IJEBD (International Journal Of Entrepreneurship And Business Development)
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Comparative Study of Green Accounting Implementation based on University Social Responsibility (USR) and Good University Governance (GUG) Policy
Get PDFPurpose: This study aims to examine a comparative study of the implementation of green accounting based on USR as the application of GUG in universities in Indonesia.
Design/methodology/approach: The research method uses a literature review of journal articles with relevant topics. The results of the study prove that environmental awareness and environmental involvement have been implemented very well by State Universities and Private universities in Indonesia, while environmental reporting and environmental audit have not been carried out optimally.
Findings: USR-based green accounting has 4 dimensions, namely environmental awareness, environmental involvement, environmental reporting, and environmental auditing. However, the implementation of USR-based green accounting has not been implemented properly, especially in the environmental reporting and auditing dimensions, while awareness and involvement in environmental activities have been implemented very well.
Research limitations/implications: For this reason, the implementation of GUG has not been implemented properly. The regulations governing USR have not yet been established and the environmental audit function has not received maximum attention. The environmental audit function is not included in the SPI's duties, because the SPI's task functions only focus on the management and implementation of controlling financial resources, human resources, and also facilities and infrastructure resources.
Paper type: is categorized as a research paper
The Influence of Family Business and Social Capital on Entrepreneurial Intentions among Female University Students in the Philippines
Get PDFPurpose: Female entrepreneurs play a significant role in the socio-economic development process, particularly through job creation, innovation, leadership, and poverty alleviation in the Philippines yet the forces that drive their entrepreneurial intentions have received the least attention in recent studies. The present study unveils how social capital and family business influence the development of entrepreneurial intention among females using the case of undergraduate university students in the Philippines.
Design/methodology/approach: Cross-sectional data were obtained from the total sample of 227 female undergraduates who participated in the study and a multivariate regression technique was employed for the data analysis.
Findings: The findings unveil the significant role of bonding and linking social capital in the development of entrepreneurial intentions among female undergraduate students in the Philippines. The findings further suggest that female students whose families own businesses are more likely to form entrepreneurial intentions and behavior compared to their counterparts.
Research limitations/implications: The findings from the study provide a new direction for entrepreneurship education and contribute to the theory and practice of female entrepreneurship.
Originality/value: This paper is original
Paper type: a Research Pape
The Role of the Consistency Principle in Recognition of Income Method on the Income Statement at PT. Indo Zinc Diecasting in Gresik
Get PDFPurpose: to determine the role of the principle of consistency in the method of revenue recognition on the income statement.
Design/methodology/approach: This research approach uses a descriptive method, which describes the actual situation that occurs in the company for analysis using the applicable theory. While in this study the method used by the author is to use a qualitative method
Findings: This result affects the net profit obtained by the company because of the unrecorded income and expenses. From the evidence above, it can be seen that with the method of recognizing revenues and expenses at the time of sale and adjustments to revenues and expenses that have not been recognized, they can be presented fairly in the financial statements.
Practical implications: intensify the recognition of revenues and expenses at the time of sale and adjustments for unrecognized revenues and expenses
Originality/values: This paper is original
Paper types: research sens
The effect of Promotion, Driver Service Quality, Price Discounts and Postage Discounts on Purchasing Decisions of SME’s Gempolklutuk Village
Get PDFPurpose: This study aims to determine the effect of promotions, service quality drivers, price discounts and shipping costs discounts on purchasing decisions using the service SME’s Gempolklutuk Village to students in Surabaya.
Design/methodology/approach: This study used quantitative research, testing the hypothesis. The number of samples in this study were 100 respondents, namely consumers who had purchased using the services of UKM Gempolklutuk Village. The data source used is primary data obtained from questionnaires. This study uses multiple linear regression analysis.
Findings: The results of the study stated that Promotion, Driver Service Quality, Price Discounts and Shipping Cost Discounts had a significant influence simultaneously on Purchase Decisions. Promotional variables, Driver Service Quality, Price Discounts and Shipping Cost Discounts have a partially significant effect on Purchase Decisions. The results of the coefficient of determination test concluded that the value of Adjusted R Square Promotion, Driver Service Quality, Price Discounts and Shipping Cost Discounts amounted to 57.3% of the Purchase Decision variable and the remaining 42.7% was influenced by other variables not examined in this study.
Research limitations/implications: The limitations of this research problem are the influence of promotions, driver service quality, price discounts and shipping fee discounts on purchasing decisions by using online delivery services from the MSME platform in Gempolklutuk Village.
Paper type: Research pape
A Traffic Management System for Minimization of Intersection Traffic Congestion: Case Bengkong Junction, Batam
Get PDFPurpose: An increase in the number of vehicles that are not matched by the growth of road area is one of the causes of road Traffic congestion in Batam City. Traffic congestion occurs, especially in business and densely populated residential areas. The government has carried out various engineering and traffic management to keep the road service level under control. This study aims to analyze traffic management's efficiency in reducing Traffic congestion on roads in Batam City.
Design/methodology/approach: This study uses a case study at the Bengkong red light intersection, Batam City. The analysis was carried out using The Indonesian Highway Capacity Manual-1997.
Findings: Traffic management and engineering must be implemented gradually to get a suitable implementation model. Actual conditions in the field become essential in determining the right choice of traffic management and engineering.
Research limitations/implications: Traffic management and engineering analyzes were conducted locally at the case study site.
Practical implications: The analysis of traffic management reduces traffic congestion's impact.
Originality/value: Original paper
Paper type: A case stud
The Impact of Brand Social Values and Brand Cognitive Values to Brand Recommended Intention with Brand Characteristric as Mediating Variable
Get PDFPurpose: This study examines the kind of community value companies should provide when strengthening the relationship between customers and brands through the establishment of an online brand community, and how this kind of community value promotes customers’ sense of community engagement and willingness to spread brand reputation. The paper also discusses how an enterprise’s brand symbolism affects the relationship between community value and customers’ engagement in online brand community. This study explored the important role of brand symbolism in the establishment of an online brand community.
Design/methodology/approach: This study uses data collection from questionnaire surveys to design a quantitative research method. An online questionnaire survey of mobile phone users in East Java was conducted to collect data on social value, cognitive value, brand symbolism, customer community engagement, and brand recommendation. The brands of mobile phone include Apple, Huawei, Samsung, OPPO, VIVO, and MI Randomly selected 240 subjects from their sample database and then sent the questionnaire link to research participants’ mobile phones. For the model analysis and hypotheses test-ing, the researcher used statistical software IBM SPSS Statistics and AMOS 21.
Findings: First, online brand community value (both cognitive and social value) has a pos-itive impact on customer community engagement. Second, customer communi-ty engagement has a positive impact on customers’ brand recommend intention. Third, the customer community engagement is a mediator between the online brand community value and the customer brand recommend intention. Most importantly, fourth, the symbolic value of the brand controls the relationship between community value and customer community engagement. For brands with high symbolic value, the community value should emphasize cognitive val-ue rather than social value. For brands with a low symbolic value, the communi-ty provides cognitive or social value, which is not affected by the symbolism of the brand.
Research limitations/implications: Among the 240 research participants, the researcher ex-cluded participants who lacked online brand community experience or had in-valid data to qualify for data collection. After the researcher excluded participants who did not qualify for data collection, only 203 qualified questionnaire surveys advanced to the data collection and analysis phase, which was the ques-tionnaire recovery rate of 84.58%.
Originality/value: This paper is original
Paper type: Research pape
Systematic Mapping Study: Corporate Entrepreneur in Family Firm
Get PDFPurpose: In the growth of family companies, corporate entrepreneurship is very important for the sustainability of family companies that are managed across generations. Sustainability of family companies is more successful in implementing corporate entrepreneurship than other companies. Therefore, researchers study the influence of families on corporate entrepreneurship. This study examines why some families are better at encouraging corporate entrepreneurship in their companies than others.
Design/methodology/approach: The method used in this study uses a qualitative method using a study library. A search was conducted on the Scopus database of 33 articles in publications 2005-2021 published in scientific journals included in the inclusion criteria.
Findings: The results of this Systematic Mapping study can provide an overview of opportunities to explore new topics on mapping corporate entrepreneurship in family businesses. The most discussed topics are HR, strategy and organizational culture in the general industry and manufacturing sectors.
Research limitations/implications: This research is limited to using only one Scopus database.
Practical implications: The implications of the research from a practical point of view are how this research data can be better managed in the future by researchers and professionals engaged in entrepreneurship and family businesses.
Originality/value: This paper provides a clear description of the role of corporate entrepreneurship in family businesses. This brings together and maps for the first time in an integrated manner several topics related to corporate entrepreneurship in family businesses. This leads to the conclusion that topics related to corporate entrepreneurship in successful family businesses refer to the relationship between human resource management and organizational culture
Paper type: Literature revie
Drainage System Capacity Analysis with Storm Water Management Model (SWMM) at Cemarajaya Housing, Karawang Regency West Java
Get PDFPurpose: This study aims to determine the factors that cause inundation/flooding in Cemarajaya Housing, evaluate existing drainage channels and plan drainage channels for unbuilt blocks and analyze the capacity of the drainage system using the EPA SWMM 5.1 program.
Design/methodology/approach: Based on the simulation results using SWMM, the subcatchment response shows that an average of 22.11 mm per subcatchment is infiltrated and the rest becomes runoff of 310.23 mm.
Findings: The abrasion disaster that hit the north coast of Karawang, especially the village of Cemarajaya, had occurred from around 1990 to 2016 and the most severe occurred in three hamlets, so residents affected by the abrasion had to be relocated to a place far from the shoreline. The Department of Public Housing and Settlement Areas of Karawang Regency built a housing estate to relocate residents affected by the abrasion disaster.
Research limitations/implications: In this housing, 299 units of infiltration wells were built because the calculated channel dimensions were not possible to build due to the limited land area of the road.
Practical implications: The problem that occurs in the housing is that the area where the housing construction is located is in the yellow zone based on the Karawang City/Regency Sanitation Strategic (SSK) data in 2017, which is an area prone to inundation of 25% to 50%.
Originality/value: This paper is originality
Paper type: Research pape
Personal Selling Implementation and AIDA Model; Attention, Interest, Desire, Action
Get PDFPurpose: This study aims to determine consumer responses to the application of personal selling strategies applied by CV. Malcone in Sidoarjo, knowing the causes of consumers to make purchasing decisions, and knowing what actions are taken to keep consumers loyal to CV. Malcone.
Design/methodology/approach: Qualitative methods and purposive sampling data collection techniques were used in this study and research data information was obtained from 8 (eight) informants who were consumers of CV. Malcone in Sidoarjo. Informants were selected according to certain criteria determined by the researcher.
Findings: Research resulting that indicators of attention, interest, desire and action will be equipped the personal selling strategy. The guidelines for product marketing using the AIDA (Attention, Interest, Desire and Action) model which is in the personal selling process are applied by CV. Malcone
Research limitations/implications: The majority of informants who met the criteria chose this product to be used as their outdoor equipment rental business. another limitation is that there is no implementation of personal selling strategies for potential customers who are in areas outside the island of Java.
Practical implications: Several implications that can be applied in the strategy that has been implemented by CV. Malcone.
Originality/value: The paper is original research.
Paper type: Research pape
