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Journal of Sustainable Economics最新文献

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The The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange 印尼证券交易所制造业企业实施绿色会计及资产周转率对企业价值的影响
Journal of Sustainable Economics Pub Date : 2023-05-26 DOI: 10.32734/jse.v1i1.12112
Michael Saputra Tampubolon, S. Rahmadhani
{"title":"The The Effect of Green Accounting Implementation and Asset Turnover on Corporate Value in Manufacturing Sector Companies on the Indonesia Stock Exchange","authors":"Michael Saputra Tampubolon, S. Rahmadhani","doi":"10.32734/jse.v1i1.12112","DOIUrl":"https://doi.org/10.32734/jse.v1i1.12112","url":null,"abstract":"This study aims to determine the effect of green accounting as measured by the PROPER performance rating of the Ministry of Environment and Assets Turnover as measured by Total Assets Turnover (TATO) on firm value (PBV). Sampling was carried out using a purposive sampling method with manufacturing sector companies listed on the Indonesia Stock Exchange (IDX) for the 2018-2020 period. The data analysis technique used in this study is multiple linear regression analysis. The results of this study conclude that the application of green accounting has a positive and significant effect on corporate value and asset turnover has a positive and significant effect on corporate value.","PeriodicalId":272008,"journal":{"name":"Journal of Sustainable Economics","volume":"24 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116727428","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Hybrid study of digital entrepreneurship in the COVID-19 era 新冠肺炎时代数字创业的混合研究
Journal of Sustainable Economics Pub Date : 2023-05-26 DOI: 10.32734/jse.v1i1.8902
Rosa María Rincón Ornelas, Lidia Amalia Zallas Esquer, Arturo Sánchez Sánchez, Cruz García Lirios, Jorge E. Chaparro Medina, Isabel Cristina Rincòn Rodrìguez
{"title":"Hybrid study of digital entrepreneurship in the COVID-19 era","authors":"Rosa María Rincón Ornelas, Lidia Amalia Zallas Esquer, Arturo Sánchez Sánchez, Cruz García Lirios, Jorge E. Chaparro Medina, Isabel Cristina Rincòn Rodrìguez","doi":"10.32734/jse.v1i1.8902","DOIUrl":"https://doi.org/10.32734/jse.v1i1.8902","url":null,"abstract":"The objective of this work was to specify a model for the study of electronic consumption. An exploratory, cross-sectional and psychometric study was conducted with a selection of Internet users, considering their time of use. An associative perceptual structure was found between the usefulness of the technology and the effectiveness of the respondent, although the research design limited the results to the research sample, suggesting the extension of the work towards other cybernetic contexts.","PeriodicalId":272008,"journal":{"name":"Journal of Sustainable Economics","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132193371","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
The Effects of Corporate Governance, Managerial Ownership and Bonus Plan on Earnings Management: A Case of ASEAN-3 Companies 公司治理、管理层持股和奖金计划对盈余管理的影响——以东盟三国公司为例
Journal of Sustainable Economics Pub Date : 2023-05-26 DOI: 10.32734/jse.v1i1.12064
Alexandermayer H Silalahi, Ari Warokka
{"title":"The Effects of Corporate Governance, Managerial Ownership and Bonus Plan on Earnings Management: A Case of ASEAN-3 Companies","authors":"Alexandermayer H Silalahi, Ari Warokka","doi":"10.32734/jse.v1i1.12064","DOIUrl":"https://doi.org/10.32734/jse.v1i1.12064","url":null,"abstract":"This study is to examine and analyze the effects of corporate governance, managerial ownership, and bonus plan on earnings management of manufacturing and financial companies, which are listed on the Indonesia Stock Exchange, Malaysia Stock Exchange, and the Philippines Stock Exchange. It analyzed the balance sheet data, income, and capital statements presented in the 2008-2012 periods and applied the multiple linear regression analysis and one-way ANOVA to test the proposed hypotheses. The findings showed that corporate governance, managerial ownership, and bonus plan simultaneously did not affect earnings management. There was no significant difference in the proportion of independent board of commissioners, the size of the board of directors, proportion of independent audit committee, managerial ownership, bonus plan, and earnings management between Indonesia, Malaysia, and the Philippines stock exchanges. It implies that the ASEAN-3 companies consider corporate governance unimportant in managing their earnings. It also gives new insights into a rare phenomenon of agency theory findings in semi-strong market efficiency post-global financial crisis 2008.","PeriodicalId":272008,"journal":{"name":"Journal of Sustainable Economics","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132964853","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 1
Mangrove Optimization to Improve Economic Growth Of Coastal Communities 红树林优化促进沿海社区经济增长
Journal of Sustainable Economics Pub Date : 2023-05-26 DOI: 10.32734/jse.v1i1.12065
P. S. Siregar, D. Farista, Ria Risti Fausi
{"title":"Mangrove Optimization to Improve Economic Growth Of Coastal Communities","authors":"P. S. Siregar, D. Farista, Ria Risti Fausi","doi":"10.32734/jse.v1i1.12065","DOIUrl":"https://doi.org/10.32734/jse.v1i1.12065","url":null,"abstract":"Mangrove leaves contain high antioxidants that can be used as drinks such as tea. This research aims to make de.ruju tea, which is a tea that is produced simply. The research methods include organoleptic tests to determine the level of public liking for de.ruju tea. besides that, SWOT analysis to determine the strengths, weaknesses, opportunities and threats to determine the opportunity value of de.ruju products. The results showed that processing mangrove leaf raw materials into functional food as tea improved the economic level of the Tambakrejo Village community by increasing profits by 112%. The SWOT analysis results show that de.ruju products have an IFAS matrix value of 2.7. This shows that the product situation is very good and has advantages higher than weaknesses and an EFAS matrix of 2 so that the product is able to take advantage of opportunities to avoid threats from the environment.","PeriodicalId":272008,"journal":{"name":"Journal of Sustainable Economics","volume":"48 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133383475","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
Credit For Export Bow Penetration: Catalyzing A Breakthrough In The International Trade Sector 出口信贷渗透:催化国际贸易领域的突破
Journal of Sustainable Economics Pub Date : 2023-05-26 DOI: 10.32734/jse.v1i1.12066
Gerald Ezra Charles, Magnus Hosea Rangen Jaya
{"title":"Credit For Export Bow Penetration: Catalyzing A Breakthrough In The International Trade Sector","authors":"Gerald Ezra Charles, Magnus Hosea Rangen Jaya","doi":"10.32734/jse.v1i1.12066","DOIUrl":"https://doi.org/10.32734/jse.v1i1.12066","url":null,"abstract":"International trade, especially through exports, can certainly be an alternative to overcome the various uncertainties that arise due to the Covid-19 pandemic. Unfortunately, in boosting Indonesia's export performance, Indonesia is still faced with the main problem, the narrowness of the export destination market is also a problem that makes Indonesia very dependent on the economic conditions of the main trading partner countries. Credit for Export Penetration is mainly a loan provided to finance export activities to non-traditional markets. Credit for Export Penetration also utilizes collaboration across stakeholders including the Ministry of Trade, Ministry of Industry, trade attache, and ITPC.","PeriodicalId":272008,"journal":{"name":"Journal of Sustainable Economics","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"131010134","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
引用次数: 0
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