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COUNT: Journal of Accounting, Business and Management
Published by CV Fahr Publishing
ISSN : -     EISSN : 30266130     DOI : https://doi.org/10.61677/count.vi.8
Core Subject : Economy,
Economics, Econometrics & Finance
Marketing Management Finance Management Strategic Management Operation Management Human Resource Management E-business Knowledge Management Corporate Governance Management Information System International Business Business Ethics and Sustainability Entrepreneurship Islamic management Islamic Banking Islamic Marketing Islamic Human Resources Islamic Finance
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 91 Documents
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STRATEGY FOR UTILIZING DIGITALIZATION TECHNOLOGY AND INNOVATION IN DRIVING SALES GROWTH OF CULINARY MSMES IN KENDAL REGENCY Lusy Dwi Aprilliani; Dewi Widyaningsih; Myra Andriana
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1059

Abstract

By combining the Technology Acceptance Model and the Diffusion of Innovation Theory, this study seeks to investigate how digital marketing, food delivery apps, digital payments, and product innovation affect the sales growth of culinary MSMEs in Kendal Regency. A quantitative approach was employed, utilizing valid data obtained from 100 culinary MSME operators via online questionnaires. IBM SPSS 25 was utilized to analyze the data using multiple linear regression. The findings show that each of the following variables significantly increases sales growth: food delivery apps (2.119), digital payments (2.996), innovation (3.409), and digital marketing (t-value 2.792). These four factors have a substantial impact at the same time, accounting for 58.4% of the growth in sales. The study implies that culinary MSME operators in Kendal Regency need to integrate digital marketing, food delivery applications, digital payments, and product innovation into a unified business strategy. Recommendations include maximizing WhatsApp for promotion and communication, utilizing ShopeeFood to expand order reach, maintaining QRIS for easy, fast, and efficient transactions, and prioritizing product innovation through menu variant development, quality improvement, packaging updates, and service tailored to consumer needs.
INCOME SHOCK, ASSET DAMAGE, AND LOCAL MARKET PRICE RESPONSE ON POST-FLOOD HOUSEHOLD CONSUMPTION PATTERN CHANGE: A PLS-SEM STUDY OF COASTAL COMMUNITIES IN LANGSA CITY, INDONESIA Rico Syahputra; Imam Gunanjar; Rahmat Maulidan; Muhammad Ridwan Verinanda
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1065

Abstract

Flood disasters routinely disrupt the income streams, productive assets, and local market conditions of coastal households, yet quantitative evidence on how these simultaneous shocks reshape household consumption remains scarce in the Indonesian context. Most existing studies are qualitative or descriptive and do not test the underlying behavioral mechanisms in an integrated model. This study examines the effect of income shock, productive asset damage, and post-disaster aid effectiveness on household consumption pattern change, both directly and through the mediating role of local market price response, among coastal households in Langsa City following a flood disaster. A survey of 158 household heads or housewives in five flood-affected sub-districts, selected through stratified random sampling by livelihood group, was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with 500 bootstrap subsamples. The measurement model demonstrated adequate convergent and discriminant validity, whereas model fit was marginal (SRMR = 0.089). Income shock had a significant positive effect on both local market price response and household consumption pattern change, whereas productive asset damage, aid effectiveness, and local market price response itself did not significantly predict consumption change, and no significant mediation was found. These findings indicate that income loss, rather than asset damage, aid distribution, or price movement, is the dominant driver of post-disaster consumption adjustment. The study concludes that market recovery and social protection policies in flood-prone coastal cities should prioritize rapid income restoration for affected households.
ANALYSIS OF FINTECH IMPLEMENTATION AND THE PENTUPLE BOTTOM LINE ON MSME BUSINESS SUSTAINABILITY IN LANGSA CITY Muh Rifai Arsyad; Abdur Rahman Hakim; Ade Faujiah Putri
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1070

Abstract

Although MSMEs are a major driver of economic growth, staying in business has become harder for them as technology evolves quickly and expectations for sustainable practice keep rising. Two strategies that may help small enterprises remain viable and expand are the use of Financial Technology (FinTech) and the application of the Pentuple Bottom Line (PBL). This study investigates whether these two factors shape the business sustainability of MSMEs in Langsa City. A quantitative survey design was employed, and questionnaires were completed by MSME owners in the city. The responses were analyzed using multiple linear regression, t-tests, and the coefficient of determination. The results show that FinTech is positively and significantly related to MSME business sustainability, with a regression coefficient of 0.252 and a significance value of 0.028. The PBL shows the same pattern and a stronger effect, with a regression coefficient of 0.709 and a significance value below 0.001. The F-test confirms that both variables, when entered together, significantly influence MSME business sustainability (F = 46.898). The R² value of 0.492 means that the two variables jointly explain 49.2% of the variation in sustainability outcomes. Overall, the study concludes that MSMEs in Langsa City can strengthen their long-term sustainability by making greater use of FinTech and by putting the Pentuple Bottom Line into practice.
ANALYSIS OF THE IMPACT OF FLASH FLOODS AND INFLATION ON SUSTAINABLE DEVELOPMENT GOAL 8 (SDG 8) IN LANGSA CITY Haprila Putri Giantama; Muhammad Daffa Z; Winda Rahmadhani; Karmila Br Tarigan
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1076

Abstract

Flash floods and inflation may emerge as serious obstacles to achieving Sustainable Development Goal 8 (SDG 8), Decent Work and Economic Growth, since each disrupts economic activity and job opportunities while eroding household earnings and the ability to buy goods and services. This research investigates how Flash Floods and Inflation affect advancement toward SDG 8 in Langsa City. A quantitative survey approach was applied, distributing questionnaires to 100 respondents residing in Langsa City. The data were processed with SPSS 26 through descriptive statistics, validity and reliability checks, classical assumption testing, multiple linear regression, partial t-tests, an F-test, and the coefficient of determination. The results indicate that Flash Floods exert a positive and significant influence on SDG 8 (regression coefficient = 0.516; t = 4.109; significance < 0.001), while Inflation likewise demonstrates a positive and significant influence (regression coefficient = 0.223; t = 2.500; significance = 0.014). Taken together, both variables significantly affect SDG 8, as shown by an F-value of 14.984 and a significance level under 0.001. An R² of 0.266 reveals that Flash Floods and Inflation jointly account for 26.6% of the variance in SDG 8, whereas the remaining 73.4% is attributable to factors not included in the model. The study concludes that disaster-related circumstances and inflationary pressure are key factors associated with the attainment of SDG 8 in Langsa City.
DETERMINANTS OF CARBON EMISSIONS AND EMISSION INTENSITY IN COAL MINING: EVIDENCE FROM PT ATLAS RESOURCES TBK Sri Suryaningsum; Bianca Lazharies Azzahra; Bambang Mahendra Andhika; Ratih Sekar Ratnasari
Count : Journal of Accounting, Business and Management Vol. 4 No. 1 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i1.667

Abstract

Coal mining operations are among the major contributors to industrial greenhouse gas emissions, yet empirical studies examining the determinants of carbon emissions and emission intensity at the firm level in Indonesia remain scarce. This study aims to identify the factors influencing carbon emissions and emission intensity through a case study of PT Atlas Resources Tbk. This study adopts a descriptive-comparative case study design based on quantitative content analysis of PT Atlas Resources Tbk’s annual and sustainability reports for 2023–2024, supplemented by literature-based estimates of energy consumption and carbon emissions. The findings show that the company’s carbon emissions increased sharply throughout the study period, primarily driven by production expansion and a high dependence on fossil fuels. This escalation was  accompanied by improvements in energy efficiency or reductions in emission intensity. Weaknesses in governance mechanisms, limited transparency in sustainability reporting, and the absence of a systematic mitigation strategy further exacerbated emission intensity. These results highlight the urgency of strengthening energy governance, implementing efficiency programs, and adopting low-carbon technologies to enhance the environmental performance of coal mining firms. The study provides relevant evidence for policymakers, practitioners, and scholars in understanding emission dynamics within Indonesia’s extractive sector and offers recommendations for more effective carbon management.
A RISK MANAGEMENT AND TECHNOLOGY READINESS LEVEL-BASED FINANCING FEASIBILITY MODEL FOR DISASTER AFFECTED MSMEs Lidyana Dinda; Yudiansyah Shaleh; Daudy Sukma; Desy Puspita
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.971

Abstract

Access to formal financing is challenging for micro, small, and medium enterprises (MSMEs) exposed to disasters. This study aims to examine a financing feasibility model integrating Financing Risk Management and Technology Readiness Level (TRL) among MSMEs in Banda Aceh, Indonesia. A sequential explanatory mixed-methods design involved 100 purposively selected MSMEs, complemented by interviews and focus group discussions with financing stakeholders. Quantitative analysis included descriptive statistics, construct assessment, regression, and a Risk–TRL financing feasibility matrix. Both Financing Risk Management (coefficient = 0.462, p < 0.001) and TRL (coefficient = 0.381, p < 0.001) were positively associated with financing feasibility; the model explained 61.2% of its variance (R² = 0.612). Financing history scored highest among risk-management indicators, whereas digital transactions scored highest for technology readiness. The matrix classified 60% of participating MSMEs into the higher financing-feasibility categories. Integrating risk-management capability and operational digital readiness may complement conventional lending assessments for disaster-exposed MSMEs. The proposed matrix offers a context-specific screening framework requiring further validation before adoption in other settings.
COMPANY FINANCIAL PERFORMANCE: THE ROLE OF CAPITAL STRUCTURE, RENTABILITY, AND LIQUIDITY IN FOOD AND BEVERAGE MANUFACTURING SUBSECTOR COMPANIES FOR THE 2022-2024 PERIOD Erny Amriani Asmin; Awa; Fina Aprilia
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.997

Abstract

Businesses in the food and drink manufacturing subsector encounter a number of challenges that could impact their capacity to turn a profit and sustain financial success. Consideration of internal factors including capital structure, rentability, and liquidity may improve a company's financial performance. Capital structure, rentability, and liquidity are the three main focuses of this study, which intends to analyze the financial performance of food and beverage manufacturing companies listed on the Indonesia Stock Exchange from 2022 to 2024. This research employs a quantitative technique predicated on a theory of causation. As part of the sample technique, purposive sampling is used. Financial reports from manufacturing businesses are utilized as research data, and panel data regression using EViews 13 is used to analyze them. The research found that when capital structure, rentability, and liquidity are considered together, they have a favorable and substantial impact on financial performance. Capital structure and rentability have a positive and substantial effect on financial performance, but liquidity has little effect. The highest regression coefficient value indicates that rentability is the most important component in determining financial success. Capital structure management, rentability enhancement, and liquidity control are three areas that may improve the company's financial performance.
BLOCKCHAIN-BASED TRACEABILITY GOVERNANCE MODEL FOR ENHANCING SUPPLY CHAIN TRANSPARENCY AND DIGITAL AUDITABILITY OF LOCAL RETAIL PRODUCTS Amalia Hanifa; Abrar Hadi; Irwanto; Rizaldy Khair
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.999

Abstract

Local retail products often lack integrated records of product origin, distribution, and certification, limiting transparency and independent verification. This study designs a blockchain-inspired traceability governance model for local retail products in Padang City, Indonesia. Using Design Science Research (DSR), the study developed the Padang LocalTrace System (PLTS), a web-based prototype connecting product identities, sequential supply-chain events, digital certificate metadata, QR-based public lookup, and a simulated transaction-hash ledger. The prototype represents four stakeholder roles: producers, distributors, retailers, and consumers. A preliminary module-status checklist reports successful operation of seven functions, including product management, distribution recording, certificate generation, and public verification. An illustrative certificate record links a product and producer to a certificate identifier, status, and transaction-hash value. These observations establish design feasibility and reported functional coverage, but do not independently demonstrate blockchain immutability, security, scalability, usability, or improved consumer trust. The contribution is a governance-oriented prototype architecture that makes actor responsibilities and product information accessible within one workflow. Future work should validate test cases independently, deploy an actual distributed ledger where appropriate, and evaluate adoption and outcomes with local enterprises.
BLOCKCHAIN-ENABLED SUPPLY CHAIN GOVERNANCE FOR MSME MARKET INTEGRATION: A DIGITAL TRANSFORMATION MODEL FOR MODERN RETAIL DISTRIBUTION Rizky Wahyu Hadiyana; Heny Fitriani; Yoyo Subagio; Rizaldy Khair
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1001

Abstract

Micro, small, and medium enterprises (MSMEs) seeking access to modern retail channels face persistent distribution governance problems arising from fragmented records, limited shipment visibility, and weak product traceability. This study develops a blockchain-enabled digital supply chain governance model and implements it through SerangChain, a web-based prototype designed for MSME-to-retail distribution in Serang, Banten, Indonesia. A Design Science Research approach was employed, covering problem identification, requirement analysis, conceptual model design, prototype development, functional testing, and initial evaluation. The proposed model integrates three layers: supply chain management, a private blockchain-inspired ledger for transparent and verifiable transaction recording, and an analytics layer for monitoring distribution performance. The prototype supports MSME, modern-retail, and administrator roles and includes product management, retail requests, distribution transactions, blockchain ledger records, and analytical dashboards. Functional testing showed that all core modules operated according to the designed workflow, while the ledger simulation generated linked transaction records containing transaction IDs, block IDs, timestamps, previous hashes, and verification status. The findings indicate that a lightweight blockchain-inspired architecture can strengthen information transparency, traceability, and digital accountability without requiring a complex public blockchain infrastructure. Because field-based User Acceptance Testing and full impact measurement are still ongoing, claims regarding efficiency improvement remain preliminary. The study contributes a governance-oriented digital transformation model that can support MSME market integration with modern retail and provides a practical foundation for subsequent empirical validation.
THE ROLE OF LIVELIHOOD CAPITAL IN INCREASING COMMUNITY INCOME THROUGH SUSTAINABLE RURAL TOURISM DEVELOPMENT IN KAMPOENG LAMA TOURISM VILLAGE Aji Prabowo; Montaris Silaen; Desyana Putri
Count : Journal of Accounting, Business and Management Vol. 4 No. 2 (2026): COUNT: Journal of Accounting, Business and Management
Publisher : CV. Fahr Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61677/count.v4i2.1023

Abstract

Kampoeng Lama Tourism Village has considerable cultural, natural, and agricultural tourism potential, yet its tourism performance has fluctuated and increasing tourist visits have not been followed by optimal improvements in community income. This condition highlights the need to strengthen livelihood capital and develop rural tourism capable of generating sustainable economic benefits for local communities. This research investigates how human, financial, and social capital contribute to sustainable rural tourism development and community income, while also examining tourism development as a mediating variable. A mixed methods approach was employed using surveys of local tourism business actors, tourism village managers, and village government representatives through random sampling, complemented by in-depth interviews and field observations. Quantitative data were analyzed using PLS-SEM with SmartPLS. The measurement model confirmed that all constructs met validity and reliability criteria. Human capital (β=0.290; p<0.001), financial capital (β=0.248; p=0.001), and social capital (β=0.248; p<0.001) had positive and significant effects on tourism development. Tourism development had the strongest effect on community income (β=0.550; p<0.001) and significantly mediated the effects of all three livelihood capitals on incomeThe model accounted for 31.5% of the variation in tourism development and 47.1% in community income. The findings indicate that livelihood capital should be integrated with tourism product innovation, destination management, infrastructure improvement, market access, and inclusive community participation to generate sustainable economic benefits.

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