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Green UMKM : Transformasi Bisnis dalam Upaya Menjaga Kelestarian Lingkungan
Get PDFA green future refers to a collective vision and effort to create a living environment that is healthier, more sustainable and in balance with nature. Green MSMEs is an initiative that supports small businesses so they can run their businesses with attention to environmental impacts. This research aims to review the production of copra and coconut charcoal towards environmental risk management through the implementation of environmentally friendly and green-minded principles. This research uses a qualitative case study method including interviews, participant observation and documentation on MSMEs in Katumbangan Village. The results of this research show that Copra and Coconut Charcoal MSMEs have positive and negative impacts on the surrounding community. The positive impact is that it can create new jobs so that it can improve people's standard of living, and the negative impact is the high level of environmental pollution produced, such as coconut water waste, the aroma of sulfur used to make white copra which causes a distinctive aroma and air pollution from the charcoal burning process. which uses simple methods so it does not consider aspects that cause environmental pollution. So it is necessary to transform MSMEs into green MSMEs by applying indicators from the aspects of production (input, energy sources and waste processing), marketing (products, prices and promotions), human resources (motivation and training) and finance (investment, environmental costs and reporting). finance) so that the role of MSMEs can achieve the agenda of sustainable development goals or what are known as Sustainable Development Goal
Village Sustainable Development Goals (Sdgs): Budgetary, Human Resources, And Technology Contributions
Get PDFThis study aims to assess the impact of budget, human resources, and village technology on the achievement of Sustainable Development Goals (SDGs) in villages across West Sulawesi. By concentrating on West Sulawesi, the study offers insights into the specific challenges and opportunities of the local context, which could be applicable or adaptable to other regions in Indonesia. A quantitative and relational approach was employed to examine the contribution of key factors toward achieving the SDGs. The findings revealed that the budget has a negative and significant effect on the achievement of village sustainable development goals, human resources are crucial and play a vital role in reaching these goals, and technology is highly beneficial in advancing rural development objectives. The implementation phase of this research focuses on applying the insights gained from the study of how budgetary contributions, human resources, and technology can support the achievement of Sustainable Development Goals (SDGs) at the village level. This phase will involve practical steps for village governments, stakeholders, and community members to ensure successful outcomes. The implementation will be driven by participatory approaches, capacity-building programs, and the adoption of appropriate technologies, in line with budgetary allocations and available human resources. The expectation of this research is to increase transparency and accountability in budget allocation, clear strategies and support communities to use village budgets to address SDGs and increase local government and community involvement in resource allocation decisions
The Effect of Transfer Funds and Intellectual Capital on Local Government Financial Sustainability
Get PDFThe purpose of this study is to understand and assess the contribution of transfer funds and intellectual capital to the financial sustainability of local governments. Understanding more deeply how external factors such as fund transfers and internal factors that reflect intellectual capital affect the financial sustainability of local governments can help local governments optimize available resources and face various complex economic challenges in the future. This research method uses a quantitative research method with a correlational approach. Multiple Regression Analysis is the analysis method used to determine the impact of fund transfers and intellectual capital on local governments' financial sustainability. The link is expressed mathematically. The study's conclusions indicate that (1) fund transfers have a positive and significant impact on financial sustainability, and (2) intellectual capital has a positive and significant impact on financial sustainability
Determinan Pengungkapan Emisi Karbon: Sebuah Studi di Sektor Energi
Get PDFThe issue of global warming is an issue that attracts the world's attention, the increase in carbon emissions released by industry and motor vehicles is suspected to be the cause, the world is committed to reducing the effects of greenhouse gases in the Kyoto Protocol, the Kyoto Protocol is an international convention that agrees to reduce the effects of greenhouse gases implemented in Kyoto in 1997. This study aims to see the effect of environmental performance, financial performance, company size, reputation of public accounting firms and company age on carbon emission disclosure, the population in this study are energy sector companies listed on the Indonesian Stock Exchange for 2018-2022 that publish annual reports and/or sustainability reports, the sampling technique uses purposive sampling, the total sample in this study is 90 energy sector companies that meet the criteria, the analysis technique uses multiple linear regression analysis to test the hypothesis. The results of this study indicate that environmental performance and company age have a significant effect on carbon emission disclosure, while financial performance, reputation of public accounting firms and company size have no effect on carbon emission disclosure
Di Balik Greenwashing: Kebenaran Tentang Keputusan Investasi
Get PDFMany businesses engage in competitions to show dedication to sustainability, but a significant number engage in deceptive methods. We refer to this condition as greenwashing. The impact of greenwashing on companies investment choices is the intended focus of this research. During the years 2021-2023, the study’s sample included Indonesia Stock Exchange companies operating in the manufacturing industry. We employed a quantitative research method, utilizing linear regression. The findings disprove the hypothesis that greenwashing discourages investment by corporations. Greenwashing in manufacturing companies is not considered a significant indicator by investors. Neither ROE nor DER nor firm size, which are control variables, significantly affect investment choices. These findings demonstrate developing a more thorough comprehension of how investors evaluate business about sustainability. Even though greenwashing is not considered a significant signal, this does not mean that companies are free to ignore their contribution to social and environmental responsibility. Tangible and transparent sustainable practices can create reputation and investor confidence over time. Therefore, companies should prioritize true and measurable sustainability plans over marketing green claims that may not affect current investment decisions but may influence future views and decisions. On the other hand, CapEx is significantly and positively affected by ROA. A positive signal from ROA indicates that the business has strong financial prospects in increasing investor confidence
Economic Expertise In Leadership : How CEO Economic Certifications Drive Corporate EES Performance
Get PDFThis study examines the relationship between CEO economic certifications and corporate sustainability performance, particularly in environmental, economic, and social (EES) aspects. Using a dataset of non-financial companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2021, the study applies Upper Echelons Theory to explore how CEO economic expertise influences strategic decision-making and corporate sustainability outcomes. The results show a significant positive correlation between CEO economic certification and EES Scores, suggesting that CEOs with economic backgrounds are more adept at implementing sustainability strategies, optimizing resource management, and improving corporate transparency. The findings also emphasize the increasing regulatory and market-driven expectations for corporate sustainability in Indonesia, particularly under frameworks such as POJK 51/2017. Despite the positive relationship, challenges remain in fully integrating sustainability principles across industries. The study provides implications for corporate governance, regulatory bodies, and investors seeking to enhance corporate sustainability through executive leadership
Sustainable Competitive Advantage: Transforming Green Practices Into Batik SME Performance
Get PDFThis study analyzes how green entrepreneurship (GE) and sustainable business management (GBM) affect the performance of natural-dye batik SMEs., with sustainable competitive advantage (SCA) serving as a mediating factor. The research population consists of 48 natural-dye batik MSMEs in Kediri registered with relevant institutions. A saturated sampling technique was applied, making the entire population the research sample. The research utilized Structural Equation Modeling-Partial Least Squares (SEM-PLS) to quantitatively investigate both direct effects and mediated relationships among variables. The findings indicate that GE and GBM have no significant direct effect on BP or SCA. Conversely, SCA has a significant positive effect on BP and fully mediates the influence of GE on BP as well as GBM on BP. The study underlines that improvements in business performance through green entrepreneurship and green business management are achieved only if such practices are first shaped into sustainable competitive advantage. These results provide empirical support for the Natural Resource-Based View (NRBV), highlighting that environmental strategies yield sustainable performance only when coupled with inimitable organizational capabilities and provides practical implications for batik MSMEs to focus on product differentiation, innovation, and eco-branding
Empirical Study of Social Budget And Regional Wealth In Achieving SDG 1 (No Poverty) in Indonesia
No full textThis study attempts to explore the influence of social budget and regional wealth on the achievement of Sustainable Development Goals (SDGs) 1 “No Poverty” in Indonesia, which is an important issue considering the high poverty rate and the suboptimal utilization of regional budgets and wealth. This study uses secondary data from local governments in Indonesia in 2018–2022 with a total sample of 2.320 observations, and is analyzed using a panel data regression model with the Random Effect Generalized Least Squares (GLS) regression approach. The results of the study indicate that social budget and regional wealth have a significant influence on the achievement of SDGs 1. Specifically, the panel regression result show that social budgets and Regional Government Expenditure (APBD) are significant at the 1% level with an Adjusted R2 of 0,147. By increasing the allocation of social budgets and managing and utilizing regional wealth optimally, local governments can carry out poverty alleviation efforts more effectively, accelerate poverty reduction, and aid in the region’s attainment of Sustainable Development Goals. This study emphasizes the importance of local governments to increase targeted social budget allocations, manage regional wealth more productively, and design policies that focus on sustainable poverty reduction to support the achievement of SDGs 1 targets
Financial Literacy, Inclusion, and Competence in Driving MSME Sustainability: A Mediation–moderation Model of Financial Self-efficacy
Get PDFThe purpose of this study was to determine the direct relationship between financial literacy and financial inclusion on financial self-efficacy and MSME performance. The indirect relationship between financial literacy and financial inclusion on MSME performance through financial self-efficacy was also examined, as well as the role of competence as a moderating variable. This study used a quantitative approach by distributing questionnaires. The population in this study was all MSMEs in Bima City and Regency. The sampling technique used was random sampling, which is a random sampling based on a predetermined sample. The total sample size was 225 respondents, with 100 respondents in Bima City and 125 respondents in Bima Regency. The data analysis tool used was Smart PLS. The results of this study indicate that financial literacy and financial inclusion influence financial self-efficacy, and financial self-efficacy also influences the sustainability performance of MSMEs. Similarly, regarding the indirect effect, the results indicate that financial literacy and financial inclusion influence the sustainability performance of MSMEs through financial self-efficacy. Competence moderates the relationship between financial literacy and inclusion on financial self-efficacy, as well as the relationship between financial self-efficacy and the sustainability performance of MSMEs
Profitabilitas sebagai Mediator Pengaruh Good Corporate Governance dan Corporate Social Responsibility terhadap Nilai Perusahaan : (Studi pada Sektor Barang Konsumsi di BEI Periode 2020-2024)
Get PDFThis study empirically analyze the mediating role of profitability on the relationship between Good Corporate Governance (GCG) and Corporate Social Responsibility (CSR) on Firm Value. Using a quantitative approach with purposive sampling, the study examines consumer goods companies on the Indonesia Stock Exchange (IDX) from 2020-2024, with data analyzed via Partial Least Square - Structural Equation Modeling (PLS-SEM). The results showed that GCG has a positive and significant effect on Firm Value and Profitability. In contrast, CSR did not show a significant effect on either. The main finding of this study is that profitability, as measured by Return on Equity (ROE), was proven to significantly mediate the relationship between GCG and Firm Value partially. This indicates that effective GCG mechanisms increase firm value largely through improving financial performance first, which is a positive signal for investors. However, profitability was unable to mediate the relationship between CSR and Firm Value. These findings confirm that, in the context of the Indonesian consumer goods market during the study period, good governance practices were a more fundamental driver of value than social responsibility disclosure. This research contributes to the literatur by confirming the mediating role of profitability in the post-pandemic Indonesian consumer market