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All Journal JAM Jurnal Akuntansi Multiparadigma Morality :Jurnal Ilmu Hukum Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Bubungan Tinggi: Jurnal Pengabdian Masyarakat International Journal of Environmental, Sustainability, and Social Science Journal of Tourism Economics and Policy Jurnal Akuntansi, Bisnis dan Ekonomi Indonesia (JABEI) Jurnal Abdimas: Pengabdian dan Pengembangan Masyarakat Economics, Business, Accounting & Society Review Jurnal Riset dan Aplikasi: Akuntansi dan Manajemen Entrepreneurship and Small Business Research
Eka Siskawati
Politeknik Negeri Padang
Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Journal : Entrepreneurship and Small Business Research

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The role of social media in improving the transparency of village fund management Yose Rizal; Eka Siskawati
Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (216.346 KB) | DOI: 10.55980/esber.v1i2.25

Abstract

The village financial management aims to account for the use of the budget to realize good governance. Village financial management must be carried out openly, and the information presented can be accessed by the public. The information presented must show accountability for a village official's performance to the authorities who obtain the information. However, there is still a management crisis in managing village funds caused by the unsatisfactory performance of village officials. One of the unsatisfactory performances was motivated by the competence of village officials, who were still not following the expected standards. Kumanis village was named the most transparent Village in West Sumatra. In this article, Kumanis village's success in implementing aspects of openness and transparency in financial management is explored in depth. With an inductive qualitative approach, data were collected through in-depth interviews, field observations, and focus group discussions. This study found that transparency in financial management was carried out by involving the people of Kumanis Village. Village meetings are used as a communication forum for village officials to accommodate and resolve community complaints against the performance of the Village government. In addition, social media and mass media are optimized to publish Village activities to all levels of society. This research provides implications for tactical practices in improving the principles of transparency, accountability, and participation in village financial management.
"Not a lot of benefits, but you can survive”, the role of technology in micro business resilience during the Covid-19 pandemic Diah Gandoriah; Eka Siskawati; Zahara; Oladokun Nafiu Olaniyi
Entrepreneurship and Small Business Research Vol. 1 No. 2 (2022): Entrepreneurship and Small Business Research (August-November)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (214.059 KB) | DOI: 10.55980/esber.v1i2.32

Abstract

The existence of the Indonesian MSME group is recognized as the backbone of national economic development. However, the limited resources of MSME actors are a challenge for MSME actors in adjusting to environmental changes and adapting to the digital technology used. Therefore, this study aims to see and explore the acceptance model of digital technology in the resilience of micro-enterprises in the city of Padang. This research is a non-positivism research with a phenomenological design. The object of this research is micro-enterprises in the city of Padang, selected purposively with snowball sampling. Data was collected by means of in-depth interviews and naturalistic observations. The results of this study found that digital technology helps micro-enterprises to survive during the COVID-19 pandemic. In addition, the cost of implementing the technology tends to be more economical. The use of technology is able to create a wider target market. This research provides an understanding of the role of digital technology in maintaining the resilience of micro-enterprises during the COVID-19 pandemic.
The Relations Among Environmental Performance, Profitability, Firm Size, Firm Value, And Environmental Disclosure: A Case Study of Basic Material Industry Merlin Berlian; Eka Siskawati; Rasyidah Mustika; Barykin Sergey E.; Catapan Anderson
Entrepreneurship and Small Business Research Vol. 2 No. 1 (2023): Entrepreneurship and Small Business Research (April - July)
Publisher : Publication Division of International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/esber.v2i1.63

Abstract

Environmental Disclosure is a information related to the environment, and is presented in financial statements. Financial Accounting Standards do not yet mandate corporate responsibility for environmental disclosures. This study aims to examine the factors that determine environmental disclosure in Indonesia. This research uses quantitative research methods, using secondary data of annual reports and sustainability reports from companies listed on the Indonesia Stock Exchange, especially companies engaged in the Basic Material sector. The data collection of this study used purposive sampling method with several criteria. The test tool used in multiple regression analysis is the Eviews program version 10. Environmental Disclosure uses GRI (Global Reporting Initiatives) standard indicators. Environmental Performance uses the performance ratings in PROPER. While profitability uses ROE (Return on Equity) indicators. Firm Size uses the Asset Growth indicator, and Firm Value uses the Tobin'sq indicator. The results of this study partially show that the firm size variable has an influence on the environmental disclosure variable. Environmental disclosure is not influenced by measures of environmental performance, profitability, or business value. But simultaneously all independent variables, namely environmental performance, profitability, firm size, and firm value affect environmental disclosure.
Co-Authors Annisa Armel Yentifa Armel Yentifa Barykin Sergey E. Catapan Anderson Dela Gusta, Haniva Desi Handayani Diah Gandoriah Eliyanora Eliyanora Fadilah Umar Ferdawati Ferdawati Firman Surya Fitra Oliyan Gustia Mauri Haniva Dela GUSTA Helga Rini Fadhina Hendrick - Made Susilawati Meri YULIA Merlin Berlian Misbah Misbah Mohammad Nabil Almunawar Muhammad Rizky Prima Sakti Nazliatul Aniza Abdul Aziz Nisa Ulkhair Noviani Adilla Nurhidayati Nurhidayati Nurul Fauzi Oladokun Nafiu Olaniyi Rasyidah Mustika Reno Fithri Meuthia Reslawati Reslawati Satriya Nugraha Shalu Kumari Slamet Widodo Teddy Winanda Ulfi Maryati Wiwik Andriani Yose Rizal Zahara Zahara Zahara Zahara Zahara Zalida Afni