Articles
<![CDATA[PERFORMANCE MEASUREMENT BASED ON BALANCE SCORECARD PERSPECTIVE OF SUSTAINABLE LEADERSHIP, CORPORATE GOVERNANCE AND HUMAN CAPITAL IN BANKING INDUSTRY ]]>
<![CDATA[Eri Kusnanto]]>
<![CDATA[ International Journal of Contemporary Accounting Vol. 4 No. 1 (2022): July ]]>
Publisher : <![CDATA[Fakultas Ekonomi dan Bisnis Universitas Trisakti ]]>
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DOI: 10.25105/ijca.v4i1.13916
<![CDATA[The purpose of this research was to testing the effect sustainable leadership, corporate governance and human capital on the measurement of company performance using the Balanced Scorecard of the banking industry. A sample of banking company employees with a questionnaire was taken and the data was collected using SEM to test the effect of each variable. Sustainable leadership, corporate governance and the impact of human capital on performance measurement is considerable using a balanced scorecard but regarding the effect of test moderation, human capital has no moderating effect on sustainable leadership and corporate governance on performance measurement. The use of samples is still limited from several banking companies. Companies must pay attention to the development of sustainable human resources to increase the value of the company. Also use sustainable leadership components and synergies components in measuring the balance scorecard.]]>
<![CDATA[INTELLECTUAL CAPITAL, INSTITUSIONAL OWNERSHIP, PROFITABILITAS PADA FINANCIAL AWARENESS DENGAN CASH FLOW VOLATILITY SEBAGAI VARIABEL INTERVENING ]]>
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Ngadi Permana]]>;
<![CDATA[Grace Yulianti]]>
<![CDATA[ Jurnal Ilmiah Akuntansi dan Humanika Vol. 12 No. 1 (2022) ]]>
Publisher : <![CDATA[Universitas Pendidikan Ganesha ]]>
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DOI: 10.23887/jiah.v12i1.40493
<![CDATA[This research aims to examine the effect of intellectual capital, institutional ownership and profitability on financial awareness with cash flow volatility as an intervening variable. Testing research data using a panel data regression model. The population used in this study were all consumer goods companies listed on the Indonesia Stock Exchange from 2015-2019, with purposive sampling method obtained 29 samples of company data with 145 tests for 5 years. The results show that intellectual capital and profitability affect financial awareness while institutional ownership and cash flow volatility do not directly affect financial awareness, but after testing the intervening variable shows that cash flow volatility does not affect intervening between institutional ownership and financial awareness]]>
<![CDATA[INFLUENCE OF INTELLECTUAL CAPITAL AND INSTITUTIONAL OWNERSHIP AT FINANCIAL DISTRESS WITH CASH FLOW OPERATING AS INTERVENING VARIABLE ]]>
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Journal of Information Systems and Management (JISMA) Vol. 2 No. 1 (2023): February 2023 ]]>
Publisher : <![CDATA[AGUSPATI RESEARCH INSTITUTA ]]>
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DOI: 10.4444/jisma.v2i1.301
<![CDATA[With operating cash flow as an intervening variable, this study investigates the relationship between institutional ownership, particularly in the context of between 2015 and 2019 there were consumer items listed on the Indonesian stock exchange, affect financial distress. Financial distress is impacted by both cash flow operations and institutional ownership, as well as intellectual capital. The study's shortcomings include that it only tests the hypothesis for a single time period and does not take other factors outside of finance into account. By paying attention to intellectual capital and institutional ownership, the business must be able to keep its operating cash flow steady.]]>
<![CDATA[Exploring The Challenges Of Implementing International Financial Reporting Standards (IFRS) ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 2 No 1 (2021): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v2i1.5684
<![CDATA[This study aims to identify the challenges and factors influencing the successful implementation of International Financial Reporting Standards (IFRS) in Indonesia. Utilizing a qualitative approach, data were gathered through in-depth interviews with regulators, auditors, and financial executives. The findings reveal that the lack of institutional infrastructure, the complexity of IFRS standards, and cultural and linguistic differences are significant barriers to IFRS adoption in Indonesia. Despite these challenges, potential benefits such as enhanced transparency and comparability are recognized, with capacity-building initiatives needed for successful implementation.]]>
<![CDATA[Sustainability Dalam Rantai Pasok Global: Tinjauan Literatur Dari Perspektif Bisnis Internasional dan Manajemen Rantai Pasok ]]>
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 1 No 2 (2020): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v1i2.5691
<![CDATA[In the context of supply chain management and international business, sustainability in global supply chains is crucial. This literature review synthesizes various studies to explore strategies, outcomes, and challenges related to sustainability initiatives in different organizational settings. The findings highlight the importance of stakeholder engagement, technological innovation, and regulatory compliance in promoting sustainable practices. Additionally, adopting green technologies and collaborating with suppliers are essential for enhancing sustainability and operational efficiency. Integrating Sustainable Development Goals (SDGs) and digital advancements is key to achieving competitive advantage and resilience in global markets.]]>
<![CDATA[Peran Regulasi dalam Mendorong Adopsi Cloud Computing UMKM DKI Jakarta ]]>
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Ruslaini Ruslaini]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Journal Of Business, Finance, and Economics (JBFE) Vol 3 No 1 (2022): Journal Of Business, Finance, and Economics (JBFE) ]]>
Publisher : <![CDATA[Universitas Veteran Bangun Nusantara ]]>
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DOI: 10.32585/jbfe.v3i1.5707
<![CDATA[This study aims to understand SMEs' perspectives on the impact of regulation on their decisions to adopt cloud computing technology. The research employs a qualitative method with a phenomenological approach to explore the experiences of SME owners, managers, and IT professionals regarding regulatory frameworks affecting cloud computing adoption decisions. Data were collected through interviews with SMEs in the DKI Jakarta region and analyzed using thematic analysis. The findings indicate that government regulations play a crucial role in shaping cloud adoption strategies among SMEs. However, ambiguous and complex regulations present challenges and hinder SMEs' efforts to adopt cloud computing. Despite these obstacles, SMEs demonstrate resilience and flexibility in navigating regulatory challenges by utilizing certified and recognized cloud service providers, thereby mitigating risks associated with regulatory compliance. This study provides insights for policymakers and practitioners to support cloud computing adoption in the SME sector, helping them maintain competitiveness in increasingly competitive markets.]]>
<![CDATA[Analysis of Differentiation Strategy, Cost Leadership and Market Orientation on Product Excellence ]]>
<![CDATA[Kusnanto, Eri]]>;
<![CDATA[Azhari, Cindy]]>
<![CDATA[ Journal of Industrial Engineering & Management Research Vol. 5 No. 1 (2024): February 2024 ]]>
Publisher : <![CDATA[AGUSPATI Research Institute ]]>
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DOI: 10.7777/jiemar.v5i1.512
<![CDATA[This study aims to determine the effect of differentiation strategy, cost leadership, and market orientation on product excellence. The research approach taken is to use a qualitative approach. The population of this study were all employees, especially in the field of sales and marketing. From the existing population, the sample was set at 60 people. The instrument used in this research is a questionnaire. The analytical tool used to qualitatively determine the effect between variables in this study used multiple linear regression analysis. The results of this study indicate that Differentiation Strategy has a positive effect on product excellence, Cost leadership has a positive effect on product excellence. Market orientation has no effect on product excellence. And simultaneously all independent variables have a positive effect on product excellence. This is evidenced by the coefficient of determination which is positive and the significant value is less than 0.05 or where the F-count value is greater than the F-table value. Managerial implications include the importance of companies to consider implementing differentiation and cost leadership strategies to increase their product advantage in a competitive market. Future research implications include the need for further research to understand other factors that may affect product excellence in this industry context.]]>
<![CDATA[Tax Policy Responses To Covid-19 Crisis ]]>
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Muhammad Rizal]]>;
<![CDATA[Andrew Subhana]]>
<![CDATA[ NUSANTARA Jurnal Pengabdian Kepada Masyarakat Vol. 1 No. 2 (2021): Mei: Jurnal Pengabdian kepada Masyarakat ]]>
Publisher : <![CDATA[Pusat Riset dan Inovasi Nasional ]]>
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DOI: 10.55606/nusantara.v1i2.3124
<![CDATA[The COVID-19 pandemic has brought unprecedented challenges to the global economy, including Indonesia. The closure of business premises, social restrictions, and decreased consumer purchasing power are some of the consequences that must be addressed. In response to this crisis, the Indonesian government has attempted to mitigate the negative impact by issuing various tax policies aimed at supporting the business sector and increasing consumer purchasing power. These policies include tax incentives, tax rate reductions, and relief for small and medium-sized enterprises (SMEs) struggling to survive during the crisis. This article discusses the tax policies issued by the government in response to the COVID-19 crisis and their implications for the Indonesian economy.]]>
<![CDATA[Sustainability and Digital Marketing in Uplifting Micro, Small and Medium Enterprises Product Branding: An Investigative Study ]]>
<![CDATA[Grace Yulianti]]>;
<![CDATA[Eri Kusnanto]]>;
<![CDATA[Mia Christy Patricia]]>;
<![CDATA[Seger Santoso]]>
<![CDATA[ Proceeding of The International Conference on Economics and Business Vol. 1 No. 1 (2022): Proceeding of The International Conference on Economics and Business ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.55606/iceb.v1i1.374
<![CDATA[This study investigates the role of sustainability and digital marketing in enhancing the branding of Micro, Small, and Medium Enterprises (MSMEs). The aim is to explore how these factors contribute to the branding strategies of MSMEs, particularly in the context of emerging markets. Employing a qualitative approach, the study utilizes a purposive sampling technique to select participants from MSMEs operating in diverse sectors. Data collection involves in-depth interviews and content analysis of digital marketing strategies employed by the selected enterprises. Through thematic analysis, the study examines the interplay between sustainability initiatives, digital marketing efforts, and branding outcomes. Findings reveal the significance of incorporating sustainable practices into branding strategies, alongside the pivotal role of digital marketing channels in enhancing brand visibility and engagement. The study contributes to the understanding of effective branding strategies for MSMEs in leveraging sustainability and digital marketing opportunities to foster brand recognition and competitiveness in the market.]]>
<![CDATA[Sustainable Digital Marketing Models for Uplifting Micro, Small and Medium Enterprises Product Branding ]]>
<![CDATA[Grace Yulianti]]>;
<![CDATA[Mia Christy Patricia]]>;
<![CDATA[Eri Kusnanto]]>
<![CDATA[ Proceeding of The International Conference on Economics and Business Vol. 1 No. 2 (2022): Proceeding of The International Conference on Economics and Business ]]>
Publisher : <![CDATA[Universitas Kristen Indonesia Toraja ]]>
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DOI: 10.55606/iceb.v1i2.378
<![CDATA[This research delves into sustainable digital marketing models aimed at enhancing product branding for Micro, Small, and Medium Enterprises (MSMEs). With the burgeoning digital landscape, MSMEs face challenges in effectively leveraging digital platforms for brand promotion. The study's objective is to identify and evaluate sustainable digital marketing strategies conducive to uplifting MSMEs' product branding. Employing a qualitative research design, data is gathered through semi-structured interviews and content analysis of relevant literature. A purposive sampling technique is utilized to select participants from diverse MSME sectors. The data is analyzed using thematic analysis to identify recurring patterns and themes. Preliminary findings highlight the significance of personalized content, social media engagement, and eco-friendly branding in fostering sustainable digital marketing for MSMEs. This research contributes to the discourse on sustainable marketing practices tailored to the unique needs and constraints of MSMEs, offering insights for policymakers, practitioners, and MSME owners seeking to enhance their digital marketing strategies.]]>
