Proceedings Economics, Business, Entrepreneurship, and Sustainability Conference
The Economics, Business, Entrepreneurship, and Sustainability Conference (ECoBESC) “Digital Economy and Entrepreneurship: Transformative Trends and Strategies for Sustainable Growth” Date: October 29, 2024 Venue: Nahdlatul Ulama Islamic University, Jepara, Indonesia (Online) In today's rapidly evolving world, the fusion of digital technologies and entrepreneurship is driving transformative changes, reshaping traditional business models, and inspiring innovative solutions for sustainable development. The digital economy has become a driving force for global economic expansion, fostering connectivity and creating new opportunities for entrepreneurs across various sectors, from e-commerce to fintech and beyond. The Economics, Business, Entrepreneurship, and Sustainability Conference (ECoBESC) will discuss an interesting theme, “Digital Economy and Entrepreneurship: Transformative Trends and Strategies for Sustainable Growth”, highlighting the dynamic relationship between technology, entrepreneurship, and sustainability, aiming for inclusive prosperity and environmental responsibility. At ECoBESC, we delve into the transformative trends shaping the digital economy and entrepreneurship. From the emergence of economic platforms to the growing influence of data-driven decision-making, we explore how these trends are reshaping business landscapes and fostering entrepreneurial creativity. While digital innovations promise economic growth, they also raise ethical concerns. Thus, our discussions revolve around sustainable growth strategies, focusing on responsible technology use, promoting inclusive entrepreneurship, and addressing issues like digital inequality, data privacy, and environmental impact. Through interdisciplinary dialogue and collaboration, we aim to identify practical strategies for achieving sustainable development goals in the digital era. We invite you to join us at ECoBESC, where diverse perspectives converge, ideas flourish, and partnerships are forged. Together, let's explore the frontiers of the digital economy, unlock entrepreneurial potential, and pave the way for a more sustainable and inclusive future. Hosted by: Nahdlatul Ulama Islamic University, Jepara Co-hosted by: Tridinanti University, STIE Semarang, Wahid Hasyim University Supported by: Goodwood Conferences
Exploring the Relationship Between Service Customization, Service Quality, Customer Satisfaction, and Repurchase Intention in Public Transportation: Evidence from Po Bejeu Jepara
Indonesia's public transportation sector has grown rapidly in the last few years, especially with the AKAP Bus services. Due of this expansion, entrepreneurs must innovate and engage in successful competition. This study suggests that Po Bejeu Jepara use service customization innovation as a tactic to increase repurchase intention while preserving customer satisfaction. A 10-point Likert scale questionnaire including demographic characteristics was used to collect data for this investigation. Using purposive sampling in conjunction with a non-probability sample technique, the questionnaires were given to Po Bejeu Jepara passengers. 102 valid responses out of the 108 total were used for study after six outliers were removed. The method of Rao Purba computation was used to identify the legitimate sample. The samples were put through the SEM method analysis process using Smart-PLS version 4.0, which included outer model testing, inner model testing, mediation testing, and hypothesis testing. The results of the validity test showed that the indicators were valid because the loading factor was greater than 0.7 and the Average Variance Extracted (AVE) was greater than 0.5. The reliability test confirmed the validity of the measures because the composite reliability and Cronbach's alpha values were both higher than 0.7.
Copyright (c) 2024 Proceeding Economics, Business, Entrepreneurship, and Sustainability Conference
THE IMPACT OF GREEN CREDIT, BANK SIZE, AND LEVERAGE ON CSR DISCLOSURE
Purpose: The purpose of this study is to examine the impact of green credit, bank size and leverage on corporate social responsibility (CSR) by banks listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. Methodology/approach: A total of 46 banks listed on the IDX became the study population. The saturated sample method was used in the sampling process, and secondary data from the Financial Services Authority (OJK) and the IDX were collected using the documentation method. A fixed effect regression model was used to analyse the data. Results/finding: The findings show a significant positive relationship between green credit and bank size on CSR disclosure, which suggests that banks with larger size and green credit programmes also tend to be more active in disclosing CSR. Meanwhile, leverage has a significant negative effect on CSR disclosure, which means that banks with higher levels of debt tend to reduce the level of CSR disclosure. Limitations: The limitations of this study are the narrow focus on the period 2018-2022 and the use of secondary data, which may not be able to explain all variables affecting CSR disclosure in banks in Indonesia. The results of this study provide an important perspective for the banking sector regarding the variables that influence social responsibility in banking. Contribution: In addition, this study provides new insights into the relationship between green credit and CSR disclosure, which is still relatively under-researched in the Indonesian banking sector, and provides new insights into the role of sustainable banking policies in enhancing corporate social responsibility. Novelty: In addition, this study provides new insights into the relationship between green credit and CSR disclosure, which is still relatively under-researched in the Indonesian banking sector, and provides new insights into the role of sustainable banking policies in enhancing corporate social responsibility.
Factors Influence Consumer Decisions in Choosing Islamic Homestay
The purpose of this study was to empirically demonstrate the effect of halal lifestyle, Muslim-friendly facilities, and knowledge on consumer decisions in choosing Islamic Homestay in Jepara. This research is a field research with a quantitative approach. The research population is consumers of Jepara Islamic Homestay, but the number is unknown. The sampling technique used random sampling with a sample of 100 respondents. The data analysis technique uses multiple linear regression with the help of the SPSS program. The results showed that partially halal lifestyle, Muslim-friendly facilities, and knowledge have a positive and significant influence on consumer decisions in choosing Jepara Islamic homestay. This research can theoretically complement existing theories in developing Islamic homestays in Jepara and developing halal tourism in Jepara. This research can practically be a reference for islamic Homestay business actors in Jepara so that they can pay attention to halal lifestyle factors, Muslim friendly facilities, and knowledge in winning consumers' hearts. This research makes a special contribution to the literature related to Islamic homestays in Jepara, an area that has not been studied much in the context of halal tourism. This research provides new, more specific insights into consumer preferences and behavior in the Jepara area and identifies the development potential of the Islamic homestay sector in Jepara.
Determinants of Taxpayer Compliance: Tax Understanding, Fiscal Services, and Tax Awareness
Purpose: This study seeks to evaluate the impact of knowledge of taxation, tax services, and tax awareness on the compliance of individual taxpayers. Methodology/approach: The approach employed in this study is a quantitative method that utilizes both descriptive and verification techniques. The target population consists of individuals with NPWP across different areas in Jepara, using Probability Sampling methods for selection. Results/findings: The results of this research indicate that Tax Understanding, Fiscus Services, and Tax Awareness have a positive and significant effect on Taxpayer Compliance. Limitations: This research only examines the variables Tax Understanding, Fiscus Services, Tax Awareness, and Taxpayer Compliance with the research object being people who have NPWPs in various regions in Jepara. Contribution: This study aims to enhance taxpayer compliance by identifying the factors that affect compliance, specifically in relation to Tax Understanding, Fiscus Services, and Tax Awareness among taxpayers. Novelty: The update in this research is to measure the level of relationship between variables and compare it with previous research to find that better Tax Understanding, Fiscus Services and Tax Awareness can encourage Taxpayer Compliance in the future.
Implications of the HKPD Law: Is it Beneficial for Local Governments?
Purpose: Implementing Law No 1 of 2022 on Financial Relations Between The Central and Regional Governments (HKPD Law), has implications for regional governments, to amend their respective Regional Regulations. However, is the implementation of the HKPD Law really beneficial for the fiscal capacity of regional governments? This research aims to analyze the comparative policies in regional regulations, before and after the implementation of the HKPD Law. Methodology/approach: This research uses descriptive analytical. Data collecting through documentation, by analyzing several district head or mayor regulations that have changed, before and after the implementation of the HKPD Law. Results/findings: This study found that there were differences in the realization of regional taxes and regional retribution before and after the enactment of the HKPD Law and Regional Regulations, which had an effect on the Provincial Gross Domestic Product (GDP). However, for the fiscal budget before and after the enactment of the HKPD Law, although there were differences in the tax budget before and after the enactment of this regulation, for retribution, there was no difference in the value of the retribution budget before and after the enactment of the HKPD Law and Regional Regulations. Limitations: The data realization of regional taxes and regional retribution that have been processed are only limited to data up to October 2024. In addition, the effect on Gross Domestic Product cannot be assessed with certainty, because this regulation only came into effect this year. Contribution: This research is a policy analysis, it is hoped that it will be useful for local governments. Novelty: using policy analysis, by estimating its effects on future fiscal capacity
Leveraging Social Media Marketing and Customer Engagement to Drive Purchase Decisions in the Modern Bus Transport Industry
Over the past few years, the bus transportation industry has experienced significant changes in consumer behaviour, largely influenced by the rise of social media. Customers' interactions with businesses have changed as a result of social media platforms like Twitter, Instagram, and Facebook, which now have more power over their purchasing decisions than they had in the past. This phenomenon has increased recognition of the importance of social media marketing and promotion in the bus transportation industry. The objective of this research is to examine how social media marketing, promotion, and consumer involvement may be strategically integrated to enhance purchase decisions in the bus transportation sector. By utilizing the power of social media to interact with customers, share experiences, and provide feedback, this research is expected to increase customer satisfaction and loyalty. This research uses a quantitative approach with data processing using PLS-SEM (Smart PLS). Online questionnaires and in-person interviews with 210 bus transit users were used to gather data. The findings demonstrated that social media marketing significantly improves client involvement and promotion. Social media marketing initiatives may strengthen client connections, advertise services, and raise brand exposure. High customer engagement is also associated with customer satisfaction and loyalty. This study's strategic approach has the potential to significantly add to the body of knowledge on transportation marketing. By harnessing the power of social media, transportation agencies can increase purchase decisions and build a strong brand image. Purpose: To investigate how to utilize social media platforms enhance bus transportation marketing, increase customer engagement, and ultimately boost purchase decisions Methodology/approach: Quantitative research using PLS-SEM with data collected from online surveys and interviews Bejeu customers Results/findings: Social media marketing positively influences promotion and customer engagement, leading to increased brand awareness, service promotion, stronger customer relationships, and ultimately higher customer satisfaction and loyalty. Contribution: The study offers a strategic approach for transportation agencies to leverage social media for increased purchase decisions and brand image enhancement.
Factors Affecting Shopee Consumer Satisfaction in an Islamic Economic Perspective
Purpose: This study aims to identify the effect of product quality, service quality, trust, price, and promotion on customer satisfaction shopping at Shopee. Methodology/approach: This research was conducted in Central Java Province, Indonesia, this research uses questionnaires distributed through surveys and applies quantitative methods with data analysis using SPSS. Related literature is used to build theoretical frameworks and hypotheses. Results/findings: The results showed that product quality has an insignificant effect on customer satisfaction, service quality, trust, and promotion have a significant effect on customer satisfaction, while price has no significant effect on customer satisfaction. Limitations: This study only analyzes five variables, so other factors that may affect customer satisfaction are not taken into account. Contribution: The results of this study can help Shopee management and other e-commerce companies in formulating more effective strategies to increase customer satisfaction. Novelty: This study examines how product quality, service, trust, price, and promotion according to Islamic teachings affect customer satisfaction at Shopee. This study offers a new outlook on increasing customer satisfaction while adhering to Islamic principles.
THE EFFECT OF E-BILLING USAGE, SYSTEM QUALITY, AND TAX SANCTIONS ON TAXPAYER COMPLIANCE
Purpose: This study's goal is to investigate the effects of e-billing usage, system quality, and tax penalties on taxpayer compliance, providing empirical evidence on how these factors influence compliance levels. Methodology: The study sampled 100 taxpayers from 38,448 at the Jepara Tax Office using the Slovin formula and accidental sampling. Data were collected via questionnaires and analyzed using multiple linear regression in SPSS, assessing e-billing, system quality, and tax penalties. Findings: Significant influences on taxpayer compliance include the use of e-billing, system quality, and tax penalties; these factors account for 19.3% of the variation, with other factors influencing the remaining 80.7%. A significant effect is indicated by the F-test results, which show a value of 0.001. Limitation: Due to its small sample size (100 respondents) and focus on Jepara taxpayers only, the study may not be able to generalize its findings to other areas or larger populations. Contribution: This study contributes empirical evidence on how e-billing usage, system quality, and tax penalties significantly affect taxpayer compliance, explaining 19.3% of its variation, offering insights for improving tax administration strategies. Novelty: This study offers a novel contribution by examining the specific influence of e-billing usage, system quality, and tax sanctions on taxpayer compliance within the context of the Jepara Primary Tax Service Office. While previous studies have explored various factors affecting tax compliance, this research uniquely integrates these three variables, highlighting the role of technology (e-billing) and system quality alongside traditional compliance factors like tax sanctions.
The Influence of Financial Ratios on Financial Statement Disclosure: A Study of Indonesian Manufacturing Firms Listed on IDX (2020-2023)
Purpose: The aim of this investigation is to assess the extent of financial statement disclosures by Indonesian companies regarding leverage, profitability, liquidity, and public share ownership. Additionally, it seeks to confirm the validity of the regression model utilized in the analysis. Methodology: The results of this investigation are verified through the use of SPSS and secondary data obtained from the IDX website. Normality tests, descriptive statistics, heteroscedasticity, multicollinearity, autocorrelation, multiple linear regression, and feasibility tests of hypotheses and models are among them. Findings: The study demonstrated that the regression model was valid and met basic assumptions, with independent variables (DER, Current Ratio, ROE, KSP) significantly influencing financial statement disclosures, explaining 95% of variations, and highlighting the importance of quality management and transparency. Limitations: This study examined manufacturing companies listed on the Indonesian Stock Exchange from 2020 to 2023, employing purposive sampling and multiple regression analysis to investigate four financial variables. However, it did not explore complex relationships or other factors affecting financial disclosures. Contribution: This study improves understanding of the variables that affect the disclosure of Indonesian companies' financial statements and emphasizes the importance of liquidity, public share ownership, and profitability. In addition, a valid regression model improves the analysis of relationships between variables. Novelty: This study innovatively tests a reliable regression model for Indonesian manufacturing companies, revealing significant correlations between leverage, profitability, liquidity, and the ownership of publicly traded shares that disclose financial statements, while also highlighting the importance of multicollinearity.
DETERMINANTS OF INDIVIDUAL TAXPAYER COMPLIANCE
Purpose: This research aims to explore the influence of taxpayer awareness, taxpayer behavior, and trust in government on taxpayer compliance. Methodology: This research employs a quantitative approach, sampling 100 individual tax filers from the KPP Pratama Jepara. Data were collected through a questionnaire and analyzed using SPSS software. Analysis techniques include descriptive tests, classical assumptions, and hypothesis testing. Findings: The findings revealed that taxpayer awareness, taxpayer behavior, and trust in the government significantly influences tax filer compliance in a positive way, confirming the importance of these variables in improving tax reporting practices. Limitation: A constraint of this study is related to the focus, which only includes individual taxpayers at KPP Pratama Jepara, so the results may not be generalized to other areas or types of taxpayers. Contribution: This research contributes useful insights for tax authorities, policy makers, and academics who study tax compliance behavior.
Socialization of MSME Capital Financing Patterns in the Context of Business Sustainability in Pamokolan Village, District. Ciamis, West Java Province
Capital is an important thing that is needed by MSMEs to run their businesses. The problem of Pamokolan Village MSME is capital limitations and understanding the risks of external capital. Therefore, a good understanding is needed among MSME owners about the right capital selection, and they need to know every risk of these types of capital. In this service, socialization will be carried out about the importance of choosing the right business capital and also the risks of external capital, including illegal loans of both a conventional and online loans. In addition this service given education about the OJK Hotline to check the application of illegal online loans, and Pamokolan Village MSMEs owner would also be educated about the importance of choosing the right business capital. As for the post-test and pre-test conducted, it can be known that there is an increase in understanding among MSME owners about the importance of choosing the right type of capital and the risks of illegal loans. This shows that there is an increase in understanding of capital financing from the services carried out.
The Influence of Digital Business Strategy and Digital Capabilities on Financial Performance
Purpose: Analyze the influence of digital business strategy and digital capabilities on financial performance. Methodology: This study uses a quantitative approach; data collection is carried out through a survey using a questionnaire instrument. The research population includes SME entrepreneurs in the food and beverage sector in Jepara Regency. The research sample amounted to 163 respondents, taken using the non-probability sampling method. The data analysis technique uses Partial Least Squares (PLS). Results/findings: The results of the study showed that all variations, including managerial capability, operational capability, human capability, and innovation capability, had a significant positive effect on financial performance. Limitations: This study only focuses on the variables of managerial capability and operational capability for digital business strategy as well as human capability and innovation capability for digital-related capability, without considering other relevant variables. Contribution: This study enriches the literature on digital business strategies and their influence on improving financial performance in the SME sector, especially the food and beverage sector. Novelty: Previous research was limited in the context of large companies, while specifically on SMEs is still relatively limited. The results of previous studies also obtained inconsistent results.
The Influence of Work Spirit, Innovation Ability, Leadership Style on Jepara Coffee Entrepreneur Performance
Objective: This study aims to examine the influence of work motivation, ability to innovate, and leadership style on entrepreneurial performance. This study focuses on entrepreneurs who are members of coffee associations in Jepara Regency to find out the factors that significantly affect their business performance. Methodology/Approach: A quantitative research approach was used, with data collected through a questionnaire survey. The population consisted of 60 entrepreneurs who were members of the Jepara Coffee Association and were selected using a non-probability sampling technique, namely a saturated sample where the entire population was sampled. Data analysis was conducted using Partial Least Square (PLS) to evaluate the relationship between variables. Results/Findings: The results showed that leadership style and work motivation have a positive and significant influence on entrepreneurial performance. However, the ability to innovate was not found to have a significant influence on the performance of entrepreneurs in the coffee shop sector. This suggests that motivation and leadership factors are more important drivers of performance in this context. Limitations: This study is limited by the use of non-probability sampling and a relatively small sample size of 60 respondents, which may limit the generalizability of the findings. In addition, this study only focuses on coffee association entrepreneurs in Jepara, so its applicability is limited to other sectors or regions. Contribution: This study contributes to the existing literature by providing empirical evidence on the key factors influencing entrepreneurial performance in Jepara coffee paguyuban, highlighting the role of leadership style and work motivation. Novelty: The novelty of this study lies in its focus on coffee shop entrepreneurs in a specific regional context, where it was found that the ability to innovate does not play a significant role in improving performance, thus challenging the traditional view that innovation is always a key factor in entrepreneurial success.
This study aims to identify the influence of village financial management accountability, village financial management transparency, village policies, and community participation on community welfare in Mlonggo Sub-district. The main focus of this study is to understand the extent to which these factors contribute to improving the welfare of the local community. This research uses quantitative methods with saturated sampling techniques. Data was collected through surveys by distributing paper questionnaires to village governments and village councils in all villages in Mlonggo District. and analyzed using SPSS version 22 software. The results showed that accountability of village financial management, transparency of village financial management, village policies, and community participation had a positive and significant effect on community welfare in Mlonggo District. This study has limitations because it only covers Mlonggo Sub-district, so the results may not be generally applicable to other areas. In addition, the use of questionnaires as a data collection method has the potential to cause bias from respondents which may affect the results of the study.This research can contribute to the development of village policies with a focus on improving the accountability and transparency of financial management, as well as encouraging active community participation. This research can serve as a reference for village governments in formulating more effective strategies to improve community welfare through good financial management and maximum participation from the community.
The Effect of Compensation and Job Satisfaction on Turnover Intention Through Employee Engagement in Employees of PT Permodalan Nasional Madani Mekaar Jepara Branch
The purpose of this study was to determine the effect of Compensation and Job Satisfaction on Turnover Intention through Employee Engagement. This research was conducted at one of the finance companies PT Permodalan Nasional Madani Mekaar Jepara Branch. The research was conducted using quantitative methods. The population and sample used were all staff with a total of 95 respondents. Data collection is done through questionnaires in filling out surveys directly. Data analysis in this study fully uses the help of the smart PLS software program version 3.0. The results of this study indicate that compensation has no effect on employee engagement. Job satisfaction has a positive effect on employee engagement. Employee engagement has a negative effect on turnover intention. Compensation has no effect on turnover intention. Job satisfaction has no effect on turnover intention. Employee engagement is not able to mediate the effect of compensation on turnover intention. Employee engagement is able to mediate the effect of job satisfaction on turnover intention. The strength of the Compensation and Job Satisfaction variables in predicting Employee Engagement is 42.5%. Furthermore, the R-square value for the Turnover Intention variable is 0.666. This value explains that the strength of the Compensation, Job Satisfaction, and Employee Engagement variables in predicting Turnover Intention is 66.6%. So that the criteria for the R-square value that is close to being considered strong
The Role of Innovation in Business Orientation and Performance of SMEs
Purpose: This study aims to examine the effect of entrepreneurial orientation, customers and competitors on business performance mediated by innovation. Methodology/approach: The population in this study was 3,945 small and medium-sized furniture businesses in Jepara district. The type of research data is primary with the data collection method using a questionnaire. The data were analyzed using the partial least square structural equation modeling technique which was processed with the smart-pls 3.0 tool. Results/findings: The results showed that entrepreneurial orientation has a significant positive effect on business performance, as well as innovation. However, customer orientation and competitor orientation did not show a significant effect on business performance. In addition, innovation is proven to mediate the relationship between entrepreneurial orientation, customers, competitors, and business performance. Limitations: This study is limited to SMEs in the furniture sector in Jepara Regency, so the results may not be generalizable to other sectors or regions. Contribution: This research contributes to the understanding of the importance of innovation in improving business performance, particularly in the furniture SME sector. In addition, this study highlights the role of entrepreneurial orientation, customers, and competitors as key factors in driving innovation and business performance. Novelty: This study offers novelty by exploring the role of innovation as a mediator in the relationship between entrepreneurial orientation, customers, competitors, and business performance, which has not been widely studied in the context of furniture SMEs in Indonesia.
The Influence of Democratic Leadership, Work Discipline and Employee Empowerment on Employee Performance at Furniture Companies in Jepara
High-quality and professional human resources are the main pillars of success for any organization. Organizations that have competent and committed human resources are more capable of achieving optimal performance that aligns with organizational goals, both individually and collectively. This study aims to examine the impact of democratic leadership, work discipline, and employee empowerment on employee performance at CV Aqma Furniture. The research population includes all employees of CV Aqma Furniture, with a sample consisting of 133 individuals chosen through a saturated sampling method, ensuring full representation of the entire population. Data were gathered by distributing questionnaires that had undergone validity and reliability testing. The collected data were then analyzed using the Partial Least Squares (PLS) approach, a variance-based Structural Equation Modeling (SEM) technique, which enables simultaneous testing of relationships among variables. The analysis results indicate that democratic leadership does not significantly impact employee performance at CV Aqma Furniture. On the other hand, work discipline and employee empowerment have been proven to influence employee performance improvement significantly. These findings suggest that enhancing work discipline and employee empowerment are crucial factors in driving optimal performance at CV Aqma Furniture. Furthermore, this study offers a new perspective by revealing that democratic leadership, while often considered important, does not always have a significant impact on performance within the furniture industry context in Jepara.
Copyright (c) 2024 Proceedings Economics, Business, Entrepreneurship, and Sustainability Conference
An Analysis of Regional Development Banks' Health Assessment Before and During the COVID-19 Pandemic Using the RGEC Method
Purpose: The objective of this study is to analyze composite ratings and identify variations in bank health levels, as measured by the RGEC method, pre-pandemic and pandemic periods at regional development banks over the 2018-2022 period. Methodology/approach: This study employs a comparative approach, utilizing the RGEC method to evaluate the composite rating of bank health. The statistical tests applied include the Wilcoxon Difference Test and the Paired Sample T-Test, processed using SPSS software version 23. The analysis is based on annual financial statements from 2018 to 2022 for 27 regional development banks in Indonesia. Results/findings: The results indicate that the health of regional development banks, both before and during the pandemic, falls within the healthy composite rating category (PK-2). Significant differences were found in LDR, NIM, and CAR, while GCG did not exhibit substantial differences following the t-test analysis. Limitations: This study only examined two years both pre-pandemic and pandemic periods. This was done to ensure consistent comparisons between the years. Contribution: The findings of this study directly implicate bank management to pay more attention to its performance, especially in terms of bank health as one of the signals for investors who invest in the bank. this research also provides a signal to the government as the majority owner of the regional development bank as well as to bank customers who deposit their funds in the bank. Novelty: The study examines 27 regional development banks across Indonesia, focusing on the impact of the COVID-19 pandemic, with RGEC analysis and using a different test statistical data test.
Decoding Green Leadership: A Comprehensive Review of Global Research Trends
The growing urgency to address global environmental challenges has catalyzed an increasing focus on green leadership, a leadership approach that integrates sustainability principles into organizational decision-making. This study conducts a comprehensive bibliometric analysis of green leadership research from 1947 to 2024, aiming to map its evolution, key themes, and influential contributions. Analyzing 494 publications, the study identifies a consistent annual growth rate of 4.55%, with a significant surge in research output from 2020 to 2024. China emerged as the most prolific contributor, with other significant contributions from countries such as Australia, the USA, and emerging economies. The analysis highlights key journals, including the International Journal of Environmental Research and Public Health and Frontiers in Psychology, which have been central to the dissemination of green leadership research. Highly cited publications by authors such as Singh SK and Chen Y have provided foundational frameworks that continue to influence the field. The study also explores the most prominent topics within the literature, such as commerce, sustainable development, and environmental policy, reflecting the practical and strategic importance of green leadership across various sectors. The use of surveys and questionnaires as a common methodological approach emphasizes the empirical nature of the research, focusing on leadership behaviors and their impact on sustainability outcomes. The findings from this analysis provide a comprehensive overview of the development and current state of green leadership research, offering insights into the global distribution of knowledge production and the interdisciplinary nature of the field. The study concludes by identifying emerging trends and areas for future research, highlighting the critical role of green leadership in addressing environmental challenges and advancing sustainable development. These insights are valuable for both academics and practitioners, guiding future research and the application of green leadership principles in organizations worldwide. Purpose: This study aims to provide a comprehensive overview of global research trends in green leadership, focusing on its evolution, key themes, and influential contributions from 1947 to 2024 to map out the development of green leadership research and identify emerging trends and areas for future exploration. Methodology/approach: The research utilizes a bibliometric analysis. Tools such as R Studio and dimensions database were used to analyze publication growth, country contributions, key journals, influential authors, and prominent research topics. Results/findings: The study reveals a steady annual growth rate of 4.55% in green leadership research, with a notable surge in publications from 2020 to 2024. Prominent topics include sustainable development, environmental policy, and commerce, reflecting the wide-ranging impact of green leadership across sectors.
SUSTAINABILITY BANKING PRACTICES AND INFLATION ON CREDIT RISK
Purpose: This study aims to examine the effect of capital, liquidity, green lending, and inflation on credit risk. Methodology/approach: This quantitative study uses 46 commercial banks listed on the Indonesia Stock Exchange (IDX) as samples from 2018 to 2023. The method uses a saturated sample, while data analysis uses a random effect model assisted by the Stata program. Results/findings: The results showed that capital, and liquidity variables had no effect on credit risk, but green lending and inflation variables had an effect on credit risk. Limitations: This study is limited to the period of bank data which may be influenced by the economic conditions and policies in place during the study. In addition, there are few previous studies internationally that contain detailed explanations of similar topics. Contribution: The results of this study can be used as a reference source for future researchers, and make an important contribution in understanding the factors that influence credit risk, especially in the banking sector. Novelty: This study offers novelty by exploring the influence of capital, liquidity, green lending, and inflation rate on credit risk in the banking industry in developing countries such as Indonesia.
The Effect of Fintech Loan Distribution, Efficiency, and Liquidity on Bank Profitability
Purpose: This study aims to analyze Fintech loan distribution, Efficiency, and Liquidity on bank profitability. Methodology: Data analysis using Multiple Linear Regression random-effects model was carried out on all banks listed on the Indonesia Stock Exchange (IDX). Using a sample of 45 banks, with the 2019-2023 period, data management uses STATA 17. Results: The results of the study show that the variable of fintech loan distribution has no influence on profitability. This means that although fintech is rapidly growing in lending distribution, there is no strong evidence that it directly affects bank profits. Furthermore, the efficiency variable has a negative influence on the bank's progitability. This shows that the increase in operating costs affects the bank's revenue and reduces the bank's profitability. Meanwhile, the Liquidity variable shows a significant influence on Profitability. Good liquidity means that the bank has the ability to meet its short-term obligations without problems, which in turn contributes positively to the bank's profits. Limitations: The research is limited by the dynamic nature of the fintech and banking industries, where results can change with new technological developments or policies. Contribution: This research makes an important contribution to the banking industry by highlighting the need to adapt to fintech developments to maintain profitability. Novelty: This study offers new findings that are different from previous studies, especially on the effect of fintech lending on bank profitability.
FINANCIAL INCLUSION, ACCESS TO CAPITAL, AND CORPORATE GOVERNANCE ON THE SUSTAINABILITY OF SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs) IN THE RATTAN CRAFT INDUSTRY IN JEPARA REGENCY
Purpose: The purpose of this study is to determine the effect of financial inclusion, access to capital, and corporate governance on the sustainability of rattan handicraft SMEs in Jepara Regency. Methodology/approach: The sampling technique used is purposive sampling with the criteria of rattan handicraft SMEs in Jepara Regency that have been operating for more than one year and are still actively conducting business. The respondents consist of 91 SME entrepreneurs. The data analysis technique used is Partial Least Square (PLS). Results/findings: The research results show that financial inclusion, access to capital, and corporate governance have a positive and significant effect on the sustainability of rattan handicraft SMEs in Jepara Regency. Limitations: The limitations of this study include the geographical scope, which is restricted to rattan handicraft SMEs in Jepara Regency, so the results may not be generalizable to other sectors or regions. Additionally, other factors that may influence business sustainability, such as market conditions or regulations, have not been fully explored in this study. Contribution: This study provides insights for rattan SME entrepreneurs in Jepara on the importance of financial inclusion, access to capital, and corporate governance. In addition to helping the government design SME policies, it enriches economic literature and can be used by financial institutions for SME financial inclusion programs. Novelty: This study analyzes three main factors influencing the sustainability of rattan handicraft SMEs in Jepara: financial inclusion, access to capital, and corporate governance. The results show a significant relationship between financial inclusion and access to capital with business sustainability, as well as the importance of good corporate governance.
The Influence of Risk Perception, Risk Tolerance, and Loss Aversion on Investment Decision
Purpose: Small and Medium Enterprises (SMEs) in Indonesia are facing increasingly intense competition in today’s dynamic industrial environment. Many of them encounter various challenges, including business failure, and often lack attention to maintaining financial stability to ensure their business operates efficiently and sustainably. SME owners prioritize financial profits and daily operational costs over other essential areas, such as risk management, long term planning, and innovative strategies to address changing market conditions. Business owners who focus solely on profits and operational expenses frequently overlook other aspects, such as investment opportunities that could enhance their competitiveness. This study seeks to examine how risk perception, risk tolerance, and loss aversion influence investment decision making. Methodology/Approach: This research uses a quantitative methodology, analyzing data collected from a sample of 214 respondents selected through the convenience sampling method. This method involved distributing a questionnaire with questions to owners of food and beverage SMEs. The data obtained was then analyzed using multiple linear regression. Results/Findings: The study reveals that risk perception does not significantly influence investment decision making, while risk tolerance has a strong positive impact, and loss aversion shows no effect. Limitations: This research is conducted with data reflecting current market and economic conditions. Investment decisions are highly influenced by the ever changing market situation, so unexpected events such as economic crises or major innovations in finance could cause significant shifts in investor behavior. These shifts could drastically affect investment decisions, especially in the short term, which means the findings of this study may not fully reflect investor responses in different future market conditions. Contribution: This study provides active investor engagement by making informed investment decisions, potentially enhancing investment performance, particularly amidst uncertain market dynamics. Novelty: The novelty of this research lies in its specific focus on the food and beverage SME sector. Most previous studies are either more general or focus on other sectors, so this focus provides new more specific insights.
Analysis of Generation Z's Interest in Transacting Using Financial Technology in Central Java
Purpose: The development of digital technology spurs economic growth, particularly in the finance industry through the use of financial technology. This study aims to identify and examine the factors that influence interest in using financial technology transactions among generation z in Central Java Province. Methodology: This study uses the Technology Acceptance Model (TAM) theory to analyze the acceptance and use of technology by individuals. Data were gathered through an internet-based questionnaire with random sampling method and analyzed using SPSS version 22. Findings: The results showed that financial literacy, Perceived ease of use, and effectiveness have a positive and significant influence on generation z's interest in transacting using financial technology (fintech). Limitation: Only Generation Z's interest in using fintech in Central Java is the subject of this study, with data taken from a questionnaire, hence the findings might not accurately reflect the whole population or take into account outside variables like laws and the state of the economy. Contribution: Increased interest and utilization of fintech among Generation Z has the potential to expand financial inclusion in Indonesia. This finding can also serve as a foundation for further research on the dynamics of fintech usage among other generational segments.
DETERMINANTS OF ECONOMIC PERFORMANCE ON SMALL MEDIUM ENTERPRISE
Purpose: In the world of business fields at this time the competition in the field of business that is tried has become increasingly competitive. It is none other than the SME players in Indonesia who are facing many failures and do not pay attention to how the business economy can run normally. They business owners only center on profit figures and the budget spent to carry out their business operations. The purpose of this study is to examine the effect of green innovation, green supply chain management and organizational learning on economic performance in Troso teun ikat SMEs. Methodology/approach: The approach in this research uses quantitative with a sample of 174 respondents who are determined through purposive sampling procedures with a benchmark length of business above 1 year. This procedure was used by distributing questionnaires in the form of problems to Troso ikat weaving entrepreneurs. The information obtained was then analyzed using SEM based on Partial Least Squares (PLS) 3. 0. Results/findings: The research results prove that green innovation, green supply chain management and organizational learning have an important positive effect on economic performance. The results prove the participation that the combination of green innovation, sustainable supply chain management, and organizational learning can provide a significant boost to the economic performance of MSMEs, especially Troso ikat weaving by creating added value through more efficient, environmentally friendly and sustainable practices. Limitations: The limitation of the research is the absence of a comprehensive association of torso ikat weaving entrepreneurs which requires researchers when distributing questionnaires to visit one-on-one which requires a long time. Contribution: The results of this research are expected to share participation in SME actors, especially Troso ikat weaving, to improve economic performance by maximizing environmentally friendly and sustainable practices. Novelty: The novelty of the research lies in the research model, which used to examine variables separately can now be combined into one comprehensive model.
The Effect of Profitability, Leverage, and Company Size on Carbon Emission Disclosure in Manufacturing Companies
This study aims to examine and assess the influence of profitability, leverage, and company size on carbon emissions disclosure among manufacturing companies. The research population consists of 182 manufacturing firms registered on the Indonesia Stock Exchange, covering the years 2020-2022. Using a purposive sampling method, 38 companies were selected, resulting in 114 data points. Secondary data for this research were obtained from sustainability and annual reports available on the companies’ official websites. Panel data regression was used for analysis, with t-tests conducted for hypothesis testing. The data reveal that profitability and firm size do not have a substantial impact on carbon emissions disclosure, while leverage has a positive significant effect. A limitation of this research is its relatively small sample size. The variables were measured using information from annual and sustainability reports, with carbon emission disclosure relying solely on sustainability reports, which may not be available for all manufacturing firms. This research provides valuable insights into accounting and environmental management practices. The results can be used by companies to enhance their transparency and environmental responsibility. It is also valuable for academics interested in carbon emission disclosure studies, as well as for policymakers in designing regulations that encourage better environmental disclosure. This research is among the first studies to combine the analysis of profitability, leverage, and company size in the context of carbon emission disclosure in the manufacturing sector in Indonesia. It provides new insights into how financial factors affect environmental transparency, a topic that has not been extensively discussed in previous literature.
THE INFLUENCE OF FEE-BASED INCOME, LEVERAGE, AND CAPITAL ADEQUACY ON THE FINANCIAL PERFORMANCE OF CONVENTIONAL BANKS
The objective of this research is to investigate the impact of capital adequacy, leverage, and fee-based income on financial performance. This investigation employs secondary data sources, specifically annual banking reports obtained from the bank's official website. The research population that will be observed is comprised of all 46 institutions that are listed on the Indonesia Stock Exchange, with the observation being conducted from 2018 to 2022. The number of observations over a five-year period is 145, as the purposive sampling technique employed in this research is limited to 29 institutions that satisfy the criteria. The regression analysis technique employs robust panel data, and the t-test is employed for hypothesis testing. Empirical evidence indicates that financial performance is significantly and positively impacted by partially fee-based income. Financial performance is significantly and adversely affected by leverage. Financial performance is not significantly impacted by capital adequacy. This research demonstrates that the financial performance of a bank can be significantly influenced by the management of fee-based income, leverage, and capital adequacy. It also offers practical advice to investors in the process of selecting potential banks to invest in the banking sector.
Village Financial Management Accountability: An Analysis of Influencing Factors
Purpose: This study aims to provide empirical evidence regarding the influence of village apparatus competence, community participation, organizational commitment of village government, and transformational leadership on the accountability of village financial management. Methodology/Approach: The population in this study consists of village government and Village Consultative Body within the Kembang subdistrict, Jepara regency. The sampling technique used is saturated sampling, resulting in 109 respondents. The data collection technique utilizes questionnaires. Results/Findings: The research findings indicate that, partially, village apparatus competence, community participation, organizational commitment of the village government, and transformational leadership have a positive and significant impact on the accountability of village financial management. Limitations: The limitations of this study lie in the subject matter, which only encompasses the sub- district level; therefore, it is advised that further research broadens the study's scope. Contribution: This study contributes to the understanding of how various factors influence accountability in village financial management, particularly for policymakers, village government officials, and researchers in the fields of public administration and community development. Novelty: This research was carried out in the village government of Kembang sub-district, Jepara Regency, and is the first study to examine the impact of village apparatus competence, community participation, organizational commitment of the village government, and transformational leadership on the accountability of village financial management
THE INFLUENCE OF FINTECH, CREDIT RISK, AND LIQUIDITY ON BANK PERFORMANCE
The purpose of this research is to examine the relationship between bank performance, fintech, credit risk, and liquidity. Secondary data for this study came from bank annual reports that were found on the bank's website. From 2018 through 2022, a total of 46 banks listed on the Indonesia Stock Exchange will be studied, making for a total of 215 observations in this population-based study. As many as forty-three different commercial banking institutions were surveyed using the purposive sample method. Panel data regression analysis and t-test hypothesis testing comprise the analytical approach. The results of the empirical study show that banks' performance is positively and significantly impacted by partly fintech. Bank performance is significantly and negatively impacted by credit risk. Bank performance is unaffected by liquidity. For the sake of this analysis, only five-year IDX-listed bank businesses are included, so the generalization of the results of this study may be limited. It is hoped that future research can consider a longer time period and different sampling methods to increase the generalizability and validity of the findings.
HARNESSING THE POWER OF FINANCIAL TECHNOLOGY: INNOVATIONS, OPPORTUNITIES, AND CHALLENGES FOR FINANCIAL INCLUSION AND SUSTAINABLE DEVELOPMENT
The Financial Sector, long known for its stability and traditionalism, has in recent years faced an unprecedented wave of innovation. This transformation, driven by the advent of financial technology—commonly known as “Fintech”—has disrupted the conventional banking and financial services industries. The Fintech revolution is not merely a passing trend but a significant shift that has redefined the way financial services are delivered, accessed, and managed. Fintech encompasses a broad range of technologies and applications, from mobile payments and digital wallets to blockchain, peer-to-peer lending, and robo-advisors. These innovations have democratized financial services, making them more accessible to individuals and businesses alike, often at a fraction of the cost of traditional financial services. Today, the rapid advancement of Financial Technology (“Fintech”) is transforming the global financial landscape, presenting both immense opportunities and evolving challenges. Fintech encompasses a broad range of digital innovations that are disrupting traditional financial services, from mobile payments and digital lending to blockchain-based remittances and robo-advisory platforms. These technological breakthroughs have the potential to dramatically improve financial access, efficiency, and inclusion—ultimately contributing to more sustainable and equitable development. However, the proliferation of fintech also raises pressing questions around regulation, consumer protection, and the socio-economic impacts of these disruptive innovations. Navigating this complex and rapidly evolving fintech ecosystem requires a nuanced understanding of the key trends, opportunities, and risks involved. In this context, this Concept Paper examines the role of financial technology in driving financial inclusion and sustainable development. It explores the various fintech innovations transforming the financial sector, the opportunities they present, and the emerging challenges that policymakers, regulators, and industry stakeholders must address.
Mediation of Organizational Commitment in Transformational Leadership, Job Satisfaction, and Teacher Performance
Purpose: This research seeks to assess how transformational leadership, job satisfaction, and organizational commitment impact teacher performance. Additionally, it aims to explore the mediating role of organizational commitment among teachers. Methodology/approach: The study sample includes 104 teachers from the Madrasah Head Working Group in Pakis Aji, Jepara. Data is drawn from the 2024 teacher performance report by Pakis Aji KKMI, with analysis conducted using Partial Least Squares (PLS) Structural Equation Modeling (SEM). Results/findings: The study reveals that job satisfaction has a direct influence on both organizational commitment and teacher performance. Transformational leadership affects organizational commitment but does not directly impact teacher performance. Furthermore, organizational commitment mediates the effects of job satisfaction and transformational leadership on teacher performance and moderates the impact of job satisfaction. Limitations: The study is focused on teachers within the Madrasah Head Working Group in Pakis Aji, Jepara, which may limit the generalizability of the results. Additionally, the analysis relies exclusively on primary data from the 2024 performance report. Contribution: This research highlights the mediating and moderating roles of organizational commitment in linking transformational leadership and job satisfaction to teacher performance, offering practical insights into strategies for enhancing teacher performance in educational settings. Novelty: A key contribution of this study is the novel identification of organizational commitment’s dual function as both a mediator and a moderator, shaping the relationships between transformational leadership, job satisfaction, and teacher performance within educational contexts.