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All Journal Jurnal Pengabdian Masyarakat Asia International Journal of Social and Management Studies (IJOSMAS) Jurnal Bisnis Manajemen dan Akuntansi
Waruwu, Hatoli
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Religion Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Other

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Workshop on Fostering an Entrepreneurial Spirit Among Young Generations in the Bonsai Thematic Village, Tangerang Winanti; Supiana, Nana; Ligawati; Waruwu, Hatoli; Iskandar, Joni; Basuki, Sucipto; Maqin, Samsul; Kamar, Karnawi; Alfariz, Kadira Hilman; Yusuf
Jurnal Pengabdian Masyarakat Vol. 5 No. 2 (2024): Jurnal Pengabdian Masyarakat
Publisher : Institut Teknologi dan Bisnis Asia Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32815/jpm.v5i2.1637

Abstract

Purpose: This research paper aims to address the lack of employment and skills among young members of Karang Taruna in the Bonsai thematic village. It explores the potential for entrepreneurship to enhance their standard of living and contributes to youth empowerment within rural communities.Method: A qualitative research design was employed, utilizing workshops as the primary data collection method. Participants included Karang Taruna members and teenagers from the Bonsai village. The workshops focused on interactive learning about entrepreneurship, with data collected through participant feedback and observations.Practical Applications: The findings emphasize the practical benefits of entrepreneurial education, which can reduce idle time and foster economic activity. Skills acquired can lead to increased engagement in the bonsai business and other ventures, improving economic prospects for local youth.Conclusion: This study highlights the need for entrepreneurial education to combat youth unemployment in the Bonsai thematic village. The workshop serves as an effective intervention, demonstrating how targeted education can empower communities and improve livelihoods.
PENGARUH CORPORATE SOCIAL RESPONSIBILITY (CSR) TERHADAP KINERJA KEUANGAN: STUDI PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BEI Waruwu, Hatoli
JUBISMA Vol 3 No 1 (2021): JURNAL BISNIS MANAJEMEN DAN AKUNTANSI
Publisher : LPPM UNIVERSITAS INSAN PEMBANGUNAN INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58217/jubisma.v3i1.49

Abstract

Konsep akuntansi modern menerapkan tiga prinsip dasar triple bottom lines, yaitu: profit, people dan planet (3P). Perusahaan harus tetap berorientasi untuk mencari keuntungan ekonomis yang memungkinkan untuk terus beroperasi dan tumbuh. Namun perusahaan harus memiliki kepedulian terhadap kesejahteraan manusia dan lingkungan. Corporate Social Responsibility (CSR) merupakan sebuah konsep yang menghubungkan ketiga prinsip tersebut. Penelitian ini menguji pengaruh CSR terhadap kinerja keuangan yang diukur dengan rasio profitabilitas yang terdiri dari return on assets (ROA) dan return on equity (ROE). Objek penelitian ini adalah perusahaan perbankan yang terdaftar di Bursa Efek Indonesia (BEI) selama periode 2018-2020. Sampel dalam penelitian ini adalah Bank BUMN yang terdaftar di BEI sebanyak 4 perbankan. Metode analisis data yang digunakan dalam penelitian ini adalah model regresi panel. Hasil penelitian menunjukkan bahwa CSR berpengaruh signifikan terhadap ROA dan ROE. CSR dapat dipandang sebagai salah satu bentuk upaya untuk membentuk citra positif bagi perusahaan.
Leadership in the Innovation Era: Transactional or Transformational Style? Putra, Arman Syah; Waruwu, Hatoli; Asbari, Masduki; Novitasari, Dewiana; Purwanto, Agus
International Journal of Social and Management Studies Vol. 1 No. 1 (2020): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (506.962 KB) | DOI: 10.5555/ijosmas.v1i1.10

Abstract

The purpose of this study was to measure and compare the influence of transactional and transformational leadership on lecturer innovation capability. Data were collected by using simple random sampling to the lecturer population of private higher education in Indonesia. The number of returned and valid questionnaires was 101 samples. Data were processed by using SEM with SmartPLS 3.0. The results of the study concluded that transactional and transformational leadership had a positive and significant influence on lecturer innovation capability. This study proposed a model for improving the lecturer innovation capability of lecturers in Indonesia through enhancing leadership practice in higher education organizations. This study can open the way to improve lecturer readiness in facing the education 4.0 era.
Integrating ESG Principles in MSME Management: A Qualitative Study of Governance and Accountability in Banten, Indonesia Pramono, Tias; Nugroho, Yunianto Agung; Waruwu, Hatoli; Fauji, Ahmad; Jainuri, Jainuri
International Journal of Social and Management Studies Vol. 7 No. 1 (2026): International Journal of Social and Management Studies (IJOSMAS)
Publisher : IJOSMAS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.5555/ijosmas.v7i1.575

Abstract

The integration of Environmental, Social, and Governance (ESG) principles has increasingly been promoted as a pathway toward sustainable and accountable business practices. However, empirical understanding of how ESG principles are interpreted and implemented within micro, small, and medium enterprises (MSMEs) remains limited, particularly in developing economies. This study aims to explore how ESG principles are understood, operationalized, and embedded in governance and accountability practices among MSMEs in Banten Province, Indonesia. Adopting a qualitative and interpretive research design, the study draws on in-depth interviews, non-participant observations, and document analysis involving 24 participants, consisting of MSME owners, managers, and supporting institutional stakeholders. The findings reveal that ESG integration within MSMEs is largely implicit, fragmented, and highly context-dependent. While most participants lack formal familiarity with ESG as a comprehensive framework, many engage in practices aligned with its social and ethical dimensions, driven primarily by personal values, community norms, and relational trust. Governance practices are predominantly informal and centralized in owner-managers, with ethical leadership serving as the main mechanism shaping accountability rather than formal structures or standardized reporting systems. Financial accountability remains operational in nature, social accountability is relationally grounded, and environmental accountability is largely compliance-oriented. Key drivers of ESG integration include owner values, ethical orientation, and external pressures from markets and regulations, whereas major barriers consist of resource limitations, conceptual complexity of ESG frameworks, and fragmented institutional support. The study highlights that ESG implementation in MSMEs constitutes a socially embedded governance process rather than a formal compliance exercise. By providing qualitative evidence from an underexplored regional context, this research contributes to ESG and MSME governance literature and offers policy-relevant insights for developing adaptive, context-sensitive ESG frameworks suitable for small enterprises in emerging economies.
Co-Authors AGUS PURWANTO Ahmad Fauji, Ahmad Alfariz, Kadira Hilman Asbari, Masduki Basuki, Sucipto JAINURI, JAINURI Joni Iskandar, Joni Karnawi Kamar, Karnawi Ligawati Maqin, Samsul Novitasari, Dewiana Nugroho, Yunianto Agung Pramono, Tias Putra, Arman Syah Supiana, Nana Winanti Yusuf