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All Journal Signifikan : Jurnal Ilmu Ekonomi El Dinar MANAJERIAL Media Mahardhika JIA (Jurnal Ilmiah Akuntansi) Matrik : Jurnal Manajemen dan Teknik Industri Produksi Ilomata International Journal of Tax and Accounting Jurnal Revenue : Jurnal Ilmiah Akuntansi Majalah Ilmiah Pelita Ilmu Jurnal Manajemen dan Inovasi (MANOVA) Akuntansi dan Teknologi Informasi Jurnal Akuntansi, Manajemen, Bisnis dan Teknologi Journal of Islamic Economic and Business Research Journal of Asset Management and Public Economy Journal of Artificial Intelligence and Digital Business Klabat Accounting Review AMMA : Jurnal Pengabdian Masyarakat TEKNOBIS : Jurnal Teknologi, Bisnis dan Pendidikan Economic Military and Geographically Business Review Journal of Applied Economics in Developing Countries Jurnal Inovasi Akuntansi Jurnal Inovasi Bisnis Manajemen dan Akuntansi IJBLPS Journal of Digital Business and Innovation Management Journal of Accounting and Financial Issue Ekomania The International Journal of Financial Systems International Journal of Islamic Economics (IJIE) Review of Management, Accounting, and Business Studies Business Innovation Management and Entrepreneurship Journal Jurnal Archipelago Balance: Journal of Islamic Accounting JEMABITEK Alkasb: Journal of Islamic Economics International Journal of Islamic Finance (IJIF) International Journal of Business, Law and Political Science Taxpedia Journal of Economics, Business, Management, Accounting And Social Sciences (JEBMASS)
Iman Supriadi
Department Of Accounting, Faculty Of Economics And Business, Sekolah Tinggi Ilmu Ekonomi Mahardhika, Surabaya, East Java 60111
Religion Humanities Chemistry Computer Science & IT Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Nursing Social Sciences Other

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Transformasi Ekonomi Kepulauan Riau: Pendekatan Multisektor Untuk Penciptaan Nilai Inklusif Dan Berkelanjutan Iman Supriadi; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Archipelago Vol 3 No 02 (2025): Jurnal Archipelago
Publisher : Badan Perencanaan, Penelitian dan Pengembangan Pemerintah Provinsi Kepulauan Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69853/ja.v3i01.115

Abstract

Economic transformation in the Islands requires a comprehensive and multi-sectoral approach to create inclusive and sustainable development. This research aims to identify and analyze strategies that can drive economic growth in the islands, while ensuring inclusiveness and environmental sustainability. Descriptive qualitative analysis and case study methods were used to explore how integration between sectors can enhance the economic, social and environmental value of the islands. The results show that collaboration between the agriculture, fisheries, tourism and renewable energy sectors can create synergies that strengthen island economies. The proposed economic transformation model emphasizes local community empowerment, sustainable use of natural resources, and technological innovation. This research provides insights into how island regions can address their economic, social and environmental challenges, and offers policy recommendations for stakeholders at the local, national and international levels.
Circular Accounting and Regenerative Business Models: How Environmental Foresight Drives SME Competitive Advantage Through Dynamic Capabilities Iman Supriadi; Rahma Ulfa Maghfiroh; Rukhul Abadi
Jurnal Inovasi Akuntansi (JIA) Vol. 3 No. 1 (2025)
Publisher : Faculty of Economics and Business, Universitas Mahasaraswati Denpasar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36733/jia.v3i1.11539

Abstract

This study aims to investigate the critical role of circular economy capabilities in enhancing SME competitiveness by developing an integrated theoretical framework that bridges dynamic capabilities theory with circular economy principles. Employing a rigorous quantitative research design, the study collected comprehensive data from SMEs operating across multiple industrial sectors in Indonesia. Advanced structural equation modeling techniques were applied to analyze the complex relationships between circular economy capabilities and competitive performance outcomes, while controlling for relevant contextual factors. This methodological approach ensures a robust examination of both direct effects and mediating mechanisms. The findings reveal that circular accounting literacy and regenerative business orientation enhance competitiveness through distinct pathways, with strategic environmental foresight playing a differential mediating role. Moreover, the study makes several novel contributions by developing an integrated capability framework for circular economy implementation, establishing circular accounting literacy as a fundamental SME competency, and demonstrating how specific capability configurations influence sustainable performance outcomes. These insights significantly advance both theoretical understanding and practical strategies for adopting circular business models within the SME sector.
Operating expenses enhance employee productivity and strengthen anti-fragility in the pawnshop business causal evidence from double machine learning Iman Supriadi; Mochamad Fatchurrohman
Economic Military and Geographically Business Review Vol. 4 No. 1: (July) 2026
Publisher : Institute for Advanced Science Social, and Sustainable Future

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61511/emagrap.v4i1.2026.3344

Abstract

Background: Digital transformation has reshaped how firms convert operating expenses into productivity gains, especially in service-based and financial institutions. While prior studies emphasize cost efficiency and technological adoption as performance drivers, evidence on whether rising operating expenses generate positive productivity shocks remains inconclusive. The literature also has not fully examined whether firms can become anti-fragile, where increasing operational costs strengthen capability. This study estimates the causal impact of operating expense growth on employee productivity and examines whether a state-owned financial institution evolves toward an anti-fragile model post-pandemic. Methods: This study applies a quantitative causal inference approach using post-pandemic annual secondary data from Pegadaian’s audited financial and sustainability reports. Employee productivity is measured by revenue and net profit per employee, with operating expense growth as the main treatment and financial stability indicators as controls. Double Machine Learning isolates the pure causal effect while addressing non-linearity and endogeneity, supported by visual analysis to validate patterns and identify digital efficiency thresholds. Findings: The results show a positive and statistically meaningful causal effect of operating expense growth on revenue per employee, with a coefficient of 6,755.68, indicating that higher operational spending significantly enhances productivity. Visual evidence supports anti-fragility, as post-pandemic observations consistently exceed predicted productivity trends, with the peak deviation in 2024, suggesting a digital efficiency threshold where intangible investments yield disproportionate gains, reinforcing anti-fragility theory and extending the Solow residual toward digital capability accumulation. Conclusion: The study concludes that strategically managed operating expenses function as productivity-enhancing investments rather than cost inefficiencies, confirming the emergence of an anti-fragile business model. Novelty/Originality of this article: This article introduces a causal machine learning framework to operationalize anti-fragility in firm-level productivity analysis and identifies a digital efficiency threshold that has not been empirically documented in prior financial services research.
PEMBERDAYAAN UMKM PENGOLAH HASIL LAUT MELALUI PELATIHAN DIGITAL MARKETING DAN PENERAPAN GREEN-BLUE BUSINESS MODEL DI KABUPATEN LAMONGAN Martin Zebua; Leonard Adrie Manafe; Iman Supriadi; Lanny Regina Susanti; Lathifah Aisha Nurwanti; Emmywati; Abdul Chamid; Wahyu Purno Irawan
Majalah Ilmiah "PELITA ILMU" Vol 8 No 2 (2025): PELITA ILMU (DESEMBER 2025)
Publisher : STIA Pembangunan Jember

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37849/mipi.v8i2.479

Abstract

Kegiatan pengabdian kepada masyarakat ini dilatarbelakangi oleh permasalahan yang dihadapi oleh pelaku Usaha Mikro, Kecil, dan Menengah (UMKM) pengolah hasil laut di Kabupaten Lamongan, Jawa Timur, yang masih mengalami keterbatasan dalam pemasaran digital, inovasi produk, dan kesadaran terhadap praktik bisnis berkelanjutan. Tujuan utama kegiatan ini adalah untuk meningkatkan kemampuan pelaku UMKM dalam memanfaatkan teknologi digital untuk promosi dan penjualan produk, sekaligus menumbuhkan kesadaran terhadap penerapan prinsip Green-Blue Business Model dalam pengelolaan usaha berbasis hasil laut. Kegiatan dilaksanakan pada tanggal 22 Oktober 2025 di Ruang Pertemuan Bandeng Lele, Dinas Perikanan Kabupaten Lamongan, dengan melibatkan sepuluh pelaku UMKM sebagai peserta. Metode pelaksanaan dilakukan melalui pendekatan partisipatif yang meliputi empat tahapan, yaitu persiapan, pelatihan, pendampingan, dan evaluasi. Pelatihan difokuskan pada peningkatan kemampuan pemasaran digital melalui media sosial dan marketplace, serta penerapan konsep bisnis berkelanjutan dengan pengemasan produk ramah lingkungan. Hasil kegiatan menunjukkan adanya peningkatan signifikan pada pengetahuan dan keterampilan peserta dalam penggunaan media digital, pembuatan konten promosi, dan kesadaran terhadap kelestarian lingkungan. Evaluasi kegiatan juga menunjukkan bahwa peserta lebih percaya diri dalam memasarkan produk secara daring dan mulai mengadopsi kemasan yang lebih ramah lingkungan. Kegiatan ini disimpulkan berhasil mencapai tujuan yang direncanakan serta memberikan kontribusi terhadap penguatan kapasitas ekonomi pesisir yang inovatif dan berkelanjutan.
Tax reform strategies to strengthen Indonesia’s digital economy contribution Iman Supriadi; Mochamad Fatchurrohman; Etin Puspita Sari
Review of Management, Accounting, and Business Studies Vol. 6 No. 2 (2025)
Publisher : Universitas Pendidikan Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38043/revenue.v6i2.6218

Abstract

This research aims to deeply investigate tax strategies and policies to increase the tax ratio in Indonesia, especially in the face of increasingly complex dynamics of the digital economy and global fragmentation. Using a descriptive and qualitative analytical approach, through literature studies, secondary data analysis, and case studies, this research aims to identify crucial obstacles in the taxation domain, formulate effective strategies to increase the tax ratio, and scientifically evaluate their impact. The results of the research highlight the state of Indonesian taxation, the strategies that can be applied to increase the tax ratio, as well as scientific contributions through the development of new concepts and the application of sustainable taxation strategies. The contribution of this paper lies in the formulation of policy recommendations that are not only theory-based but also supported by empirical evidence, in order to strengthen the foundation of Indonesia's tax system. In addition, this study provides direction for further research in the field of taxation and economics, directing future research agendas to deepen understanding and develop more effective policies in the face of changing global taxation dynamics.
CIRCULAR ECONOMY TRANSFORMATION IN MSMES: SUSTAINABLE BUSINESS MODEL INNOVATION TO ENHANCE ECONOMIC AND ENVIRONMENTAL PERFORMANCE Iman Supriadi; Mochamad Fatchurrohman; Etin Puspita Sari
Journal of Applied Economics in Developing Countries Vol 10, No 1 (2025): Journal of Applied Economics in Developing Countries
Publisher : MESP–FEB UNS

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jaedc.v10i1.99036

Abstract

This study analyzes the transformation of the circular economy in micro, small, and medium enterprises (MSMEs) through sustainable business model innovation and evaluates its impact on economic and environmental performance. The research aims to identify key factors influencing the successful implementation of circular economy principles and propose a theoretical framework relevant to developing countries. Employing a qualitative approach, this study utilizes a case study design and secondary data analysis, drawing from peer-reviewed journals, industry reports, and policy documents. Thematic analysis is applied to extract key patterns and relationships that support circular economy adoption in MSMEs. The findings reveal that integrating resource efficiency, waste reduction, and digital technologies enhances MSME competitiveness while promoting sustainability. Key success factors include leadership commitment, strategic partnerships, and access to technology and financing. This study contributes to the literature by offering a comprehensive framework that integrates circular economy principles with business model innovation in the MSME context. Practically, it provides strategic insights for policymakers, business leaders, and academics to accelerate the transition toward sustainable business models. Future research should focus on empirical validation and sector-specific applications to strengthen the framework’s applicability. By adopting circular economy strategies, MSMEs can enhance their resilience, drive sustainable economic growth, and contribute to global environmental goals.
REORIENTING ASIAN DEVELOPMENT BANK POLICY TO ENHANCE FOOD SECURITY AND RURAL DEVELOPMENT Iman Supriadi; Eva Wany
International Journal of Business, Law and Political Science Vol. 1 No. 4 (2024): International Journal of Business, Law and Political Science
Publisher : PT. Antis International Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61796/ijblps.v1i4.78

Abstract

This paper aims to evaluate the role of the ADB in rural development and food security in Asia and the Pacific and analyze the impact of its programs. The research approach involves literature analysis, case studies of ADB policy implementation, and synthesizing findings from multiple sources to develop a holistic understanding. Key findings include the success of ADB programs in improving rural infrastructure and community empowerment, as well as challenges such as implementation delays and global market uncertainty. This paper provides an in-depth look at the impact of ADB programs, presents key findings, and provides recommendations for future policy improvements
Co-Authors Abadi, Rukhul Abdul Chamid Ade Irma Suryani Lating Ahmad Taufiq Alfiyatussholichah, Alfiyatussholichah Amirah, Fathin Amrina Yulfajar Anita Kartika Sari Anita Kartika Sari Arinanda, Rizka Maulidia Ayu, Dewi Bambang Sri Wibowo Bayu , Aditya Burhan Stafrezar Della Putri Satiya Ningtyas Devi Meilina Dewi Mumpuni Yudowati Dewi Mumpuni Yudowati Dewie Trie Wijayati Ela Diana Saputri Emmywati Etin Puspita Sari Etin Puspita Sari Eva Wany Eva Wany Eva Wany, Eva Farikhah Rohmatul Hidayah Fathin Amirah Fitri Komariyah Hadmanti, Tiara Hendra Dwi Prasetyo Hesti Ayu S I.G.A Sri Deviyanti Ida, Rahvita Ijadiyah, Ni’matul Jamhari Jamhari Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo Kusuma Adi Rahardjo Lanny Regina Susanti Lathifah Aisha Nurwanti Lely Larasati Leonard Adrie Manafe Lisa Lisa Maghfiroh, Rahma Ulfa Maghfiroh, Rahma Ulva Martin Zebua Maxi Steven Sahetapy Mesya Aulia Nurjami Miya Dewi Suprihandari Mochamad Fatchurrohman Nas’ifah, Zanitsa Nindya Kartika Kusmayati Ni’matul Ijadiyah Nofita Anggreani Novira Rihadatul Aisyah Novita Eka Sulistyia Rini Nuruddin Parwita Setya Wardhani Puspitasari, Fanny Dwi Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Rahma Ulfa Maghfiroh Reza Nur Fauzi RIRIN ANDRIANA Rukhul Abadi Rukhul Abadi Rukhul Abadi Rukhul Abadi Rukhul Abadi S, Hesti Ayu Sari, Anita Kartika Teguh Herdijanto Tobing, Herna Tri Wahjoedi Tri Wahjoedi Wahyu Handayani Wahyu Purno Irawan Wibowo , Nugroho Wulandari Harjanti Zahra, Gabinda Zulafa Arianty, Gabinda Zahra