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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.
Transparency in Village Fund Management (A Case Study in the Bang Haji Subdistrict, Central Bengkulu Regency) Hermanto, Bambang Agoes; Antoni; Rospida, Lela
International Journal of Business and Applied Economics Vol. 3 No. 1 (2024): January 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijbae.v3i1.7820

Abstract

This researcher aims to analyze the transparency of village fund management in Bang Haji District, Central Bengkulu Regency. The sample for the questionnaire was 72 taken using accidental sampling technique. Data analysis in this study used a descriptive test. The results of the study fall into the Medium or Moderate classification, because the village head has not been fully transparent in the Management of Village Funds in Bang Haji District, Central Bengkulu Regency because of information about detailed financial reports both the income budget and the expenditure budget. all programs and activities are not published and cannot be accessed by the public. However, only a few programs and activities are known if community programs and activities are the implementers.
Sustainable Entrepreneurship: A Family Self-Employment Economic Development Model Fauziah, Dien Ajeng; Khoir, Fatihul; Sa'adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1035

Abstract

Purpose: This study aims to explore sustainable entrepreneurship as a transformative paradigm that integrates economic growth with environmental and social responsibility. Specifically, it investigates the role of family self-employment in promoting sustainable economic development at the community level. Research Design and Methodology: This study employed a qualitative case study approach, collecting data through semi-structured interviews and focus group discussions with family business owners in Geluran Village, Sidoarjo Regency, Indonesia. The Resource-Based View (RBV) theory guided the study in analyzing how internal family resources support sustainability. Findings and Discussion: The findings reveal that family self-employment strategically drives sustainable entrepreneurship by fostering resilience, long-term orientation, and ethical business practices. Family businesses are shown to implement sustainability models such as the Triple Bottom Line, circular economy principles, and collaborative networks. Despite their strengths, the heterogeneity of family businesses poses challenges for generalization, indicating the need for more context-specific studies. Implications: This research provides practical and policy-level implications by highlighting the potential of family-run enterprises to achieve inclusive and sustainable development. It suggests that targeted support through financial access, capacity-building, and sustainability programs is essential to enhance the contribution of family businesses to long-term economic and social well-being.
Analysis of Harvest Area, Productivity, and Fertilizer Prices on Farmer Exchange Rate of Rice Food Crop Sub-Sector in Bengkulu Province Septia Nur Cahyani; Hermanto, Bambang Agoes; Dien Ajeng Fauziah
Indonesian Journal of Economic & Management Sciences Vol. 2 No. 2 (2024): April 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ijems.v2i2.9059

Abstract

This study examines the relationship between harvest area, productivity, and fertilizer prices on the farmer exchange rate of the rice food crop sub-sector in Bengkulu Province. This research is an explanatory research study with secondary data consists of monthly data from 2018 to 2022, resulting in a total of 60 observations. A multiple linear regression analysis was conducted using the OLS analysis model with Eviews 9. The results of the study indicate that the harvest area has a negative and insignificant effect on the farmer's exchange rate. Furthermore, the productivity of rice yield has a negative and significant effect on the farmer's exchange rate. This suggests that the lower the agricultural productivity, the more significant the farmer exchange rate. With regard to fertilizer prices, the results indicate a positive and significant impact on the farmer exchange rate. This implies that an increase in fertilizer prices leads to a corresponding increase in the farmer exchange rate
Agricultural Gross Domestic Product and Farmer Exchange Rate on Income Distribution Inequality on the Island of Sumatra Yahdiyani, Rafiqa; Hermanto, Bambang Agoes; Fauziah, Dien Ajeng
Formosa Journal of Applied Sciences Vol. 3 No. 5 (2024): May 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/fjas.v3i5.9062

Abstract

This study examines the relationship between agricultural gross domestic product (GDP) and farmer exchange rate on income distribution inequality on the island of Sumatra. This research employs descriptive research methods with a quantitative approach, utilizing secondary data in the form of time series data from 2013 to 2022 (ten years) and cross-sectional data from ten provinces on the island of Sumatra obtained from the Central Statistics Agency (BPS). Descriptive statistical analysis and panel data regression were conducted using the Eviews 13 software. The findings of the research indicate that the agricultural sector GRDP variable exerts a significant negative effect on income distribution inequality, the Farmer Exchange Rate has no effect on income distribution inequality in the provinces of Sumatra Island between 2013 and 2022.