Nagy, Adrian Szilárd
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Developing the Business Resilience - Technopreneur and Digital Transformation Model Tuegeh, Octavia Diana Monica; Nagy, Adrian Szilárd; Paat, Franda Benedicta; Tumiwa , Johan Reineer; Kawet, Frilly
Jurnal Agroekoteknologi Terapan (JAT) Vol. 6 No. 1 (2025): ISSUE JANUARY-JUNE 2025
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35791/jat.v6i2.64305

Abstract

Abstract: This research aims to develop a business resilience model on MSMEs during COVID-19 theoretically and empirically. This research uses the TCM method for literature review analysis and SEM for model testing. The object population of this research is MSMEs in a rural area in Indonesia. The sample of this research is 301 MSME owners who are still surviving during COVID-19. The results reveal no significant direct influence of government support assistance on business resilience. However, government support assistance, knowledge management, and innovation through technopreneur have a significant impact on digital transformation, and then digital transformation on business resilience. The research made new theoretical and empirical contributions of MSMEs to utilize government support in business resilience models and knowledge management and innovation concerning entrepreneurship. Keywords: Business resilience; COVID-19; digital transformation; government assistance; innovation; knowledge management; MSMEs; technopreneur.
Unmasking The Hidden Costs of Ecotourism: A Green Accounting Decision Support System Using Spatial Macro-Tourist Data Tuegeh, Octavia D. M.; Nagy, Adrian Szilard; Paat, Franda Benedicta
Jurnal Ilmiah PLATAX Vol. 14 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.v14i1.66913

Abstract

While ecotourism is frequently championed as a sustainable solution, the influx of mass tourism often generates hidden ecological costs that remain unrecorded in conventional accounting frameworks. This study aims to design a spatial Decision Support System (DSS) model that integrates green accounting principles with macro-tourism data. Employing the Simple Additive Weighting (SAW) method, this research evaluates the disparity between tourist volume (14.5 million movements) and community-based accommodation capacities within the ecotourism epicenter of North Sulawesi, Indonesia. Two novel spatial accounting indicators are introduced: the Local Carrying Capacity Ratio (LCCR) and the Estimated Environmental Cost (EEC), monetized in the domestic currency (IDR). The DSS algorithm reveals a sustainability paradox: North Minahasa Regency, despite recording the lowest tourist volume (650,320 visitors), emerges as the most critical ecological zone (preference score of 0.586). This vulnerability is attributed to a severe infrastructure deficit that precipitates an extreme overshoot in carrying capacity (LCCR 26.20). Conversely, Manado City implicitly accrues an annual ecological debt exceeding IDR 24.5 billion driven by emissions and waste. These findings underscore that the omission of macro-spatial metrics from regional balance sheets can result in misguided investment policies. Ultimately, the proposed DSS model offers a strategic framework for local governments to formulate equitable carbon levies and reallocate tourism revenues toward the development of local community infrastructure. Keywords: Carrying Capacity, Decision Support System, Ecotourism, Green Accounting, Hidden Costs