Micro, Small, and Medium Enterprises (MSMEs) in the food and beverage sector face increasing competitive pressures driven by changing consumer preferences, digital transformation, and the growing demand for sustainable business practices. Entrepreneurial competencies, particularly innovation and creativity, have become strategic human capital that enables MSMEs to maintain competitiveness and ensure business sustainability. This study aims to explore how entrepreneurs develop innovation and creativity competencies as specialized competencies within strategic human resource management in social entrepreneurship-based food and beverage MSMEs. A qualitative approach employing an intrinsic case study design was adopted, focusing on business bread, a social entrepreneurship-based bakery MSME in Subang Regency, Indonesia. Data were collected through in-depth semi-structured interviews, participant observation, and document analysis, and analyzed using an interactive data analysis model involving data reduction, data display, and conclusion drawing. The findings reveal that entrepreneurial competencies are developed through continuous learning processes, accumulated business experiences, and the utilization of social networks. Innovation competencies are manifested in opportunity recognition, product development, social innovation, and adaptive business model creation, while creativity competencies are reflected in product differentiation, digital marketing initiatives, alternative distribution channels, and community empowerment practices. These competencies function as strategic human capital that strengthens competitive advantage and contributes to the sustainability of social entrepreneurship-based MSMEs. The study extends the perspectives of Strategic Human Resource Management, Resource-Based View, and Dynamic Capability Theory by positioning entrepreneurial innovation and creativity competencies as critical drivers of competitive advantage and long-term business sustainability in food and beverage MSMEs.
This study aims to examine the influence of Good Corporate Governance (GCG) on the Quality of Accounting Information Systems (AIS), the influence of the Quality of Accounting Information Systems (AIS) on the Quality of Financial Statements, and the direct influence of Good Corporate Governance (GCG) on the Quality of Financial Statements within the Bandung City Government. A quantitative method with a descriptive-verificative approach was applied. Data were collected through questionnaires distributed to 126 employees from work units responsible for financial management and information systems at the Regional Secretariat of Bandung City Government. Data analysis employed the Partial Least Squares Structural Equation Modeling (PLS-SEM) technique using SmartPLS to test the relationships among variables. The findings reveal that Good Corporate Governance (GCG) has a positive and significant effect on the Quality of Accounting Information Systems (AIS) with a path coefficient of 0.921 (t=53.43, p<0.05), and the Quality of Accounting Information Systems (AIS) has a positive and significant effect on the Quality of Financial Statements with a path coefficient of 0.658 (t=4.743, p<0.05). However, Good Corporate Governance (GCG) does not have a significant direct effect on the Quality of Financial Statements (path coefficient=0.247, p=0.109), indicating that the relationship may be influenced by external factors such as audit quality, human resource competence, and organizational characteristics. In conclusion, enhancing the quality of financial statements is more effectively achieved through strengthening the quality of Accounting Information Systems (AIS), which serves as a mediating variable between GCG and the Quality of Financial Statements.
This study aims to examine the effect of Information Technology Implementation and Internal Control System on Accounting Information System (AIS) Quality and Financial Report Quality, and to analyze the role of AIS Quality in mediating the effect of Information Technology Implementation and Internal Control System on Financial Report Quality at the Regional Secretariat of West Java Province. A quantitative method with a descriptive-verificative approach was employed. Data were collected through questionnaires distributed to 100 employees in work units related to financial management and information systems, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that Information Technology Implementation has a positive but not statistically significant effect on AIS Quality, while it has a positive and significant effect on Financial Report Quality. Internal Control System has a positive and significant effect on both AIS Quality and Financial Report Quality. AIS Quality has a positive but not statistically significant effect on Financial Report Quality and has not been proven to mediate the effect of Information Technology Implementation or Internal Control System on Financial Report Quality. The Regional Secretariat of West Java Province is advised to optimize information technology utilization, strengthen its internal control system, and improve user competence to support the improvement of financial report quality.
This study aims to examine the effect of Performance Expectancy, Effort Expectancy, and Social Influence on Behavioral Intention, the effect of Facilitating Conditions on Use Behavior, and the effect of Behavioral Intention on Use Behavior among students of the Faculty of Economics and Business, Universitas Winaya Mukti (FEB Unwim), who use the DANA e-wallet application. This study applies a quantitative approach using the Unified Theory of Acceptance and Use of Technology (UTAUT) model as its theoretical framework and path analysis as the data-analysis technique. Data were collected from 96 respondents through a questionnaire and processed using multiple and simple linear regression with SPSS. The results show that Performance Expectancy and Social Influence have a significant positive effect on Behavioral Intention, while Effort Expectancy has no significant effect. Facilitating Conditions has a significant positive effect on Use Behavior, and Behavioral Intention also has a significant positive effect on Use Behavior. Social Influence was found to be the most dominant factor shaping Behavioral Intention toward the use of DANA.
This study examines the effect of information technology implementation and internal control on accounting information system quality and its implications for financial statement accountability at the Regional Finance and Assets Agency of Bandung City. A quantitative method with descriptive and verificative approaches was used. Data were collected from 44 respondents through purposive sampling and analyzed using path analysis with IBM SPSS Statistics. The results show that information technology implementation and internal control were in the very good category and had positive and significant effects on accounting information system quality. Information technology implementation, internal control, and accounting information system quality also had positive and significant effects on financial statement accountability. Accounting information system quality acted as an intervening variable in the research model.
