DINAMIKA INTELLECTUAL CAPITAL DAN KINERJA LINGKUNGAN: IMPLIKASINYA PADA NILAI PERUSAHAAN : STUDY SYSTEMATIC LITERATURE REVIEW

Muhammad Iqbal, Syahril Djaddang — Wed, 12 Nov 2025 00:00:00 +0000

This study presents the results of a Systematic Literature Review (SLR) aiming to analyze and explain the inconsistency of empirical findings regarding the influence of intellectual capital and Environmental Performance on Firm Value within the context of Indonesian companies. This SLR examines and synthesizes relevant empirical studies. The synthesis results identify significant polarization: (1) The relationship between intellectual capital and Firm Value is split into positive, non-significant, and negative findings, indicating the sensitivity of the VAIC proxy to the industry context. (2) Environmental Performance shows inconsistency between positive and non-significant effects on Firm Value. This inconsistency is collectively attributed to differences in study methodologies, varying measurement proxies, and the dominant role of financial control variables. This study provides a comprehensive mapping of the research gap and proposes an agenda for future research.

MODEL BISNIS DIGITAL E-COMMERCE SYARIAH BERBASIS PRINSIP EKONOMI ISLAM

Fri, 05 Dec 2025 00:00:00 +0000

The development of digital technology has driven a significant transformation in global economic activities, including the emergence of e-commerce as a business model that offers seamless transactions without spatial and temporal limitations. However, alongside this rapid growth, there is a need to ensure that digital buying and selling activities remain grounded in Sharia principles, which emphasize honesty, justice, transparency, and the prohibition of riba, gharar, and maysir. This study aims to analyze a digital business model for Sharia-compliant e-commerce based on Islamic economic principles through a library research approach using descriptive qualitative analysis. The findings indicate that a Sharia-based e-commerce business model must incorporate essential components such as valid digital contracts (akad), riba-free payment systems, consumer protection mechanisms, transparent information disclosure, and governance aligned with Islamic values. Furthermore, the integration of technologies such as blockchain, smart contracts, and big data presents strategic opportunities for the development of Sharia e-commerce in Indonesia. This study emphasizes the need for stronger regulations, public education, and the strengthening of the Sharia digital ecosystem to support the sustainability of businesses based on Islamic values.

JURNAL ADMINISTRASI BISNIS INTERNASIONAL

DINAMIKA INTELLECTUAL CAPITAL DAN KINERJA LINGKUNGAN: IMPLIKASINYA PADA NILAI PERUSAHAAN : STUDY SYSTEMATIC LITERATURE REVIEW

MODEL BISNIS DIGITAL E-COMMERCE SYARIAH BERBASIS PRINSIP EKONOMI ISLAM