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All Journal Community Development Journal: Jurnal Pengabdian Masyarakat Public Policy : Jurnal Aplikasi Kebijakan Publik dan Bisnis Economics and Business Journal
Ariyandani, Nur
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Humanities Economics, Econometrics & Finance Education Health Professions Law, Crime, Criminology & Criminal Justice Library & Information Science Public Health

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Journal : Economics and Business Journal

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Behavioral Aspects Approaches in Encouraging Green Accounting Practices for MSMEs In West Sulawesi: Spirituality and Kalindaqdaq Perspective Galib, Abdul; Wulandari, Futri Ayu; Ariyandani, Nur
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.156

Abstract

The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Logistics Distribution Perspective in the Fisheries Sector to Support West Sulawesi's Readiness as a Supporting Region for the New Capital City Fauzan, Muhammad; Ariyandani, Nur
Economics and Business Journal (ECBIS) Vol. 3 No. 1 (2024): November
Publisher : PT. Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ecbis.v3i1.166

Abstract

The study aims to explore the logistics distribution perspective in the fisheries sector of West Sulawesi. It focuses on supporting the region's readiness as a supporting area for the new National Capital (IKN) by examining government policies, infrastructure readiness, and supply chain management in the fisheries sector. The research employs a qualitative approach using a literature review combined with observation and interviews with key stakeholders in the fisheries sector. The study includes a feasibility analysis and utilizes a SOAR (Strengths, Opportunities, Aspirations, Results) analysis to develop strategic recommendations for logistics and infrastructure improvements. The findings reveal that West Sulawesi has significant potential to support IKN through its fisheries sector, given its strategic location and existing infrastructure. However, challenges such as limited cold storage facilities, infrastructure readiness, and supply chain coordination need addressing. The government’s draft Presidential Regulation (RPerpres) outlines a plan for port development and cold storage expansion to improve logistics. The study also suggests that collaboration with the private sector and technological adoption could enhance distribution efficiency and product quality. The research contributes to logistics and supply chain literature by addressing the specific challenges and opportunities in the fisheries sector of a developing region like West Sulawesi. It provides an original perspective on how regional policies and infrastructure development can support national capital projects and meet food supply demands while promoting sustainable practices in the fisheries industry
Co-Authors Huwae, Victor Ernest Muhammad fauzan Reken, Feky Saununu, Siska Jeanete Wulandari, Futri Ayu