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Carbon Emissions Disclosure, Environmental Management System, and Environmental Performance: Evidence from the Plantation Industries in Indonesia Pikar Setiawan; Sri Iswati
Indonesian Journal of Sustainability Accounting and Management Vol. 3 No. 2 (2019): December 2019
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v3i2.99

Abstract

This study aims to examine the relationships between the environmental management system, environmental performance, and carbon emissions disclosure in Indonesia, a country with rich natural resources. The study focuses on the plantation industries so as to better capture the disclosure behavior of companies directly engaged in natural resources. They were all registered on the Indonesian Stock Exchange (IDX) from 2013 to 2017. The testing of the hypotheses uses multiple linear regressions. Test-F shows a model that is stable and significant. The research results show two variables that have been proven to be insignificant with regard to carbon emissions, namely the environmental management system and leverage. Research further proves that ISO 14001 and leverage did not affect the commitment to express carbon emissions. Environmental performance and age firms in this research have affected positive and significant impacts on disclosure of carbon emissions in the plantation industries. This demonstrates that companies that receive the PROPER Awards from the Ministry of Environment and Forestry are those with good environmental performance in accordance with government regulations to reduce greenhouse gas emissions.
Sukuk Trend Analysis: Bibliometric and Systematic Literature Review from 2011 - 2021 Ryan Rahmah Maulayati; Sri Iswati
Jurnal Ekonomi Syariah Teori dan Terapan Vol. 10 No. 4 (2023): Juli-2023
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/vol10iss20234pp377-390

Abstract

ABSTRACT The stability of Islamic finance has made many researchers interested in discussing Islamic finance. Sukuk is included in one of the widely published areas of Islamic finance, making it a topic of discussion in several scholarly forums. This study used the Scopus database, where there were 2,128 articles related to sukuk in the Scopus web in 2011-2021, but only 108 articles were included in the criteria and used as a research sample using bibliometric methods and SLR to obtain results related to publication activities, popular topics, research trends, and recommendations for research directions related to sukuk. In the bibliometric analysis method with the help of biblioshiny applications and SLR analysis by reviewing each article and grouping research topics. The results showed that sukuk related publication articles were spread in several countries that were not restricted. Malaysia is the country with the most publications related to sukuk, and most often conducts research collaborations in both Multiple Country Collaboration (MPC) and Single Country Collaboration (SCP). The results of SLR analysis have four themes that are most discussed in research related to sukuk, so researchers provide recommendations for further research directions that can be used by researchers in the future, such as adding research using qualitative methods or discussing the impact of sukuk performance in real terms not only from secondary data. Keywords: Bibliometric, Islamic Bond, Sukuk, Systematic Literature Review (SLR). ABSTRAK Stabilnya Keuangan Islami menjadikan banyak peneliti yang tertarik membahas Keuangan Islami. Sukuk termasuk dalam salah satu sektor Keuangan Islami yang banyak diterbitkan sehingga menjadikan sukuk sebagai topik bahasan diskusi dalam beberapa forum ilmiah. Penelitian ini menggunakan database scopus dimana terdapat 2.128 artikel terkait sukuk pada tahun 2011-2021 dalam web scopus, akan tetapi hanya 108 artikel yang masuk dalam kriteria dan dijadikan sampel penelitian dengan menggunakan metode bibliometrik dan SLR untuk mendapatkan hasil terkait aktivitas publikasi, tema popular, tren penelitian dan rekomendasi arah penelitian terkait sukuk. Pada metode bibliometrik analisis menggunakan bantuan aplikasi biblioshiny dan analisis SLR dengan melakukan review setiap artikel dan mengelompokkan tema penelitian. Hasil penelitian menunjukkan artikel publikasi terkait sukuk tersebar di beberapa negara yang tidak dibatasi. Malaysia merupakan negara dengan publikasi terbanyak terkait sukuk dan paling sering melakukan kolaborasi penelitian baik secara Multiple Country Collaboration (MPC) dan Single Country Collaboration (SCP). Hasil analisis SLR terdapat empat tema yang paling banyak dibahas dalam penelitian terkait sukuk, sehingga peneliti memberikan rekomendasi arah penelitian selanjutnya yang dapat digunakan oleh peneliti selanjutnya dengan menambah penelitian menggunakan metode kualitatif atau membahas dampak kinerja sukuk secara real bukan hanya dari data sekunder. Kata Kunci: Bibliometric, Islamic Bond, Sukuk, Systematic Literature Review (SLR).   REFFERENCES Ahmad, A. U. F., Muneeza, A., Farooq, M. O., & Hasan, R. (2018). Post-default sukuk restructuring: an appraisal of shari’ah issues. In Hassan, M.K. and Rashid, M. (Ed.) Management of Islamic Finance: Principle, Practice, and Performance (pp. 113–128). Bingley: Emerald Publishing Limited Al Fathan, R., & Arundina, T. (2019). Finance-growth nexus: Islamic finance development in Indonesia. International Journal of Islamic and Middle Eastern Finance and Management, 12(5), 698–711. doi:10.1108/IMEFM-09-2018-0285 Al Madani, H., Alotaibi, K. 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The Monetary Policy in Indonesia: in the Perspective of Islamic Economics Iwan Wisandani; Sri Iswati; Rifki Ismal
International Journal of Nusantara Islam Vol 5, No 1 (2017): International Journal of Nusantara Islam
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ijni.v5i1.1443

Abstract

The writing is based on my concern on the monetary policy in Indonesia which is not fully in accordance with the Islamic teaching. Among all, the monetary policy doesn’t pay attention to the real sector. It can be seen from the sectorial dichotomy between the real and monetary sectors whereas in Islamic economics, monetary policy is only a representative of the real sector. The paper is a literary research with the approach of comparative study between Islamic monetary policy and the monetary policy employed in Indonesia. The research result is a composition of a transmission model from the perspective of Islamic economics which is based on BI Return (sharing) by creating a diagram and then explaining some thoughts of Muslim and western economists such as Stieglitz to create a monetary policy which gets along with the real sector. The model is an observational result to the monetary condition in Indonesia which is then compared to Islamic monetary thought. This model will gain good result when all transmissions of monetary policy are applied effectively.