Indonesian Journal of Entrepreneurship and Startups

Tren, Tantangan, Implementasi ESG, dan Peran Akuntansi dalam Mendukung Keberlanjutan Bisnis: Studi Tinjauan Literatur

2025-11-26T06:22:23+00:00

Studi ini menelaah perkembangan praktik Environmental, Social, and Governance (ESG) melalui kajian terhadap publikasi akademik global, laporan regulasi, dan dokumen industri. Pertanyaan utama yang dijawab dalam tinjauan ini adalah bagaimana tren, tantangan, dan praktik implementasi ESG memengaruhi keberlanjutan bisnis, serta bagaimana peran akuntansi dalam memperkuat integrasi ESG. Dengan menggunakan systematic literature review yang dikombinasikan dengan analisis konten dan tematik, penelitian ini mensintesis perkembangan utama terkait pelaporan ESG, tekanan regulasi, dan meningkatnya ekspektasi pemangku kepentingan. Hasil temuan menunjukkan bahwa adopsi ESG semakin meningkat, didorong oleh kebutuhan transparansi dan penyelarasan dengan tujuan keberlanjutan. Namun, berbagai tantangan seperti risiko greenwashing, ketidakharmonisan standar pelaporan, tingginya biaya implementasi, dan keterbatasan kapasitas organisasi masih menghambat penerapannya. Tinjauan ini juga menegaskan bahwa akuntansi memiliki peran penting dalam memastikan kredibilitas, keterbandingan, dan kegunaan informasi ESG melalui proses pengukuran, verifikasi, dan pelaporan keberlanjutan. Secara keseluruhan, studi ini memberikan pemahaman terpadu mengenai kemajuan ESG, hambatan praktis, serta implikasinya bagi ketahanan jangka panjang bisnis

A Digital Transformation, R&D Expenditure, and Business Model Innovation: Drivers of Firm Value in the Digital Economy Era

2026-03-03T19:22:11+00:00

This study examines the effect of Digital Transformation, R&D Expenditure, and Business Model Innovation on Firm Value among technology companies listed on the Indonesia Stock Exchange for the 2023–2025 period. A quantitative approach with multiple linear regression was employed. Using purposive sampling, 34 companies were selected, yielding 102 observations. Firm value was measured using Tobin's Q. Results indicate that Digital Transformation and Business Model Innovation positively and significantly affect firm value, while R&D Expenditure exerts a significant negative effect. Simultaneously, all variables significantly influence firm value with a model predictive capacity of 77.4%. These findings confirm the Resource-Based View that digital capabilities and business model innovation constitute primary strategic resources driving value creation in technology firms

Analisis Pelayanan Publik dan Dinamika Interaksi Sosial di Dinas Dukcapil Kabupaten Nias Utara

2025-12-13T01:44:48+00:00

Penelitian ini bertujuan untuk menganalisis kualitas pelayanan publik dan dinamika interaksi sosial di Dinas Kependudukan dan Pencatatan Sipil (Disdukcapil) Kabupaten Nias Utara. Penelitian ini menerapkan metode kualitatif deskriptif dengan teknik pengumpulan data melalui wawancara dan observasi lapangan. Hasil penelitian menunjukkan bahwa secara prosedural, pegawai telah memiliki pemahaman yang baik terhadap Standar Operasional Prosedur (SOP) dan mampu membangun interaksi sosial yang positif, sopan, serta adil dengan masyarakat. Namun, efektivitas pelayanan masih terkendala oleh hambatan teknis, khususnya ketidakstabilan jaringan dan gangguan server pada bidang Pengelolaan Informasi Administrasi Kependudukan, yang berdampak pada waktu tunggu layanan. Selain itu, ditemukan kendala struktural berupa fasilitas sarana prasarana yang belum merata, pelatihan pegawai yang tidak terstruktur, serta mekanisme penanganan keluhan yang tidak konsisten

Sustainability Reporting Trends: A Systematic Literature Review

2025-11-26T06:33:49+00:00

This study aims to analyze trends and directions in sustainability report research using the SINTA indexed journal database and Emerald Insight international journal publications. This study uses a Systematic Literature Review (SLR) approach by reviewing open access articles published between 2019 and 2025. This study uses a framework of legitimacy theory, stakeholder theory, agency theory, signaling, and institutional theory that includes empirical and conceptual studies. The results of the analysis show that most studies in Indonesia use a quantitative approach with data from company annual reports from the Indonesia Stock Exchange. On the other hand, articles from Emerald Publishing combine quantitative and mixed methods approaches based on GRI standards as a measure of sustainability. Theoretically, these results increase the relevance of legitimacy theory and stakeholder theory as conceptual foundations in sustainability report analysis. Practically, this study highlights the importance of SR implementation and monitoring as tools for corporate transparency and accountability

Shaping Indonesia’s Digital Future: Relationship Between Public Education Expenditures and ICT Competence

2026-01-12T02:27:38+00:00

The acceleration of digital transformation has significantly enhanced information and communication technology (ICT) competence among Indonesian citizens, thereby strengthening the nation’s overall competitiveness. Despite this progress, there remains a need to understand the extent to which government education spending influences the improvement of ICT skills in both the short and long term. This study investigates the dynamic effects of education expenditure on ICT competence in Indonesia using provincial-level panel data sourced from the Indonesian Central Bureau of Statistics and the Ministry of Finance, covering the period from 2015 to 2023. The analysis employs the Generalized Method of Moments (GMM) to capture both temporal and cross-sectional variations. The results reveal that, in the short term, government education spending has a negative effect on ICT competence, possibly due to implementation delays or inefficiencies in resource allocation. However, in the long term, education spending contributes positively and significantly to the enhancement of ICT competence, indicating the cumulative benefits of sustained investment in education. Furthermore, internet access is consistently found to have a positive impact on ICT competence, emphasizing the importance of digital infrastructure. These results imply that consistent and well-targeted education investments, particularly in digital literacy and infrastructure, are essential for sustaining long-term ICT competence and supporting Indonesia’s digital transformation agenda

Promosi sebagai Magnet: Analisis Dampaknya terhadap Pertumbuhan Konsumen

2025-12-05T05:03:45+00:00

Penelitian ini menganalisis pengaruh promosi terhadap pertumbuhan konsumen pada usaha makanan-minuman Chito Roll. Desain penelitian bersifat deskriptif kuantitatif dengan membandingkan tiga batch penjualan yang berbeda intensitas promosinya. Analisis menggunakan uji Chi-Square dan korelasi Spearman. Hasil menunjukkan perbedaan signifikan jumlah konsumen antar batch (χ² = 35.119; p < 0.001) serta hubungan positif sempurna antara promosi dan pertumbuhan konsumen (rho = 1.0; p < 0.05). Promosi aktif menghasilkan jumlah konsumen tertinggi, sementara tidak adanya promosi menurunkan penjualan. Penelitian menegaskan bahwa promosi konsisten sangat penting bagi keberlanjutan usaha