Sustainable Performance: Evidence of SMEs in Indonesia | Asian Journal of Business and Accounting
Vol. 17 No. 1 (2024) • Articles Sustainable Performance: Evidence of SMEs in Indonesia Article Sidebar PDF Published: Jun 30, 2024 DOI: https://doi.org/10.22452/ajba.vol17no1.10 Keywords: Green Accounting intellectual Capital Sustainable Performance; Financial Performance Indonesian SMEs Main Article Content Maya Indriastuti An assistant professor at the Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia. Andi Riansyah An assistant professor at the Faculty of Economics, Universitas Islam Sultan Agung, Semarang, Indonesia Abstract Manuscript type: Research paper Research aims: This study aims to analyse the influence of green accounting and intellectual capital on sustainable performance, with financial performance as an intervening variable. Design/Methodology/Approach: This research used 251 samples of Batik SMEs located in 4 cities/regencies
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Indonesia <link> http://ajba.um.edu.my/index.php/AJBA/article/view/53040 <description> <p>Manuscript type: Research paper<br>Research aims: This study aims to analyse the influence of green accounting and intellectual capital on sustainable performance, with financial performance as an intervening variable.<br>Design/Methodology/Approach: This research used 251 samples of Batik SMEs located in 4 cities/regencies in Central Java, Indonesia they are Semarang City, Semarang Regency, Solo City and Pekalongan Regency, which were analysed using SmartPLS.<br>Research findings: The research results show that green accounting has a negative effect on financial performance and sustainable performance, while intellectual capital has a positive impact on financial performance and sustainable performance. Financial performance has a positive effect
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Indonesia <link> http://ajba.um.edu.my/index.php/AJBA/article/view/53040 <description> <p>Manuscript type: Research paper<br>Research aims: This study aims to analyse the influence of green accounting and intellectual capital on sustainable performance, with financial performance as an intervening variable.<br>Design/Methodology/Approach: This research used 251 samples of Batik SMEs located in 4 cities/regencies in Central Java, Indonesia they are Semarang City, Semarang Regency, Solo City and Pekalongan Regency, which were analysed using SmartPLS.<br>Research findings: The research results show that green accounting has a negative effect on financial performance and sustainable performance, while intellectual capital has a positive impact on financial performance and sustainable performance. Financial performance has a positive effect |
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xml:base> http://ajba.um.edu.my/index.php/AJBA/article/view/53040 <summary> <p>Manuscript type: Research paper<br>Research aims: This study aims to analyse the influence of green accounting and intellectual capital on sustainable performance, with financial performance as an intervening variable.<br>Design/Methodology/Approach: This research used 251 samples of Batik SMEs located in 4 cities/regencies in Central Java, Indonesia they are Semarang City, Semarang Regency, Solo City and Pekalongan Regency, which were analysed using SmartPLS.<br>Research findings: The research results show that green accounting has a negative effect on financial performance and sustainable performance, while intellectual capital has a positive impact on financial performance and sustainable performance. Financial performance has a positive effect
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http://www.ukm.my/jurfpend/journal/vol%2030%202005/full%20article%2030%202005/artikel%2030_4.pdf
Jpendidikan30[04].pmd
Zamri dan Mohd. Nazali (2001), Mohd. Nazali (1999), Muhammad, Noriah dan Abdul Razak (2000), Faizahani (2002), Abdallah Hussein (2002) serta beberapa kajian pengkaji Barat seperti Ellis dan Sinclair (1989) dan Green dan Oxford (1995). Dari segi tahap pencapaian pelajar perempuan, didapati secara perbandingan PCP lebih banyak menggunakan berbanding PLP. Berdasarkan analisis data temu bual, didapati PCP lebih banyak menggunakan SPB ketika Mohd Nazali (2001), Mohd Nazali (1999), Muhammad, Noriah dan Abdul Razak (2000), Faizahani (2002), Abdallah Hussein (2002) serta beberapa kajian pengkaji Barat seperti Ellis dan Sinclair (1989), Oxford (1990), dan Green dan Oxford (1995). STRATEGI PEMBELAJARAN BERDASARKAN KEMAHIRAN BAHASA 1. Kemahiran Mendengar (KD) Berdasarkan data temu bual, pelajar cemerlang lebih banyak menggunakan SPB dalam KD berbanding pelajar lemah ketika belajar BM Klik untuk maklumat lanjut |
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