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Green Management as The Key to Competitive Advantage: A Corporate Strategy Perspective in 2024

Azhari, Azlan, Rahmat, Muh. Rijal Alim, Ridha, Achmad
Abstract: Green management has become a crucial element in modern corporate strategies to achieve competitive advantage while supporting environmental sustainability. This study analyzes the implementation of five key segments of… green management: greening of products, processes, workplaces, communities, and workforce. Case studies of global companies such as Samsung, Patagonia, and IKEA demonstrate that integrating green strategies not only reduces environmental impact but also enhances operational efficiency, innovation, and customer loyalty. The findings affirm that green management is a strategic investment that yields long-term benefits, particularly in attracting sustainability-focused investors. The study concludes by emphasizing the importance of synergy between the private sector, government, and society in achieving inclusive economic growth aligned with the Sustainable Development Goals

Property Rights In The Perspective Of The Qur'an (A Comparison Of Ownership In The Capitalist, Socialist And Islamic Economic Systems)

Sudarmi, Abubakar, Achmad, Irham, Muhammad
Abstract: Islamic views on property ownership depart from the notion that individuals have an innate desire to possess property (fithrah), as Islamic societies depend on other people to function. The riches or money that Allah SWT… has bestowed upon this universe is a gift to humanity and should be used as efficiently as possible to ensure everyone's financial security. One topic covered in economics classes, including socialism, capitalist, and Islamic economics, is ownership rights. Ownership rights are determined by certain characteristics of each economic system. The number of assets (goods and services) that can be owned is limited under a socialist economy, but the method of acquisition (quality) remains unconstrained. This suggests that you can distribute it in whatever way you want. Meanwhile, the capitalist economic system views property ownership as unlimited, both in terms of quantity and quality; that is, any kind of property ownership is acceptable as long as it does not restrict the freedom of others. Islam acknowledges, but does not fully give, the right of humans to own the materials they use for production and consumption, in contrast to socialism and capitalist economic systems.

Integration of Philosophical Values in Human Relations Management: Systematic Literature Review

Esvanti, Mirza, Nafisah, A’isy Fikli, Winarno, Agung
Abstract: Human relations management is an important aspect of an organization's success, especially in creating a harmonious, productive, and ethical work environment. This study aims to explore the integration of philosophical values… alues in human relations management through the Systematic Literature Review (SLR) approach. The Systematic Literature Review (SLR) method was used in this study to analyze and synthesize various previous studies related to human relations management. The SLR process involves identifying, screening, and evaluating studies from a variety of sources, including international indexed journals, to gain an in-depth understanding of key trends and issues in the implementation of humanitarian relations management. Of the 150 articles found, 52 articles met the inclusion criteria for further analysis. By analyzing the literature from various academic databases, this study identifies key concepts in philosophy, such as humanism, deontological ethics, utilitarianism, and existentialism, that are relevant to support the management of interpersonal relationships in organizations. The results of the study show that the application of philosophical values can improve the quality of relationships between individuals through more ethical decision-making, value-oriented leadership, and strengthening mutual respect in work interactions. In addition, this study reveals a significant gap in the literature related to the practical implementation of philosophy in the context of modern management, especially in certain sectors. These findings make a theoretical contribution in expanding the understanding of the role of philosophy in human relations management as well as offering recommendations for further research and practical applications in organizational environments.

Behavioral Aspects Approaches in Encouraging Green Accounting Practices for MSMEs In West Sulawesi: Spirituality and Kalindaqdaq Perspective

Galib, Abdul, Wulandari, Futri Ayu, Ariyandani, Nur
Abstract: The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context… of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future

The Influence of Celebrity Effect, Perceived Usefulness, Trust on Attitude Toward Influencers and Its Implications on Impulse Buying

Qastholany, Haniyah, Alfanur, Farah
Abstract: In the growing world of e-commerce, product promotion and marketing via digital platforms is becoming increasingly important. One strategy that has become a trend in an effort to increase product sales is collaborating with… ith influencers in live sessions on the Shopee platform. This research focuses on analyzing consumer decision strategies to make impulse purchases of products in collaboration with influencers on Shopee Live. SEM-PLS method is used to identify and understand the factors that influence consumer impulse purchasing decisions in the context of products collaborating with influencers. By collecting data through questionnaires from 100 active respondents on the Shopee Live Indonesia platform, this research aims to provide in-depth insight into how influencers influence impulse buying decisions and how live streaming interactions can influence consumer behavior. The findings from this research are expected to provide guidance for e-commerce and marketing industry players to improve promotional strategies and maximize sales potential through live-streaming platforms.

The Effect of Implementing Project Based Learning on the Problem Solving Ability of Class X Students in Economics Learning at MAN

Rismayanti, Tawe, Amiruddin, Sahabuddin, Romansyah, Supatminingsih, Tuti, Najamuddin, Haryoko, Sapto
Abstract: This study aims to, 1) analyze the differences in problem-solving skills between students who are given treatment in the form of applying the Project Based Learning model with students who are given a conventional model… in Economic Learning at MAN Jeneponto, 2) to analyze the effect of applying Project Based Learning on the problem-solving skills of class X students in economic learning at MAN Jeneponto. The research method used is quasi-experiment with Nonequivalent (Pretest and Posttest) Control Group Design. Data collection methods are through tests (pretest and posttest), questionnaires, and documentation. The number of samples in this study were 76 students, where in the experimental class there were 38 students and in the control class 38 students. The data analysis used is the N-Gain of the experimental class and control class, as well as the experimental class Hypothesis test. The results of this study indicate that the N-Gain of the experimental class is in the high and effective category, while the control class is in the low and less effective category. This means that the application of Project Based Learning is effective on the problem solving skills of class solving ability of class X students in economic learning at MAN Jeneponto

The Role of Soft Skills Training on Employability with Self-Efficacy as an Intervening Variable

Sahabuddin, Romansyah
Abstract: This study aims to analyze the effect of soft skills training on employability of students of the Management Study Program, Faculty of Economics and Business, Makassar State University, with self-efficacy as an intervening… ng variable. Employability is the ability of graduates to enter the world of work, which is not only determined by technical knowledge, but also soft skills such as communication, teamwork, and leadership. This study used the SEM-PLS approach to analyze data obtained from 116 student respondents. The results showed that soft skills training has a positive and significant effect on employability. In addition, self-efficacy also acts as a significant intervening variable, although the direct effect of self-efficacy on employability is lower than the effect of soft skills training. The final conclusion of this study shows that an effective soft skills training program can increase student employability, both directly and through increased self- efficacy.

Modeling and Forecasting Inflation in Ethiopia Using Multivariate Time Series Analysis

Ali, Sedik
Abstract: Inflation is a fundamental measure of macroeconomic stability that negatively impacts the nation's economy and affects many other macroeconomic variables. Thus, in this study, the major objective was based on modeling and… d forecasting inflation in Ethiopia and its components using a VAR model. The analysis was based on annual data from 1992 to 2021, encompassing 30 years. The results indicated that all five series were non-stationary at the level but stationary after their first differencing at a 5% level of significance. Johansen's cointegration tests were conducted. The results indicated the presence of at least one co-integration relationship between the variables. The Vector Error Correction Model (VECM) was fitted to model short run and long run relationships among inflation and other macro-econometric series such as GDP growth, government expenditure, money supply, and imports, and the result indicated that the coefficient of error correction term is negative (-0.279), which indicated that the fitted VECM model continues to move toward long run equilibrium and converges. Granger causality tests were employed to explore potential causal relationships. Impulse response analysis and variance decomposition were used to determine the short-run interactions among the variables. Finally, using the fitted model, out-of-sample forecasts were produced, yielding forecasted plots and values for the endogenous variables. According to the forecasted inflation rates for the next five years, prices are projected to decrease by approximately 18.0% in 2022, 6.8% in 2023, and then increase by approximately 8.3% in 2024. Subsequently, prices are expected to decrease by approximately 2% in 2025 and 5% in 2026 over the specified time periods.

The Effect of Profitability and Capital Structure on Company Value

Siahaan, Trioksa, Fu Putra, Arveren
Abstract: This study examines the effect of profitability and capital structure on firm value. Profitability, measured by Return on Assets (ROA) and Return on Equity (ROE), reflects the company's ability to generate profits from its… ts operations. Capital structure, represented by the Debt to Equity Ratio (DER) and Debt to Asset Ratio (DAR), indicates the proportion of debt and equity used to finance the company. The research sample consists of companies listed on the Indonesia Stock Exchange (IDX), selected through purposive sampling based on specific criteria. Data analysis was conducted using multiple linear regression models. The results show that profitability and capital structure both have a positive and significant effect on firm value. Profitability contributes to increasing firm value by attracting investors and enhancing market confidence. Meanwhile, an optimal capital structure, particularly the prudent use of debt, can also increase firm value by lowering the cost of capital. The study suggests that management should focus on improving profitability and maintaining an optimal capital structure to maximize firm value

The Influence of Good Corporate Governance on Tax Aggressiveness in Mining Companies in Indonesia

Siahaan, Trioksa, Unjaini , Feri Asandi
Abstract: This study aims to analyze the impact of Good Corporate Governance (GCG) on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this research, with secondary… ondary data obtained from financial statements and annual reports of companies over a certain period. The results show that GCG, particularly independent board commissioners and the frequency of board meetings, has a negative and significant impact on tax aggressiveness. However, the influence of the audit committee and the nomination and remuneration committee on tax aggressiveness is not significant. These findings underscore the importance of stronger GCG implementation to reduce risks associated with corporate tax policies. This study provides important implications for companies and regulators in enhancing effective corporate governance to reduce tax aggressiveness in the mining sector.