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:Implementation of financial accounting systems is a complex process involving various factors, including organizational behavior. Organizational behavior factors play an important role in determining the success or failure…
re of system implementation. This abstract discusses the background of the problem regarding organizational behavior factors in the implementation of financial accounting systems. Problems that often arise related to organizational behavior factors in the implementation of financial accounting systems include resistance to change, lack of management support, lack of skills and knowledge, lack of communication and involvement, and an organizational culture that does not support change. Resistance to change can arise from discomfort with changes in usual work routines or uncertainty about the success of the new system. Inadequate management support can hinder employee participation and motivation in adopting the new system. Lack of skills and knowledge needed to operate the new system can hinder effective acceptance and use. Ineffective communication and lack of employee involvement in the implementation process can lead to ambiguity and resistance. An organizational culture that does not support change and innovation can be a serious obstacle to the implementation of financial accounting systems. In addressing organizational behavior factors, it is important to pay attention to employee attitudes and perceptions, management support, effective communication, training and learning, and an organizational culture that supports change. Involving employees in the planning and decision-making stages, providing adequate training, and creating a culture that is open to change can increase the success of implementing a financial accounting system.
Abstract:This study explores the relationship between economic interests and legal formation through the lens of Max Weber's perspective. The key issue addressed is the extent to which economic factors influence legal structures…
and their reciprocal impact on economic systems. The objective is to analyze how economic rationality shapes lawmaking processes and the implications for modern transactions. The study employs a qualitative method, relying on textual analysis of Weber’s works and related legal theories. The findings reveal that economic interests are fundamental drivers of legal predictability, calculability, and stability, which are essential for fostering business growth and investment confidence. However, the tension between formal legal rationality and substantive justice poses challenges to achieving equity. These insights underscore the necessity of a structured legal framework that aligns with dynamic economic needs while ensuring fairness. The results contribute to a deeper understanding of the interplay between economics and law, offering guidance for policymakers to balance economic progress with social equity.
Abstract:The millennial generation, with its distinct characteristics and preferences, presents both challenges and opportunities for organizations in talent management. This study examines effective strategies to retain millennials…
als in the workplace. Key findings reveal that millennials highly value continuous career development, a balance between work and personal life, and a collaborative and inclusive work environment. The adoption of advanced technology and frequent, constructive feedback are also crucial in engaging and retaining millennial employees. Organizations that adapt their talent management strategies to meet these needs are more likely to retain millennial talent and enhance long-term organizational success.
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:PT Sugar Group Companies requires an information system that affects raw material inventory control. In this research, the Exponential Smoothing method is implemented to estimate the amount of raw materials needed in the…
future. This method is useful for companies to carefully calculate the amount of raw materials needed, this can reduce the budget and increase operational capabilities. The results of the study state that the Exponential Smoothing method can be used effectively in raw material inventory control information systems, both in industries that have high differences in demand for raw materials. Therefore, this system can facilitate PT Sugar Group Companies in optimizing the use of resources and developing service quality.
Abstract:This research aims to analyze the influence of facilities and service quality on member satisfaction at the Golden Stik Kelapa Dua Depok Gym. In the fitness industry, member satisfaction is an important factor that determines…
mines the success and sustainability of a fitness center. This research uses quantitative methods with a survey involving a number of Golden Stik Gym members as respondents. The data collected was analyzed using statistical techniques to determine the influence of facilities and service quality on member satisfaction. The research results show that both facilities and service quality have a significant influence on member satisfaction. Complete and high-quality facilities, such as modern equipment, maintained cleanliness and comfortable spaces, contribute positively to member satisfaction. Apart from that, service quality, which includes staff professionalism, responsiveness to member needs, and the ability to provide personalized service, has also been proven to have a big impact. This research provides valuable insight for Golden Stik Gym management in their efforts to increase member satisfaction. In addition, the results of this research can be used as a reference for other fitness centers in developing strategies to increase their member satisfaction and loyalty. With the right focus on improving facilities and services, it is hoped that fitness centers can meet member expectations and continue to grow in this competitive industry
Abstract:Artificial Intelligence has become a transformative technology in the field of financial technology, leveraging advanced algorithms and machine learning to identify risks and make informed decisions. However, its widespread…
ead adoption presents new challenges related to ethical use, data privacy, security concerns, potential bias, and discrimination. This study aims to explore the benefits of AI-based risk management in Fintech while highlighting associated challenges and providing recommendations. This research utilises the systematic review methodology to analyse existing literature and identify important patterns, gaps, and areas for further investigation. The study utilised data gathered from the Scopus database to obtain credible scholarly materials. Research data was collected from a variety of countries including the United States, China, European nations, and other Asian countries in order to develop a comprehensive understanding of AI-based risk management on a global scale. The findings highlight the crucial role of ethical considerations in implementing AI-based risk management systems to ensure fairness, transparency, and accountability. Moreover, the fintech industry needs to establish strong data protection measures and address issues related to bias and discrimination in order to instil trust and uphold public confidence in AI-based risk management. Future research should emphasise assessing the effectiveness of different algorithms and approaches while also examining potential regulatory frameworks and legal implications associated with AI-based risk management strategies.
Abstract:The growth of MSMEs is increasingly widespread, especially the 777 fruit sweet shop business which markets various kinds of fruit, both local and imported. In the current era, MSME players should be able to utilize digital…
al media to market their products so that consumers become more familiar with the products produced by these MSMEs. This research aims to determine the marketing strategy carried out by the 777 fruit sweet shop business to increase sales. This research is descriptive research using a qualitative approach. The informant was determined deliberately, namely the business owner of Sweet Fruit Shop 777. The data collection procedures used in the research included observation, interviews, and documentation. The data obtained was analyzed using SWOT analysis. Based on the research results, show that the strategy implemented by the 777 fruit sweet shop business in Gowa Regency, South Sulawesi Province is in quadrant one, namely Aggressive (growth-oriented strategy), which is a very profitable situation with implementation through Marketing Strategy. The coordinates of point x are the coordinates of the IFAS strategy with a coordinate point of 2.83, while the coordinates of point y are the coordinates of the EFAS strategy with a coordinate point of 2.07. The strategy that needs to be improved in fruit marketing is to make maximum use of digital marketing to reach a wider market.
Abstract:The selection of operational management processes is significantly influenced by technology, which can enhance the efficiency and effectiveness of company operations. The application of information technology enables organizations…
anizations to manage equipment, human resources, and production processes in a more efficient and effective manner. In the selection of operational management processes, information technology plays a pivotal role in identifying and selecting production processes that align with the needs of the organization. Furthermore, information technology facilitates the implementation of effective human resource management systems. This paper examines the role of technology in operational management process selection and the impact of information technology on organizational operations.