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BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 313 Documents
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Analisis Manajemen Risiko pada UMKM “Warung Teh Nina” Kota Bandung Nugroho, Kevin Hari; Rusmala, Deviana; Rahmadina, Salsabila; Widyaningsih, Aristanti
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 2 (2026): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/xddtfj78

Abstract

This study aims to analyze the implementation of risk management in the UMKM Warung Teh Nina in Bandung using a qualitative descriptive approach. Data were collected through in-depth interviews with the owner and manager to identify the types of risks faced and the mitigation strategies applied. The results reveal that Warung Teh Nina faces various operational, financial, supply chain, and external risks, such as market changes due to campus relocation and the COVID-19 pandemic. Despite these significant risks, the business has managed to survive and grow through effective internal management, structured financial recording, and adaptive marketing and operational strategies. The study concludes that systematic risk management and adaptive capacity are crucial for sustaining UMKM amid dynamic business environments. Keywords: Business Sustainability, Risk Management, Risk Mitigation, UMKM,  Warung Teh Nina
Pengaruh Literasi Keuangan dan Riset & Pengembangan (R&D) terhadap Kinerja UMKM di Indonesia dengan Perspektif Syariah Iskandar, Yasminnasywa; Wulandari, Ries
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 2 (2026): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/vpd6gr23

Abstract

This study aims to analyze the influence of Financial Literacy and Research and Development (R&D) on MSME performance in Indonesia, involving 70 MSMEs from various sectors. A quantitative approach was used, using Partial Least Squares–Structural Equation Modeling (PLS-SEM), to assess the measurement and structural models. The analysis results show that all indicators in the reflective model meet validity and reliability criteria, as indicated by loading factor, Composite Reliability, and Average Variance Extracted (AVE) values ​​that are above the recommended minimum limit. In the structural model, Financial Literacy is shown to have a stronger influence on MSME performance with an f² value of 0.309 (moderate effect), while R&D has a smaller effect, with an f² value of 0.149 (small effect). The R² value of 0.631 indicates that both variables can explain 63.1% of the variation in MSME performance. These findings confirm that financial literacy is a key foundation for improving MSME performance, while R&D activities continue to contribute, albeit on a more limited scale. This research provides important implications for the government and business development institutions to strengthen financial education programs and support innovation to enhance the competitiveness of MSMEs in Indonesia.   Keywords: Business Development, Financial Literacy, MSME Performance, Indonesia, Innovation, PLS-SEM, R&D.
Pengaruh Sustainability Reporting dan Profitabilitas terhadap Nilai Perusahaan Sektor Perbankan yang Terdaftar di Bei Tahun 2020-2024 Nurul’aeni, Nia; Lasmini, Lilis; Purwandari, Dian
BUDGETING : Journal of Business, Management and Accounting Vol. 7 No. 2 (2026): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/0pfbmx21

Abstract

ABSTRACT This study aims to analyze the impact of sustainability reporting and profitability on firm value among banking companies listed on the Indonesia Stock Exchange for the period 2020–2024. The study is based on Stakeholder Theory, which explains that companies are accountable to all stakeholders. Sustainability reporting is measured using the Sustainability Report Disclosure Index (SRDI) based on Global Reporting Initiative (GRI) standards; profitability is measured by Return on Assets (ROA); and firm value is measured using Price-to-Book Value (PBV). This study employs a quantitative approach using descriptive and confirmatory methods. The sample was selected using purposive sampling from banking companies that met the research criteria. The data used were secondary data obtained from the companies’ annual reports and sustainability reports. Data analysis was conducted using SmartPLS with the Partial Least Squares Structural Equation Modeling (PLS-SEM) method through outer model and inner model testing, as well as bootstrapping techniques. The results indicate that sustainability reporting has a non-significant negative effect on firm value, while the profitability variable has a non-significant negative effect on firm value in the banking sector. Keywords:  Firm Value, Profitability, Sustainability Reporting.

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