2022 International Conference on Sustainable Islamic Business and Finance (SIBF)最新文献_第5页

We Hope CSR is Not Just an Image: The Role of Tax Aggressiveness and Firm Characteristics 我们希望企业社会责任不仅仅是一种形象:税收侵略性和企业特征的作用

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939834

Frihardina Marsintauli, Monica Putri Cornelia, Asri Zaldin

{"title":"We Hope CSR is Not Just an Image: The Role of Tax Aggressiveness and Firm Characteristics","authors":"Frihardina Marsintauli, Monica Putri Cornelia, Asri Zaldin","doi":"10.1109/SIBF56821.2022.9939834","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939834","url":null,"abstract":"The Triple Bottom Line perspective is expected to drive the company to realize business sustainability. Sustainability directs companies to focus on company involvement in paying attention to stakeholder interests. The phenomenon of CSR makes financial data a means of imaging companies with both positive and negative motivations found in increasing information asymmetry in the public. This study examined the effect of tax aggressiveness, size, profitability, and MBV on CSR disclosure in manufacturing companies listed on the IDX from 2017–2019. The data collection technique is done by purposive sampling, totaling 30 companies that meet the criteria. The results show that partially tax aggressiveness, company size, and MBV positively influence CSR disclosure. The existence of CSR disclosure is a means for companies to gain legitimacy from society by realizing a positive image of the corporate. A good image can increase stakeholder confidence in assessing the company's sustainable performance, but on the other hand, CSR disclosure can be manipulated by companies for tax avoidance purposes. For this reason, companies are expected to be able to report appropriate and correct environmental and social costs to support the green movement in Indonesia purely.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116416181","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A Recommendation System for Buying a used Car using the Promethee Method 基于Promethee方法的二手车购买推荐系统

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939732

Hanif Mahgfuri, Rinaldy Dewa Perdanakusuma, Floribertus Basfianto, A. A. Sukmandhani, I. P. Saputro

{"title":"A Recommendation System for Buying a used Car using the Promethee Method","authors":"Hanif Mahgfuri, Rinaldy Dewa Perdanakusuma, Floribertus Basfianto, A. A. Sukmandhani, I. P. Saputro","doi":"10.1109/SIBF56821.2022.9939732","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939732","url":null,"abstract":"Along with the times and lifestyle changes, cars have begun to become an important means of transportation, even mandatory for today's people. Buying a used car is one solution for some people who have limitations to buy a new car. When buying a used car, there are several criteria that potential buyers want. The number of these criteria often confuses potential buyers in determining the choice of a car that suits their wishes. Therefore, it is necessary to have a decision-supporting information system that can help in increasing efficiency and effectiveness in the selection of used cars. The data used in this study were obtained through literature studies, questionnaire division and data scrapping. The data is used to build a decision support system application using the Preference Ranking Organizational Method for Enrichment Evaluation (PROMETHEE) method to be a solution to determine the choice that best suits the criteria of prospective used car buyers. Evaluation is carried out by precision and recall testing, as well as questionnaires on prospective buyers to conduct a user acceptance test. The test results show that the PROMETHEE method can be used to provide recommendations for used cars according to the criteria of potential buyers. In addition, 89.2% of respondents agreed that the system built can make it easier for potential buyers to make their choice","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116486754","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financing of Small and Medium Scale Enterprises: A Panacea To Poverty Reduction in Nigeria (1999-2021) 中小企业融资:尼日利亚减贫的灵丹妙药(1999-2021)

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939948

A. Ogundele, Idem Udosen Jacob, Muideen Adeseye Awodiran

引用次数: 0

For The Better Future: The Green Movement and Indonesia Manufacturing Performance 为了更美好的未来:绿色运动与印尼制造业绩效

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939742

Metya Kartikasary, Frihardina Marsintauli, M. Sitinjak, Lukmanul Hakim, Restu Pinasthika

{"title":"For The Better Future: The Green Movement and Indonesia Manufacturing Performance","authors":"Metya Kartikasary, Frihardina Marsintauli, M. Sitinjak, Lukmanul Hakim, Restu Pinasthika","doi":"10.1109/SIBF56821.2022.9939742","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939742","url":null,"abstract":"The concept of a sustainable business places environmental aspects as part of a company's success. Manufacturing companies must pay attention to environmental cost management, which is expected to be fully disclosed in financial reports to provide helpful information for external parties in forming environmentally friendly business process strategies. This study aimed to examine and analyze the effect of green accounting, environmental performance, and disclosure of SR on the manufacturing companies performance in Indonesia listed on IDX in 2018–2020 using multiple regression analysis. The results show that only environmental performance has a positive effect on profitability, while green accounting and SR disclosure do not affect profitability. Environmental performance can increase profitability by being voluntarily assessed by the company. The assessment results from PROPER show that the company is committed to environmental management and the effective use of natural resources. It proves that PROPER is considered capable of being a branding medium for companies to show company compliance with the government, and it can improve company performance.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"235 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122657081","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Analysis of the Fraudulent Behavior of Local Government Leaders in Sumatera using Fraud Diamond Model 利用欺诈钻石模型分析苏门答腊岛地方政府领导的欺诈行为

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939835

Cut Raisa Arifa, F. Fitri

引用次数: 0

Factors that Impact Student and Teacher Success 影响学生和教师成功的因素

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939675

Sameera Iqbal, M. Bashir, Muhammad Abrar ul Haq

引用次数: 0

Weak-Form Efficiency of Shariah-compliant Finance Stocks: Evidence from KLSE of Malaysia 符合伊斯兰教法的金融股的弱形式效率:来自马来西亚KLSE的证据

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9940111

Qaiser Munir, Sook ching Kok

引用次数: 0

Ijma or consensus based decision making and its effects on private and social well being, and economic prosperity 基于共识的决策及其对个人和社会福祉以及经济繁荣的影响

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939895

M. Selim, M. Rabbani

{"title":"Ijma or consensus based decision making and its effects on private and social well being, and economic prosperity","authors":"M. Selim, M. Rabbani","doi":"10.1109/SIBF56821.2022.9939895","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939895","url":null,"abstract":"The objective of this study is to examine how to make correct decision by pursuing Ijma or consensus-based decision-making process, and thus it is possible to maximize private and social wellbeing as well as economic prosperity. The current study is based on purely theoretical and multiple regression model. In addition, partial derivatives are applied for analyzing the individual effects of each of the explanatory variables. The findings suggest that if correct decisions are made based on Ijma or consensus, then it is expected that private and social wellbeing as well as economic prosperity will be maximized. However, the success of Ijma depends on the qualifications of the experts and learned scholars, practical experiences and previous success and track record of the scholars and experts. Consensus of the scholars and experts, in-depth knowledge of Quran, Sunnah, Ijma, Qiyas, Ijtihad and Maslaha, and the speed of implementation of a particular decision and support services are the major determinants of the success in Ijma based decision making. This study is one of the latest attempts to evaluate the effects of Ijma based decision making on private and social wellbeing as well as on the economic prosperity. This study will be extremely useful to decision makers, Shari'ah scholars, Judges, governments, policy makers, research scholars, students, and academicians across the globe.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"54 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"121177579","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) 2022年可持续伊斯兰商业和金融国际会议(SIBF)

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/sibf56821.2022.9939866

引用次数: 0

An overview of Legal and Regulatory Framework for Micro, Small and Medium Enterprises in Nigeria 尼日利亚微型、小型和中型企业法律和监管框架概览

2022 International Conference on Sustainable Islamic Business and Finance (SIBF) Pub Date : 2022-10-11 DOI: 10.1109/SIBF56821.2022.9939727

Udosen Jacob Idem, N. Ikpeze, E. Anwana, Dare Ezekiel Olipede, A. Ogundele

{"title":"An overview of Legal and Regulatory Framework for Micro, Small and Medium Enterprises in Nigeria","authors":"Udosen Jacob Idem, N. Ikpeze, E. Anwana, Dare Ezekiel Olipede, A. Ogundele","doi":"10.1109/SIBF56821.2022.9939727","DOIUrl":"https://doi.org/10.1109/SIBF56821.2022.9939727","url":null,"abstract":"Nigeria's Micro Small and Medium Enterprises (MSMEs) have contributed to economic development and provided job opportunities to millions of people and lifted them out of poverty. To ensure their continued survival, success, and growth in the modern economy, various countries including Nigeria have established both institutional frameworks and laws to regulate the subsector. This study examined the existing current level of support provided by the appropriate legal and regulatory frameworks controlling the establishment and operation of MSMEs and made suggestions for ways to improve their efficiency in Nigeria. This study found that the laws and regulatory institutions have played vital roles in the success of MSMEs, particularly in the area of practice, operations and control. The paper also outlined the weaknesses of both the legal and institutional regimes in offering MSMEs in Nigeria the necessary assistance and a favourable business environment. The study, therefore, concludes that if MSMEs are to thrive and flourish, the existing legal and regulatory mechanisms need to be reformed to catch up with acceptable global standards.","PeriodicalId":103733,"journal":{"name":"2022 International Conference on Sustainable Islamic Business and Finance (SIBF)","volume":"15 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-10-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126403778","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0