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The Role of Green Innovation. Cost Efficiency, and Government Incentives on the Financial Sustainability of Eco-Conscious MSMEs Meilandri, Detti; Saputri, Novitasari Agus; Ridwan, Mohammad; Hardiwinoto, Hardiwinoto; Kristanto, Eri; Sudarmanto, Eko
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1185

Abstract

This study investigates the influence of green innovation, cost efficiency, and government incentives on the financial sustainability of eco-conscious Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a quantitative approach and survey data collected from 200 MSMEs engaged in sustainable practices, the study employs multiple linear regression analysis with SPSS to test three proposed hypotheses. The results reveal that all three independent variables have a positive and significant impact on financial sustainability. Green innovation enables firms to differentiate their products, improve resource use, and access green markets. Cost efficiency enhances financial performance through waste reduction and operational optimization. Meanwhile, government incentives play a vital role in supporting sustainable initiatives by reducing financial and technical barriers. These findings underscore the strategic importance of integrating internal capabilities and external support to achieve long-term sustainability and competitiveness for MSMEs. The study contributes to the theoretical development of sustainable entrepreneurship and provides practical recommendations for managers and policymakers in emerging economies.
Pengaruh Pengetahuan Akuntansi, Pengalaman Usaha, Dan Motivasi Kerja Terhadap Penggunaan Informasi Akuntansi Pada Pelaku Ukm Di Kota Batu Nurhayati, Septiana; Ulum, Ihyaul; Agus Saputri, Novitasari
Journal of Comprehensive Science Vol. 1 No. 5 (2022): Journal of Comprehensive Science (JCS)
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v1i5.137

Abstract

Penelitian ini di lakukan di Kota Batu. Tujuan penelitian ini untuk mendeskripsikan pengetahuan akuntansi, pengalaman usaha, dan motivasi kerja berpengaruh terhadap peningkatan penggunaan informasi akuntansi pada pelaku UKM. Penelitian ini termasuk penelitian kuantitatif asosiatif. Teknik pengambilan sampel dalam penelitian ini menggunakan teknik convenience sampling. Penelitian ini menggunakan data primer yaitu menggunakan kuesioner kepada informan UKM di Kota Batu. Alat yang digunakan dalam penelitian ini adalah menggunakan software aplikasi berupa SmartPLS dengan pendekatan SEM (Structural Equation Model). Hasil penelitian ini menunjukkan bahwa pengetahuan akuntansi dan pengalaman usahan berpengaruh positif terhadap penggunaan informasi akuntansi, sedangkan motivasi kerja berpengaruh negative terhadap penggunaan informasi akuntansi.
PENDAMPINGAN LEGALITAS USAHA DAN DIGITAL MARKETING PADA UMKM MAKANAN DI KOTA BATU Arisanti, Ike; Saputri, Novitasari Agus
Abdi Dosen : Jurnal Pengabdian Pada Masyarakat Vol. 5 No. 3 (2021): SEPTEMBER
Publisher : LPPM Univ. Ibn Khaldun Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (525.627 KB) | DOI: 10.32832/abdidos.v5i3.924

Abstract

Salah satu UMKM yang ada di kota batu adalah umkm makanan yang berada didesa torong rejo kota batu, UMKM pengolahan makanan diantaranya brambang goreng dan keripik singkong yang selama ini kurang mendapatkan informasi mengenai perizinan. sehingga para pelaku UMKM tersebut sulit mendapatkan akses modal dan izin pemasaran untuk mengembangkan usahanya sehingga cenderung memasarkan produknya tanpa menggunakan merek. Pengabdi melakukan koordinasi dengan mitra, hasil koordinasi yang dilaksanakan memiliki tujuan agar semua masalah yang muncul dapat diselesaikan berdasarkan kebutuhan mitra. Hasil koordinasi dengan mitra menemukan beberapa masalah diantaranya : Sarana dan prasarana yang terbatas, hal ini dikarenakan modal yang dimiliki oleh UMKM juga sangat terbatas. Modal yang mereka miliki hanya dikelola dan dikembangkan pada aspek- aspek tertentu saja sehingga aktivitas lain yang belum dikembangkan cenderung kurang memiliki daya saing. Misalkan aktivitas pemasaran yang masih cenderung konvensional dan peningkatan kualitas produk melalui perbaikan kemasan belum dilakukan. Solusi yang ditawarkan pengabdi antara lain agar mitra memiliki daya saing yang optimal maka branding perlu diberlakukan di produk mitra. Selain itu dengan branding sudah dipastikan masyarakat mengenal produk mitra dengan baik dan hal ini sebagai salah satu cara peningkatan pendapatan produk mitra. Pertama Pengabdi akan melakukan pendampingan pembuatan desain merek, kemasan dan digital marketing kepada mitra.
Analysis of Accounting Information System on Cash Receiving Function (Case Study on CV. Abers Jaya Mandiri Tanjung Selor) *Novitasari Agus Saputri; Andi Ramdhani; Siti Zubaidah
Riwayat: Educational Journal of History and Humanities Vol 5, No 2 (2022): Agustus 2022, History, Learning Strategy, Economic History and Social Knowledge
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v5i2.28867

Abstract

This study aims to explain the accounting information system on the cash receipts function carried out by CV. Abers Jaya Mandiri Tanjung Selor, this research is a qualitative descriptive research which is a study to investigate, analyze, explain, and describe the quality of social influence in order to determine the application of accounting information systems to the cash receipts function of CV. Abers Jaya Mandiri Tanjung Selor. In this study, the research results obtained by researchers in the input section are seen from some of the documents used, there is no authority from the company, other than that the form belongs to CV. Abers Jaya Mandiri Tanjung Selor not all have detailed serial numbers. In the process section, the company does not carry out inventory recording and bank reconciliation, besides that the procedure for receiving cash from credit sales is not adequate with the procedure for granting credit and in the financial statements as the company's output still has shortcomings, namely the financial statements do not have information and explanations, so for the layman difficult to understand from the reports issued by the company. This study aims to explain the accounting information system on the cash receipts function carried out by CV. Abers Jaya Mandiri Tanjung Selor, this research is a qualitative descriptive research which is a study to investigate, analyze, explain, and describe the quality of social influence in order to determine the application of accounting information systems to the cash receipts function of CV. Abers Jaya Mandiri Tanjung Selor. In this study, the research results obtained by researchers in the input section are seen from some of the documents used there is no authority from the company. In the process section the company does not carry out inventory recording and bank reconciliation and in the financial statements as output the company still has shortcomings, namely financial statements has no description and explanation.