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Entrepreneurship and Small Business Research
Published by International Ecsis Association
ISSN : -     EISSN : 28290275     DOI : https://doi.org/10.55980/esber.v1i3.49
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
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.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 30 Documents
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Balance Scorecard Analysis of Amil Zakat Institute (Case Study of LAZISMU South Sulawesi) Rizaldi, Muh; Suarni, Agusdiwana; Hasanuddin, Hasanuddin
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.81

Abstract

This study aims to find out about the performance of LAZISMU South Sulawesi. This study uses a qualitative approach that aims to find out the level of performance of an institution so that the data collected will be measured by certain criteria or standards and researchers want to know the level of achievement of an institution. The subjects of his research were employees and members of LAZISMU. The object of this study is the performance of the amil zakat infaq and alms institutions of LAZISMU South Sulawesi with a Balance scorecard approach. Data Collection Techniques include observation, interviews, and documentation. The results of this study on the performance of the institutions of alms, zakat, infaq, and alms Muhammadiyah South Sulawesi are quite good, it's just that for amils in charge of the distribution section is still minimal. Lembaga Amil Zakat Infaq dan Sedekah Muhammadiyah (LAZISMU) is measured by the Balance scorecard approach which contains five components of performance measurement, namely financial perspective performance, customer perspective performance, internal business perspective performance, learning and growth perspective performance.
Analysis of State Civil Apparatus Understanding of Zakat as a Deduction for Taxable Income Handayani, Desi; Ananto, Rangga Putra; Qodri, Chelvin
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.85

Abstract

There are still many people who do not know the role and position of zakat in income tax, that zakat can actually reduce taxable income provided that payments are made to zakat recipient institutions that have been determined and authorized by the government as stipulated in Government Regulation Number 60 of 2010. This study aims to determine how State Civil Apparatus (ASN) lecturers in the Politeknik Negeri Padang (PNP) understand zakat as a reduction in taxable income. The research method used is a survey with a qualitative approach. The population in this study were ASN lecturers at PNP. The sampling technique was carried out using the quota sampling method with 83 respondents. The data collection in this study was to conduct open interviews directly to ASN lecturers at PNP. The data was processed with a qualitative descriptive approach. The results showed that the majority of respondents did not know and understand about zakat as a deduction for taxable income and most respondents paid zakat not to official state institutions. It is hoped that the results of this study can be used by respondents in managing their zakat and taxes, and for policy makers to consider zakat not only as a deduction from taxable income but as a deduction from gross income in the calculation of personal tax and socialize the regulations that have been set.
Comparison of The Financial Performance of Banking Companies Before and After Merger or Acquisition Zahara, Zahara; Alang Sari, Putrie; Ramadhea Jr, Syafira; Andriani, Wiwik
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.91

Abstract

In competitive era nowadays, management is expected to make the right business strategies, including merger or acquisition actions, for optimizing the value of the company. This study aims to analyze the differences in financial performance before and after a merger or acquisition. The research method used is a quantitative approach with secondary data obtained from the idx.co.id website. The population in this study were banking sector companies listed on the Indonesia Stock Exchange (IDX). The sampling technique was carried out using purposive sampling method with a total sample of 6 companies. The research data used are financial statements for 2 years before and 2 years after the merger and acquisition. The data is processed using the SPSS v.25 application. The results of the study using the Wilcoxon signed test showed that there were significant differences in TATO and EPS after the merger or acquisition, then there were no significant differences in CR, DER, ROA, and NPL.
Financial Knowledge, Spiritual Intelligence, and Hedonism Lifestyle of Department Store Employees in Managing Personal Finance Sylvia, Sylvia; Adnan Aqsya, Mohammad; Mas’ud, Masdar
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.v2i1.92

Abstract

The significance of financial management lies in its role as a crucial driver for realizing financial needs and achieving satisfaction in individual life, as it directly influences the likelihood of attaining financial freedom and preventing impulsive spending behaviors. This study aims to examine financial knowledge, spiritual intelligence, and hedonic lifestyle on financial management. The personal financial management behavior of employees of a well-known department store is addressed in this study by analyzing their financial knowledge, spiritual intelligence, and hedonistic lifestyle. Data was collected by surveying 84 employees of PT Ramayana Lestari Sentosa Makassar. The results of this study indicate that spiritual intelligence and financial knowledge have a positive and significant influence on employees' personal financial management while hedonism lifestyle has a negative and significant influence on employees' personal financial management. This shows that cognitive and spiritual intelligence factors can influence the way employees manage their personal finances. Meanwhile, a hedonistic lifestyle that leads actors to be consumptive has proven to make it difficult for employees to manage their personal finances.
Sustainable Innovation Strategies In Business and Management: Analysis Of Key Factors and Impact Yulitasari, Lis; Suryanto, Tulus; Hilal, Syamsul
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.107

Abstract

Innovation has become a key element in business sustainability, and companies that can integrate sustainable innovation into their strategy have a better chance of surviving and growing in a rapidly changing environment. This research will explore key factors influencing the development and implementation of sustainable innovation strategies in various types of organizations, including internal factors such as innovation culture, leadership, and resources, as well as external factors such as regulatory pressures and consumer demands for sustainable products and services. This research method involves a qualitative with multiple-case study. This study highlights five critical success factors for implementing sustainable innovation strategies in companies: leadership commitment, dedicated divisions, substantial investments in internal capabilities, long-term collaboration with external stakeholders, and culture-fostering experimentation. The impacts include increased revenue from sustainable products, improved production efficiency, energy savings, emissions reduction, and enhanced local supplier chains, reinforcing the case for broader adoption. The implications of these findings include the importance of empirical data in convincing companies to adopt sustainable innovation strategies. Further research is recommended, especially in companies with a more advanced and radical level of maturity in implementing sustainability innovation strategies.
Optimization of Product Knowledge In Improving The Storytelling Skills of Songke Weaving MSME Berybe, Gregorius; Yulin, Floriana
Entrepreneurship and Small Business Research Vol. 2 No. 2 (2023): Entrepreneurship and Small Business Research (August 2023 - November 2023)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i2.125

Abstract

Product Knowledge is an important aspect of understanding the characteristics, benefits, and value of products. In the context of Songke Weaving, knowledge includes history, motifs, materials, and manufacturing processes. This study aims to measure the level of product knowledge of Songke Weaving MSME actors in Batu Cermin Tourism Village and make a description guide to improve storytelling skills in detail. This study used a qualitative descriptive approach. Data was collected through interviews, observation, and documentation. The participants of the study were Songke Weaving MSME actors. The results of the research of most Songke Weaving MSME actors in Batu Cermin Village have limited product knowledge, especially related to history, manufacturing processes, and benefits. However, a better understanding of the motives, and benefits of the product. The manufacturing process of Songke Weaving was previously done naturally but took longer, the quality of Songke Weaving today is affected by changes in the manufacturing process. This research also highlights the functional, and emotional benefits of Songke Weaving for the people of Manggarai. Improvement efforts through product description guidelines can help increase product value for consumers, and support the development of MSMEs in Batu Cermin village.
From Cash to Clicks: A Systematic Review on the Role of Digital Payment Systems in Enhancing MSMEs' Competitiveness and Financial Inclusion Hermawan, Muhammad Distian Andi; Septiani, Debi
Entrepreneurship and Small Business Research Vol. 4 No. 2 (2025): Entrepreneurship and Small Business Research (August - November 2025)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v4i2.300

Abstract

The rapid shift from cash-based transactions to digital payment systems has transformed the operational practices of Micro, Small, and Medium Enterprises (MSMEs), particularly in emerging economies such as Indonesia. Despite increasing adoption of digital payment platforms, empirical evidence on their effectiveness in enhancing MSME competitiveness and financial inclusion remains dispersed and inconclusive. The research employs a Systematic Literature Review (SLR) approach encompassing the stages of planning, conducting, and reporting the review. Literature searches were conducted across four major academic databases Scopus, ScienceDirect, Google Scholar, and DOAJ to identify peer-reviewed articles published between 2017 and 2024. Data were analyzed using thematic content analysis to extract key themes related to digital payment adoption drivers, barriers, and impacts on MSME performance. The results demonstrate that digital payment adoption—particularly QRIS, e-wallets, and mobile banking—enhances MSME competitiveness by improving transaction efficiency, expanding market reach, and strengthening financial record management. In addition, digital payment usage supports financial inclusion by creating transaction histories that facilitate access to formal financial services, credit evaluation, and financing opportunities. The findings imply that the effectiveness of digital payments depends not only on technological availability but also on supportive policies, digital and financial literacy programs, and inclusive digital infrastructure. This study contributes to the literature by providing a structured and PRISMA-based synthesis of existing evidence, clarifying the conceptual link between digital payments, MSME competitiveness, and financial inclusion, while identifying critical gaps for future empirical research.
Bridging the Intention–Behavior Gap in Green Consumption: An Integrated Framework of Sustainable Repurchase Behavior Hermawan, Muhammad Distian Andi
Entrepreneurship and Small Business Research Vol. 3 No. 3 (2024): Entrepreneurship and Small Business Research (December 2024 - March 2025)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Recent advances in green consumer research have increasingly emphasized sustainable repurchase behavior as a critical indicator of long-term environmental commitment and business sustainability. However, existing studies remain theoretically fragmented, employing diverse models and constructs without a unified framework to explain how determinants, mediators, and moderators interact in shaping green repurchase intentions. This study develops an integrated conceptual framework of sustainable repurchase behavior through a Systematic Literature Review (SLR) guided by PRISMA 2020. Drawing on 72 peer-reviewed articles published between 2018 and 2025 from Scopus, ScienceDirect, and Google Scholar, the analysis systematically maps key determinants, mediators, and moderators within green consumer research. The findings reveal that Green Perceived Value (GPV) consistently emerges as the most dominant determinant of green repurchase intention. Its influence operates both directly and indirectly through critical mediators, particularly green trust, green satisfaction, and attitudes toward green products. Furthermore, contextual moderators such as green knowledge, green social media engagement, and regulatory environments significantly shape the strength of these relationships. The study demonstrates that sustainable repurchase behavior is not a linear outcome of intention but the result of complex, multi-layered psychological and contextual interactions. This research contributes by proposing a unified, integrative framework that consolidates TPB, VAB, and ECT perspectives, offering clearer theoretical coherence and practical guidance for advancing sustainable consumption strategies.
Human Resource Innovation for Economic Inclusion: A Dual-Method Review on Global Trends and Gaps Ratnawati, Shinta; Sari, Dewi Purnama; Atmaja, Hanung Eka; Anggraeni, Dewi; Khoirunnisa, Alya Najla
Entrepreneurship and Small Business Research Vol. 3 No. 3 (2024): Entrepreneurship and Small Business Research (December 2024 - March 2025)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Human resource (HR) innovation has emerged as a critical lever for advancing economic inclusion in increasingly digital and unequal labor markets. However, existing scholarship remains conceptually fragmented and weakly integrated across theoretical and contextual domains. This study provides a comprehensive synthesis of global research on HR innovation for economic inclusion by employing a dual-method approach that combines bibliometric analysis and a systematic literature review (SLR). A dual-method review was employed, combining bibliometric analysis and a systematic literature review (SLR). The dataset consists of 220 peer-reviewed articles indexed in Scopus and published between 2020 and 2024. Bibliometric techniques were used to map publication trends, influential authors, institutions, and journals, while the SLR identified thematic patterns and conceptual linkages. The analysis reveals four dominant research clusters: (1) inclusive skills development and workforce upskilling, (2) diversity-oriented HR strategies, (3) digital inclusion in HR systems, and (4) HR contributions to social resilience among vulnerable communities. Despite growing scholarly attention, the literature remains fragmented and weakly connected to macro-level equity and inclusion strategies. The study provides a consolidated knowledge base and proposes a future research agenda to strengthen theoretical integration and policy relevance in inclusive HR innovation. This research offers an integrative global synthesis of HR innovation for economic inclusion by combining bibliometric mapping and SLR, highlighting underexplored theoretical and practical gaps in the field.
Analysis of Overclaim Practices in Skincare Products: Review from Moral, Business Ethics, and Legal Protection Perspectives Mugisana, Radi; Septifani, Eneng Nurdiana
Entrepreneurship and Small Business Research Vol. 3 No. 3 (2024): Entrepreneurship and Small Business Research (December 2024 - March 2025)
Publisher : Publication Division of International Ecsis Association

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Abstract

In the contemporary digital marketplace, the rapid expansion of the skincare industry has intensified concerns over exaggerated product claims and the erosion of consumer trust. Overclaiming has become increasingly visible in Indonesia, particularly through aggressive digital marketing and influencer endorsements. This study aims to analyze overclaim practices in skincare products from the perspectives of morality, business ethics, and consumer legal protection, while examining the legal consequences for business actors under Law No. 8 of 1999 on Consumer Protection and BPOM Regulation No. 25 of 2025 on Technical Requirements for Cosmetic Ingredients. Employing a qualitative descriptive method combined with a normative juridical approach, the research utilizes documentation of laboratory-test-based educational content from the TikTok account @dokterdetektif as primary empirical data, supported by relevant legal and academic sources. The findings reveal significant discrepancies between advertised claims and laboratory results in several brands, indicating violations of ethical principles such as honesty, transparency, and social responsibility. Overclaim practices generate social distrust, economic loss, health risks, and potential civil and criminal liabilities for business actors. This study contributes by offering an integrated moral–legal accountability framework that links digital-era marketing practices with consumer protection enforcement, thereby enriching the discourse on ethical governance and sustainable business conduct in the skincare industry.

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