Abstract:In the Industry 4.0 era, achieving sustainable business success requires organizations to harness unique, rare, and inimitable resources. These resources demand a long learning curve within the organization and are critical…
cal for sustaining competitive advantage. This study explores the Era 4.0 Organizational Sustainability Model, a hybrid framework that demonstrates the interrelation of key organizational elements, including core competencies, business outcomes, and strategic objectives essential for long-term operational sustainability. In a landscape of intense competition, survival and growth are imperative goals for organizations. Central to this endeavor is the management of human resources, particularly the Millennial workforce, known for its unique challenges in turning weaknesses into opportunities for development. This research highlights the critical role of tailored talent management strategies in addressing generational characteristics, fostering employee growth, and aligning workforce capabilities with organizational needs. By employing an innovative and holistic HR strategy, organizations can enhance their ability to compete sustainably while driving long-term profitability and resilience in the face of rapid technological and market changes.
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
Abstract:This study aims to analyze how entrepreneurship education and training affect entrepreneurial motives in vocational school students in Mojokerto City. Using a qualitative approach with a case study method, this study explores…
lores students' experiences, perceptions, and views regarding the learning process and entrepreneurship training they receive. Data were obtained through in-depth interviews, participatory observations, and document analysis from several vocational schools that were the subject of the research. The results of the study show that entrepreneurship education has a significant influence on students' mindset and attitude towards entrepreneurship, especially in building confidence and courage to start a business. Meanwhile, entrepreneurship training provides students with hands-on experience in developing practical skills relevant to the business world. Supporting factors such as teacher involvement, training facilities, and school support play an important role in maximizing the impact of education and training. This study concludes that integrated entrepreneurship education and training can encourage students to have a stronger entrepreneurial motive. As a recommendation, it is necessary to develop a more applicable and local potential-based entrepreneurship learning model to increase its relevance and effectiveness.
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.
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
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
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.
Abstract:The culinary industry in Indonesia has witnessed a surge in the growth of Micro, Small, and Medium Enterprises in recent years. These enterprises, known as culinary MSMEs, have played a pivotal role in the country's economic…
omic development. To remain competitive in the dynamic market, these MSMEs need to embrace innovative and creative strategies that can drive their growth and sustainability. This paper aims to provide a comprehensive understanding of the innovation and creativity strategies employed by Indonesian culinary MSMEs and identify the key factors that contribute to their success. The study found that culinary MSMEs in Indonesia can adopt a range of innovative and creative strategies to enhance their competitiveness. These may entail developing novel and distinctive menu offerings, implementing efficient production processes, leveraging digital technologies for marketing and customer engagement, and fostering an organizational culture that promotes innovation. By adopting a customer-centric approach and remaining responsive to evolving market trends, these enterprises can distinguish themselves from competitors and maintain a leading position in the industry. A systematic review of the existing literature also reveals that culinary MSMEs in Indonesia face various challenges, including financial constraints, lack of human resources, and limited access to information and technology. To address these challenges, collaboration with external parties, such as the government, research institutions, and universities, can be a crucial step in enhancing the innovation capabilities of these enterprises.
Abstract:This research aims to find out how student learning outcomes differ in the Accounting Laboratory course based on previous educational background. The population in this sample is all 91 students who filled out the Googleform…
form provided. The sample size was obtained using the Yamane formula for the two independent variables, namely SMK with 40 students and SMA with 20 students. The type of research in this research is quantitative comparative using the independent sample t-test analysis technique, with the test carried out being a difference test of one group of samples (pairs). The results of this research are that there is no statistically significant difference between the learning outcomes of students with vocational/MAK backgrounds and the learning outcomes of students with high school/MA backgrounds. Keywords: Learning Outcomes, Educational Background
Abstract:Many students decide to choose concentration because of pressure from other parties, such as parents, siblings, or the surrounding environment. Therefore, the purpose of this study is to explore and understand in depth the…
he dynamics of decision-making in financial management concentration. The research was conducted with a phenomenological approach that reveals deep aspects that have not been revealed in the scientific literature so that it becomes a novelty about the dynamics of student decision-making in choosing a concentration. This research uses qualitative methodology with an interpretive paradigm and transcendental phenomenology approach. The key informants of this study were 8th students of financial management concentration. Data collection is done through participant observation, in-depth interviews, and documentation. The dynamics of decision-making regarding the choice of financial management concentration are caused by academic preferences, the impact of social interaction, and job opportunities. There are factors of friends or close people who give academic preferences, group factors that concern the impact of social interaction on the decision-making process, and personal factors related to future employment opportunities
Keywords: Decision-making; Academic preferences; Impact of Social Interaction; job opportunities, Management Concentration