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All Journal MATRIK: JURNAL MANAJEMEN, STRATEGI BISNIS, DAN KEWIRAUSAHAAN Jurnal Ekonomi E-Dimas: Jurnal Pengabdian kepada Masyarakat Jurnal Mirai Management IJBE (Integrated Journal of Business and Economics) Journal of Economic, Bussines and Accounting (COSTING) Jurnal Dinamika Sosial Budaya Jurnal Riset Ekonomi dan Bisnis Khadimul Ummah Journal of Social Dedication Jurnal Pengabdian Masyarakat AbdiMas SENTRALISASI J-MAS (Jurnal Manajemen dan Sains) Alignment: Journal of Administration and Educational Management Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) Journal of Education, Humaniora and Social Sciences (JEHSS) Jurnal STIE Semarang (Edisi Elektronik) Management Studies and Entrepreneurship Journal (MSEJ) Publik: Jurnal Manajemen Sumber Daya Manusia, Administrasi dan Pelayanan Publik JIIP (Jurnal Ilmiah Ilmu Pendidikan) Indicators : Journal of Economic and Business Journal of Management and Business Environment (JMBE) Jurnal Pengabdian Kepada Masyarakat Jurnal Indonesia Sosial Teknologi Jurnal Pengabdian Pada Masyarakat Sustainable Business Journal Tematik PESHUM
Indarto Indarto
Universitas Semarang
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PENGARUH UKURAN PERUSAHAAN, TATA KELOLA PERUSAHAAN, DAN STRUKTUR MODAL TERHADAP LAPORAN KEBERLANJUTAN: PERAN MODERATOR STRUKTUR KEPEMILIKAN PADA 10 PERUSAHAAN TERBESAR YANG TERDAFTAR DI PASAR MODAL DI ASIA PASIFIK Yohanes Andri; Supramono Supramono; Indarto Indarto
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/6dkqjn65

Abstract

Penelitian ini bertujuan untuk menganalisis Size, Corporate Governance, Capital Structure Terhadap Sustainbility Report Dengan Ownership Structure Sebagai Variabel Moderating (Studi Pada Top 10 Go Public Companies Asia Pasific). Permasalahan yang melatarbelakangi penelitian ini adalah kemajuan dunia saat ini berupa perubahan iklim, perang, krisis ekonomi, digitalisasi yang semakin maju menjadikan penting untuk setiap perusahaan mengetahui laporan keberlanjutan dalam menghadapi perkembangan ekonomi, sosial, perubahan lingkungan serta dampak yang ditimbulkan bagi perusahaan tersebut di era global. Serta pentingnya laporan keberlanjutan. Metode Penelitian yang digunakan adalah metode kuantitatif, dengan jumlah populasi 140 dan sampel dalam penelitian ini berjumlah 70 ( Tujuh puluh) perusahan go public dikawasan Asia Pasific pengambilan sampel yang dilakukan oleh penulis adalah pursposive sampling. Alat analisis dari penelitian ini menggunakan analysis PLS-SEM dan SPSS. Hasil analisa membuktikan bahwa size tidak berpengaruh positif terhadap sustainability report,  corporate governance berpengaruh positif terhadap sustainability report, capital structure tidak berpengaruh positif terhadap sustainability report,  ownership structure tidak dapat memediasi pengaruh size sustainability report, ownership structure berpengaruh positif, dan dapat memediasi corporate governance terhadap sustainability report, ownership structure tidak dapat memediasi pengaruh capital structure terhadap sustainability.
STRATEGIC MANAGERIAL ANALYSIS OF PT MULTI MEDIKA RAHARJO: A COMPETITIVE ADVANTAGE APPROACH Julian Petra Hernando Kaaro; Indarto Indarto; Adjiati Utaminingsih
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/9ktya438

Abstract

The vast development of medical device industry has led to the establishment of medical device distributor as a key agent in ensuring product availability, quality, and regulatory compliance. PT Multi Medika Raharjo is a medical device distributor company established in 2005, whose distribution focus primarily in Central Java and DIY. The COVID-19 pandemic along with the regulations of the Ministry of Industry and Ministry of Health encouraging the use of domestic production equipment, marked a leap on the medical device distributor company development, and the higher level of competition between companies. This study aims to analyze the competitive advantage strategy of PT Multi Medika Raharjo. Employing qualitative approach, this study examined the competitive advantage strategy of PT Multi Medika Raharjo, based on the data collected in the field. The primary data were obtained from in-depth interview techniques and observations involving the company CEO, technical manager, and marketing staff. The secondary data were obtained through literature review. In analyzing the data, the researcher implemented Porter and Houma's competitive advantage theory. The study concluded that there are several competitive advantage strategies implemented by PT Multi Medika Raharjo. The company established HR development to improve the quality of synergistic product output, acquired CDAKB and ISO 9001:2015 certification and ensures that the sub-distributors acquired the same certification to maintain the quality of a product.  Furthermore, PT Multi Medica Raharjo aims to conduct their business mainly in Central Java and DIY area to be able to identify their target segments by conducting in-depth market analysis.  
Co-Authors Adjiati Utaminingsih Ahmad Sirin Ajeng Yuanitasari Akhmad Faishol Albert Albert Albertus Wijaya Kurniawan Andreanus Tejo Suwarno Apridyta Rachma Aryani Aprih Santoso Ardiani Ika Sulistyawati Aulia Nur Faizah Bangun Putu Dika Christantius Dwiatmadja Damar Tedja Sukmana Darmadi Darmadi Daru Setyo Wahyono Dasanti Jiwaning Winahyu David Triyono Dian Indriana Dicky Adhinurwanto Djoko Santoso Djoko Santoso Djoko Santoso Djoko Santoso Dyah Lis Apriyani Dyah Nirmala A.J Erna Infitharina Erna Susanti Fitria Afriyani Franes Pradusuara Gracia Elora Mujianto Hardhani Widiastuti Heru Budi Sulistyanto Ikhwan Wicaksono Joel B. Tan Juandy Seiver Langelo Julian Petra Hernando Kaaro Kesi Widjajanti Lestari, Rohmini Indah Lilik Widayanto Lucia Hartiningtyas Mardyasari MM Shinta Pratiwi Muhammad Ridwan Muhammad Syukron Ginanjar Nunik Kusnilawati Oki Yudha Nawa Oxy Mahendra Prabowo Pahlawansjah Harahap Pahlawansjah Pahlawansjah Pahlawansyah Harahap Paulus Wardoyo Prawihatmi, Chatarina Yekti Pristiana Diah Ariyantika Puji Ambarukmi Rebecca R Maquilling Riadhotus Sholekhah Riski Meirdiani Lestari Riza Halida Nafiha Rizki Budi Ericaningtyas Robby Santoso Rosalia T Gabronino Rossalina Dyah Rizky Hardianti Santoso, Joko Siti Chasanah Siti Nur Alfiyah Slamet Jarwanto Sri Haryati Sri Indarwati Sri Sarwoasih Sri Yuni Widowati Sri Yuni Widowati Sriatun Sriatun Sujito Sukarno . Supramono Teguh Ariefiantoro utaminingsih, adijati Vera Setyadi Wyati Saddewisasi Wyati Sadewisasi Yohanes Andri Yuli Budiati Yuli Budiati Yuli Budiati Yuniarti Anis Pramukawati