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Arthatama: Journal of Business Management and Accounting
Published by Lifescifi Akademia Utama
ISSN : 2655786X     EISSN : 27745678     DOI : https://doi.org/10.54518/art
Core Subject : Economy,
Economics, Econometrics & Finance
The objective of the Arthatama is to promote the wide dissemination of the results of systematic scholarly inquiries into the broad field of business research. Arthatama accepts articles in any business management and accounting related subjects and any research methodology that meet the standards established for publication in the journal. The primary, but not exclusive, audiences are academicians, graduate students, practitioners, and others interested in business research. Arthatama invites manuscripts on various topics including functional areas of marketing management, management accounting, management control systems, information management systems, international business, business economics, business ethics and sustainability, entrepreneurship, financial management, strategic management, operations management, human resource management, e-business, knowledge management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 102 Documents
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Impact of Green Marketing Strategy on Business Performance-Mediating Role of Corporate Image in Construction Industry of Kenya Muzaffar Hussain Shah
Arthatama: Journal of Business Management and Accounting Vol. 6 No. 1 (2022)
Publisher : LifeSciFi

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Abstract

This article aimed to determine the impact of green marketing strategy on business performance through the mediating role of the corporate image, particularly in the case of the construction industry of Kenya. For this purpose, top management employees from the construction industry of Kenya were contacted and sent a link to the questionnaire (created on Google Forms) to nearly 1000 respondents through social media platforms. A total of 513 appropriate and duly filled questionnaires were received. The study used confirmatory factors Analysis (CFA) in a partial least square structural equation model (PLS-SEM). The study’s findings have suggested that green marketing strategy and corporate image have a positive and significant impact on business performance and that corporate image also plays a positive and significant role in mediating the effect of green marketing strategy on business performance. Therefore, it is recommended for the construction companies of Kenya to use environmentally friendly products and materials to stimulate the customers’ purchase intention and improve corporate and business performance. Meanwhile, further study is suggested over the African region to generalize the findings.
Empirical Relationship between Gender Equality and Socio-economic Developments: An Error Correction Model Uswatun Khasanah; Hadi Sasana
Arthatama: Journal of Business Management and Accounting Vol. 6 No. 1 (2022)
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Abstract

Gender equality is to obtain equal opportunities without gender differences and equality in their rights to feel the results of development. The low gender will trigger injustice, where one gender will be harmed. This form of gender injustice often occurs through stereotyping, labeling, subordination, marginalization, and double burdens, which usually will harm women. This study aims to determine the active contribution of women to the world economy and to see how big the role of women in improving the economy from the political realm is carried out using the ECM-EG approach and sample time series data from 1990-2018 in Indonesia. The results showed positive effects of education, health, and representation in the political field on gender equality. The findings theoretically suggested further research on gender in employment runs by the fast-slow pattern of the legal process of The Law of Diminishing Return (TLDR), which is very influential by the quality of human resources and technological advances as well as the employment opportunities needed by women.
Improving marketing performance through business agility and market orientation in micro, small, and medium enterprises in Semarang City Sri Suprapti; Suparmi Suparmi
Arthatama: Journal of Business Management and Accounting Vol. 6 No. 1 (2022)
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Abstract

Environmental conditions are very uncertain due to the Corona Virus -19 (Covid-19) pandemic coupled with the very tight business competition; business Agility (business agility) is a very important key for companies to maintain their performance. Understanding and practicing business agility that leads to success is very important for business people. This study investigates the impact of business Agility and market orientation related to competitive advantage and marketing performance in Micro, Small, and Medium Enterprises (MSMEs) in Semarang City. The population of this research is all MSMEs in the city of Semarang, amounting to 17,564. The sample of this study amounted to 100 MSMEs using the Solving formula and proportional sampling technique. The data collected from 100 MSMEs in Semarang City are categorized into five types of businesses: Food MSMEs, Convection MSMEs, Trade MSMEs, Services MSMEs, and Animal Husbandry MSMEs. The analysis reveals that business agility and market orientation significantly improve competitive advantage and marketing performance. Competitive advantage can mediate business agility and market orientation towards marketing performance. This finding confirms that business agility creates a tendency for MSMEs owners always to have access to market changes and learn in business development to achieve competitive advantage and marketing performance. The implications of this finding emphasize that external environmental factors that cause risk tendencies will encourage MSMEs owners always to pay attention to environmental changes and always make efforts to adapt quickly, precisely, and flexibly to the dynamics that occur in the market, therefore MSMEs need to take advantage of the company’s knowledge and resources to maintain its business and improve its competence excellence and company performance.
Local Government Own-source Revenue and General Allocation Funds on Capital Expenditure: Economic Growth as Moderating Variable Mulyana Mulyana; Muhammad Din; Mustamin Mustamin; Andi Mattulada Amir; Fikry Karim; Betty Betty
Arthatama: Journal of Business Management and Accounting Vol. 6 No. 1 (2022)
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Abstract

This article aims to analyze the influence of locally-generated revenue in local government in Indonesia and general allocation funds on capital expenditure with economic growth as moderating variable. This examination involves auxiliary information such as the 2015-2019 local budget report. The number of tests in this review was 29 areas from 34 territories in Indonesia. This review utilizes the Partial Least Square (PLS) examination with the assistance of WarPLS 7.0 programming. The results showed that neighborhood income positively affects capital use. General allocation funds positively affect capital expenditure. Moreover, financial development directs or strengthen local government own-source income through capital expenditure.
Determining Mediating Role of Managerial Commitment and Technological Capability Between Environmental Management Accounting and Organisational Efficiency: A Case of Middle Eastern Countries Azam Ali
Arthatama: Journal of Business Management and Accounting Vol. 5 No. 2 (2021)
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Abstract

The main aim of the following study is to investigate the mediating role of managerial commitment and technological capability between environmental management accounting (EMA) and organizational efficiency in the case of Middle Eastern countries. The data is mainly collected through primary sources. The questionnaire survey is developed and distributed among the non-financial listed organization firms established in 6 Middle Eastern countries through a web-based survey. The 6 Middle East countries selected for gathering data are Jordan, Saudi Arabia, Egypt, Qatar, Oman and Kuwait. Data is collected from 476 participants where the structural equation modelling (SEM) is conducted. The study’s results depicted that the EMA has a significant and positive effect on organizational efficiency. Moreover, both managerial commitment and technological capability were determined to have a significant and positive mediating role between EMA and organizational efficiency. Thus, the outcome of the study is that managerial and technological commitment plays a major role in EMA and organizational efficiency among Middle Eastern countries. Future studies can be conducted by targeting other countries such as Asian or European countries or using a qualitative approach such as interviews for gaining in-depth information.
Evaluation of Factors Affecting Carbon Accounting Information Disclosure: A Case of ASEAN Countries Muhammad Asif
Arthatama: Journal of Business Management and Accounting Vol. 5 No. 2 (2021)
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Abstract

The study mainly investigates and evaluates the factors that influence carbon accounting information disclosure with respect to the case of ASEAN countries. The approach that is taken for collecting the data is through a primary approach where the instrument that is relevant to the research paper is the questionnaire survey. Thus, the questionnaire survey is developed on the basis of the variables that are identified from the literature, along with the utilization of the Likert scale. The sample size selected for the questionnaire collection is 425 samples, of which 385 participants have provided complete information. The SEM was utilized through the tool Smart PLS. Moreover, the path analysis results show that the governance, industry characteristics, organizational efficiency, scale of operations and transparency level have significant and positive effects on carbon accounting information disclosure. Thus, this reflects that the factors that are highly important for carbon accounting information disclosure among the ASEAN countries are governance, industry characteristics, organizational efficiency, the scale of operations, and transparency level. The qualitative study can also be incorporated to gain deep insights into the factors that are influencing CAID. Other than that, a similar approach can be undertaken among other countries such as BRIC or Middle Eastern countries.
Impact of Green Human Resource Management on Promoting Green Employee Behaviour in Russia: A Moderating Role of Employee empowerment Hood Laeeq
Arthatama: Journal of Business Management and Accounting Vol. 5 No. 1 (2021)
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Abstract

The study aimed to analyze green human resource management (HRM) on promoting green employee behaviour in Russia through the mediating role of employee empowerment. The questionnaire was dispersed among 300 respondents working as HRM managers in the industrial sector of Russia to gather their opinions. To analyze the data accumulated from participants through survey, confirmatory factor analysis, discriminant validity and quality assessment criteria has employed in this study. Furthermore, Smart PLS statistical software has been used. Findings revealed that green empowerment, government policies, and green training have a significant relationship with green employee behaviour.
The Effects of Energy Consumption, Economic Growth, and Financial Development on CO2 Emissions in Greece Muhammad Atif
Arthatama: Journal of Business Management and Accounting Vol. 5 No. 1 (2021)
Publisher : LifeSciFi

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Abstract

This study aims to assess the effects of energy consumption, economic growth, and financial development on co2 emissions in Greece. This study has adopted a quantitative design where data has been gathered from World Bank and Greek Government’s website from 1990 to 2018. The variables include renewable and fossil fuel energy consumption, domestic credit to the private sector, GDP growth rate and CO2 emission in metric tons. Data is analysed using ADF, VECM and Granger Causality tests applied through STATA. The results have revealed a long-run relationship effect of financial development on CO2 emissions in Greece, whereas a short-run effect of economic growth on CO2 emissions is also determined. The results are applicable to Greece only since the data was taken specifically from Greece
Corporate Environmental Disclosure and Earnings Quality: Evidence from Malaysian Firms Syed Ullah
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 2 (2018)
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Abstract

This research investigates the relationship between corporate environmental disclosure and earnings management. This research used the sample data of 134 companies listed on the stock exchange of Bursa Malaysia from 2013 to 2019. However, three different theoretical frameworks were used in this study, namely: signaling theory, agency theory and stakeholders’ legitimacy, with the aim of identifying the relationship between environmental disclosure and earnings management. Therefore, this research did not find any statistically significant relationship between environmental disclosure and earnings management which was measured by various methods, using discretionary accruals. Lastly, this research also found that the attributes of corporate governance can influence the relationship between environmental disclosure and earnings management.
The Effects of Corporate Social Responsibility to the Corporate Value Dwi Ermayanti Susilo
Arthatama: Journal of Business Management and Accounting Vol. 2 No. 2 (2018)
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Abstract

This study aims to determine the influence of Corporate Social Responsibility to the company value. The research used quantitative method, which is conducted through data collection with secondary data from Indonesia Stock Exchange. While the population of all plastic and packaging sub-sector of manufacturing companies listed on Indonesia Stock Exchange which are as many as 14 companies, the sample fulfilled the criteria used in this research is 12 companies of plastic and packaging manufacturing company listed on Indonesia Stock Exchange from 2013 until 2017. Data analysis was conducted by using simple linear regression statistic method and hypothesis testing with t test. The results indicate that Corporate Social Responsibility have a positive effect to the corporate values of manufacturing company which is classified in manufacturing plastic and packaging sub-sector listed on Indonesia Stock Exchange. Practical and theoretical implications were also discussed.

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