Journal of Economic, Business & Accounting Research
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Community development for MSMEs on improving financial inclusion
Get PDFBackground: Positioned as the bedrock of Indonesia's economic resilience, Micro, Small, and Medium Enterprises (MSMEs) stand out as a focal point for the Indonesian government's efforts to fortify the nation's economy. The inexorable march of the Fourth Industrial Revolution requires adaptive measures by MSMEs to ensure their survival. Methods: The research examines the financial literacy levels within a community development program initiated by a financial institution, with a specific focus on the micro-business segment. Moreover, using SWOT analysis, an assessment of the community development program implemented by one of the financial institutions in Indonesia was conducted through which micro-entrepreneurs have succeeded in improving financial literacy, one of which is by having a bank account. Findings: The empowerment strategy involves imparting financial knowledge and acquainting MSME communities with digital platforms to foster their growth. Financial literacy is very important to accelerate the reach and bring financial facilities closer to the community in the form of additional capital from microcredit. Conclusion: To accelerate this process, community development initiatives and capacity-building programs for Micro and Small enterprise actors become essential, aiming to elevate their proficiency in business management, enhance production competitiveness, streamline small business enterprise management, and fulfill the evolving marketing needs of micro-business actors. Novelty/Originality of the Article: This article emphasizes the importance of financial literacy in facilitating the access to microcredit, helping micro-businesses gain financial knowledge and resources to improve their operations and sustainability
The imperatives of social media entrepreneurship for employment generation and cybercrime reduction among youths in Nigeria
Get PDFBackground: Social media have potentials for entrepreneurship, yet many young people misappropriate and abuse them to perpetrate cybercrime and other anti-social acts. Accordingly, this paper presents the outcome of an empirical research on the imperatives of social media entrepreneurship for employment generation and cybercrime reduction among youths in Nigeria. Methods: The objectives of the study were to examine the level of awareness of social media channels for entrepreneurship, the types of social media channels accessed for entrepreneurship, as well as the gratifications derived from social media channels among youths. The study was anchored on uses and gratifications theory. It adopted the descriptive survey research design, utilising the multi-stage sampling technique to select a sample size of 384 youths aged between 18 and 29 years. A questionnaire instrument designed by the researchers for data collection was deployed, while data were analysed using mean and standard deviation. Findings: On a 4-point Likert scale, the findings of the study revealed that some youths in Rivers State are barely aware of the potentials of social media for entrepreneurship. Among 384 respondents aged 18–29, 51% were aged 18–19; 78.9% agreed that social media increases sales and knowledge, 74.7% accessed Blogs, Facebook, Instagram, and WhatsApp for entrepreneurship, and a grand mean of 2.97 confirmed that social media use significantly improved youths’ livelihoods, market understanding, and wealth creation in Rivers State, Nigeria. Conclusion: Based on the findings, the researcher concluded that harnessing social media for entrepreneurship impacts positively on employment generation, poverty reduction, and leads to cybercrime reduction among youths, thus strengthening the attainment of the United Nations’ Sustainable Development Goal 1, amongst others. Novelty/Originality of this article: This article presents the outcome of an empirical research on the imperatives of social media entrepreneurship for employment generation and cybercrime reduction among youths in Nigeria
Analysis of factors that influence consumers’ purchase intention of electric cars: Economic and business perspectives in emerging markets
Get PDFBackground: This study aims to determine the factors influencing consumer purchase intention for electric cars in Jabodetabek. Method: This quantitative research analyzes data collected from 150 respondents through surveys. The respondents in this study are individuals with knowledge of electric car products and reside in Jabodetabek. The data in this study were analyzed using the Partial Least Squares Structural Equation Modelling (PLS-SEM) method. Finding: The results of this study indicate that attitude, perceived behavioral control, cognitive status, and monetary incentive policy significantly influence on purchase intention. However, subjective norm and product attributes do not show a significant influence. Conclusion: Additionally, the results of this study indicate that monetary incentive policy has the strongest influence on purchase intention. Novelty/Originality of this article: This study provides a novel insight into consumer purchase intention for electric cars in Jabodetabek by identifying monetary incentive policy as the most influential factor, while challenging the significance of subjective norms and product attributes
Sustainable tourism development strategy: Integration of environmental, social, and economic sustainability in business and economic research
Get PDFBackground: Tourism development in Kabui Bay, Raja Ampat, faces unique challenges in integrating local economic interests with environmental and social sustainability. Methods: This study evaluates the tourism potential in Kabui Bay by focusing on implementing ecotourism principles and local community participation. The study identified key factors that influence sustainable tourism development through a qualitative methodology that included in-depth interviews, field observations, and document analyses. Findigns: The results showed that although Kabui Bay has excellent potential as an ecotourism destination, there is an urgent need for sustainable infrastructure development, capacity building of local communities, and effective marketing strategies to attract tourists. Conclusion: The research recommends closer cooperation between government stakeholders, the private sector, and local communities to ensure that tourism development brings equitable economic benefits while maintaining the cultural values and natural wealth of Kabui Bay. Novelty/Origanality of this article: This study uniquely highlights the integration of ecotourism principles with local community participation in Kabui Bay, emphasizing the need for sustainable infrastructure and strategic collaboration for balanced tourism development
Work life balance and work environment as determinants of employee performance: Empirical insights from a human resource perspective
Get PDFBackground: This study aims to analyze the influence of Work Life Balance (WLB) and Work Environment (WE) on Employee Performance at Perumda Tirta Kanjuruhan. Methods: The method used in this research is quantitative, with data collection through a questionnaire distributed to 115 employees. The obtained data were analyzed using multiple linear regression analysis with SPSS software to measure the influence of each variable on employee performance. Findings: The results show that WLB has a positive and significant effect on Employee Performance, indicating that the better the balance between work and personal life, the higher the employee performance. Additionally, the Work Environment (WE) also proves to have a positive and significant impact on Employee Performance (EP), suggesting that a good atmosphere and working conditions can enhance employee productivity. Conclusion: Overall, this study concludes that both variables play an important role in improving employee performance at Perumda Tirta Kanjuruhan. Therefore, it is recommended that company management pay more attention to WLB aspects and create a conducive work environment to support optimal employee performance. Novelty/Originality of this article: The novelty of this article lies in its focus on the combined impact of WLB and WE on EP within a specific organizational setting, offering practical insights for organizational improvement and human resource management
Global climate financial risk
Get PDFClimate change poses a major threat to long-term growth and prosperity and has a direct impact on the economic well-being of all countries. Extreme events cost US178 trillion in 2070. Benefits from accelerating the transition to net zero are US$43 trillion in the next 50 years, so climate-related financial risk management must be carried out as optimally as possible in industrial groups in the financial sector and non-financial groups. The World Economic Forum reports that climate action failure will dominate the next decade. To achieve financial stability, a strategy is needed through four main aspects: governance, strategy, risk management, and metrics and targets. The scenario that must be targeted is an orderly scenario to achieve global climate mitigation and adaptation targets. The transition to the new climate economy must be carried out by measuring predetermined indicators, as is done by the IMF. Mitigation indicators include environmental taxes, environmental protection spending, renewable energy, low-carbon technology trade, and forests and carbon. Adaptation indicators include carbon taxes, climate finance, the primary energy mix, fossil fuel prices, and the final energy mix
Analysis of the effectiveness and efficiency of village fund management in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency
Get PDFBackground: This study aims to identify and analyze the level of effectiveness and efficiency of village funds from 2020 to 2022 in Padaloang Village, Dua Pitue Sub-District, Sidenreng Rappang Regency. Methods: The research method used is qualitative with a narrative approach. The data sources used are secondary data, which were analyzed using the effectiveness and efficiency ratios, and primary data in the form of interview results, which were analyzed using effectiveness and efficiency measurements. Findings: The study results show that the analysis of the effectiveness of village fund management in Padaloang Village from 2020 to 2022 indicates stable development. Each year, the average village fund management level reaches 96%. Conclusion: This indicates that the financial management of Padaloang Village is considered effective, with the calculation results exceeding 90% and the interview results also aligning with the effectiveness measurements used. Novelty/Originality of this article: The efficiency analysis shows that the management of village funds in Padaloang Village experienced a decline during the 2020—2022 period. The average efficiency level of Padaloang Village's financial management during this period was 97,80%, indicating less efficiency because the value is less than 100%, but the interview results show alignment with the efficiency measurements used. These results indicate that the village government still uses its budget less efficiently but effectively. This shows that the objectives can be achieved but with relatively high resources
Management of natural disasters in the environment PT. Mutiara Masyhur Sejahtera with the formation of an emergency response team
Get PDFBackground: Sidoarjo Regency, East Java, is often hit by tornadoes that cause material losses and injuries, especially at PT. Mutiara Masyhur Sejahtera located in Sidoarjo. This phenomenon encourages the need to improve disaster preparedness and response. Method: This study uses a qualitative descriptive approach with primary data collection through direct observation and in-depth interviews with the company's Project Manager. Secondary data covering organizational structure and number of employees are also used. Data is analyzed through a reduction process to ensure relevant and accurate information. Findings: Although PT. Mutiara Masyhur Sejahtera already has fire protection equipment, such as Light Fire Extinguishers, but there is no system or policy that regulates emergency response management for fires or other disasters. Forming an Emergency Response Team and creating Procedures and Work Instructions (IKA) regarding Emergency Response are needed as a reference when an emergency occurs. Conclusion: To improve disaster preparedness, companies must equip themselves with an occupational safety and health management system that regulates all compliance related to K3 aspects. This aims to prevent work accidents and occupational diseases, reduce the negative impact of disasters and improve overall work safety. Novelty/Originality of this study: This study presents a new approach to improving disaster preparedness in the private sector, especially for companies operating in disaster-prone areas such as Sidoarjo. This study proposes the integration of an occupational safety and health management system (OHSMS) with a particular focus on disaster emergency response management, which can be a model for other companies in improving disaster resilience
Analisis structural equation modeling (SEM) pengaruh kepercayaan, persepsi kemudahan penggunaan, persepsi manfaat, persepsi resiko dan keinginan membeli online pada anggota forum jual beli kaskus.us.: (studi kasus: FJB kaskus.us)
Get PDFThis research uses structural equation models (SEM) as a theoretical basis for assessing Kaskus.us members' perceptions of ease of use and perceived benefits, which are strengthened by external factors, namely trust. The research population is all Kaskus.us members who have posted any information on the Kaskus.us Buying and Selling Forum. The researchers used purposive sampling and convenience sampling methods in this study. We also utilized structural equation modeling (SEM) analysis. The research found that as many as 200 people surveyed stated that trust had a significant influence on their intention to buy goods online on the Kaskus.us Buying and Selling Forum. In addition, research findings show that ease of use and benefits also have a significant influence on the intention to purchase goods online. The main objective of this research is to analyse the influence of perceived ease of use, perceived usefulness, and trust of Kaskus.us members on their intention to make online purchases. This research involved 200 respondents who were active members of the Kaskus.us Buying and Selling Forum and used structural equation modelling (SEM) nalysis. The results show that platform trust, ease of use, and perceived usefulness significantly influence respondents' desire to make online purchases through the platform
Budget performance evaluation before and during the COVID-19 pandemic
Get PDFThe 2020 crisis was caused by a disease outbreak that had an impact on global health and the economy, including Indonesia. As a quick response the government has refocused and reallocated on spending in handling and overcoming the impact of COVID-19, so that Ministries/Institutions must readjust their programs and budgets which affect the organization's performance targets has been established. Previous research where government agencies experienced a decline in performance during the pandemic. However, based on the Performance Report published by LIPI, shows an increase in average performance achievements. This research aims to examine the results of the evaluation analysis of budget performance variables, namely output achievement, budget realization, efficiency and consistency of fund withdrawals for planning for the 2019 and 2020 period with an exploratory approach use case study method. Data was obtained through documentation studies and in-depth interviews through open questions with the program and budget team, financial and budget at the DIPA unit level, and others. LIPI's performance can be achieved due to the policy of shifting the focus of research activities related to handling the coronavirus, changes in research patterns carried out by researchers, changes in business patterns and processes, and changes in the budget management scheme