Article Per Year (5 Year)
p-Index From 2021 - 2026
0.444
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This Author published in this journals
All Journal International Journal of Management and Business
As’adi
Unknown Affiliation
Economics, Econometrics & Finance

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Experience and Challenges of Medium and Small and Medium Enterprises (MSME or UMKM) of Tofu Factories in Increasing Competitiveness Anita Anung; Sri Indah; As’adi
International Journal of Management and Business Vol. 2 No. 3 (2025): July
Publisher : International Research & Development for Human Beings (IRDH)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64515/ijmb.v2i3.131

Abstract

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economy, especially in the food industry sector such as tofu factories. However, MSMEs face significant challenges in improving their competitiveness, such as fluctuations in raw material prices, limited capital, intense market competition, and lack of access to digital marketing technology. This study aims to analyze the experiences and challenges faced by tofu factory MSMEs and the strategies that can be applied to enhance their competitiveness. The research method used is descriptive qualitative with in-depth interview techniques and direct observations of business owners in Batu City. The research findings indicate that the main challenges include high production costs, limited capital, and lack of product innovation. Strategies that can be implemented include cost efficiency, product diversification, digital marketing utilization, and quality improvement. With the right strategies, tofu factory MSMEs can strengthen their competitiveness and ensure business sustainability in an increasingly competitive market.
The Influence of Sustainability Reporting and Green Accounting on The Financial Reporting Performance of Manufacturing Companies Listed on The Indonesian Stock Exchange (Case Study of Manufacturing Companies in The Cosmetics and Household Goods Subsector for The Period 2021-2023) Brigita Lona Eniyasari; As’adi; Sri Andika Putri
International Journal of Management and Business Vol. 3 No. 1 (2026): January
Publisher : International Research & Development for Human Beings (IRDH)

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Abstract

This study aims to examine the influence of Sustainability Reports and Green Accounting on the financial reporting performance of manufacturing companies in the cosmetics and household goods subsector listed on the Indonesia Stock Exchange (IDX) during the period 2021–2023. This research employs a quantitative approach using secondary data obtained from the annual reports of each company. The results indicate that the sustainability report has a negative and significant impact on financial reporting performance. This suggests that in the short term, the disclosure of sustainability reports may require substantial operational costs, and its benefits are not immediately felt in the company's profits. Meanwhile, green accounting has a positive and significant influence on financial reporting performance. This indicates that the implementation of environmentally-based accounting practices, such as recording environmental costs and efficient waste management, contribute to improving the company's financial performance.
Co-Authors Anita Anung Brigita Lona Eniyasari Sri Andika Putri Sri Indah