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Aghnia Nadhira Aliya Putri
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ijeass@researchsynergypress.com
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ijeiis@researchsynergypress.com
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Jl. Nyaman no 31, Komplek Sinergi Antapani, Kota Bandung 40291 - Indonesia.
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INDONESIA
International Journal of Entrepreneurship and Sustainability Studies
Published by Research Synergy Foundation
ISSN : 28071778     EISSN : 28071778     DOI : 10.31098/ijeass.v1i1
Core Subject : Science, Social,
Decision Sciences, Operations Research & Management Environmental Science Social Sciences
International Journal of Entrepreneurship and Sustainability Studies (IJEASS) focus to publish research papers in the fields of Business, Accounting, Economics and Banking, Entrepreneurship, Finance, Marketing, Supply Chain and Logistics, Tourism, Hospitality, Islamic Economics and Banking, Islamic Accounting, Tax, E-Commerce, Consumer Behavior, Human Resource, Economic Development, Islamic Stock Market, Organizational Behavior, Operations Research, Urban and Rural Development, Natural Resource Management, Small Medium Enterprises and Cooperatives, Microfinance, Sustainability Development, Leadership, Accounting Information System, Management Information System, Risk Management, Business Ethics, Contemporary Issues in Digital Accounting and Management, Knowledge Management, Monetary Economics, Regional Economics, Innovative and Creative Industry, Financial Literacy, Auditing, Financial Accounting, Management Accounting, Public Accounting, Green Accounting.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 6 Documents
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Search results for , issue "Vol. 4 No. 1 (2024): July Volume" : 6 Documents clear
Addressing The Importance of Financed Emissions to The Indonesian Financial Sector Rizky, Muhammad; Firmansyah, Amrie
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.1953

Abstract

Business trends, including the disclosure of financed emissions, drive more precise sustainability reporting. Financed emissions are greenhouse gas emissions from activities or projects sponsored by financial institutions, such as banks, insurance firms, pension funds, and other financial institutions. This concept emerges from an examination of the function of a financial service institution in distributing capital to companies that emit emissions or have a high carbon footprint. This study aims to examine the phenomenon of financed emissions and formulate policy recommendations to disclose financed emissions in Indonesia. Employing a systematic literature review approach, this study discovered various emission accounting standards, including the GHG Protocol, PCAF, and new standards developed by the ISSB and TCFD. The issuance of green bond instruments, sustainable loans, and the formation of carbon exchanges all contribute to Indonesia’s emission accounting reporting regime. Policy recommendations include the development of environmentally sound KYC policies for financial services institutions, the synchronization of business classification according to the Green Taxonomy or KUBL, and proposals for investment emission intensity taxation in Indonesia. However, hurdles to financed emission disclosure include data quality, complexity of the finance transaction structure's complexity, the technology's equivalency, and incomplete standard setting.
Employability Skills Requirements in the Professional Services Sector: An In-depth Analysis of Graduates Aguenza, Benjamin B.; Ingles, Cathlene D.
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.1989

Abstract

In today’s competitive job market, the gap between academic preparation and industry expectations has become increasingly evident, highlighting the urgency of identifying the key employability skills required by graduates.  This study evaluates the essential employability skills of graduates in the professional services sector. Using a descriptive research design, a questionnaire was administered to 282 respondents in the Philippines.  The sample size was determined using Slovin's formula and a stratified random sampling technique. Data analysis involved frequency percentage distribution, weighted mean, and analysis of variance (ANOVA).  Findings reveal a significant proportion of respondents as team leaders, holding bachelor’s degrees, and working in professional services firms with more than 151 employees. Effective communication skills emerged as the foremost requirement, complemented by leadership skills that foster enthusiasm and commitment within organizations.  Notably, disparities in employability skills were found when respondents were categorized based on organizations’ sizes. Concurrently, respondents reported challenges in articulating well-defined career objectives and demonstrating adaptability.  These findings underscore the imperative for higher institutions to emphasize curricula that enhance graduates’ employability skills, particularly in communication, leadership, critical thinking, and problem-solving. Universities should tailor their academic programs to strengthen these crucial skills, benefiting both graduates and the professional services industry.  Furthermore, continuous professional development and industry-academic partnerships are recommended to keep curricula aligned with evolving industry needs, ensuring that graduates are well-equipped for the dynamic job market.
Resource-Based View Theory to Achieve a Sustainable Competitive Advantage of the Firm: Systematic Literature Review Mailani, Desi; Hulu, Margareth Zhandra Trixie; Simamora, Mikhael Radot; Kesuma, Sambas Ade
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.2002

Abstract

The Resource-Based View (RBV) Theory  explains the importance of VRIN/O resources and characteristics for achieving the sustainable competitive advantage. The purpose of this SLR is to analyze the role of RBV in the process of achieving SCA, especially in the supply chain and customer information field, as well as the role of RBV in previous research and for independent startup companies. This Systematic Literature Review (SLR) was created based on previous research that was collected and analyzed to obtain facts that support the current research findings. Data collection was carried out using the literature review method by classifying and eliminating data sources that did not meet certain indices, which then resulted in the finding that the RBV Theory plays a role in the supply chain in forming SCA by creating VRIN/O resources, namely maintaining good relationships with suppliers and then deploying and using resources. power properly. In addition, customer information can be a resource in VRIN/O, which is expected to increase and maintain customer loyalty, which is part of a sustainable competitive advantage. Based on previous research, RBV is not suitable for application in operations management research and startups. However, it encourages entrepreneurs to be more creative in managing their limited resources. Efforts have been made to write and collect facts in this SLR as much as possible, but like research in general, this SLR cannot be free from the limitations of dependence on actualization of previously collected data sources.
Bandung as a Creative City in Indonesia: The Role of Community in Developing a Creative Tourism Urban Village Initiative Hermawan, Daniel
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.2177

Abstract

Bandung City Government, in collaboration with the Bandung City Culture and Tourism Office, has implemented the activation of creative tourism urban villages as a strategic measure to promote regional autonomy through the development of the creative economy. Prior studies have not extensively addressed the concept of creative tourism in urban villages as an alternative form of tourism. Therefore, this research aims to explore the involvement of communities in the management of creative tourism urban villages in Bandung, seeing them as the primary stakeholders. The objective of this study is to chart the potential and obstacles facing creative tourism urban villages in Bandung City from the perspective of tourism awareness groups as managers of creative tourism urban villages. The study employed qualitative methodologies with a phenomenological approach, specifically in-depth interviews with managers of creative tourism urban villages, as well as field observations of 8 activated creative tourism urban villages in Bandung city. The activation of creative tourism urban villages in the city of Bandung to promote the sustainable development goal is characterized by three primary themes: community dynamics, infrastructure readiness and external support. Community dynamics refers to the interactions that take place among community members as they collaborate to establish creative tourism urban villages in different regions through stories, conflicts and the active involvement of community members. The availability of infrastructure is contingent upon the presence of tangible assets that facilitate the execution of creative tourism urban village business operations, encompassing aspects such as road accessibility, parking availability, and building structures. Assistance from external entities refers to the support provided by external parties to foster the growth of creative tourism in urban villages, including mentoring, training, sponsorship, and collaboration networks. The activation of creative tourism urban villages needs to be accompanied by community independence and involvement in a bottom-up development process, not just a top-down one, so as to maintain the sustainability of creative tourism urban villages after the government no longer supports activities carried out by tourism awareness groups.
Greening the Bottom Line: How Do Banking Sectors Implement Technology to Support Sustainable Development Goals in Innovation? Gunawan, Juniati; Ambarita, Indah Olivia; Putri, Aghnia Nadhira Aliya; Lee, John Chuan Guan
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.2316

Abstract

The urgent need to align banking practices with the Sustainable Development Goals (SDGs) has become increasingly apparent, particularly in the context of fostering industry, innovation, and infrastructure. The primary issue at hand is the insufficient integration of SDG 9 into banks’ core strategies and operations, despite its critical importance for sustainable development. The novelty of this study lies in its detailed examination of the extent to which Indonesian banks support SDG 9 through their reported activities, an area that has been underexplored in previous research. This research aimed to investigate the level of support from banking industries to the Sustainable Development Goals (SDGs), with a particular focus on SDG 9: industry, innovation, and infrastructure. This study utilized a content analysis approach to collect secondary data from the sustainability reports of 44 banks listed on the Indonesia Stock Exchange between 2017 and 2020, resulting in 176 observations. In cases where sustainability reports were unavailable, annual and combined reports were used as unit analyses. The findings revealed that Indonesian banks have undertaken various activities to support SDGs, and there has been an increasing trend in disclosure from 2017 to 2020. However, the study found that a significant role of technology transformation, which should lead to innovation and support for SDG 9, was lacking. This finding suggests that SDGs are still primarily measured by external activities rather than internal activities, despite the importance of business strategy in supporting SDGs. Another significant finding was that micro, small, and medium enterprises (MSMEs) received the most support for sustainable business activity categories (SBAC). The research contributes to the literature by providing insights into the level of support for SDG 9 and SBACs. The study also underscores the importance of measuring the impact of digital banking services, which have been widely implemented, and the need for significant support for SBAs in the environmental sector.
Effectiveness of ESG Performance Evaluation in Improving Corporate Sustainability: A Mixed Method Approach Prabowo, Arwan; Anggoro, Yudo
International Journal of Entrepreneurship and Sustainability Studies Vol. 4 No. 1 (2024): July Volume
Publisher : Research Synergy Foundation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31098/ijeass.v4i1.2366

Abstract

The growing importance of global competition force companies not merely to sustain productivity and financial growth and plan for long-term competitiveness. Therefore, Environmental, Social, and Governance (ESG) principles, which guide companies in incorporating sustainability into their business practices, play a      pivotal role in navigating the complexities of sustainable operations. Effective ESG performance evaluation is crucial in resolving business concerns. Accordingly, this research aims to analyze the most suitable approach to materializing and addressing ESG issues in corporate strategies. The proposed research methodology combines qualitative and quantitative analyses, including interviews, thematic analysis, and the analytical hierarchy process (AHP). The findings reveal that the Integrated Approach is the most effective strategy, with a weight of 24.1%, comprehensively balancing environmental, social, and governance priorities. The Stakeholder-Based Approach is also considered important, with a weight of 23.8%, emphasizing stakeholder engagement and collaboration. Meanwhile, the Compliance-Based Approach and the Opportunity-Based Approach exhibit lower effectiveness. This research contributes to a profound understanding of ESG performance evaluation, implementation strategies, and the role of sustainability in driving long-term business success while positively contributing to the environment and society. The limitations of the research and directions for future research are also discussed.

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