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Arthatama
Published by Arthatama Publishing
ISSN : 2655786X     EISSN : 27745678     DOI : -
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 22 Documents
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Effect of Environmental Performance on Environmental Disclosures of Manufacturing, Mining and Plantation Companies Listed in Indonesia Stock Exchange Rudi Kurniawan
Arthatama Vol. 1 No. 1 (2017)
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Abstract

The issuance of Government Regulation No. 47 of 2012 on Social and Environmental Responsibility enables companies to take account of their activities in the social and environmental field and to report in the company's annual report. This study aims to obtain empirical evidence about the effect of environmental performance on environmental disclosure with Government Regulation. 47 of 2012 as a moderating variable. In this study, the variable of environmental performance was measured using Corporate Performance Rating Assessment Program (PROPER) which is one of State Ministry of Environment's efforts to encourage corporate compliance in environmental management through information instruments, and the variable of environmental disclosure was measured by GRI 3.0 (Global Reporting Initiative) score. The variable of Government Regulation No. 47 of 2012 is only used to divide the data group into 2 sub-groups, i.e. groups of data before and after government, regulation was issued. The populations of this research are mining companies, manufactures and plantations listed on the Indonesia Stock Exchange (IDX) and included in PROPER 2010-2013. Technique of collecting data was by using purposive sampling method. The total company in the observation was 92 companies. The hypotheses were tested by using linear regression analysis with moderation variable. The results of this study indicate that environmental performance has a significant positive effect on environmental disclosure, while Government Regulation No. 47 of 2012 has no effect on strengthening the relationship between environmental performance and environmental disclosure.
The Impact of Product Quality, Price and Distribution on Purchasing Decision on the Astra Motor Products in Jakarta Sri Wahyuni; Mervianna Ginting
Arthatama Vol. 1 No. 1 (2017)
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Abstract

Motorcycle competition is growing rapidly, making motorcycle manufacturers in Indonesia compete to increase the sales of each company and achieve sales targets. This relates to company stakeholders, especially to marketing managers so that they can retain both old and new customers. The purpose of this study was to examine the effect of product quality, price, and distribution of purchasing decisions on Honda Vario 125-FI motorcycles at Astra Motor Jakarta. Research respondents were drawn from 110 consumers at Astra Motor Jakarta. Methods of collecting data using a questionnaire with a Likert scale 1-10. The data analysis technique uses the Structural Equation Modeling (SEM) AMOS program version 21.0 to verify the causality of the three research hypotheses. The results of this study indicate that product quality does not have a significant effect on purchasing decisions, and prices have a significant positive influence on purchasing decisions. Meanwhile, distribution does not have a significant positive effect on purchasing decisions.
The Influence of Non-Performing Loan and Loan to Deposit Ratio on the Level of Conventional Bank Health in Indonesia Fajri Hakim
Arthatama Vol. 1 No. 1 (2017)
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Abstract

This study aims to examine the factors that influence the health of conventional banks in Indonesia. Specifically, this study examined the effect both partially and simultaneously of ratio of non-performing loans (NPL), the ratio of loans to deposits (LDR), good corporate governance (GCG), capital adequacy ratio (CAR), net interest margin (NIM), and operating costs to operating income (OEOI) to the health of conventional banks listed on the Indonesia Stock Exchange. Then, testing is carried out to analyze the factors that have the most dominant influence on the dependent variable of the health bank. This study uses secondary data which includes 20 conventional banks listed on the Indonesia Stock Exchange during the period 2008-2012 using purposive sampling. Data were analyzed using logistic regression to test the effect of independent variables on the dependent variable. The feasibility test of the model and the test of the coefficient of determination are carried out to test the hypothesis with a confidence level of 5%. The results of the study indicate that two independent variables of operating costs to operating income, and good corporate governance have a significant negative effect on the health of the bank. On the other hand, bad credit, the ratio of loans to deposite, net interest margin, and capital adequacy ratio do not significantly influence the health of the bank. Finally, the evidence shows that the predictive power of the logistic regression model is 50.1%. Some implications are discussed at the end of the paper.
Analysis of Women’s Economic Empowerment in Sukabumi City Iin Khairuunnisa; Endang Supriatna
Arthatama Vol. 2 No. 1 (2018)
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Abstract

Facing the free market era, local governments need to make structural policiesthat support and provide incentives for the development and improvement ofSME performance. The potential of women in social life has not yet received areasonable portion. This needs to be handled wisely by the governmentconsidering women in terms of quantity ranks first in the composition of citizens.This type of research is a descriptive study with qualitative methods. Thediscussion in this article is the role of local governments to increase women’sempowerment in the economy by providing training in sewing skills, micro-creditbusiness, and women’s leadership training for women. Skills training andmicrocredit business are provided to communities where the economic level isstill below standard or underprivileged in order to improve family welfare throughthe efforts provided by the local government
Impact of Integrated Thinking and Reporting on Organisational Decision Making: Case Study of Public Sector Enterprises in Oman Amena Sibghatullah
Arthatama Vol. 2 No. 1 (2018)
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Abstract

The purpose of this study is to determine the impact of integrated thinking and reporting on organisational decision making; Case study of Public sector Enterprises in Oman. This study was quantitative in nature in which the data has been gathered from 369 respondents through survey questionnaire. Besides, the researcher used the SEM model as the technique for analysing the data while determining the moderating effect along with path assessment and CFA. The findings of this research suggest that there is impact of Balancing Financial and Non-Financial Information was determined on the organisational decision making. Moreover, the external environment was determined to have significant moderator in the relationship of Balancing Financial and Non-Financial Information and Risk Identification and Management with organisational decision making. The study is limited to the public sector enterprise of Oman.
The Relationship between Green Procurement Practices and Organizational Performance in the Manufacturing Industry of Vietnam Tran Quyen
Arthatama Vol. 4 No. 1 (2020)
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Abstract

Green procurement practices and management is one of the major elements that are adopted by various companies globally especially in the manufacturing industry to enhance the manufacturing sector to promote environment friendly practices. The research focuses on improving the manufacturing process via complying with the laws and regulations in the manufacturing department in Vietnamese companies. Deductive approach which is utilized in this approach is used for works with the practical reasoning and more practical ways to extract information. Questionnaire survey method is employed to carry out research method successfully. The survey was done to generate information as it is likely the most suitable way to collect reliable information from the mass target market. Research methodology section is important as this includes a variety of data collection approach, method and sample details that are significant for readers to understand. The findings show that there is a positive relationship overall between green procurement practices and organisational performance. Compliance with laws and regulations, and implementation costs have a significant impact on customer retention and sustainable performance. Contrarily, top management support and ICT have a significant impact on sustainable performance but insignificant on customer retention. Supplier selection, on the other hand, has a significant association with customer retention while insignificant association with sustainable performance. The study’s scope was limited to only manufacturing industry in Vietnam while mono-method of quantitative design was selected to carry out the study.
Corporate Environmental Disclosure and Earnings Quality: Evidence from Malaysian Firms Syed Ullah
Arthatama 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.
Impact of Green Accounting on Company Value: Evidence from the Nigerian Companies Adamu Abdurrahman
Arthatama Vol. 3 No. 1 (2019)
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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
Entrepreneurial Marketing and Consumer Need Adaptability for Batik Industry Marketing Performance in Lasem, Rembang Ahmad Ali
Arthatama Vol. 3 No. 1 (2019)
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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.
Impact of Green Supply Chain Management Practices on Performance of Manufacturing Companies in Jordan: A Moderating Role of Supply Chain Traceability Muhammad Mughal
Arthatama Vol. 3 No. 2 (2019)
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Abstract

This study aims to measure the effect of GSCM practices on the performance of Jordanian manufacturing companies by investigating the moderating effect of supply chain traceability on the relationship between GSCM and organizational performance. This article follows a quantitative research design together with primary data collection through a survey questionnaire with the sample size considered in this study is 320 participants. For data analysis, Structural Equation Modeling (SEM) techniques are used, which include path assessment and Confirmatory Factor Analysis (CFA). The outcomes of this study confirm the significant effect of internal environment management, cooperation with customers, traceability, and eco-design on organisation performance. The findings also revealed a significant moderating impact of traceability on the relationship between eco-design and organisation performance, and on the association between internal environment management and organisation performance. The key limitation of this study has been associated with its limited scope, as this study was completely based on the manufacturing sector of Jordan. On the other hand, the absence of qualitative research design has been another major limitation of this study. The rising environmental concerns that revolve around the field of the supply chain is likely to increase the importance of GSCM practices. Hence, it is vital to investigate the impact that GSCM is likely to make on organisation performance.

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