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Rusdiyanto Rusdiyanto
Universitas Gresik, Gresik, Indonesia
Economics, Econometrics & Finance

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Evaluation of Internal Receivables Control at PT Merak Jaya Dini Ayu Pramitasari; Rusdiyanto Rusdiyanto; Bustanul Ulum; Anisaul Hasanah; Mochammad Syafii
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 1 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i1.7559

Abstract

This study aims to review the receivables control and the management policy of unbilled receivables and the receivables management policy applied to precast concrete iron distributor companies. This research provides insight into best practices in receivables management. The method used is descriptive with a qualitative approach, where the selection of informants is carried out based on their knowledge related to relevant information in the context of the research. The main informant consists of financial staff who have direct experience in receivables control. The findings of the study show that the company has implemented quite good receivables control, as seen from the existence of systematic billing procedures to clients. However, the company does not have an adequate receivables management policy, the absence of clear credit standards and credit requirements are the main obstacles in minimizing the risk of non-collectible receivables. The implications of these findings emphasize the need for companies to formulate more comprehensive accounts receivable management policies to improve the efficiency and effectiveness of the collection process and reduce potential financial losses. The originality of this research lies in its focus on the precast concrete iron distribution sector in Indonesia, as well as an in-depth analysis of the specific challenges in receivables control practices in the construction sector.
Linking Environmental Orientation, Performance, Green Business Strategy: On Mediating Role of Top Management Environmental Awareness Financial Based in SMEs Adiba Fuad Syamlan; Firdaus Indrajaya Tuharea; Rusdiyanto Rusdiyanto; I Made Landhep Wibawa; Sadine Naomi Safira
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 8 No 3 (2025): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v8i3.8815

Abstract

This study has a topic regarding the role of top management environmental awareness (TMEA) in mediating the correlation between environmental orientation (EO) and environmental performance (EP) with the adoption of green business strategy (GBS) among small and medium enterprises (SMEs) in Gresik, Indonesia. Using a quantitative approach, there is 151 SMEs data collected then analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that EO and EP do not directly influence GBS. Instead, both significantly affect TMEA, which in turn mediates their impact on GBS. Moreover, SMEs' performance (SP) demonstrates a significant effect on GBS, underscoring the importance of firm performance as a control variable. These findings contribute to the Resource-Based View (RBV) and Dynamic Capabilities theory by positioning managerial awareness as a critical intangible capability that enables firms to translate environmental orientations into strategic actions. Stakeholder Theory is also supported, as external pressures prove effective only when internalized by top managers. The study provides practical implications for SME managers, highlighting the need to enhance managerial environmental awareness through training and leadership development. Limitations include the geographic focus on Gresik and the cross-sectional design, which restricts generalizability and causal inference. Future research should extend to broader contexts and adopt longitudinal methods. Overall, the study advances theoretical and practical understanding of how managerial awareness fosters green strategies in SMEs.
Co-Authors Adiba Fuad Syamlan Anisaul Hasanah Bustanul Ulum Dini Ayu Pramitasari Firdaus Indrajaya Tuharea I Made Landhep Wibawa Mochammad Syafii Sadine Naomi Safira