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All Journal JRAK: Jurnal Riset Akuntansi dan Komputerisasi Akuntansi Jurnal Akuntansi : Kajian Ilmiah Akuntansi (JAK) Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal Pengabdian Dharma Laksana Jurnal Manajemen Kewirausahaan Jurnal Komunitas: Jurnal Pengabidian Kepada Masyarakat Abdimas Galuh: Jurnal Pengabdian Kepada Masyarakat Jurnal Akuntansi Bisnis Pelita Bangsa Jurnal Pengabdian Pancasila (JPP) International Journal of Asian Business and Management (IJABM) Jurnal Pelita Manajemen Jurnal Lentera Pengabdian Journal of Business Management and Economic Development Jurnal Pelita Pengabdian Dedikasi : Jurnal Pengabdian Lentera Review: Journal of Multidisciplinary in Social Sciences
Neng Asiah, Neng
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Religion Aerospace Engineering Agriculture, Biological Sciences & Forestry Humanities Astronomy Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Law, Crime, Criminology & Criminal Justice Nursing Public Health Social Sciences Other

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Journal : Review: Journal of Multidisciplinary in Social Sciences

 1 
SDGs Awareness, Funding Access, Government Support, on the Implementation of SDGs in MSMEs Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 03 (2025): March 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i03.957

Abstract

Creative MSMEs in West Java have a strategic role in driving economic growth while achieving the Sustainable Development Goals (SDGs). However, the implementation of SDGs in this sector still faces complex challenges, including low awareness of business actors, limited access to funding, and less than optimal government support. This study aims to analyze the influence of SDGs awareness, access to funding, and government support on the implementation of SDGs in creative MSMEs in West Java. The study used a quantitative approach with an explanatory research method . Data were collected through questionnaires to 250 creative MSMEs in West Java selected using purposive sampling techniques . Data analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) using SmartPLS 4.0. The model was tested to ensure validity, reliability, and predictive power before hypothesis testing. Government support has the strongest influence (β=0.41; p<0.01), then SDGs awareness (β=0.33; p<0.01) and access to funding (β=0.25; p<0.05). This model can explain 61% of the variance in SDGs implementation. The results of the analysis show that the three variables have a positive and significant effect on SDGs implementation. This finding indicates that policy interventions should focus on strengthening government support, accompanied by increasing SDGs literacy and simplifying access to sustainable financing.
The Role of Business Strategy in Moderating the Influence of Management Control Systems and Environmental Uncertainty on Managerial Performance Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 04 (2024): April 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i04.983

Abstract

This study aims to determine the influence of management accounting information systems, environmental uncertainty on managerial performance and whether business strategy can moderate the relationship between management accounting information systems and environmental uncertainty on performance. The research method uses a quantitative approach, with a research population of UMKM manufacturing companies in Bekasi City with a sampling technique using purposive random sampling. The data analysis technique uses Partial Least Square ( SEM) PLS. The results of this study indicate that management accounting information systems and environmental uncertainty have a positive and significant effect on performance, while business strategy does not moderate the relationship between management accounting information systems and environmental uncertainty on managerial performance.
Sustainability Reporting and Financial Performance: The Mediating Role of CEO Characteristics and Ownership Structure Sabaruddinsah, Sabaruddinsah; Asiah, Neng
Review: Journal of Multidisciplinary in Social Sciences Vol. 2 No. 11 (2025): November 2025
Publisher : Lentera Ilmu Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59422/rjmss.v2i11.1091

Abstract

This study analyzes the transformation mechanism of sustainability reporting into financial performance through the mediating role of CEO characteristics (education and tenure) and ownership structure. This study addresses the paradox in the context of non-cyclical consumer sector companies in Indonesia, where increasing adoption of sustainability reporting is accompanied by a decline in financial performance. This explanatory quantitative study used 145 observations from non-cyclical consumer sector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2024 period. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0 software, which included evaluation of the measurement and structural models with a bootstrapping procedure of 5,000 samples to test the significance of the mediation effect. Sustainability reporting was shown to have a significant effect on financial performance. However, more crucially, CEO characteristics and ownership structure  significantly mediated this relationship. The model showed good predictive relevance and goodness of fit. These findings provide theoretical contributions by integrating Stakeholder Theory, Upper Echelons Theory , and Agency Theory into a cohesive mediation framework. Practically, this research provides guidance for boards of commissioners in the leadership succession process and corporate governance design to maximize the value of sustainability investments. This research shifts the analytical paradigm from a moderation to a mediation approach, revealing the "black box" of how sustainability reporting is transformed into financial performance through the filter of leadership and ownership structure in Indonesia.
Co-Authors Afriantoro, Irfan Ali, Faisal Asti, Eka Geovana Audiana, Nia Ayu, Sekar Ayumi, Ayumi Devarianti, Yusnia Fuadi, Agus Hidayat, Nazwa Putri Hidayat, Tanti Amalia Indra Permana, Indra Irwanti, Lia Ayu Kamela, Hurian Khasanah, A'an Nur Kustina, Lisa Meli Andriyani Muarif, Dede Samsul Nurjanah, Rina Permatasari, Maulina Dyah Ramba, Steven Jordan Alvaro Riswandi, Rendi Sabariddinsah, Sabaruddinsah Sabaruddinsah Sabaruddinsah Sabaruddinsah, Sabaruddinsah Sapruwan, Muhammad Taufik Hidayat Widati, Sindik Wulandari, Dian Sulistyorini Yahya, Adibah