Abstract:This research investigates how financial literacy affects the financial behaviors of students on Lombok Island. Utilizing a quantitative methodology, the study surveyed 110 students to gather relevant data. The findings…
reveal that a higher level of financial literacy has a substantial positive impact on students' financial habits and decision-making processes. Conversely, the role of financial technology (fintech) was found to be substantial in influencing or moderating these behaviors within the studied population. The conclusion emphasizes the importance of enhancing financial literacy programs to foster more responsible and informed financial practices among students. Developing such initiatives can contribute to better financial stability and decision-making skills in the future
Abstract:This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing…
a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Abstract:The persistent gap between theoretical instruction and real-world practice remains a critical challenge in business education, particularly in contexts involving Micro, Small, and Medium Enterprises (MSMEs). Experiential…
learning has been promoted as a pedagogical response to this challenge; however, many initiatives lack structured frameworks that integrate student learning with meaningful community engagement. This study examines the implementation of the BRIDGE model (Build, Reach, Discover, Grow, and Elevate) as a structured business mentoring approach grounded in experiential learning principles. Using a qualitative participatory action research design, the study involved 15 undergraduate business students and five MSMEs in Semarang City, Indonesia. Data were collected through participant observation, in-depth interviews, focus group discussions, reflective journals, and program documentation, and analyzed using thematic analysis. The findings indicate that the BRIDGE model facilitates deep experiential learning by enabling students to connect theoretical concepts with contextual business realities, while simultaneously generating instrumental and symbolic benefits for MSME partners. Despite limitations related to program duration, the model demonstrates strong potential as a feasible and transferable framework for experiential business education in emerging economy contexts.
Abstract:This research investigates the policy landscape surrounding social entrepreneurship in Indonesia, encompassing legal and regulatory frameworks, government initiatives, and institutional support for social enterprises. The…
e study is crucial as it addresses an understudied area, aiming to inform policymakers, foster collaboration, stimulate economic development, and promote sustainable growth. The methodology involved qualitative interviews with eight social entrepreneurs across Indonesia. Collected data was analyzed using content analysis techniques, facilitated by the MAXQDA platform. Findings indicate that despite social entrepreneurship being an emerging field in Indonesia, there is a notable lack of effective policies and regulations. Six of eight respondents perceived inadequate current regulatory support, and half cited financial challenges as a significant issue. Conversely, seven respondents acknowledged existing government assistance, suggesting a willingness to support the sector. Based on these results, key recommendations for the government to foster a supportive ecosystem include developing non-overlapping policies, implementing substantive policy changes, promoting useful policies, simplifying bureaucracy, and engaging in direct dialogue with social entrepreneurs. The research concludes that addressing these areas can empower social entrepreneurs to create lasting social impact. This study uniquely fills a gap by directly engaging social entrepreneurs, though future research should include government representatives for broader perspectives.
Abstract:This study investigates the influence of artificial intelligence (AI) integration on strategic financial management in large corporations. Focusing on a sample of 20 Fortune 500 companies from diverse industries, the research…
earch employs a quantitative, descriptive-analytical approach utilizing secondary data from financial reports and AI system logs. The findings reveal that AI adoption significantly enhances forecasting accuracy, risk identification, and operational efficiency, while also enabling financial managers to redirect resources toward creative and strategic initiatives. However, the study also identifies challenges related to data quality, ethical considerations, and skill gaps in AI utilization. The results highlight the importance of a balanced approach that combines AI-driven insights with managerial intuition to maximize value creation in the digital age.
Abstract:This study examines the influence of knowledge management on employee competencies at PT. Semen Indonesia Unit Tonasa. Knowledge management, encompassing knowledge creation, storage, sharing, and application, plays a crucial…
cial role in enhancing employee knowledge, skills, and attitudes. Employing a quantitative approach, data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM). The findings reveal a significant positive relationship between knowledge management and employee competencies, with a path coefficient of 0.512 and a t-statistic of 7.245. Among the dimensions, knowledge sharing emerged as the strongest contributor to competency development, fostering collaboration and collective learning. Employees reported significant improvements in technical expertise, problem-solving skills, and adaptability. However, challenges such as resistance to change, uneven participation, and resource constraints were identified as barriers to the full implementation of knowledge management initiatives. This study underscores the importance of structured knowledge management practices in developing a skilled and adaptable workforce. Practical recommendations include fostering a knowledge-sharing culture, addressing resistance to change, promoting inclusive participation, and investing in knowledge management systems. These insights are expected to contribute to the academic literature and provide actionable strategies for organizational development
Abstract:This study examines the influence of organizational learning on employee competencies at PT. Semen Indonesia Unit Tonasa. In the context of intense market competition and rapid technological change, fostering continuous…
learning has become critical for organizations to enhance workforce adaptability and innovation. Organizational learning dimensions—such as personal mastery, shared vision, team learning, mental models, and systems thinking—were analyzed for their contribution to employee competencies, including knowledge, skills, and attitudes. A quantitative approach using Structural Equation Modeling (SEM) revealed a significant positive relationship between organizational learning and competencies, with a path coefficient of 0.465 and a t-statistic of 6.434. The findings underscore the role of organizational learning in improving employee collaboration, problem-solving, and strategic thinking. However, challenges like resistance to change, unequal participation, and resource limitations were identified as barriers. Addressing these issues through leadership commitment, inclusive participation, and resource optimization can amplify the impact of learning initiatives.
Abstract:The Indonesian coffee industry continues to grow rapidly, increasing competition among businesses. Bahagia Kopi faces challenges in slowing sales growth and stagnant asset expansion, requiring a strategic approach to sustain…
tain long-term growth. This study evaluates Improvement and Scaling as the most suitable growth strategies, using a mixed-method approach that integrates semi-structured interviews and quantitative analysis through the Analytic Hierarchy Process (AHP) and financial assessment. In the short term, operational efficiency and service quality improvements are the main priorities, requiring investment in training and performance-based incentives. In the long term, branch expansion in Bandung is identified as the key growth initiative, with funding as the primary challenge since Bahagia Kopi still depends on internal capital. Financial analysis of 2023 reports shows increased profitability, but a 32% funding shortfall remains for expansion. To address this, Mixed Financing is the most balanced approach, maintaining a healthy solvency ratio while minimizing financial risk. With a cautious yet strategic approach, Bahagia Kopi can achieve sustainable expansion without overleveraging debt, ensuring long-term stability and maintaining business growth
Abstract:The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a…
significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a comprehensive strategy that combines economic incentives, social influence, and educational initiatives. Addressing these diverse factors can lead to a more efficient tax system and encourage voluntary compliance among taxpayers.
Abstract:In order to increase the resilience of the supply chains in the United States, this paper examines the risks and vulnerabilities that exist in them and suggests policy goals. By employing both numerical data and empirical…
l proof, we pinpoint the primary obstacles endangering the steadiness and effectiveness of supply networks. These risks are exacerbated by elements like globalization, technological changes, and natural calamities. We examine different policy initiatives, such as international cooperation, investment plans, and regulations, and provide recommendations to reduce these vulnerabilities and strengthen the resilience of U.S. supply chains .