Tamansiswa Accounting Journal International

Optimizing MSME Performance: Revealing the Influence of Digital Marketing, Product Innovation, Service Quality and HR Competency

Fatmasari Endayani — 2024-11-01

This study attempts to elucidate the impact of human resource (HR) competency, product innovation, digital marketing, and service quality on the productivity of Micro, Small, and Medium-Sized Enterprises (MSMEs) in Jakarta. This study examines 120 MSME companies in Jakarta during the period 2003 to 2023. The research method used is Panel Vector Autoregression (PVAR) to analyze the influence effect of these variables on MSME performance. The research results show that digital marketing, product innovation, service quality and HR competency all have a significant positive impact on the performance of MSMEs in Jakarta. Improvements in digital marketing are consistently associated with improved MSME performance, while product innovation also contributes positively to performance. Better service quality and higher HR competency are also associated with improved MSME performance. Aside from that, digital marketing contributes significantly to increased HR proficiency competency, service quality, and product innovation. Product innovation also contributes positively to service quality and HR competency. Better service quality is associated with increased HR competency. These results support the hypothesis that these factors are interconnected and together improve the performance of MSMEs.

Growth, Population and Pollution: Understanding Carbon Emissions in ASEAN Countries

Acharya Aom — 2024-11-01

This study examines the impact of human resources, population density, industrial activity, and economic growth on atmospheric carbon dioxide emissions in 11 ASEAN member nations from 1999 to 2022. Using a dynamic threshold panel data model and dynamic analysis, the variables are assessed to determine their effects. The research finds that the threshold value of human resources is 2.772, beyond which its relationship with other factors becomes significant. A human resources value of -0.057 indicates that increased human resources lead to a decrease in emissions. Population density (correlation of 0.332), industrial activity (coefficient of 0.007), and economic growth (coefficient of 0.297) are positively correlated with higher emissions. The baseline for carbon dioxide emissions is 1.113, serving as the model constant. The study suggests that while economic expansion and improved human resources can increase emissions, surpassing a certain threshold in human resources can significantly reduce them. This research provides new insights into the effects of industrial activity and population density on emissions, highlighting varying impacts from different development rates.

Exploring Dual Role Conflict and Gender Equality for Working Women

Ni Kadek Suryani — 2024-11-01

Women have long been viewed as passive agents of development, leading to an underestimation of their individual and collective abilities. Various studies show that women have limitations in capacity building, so that their enthusiasm for the family economy and national economic development is forced to decline, and they face social gender attitudes. The purpose of this study is to provide a new picture of the socio-economic aspects of women's empowerment and gender equality in support of the Sustainable Development Goals (SDGs 5) and to find out whether female workers experience multiple role conflicts and support for gender equality from their partners. This type of research is descriptive with a phenomenological approach by observing phenomena that occur in the field. Data collection techniques through document research by analyzing the information collected in text, notes, documents or results from previous research. The results show that women's empowerment is a tool for measuring sustainable development (SDG) based on the concept of gender and development which expects the development of all individuals regardless of gender. Women's empowerment can also be achieved through the concept that women must be allowed to be themselves, wherever they are, without being separated in the public or domestic space. They can play various roles as long as they are committed to truth and justice with the support of their partners. Ending all forms of threats to women is not only a human right, but critical to accelerating sustainable development and helping to drive overall economic growth and development, in line with the announced 2030 global roadmap and Sustainable Development Goal (SDGs) 5.

Carbon Dioxide Discharges and Taxes: Analysis of the Influence of GNI Per Capita, Human Development Index, and Industrialization Level

Dashen Allen — 2024-11-01

This research aims to determine the fundamental link between development strategies, environmental sustainability, and economic growth, particularly examining the global impact of CO2 emissions and the influence of industrial and tax laws on the environment and economy. Using W statistics and Zbar-stat, the study determines the causal relationships among variables, employing a dynamic threshold panel data model to evaluate threshold impacts. Data from 1999 to 2022 were collected from 40 countries, categorized into developed and developing nations by the World Bank. The Dumitrescu-Hurlin Panel Causality Test and Pesaran's CD test reveal a global relationship among policy, environment, and economy, with changes in CO2 emissions and GNI per capita influencing international environmental and economic policies. Investment in human development shows a bidirectional relationship with CO2 emissions, industrialization, and taxes. Dynamic threshold panel data models indicate varying impacts of human development investments on CO2 emissions depending on their level, highlighting the need for threshold considerations in policy-making. This study offers new insights into the interplay between development strategies and environmental sustainability, contributing significantly to environmental economics and assisting policymakers in crafting more effective and sustainable programs.

Poverty Dynamics in ASEAN: The Role of Human Capital and Taxes in Shaping the Economic Future

Amporn Balok — 2024-11-01

This research aims to analyze the influence of poverty levels, carbon dioxide emissions, industrialization processes, tax systems, and investment in human capital on poverty levels in ASEAN member countries, focusing on threshold values and poverty persistence coefficients to identify effective interventions. Using a dynamic threshold panel data model, the study evaluates 11 ASEAN member countries from 1999 to 2022. The results show that the human capital index is a critical variable in poverty analysis, with a significant threshold value of 1.881, indicating its substantial impact on poverty levels. The persistence coefficient of 1.112 highlights the yearly persistence of poverty, underscoring the need for timely and effective interventions. High carbon dioxide emissions and industrialization coefficients suggest that uncontrolled industrial growth could exacerbate poverty, while significant negative coefficients for taxes and human capital suggest that improvements in these areas could reduce poverty. This study contributes new insights by integrating dynamic threshold analysis in the ASEAN context, offering a fresh perspective on the relationship between human capital, economic factors, and poverty.

Human Capital and Labor Force Participation Rate: Exploring the Role and Relationship to Poverty in Indonesia

Benjamin Drean — 2024-11-01

The relationship between human capital, labor force participation rate, and poverty rate in Indonesia is interconnected. This research aims to analyze and explore the influence between human capital, labor force participation rate, and poverty rate in Indonesia. The research was conducted from 2001 to 2021 using the VAR analysis approach. The research findings explain that education and health have a negative impact on poverty, supporting the hypothesis that the improvement of human capital affects the reduction of poverty in Indonesia. In addition, the labor force participation also has a negative impact on poverty. Interestingly, the health improvement is apparently related to the decrease in Indonesia's labor force participation rate. Therefore, policymakers need to pay attention to strategies for enhancing human capital through education and health and factors related to labor force participation to reduce poverty levels in Indonesia.

FDI and Economic Growth: A Case Study of Indonesia with Dynamic Econometric Model

Dashen Allen — 2024-11-01

This study looks at the dynamic relationship between foreign direct investment (FDI) and Indonesia's economic development. The main objectives are to identify FDI patterns and trends, evaluate their impact on economic growth indicators such as GDP and employment, and investigate the factors driving FDI flows. This study uses dynamic econometric models, specifically Vector Autoregression (VAR) and Vector Error Correction Model (VECM), to quantify the causal relationship between FDI and economic development. The secondary data, which covers the years 2000–2023, came from the Central Statistics Agency (BPS), Bank Indonesia, and the World Bank and IMF annual reports. The study's conclusions demonstrate that FDI significantly and favorably influences Indonesia's economic growth over the long run. According to impulse response function (IRF) study, FDI steadily boosts GDP, local company productivity, and job creation. Variance decomposition confirms that FDI is the main factor influencing GDP variability, with an increasing contribution over time. The findings also highlight the importance of supportive government policies, namely tax incentives and investment-friendly regulations, and macroeconomic stability in attracting FDI flows. Additionally, FDI helps to improve infrastructure and human resource quality, as well as workforce quality through training and technology transfer. This study backs up earlier research that highlights the significance of foreign direct investment (FDI) as a key contributor to economic growth in developing nations and the necessity of macroeconomic stability and supportive governmental policies to optimize FDI's positive effects on the Indonesian economy.

Management Accounting Strategy in Improving Operational Efficiency of Manufacturing Companies in Indonesia

Meinarti Puspaningtyas — 2024-11-01

This study aims to evaluate management accounting strategies in improving operational efficiency of manufacturing companies in Indonesia. The research approach used is a mixed method, involving a survey of operational managers and in-depth interviews with manufacturing company executives. Questionnaires and structured interview guides were used to gather data. The investigation's findings show that operational efficiency is greatly increased by putting suitable management accounting techniques into practice, such as budget planning, variance analysis, and cost control. The study's conclusion affirms the value of management accounting techniques in assisting Indonesian manufacturing enterprises in improving their operational performance and offers helpful suggestions for future, more successful implementation.

Case Study: Consumer Behavior at Hotel Santika Banyuwangi

Arin Septianingrum — 2024-11-01

This study aims to evaluate consumer behavior at Hotel Santika Banyuwangi and understand the factors that influence customer satisfaction and loyalty. A mixed method was used in this study, involving an online survey to 453 respondents, in-depth interviews with hotel guests and management staff, and direct observation. The main findings indicate that service quality, hotel facilities, added value, location, price perception, and reviews and recommendations are key factors that influence customer satisfaction and loyalty. In conclusion, by improving service quality, maintaining facilities, offering added value, utilizing strategic locations, managing price perception, and actively managing online reviews, Hotel Santika Banyuwangi can achieve higher customer satisfaction and build long-term loyalty. This study provides valuable insights for hotel management in developing more effective marketing and service strategies

Analysis of the Influence of IFRS on the Quality of Financial Reports: Case Study on Public Companies in Indonesia

Yenni Fayanni — 2024-11-01

This study aims to evaluate the impact of the implementation of International Financial Reporting Standards (IFRS) on the financial reporting of Indonesian public companies. The study approach consists of in-depth interviews with firm accountants and financial management as well as quantitative data analysis of corporate financial reports. The main conclusions show that IFRS adoption significantly improves the quality of financial reporting, especially in terms of financial data reliability, transparency, and application. In conclusion, the use of IFRS has improved the quality of financial reporting for Indonesian public companies. This study provides business management and regulators with vital information about the role that international accounting standards play in improving the quality of financial reporting.

Implementation of Good Governance in Public Sector Accounting: Evaluation of Effectiveness in Local Government

Rachmad Santoso — 2024-11-01

The purpose of this study is to assess how well local governments' public sector accounting practices use good governance. A combination of quantitative data analysis of local government financial papers and in-depth interviews with public accountants and government officials comprise the study methodology. The primary findings show that the efficiency, accountability, and openness of local governments' financial management are greatly enhanced by the use of good governance. In summary, implementing good governance principles in public sector accounting improves public confidence and government accountability while also improving the efficiency of local government financial management. For local governments and policymakers, this study offers crucial insights into the role that sound governance plays in enhancing the financial performance of the public sector.

The Role of Forensic Accounting in Fraud Detection and Prevention in Financial Institutions

Jujun Harjuni — 2024-11-01

The objective of this article is to examine how forensic accounting may be used to identify and stop financial institution fraud and to explain how crucial its use is to preserving the accuracy of financial statements. A literature review and case study analysis are two of the research techniques employed, in which information on financial fraud and forensic accounting is gathered from a variety of scholarly and real-world sources. According to the study's findings, forensic accounting greatly enhances financial organizations' capacity to identify fraud, minimize losses, and comply with legal obligations. Furthermore, the application of cutting-edge technology like machine learning and artificial intelligence improves forensic accounting's ability to stop fraud. This article concludes that the proper implementation of forensic accounting is essential to maintaining the stability and credibility of financial institutions.