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All Journal Indonesian Journal of Business and Entrepreneurship (IJBE) Jurnal Aplikasi Bisnis dan Manajemen (JABM) E-Journal SAR (Soedirman Accounting Review): Journal of Accounting and Business BALANCE: Jurnal Akuntansi, Auditing dan Keuangan JURNAL VISIONIDA Jurnal Bisnis dan Akuntansi The International Journal of Business Review (The Jobs Review) SULUH: Jurnal Abdimas Review of Management and Entrepreneurship Community Development Journal: Jurnal Pengabdian Masyarakat Journal of Management - Small and Medium Enterprises (SME's) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Annals of Management and Organization Research Studi Ilmu Manajemen dan Organisasi Akuntansi dan Teknologi Informasi Trilogi Accounting & Business Research Journal of Accounting and Finance Management (JAFM) Capacitarea : Jurnal Pengabdian Kepada Masyarakat INQUISITIVE: International Journal of Eonomic Jurnal Ilmiah Akuntansi Pancasila (JIAP) Journal of International Accounting, Taxation and Information Systems Greenation International Journal of Economics and Accounting Balance: Jurnal Akuntansi, Auditing, dan Keuangan Atestasi : Jurnal Ilmiah Akuntansi Research in Education, Technology, and Multiculture Jurnal Manajemen Pendidikan
Eka Sudarmaji
Faculty Of Economics And Business, Universitas Pancasila, Jakarta, Indonesia
Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Library & Information Science Public Health Social Sciences Other

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PENGARUH PROFITABILITAS, STRUKTUR MODAL, DAN CORPORATE SOCIAL RESPONSIBILITY TERHADAP NILAI PERUSAHAAN DENGAN UKURAN PERUSAHAAN SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SEKTOR INDUSTRI PERIODE 2019-2022 Murni, Yetty; Sudarmaji, Eka; MARSELA ANGGI YANI
Jurnal Ilmiah Akuntansi Pancasila (JIAP) Vol. 4 No. 2 (2024): September
Publisher : Fakultas Ekonomi dan Bisnis Universitas Pancasila

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35814/jiap.v4i2.6438

Abstract

The aim of this research is to examine the impact of profitability, capital structure and corporate social responsibility on company value, with company size as a moderating variable in the industrial sector listed on the Indonesia Stock Exchange. The research was conducted for four years, starting from 2019 to 2022. A total of 17 companies were selected as research samples that met the criteria using a purposive sampling method. The hypothesis was tested using multiple linear regression analysis using Eviews 12 software. The research results show that profitability, capital structure and company size have a significant impact on company value. Company size is able to moderate the influence of capital structure and corporate social responsibility on company value. However, corporate social responsibility does not have a significant influence on company value, and company size does not moderate the effect of profitability on company value.
The Impact of Digital Marketing Literacy on MSME Sales Performance: A Systematic Literature Review Khairilisani, Destita; Widyastuti, Sri; Sudarmaji, Eka
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6447

Abstract

The decline in sales performance among Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu Province poses a significant challenge, particularly in light of the national trend toward digital economic expansion. The objective of this research is to consolidate empirical evidence concerning the correlation between digital marketing literacy and the sales performance of MSMEs through a systematic literature review (SLR) of publications from 2020 to 2025. In accordance with the PRISMA protocol, 20 articles from the Scopus, Web of Science, and SINTA databases were subjected to thematic analysis. The results indicate that proficiency in digital marketing has a significant positive impact on MSME sales (β = 0.35–0.50), although this effect is mitigated by access to digital infrastructure, the age of the business owner, and the type of business. MSME proprietors aged over 45 and those located in rural areas exhibit heightened resistance to technology adoption, despite training initiatives. Significant deficiencies encompass a scarcity of regional studies in Sumatra, the absence of integrated models analysing infrastructure moderation, and the prevalence of quantitative designs lacking comprehensive investigation. This study makes a theoretical contribution by developing the Digital Literacy-Performance Nexus framework and has real-world implications for community-based digital training policy. Future research will encompass longitudinal studies and mixed-method approaches within regional contexts.
Hack the Business Canvas Model Based on Product-Service System: Natural Language Processing (NLP) Perspective Eka Sudarmaji; Herlan Masrio; Ismiriati Nasip
Studi Ilmu Manajemen dan Organisasi Vol 5 No 1 (2024): April
Publisher : Penerbit Goodwood

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/simo.v5i1.2530

Abstract

Purpose: This research aims to explore the business model used for energy service companies or ESCOs. Research methodology: This research uses action research based on soft systems methodology and uses business analogies to explore implementing alternative PSS business models. The question component of this research uses the canvas business model (BMC) framework. The use of Natural Language Processing (NLP) from the sub-field of artificial intelligence is used to investigate the problems and concerns of stakeholders about energy efficiency services today. Results: It was found that NLP can extract issues or sentiments about positive or negative aspects when it comes to the development and role of energy service companies in Indonesia. It was also found that PSS's alternative business model can be used as a visual representation of how an energy service company creates, delivers, and adds value to its proportion of customers. Limitations: This research investigated case studies conducted between June 2020 and April 2021 on ESCO company. The findings from this case study may not generalize well to other contexts. Additional case studies on different populations are often needed. Contribution: Due to the increasing demand for energy and limited energy supply, companies can gain a competitive advantage by applying the PSS business model to the energy efficiency industry. Furthermore, there is a vast and untapped market potential for energy service companies in the energy efficiency industry in Indonesia.
SOSIALISASI PENDAMPINGAN LITERASI KEUANGAN PADA UMKM KELURAHAN KEMIRI MUKA Tyahya Whisnu Hendratni; Eka Sudarmaji
Community Development Journal : Jurnal Pengabdian Masyarakat Vol. 6 No. 3 (2025): Volume 6 No 3 Tahun 2025
Publisher : Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/cdj.v6i3.46726

Abstract

Kemiri Muka ditemukan sejumlah permasalahan utama yang menjadi kendala dalam pengelolaan usaha. Permasalahan tersebut antara lain : a) Kurangnya literasi keuangan, b) Minimnya akses terhadap layanan keuangan finansial, c) Kurangnya pemahaman Kemiri Muka adalah sebuah kelurahan Di Kecamatan Beji, kota Depok, Jawa Barat. Berdasarkan hasil observasi dan wawancara dengan beberapa pelaku UMKM di kelurahan tentang investasi dan d) Belum optimalnya pemanfaatan Teknologi Keuangan. Dalam rangka mengatasi berbagai permasalahan yang dihadapi oleh pelaku UMKM kami tim FEB-UP bekerjasama dengan PT. PNM Depok menyelenggarakan kegiatan PkM yang berfokus pada peningkatan literasi keuangan terkait manajemen keuangan dan pengenalan investasi yang relevan dengan kebutuhan UMKM. Dengan tema CERDAS FINANSIAL UMKM berkelanjutan. Sasaran UMKM yang mengikuti pelatihan adalah UMKM Binaan PT.PNM Depok yaitu yang hadir sebanyak 38 UMKM. Materi yang diberikan adalah terkait dengan penbukuan sederhana, sehingga diharapkan UMKM bisa membedakan antara uang hasil usaha dengan uang pribadi. Ada pemisahan antara harta pribadi dengan harta yang diperoleh dari usaha. Selain itu sebagai pengenalan juga diperkenalkan aplikasi LAMIKRO. LAMIKRO adalah aplikasi pembukuan akuntansi sederhana untuk usaha mikro yang bisa digunakan melalui smartphone dengan system Android. Partisipasi peserta UMKM selama pelatihan sangat antusias dan responsif. Dibuktikan pada saat pre-test dan post-test pada setiap pernyataannya.
Beyond Technical Barriers: A Soft Systems-Regression Framework for Scaling Industrial Energy Efficiency Adoption Herlan Herlan; Eka Sudarmaji; Widyaningsih Azizah
Annals of Management and Organization Research Vol. 7 No. 4 (2026): May
Publisher : goodwood publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/amor.v7i4.3992

Abstract

Purpose: This study examines how stakeholder engagement, financial support, policy frameworks, and technology awareness shape sustainable energy efficiency adoption among Indonesian SMEs and corporations, where only 30% of conservation potential is realized despite existing incentives. Research Methodology: This study used a two-phase hybrid design. Phase one applied SSM with focus group discussions, interviews, and CATWOE analysis to map policy fragmentation. In Phase two, 303 firms in Jakarta, Tangerang, and Bekasi completed structured questionnaires with a 42-item Likert scale, and three-tier regression models examined adoption, viability, and alignment pathways. Results: The SSM identified SEE adoption as a wicked problem due to stakeholder conflicts and institutional misalignment. Three-tier regression showed policy support as the strongest predictor, explaining 60.9% of the adoption variance. Performance impact and market readiness explained 57% of the viability variance, while staff capacity accounted for 52.9% of the alignment variance. Conclusions: Scaling SEE adoption requires institutional coherence, stakeholder alignment, and organizational readiness. Coherent policy frameworks, performance- based financing, and collaborative governance that integrate sociocultural and technical realities are essential for making meaningful progress. Limitations: The study was limited to Greater Jakarta, which limits generalizability, and the cross-sectional design cannot confirm causal direction. SSM was applied only through stage six; future research should extend the framework longitudinally across diverse regions and industries. Contributions: This is the first study to integrate SSM with three-tier regression for energy conservation in Indonesia. It introduces a performance-based blended finance model that links microcredit repayments to verified energy savings tracked in real time via smart meters.
Sustainability Accounting Compliance Under IFRS S2: Carbon Emission Disclosure in Public Enterprises Across Three Regulatory Phases, A Systematic Literature Review Widyaningsih Azizah; Eka Sudarmaji
Journal of International Accounting, Taxation and Information Systems Vol. 3 No. 2 (2026): May
Publisher : CV. Proaksara Global Transeduka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70865/jiatis.v3i2.153

Abstract

This review examines how public enterprises across three regulatory phases which are voluntary disclosure, mandatory adoption, and early enforcement comply with carbon emission disclosure requirements under IFRS S2 Climate-related Disclosures, issued by the International Sustainability Standards Board in June 2023. Despite the growing urgency of climate accountability, empirical evidence on whether public enterprises genuinely meet IFRS S2 obligations, and what explains variation in compliance quality, remains fragmented. A systematic search of four databases (Google Scholar, Semantic Scholar, Scopus, and CrossRef) produced a final corpus of 154 peer-reviewed articles, book chapters, and conference papers published between 2006 and 2026, screened according to PRISMA guidelines. Thematic synthesis identified three overlapping evidence clusters: standard adoption readiness in emerging economies, governance and board-level determinants of disclosure quality, and the role of digital data infrastructure in enabling compliance. Findings show that larger, state-affiliated enterprises in jurisdictions with pre-existing mandatory frameworks tend to disclose more completely, while most developing-country evidence points to moderate disclosure indices, persistent Scope 3 gaps, and significant institutional capacity deficits. The review supports three empirical hypotheses: compliance quality improves with regulatory phase progression, board governance quality positively moderates that relationship, and digital data capability independently predicts compliance quality across all three phases. Practically, the findings argue for sequenced implementation strategies that align regulatory mandates with investments in governance structures, carbon accounting capacity, and ESG data infrastructure. IFRS S2 compliance is not purely a technical reporting exercise; it is a function of institutional commitment, organisational governance, and digital readiness.
Igniting Employee Investment Interest: Unveiling The Impact of Investment Knowledge, Minimal Capital, Return and Risk of Investment, and Technological Advances Yetty Murni; Rifqi Ali Azhar; Eka Sudarmaji
Jurnal Aplikasi Bisnis dan Manajemen Vol. 10 No. 1 (2024): JABM, Vol. 10 No. 1, January 2024
Publisher : School of Business, Bogor Agricultural University (SB-IPB)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17358/jabm.10.1.137

Abstract

The study examined how investing knowledge, minimum capital requirements, risk and returns, and technological advances affect PT Telkom Indonesia workers' investment interest. From December 2022 to April 2023, 120 workers received surveys. SEM with PLS was used to analyze the data. The findings show that of the four hypotheses, two hypotheses, namely return and risk, investment, and technological advances, were supported or accepted. However, two hypotheses, namely investment knowledge and minimal capital, did not affect investment interest. Investment knowledge and minimal capital did not significantly affect PT. Telkom employees. The evidence suggests that senior workers approaching retirement choose wealth preservation above difficult learning of complex capital market topics. The return and risk of investment and technological advances promote widespread adoption regardless of seniority. The study advised that the management should foster financial advice literacy early in junior recruits' careers. Strategically, HR divisions should emphasize core investing instruction while onboarding young arrivals early in their income accumulation. Corporate programs should be designed to adapt employee involvement in the market model to achieve optimal results in building an investment culture that can ultimately strengthen the company's reputation. Keywords: investment interest, investment knowledge, minimum capital, return & risk of investment, technological advancement
SOCIAL MEDIA MARKETING STRATEGY TO INCREASE PURCHASE INTENTION THROUGH BRAND TRUST AND BRAND IMAGE IN LOCAL COFFEE SHOPS ON JAVA ISLAND Septiana Nurul Kharimah; Eka Sudarmaji
Journal of Management Small and Medium Enterprises (SMEs) Vol 19 No 1 (2026): JOURNAL OF MANAGEMENT Small and Medium Enterprises (SME's)
Publisher : Universitas Nusa Cendana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35508/jom.v19i1.26516

Abstract

This study examines the effect of Social Media Marketing on Purchase Intention toward local coffee shops in Java Island, with Brand Trust and Brand Image as mediating variables. A quantitative method was used, which involved surveying 376 individuals who actively use social media and have come into contact with promotional content from local coffee shops. Purposive sampling was used, and the data were analyzed through Partial Least Squares–Structural Equation Modeling (PLS-SEM) using SmartPLS 3.2. The findings indicate that Social Media Marketing has a positive and significant effect on Purchase Intention, and also significantly influences Brand Trust and Brand Image. Furthermore, Brand Trust and Brand Image significantly affect Purchase Intention and mediate the relationship between Social Media Marketing and Purchase Intention. These results suggest that effective social media strategies should focus on strengthening brand trust and brand image to enhance consumers’ purchase intention in the increasingly competitive local coffee shop industry. Keywords: Social Media Marketing; Brand Trust; Brand Image; Purchase Intention; Local Coffee Shops
Does ESG Performance Accelerate SDG Convergence? Evidence from Indonesia and Emerging Markets, 2000–2022 Nelyumna Rizal; Eka Sudarmaji
Greenation International Journal of Economics and Accounting Vol. 4 No. 3 (2026): Greenation International Journal of Economics and Accounting (July - August 202
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v4i3.854

Abstract

This study investigates whether Environmental, Social, and Governance (ESG) performance functions as a structural catalyst for Sustainable Development Goal (SDG) convergence toward OECD benchmarks among emerging market economies. Positioned at the intersection of international development economics and corporate sustainability research, the paper addresses a clear empirical gap: while prior literature has documented rising ESG disclosure and improving SDG scores in developing nations independently, the conditional relationship between ESG pillar quality and the speed of SDG catching up remains unexamined at the country level, particularly in Southeast Asia. Using the Sustainable Development Report 2023 (N = 166 countries) and the SDG Index 2000–2022 panel dataset (4,140 observations), this study applies a four-stage methodological framework comprising Kruskal-Wallis non-parametric group tests, beta-convergence regression, Spearman rank correlation analysis, and an ESG-SDG gap decomposition aligned with the three-pillar ESG taxonomy. Results reveal significant unconditional beta-convergence in global SDG performance (β = −0.0042, p < .001), confirming that lower-scoring countries improve faster. Indonesia presents a compelling case: it records the strongest SDG 9 improvement trajectory in ASEAN (slope = +3.807 points per year, R² = 0.872 post-2015) yet remains 35.0 points below the OECD average on industry and innovation—its largest governance-pillar gap. Spearman correlations identify SDGs 3, 1, 9, and 16 as the most structurally embedded goals in overall national SDG performance (ρ > 0.84). The analysis maps each critical gap onto the corresponding ESG pillar, showing that Governance-aligned SDGs carry the deepest absolute deficits. These findings suggest that targeted governance ESG improvements—in supply chain accountability, board transparency, and institutional R&D investment—represent the highest-leverage pathway for Indonesia and comparable emerging economies to accelerate SDG convergence. Policy implications center on OJK regulatory enhancement and Bappenas-aligned ESG-SDG co-investment frameworks.
Penerapan Bisnis Proses Manajemen Dalam Kesiapan Sumber Daya Manusia Dan Sistem Operasional Dalam Rencana Pembukaan Cabang Baru Pada Rumah Makan Padang Talago Indah Dipo Ilham Firdaus; Eka Sudarmaji
JURNAL MANAJEMEN PENDIDIKAN Vol. 14 No. 02 (2026): Jurnal Manajemen Pendidikan (SI)
Publisher : Universitas Pakuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jmp.v14i02.209

Abstract

Application of Business Management Process in Human Resource and Operational System Readiness in the Plan to Open a New Branch at Padang Talago Indah Restaurant The high level of competition in the culinary industry at the scale of micro, small, and medium enterprises (MSMEs) requires business actors to have a mature expansion strategy and supported by strong internal readiness. This research aims to analyze the readiness of human resources and operational systems through the Business Process Management (BPM) approach in supporting the expansion plan to open new branches at Padang Talago Indah Restaurant. The research method used is qualitative descriptive by conducting in-depth interviews and business process documentation of key informants including business owners, operational managers, and employees in the 2026 research period. The results of the study show that the level of readiness of human resources still faces obstacles due to limited work experience (60% of employees have a working period of less than one year), lack of formal technical skills, and weak structured division of tasks. From the operational aspect, the current workflow mapping (As-Is) detects serious bottlenecks in the process of procuring daily fresh raw materials and the absence of standard standardization, thus triggering variability in food taste and service quality between shifts. Through the design of a new proposed model (To-Be), this study succeeded in formulating an integrated operational standardization and periodic competency training program. The conclusion of this study confirms that the success of opening new branches is highly dependent on the transformation of conventional business models towards a standardized operational process governance system to ensure consistent replication of business quality in new locations.
Co-Authors Afifa Nudiya Sari Alexandro Ravael Maskim Annisya Putri Ateniyanti Ateniyanti Athia Zerlina Aulia Keiko Bayu Retno Dewi Trirahayu Dian Riskarini Dipo Ilham Firdaus Erliza Noor Fathimah Alfia Rizqi Fatima Tuzzahara Alkaf Gerika Uli Sinaga Herlan Herlan Herlan Herlan Masrio Hubbansyah, Aulia Keiko Idqan Fahmi Indra Satria Indriati, Trisnani Iriana Medita Putri Ismiriati nasip Jeremy, Cladio Khairilisani, Destita Laili Savitri Noor Lely Mustika M. ADAM PRAYOGA MARSELA ANGGI YANI Masrio, Herlan Muhammad Armand Irsyad Rabbani Lubis Lubis Muhammad Rubiul Yatim Muhammad Rubiul Yatim Munira, Mira Murni, Yetty Muslim Muslim Nadhila, Putri Nasip, Ismiriati Nawasiah, Nana Nelyumna Rizal Nelyumna Rizal Norngainy Mohd Tawil Nur Aziza Safitri Oktrivina, Amelia Prayoga, M. Adam Raden Roro Fara Diba Retno Indarti Rifqi Ali Azhar Rika Kaniati Safitri, Nur Aziza Septiana Nurul Kharimah Setia Damayanti Shinta Budi Astuti Shinta Budi Astuti Shinta Budi Astuti Shinta Budi Astuti Sinaga, Gerika Uli Souisa, Stefany Aurelia Sri Ambarwati Sri Widyastuti Sudarmin Parenrengi Trisnani Indriati Tryas Chasbiandani Tyahya Whisnu Hendratni Widyaningsih Azizah Widyaningsih Azizah Widyaningsih Azizah Yandra Arkeman Yandra Arkeman Yetty Murni Yetty Murni Yusuf, Dhandy