Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1328
Elisabeth Ria Viana Praningtyas, Yulita Suryantari
Environmental Management Accounting (EMA) has gained popularity as public awareness of environmental degradation rises due to human activities. The fight over this issue is no longer an option for any business, including tourism. The aim of this study is to deep dive into how EMA is applied in luxury hotels. These hotels offer the best services, which can become a source of conflict in the spirit of sustainable tourism. We interviewed accounting five-star hotel managers in developing countries throughout 2023 to capture the phenomenon at its finest. This study found that EMA has been installed, trained, and applied to all their Standard Operating Procedures (SOPs). The need to give the best service didn’t hinder them from putting EMA into practice but supported them instead. This study also showed that awareness of the sustainability issue of people in developing countries is still low, hence the EMA application will help to shape the attention better. This study is among a few studies exploring the practice of EMA in luxury hotels in developed countries.
{"title":"How Luxury Hotels Put Environmental Management Accounting in Practice: Evidence from Indonesia","authors":"Elisabeth Ria Viana Praningtyas, Yulita Suryantari","doi":"10.33830/isbest.v3i1.1328","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1328","url":null,"abstract":"Environmental Management Accounting (EMA) has gained popularity as public awareness of environmental degradation rises due to human activities. The fight over this issue is no longer an option for any business, including tourism. The aim of this study is to deep dive into how EMA is applied in luxury hotels. These hotels offer the best services, which can become a source of conflict in the spirit of sustainable tourism. We interviewed accounting five-star hotel managers in developing countries throughout 2023 to capture the phenomenon at its finest. This study found that EMA has been installed, trained, and applied to all their Standard Operating Procedures (SOPs). The need to give the best service didn’t hinder them from putting EMA into practice but supported them instead. This study also showed that awareness of the sustainability issue of people in developing countries is still low, hence the EMA application will help to shape the attention better. This study is among a few studies exploring the practice of EMA in luxury hotels in developed countries.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"3 9‐10","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875367","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1476
None Amira, Dian Sugiarti
Online loans have become a significant phenomenon among millennials, especially in today's digital era. In the perspective of Islamic economics, online loans are an interesting topic for analysis. First, we will examine aspects of sharia compliance in online loan transactions. In Islamic economics, there are principles such as the prohibition of usury (interest) and gharar (uncertainty) that must be considered. In the context of online loans, it will be analyzed whether the loan mechanism and fees applied are in accordance with these principles. Second, we will look at the social and economic impact of online loans on millennials. Many millennials are experiencing financial difficulties and are using online loans as a quick solution. However, unwise use of online loans can have negative impacts, such as being trapped in a debt cycle that is difficult to overcome. In an Islamic economic perspective, it will be evaluated whether online loans provide long-term benefits for millennials and society as a whole. Third, alternative options will be discussed in an Islamic economic perspective that can be a solution for millennials in managing their finances. Concepts such as profit-sharing financing, term savings (mudarabah), and risk-sharing financial systems (takaful) will be studied as alternatives that are more in line with Islamic economic principles.
{"title":"Sharia Economic Perspective on Online Loans Among Millennials","authors":"None Amira, Dian Sugiarti","doi":"10.33830/isbest.v3i1.1476","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1476","url":null,"abstract":"Online loans have become a significant phenomenon among millennials, especially in today's digital era. In the perspective of Islamic economics, online loans are an interesting topic for analysis. First, we will examine aspects of sharia compliance in online loan transactions. In Islamic economics, there are principles such as the prohibition of usury (interest) and gharar (uncertainty) that must be considered. In the context of online loans, it will be analyzed whether the loan mechanism and fees applied are in accordance with these principles. Second, we will look at the social and economic impact of online loans on millennials. Many millennials are experiencing financial difficulties and are using online loans as a quick solution. However, unwise use of online loans can have negative impacts, such as being trapped in a debt cycle that is difficult to overcome. In an Islamic economic perspective, it will be evaluated whether online loans provide long-term benefits for millennials and society as a whole. Third, alternative options will be discussed in an Islamic economic perspective that can be a solution for millennials in managing their finances. Concepts such as profit-sharing financing, term savings (mudarabah), and risk-sharing financial systems (takaful) will be studied as alternatives that are more in line with Islamic economic principles.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"3 5‐6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875369","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}
The development of the world of technology that is happening more rapidly now makes access to the digital world more wide open and easier. However, not everyone can easily and understand how to use this access, especially related to the use of digital finance in the world of Micro, Small and Medium Enterprises (MSMEs) due to low public education. Lack of information and knowledge on how to use and utilize digital finance makes some entrepreneurs use it. MSME business owners must continue to play a role in supervising, bookkeeping and recording stock entry and exit, recording sales and payments is still done manually by most MSMEs in Balikpapan City. With the increasingly rapid developments in the digital world, MSME business actors are expected to be able to innovate all MSME activities in a Management Information System (MIS) as the aim of business development with technological transformation and speed of service in handling customers and business management. This study aims to examine the effect of digital financial literacy on the performance of MSMEs with a research approach using the questionnaire method for MSMEs in Balikpapan City. Multiple regression analysis was applied to test the effect of digital financial literacy on MSME performance by controlling for manager profiles and the special characteristics of MSME. The research results prove that Digital financial literacy has a positive and significant effect on the performance of MSMEs. Managers/owners with digital financial literacy skills understand financial concepts related to business, debt, savings, insurance, and investment in the digital era which ensures good performance of their business.
{"title":"The Influence of Digital Financial Literacy on MSME Performance in Balikpapan City","authors":"Lefi Adiba Mangawing, Totok Sulianto, Anggelina Puspita Sari, Lioba Arni Umbu Jafri, Willy Ramadhan","doi":"10.33830/isbest.v3i1.1348","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1348","url":null,"abstract":"The development of the world of technology that is happening more rapidly now makes access to the digital world more wide open and easier. However, not everyone can easily and understand how to use this access, especially related to the use of digital finance in the world of Micro, Small and Medium Enterprises (MSMEs) due to low public education. Lack of information and knowledge on how to use and utilize digital finance makes some entrepreneurs use it. MSME business owners must continue to play a role in supervising, bookkeeping and recording stock entry and exit, recording sales and payments is still done manually by most MSMEs in Balikpapan City. With the increasingly rapid developments in the digital world, MSME business actors are expected to be able to innovate all MSME activities in a Management Information System (MIS) as the aim of business development with technological transformation and speed of service in handling customers and business management. This study aims to examine the effect of digital financial literacy on the performance of MSMEs with a research approach using the questionnaire method for MSMEs in Balikpapan City. Multiple regression analysis was applied to test the effect of digital financial literacy on MSME performance by controlling for manager profiles and the special characteristics of MSME. The research results prove that Digital financial literacy has a positive and significant effect on the performance of MSMEs. Managers/owners with digital financial literacy skills understand financial concepts related to business, debt, savings, insurance, and investment in the digital era which ensures good performance of their business.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"35 11","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876415","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}
The green economy is becoming increasingly important in the context of an increasingly fragile global environment. Unfortunately, many businesses today do not fully understand the concept and practice of green economy, as evidenced by the data and facts regarding the low awareness of this environmental issue. However, one of the companies engaged in the manufacture of tents, PT Esprite Nomade in Indonesia has become an exception by implementing various aspects of the green economy in its business activities. The company has succeeded in presenting innovative tents that are easily removable, environmentally friendly, and reduce carbon footprint through various measures such as minimizing the use of heavy equipment, minimizing the use of hazardous chemicals, easily moved to a new location without destroying the building so that it can be reused and reducing waste that has a negative impact on the environment. The company has also successfully sold its products commercially and exported them overseas, thus making a positive contribution to the country's income. With the important role of green economy in future business, this research aims to analyze the implementation of green economy policies or procedures applied by PT Esprite. This is expected to be a reference for other businesses to adopt sustainable and environmentally friendly practices. This research uses a qualitative analysis approach to analyze data collected through interviews and direct observation at PT Esprite Nomade. Data obtained from relevant parties such as company management, production, and marketing teams are used to deeply understand the implementation of green economy in various aspects of the business which are then analyzed to explore patterns, themes, and challenges faced by PT Esprite in implementing green economy. This analysis will provide an understanding of the advantages and contributions made by PT Esprite in the field of green economy and sustainable business practices. The results of the research show that PT Esprite Nomade has successfully implemented green economy in the aspects of design, production, packaging, and recycling. This implementation proves that businesses can bring innovative and sustainable solutions to reduce negative impacts on the environment. The results of this study are relevant to Presidential Regulation No. 98 of 2021 concerning the Implementation of Carbon Economic Value for Achieving Nationally Determined Contribution Targets and Controlling Greenhouse Gas Emissions in National Development. Thus, the application of green economy in this tent company provides a real example and is relevant to the government's efforts in achieving nationally set environmental targets. This research is expected to inspire other businesses to pay attention to the importance of green economy and implement sustainable practices in their operations. Thus, businesses in Indonesia and around the world can positively contribute to efforts to maintain environmenta
{"title":"Implementation of Green Economy at PT. Esprite Nomade","authors":"Komang Yustisiana Putri Darmayanti, None Yoram, Feryna Jacobs, Syari Ayati, Sri Yusriani","doi":"10.33830/isbest.v3i1.1255","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1255","url":null,"abstract":"The green economy is becoming increasingly important in the context of an increasingly fragile global environment. Unfortunately, many businesses today do not fully understand the concept and practice of green economy, as evidenced by the data and facts regarding the low awareness of this environmental issue. However, one of the companies engaged in the manufacture of tents, PT Esprite Nomade in Indonesia has become an exception by implementing various aspects of the green economy in its business activities. The company has succeeded in presenting innovative tents that are easily removable, environmentally friendly, and reduce carbon footprint through various measures such as minimizing the use of heavy equipment, minimizing the use of hazardous chemicals, easily moved to a new location without destroying the building so that it can be reused and reducing waste that has a negative impact on the environment. The company has also successfully sold its products commercially and exported them overseas, thus making a positive contribution to the country's income. With the important role of green economy in future business, this research aims to analyze the implementation of green economy policies or procedures applied by PT Esprite. This is expected to be a reference for other businesses to adopt sustainable and environmentally friendly practices. This research uses a qualitative analysis approach to analyze data collected through interviews and direct observation at PT Esprite Nomade. Data obtained from relevant parties such as company management, production, and marketing teams are used to deeply understand the implementation of green economy in various aspects of the business which are then analyzed to explore patterns, themes, and challenges faced by PT Esprite in implementing green economy. This analysis will provide an understanding of the advantages and contributions made by PT Esprite in the field of green economy and sustainable business practices. The results of the research show that PT Esprite Nomade has successfully implemented green economy in the aspects of design, production, packaging, and recycling. This implementation proves that businesses can bring innovative and sustainable solutions to reduce negative impacts on the environment. The results of this study are relevant to Presidential Regulation No. 98 of 2021 concerning the Implementation of Carbon Economic Value for Achieving Nationally Determined Contribution Targets and Controlling Greenhouse Gas Emissions in National Development. Thus, the application of green economy in this tent company provides a real example and is relevant to the government's efforts in achieving nationally set environmental targets. This research is expected to inspire other businesses to pay attention to the importance of green economy and implement sustainable practices in their operations. Thus, businesses in Indonesia and around the world can positively contribute to efforts to maintain environmenta","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876595","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1322
Erlambang Budi Darmanto, Dwi Putranto Riau
This study aims to analyze the factors of gross domestic product, exchange rate, total consumption, and export value on Indonesia's export performance of coffee beans after the Covid-19 pandemic in Indonesia's 14 trading partner countries (Egypt, Italy, the Philippines, Thailand, Belgium, Germany, Japan, Russia, England, China, India, Malaysia, Singapore, and United States of America). This study uses secondary data and Generalized Method of Moment (GMM).Our findings imply that: 1) the variable total consumption shows a positive and insignificant relationship, 2) the variables of GDP, and 3) the exchange rates variable shows a negative and significant relationship with coffee commodity exports, and the variable value of exports shows a negative and insignificant relationship with exports of coffee commodities. Analyzed the factors of gross domestic product, exchange rate, total consumption, and export value on the export performance of Indonesian coffee beans after the Covid-19 pandemic in 14 of Indonesia's trading partners for the last 11 years, namely 2012-2023
{"title":"Determinants of Coffee Commodity Exports as An Effort of Post-Pandemic Economic Recovery COVID-19 in Indonesia","authors":"Erlambang Budi Darmanto, Dwi Putranto Riau","doi":"10.33830/isbest.v3i1.1322","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1322","url":null,"abstract":"This study aims to analyze the factors of gross domestic product, exchange rate, total consumption, and export value on Indonesia's export performance of coffee beans after the Covid-19 pandemic in Indonesia's 14 trading partner countries (Egypt, Italy, the Philippines, Thailand, Belgium, Germany, Japan, Russia, England, China, India, Malaysia, Singapore, and United States of America). This study uses secondary data and Generalized Method of Moment (GMM).Our findings imply that: 1) the variable total consumption shows a positive and insignificant relationship, 2) the variables of GDP, and 3) the exchange rates variable shows a negative and significant relationship with coffee commodity exports, and the variable value of exports shows a negative and insignificant relationship with exports of coffee commodities. Analyzed the factors of gross domestic product, exchange rate, total consumption, and export value on the export performance of Indonesian coffee beans after the Covid-19 pandemic in 14 of Indonesia's trading partners for the last 11 years, namely 2012-2023","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"2 6","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876600","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1256
None Syaifullah, Ria Mardiana Yusuf, Zainur Hidayah, Ami Pujiwati
This research is motivated by the importance of sustainable tourism aspects in achieving the Sustainable Development Goals (SDGs) which countries around the world have adopted this concept. This study is focused on Tourism Objects in South Kalimantan Province as a tourism destination in Indonesia. The method used in this research is an empirical study method with a quantitative approach. The technique used is a proportional sample with the help of the SEM (Structural Equation Modeling) program which is operated through the SmartPLS program. This study uses the formula Hair, et.al., (1995) with the provisions of 5 x 43 item parameters times the number of research questionnaires, namely 215 research samples. Methods of data collection using a questionnaire. The research hypothesis was tested using the Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Society participation, Tourism Social Entrepreneurship, Destination Governance and Innovation have a significant effect on Sustainable Tourism. Furthermore, Society participation, Tourism Social Entrepreneurship, Destination Governance have a significant effect on Innovation. And Innovation mediates the relationship between Society participation, Tourism Social Entrepreneurship, and Destination Governance towards Sustainable Tourism. This study is expected to provide a better understanding of how innovation can be an important factor in achieving sustainable tourism in South Kalimantan.
{"title":"Determinant Factor of Sustainable Tourism Studies in the Tourism Sector in South Kalimantan with Innovation as a Mediating Variable","authors":"None Syaifullah, Ria Mardiana Yusuf, Zainur Hidayah, Ami Pujiwati","doi":"10.33830/isbest.v3i1.1256","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1256","url":null,"abstract":"This research is motivated by the importance of sustainable tourism aspects in achieving the Sustainable Development Goals (SDGs) which countries around the world have adopted this concept. This study is focused on Tourism Objects in South Kalimantan Province as a tourism destination in Indonesia. The method used in this research is an empirical study method with a quantitative approach. The technique used is a proportional sample with the help of the SEM (Structural Equation Modeling) program which is operated through the SmartPLS program. This study uses the formula Hair, et.al., (1995) with the provisions of 5 x 43 item parameters times the number of research questionnaires, namely 215 research samples. Methods of data collection using a questionnaire. The research hypothesis was tested using the Partial Least Square (PLS) based Structural Equation Model (SEM) approach. Society participation, Tourism Social Entrepreneurship, Destination Governance and Innovation have a significant effect on Sustainable Tourism. Furthermore, Society participation, Tourism Social Entrepreneurship, Destination Governance have a significant effect on Innovation. And Innovation mediates the relationship between Society participation, Tourism Social Entrepreneurship, and Destination Governance towards Sustainable Tourism. This study is expected to provide a better understanding of how innovation can be an important factor in achieving sustainable tourism in South Kalimantan.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"1 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876605","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1221
Nurdiana Agustina, Riskintono Rachman
The main part of this paper is to analyze the measurement of the rate of return on a realized investment portfolio. In this section, this study will simulate calculations on existing rate of return measurements with the same investment portfolio data over a period of one year. The investment portfolio contains indirect investment instruments in the form of securities in the money market and capital market. Then an analysis is carried out, and it is concluded that one measurement is more ideal and reflects the actual performance of the investment portfolio. The measurement of the net investment income ratio is a realistic measurement, acceptable and reflects actual performance. This is because the measurement considers the investment placement period with a weighted average of the rate of return on investment. This study provides alternative decision-making for insurance industries and investment managers in determining the rate of return on the investment portfolio, whereas other researchers have never conducted this study.
{"title":"Alternative Measurement of The Rate of Return on Investment Portfolio in Insurance Company","authors":"Nurdiana Agustina, Riskintono Rachman","doi":"10.33830/isbest.v3i1.1221","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1221","url":null,"abstract":"The main part of this paper is to analyze the measurement of the rate of return on a realized investment portfolio. In this section, this study will simulate calculations on existing rate of return measurements with the same investment portfolio data over a period of one year. The investment portfolio contains indirect investment instruments in the form of securities in the money market and capital market. Then an analysis is carried out, and it is concluded that one measurement is more ideal and reflects the actual performance of the investment portfolio. The measurement of the net investment income ratio is a realistic measurement, acceptable and reflects actual performance. This is because the measurement considers the investment placement period with a weighted average of the rate of return on investment. This study provides alternative decision-making for insurance industries and investment managers in determining the rate of return on the investment portfolio, whereas other researchers have never conducted this study.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"35 12","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135876611","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1166
Yanto Sidik Pratiknyo, Wilson Bangun, Zainur Hidayah, Roni Kambara
This study aims to determine what factors influence MSME during the pandemic in relation to issues of leadership, legitimacy, green management, social responsibility and partnership. This research is quantitative by using SEM (Structural Equation Modelling). The sample comes from Bandung, Surabaya and Situbondo with totalling 120 MSME respondents. There are correlations among leadership with green management, leadership with social responsibility, green management with legitimation and social responsibility with legitimation. However, the value of r or the determinant of almost all variables is lower than 0.5, which indicates that the level of prediction is not high in explaining the actions that MSME should take when facing a pandemic crisis. This study highlights the importance of the factors that influence MSMEs in facing a crisis, in this case is a pandemic. The factors found turned out to have predictions that were not too high, so the interviews be done, which was qualitative in nature in helping to investigate problems deeply in MSME during the pandemic. An important finding in a crisis is that MSME actually seeks legitimacy from the government, especially to gain access to assistance.
{"title":"MSME Legitimacy During a Pandemic","authors":"Yanto Sidik Pratiknyo, Wilson Bangun, Zainur Hidayah, Roni Kambara","doi":"10.33830/isbest.v3i1.1166","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1166","url":null,"abstract":"This study aims to determine what factors influence MSME during the pandemic in relation to issues of leadership, legitimacy, green management, social responsibility and partnership. This research is quantitative by using SEM (Structural Equation Modelling). The sample comes from Bandung, Surabaya and Situbondo with totalling 120 MSME respondents. There are correlations among leadership with green management, leadership with social responsibility, green management with legitimation and social responsibility with legitimation. However, the value of r or the determinant of almost all variables is lower than 0.5, which indicates that the level of prediction is not high in explaining the actions that MSME should take when facing a pandemic crisis. This study highlights the importance of the factors that influence MSMEs in facing a crisis, in this case is a pandemic. The factors found turned out to have predictions that were not too high, so the interviews be done, which was qualitative in nature in helping to investigate problems deeply in MSME during the pandemic. An important finding in a crisis is that MSME actually seeks legitimacy from the government, especially to gain access to assistance.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"33 7","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135934123","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1228
None Anfas, Abdul Rahman Rahim, Djayani Nurdin, None Hendrian, Julia Safitri
This study aims to determine the effect of accounts receivable turnover on working capital either directly or indirectly through liquidity as an intervening variable. The research was conducted on automotive companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research data is secondary data taken from the company's financial statements. While data analysis using regression analysis. The results of the study show that receivables turnover, both directly and indirectly, has no significant effect on the company's working capital during the economic crisis due to the COVID-19 pandemic. Receivable turnover also has no significant effect on the liquidity of automotive companies on the IDX. Likewise, liquidity has no significant effect on the company's working capital.
{"title":"The Effect of Receivable Turnover on Working Capital of Automotive Companies During The COVID-19 Pancemic, Through Liquidity as an Intervening Variable","authors":"None Anfas, Abdul Rahman Rahim, Djayani Nurdin, None Hendrian, Julia Safitri","doi":"10.33830/isbest.v3i1.1228","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1228","url":null,"abstract":"This study aims to determine the effect of accounts receivable turnover on working capital either directly or indirectly through liquidity as an intervening variable. The research was conducted on automotive companies on the Indonesia Stock Exchange (IDX) for the 2019-2022 period. The research data is secondary data taken from the company's financial statements. While data analysis using regression analysis. The results of the study show that receivables turnover, both directly and indirectly, has no significant effect on the company's working capital during the economic crisis due to the COVID-19 pandemic. Receivable turnover also has no significant effect on the liquidity of automotive companies on the IDX. Likewise, liquidity has no significant effect on the company's working capital.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"4 9","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875358","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}
Pub Date : 2023-11-02DOI: 10.33830/isbest.v3i1.1347
None Triwiyanti, None Suci Rahmawati Prima
The problem of poverty is complex. The existence of this complexity conduces the need for countermeasures programs which are integrated and do not overlap. Nowadays, the government is still attempting to continue eradicating poverty. The percentage of poverty in DIY currently is the highest in Java and the value is above the national poverty average. The purpose of this research is to analyze what factors which influence poverty in districts/cities in DIY. This research applied the panel data regression test with the dependent variable poverty and the independent variables TPT, RLS, UMK, and UHH. The panel data used is five regencies/cities in DIY and used data from 2013-2022. The selected model is FEM. The statistical test result indicates that the variables UMK, TPT, and RLS have a significant effect on poverty. However, UHH has no significant effect.
{"title":"Analysis of Social Economic Factors Affecting Poverty Levels in Districts and Cities in the Special Province of Yogyakarta in 2013-2022","authors":"None Triwiyanti, None Suci Rahmawati Prima","doi":"10.33830/isbest.v3i1.1347","DOIUrl":"https://doi.org/10.33830/isbest.v3i1.1347","url":null,"abstract":"The problem of poverty is complex. The existence of this complexity conduces the need for countermeasures programs which are integrated and do not overlap. Nowadays, the government is still attempting to continue eradicating poverty. The percentage of poverty in DIY currently is the highest in Java and the value is above the national poverty average. The purpose of this research is to analyze what factors which influence poverty in districts/cities in DIY. This research applied the panel data regression test with the dependent variable poverty and the independent variables TPT, RLS, UMK, and UHH. The panel data used is five regencies/cities in DIY and used data from 2013-2022. The selected model is FEM. The statistical test result indicates that the variables UMK, TPT, and RLS have a significant effect on poverty. However, UHH has no significant effect.","PeriodicalId":500639,"journal":{"name":"Proceeding of The International Seminar on Business Economics Social Science and Technology (ISBEST)","volume":"5 3","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-11-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135875548","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}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：