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All Journal Journal of Economic, Bussines and Accounting (COSTING) West Science Journal Economic and Entrepreneurship Jurnal Akuntansi dan Keuangan West Science
Supriandi Supriandi
Universitas Telkom
Economics, Econometrics & Finance

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Penelitian Kolaboratif dalam Green Accounting: Analisis Bibliometrik Loso Judijanto; Supriandi Supriandi
Jurnal Akuntansi Dan Keuangan West Science Vol 3 No 02 (2024): Jurnal Akuntansi dan Keuangan West Science
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/jakws.v3i02.1165

Abstract

Penelitian ini menggali dinamika dan evolusi penelitian dalam bidang green accounting menggunakan analisis bibliometrik yang dihasilkan melalui VOSviewer. Studi ini mengidentifikasi klasterisasi topik yang penting, mengeksplorasi tren riset dari dekade terakhir, dan menganalisis kolaborasi antarpenulis serta mengidentifikasi peluang riset baru. Hasil menunjukkan adanya perkembangan signifikan dari fokus pada teori dasar seperti pengaruh ekonomi dan kehutanan, menuju praktik yang lebih aplikatif dan evaluatif seperti implementasi akuntansi hijau dan dampak keberlanjutannya terhadap profitabilitas. Analisis kolaborasi penulis mengungkap potensi untuk jaringan kolaboratif yang lebih integratif, yang belum sepenuhnya dimanfaatkan. Penelitian ini juga menyoroti kebutuhan akan studi lebih lanjut yang menghubungkan konsep akuntansi hijau dengan implementasi praktis, khususnya dalam mengelola sumber daya alam dan integrasi dengan keuangan hijau. Temuan ini mengarah pada pengembangan strategi yang lebih efektif dan berkelanjutan dalam praktek akuntansi yang responsif terhadap isu lingkungan.
Keuangan Berkelanjutan Dalam Aksi: Menelaah Hubungan Antara Rantai Pasok Berkelanjutan, Akses Keuangan, Dan Adopsi Teknologi Di Ukm Indonesia Misrofingah Misrofingah; Syamsu Rijal; Supriandi Supriandi
Journal of Economic, Bussines and Accounting (COSTING) Vol 7 No 4 (2024): Journal of Economic, Bussines and Accounting (COSTING)
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v7i4.9656

Abstract

MSMEs, or small and medium-sized enterprises, account for a sizable share of Indonesia's economy and are essential to the creation of jobs and the country's economic expansion. This study looks into how technology adoption, financial accessibility, and sustainable supply chain practices affect MSME performance and sustainable financing in Indonesian MSMEs. With 200 MSMEs, a cross-sectional survey design was used in a quantitative manner. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings show a strong positive correlation between technology adoption, sustainable finance, sustainable supply chain practices, and MSME performance. It has been discovered that adoption of technology, access to financing, and sustainable supply chain practices all have a favorable impact on MSME performance and sustainable finance. The study emphasizes how crucial it is to include technology, finance, and sustainability into MSME operations in order to improve performance and promote sustainable development.
The Impact of Working Capital Management, Product Innovation, and Financial Management on MSME Business Sustainability in South Sulawesi Syamsu Rijal; Supriandi Supriandi
West Science Journal Economic and Entrepreneurship Vol. 2 No. 04 (2024): West Science Journal Economic and Entrepreneurship
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsjee.v2i04.1410

Abstract

This study examines the impact of Capital Management, Financial Management, and Product Innovation on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi, Indonesia. Amid increasing economic challenges, MSMEs must adopt effective financial and innovation strategies to achieve long-term sustainability. A quantitative approach was employed, using data from 255 MSMEs and analyzed through Structural Equation Modeling with Partial Least Squares (SEM-PLS). The findings indicate that all three factors positively and significantly affect MSME sustainability, with Financial Management showing the strongest influence, followed by Capital Management and Product Innovation. These results suggest that MSMEs need to balance financial planning, efficient capital management, and innovation to foster resilience and competitiveness. This study contributes to the literature by applying the Resource-Based View (RBV) theory to MSME sustainability, providing actionable insights for MSME managers and policymakers in resource-constrained environments.
Co-Authors Loso Judijanto Misrofingah Misrofingah Syamsu Rijal Syamsu Rijal