Sustainability Accounting, Management and Policy Journal最新文献_第8页

Knowledge Broker Sebagai Mediasi: Merancang Perilaku Inovasi Dalam Mendukung Transformasi Digital Pada Ukm Di Sidoarjo 知识经纪人身份作为一种调解:设计创新行为，支持Sidoarjo的中小企业进行数字转型

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3643

Ayu Lucy Larassaty

{"title":"Knowledge Broker Sebagai Mediasi: Merancang Perilaku Inovasi Dalam Mendukung Transformasi Digital Pada Ukm Di Sidoarjo","authors":"Ayu Lucy Larassaty","doi":"10.33086/amj.v7i1.3643","DOIUrl":"https://doi.org/10.33086/amj.v7i1.3643","url":null,"abstract":"\u0000Small and Medium Enterprises (SMEs) have an important role for the economy of a country in order to increase productivity, competition and be able to open up business opportunities and create job opportunities. The phenomenon that occurs in the UKM environment in Sidoarjo is that UKM actors only focus more on tangible assets so they pay less attention to intangible assets. The purpose of this study is to find out the role and implementation of knowledge brokers to design innovative behavior in supporting digital transformation for SMEs in Sidoarjo. The research method uses the Field Research approach using qualitative research types. The data collection technique uses triangulation which consists of documentation, interviews, observation and surveys as well as recording archives. The results of the study explain the implementation of knowledge brokers to design innovative behavior in supporting digital transformation in SMEs in Sidoarjo, which is still limited to Knowledge sharing where knowledge brokers are structured and designed as a bridge in providing information and consulting carried out by universities and organizational partners only in training activities and accompaniment. The role of knowledge brokers is very important in implementing strategies in utilizing company-owned resources to encourage digital transformation in SMEs, which can utilize digital technology to mediate interactions between stakeholders and SMEs who need capital in their businesses. expand business with investors who will invest to get a return on investment. This interaction increases digital literacy for SMEs and enhances the process of sharing and disseminating knowledge between organizations.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"171 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86069610","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance 财务表现对Tax Avoidance的影响研究

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4406

Ike Alvinurnita Tristanti, Aisyaturrahmi

{"title":"Studi Pengaruh Kinerja Keuangan Terhadap Tax Avoidance","authors":"Ike Alvinurnita Tristanti, Aisyaturrahmi","doi":"10.33086/amj.v7i1.4406","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4406","url":null,"abstract":"This study aims to examine empirical evidence about the factors that influence tax avoidance. The factors used in this study are profitability, leverage, liquidity, and sales growth as independent variables. Tax avoidance is measured using the cash effective tax rate as the dependent variable. This research does not only discuss profitability, liquidity, leverage, and sales growth that affect tax avoidance. However, it also analyzes whether there are significant differences in tax avoidance in 2019 and 2020 for manufacturing companies listed on the Indonesia Stock Exchange (IDX). A sample of 58 manufacturing companies was obtained based on predetermined criteria. The analytical method used is multiple regression and paired sample t-test with the SPSS (Statistical Product and Service Solutions) application version 26. The results show that profitability in 2019 has an effect on tax avoidance, and for 2020 profitability has no effect on tax avoidance, leverage in 2019 and 2020 has no effect on tax avoidance, liquidity in 2019 and 2020 has no effect on tax avoidance, sales growth in 2019 and 2020 has no effect on tax avoidance, and there is no difference in tax avoidance in 2019 with 2020.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"39 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"76628696","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Orientasi Pasar, Orientasi Pembelajaran Dan Orientasi Kewirausahaan Terhadap Kinerja Pemasaran 市场导向、学习导向和营销绩效创业导向的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3155

Muhammad Fiqron

引用次数: 0

Pengaruh Kebutuhan Motivasi Ekstrinsik, Dukungan Rekan Kerja dan Religiusitas Terhadap Kepuasan Kerja Pada Pegawai Kantor Kementerian Agama Kabupaten Padang Pariaman 外部动机需求、同事和宗教信仰支持对巴东区宗教事务部工作人员的工作满意度的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4006

Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced

{"title":"Pengaruh Kebutuhan Motivasi Ekstrinsik, Dukungan Rekan Kerja dan Religiusitas Terhadap Kepuasan Kerja Pada Pegawai Kantor Kementerian Agama Kabupaten Padang Pariaman","authors":"Surmi Damila, E. Tasri, Telekomunikasi Analisis, Kinerja Perusahaan, Dengan Metode Balanced","doi":"10.33086/amj.v7i1.4006","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4006","url":null,"abstract":"\u0000 Job satisfaction is closely related to the condition of employees and the company which is associated with increased productivity and organizational commitment. If job satisfaction is not obtained by employees, it will reduce productivity, one of which is the employees of the Padang Pariaman Regency Ministry of Religion office, based on the results of a pre-survey regarding employee job satisfaction, it is concluded that they do not have satisfaction with their work, which can reduce productivity and organizational commitment. This study aims to see the effect of Extrinsic Motivation, Colleague Support and Religiosity on Job Satisfaction of Employees at the Office of the Ministry of Religion, Padang Pariaman Regency. The method used in this research is quantitative research with a descriptive approach. The population in this study were all employees of the Office of the Ministry of Religion of Padang Pariaman Regency as many as 62 people using multiple linear regression tests. The results of this study indicate that extrinsic motivation, coworker support and religiosity have a positive and significant impact on job satisfaction of employees of the Office of the Ministry of Religion, Padang Pariaman Regency.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"33 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"91155273","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur 公司规模和偿偿性审查的影响，以温和变量为衡量制造企业的盈利能力

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4268

Roza Mulyadi, Dwi Fitrianingsih

{"title":"Pengaruh Ukuran Perusahaan Dan Solvabilitas Terhadap Audit Delay Dengan Profitabilitas Sebagai Variabel Moderasi Pada Perusahaan Manufaktur","authors":"Roza Mulyadi, Dwi Fitrianingsih","doi":"10.33086/amj.v7i1.4268","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4268","url":null,"abstract":"This research was conducted to determine the effect of company size and solvency onaudit delay with profitability as a moderating variable in food and beverage sub-sectormanufacturing companies listed on the IDX for the 2016-2021 period. This type of research isquantitative, with data collection techniques through secondary data including annual reports onmanufacturing companies in the food and beverage sub-sector. The sampling technique used apurposive sampling method using the specified criteria, a sample of 102. The data analysis techniqueused a moderating effect with Structural Equal Modeling (SEM) through the Partial Least Square(PLS) program. The results of statistical analysis show that firm size has no significant effect on audit delay, the solvency construct has no significant effect on audit delay, Profitability moderatesthe effect of firm size has no effect on audit delay, and the solvency moderating construct has nosignificant effect on audit delay in manufacturing companies the food and beverage sub-sector listedon the Indonesia Stock Exchange for the 2016-2021 period.","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"27 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"78350993","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Pengaruh Sistem Pengendalian Intern Dan Ketidak Patuhan Pada Peraturan Perundang-Undangan Standar Akuntansi Pemerintahan Terhadap Opini Audit 内部控制系统对政府会计标准的审计意见法律规则的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3930

A. Agustiawan, Annie Mustika Putri, Helkia Yohana Simanjuntak

引用次数: 0

Effect Of Sponsorship Suitability On Music Festival Events 赞助适宜性对音乐节活动的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.4088

Azmil Chusnaini, R. A. Rasyid

{"title":"Effect Of Sponsorship Suitability On Music Festival Events","authors":"Azmil Chusnaini, R. A. Rasyid","doi":"10.33086/amj.v7i1.4088","DOIUrl":"https://doi.org/10.33086/amj.v7i1.4088","url":null,"abstract":"\u0000Sponsorship is the most important element in marketing communications for every type of company and organization among other types of marketing communications. Currently Sponsorship is believed to be one of the most powerful media used to link stakeholder relations communications to the target market. Sponsorship in the arts, especially music festivals, is one of the sponsorships that is more considered and can be used as a media promotion by many product brands because music is an industry that is highly developed and in great demand by the people of Indonesia. Therefore, this research is focused on contributing to the world of research, especially in the category of sponsorship activities in a music festival, by analyzing the influence of the EventSponsor suitability variable on Brand Image, Attitudes towards Sponsors, Attitudes towards Brands, and Purchase Intentions at Jazz music events Traffic Surabaya. This research is a quantitative study using a questionnaire distributed to 250 respondents. The results of the study explain that Event-Sponsor suitability has a positive effect on Brand Image, Attitudes have a positive effect on Sponsors, Attitudes towards Brands, and Purchase Intentions\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":"70 1","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-07-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"86327484","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The Journey of Indonesian Government Accounting 印尼政府会计的历程

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3954

F. Prasetya

引用次数: 0

Pengaruh Kebijakan Dividen Dan Risiko Bisnis Terhadap Struktur Modal Pada Perusahaan Properti Dan Real Estate Yang Terdaftar Di Bursa Efek Indonesia Pada Periode 2015-2019 2010年至2019年在印尼证券交易所上市的股息政策和商业风险对资本结构的影响

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-07-03 DOI: 10.33086/amj.v7i1.3216

Putri Juliyanti Hasan

引用次数: 0

Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program 积极应对气候变化的社区：生物多样性保护计划的动态绩效治理分析

IF 4.5 4区管理学

Sustainability Accounting, Management and Policy Journal Pub Date : 2023-06-28 DOI: 10.1108/sampj-04-2022-0167

V. Vignieri

{"title":"Active community for climate change: a Dynamic Performance Governance analysis of a biodiversity preservation program","authors":"V. Vignieri","doi":"10.1108/sampj-04-2022-0167","DOIUrl":"https://doi.org/10.1108/sampj-04-2022-0167","url":null,"abstract":"\u0000Purpose\u0000This study aims to illustrate how collaborative platforms may leverage active community for climate change adaptation to implement biodiversity preservation policies.\u0000\u0000\u0000Design/methodology/approach\u0000This study adopts the Dynamic Performance Governance methodological framework to analyze the causal relationships affecting biodiversity preservation policy outcomes.\u0000\u0000\u0000Findings\u0000Active community reduces harmful factors for biodiversity (i.e. biological threats and anthropogenic pressure), limiting the risk of extinction of perennial plants. Stakeholders’ prior knowledge is an enabling condition of climate adaptation processes as it triggers the adoption of prescriptions and cultural changes in a community.\u0000\u0000\u0000Practical implications\u0000The study provides methodological guidance to define measures to deliver material information to support environmental performance governance. It elaborates an inventory of short- and long-term performance indicators integrating natural-science targets into accounting measures that can support policymakers operating in other contexts to implement climate change adaptation policies.\u0000\u0000\u0000Social implications\u0000As a response to the study findings, social implications provide insights into how active community in collaborative platforms for climate change may support stakeholders to address natural resources imbalances, define strategies to share the burden among them and intervene on multiple policy domains (e.g. financial, environmental and social).\u0000\u0000\u0000Originality/value\u0000Climate change adaptation challenges are conceptualized as “super wicked problems,” and the collaborative platforms designed to address them are rendered as complex adaptive systems. This makes the paper go beyond traditional environmental governance, demonstrating that stakeholders’ interactions within collaborative platforms harness active community specialized knowledge.\u0000","PeriodicalId":22143,"journal":{"name":"Sustainability Accounting, Management and Policy Journal","volume":" ","pages":""},"PeriodicalIF":4.5,"publicationDate":"2023-06-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47301354","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":4,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0