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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 5 Documents
 1 
Search results for , issue "Vol. 3 No. 1 (2019)" : 5 Documents clear
Applying Theory of Planned Behavior to Understand Pro-Environmental Intention and Behavior of Students Atif Aziz
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
Publisher : LifeSciFi

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Abstract

The study aims to use the theory of planned behavior to examine the pro-environmental intention and behavior of the students of Jordanian universities and higher education institutes. Students participated in the study were selected based on non-probability purposive sampling technique. Using five-point Likert scale questionnaire, the study has gathered 319 responses. PLS-SEM using SmartPLS version 3.2.8 has been employed in the study for data analysis. The results of the study showed that attitude, subjective norm, and perceived behavioral control have significant effect on intention towards environmental responsible behavior of students while environmental awareness, perceived behavioral control, and intention have significant effect on pro-environmental behavior of students in Jordan. Our findings are beneficial for workplace recruiting and incentive-related companies. For instance, the intention-behavior result suggests that companies with influential environmental agendas will implement in-depth evaluation of specific environmental perceptions and motivation throughout the procurement phase.
Impact of Green Accounting on Company Value: Evidence from the Nigerian Companies Adamu Pantamee Abdurrahman
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
Publisher : LifeSciFi

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Abstract

This paper is to determine the impact of green accounting on company value in case of Nigerian Companies. The researcher opted for quantitative method of research design and collected primary data. The researcher had used Smart PLS for obtaining the data results. The analysis technique used was Confirmatory factor analysis, Discriminant validity and Path assessment. Survey questionnaire was used to collect the data. Large sample size as used to obtain accurate results. Findings revealed that the P values of all 5 hypothesis were less than 0.05 which means that there is significant relation between all the variables. Limitations are geographical area that is restricted, the sample size and the number of variables
Nexus between CSR and Firm Performance: Moderating Effect of Ownership Concentration Van Nguyen
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
Publisher : LifeSciFi

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Abstract

The primary objective of this study is to examine the association between CSR activities and firm performance in the context of Vietnam. This study also aims to determine the moderating effect of ownership concentration on the association between CSR activities and firm performance. This research has followed a quantitative design given the fact that companies’ CSR initiatives and performance has been measured and tested for relationship and impact. The data for this research paper has been obtained from thirty firms operating in Vietnam for the period ranging from 2015 to 2019. Generalised Least Squares (GLS) is used as the major analysis technique in order to understand the moderating role of ownership concentration in explaining the impact of CSR on company performance. It was found that company’s expenditure on CSR activities is positively reflected in their financial performance. The secondary studies have also incorporated the role of ownership concentration in explaining the relationship of CSR and firm performance. However, the findings of this study have suggested otherwise as no significant moderating role of ownership concentration was found in explaining the impact of CSR on firm performance in the case of Vietnamese firms.
Financial Reporting Quality of the Manufacturing Firms Listed in Indonesian Stock Exchange Muhammad Reza; Syed Ehsan Ullah
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
Publisher : LifeSciFi

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Abstract

The purpose of the study is to empirically investigate the financial reporting quality of listed manufacturing firms in Indonesian Stock Exchange. The study has collected 287 responses from the financial officers and experts of 89 IDX-listed manufacturing firms using a five-point Likert scale instrument based on the nonprobability purposive sampling technique. The study has employed PLS-SEM using SmartPLS version 3.2.8 for data analysis. The results have shown that hypothesis-1 postulating that CSR has significantly positive effect on financial reporting quality has been accepted while hypothesis-2 suggesting that environmental performance has a significant and positive effect on financial reporting quality. The managers are recommended to see whether their accountants are from a single interface by ensuring that both funds are linked together, and reconciliations meet the balances of the trial balance.
Entrepreneurial Marketing and Consumer Need Adaptability for Batik Industry Marketing Performance in Lasem, Rembang Ahmad Ali
Arthatama: Journal of Business Management and Accounting Vol. 3 No. 1 (2019)
Publisher : LifeSciFi

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Abstract

The purpose of this research is to analyze how entrepreneurial marketing is able to develop business networks and adapt to consumer needs, so that competitive advantage will be achieved which is then expected to be able to improve marketing performance. This study took 120 respondents who owned Lasem batik SMEs in Rembang, Central Java. The analytical tool used is SEM (Structural Equation Modeling). The results of data analysis for the entire model meet the Goodness of Fit criteria with chi square = 89.718, degrees of freedom (df) = 100, probability = 0.760, CMIN/DF = 0.897, GFI = 0.914, AGFI = 0.884, TLI = 1.025, CFI = 1,000 and RMSEA = 0,000. Thus, it can be said that the proposed research model can be accepted. The results of the analysis carried out prove that entrepreneurial marketing can increase consumer need adaptability, competitive advantage and marketing performance.

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