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Azim, Muhammad
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Journal : Business Management

 1 
The Importance of Understanding Internal Accounting in Everyday life Ayu, Adriyani Puspita; Azim, Muhammad; Damayanti, Sri
Business Management Vol 3, No 1 (2024): Businees Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v3i1.6563

Abstract

Accounting is not just about calculating numbers and translating data into financial reports. More than that, Accounting is a science that equips individuals with the ability to manage finances,analyze data,and make wise decisions. Whether someone aims to manage personal finances more efficiently, run a business with more structure, or even understand the impact of financial decisions on a large scale. Therefore, in this research, we will discuss in more depth the importance of knowing accounting in everyday life. The aspects that will be discussed are the application of accounting in everyday life, the benefits of accounting in life, and what accounting activities are in everyday life.
Analysis of the Application of Environmental Cost Accounting at Pt. Nusantara Plantations Islamin, Fahdilatul; Yasa, I Putu Buda; Azim, Muhammad
Business Management Vol 4, No 1 (2025): Business Management Februari
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i1.6617

Abstract

The aim of this research is to find out and analyze how companies identify, recognize, measure, present and disclose environmental costs in financial reports. The research was conducted at PT. Perkebunan Nusantara V Sei Rokan. This research uses primary (qualitative) data by means of interviews and secondary (quantitative) data from company financial reports. The results show that companies in recognizing waste processing operational costs (environmental costs) are included as a component of production costs with the consideration that waste arises as a result of the production process. Disclosure of environmental issues in financial reports has not yet been specifically regulated in the applicable accounting standards, so that its implementation is in accordance with the policies of each company.
The Effectiveness of Digital Recruitment Strategies on Workforce Quality in the Industrial Era 4.0 Azim, Muhammad; Alfarisi, Moh. Salman; Uli, Aprilla Sinta; Rosdiyanti, Evi; Padila, Yani
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8603

Abstract

Abstract . The digital transformation that occurred in the Industry 4.0 era has encouraged organizations to adopt new approaches in human resource management, especially in the recruitment process. This research aims to analyze the effectiveness of digital recruitment strategies on the quality of the workforce recruited. The research method used is a quantitative approach with an explanatory design. Data was collected by distributing questionnaires to 120 respondents who were recruitment practitioners in service and technology sector companies, and analyzed using multiple linear regression. The research results show that digital recruitment strategies have a positive and significant effect on workforce quality, with a regression coefficient value of β = 0.567 and a significance level of p < 0.001. These findings indicate that the use of technology in the recruitment process, such as professional social media, algorithm-based selection systems, and online interviews, contributes to increasing selection accuracy and suitability of candidate competencies. This research provides a theoretical contribution to the development of technology-based recruitment studies, while also presenting practical implications for organizations in developing adaptive and competitive recruitment strategies in the digital era. 
Green Investment Strategies for Sustainable Ecotourism Development in Gili Trawangan: A North Lombok Youth Perspective Sari, Ni Kadek Wahyuni Merta; Azim, Muhammad; Uli, Aprilla Sinta Uli Sinta; Alfarizi, Moh Salman; Yasa, I Putu Buda
Business Management Vol 4, No 4 (2025): Business Management November
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i4.9731

Abstract

This study aims to analyze the influence of financial literacy, motivation, environmental concern, and local ESG support on the intention and behavior of green investment among youth in North Lombok, particularly in the context of sustainable ecotourism development. The research employs a quantitative descriptive-verificative approach using Structural Equation Modeling – Partial Least Squares (SEM-PLS). A total of 100 respondents, aged 17–30 years from the subdistricts of Pemenang, Tanjung, and Kayangan, were selected through purposive sampling. The results indicate that all independent variables have a positive and significant effect on green investment intention, while investment intention strongly influences actual green investment behavior (β = 0.739; p < 0.001). Although 60% of respondents hold only a high school education and the overall human resource quality has not yet fully supported green investment practices, 74% expressed a high interest in participating in sustainable investment if accompanied by appropriate training and local government support. The model shows an R² value of 0.638 for investment intention and 0.571 for green investment behavior, with Q² = 0.462, indicating good predictive relevance. These findings emphasize the importance of strengthening green financial literacy, socio-economic motivation, and multi-stakeholder collaboration among government, communities, and educational institutions to enhance youth participation in sustainable investment and ecotourism development.
Co-Authors Ahmad Ahmad Alfarisi, Moh. Salman Alfarizi, Moh Salman Anam, Ahmad Gautsul Andre Kurniawan Anwar, Sairil Ayu, Adriyani Puspita Cut Intan Novita Cut Nila Thasmi, Cut Nila Eka Meutia Sari Farizi, Moh. Salman Al Hafizuddin Hafizuddin Hendra Koesmara Husnurrizal, Husnurrizal I Putu Buda Yasa Irmayani, Resbi Islamin, Fahdilatul Junaedi Junaedi Kardin, Julia Khairunnisah, Noni Antika Lila Alwyah Masduqi Masduqi Mudastsir, Mudastsir Muhammad Ammar Muhammad Resthu Nabilah Putroe Agung Nurfidah, Nurfidah Padila, Yani Rizka, Berril Habibil Rosdiyanti, Evi Sari, Ni Kadek Wahyuni Merta Sri Damayanti Sri Rizki Putri Primandari Syahrir Syahrir Uli, Aprilla Sinta Uli, Aprilla Sinta Uli Sinta Yuli, Reni Silvia