CSRC Publishing: Open Journal Systems (Center for Sustainability Research and Consultancy)
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Catering Booking Information System at PT Gobel Dharma Sarana Karya (GDSK) Web Based
No full textObjective: Purpose: The purpose of this research is to design and build a website-based catering ordering system so that it can facilitate the ordering process for customers and make it easier to recap sales reports.
Methodology: The approach method used for this application is an object-oriented system and method (System Development Life Cycle) waterfall process model that starts from planning, analysis, system design, and system implementation.
Results: This application was built with the programming language PHP and MySQL as database storage media. The results of the research are in the form of a Catering Order website which can facilitate the ordering process for customers and make it easier to recap sales reports.
Implication: This research presents a system to make it easier for customers to order food catering in the form of a website so that customers can easily access it. This paper provides a valuable reference for companies and the public to easily place orders online
Accountability in Village Government: The Role of the Internal Control System as Moderation
No full textObjective: The importance of accountability to the Village Government has become the concern of various parties. This study evaluates how village apparatus competence, leadership style, and IT utilization encourage the village governments to be more responsible toward their mandate. It also examines how the internal control system might moderate.
Design/Methodology/Approach: This survey research study examines 178 villages in the Indagiri Hulu Regency, Indonesia. A total of 64 villages were selected as samples using a stratified random sampling technique. SEM with PLS was used to analyze the data of the present study.
Findings: The finding shows that the village apparatus competency, leadership style, and information technology could improve accountability. Internal controls can offset the effects of competency, leadership style, and information technology on village financial accountability.
Implication/Originality/Value: Thus, this study contributes that the village government can improve internal control to increase the village government’s accountability
Influence of Company age and Profitability on the Financial Distress of IDX Listed Manufacturing Companies 2020-2022
No full textPurpose: This research was conducted to test whether the age of the company, along with its profitability, impacts its company's financial difficulties. For this reason, the research that was carried out later had the main objectives, namely to find out 1) whether profitability has an impact on financial distress, and 2) whether the age of the company also has an impact on the financial distress of manufacturing companies.
Design/Methodology/Approach: In order to be able to answer various possible answers, this study uses a quantitative methodology by analyzing financial statement data for manufacturing companies listed on the IDX during the 2020-2022 period. There were target companies, namely there were 8 companies that would be analyzed. All data would be analyzed using multiple linear regression tests to prove the effect of the two independent variables.
Findings: The results showed that 1) the profitability of manufacturing companies has a positive effect on the financial distress experienced by the company; and 2) The age of the company has a relationship or influence on financial distress.
Implications/Originality/Value: These results gave us an understanding to carry out management accounting analysis to find out how likely it would be faced in cases of financial difficulties that would be experienced by each company
Unveiling the Impact of Employee Engagement on Firm Performance: The Crucial Moderating Role of Supervisory Behaviors
No full textPurpose: This study seeks to investigate the intricate correlation between employee engagement and organizational success, with a particular emphasis on the impact of supervisor behaviors on this association.
Design/Methodology/Approach: This study utilized a quantitative approach to investigate the relationship between organizational success and employee engagement in IT-related firms located in Pakistan. The data was gathered by disseminating self-administered questionnaires to individuals, employing convenience sampling techniques. 280 responses were collected and subsequently evaluated using various statistical techniques.
Findings: The proposed linkages were confirmed through subsequent examination using structural equation modeling. The results indicate that the behavior of supervisors has a significant influence on how employee engagement directly affects the overall performance of the firm.
Implications/Originality/Value: The provided discoveries hold significant implications for companies aiming to improve employee engagement and attain a lasting competitive advantage. By giving priority to leadership strategies that offer support and empowerment, companies can develop a more engaged workforce, leading to enhanced productivity and in general organizational performance
Revealing the Profit Meaning of Incense Traders: A Phenomenological Study
No full textPurpose: This research aims to reveal the meaning of profit for incense traders.
Design/Methodology/Approach: This study uses an interpretive and phenomenological paradigm as a research methodology. Researchers collected data by conducting in-depth interviews.
Findings: he results of this study reveal that profit has material and immaterial meanings. Material profit is interpreted based on three things: minimal business risk, fast turnover of goods, and the percentage of profit earned from taking goods from suppliers and selling these goods. Conversely, immaterial gains are interpreted in spiritual terms. This spiritual thing is like helping or supporting others to pray. In addition, spirituality, in this case, is closely related to "karma phala," which means the result of actions, namely how a business owner runs his business honestly and sincerely so that he will get good results, too.
Implications/Originality/Value: This study explains the various meanings of profit associated with working as an incense seller.
 
Behavioral Information Strategies and Financial Satisfaction: A Mediating Effect of Financial Opportunity
No full textPurpose: The purpose of this research is to examine the information processing strategies' influence on the financial satisfaction of investors. This research also investigates the mediating influence of financial opportunities.
Design/Methodology/Approach: The proposed model's relationship is examined using mixed methodology. Qualitative data is gathered by using in-depth interviews. While quantitative data is collected through questionnaires.
Findings: This study's results explain that financial opportunities significantly mediate the relationship. Further, information processing strategies have a significant influence on financial opportunities. This unique study contributed to the literature and developed a financial opportunity scale.
Implications/Originality/Value: This study suggested that understanding and knowledge of financial opportunities would help to increase the financial decisions of investors. This research also highlights implications and limitations to investors and practitioners
Impression Management in Voluntary Narrative Disclosure through Length and Tone, Stakeholder Theory Lens
No full textPurpose: The use of impression management in corporate reporting is mostly in pursuit of value creation for stakeholders. The study exposes the use of impression management practices in voluntary narrative disclosures. The study focused on Top 40 Johannesburg Stock Exchange (JSE) listed companies. Impression management was examined through the length of the chairperson’s statement and use of positive tone. The chairperson’s statement focuses on the future and strategic direction. Stakeholders focus on the chairperson’s statement for investment decision-making purposes.
Approach: Quantitative content analysis is used on secondary data extracted from integrated reports.
Findings: The study found that profitable and nonprofitable JSE-listed companies use impression management through the length of the chairperson’s statement and the use of a positive tone.
Value: The study attempts to provides notice of the use of impression management to prospective and current investors who to some extent rely on voluntary narrative disclosure for investment decision making purposes and adds the debate on stakeholder theory in corporate reporting
Implications of the Fourth Industrial Revolution on Small and Micro Enterprises’ Productivity in Mankweng Township
No full textPurpose: The hegemony of SMEs in Mankweng Township has sparked the interest of researchers who aim to align them with the 4IR. The purpose of this study is to examine and provide constructive criticism on how the 4IR affects the productivity of SMEs. The argument is that SMEs in Mankweng Township are technologically lagging, resulting in low productivity. The research encompasses both positive and negative impacts of the 4IR on SMEs' productivity. The prevalence of SMEs in the area can be attributed to growth centres like the University of Limpopo, Mankweng Hospital, and Paledi Mall. These institutions attract students and employees, sustaining the local economy. Nonetheless, most SMEs in the Township are traditional and lack sophisticated technology. They are mainly located in South Africa's townships and rural regions, where they are easily accessible to the local communities. The growth of the 4IR has compelled these SMEs to adapt their conventional business practices to align with the rapidly changing technology.
Design/Methodology/Approach: This study employed a quantitative approach to accomplish its objectives.
Findings: The research findings demonstrate that some SMEs are currently underperforming, experiencing a decline in customers due to limited financial resources, human resources and a lack of advanced technology amongst others.
Implications/Originality/Value: To address this issue, the study suggests that various stakeholders, including individuals, the private sector, and the government, should actively collaborate and provide concerted efforts and resources to support the growth and development of SMEs
ICT and Environmental Quality: A South Asian Perspective
No full textPurpose: The contributions of ICT—and how it either improves or worsens environmental quality, or has no effect at all—have drawn significant scholarly attention in recent decades in an effort to address the current environmental concerns. The aim of this study is to examine the empirical correlate in South Asia between ICT & quality of the environment., exploring the environmental impacts of ICT and developing a conceptual framework to understand how ICT influences environmental conditions.
Design/Methodology/Approach: The empirical framework for this research is designed by constructing two separate indexes for ICT and Environmental Quality by using Principal Component Analysis. The estimation methodology is followed by applying traditional Panel data approach i.e. POLS, FEM, REM, Driscoll and Kraay standard error for precision.
Findings: The outcomes show a substantial relationship between environmental quality and ICT usage. As per the findings, ICT reduces GHG emissions and enhances Environmental Quality. Whereas, Economic Growth and Financial Development deteriorates the Environmental Quality by increasing GHG emissions.
Implications/Originality/Value: This study specifies the analysis that ICT usage contribute positively to Environmental Quality by lowering GHG emissions, if and only if productively used by endorsing ICT-driven sustainable development for economic success with minimal environmental impacts
Analysis of the Government's Strategy for the Community as Obey as Taxpayers Case Study: South Jakarta Area
No full textPurpose: This paper is an analysis of the south Jakarta government's strategy for the community to obey as taxpayers. Focus on taxpayers of the South Jakarta region whose government for a long time has not completely resolved these problems.
Design/Methodology/Approach: This research which used by the author using descriptive qualitative methods. Descriptive research is a method that is carried out to find out the description, situation, a thing by describing it.
Findings: With this South Jakarta regional government strategy, South Jakarta regional tax revenues experienced rapid growth of 28.79%, per June 2022. The DGT Regional Office said that tax revenue as of June 2022 was Rp. 36.27 trillion or 63.08% of the tax revenue target of Rp. 57.51 trillion.
Implications/Originality/Value: The strategy of the South Jakarta government with the aim of enhancing the awareness of the people of South Jakarta in paying taxes is very appropriate. Other regions should also implement tax socialization to the local community every month, so that taxpayer awareness can be properly formed. This paper gives valuable reference to other regions to the existence of tax socialization or counseling becomes an education in itself for the community as well as increasing tax compliance through changes in the behavior of the taxpayer community so that they are more understanding, aware, and concerned about exercising their rights and fulfilling their tax obligations