Garuda - Garba Rujukan Digital

PENGARUH MOTIVASI KARIR, KECERDASAN ADVERSITY, PERTIMBANGAN PASAR KERJA, DAN FINANCIAL REWARDS TERHADAP MINAT BERKARIR SEBAGAI SEORANG AKUNTAN PUBLIK Khaerunisa; Anggraeni, Rahayu; Kristanto, Eri
JURNAL EKONOMI Vol. 15 No. 1 (2025): Jurnal Ekonomi - Februari 2025
Publisher : JURNAL EKONOMI

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract ditulis dalam This study aimed to test hypothesis the effect of career motivation, adversity quotient, labor market consideration, and financial rewards career interest as a public accountant. The type of this research is quantitative research using primary data, which is the the population of this research is from Universitas Jenderal Soedirman and Universitas Muhammadiyah Purwokerto students. The method used in this research is purposive sampling method which is the criteria of this research is student batch 2021 and has attend to auditing class. Based on the purposive sampling method that was calculate, 169 respondents obtained. The data in this research was processed using SPSS application and using multiple linear regression method, and in this research also used descriptive statistics, data quality test, classical assumption test, and hypothesis testing. The result of this research shown the career motivation, adversity quotient, labor market consideration, and financial rewards recognition positive effect on career interest as a public accountant. Keywords: adversity quotient, labor market consideration, financial rewards, public accountant

SOSIALISASI PENTINGNYA LEGALITAS USAHA UNTUK PENGEMBANGAN UMKM DI DESA BULAKSARI KABUPATEN CILACAP Kristanto, Eri; Rahman, Kristanti; Hanifah, Rafa
Aspirasi Masyarakat Vol 2 No 2 (2025): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/4pge1166

Business legality is a standard that must be met by business actors so that their businesses can be declared legally valid. Business legality is a form of approval and permission from the government for the implementation of business activities by MSMEs. This community service program, specifically targeting SMEs in Bulaksari Village, Cilacap Regency, aims to enhance MSMEs' understanding of the importance of business legality. The community service team consists of academic staff from the Accounting Program at STIE Muhammadiyah Cilacap. Business legality plays a crucial role in fostering consumer trust and the sustainability of MSMEs. Through basic management and business legality training for MSME operators. Through this outreach program, the initiative broadens the horizons of MSMEs and encourages them to formalize their businesses promptly to avoid future legal risks. This business legalization outreach program is expected to facilitate MSMEs' access to government services and financial institutions, thereby strengthening the MSME business ecosystem in Cilacap Regency for the better in the future.

Teknologi informasi dan komunikasi dalam UMKM: Tinjauan sistematis literatur Kristanto, Eri; Anggraeni, Rahayu
Jurnal Bisnis dan Kewirausahaan Vol 2 No 2 (2025): Juli
Publisher : ICON Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.71154/57pw6831

The application of information and communication technology (ICT) in Micro, Small, and Medium Enterprises (MSMEs) continues to increase gradually. However, the implementation of ICT in MSMEs is hampered by constraints, such as limited financial resources and ICT knowledge. This study aims to identify and analyze ICT adoption in MSMEs. Additionally, this study aims to provide recommendations on the most effective methods for optimizing ICT utilization in this context. This review was conducted using a sample of four publications that have been published and are available in nationally accredited Sinta 2 journals in the Binus Business Review. The selection process focused on works published between 2015 and 2024. The PRISMA form was used to explain the selection and acceptance procedures for relevant publications comprehensively. The authors' final argument in this article is that, despite extensive research in the field of ICT, there is a need to adapt strategies and policies that can support MSMEs in Indonesia.

The Role of Green Innovation. Cost Efficiency, and Government Incentives on the Financial Sustainability of Eco-Conscious MSMEs Meilandri, Detti; Saputri, Novitasari Agus; Ridwan, Mohammad; Hardiwinoto, Hardiwinoto; Kristanto, Eri; Sudarmanto, Eko
International Journal of Business, Law, and Education Vol. 6 No. 2 (2025): International Journal of Business, Law, and Education (On Progress July-Desembe
Publisher : IJBLE Scientific Publications Community Inc.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56442/ijble.v6i2.1185

This study investigates the influence of green innovation, cost efficiency, and government incentives on the financial sustainability of eco-conscious Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Using a quantitative approach and survey data collected from 200 MSMEs engaged in sustainable practices, the study employs multiple linear regression analysis with SPSS to test three proposed hypotheses. The results reveal that all three independent variables have a positive and significant impact on financial sustainability. Green innovation enables firms to differentiate their products, improve resource use, and access green markets. Cost efficiency enhances financial performance through waste reduction and operational optimization. Meanwhile, government incentives play a vital role in supporting sustainable initiatives by reducing financial and technical barriers. These findings underscore the strategic importance of integrating internal capabilities and external support to achieve long-term sustainability and competitiveness for MSMEs. The study contributes to the theoretical development of sustainable entrepreneurship and provides practical recommendations for managers and policymakers in emerging economies.

The Influence of Internal Control, Green Budgeting, and Employee Participation on Environmental Accountability in Green Property Companies in Indonesia Mahdi, Fadilla Muhammad; Hayati, Nur; Kristanto, Eri; Sudarmanto, Eko; Aulia, Triana Zuhrotun
West Science Social and Humanities Studies Vol. 3 No. 09 (2025): West Science Social and Humanities Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsshs.v3i09.2278

This study investigates the influence of internal control, green budgeting, and employee participation on environmental accountability in green property companies in Indonesia. Employing a quantitative research design, data were collected from 140 respondents using a 1–5 Likert scale questionnaire. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS 3). The results show that internal control has a significant positive effect on environmental accountability, demonstrating the role of strong monitoring and evaluation systems in enhancing compliance with sustainability practices. Green budgeting also exhibits a positive and significant impact, highlighting the importance of allocating financial resources toward environmentally friendly initiatives. Furthermore, employee participation significantly strengthens environmental accountability, reflecting the need for inclusive involvement in organizational decision-making related to sustainability. Overall, the findings emphasize that integrating robust governance mechanisms, environmentally oriented budgeting, and employee engagement can substantially improve environmental accountability in Indonesia’s green property sector. These results provide both theoretical contributions to sustainability research and practical recommendations for policymakers and business leaders seeking to align corporate practices with global environmental standards.

The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.

The Effect of Tax Planning Strategies and Compliance with Digital Tax Regulations on Effective Tax Burden and Financial Performance of Start-ups in Jakarta Judijanto, Loso; Nurhayadi, Willy; Kristanto, Eri; Barus, Irwan Irawadi; Munzir, Munzir
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2219

This study investigates the impact of tax planning strategies and compliance with digital tax regulations on the effective tax burden and financial performance of start-ups in Jakarta. Using a quantitative approach, data were collected from 130 start-up respondents through a structured questionnaire with a Likert scale ranging from 1 to 5. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3). The results show that tax planning strategies significantly reduce the effective tax burden and positively influence financial performance. Compliance with digital tax regulations also reduces the effective tax burden and enhances financial performance, highlighting the importance of aligning with Indonesia’s digitalized tax system. Furthermore, the effective tax burden was found to have a significant negative effect on financial performance and mediates the relationships between tax planning, compliance, and financial performance. These findings suggest that start-ups can achieve fiscal efficiency and strengthen their competitiveness by integrating proactive tax planning with digital tax compliance.

Title

Found 7 Documents
Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title Search

Found 7 Documents Search

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Title

Found 7 Documents
Search