Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
P-Index
This Author published in this journals
All Journal JOURNAL OF APPLIED ACCOUNTING AND TAXATION Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Novita Indrawati
Universitas Riau,Indonesia
Humanities Economics, Econometrics & Finance Social Sciences

Published : 2 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 2 Documents
Search

 1 
Strategic Planning, Organizational Learning And Villages Own Enterprises Performance : Mediation of Organizational Sustainability Rizuan Rizuan; Yesi Mutia Basri; Novita Indrawati
Journal of Applied Accounting and Taxation Vol. 9 No. 2 (2024): Journal of Applied Accounting and Taxation (JAAT)
Publisher : Pusat P2M Politeknik Negeri Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30871/jaat.v9i2.8582

Abstract

The study analyzes strategic planning, and organizational learning on villages own Enterprises (VOE) performance with organizational sustainability as a mediation. The population in this study was 136 VOE spread throughout Bengkalis Regency. The collection technique used a questionnaire distributed online via Google Forms. Respondents were VOE managers consisting of directors, secretaries, supervisors, and treasurers of VOE. In total, 424 respondents were part of the study. Testing using SEM PLS showed that strategic planning resulted in improved performance and sustainability of VOE organizations in Bengkalis Regency. Organizational learning had an effect on organizational sustainability rather than directly boosting VOE performance.The study's results also proved that organizational sustainability could mediate the impact of strategic planning and organizational learning on the effectiveness of VOE in Bengkalis Regency. This study has practical implications for the importance of good strategic planning and organizational learning to enhance the sustainability and VOE's success. Therefore, it is essential to enhance the skills of VOE managers through training
FINANCIAL LITERACY, SOCIAL CAPITAL, AND SUSTAINABLE PERFORMANCE: MEDIATING ROLES OF STRATEGIC AGILITY AND SOCIAL INNOVATION Shelly Shintyasari; Yesi Mutia Basri; Novita Indrawati
CURRENT: Jurnal Kajian Akuntansi dan Bisnis Terkini Vol. 7 No. 2 (2026): Current : Jurnal Kajian Akuntansi dan Bisnis Terkini
Publisher : Universitas Riau

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31258/current.7.2.487-505

Abstract

Sustainable performance is increasingly important for cooperatives as they are expected to create economic, social, and environmental value simultaneously. This study examines the effects of financial literacy and social capital on sustainable performance, with strategic agility and social innovation as mediating variables. Grounded in the Resource-Based View and Dynamic Capabilities Theory, data were collected from 268 active cooperatives in Kuantan Singingi Regency, Indonesia, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that financial literacy and social capital positively influence sustainable performance, with social capital emerging as the strongest predictor. Strategic agility and social innovation significantly mediate the relationship between financial literacy and sustainable performance. However, neither mediator significantly explains the effect of social capital on sustainable performance. This study contributes by validating a dual mediation framework that explains how organizational resources generate sustainable performance through different mechanisms. Financial literacy operates through capability-building processes, whereas social capital exerts a stronger direct influence. The findings extend the Resource-Based View and Dynamic Capabilities Theory and provide practical insights for enhancing cooperative sustainability.
Co-Authors Rizuan Rizuan Shelly Shintyasari Yesi Mutia Basri