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Journal : International Journal Of Science, Technology

Assessing the Impact of Competency and Intellectual Capital on MSMEs' Performance: Insights from Banjarmasin City Mardah, Siti; Harnida, Muthia; Santi, Apriya; Fathurrohman, Fathurrohman; Pratiwi.A, Nida
International Journal of Science, Technology & Management Vol. 6 No. 3 (2025): May 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i3.1311

Abstract

This research examines the impact of competency and intellectual capital on the performance of micro, small, and medium-sized enterprises (MSMEs) in Banjarmasin City. This research used a quantitative approach. Data were collected via an online questionnaire with 51 MSME actors as respondents. Data were analyzed using multiple linear regression methods. The results indicate that intellectual capital, encompassing knowledge, expertise, and innovation, significantly influences performance. However, competency does not show a significant impact on MSMEs’ performance. These findings provide insight into the condition of MSMEs in Banjarmasin City and can provide additional empirical evidence on the effect of intellectual capital. Additionally, this result can serve as a reference for policymakers to help MSMEs improve their performance through targeted training, mentorship, and collaborative networks. The implications of this research emphasize the importance of developing intellectual capital for MSMEs to enhance their performance. The finding that competency has an insignificant impact on performance warrants further investigation. Additionally, this result can serve as a reference for policymakers to help MSMEs improve their performance through targeted training, mentorship, and collaborative networks. The implications of this research emphasize the importance of developing intellectual capital for MSMEs to enhance their performance. The finding that competency has an insignificant impact on performance warrants further investigation. Keywords: Competency, Intellectual Capital, MSMEs, Performance. Resource-based view
The Impact of Carbon Emission Disclosure On Firm Value With Sustainability Performance As A Mediating Variable: Evidence From Palm Oil and Mining Companies In Indonesia Harnida, Muthia; Bulkia, Sri; Nurhayati, Netty; Anshory, Kemas; Aulia Tambang, Pasha
International Journal of Science, Technology & Management Vol. 6 No. 6 (2025): November 2025
Publisher : Publisher Cv. Inara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v6i6.1370

Abstract

This study aims to analyze the impact of carbon emission disclosure on firm value, with sustainability performance as a mediating variable. This study focuses on palm oil and mining companies listed on the Indonesia Stock Exchange (IDX) with 105 data points for the period 2019–2023. Carbon emission disclosure is a form of corporate transparency in managing environmental impacts and is increasingly a major concern for stakeholders, particularly investors. However, the direct relationship between carbon emission disclosure and firm value remains a gap in various previous studies. This study used a panel data regression with a fixed effects model equipped with robust standard errors (clustered by company). Carbon emission disclosure is measured using the Global Reporting Initiative (GRI) 305: Emissions index, Sustainability performance with Environmental, Social, and Governance (ESG) score as the proxy for sustainability performance, and firm value by the Tobin's Q ratio. The results indicate that carbon emission disclosure has a direct effect on firm value. However, ESG in this study does not mediate the relationship between carbon emission disclosure and firm value. The implications of this research are expected to be a reference for companies in increasing sustainability transparency and for regulators in formulating policies for carbon emission disclosure and its incentive mechanism.
The Contribution of Islamic Attributes in Influencing the Formation of Destination Image and Destination Loyalty: Domestic Tourists' Perspectives on Halal Tourism Fajriyati, Ilisa; Harnida, Muthia; Ade Mayvita, Prihatini
International Journal of Science, Technology & Management Vol. 7 No. 1 (2026): January 2026
Publisher : Publisher Cv. Inara Colaboration with www.stie-sampit.ac.id

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46729/ijstm.v7i1.1386

Abstract

One of Muslim tourists’ consideration when traveling is the ease of fulfilling their religious obligations and choosing the type of tourism that suits their values. They must ensure the availability of Islamic attributes, the attributes that serve the needs of Muslim tourists. This research aims to examine how these Islamic attributes influence the formation of destination image and how it effects Muslim tourists’ loyalty toward the destination. The research conducted through a survey method with an online questionnaire to 150 Indonesian Muslim tourists as the sample for this study. The result of the study revealed that the Islamic attributes significantly and positively influence the formation of destination image, and in turn, the destination image also found significantly impact the tourists’ loyalty, both behavioral and attitudinal. These results can also provide the managerial implications for the tourism related parties regarding what needs to be maintained and improved in order to increase the tourist visitation.