Pub Date : 2023-11-29DOI: 10.47191/jefms/v6-i11-53
Ria Zulkha Ermayda, F. Purnamasari, D. Narullia
The practice of tax avoidance in companies has increased since 2000, and has harmed the country's economic development. Tax avoidance is as vital as environmental issues, in this case it is interpreted as a form of Corporate Social Responsibility (CSR) report. This research tries to analyze environmental, social, and governance performance that influences tax avoidance activities in companies, with a sample of 86 companies listed on the Indonesia Stock Exchange in the past 10-year period, namely 2013-2022. The research method used is quantitative, using data obtained from financial reports, annual reports, and other quantitative data through the Refinitiv Eikon database. The data analysis technique used is panel regression using the Eviews 9.0 application. The research results show that the level of CSR reporting based on ESG performance has a negative effect on tax avoidance practices. A low level of CSR reporting actually indicates high tax avoidance, meaning that CSR disclosure or reporting is only a formality for compliance with policy, but the level of tax avoidance is actually quite high. This is a form of action from the company to maximize the gaps that exist in tax laws and regulations in Indonesia. This research also shows that CSR disclosure is reflected in ESG performance, so it is necessary to expand other variables over a certain time span. Further research can also be carried out using other methods, with the hope that the research results can make a positive contribution to both stakeholders and the company.
{"title":"Corporate Social Responsibility and Tax Avoidance: Do Socially Responsible Firms in Indonesia Pay More Taxes","authors":"Ria Zulkha Ermayda, F. Purnamasari, D. Narullia","doi":"10.47191/jefms/v6-i11-53","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-53","url":null,"abstract":"The practice of tax avoidance in companies has increased since 2000, and has harmed the country's economic development. Tax avoidance is as vital as environmental issues, in this case it is interpreted as a form of Corporate Social Responsibility (CSR) report. This research tries to analyze environmental, social, and governance performance that influences tax avoidance activities in companies, with a sample of 86 companies listed on the Indonesia Stock Exchange in the past 10-year period, namely 2013-2022. The research method used is quantitative, using data obtained from financial reports, annual reports, and other quantitative data through the Refinitiv Eikon database. The data analysis technique used is panel regression using the Eviews 9.0 application. The research results show that the level of CSR reporting based on ESG performance has a negative effect on tax avoidance practices. A low level of CSR reporting actually indicates high tax avoidance, meaning that CSR disclosure or reporting is only a formality for compliance with policy, but the level of tax avoidance is actually quite high. This is a form of action from the company to maximize the gaps that exist in tax laws and regulations in Indonesia. This research also shows that CSR disclosure is reflected in ESG performance, so it is necessary to expand other variables over a certain time span. Further research can also be carried out using other methods, with the hope that the research results can make a positive contribution to both stakeholders and the company.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139214519","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 : 2023-11-29DOI: 10.47191/jefms/v6-i11-48
Ida Bagus, Udayana Putra, I. Wayan, Wesna Astara, I. Made, Suniastha Amerta, I. Gede, Parama Putra, Mohd Raziff Jamaluddin
Bali tourism is starting to revive after being devastated by the COVID-19 pandemic. This can be seen from the increase in foreign tourist arrivals and wisdom and hotel occupancy rates. The Sanur area is one of the attractive tourist destinations. But the COVID-19 storm has changed the behavior of hotel employees. Common things that are altruistic in nature in employees have decreased. Polite and considerate behavior towards colleagues aimed at preventing work-related problems has also decreased. This situation is still ongoing even though employees know that the government has started to relax the mask policy, but WHO has not yet declared the end of the COVID-19 pandemic. The human resource (HR) managers of hotels in Sanur strive to develop an empowering environment that allows all employees to contribute to their peak performance. HR can be optimized through a behavior, namely organizational citizenship behavior (OCB). This behavior displays employee altruism, courtesy, sportsmanship, awareness, and benevolence. OCB is one of the measures of organizational success because although it is abstract, OCB with the concept of helping and friendliness that tends to go unrecognized actually contributes positively and is able to increase organizational effectiveness.
{"title":"Community Empowerment and Planning forCoastal Traders in the Matahari Terbit Beach, Sanur Kaja Traditional Village, Denpasar, Bali","authors":"Ida Bagus, Udayana Putra, I. Wayan, Wesna Astara, I. Made, Suniastha Amerta, I. Gede, Parama Putra, Mohd Raziff Jamaluddin","doi":"10.47191/jefms/v6-i11-48","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-48","url":null,"abstract":"Bali tourism is starting to revive after being devastated by the COVID-19 pandemic. This can be seen from the increase in foreign tourist arrivals and wisdom and hotel occupancy rates. The Sanur area is one of the attractive tourist destinations. But the COVID-19 storm has changed the behavior of hotel employees. Common things that are altruistic in nature in employees have decreased. Polite and considerate behavior towards colleagues aimed at preventing work-related problems has also decreased. This situation is still ongoing even though employees know that the government has started to relax the mask policy, but WHO has not yet declared the end of the COVID-19 pandemic. The human resource (HR) managers of hotels in Sanur strive to develop an empowering environment that allows all employees to contribute to their peak performance. HR can be optimized through a behavior, namely organizational citizenship behavior (OCB). This behavior displays employee altruism, courtesy, sportsmanship, awareness, and benevolence. OCB is one of the measures of organizational success because although it is abstract, OCB with the concept of helping and friendliness that tends to go unrecognized actually contributes positively and is able to increase organizational effectiveness.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139211287","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 : 2023-11-29DOI: 10.47191/jefms/v6-i11-51
J. Jasman, Inung Wijayanti, Rizal Mawardi, Omar Wibisono
This research aims to examine the effect of board size, board independence, board diversity, and CSR committee on sustainability reporting. The population o this study Is listed companies in Indonesia Stock Exchange. Sample are selected by using purposive sampling method for the period of 2016-2020. The results show that board independence and CSR committee have an effect on sustainability reporting. Meanwhile, board size and board diversity have no effect on sustainability reporting. The findings of this study suggest that the board of commissioner independence together with the audit committee have an important role in improving sustainability reporting.
{"title":"The Effect of Board Size, Board Independence, Board Diversity and CSR Committee on Sustainability Reporting","authors":"J. Jasman, Inung Wijayanti, Rizal Mawardi, Omar Wibisono","doi":"10.47191/jefms/v6-i11-51","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-51","url":null,"abstract":"This research aims to examine the effect of board size, board independence, board diversity, and CSR committee on sustainability reporting. The population o this study Is listed companies in Indonesia Stock Exchange. Sample are selected by using purposive sampling method for the period of 2016-2020. The results show that board independence and CSR committee have an effect on sustainability reporting. Meanwhile, board size and board diversity have no effect on sustainability reporting. The findings of this study suggest that the board of commissioner independence together with the audit committee have an important role in improving sustainability reporting.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139212746","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 : 2023-11-29DOI: 10.47191/jefms/v6-i11-49
Mahesha Aginio Bimantio, Dhani Ichsanuddin Nur
Financial distress is a stage where the company's financial condition has decreased significantly. The occurrence of financial distress starts from a decrease in the company's financial condition starting from the company's inability to meet short- term obligations, including liquidity obligations and obligations in the leverage category before bankruptcy. Financial distress can be calculated with various calculation models, one of which is the Zmijewski model. The purpose of this study is to give empirical data on the effect of profitability, liquidity, and leverage on financial distress with firm size as a moderating variable in construction sector companies on the Indonesian stock exchange for the 2019-2022 period. The sample obtained was 14 companies with a total of 56 company financial report data. The sampling technique used purposive sampling technique. The analysis method in this study uses moderation regression analysis using the SPSS tool. The study's conclusions state that the profitability ratio does not contribute to financial distress, liquidity can contribute to financial distress, leverage can contribute to financial distress, firm size moderates the leverage relationship to financial distress, firm size does not moderate the profitability relationship to financial distress, firm size is unable to moderate the liquidity relationship to financial distress.
{"title":"Financial Distress with Firm Size as a Moderating Variable in the Construction Sub Sector on the Indonesian Stock Exchange","authors":"Mahesha Aginio Bimantio, Dhani Ichsanuddin Nur","doi":"10.47191/jefms/v6-i11-49","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-49","url":null,"abstract":"Financial distress is a stage where the company's financial condition has decreased significantly. The occurrence of financial distress starts from a decrease in the company's financial condition starting from the company's inability to meet short- term obligations, including liquidity obligations and obligations in the leverage category before bankruptcy. Financial distress can be calculated with various calculation models, one of which is the Zmijewski model. The purpose of this study is to give empirical data on the effect of profitability, liquidity, and leverage on financial distress with firm size as a moderating variable in construction sector companies on the Indonesian stock exchange for the 2019-2022 period. The sample obtained was 14 companies with a total of 56 company financial report data. The sampling technique used purposive sampling technique. The analysis method in this study uses moderation regression analysis using the SPSS tool. The study's conclusions state that the profitability ratio does not contribute to financial distress, liquidity can contribute to financial distress, leverage can contribute to financial distress, firm size moderates the leverage relationship to financial distress, firm size does not moderate the profitability relationship to financial distress, firm size is unable to moderate the liquidity relationship to financial distress.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139214493","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 : 2023-11-29DOI: 10.47191/jefms/v6-i11-52
Yesita Eringgar Resani, Sugeng Haryanto, Sari Yuniarti
In order to minimize employees' fear of retirement, the aim of the research is to determine the influence of financial literacy, old age financial planning and saving behavior which is supported by control variables consisting of gender, education and income. The population of this study were ASN LPP RRI Malang employees. The sample in this study used 80 employees. The data collection technique uses a questionnaire. The data analysis technique uses SEM-PLS. Based on research results from the data obtained, it shows that financial literacy and financial planning have no effect on retirement readiness. This shows that perhaps employees understand but still do not take advantage of the financial products around them and in managing their finances they do not only think about retirement readiness but also think about consumption and the needs of school children. Meanwhile, saving behavior influences retirement readiness. The existence of supporting income control variables can influence retirement readiness. This shows that existing habits can be applied from childhood to adulthood or old age, that saving is very important for long-term life.or the papers to be published. You can use this document as both an instruction set and as a template into which you can type your own text.
{"title":"The Influence of Saving Behavior on Retirement Preparation Period Through Financial Literacy, Retirement Funds as a Mediating Variable for LPP RRI Malang Employees","authors":"Yesita Eringgar Resani, Sugeng Haryanto, Sari Yuniarti","doi":"10.47191/jefms/v6-i11-52","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-52","url":null,"abstract":"In order to minimize employees' fear of retirement, the aim of the research is to determine the influence of financial literacy, old age financial planning and saving behavior which is supported by control variables consisting of gender, education and income. The population of this study were ASN LPP RRI Malang employees. The sample in this study used 80 employees. The data collection technique uses a questionnaire. The data analysis technique uses SEM-PLS. Based on research results from the data obtained, it shows that financial literacy and financial planning have no effect on retirement readiness. This shows that perhaps employees understand but still do not take advantage of the financial products around them and in managing their finances they do not only think about retirement readiness but also think about consumption and the needs of school children. Meanwhile, saving behavior influences retirement readiness. The existence of supporting income control variables can influence retirement readiness. This shows that existing habits can be applied from childhood to adulthood or old age, that saving is very important for long-term life.or the papers to be published. You can use this document as both an instruction set and as a template into which you can type your own text.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139214010","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 : 2023-11-28DOI: 10.47191/jefms/v6-i11-46
Desy Yanti Anggraeni, Ni Nyoman Putu Martini, Nursaid Nursaid, Nurul Qomariah
Discoveries and advances in the fields of communication, computer and internet technology have opened up new opportunities and encouraged the development of innovation in various sectors. This research aims to analyze the influence of optimism and discomfort on innovation among village operators in Bondowoso Regency. This research uses the Diffusion of Innovation theory, Cognitive Dissonance Theory, and Digital Natives Theory to analyze the relationship between the variables in the research. The population of this research is all 209 village operators in Bondowoso Regency, all of whom were used as research samples. The research results show that optimism and discomfort have a positive and significant effect on innovation in village operators in Bondowoso Regency, partially or simultaneously. These findings can help the Bondowoso Regency Community and Village Empowerment Service in increasing innovation achievements by paying attention to optimism and discomfort factors in village operators. This research also makes a significant contribution to filling the knowledge gap in this area. Future research is recommended to explore more deeply the context and population characteristics that can influence the influence of optimism and discomfort on innovation. Further exploration into the moderating and mediating factors that may influence this relationship could also be a valuable research direction.
{"title":"The Role of Optimism and Discomfort in Increasing Innovation in Village Operators in Bondowoso Regency","authors":"Desy Yanti Anggraeni, Ni Nyoman Putu Martini, Nursaid Nursaid, Nurul Qomariah","doi":"10.47191/jefms/v6-i11-46","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-46","url":null,"abstract":"Discoveries and advances in the fields of communication, computer and internet technology have opened up new opportunities and encouraged the development of innovation in various sectors. This research aims to analyze the influence of optimism and discomfort on innovation among village operators in Bondowoso Regency. This research uses the Diffusion of Innovation theory, Cognitive Dissonance Theory, and Digital Natives Theory to analyze the relationship between the variables in the research. The population of this research is all 209 village operators in Bondowoso Regency, all of whom were used as research samples. The research results show that optimism and discomfort have a positive and significant effect on innovation in village operators in Bondowoso Regency, partially or simultaneously. These findings can help the Bondowoso Regency Community and Village Empowerment Service in increasing innovation achievements by paying attention to optimism and discomfort factors in village operators. This research also makes a significant contribution to filling the knowledge gap in this area. Future research is recommended to explore more deeply the context and population characteristics that can influence the influence of optimism and discomfort on innovation. Further exploration into the moderating and mediating factors that may influence this relationship could also be a valuable research direction.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139218629","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 : 2023-11-28DOI: 10.47191/jefms/v6-i11-47
Comfort Iliya, B. Wurim
Deviant behaviour, according to studies, is a serious problem for manufacturing and service organisations in developing and emerging nations, and this has also been observed even in academia. The study specifically looked at the role of spirituality as a mediator in the link between informational justice and deviant behaviour among university academics. Data were collected among university academics in Gombe state university and Federal university Kashere, Gombe state Nigeria. Structural Equation Model with Partial Least Square (PLS-SEM) was used to analyse the data. The results of the hypotheses reveal that informational justice has no significant negative effect directly on deviance behaviour; spirituality has a significant negative effect on deviance behaviour. Informational justice has a significantly positive effect on spirituality. The non-significance of informational justice direct effect on workplace deviance proves that there is a full mediation effect of spirituality. This implies that, to reduce deviant behaviour among university academics, merely informational justice is not enough, but it should increase spirituality. This study’s findings prove that informational justice can significantly reduce deviant behaviour among university academics when mediated by high spirituality.
{"title":"Reducing Deviant Behaviour among University Academics through Informational Justice and Spirituality","authors":"Comfort Iliya, B. Wurim","doi":"10.47191/jefms/v6-i11-47","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-47","url":null,"abstract":"Deviant behaviour, according to studies, is a serious problem for manufacturing and service organisations in developing and emerging nations, and this has also been observed even in academia. The study specifically looked at the role of spirituality as a mediator in the link between informational justice and deviant behaviour among university academics. Data were collected among university academics in Gombe state university and Federal university Kashere, Gombe state Nigeria. Structural Equation Model with Partial Least Square (PLS-SEM) was used to analyse the data. The results of the hypotheses reveal that informational justice has no significant negative effect directly on deviance behaviour; spirituality has a significant negative effect on deviance behaviour. Informational justice has a significantly positive effect on spirituality. The non-significance of informational justice direct effect on workplace deviance proves that there is a full mediation effect of spirituality. This implies that, to reduce deviant behaviour among university academics, merely informational justice is not enough, but it should increase spirituality. This study’s findings prove that informational justice can significantly reduce deviant behaviour among university academics when mediated by high spirituality.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139221097","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 : 2023-11-28DOI: 10.47191/jefms/v6-i11-45
Rifqi Darmawan, Sishadiyati Sishadiyati
Human development in East Java continues to grow, one of which is Kabupaten Sidoarjo. The Kabupaten Sidoarjo Human Development Index (HDI) in 2021 is ranked 4th in East Java. The Human Development Index in Kabupaten Sidoarjo has experienced a good increase every year. With this increase, a study was conducted that aims to determine and analyze the effect of government spending in the education, health and infrastructure sectors on the human development index in Kabupaten Sidoarjo. This research was conducted in Kabupaten Sidoarjo by collecting and processing periodic human development index data from 2011-2022 (12 years). The approach is done using descriptive quantitative. For data analysis methods using classical assumption tests, regression analysis and hypothesis testing. From the results obtained that government spending in the education and health sectors has a significant effect and a positive relationship while the infrastructure sector has no significant and positive effect on the value of HDI in Kabupaten Sidoarjo in 2011-2022.
{"title":"The Effect of Government Expenditure on Education, Health and Road Infrastructure Sector on Human Development Index in Kabupaten Sidoarjo","authors":"Rifqi Darmawan, Sishadiyati Sishadiyati","doi":"10.47191/jefms/v6-i11-45","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-45","url":null,"abstract":"Human development in East Java continues to grow, one of which is Kabupaten Sidoarjo. The Kabupaten Sidoarjo Human Development Index (HDI) in 2021 is ranked 4th in East Java. The Human Development Index in Kabupaten Sidoarjo has experienced a good increase every year. With this increase, a study was conducted that aims to determine and analyze the effect of government spending in the education, health and infrastructure sectors on the human development index in Kabupaten Sidoarjo. This research was conducted in Kabupaten Sidoarjo by collecting and processing periodic human development index data from 2011-2022 (12 years). The approach is done using descriptive quantitative. For data analysis methods using classical assumption tests, regression analysis and hypothesis testing. From the results obtained that government spending in the education and health sectors has a significant effect and a positive relationship while the infrastructure sector has no significant and positive effect on the value of HDI in Kabupaten Sidoarjo in 2011-2022.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139218606","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 : 2023-11-27DOI: 10.47191/jefms/v6-i11-44
Partiwi Dwi, Ni Putu, L. K. Datrini, N. Sunarta
This research aims to explore sustainability accounting practices in small and medium enterprises (SMEs) in Bali Province, Indonesia. Exploration of these practices is seen from the perspective of institutional issues, regulatory environment, social issues and environmental issues. The research sample was 397 SMEs in Bali Province, Indonesia selected using simple random sampling. Questionnaires were sent to SMEs (CEO/director/financial manager/accounting). Analysis was carried out using descriptive statistics with SPSS 25 software. Research findings show that awareness of sustainability reporting among SMEs in Bali Province is still low. SMEs have not published sustainability reports, despite being very reactive in accepting and introducing sustainability measures. The biggest obstacle to implementing sustainability accounting practices is a lack of understanding or information about the risks/benefits of sustainability. This research provides implications for the need to educate SMEs with sustainability knowledge and create a new approach to sustainability reporting, specifically developed for SMEs according to the organizational context. This research has limitations because it was only conducted in the context of a developing country, in Bali Province, Indonesia, thereby limiting the understanding of sustainability accounting practices in SMEs. This study used a limited sample with a usable response rate of 17.94% which limits the findings of this study. This research contributes to the sustainability accounting literature by diagnosing gaps related to sustainability reporting practices in SMEs. This research is the first attempt to explore sustainability accounting practices in the context of developing countries, especially SMEs in Bali Province, Indonesia.
{"title":"Exploration of Sustainability Accounting Practices in Small and Medium Enterprises in Bali Province, Indonesia","authors":"Partiwi Dwi, Ni Putu, L. K. Datrini, N. Sunarta","doi":"10.47191/jefms/v6-i11-44","DOIUrl":"https://doi.org/10.47191/jefms/v6-i11-44","url":null,"abstract":"This research aims to explore sustainability accounting practices in small and medium enterprises (SMEs) in Bali Province, Indonesia. Exploration of these practices is seen from the perspective of institutional issues, regulatory environment, social issues and environmental issues. The research sample was 397 SMEs in Bali Province, Indonesia selected using simple random sampling. Questionnaires were sent to SMEs (CEO/director/financial manager/accounting). Analysis was carried out using descriptive statistics with SPSS 25 software. Research findings show that awareness of sustainability reporting among SMEs in Bali Province is still low. SMEs have not published sustainability reports, despite being very reactive in accepting and introducing sustainability measures. The biggest obstacle to implementing sustainability accounting practices is a lack of understanding or information about the risks/benefits of sustainability. This research provides implications for the need to educate SMEs with sustainability knowledge and create a new approach to sustainability reporting, specifically developed for SMEs according to the organizational context. This research has limitations because it was only conducted in the context of a developing country, in Bali Province, Indonesia, thereby limiting the understanding of sustainability accounting practices in SMEs. This study used a limited sample with a usable response rate of 17.94% which limits the findings of this study. This research contributes to the sustainability accounting literature by diagnosing gaps related to sustainability reporting practices in SMEs. This research is the first attempt to explore sustainability accounting practices in the context of developing countries, especially SMEs in Bali Province, Indonesia.","PeriodicalId":509310,"journal":{"name":"JOURNAL OF ECONOMICS, FINANCE AND MANAGEMENT STUDIES","volume":null,"pages":null},"PeriodicalIF":0.0,"publicationDate":"2023-11-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139234603","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 : 2023-11-25DOI: 10.47191/jefms/v6-i11-42
Ardhi Nata Kusumah, Teguh Soedarto, Dona Wahyuning Laily
This study aims to investigate the management of leftover vegetable and fruit products and their impact on the profitability of a specific agribusiness company, Company X. The research objectives include understanding the quantity and characteristics of the leftover vegetables and fruits, and analyzing the factors influencing the amount of waste. The population of this study consists of employees of Company X, with a sample size of 100 individuals selected through a purposive sampling method. The research methodology includes data collection through interviews, observations, and questionnaires, followed by multiple linear regression analysis, data quality tests, and descriptive analysis. The operational definitions and variables of the study are clearly defined, and the collected data is analyzed using various methods. The results of the study reveal significant factors influencing the amount of waste product at Company X. The study also provides a comprehensive description of the company's procurement, storage, and sales processes, highlighting the challenges faced in these areas. The discussion includes an analysis of the cost and revenue associated with the leftover vegetables and fruits, providing valuable insights into the company's waste management practices and their impact on profitability. This research contributes to the existing literature on food waste management and offers practical benefits for Company X and similar agribusiness companies.
本研究旨在调查特定农业综合企业 X 公司剩余蔬菜和水果产品的管理情况及其对盈利能力的影响。研究目标包括了解剩余蔬菜和水果的数量和特征，分析影响浪费量的因素。本研究的研究对象包括 X 公司的员工，样本量为 100 人，通过目的性抽样方法选出。研究方法包括通过访谈、观察和问卷收集数据，然后进行多元线性回归分析、数据质量测试和描述性分析。研究的操作定义和变量都有明确的界定，收集到的数据使用各种方法进行分析。研究结果揭示了影响 X 公司废品数量的重要因素。研究还全面描述了该公司的采购、储存和销售流程，强调了在这些领域面临的挑战。讨论包括与剩余蔬菜和水果相关的成本和收入分析，为公司的废物管理实践及其对盈利能力的影响提供了宝贵的见解。这项研究为有关食品废物管理的现有文献做出了贡献，并为 X 公司和类似的农业综合企业带来了实际益处。
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