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Contact Name
Tri Rudiyanto
Contact Email
editor@arthatamajournal.co.id
Phone
+6281228910961
Journal Mail Official
editor@arthatamajournal.co.id
Editorial Address
Diponegoro St., Jetis 55233, Yogyakarta, Indonesia
Location
Kota yogyakarta,
Daerah istimewa yogyakarta
INDONESIA
Arthatama
Published by Arthatama Publishing
ISSN : 2655786X     EISSN : 27745678     DOI : -
Core Subject : Economy,
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.
Articles 22 Documents
Analysis of Second Order Person-Environment Fit on Innovative Work Behavior and Individual Performance Mohamad Mufti; Emiliana Pudjiarti; Susetyo Darmanto
Arthatama Vol. 3 No. 2 (2019)
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Abstract

The most important aspect of generating a competitive advantage is to advance the quality of human resources controlled by the company. One way to advance the quality of human resources is to enhance the quality of work-life as well as creating Innovative Work Behavior. This study aims to ascertain whether there is a positive and significant correlation between the second-order (2nd order) person-environment fit, quality of work-life on Innovative Work Behavior, and individual performance. The study was conducted on employees of PDAM Tirto Panguripan of Kendal District with a total of 180 respondents. Samples were taken using the technique of Stratified Random Sampling. The data collection method is carried out using questionnaires and interviews. Data analysis was performed with SEM through AMOS version 22 software. The outcomes of the analysis showed that the P-E fit and quality of work-life are significant with employee performance and Innovative Work Behavior has proven to be a mediation.
Determinants of Intentions to Engage in Sustainability Accounting & Reporting (SAR) and Moderating Role of Internal Audit Function: The Perspective of Accountants Ooi Keong
Arthatama Vol. 4 No. 1 (2020)
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Abstract

The purpose of this paper is to identify the determinants of engaging in sustainability accounting and reporting (SAR) and their impact on SAR. This paper also analyses the moderating role of internal audit function on engaging in SAR from the perspective of accountants. The paper has adopted quantitative design in which, data was collected from 315 accountants using survey questionnaire. The data is analysed using PLS-SEM technique along with CFA. The results revealed that only perceived behavioural control has a significant effect on intention to engage in SAR while internal audit function significantly moderates the relationship of perceived behavioural control and subjective norms with intention to engage in SAR. The study is useful for accountants and firms that intend to engage in SAR. The study is limited to perception of accountants and has only considered quantitative data.
A Study on Evaluating the Impact of Green Marketing on Sustainable Growth and Development in Serbia SME’s Sector: A Moderating Role of Ecopreneurship Atif Aziz Aziz
Arthatama Vol. 4 No. 2 (2020)
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Abstract

The research evaluated the impact of green marketing on sustainable growth and development where the case of the Serbian SME sector was specifically considered. In addition, the research aimed to determine the moderating role of ecopreneurship between green marketing and sustainable growth and development. The research was quantitative, and the data was gathered using a survey questionnaire that was close-ended and based on 5-points Likert scale. The analysis was conducted on SmartPLS, and the sample size considered was 450 participants belonging to the SME sector of Serbia. The statistical technique employed for the analysis was Structural Equation Modelling (SEM). The findings revealed that overall, the effect of green marketing on the Serbian SMEs was statistically significant, whereas ecopreneurship’s moderation was also found to be significant between green marketing and sustainable growth and development. Specifically, government legislation, consumer behaviour and the attitude of senior managers affected sustainable growth and development significantly. The research was limited to Serbia; therefore, it cannot be generalized to other countries. In addition, the research was limited to the SME sector.
Impact of Covid-19 on GDP and Trade: A Case of African Countries Talla M. Al-Deehani
Arthatama Vol. 4 No. 2 (2020)
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Abstract

This research aims to find out the impact of Covid-19 on the GDP and Trade of African countries. This research paper has employed a quantitative design to determine the relationship between Covid-19 and the GDP and Trade of African counties. This research has analyzed the historic data from 1961 to 2020 to study the differences in the economic growth caused due to the pandemic. Stata has been used for analyzing the data where descriptive statistics and Panel data regression have been applied. In particular, the GLS model has been applied due to heteroscedasticity in the variables. The quantitative data of the study that was collected for this research has shown that Covid-19 has negatively influenced the economic performance and productivity of African countries. The ten African countries selected for this research were influenced adversely in the context of trading activities and GDP growth.
Impact of Green Human Resource Management on Promoting Green Employee Behaviour in Russia: A Moderating Role of Employee empowerment Hood Laeeq
Arthatama Vol. 5 No. 1 (2021)
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Abstract

The study aimed to analyze green human resource management (HRM) on promoting green employee behaviour in Russia through the mediating role of employee empowerment. The questionnaire was dispersed among 300 respondents working as HRM managers in the industrial sector of Russia to gather their opinions. To analyze the data accumulated from participants through survey, confirmatory factor analysis, discriminant validity and quality assessment criteria has employed in this study. Furthermore, Smart PLS statistical software has been used. Findings revealed that green empowerment, government policies, and green training have a significant relationship with green employee behaviour.
The Effects of Energy Consumption, Economic Growth, and Financial Development on CO2 Emissions in Greece Muhammad Atif
Arthatama Vol. 5 No. 1 (2021)
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Abstract

This study aims to assess the effects of energy consumption, economic growth, and financial development on co2 emissions in Greece. This study has adopted a quantitative design where data has been gathered from World Bank and Greek Government’s website from 1990 to 2018. The variables include renewable and fossil fuel energy consumption, domestic credit to the private sector, GDP growth rate and CO2 emission in metric tons. Data is analysed using ADF, VECM and Granger Causality tests applied through STATA. The results have revealed a long-run relationship effect of financial development on CO2 emissions in Greece, whereas a short-run effect of economic growth on CO2 emissions is also determined. The results are applicable to Greece only since the data was taken specifically from Greece
Determining Mediating Role of Managerial Commitment and Technological Capability Between Environmental Management Accounting and Organisational Efficiency: A Case of Middle Eastern Countries Azam Ali
Arthatama Vol. 5 No. 2 (2021)
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Abstract

The main aim of the following study is to investigate the mediating role of managerial commitment and technological capability between environmental management accounting (EMA) and organizational efficiency in the case of Middle Eastern countries. The data is mainly collected through primary sources. The questionnaire survey is developed and distributed among the non-financial listed organization firms established in 6 Middle Eastern countries through a web-based survey. The 6 Middle East countries selected for gathering data are Jordan, Saudi Arabia, Egypt, Qatar, Oman and Kuwait. Data is collected from 476 participants where the structural equation modelling (SEM) is conducted. The study’s results depicted that the EMA has a significant and positive effect on organizational efficiency. Moreover, both managerial commitment and technological capability were determined to have a significant and positive mediating role between EMA and organizational efficiency. Thus, the outcome of the study is that managerial and technological commitment plays a major role in EMA and organizational efficiency among Middle Eastern countries. Future studies can be conducted by targeting other countries such as Asian or European countries or using a qualitative approach such as interviews for gaining in-depth information.
Evaluation of Factors Affecting Carbon Accounting Information Disclosure: A Case of ASEAN Countries Muhammad Asif
Arthatama Vol. 5 No. 2 (2021)
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Abstract

The study mainly investigates and evaluates the factors that influence carbon accounting information disclosure with respect to the case of ASEAN countries. The approach that is taken for collecting the data is through a primary approach where the instrument that is relevant to the research paper is the questionnaire survey. Thus, the questionnaire survey is developed on the basis of the variables that are identified from the literature, along with the utilization of the Likert scale. The sample size selected for the questionnaire collection is 425 samples, of which 385 participants have provided complete information. The SEM was utilized through the tool Smart PLS. Moreover, the path analysis results show that the governance, industry characteristics, organizational efficiency, scale of operations and transparency level have significant and positive effects on carbon accounting information disclosure. Thus, this reflects that the factors that are highly important for carbon accounting information disclosure among the ASEAN countries are governance, industry characteristics, organizational efficiency, the scale of operations, and transparency level. The qualitative study can also be incorporated to gain deep insights into the factors that are influencing CAID. Other than that, a similar approach can be undertaken among other countries such as BRIC or Middle Eastern countries.
Impact of Green Marketing Strategy on Business Performance-Mediating Role of Corporate Image in Construction Industry of Kenya Muzaffar Hussain Shah
Arthatama Vol. 6 No. 1 (2022)
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Abstract

This article aimed to determine the impact of green marketing strategy on business performance through the mediating role of the corporate image, particularly in the case of the construction industry of Kenya. For this purpose, top management employees from the construction industry of Kenya were contacted and sent a link to the questionnaire (created on Google Forms) to nearly 1000 respondents through social media platforms. A total of 513 appropriate and duly filled questionnaires were received. The study used confirmatory factors Analysis (CFA) in a partial least square structural equation model (PLS-SEM). The study’s findings have suggested that green marketing strategy and corporate image have a positive and significant impact on business performance and that corporate image also plays a positive and significant role in mediating the effect of green marketing strategy on business performance. Therefore, it is recommended for the construction companies of Kenya to use environmentally friendly products and materials to stimulate the customers’ purchase intention and improve corporate and business performance. Meanwhile, further study is suggested over the African region to generalize the findings.
Empirical Relationship between Gender Equality and Socio-economic Developments: An Error Correction Model Uswatun Khasanah; Hadi Sasana
Arthatama Vol. 6 No. 1 (2022)
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Abstract

Gender equality is to obtain equal opportunities without gender differences and equality in their rights to feel the results of development. The low gender will trigger injustice, where one gender will be harmed. This form of gender injustice often occurs through stereotyping, labeling, subordination, marginalization, and double burdens, which usually will harm women. This study aims to determine the active contribution of women to the world economy and to see how big the role of women in improving the economy from the political realm is carried out using the ECM-EG approach and sample time series data from 1990-2018 in Indonesia. The results showed positive effects of education, health, and representation in the political field on gender equality. The findings theoretically suggested further research on gender in employment runs by the fast-slow pattern of the legal process of The Law of Diminishing Return (TLDR), which is very influential by the quality of human resources and technological advances as well as the employment opportunities needed by women.

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