ePaper Bisnis : International Journal of Entrepreneurship and Management
(ePaper Bisnis : International Journal of Entrepreneurship and Management) [e-ISSN : 3047-907X, p-ISSN : 3047-9061] is an open access Journal published by the ARIMBI (Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia). ePaper Bisnis accepts manuscripts based on empirical research results, new scientific literature review, and comments/ criticism of scientific papers published by ePaper Bisnis. This journal is a means of publication and a place to share research and development work in the field of Entrepreneurship and Management . Articles published in ePaper Bisnis are processed fully online. Submitted articles will go through peer review by a qualified international Reviewers. Complete information for article submission and other instructions are available in each issue. ePaper Bisnis publishes 4 (four) issues a year in March, June, September and December, however articles that have been declared accepted will be queued in the In-Press issue before published in the determined time. Call For Articles & Reviewers: ePaper Bisnis : International Journal of Entrepreneurship and Management published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia, in collaboration with universities and supported by the Asosiasi Pengelola Jurnal Indonesia. Indexed by: Journal Sponsors and Partners :
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The Effect of Profitability on Debt Policy with Dividend Policy as a Moderating Variable
Profitability is one of the key indicators in assessing a company's ability to generate profits and plays a crucial role in financial decision-making. According to the pecking order theory, companies with high profitability tend to prefer using internal funds and reduce reliance on debt. This study aims to analyze the effect of profitability on debt policy, as well as to examine the role of dividend policy as a moderating variable in this relationship. The study employed Slovin’s formula for sample selection and analyzed 263 non-financial publicly listed companies on the Indonesia Stock Exchange (IDX) in 2023. The data used in this research were secondary data obtained from annual financial reports published on the official website of the IDX or the respective company websites. Profitability was measured using return on assets (ROA), debt policy was measured by the debt-to-equity ratio (DER), and dividend policy was measured by the dividend payout ratio (DPR). The analytical method used in this study was multiple linear regression analysis with the help of the SPSS software. The results indicate that profitability has a negative effect on debt policy, meaning that the more profitable a company is, the less likely it is to depend on debt financing. Additionally, the findings suggest that dividend policy does not significantly moderate the relationship between profitability and debt policy. This implies that whether a company distributes dividends or not does not meaningfully influence how profitability affects its debt decisions. These results are in line with the pecking order theory and provide insight for corporate financial managers in planning funding structures. It also emphasizes the importance of internally generated funds for companies with strong earnings performance.
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Factors Affecting the Working Hours of the Elderly in the Agricultural Sector in Buduk Village, Mengwi District
The objectives of this study are: (1) to analyze the motivation of elderly individuals to remain employed in the agricultural sector; (2) to examine the simultaneous and partial effects of elderly health, work experience, age, and income outside the agricultural sector on the working hours of the elderly in agriculture; and (3) to analyze the moderating role of income outside the agricultural sector in the relationship between elderly health and the working hours of elderly individuals in the agricultural sector in Buduk Village, Mengwi District. This study employed a quantitative, associative approach conducted in Buduk Village, with a sample size of 100 elderly individuals aged 60 and above. The sampling method used was non-probability sampling, including accidental sampling, snowball sampling, and purposive sampling techniques. Data were collected through observation, structured interviews, and in-depth interviews. The data were analyzed using moderation regression analysis and processed with the assistance of SPSS software. The results of the study indicate that: (1) the primary motivation for elderly individuals to continue working is the absence of others to manage their agricultural land; (2) the variables of elderly health, work experience, and income outside the agricultural sector have a negative and significant effect on the working hours of the elderly in agriculture, while the age variable has a negative but insignificant effect; (3) income outside the agricultural sector serves as a pseudo-moderating variable in the relationship between elderly health and their working hours in the agricultural sector in Buduk Village. The implications of these findings highlight the need for policies that support improving the quality of life of the elderly and empowering them economically through alternative income sources that do not rely heavily on physical labor.
The Influence of Personal Ability, Perceived Ease of Use, Usefulness, and Security Risk on MSMEs’ Cloud Accounting Interest
Micro, Small, and Medium Enterprises (MSMEs) in Denpasar City have a strategic role in the regional economy, particularly through job creation and contributions to local income. Despite their potential, many MSMEs still encounter challenges in financial management, which can hinder their development and sustainability. The emergence of information technology offers solutions, including cloud-based accounting systems that provide convenience, efficiency, flexibility, and accessibility—features that are especially beneficial for small business actors. This study aims to explore the factors that influence MSMEs’ interest in adopting cloud accounting systems in Denpasar City. The research uses a quantitative method with a survey approach involving MSME actors who currently use or have the potential to use cloud accounting. The independent variables in this study include personal ability, perceived ease of use, perceived usefulness, and perceived data security risk, while the dependent variable is the interest in using cloud accounting systems. The data were analyzed using multiple linear regression to determine the effect of each factor on the dependent variable. The results show that personal ability, perceived ease of use, and perceived usefulness have a positive and significant influence on MSMEs’ interest in adopting cloud accounting systems. In contrast, perceived security risk has a negative and significant effect, indicating that concerns about data privacy and cyber threats may hinder the adoption of this technology. The findings of this study contribute to the understanding of technology acceptance among MSMEs and highlight the importance of strengthening digital competencies, improving user-friendly system design, and enhancing cybersecurity measures. These insights are expected to support government and developers in formulating appropriate strategies to accelerate digital transformation within the MSME sector, especially in the context of financial technology. The implementation of such strategies can improve business performance and competitiveness among MSMEs in Denpasar and beyond.
Factors Affecting the Effectiveness of Accounting Information Systems in Village Credit Institutions Throughout Jembrana Regency
This study explores the influence of information system quality, information technology sophistication, and personal technical capability on the effectiveness of Accounting Information Systems (AIS) in Village Credit Institutions (LPDs) in Jembrana Regency. The research adopts a quantitative approach, utilizing a survey method. Questionnaires were distributed to 63 employees from 21 LPDs that have already implemented computerized AIS. The study focuses on assessing how these three independent variables contribute to the effectiveness of AIS in the LPDs. Multiple linear regression was employed for data analysis, allowing the researcher to determine the relationship between the independent variables and the effectiveness of AIS. The respondents were selected from LPDs that had successfully integrated technology into their accounting systems. The primary objective was to understand whether system quality, IT sophistication, and personal technical capability played a significant role in improving AIS performance in these institutions. The findings of the study indicate that all three independent variables—system quality, IT sophistication, and personal technical capability—positively influence the effectiveness of AIS. Specifically, high-quality systems, advanced IT infrastructure, and employees with strong technical skills were found to enhance the operational effectiveness of AIS. This underscores the importance of these factors in ensuring the smooth functioning of AIS in LPDs. As such, LPDs are encouraged to invest in improving system quality, upgrading IT systems, and enhancing the technical skills of their staff to optimize AIS performance. Overall, the study contributes to the understanding of how technological factors can be leveraged to improve accounting processes in financial institutions, particularly in rural settings like LPDs in Jembrana Regency.
The Effect of Experience and Time Budget Pressure on the Auditor’s Ability to Detect Fraud with Understanding of Red Flags as a Moderating Variable
Financial statements play an important role in providing relevant, reliable, and trustworthy financial information to stakeholders. Although auditors are responsible for ensuring the fairness of these statements, cases of undetected financial fraud still occur. This research seeks to empirically examine the effect of experience and time budget pressure on the auditor’s ability to detect fraud, with an understanding of red flags as a moderating variable. The research was conducted on auditors who work in Public Accounting Firms (PAFs) in Bali. The sample was determined using purposive sampling technique and 94 auditors were obtained as a sample. Data was collected through a survey method using a structured questionnaire distributed to respondents. The analytical methods used include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results showed that experience has a positive effect, and time budget pressure has a negative effect on the auditor’s’ ability to detect fraud. Furthermore, red flags strengthen the effect of experience and time budget pressure on the auditor’s ability to detect fraud. The findings provide valuable insights for auditors to manage their work focus effectively and for public accounting firms to allocate audit time proportionally, ensuring optimal awareness of red flags even under high time pressure.
A Model for Culinary Business Development Using Digitalization and Halal Food to Enhance Local Product Competitiveness in Coastal Villages
This study aims to determine and analyze the potential and challenges of culinary businesses, the implementation of digitalization and halal certification, and the development of an effective and sustainable model for the "Resto Apung" culinary business to support food economic independence in coastal villages. The research was conducted at "Resto Apung" using a qualitative descriptive method with data collection techniques such as interviews, observations, and focus group discussions. The findings show that the "Resto Apung" business holds significant potential as a culinary destination with a strong attraction due to its unique location and menu offerings based on local marine products. However, several challenges hinder its development, including low digital literacy among business managers, lack of structured and professional management systems, and the absence of halal certification which is crucial in targeting broader Muslim consumer segments. Currently, digitalization has only been applied in the marketing aspect, primarily through social media, while other aspects such as financial management, customer service, and operational processes are still managed conventionally. Nevertheless, the managers have shown awareness and initiatives to improve, especially in recognizing halal certification as a strategic competitive advantage. The proposed development model integrates digitalization into all aspects of business management, enhances human resource capacity through technical and managerial training, and includes efforts to obtain halal certification. This holistic approach is expected to increase the competitiveness of the culinary business, optimize local potential, and ultimately contribute to the achievement of food economic independence in coastal areas.
The Effect of Special Allocation Funds and Investment on Employment Absorption and Poverty Rate in the Sarbagita Region of Bali Province
Poverty remains a structural issue and a major challenge in economic development, including in Bali Province, particularly in the strategic Sarbagita region (Denpasar, Badung, Gianyar, and Tabanan). This region plays a significant role in supporting regional economic growth but still faces socioeconomic disparities, including a relatively high poverty rate. Several fundamental factors—such as limited investment in productive sectors, high unemployment rates, low quality of education, and uneven economic growth—are the primary causes of this issue. Targeted government expenditure policies and investment strategies directed toward areas with the potential to generate employment are expected to reduce poverty levels. This study aims to analyze the effect of Special Allocation Funds (DAK) and investment on employment absorption and poverty levels in the Sarbagita region of Bali Province from 2009 to 2023. The data used in this research are secondary data obtained from the Revenue Department, the Central Bureau of Statistics (BPS) in the Sarbagita Regional Area, and the Central Bureau of Statistics (BPS) of Bali Province. The analytical tool used in this study is path analysis with the assistance of SPSS software. The results indicate that DAK does not have a positive and significant effect on employment absorption in the Sarbagita region. Investment has a positive and significant effect on employment absorption. Employment absorption has a negative and significant effect on poverty levels in the region. DAK does not have a significant effect on poverty through employment absorption, whereas investment does have a significant effect on poverty through employment absorption in the Sarbagita region.
The Impact Of Unemployment, Minimum Wage, And Education On Economic Growth In Regencies/Cities In Bali Province
Economic growth in Bali Province is predominantly driven by the tourism, service, and agricultural sectors, which play a vital role in the region’s development and income generation. Over the 2014–2024 period, however, the province has experienced a fluctuating and generally declining growth trend, influenced by both internal and external economic dynamics. This study aims to examine the influence of unemployment, district minimum wage (Upah Minimum Kabupaten/Kota—UMK), and education on economic growth across the nine regencies and cities in Bali Province. Employing a quantitative approach with an associative research design, the study utilizes panel data that combines cross-section data (9 regencies/cities) and time-series data spanning 2014–2024, yielding a total of 99 observations. To ensure robust estimation, panel data regression analysis was conducted, with the Random Effect Model (REM) selected as the most appropriate method based on the results of the Hausman test. The empirical findings reveal that, simultaneously, unemployment, UMK, and education have a significant influence on regional economic growth in Bali. Partially, education exerts a positive and significant effect, indicating that improvements in educational attainment and quality can drive higher productivity and foster sustainable economic development. Conversely, UMK demonstrates a negative and significant impact, suggesting that increases in the minimum wage, while beneficial for workers’ welfare, may impose financial burdens on businesses—particularly small and medium-sized enterprises—thus potentially slowing economic activity. Similarly, unemployment has a negative and significant effect, underscoring its detrimental role in limiting economic output and household income. These results emphasize the need for policymakers to strike a balance between enhancing workforce welfare through wage regulations and ensuring that such measures do not hinder economic competitiveness. Furthermore, strengthening education policies, improving access to quality learning, and aligning educational outcomes with labor market demands are crucial for supporting long-term economic growth in Bali.
The Effect of Transfer Pricing and Thin Capitalization on Tax Avoidance With Profitability As A Moderating Variable
Tax avoidance is a form of tax planning, which refers to the implementation of tax reduction strategies by companies through legal means due to imperfections in tax legislation. This study aims to obtain empirical evidence regarding the effect of transfer pricing and thin capitalization on tax avoidance with profitability as a moderating variable. The research was conducted on all companies listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. The sample was determined using a purposive sampling method, resulting in 127 companies, with a total of 508 observations across four (4) periods. Data collection was carried out using a non-participant observation method by accessing financial statements from the official website of the Indonesia Stock Exchange (IDX). Data were analyzed using Moderated Regression Analysis (MRA) with the SPSS application. The results show that profitability moderates by weakening the relationship between transfer pricing and tax avoidance. However, profitability does not moderate the effect of thin capitalization on tax avoidance.
Implementation of Human Resource Management in Enhancing Competitive Advantage
This study explores the implementation of human resource development management as a strategic effort to enhance task performance in educational institutions. The research was conducted at MAN 2 Kediri City and MAU MBI Amanatul Ummah Pacet Mojokerto, where notable improvements in information and technology mastery were observed. These improvements stemmed from various capacity-building activities, including computer proficiency training, computer-based learning workshops, excellent service training, teacher participation in science olympiad competitions, and other quality enhancement programs. Employing a qualitative approach, data were collected through participant observation, in-depth interviews, and documentation. Data analysis was conducted using individual site analysis and cross-site comparison, while data validity was ensured through credibility, transferability, dependability, and confirmability criteria. The findings reveal that to strengthen competitive advantage in madrasahs, school leaders undertake comprehensive human resource management practices. These include needs analysis through vacant position mapping and recruitment planning, teaching hour allocation, job analysis, and structured recruitment processes involving written tests, microteaching, and interviews. Furthermore, human resource development is carried out through adherence to Standard Operating Procedures (SOP) and continuous professional training for educators. The study concludes that strategic human resource development contributes significantly to institutional competitiveness and educational quality. It recommends sustained investment in teacher capacity building and structured HR planning to support long-term performance improvement.
Determinants of the Success of Development in Kesiman Kertalangu Village
This study aims to analyze the factors influencing the success of development in Kesiman Kertalangu Village. The factors examined include village institution revenue, labor force, investment, and community participation. Development, in general, can be defined as efforts to enhance the productivity of resources owned by a region, such as natural resources, human resources, and financial resources. However, development in Kesiman Kertalangu Village faces challenges, namely changes in economic structure and land use conversion, which impact the regional development. This research employs a quantitative approach with multiple linear regression analysis to examine the relationship between independent variables (village institution revenue, labor force, investment, and community participation) and the dependent variable (village development success). The data used are secondary time series data collected annually from 1995 to 2024. Data were gathered through literature review by obtaining information from credible official sources, including government agencies, the Central Bureau of Statistics, and the Kesiman Kertalangu Village Office. Data analysis was conducted using Eviews 12 software. The results indicate that village institution revenue, labor force, investment, and community participation simultaneously have a significant effect on the success of development in Kesiman Kertalangu Village. Moreover, labor force, investment, and community participation have a positive and significant partial effect on development success, while village institution revenue has a positive but not significant partial effect. The findings also reveal that investment is the most dominant factor influencing the success of development in Kesiman Kertalangu Village. Theoretically, the finding that investment has a dominant influence on the success of Kesiman Kertalangu Village development strengthens the Solow growth model, Robert Chambers' participatory theory, and Amartya Sen's capacity building concept. Practically, the research results provide strategic direction for village governments and stakeholders in designing participation- based development policies, increasing fiscal capacity, and empowering local workers.
Ship Maintenance and Spare-Parts Availability for Operational Continuity of AHTS Vessels
This study examines the influence of ship maintenance and spare-part availability on the operational continuity of the AHTS Transko Andalas, operated by Pertamina Marine Solutions. Using a qualitative-descriptive approach with supportive quantitative indicators, data were collected through semi-structured interviews, questionnaires, onboard observations, and document analysis. The Spare-Parts Readiness Index (SPRI) and Planned Maintenance Compliance (PMC) were applied to measure vessel preparedness. Results revealed that both maintenance and spare-part availability positively and significantly impact operational continuity, though challenges remain in procurement delays, critical maintenance compliance, and workforce competence in predictive diagnostics. Thematic analysis highlighted procurement bottlenecks, maintenance execution gaps, and human resource limitations as recurring barriers. Findings contribute to maritime operations management, shipping sustainability, and vocational education by demonstrating the interdependence of technical and human factors in sustaining offshore vessel reliability. The study emphasizes the urgency of integrated procurement reforms, condition-based maintenance, and workforce training to achieve sustainable maritime operations.
Motivation and Work Environment as Determinants of Employee Performance in Port-Warehouse Operationsn : A Qualitative Study at PT Yusen Logistics Indonesia
Port logistics efficiency is determined not only by the adequacy of infrastructure and the advancement of technology but also by the motivation of the workforce and the overall quality of the work environment. This study investigates how these two factors influence employee performance in the Warehouse Division of PT Yusen Logistics Indonesia. The research employed qualitative methods, gathering data through semi-structured interviews, field observations, and document analysis, with participation from warehouse workers, supervisors, and safety officers. Through thematic analysis, the study found that employee recognition and active supervisory engagement were key contributors to workforce motivation. The work environment, characterized by equipment reliability, safety culture, and yard capacity, directly impacted employee productivity. When both motivation and work environment were favorable, employees exhibited greater procedural compliance, increased throughput, and improved safety practices. In contrast, inadequate motivation and unfavorable work conditions resulted in inefficiencies, downtime, and higher risk-taking behaviors. This study’s findings provide insights into three key areas: maritime economics by highlighting labor’s critical role in port operations, social management by establishing the link between environmental quality and workforce productivity, and vocational education by shaping the training of cadets and practitioners. It underscores that sustainable port operations require human-centered strategies, in addition to infrastructure development. For better performance, companies should prioritize motivating their workforce and improving the work environment to foster a more efficient and safer operational setting.
Determinants of Tourism and Labor on Regional Revenue in Yogyakarta Special Region after Yogyakarta International Airport
This study examines the connection between the growth of tourism and the income generated locally in the Special Region of Yogyakarta, focusing on the period before and after the operation of Yogyakarta International Airport in 2019. The research problem lies in understanding whether the expansion of transportation infrastructure has altered the determinants from Regional Own-Source Revenue (PAD), especially derived from the tourism sector. The objective is to analyze the influence of tourist numbers, tourist attractions, labor force participation rate (LFPR), and the number of restaurants on PAD across five districts/cities. The study employs panel data regression using data from 2013–2024 and the EViews 12 statistical tool. The findings reveal that the amount of tourists consistently exerts a positive and substantial impact on PAD in both periods, though its magnitude declined after the airport’s operation. Tourist attractions, however, became positively and significantly associated with PAD only in the post-airport period, suggesting a stronger role of destination availability in revenue generation. In contrast, LFPR and the total of restaurants show no significant effect on PAD during either period. These findings highlight a structural shift in PAD sources, with tourism remaining relevant but gradually overshadowed by other emerging sectors such as logistics after the airport’s establishment. The study concludes that while the airport contributed to diversifying economic activity, local governments should optimize tourism potential in parallel with new growth sectors to sustain balanced revenue generation
The Power of Patients Attitude towards Repurchase Intention of Hospital Services in Sumedang
Introduction: Repurchase intention is one of the important indicators in the world of health services, especially in hospitals. XYZ General Hospital must evaluate the services provided to patients by understanding patient perceptions, particularly through patient experience, as 50% of respondents expressed unwillingness to recommend or reuse the hospital’s services. This highlights a potential gap between service delivery and patient expectations. Method The purpose of this study was to analyze the influence of patient experience, brand image, and trust on repurchase intention at XYZ Hospital, with attitude as an intervening variable. This study employed a quantitative explanatory research design, involving 182 patients from outpatient and inpatient units who had visited more than once. Data were collected through structured questionnaires and analyzed using the Structural Equation Model (SEM) with the Partial Least Square (PLS) method, supported by the SmartPLS software. Results: The results revealed that patient experience, brand image, and trust significantly affect patient attitudes, which in turn directly influence repurchase intention. Attitude serves as a mediating variable between patient experiences, brand image, trust, and repurchase intention. Simultaneous testing confirmed that all independent variables have a joint effect on repurchase intention. Among the variables tested, attitude showed the strongest direct influence on repurchase intention, while patient experience had the highest indirect effect through attitude. Conclusion: These findings underscore the critical role of patient experience in shaping positive perceptions of service quality, which contribute to strengthening brand image, increasing trust, and fostering patient attitudes that support future service utilization. Therefore, healthcare providers must prioritize improving communication, staff responsiveness, and patient-centered care to enhance overall experience, build loyalty, and ensure long-term sustainability of healthcare services.
The Influence of Attraction and Social Media-Based Promotion on Visitor Numbers at the Bajra Sandhi Monument of the Balinese People's Struggle
This study investigates the influence of attraction and social media-based promotion on visitor numbers to the Bajra Sandhi Monument, a significant historical and cultural landmark in Bali. In recent years, the monument has seen a decline in the number of visitors, prompting the need for this research to explore the factors contributing to the downturn. The study employs a quantitative approach with data collected through the distribution of questionnaires. A probability sampling technique was applied, selecting 100 respondents who were visitors to the monument. The research instrument consisted of a validated and reliable questionnaire to ensure accuracy and consistency. Data analysis was conducted using multiple linear regression to examine the impact of each independent variable—attraction (X1) and social media-based promotion (X2)—on the dependent variable, which is the number of visitors (Y). The regression equation derived from the analysis is Y = 17.266 + (0.237)X1 + (0.285)X2, with a t-table value of 1.662, an F-table value of 3.09, and a significance level of 5%. The partial tests revealed that both variables significantly influenced visitor numbers. The attraction (X1) had a t-value of 2.100, which was greater than the t-table value (1.662), and a significance level of 0.038, indicating a 12.7% contribution to visitor numbers. Similarly, social media-based promotion (X2) had a t-value of 2.607 and a significance level of 0.011, contributing 16.3%. The simultaneous test produced an F-value of 19.930, which exceeded the F-table value, with a significance of 0.000, indicating that both variables together significantly affected visitor numbers. The adjusted R² value of 0.277 suggests that 27.7% of the variation in visitor numbers is explained by attraction and social media promotion, while the remaining 72.3% is influenced by other factors not examined in this study.
The Impact of Negative Gossip in the Workplace and Workplace Ostracism on Prosocial Behavior in the Workplace
Workplace gossip is a behavior that is now a common thing for some people, but it can have a negative impact if there is no control over workplace gossip behavior, it can cause social conflicts between workers and business owners. Research Objectives: (1) To test how Negative Workplace Gossip affects Knowledge hiding in Food MSME Workers, (2) to test how Workplace Ostracism affects Knowledge hiding in Food MSME workers, (3) to test how Knowledge hiding affects Prosocial Behavior on Food MSME workers, (4) to test how Negative Workplace Gossip affects Prosocial Behavior in Food MSME workers, (5) to test how Workplace Ostracism affects Prosocial behavior, (6) to test how Negative Workplace Gossip affects Prosocial Behavior through Knowledge hiding, (7) to test how Workplace Ostracism affects Prosocial Behavior through Knowledge hiding in Food MSME workers. This type of research is quantitative using a causality approach, with a sample of 74 BBJ food MSME workers. From the research conducted, the results were obtained (1) There is an effect of Negative Workplace Gossip on Knowledge hiding in Food MSME Workers, (2) There is an effect of workplace ostracism on knowledge hiding in Food MSME workers, (3) There is an effect of knowledge hiding on prosocial behavior in Food MSME workers, (4) There is an influence Negative Workplace Gossip on prosocial behavior in Food MSME workers, (5) There is an effect of Workplace Ostracism on prosocial behavior, (6) There is an effect of Negative Workplace Gossip on Prosocial Behavior through Knowledge hiding, (7) There is an effect of Workplace Ostracism on Prosocial Behavior through Knowledge hiding on Food MSME workers.
The Effect of Environmental Performance, Profitability, and Institutional Ownership on Carbon Emission Disclosure
Climate change driven by global warming has prompted companies to enhance transparency regarding the environmental impacts of their operational activities, particularly in the disclosure of carbon emissions. Such disclosure is essential to address stakeholder demands and to gain social legitimacy, in accordance with stakeholder theory, which serves as the foundation of this study. This research aims to empirically examine the effect of environmental performance, profitability, and institutional ownership on carbon emission disclosure among non-financial companies listed on the Indonesia Stock Exchange. The population of this study comprises non-financial companies listed on the Indonesia Stock Exchange from 2020 to 2023. The sample was selected using a purposive sampling technique, resulting in 332 observations from 115 companies. The data analysis method employed is multiple linear regression analysis. The results reveal that environmental performance has a positive effect on carbon emission disclosure, indicating that the better the company’s environmental performance, the higher the level of carbon emission disclosure. Profitability and institutional ownership, however, have no significant effect on carbon emission disclosure.
Analysis of the Implementation of Accounting Information Systems on Individual Performance, Organizational Performance, and Net Benefits
The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.
Organizational Culture and Leadership Affect Nurses' Use of EMR Through Work Motivation at Hospital X Tangerang
Electronic Medical Records (EMR) are a crucial component of hospital information systems that support the effectiveness, accuracy, and continuity of patient care. However, their implementation among nurses at Hospital X remains suboptimal due to barriers related to organizational culture, leadership, and individual motivation. This study aims to analyze the effect of organizational culture (X1) and transformational leadership (X2) on the implementation of EMR (Y) through work motivation (Z) as an intervening variable. The research applied an explanatory-causal design with a quantitative approach, using a cross-sectional survey method. Data were collected through questionnaires distributed to nurses and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that organizational culture and transformational leadership significantly influence EMR implementation both directly and indirectly through work motivation, with p-values less than 0.05. These results indicate that strong organizational values, collaborative culture, and transformational leadership that fosters motivation and innovation can improve nurses’ willingness and effectiveness in utilizing EMR. The study concludes that enhancing organizational and leadership factors, along with maintaining high work motivation, is essential to ensure successful EMR adoption and optimize healthcare service quality in hospitals.
Influence of Trust and Perceived Value on Non-BPJS Patients’ Revisit Intentions Moderated by Hospital Image
In the healthcare sector, patient revisit intention serves as an important measure of hospital success, influencing financial stability, operational effectiveness, and long-term patient retention. With increasing competition, hospitals must strengthen trust, improve service quality, and maintain a positive institutional image to retain patients. This study focuses on the declining number of non-BPJS (non-insured) patients at Cinta Kasih Tzu Chi Hospital, Cengkareng, which impacts revenue sustainability. The research aims to assess how trust and customer perceived value affect revisit intention, and whether hospital image moderates these relationships. A quantitative approach was applied using a structured questionnaire distributed to 95 non-BPJS outpatients who had previously sought treatment more than once. Data were analyzed through Structural Equation Modeling (SEM) using the Partial Least Squares (PLS) method via SmartPLS software. The findings reveal that both trust and perceived value significantly and positively influence revisit intention, implying that patients with strong trust and satisfaction tend to return. Although hospital image directly influences revisit intention, it does not significantly moderate the link between perceived value and revisit intention. Therefore, hospitals are advised to enhance patient trust and perceived value while sustaining a credible institutional image to strengthen loyalty among non-BPJS patients