Article Per Year (5 Year)
p-Index From 2020 - 2025
0.61
P-Index
This Author published in this journals
All Journal Jurnal Ekonomi dan Bisnis Digital (MINISTAL) Atestasi : Jurnal Ilmiah Akuntansi
Prastyo, Dimas Hadi
Unknown Affiliation
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences

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

Found 2 Documents
Search

 1 
Sustainability Accounting in Entrepreneurial Perspective: Pentuple Bottom Line Concepts Fauziah, Dien Ajeng; Khoir, Fatihul; Sa’adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Jurnal Ekonomi dan Bisnis Digital Vol. 3 No. 4 (2024): December 2024
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ministal.v3i4.12577

Abstract

Sustainability accounting, particularly from an entrepreneurial perspective, is increasingly recognized as a critical framework for measuring and enhancing business performance. The Pentuple Bottom Line (PBL) paradigm expands upon traditional accounting frameworks by incorporating five dimensions: people, planet, profit, phenotechnology, and prophet. This holistic approach emphasizes not only financial success but also ethical responsibilities and the broader impact of business activities on society and the environment. Embracing the Pentuple Bottom Line paradigm not only supports sustainable business practices but also aligns entrepreneurial ventures with broader societal goals. By prioritizing ethical considerations alongside traditional profit metrics, businesses can contribute to a more sustainable future while achieving long-term success.
Sustainable Entrepreneurship: A Family Self-Employment Economic Development Model Fauziah, Dien Ajeng; Khoir, Fatihul; Sa'adah, Ummi; Prastyo, Dimas Hadi; Hermanto, Bambang Agoes; Lestari, L. Tri
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 1 (2025): March
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i1.1035

Abstract

Purpose: This study aims to explore sustainable entrepreneurship as a transformative paradigm that integrates economic growth with environmental and social responsibility. Specifically, it investigates the role of family self-employment in promoting sustainable economic development at the community level. Research Design and Methodology: This study employed a qualitative case study approach, collecting data through semi-structured interviews and focus group discussions with family business owners in Geluran Village, Sidoarjo Regency, Indonesia. The Resource-Based View (RBV) theory guided the study in analyzing how internal family resources support sustainability. Findings and Discussion: The findings reveal that family self-employment strategically drives sustainable entrepreneurship by fostering resilience, long-term orientation, and ethical business practices. Family businesses are shown to implement sustainability models such as the Triple Bottom Line, circular economy principles, and collaborative networks. Despite their strengths, the heterogeneity of family businesses poses challenges for generalization, indicating the need for more context-specific studies. Implications: This research provides practical and policy-level implications by highlighting the potential of family-run enterprises to achieve inclusive and sustainable development. It suggests that targeted support through financial access, capacity-building, and sustainability programs is essential to enhance the contribution of family businesses to long-term economic and social well-being.
Co-Authors Dien Ajeng Fauziah Hermanto, Bambang Agoes Khoir, Fatihul Lestari, L. Tri Sa'adah, Ummi Sa’adah, Ummi