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All Journal EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Journal of Research in Social Science and Humanities
Heskyel Pranata Tarigan
Universitas Dehasen Bengkulu
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Mathematics Social Sciences Other

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Akuntansi Berkelanjutan: Implementasi Standar Pelaporan Keberlanjutan dalam Praktik Bisnis CV. Utami Nenden Restu Hidayah; Karona Cahya Susena; Heskyel Pranata Tarigan
EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis Vol 11 No 2 (2023)
Publisher : UNIVED Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37676/ekombis.v11i2.4933

Abstract

This article explores the implementation of sustainability reporting standards in the business practices of CV. Utami, a small and medium-sized company in the local service sector. Involving a case study, this research explores CV Utami's journey in integrating sustainable accounting practices in their operations. The results show the company's increasing awareness of sustainability issues and their impact on society and the environment. Through interviews, document analysis, and field observations, this article identifies the concrete steps taken by CV Utami in implementing sustainable accounting practices. The company successfully applies sustainability reporting standards such as the Global Reporting Initiative (GRI) as the main framework in measuring and reporting their sustainability performance. The benefits of sustainable accounting practices, including improved corporate reputation, attractiveness to social and environmental investors, and enhanced ability to manage sustainability risks, are also discussed. In addition, the challenges faced by CV Utami in terms of allocation of limited financial and human resources. The importance of engagement with external parties such as local government, non-governmental organisations, and local communities in the context of sustainable accounting is also emphasised. This article shows how external partnerships can broaden a company's view of social and environmental responsibility and provide tangible benefits in facing sustainability challenges. Through the case study of CV Utami, this article provides insights into how small and medium-sized enterprises can play a significant role in driving positive change towards more sustainable businesses. Awareness, commitment and co-operation with external parties form the basis for successful implementation of sustainable accounting practices.
The Influence Of Service Features, Perceived Convenience And Financial Literacy In The Decision To Use Ovo E-Wallet On Generation Z Of Bengkulu City Heskyel Pranata Tarigan; Karona Cahya Susena; Yudi Irawan Abi
Journal of Research in Social Science and Humanities Vol 4, No 2 (2024)
Publisher : Utan Kayu Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47679/jrssh.v5i1.200

Abstract

The purpose of this study was to determine the effect of service features, perceived ease and financial literacy on the decision to use the OVO E-Wallet in Bengkulu City. This study is a type of quantitative research. The population used in this study were OVO E-Wallet users in Bengkulu City. This study used incidental sampling techniques or non-probability sampling, so that a research sample of 100 respondents was obtained from Generation Z in Bengkulu City. The collection of respondent data was distributed via Google Form.The results of the multiple linear regression analysis are the equation Y = 1.566 + 0.621 X1 + 0.253 X2 + 0.212 X3 +e, this illustrates a positive regression direction, meaning that the service feature variables (X1), perceived ease (X2) and financial literacy (X3) have a positive influence on the decision to use (Y) in Generation Z in Bengkulu City.From the results of the calculation using SPSS version 25.0, the coefficient of determination of R square can be seen as 0.842. This means that the value of service features (X1), perceived ease (X2) and financial literacy (X3) influence the decision to use (Y) by 84.2% while the remaining 15.8% is influenced by other variables not examined in this study. The results of the t-test at a significance level 0.05 explain that partially service features (X1), perceived ease (X2) and financial literacy (X3) have a significant influence on the decision to use (Y) in Generation Z of Bengkulu City. The results of the f-test are smaller than 0.000, so the variables of service features (X1), perceived ease (X2) and financial literacy (X3) have a significant influence on the decision to use (Y) in Generation Z of Bengkulu City.
Co-Authors Hidayah, Nenden Restu Karona Cahya Susena Yudi Irawan Abi