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All Journal Journal of Economics, Business, & Accountancy Ventura Jurnal Akuntansi Multiparadigma Journal of Research and Technology EKUITAS (Jurnal Ekonomi dan Keuangan) Journal of Digital Business and Innovation Management
Nareswari, Ninditya
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Chemical Engineering, Chemistry & Bioengineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Environmental Science Industrial & Manufacturing Engineering Library & Information Science

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Financial Constraints of Micro, Small, and Medium-sized Enterprises (MSMEs) in the Indonesia Creative Industries Nareswari, Ninditya; Nurmasari, Nuraini Desty; Putranti, Latifah
Journal of Economics, Business, and Accountancy Ventura Vol. 25 No. 3 (2022): December 2022 - March 2023
Publisher : Universitas Hayam Wuruk Perbanas

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.14414/jebav.v25i3.3433

Abstract

The creative industry has a significant role in the economy. The existence of a creative industry causes advanced innovations, increases job availability, and improves the value and quality of a product. However, MSMEs in the creative industry still face constraints related to finance because they have different types of business patterns. The business pattern is unpredictable and will have an impact on strategy. This study aims to identify and explore the financial constraints of MSMEs in the creative industry in Surabaya. A semi-structured interview was conducted with the owner of 8 MSMEs. Using an explanatory pilot study, the result found five themes of the financial constraints of MSMEs in the creative industry: working capital management, access to credit, financial support from the government, cost efficiency, and the financial literacy of the owners. This study has several implications for the creative economy to develop the financial aspect for MSMEs in the creative industry.
Reexamining the Environmental Kuznets Curve in Selected N-11 Countries: The Role of Financial Markets, Institutional Quality, and Environmental Technology Nareswari, Ninditya; Fazlurrahman, Hujjatullah; Faiz Sugihartanto, Mushonnifun
Journal of Digital Business and Innovation Management Vol. 3 No. 2 (2024): December 2024
Publisher : Universitas Negeri Surabaya

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Abstract

Economic growth is crucial for emerging economies, yet the sustainability of this growth must consider its environmental impact. The Environmental Kuznets Curve (EKC) hypothesis suggests that while economic expansion initially worsens environmental degradation, it can ultimately lead to environmental improvements as income levels rise. This study reexamined the EKC hypothesis in a selected of countries from the Next Eleven (N-11) group. Using a random effects model regression, the analysis examined the effects of gross domestic products, financial market development, institutional quality, and environmental technology on CO₂ emissions. The findings supported the EKC hypothesis, indicating that economic growth initially increased environmental degradation but eventually contributed to improved environmental outcomes. Financial market development was associated with lower CO₂ emissions, suggesting that robust financial systems may promote eco-friendly investments. In contrast, environmental technology exhibited a positive effect on CO₂ emissions, potentially reflecting an early adoption stage were technology increases emissions. Institutional quality did not show a significant impact on CO₂ emissions. Several recommendations were provided balancing economic growth with environmental sustainability. Keywords: Carbon dioxide emission, Environmental Kuznets Curve, Environmental Technology, Financial Market, Institutional Quality.
MITIGATING OVERCONFIDENCE BIAS IN INVESTMENT BEHAVIOR: THE ROLES OF FINANCIAL LITERACY AND DIGITAL FINANCIAL LITERACY Hakim, Muhammad Saiful; Setyaningrum, Radini Vindy; Yunita, Rizki Dini Sandra; Nareswari, Ninditya
EKUITAS (Jurnal Ekonomi dan Keuangan) Vol 9 No 1 (2025): March
Publisher : Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya(STIESIA) Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24034/j25485024.y2025.v9.i1.6959

Abstract

Previous researches have suggested the role of financial literacy in mitigating the effects of overconfidence bias. Nevertheless, there is currently no research available on the examination of digital financial literacy in mitigating the impact of overconfidence bias. Therefore, this study investigates the association between overconfidence bias and investment behavior, with a focus on the mitigating roles of financial literacy and digital financial literacy. Using the PLS-SEM approach in testing the hypotheses, this study sample comprises individuals from the millennial generation who routinely utilize investment applications on their mobile phones. The empirical result shows that overconfidence bias has a strong association with investment behavior. In addition, our findings indicate that possessing financial literacy has a beneficial effect in reducing the influence of overconfidence bias. However, the digital financial literacy has contrasting effects. Individuals with a greater level of digital financial literacy are more likely to have confidence in their decision-making abilities, as they believe they have a better understanding of financial applications.
PROFITABILITY MATTER: CAN ESG DISCLOSURE ENABLE SUSTAINABLE GROWTH? Kunaifi, Aang; Cempaka, Santy Dwi; Oktari, Vera; Nareswari, Ninditya
Jurnal Akuntansi Multiparadigma Vol 16, No 1 (2025): Jurnal Akuntansi Multiparadigma (April 2025 - Agustus 2025)
Publisher : Universitas Brawijaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.21776/ub.jamal.2025.16.1.09

Abstract

Abstrak – Masalah Profitabilitas: Dapatkah Pengungkapan ESG Mendorong Pertumbuhan Berkelanjutan?Tujuan Utama - Penelitian ini menguji peran mediasi profitabilitas pada hubungan pelaporan lingkungan, sosial, dan tata kelola (ESG) dan laju pertumbuhan berkelanjutan perusahaan.Metode - Penelitian ini menggunakan analisis regresi panel. Sampel penelitian ini adalah perusahaan nonkeuangan di BEI selama tahun 2015–2023.Temuan Utama – Penelitian ini menemukan bahwa pengungkapan ESG berpengaruh negatif secara langsung pada tingkat pertumbuhan berkelanjutan. Sebaliknya, efek mediasi profitabilitas berpengaruh signifikan positif pada hubungan tersebut. Penelitian ini menunjukkan pentingnya manajemen profitabilitas dalam penerapan praktik ESG untuk memacu pertumbuhan perusahaan yang berkelanjutanImplikasi Teori dan Kebijakan – Penelitian ini mendukung teori pemangku kepentingan dalam akuntansi pasar modal. Selain itu, penelitian ini menyarankan badan penyusun standar akuntansi berkelanjutan untuk membuat regulasi pelaporan yang lebih fleksibel.Kebaruan Penelitian – Penelitian ini menjelaskan peran mediasi profitabilitas pada pengaruh pengungkapan ESG dan tingkat pertumbuhan berkelanjutan perusahaan di Indonesia. Abstract - Profitability Matter: Can ESG Disclosure Enable Sustainable Growth?Main Purpose - This study investigated the effect of Environmental, Social, and Governance (ESG) disclosure on the sustainable growth rate, with profitability as the mediating variable.Method – This study employs panel regression analysis. The sample comprises non-financial companies listed on the Indonesia Stock Exchange (IDX) during the period 2015–2023.Main Findings - This study finds that ESG disclosure has a direct negative effect on sustainable growth rates. Conversely, the mediating effect of profitability has a significant positive effect on this relationship. This study highlights the importance of profitability management in the implementation of ESG practices to drive sustainable corporate growth. Theory and Practical Implications – This study supports stakeholder theory in capital market accounting. Additionally, this study suggests that sustainable accounting standard-setting bodies should create more flexible reporting regulations.Novelty - This study explains the mediating role of profitability in the effect of ESG disclosure and sustainable growth rates of companies in Indonesia.
Managerial Ability and ESG Performance: A Panel Data Analysis of Non-Financial Companies on The Indonesia Stock Exchange (2018-2021) Bramanti, Geodita Woro; Hakim, Andi; Ninglasari, Sri Yayu; Wibawa, Berto Mulia; Nareswari, Ninditya; Kunaifi, Aang; Handiwibowo, Gogor Arif
Journal of Research and Technology Vol. 10 No. 1 (2024): JRT Volume 10 No 1 Juni 2024
Publisher : 2477 - 6165

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55732/jrt.v10i1.1373

Abstract

The rising implementation of Environmental, Social, & Governance (ESG) practices by companies indicates a growing commitment to responsible operations. The surge in assets allocated to ESG-focused ETFs is evident, as global investments have grown to $391 billion by 2021, a substantial increase from a mere $5 billion in 2006. Furthermore, Indonesia has witnessed a substantial surge in the number of investors who are actively engaged with companies that comply with ESG criteria. The efficacy of implementing ESG practices is intricately linked to the proficiency and expertise of managers, particularly in their decision-making and disclosure strategies. This study employed panel data regression methods to examine data from 825 non-financial companies that were publicly traded on the Indonesia Stock Exchange between 2018 and 2021. The insights were acquired utilizing the Fixed Effect Model methodology. The results indicate that the proficiency of managers does not exert a noteworthy influence on the ESG performance of companies that prioritize short-term financial benefits and exhibit limited understanding of ESG concerns, especially in sectors other than energy. Hence, it is imperative to foster effective leadership to steer companies towards holistic and sustainable strategies that transcend immediate gains, while prioritizing enduring impact and societal responsibility.
Co-Authors Aang Kunaifi Andi Hakim Berto Mulia Wibawa Bramanti, Geodita Woro Cempaka, Santy Dwi Faiz Sugihartanto, Mushonnifun Fazlurrahman, Hujjatullah Hakim, Muhammad Saiful Handiwibowo, Gogor Arif Nurmasari, Nuraini Desty Oktari, Vera Putranti, Latifah Setyaningrum, Radini Vindy Sri Yayu Ninglasari Yunita, Rizki Dini Sandra