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All Journal Jurnal Akuntansi Bisnis
Setiawan, Temy
Bunda Mulia University
Economics, Econometrics & Finance Social Sciences

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ENHANCING THE LOCAL SUSTAINABILITY THROUGH CREATING SHARED VALUE (LOCUS OF RESEARCH ON GARUT LEATHER HANDCRAFT) Dharmawan, Steven Emmanuel; Setiawan, Temy; Luckianto, Marvin
Jurnal Akuntansi Bisnis Vol 18, No 2 (2025): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v18i2.8296

Abstract

Background: Business actors in the leather crafting MSME sector in Garut have yet to optimize performance, despite increasing awareness of social and environmental business values.Objective: The objectiveof this research is to examine whether Creating Shared Value (CSV) moderates the relationship between Entrepreneurial Orientation and both financial and non-financial performance among Micro, Small, and Medium-Sized Enterprises (MSMEs) in the leather crafting sector in Garut.Research Methods: The research method used a quantitative approach using a survey conducted on MSMEs in the leather crafting sector in Garut that have been operating for more than six months. Data were collected from a selected sample and analyzed to examine the relationships between Entrepreneurial Orientation, Creating Shared Value, and both financial and non-financial performance.Research Results: The research found that entrepreneurial orientation has no significant impact on the financial performance of MSMEs. However, it significantly enhances non-financial performance, such as social and environmental outcomes. Additionally, creating shared value does not moderate the relationship between entrepreneurial orientation and MSME performance.Originality/Novelty of Research: To the best of the researcher's knowledge, no previous research has specifically explored the relationship of entrepreneurial orientation to financial and non-financial performance, especially in terms of the environment related to sustainability and MSMEs leather craftsmen in Garut.
THE RELATIONSHIP OF PROFITABILITY FACTORS TO PAST AND FUTURE STOCK RETURNS (EMPIRICAL STUDY OF CONVENTIONAL BANK COMPANIES INDEX IDX FINANCE PERIOD 2020-2023) Chin, Kevin Nicholas; Setiawan, Temy
Jurnal Akuntansi Bisnis Vol 17, No 2 (2024): Jurnal Akuntansi Bisnis
Publisher : Universitas Bunda Mulia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30813/jab.v17i2.6020

Abstract

Background: This study seeks to explore the connection between profitability and stock returns, specifically investigating how past stock returns influence profitability and how profitability impacts future stock returns. The research focuses on banking companies listed in the IDX Finance index during the 2020-2023 period.Objective: This study aims to offer empirical evidence regarding the impact of past stock returns on profitability and the impact of profitability on future stock returns.Research Methods: This study utilizes a quantitative approach, focusing on a sample of 37 conventional banks that exists on the Indonesia Stock Exchange (IDX) Finance in 2020 – 2023. Data analysis was performed using the PLS-SEM method, with the assistance of SmartPLS 4.0 software.Research Results: The study findings revealed that past stock returns significantly enhance the net interest margin (NIM), which in turn positively influences the return on assets (ROA). Consequently, ROA plays a vital role in driving future stock returns upward.Research Originality/Novelty: This research provides fresh perspectives by examining the connection between profitability and stock returns, both historically and prospectively, within the context of Indonesia's banking sector. Additionally, it highlights the factors that impact stock returns and the profitability of banking institutions.
Co-Authors Chin, Kevin Nicholas Dharmawan, Steven Emmanuel Luckianto, Marvin