Abstract:This study aims to empirically analyze the influence of budget participation on the accuracy of profit planning in Micro, Small, and Medium Enterprises (MSMEs) that produce special Ambon souvenirs. The accuracy of profit…
planning is an important indicator of the success of MSME financial management, considering their limited resources and high levels of environmental uncertainty. This study adopts a quantitative approach using a survey method. Primary data was collected through a questionnaire distributed to 30 owners or managers of MSMEs for special Ambon souvenirs, which were selected using purposive sampling. Data analysis was carried out using descriptive statistics and simple linear regression analysis. The results of the study show that budget participation has a positive and significant effect on the accuracy of profit planning. These findings show that the higher the level of involvement of MSME actors in the budgeting process, the more accurate the profit planning will be. This research theoretically contributes to the development of managerial accounting in the context of MSMEs and provides practitioner implications for business practitioners and local governments in improving the quality of MSME financial management.
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This study aims to analyze the influence of business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:Amidst a digitized business landscape, Digital Leadership (DL) has emerged as a crucial predictor of Team Performance. However, a fundamental question arises: which dimensions of digital leadership truly drive performance…
e technical skills (tech-savviness), strategic vision, or relational skills? This study uses a Systematic Literature Review (SLR) of 51 articles to deconstruct digital leadership into four main dimensions: (1) Technological, (2) Visionary-Strategic, (3) Relational-Emotional, and (4) Structural-Managerial. The findings reveal an unexpected pattern: the technological dimension only acts as a hygiene factor, while the structural-managerial and visionary-strategic dimensions show the most consistent impact on team performance. Furthermore, the effectiveness of the relational dimension is highly context-dependent, strong in small Agile teams but NOT significant in large bureaucratic organizations. These findings suggest a reframing of the conventional assumption that “digital leaders” must start with technical expertise, and instead suggest that organizations should train digital talent in soft skills and strategic vision, or train existing visionary leaders in basic digital literacy.
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:Economics education plays a crucial role in developing entrepreneurs who understand economic concepts, possess managerial skills, financial literacy, and sustainable business innovation. Within the context of the Sustainable…
able Development Goals (SDGs), economics education contributes to job creation, inclusive economic growth, and socially and environmentally responsible businesses. Beyond simply transferring knowledge, this education shapes the character of creative, ethical, and sustainability-oriented entrepreneurs. Through a holistic approach, the values of business ethics, social responsibility, and environmentally friendly technology can be integrated into entrepreneurial practices. A literature review of research over the past five years shows that structured economics education can enhance individuals' capacity to build profitable businesses that positively impact society and the environment. Synergy between educational institutions, the government, and the private sector is needed to create an innovative and highly competitive entrepreneurial ecosystem.
Abstract:This study aims to analyze the correlation between Leadership Responsibility, Reward Giving, and Promotion on Employee Dedication within the Ministry of Religious Affairs of the Riau Islands Province. This research employs…
ys a quantitative approach with a correlational method to determine the extent to which these three variables influence employee dedication both individually and simultaneously. The research sample was selected using cluster sampling, representing the central region (Karimun Regency), eastern region (Tanjungpinang City), and western region (Natuna Regency), totaling 72 respondents, of which 52 were used as the main sample and 20 as a trial sample. The findings indicate that leadership responsibility positively affects employee dedication, emphasizing the importance of leaders who provide clear guidance, foster effective communication, and create a work environment that supports motivation and performance. Reward giving is shown to enhance Employee Dedication by motivating them to achieve work targets and strengthening organizational loyalty. Meanwhile, promotion serves as a career incentive that encourages commitment and responsibility in task execution. Simultaneous analysis shows that these three variables collectively contribute significantly to improving employee dedication. These findings underscore that a combination of responsible leadership, an effective reward system, and transparent promotion policies can strengthen loyalty, commitment, and work ethic among employees in the Ministry of Religious Affairs. This study provides important implications for human resource management development in the public sector, particularly in strategies aimed at enhancing employee performance and dedication through appropriate managerial policies.
Abstract:This study aims to analyze the relationship between teachers’ professional competence, madrasah culture, and work commitment toward teacher job satisfaction in State Madrasah Tsanawiyah (MTsN) across the Riau Islands Province.…
rovince. The research population consists of teachers from 13 madrasahs, with the sample selected through cluster sampling representing three regional zones: east, central, and west. A total of 90 teachers were sampled, comprising 30 teachers for instrument try-out and 60 teachers as the primary research participants. Using a quantitative method with a correlational approach, this study examines the individual and simultaneous contributions of each variable.The findings indicate that teachers’ professional competence which includes mastery of subject matter, pedagogical skills, and managerial abilities enhances job satisfaction by strengthening confidence and task effectiveness. A strong and consistent madrasah culture characterized by discipline, collaboration, religiosity, and a harmonious work climate also contributes significantly to teacher job satisfaction by fostering a supportive institutional environment. Teacher work commitment likewise plays an important role, as highly dedicated and loyal teachers tend to experience greater job satisfaction. Collectively, the three variables demonstrate a significant combined relationship, reinforcing the notion that job satisfaction results from the interaction of professional, cultural, and psychological dimensions within educational institutions. These findings highlight the need for strengthening teacher competence, institutional culture, and work commitment to develop motivated and high-performing educators
Abstract:This study examines structural and spatial gaps in Indonesia’s railway network through a comparative analysis with Japan, India, the Philippines, and Uzbekistan, aiming to formulate adaptive, efficient, and sustainable railway…
railway modernization strategies. Using a qualitative descriptive-comparative approach grounded in pragmatism, the research emphasizes the policy relevance of global best practices adapted to Indonesia’s context. Lessons from Japan and India highlight network integration, business diversification, and logistics efficiency, while the Philippines and Uzbekistan demonstrate the importance of adaptive governance, technological innovation, and institutional reform in strengthening interregional connectivity. In Indonesia, modernization should integrate the roles of PT Kereta Api Indonesia (KAI), the Directorate General of Railways, and local governments to enhance connectivity, improve logistics efficiency, and promote equitable regional development. These findings provide a conceptual and managerial reference for designing inclusive, adaptive, and equitable national public transport policies.
Abstract:Democracy in Indonesia faces problems such as the disruption of freedom of expression in criticizing the government, physical violence committed by a junior high school principal against a teacher in Jombang Regency, East…
t Java. Principals who are far from democratic values such as deliberation or expressing opinions, Public Junior High Schools in Merauke are less able to control subordinates. This study aims to analyze the implementation of quality-based democratic leadership by Public Junior High School principals in Merauke Regency and identify supporting and inhibiting factors. The method used in this study is a qualitative descriptive approach with primary data sources in the form of in-depth interviews, direct observation, and documentation in five Public Junior High Schools in Merauke, as well as secondary data in the form of archives and educational regulations. The results show that a quality-based democratic leadership style can create a collaborative work climate that improves teacher performance and the quality of educational services, if balanced with effective coordination, continuous motivation, and transparency in decision-making. However, obstacles were also found in the form of a lack of firmness of leaders in enforcing discipline, weak consistency in providing examples, and the influence of local culture that gives rise to personal sentiments. Supporting factors include active teacher involvement in school program planning, support from local government policies, and school accreditation that encourages quality improvement. The conclusion of this study is that democratic leadership of quality-oriented school principals is effectively implemented if accompanied by increased managerial competence, strengthening the role of the school principal as a motivator, and a commitment to transparency and professionalism.