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Implementation of Circular Economy Practices in Sustainable Business Models: Evidence from a Home-Based Convection Industry Dharmawan P Hadad; Noviarti; Yuli Setiawan; Teguh Rifandi
Al-Kharaj: Journal of Islamic Economic and Business Vol. 8 No. 2 (2026): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v8i2.10127

Abstract

This study aims to analyze the implementation of circular economy practices in a home-based convection industry and examine their contribution to sustainable business development and the promotion of green lifestyles within the surrounding community. Methods: This study employs a qualitative research approach with a case study design focusing on Konveksi Mande. Data were collected through in-depth interviews, observation, and documentation involving key informants, operational employees, and community members. The data were analyzed using qualitative techniques, including data reduction, data display, and conclusion drawing. Results: The findings indicate that circular economy practices have been implemented through the 5R principles, namely reduce, reuse, recycle, recovery, and repair, although the level of implementation varies. The reduce principle is strongly applied through material efficiency and production control, while reuse, recycle, and recovery are implemented at a moderate level through waste collection and collaboration with external parties. However, the repair principle has not yet been implemented, indicating limitations in internal innovation capabilities. The implementation of these practices contributes to environmental sustainability by reducing textile waste, generating economic benefits through additional income, and enhancing social awareness by encouraging green lifestyle adoption. Implications: This study provides practical implications that SMEs can adopt simple and feasible circular economy practices to support sustainability and contribute to the literature by highlighting the role of small-scale industries in promoting circular economy and green lifestyles. Future research is recommended to explore innovation strategies and apply quantitative approaches to strengthen the generalizability of findings.
INTEGRASI KEUANGAN HIJAU: MENGUJI DAMPAK GREEN ACCOUNTING, KINERJA LINGKUNGAN, DAN CSR TERHADAP PROFITABILITAS PERUSAHAAN (Studi Empiris pada Perusahaan Sektor Energi yang Terdaftar di Bursa Efek Indonesia Tahun 2021–2023) Yosi Stefhani; Dintan Anisa; Noviarti
Jurnal Satya Mandiri Manajemen dan Bisnis Vol 12 No 1 (2026): Volume 12 Nomor 1 Tahun 2026
Publisher : Pasca Sarjana Universitas Satya Negara Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54964/satyamandiri.v12i1.675

Abstract

Abstract In the modern business landscape, energy sector companies face intense pressure to balance financial performance with environmental responsibility. This study examines the effect of green accounting, environmental performance, and corporate social responsibility (CSR) on profitability. Using a quantitative approach, the data were collected from annual reports and sustainability reports available on the Indonesia Stock Exchange (IDX) as well as the companies’ official websites. Through purposive sampling, 11 energy sector companies listed on the IDX were selected over a three-year period (2021–2023), yielding 33 firm-year observations. Data were analyzed trough classical assumption testing and multiple linear regression analysis using Jamovi statistical software. The simultaneous regression results indicate that green accounting, environmental performance, and corporate social responsibility collectively affect corporate profitability. Partially, the findings reveal that green accounting has a significant impact on profitability, whereas environmental performance and corporate social responsibility do not exhibit a significant effect. These insights underscore the varying strategic impacts of sustainability initiatives on the financial outcomes of energy enterprises.
Employee Perceptions, Proximity Bias, and Performance Evaluation in Hybrid Work: The Quasi-Moderating Role of Work Flexibility and Virtual Interaction Ryan Saputra Alam; Nur Imam Saifuloh; Noviarti; Darmianti Razak
Al-Kharaj: Journal of Islamic Economic and Business Vol. 7 No. 4 (2025): All articles in this issue include authors from 3 countries of origin (Indonesi
Publisher : LP2M IAIN Palopo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24256/kharaj.v7i4.8626

Abstract

The development of hybrid work systems has brought about new dynamics in employee performance appraisal. This study aims to analyze the effect of employee perceptions of hybrid work (PK) and proximity bias (PB) on performance evaluation (EK), with work flexibility and virtual interaction (FI) as moderating and mediating variables. The study used three regression models, namely Model 1 (direct effect), Model 2(additional moderation), and Model 3 (interaction test), followed by a mediation test. The results showed that in Model 1,PK (0.437) and PB (0.369) had a positive and significant effect on EK. In Model 2, the addition of the FI variable produced a positive and significant effect on EK (PK = 0.110; PB = 0.290; FI = 0.440). Model 3 found that PK,PB, and FI remained positively and significantly influential (PK = 0.140; PB = 0.264; FI= 0.503), with the interaction PKFI strengthening the effect of PK on EK (0.346),while the interaction PBFI weakens the effect of PK on EK(-0.363). The mediation test shows that FI acts as a quasi-moderator and mediator in the relationship between PK and PB on EK.These findings confirm that in the context of hybrid work, work flexibility and virtual interaction not only clarify performance evaluation but can also reduce the effect of physical presence bias(proximity bias). This research has implications for human resource management strategies in designing fair and productive hybrid work policies.
AKSI NYATA CIVITAS AKADEMIKA MELALUI EDUKASI UMKM GO DIGITAL (GOOGLE MAPS DAN PEMASARAN ONLINE) MASYARAKAT DESA MEKAR SARI, RUMPIN, BOGOR Yuslinda Nasution; Lucy Nancy; Guston Sitorus; Noviarti
JURNAL SINERGI Vol. 7 No. 2 (2025): SINERGI
Publisher : FT-USNI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59134/sinergi.v7i2.753

Abstract

Program Kreativitas Mahasiswa (PKM) dengan tema “ Aksi Nyata Civitas Akademika Melalui Edukasi UMKM Go Digital” dilaksanakan sebagai bentuk pengabdian kepada masyarakat Desa Mekar Sari, Kecamatan Rumpin, Kabupaten Bogor. Kegiatan ini bertujuan untuk meningkatkan literasi dan keterampilan digital pelaku UMKM melalui pelatihan penggunaan Google Maps ( Google Business Profile ) dan strategi pemasaran online. Metode pelaksanaan menggunakan pendekatan edukatif – partisipatif yang meliputi tahap persiapan, sosialisasi, pelatihan praktik, pendampingan individu, dan evaluasi hasil. Sebanyak 20 peserta pelaku UMKM mengikuti kegiatan ini. Hasil evaluasi menunjukkan penigkatan signifikan dalam pemahaman digital peserta, dengan rata – rata kenaikan 58% antara hasil pre-test dan post-test. Sebanyak 50% peserta berhasil membuat profil bisnis lengkap di Google Maps, dan 30% lainnya sedang dalam proses penyelesaian. Program ini memberikan dampak positif berupa meningkatnya kesadaran dan kemampuan masyarakat dalam memanfaatkan teknologi digital untuk pengembangan usaha. Kegiatan ini terbukti efektif mendukung transformasi digital UMKM di wilayah pedesaan dan berpotensi menciptakan ekosistem ekonomi digital berkelanjutan.