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JMK Jurnal Manajemen dan Kewirausahaan
Published by Universitas Islam Kadiri
ISSN : 24773166     EISSN : 26560771     DOI : https://doi.org/10.32503/jmk.v5i2
Core Subject : Economy,
Economics, Econometrics & Finance
Aims JMK (Jurnal Manajemen & Kewirausahaan) covers in details a large variety of topics in management. The aim of the journal is disseminate knowledge derived from the results of empirical research on organizations, people, systems, and events in the field of management and entrepreneurship. The journal provides a forum for scholarly exchanges for academics, practitioners, and independent researchers by publishing quality empirical research. Scope JMK (Jurnal Manajemen & Kewirausahaan) promotes the ideas and information among researchers that have been achieved in the area of financial economics, marketing management, human-resource management, behavior organizational, good governance, strategic management, public policy, entrepreneurship, management, financial, business ethics.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 3 Documents
 1 
Search results for , issue "Vol 10 No 2 (2025): May" : 3 Documents clear
Is Profitability Affected By Carbon Emission Disclosure? Fitriani, Nosilia
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 2 (2025): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i2.7023

Abstract

So far, in testing the effect of carbon emission disclosure on financial performance, only using financial performance based on net income, there have not been many studies that specifically examine the effect of carbon emission disclosure on financial performance based on operating profit, comprehensive profit and attributable profit, even though these three profits are presented in the income statement. The purpose of this study is to test the effect of carbon emission disclosure on profitability based on operating profit, comprehensive profit and attributable profit. The data for this study are secondary data from the annual reports and sustainability reports of companies listed on the IDX for the period 2019 - 2024 with a total of 2,960 observation data. Hypothesis testing uses multiple linear regression analysis. The results of the study indicate that carbon emission disclosure has a positive effect on profitability, as measured by ROA operating profit, comprehensive profit and attributable profit. The results of this study are consistent with the stakeholder theory that carbon emission disclosure is not only in the interests of the government and the environmentally conscious community, but also shareholders and creditors because it has been proven to have an impact on profitability. The originality of this study lies in testing the effect of CED on three types of modified ROA formula profits, namely operating profit, comprehensive profit and attributable profit.
THE EFFECT OF TAX AVOIDANCE ON COST OF DEBT WITH GROWTH OPPORTUNITY AS A MODERATING VARIABLE Pramiana, Omi; Sari, Corrina Dian Anita
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 2 (2025): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i2.6562

Abstract

This study's goal is to examine how tax evasion affects borrowing costs and development opportunities as a moderating factor in the Indonesia Stock Exchange-listed energy industry. The financial statements of businesses listed on the Indonesia Stock Exchange serve as the second-order data used in this study. Purposive sampling was used in the sampling process in order to collect samples that satisfied the requirements. The energy industry that was listed on the Indonesia Stock Exchange between 2019 and 2021 serves as the study's example. Over the course of three years, 52 firms in all were employed as study samples, resulting in 156 samples. In this study, regression analysis and moderated regression analysis were employed. The cost of debt is positively impacted by tax evasion, according to the data analysis findings. Creditors must raise borrowing charges because they consider tax evasion to be a dangerous activity. Opportunities for growth cannot lessen the effect of tax evasion on debt costs.
The Role of Digital Literacy and Business Community in Driving MSME Growth through Process Digitalization Kamisutara, Made; Yuningsih, Yuningsih; Suhartini, Dwi; Handayani, Wiwik
JMK (Jurnal Manajemen dan Kewirausahaan) Vol 10 No 2 (2025): May
Publisher : Universitas Islam Kadiri

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32503/jmk.v10i2.7608

Abstract

Sustainable growth is both a challenge and a strategic goal for Micro, Small, and Medium Enterprises (MSMEs) amid technological disruption and global market dynamics. This study aims to analyze the influence of information technology literacy, business communities, business incubation, product creativity and innovation, and access to capital on the sustainable growth of MSMEs, with Digitalization of Processes as an intervening variable. The conceptual model used integrates the internal and external resource approaches of MSMEs within the framework of digital transformation. This study employs an explanatory quantitative approach using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) analysis techniques. The research sample consists of 125 MSMEs in Tambaksari District, Surabaya, selected through purposive sampling. Data was collected via a Likert-scale questionnaire and analyzed using SmartPLS 4.0 software. The results indicate that process digitalization significantly influences the sustainable growth of SMEs. Information technology literacy and involvement in business communities indirectly influence growth through digitalization. Conversely, business incubation, product innovation, and access to capital do not show significant direct influences on growth. The model has an R² value of 71.5% for sustainable SME growth and 61.6% for process digitalization. These findings emphasize that efforts to strengthen SMEs should focus on enhancing the digital capabilities of business actors and developing a collaborative ecosystem through business communities. Digitalization is not merely a tool but the primary driver of SME sustainability in the digital transformation era. Keywords: MSMEs, Sustainable Growth, Process Digitalization, Information Technology Literacy, Business Community

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