https://journals.smartinsight.id/index.php/BS <p>Business and Sustainability (BS) 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. Business and Sustainability published two (2) times in 1 year.</p> SMART Insight en-US Business and Sustainability 3031-061X https://journals.smartinsight.id/index.php/BS/article/view/418 <p>The escalating threat of global warming stems from greenhouse gas emissions resulting from various household activities, profoundly impacting climate change. This study delves into Neglasari Village, Bogor Regency, scrutinizing emissions' correlation with household consumption. Predominantly focusing on carbon dioxide, methane, and nitrous oxide, emissions arise from electricity, cooking and oil fuel usage, waste, agriculture, and livestock farming. Objectives encompass elucidating and computing greenhouse gas emissions, discerning influential factors, and gauging their economic ramifications. Employing IPCC's 2006 emission valuation, multiple linear regression, descriptive analysis, and carbon economic metrics, findings reveal Neglasari Village's emissions total 1,247,364.80 kg CO₂-e/month, averaging 411.40 kg CO₂-e/month per household. Key influencers identified are household income and house ownership status. The calculated carbon economic value stands at IDR138,646/month per household, aggregating to IDR421,809,752/month across Neglasari Village, fortifying the imperative for sustainable practices.</p> Riyyun Afiana Aceng Hidayat Mohammad Iqbal Irfany Daffa Aqomal Haq Copyright (c) 2024 Business and Sustainability 2024-04-22 2024-04-22 3 1 10.58968/bs.v3i1.418 https://journals.smartinsight.id/index.php/BS/article/view/527 <p>Using managerial opportunism and firm size as moderators, this study will look at manufacturing businesses listed on the BEI from 2018 to 2022 and see how debt costs affect tax avoidance. This study used multiple linear regression analysis to draw conclusions from data collected from yearly financial reports posted on the BEI, which were selected using a purposive selection approach. Using SPSS software for data analysis, this research surveyed 54 manufacturing businesses that were listed on the Indonesia Stock Exchange between 2018 and 2022. Managerial opportunism and firm size both have the potential to amplify the favorable impact of debt costs on tax avoidance, according to this study's findings.</p> Aida Zafira Muhamad Taqi Copyright (c) 2024 Business and Sustainability 2024-09-10 2024-09-10 3 1 10.58968/bs.v3i1.527