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INDONESIA
Jurnal Ekonomi Bisnis dan Kewirausahaan
ISSN : 30473845     EISSN : 30473225     DOI : 10.69714
Core Subject : Economy, Education,
Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) : dengan e-ISSN : 3047-3225, p-ISSN : 3047-3845 diterbitkan 6 (Enam) kali dalam setahun, yaitu pada bulan (Februari, April, Juni, Agustus, Oktober dan Desember) oleh Denasya Smart Publisher. Jurnal ini merupakan jurnal yang dapat akses secara terbuka bagi para Peneliti, Mahasiswa dan Dosen yang ingin mempublikasikan hasil penelitiannya pada bidang ilmu Ekonomi, Kewirausahaan. Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER) mempublikasikan artikel-artikel kajian empiris dan teoritis dalam bidang Ekonomi Kewirausahaan, Manajemen, Bisnis dan Akuntansi serta berbagai topik yang relevan.
Articles 132 Documents
PERAN MANAJEMEN DAN TATA KELOLA KOPERASI DALAM MENDUKUNG PERKEMBANGAN UMKM DI KOTA PASURUAN Mailani Amriatul Aulia; Dwi Nur Aini; Nikmatul Khofifah; Nurus Sobakh
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 2 (2026): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/d7crzr67

Abstract

This study aims to examine the role of cooperative management and governance in supporting the development of Micro, Small, and Medium Enterprises (MSMEs) in Pasuruan City. MSMEs play a vital role particularly in the local economy but still face various challenges, such as limited capital, limited managerial capacity, and restricted market access. Cooperatives can provide a solution through sound and professional management. This study employs solely a qualitative descriptive method using a literature review approach, which involves collecting data from relevant journals, books, scientific articles, and official documents related to the research topic. The results indicate that well-managed cooperatives are capable of supporting MSMEs by providing access to capital, business training, marketing development, and business mentoring. However, several challenges remain, such as poor management quality, lack of transparency, and limited human resources. Therefore, improving cooperative governance is essential to support the sustainability and development of MSMEs in Pasuruan City.
DETERMINAN PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY (CSR): SYSTEMATIC LITERATURE REVIEW PERIODE 2023-2026 Rizka Fajriana Fitri Prasetya; Awaliyatu Khoirunnisa’
Jurnal Ekonomi Bisnis dan Kewirausahaan Vol. 3 No. 2 (2026): April : Jurnal Ekonomi Bisnis dan Kewirausahaan (JEBER)
Publisher : CV. Denasya Smart Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.69714/hxk50f43

Abstract

This study aims to analyze the determinants of Corporate Social Responsibility (CSR) disclosure using a Systematic Literature Review (SLR) approach for the period 2023–2026. CSR disclosure is an important indicator reflecting corporate transparency and accountability in economic, social, and environmental aspects. This study employs a descriptive qualitative approach using SLR methodology, which consists of planning, conducting, and reporting stages. The data were collected from 20 relevant scientific articles related to CSR disclosure determinants. The results indicate that firm size is as the most dominant and consistent factor influencing CSR disclosure, followed by profitability and leverage, which show inconsistent results. In addition, non-financial factors such as environmental performance, government regulations, audit committees, and media exposure also play a significant role in enhancing CSR disclosure. Meanwhile, variables such as liquidity, ownership structure, earnings management, and board of directors tend to have no significant effect. These findings suggest that CSR disclosure is influenced by a combination of internal and external factors and cannot be explained by a single variable.