scholarly journals An Implementation of Sustainability Reporting Model in Village-Owned Enterprise and Small and Medium Enterprise: Case Study in Bali, Indonesia

2018 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Sustainability Reporting ◽  
Document Analysis ◽  
Structured Interview ◽  
Research Data ◽  
New Paradigm ◽  
Corporate Reporting ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
The Village

Sustainability reporting becomes a new paradigm in corporate reporting. This article discusses theimplementation of sustainability reporting model on village-owned enterprise (VOE) and small andmedium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptivestudy and literature research. This research was conducted at the village-owned enterprise and somesmall and medium enterprise in Tajun village, Buleleng, Bali. The process of this research divided intoinitial research, data collection, create the sustainability reporting model, and the implementation of thesustainability reporting model. The methods of collected data are semi-structured interview,observation, and document analysis. Sustainability reporting model in village-owned enterprise andsmall and medium enterprises based on GRI G4 standard. There are five stages on sustainabilityreporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage,monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increasestransparency towards stakeholders and improves the optimization of business process. This resultindicated that VOE and SMEs can more contribute than other related business in sustainability context. Keywords: sustainability reporting, sustainability reporting model, village-owned enterprise, small andmedium enterprises

scholarly journals An Implementation Model of Sustainability Reporting in Village-Owned Enterprise and Small and Medium Enterprises

2018 ◽  
Vol 2 (2) ◽  
pp. 90 ◽  
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Small And Medium Enterprises ◽  
Sustainability Reporting ◽  
Structured Interview ◽  
Implementation Model ◽  
Medium Enterprise ◽  
Qualitative Descriptive ◽  
Medium Enterprises ◽  
The Impact ◽  
The Village ◽  
Initial Research

This article describes the implementation model of sustainability reporting in village-owned enterprise (VOE) and small and medium enterprises (SMEs), especially in Indonesia. This research design is a qualitative descriptive study and literature research. This research was conducted at the village-owned enterprise and some small and medium enterprise in Tajun village, Buleleng, Bali. The process of this research is divided into initial research, data collection, create the sustainability reporting model, and the implementation of the sustainability reporting model. The methods of collected data are semi-structured interview, observation, and document analysis. Sustainability reporting model in village-owned enterprise and small and medium enterprises based on GRI G4 standard. There are five stages on sustainability reporting model for VOE and SMEs. The five stages are prepare stage, connect stage, define stage, monitoring stage, and reporting stage. Sustainability reporting on VOE and SMEs increases transparency towards stakeholders and improves the optimization of business process. This result indicated that VOE and SMEs can more contribute than other related business in sustainability context. The impact of this research can help more VOE and SMEs reach and build their sustainability in their business activities.

scholarly journals Pemodelan Proses Penyusunan Laporan Keberlanjutan pada Usaha Kecil dan Menengah (UKM)

AKUNTABEL ◽  
2017 ◽  
Vol 14 (1) ◽  
pp. 29
Author(s):  
Putu Sukma Kurniawan
Keyword(s):  
Small And Medium Enterprises ◽  
Sustainability Reporting ◽  
New Paradigm ◽  
Corporate Reporting ◽  
Medium Enterprises ◽  
Sustainability Report

Sustainability reporting becomes a new paradigm in corporate reporting. Sustainability reporting demonstrates that management of company have a commitment to engage in business activities, building on the concept of sustainability. This article discusses the implementation of the sustainability reporting on a small and medium enterprises, especially in Indonesia. The discussion is done on the opportunities and challenges of sustainability reporting in small and medium enterprises. Implementation of sustainability reporting in small and medium enterprises adapted to the GRI G4 standard.Keywords:  sustainability reporting, sustainability report, small and medium enterprises, GRI G4 standard

scholarly journals Realitas Implementasi Pengelolaan Keuangan Desa pada APBDes di Desa Dauh Peken

2019 ◽  
pp. 230
Author(s):  
I Wayan Purwa Astawa ◽  
I Gusti Ayu Nyoman Budiasih
Keyword(s):  
Financial Management ◽  
Research Data ◽  
Qualitative Approach ◽  
Case Study Method ◽  
The Village ◽  
Depth Interviews ◽  
Common Understanding

One of the problems that appear in village financial management is the issue of its implementation in the Village Revenue and Expenditure Budget. The implementation is not in accordance with the provisions of Permendagri 113 of 2014 concerning village financial management due to the lack of common understanding, views, and commitments from village financial organizers. The purpose of this study was to determine the reality of the implementation of financial management of the village of Dauh Peken in Tabanan District, Tabanan Regency based on Permendagri 113 of 2014 on village financial management. The research is descriptive with a qualitative approach, research data obtained through in-depth interviews, observation, and documentation studies. This study was analyzed using the Case Study method. The results of the study indicate that the Dauh Peken Village has not fully complied with the provisions of the regulation in financial management during the implementation of the Village Revenue and Expenditure Budget. This requires synergy between the district and sub-district governments in terms of assistance and supervision of village finance providers.   Keywords: Village finance, regulations, village finance providers.  

scholarly journals Waste Management Firms as Catalysts for Developing SME's Circular Business Models: the Possibilities of Industrial Symbiosis

2021 ◽  
Vol 7 (1) ◽  
pp. 16-27
Author(s):  
Han van Kleef ◽  
Donald Ropes
Keyword(s):  
Waste Management ◽  
Business Models ◽  
Model Development ◽  
Structured Interview ◽  
Industrial Symbiosis ◽  
New Business ◽  
Medium Enterprise ◽  
Lead Firm ◽  
Business Model Development

The purpose of this research was to explore possibilities for waste management firms (WMFs) to act as lead firms in industrial symbiosis (IS) processes with small and medium enterprise (SME) clients in order to promote circular business models. We were curious to see how willing, and able four local WMFs were regarding the adoption of a firm lead role and under what conditions. We used a case study design because of the lack of research on the topic and the explorative nature of the research itself. First, we interviewed nine representatives from four WMFs using a semi-structured interview protocol. We then presented our results to the representatives as a basis for further discussion. We found that WMFs are open to adopting the various roles associated with a lead firm position in industrial symbiosis but need various kinds of support in order to so, for example, in coordinating the IS – network and for financing the activities. Our research is original in the sense that we look at the concept of IS from the specific context of a WMF-SME symbiotic relationship. We also contribute to both the IS literature as well as that of new business model development. Management implications include understanding why firms are willing to explore new business models with their client partners.

scholarly journals POLICY ON OVERCOMING VILLAGE BUDGET DEVIATIONS BY THE GOVERNMENT INTERNAL SUPERVISORY APPARATUS IN INDONESIA (CASE STUDY OF TANJUNGSARI VILLAGE, LAMPUNG)

Cepalo ◽  
2021 ◽  
Vol 5 (1) ◽  
pp. 23-38
Author(s):  
I Ketut Seregig ◽  
Bambang Hartono ◽  
Yustina Ndari
Keyword(s):  
Research Data ◽  
Project Proposal ◽  
Penal Policy ◽  
The Government ◽  
Village Government ◽  
Prevention Of Crime ◽  
Administrative Sanctions ◽  
The Village ◽  
Government Level

Corruption is deeply rooted in Indonesia. This fact is undeniable when this crime has occurred at the lowest government level, namely in the village government. One sample of cases raised in this study is the alleged Corruption Crime committed by the Head of Tanjungsari Natar Village, South Lampung, named Robangi. The problems examined in this alleged criminal act are the factors causing the perpetrator to commit the criminal act of corruption. Second, the pattern of countermeasures carried out by APIP in resolving the case. The method used is qualitative and in the research data collection using a normative juridical approach and empirical juridical. Meanwhile, the theory used as a knife of analysis is the theory of Non-Penal Policy proposed by Muladi and Barda Nawawi Arief, which states that "non-penal policy is the prevention of crime which prioritizes the prevention of crimes committed by guidance, aims to prevent before the crime occurs, and/or the perpetrator does not repeat his actions".The results showed that the factors causing the perpetrator to commit these acts were because the project implementation was not following the proposal, the use of funds was not per the project proposal (total loss), the reason was that at the request of the community, the planned construction was moved to another place. This act is procedurally violating the SOP for the management of state finances. However, empirical facts prove no state loss in the corruption crime allegedly committed by the village head. Based on these facts, APIP South Lampung Regency has implemented a countermeasures policy by imposing administrative sanctions on the village head of Tanjungsari, Natar District, South Lampung.

scholarly journals Pemanfaatan Teknologi Informasi dan Komunikasi (TIK) di Tingkat Pemerintahan Desa

2014 ◽  
Vol 17 (2) ◽  
pp. 129-140 ◽  
Author(s):  
Didit Praditya
Keyword(s):  
Central Government ◽  
Business Sector ◽  
Before And After ◽  
Village Government ◽  
Ict Training ◽  
Small Medium Enterprises ◽  
Medium Enterprises ◽  
The Village

The central government often puts the village as an object, so the utilization of ICT programs only reached district or subdistrict area. Therefore the emergence of movement from villages that use internet, become a lesson that the initiative can be done from the bottom (village). The research was conducted through a case study by performing interviews and observations in Panjalu Village, Subdistrict Panjalu, Distric of Ciamis. Interview guidance is used to find out the condition of the village before and after the utilization of ICT. The result showed that Panjalu Village has held ICT training to the village employees and cadres. The utilization of ICT related to the business sector is quite complete and informative. The available website is used by the village government to promote agricultural, tourist sites, and handicrafts from SME (Small Medium Enterprises). In terms of e-government solution, the utilization of ICT largely are in the information stage, and a little bit are still in the interaction stage. The utilization of ICT in Panjalu Village is used to distribute or disseminate the information regarding the development activities.

scholarly journals Women’s receptivity to Fetal Alcohol Spectrum Disorders prevention approaches: A case study of two regions in Russia

2014 ◽  
Vol 3 (1) ◽  
pp. 5-15 ◽  
Author(s):  
Tatiana Balachova ◽  
Barbara Bonner ◽  
David Bard ◽  
Mark Chaffin ◽  
Galina Isurina ◽  
...  
Keyword(s):  
Alcohol Consumption ◽  
Fetal Alcohol Spectrum Disorders ◽  
Structured Interview ◽  
Research Data ◽  
Demographic Characteristics ◽  
Sources Of Information ◽  
Fetal Alcohol ◽  
Spectrum Disorders ◽  
Fetal Alcohol Spectrum

Balachova, T., Bonner, B., Bard, D., Chaffin, M., Isurina, G., Owora, A., Tsvetkova, L., & Volkova, E. (2014). Women’s receptivity to Fetal Alcohol Spectrum Disorders prevention approaches: A case study of two regions in Russia. The International Journal Of Alcohol And Drug Research, 3(1), 5-15. doi:10.7895/ijadr.v3i1.158Aims: This study obtained data to inform the development of programs for prevention of Fetal Alcohol Spectrum Disorders (FASD) by examining Russian women’s perceptions about the determinants of their decisions regarding alcohol consumption during pregnancy; the importance of educating professionals and community about FASD; and the credibility of various sources of information.Design: Cross-sectional survey.Setting: Seven women’s clinics in St. Petersburg and the Nizhny Novgorod region in Russia.Participants: Six hundred and forty-eight pregnant and non-pregnant women of childbearing age.Measures: A face-to-face structured interview assessed demographic characteristics, pregnancy status, alcohol consumption, and level of trust in and receptivity to FASD prevention messages.Findings: The most influential contributor to women’s decisions regarding alcohol consumption during pregnancy was their own knowledge, followed by information from an obstetrician/gynecologist or nurse. It was most important to women that obstetrics and gynecology professionals and husbands or partners were knowledgeable about the effects of drinking during pregnancy. Physicians’ recommendations and research data were regarded by the women as the most credible sources of information. There were significant variations in responses by socio-demographic characteristics and alcohol consumption levels. Younger women were more likely to report the contributions of husbands, mothers, and friends or coworkers to their decisions about alcohol consumption and indicated the importance of educating these people. Women at risk for alcohol use during pregnancy reported greater influence of husbands or partners and warning labels on containers on their alcohol consumption.Conclusions: This study emphasizes the importance of broadly disseminating information about FASD, particularly research data, through education of health professionals and the general public in Russia. Women’s socio-demographic characteristics and alcohol consumption levels should be considered in designing prevention programs.

SAK-EMKM IMPLEMENTATION of MEDIUM ENTERPRISE FINANCIAL STATEMENT In Salatiga (Case Study of Medium Enterprise XZY in Salatiga)

2020 ◽  
Vol 4 (2) ◽  
Author(s):  
Regina Aurellia Putri ◽  
Paskah Ika Nugroho
Keyword(s):  
Business Performance ◽  
Small And Medium Enterprises ◽  
Financial Accounting ◽  
Financial Statement ◽  
Financial Position ◽  
Income Statement ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
To Receive

In order to evaluate Business Performance and make Small and Medium Enterprise easier to receive Business Credit Community, Ikatan Akuntan Indonesia (IAI) provides SAK EMKM (Financial Accounting Standards of Micro, Small and Medium Enterprises). SAK EMKM consists of Statement of Financial Position, Income Statement, and Notes to Financial Statement. Object of this research is Charcoal Briquette Producers that is categorized as Medium Enterprise located in in Salatiga. Purpose of this research is to educate and assist EMKM XYZ in arranging financial statement, since owner of this business does not understand what is SAK EMKM and how to apply it.

scholarly journals Leader-Preneur: A Key to Successful Independent Character Education for Small and Medium Enterprise Practitioners Within a Village-Owned Enterprise Community in the Malang Regency

2021 ◽  
Author(s):  
Agung Winarno ◽  
Candany Putri Wardany
Keyword(s):  
Character Education ◽  
Small And Medium Enterprises ◽  
Individual Motivation ◽  
Business Units ◽  
Main Challenge ◽  
Medium Enterprise ◽  
Medium Enterprises ◽  
The Village ◽  
Enterprise Community ◽  
Depth Interviews

This study aimed to reveal how the village head and the management of the Bumdes Village-Owned Enterprises internalize entrepreneurial values and support Small and Medium Enterprises in the community, and the supporting and inhibiting factors. A descriptive qualitative approach was used to study Bumdes Maju Bersama in Malang Regency, and data were collected through case studies, in-depth interviews, observations and review of supporting documents. The data were analyzed using the 6P simultaneous stages, namely approach, extracting, deepening, matching, interpreting and presentation. The results of the study found that entrepreneurship education became meaningful if it was carried out by instructors who, in addition to having a position as the highest formal leader, were also experienced in the field of business and could provide examples and concrete solutions to participants. To succeed, community businesses needed support and assistance from top leaders. The supporting factors needed were individual motivation, intensity of interaction and communication between business units, as well as good expectations for future business development. The main challenge in managing SMEs in the Bumdes community was the mental attitude of wanting to be successful but being too lazy to learn new things. Keywords: Leader-preneurship, entrepreneurial values, the success of village-owned enterprises

scholarly journals Mindset Masyarakat Terhadap Produk Lokal di Desa Gelok Mulya dalam Perkembangan Kawasan Industri

2020 ◽  
Vol 1 (1) ◽  
pp. 43
Author(s):  
Shulkhah Shulkhah
Keyword(s):  
Industrial Area ◽  
Research Data ◽  
Case Study Method ◽  
Data Presentation ◽  
Industrial Areas ◽  
Industrial Estates ◽  
The Core ◽  
Three Stages ◽  
The Village

This research discusses the community mindset towards local products in Gelok Mulya village in the development of industrial areas. The background of this study is some people who feel a mindset towards local products. Many supporting factors that must be fulfilled are the core problems for the people's mindset. Therefore, only a small proportion of people have a good mindset on local products in their own regions in industrial areas. This study aims to determine the community towards local products in the village of Gelok Mulya in the development of the industrial area and the factors that affect the mindset of the community towards local products in the village of Gelok Mulya in the development of the industrial area. This type of research is a type of qualitative research using the case study method. Data collection techniques using observation, interviews and documentation conducted on four sources and facilities owned by the community Gelok Mulya. The collected research data is then processed through three stages, namely data reduction, data presentation and drawing conclusions from the processed data. From the research conducted, it is known that the community mindset towards local products in Gelok Mulya village is in the development of industrial areas. Still leads to industry. This can be seen from the enthusiasm of public trust to be able to develop local blacksmith products. In the current industrial area, the parties are still improving their human resources and facilities in order to continue to increase a good mindset in industrial estates. Abstrak Penelitian ini membahas tentang Mindset Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Industri. Kajiannya dilatarbelakangi oleh sebagian masyarakat  yang merasa mindset terhadap produk lokal. Banyak faktor pendukung yang harus dipenuhi menjadi masalah inti untuk mindset masyarakat. Oleh karena itu, hanya sebagian kecil masyarakat  yang mampunyai mindset  baik pada produk likal di daerah sendiri dalam kawasan industry. Penelitian ini bertujuan untuk mengetahui Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Idustri.dan faktor yang mempengaruhi mindset Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Idustri. Jenis penelitian ini merupakan jenis penelitian kualitatif dengan menggunakan metode studi kasus. Teknik pengumpulan data dengan menggunakan observasi, wawancara dan dukumentasi yang dilakukan terhadap empat orang narasumber dan fasilitas yang dimiliki masyarakat Gelok Mulya. Data penelitian yang terkumpul kemudian diolah melalui tiga tahapan, yaitu reduksi data, penyajian data dan menarik kesimpulan dari data yang telah diolah.  Dari penelitian yang dilakukan, diketahui bahwa Mindset Masyarakat terhadap Produk  Lokal di desa  Gelok  Mulya dalam  Perkembangan  Kawasan  Idustri. Masih mengarah ke industri. Hal ini dapat dilihat dari antusiasme kepercayaan masyarakat untuk dapat mengembangkan produk lokal pandai besi. Dalam kawasan industry saat ini, pihak masih  terus meningkatkan sumber daya manusia dan fasilitas yang dimiliki guna terus meningkatkan mindset yang baik dalam kawasan industri.

Sign in / Sign up

Export Citation Format

Share Document