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All Journal Dinamika Akuntansi Keuangan dan Perbankan Jurnal Pendidikan Ilmu Sosial Jurnal Kajian Akuntansi Moneter : Jurnal Akuntansi dan Keuangan Jurnal Akuntansi Jurnal Ilmiah Wahana Akuntansi Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Kajian Akuntansi The Indonesian Journal of Accounting Research JOURNAL OF ECONOMICS EDUCATION AND ENTREPRENEURSHIP Santri : Jurnal Ekonomi dan Keuangan Islam Journal of Current Studies in SDGs Journal of Innovative Technology and Sustainability Education
Kiswanto Kiswanto
Universitas Negeri Semarang
Religion Automotive Engineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Mathematics Mechanical Engineering Public Health Social Sciences Other

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Advancing Sustainable Entrepreneurship Technology through Campus Environmental Education, Green Accounting, and Sustainability Competencies Julita Julita; Edfan Darlis; Bunga Chintia Utami; Diah Anugrah Dipuja; Kiswanto Kiswanto; M. Yogi Riyantama Isjoni; Frini Karina Andini; Riska Natariasari; Ria Nelly Sari; Susi Hendriani; Muhammad Luthfi Iznillah; Machasin Machasin
Journal of Innovative Technology and Sustainability Education Vol. 2 No. 2 (2026): August
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jitse.2.2.205

Abstract

Objective: This research aims to investigate the influence of Sustainability Education, Campus Sustainability, and Environmental Sustainability on Entrepreneurship for Sustainability among university students. It also examines the moderating roles of Sustainability Competencies and Awareness of Green Accounting in strengthening or weakening these relationships, providing a more comprehensive understanding of the factors that promote sustainable entrepreneurship in higher education. Method: A quantitative research design with a survey approach was employed. The participants consisted of 753 students from Universitas Riau, Indonesia, selected using a convenience sampling technique. Primary data were collected through an online questionnaire, and the proposed model was analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3.0 to evaluate both direct and moderating effects among the variables. Results: The findings show that Sustainability Education, Sustainability Competencies, and Awareness of Green Accounting positively and significantly influence Entrepreneurship for Sustainability. Sustainability Competencies and Awareness of Green Accounting also strengthen the effects of other variables, while Campus Sustainability and Environmental Sustainability do not have significant direct effects. Moderation analysis indicated positive interactions for Sustainability Education and negative interactions for Campus Sustainability and Environmental Sustainability. Novelty: The novelty lies in integrating Sustainability Competencies and Awareness of Green Accounting as both direct predictors and moderating variables in explaining Entrepreneurship for Sustainability. This model offers a more comprehensive framework for promoting sustainable entrepreneurship in higher education.
The Role of Bonus Mechanism in Moderating Transfer Pricing Determinants: Supporting SDG 16 on Transparent Institutions Kiswanto Kiswanto; Rahmawati Rahmawati; Aidy Yudha Prastyanto
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.296

Abstract

Objective: To examine the role of bonus mechanisms in moderating the effects of tax management, intangible assets, and debt covenants on transfer pricing decisions. The study highlights the importance of transparent corporate governance and responsible financial practices in supporting Sustainable Development Goal (SDG) 16, particularly regarding accountable institutions and transparent reporting. Method: The study employed a quantitative approach with hypothesis testing using companies listed on the Indonesia Stock Exchange during the 2016–2019 period. Using purposive sampling, 122 observation units were obtained. Data were collected from annual reports and financial statements, while hypothesis testing was conducted using path analysis with IBM SPSS Amos 24. Results: The results indicate that tax management and debt covenants have a positive and significant effect on transfer pricing, while intangible assets have a negative and significant effect on transfer pricing. Furthermore, the bonus mechanism significantly moderates the relationship between tax management and transfer pricing. However, the bonus mechanism does not moderate the effects of intangible assets and debt covenants on transfer pricing. Novelty: Contributing by incorporating the bonus mechanism as a moderating variable to explain how managerial incentives influence transfer pricing decisions. The findings provide implications for strengthening corporate accountability, tax governance, and transparent financial practices aligned with SDG 16.
Drivers of Sales Performance in Traditional Markeet MSMEs : Digital Literacy, Marketing Capabillity, and Market Orientation M Fathur Rahman; Kiswanto Kiswanto; Kemal Budi Mulyono; Yahirotun Istamaroh; Mei Anjar Kumalasari
Journal of Economics Education and Entrepreneurship Vol 7, No 2 (2026): JEE, AUGUST 2026
Publisher : Program Studi Pendidikan Ekonomi FKIP Universitas Lambung Mangkurat

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20527/jee.v7i2.18308

Abstract

This study aims to analyze the influence of digital literacy, marketing capabilities, and market orientation on sales performance among clothing traders in the traditional market in Johar Market, Semarang City, with entrepreneurial orientation tested as a moderating variable. Digital transformation creates a new dynamic, shifting consumer shopping preferences. The e-commerce phenomenon threathens existence of traditional markets such as Johar Market as a cultural heritage of Semarang City. This approach used quantitative methods. Data collection by survey methods and distributing questionnaires to 242 respondents based on Krejcie & Morgan's formula. The data analysis method used a structural equation model (SEM), with a partial least squares (PLS) approach through SmartPLS 3.1 software to analyze relationships between latent variables simultaneously. The analysis was conducted on the evaluation of outer and inner models. The findings these study indicate entrepreneurial orientation has a positive effect on sales performance, but does not significantly strengthen the relationship between marketing capabilities and market orientation. Different from previous studies, variables in this study focus on MSMEs in traditional markets that have never been tested in previous research
Co-Authors - FACHRURROZIE Aidy Yudha Prastyanto Ain Hajawiyah Asrori Asrori Atta Putra Harjanto Bunga Chintia Utami Diah Anugrah Dipuja Dian Fatmawati Edfan Darlis FRINI KARINA ANDINI Hartono, Rudi Herlina Herlina Jati, Kuat Waluyo Julita, Julita Kemal Budi Mulyono, Kemal Budi M Fathur Rahman M. Yogi Riyantama Isjoni Machasin Machasin Mei Anjar Kumalasari Muhammad Luthfi iznillah Muhammad Nizar Nony Rahmawati RAHMAWATI RAHMAWATI Ratieh Widhiastuti Ria Nelly Sari Riska Natariasari Sri Harjanto Sri Rahmah Putri Bestari Susi Hendriani Sutrio Yulyanto Syamsul Arifin Yahirotun Istamaroh Yuni Ningsih