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Masalah lingkungan yang terus meningkat menjadi ancaman yang nyata bagi manusia, pertumbuhan ekonomi, dan lingkungan. Keberlangsungan bisnis pada dasarnya tidak hanya mengutamakan keuntungan tetapi harus memperhatikan lingkungan alam, sosial, dan perubahan yang dinamis. Konsep green innovation dan green entrepreneur orientation penting diterapkan oleh pelaku usaha kecil dan menengah karena UKM lebih memiliki kebebasan dan fleksibilitas dalam menciptakan inovasi dibandingkan dengan perusahaan besar. Penelitian ini bertujuan untuk menganalisis peranan green innovation sebagai mediasi antara green entrepreneurial orientation dan kinerja kewirausahaan. Penelitian ini menggunakan purposive sampling dengan jumlah responden sebanyak 191 UKM yang beropesasi di Sumatera Barat. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei. Kuesioner disebar dengan mengunjungi UKM ke tempat usahanya secara langsung dan dengan menggunakan google formulir untuk daerah yang tidak terjangkau oleh peneliti. Teknik analisis yang digunakan adalah Partial Least Square (PLS). Hasil penelitian ini menyimpulkan bahwa green innovation sebagai mediasi antara green entrepreneurial orientation berpengaruh secara signifikan terhadap kinerja kewirausahaan.

Penelitian ini bertujuan untuk menguji secara empiris pengaruh leverage, profitabilitas, rasio likuiditas, kepemilikan kas, dan rasio cakupan bunga terhadap pengungkapan integrated reporting pada perusahaan teknologi di indonesia yang terdaftar di BEI tahun 2018-2022. Sampel terdiri dari 14 perusahaan sektor teknologi yang terdaftar di Bursa Efek Indonesia periode 2018-2022.Teknik pengambilan sampel adalah purposive sampling. Analisis data dilakukan dengan Eviews 12. Metode analisis isi digunakan untuk mengumpulkan informasi integrated reporting dalam laporan keberlanjutan dan laporan tahunan perusahaan. Penelitian ini menunjukkan bahwa leverage berpengaruh terhadap pengungkapan integrated reporting. Namun, profitabilitas tidak terhadap pengungkapan integrated reporting. Selanjutnya, rasio likuiditas berpengaruh terhadap pengungkapan integrated reporting. Namun, kepemilikan kas dan rasio cakupan bunga tidak berpengaruh terhadap pengungkapan integrated reporting. Ini adalah studi empiris pertama yang membahas dampak sekumpulan variabel keuangan pada pelaporan terintegrasi dalam konteks negara berkembang seperti Indonesia. Ini juga merupakan studi pertama yang berhubungan dengan pengungkapan integrated reporting melalui perspektif pemegang saham dan pemangku kepentingan, Penelitian ini berkontribusi pada literatur pengungkapan dengan memberikan bukti teoretis dan empiris baru dalam konteks pasar negara berkembang. Kata Kunci: leverage,profitabilitas, rasio likuiditas, kepemilikan kas, rasio cakupan bunga, pengungkapan integrated reporting

Penelitian ini bertujuan untuk menguji secara empiris pengaruh inovasi keuangan, adaptasi teknologi terhadap keberlanjutan UKM dengan dukungan pemerintah sebagai mediasi di Provinsi Sumatera Barat. Penelitian ini menggunakan purposive sampling dengan sampel sebanyak 255 UKM yang berada di Sumatera Barat. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode survei. Kuesioner disebar dengan mengunjungi UKM ke tempat usahanya secara langsung dan dengan menggunakan google formulir untuk daerah yang tidak terjangkau oleh peneliti. Penelitian ini menggunakan analisis jalur (path analysis), untuk menganalisis data menggunakan program Smart-PLS. Hasil penelitian membuktikan bahwa inovasi keuangan, adaptasi teknologi, dan dukungan pemerintah serta Inovasi keuangan yang dimediasi oleh dukungan pemerintah berpengaruh secara signifikan terhadap keberlanjutan UKM. Sedangkan adaptasi teknologi yang dimediasi oleh dukungan pemerintah tidak berpengaruh secara signifikan terhadap keberlanjutan UKM. Kata Kunci : Inovasi keuangan, Adaptasi Teknologi, Dukungan Pemerintah, Keberlanjutan Usaha Kecil Menengah (UKM)

ESG disclosure sangat dibutuhkan dalam peningkatan nilai perusahaan energi. Peningkatan nilai perusahaan perusahaan energi di Indonesia perlu memperhatikan dan memperkuat karakteristik komite auditnya. Penelitian ini bertujuan untuk menguji pengaruh karakteristik komite audit khususnya ukuran komite audit, independensi komite audit dan frekuensi rapat terhadap nilai perusahaan pada perusahaan energi di Indonesia. Sampel terdiri dari 80 perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2022. Teknik pengambilan sampel adalah purposive sampling. Analisis data dilakukan dengan SmartPLS versi 3. Hasil empiris dari penelitian ini memberikan bukti adanya pengaruh negatif dari frekuensi rapat terhadap nilai perusahaan. Namun, ukuran komite audit dan independensi komite audit tidak berpengaruh terhadap nilai perusahaan. Selanjutnya, independensi dan frekuensi rapat komite audit berpengaruh terhadap ESG disclosure. Namun, ukuran komite audit tidak berpengaruh terhadap ESG disclosure. Demikianjuga, ESG disclosure berpengaruh terhadap nilai perusahaan. Penelitian ini berhasil membuktikan ESG disclosure berpengaruh sebagai mediasi antara frekuensi rapat komite audit terhadap nilai perusahaan. Namun, ESG disclosure tidak berpengaruh sebagai mediasi antara frekuensi rapat komite audit terhadap nilai perusahaan. Penelitian ini dapat menjadi landasan bagi perusahaan untuk memperkuat dan meningkatkan fungsi komite auditnya dan ESG disclosure dengan tujuan meningkatkan nilai perusahaan dan memenuhi harapan para pemangku kepentingan. Kata Kunci: nilai perusahaan, ukuran komite audit, independensi komite audit, frekuensi rapat komite audit, environmental social governance (ESG) disclosure.

The Covid-19 pandemic has systematically impacted all lines, including the hospitality industry, which experienced the lowest occupancy rate. For this reason, innovation is needed for the hotel industry to develop intellectual capital management and be entrepreneurially oriented so that its business can continue to breathe amid the current global pandemic. This study aims to examine the effect of intellectual capital and entrepreneurial orientation on business performance in hospitality tourism in West Sumatra. The population of this study is all-star and non-star hotels registered with the Central Bureau of Statistics of West Sumatra Province. Our results demonstrate that human and structural capital do not significantly affect business performance. Meanwhile, relational capital and entrepreneurial orientation have a significant effect on the performance of the hotel business. The results of this study contribute to knowledge about the relationship of intellectual capital in the hotel business to improve business performance, especially in the current situation of the Covid-19 pandemic., Pandemi Covid-19 memberikan dampak sistematis ke semua lini tidak terkecuali industri perhotelan dengan tingkat okupasi yang terendah. Untuk itu, diperlukan inovasi bagi industri perhotelan mengembangkan manajemen modal intelektual dan berorientasi kewirausahaan agar bisnisnya bisa terus bernapas di tengah pandemi global saat ini. Penelitian ini bertujuan untuk menguji pengaruh modal intelektual dan orientasi kewirausahaan terhadap kinerja bisnis pada pariwisata perhotelan di Sumatera Barat. Populasi penelitian ini seluruh hotel berbintang dan non bintang yang terdaftar pada Badan Pusat Statistik Provinsi Sumatera Barat. Hasil penelitian membuktikan bahwa human capital dan structural capital tidak berpengaruh signifikan terhadap kinerja bisnis. Sedangkan relational capital dan orientasi kewirausahaan terbukti signifikan berpengaruh terhadap kinerja bisnis perhotelan. Hasil penelitian ini memberikan kontribusi kepada pengetahuan tentang hubungan modal intelektual dalam bisnis perhotelan untuk meningkatkan kinerja bisnisnya, khususnya dalam situasi pandemi Covid-19 saat ini.

Banana (Musa spp.) is one of important food crops that contributes to the Malaysia’s economy from agro-based industry sector. This study aims to inspect the sustainability of banana cultivation by smallholder in Malaysia based on auditing the energy efficiency use and carbon footprint on its crop upkeep operation. Data were collected based on oral interviews with the owner of smallholder banana farming at Labuan, off the coast of the state of Sabah in East Malaysia, Malaysia. The findings showed total energy input use for crop upkeep in banana cultivation was 17998.50 MJ ha-1 . The ratio of energy output/inputs was equal to 1.002, which means crop upkeep operation in the study area is not therefore gaining energy, and it is not losing energy. Total carbon footprint was 551.35 kg CO2-eq ha-1 or equal to 58.11 g CO2-eq kg-1 banana. In general, the value reflects the sustainability of smallholder banana farming in the study area was mediocre. Thus, sustainable cultivation techniques should be enhanced in the banana farming to lift-up the energy efficiency use, and furthermore meet the relevant points in the Sustainable Development Goals (SDGs)

Main Purpose – This study examines the characteristics of CEOs and women on boards related to earning management. Method – This study uses panel data regression methods. The sample size includes 23 consumer goods companies listed on the Indonesian Stock Exchange from 2016 to 2020. Main Findings - This study provides evidence that CEO age, tenure, board membership, compensation, and expertise characteristics influence performance management behavior. Duality, turnover, and citizenship do not lead to earning management behavior. In contrast, women on board also do not lead to behaviors that influence earning management. Theory and Practical Implications – This study supports the agency theory and recommends that female characteristics of CEOs and boards provide insight into the performance of CEO within organizations in terms of earning management behavior. Novelty – This study conceptualizes all the characteristics of CEOs and women on board in consumption industry sector companies.

Entrepreneurial orientation is an important mechanism for small and medium enterprises to persist in a dynamic business atmosphere. This study intends to inspect the role of competitive advantage in the connection between entrepreneurial orientation and business performance Small and medium business women entrepreneurs where the population of this study. They were engaged in culinary businesses registered with the Department of Cooperatives & SMEs, Padang City, West Sumatra. The random sampling method in a survey method is used in data collection. The Slovin formula with the calculation results of 97 culinary SMEs. This study used the SmartPLS (Partial Least Square) program in analyzing the data and test hypotheses. The results of hypothesis testing showed that competitive advantage significantly affects the connection between entrepreneurial orientation and women's business performance. This study suggests that the women entrepreneurs with entrepreneurial orientation attitudes are to create added value and competitive advantage for the businesses. Hence, their businesses have more advantages than the other similar businesses, which do not have an entrepreneurial orientation attitude.

UMKM(Usaha mikro kecil menengah) mempunyai peran penting dalam mendorong perekonomian nasional,dan menciptakan lapangan pekerjaan. Semua orang bisa menjadi pelaku UMKM, tidak terkecuali mahasiswa perempuan FakultasEkonomi dan Bisnis (FEB) Universitas Bung Hatta.Mahasiswa perempuanmerupakan generasi milenialharapan bangsa. Mahasiswa perempuan FEB dipilih karena selain lebih banyak memiliki minat di bidangkewirausahaan, juga memilikiketekunan, ketelitian, kesabaran, berkemauan keras, semangat tinggi dan disiplin. Literasi dan teknologi keuangan merupakan pengetahuan danketerampilan yangdihadapi dalam era digital. Masalah yang ada adalah laporan keuangan yang tidak adaatau tidak lengkap,tidak bisa membedakan keuangan usaha dengan keuangan pribadi, kurang kompeten dengan teknologi keuangan secara digital merupakan kendala yang dihadapi oleh UMKM. Dengan adanya kegiatan pengabdian kepada masyarakat ini diharapkan dapat memecahkan masalah dan mencari jalan keluar. Diharapkan setelah kegiatan ini, UMKMmahasiswa perempuan mempunyai pengetahuan, pemahaman, kemampuan tentang membaca, menganalisis, mengambil keputusan, mengimplementasikan dan menggunakan literasi dan teknologi keuangan usaha denganbaik. Sehingga usaha tersebut bisa berkembang dengan baik, dapat diandalkan dan memiliki daya saing baik di pasar. Cara mengatasi masalah adalahmembantudan memberikan pelatihandan pengetahuan dibidang literasi dan teknologi keuangan.Pemahamandan ketrampilan pembuatan laporan keuangan (kas, neraca, dan laporan laba rugi)dan keterampilan penggunaan teknologi keuangan (sistem pembayaran dan pembiayaan online). Setelah kegiatan PKM dan melakukan monitoring, evaluasi serta pendampingan UMKM mahasiswaperempuan FEB UBH mendapat ilmu tentang literasi dan teknologi keuangan yang diharapkan bisa mereka terapkan pada usaha mereka

Abstrak Penelitian ini bertujuan untuk menguji peran financiall distress, memediasi kepemilikan manajerial terhadap konservatisme akuntansi pada perusahaan Manufaktur dengan sub sektor industri dasar dan kimia yang terdaftar di Bursa Efek Indonesia selama periode 2016 – 2019. Sampel penelitian ini dipilih dengan menggunakan purposive sampling dan diperoleh data sebanyak 16 perusahaan dengan data selama 4 tahun. Metode analisis yang digunakan dalam penelitian ini menggunakan Sobel test sedangkan pengujian hipotesis dilakukan dengan menggunakan uji Regresi. Hasil dari penelitian ini menujukan bahwa kepemilikan manajerial setelah melalui financial distress sebagai variabel mediasi dan kepemilikan manajerial berpengarih negatif dan signifikan terhadap konservatisme akuntansi, sedangkan financial distress berpengaruh positif terhadap konservatisme akuntansi dan kepemilikan manajerial berpengaruh negatif signifikan terhadap konseravtisme akuntansi. Kata Kunci: Peran financial distress memediasi kepemilikan manajerial terhadap konservatsime akuntansi

Kinerja organisasi dalam skala usaha kecil menengah (UKM) memerlukan starategi dalam mencapai tujuan suatu organisasi. Penurunan pertumbuhan penjualan saat ini salah satunya di sebabkan oleh virus yang sedang mewabah saat ini. Untuk menjalankan tujuan dalam penelitian ini, UKM harus mampu mengelola human capital, spiritual capital dan orientasi kewirausahaan dengan baik. Penelitian ini bertujuan untuk menguji pengaruh human capital, spiritual capital dan orientasi kewirausahaan terhadap kinerja organisasi pada UKM kuliner di Kota Padang. Metode pengambilan sampel dari penelitian ini menggunakan rumus Slovin dengan sampel sebanyak 100 UKM kuliner. hasil penelitian ini secara empiris membuktikan bahwa terdapat pengaruh yang signifikan dari human capital dan orientasi kewirausahaan terhadap kinerja organisasi dan tidak terdapat pengaruh yang signifikan dari spiritual capital terhadap kinerja organisasi.

Purpose: The purpose of this study was to analyse empirically the practice of women's entrepreneurship and its relation to the adoption of the Covid-19 Pandemic ICT among SMEs in West Sumatra. Methodology/approach: This study used a quantitative approach to empirically prove the practice of women's entrepreneurship to the use of ICT among SMEs. The population in this study were female SMEs listed in the West Sumatra Province Cooperative and SME’s Office. A random sampling technique with a simple random type was used in the selection of respondents. Questionnaires, surveys, and interviews were distributed to 210 respondents to collect data and other related information from respondents. Results/findings: The results of this study proved that there is an effect of women's entrepreneurship practices on ICT adoption among SMEs in West Sumatra. The customers, training and education, skills, and internal support such as culture, social structure, religion, and family as well as external environment such as government and association institutions are that are part of the dimensions of women's entrepreneurship practices and have greatly affected the adoption of ICT in SMEs. Limitations: This research was only focused on women entrepreneurs of SMEs in West Sumatra; hence, further research is recommended by further expanding the object of research to all gender involved in SMEs. Contribution: Empowerment of women was encouraged by considering that women have the same opportunity as those men in order to be able to learn, improve their abilities, and work in business professions as technological-based innovation entrepreneurs.

Purpose: The purpose of this study was to analyse empirically the practice of women's entrepreneurship and its relation to the adoption of the Covid-19 Pandemic ICT among SMEs in West Sumatra. Methodology/approach: This study used a quantitative approach to empirically prove the practice of women's entrepreneurship to the use of ICT among SMEs. The population in this study were female SMEs listed in the West Sumatra Province Cooperative and SME’s Office. A random sampling technique with a simple random type was used in the selection of respondents. Questionnaires, surveys, and interviews were distributed to 210 respondents to collect data and other related information from respondents. Results/findings: The results of this study proved that there is an effect of women's entrepreneurship practices on ICT adoption among SMEs in West Sumatra. The customers, training and education, skills, and internal support such as culture, social structure, religion, and family as well as external environment such as government and association institutions are that are part of the dimensions of women's entrepreneurship practices and have greatly affected the adoption of ICT in SMEs. Limitations: This research was only focused on women entrepreneurs of SMEs in West Sumatra; hence, further research is recommended by further expanding the object of research to all gender involved in SMEs. Contribution: Empowerment of women was encouraged by considering that women have the same opportunity as those men in order to be able to learn, improve their abilities, and work in business professions as technological-based innovation entrepreneurs.

Purpose: The purpose of this study was to analyse empirically the practice of women's entrepreneurship and its relation to the adoption of the Covid-19 Pandemic ICT among SMEs in West Sumatra. Methodology/approach: This study used a quantitative approach to empirically prove the practice of women's entrepreneurship to the use of ICT among SMEs. The population in this study were female SMEs listed in the West Sumatra Province Cooperative and SME’s Office. A random sampling technique with a simple random type was used in the selection of respondents. Questionnaires, surveys, and interviews were distributed to 210 respondents to collect data and other related information from respondents. Results/findings: The results of this study proved that there is an effect of women's entrepreneurship practices on ICT adoption among SMEs in West Sumatra. The customers, training and education, skills, and internal support such as culture, social structure, religion, and family as well as external environment such as government and association institutions are that are part of the dimensions of women's entrepreneurship practices and have greatly affected the adoption of ICT in SMEs. Limitations: This research was only focused on women entrepreneurs of SMEs in West Sumatra; hence, further research is recommended by further expanding the object of research to all gender involved in SMEs. Contribution: Empowerment of women was encouraged by considering that women have the same opportunity as those men in order to be able to learn, improve their abilities, and work in business professions as technological-based innovation entrepreneurs.

Purpose: The purpose of this study was to analyse empirically the practice of women's entrepreneurship and its relation to the adoption of the Covid-19 Pandemic ICT among SMEs in West Sumatra. Methodology/approach: This study used a quantitative approach to empirically prove the practice of women's entrepreneurship to the use of ICT among SMEs. The population in this study were female SMEs listed in the West Sumatra Province Cooperative and SME’s Office. A random sampling technique with a simple random type was used in the selection of respondents. Questionnaires, surveys, and interviews were distributed to 210 respondents to collect data and other related information from respondents. Results/findings: The results of this study proved that there is an effect of women's entrepreneurship practices on ICT adoption among SMEs in West Sumatra. The customers, training and education, skills, and internal support such as culture, social structure, religion, and family as well as external environment such as government and association institutions are that are part of the dimensions of women's entrepreneurship practices and have greatly affected the adoption of ICT in SMEs. Limitations: This research was only focused on women entrepreneurs of SMEs in West Sumatra; hence, further research is recommended by further expanding the object of research to all gender involved in SMEs. Contribution: Empowerment of women was encouraged by considering that women have the same opportunity as those men in order to be able to learn, improve their abilities, and work in business professions as technological-based innovation entrepreneurs.

Purpose: The purpose of this study was to analyse empirically the practice of women's entrepreneurship and its relation to the adoption of the Covid-19 Pandemic ICT among SMEs in West Sumatra. Methodology/approach: This study used a quantitative approach to empirically prove the practice of women's entrepreneurship to the use of ICT among SMEs. The population in this study were female SMEs listed in the West Sumatra Province Cooperative and SME’s Office. A random sampling technique with a simple random type was used in the selection of respondents. Questionnaires, surveys, and interviews were distributed to 210 respondents to collect data and other related information from respondents. Results/findings: The results of this study proved that there is an effect of women's entrepreneurship practices on ICT adoption among SMEs in West Sumatra. The customers, training and education, skills, and internal support such as culture, social structure, religion, and family as well as external environment such as government and association institutions are that are part of the dimensions of women's entrepreneurship practices and have greatly affected the adoption of ICT in SMEs. Limitations: This research was only focused on women entrepreneurs of SMEs in West Sumatra; hence, further research is recommended by further expanding the object of research to all gender involved in SMEs. Contribution: Empowerment of women was encouraged by considering that women have the same opportunity as those men in order to be able to learn, improve their abilities, and work in business professions as technological-based innovation entrepreneurs.