Jurnal Keberlanjutan (Journal of Sustainability)
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Innovative Financial Planning Strategies in The Digital Landscape at Ngo Permai Penang
Get PDFIn the digital landscape, financial planning strategies must strike a balance between leveraging technology and managing the risks associated with it. By embracing digital advances while ensuring security, compliance, and personalized service, financial planners can drive better financial outcomes and create long-term value for PKS and NGO. Pertubuhan Masyarakat Indonesia (PERMAI) Penang is an Indonesian community organization in Penang, Malaysia. It is an NGO or non-governmental organization, meaning it is not part of the government. PERMAI Penang was officially registered with the Malaysian Organization Registration (Register of Society/ROS) in 2019, bearing the registration number 006-07-04022019.PERMAI Penang operates within the social sector, working in the social, educational, and cultural domains. The NGO's membership includes Malaysian and Indonesian individuals residing in Malaysia, including professionals, workers, students, and scholars.PERMAI's primary objectives are to promote educational opportunities for Indonesian children in Malaysia and to equip individuals with marketable skills, thereby enhancing their employability and earning potential. The community service team from UMB has been conducting educational sessions on financial planning, recognizing the importance of financial management in the modern digital economy. It is essential to comprehend and implement the contemporary facets of financial planning within the context of the evolving digital economy. The output of this PKM activity is to improve the value system in the community to develop awareness of the need to improve financial literacy, especially for MSME players, and endeavor will offer scientific discernment on financial management in business
The Effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism In Property Companies Listed on the IDX in 2021-2023
Get PDFThis study aims to determine the effect of Financial Distress, Leverage, and Managerial Ownership on Accounting Conservatism in property companies listed on the Indonesia Stock Exchange (IDX) in 2021-2023. This study uses an associative strategy to determine the relationship between two or more variables. The data in this study uses secondary data. The population in this study amounted to 92 companies. Sampling and sample size determination in this study were carried out using the Purposive Sampling method, resulting in a sample of 29 entities. The analytical approach uses multiple linear regression analysis, the coefficient of determination, the classical assumption test, and descriptive statistical data analysis. Use the t-test and F-test to test the hypothesis. This study found that Financial Distress has a significant effect on accounting conservatism, Leverage has no significant effect on accounting conservatism, and Managerial Ownership has no significant effect on accounting conservatism. The F-test in this study concluded that only Financial Distress has a significant effect on Accounting Conservatism, while Leverage and Managerial Ownership have no significant effect on Accounting Conservatism
The Impact of Leverage on Firm Value By Mediation of Profitability (Case Study of Consumer Non-Cyclical Companies Listed on the Indonesia Stock Exchange for the 2014-2023 Period)
No full textThis study aims to examine the effect of leverage on firm value using profitability as an intervening variable. In this study, firm value is measured by price-book value, leverage is measured by debt-equity ratio, and profitability is measured by return on assets. The population in this study is non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2014-2023 period, with a purposive sampling technique. The analytical methods used are the classical assumption test, partial test (t-test), path analysis, Sobel test and data testing was carried out using SPSS 23 software. The results of the hypothesis test, path analysis, and Sobel test indicate that: 1) Leverage has a negative effect on firm value. 2) Leverage has a negative effect on profitability. 3) Profitability has a positive effect on firm value. 4) Profitability is unable to mediate the effect of leverage on firm value. This research shows that signaling theory does not fully explain the relationship between leverage, profitability, and firm value in the non-cyclical consumer sector
Building a Sport Tourism Hub in the Heart of Central Java: A Comprehensive Analysis of Surya Yudha Park Banjarnegara Development
Get PDFThis study analyzes the potential for developing Surya Yudha Park Banjarnegara as a leading sports tourism destination in Central Java. This qualitative research was conducted for three months (January-March 2025) using in-depth interview methods, participatory observation, and documentation studies of 11 key informants. The results of the study indicate that Surya Yudha Park has enormous strategic potential to develop into a sports tourism hub thanks to its strategic geographical position as the "heart of Central Java", complete sports facilities (international standard futsal field, sports swimming pool, fitness center, and indoor tennis court), and government policy support through the "10 New Bali" program. However, there are significant challenges in the form of limited expertise in sports facility management, HR competency gaps, an unintegrated management system, limited accessibility, and competition with metropolitan destinations. Recommended quality improvement strategies include: adoption of a three-phase development approach, organizational restructuring with the formation of a Sport Tourism Division, integration of a smart facility management system, formation of a Sport Tourism consortium, and revenue diversification. The implementation of this strategy is expected to position Surya Yudha Park as a leading sports tourism destination that contributes to local economic development and sustainable tourism
Justified Rejection of the Policy of Granting Tax Incentives to Donor Companies: A Call to Protect the Idea of CSR from Distortion
Get PDFThis article aims to highlight the distortions that the thought of CSR is exposed to due to the policy of granting tax incentives to donor companies adopted by legislative bodies in many countries of the world. The researcher adopted the method of logical justification and rational argumentation in describing and identifying the distortions that the thought of CSR is exposed to due to the adoption of this policy (By studying and analyzing the extent to which this policy is compatible with the content of CSR thought). This article identified all the distortions that the idea of CSR is exposed to due to the adoption of a policy of granting tax incentives to donor companies. This research article will enhance the intellectual capabilities of specialists in tax legislation. The logical justification and rational arguments raised in this article can be a pressure tool towards developing the laws of tax treatment of corporate donations in many countries of the world, with the aim of protecting the idea of CSR from distortion
The Influence of Tuition Fees, Family Support, and Peer on the Decision to Choose an Office Administration Education Study Program with Personal Interests as a Mediation Variable
Get PDFThe decision-making process of students in choosing a study program is influenced by various factors, such as tuition fees, family support, and peers. However, the role of personal interests as a mediating variable in the relationship between these factors has not been widely researched. This study aims to determine the influence of education costs, family support, and peers on the decision to choose a study program with personal interests as a mediating variable. This study examines the role of personal interests as a mediating variable that links external factors to the decision to choose a study program, providing new insights into the decision-making mechanisms of students. A quantitative approach is used with the survey method. The analysis used Partial Least Square - Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results of the hypothesis testing showed six of the seven significant relationships. Tuition fees had a positive effect on the decision to choose (t = 2.221; p = 0.026) and personal interest (t = 2.824; p = 0.005). Family support had an effect on voting decisions (t = 2.027; p = 0.043), but not on personal interests (t = 1.866; p = 0.062). Personal interest had an effect on the decision to choose (t = 2.387; p = 0.017). Peers had an effect on voting decisions (t = 2.233; p = 0.026) and personal interests (t = 2.042; p = 0.041). Family support has no effect on personal interests.
 
The Role of GDP Per Capita, HDI, and Industrial Value Added on Carbon Emissions in ASEAN
Get PDFClimate change is becoming an increasingly urgent global challenge, with carbon dioxide (CO₂) emissions being the main contributor to the increase in greenhouse gases in the atmosphere. ASEAN countries, face a dilemma between maintaining economic growth and reducing carbon emissions. This study aims to analyze the effect of Gross Domestic Product (GDP), Human Development Index (HDI), and Industrial value added which is Manufacturing Value Added (MVA) on CO₂ emissions in ASEAN during the period 1990–2023. The approach used is panel data regression analysis with a Fixed Effect (FE) model, based on the results of the Chow and Hausman tests as determinants of the best model. The results show that simultaneously, the three independent variables have a significant effect on CO₂ emissions (Prob F = 0.0031). However, partially, only HDI has a positive and significant effect on carbon emissions (p = 0.005), while GDP (p = 0.166) and MVA (p = 0.249) do not show a significant effect. These findings indicate that increased human development has the potential to increase energy consumption and economic activity, which in turn leads to an increase in carbon emissions. Conversely, economic growth and industrial activity in the three countries were not always followed by an increase in emissions, possibly due to economic transformation towards the service sector and the application of more efficient industrial technologies. Therefore, development policies in the ASEAN region need to emphasize the transition to renewable energy, industrial energy efficiency, and strengthening environmental awareness to support the achievement of net-zero emissions
The Influence of Discipline and Work Motivation on the Performance of Educational Personnel with Organizational Commitment as an Intervening Variable
No full textThis study aims to examine the influence of work discipline and work motivation on the performance of educational staff, with organizational commitment as a mediating variable, in educational staff at the Faculty of Law, Brawijaya University, Malang. The approach used is quantitative with a survey and explanatory design. The entire population consisting of 46 people were used as respondents through a census technique. Primary data were collected using a Likert-scale-based questionnaire and analyzed using path analysis using SPSS version 26. The results show that work discipline and work motivation have a positive and significant effect on performance, both directly and indirectly through organizational commitment as a mediating variable. This means that increasing work discipline and motivation not only has a direct impact on improving performance but can also strengthen performance through increasing organizational commitment. These findings emphasize the importance of building a work culture that supports discipline and motivation, as well as strengthening organizational commitment as a foundation for improving educational staff performance. Therefore, policies and leadership are needed that are able to encourage the development of these three aspects in an integrated manner to achieve sustainable work effectiveness in the higher education environment
Socio-Economic Analysis of Women's Participation in Silk Industry in Bihar
Get PDFThis study explores the role of rural women in sericulture, focusing on their involvement and challenges in the Tussar silk industry in Bihar, India. With a focus on four districts, Purnia, Katihar, Banka, and Bhagalpur, the study surveyed 120 women, 30 from each district, engaged in sericulture. Women constitute 60% of the workforce in sericulture, which contributes 28.41% of household income, making it a critical livelihood source in India. Their involvement is concentrated in activities close to home, as they face challenges in tasks requiring external mobility. Many women entrepreneurs in this sector have limited education, and there is a need for government and sericulture departments to collaborate on targeted training and development programs. These initiatives aim to uplift the socioeconomic conditions of rural women and enhance their participation in sericulture for economic empowerment
Analysis of Factors Influencing Profit Increase of Women's Msmes in Suka Jaya Village
Get PDFThis study aims to analyze the influence of access to market information, entrepreneurial motivation, and entrepreneurial capability on the profit growth of women-owned MSMEs in Suka Jaya Village. The research is grounded in the reality that, despite the significant potential of women's MSMEs in rural economic development, they still face various structural and managerial barriers that can affect business performance, particularly in terms of profit improvement. This study employs a quantitative approach using a survey method through questionnaires distributed to 130 women MSME actors, selected using a saturated sampling technique. Data analysis was conducted using validity and reliability tests, multiple linear regression analysis, T-test, F-test, and coefficient of determination (R²). The results indicate that access to market information has a positive and significant effect on profit growth when tested partially. In contrast, entrepreneurial motivation and entrepreneurial capability do not have a significant partial effect. However, when tested simultaneously, all three independent variables significantly influence profit growth. The Adjusted R² value of 0.839 implies that the model can explain 83.9% of the variation in profit growth, while the remaining 16.1% is influenced by other factors not examined in this study. These findings highlight the crucial role of access to market information in enhancing the profitability of women's MSMEs and emphasize the need for strategic interventions to improve entrepreneurial capacity based on local data