cover
Contact Name
Eka Siskawati
Contact Email
esber.journal@gmail.com
Phone
+628126759903
Journal Mail Official
ecsis_journal@ecsis.org
Editorial Address
Jl. Semeru Raya, No.2. Kelurahan Gunung Pangilun. 25171. Kota Padang.
Location
Kota padang,
Sumatera barat
INDONESIA
Entrepreneurship and Small Business Research
ISSN : -     EISSN : 28290275     DOI : https://doi.org/10.55980/esber.v1i3.49
Entrepreneurship and Small Business Research (ESBER) aims to relate to current research qualitative and quantitative on entrepreneurship, Small and Medium Enterprises (SMEs) Finance, Business & Social Science Innovation as well as Practices. The scope of the Entrepreneurship and Small Business. Business – Science, Business Ethics, Financial Management, Accounting - Science, Auditing and Taxation, Behavior Accounting, Capital Market, Banking, Syari’ah Accounting, Corporate Governance.
Articles 26 Documents
Investigation of ambek-ambek nagari koto gadang koto anau dance art to improve cultural tourism attraction Salsabila Muntaz; Rafidola Mareta Riesa; Sepri Neswardi
Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (181.393 KB) | DOI: 10.55980/esber.v1i2.40

Abstract

Minangkabau Tribe in West Sumatra hasone  cultural problem, namely the traditional art of Ambek-Ambek Dance. This study aims to find out whether the art of Ambek-Ambek Nagari Koto Gadang  - Koto Anau Dance can be used as a cultural tourism attraction in Solok Regency. The research method used is descriptive qualitative using the theory of tourist attraction. Data collection is carried out by observation, interview, and documentation methods. The results of this study show that Ambek-Ambek Dance meets the criteria of good tourist attraction; 1) uniqueness, ambek-ambek dance has a distinctive uniqueness and is different from other dances, namely in terms of dance history, naming, movement philosophy, herding music, costumes, and special rules in the presentation of dance. 2) originality, pure ambek-ambek dance comes from the traditional traditions and daily life of young mudi Koto Anau in ancient times in finding a partner.  3) Authenticity, Ambek-Ambek dance has a distinctive beauty naturally, exotic, and unpretentious. 4) diversity, ambek-ambek dance has a diversity of Minangkabau customs and culture which can be seen in terms of variations in movement shapes, floor patterns, herding music, and dance costumes.
Understanding Financial Management Practices in Sociological Perspectives: A Transcendental Phenomenological Study La ode sumail; Salma Abdullah; Hisnol Jamali
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (237.485 KB) | DOI: 10.55980/esber.v1i3.49

Abstract

The purpose of this study is to uncover financial management practices from a sociological perspective. Conventional finance focuses only on materials or assets, which seem to have no spirit or social oxygen, even though those spirits have an important role in financial governance. This study used transcendental phenomenological methodology. A total of five key informants were involved in the study. All the key informants involved have at least ten years of experience as banana traders "Epe" on the Losari beach of Makassar City. This research found that the harmonization between the heart and the rational is supplied by new benefits of social oxygen that create new spirits and new energy in the form of social and economic. So that it has the potential to provide the best financial governance (excellent value) to other companies, in addition to the company's internals, the company will become dazzling and have the potential to produce the best performance (always the best) and sustainable growth. So it is not an exaggeration that excellent value, charm, always the best, and sustainable growth are characteristics of humanist financial management that are not found in conventional financial management.
The Impact of the COVID-19 Pandemic on the Tourism Sector in Jawa Tengah Province Karnowahadi; Endang Sulistiyani; Dody Setyadi
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (254.685 KB) | DOI: 10.55980/esber.v1i3.50

Abstract

The COVID-19 pandemic has resulted in economic paralysis in various countries around the world. One of the provinces in Indonesia, namely Jawa Tengah Province which is a mainstay of world tourist destinations, cannot be separated from the impact of COVID-19. The tourism sector in Jawa Tengah Province contributes less than 10% of the Gross Regional Domestic Product. The COVID-19 pandemic has resulted in a decrease in the contribution of the tourism sector to Jawa Tengah's Gross Regional Domestic Product by more than 50%. The number of tourists who fell during the pandemic resulted in decreased tourism sector income. Although the average length of stay did not decrease, hotel occupancy rates continued to decline during the pandemic. The social impacts caused by COVID-19 include people preferring to stay at home instead of talking to their neighbors, people don't like crowds, community groups are more protective of their environment (by making environmental entrance gates). The Jawa Tengah Provincial Government with the permission of the Central Government took a policy of regeneration of the tourism sector without neglecting the protection of public health.
Investigating Financial Reporting Practices in Hybrid Financial Institusions in Indonesia Makmur, Andrew; Fauzi, Nurul; Rosita, Irda; Handayani, Desi; Gustati, Gustati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (249.411 KB) | DOI: 10.55980/esber.v1i3.57

Abstract

Hybrid financial institutions are sociopreneur organizations that carry out business activities with the aim of making profits and helping the community. Although these financial institutions make significant economic and social contributions to society, their financial reporting models still do not adequately present economic and non-economic information. This study aims to understand how financial reporting practices in financial institutions that have two functions or are often called hybrid financial institutions (profit motive and social motive) in Indonesia, especially in customary financial institutions Lumbung Pitih Nagari (LPN) in West Sumatra. The research design uses a case study at a hybrid financial institution of LPN. LPN is a customary financial institution whose main purpose of establishment is to help people who live in a village. In addition, this financial institution is also required to generate profit. The data collection technique is an in-depth interview with informants consisting of managers, communities, and other stakeholders. The results of this study show that LPN Limau Manis as a hybrid financial institution still uses financial reporting practices that are no different from conventional financial institutions in general. The types of financial statements produced following conventional financial institutions consist of income statements, statements of changes in equity, balance sheets, cash flow statements and notes to financial statements. While information about the social functions they perform is not reported in specific reports. It is only reported in a standard format in the form of social activity reports submitted at the General Meeting.
Social Computing: A Model of Technology Acceptance to Maintain Micro Enterprise Business During Covid-19 Zahara Zahara; Diah Gandoriah; Shalu Kumari; Eka Siskawati
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (274.296 KB) | DOI: 10.55980/esber.v1i3.59

Abstract

MSMEs are entrepreneurship growth channels whose existence is recognized as the backbone of national economic development. However, not all MSMEs use technological developments in their business processes. Weak individual skills and expertise as a result of weak mastery of Science and Technology (IPTEK) in a general sense and technological mastery of related products and services in a specific sense. This has an impact on the acceptance of MSME actors for the existence of technology for business continuity, therefore this study aims to see how social computing can affect the technology acceptance model by micro-entrepreneurs in maintaining business. This research is a qualitative research with a phenomenological design. The object of this research is the five people of Padang City micro-entrepreneurs, selected purposively with snowball sampling . Data was collected by means of in-depth interviews and naturalistic observations. This study uses data triangulation to test the validity of the data. The results of this study found that technological efficiency can improve business performance. Besides, the use of technology is able to make the effectiveness of business continuity. The use of technology is also user-friendly when used by users. This study provides implications regarding social computing that occurs between business actors and technology adoption that affects business actors in accepting technology for business resilience.
Sociopreneurship to Reduce Extreme Poverty in the Coastal Areas of Pangkajene Islands: A Literature Review Sylvia
Entrepreneurship and Small Business Research Vol. 1 No. 3 (2022): Entrepreneurship and Small Business Research (December - March)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v1i3.68

Abstract

Pangkep has many natural resources due to its characteristics consisting of urban areas, highlands and islands. On the other hand, Pangkep is an area with a high level of extreme poverty. This poverty portrait can be found in four districts of Pangkajene Islands and the farthest island, 293 kilometers from Pangkep City. Sociopreneurship offers the concept of community empowerment so that they can rise from the downturn due to the economic problems faced by the coastal communities of the Pangkajene Islands. This study aims to formulate strategies for implementing sociopreneurship in the coastal areas of the Pangkajene Islands that are experiencing extreme poverty problems. This study used a qualitative research method with a literature review approach. This study found three sociopreneurship models: providing a place to sell SME products, developing tourist villages, and seeking investors for processing marine products. Strategies for implementing sociopreneurship include (1) running a sustainable business model, (2) running a coastal community empowerment program, (3) innovating products and services, (4) establishing partnerships and collaborations, (5) adopting a community-based approach, and (6) ) considering economies of scale and reproducibility.
The Relations Among Environmental Performance, Profitability, Firm Size, Firm Value, And Environmental Disclosure: A Case Study of Basic Material Industry Merlin Berlian; Eka Siskawati; Rasyidah Mustika; Barykin Sergey E.; Catapan Anderson
Entrepreneurship and Small Business Research Vol. 2 No. 1 (2023): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i1.63

Abstract

Environmental Disclosure is a information related to the environment, and is presented in financial statements. Financial Accounting Standards do not yet mandate corporate responsibility for environmental disclosures. This study aims to examine the factors that determine environmental disclosure in Indonesia. This research uses quantitative research methods, using secondary data of annual reports and sustainability reports from companies listed on the Indonesia Stock Exchange, especially companies engaged in the Basic Material sector. The data collection of this study used purposive sampling method with several criteria. The test tool used in multiple regression analysis is the Eviews program version 10. Environmental Disclosure uses GRI (Global Reporting Initiatives) standard indicators. Environmental Performance uses the performance ratings in PROPER. While profitability uses ROE (Return on Equity) indicators. Firm Size uses the Asset Growth indicator, and Firm Value uses the Tobin'sq indicator. The results of this study partially show that the firm size variable has an influence on the environmental disclosure variable. Environmental disclosure is not influenced by measures of environmental performance, profitability, or business value. But simultaneously all independent variables, namely environmental performance, profitability, firm size, and firm value affect environmental disclosure.
The Global Digital Economy and the Spirit of Indonesian "Product" Nationalism Mohammad H Holle; Maimuna Toatubun; Arifin Pellu; Magfirah Karanelan
Entrepreneurship and Small Business Research Vol. 2 No. 1 (2023): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i1.70

Abstract

This study aims to determine the position of the Indonesian people's spirit of nationalism in facing today's free and quality global digital economy market. This type of research is literature research with a descriptive qualitative paradigm. This paper used secondary data from Bank Indonesia, UNDP Indonesia, the Indonesian Coordinating Ministry for Economic Affairs, Global Digital Insights, Google and Temasek, Bain & Company, related national and international scientific articles, and various other sources and analyzed inductively. The research results found; First. The development of Indonesia's digital economy is now penetrating many aspects of human life, including culture, technology finance, tourism and the creative economy, in addition to trade, services and other key sectors. All of these sectors have great potential in the global digital economy market. The difficulty of Indonesian MSMEs in developing digital businesses is also influenced by capital and the low power of innovation. Second, the spirit of nationalism for Indonesian products is faced with the development of the global digital economy market, which has the potential to threaten or otherwise grow the country's economy. The degradation of Indonesian nationalism due to the development of the massive global digital economy has greatly affected various aspects of life, including the economy, culture, and lifestyle of the younger generation. Economic nationalism must be used as branding among 270 million Indonesians to love domestic products.
The Effect Of Product Knowledge, Perceived Behavior Control, And Personal Norm On Purchase Intention Of Smes’ Recycled Products In Medan Muhammad Da’i Kuncoro; Beby Karina Fawzeea Sembiring
Entrepreneurship and Small Business Research Vol. 2 No. 1 (2023): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i1.74

Abstract

This study aims to determine the effect of Product Knowledge, Perceived Behavior Control, and Personal Norm on Purchase Intention of SME’s Recycled Products in Medan. This research is associative research and the type of data used is quantitative data. The population of this study is the unknown number of SME’s Recycled Products in Medan. The sample in this study amounted to 100 respondents with using accidental technique. Data analysis used Multiple Linear Analysis. The results of this study indicate that simultaneously Product Knowledge, Perceived Behavior Control, and Personal Norm significantly influence Customer Satisfaction Purchase Intention of SME’s Recycled Products in Medan. Partially, Product Knowledge, Perceived Behavior Control, and Personal Norm has a positive and significant effect on Purchase Intention of SME’s Recycled Products in Medan.
Authentic Leadership and Human Resources Role for Future Work Lucky Setiawan; Willson Gustiawan
Entrepreneurship and Small Business Research Vol. 2 No. 1 (2023): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i1.77

Abstract

Authentic leadership is a style of leadership that emphasizes openness, sincerity, and honesty. Authentic leaders cultivate real relationships with their people by instilling trust and building a healthy work environment. Evaluating the publicly stated efforts of one world leader in terms of his ability to demonstrate his authentic leadership attributes during the COVID-19 pandemic response. Using existing literature, this article explores how his attitude has helped or hampered his leadership responsibilities. Furthermore, leadership is intimately tied to human resource management, particularly in terms of reacting to the future of work. The term "future of work" refers to a well-informed view of what companies and other organizations need to know about how work can change as a result of digitalization and other developments, as well as how workforces and workplaces should prepare for such changes. Organizations researching the post-COVID-19 future of work must customize their approach to their own circumstances. Therefore, this article also discuss the function of human resources in the workplace of the future.

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