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Green Finance and Sustainability: A Systematic Review Wahyudi*, Arif; Triansyah, Fadli Agus; Acheampong, Kennedy
JURISMA : Jurnal Riset Bisnis & Manajemen Vol 13 No 2: Oktober 2023
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis, Universitas Komputer Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.34010/jurisma.v13i2.10030

This research aims to explore and analyze the recent focus on green finance and sustainability from 2022 to 2023. It employs a systematic review approach to understand the predominant areas of study during this two-year period. The data search revealed that research focusing on the impact of green finance on decarbonization has gained significant popularity in the past two years. Additionally, other studies have delved into various variables such as Environmental (Management, Economics, Performance, and sustainability), Technology (AI, Blockchain, Smart, and adoption), and Renewable Energy & its Output. This research primarily concentrates on topics that have emerged as trends in the last two years. However, it's noteworthy that among these studies, there are 14 research topics that have been explored less frequently. These include Green Financing, Insurance, Non-Performing Loan Ratio, Ecological Footprints, Climate Mitigation Finance, Solvency, Biofuel, Fuel Cell, Geothermal, Solar, and Wind. Keywords: Green Finance; Sustainability; Systematic Review; Economics; Environmental

Mathematics as Determinant of Students’ HOTS Among HND Electrical and Electronic Engineering Students in Ghana Oduro-Okyireh, Theodore; Mulyanti, Budi; Rohendi, Dedi; Acheampong, Kennedy; Oduro-Okyireh, George
Journal of Education Reseach and Evaluation Vol 7 No 4 (2023): November
Publisher : LPPM Undiksha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/jere.v7i4.62932

One crucial component of education is developing higher-order thinking skills (HOTS). The aim of this study is to analyze mathematics as determinant of students’ HOTS among HND electrical and electronic engineering student in Ghana. The test format tool used had two indicators, critical and creative thinking, and the subjects for the research were 488 electrical and electronic engineering students from 4 randomly selected Technical Universities in Ghana. The Cronbach Alpha reliability test was performed, and the Pearson test was used to assess the validity of the MAT instrument. Data were processed and analysed using SPSS version 26.0 software. Multiple regression was used as the estimation technique, and the results show a positive high correlation between HOTS and probability (0.757), and positive moderate correlations for algebra (0.669), functions (0.633), trigonometry and complex numbers (0.604), and calculus and differential equations (0.572). These statistics suggest that the level of understanding of mathematics concepts, particularly probability, can determine HOTS. The study's implication is that engineering mathematics curriculum developers should stress the practical applications of mathematics, especially probability in everyday life and offer opportunities for students to use their mathematical knowledge to solve real-world problems in order to develop HOTS.

Cognitive Bias on Financial Decision-Making in MSMEs Purnamasari, Imas; Sugiharti, Harpa; Machmud, Amir; Hartika, Nely; Ahiase, Godwin; Acheampong, Kennedy
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14805

This study aims to analyze the effect of cognitive bias on the Financial Decision Making of MSME actors in Bandung City. The research method used is descriptive verification with quantitative approach. Data were collected through questionnaires distributed to 385 MSME actors in Bandung City. The variables being studied for independent variables are overconfidence bias, confirmation bias, herding bias, anchoring bias, hindsight bias, the illusion of control bias, loss aversion bias, endowment bias, regret aversion bias, and status quo bias, while for the dependent variable is Financial Decision Making. Regression results show that overconfidence bias and loss aversion bias positively affect financial decision-making, while the illusion of control bias has a negative effect. Other cognitive bias variables do not affect Financial Decision Making. Cognitive biases that cause suboptimal financial decisions can hinder the productivity of MSMEs, this can affect the contribution of the MSME sector to the National Gross Domestic Product.

IMPACT OF ACCOUNTING, MANAGERIAL AND TECHNOLOGY METHODS IMPLEMENTATION ON SMES' FINANCIAL PERFORMANCE Budi, Saksono; Rahman Hakim, Dani; Rosini, Iin; Acheampong, Kennedy
International Journal of Contemporary Accounting Vol. 6 No. 1 (2024): July
Publisher : Fakultas Ekonomi dan Bisnis Universitas Trisakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.25105/pz93k758

This study analyzes the influence of implementing accounting, managerial, and technology methods on the financial performance of small and medium enterprises (SMEs). The implementation of accounting methods was reflected based on the dimensions of intellectual capital, internal control system, and the availability of financial statements. The managerial methods, on the other hand, were reflected by business strategy, market orientation, and total quality management. Meanwhile, the technology was reflected by the payment gateway, receipt services, and e-commerce dimensions. As a case study, this study sampled 220 SMEs with a turnover of around 300 million to 2.5 billion rupiahs per annum in South Tangerang City. We chose SMEs in this city because it is one of the areas with the highest economic growth in Indonesia. Therefore, the development of SMEs in this city would likely be an excellent example of SMEs in other regions in Indonesia. Using the structural equation modelling partial least square (SEM-PLS) estimator, this study revealed that accounting and managerial methods positively influence SMEs' financial performance. However, this study found no evidence that technology adoption influences it. It implies that SMEs were still unfamiliar with technological adoption. The investments issued by SMEs to adopt technology seem unable to create the expected rate of returns.

Cognitive Bias on Financial Decision-Making in MSMEs Purnamasari, Imas; Sugiharti, Harpa; Machmud, Amir; Hartika, Nely; Ahiase, Godwin; Acheampong, Kennedy
Eko-Regional: Jurnal Pembangunan Ekonomi Wilayah Vol 20 No 1 (2025): March 2025
Publisher : Faculty of Economics and Business Universitas Jenderal Soedirman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/er.v20i1.14805

This study aims to analyze the effect of cognitive bias on the Financial Decision Making of MSME actors in Bandung City. The research method used is descriptive verification with quantitative approach. Data were collected through questionnaires distributed to 385 MSME actors in Bandung City. The variables being studied for independent variables are overconfidence bias, confirmation bias, herding bias, anchoring bias, hindsight bias, the illusion of control bias, loss aversion bias, endowment bias, regret aversion bias, and status quo bias, while for the dependent variable is Financial Decision Making. Regression results show that overconfidence bias and loss aversion bias positively affect financial decision-making, while the illusion of control bias has a negative effect. Other cognitive bias variables do not affect Financial Decision Making. Cognitive biases that cause suboptimal financial decisions can hinder the productivity of MSMEs, this can affect the contribution of the MSME sector to the National Gross Domestic Product.

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