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Journal : Khazanah Sosial

Investigate The Relationship Between ICT Adoption and SME Performance with Digital Literacy Serving as A Mediator Variable Using TOE Framework Tamyiz, Uus Muhamad Husni; Munir, Munir; Furqon, Chairul; Dirgantari, Puspo Dewi
Khazanah Sosial Vol. 7 No. 3 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i3.49432

Abstract

The current study investigates the relationship Information Communication Technology (ICT) and social media adoption, with Small Medium Enterprise (SME) performance in West Java, Indonesia, utilizing digital literacy as a mediator variable.   The Technology-Organization-Environment (TOE) paradigm was utilized in conjunction with Diffusion of Innovation (DOI) theory to evaluate the impact of nine technological, organizational, and environmental features on ICT adoption.  To collect data, an online questionnaire was distributed to 396 small business owners, executives, and supervisors in West Java, and the results were analyzed using Partial Least Squares Structural Equation Modeling. According to the findings, organizational and contextual variables had a substantial impact on both ICT acceptance as well as digital literacy, but technological factors only influenced ICT adoption. The study found that ICT usage improves SME performance both directly and indirectly through the mediation of digital literacy.  The study broadens the TOE framework by incorporating previously underutilized factors like interactivity, visibility, and the bandwagon effect, while also providing empirical evidence of digital literacy's critical role in improving the relationship between technology adoption and business performance.  These findings provide useful insights for SME stakeholders in emerging economies looking to capitalize on digital transformation for a competitive advantage, emphasizing the significance of complete digital literacy development alongside technology adoption efforts.
The Moderating Role of Green Budget Tagging on Budgeting Practices and Fiscal Policy Sustainability in Ghana’s Local Government Awudu, Shaibu; Nugraha , Nugraha; Furqon, Chairul; Sari, Maya; Yuliawati, Ayu Krishna
Khazanah Sosial Vol. 7 No. 2 (2025): Khazanah Sosial
Publisher : UIN Sunan Gunung Djati

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/ks.v7i2.39345

Abstract

This study investigates how green budget tagging moderates the relationship between Green Budgeting Practices and fiscal policy sustainability in Metropolitan, Municipal, and District Assemblies (MMDAs). Using a quantitative research approach and multiple regression analysis, the study examines how Green Budget Practices influence Fiscal Policy Sustainability. Key findings reveal that while Climate Change Adaptation and Mitigation, Waste Management, Renewable Energy Development, and Natural Resource Conservation positively impact Fiscal Policy Sustainability, Sustainable transport does not directly affect fiscal policy sustainability. Moreover, Green budget labelling interacts negatively with Budget Practices and Fiscal Policy Sustainability. Net impacts indicate that environmental issues still support fiscal policy sustainability. Policymakers must address the issue of how green budget labelling has inadvertently harmed significant environmentally sustainable activities, and diligently design and implement a green budget labelling framework that balances ecological objectives with economic prudence. To ensure that environmental initiatives do not inadvertently compromise fiscal sustainability, they should also enhance communication between the departments responsible for environmental and fiscal policy management. This study makes a significant contribution to the implications of green budget labelling in Ghana. It provides policymakers with critical information regarding the impact of green budgeting on fiscal policy and offers recommendations for its implementation. This research addresses a gap in the literature, contributes to the growing discourse on sustainable fiscal policies, and offers a practical framework for other local governments to emulate more effectively align their environmental issues and economic objectives.