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SMART Insight - Shariah Economic Applied Research and Training (SMART) Indonesia Office: Kolaborato Bogor Baru No.A. 4, Tegallega Bogor Tengah, Bogor City, West Java - Indonesia 16129
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Accounting and Sustainability
Published by Smart Insights
ISSN : -     EISSN : 30308461     DOI : -
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Accounting and Sustainability (AS) is a scientific publication published by SMART Insight which is under the research institute SMART Indonesia. Sharia Economic Applied Research and Training (SMART) is a research institution in Indonesia that focuses on research on Islamic economics and finance. Accounting and Sustainability Journal published two (2) times in 1 year with the scope on accounting, auditing, tax, and their relation to the sustainability issue.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Keuangan
Articles 8 Documents
 1 
Analysis of Tax Aggressiveness in Mining Companies : Study of Indonesia Arti Ganiarti
Accounting and Sustainability Vol. 1 No. 1 (2022): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v1i1.252

Abstract

The purpose of this study was to determine: (1) Liquidity, Profitability, and Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021; (2) The Effect of Liquidity on Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021; (3) The Effect of Profitability on Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021. The population used is Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021. The sample obtained through purposive sampling technique was 13 companies with the total data obtained as much as 78 data. This type of research includes quantitative research with survey methods. The data analysis technique used in this research is panel data regression analysis using the Eviews 10 application program. The results of this study state that: (1) Liquidity and Profitability in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021 tend to increase, while the CETR value tends to decrease, which means that the level of Tax Aggressiveness in Mining Companies listed on the Indonesia Stock Exchange for the period 2016-2021 is high; (2) Liquidity has a positive and significant effect on Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the period 2016-2021; (3) Profitability has a positive and significant effect on Tax Aggressiveness in Mining Companies Listed on the Indonesia Stock Exchange for the period 2016-2021.
An Evaluation of Scholarly Works of Tax Incentives in Indonesia : Bibliometric Analysis of Policy Learning Ririn Riani; Aam Slamet Rusydiana
Accounting and Sustainability Vol. 1 No. 1 (2022): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v1i1.253

Abstract

Over the years, the issue of tax policy design has been a major concern requiring extensive scientific research. In light of these considerations, the purpose of this paper is to investigate the extent to which prior research has focused on tax incentives in Indonesia. This paper employs bibliometric analytic techniques to examine the empirical literature published between 1987 and 2023. This paper utilizes the Scopus database and the "bibliometrix" package to conduct a bibliometric analysis. The analysis emphasizes on the most important information regarding the analysis of scientific production by field (journals, authors, and keywords), mapping the research path and proposing initiatives based on prior literature. This investigation revealed various results. Initially, the government must offer 'renewable' and 'sustainable' tax incentives to vital businesses and economic sectors. Second, tax incentives should also be provided to the MSMEs industry, as this industry has the largest market as a pillar of Indonesia's economy. There is a great deal of room for theoretical development, contextualization, and methodological contributions. In addition, this study provides policy recommendations from prior research and directions for future research.
The Effect of Village Original Income, Village Allocation of Funds, Tax Sharing and Retribution on Village Expenditures Ilma Dwi Amaliah
Accounting and Sustainability Vol. 1 No. 1 (2022): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v1i1.254

Abstract

The purpose of this study was to determine the magnitude of the influence of Village Original Income, Village Fund Allocation, Tax Sharing and Retribution on Village Expenditures in Villages in Parungponteng District, Cibalong District and Sukaraja District, Tasikmalaya Regency in 2018-2021. The research method used is quantitative with a case study approach and data analysis techniques using panel data regression. The sample selection used purposive sampling and obtained a sample of 11 villages. The results of the study show that (1) Village Original Income Village Original Income fluctuates. The allocation of Village Funds has increased, but initially experienced a significant decrease. Profit Sharing Taxes and Levies experienced an increase but also experienced a significant decrease. Village spending has increased value. (2) Partially Original Village Income has a significant positive effect on Village Expenditure, Village Fund Allocation has a significant positive effect on Village Expenditures, Tax and Retribution Revenue Sharing has a significant positive effect on Village Expenditure, and simultaneously Effect of Village Original Income, Village Fund Allocation, Distribution The results of taxes and levies have a significant positive effect on village spending.
Sustainable Accounting : Islamic Perspective and The Research Path Mimma Maripatul Uula; Ihsanul Ikhwan
Accounting and Sustainability Vol. 1 No. 1 (2022): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v1i1.255

Abstract

This study aims to see the development of research on the topic of "Islamic Sustainable Accounting" and research plans that can be carried out based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Islamic Sustainable Accounting" which comes from the Dimension database with a total of 42 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Islamic Sustainable Accounting" research development in the world. The results of the study found that in bibliometric author mapping the authors who published the most research with the theme "Islamic Sustainable Accounting" were Ratnasari, Ririn Tri and Wijayanti, Provita. Furthermore, based on bibliometric keyword mapping, there are 3 clusters that can become research paths with topics related to Covid-19 and Islamic Sustainable Accounting, Islamic Microfinance and Islamic Sustainable Accounting, and Entrepreneurship and Islamic Sust ainable Accounting. Furthermore, the most used words are management, development, accounting, and sustainable development.
Twitter Sentiment Analysis on Green Finance Syahdatul Maulida; Bashir Ammar Hakim
Accounting and Sustainability Vol. 1 No. 1 (2022): Accounting and Sustainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v1i1.256

Abstract

This research aims to analyze public sentiment regarding the development of green finance worldwide using primary data extracted from Twitter tweets. The research methodology employed is a qualitative approach with the utilization of Python Library software known as VADER (Valence Aware Dictionary and Sentiment Reasoner) to classify sentiments within these tweets. The findings of this study indicate that the majority of the public holds a positive sentiment of 60.2% towards green finance, followed by a neutral sentiment at 26.7%, and a negative sentiment at 13.1%. Some frequently mentioned keywords in the tweets include green finance, finance minister, sustainable finance, green energy, and green bond. The objective of this research is to provide a comprehensive overview of public perceptions of green finance, encompassing its positive aspects, advantages, potentials, and benefits, while also identifying potential weaknesses and threats associated with negative perceptions of green finance. With a better understanding of public sentiment, it is hoped that relevant stakeholders can take appropriate actions to strengthen the green finance ecosystem and raise awareness and support for sustainable finance.
Exploring Sentiment Analysis of Sustainable Finance Initiatives : A Text Mining Approach Ririn Riani; Aam Slamet Rusydiana
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.266

Abstract

To combat climate change and mitigate its negative effects, it is necessary to increase public understanding of the significance of sustainable development. The discipline of sustainable finance offers a novel opportunity to maximize financial returns by capitalizing on social progress, which constitutes a substantial competitive advantage. Moreover, sustainable finance is not only a financial development instrument for prominent proponents of sustainability, but it also represents the underlying goal of decision-makers who prioritize social responsibility. Sentiment analysis is one of the most prevalent implementations of natural language processing; therefore, this article aims to examine how the general public perceives sustainable finance. The study revealed that positive sentiment ranked highest with a percentage of 62.8%, followed by neutral sentiment with a percentage of 26.9%, and then negative sentiment with a percentage of 10.4%. The increasing popularity of environmentally favourable financial instruments has the potential to generate the necessary financial resources in the future, which are essential for financing the transition to a sustainable economy. The suggestions presented in this article are predicated on the notion that activities promoting sustainable finance are essential to the environmental, social, and economic environments. To achieve sustainable finance, the current financial system must be reconstructed and modified in accordance with sustainable development principles. In order to implement sustainable finance, it is necessary to provide support and enhancement for the adequate human resources, institutions, and new financial literacy of financial institutions.
Measuring the Efficiency Performance of Rural Banks in East Java during Covid-19 : A Novel Approach using SuperDEA Aisyah As-Salafiyah
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.269

Abstract

This research aims to analyze the efficiency level, source of efficiency, the potential for improvement needed, and comparison of the efficiency of BPR (Rural Bank) and BPRS (Islamic Rural Bank) in East Java. This research also looks at the efficiency of BPR and BPRS during the Covid-19 pandemic. The research period used in this study is from 2016-2021, with a research sample of 8 BPR and 6 BPRS in East Java. The analytical method used is a non-parametric approach, namely Data Envelopment Analysis (DEA), with secondary data sources originating from BPR and BPRS financial reports on the official OJK website. The study results show that the efficiency of BPR and BPRS during 2016-2021 has fluctuated yearly. BPR has higher efficiency than BPRS. Then in the efficiency analysis during the pandemic, the efficiency of BPR is relatively stable, even though there has been a decline in 2021. Meanwhile, BPRS showed a significant decline in 2021. Furthermore, based on the potential improvement analysis, the most significant cause of BPR inefficiency comes from input variables, namely fixed assets, and at BPRS is the financing provided. This research also provides recommendations to banks, regulators, and academics.
Accounting for Waqf: A Survey on Scopus-based Literatures Mimma Maripatul Uula; Siti Fatimah Mohd Kassim
Accounting and Sustainability Vol. 2 No. 1 (2023): Accounting & Sutainability
Publisher : SMART Insight

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58968/as.v2i1.298

Abstract

This study aims to see the development of research on the topic of "Waqf Accounting" and research plans that can be done based on journals published on the theme. This research uses a qualitative method with a bibliometric analysis approach. The data used is secondary data with the theme "Waqf Accounting" which comes from the Scopus database with a total of 40 journal articles. Then, the data is processed and analyzed using the VosViewer application with the aim of knowing the bibliometric map of "Waqf Accounting" research development in the world. The results of the study found that in bibliometric author mapping the author who published the most research with the theme "Waqf Accounting" was Gürsoy Ç. Furthermore, based on bibliometric keyword mapping, there are 4 clusters that can be a research path with topics related to Management of Waqf Assets and Waqf Accounting, Waqf Accounting Awareness, Business Impact and Waqf Accounting, and Challenges in Waqf Accounting Reporting. Furthermore, the most used words are waqf institution, accountability, Islamic accounting, waqf accounting, reporting, and technology.

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