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The Role of Strategic Management Accounting for Startups in Implementing Sustainable Development Goals in PT Oesodo Alam Mandiri Yanuar RAMADHAN; Erna SETIYAWATI; Ratna Dewi SARI; Maria IZA; Noviyanti ALAWIYAH
International Journal of Environmental, Sustainability, and Social Science Vol. 4 No. 1 (2023): International Journal of Environmental, Sustainability, and Social Science (Jan
Publisher : Indonesia Strategic Sustainability

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/ijesss.v4i1.406

Abstract

PT Oesodo Alam Mandiri (PT OAM) is a company engaged in the partnership business that specifically provides delicious and contemporary herbal products through booths or cafes and the like by using the herbal medicine partnership business model in the form of a business opportunity. This study aims to analyze and find out how PT OAM's management strategy accounting can contribute to the implementation of the Sustainable Development Goals (SDGs) in Indonesia. The method used in this observation is a literature study by finding and using relevant theoretical references that serve as the basis and reference for finding solutions to cases or problems found. The results showed that SDGs no. 8 and 3 can be achieved by establishing a herbal medicine partnership strategy by collaborating with the Bekasi City Government to reduce the unemployment rate through the MSME program
Business Ethics and Corporate Governance's Influence on the Sustainability of Family Businesses with Company Size as an Intervening Variable Erna Setiyawati; Agus Munandar
International Journal of Science and Society Vol 5 No 3 (2023): International Journal of Science and Society (IJSOC)
Publisher : GoAcademica Research & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/ijsoc.v5i3.752

Abstract

The purpose of the study is to examine the influence of business ethics and corporate governance on the sustainability of family businesses, with company size as a mediating variable. The size of the company is a parameter for assessing and determining the scale of the enterprise. The population in this study consisted of 38 companies that were members of the West Java Jamu Entrepreneurs Association. The determination of the number of samples used purposive sampling with criteria in the form of a family business, so that the sample used was 12 family business companies with 48 respondents. Data collection techniques are carried out by using several instruments, namely questionnaires, interviews, and field observations. According to the findings of this study, business ethics has a positive impact on the long-term viability of a family business. Good corporate governance positively affects the sustainability of the family business. Meanwhile, the size of the company also has a positive effect on the sustainability of the family business. The size of the company turns out to be able to mediate relationships in the mediation variable; the size of the company is able to influence business ethics on the sustainability of the family business, while the mediation variable shows the size of the company is able to also influence Good corporate governance is important for the sustainability of the family business. The findings of this study provide useful information for herbal medicine company owners related to the influence of the variables studied. These findings are useful for employers to better understand the dynamics of family business sustainability in promoting business ethics, good governance, and company size.