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Achieving Supply Chain Performance during the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility Sujatmika, Sujatmika; Pratondo, Katon; Indrianto, Anggraeni Pratam; Kusmantini, Titik; Pohan, Aufi Rahmanti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): OCTOBER EDITION INTERNATIONAL JOURNAL OF ACCOUNTING FINANCE IN ASIA PASIFIC
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2630

Abstract

The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.
Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

Abstract

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.
Pengaruh Transparansi, Akuntabilitas Dan Partisipasi Masyarakat Terhadap pengelolaan Dana Desa. Wulandari, Nimas Ayu; Sujatmika, Sujatmika
Jurnal Ekonomi Manajemen Akuntansi Keuangan Bisnis Digital Vol. 3 No. 1 (2024): JANUARI-JUNI
Publisher : Badan Penerbitan Fakultas Pertanian Universitas Ratu Samban

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58222/jemakbd.v3i1.814

Abstract

This research aims to examine the influence of transparency, accountability and community participation on village fund management in all villages in Sampung District, Ponorogo Regency. This research uses a quantitative approach which is collected through primary data in the form of questionnaires distributed to respondents. The sampling method used considerations from researchers, so that 60 respondents were obtained, namely village officials consisting of the Village Head, Village Secretary, Head of Financial Affairs, Head of Administrative and General Affairs, and Head of Planning Affairs, each of whom was adapted to the Village Government Organizational Structure. The analysis technique in this research uses multiple linear regression analysis. The results of this research show that transparency, accountability, community participation have an influence on village fund management.
The Influence of Green Accounting and Carbon Emission Disclosure on Company Value Prasetyaningsih, Bernadetta Ika; Sutoyo, Sutoyo; Sujatmika, Sujatmika
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 1 (2025): JIMKES Edisi Januari 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i1.3037

Abstract

In the era of globalization and increased awareness of the impacts of climate change, sustainable development has become one of the main concerns at the global level. One of them is the disclosure of carbon emission disclosure and the application of green accounting in the company's operational process as an effort to overcome environmental problems. This study aims to determine whether green accounting & carbon emission disclosure has a positive effect on firm value. The study uses secondary data obtained from annual reports and corporate sustainability reports for the 2019-2023 period. Companies with the energy sector listed on the Indonesia Stock Exchange in 2019-2023 are the criteria for this research data. Data processing using Statistical Package for Social Science. The results showed that the application of green accounting & carbon emission disclosure has no influence on firm value. The ineffectiveness of green accounting and carbon emission disclosure on firm value is likely due to the proxies used in this study that do not fully represent the true indicators of green accounting and carbon emission disclosure. Future research is recommended to use other proxies that are more relevant in measuring green accounting and disclosure of carbon emissions.
Achieving Supply Chain Performance During the Covid-19 Pandemic: Antecedent Studies and the Important Role of Supply Chain Agility Sujatmika, Sujatmika; Pratondo, Katon; Indrianto, Anggraeni Pratam; Kusmantini, Titik; Pohan, Aufi Rahmanti
International Journal of Accounting & Finance in Asia Pasific (IJAFAP) Vol 6, No 3 (2023): October 2023
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/ijafap.v6i3.2630

Abstract

The COVID-19 pandemic seriously threatens the sustainability of a business by affecting its supply chain. To address business continuity in the future, companies need to develop their strategies through supply chain agility. Supply chain agility is largely determined by three influencing factors, namely strategic resources, learning orientation, and technology orientation. This study has involved 120 SMEs (Small Medium Enterprises) in Yogyakarta. The data has been processed using PLS-SEM. The results of this study found that strategic resources have a positive effect on supply chain agility, learning orientation has a positive effect on supply chain agility, technology orientation has a positive effect on supply chain agility, and supply chain agility has a positive effect on business performance.
Community Perceptions of the Progo River Sand and Stone Mining Activities in Yogyakarta (Study in the Communities of Sendangagung Village, Minggir, Sleman Yogyakarta) Djaja, Sylvia Indah; Sujatmika, Sujatmika; Kusharyanti, Kusharyanti
Journal of International Conference Proceedings Vol 6, No 6 (2023): 2023 WIMAYA Yogyakarta Proceeding
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v6i6.2850

Abstract

This research aims to determine the perceptions of people living in mining areas regarding the impacts of sand and stone mining activities on the Progo River, Yogyakarta. This research uses a qualitative type with a case study method. Primary data collection was carried out by interviews as well as observations and supporting documents or literature for secondary data. Sand and stone mining activities in the Progo River using heavy equipment by individuals and companies under the pretext of normalizing river flow after the eruption of Mount Merapi based on Decree Number 284 of 2011. This regulation has been misunderstood by various parties, which has given rise to uncontrolled sand mining. One example of mining that caused community rejection occurred in Sendangagung Village, especially the Jomboran, Pundak Wetan and Wiyu areas of Yogyakarta. Researchers found that the community rejected mining because the community had the perception that mining companies took it with heavy equipment without paying attention to the preservation of the land and the environment, which resulted in land degradation, landslides, air pollution and water pollution. Apart from that, the community questions the legitimacy of the government in issuing non-transparent mining permits.
Pengaruh Literasi Keuangan, Pengetahuan Investasi, dan Kemajuan Teknologi Terhadap Minat Investasi Mahasiswa pada Pasar Modal Auwidad, Riskiya; Sujatmika, Sujatmika
Innovative: Journal Of Social Science Research Vol. 5 No. 1 (2025): Innovative: Journal Of Social Science Research
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/innovative.v5i1.17284

Abstract

The purpose of this study is to determine how financial literacy, investment knowledge, and new technological developments impact students' investment interest in the capital market. This study is a quantitative type that uses hypothesis testing and multiple linear regression analysis.The population of this study were students from the Accounting Department, Faculty of Economics & Business, UPN “Veteran” Yogyakarta Class of 2021, 2022 and 2023. The sampling technique used was random sampling, with a sample size of 110 students. The primary data for this study were respondents' answers to the questionnaire, which were processed using the SPSS version 25 program. The results based on the t-test (partial) showed that knowledge about investment and finance influenced students' investment interest. While technological advances did not affect students' desire to invest.