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THE INFLUENCE OF HUMAN RESOURCE ACCOUNTING ON FINANCIAL REPORTING TRANSPARENCY AND INVESTOR TRUST AT PT CITRA MEDIKA SIDOARJO Sadiqin, Amin; Arvita, Rizki; Yuli Susanti, Evi
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 2 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i2.4405

Abstract

This study aims to analyze the influence of Human Resource Accounting on Transparency of Financial Reporting and Investor Trust at PT Citra Medika Sidoarjo, that places human resources as a strategic asset of the company, so it is expected to be able to improve the quality of financial information and strengthen investor trust. This study uses a quantitative method with an associative approach. The data used are primary data obtained through distributing questionnaires to respondents related to the management and understanding of the company's financial reporting. Data analysis techniques were carried out using IBM SPSS, including validity tests, reliability tests, classical assumption tests, linear regression analysis, t-tests, F-tests, and coefficient of determination (R²) tests. The results of the study indicate that Human Resource Accounting has a positive and significant effect on Transparency of Financial Reporting, it’s also proven to have a positive and significant effect on Investor Trust. This study provides implications that the optimal implementation of Human Resource Accounting can increase the transparency of financial reporting and strengthen investor confidence, especially in health service companies such as PT Citra Medika Sidoarjo.
SUSTAINABILITY-ORIENTED ENTREPRENEURSHIP: STRATEGI MEMBANGUN EKONOMI HIJAU BERBASIS KOMUNITAS LOKAL Wahib, Moh; Stafrezar, Burhan; Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 3 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i3.4498

Abstract

Sustainability-oriented entrepreneurship (SOE) has emerged as a crucial catalyst in the transition toward a green economy, particularly at the local community level where participation and indigenous knowledge can be mobilized to generate contextual and inclusive solutions (Patzelt & Shepherd, 2011). This qualitative study aims to analyze the key strategies employed by sustainability-oriented entrepreneurs in developing community-based green economy models in Indonesia. A multi-case study design was applied to 6 entrepreneurial initiatives in the sectors of agro-ecotourism, renewable energy, and waste management. Data were collected through in-depth interviews, participant observation, and document analysis.The findings identify three core strategies: (1) strengthening social capital and collaborative governance to enable risk-sharing and access to collective resources; (2) local resource-based value innovation, transforming raw materials and traditional knowledge into high value-added products and services while minimizing ecological footprints; and (3) consumer education and empowerment, fostering environmentally conscious markets and reinforcing social legitimacy (York & Venkataraman, 2010). Key challenges include limited access to green financing, fragmented policy support, and overreliance on charismatic leadership.The novelty of this study lies in integrating sustainability-oriented entrepreneurial strategy analysis with a community-based green economy perspective in the context of a developing country, an area that remains underexplored in existing literature.The study concludes that community-based SOE has strong potential to become the backbone of a resilient green economy. It recommends the development of an integrated support ecosystem—including dedicated green financing schemes, green business incubation, and policy incentives for multi-stakeholder collaboration—to enhance replication and scalability.
THE INFLUENCE OF ENTREPRENEURIAL MOTIVATION AND FAMILY ENVIRONMENT ON INTEREST IN ENTREPRENEURSHIP IN UNPAM ACCOUNTING STUDY PROGRAM STUDENTS Sadiqin, Amin
TRANSEKONOMIKA: AKUNTANSI, BISNIS DAN KEUANGAN Vol. 4 No. 6 (2024): November 2024
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/transekonomika.v4i6.804

Abstract

The main goal of this study is to investigate how entrepreneurial motivation and family environment impact the enthusiasm for entrepreneurship among students in the Unpam Accounting program. For this investigation, the Lemeshow formula was utilised, resulting in a sample size of 100 participants with a margin of error of 10%. The primary data for this study was gathered through surveys. The data was then analysed using SPSS version 26 software. The findings revealed that: 1) The individual effect of entrepreneurial motivation (X1) on the interest in entrepreneurship (Y) for Unpam Accounting students was positive and significant; 2) The individual impact of family environment (X2) on interest in entrepreneurship (Y) for Unpam Accounting students was also positive and significant; 3) Both entrepreneurial motivation (X1) and family environment (X2) together had a positive and significant impact on interest in entrepreneurship (Y) for Unpam Accounting students; and 4) The combined influence of entrepreneurial motivation (X1) and family environment (X2) on interest in entrepreneurship (Y) among Unpam Accounting students was 54%, leaving 46% potentially affected by external factors not explored in this study.
TATA KELOLA USAHA PETERNAKAN DI ERA GLOBAL: STRATEGI ADAPTIF DAN BERKELANJUTAN BAGI UMKM PETERNAKAN UNGGAS DI KABUPATEN PASURUAN, JAWA TIMUR Susanto, Ari; Suprihandari, Miya Dewi; Sadiqin, Amin
SIBATIK JOURNAL: Jurnal Ilmiah Bidang Sosial, Ekonomi, Budaya, Teknologi, Dan Pendidikan Vol. 5 No. 3 (2026)
Publisher : Penerbit Lafadz Jaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/sibatik.v5i3.4499

Abstract

Globalization creates challenges and opportunities for poultry farming MSMEs in Pasuruan Regency, East Java, in terms of market competition, cost pressures, and demands for animal welfare and environmental standards. This study aims to analyze adaptive and sustainable governance strategies that MSMEs can adopt to improve their competitiveness and business resilience (Gerber, P. J., et al., 2013). The research method uses a descriptive qualitative approach with data collection techniques through in-depth interviews with 12 key informants consisting of MSME owners, feed supplier partners, and representatives of related agencies, field observations, and reviews of policy documents. The findings indicate that the main adaptive strategies include the adoption of simple technologies such as a modified closed house system for energy efficiency, vertical integration with feed supplier partners, and diversification of processed products. Meanwhile, sustainability strategies are realized through the implementation of collaborative biogas-based waste management and local halal certification to expand market access. However, significant obstacles are still encountered in limited capital, access to modern management training, and fluctuations in global feed prices. The novelty of this research lies in the integration of adaptive strategies based on simple technological efficiency with a collaborative sustainability approach based on a circular economy in the context of local poultry farming MSMEs, which has not been specifically discussed in previous studies at the regional level. This study recommends the need for multi-stakeholder policy synergy that strengthens access to financing, supporting infrastructure, and sustainable mentoring based on local wisdom. The implementation of this strategy is expected to form a model of poultry farming business governance that is resilient in facing global dynamics without ignoring the principles of a circular economy and the socio-culture of local communities.
MANAJEMEN PENINGKATAN MOTIVASI KERJA TERHADAP ADAPTASI BUDAYA KERJA SELAMA MASA BEKERJA DARI RUMAH (WORK FROM HOME) PADA PERUSAHAAN PT. GEMILANG RIZKY MEDIKA Sadiqin, Amin
Jurnal Ekonomi Kreatif dan Manajemen Bisnis Digital Vol 1 No 1 (2022): AGUSTUS
Publisher : Transpublika Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55047/jekombital.v1i1.257

Abstract

This study aims to determine the causes of employees losing their work motivation, signs of employees experiencing a decrease in work motivation, the obstacles of leaders in increasing employee motivation during WFH, and looking for strategic recommendations that can be given to company leaders in increasing employee motivation at PT. Gemilang Rizky Medika when there was a change in organizational culture. This study uses a qualitative approach. The data was obtained by interviewing the owner of the company. The results of this study indicate that the cause of employees of PT Gemilang Rizky Medika losing work motivation when organizational culture changes occur, among others, being unfamiliar with the work system at home, lack of work facilities at home and lack of coordination between teams. The forms of motivation given by the leadership of PT Gemilang Rizky Medika to employees during WFH include: 1) communication between leaders and subordinates must run well; 2) awarding employees; 3) work flexibility that is not too tight and 4) providing supervision and punishment to employees.
Co-Authors - Hwihanus Abdul Halik Abdul Hamid Alfi Falah Aghnia Alfi Falah Aghnia Alfian Putra Tirtana Alisia Mandasari Alisia Mandasari Alvi Rohmatuzzakiyah Alya Amanata, Shofiya Ananda Anis Fitriah, Devi Anissa Aprilia Dewanti Anissa Aprilia Dewanti ARI SUSANTO Arief, Fatqul Isnata Arinanda, Rizka Maulidia Arvita, Rizki Burhan Stafrezar Diah Ayu Sanggarwati Dian Maharani, Dian Dini Yuniar Pratama Dwi Prasetyo, Hendra Emmywati Febri Fernandito, Durand Fitri Komariyah Fitri Nur Aini Fitri Nur Aini Fitriani, Sofiyatul Fransisca Eka N Fransisca Eka N. hanifah hanifah Hariono, Jefri Harjanti, Wulandari Hayati, Cucu HENDRA DWI PRASETYO Imanunah, Lista Irma Suriyani khusnul khotimah Komariah, Fitri Kurniawati, Aprilia Tri Kustiningsih, Nanik Mahmudah Mahmudah Mahviroh, Desyi Lailatul Manape, Leonard Adrie Mayangsari Mayangsari Mesya Miya Dewi Suprihandari Mujanah , Siti Mutmainnah Nadya Aprilia Fauzian Oktaviani Nur Fadilah Ovin Liviana Bela Perdana, Buyung Cahya Preiselia Constella Yudita Putri Raharjo, Kusuma Adi Rahayu, Cindy Septiana Rahmawati, Eka Septia Retno Nur Khasanah Rizka Inayatul Ummah Rizka Inayatul Ummah Rizka Maulida Arinanda Rizka Maulida Arinanda Rizky Dwi Rahayuni Royya Huseynzadeh Rr. Tri Yuni Rachmawati Sari, Anita Kartika Sheila Permatasari Eliso Sheila Permatasari Eliso Siti Diana Faradisa Siti Lailatul Jannah Siti Mujanah Sofian, Dara Nursyifa Sri Lestari Sri Wahyuni Stafrezar, Burhan Sunarti Tajunisa Taufik Kurniawan Tegar Pratama Tegar Pratama Teguh Purnomo, Teguh Tri Yuni Rachmawati Ulfa Maslakhatul Khasanah Ulfa Maslakhatul Khasanah Veni Gerhana Putri Veni Gerhana Putri Wahib, Moh Wahyu Abdul Jafar Wati, Anggi Oktita Widiyanti, Opi Trimarita Wita Rohmatiana Yuli Susanti, Evi Yuniar Nur Fadillah Zulfikri Zulfikri, Zulfikri