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Asian Journal of Management, Entrepreneurship and Social Science
Published by CV. Cita Utilitas Utama
ISSN : -     EISSN : 28087399     DOI : -
Core Subject : Economy, Science, Social,
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Asian Journal of Management, Entrepreneurship and Social Science (AJMESC) is a high quality open access peer reviewed research journal. providing a platform for the researchers, academicians, professional, practitioners and students to impart and share knowledge in the form of high quality empirical and theoretical research papers, case studies. This journal focuses on every research discipline related to social behavior science, entrepreneurship and business management such as human resource management, marketing management, financial management, production/operational management, strategic management, sharia business management, halal industry management, tourism management, banking management, industrial management, agribusiness management, business administration, entrepreneurial activities, micro, small and medium enterprises (MSMEs), consumer behavior, purchasing decisions, consumer satisfaction, consumer loyalty and several areas of business behavior, also includes community social research
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 711 Documents
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Systematic Literature Review: Analysis Of The Role Of Accounting On Sustainable Tourism Practices, The Influence Of Corporate Social Responsibility And Green Finance Behavior On Indonesia's Tourism Efrina, Liona; Rahayu, Sri; Yudi, Yudi; Herawaty, Netty
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

The tourism industry in Indonesia has grown rapidly in recent years. However, this growth also brings significant environmental and social impacts, such as environmental pollution, exploitation of natural resources, and cultural degradation. Therefore, sustainable tourism is becoming increasingly important to ensure environmental sustainability and the wellbeing of local communities in the long term. Accounting has an important role in supporting sustainable tourism practices. This study aims to determine the role of accounting on sustainable tourism practices, the influence of corporate social responsibility and green finance behavior on Indonesia's tourism sector. This study uses a systematic literature review method. Data is collected through literature searches from academic databases such as Google Scholar. The data collected were analyzed using thematic analysis methods to identify the main themes that emerged from the selected literature. The results of the study show that the role of accounting in sustainable tourism practices is very important because it helps to manage, measure, and report the economic, environmental, and social impacts of tourism activities. In addition, it was found that Corporate Social Responsibility (CSR) and Green Finance behavior towards Indonesia's tourism sector.
Application of Article 20 of Law Number 27 of 2022 concerning Protection of Personal Data in Company E-Commerce As a Personal Data Controller in Processing Personal Data (Case Study at PT. Bukalapak.com Tbk) Tio Reza Aditya Cholid; Afifah Kusumadara; Patricia Audrey
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

Protection of individual personal data has become part of the state's constitutional obligations which have been regulated in Article 28G paragraph (1) of the 1945 Constitution of the Republic of Indonesia, and the Republic of Indonesia has made efforts by passing Law number 27 of 2022 concerning Personal Data Protection . Provisions regarding the mechanism and technicalities of positive consent are not yet clearly regulated in the Personal Data Protection Law, but this has been regulated in the General Data Protection Regulation (GDPR) which applies in Europe, which is the reference for the Indonesian Government in drafting the Personal Data Protection Law. The obstacle faced by Bukalapak in implementing article 20 is because there are no technical instructions issued by the government, either in the form of statutory regulations or through training or seminars.
The Relevance Of Protectıng Debtor Customer Data And Informatıon Through Bank Secrecy: A Comparatıve Study In Indonesıa, Malaysıa And The Unıted Kıngdom Putriyanti, Erma Defiana; Abdul Rachmad Budiono; Sukarmi, Sukarmi; Reka Dewantara
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to examine and analyse whether the provisions of bank secrecy are still relevant to protect the data and information of debtor customers; and how the bank secrecy rules in Indonesia compare with Malaysia and the UK in protecting debtor customers. This type of research is legal research that uses a statutory approach, conceptual approach and comparative legal approach. The results of this study indicate that protecting debtor customer data and information through bank secrecy rules is relevant. Protection of data and information of all customers is necessary because it is a human right that has been guaranteed in the constitution, besides that personal data has a certain financial value and has become a tradable asset commodity. Debtor customers have an equally important position as depositors, the bank's intermediary function will not run without the activity of channeling funds to debtor customers. Therefore, in special circumstances, debtor customers with current credit collectibility can be considered to be protected in bank secrecy. Malaysia and the UK provide more adequate protection of debtor customer data and information compared to Indonesia, which limits the scope of bank secrets to depositors and their deposits.
The Financial Feasibility Analysis Of Organic Waste Processing Business At The Central Market (Case Study: Kemang Market (Tu) Bogor City) Pratama, Ihsan; Aminah, Mimin; Refipal Sembiring, Indra; Firmansyah, Irman
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

Waste management poses a significant challenge in addressing the waste problem. PT BTS introduces SWASPRO (Smart Waste Processing) program, offering innovative solutions to waste management aimed at reducing the amount of waste sent to landfills. This study aims to determine whether SWASPRO is an optimal alternative for waste management, assess its financial feasibility, and evaluate the sustainability status and policy directions of waste management. Data in this study will be analyzed using the Google Worksheet Financial Feasibility Analysis and Sustainability Analysis with the help of EXsimpro software through the Multiaspect Sustainability Analysis (MSA) technique. The results show that SWASPRO is a viable program to implement.
Implementation of Social Forestry for Community Welfare (Case study: Social Forestry in Bandung Regency) Fachri, Mohammad; Nurliah Nurdin; Khasan Effendy; Ika Sartika
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

The massive tourism and plantation industries have increased the rate of deforestation in the forest areas of Bandung Regency. This study aims to analyze the implementation of Social Forestry in Bandung Regency. The research employs a descriptive qualitative approach. Bandung Regency is used as a case study location for the implementation of social forestry. Data collection activities were conducted from March to June 2024. The implementation of social forestry is hindered by the lack of support for Forest Farmer Groups. The issue of insufficient communication of the program by the local government is marked by the minimal outreach to forest groups and the community. Findings on the implementation of social forestry programs indicate that the programs have not yet reached their target.
Factors Influencing Environmental Disclosure with Integrated Corporate Governance as a Moderating Variable Yuha Nadhirah Qintharah; Yvonne Augustine
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This research aims to identify the factors influencing environmental disclosure, with integrated corporate governance serving as a moderating variable. A quantitative approach is used, employing statistical software for data analysis. The study examines companies listed on the Indonesia Stock Exchange across various sectors—including mining, basic and chemical industries, consumer goods, and others—covering the period from 2018 to 2022. The sample includes 482 companies. The findings reveal that environmental costs positively impact environmental disclosure, while carbon emission disclosure does not affect it. Furthermore, governance strengthens the link between environmental costs and environmental disclosure but does not influence the relationship between carbon emission disclosure and environmental disclosure. These results provide valuable insights for the government to enhance both the quantity and quality of environmental disclosures among Indonesian companies. Keywords: Environmental Disclosure, Intergrated Corporate Governance, Environmental Cost, Corporate Carbon Disclosure,
Local Wisdom-Based Ecotourism Development Model In Sambangan Village, Sukasada District, Buleleng Regency Bali province Toto Noerasto; Ayu Dewi Larantika; I Made Mardika; Ni Luh Sephia Adnyani Putri
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

This study aims to analyze the model of ecotourism development based on local wisdom in Sambangan Village, Sukasada District, Buleleng Regency, Bali Province, and identify the role of local wisdom in managing ecotourism. Sambangan Village holds significant ecotourism potential with its natural attractions like Aling-Aling Waterfall, as well as unique local culture and arts. However, the development of ecotourism in this village has been hindered by the lack of appropriate strategies and limited community involvement in maximizing its potential. This research employed a qualitative method with data collection techniques including observation, interviews, documentation, and Focus Group Discussions (FGD). Data analysis followed the stages outlined by Miles, Huberman, and Saldana, which involved data collection, data reduction, data presentation, and conclusion drawing and verification. The findings showed that the ecotourism development model in Sambangan Village involved the integration of natural, cultural, and artificial tourism. Local wisdom, such as the spirit of community cooperation (gotong royong) and cultural preservation, plays a vital role in ecotourism management. The community actively participates through institutions like LPHD and POKDARWIS, engaging in sustainable tourism management. Furthermore, infrastructure improvements and accessibility enhancements were needed to support further development. Diversification of tourist attractions and improving community skills through training programs were also recommended to increase the village's appeal as a leading ecotourism destination.
Value of Wisdom Local Tradition Gewe Traditional Ceremony in the Dayak Community Kanayan Hemafitria, Hemafitria; Rohani, Rohani; Rani, Rani; Rizal, Yenni; Wahab, Wahab
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

The purpose of this study is to describe the local wisdom values of the Dayak Kanayatn community in the Gawe Padi traditional ceremony tradition in Tiang Aji Hamlet, Lamoanak Village . Activities that are customary in tradition are the basis for seeing the implementation of values that can form local character or values. Qualitative is the approach in research, the method used is descriptive. Data collection through observation and interviews, and documentation studies. This data analysis technique consists of three activity flows, namely data reduction, data presentation, conclusions . Based on the findings of the local wisdom of the Dayak Kanayatn community in the gawe padi traditional ceremony tradition, it is a traditional ceremony tradition that has noble values and as an expression of gratitude to God (Jubata) for the rice harvest produced in the implementation of the preparation and implementation stages. The values of local wisdom in the implementation of the gawe padi custom are found to have values of togetherness, family values, brotherhood values, justice values, voluntary values, responsibility values, mutual cooperation values, brotherhood values and unity in the life and environment of the community.
Financial Risk Management In The Creative Industry: A Case Study On Multimedia Companies In Indonesia Leni Hartati; RR. Ella Evrita H
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

Financial risk management in the creative industry, especially in multimedia companies in Indonesia, is important to maintain the sustainability and stability of the company. This research aims to identify the types of financial risks faced by multimedia companies, including liquidity, market, credit, and operational risks. The method used is a quantitative survey with questionnaires distributed to financial managers and related executives. The results show that multimedia companies often face high revenue volatility and reliance on projects, which increases liquidity and operational risks. Additionally, good risk disclosure can increase transparency and investor confidence. These findings provide insights for companies to adopt effective risk mitigation strategies to increase company value and competitiveness in the market.
The impact of e-service quality and customer satisfaction on customer behavior -, M. Fahrur Sadiq; Albari, Albari
Asian Journal of Management, Entrepreneurship and Social Science Vol. 4 No. 04 (2024): Upcoming issues, Asian Journal of Management Entrepreneurship and Social Scien
Publisher : Cita Konsultindo Research Center

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Abstract

The purpose of this study is to explain the positive impact of e-service quality and customer satisfaction on customer behavior in e-commerce Tokopedia & Shopee. The research approach used is a quantitative approach. The population was all Indonesian people who have used e-commerce Tokopedia and Shopee. The sample was determined using a non-probability sampling method with a convenience sampling technique. The number of samples is 280 respondents. Research data were analyzed using SmartPls 4 software with Structural Equation Model (SEM) modeling. The results of SEM analysis showed that e-service quality has a positive effect on customer satisfaction, customer trust, repurchase intention, and e-wom, customer satisfaction has a positive effect on customer trust, repurchase intention, and site revisit, customer trust has a positive effect on repurchase intention, e-wom and site revisit, repurchase intention has a positive effect on e-wom, and e-wom has a positive effect on site revisit. Keywords: e-service quality, customer satisfaction, customer trust, repurchase intention, e-wom, serta site revisit.

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