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International Journal of Sustainability in Research (IJSR)
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30257379     DOI : https://doi.org/10.59890/ijsr.v1i4
The International Journal of Sustainability in Research (IJSR) is a forum for the publication of refereed scientific work, of an interdisciplinary character, at the interface of science, technology, policy, and society. A particular emphasis is placed on the value and importance of a multidisciplinary perspective on solving recent life problems. IJSR journal publishes articles in January, March, May, July, September, and November.
Arjuna Subject : Umum - Umum
Articles 7 Documents
Search results for , issue "Vol. 2 No. 3 (2024): May 2024" : 7 Documents clear
Accounting Information Digitalization and Nigerian Firms’ Financial Performance Adurayemi, Adu Cecilia; Olalekan, Majeobaje Ismail
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1816

Abstract

The study focused on the effect of digitalization of accounting information on firms’ financial performance in Nigeria. The study employed correlation matrix to determine the effect of information technology of accounting information on the financial performance of selected banking firms and least square regression to test the hypothesis using Statistical Package for Social Sciences (SPSS 20). From the analysis the study revealed that there is a significant relationship between Information technology on accounting system; there is a significant effect of large data in the function of accounting system, there is a significant impact of Artificial intelligence on how an organization processes its accounting information. The researcher therefore recommended that Digitalization of accounting information should be implemented in most firms as it reduces the weakness of loss of data. Accounting staffs should improve their capabilities in the use of digitalized accounting information systems and applied systems as it enables faster creation of financial report of business organizations in Nigeria.
Capital Rationing and SMEs Profitability in Nigeria Adurayemi, Adu Cecilia; Ade, Ajigbotoso Moses
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1817

Abstract

This research paper examined the effect of capital rationing on SMEs profitability in Nigeria. The study discussed the existing literature, empirical review, nature of capital rationing and its implications on investment, and financial performance of SMEs. The paradoxical nature of capital rationing, its challenges and potential use of capital were discussed. The study adopted descriptive research method while findings and recommendations were highlighted.
Effectiveness of Building Approval Services in the Department of Capital Investment and One-Door Integrated Services in Boyolali District Public Policy Law Mukminati, Andan Hafsari; Maharani, Andina Elok Puri
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1836

Abstract

This research is intended to evaluate the effectiveness of building permit services at the Investment and Integrated One-Stop Service Office (DPMPTSP) of Boyolali Regency in order to improve public service to the community. The effectiveness of the Building Permit Service is a tool to measure the success of services at DPMPTSP in Boyolali, in accordance with applicable regulations. The building permit service at DPMPTSP of Boyolali Regency is carried out in accordance with the regulations stipulated in the Regent Regulation Number 4 of 2012 regarding Permit and Non-Permit Services. This research uses a descriptive qualitative approach, with data collection techniques including observation, interviews, and documentation, involving 8 informants. The effectiveness of the service is evaluated using the process approach according to Lubis and Huseini, which includes five indicators: service efficiency, procedures, employee responsiveness, coordination, and facilities and infrastructure. The results show that the building permit service at DPMPTSP of Boyolali Regency has not been maximized or effective, as evidenced by delays in processing permits, inadequate workspace infrastructure, lack of technical expertise, resulting in increased workload, and unclear building maintenance procedures.
Legal Protection of UMKM in Indonesia in Relation to the Legality of Securities Crowdfunding Ayu, Adelia Setya; Muryanto, Yudho Taruno
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1882

Abstract

Seeing the potential of UMKM to support the national economy, the Indonesian government has begun to shift its focus to empowering UMKM. The problem that is mushrooming in the implementation of UMKM is regarding capital. This was made worse by the COVID-19 outbreak in 2020 which made it difficult for UMKM to obtain capital. Along with the recovery of UMKM in Indonesia after COVID-19, the Indonesian government has issued various stimuli. One of them is by issuing Financial Services Authority Regulation Number 57/POJK.04/2020 of 2020 which essentially regulates Securities Crowdfunding ("SCF"). These arrangements have been updated to accelerate the empowerment of UMKM in Indonesia through Financial Services Authority Regulation Number 16/POJK.04/2021 of 2021. This research uses normative juridical methods and is based on secondary data. This research seeks to analyze how the financing model works and the implementation of regulations for implementing securities crowdfunding in supporting UMKM. The results of this research show that the regulatory role of SCF has supported MSME activities in Indonesia through various conveniences inherent in it.
Legality of Indonesian Cryptocurrency Trading in the Era of Globalization Firmansyah; Muryanto, Yudho Taruno
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1895

Abstract

The rapid development of cryptocurrencies does not rule out the possibility of criminal activity. Crypto currency developers seize investors' assets, causing investors to lose their assets, which is commonly known as "rug pull". Therefore, this research aims to analyze the legality of cryptocurrencies based on the regulations in force in Indonesia and the legality of cryptocurrency exchanges in Indonesia. The type of research method used in this research is normative legal research, by studying the laws and regulations in force in Indonesia, the opinions of ulama, and legal theories, using conceptual methods and approaches through statutory regulations, and using legal materials. collected through literature research, and by improving the law Clarifying the requirements for cryptocurrency as an investment vehicle in Indonesia, using legal material processing techniques.
Analysis of the Impact of the Formation of a Holding Company for Private Insurance Companies in Indonesia Hutama P, M. Bagas; Suryono, Arief
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1920

Abstract

BUMN holding, including BUMN holding in the insurance and guarantee sector, is a form of corporate restructuring to improve company performance through the consolidation of several BUMNs. Holding in the insurance and guarantee sector was formed based on Government Regulation Number 20 of 2020 concerning Additional State Capital Participation in the Share Capital of the Company PT Bahana Pembinaan Usaha Indonesia which stipulates PT Bahana Pembinaan Usaha Indonesia as the holding company. The problem in this research is how the legal regulation of BUMN holding in the insurance and guarantee sector is in the national legal system in Indonesia and what are the responsibilities of BUMN holding in the insurance and guarantee sector towards its subsidiaries. Based on the research results, it can be seen that the background to the establishment of BUMN holding in the insurance and guarantee sector is based on juridical factors, namely in Law Number 19 of 2003 concerning State-Owned Enterprises, Law Number 40 of 2007 concerning Limited Liability Companies, and Government Regulation Number 20 of 2020 concerning Additional State Capital Participation in the Share Capital of the Limited Liability Company PT Bahana Pembinaan Usaha Indonesia.
Legal Review of Restrictions on the Import of Chinese Shipped Goods in E-Commerce Trading in Indonesia Azizah, Mey Shinta Nur; Kusumo, Ayub Torry Satrio
International Journal of Sustainability in Research Vol. 2 No. 3 (2024): May 2024
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijsr.v2i3.1921

Abstract

In accordance with Minister of Finance regulation No.141/PMK. April 2020, 2020 concerning monitoring the import and export of prohibited and/or restricted goods (bans and restrictions) in the field of online trading which occurs when the Company owner sends a shipment of imported goods to be purchased by consumers or directly from factories abroad. Online business people cannot just set up their business without knowing the regulations related to Lartas regarding prohibited goods and restrictions on imports into Indonesia. The role of legal awareness in society, which is a very objective legal goal, is to ensure legal certainty for society as an economic subject. The focus of this research is to find out the legal review of business actors regarding regulations related to Lartas, as well as knowing the regulations related to Lartas (prohibitions and restrictions) on the import of goods transported.

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