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This study examines the determinant factors affecting young people in preparing entrepreneurship in Indonesia. This study involved several variables, including the need for achievement, risk perception, locus of control, entrepreneurial attitude to predict entrepreneurial intention, and preparation for entrepreneurship among young people. The approach utilized in this study was a quantitative research design using a survey model. The participants of this study were recruited from young people in East Java, Indonesia. Structural equation modeling with Partial Least Square (SEM-PLS) was implemented to test the hypotheses and the relationships between variables. The findings of this research showed that the attitudes toward entrepreneurship and entrepreneurial intention of young people in Indonesia are determined by several variables such as the need for achievement, risk perception, and locus of control. The correlation between variables showed one positive direction in which all independent variables can influence dependent variables. Additionally, the result of this study confirms a robust relationship between the attitude toward entrepreneurship and preparing for entrepreneurship among young people. Lastly, this study showed a positive correlation between entrepreneurial intention and preparation for entrepreneurship. This study suggests that government institutions and universities need to be concerned about entrepreneurial programs to promote young entrepreneurs.

Digital transformation is a new trend in Industrial Era 4.0, leading to a new business pattern called the digital economy exacerbated by the crisis due to the Covid-19 pandemic. However, Indonesian Micro, Small, and Medium Enterprises (MSMEs) actors face obstacles in carrying out the business transformation process, as 90% of Indonesian MSMEs are still run conventionally. Therefore, the problem regarding resource unreadiness became the background of this research. This research aimed to find out the following aspects of MSME actors: (1) innovation priority during the Covid-19 pandemic, (2) acceptance of e-commerce, (3) levels of technology adoption, (4) difficulty levels in changing and adapting to technology, and (5) digital transformation in developing businesses due to the Covid-19 pandemic. This research employed a descriptive-quantitative approach in which the data were collected by distributing questionnaires to MSME actors in several cities in Indonesia. The results showed that (1) marketing innovation is the priority of MSMEs, (2) the majority of MSME actors are very receptive to the e-commerce, (3) the digital technology of e-commerce is major needed in MSMEs, (4) MSME actors find difficulties and obstacles in adaptation process, and (5) the combination of offline and online marketing methods became MSME actors' choice as a survival strategy during the Covid-19 pandemic.

Promoting new entrepreneurs face challenges and the government has responded to this issue by stimulating students' entrepreneurial intention as it directly affects the economy of a nation. The study aims at examining what factors affecting the enterprise development of students in Indonesia. The focus in Indonesia is unique as it experienced a high unemployment rate from university graduates. The data of this research were collected from several state universities in Indonesia through an online survey and was computed undergoing Structural Equation Modelling Partial Least Squares (SEM-PLS). The results of the study indicate that students' entrepreneurial self-efficacy and entrepreneurial intention can be determined by subjective norms, risk perception, social factors, entrepreneurial education, motivation to a start-up business, and national norms. Additionally, the study confirms that entrepreneurial intention has a robust correlation with selfefficacy as well as students' preparation for entrepreneurship.

The scale of measuring academic resilience in a decade has experienced rapid development. Numerous instruments have been formulated by previous researchers, but it has not explicitly measured the academic resilience for preservice teachers. The purpose is to construct a new measure of academic resilience for preservice teachers, which consists of two stages: the validity and reliability of the instrument; and continued with differences in academic resilience for preservice teachers among the fields of social, science, and language. Measurement instruments were given to lectures (eight experts) and students (n=236) from various universities in Medan, Indonesia. The content validity used V-Aiken, and construct validity used confirmatory factor analysis; reliability using the interclass correlation coefficient and internal consistency reliability. The results show that the constructs of composure, commitment, control, coordination, empathy, perseverance, and adaptive have excellent and accurate validity and reliability to measure academic resilience. The findings are specific that there are significant differences in the academic resilience for preservice teachers among field of sciences. Researchers imply that they can use these instruments appropriate and responsive to academic resilience for preservice teachers highlighting among the sciences' domain so that future research can be carried out to explore these differences.

This study aims to test the influence of environmental performance valued based on PROPER toward disclosure of social responsibility. Good environment performance will increase Corporate Social Responsibility (CSR). Meanwhile, the implementation of Good Corporate Governance (GCG) proxied by institutional ownership, board of director, independence board of director, auditor committee will increase the disclosure of GCG. In this study, the CSR disclosures were indicated by Global Reporting Initiative (GRI). The design of this study was causal assosiative. The population consists of 154 manufactur firms listed in Indonesian Stock Exchange of period 2012 -2014. Under the purposively sampling technique, the number of the sample obtained was 11 firms. The hyphotheses were tested using multiple regression. The findings of this result showed that environmental performance and auditor committee influenced the CSR disclosures. On the other hand, institutional ownership and the board of director did not influence the CSR disclosures. The findings also indicated that the higher the environment performance, the better the quality of CSR disclosure. Keywords:environmental performance, GCG mechanism, social responsibility disclosure Permasalahan lingkungan perusahaan semakin menjadi perhatian yang serius bagi masyarakat, oleh karena itu dampak lingkungan dan sosial yang di sebabkan oleh aktivitas perusahaan harus segera di atasi. Perusahaan harus mempunyai environmental performance (kinerja lingkungan) yang baik guna menjaga image positif di kalangan stakeholders perusahaan. Kinerja lingkungan merupakan kinerja perusahaan dalam melestarikan lingkungan dan mewujudkan keselarasan, keserasian dan keseimbangan antara manusia dan lingkungan hidup serta terkendalinya pemanfaatan sumber daya secara bijaksana. Pemerintah juga telah mengatur kebijakan tentang pengelolaan lingkungan hidup yang tertuang dalam Undang-undang Republik Indonesia nomor 23 tahun 1997 tentang Pengelolaan Lingkungan Hidup pasal 14 menyatakan bahwa, 1) untuk menjamin pelestarian fungsi lingkungan hidup, setiap usaha dan/atau kegiatan dilarang melanggar mutu dan kriteria baku kerusakan lingkungan hidup, 2) Ketentuan mengenai baku mutu lingkungan hidup, pencegahan dan penanggulangan pencemaran serta pemulihan daya tampungnya diatur dengan Peraturan Pemerintah, 3) Ketentuan mengenai kriteria baku kerusakan lingkungan hidup, pencegahan dan penanggulangan kerusakan serta pemulihan daya dukungnya diatur dengan Peraturan Pemerintah.Untuk mengukur kinerja perusahaan, Kementrian Lingkungan Hidup (KLH) menggunakan peringkat (environmental performance rating) yang dilakukan dalam PROPER (Program Penilaian Peringkat Pengelolaan Lingkungan pada Perusahaan) yang merupakan instrumen untuk mengukur tingkat ketaatan perusahaan berdasarkan peraturan yang berlaku (KLH, 2009). Kinerja Lingkungan diukur dengan pemeringkatan berdasarkan PROPER dalam lima (5) warna, dimulai dari peringkat tertinggi yakni emas, hijau, biru, merah dan hitam.Corporate governance merupakan sistem y...

The global Halal industry is one of the world’s fastest-growing consumer segments, as evidenced by substantial research and published papers. This paper aims to identify and characterize the factors that influence organizational performance in companies within the Halal industry. It also offers an overview of the factors influencing companies’ organizational performance in various Halal industry sectors. A systematic Literature Review (SLR) of the Web of Science, Scopus, Emerald, and Science Direct databases guided by PRISMA (Preferred Reporting Items for Systematic Review and Meta- Analyses) protocol was used to analyze the data. The electronic database’s search results included articles focused on halal certification, halal product development, and supply chain management. A methodical review of these articles found four main factors that influence the organizational performance of halal companies: 1) the strategic management of Halal business, 2) the management of Halal requirements, 3) the understanding of consumer demands, and 4) the creation of the best organizational environment. This review provides detailed guidelines based on important research findings on how Halal organizations can manage and excel in their businesses. As a result, companies can better minimize the effect of volatile, uncertain, complex, and ambiguous (VUCA) environments in managing the business.

This research aims to describe the meaning of accounting on Chinese businessperson perspective. It was conducted at Chinese beekeeping in Malang Regency. Observations, interviews, and documentations were used as data collection technique on this study. This study is qualitative research with phenomenology approach focusing on thought, individual and society as the object of analysis. It was interesting to determine how Chinese entrepreneurs perceive accounting since many entrepreneurs believe Chinese entrepreneurs can be relied on. This study contended that Chinese entrepreneurs see accounting as (1) information; (2) calculation (decision based); and (3) accountability.