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THE INFLUENCE OF GOOD CORPORATE GOVERNANCE AND SUSTAINABILITY AUDITS ON THE IMPLEMENTATION OF SDGS IN PUBLIC COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE Rina Ambarwati; Abu Naim; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 9 (2025): AUGUST
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i9.1025

Abstract

The implementation of Sustainable Development Goals (SDGs) in public companies in Indonesia is becoming increasingly demanded as attention to sustainability issues grows. However, not all companies are able to optimally integrate the SDGs. This issue raises questions about the factors influencing the level of SDG implementation, particularly the role of Good Corporate Governance (GCG) and sustainability audits. This research aims to analyze the influence of GCG and sustainability audits on the implementation of SDGs in public companies listed on the Indonesia Stock Exchange. The research method uses a quantitative approach with purposive sampling technique and a total of 100 respondents from management and staff related to company sustainability. Data were analyzed using SPSS thru validity testing, reliability testing, classical assumptions testing, multiple linear regression, and hypothesis testing (t-test and F-test). The research results indicate that GCG and sustainability audits simultaneously have a positive and significant effect on the implementation of SDGs, with a contribution of 61.2%. Partially, both variables also have a significant effect. This finding confirms that strengthening good corporate governance and conducting credible sustainability audits are important strategies for improving the successful implementation of SDGs in public companies in Indonesia.
ANALYSIS OF FACTORS INFLUENCING THE USE OF INFORMATION TECHNOLOGY IN ACCOUNTING BY MSMES IN TANGERANG Rina Ambarwati; Andika Mugi Gumilang; Ervina Yennie Permananingrum; Ahmad Pauji; Ilwin Hadi
Multidiciplinary Output Research For Actual and International Issue (MORFAI) Vol. 5 No. 3 (2025): Multidiciplinary Output Research For Actual and International Issue
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/morfai.v5i3.3966

Abstract

This research aims to evaluate the factors influencing the use of accounting information technology by Micro, Small, and Medium Enterprises (MSMEs) in Tangerang. MSMEs play an important role in the Indonesian economy, but face challenges in efficient financial record-keeping and reporting. The use of accounting information technology can be a solution to improve the speed, accuracy, and transparency of financial transactions.The factors studied include accounting knowledge (X1), technology infrastructure (X2), perceived ease of use (X3), and management support (X4). This research uses a quantitative method with multiple linear regression analysis. The research population consists of all MSMEs in Tangerang City and Regency, with sampling conducted using a purposive sampling technique. Data was collected through a structured questionnaire with a five-point Likert scale. The analysis results show that accounting knowledge (X1) and management support (X4) significantly influence the use of accounting information technology (Y). However, technology infrastructure (X2) and perceived ease of use (X3) do not show a significant partial effect. Simultaneously, all four independent variables (X1, X2, X3, X4) have a significant influence on the use of accounting information technology (Y). The resulting regression model is: Y= 20.450+0.219X1+0.045X2+0.040X3+0.222X4. The coefficient of determination of 0.284 indicates that 28.4% of the variation in the use of accounting information technology is explained by the independent variables, while 71.6% is explained by other factors outside the model. This research is expected to help stakeholders formulate strategies to increase the adoption of accounting information technology in Tangerang MSMEs, thereby driving growth and competitiveness in the digital era.
THE ROLE OF HUMAN RESOURCE QUALITY AND PRODUCTION TECHNOLOGY ON THE OPERATIONAL COMPETITIVENESS OF MSMES IN TANGERANG REGENCY WITH MARKET ADAPTABILITY AS A MEDIATING VARIABLE Nirfison; Abu Naim; Rahman Soesilo; Purwani Husodo; Ervina Yennie Permananingrum; Danu Noval Ramadhoni
International Journal of Social Science, Educational, Economics, Agriculture Research and Technology (IJSET) Vol. 4 No. 12 (2025): NOVEMBER
Publisher : RADJA PUBLIKA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54443/ijset.v4i10.1203

Abstract

MSMEs in Tangerang’s Regency has a crucial role in boosting local economic growth, but it also has challenges in boosting operational competitiveness in a dynamic marketplace. This study aims to analyse the impact of Human Resource Management (HRM) quality and production technology on MSMEs operational day, using market flexibility as a mediating variable. This study employs a quantitative approach using the Structural Equation Modelling (SEM) method based on SmartPLS. File is gathered through questionnaires given to 200 MSMEs participants in the Tangerang province. The results of the data analysis indicate that SDM quality has a positive and significant impact on market adaptability (t-statistik = 6,134; p < 0,001) and operational daya saing (t-statistik = 5,221; p < 0,001). Additionally, production technology has a significant impact on market adaptability (t-statistik = 4,987; p < 0,001) and operational competitiveness (t-statistik = 4,653; p < 0,001). The market's ability to adapt significantly demonstrates the relationship between the two bebas variables and the day-to-day operations of MSMEs (t-statistik = 3,874; p < 0,001).This study highlights the importance of Human Resource development and adaptable production technology for the market in boosting MSMEs competitiveness in Tangerang province.