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All Journal Accounting Infestasi Journal of Auditing, Finance, and Forensic Accounting Dinamika Ekonomi - Jurnal Ekonomi dan Bisnis Jurnal Pendidikan Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Finansial Indonesia Open Access Indonesia Journal of Social Sciences AJAR (Asian Journal of Accounting Research) (e-Journal) Open Access Indonesia Journal of Social Sciences Jurnal Pengabdian Ilung (Inovasi Lahan Basah Unggul) Economics, Business, Accounting & Society Review Journal of Applied Accounting Carmin: Journal of Community Service JUTRIANCE JURALINUS
Rifqi Novriyandana
University Of Lambung Mangkurat, Banjarmasin, Indonesia
Agriculture, Biological Sciences & Forestry Arts Humanities Astronomy Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Dentistry Economics, Econometrics & Finance Education Energy Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Nursing Physics Public Health Social Sciences Other

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Journal : Economics, Business, Accounting

 1 
Challenges and Strategies of Dayak Entrepreneurs in Modernization: An Accounting Perspective Novriyandana, Rifqi; Damayanti, Ratna Ayu; Said, Darwis; Rijal, Muhammad
Economics, Business, Accounting & Society Review Vol. 3 No. 3 (2024): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v3i3.160

Abstract

Over the years, Dayak groups in Central Kalimantan, especially the Ngaju Dayak tribe, have operated in line with their traditional norms and expertise, preserving their cultural identity in the face of modern challenges. However, the pressures of technology and globalization often impede their ability to maintain business sustainability, creating a complex dynamic between tradition and adaptation. The Ngaju Dayak culture is characterized by robust ideals embedded in everyday life, such as solidarity, reverence for the environment, and cooperation. These traditional values significantly shape their daily lives and extend into their commercial practices. These cultural values deeply influence corporate practices, shaping thought processes and decision-making strategies within their businesses. By adhering to these principles, Ngaju Dayak entrepreneurs foster a sense of trust and collective well-being, which strengthens community bonds and supports business activities. The research methodology employed in this study was qualitative, involving in-depth interviews with 30 informants. The informants were selected based on their involvement in entrepreneurship and their ability to represent the diverse perspectives of the Ngaju Dayak community. The findings reveal that ethnic entrepreneurship among the Ngaju Dayak is intricately linked to both economic factors and enduring cultural values. Their cultural principles not only guide their business practices but also enhance the connection between ethnic entrepreneurship and broader corporate aspirations, ensuring that their businesses remain sustainable while staying true to their cultural heritage. This research underscores the importance of integrating cultural values into modern entrepreneurial strategies to foster resilience and sustainability.
Do Governance Mechanisms Matter? Evidence from Food and Beverage Sector in Indonesia Hardi, Enny; Novriyandana, Rifqi; Miliya, Hisni; Junus, Amiruddin; Darmawati, Darmawati
Economics, Business, Accounting & Society Review Vol. 4 No. 1 (2025): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v4i1.197

Abstract

This study investigates the impact of corporate governance mechanisms on financial performance, with a focus on publicly listed food and beverage manufacturing companies in Indonesia during the period 2017–2023. Grounded in Agency Theory, this research examines the influence of four key governance mechanisms: Independent Board of Commissioners (IBC), Audit Committee (AC), Managerial Ownership (MO), and Institutional Ownership (IO) on firm profitability as measured by Return on Assets (ROA). The study used multiple linear regression analysis. The results reveal that IBC, AC, and MO have statistically significant positive effects on ROA, confirming their roles as effective internal governance mechanisms in mitigating agency conflicts and promoting accountability. However, IO does not exhibit a significant relationship with financial performance, indicating that ownership by institutional investors alone may be insufficient to enhance firm value, particularly in emerging market contexts with weak regulatory environments and passive investment behavior. These findings underscore the necessity of context-sensitive governance reforms and suggest that ownership structures must be complemented by active monitoring and stakeholder alignment. Furthermore, the study highlights the limitations of single-theory approaches and advocates for a pluralistic governance framework that integrates multiple perspectives, including stewardship and stakeholder theories. By providing industry-specific insights and empirical evidence from an underexplored emerging economy sector, this study contributes to the evolving discourse on corporate governance effectiveness and offers practical implications for regulators, investors, and corporate leaders.
Co-Authors Arifuddin Arifuddin Darmawati Darmawati Darwis Said, Darwis Dewi Lesmanawati Dr. Prihantoro one Enny Hardi Fadhlina, Fadhlina Fathul Jannah, Fathul Hudaya, Muhammad Isnawati ISNAWATI Isnawati Isnawati Junus, Amiruddin Lailata, Nadhifa Tahta Lili Safrida Limarjan, Sustinah Limarjani, Sustinah Maulida, Sri Mediaty Melllani Yuliastina Miliya, Hisni Muchammad Yusup Nor Hikmah Nor Hikmah Rasidah Rasidah Rasidah, Rasidah Ratna Ayu Damayanti Reja Fahlevi Rijal, Muhammad Sarwani Sarwani, Sarwani Sustinah Limarjani Wahyudin Nor Wia Rizqi Amalia Wimby Wandary Zahroh, Fatimatus