Search Results - person:"Lhutfi, Iqbal"

Enhancing inventory efficiency: the role of Strategic Management Accounting and Integrated Management Accounting Information systems

Puspitawati, Lilis; Lhutfi, Iqbal; Qudratov, Inomjon - In: Cogent Business & Management 11 (2024) 1, pp. 1-19

This study explores how strategic management accounting (SMA) and Management Accounting Information System (MAIS) are used in inventory management and their impact on efficiency. This study involved 114 café and restaurant managers in Bandung, Indonesia as the sample. Data were analysed with...

Persistent link: https://www.econbiz.de/10015456780

Investment and sustainability: CSR, SDGs and the ESG Score in Indonesia

Lhutfi, Iqbal; Ludigdo, Unti; Rusydi, Mohamad Khoiru; … - In: Cogent Business & Management 11 (2024) 1, pp. 1-11

This study examines how Corporate Social Responsibility (CSR) disclosure and Sustainable Development Goals (SDGs) affect investment decisions mediated by Environmental, Social, and Governance (ESG) scores. Structural Equation Modeling (SEM) was used to test the hypotheses of this study using the...

Persistent link: https://www.econbiz.de/10015457376

Enhancing inventory efficiency : the role of Strategic Management Accounting and Integrated Management Accounting Information systems

Puspitawati, Lilis; Lhutfi, Iqbal; Qudratov, Inomjon - In: Cogent business & management 11 (2024) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015449190

Investment and sustainability : CSR, SDGs and the ESG Score in Indonesia

Lhutfi, Iqbal; Ludigdo, Unti; Rusydi, Mohamad Khoiru; … - In: Cogent business & management 11 (2024) 1, pp. 1-11

Persistent link: https://www.econbiz.de/10014528149