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All Journal Amkop Management Accounting Review (AMAR) Advances in Management & Financial Reporting Advances in Managerial Auditing Research Advances in Economics & Financial Studies Advances in Taxation Research
Yana Ermawati
Universitas Yapis Papua, Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

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Ecosystems for Entrepreneurship: A Study of Supportive Environments and Their Impact Yana Ermawati
Amkop Management Accounting Review (AMAR) Vol. 3 No. 2 (2023): July - Desember
Publisher : Pascasarjana STIE Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v3i2.1512

Abstract

This study explores the impact of supportive environments, or entrepreneurial ecosystems, on the success and development of entrepreneurial activities across diverse geographic regions. Employing a qualitative approach, this research utilizes semi-structured interviews, focus groups, and document analysis to gather comprehensive insights from entrepreneurs, policymakers, investors, and educational institution representatives. The study focuses on various entrepreneurial ecosystems, examining the interactions between financial resources, government policies, educational institutions, cultural attitudes, and social networks. The findings underscore the critical role of financial resources, such as venture capital and angel investors, in fostering entrepreneurial success. Government policies that promote business-friendly regulations, tax incentives, and support for research and development significantly enhance entrepreneurial environments. Educational institutions provide essential knowledge, skills, and training as hubs for innovation. Positive cultural attitudes towards entrepreneurship and robust social networks also play pivotal roles in supporting entrepreneurial activities. The study highlights geographic disparities in resource distribution and entrepreneurial ecosystems' dynamic, evolving nature, emphasizing the need for tailored support mechanisms in developing regions. The study provides practical insights for startup founders, managers, and policymakers. It emphasizes the importance of fostering a culture of innovation, investing in R&D, and adopting agile methodologies. Policymakers can support startups by creating conducive regulatory environments and facilitating access to funding. Future research should explore the dynamic nature of innovation over time and across different industry contexts to further understand the mechanisms driving startup success.
Entrepreneurial Finance Strategies for Startup Success Yana Ermawati
Advances in Economics & Financial Studies Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v2i2.283

Abstract

This study explores entrepreneurial finance strategies crucial for startup success. The purpose is to analyze venture capital dynamics, bootstrapping, crowdfunding mechanisms, and financial planning. Research design involves a literature review synthesizing findings from scholarly articles. Findings indicate that VC funding offers capital and expertise but is competitive, while bootstrapping provides autonomy and encourages resourcefulness. Crowdfunding offers alternative financing but requires effective marketing and community engagement. Financial planning fosters sustainable growth through prudent resource management. Discussion underscores the significance of understanding financing options and their implications. Entrepreneurs must weigh trade-offs, investors acknowledge diverse financing mechanisms, and policymakers foster supportive environments. Implications extend to economic growth and innovation. By adopting suitable financing strategies, startups enhance their chances of success, contributing to vibrant entrepreneurial ecosystems.
Limited Access to Capital for SMEs and its Impact on Growth in Competitive Markets Yana Ermawati
Advances in Economics & Financial Studies Vol. 3 No. 1 (2025)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/aefs.v3i1.426

Abstract

Purpose: This study investigates the multidimensional challenges of limited access to capital for Small and Medium Enterprises (SMEs) in competitive markets. It aims to analyze how capital constraints affect SME growth, innovation, and competitiveness while exploring the interplay of institutional, regulatory, and market factors that shape financial accessibility. Research Design and Methodology: Adopting a qualitative approach, this research utilizes a systematic literature review (SLR) to synthesize findings from recent studies. The review focuses on the structural, institutional, and operational barriers impacting SMEs’ access to finance, alongside the role of alternative financing solutions and institutional quality in mitigating these challenges. Findings and Discussion: The study identifies capital constraints as a critical barrier limiting SMEs’ ability to innovate, expand production, and compete effectively in dynamic markets. Weak institutional frameworks, such as underdeveloped credit systems and regulatory inefficiencies, exacerbate financial exclusion, particularly in developing economies. Furthermore, competitive pressures amplify these challenges, highlighting the need for alternative financing solutions like fintech and crowdfunding. However, adoption remains limited due to low financial literacy and inadequate digital infrastructure. These findings emphasize the necessity of systemic reforms to create an enabling financial ecosystem for SMEs. Implications: The study contributes to academic literature and practical applications by providing actionable insights for policymakers and financial institutions. Recommendations include simplifying credit processes, enhancing financial literacy, and fostering public-private collaborations to address systemic barriers. These strategies can empower SMEs to overcome capital constraints, drive innovation, and contribute to sustainable economic development.
Towards Optimal Taxes: Impact of Tax Extensification and Intensification on Individual Income Tax Receipts Muhammad Ridhwansyah Pasolo; Yana Ermawati; Yaya Sonjaya; Sumartono Sumartono
Advances in Taxation Research Vol. 1 No. 2 (2023)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/atr.v1i2.104

Abstract

Purpose: This study examines the impact of tax extensification and intensification on individual income tax receipts, determining whether expanding the taxpayer base and improving compliance significantly contribute to revenue growth. Research Design and Methodology: A quantitative approach using multiple linear regression analysis was applied to assess the relationship between tax extensification, tax intensification, and individual income tax receipts. Primary data were collected from 100 registered taxpayers at KPP Pratama Jayapura through a structured questionnaire-based survey. Statistical tests include validity, reliability, normality, heteroscedasticity, multicollinearity, and hypothesis testing, including the coefficient of determination, t-test, and F-test. Findings and Discussion: The results indicate that tax extensification and intensification significantly enhance tax revenue. Expanding the taxpayer base and improving compliance monitoring contribute to increased revenue collection, aligning with attribution theory and highlighting internal (awareness, responsibility) and external (regulatory frameworks, enforcement) compliance factors. Implications: This study highlights the need for more substantial tax administration, digital infrastructure, and taxpayer education. Governments should enhance compliance monitoring and enforcement to sustain revenue growth. Future research should explore additional compliance factors, such as penalties and digital tax services.
The Role of Corporate Finance in Maximizing Shareholder Wealth and Driving Sustainable Growth Yana Ermawati
Advances in Management & Financial Reporting Vol. 2 No. 3 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amfr.v2i3.384

Abstract

Purpose: This research comprehensively explores the multifaceted dynamics of corporate finance and its critical role in maximizing shareholder wealth and driving sustainable growth in organizations. Research Design and Methodology: This study uses qualitative research to synthesize insights from multiple disciplines, including traditional finance theory, empirical evidence, behavioral finance insights, and regulatory analysis. Findings and Discussion: The results highlight the importance of capital structure decisions, dividend policy choices, and effective corporate governance mechanisms in influencing shareholder value creation and firm performance. In addition, integrating sustainable practices, particularly environmental, social, and governance (ESG) factors, is emerging as an essential trend shaping corporate finance practices. These findings confirm the need for adaptive financial strategies and strong management, especially in emerging markets. Implications: The findings demonstrate the importance of adaptive financial strategies and strong governance in creating shareholder value and promoting sustainable growth. They may inform regulatory reforms to improve corporate finance practices' transparency, accountability, and market integrity.
Insights into Emerging Trends Shaping the Future of Audit and Assurance Margaretha Beatrik Dasinapa; Yana Ermawati
Advances in Managerial Auditing Research Vol. 2 No. 2 (2024)
Publisher : Yayasan Pendidikan Bukhari Dwi Muslim

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60079/amar.v2i2.292

Abstract

The rapid evolution of audit and assurance practices is profoundly influenced by technological advancements, regulatory dynamics, and socio-economic forces. This study aims to investigate the implications of these trends on the audit profession, focusing on the transformative potential of data analytics, artificial intelligence (AI), and blockchain technology. Employing a qualitative literature review methodology, this research synthesizes existing scholarly literature to analyze the current landscape of audit practices comprehensively. Findings reveal that technological innovations, such as data analytics and AI, offer promising opportunities to enhance audit efficiency and effectiveness by enabling auditors to analyze vast amounts of data and detect patterns more efficiently. However, these advancements also present challenges related to data privacy, cybersecurity, and algorithmic interpretation. Regulatory dynamics, including the Sarbanes-Oxley Act (SOX) and the European Union's Audit Reform Directive (ARD), play a crucial role in shaping audit quality and transparency, albeit imposing additional compliance costs on audit firms. Moreover, the expanding scope of assurance services to encompass non-financial reporting and sustainability disclosures underscores the growing importance of auditors' roles in providing assurance on ESG factors. The implications of these trends are far-reaching, necessitating proactive measures from auditors, regulators, and policymakers to address emerging challenges and seize opportunities effectively. Ultimately, advancing knowledge in this field is critical for enhancing audit quality, bolstering stakeholder confidence, and promoting the integrity of corporate reporting practices.
Co-Authors Margaretha Beatrik Dasinapa Muhammad Ridhwansyah Pasolo Sumartono Sumartono Yaya Sonjaya