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A Comprehensive Dataset for Bibliometric Analysis of Sustainable Entrepreneurship with Augmented Bibliometric Approach Dian Perwitasari; An Nurrahmawati; Heri Susanto
Journal of Theoretical and Applied Management (Jurnal Manajemen Teori dan Terapan) Vol. 16 No. 2 (2023)
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/jmtt.v16i2.45794

Objective: The issue of Sustainable Entrepreneurship (SE) has attracted significant attention in recent years, aligning with the concerted global efforts to carry out the SDGs for 2030. Hence, this study aimed to analyze state of the art in SE research to navigate the result of international publication trends regarding SE for 20 years. Design/Methods/Approach: This study uses bibliometric analysis to explore the evolution of streams of 338 papers from the Scopus database spanning from 2003 to 2022, including identifying the evolution of publications, contributions of authors, countries, and core journals to a field. In addition, we use the Augmented Bibliometric Approach by mapping and visualizing trend analysis of bibliographic coupling, co-citation, and co-author relationships of datasets, using VOSviewer 1.6.19. Findings: The result showed a consistent upward trajectory in publications from 2015 onwards. Furthermore, our study showed influential authors, papers, countries, and journals within this domain. Originality/Value: This study contributes to elucidating the evolution of SE, serving as a valuable resource for future studies, aiding in the formulation of theoretical frameworks, and facilitating advancements in this area. Practical/Policy implication: Given the results, managers should apply various techniques to minimize the negative impact of their business continuity, a strategic approach towards the triple bottom line. Practitioners and policymakers should be able to interpret innovations in sustainability assessment systems further to enable them to formulate policies, strategies, and guidelines to promote the sustainable development agenda (SDGs).

Pelatihan Literasi Keuangan dan Keuangan Inklusif Pada Kelompok UMKM Purna Migran Desbumi Wonosobo Alvian Alvin Mubarok; Muhamad Ridwan; Heri Susanto; Zulfikar Muhamad Hasan; Yoga Religia
JEPEmas: Jurnal Pengabdian Masyarakat (Bidang Ekonomi) Vol 2 No 2 (2023): Oktober 2023
Publisher : UP2MF Fakultas Ekonomi dan Bisnis, Universitas Sains Al-Qur'an (UNSIQ) Jawa Tengah di Wonosobo

Show Abstract | Download Original | Original Source | Check in Google Scholar

Financial literacy is one of the programs launched by the Financial Services Authority (OJK) to instill knowledge related to financial service products and how to access them. The 2019 National Survey of Financial Literacy and Inclusion (SNLIK) showed a financial literacy index of 38.03% and a financial inclusion index of 76.19%. This shows that the level of knowledge regarding financial service products is still quite low. The MSMEs of the Desbumi Wonosobo Retired Migrant Women's Community is a community group that needs attention. This group is a group of women who have stopped working after becoming female workers (TKW) and have no income. The Social Analysis and Research Institute (SARI) provides training in the form of financial literacy and financial inclusion seminars to increase knowledge about financial service products. It is hoped that this knowledge can provide guidelines for accessing capital in financial service institutions, in this case banks

Implementation of Good Corporate Governance in Cooperatives: A Study in Yogyakarta Indonesia Kunti Sunaryo; Zuhrohtun Zuhrohtun; Siwi Hardiastuti. E.K.; Indra Kusumswardhani; Heri Susanto
Asian Journal of Social and Humanities Vol. 1 No. 04 (2023): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v1i04.26

This study aims to measure the implementation of corporate governance (GCG) practices in cooperatives. Cooperatives are seen as having a great influence on the country's economic growth. Corporate governance if carried out properly will have an impact on the growth of the existing cooperative which in turn will provide welfare to its members. Good cooperative management must carry out GCG practices that are accountability, effectiveness, responsibility, transparency, fairness, and independence which are the basic principles of a good organization. This study uses cooperative members and administrators as research objects. This research uses a descriptive approach. The results of data processing show that the questionnaires distributed are valid and reliable so that it can be concluded that the average results of the measurement of accountability, effectiveness, responsibility, transparency, fairness and independence in cooperatives show a number above 4 so that it can be concluded that GCG practices in cooperatives are running very well

Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.

Exploring The Impact of Green Accounting and Corporate Social Responsibility Disclosure on Firm Value Through Profitability In Mining Companies In Indonesia Sri Luna Murdianingrum; Zuhrohtun Zuhrohtun; Indro Herry Mulyanto; Heri Susanto; Alfistia Maradidya; Handani Maheresmi
Asian Journal of Social and Humanities Vol. 2 No. 5 (2024): Asian Journal of Social and Humanities
Publisher : Pelopor Publikasi Akademika

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59888/ajosh.v2i5.245

This study is dedicated to examining how the implementation of green accounting and the disclosure of corporate social responsibility impact the value of mining companies in Indonesia through profitability. Green accounting is a relatively novel area of research in Indonesia, particularly in the context of the mining sector. Given the ongoing governmental reforms in the mining industry, with the prohibition of raw material exports under Law Number 3 of 2020 amending Law Number 4 of 2009 on Mineral and Coal Mining, the study finds it intriguing to explore the implications of green accounting. The ban on nickel ore exports, as stipulated by the aforementioned legal amendments, sparked strong opposition from the European Union, leading to Indonesia being taken to the World Trade Organisation (WTO) in early 2021. This policy aligns with the broader objective of downstreaming, which seeks to secure a domestic supply of raw materials for mineral processing and refining, thereby mitigating adverse environmental effects. To initiate the research, the first step involves gathering data on pertinent variables from the financial statements of mining companies listed on the Indonesian Stock Exchange (IDX). Subsequently, SPSS will be employed to conduct tests and assess the influence of green accounting and corporate social responsibility disclosure on firm value, with profitability acting as a mediating factor.

Analisis Hubungan Intellectual Capital dan Struktur Modal: (Studi Pada Perbankan Syariah di BEI Selama Masa Pandemi Covid 19) Rosita Rosita; Fatlina Zainudin; Heri Susanto; Sari Ramadhani
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 1 No. 2: Juni 2022
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v1i2.595

This study aims to be able to contribute to providing a view of the condition of the capital structure of Islamic banking in facing economic downturns during the Covid-19 pandemic. The research design is prepared by analyzing the relationship that explores elements of Intellectual Capital (IC) to the capital structure. The Islamic banking data used is quarterly data in the period 2020 and 2021. The results showed that Islamic banking that has IC elements, namely Human Capital Efficiency, Structural Capital Efficiency, Capital Employed Efficiency and High Relational Capital Efficiency, has low financial leverage. This condition is important for Indonesian Islamic banks in controlling the risks of their capital structure. This has the implication that Islamic banking must always maintain the strength of the elemental values in the IC in its operations.

The Role of Soft Skills in Mediating the Relationship between Risk Management Competency and Work Readiness Zuhrohtun Zuhrohtun; Kunti Sunaryo; Sri Astuti; Heri Susanto
JPPI (Jurnal Penelitian Pendidikan Indonesia) Vol. 10 No. 3 (2024): JPPI (Jurnal Penelitian Pendidikan Indonesia)
Publisher : Indonesian Institute for Counseling, Education and Theraphy (IICET)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29210/020243013

This study aims to investigate the impact of soft skills in mediating the relationship between risk management competence and job readiness in students in Yogyakarta. The independent campus learning program is expected to be able to bridge students in preparing for their future. One of the curricula in universities, especially accounting majors, is related to understanding risk management competencies. This analysis is carried out on students majoring in accounting who have obtained lessons related to risk management. This study used random sampling through data collection. Warp PLS is used as an analysis model using path analysis. Organizational risk management, process risk management and standard risk management are the three components used in this study. This study provides empirical evidence that only process risk management can affect soft skills but cannot directly affect student job readiness but process risk management competencies can affect student job readiness if mediated by soft skills. This research provides input to universities to improve the soft skills of prospective graduates so that they have better job readiness

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