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State-Owned Enterprises as Agents of Development: Between Business Interests and Social Responsibility Yudi Budi Yuniarso; Bambang Bernanthos
Greenation International Journal of Economics and Accounting Vol. 3 No. 4 (2025): Greenation International Journal of Economics and Accounting (December 2025 - F
Publisher : Greenation Research & Yayasan Global Resarch National

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/gijea.v3i4.641

Abstract

This research examines the dual role of State-Owned Enterprises (SOEs) as business entities and agents of national development. The study analyzes how SOEs balance profit orientation with social responsibility in carrying out their function as state instruments in economic development. Through a literature review approach and document analysis of several SOEs in Indonesia, the research reveals the dynamic relationship between commercial objectives and social missions. The results indicate that SOEs face dilemmas in balancing business efficiency with public service obligations, while corporate governance emerges as a key factor in optimizing both roles. The research concludes that clear regulatory frameworks and effective monitoring mechanisms are necessary to ensure SOEs can optimally fulfill their dual functions.
Green Entrepreneurship in Tourism Villages: Environmentally Friendly Businesses as a Local Economic Attraction Fransiskus Handoko; Bambang Bernanthos
Jurnal Greenation Ilmu Akuntansi Vol. 3 No. 4 (2025): (JGIA) Jurnal Greenation Ilmu Akuntansi (November 2025 - Januari 2026)
Publisher : Greenation Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jgia.v3i4.562

Abstract

This study examines the implementation of green entrepreneurship in tourism villages as a strategy to enhance local economic attraction. Using a descriptive qualitative approach, this research analyzes 15 tourism villages in Central Java and Yogyakarta that implement environmentally friendly business practices. Data was collected through in-depth interviews, participatory observation, and document analysis. The results show that 87% of tourism villages implementing green entrepreneurship experienced a 34% increase in tourist visits over the past two years. Dominant environmentally friendly business practices include organic waste management (73%), handicraft production from recycled materials (62%), and organic culinary product development (56%). These findings indicate that green entrepreneurship not only provides environmental benefits but also serves as a differentiation factor attractive to millennial and gen Z tourists. This research contributes to the development of environmentally friendly business models in rural tourism sector.