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All Journal Value: Jurnal Manajemen dan Akuntansi International Journal of Economics Development Research (IJEDR) International Journal of Economics, Business and Innovation Research
Fala, Dwi Yana Amalia Sari
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Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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CSV-SDGs Synergies And Their Challenges: A Literature Review: Sinergi CSV-SDGs dan Tantangannya: Sebuah Telaah Literatur Fala, Dwi Yana Amalia Sari; Purwanti, Lilik
Value : Jurnal Manajemen dan Akuntansi Vol. 19 No. 2 (2024): Mei - Agustus 2024
Publisher : Program Studi Manajemen, Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Cirebon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32534/jv.v19i2.5674

Abstract

This paper explores the synergies and challenges of integrating Creating Shared Value (CSV) with Sustainable Development Goals (SDGs), two important concepts in global sustainability discourse. CSV links economic value creation to increased social and environmental value, while the SDGs provide a framework for addressing pressing global development challenges. Although the two have similar goals, the synergy between them has not been fully tapped. Through an in-depth literature review, the paper identifies key barriers to CSV and SDGs integration, including lack of strategic understanding and commitment, barriers to innovation, and measurement difficulties. The paper offers practical recommendations for addressing these challenges, including improved strategic coordination, investment in innovation, and adaptation to organizational culture. Implications for business practices and public policy were also discussed, highlighting the importance of cross-sector collaboration to achieve SDGs goals through CSV practices. The results show that by addressing these integration challenges, companies can become agents of positive change, creating sustainable economic value while delivering significant social and environmental benefits.
Whistleblowing, Relativism, and Professionalism Mediated By Ethical Sensitivity among Government Auditors Meliana, Meliana; Fala, Dwi Yana Amalia Sari
International Journal of Economics Development Research (IJEDR) Vol. 5 No. 6 (2024): International Journal of Economics Development Research (IJEDR)
Publisher : Yayasan Riset dan Pengembangan Intelektual

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37385/ijedr.v6i1.7043

Abstract

The revelation of several cases of violations, such as corruption, is inseparable from the role of whistleblowers. Whistleblowers as people who know for sure that there is a violation, such as auditors, are one of the keys in preventing actions that violate the provisions in the preparation of financial statements. Thus, it is very important to know the factors that influence the auditor's intention to do whistleblowing. This study aims to examine the effect of relativism ethical orientation and auditor's professionalism to whistleblowing with ethical sensitivity as a mediator. The novelty of this research is the use of ethical sensitivity as a mediator. The data collection technique in research is a survey method using a questionnaire. The sampling technique uses the census technique (saturated sample). The research sample was all auditors who worked at the North Maluku Province Inspectorate, totaling 40 respondents. The analytical method used in this research is Partial Least Squares (PLS) with a Structural Equation Modeling (SEM) equation model using SmartPLS software. The results of this research found that the relativism ethical orientation and auditor's professional have a positive effect to whistleblowing. Meanwhile, Ethical Sensitivity is a mediator in the influence between relativism ethical orientation and auditor professionalism attitudes on auditor intention to whistleblowing.
Financial Literacy and Digital Finance: Determinants of MSMEs Sustainability in Ternate City Adam, Mukhtar A.; Fala, Dwi Yana Amalia Sari; Nurdin, Nurdin; Zainuddin, Zainuddin
International Journal of Economics, Business and Innovation Research Vol. 4 No. 03 (2025): May, International Journal of Economics, Business and Innovation Research( IJE
Publisher : Cita konsultindo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijebir.v4i04.2033

Abstract

This study aims to analyze the effect of financial literacy and digital finance on the sustainability of MSMEs in Ternate City. Data in this study are the owners/managers of SMEs in Ternate City. Collecting data using a questionnaire to 115 respondents. Data analysis using multiple regression analysis. The Financial literacy variable was measured using education (a combination of formal and non-formal education levels). This study shows that financial literacy has no significant effect on the sustainability of MSMEs, while digital finance offers substantial results. In addition, this study also finds that variations in training have an impact on increasing financial literacy on the sustainability of MSMEs. Theoretically, this research contributes to the latest view on the measurement of financial literacy. In addition, these findings support research related to financial literacy, digital finance, and the sustainability of MSMEs. Finally, from a practical point of view, this study provides a policy direction for the government in policymaking, especially in improving human resources with technical support to ensure the quality and sustainability of MSMEs.
Co-Authors Adam, Mukhtar A. Lilik Purwanti Meliana Meliana Nurdin Nurdin Zainuddin, Zainuddin