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Sustainability Accounting in Entrepreneurial Perspective: Pentuple Bottom Line Concepts Fauziah, Dien Ajeng; Khoir, Fatihul; Sa’adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i4.12577

Abstract

Sustainability accounting, particularly from an entrepreneurial perspective, is increasingly recognized as a critical framework for measuring and enhancing business performance. The Pentuple Bottom Line (PBL) paradigm expands upon traditional accounting frameworks by incorporating five dimensions: people, planet, profit, phenotechnology, and prophet. This holistic approach emphasizes not only financial success but also ethical responsibilities and the broader impact of business activities on society and the environment. Embracing the Pentuple Bottom Line paradigm not only supports sustainable business practices but also aligns entrepreneurial ventures with broader societal goals. By prioritizing ethical considerations alongside traditional profit metrics, businesses can contribute to a more sustainable future while achieving long-term success.
Human Development Index, Minimum Wage, Labor Force Participation Rate and Gross Regional Domestic Product on the Open Unemployment Rate in Banten Province Mediansyah, Rizki; Hermanto, Bambang Agoes
Formosa Journal of Multidisciplinary Research Vol. 3 No. 12 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjmr.v3i12.12576

Abstract

This study aims to analyze how much factors affect the open unemployment rate in Banten Province. The analysis method used is panel data regression analysis, which combines time series data and cross-section data. The data used in this finding is secondary data obtained from BPS Banten Province during the period 2019 to 2023. The variables collected include human development index, minimum wage, employment and gross regional domestic product. Based on the panel data regression results, the best model obtained is CEM. The findings indicate that panel data regression analysis shows a significant effect of HDI, minimum wage, labor force participation rate, and GRDP on the open unemployment rate in Banten Province during the 2019-2023 period. The probability value below 0.05 corroborates this finding. An increase in minimum wage is positively correlated with an increase in open unemployment, while an increase in HDI, labor force participation rate, and GRDP are negatively correlated with open unemployment.
Analysis of the Effect of Government Expenditure, Government Revenue, Money Supply and Interest Rates on Indonesia's Economic Growth Simbolon, Richwan Gunawan; Hermanto, Bambang Agoes
Journal of Finance and Business Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/jfbd.v3i4.12614

Abstract

The objective of this study is to analyze the impact of government expenditure, government revenue, money supply, and interest rates on Indonesia's economic growth during the period 1990-2023. This research utilizes secondary data obtained from the Central Statistics Agency (BPS) and Bank Indonesia (BI). The analytical technique employed in this study is the Error Correction Model (ECM). The dependent variable in this research is economic growth, while the independent variables include government expenditure, government revenue, money supply, and interest rates. The findings reveal that the variables significantly affecting Indonesia's economic growth in the long and short term are government revenue, government expenditure, and interest rates. Therefore, it is crucial to adjust policies regulating government expenditure, interest rates, and government revenue to promote economic development.
The Impact of Minimum Wage, Economic Growth, and Unemployment on Poverty Levels in Sumatera Sihotang, Saut Martua; Hermanto, Bambang Agoes
Formosa Journal of Science and Technology Vol. 4 No. 1 (2025): January 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjst.v4i1.13002

Abstract

This study analyzes the effect of minimum wage, economic growth, and unemployment rate on the poverty rate in Sumatra Island, Indonesia. The data used is panel data from 10 provinces in Sumatra during the period 2016-2023.The analysis was conducted using the Random Effects Model (REM) method with EViews 12 software. The findings indicate that the minimum wage variable exerts a significant negative influence on the poverty rate, while economic growth demonstrates no substantial effect. Conversely, the unemployment rate exhibits a significant negative impact on poverty.These observations align with the principles of the Wage Efficiency theory and the Social Security Theory, underscoring the significance of augmenting the minimum wage and implementing policies to manage unemployment in efforts to alleviate poverty. However, it is important to note that national economic growth has not been sufficient to meaningfully address the issue of poverty, underscoring the necessity for a more targeted strategy that focuses on enhancing accessibility to education, healthcare, and economic opportunities for disadvantaged populations.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE REGIONAL GOVERNMENT OF BENGKULU PROVINCE: THE DEGREE OF FISCAL DECENTRALIZATION APPROACH Setiawan, Feri; Hermanto, Bambang Agoes
Journal of Development Economics and Digitalization, Tourism Economics Vol. 2 No. 2 (2025): April
Publisher : Yayasan Nuraini Ibrahim Mandiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70248/jdedte.v2i2.1989

Abstract

The objective of this study is to utilize an empirical approach to analyze the financial performance of the Regional Government of Bengkulu Province in relation to the degree of fiscal decentralization. The secondary data set employed in this study offers a valuable opportunity to examine the financial performance of the Bengkulu Provincial Government. The empirical results obtained from this study indicate that the financial performance of the Provincial Government is suboptimal due to the significant disparity between the Public Accountant's Report (PAD) and total revenue. Furthermore, the analysis reveals that local taxes, local levies, and other PADs have a positive and significant effect on the financial performance of Bengkulu Province. Conversely, capital expenditure has been found to exert a negative and significant influence on the financial performance of the Regional Government of Bengkulu Province, underscoring the need for a more autonomous local government budgetary process. The findings of this study indicate that local governments in Bengkulu Province continue to rely heavily on central government transfers, indicating a significant need for greater financial autonomy.
Peningkatan Kualitas Sumber Daya Manusia Melalui Pemanfaatan Tanaman Herbal Untuk Kesehatan Di Desa Karang Panggung Bengkulu Tengah Sunoto, Sunoto; Indraswanti, Bertha Iin Esti; Hermanto, Bambang Agoes
Kreativasi : Journal of Community Empowerment Vol. 4 No. 1 (2025): Vol.4 No. 1, 2025 :Juni 2025
Publisher : UNIB Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33369/kreativasi.v4i1.44592

Abstract

In the development process, human resource is crucial determinant. Not only about the quantity, it also the quality. HDI is an indicator of human development which form of tree composite index; education index, healthy index, and standard of living index. To increase the HDI, one of the ways is to improve the healthy index by create programs of healthy development that could be increase the number of expecting life. The awareness of quality of life is important in a society. The herbal plants can be source of society healthy. The herbal plants usually to produce “jamu”, is a traditional medicine in Indonesia. It can be preventive or curative treatment for healthy. In Karang Panggung Village, there are many herbal plants but the people usually just for cooking or to sell original form. So, how to create something new must introduced to them. Not only for healthy, but it can be created value added.