International Conference On Economics Business Management And Accounting (ICOEMA)

FROM BUDGET TO BREAKTHROUGH: THE CRITICAL ROLE OF GOVERNMENT SPENDING IN PUBLIC WELFARE

Riska Putri Dinarti — 2025-07-14

Public economics emphasizes the government's crucial role in resource management to promote social welfare. This article explores how government spending, particularly in the social protection sector, influences poverty reduction and inequality in Indonesia. By using secondary data from official sources and scholarly journals, the study finds that social protection spending positively impacts public purchasing power and economic stability. However, implementation challenges—such as targeting accuracy and inter-agency coordination—remain significant obstacles. Therefore, systemic improvements in the design and implementation of social protection programs are necessary for long-term impact.

Encouraging Work Productivity Through Minimum Wage Increase: Surabaya City Case Study

Tina Safira — 2025-07-01

This study aims to analyze the minimum wage increase and its implication on labor productivity in Surabaya City, as well as identify the factors that influence the relationship. This research uses a descriptive qualitative approach and secondary data from official sources such as the Central Bureau of Statistics (BPS). The data analyzed includes UMK trends and labor force data from 2020 to 2024. The results show that Surabaya's MSE has increased significantly in recent years, influenced by factors such as inflation and the cost of living. This increase in UMK has complex implications for labor productivity. On the one hand, it can improve workers' motivation and welfare, but on the other hand, it can be a challenge for UMKM by increasing operational costs. This research emphasizes the need for balanced policies to support economic growth and business continuity, as well as training programs to improve workforce skills.

Evolution and Trends in Flexibility Management Research: A Bibliometric Analysis (1971-2025)

Tussi Sulistyowati — 2025-07-10

This study employs a quantitative method with a bibliometric analysis of flexibility management literature from 1971 to 2025, examining key trends, influential authors, major subject areas, and evolving research focuses. The analysis reveals that publication activity remained low until the early 2000s, followed by a significant increase around 2005, peaking between 2018 and 2022. This surge reflects the growing importance of flexibility management in addressing technological, organizational, and environmental challenges. The most prolific authors, including Ford, J.D., and Johnson, F.A., have made substantial contributions to the field, while the most cited articles primarily focus on resilience, adaptive capacity, and risk management. A subject area analysis highlights the interdisciplinary nature of flexibility management, with Environmental Science (35.2%) and Social Sciences (18.4%) as the dominant fields. An overlay visualization of research evolution indicates a shift from foundational resilience concepts to AI-driven adaptability, digital transformation, and real-time decision-making. Future research should explore AI-driven flexibility models, resilience in digital transformation, adaptive energy systems, and interdisciplinary approaches integrating behavioural economics and cognitive decision-making. This study provides insights into the historical development of flexibility management research and identifies emerging areas warranting further investigation, offering valuable guidance for future studies and practical applications.

Financial Attitude and Locus of Control Toward Financial Management Practices

Emi Lestari — 2025-07-11

The purpose of this study is to analyze and synthesize a theory that explains the relationship between financial attitude, locus of control and financial management practices. This study uses a qualitative approach with the literature review method, which is an approach that examines and synthesizes previous research by selecting relevant literature, analyzing and solving and interpreting the synthesis of literature. This study examines 50 articles sourced from the Google Scholar database, Mandeley Search, Emerald Insight and Harzing's Publish or Pherish. This study presents the theoretical basis, other explanatory variables and research results from previous literature. Theories that underlie it include planned behavior theory. The synthesis of the research results shows that good and reliable financial attitude and locus of control have a significant impact on Financial Management Practices. A positive financial attitude encourages individuals to manage their finances better, including planning, controlling, and making financial decisions.

Financial Risks in Toll Road Development in Indonesia: Challenges and Development Strategies for the Probowangi Toll Road

Aminudin Azis — 2025-07-11

Probolinggo-Banyuwangi toll road, which crosses mountainous areas in East Java. Toll road construction in areas with varying topography often faces significant technical and environmental challenges, which can affect costs, completion time, and project sustainability. This study uses a quantitative approach with a descriptive method to evaluate risk factors that impact project finances, such as construction costs, dependence on funding sources, interest rate fluctuations, and traffic volume predictions. Primary data was collected through questionnaires, while secondary data was obtained from financial planning documents and related project topography. Data analysis was conducted using multiple linear regression with a path analysis model. The results of this study are expected to identify key variables that influence financial risk and provide recommendations for effective mitigation strategies. This research is expected to contribute to the development of policies and financial risk management practices for similar infrastructure projects in the future.

FIRM VALUE BASED ON ENVIRONMENTAL ACCOUNTING DISCLOSURE AND INSTITUTIONAL OWNERSHIP

Have Zulkarnaen — 2025-07-11

This study aims to analyze the effect of environmental accounting disclosure and institutional ownership on firm value. The population in this study are companies in the basic materials sector (raw goods) listed on the Indonesia Stock Exchange (IDX) in 2020-2023. The sampling technique in this study uses purposive sampling technique. The data obtained in this study comes from secondary data on idx.com. The data analysis techniques used are descriptive analysis, classical assumption testing, hypothesis testing, multiple linear regression analysis with the SPSS version 23 application. The results of the study indicate that environmental accounting disclosure has an effect on firm value. Meanwhile, institutional ownership does not affect firm value because low institutional ownership means that information disclosure tends to be closed and confidential. This causes companies to lose trust and not get recognition from the public due to the lack of information about the company's performance activities.

Government Pension Fund Management Strategy In Facing The Financial Crisis

Nonni Yap — 2025-07-14

The financial crisis poses a significant challenge to the management of government pension funds, which aim to ensure retirees' welfare and the long-term sustainability of the financial system. This study analyzes government pension fund management strategies in facing financial crises, focusing on investment policies, portfolio diversification, and risk mitigation mechanisms. The research method employed is a qualitative approach through a literature review and secondary data analysis from financial reports and government policies related to pension funds. The findings indicate that effective strategies include diversifying investments into more stable assets, implementing strict risk management, and policy reforms to enhance pension fund sustainability. Additionally, government involvement in providing guarantees and adaptive regulations in response to economic conditions plays a crucial role in maintaining pension fund stability. This study provides recommendations for policymakers to strengthen transparency, improve fund management efficiency, and develop more flexible policies to address global economic dynamics. With the right strategies, government pension funds can remain sustainable and provide optimal benefits for retirees.

The Effect of Salary Satisfaction and Incentives on The Performance of Crew Vessel at PT. Maritim Barito Perkasa in Banjarmasin

M. Firdaus — 2025-07-14

The purpose of the study was to determine and analyze the effect of salary satisfaction and incentives, partially and simultaneously, on the performance of crew vessel PT. Maritim Barito Perkasa in Banjarmasin. This study is a quantitative descriptive study using 90 respondents from crew vessels at PT. Maritim Barito Perkasa. The data analysis used is multiple linear regression analysis. The results of the study indicate that the salary satisfaction and the incentive factor has a significant effect on the performance factor of crew vessels of PT. Maritim Barito Perkasa in Banjarmasin. Simultaneously, the salary satisfaction factor and incentive satisfaction have a significant effect on the performance factor of crew vessels of PT. Maritim Barito Perkasa in Banjarmasin.

Identifying Factors That Influence iPhone Purchases

Nur Widyawati — 2025-07-14

This study sought to ascertain and examine how purchase intention for iPhone items was influenced by perceived ease of use, perceived usefulness, trust, benefit, and risk. This study's methodology is quantitative and makes use of SEM PLS. The millennial generation that enjoys iPhone products was the subject of the investigation. Since all of the study's participants were millennials with iPhones, a sample of 100 respondents was drawn. The results showed that perceived ease of use, perceived usefulness and benefit had no effect on purchase intention but trust and risk had a significant effect on purchase intention.

Impact of Servant Leadership on Satisfaction Levels: Role of Facilities as a Mediating Variable

Yoni Evan Pratama — 2025-07-14

This study explores the impact of Servant Leadership and workplace facilities on employee satisfaction at PT. Shark Globalindo Jaya, a company in the garment and shoe production industry. Using a quantitative approach and data from 129 employees, the study analyzes the relationships between these variables using Smart PLS 4.0. The findings reveal that Servant Leadership positively influences employee satisfaction, with its focus on employee development, empowerment, and ethical behavior. Additionally, workplace facilities, such as comfortable workspaces and adequate resources, significantly contribute to a positive work environment, enhancing employee satisfaction and performance. The study also applies the Disconfirmation of Expectations Theory, emphasizing the importance of meeting or exceeding employee expectations to reduce dissatisfaction. The results highlight the need for organizations to prioritize effective leadership and supportive facilities to foster a productive and engaged workforce.

IMPLEMENTATION OF GREEN ECONOMY-BASED HUMAN RESOURCE TRAINING AND DEVELOPMENT IN SMALL AND MEDIUM INDUSTRIES IN BANJARMASIN CITY

Nurul Hasanah — 2025-07-14

The implementation of green economy-based training and human resource development in small and medium industries (SMEs) in Banjarmasin City is a strategic step in improving competitiveness and business sustainability. MSMEs in Banjarmasin show positive growth, but still face challenges in adopting environmentally friendly business practices. Therefore, training oriented towards energy efficiency, waste management, and the utilization of green raw materials is essential in supporting the transformation of the green economy. This research uses a literature study method with a literature research approach. The data used is secondary, including scientific journals, government reports, and academic publications that discuss the concept, policy, and implementation of the green economy in the MSME sector. The results show that green economy-based training contributes significantly to increasing the awareness and skills of SMEs in implementing sustainable business practices. This training also encourages the application of green technology, increases resource efficiency, and strengthens business competitiveness. Supporting factors for implementation include management awareness, government support, and collaboration with academics and the business community. However, there are several obstacles, such as limited knowledge, financial resources, and resistance to change and new technologies. In conclusion, the implementation of green economy-based HR training in SMEs in Banjarmasin City can improve competitiveness and business sustainability. The success of this program depends on government policy support, cross-sector collaboration, and continuous education for business actors.

IMPLEMENTATION OF THE BLUE ECONOMY: A SUSTAINABLE STRATEGY FOR FISHERIES SECTOR DEVELOPMENT IN SINJAI REGENCY

Abd. Muhaemin Nabir Nabir — 2025-07-14

This study employs a qualitative descriptive approach based on a literature review to analyze the implementation of the blue economy concept in Sinjai Regency. The purpose of this approach is to gain an in-depth understanding of the phenomenon through descriptive data gathered from various secondary sources. Designed as a case study focused on the fisheries sector, this research explores the region’s potential, challenges, opportunities, and strategies for adopting blue economy principles within a localized context. Sinjai Regency, located in South Sulawesi, Indonesia, is endowed with rich marine and coastal resources, including capture fisheries and aquaculture, supported by vital ecosystems such as mangroves and coral reefs. However, issues such as illegal fishing, habitat degradation, limited infrastructure, and low public awareness hinder sustainable development. The data is analyzed using SWOT analysis to identify the strengths, weaknesses, opportunities, and threats related to blue economy implementation. The findings highlight the importance of sustainable resource management, adoption of eco-friendly technologies, community empowerment, and strong policy support to foster balanced economic growth and environmental conservation. This study contributes to the discourse on sustainable fisheries and coastal development and offers valuable insights for policymakers and stakeholders in similar coastal regions.

INCOME INEQUALITY AND DEVELOPMENT FACTORS: AN EMPIRICAL STUDY WITH PANEL DATA APPROACH

Al Bina Al Bina — 2025-07-14

Income inequality remains one of the main challenges in economic development in Indonesia. This study aims to empirically analyze the effects of the Human Development Index (HDI), economic growth, and unemployment rate on income inequality across 34 provinces in Indonesia from 2019 to 2024. Using panel data regression with the Random Effect Model (REM), the results reveal that the unemployment rate has a positive and significant impact on income inequality, while HDI has a negative and moderately significant effect. In contrast, economic growth does not significantly influence income inequality. These findings imply that income inequality can be reduced by improving human development and decreasing unemployment. Policies should focus on inclusive development, enhancing education and healthcare access, and expanding employment opportunities through local economic empowerment

Influence Performance ESG To Implementation Strategy Sustainability At PT Garuda Indonesia

Rizal Asy'Ary Rohman — 2025-07-14

Implementation principle Environmental, Social, and Governance (ESG) has become indicator important in evaluate sustainability company, including in the aviation sector Which have a significant impact to environment. Study This aiming For analyze influence performance ESG on the sustainability strategy of PT Garuda Indonesia (Persero) Tbk using a descriptive qualitative method. Data were obtained through a documentation study of the company's annual reports, sustainability reports, and official publications for 2020–2023. The results of the study indicate that effort Eagle Indonesia in manage emission carbon, increase service social, and strengthen order manage company has become foundation important in strategy sustainability, although significant challenges such as the COVID-19 pandemic have hampered its optimal implementation. The conclusion of this study emphasizes the importance of ESG integration as a strategic approach in ensuring the long-term sustainability of the national aviation sector.

INTERNAL AUDIT AS A CATALYST FOR EFFECTIVE ENTERPRISE RISK MANAGEMENT AND ORGANIZATIONAL SUSTAINABILITY

Irda Agustin Kustiwi — 2025-07-14

Industries often face risks that can threaten operational continuity, and failures in the implementation of risk management are often the leading cause of large losses up to bankruptcy. One of the strategic approaches to managing risk effectively is to implement Enterprise Risk Management (ERM). This research aims to explore the contribution of internal auditors in optimizing the implementation of ERM, especially through assurance, consulting, and collaboration functions with the company's risk management unit. This study uses a literature study method, where data is obtained from a variety of relevant and accredited scientific literature. The results of the study show that internal auditors have an important role in improving the effectiveness of ERM through risk identification, evaluation of internal control systems, and providing strategic recommendations. In addition, the success of the implementation of ERM is also greatly influenced by the organizational culture and good corporate governance. Internal auditors must understand organizational values to create synergies that support sustainable risk management. Close collaboration between internal auditors, management, and governance is key to reducing significant risks in the industry. This research provides theoretical and practical contributions for companies that want to improve the implementation of ERM effectively and sustainably

Learning Agility on Multigenerational Employees

Gusti Meinar Girda Ariani — 2025-07-28

In an increasingly dynamic work environment, the ability to learn and adapt quickly, known as learning agility, has become essential. This study aims to explore the differences in learning agility among employees from the Baby Boomers, X, Y (Millennials), and Z generations. Using a library research approach, this study collects and analyzes relevant literature to identify the unique characteristics of each generation in the context of learning agility. The results indicate that each generation has different approaches and preferences toward learning and adaptation. Baby Boomers tend to be more comfortable with formal learning and direct experience, while Generation X demonstrates flexibility and the ability to learn independently. Millennials excel in technological adaptability and prefer interactive learning, whereas Generation Z favors collaborative and project-based learning. These findings highlight the importance for organizations to tailor their employee development strategies to meet the needs and preferences of each generation. By adopting a customized approach, organizations can enhance the effectiveness of learning and development, as well as improve employee performance and job satisfaction. Further research is needed to develop effective implementation strategies in a multigenerational work environment.

MADURA BATIK MSMES IN DIGITAL BUSINESS ACCOUNTING, RISK AUDIT, AND TRANSPARENCY

Irda Agustin Kustiwi — 2025-06-24

This study aims to examine the implementation of risk audit control in Micro, Small, and Medium Enterprises (MSMEs) in the batik sector. MSMEs in this sector make a significant contribution to the national economy through job creation and economic equity. However, they also face various challenges, such as potential fraud, operational risks, and difficulty complying with regulations. Using a descriptive qualitative approach, this study utilizes interviews, direct observations, and document analysis to evaluate the effectiveness of the internal controls applied. The results of the study show that measures such as equipment maintenance, employee training, standardization of procedures, and adoption of modern technology have contributed to improved product quality and consumer confidence. In addition, regulatory compliance and the implementation of structured internal audits play an important role in risk mitigation. This research highlights the need for adaptive regulatory support from the government to improve the sustainability of MSMEs. With more effective risk control, batik MSMEs have the potential to optimize their contribution to the national economy while significantly minimizing business risks.

Maximizing the Effectiveness and Efficiency of the Responsibility Center Function Towards Healthy Financial Performance at Course and Training Institutions in Banyuwangi, East Java

Irawan Irawan — 2025-07-28

This study analyzes the influence of the effectiveness and efficiency of the Responsibility Center on the financial performance of Course and Training Institutions (LKP) in Banyuwangi. Using a quantitative approach with data from 55 LKP, the regression results show that both variables have a positive and significant effect on financial performance. The effectiveness and efficiency of work unit management has been proven to increase the stability and profitability of the institution. These findings underscore the importance of accountability systems in strengthening the governance and financial sustainability of training institutions.

Online Promotion Strategy and the Role of Customer Reviews on Purchasing Decisions in E-Commerce

Shanti Nugroho Sulistyowati — 2025-07-28

The purpose of this study is to analyze Online Promotion Strategy and the Role of Customer Reviews on Purchasing Decisions in E-Commerce. Literature review is used as the method of this study. to collect, analyze, and summarize previous research on the topic. The results of the literature review analysis indicate that Online Promotion Strategy partially has a significant effect on purchasing decisions in E-Commerce; Customer Reviews partially have a significant effect on purchasing decisions in E-Commerce; Simultaneously Online Promotion Strategy and Customer Reviews have a significant effect on purchasing decisions in E-Commerce

Optimizing Financial Planning for Retired Families to Support Financial Resilience

Eko Winarni — 2025-07-28

This study discusses the optimization of financial planning for retired families to support financial resilience. The purpose of the study is to analyze the factors that contribute to the economic stability of retired families. The research method uses a quantitative approach with regression analysis and a qualitative approach through thematic analysis. The results of the study indicate that financial literacy, income diversification, and risk management strategies play an important role in maintaining financial balance. The conclusion of this study emphasizes the need for broader financial education for the community approaching retirement

PT PERTAMINA GAS' STRATEGIC ROLE IN SUPPORTING SDGS: FOCUS ON CLEAN ENERGY TRANSITION AND CLIMATE RESILIENCE

Rio Anggara Putra — 2025-07-28

Clean energy transition and climate resilience are two main pillars that support the achievement of the Sustainable Development Goals (SDGs), especially SDG 7 (Affordable and Clean Energy) and SDG 13 (Addressing Climate Change). PT Pertamina Gas (Pertagas), a subsidiary of PT Pertamina (Persero), plays a strategic role in the development of natural gas infrastructure and distribution as a cleaner and more efficient transition energy. Pertagas strengthens its commitment to reducing greenhouse gas emissions and increasing national energy resilience through decarbonization programs, natural gas network development, and renewable energy use initiatives. This study highlights various strategic efforts made by Pertagas, the challenges faced in their implementation, and real contributions to the SDGs targets. The results of the analysis show that synergy between corporate policies and national development directions is the key to success in accelerating a sustainable energy transition that is responsive to the climate crisis

QUALITATIVE ANALYSIS OF FINANCIAL REPORT EFFECTIVENESS IN STUDENT ENTREPRENEURSHIP AT UNTAG SURABAYA

Veronika Christine Mevelia — 2025-07-28

The rising interest in entrepreneurship among university students has led many to initiate their own businesses. However, these student entrepreneurs often encounter difficulties in managing their finances effectively due to inconsistent financial recording and limited digital literacy. This study aims to explore how student entrepreneurs at UNTAG Surabaya utilize financial statements to support their business financial management. Employing a qualitative case study approach, data were gathered through semi-structured interviews with student entrepreneurs across various business sectors. The findings indicate that while students recognize the importance of financial reports, particularly for monitoring cash flow and making pricing decisions, many struggle with consistency and accuracy due to academic workloads and limited time. Some participants have adopted accounting software, which improves efficiency, while others rely on manual methods. Challenges include unfamiliarity with digital tools and irregular documentation habits. The study suggests that practical accounting education and digital training are essential to improve financial reporting practices among student entrepreneurs. The results also highlight the need for universities to facilitate continuous support in integrating accounting systems into student business operations

Socio-Economic Impact Of Marine Tourism And Turtle Breeding Conservation (Case Study Turtle Conservation in Sangalaki Island Natural Tourism Park, Berau Regency)

Endah Susanti — 2025-07-28

Turtle conservation has significant socio-economic impacts. Socially, turtle conservation can increase public awareness of the importance of environmental conservation and encourage active participation in efforts to conserve endangered species. Economically, turtle conservation can open up new business opportunities, such as conservation-based tourism, which can increase the income of local communities. Many regions in Indonesia have begun to develop ecotourism, one of which is Sangalaki Island in Berau Regency, East Kalimantan Province. This study aims to determine the impact of the turtle conservation program on the environmental, social, and economic conditions of marine sustainable tourism and conservation in the Sangalaki Island Nature Tourism Park (NTP). The results of the study indicate that the conservation area as a tourist attraction has a positive economic impact on the community but is not sustainable because of the lack of basic infrastructure and tourism infrastructure in the Sangalaki Island NTP. This utilization also has several negative impacts, namely environmental damage due to low environmental awareness of visiting tourists and local communities. The results of the study also showed that there was no risk to the social life of the community because the community around the tourist attraction still holds fast to the customary values and traditions that they have had for generations.

Strategi Pengelolaan Obyek Wisata Kabupaten Tuban Dalam Perspektif Green economy

Khusnul Indayani — 2025-07-28

Tuban Regency holds significant tourism potential with its natural beauty, cultural heritage, and historical landmarks, offering opportunities to enhance community welfare and regional income. However, the region faces complex environmental and social challenges in developing its tourism sector sustainably. This study aims to analyze tourism management strategies in Tuban through the lens of green economy principles, using a qualitative literature review approach. The findings indicate that sustainable strategies—such as integrated planning, eco-friendly infrastructure development, sustainability-focused tourism promotion, and active community involvement—can create a balanced tourism ecosystem across economic, social, and ecological dimensions. The study concludes that the success of green economy-based tourism management depends heavily on the synergy between government, businesses, and local communities, supported by policies that promote the transition to sustainable tourism. These insights are expected to contribute to strategic tourism development aligned with the 2030 Sustainable Development Goals (SDGs).

Akuntansi Keberlanjutan dan Pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai Perusahaan Pemenang ASRRAT

Dela Wahyu Putri Awanda — 2025-07-28

Penelitian ini bertujuan untuk menganalisis penerapan akuntansi keberlanjutan dan pengungkapan ESG pada PT Unilever Indonesia dan PT Pertamina sebagai perusahaan pemenang ASRRAT, dengan fokus pada sejauh mana kedua perusahaan mengintegrasikan prinsip keberlanjutan ke dalam strategi dan operasional bisnisnya, serta kontribusi mereka terhadap pencapaian Tujuan Pembangunan Berkelanjutan (SDGs). Menggunakan pendekatan kualitatif melalui metode meta-analisis dan studi literatur, penelitian ini menganalisis data sekunder dari artikel ilmiah dan publikasi terpercaya yang diperoleh melalui Google Scholar. Hasil penelitian menunjukkan bahwa kedua perusahaan berhasil menerapkan prinsip ESG yang berfokus pada pengurangan emisi, energi terbarukan, serta pemberdayaan masyarakat, dengan mengikuti standar internasional seperti GRI. Meskipun menghadapi tantangan biaya, keduanya mampu menunjukkan bahwa pelaporan ESG yang transparan dan terstruktur tidak hanya mengurangi risiko, tetapi juga menciptakan nilai jangka panjang dan memperkuat daya saing perusahaan, menjadikan mereka contoh praktik terbaik dalam keberlanjutan dan pelaporan ESG yang mendukung pencapaian SDGs.

The Contribution of PT Petrokimia Gresik to the Achievement of the SDGs: A Perspective of Sustainability and Accountability – A Study of the 2023 Annual Report

Citra Helena Rahmawati — 2025-07-28

With the attainment of the “Platinum” award in the 2023 Asia Sustainability Reporting Rating (ASRRAT), PT Petrokimia Gresik is considered to have successfully demonstrated a genuine commitment to accountable sustainability reporting. This study emphasizes the importance of high-quality reporting practices, which can serve as a reference for other companies in preparing sustainability reports that align with international standards and support sustainable development.

THE EFFECT OF COST STRUCTURE, OPERATIONAL EFFICIENCY AND PRICING ON PROFITABILITY OF PRODUCTS AND SERVICES AT PT. UNILEVER PERIOD 2016-2023

Edi Gunawan — 2025-07-28

This study aims to determine the effect of cost structure, operational efficiency and pricing on product and service profitability. This study was conducted at PT. Unilever listed on the Indonesia Stock Exchange for the 2016-2023 period. This study is a quantitative research type. The research method used is secondary data analysis, with the main source being the annual financial report of PT Unilever Indonesia Tbk. The population in this study was all annual financial reports of PT Unilever Indonesia Tbk, the sample taken using purposive sampling technique, namely selecting data for eight years (2016–2023). The analysis used in this study is the analysis instrument test, classical assumption test, multiple linear regression analysis, and hypothesis testing using IBM SPSS Statistics Version 26. The results of the study indicate that the cost structure shows that it partially has a positive and significant effect on product and service profitability. Operational Efficiency shows that it partially has no effect on product and service profitability. Pricing shows that it partially has a positive and significant effect on product and service profitability. Cost structure, operational cost efficiency, pricing show that they simultaneously have a positive and significant effect on product and service profitability. Further research is suggested to explore the role of moderating variables such as product innovation and service quality in strengthening the relationship between cost structure, operational efficiency, and pricing on profitability, as well as expanding the research object to other industrial sectors.

The Effect of Salary Satisfaction and Incentives on The Performance of Crew Vessel at PT. Maritim Barito Perkasa in Banjarmasin

M. Firdaus Suwestian — 2025-07-28

This study is a quantitative descriptive study using 90 respondents from crew vessels at PT. Maritim Barito Perkasa. The data analysis used is multiple linear regression analysis.

The results of the study indicate that the salary satisfaction and the incentive factor has a significant effect on the performance factor of crew vessels of PT. Maritim Barito Perkasa in Banjarmasin. Simultaneously, the salary satisfaction factor and incentive satisfaction have a significant effect on the performance factor of crew vessels of PT. Maritim Barito Perkasa in Banjarmasin.

THE IMPACT OF CAPITAL BUDGETING AND ITS REALIZATION ON ACCOUNTABILITY AND BUDGET PERFORMANCE AT THE BANJARMASIN CITY HOUSING AND SETTLEMENT DEPARTMENT

Dahliana Iskandar — 2025-07-28

The objective of this study is to examine and analyze the influence of Capital Budgeting and Capital Budget Realization on Accountability and Budget Performance at the Housing and Settlement Department of Banjarmasin City.

This is a quantitative study using a saturated sampling technique, in which the sample size is equal to the population, totaling 57 employees consisting of Civil Servants (PNS), Government Employees with Work Agreements (P3K), and individual consultants at the Housing and Settlement Department of Banjarmasin City. The method used in this study is path analysis, and the data were processed using SmartPLS version 3.2.9.

Based on the results and discussion, several conclusions were drawn: Capital Budgeting influences accountability at the Housing and Settlement Department of Banjarmasin City. Budget realization affects accountability at the same department. Capital Budgeting influences budget performance. Budget realization affects budget performance. Accountability has an impact on budget performance. Accountability mediates the effect of Capital Budgeting on budget performance. Accountability also mediates the effect of budget realization on budget performance.

THE IMPACT OF DIGITALIZATION AND GIG ECONOMY ON RURAL WORKFORCE MOBILITY: OPPORTUNITIES AND CHALLENGES — A META-SYNTHESIS

Suhari Suhari — 2025-07-28

This article presents a meta-synthesis of the rural gig economy in developing countries through a digital labor lens. It identifies key moderating factors—digital infrastructure, education, gender norms, and policy environments—that shape differential access and outcomes in rural digital labor markets. Drawing on comparative insights from India, Indonesia, the Philippines, and Sub-Saharan Africa, the study finds that while digital platforms offer new work opportunities, they simultaneously reinforce existing inequalities. The discussion integrates Human Capital Theory, Institutional Theory, the Digital Divide, and the Capability Approach to provide a multidimensional framework for understanding these dynamics. The analysis highlights labor precarity, digital segmentation, and ethical concerns surrounding gig work, calling for inclusive policy reforms. This conceptual synthesis represents a novel contribution by offering a multidimensional framework for analyzing rural gig economy dynamics in developing contexts.

The Impact of Information Technology Service Innovation and Service Quality on Customer Satisfaction in the Tourism Industry

Jesus Maia Fonseca — 2025-07-28

The tourism industry has experienced significant transformation with the development of information technology (IT), which has had a major impact on the way services are delivered to customers. Technological innovations, such as online booking platforms, mobile applications, and the use of artificial intelligence (AI), have increased the efficiency and ease of access to tourism services. In addition, high service quality, which includes speed, responsiveness, and ease of interaction, is an important factor in increasing customer satisfaction. High customer satisfaction can increase loyalty, increase the likelihood of customers returning to use the same service, and provide positive recommendations. Therefore, understanding the relationship between IT service innovation, service quality, and customer satisfaction is essential for companies in the tourism sector to maintain competitiveness in an increasingly competitive market. This study aims to examine the impact of IT service innovation and service quality on customer satisfaction in the tourism industry, as well as providing insight for companies in facing challenges and taking advantage of existing opportunities.

The Impact of Public Participation and Community Quality of Life on Environmental Performance in West Nusa Tenggara (NTB), Indonesia

Megasuciati Wardani — 2025-07-28

This study aims to analyze the influence of public participation and community quality of life on environmental performance in West Nusa Tenggara (NTB) Province. Against the backdrop of increasing environmental pressures and low environmental performance in NTB, this research adopts the Green Accounting approach as an analytical framework that integrates environmental aspects into economic decision-making. The study employs a quantitative method using Structural Equation Modeling–Partial Least Square (SEM-PLS), involving 150 waste-generating SMEs as the sample. The findings reveal that community quality of life has a significant effect on environmental performance, while public participation does not have a significant impact on either quality of life or environmental performance. These results highlight the importance of improving quality of life as a key strategy for enhancing environmental performance, as well as the need for more inclusive and transformative public participation. This study contributes to the development of a conceptual model based on Green Accounting that can be applied in sustainable development policies in developing regions such as NTB.

THE IMPACT OF WORLD OIL PRICE FLUCTUATIONS AND EXCHANGE RATES ON THE CURRENT ACCOUNT BALANCE IN INDONESIA

Bima Hardi — 2025-07-28

The position of the Current Account Balance is very important to maintain, because for a country the current account balance describes the situation or state of the economy in a country so it is important to pay attention to its development . This study was conducted to determine the impact of fluctuations in world oil prices and the rupiah exchange rate simultaneously and partially on the current account balance in Indonesia. This study is a quantitative study using the Ordinary Least Square (OLS) method. The results of the study indicate that simultaneously fluctuations in world oil prices and the rupiah exchange rate have a significant effect on the current account balance. Partially, the world oil price variable has an effect on the current account balance. Partially, the rupiah exchange rate variable has an effect on the current account balance. The current account balance variable can be explained by the world oil price variable and the rupiah exchange rate by 47.72% and the remaining 52.28% is explained by other variables that are not included in the equation model of this study.

The Influence of Corporate Reputation and Stakeholder Involvement on Financial Performance with Corporate Social Responsibility as an Intervening Variable

Ninka Dearani — 2025-07-28

This study aims to examine the impact of corporate reputation and stakeholder involvement on financial performance, with Corporate Social Responsibility (CSR) serving as an intervening variable. CSR, which reflects a company's social responsibility, is suspected of acting as a bridge that strengthens the relationship between corporate reputation and stakeholder involvement, and financial performance. In the highly competitive business era, corporate reputation and stakeholder involvement, particularly in achieving optimal financial performance, are important factors that influence a company's success. The study uses secondary data from the annual reports of companies listed on the Indonesia Stock Exchange (IDX) and employs path analysis to test the causal relationships between variables. The results show that corporate reputation has a significant effect on financial performance, stakeholder involvement has no effect on financial performance and hypothesis testing using path analysis shows that CSR cannot mediate the relationship between corporate reputation and stakeholder involvement on financial performance.

THE INFLUENCE OF FINANCIAL LITERACY, LIFESTYLE, SELF-CONTROL AND E -MONEY ON CONSUMER BEHAVIOR OF EMPLOYEES OF YOUTH, SPORTS AND TOURISM SERVICE OF TABALONG REGENCY, SOUTH KALIMANTAN

Yusie Indriani — 2025-07-28

Influence Literacy Finance, Lifestyle, Control Self And E-Money To Behavior Consumptive Employee Service Youth, Sports And Tourist Regency Tabalong, South Kalimantan.

This study aims to determine both simultaneously and partially how much influence financial literacy, lifestyle, self-control and e -money have on the consumer behavior of employees of the Youth, Sports and Tourism Office of Tabalong Regency . and the most dominant influential variables .

Study This use quantitative method with a population of 35 ( thirty five ) people And saturated sampling h. This research instrument tested using validity tests and reliability tests , then classical assumption tests were carried out which included normality tests, multicollinearity tests And heteroscedasticity test. The data were then analyzed using multiple linear regression .

The results of this study indicate that Financial Literacy, Lifestyle, Self-Control, and E-Money have a significant influence on both in a way simultaneous and also partial on the Consumptive Behavior of Employees of the Youth, Sports, and Tourism Office of Tabalong Regency . The variable that has the most dominant influence is Self-Control

The Impact of E-Wallet Usage on the Financial Efficiency of MSMEs in Masalembu District

Fajroyur Rohman Abelia — 2025-07-28

This research aims to analyze the impact of e-wallet usage on the financial efficiency of MSMEs in Masalembu District. The research method used is a qualitative approach with a case study. Data were collected through in-depth interviews and observations of MSME actors who have adopted e-wallets in their transactions. The results of the study show that the use of e-wallets has a positive impact on financial efficiency, such as speeding up transactions, improving financial record-keeping, and reducing the risk of cash loss. However, there are several challenges in the implementation of e-wallets, such as limited internet access, lack of digital literacy, and administrative costs that burden small MSMEs. These findings emphasize the importance of supporting digital infrastructure and education for MSME actors to enhance financial inclusion in remote areas. Therefore, collaboration between the government, digital financial service providers, and MSMEs becomes a critical factor the key in optimizing the benefits of e-wallets.

Job Readiness of Accounting Students in the Era of Society 5.0 with the Application of Professional Skills in accordance with IASB Standards: Case Study of Accounting Students Untag Surabaya

Hermawan Arfindo — 2025-07-28

This study aims to assess the readiness of accounting study programme students in facing the world of work in the Society 5.0 era by applying the professional skills of an accountant according to the International Accounting Standards Board (IASB) standards contained in the International Education Standard (IES) 3. This type of research uses a qualitative approach. data collection techniques were carried out by conducting interviews, observations, and surveys of 10 Accounting students at the University of 17 August 1945 Surabaya. data analysis was carried out by data reduction, data presentation, and conclusion drawing. the results show that accounting students at the University of 17 August 1945 Surabaya have a fairly good readiness in facing the world of work in the digital era. They have a good understanding of technology in accounting, and demonstrate intellectual, interpersonal, personal, and organisational skills that support them in adapting to the professional environment. But there are still some aspects that need to be improved, such as practical experience in the world of work, assertiveness in professional communication, and readiness to face more complex business challenges. With more training and hands-on experience in the world of work, these students have great potential to become competent accountants who are ready to face the challenges of the Society 5.0 era.

Examining the Jaranan Singo Suryo Bawono Art in Pasuruan Regency from an Accounting Perspective

Divil Hikma — 2025-07-28

The traditional art of Jaranan Singo Suryo Bawono is a form of local cultural heritage in Pasuruan Regency, East Java, which combines elements of dance, music and drama. Apart from functioning as entertainment, this art also has deep social and cultural value, such as preserving traditions, strengthening local identity, and empowering the community's economy. This research aims to examine the financial management of the Jaranan Singo Suryo Bawono arts group, which until now still uses simple manual recording without following formal accounting standards. The research approach used is descriptive qualitative with interview and documentation methods. The research results show that the financial management carried out still has many weaknesses, such as a lack of transparency and accountability, which can hinder the sustainability of the arts. For this reason, it is recommended that this arts group implement the Financial Accounting Standards for Micro, Small and Medium Entities (SAK-EMKM) and diversify income through collaboration with the government and sponsors.

IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN BUSINESS MICRO SMALL AND MEDIUM ENTERPRISES (CASE STUDY ON MSMEs UTOPIA BODYSOAP)

Gabriella Afe Glorya — 2025-07-28

This study examines how Accounting Information Systems (AIS) are integrated into Micro, Small and Medium Enterprises (MSMEs), with a particular focus on UTOPIA Bodysoap. The findings of this study reveal that the implementation of AIS is an important first step in the digital evolution of business administration. Prior to the implementation of AIS, financial documentation relied on manual methods, which led to a number of issues including duplicate entries, data omissions, and delayed reporting, which hampered performance assessment and created challenges in securing external funding. After the implementation of a Microsoft Excel-based record-keeping system, UTOPIA Bodysoap began to experience benefits such as more organized, uniform, and easily traceable financial records. However, the current system is still incomplete, lacks integration with other business functions, and cannot automatically generate financial reports. Key challenges faced include limited digital literacy and reliance on a single employee. Thus, this study advocates investment in cloud-based solutions and human resource training, along with assistance from the government and relevant organizations to enable MSMEs to fully utilize the benefits of AIS. In this way, AIS not only improves efficiency and transparency but also enhances the management and competitiveness of MSMEs in the digital era

ANALYSIS OF THE FINANCIAL PERFORMANCE OF THE EAST JAVA PROVINCIAL GOVERNMENT

Zaschia Flanivolya Matulessy — 2025-07-28

This research aims to evaluate the financial performance of local governments in East Java Province using various financial metrics, such as independence ratio, efficiency ratio, effectiveness ratio, decentralization ratio, growth ratio, operational solvency, long-term and short-term solvency, service solvency, revenue variations regions and regional variations in spending. This research uses the Literature Review research method. The journals reviewed consisted of 12 journals. From the results of the review, based on Regional Income Variances and Regional Expenditure Variances which show good results; The Effectiveness Ratio shows that several regions were included in the very effective category, however during the pandemic several regions were included in the quite effective category; The Efficiency Ratio shows that most regions are included in the efficient category; The Growth Ratio in regional financial performance mostly shows that the PAD value is positive; The Independence Ratio shows that some regions show an instructive relationship pattern, while other regions show a consultative relationship pattern; Dependency Ratio: there are regions that show a high level of dependence and there are also regions that show a low level of dependence; The compatibility ratio of some regions shows that it is not yet balanced, while other regions show a balanced compatibility ratio; The Degree of Decentralization Ratio shows varied results; Financial Flexibility was not found to be different before and during the pandemic; Economic Analysis Some regions are included in the economic category; Operational Solvency is different before and during the pandemic; There is no difference in short-term and long-term solvency before and during the pandemic; Service solvency is no different before and during the pandemic

The Effect of Rupiah Exchange Rate Fluctuations on the Financial Statements of Listed Companies on the IHSG in the Era of Digital Economy

Natasha Anjanette Pranata — 2025-07-28

This study examines the impact of Rupiah exchange rate fluctuations on the financial statements of companies listed on the Indonesia Stock Exchange (IHSG) in the digital economy era. Using a descriptive quantitative approach, the research analyzes secondary data from 2019 to 2023, focusing on key financial indicators such as net income, Return on Assets (ROA), Return on Equity (ROE), and Debt to Equity Ratio (DER). The findings show that significant Rupiah depreciation, especially during the COVID-19 pandemic, negatively affected profitability and increased financial risk, particularly for companies dependent on imports or foreign currency debt. Conversely, export-oriented companies benefited from local currency gains. The study also highlights the importance of digital financial reporting systems and hedging strategies in enhancing corporate resilience. Recommendations include improving exchange rate risk management, diversifying revenue streams, and strengthening local supply chains. This research provides insights for corporate decision-makers and investors in navigating currency volatility in a digitized economic environment.

The Role Of Information Technology Utilization And Managerial Support In Optimizing Digital Bookkeeping For MSMEs

Friska Dhea Narulita — 2025-07-28

This study examines the role of information technology and managerial support in optimizing digital bookkeeping of MSMEs in Indonesia. Using a descriptive qualitative approach through a literature review of 2020-2025 national journals, the research identified that digital bookkeeping applications, mobile applications, and cloud computing can improve the accuracy, efficiency, and transparency of MSME financial records. Despite the great potential, the implementation of these technologies is hampered by low digital literacy, limited infrastructure, and resistance to change. Managerial support in the form of leader commitment in providing training, building an adaptive culture, and allocating resources are key factors for successful digitization. The integration of information technology with accounting information systems creates financial management that is integrated with other aspects of the business, resulting in improved access to formal financial services and business growth. Improved digital training, adequate infrastructure, and cross-sector collaboration are recommended to create an inclusive digital ecosystem for MSMEs

The Impact of CSV, SDGs, and SROI on Sustainability Performance in ASSRAT 2024 Award-Winning Companies

Uhti Noer Choliza Safitri — 2025-07-28

This study aims to analyze the impact of Creating Shared Value (CSV), the achievement of Sustainable Development Goals (SDGs), and the Social Return on Investment (SROI) on sustainability performance in companies receiving the Asia Sustainability Reporting Rating (ASSRAT) award in 2024. The research employs a quantitative approach with an explanatory design. The sample consists of 15 companies selected purposively. Secondary data was obtained from sustainability reports and annual reports of the companies. The data analysis techniques used include validity and reliability tests, Pearson correlation, and multiple linear regression with the help of SPSS software. The results show that, collectively, CSV, SDGs, and SROI significantly contribute to sustainability performance, with a coefficient of determination of 93.4%. Individually, CSV has a dominant and significant influence, while SDGs contribute positively but are not statistically significant. SROI shows a weak and insignificant effect. Furthermore, multicollinearity among the independent variables was found. This study provides empirical contributions to sustainability management research in Indonesia, particularly for companies actively involved in sustainability reporting. The findings can serve as a foundation for strengthening CSV and SDGs strategies within the corporate sustainability framework

SDGs 9: The Role of PT Adhi Karya in Sustainable Infrastructure Development

Nevanda Julya Rizki — 2025-07-28

Sustainable development is the initial step in improving community welfare. This step will help communities break free from the cycle of poverty. One of the sustainable development programs is the Sustainable Development Goals (SDGs). The SDGs consist of 17 pillars that serve as principles for achieving community prosperity. One of them is the 9th principle, which discusses the industry, innovation, and infrastructure sector. This 9th pillar will enhance services across various sectors of community life, thereby contributing to the realization of a prosperous society. This analysis uses a qualitative descriptive method, in which the researcher examines articles and journals from previous studies. The object of this research is PT Adhi Karya (Persero) Tbk, as the company operates in the infrastructure sector and has contributed significantly to the development of state-owned facilities to improve community welfare.

The Contribution of PT Petrokimia Gresik to the Achievement of the SDGs: A Perspective of Sustainability and Accountability – A Study of the 2023 Annual Report

Helena Rahmawati Citra — 2025-07-28

This study aims to analyze the contribution of PT Petrokimia Gresik in supporting the achievement of the Sustainable Development Goals (SDGs) through sustainability strategies and transparent performance reporting. Using a descriptive qualitative approach and content analysis method, this research examines the company’s 2023 sustainability report, which is prepared in accordance with the Global Reporting Initiative (GRI) guidelines. The main focus of the study lies in the extent to which the company discloses SDG indicators and how the integration of Environmental, Social, and Governance (ESG) principles is reflected in its operational activities and social responsibilities. The programs not only contribute to improving community welfare but also strengthen food security and maintain ecological balance. Moreover, the company actively integrates the principles of transparency and accountability in its reporting by preparing a report separate from the annual report and publishing it openly to the public. With the attainment of the “Platinum” award in the 2023 Asia Sustainability Reporting Rating (ASRRAT), PT Petrokimia Gresik is considered to have successfully demonstrated a genuine commitment to accountable sustainability reporting. This study emphasizes the importance of high-quality reporting practices, which can serve as a reference for other companies in preparing sustainability reports that align with international standards and support sustainable development.

The Role of Corporate Social Responsibility (CSR) Programs in Economic Empowerment of Communities Around PT Semen Indonesia's Mining Areas

Revalina Dwi Anggita — 2025-07-28

This study aims to analyze the role of Corporate Social Responsibility (CSR) programs by PT Semen Indonesia in empowering the local economy around its mining areas, as part of implementing Environmental, Social, and Governance (ESG) principles. Using a descriptive qualitative approach and content analysis of the company’s CSR reports, the study identifies strategic programs such as MSME development, skills training, and the establishment of an U-17 Football School for local youth. The findings indicate that these CSR initiatives have positively impacted community welfare, economic independence, and youth development. CSR activities not only strengthen social and economic resilience but also align with the Sustainable Development Goals (SDGs). The study concludes that CSR serves as an integral part of the company’s inclusive and sustainable social development strategy.

Analysis of Sustainable Development Goals (SDGs) 12 Analysis on the Performance of PT Pertamina Geothermal Energy Tbk

Anas Ramdani Putra Kurnaedi — 2025-07-28

This study aims to analyze the relevance and contribution of PT Pertamina Geothermal Energy Tbk (PGE) to the achievement of Sustainable Development Goal (SDG) number 12, namely "Responsible Consumption and Production." SDG 12 emphasizes the importance of resource efficiency, waste reduction, and sustainable production and consumption practices. Through a qualitative study using a descriptive approach, the analysis focuses on the company’s sustainability reports and environmental performance, particularly in energy management, waste handling, and operational efficiency. The results indicate that PGE has implemented various initiatives aligned with the principles of SDG 12, such as the utilization of geothermal energy as a renewable energy source, the adoption of an ISO 14001-based environmental management system, and programs aimed at reducing emissions and operational waste. However, challenges remain in terms of data transparency and more comprehensive reporting on the environmental impacts of consumption and production. This study recommends strengthening the integration of sustainability principles into the supply chain and enhancing SDG-based reporting to increase the company’s tangible contribution to global development goals

PT Pupuk Kalimantan Timur's Sustainability Strategy Becomes the Winner of ASRRAT 2024

Bayangkara Ida Bagus Ketut — 2025-07-28

This study aims to analyze the sustainability strategy of PT Pupuk Kalimantan Timur (PKT) in the context of its success in winning the 2024 ASRRAT (Asia Sustainability Reporting Rating) award. Using a descriptive qualitative approach, this study explores the company's commitment to environmental, social, and governance (ESG) aspects. Data were obtained through an in-depth review of sustainability reports and other secondary sources. The results of the analysis show that PKT implements various strategic sustainable initiatives, such as energy efficiency, carbon emission reduction, community empowerment-based CSR programs, and transparent and accountable corporate governance. PKT's success in achieving a "Platinum" rating in the 2024 ASRRAT reflects the consistency and effectiveness of the sustainability strategy implemented. This study concludes that comprehensively integrated sustainability practices are a key factor in achieving superior sustainability performance

CSR in Sustainability Accounting: Digital Report Visualization & Transparency at PT. PLN Indonesia Power

Cita Kesha Avrilianda — 2025-07-28

This article aims to examine how Corporate Social Responsibility (CSR) is integrated into interactive sustainability accounting through the visualization and transparency of digital annual reports, with a focus on a case study of PT. PLN Indonesia Power. The method used in this research is a descriptive qualitative approach with documentary analysis of the company’s digitally published annual reports. This approach was chosen to evaluate how CSR elements are visualized and communicated to the public, as well as how they reflect the company’s accountability and information transparency. The key findings indicate that PT. PLN Indonesia Power has effectively adopted interactive visualization practices in presenting its CSR activities, which not only enhance the readability of information but also strengthen stakeholder trust. The implications of this research highlight the importance of digital innovation in sustainability reporting to expand public participation and corporate transparency. The novelty of this study lies in its emphasis on interactivity and digital visualization in the context of sustainability accounting, which remains underexplored in accounting literature in Indonesia

Analisis Sustainable Development Goals (SDGs) 12 Terhadap Kinerja Lingkungan PT Pupuk Indonesia

Dewa Wahyu Aryanta — 2025-07-28

This study analyze the implementation of Sustainable Development Goal (SDGs) 12 responsible consumption and production on the environmental performance of PT Pupuk Indonesia (Persero). Using a descriptive qualitative approach and thematic analysis, data were collected from sustainability reports and official company documents. The findings reveal that the company has incorporated SDGs 12 principles into its policies and operations through ISO 14001 certification, Green and Gold PROPER ratings, a decarbonization strategy toward Net Zero Emissions by 2060, and 3R-based waste management programs. The company also applies GRI-based sustainability reporting to ensure transparency and good governance. The study concludes that PT Pupuk Indonesia has taken concrete and progressive steps in supporting SDGs 12, although there is still room to enhance sustainable strategies in the future

THE RECONFIGURING STATE POWER THROUGH TECHNOLOGY: POLITICAL ECONOMY OF DIGITAL TRANSFORMATION IN PUBLIC SECTOR

Hwihanus — 2025-07-28

The rapid advancement of digital technology has reshaped how governments manage resources, deliver services, and exercise authority. This study explores the political economy dynamics of digital transformation within Indonesian public institutions, focusing on how technology reconfigures the distribution of power, accountability mechanisms, and institutional performance. Based on field data from government agencies undergoing digital reform, the research highlights how the adoption of information systems and digital tools is not merely a technical endeavor, but also a political process influenced by institutional interests, bureaucratic resistance, and policy incentives. The findings reveal that while digital transformation can enhance transparency and efficiency, its success depends on the alignment of political will, institutional capacity, and technological adaptability. This paper contributes to the broader discourse on digital governance by framing digital transformation as both a means of administrative modernization and a site of power negotiation within the state apparatus.

The Influence of Quality Work-life Balance and Well-being on Intrinsic Motivation in Bima City

Sri Asmiatiningsih — 2025-07-30

This study aims to analyze the influence of Quality Work-life Balance and Well-being on Intrinsic Motivation among Civil Servants (ASN) in Bima City. The background of this research is rooted in the growing challenges of the digital era, which require civil servants to maintain a balance between professional demands and personal life. In this context, individual well-being and intrinsic motivation are essential factors in supporting employee performance and engagement. A quantitative approach was employed through a survey method involving civil servants in Bima City. The variables examined include Quality Work-life Balance, Well-being, and Intrinsic Motivation. The results of the analysis indicate that work- life balance and employee well-being significantly influence intrinsic motivation. Employees who are able to maintain a balance between work and personal life, and who feel physically and mentally well, tend to have a strong internal drive to work and develop professionally. The findings of this study contribute to the development of human resource management policies, particularly in the public sector. Local governments are encouraged to create a supportive work environment that fosters work-life balance and employee well-being to enhance motivation and performance. Moreover, this research opens opportunities for future studies to explore the role of other variables, such as organizational culture or leadership styles, in supporting employees’ intrinsic motivation.

The Role of Organizational Citizenship Behaviour in Mediating The Effect of Green Transformational Leadership On Green Performance Pt Anugerah Tirta Samudra

Juli Prastyorini — 2025-07-30

This study aims to test and analyse the direct and indirect effects of Green Transformational Leadership on employee Green Performance through Organizational Citizenship Behavior at PT Anugerah Tirta Samudra (Artamuda). The variables used in this study are Green Transformational Leadership as the independent variable, Organizational Citizenship Behaviour as the intervening variable and Green Performance as the dependent variable. This type of research is explanatory research. The number of samples used in t he study were 32 employees of PT Anugerah Tirta Samudra (Artamuda) with the sampling technique used, namely saturated sampling, where all members of the population were used as research samples. The data analysis technique used is using path analysis using SmartPLS. The results show that Green Transformational Leadership both directly and indirectly through Organizational Citizenship Behaviour has a significant and positive influence on the Green Performance of employees of PT Anugerah Tirta Samudra (Artamu da)

THE EFFECT OF LEVERAGE AND PROFITABILITY ON FIRM VALUE WITH EARNINGS MANAGEMENT AS AN INTERVENING VARIABLE

Catur Kumala Dewi — 2025-08-13

This research is quantitative research. The population in the study amounted to 23 retail companies listed on the IDX for the 2021-2023 period. The sampling method used purposive sampling and got 11 samples of retail companies listed on the IDX for the 2021-2023 period. Data analysis using Structural Equation Modeling (SEM) with the help of Partial Least Square tools with Smart PLS software. The results showed that leverage has no significant effect on firm value. Profitability has a significant effect on firm value. Earnings management has no significant effect on firm value. Leverage has no significant effect on earnings management. Profitability has no significant effect on earnings management. Leverage has no significant effect on firm value through earnings management as an intervening variable. Profitability has no significant effect on firm value through earnings management as an intervening variable.

Encouraging Work Productivity Through Minimum Wage Increase: Surabaya City Case Study

Mohamat Masrur Mauridhoh — 2025-07-02

GOVERMENT SPENDING IN SURABAYA: A TOOL FOR WELFARE OR A MASK FOR MISMANAGEMENT

Iluh Nadila Rahma — 2025-07-14

This study aims to analyze the effect of government expenditure allocation consisting of employee spending, spending on goods and services, as well as capital expenditure on the welfare of the people in Surabaya. Public welfare is measured using the Human Development Index (HDI). This study uses a quantitative approach with secondary data from the Directorate General of tax Finance Surabaya and the Central Bureau of Statistics Surabaya during the period 2015-2024. The results showed that employee spending has a positive and significant effect on HDI with a coefficient value of 0.044 and significance of 0.032. Spending on goods and services has a positive and significant effect on HDI with a coefficient value of 0.064 and significance of 0.001. Capital expenditure has a positive but not significant effect on HDI with coefficient value of 0.001 and significance of 0.864. Simultaneously, the three variables of government expenditure have a significant effect on public welfare with a value of R2 of 0.946, meaning that 94.6% of the variation in public welfare can be explained by the variable allocation of government spending. The results of this study indicate the importance of proper budget allocation to improve the welfare of the community, especially in the sector of goods and services spending that has the greatest influence.

Evaluation of the Potential of Blockchain Technology in Enhancing the Efficiency and Transparency of the Global Financial System: A Literature Review

Jasman Jasman — 2025-07-02

Blockchain technology has revolutionised the financial industry with its decentralised ledger, continuously updated and securely stored across a network. This innovation offers solutions to industry challenges, potentially enhancing efficiency and transparency in finance. However, the adoption of blockchain in fintech faces obstacles such as scalability, regulation, and user adoption. Understanding the relationship between blockchain technology and fintech is crucial for evaluating its potential in improving the global financial system's efficiency and transparency. This scoping review, following frameworks by Arksey and O'Malley and Levac et al., involves developing a review protocol, literature search, screening papers, data mapping, and analysis. The literature search covers primary databases such as Elsevier, Mendeley, and Google Scholar, focusing on publications from 2020 to 2024. The analysis identifies trends, challenges, and potential improvements related to blockchain in finance. The findings show a growing interest in blockchain for enhancing efficiency and transparency across various sectors, including finance, healthcare, smart cities, supply chain, and energy. Despite significant benefits, challenges such as scalability, privacy, regulation, and market acceptance must be addressed for widespread adoption. This review provides valuable insights for policymakers, businesses, financial institutions, and researchers to understand blockchain's potential and develop effective implementation strategies.

Factors Affecting Employee Performance: The Role of Work Discipline, K3, and Organizational Culture at PT. Pusaka Bawean Group, Gresik

Enny Instanti — 2025-07-11

The purpose of this study is to examine how organizational culture and work discipline affect employee performance in the construction company PT. Pusaka Bawean Group. In a time of globalization and growing competition, employee performance is crucial to the success of a firm. A quantitative approach with a descriptive and analytical design is the research methodology employed. A questionnaire was sent to 60 of the company's employees in order to gather the data. The association between independent variables (work discipline, occupational safety and health, and organizational culture) and dependent variables (employee performance) was examined using data analysis using Smart PLS. All independent variables had a positive and significant impact on employee performance, according to the results, with occupational safety and health (K3) being the most important one. This study offers PT. Pusaka Bawean Group's management useful suggestions for enhancing organizational culture, work discipline, and K3 implementation in order to sustainably raise employee performance.

Financial Literacy, Financial Inclusion, Digital Financial Capability Mediated By Personal Finance On The Sustainability Of Smes In Food And Beverage Smes In Kupang City

Upik Djaniar — 2025-07-11

There are several problems faced by food and beverage SMEs in Kupang city, namely not being able to develop their potential and role optimally, business financial capital and individual finances have not been separated and lack of business management skills, limitations in recording financial statements. The population is 247 food and beverage SMEs in Kupang City. The characteristics are SMEs in the food and beverage sub-sector located in Kupang City and already have a business licence and registered at the Kupang City Cooperative and MSME Office and have been running their business for 5 years or more with consideration to be able to follow the sustainability of their business. The sample was 154 food and beverage SMEs in Kupang City. Quantitative analysis with SEM PLS 3. The results of this study indicate: Financial Literacy has a positive and significant effect on personal finance, Financial Inclusion has a positive and significant effect on personal finance. Digital Financial Capability has no significant effect on personal finance. Financial Literacy has no positive and significant effect on Sustainability SMEs, Financial Inclusion has no positive and significant effect on Sustainability SMEs, Digital Financial Capability has no significant effect on Sustainability SMEs, Financial personal has a positive and significant effect on Sustainability SMEs, Financial Personal has a significant effect in mediating the relationship between Financial literacy on Sustainability SMEs, Financial Personal has a significant effect in mediating the relationship between Financial Inclucion on Sustainability SMEs, Financial Personal has no significant effect in mediating the relationship between Digital Financial Capability on Sustainability SMEs.

Financial Technology Innovation to Improve Digital Services of Bank Perekonomian Rakyat (BPR)

Adam Joyo Pranoto — 2025-07-11

The purpose of this study is to analyse how financial technology (fintech) innovations can be effectively applied in enhancing digital services at People's Economic Banks (BPRs), in order to expand financial access and improve operational efficiency. This research is motivated by the limitations of digitalisation in the BPR sector which causes a service gap compared to large financial institutions. The method used in this study is directed at identifying the application of technological innovation in BPR, as well as measuring its impact on service quality, transaction efficiency, and customer satisfaction. The results show that the application of fintech such as digital payment systems, mobile banking applications, and artificial intelligence-based data analytics can accelerate service processes and expand the market reach of BPRs, especially to MSME players in suburban areas. The discussion shows that the successful implementation of fintech is strongly influenced by the readiness of digital infrastructure, regulatory support, and the competence of human resources within BPRs. On the other hand, barriers such as the lack of technological literacy among customers and limited funds for innovation are challenges that must be overcome through synergy between BPRs, regulators, and technology partners. The conclusion of this study is that fintech innovation is a vital strategy for BPRs to remain relevant and competitive in the digital financial ecosystem, provided it is supported by policies that favour digital transformation and a collaborative approach across sectors.

Good Financial Governance in Village and Public Sector Area: What We Need?

Maulidah Narastri — 2025-07-14

This paper aims to provide an overview of the implementation of good financial governance within the context of villages and the public sector. The methodology employed in this study is qualitative in nature, utilizing a literature review approach. The findings indicate that there are several essential components required to achieve good financial governance, namely: Transparent Budget Planning, Effective Budget Execution, Accountability and Transparency, Internal and External Oversight, Capacity Building of Financial Managers, and Community Participation. Conversely, the absence of good financial governance may lead to several negative consequences, including: Misuse of Funds and Corruption, Inequitable Resource Allocation, Loss of Public Trust, Resource Wastage, Limited Infrastructure and Public Service Development, Ineffective Policy Implementation, Constraints on Sustainable Development, and Impediments to Economic Advancement.

Green Human Resource Management: A Systematic Review of Sustainability-Oriented HR Practices

Mauli Siagian — 2025-07-14

Amidst rising environmental issues and a global emphasis on sustainability, firms are increasingly urged to implement environmentally responsible practices throughout all operational domains, including Human Resource Management (HRM). This paper examines the critical necessity for a comprehensive understanding of the alignment between HR functions and ecological objectives via Green Human Resource Management (Green HRM). This study aims to thoroughly investigate, classify, and integrate existing academic research on sustainability-focused HR practices, providing a thorough overview of the conceptualization, implementation, and evolution of Green HRM over time. This study employed the Systematic Literature Review (SLR) approach to assess peer-reviewed articles published from 2010 to 2024, obtained from the Scopus and Web of Science databases. The selection process adhered to PRISMA principles to guarantee transparency and rigor in the inclusion and exclusion of articles. In total, 85 pertinent publications were analyzed and thematically categorized to discern recurring tendencies, theoretical frameworks, and practical implementations. This research is novel due to its comprehensive classification of Green HRM practices across essential HR functions while also highlighting underexamined aspects such as green leadership development and the influence of national culture on the adoption of Green HRM. The results indicate that firms adopting Green HRM contribute to environmental sustainability while simultaneously enhancing employee engagement, innovation, and organizational reputation. This review establishes a solid basis for future research and functions as a strategic framework for HR professionals aiming to integrate sustainability into their HR policies and practices.

Growth Of The Creative Economy: Factor Analysis

Hand tetuoko Sosro Hadi Wijoyo — 2025-07-14

Countries are competing to develop the creative economy as a novel revenue stream. The creative sector, characterized by boundless ideas, skills, and creativity, serves as a solution to the scarcity of limited resources. In Bojonegoro, the emergence of a community of creative industry actors indicates a prospective economic engine. This research aims to analyze and assess the impact of government efforts, cultural heritage, financial resources, marketing strategies, intellectual capital, and the performance of creative industries on their growth. The variables are derived from field data collected using VOSviewer. The scope of this issue has not been comprehensively analyzed in several research. Utilizing survey methodologies and secondary data analysis, the research is scheduled for 2024. One hundred fifty individuals from the creative industry were selected for the study by saturation sampling. To do data analysis using Structural Equation Modeling (SEM) and Partial Least Squares (PLS). The research findings indicate that the expansion of the creative sector is significantly impacted by cultural heritage, financial accessibility, intellectual capital, and industry performance. Conversely, marketing strategies and governmental efforts have less impact on the growth of the creative industry. Nevertheless, marketing strategies exert minimal influence on the performance of the creative industry.

Impact of Organizational Communication on Employee Relations with Trust as a Mediating Variable

Donny Melianto — 2025-07-14

This study investigates the relationship between organizational communication, employee relations, and organizational trust in a multinational company setting, focusing on PT. Sumiden Serasi Wire Products. Grounded in Social Exchange Theory (SET), this research explores how organizational communication fosters trust, which in turn strengthens employee relations. A quantitative approach was employed, utilizing Structural Equation Modeling Partial Least Squares (SEM-PLS) with SmartPLS 4.0 to analyze data collected from 110 employees, based on Hair et al.'s (2019) indicator-based sampling formula. The findings indicate that organizational communication positively influences employee relations, with organizational trust playing a significant mediating role. Employees who perceive transparent communication are more likely to develop trust, leading to increased job satisfaction, lower turnover intention, and stronger organizational commitment. The study highlights the critical role of trust in mediating the impact of communication on employee relations, providing valuable insights for multinational companies managing diverse workforces. These results underscore the importance of effective communication strategies in enhancing trust and employee engagement, contributing to organizational success and sustainability in a global business environment.

IMPLEMENTATION OF ACCOUNTING INFORMATION SYSTEMS IN BUSINESS MICRO SMALL AND MEDIUM ENTERPRISES (CASE STUDY ON MSMEs UTOPIA BODYSOAP)

Gabriella Afe Glorya — 2025-07-14

IMPLEMENTATION OF THE BLUE ECONOMY CONCEPT IN AQUACULTURE IN SUMBAWA REGENCY

Binar Dwiyanto Pamungkas — 2025-07-14

This study aims to obtain, analyze, and interpret information from various library sources in order to deepen understanding related to the Application of the Blue Economy Concept in Aquaculture in Sumbawa Regency. This study uses a descriptive approach with a literature study research method used to collect relevant and significant data by detailing information from various library sources. Data obtained from this literature study research method include books, reports, documents, and research results that have been published in journals that have gone through a peer review process. The results of the analysis show that the application of the blue economy in aquaculture in Sumbawa Regency includes: Sustainable Marine Resource Management, Increasing the Added Value of Fishery Products, Increasing Community Welfare, Innovation and Technology.

IMPROVING MARKETING PERFORMANCE THROUGH CRM: A RESOURCES BASED VIEW APPROACH SUSTAINABLE PT GAJAH SURYA PERKASA

Haryono Haryono — 2025-07-14

Customer Relationship Management (CRM) in the logistics industry often does not get enough attention, even though its success can produce significant competitive advantages. In this article, we discuss how the implementation of CRM (Customer Relationship Management) based on the Sustainable Resource-Based View (RBV) approach can improve marketing performance in PT Gajah Surya Perkasa. By focusing on on-time delivery, efficiency in the supply chain, and managing customer relationships, the company can maximize resources to create a sustainable competitive advantage. In addition, this research emphasizes the cooperation between the loading and unloading company (PBM) with PT Citra Swastika Sentosa, the trucking party, as well as warehouse management, human resources and logistics in improving the effectiveness of Customer Relationship Management (CRM).

Influence of Sustainability Transparency, Social Efforts, and Ownership on Reputation of ASRRAT Winners

Ataina Rusyda Fauziyah — 2025-07-14

This research aims to analyze the transparency of sustainability reports and its influence on corporate reputation, with a case study of PT Vale Indonesia Tbk, PT Timah Tbk, and PT MRT Jakarta as recipients of the 2024 ASRRAT Gold Rating. Using a descriptive qualitative approach, data was obtained from sustainability reports, 2023 annual reports, and official documents available on company websites and NCSR publications. The analysis shows that each company has a different reporting approach, which is influenced by ownership structure and operational context. PT Vale combines global standards and local values, PT Timah follows government policy as an SOE, and PT MRT Jakarta adapts its strategy to the needs of urban communities. Transparency in reporting not only includes technical data, but also reflects a commitment to openness, accountability and building long-term relationships with stakeholders. All three successfully demonstrated that transparency, if practiced consistently, is an important element in building a credible reputation. This research confirms that good sustainability reporting is not just an administrative obligation, but a strategic part of a company's efforts to create a competitive advantage in a business era that increasingly demands social and environmental responsibility.

Innovative Work Behavior and Employee Performance: An Empirical Study on the Influence of Person-Organization Fit, Organizational Climate, and Knowledge Sharing Behavior among Employees of PT. PLN (Persero) Customer Service Implementation Unit (UP3) Pangk

Hendra Cipta — 2025-07-14

This study aims to empirically examine the influence of Person-Organization Fit, Organizational Climate, and Knowledge Sharing Behavior on Innovative Work Behavior and Employee Performance among employees of PT PLN (Persero) UP3 Pangkalanbun. A quantitative approach was employed using a survey method, and data were collected from 165 respondents through a structured questionnaire. Data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique. The findings reveal that all independent variables significantly affect both Innovative Work Behavior and Employee Performance, either directly or indirectly. Knowledge Sharing Behavior emerged as the strongest predictor, while Innovative Work Behavior plays a significant mediating role between the organizational factors and employee performance. These findings offer both theoretical and practical contributions to the development of innovation-based human resource management strategies in the public service sector. The study also recommends strengthening knowledge sharing culture, value alignment, and a supportive organizational climate as key foundations for enhancing employee performance.

JOB READINESS OF ACCOUNTING STUDENTS IN THE SOCIETY 5.0 ERA WITH THE APPLICATION OF PROFESSIONAL SKILLS ACCORDING TO IASB STANDARDS: A CASE STUDY OF ACCOUNTING STUDENTS UNTAG SURABAYA

Arfindo Hermawan — 2025-07-28

Literature Review of the Impact of Fintech on Financial Access in Developing Countries

Eni Minarni — 2025-07-28

Digital transformation in the financial sector through financial technology (fintech) has become a global phenomenon that has the potential to accelerate financial inclusion, especially in developing countries. This article aims to systematically review various academic literature and policy reports on the role and impact of fintech on financial access for communities that have previously been underserved by formal financial institutions. The method used is a literature study by reviewing various scientific journals, reports from international institutions, and relevant policy documents. The results of the study show that fintech, through services such as digital wallets, peer-to-peer (P2P) lending, and mobile-based payments, is able to overcome geographical barriers, high costs, and lack of documentation that are the main barriers to financial access in developing countries. However, challenges such as low digital literacy, inequality in technological infrastructure, and lack of comprehensive regulations are still obstacles to optimal utilization of fintech. Therefore, strong collaboration between regulators, industry players, and the community is needed to ensure that fintech innovation is truly inclusive and sustainable. This article provides important insights for policy makers, academics, and industry players in designing strategies and policies that support the growth of a healthy fintech ecosystem in developing countries.

Market Orientation, Product Innovation, and Competitive Advantage: Effects on Marketing Performance

Nurlaily Wulandari — 2025-07-28

Economic competition is inevitable and increasingly intense, especially among micro, small, and medium enterprises (MSMEs). This can be seen from the growing number of MSMEs contributing to the dynamics of the global economy. In Indonesia, MSMEs face the challenge of adapting to global competition by optimizing internal and external resources. A major issue they encounter is the lack of strategic capability in achieving competitive advantage. This study aims to analyze the influence of market orientation, product innovation, and competitive advantage on marketing performance, with a case study of Keris MSMEs in Aeng Tong-tong Village, Saronggi District. A quantitative approach was used, with a census sampling method involving 107 respondents. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that market orientation, product innovation, and competitive advantage each have a significant effect on marketing performance. Additionally, these three variables also influence marketing performance simultaneously. The findings highlight the importance of aligning market needs, continuous innovation, and maintaining unique competitive values to enhance MSME marketing effectiveness.

Examining the Art of Jaranan Singo Suryo Bawono in Pasuruan Regency from an Accounting Perspective

Divil Hikma — 2025-07-28

Optimizing Company Performance through Segmented Reporting, Investment Center Evaluation, and Pricing Strategy

Zamzami Sabiq Sabiq — 2025-07-28

In an increasingly dynamic and competitive business environment, companies are required not only to survive, but also to continue to innovate and improve performance. This study examines the simultaneous influence of segmented reporting, investment center evaluation, and pricing strategy on the performance of companies in the manufacturing sector listed on the Indonesia Stock Exchange during the period 2020 to 2024. With a quantitative-explanatory approach and multiple linear regression analysis, company performance is measured through Return on Investment (ROI) and Net Profit Margin (NPM). The results of the study show that the three independent variables have a significant effect on financial performance, with investment center evaluation having the strongest influence, followed by segmented reporting and pricing strategy. The integration of these three elements supports a more effective strategic management system, strengthens accountability, and increases profitability. This study contributes to the development of a more comprehensive and applicable strategic management accounting system to support sustainable business growth.

PERSONAL FINANCIAL MANAGEMENT IN THE DIGITAL ECONOMY ERA: FINANCIAL KNOWLEDGE, FINANCIAL BEHAVIOR AND FINANCIAL QUOTIENT

Diah Riyani — 2025-07-28

This research aims to analyze the influence of knowledge, behavior and financial intelligence on personal financial management in the digital economy era. This research is a literature study of actual problems that exist in society today. The approach used in this research is a qualitative approach, while the type of research used is library research (Bakker & Zubair, 1994). The object of this research is the influence of financial knowledge, financial behavior and financial intelligence on personal financial management in the digital economy era. Analyst results showBy combining these three aspects, individuals can achieve more robust personal financial management amidst the changes and complexity of the digital economy. Learning financial knowledge, developing good financial behavior, and increasing financial intelligence are key steps to achieving financial stability, achieving financial goals, and improving the quality of life in the dynamic digital economy era.

PT Pupuk Kalimantan Timur's Sustainability Strategy Becomes the Winner of ASRRAT 2024

Ida Bagus Ketut Bhayangkara — 2025-07-28

SDGs 9: The Role of PT Adhi Karya in Sustainable Infrastructure Development

Nevanda Julya Rizki — 2025-07-28

BUSINESS COMBINATION STRATEGY TO IMPROVE COMPANY COMPETITIVE ADVANTAGE

Faaiqotun Nikmah Irysani — 2025-07-28

In an increasingly competitive and global business world, companies are required to continue to adapt and find new ways to stay relevant and superior. One approach that is increasingly being chosen is the business combination strategy. This strategy integrates various aspects of the business to create greater and more sustainable value.

A business combination strategy involves combining various models and resources owned by the company. The goal is to maximize existing potential and create synergy between various business units. By doing this, companies can not only improve operational efficiency, but also expand market share and create products or services that are superior to competitors.

It is important for companies to explore various dimensions of strategy, such as product diversification, establishing strategic alliances, and investing in technological innovation. This approach allows companies to not only adapt to market changes, but also to anticipate the evolving needs and desires of customers.

This article will discuss in depth the business combination strategy, including its basic principles, the benefits that can be obtained, and the challenges that companies may face when implementing this strategy. With a deeper understanding, it is hoped that companies can formulate effective steps to increase competitive advantage and achieve their long-term goals

Strategic Reconstruction of Flexibility and Sustainability Towards Improved Organizational Performance

Sukamto Sukamto — 2025-07-28

This study aims to explore the reconstruction of flexibility and sustainability, along with the factors that influence their application in organizations to enhance organizational performance. The method employed is a literature review, where various documents, articles, books, and scientific sources are analyzed and processed to draw conclusions. The findings of the study reveal that the reconstruction of flexibility and sustainability strategies are closely related concepts, both playing a crucial role in achieving optimal organizational performance. Flexibility enables organizations to adapt to innovations, while sustainability ensures the long-term achievement of goals without compromising the needs of future generations, which involves managing change, resources, and risks. Key factors influencing organizational performance include technology, the quality of raw materials (input), the quality of the work environment, and organizational culture.

Conclusion: the application of flexibility and sustainability reconstruction to improve organizational performance is to identify flexibility needs, develop adaptability, integrate flexibility into organizational strategy, develop flexible information systems, develop risk management capabilities, develop collaboration capabilities, and develop performance measurement capabilities. Factors that influence the application of flexibility and sustainability reconstruction in improving organizational performance include: Internal factors: organizational structure, leadership, resources. External factors: business environment, customer needs and competition. Other factors: management flexibility and human resource management (HR).

Sustainable Business Transformation: Digital Leadership and Skill Development Through Motivational Catalysts for Superior Performance

Eka Hadiwijaya — 2025-07-28

This study aims to determine the influence of digital leadership and skill development on motivation and performance at the DRAB hospital. This study uses a quantitative approach with Structural Equation Modeling (SEM) analysis. This study used a questionnaire with proportional random sampling techniques on 360 people from 718 total employees, with Likert scale measurements. The results of the study show that Digital Leadership, skill development has a significant positive effect on motivation, Digital Leadership, skill development and motivation have a significant positive effect on Superior Performance, Digital Leadership has a significant positive effect on Superior Performance through motivation, skill Development has a significant positive effect on Superior Performance through motivation.

The Effect of Cost Drivers, Activity Volume and Overhead Rates on Activity-Based Product Costing at CV. XYZ Food Sidoarjo

Pipit Fadilatul Fitri — 2025-07-28

This study aims to examine and analyze the influence of cost drivers, activity volume, and overhead rates on activity-based product cost determination at CV. XYZ Food Sidoarjo. The research applies a quantitative explanatory approach, utilizing secondary data from financial statements and production activity reports over the period 2016–2024. Data analysis is conducted using multiple linear regression, preceded by classical assumption tests to ensure model validity. The results indicate that, partially, cost drivers and activity volume significantly affect product costs, while overhead rates do not show a significant effect. However, simultaneously, all three variables have a significant influence on product cost determination. These findings highlight the importance of accurately identifying cost drivers and managing activity volumes within the Activity-Based Costing (ABC) system to achieve cost efficiency and accurate product pricing. Recommendations for CV. XYZ Food include enhancing activity data collection systems, conducting regular evaluations of overhead rates, and integrating ABC methods into strategic decision-making processes. The managerial implication emphasizes the need for controlling cost-generating activities and improving production process efficiency as part of data-driven financial planning.

The Effect of Rupiah Exchange Rate Fluctuations on the Financial Statements of Listed Companies on the IHSG in the Era of Digital Economy

Natasha Anjanette Pranata — 2025-07-28

The Green Investment Paradox: A Critical Analysis of the Socioeconomic Impacts of Sustainable Investment Danantara Indonesia

Made Satyaguna — 2025-07-28

This study uses the Systematic Literature Review (SLR) methodology to examine potential contradictions that may occur during the implementation of green investment policies by the Daya Anagata Nusantara Investment Management Agency (Danantara Indonesia) prior to the commencement of its activities. This analysis critiques how sustainable investment principles and practices often conflict, particularly in the context of government implementation. By reviewing existing literature on green economy policies, effective public governance, socio-economic impacts, and sustainable development, this study seeks to uncover and anticipate potential discrepancies between policy aspirations and actual outcomes. The study examines prospective economic and social impacts by offering important insights into the efficacy of strategies used and their implementation to mitigate adverse impacts while enhancing social and economic benefits. The findings aim to build a strong foundation for proactive policymaking and strategic considerations at the early stages of Danantara’s operations, underscoring the importance of recognizing the intricacies and depths of green economy policies.

The Impact of CSV, SDGs, and SROI on Sustainability Performance in ASSRAT 2024 Award-Winning Companies

Uhti Noer Choliza Safitri — 2025-07-28

The Impact of Implementing the Blue Ocean Strategy on Achieving Competitive Advantage: A Literature Review

Meyti Hanna Ester Kalangi — 2025-07-28

Blue Ocean Strategy (BOS) offers an innovative approach to achieving competitive advantage by creating new market space (blue ocean) and avoiding direct competition. This literature review explores the impact of implementing BOS on achieving competitive advantage. Studies show a positive relationship between BOS and competitive advantage, with companies that implement BOS experiencing increased market share, profitability, and customer satisfaction. Effective implementation of BOS requires a structured process, including strategic thinking, analysis of customer needs, and alignment of organizational resources. Therefore, further research is recommended to investigate the long-term impact of BOS, its effectiveness in various contexts, and the role of leadership and organizational culture in its implementation. Conclusion Based on the theory, relevant articles and discussions, a hypothesis can be formulated for further research: BOS (X) with the indicators Eliminate, Raise, Reduce and Create has an effect on Competitive Advantage (Y). By implementing BOS, companies can create new value for customers and open up new market space, thereby achieving sustainable competitive advantage. Because the Basic Concept of Blue Ocean Strategy (BOS) is a strategic approach that aims to create new, untapped market space, where competition becomes irrelevant. Furthermore, BOS emphasizes the creation of new value for customers and companies, not just defeating existing competitors

The Impact Of Process Improvement, Elimination Of Non-Value Added Activities, And Cost Efficiency On The Implementation Of Activity Base Management At Hotel Dhika Serenity Jatinangor

Adistie Prestiani Putri — 2025-07-28

In an era of competitive and dynamic business competition, the hospitality industry is challenged to maintain its existence through excellent service and operational efficiency. The costs spent by the hotel must really be expenses that add value to the company so that there is no extravagance. Dhika Serenity Hotel is one of the property business lines of Adhi Persada Properti subsidiary of Adhi Karya has the goal of increasing reccuring income and it is located in Jatinangor, Sumedang. The purpose of this study is to try to implement the Activity Based Management method to improve processes, increase efficiency at Dhika Serenity Jatinangor Hotel. The research is used Qualitative-Descriptive method. The results of this study showed that by applying the Activity Based Management method to hotel costs in 2024, it was found that non-value-added activities were quite large after activity management was carried out. The non-value-added activities are Inspection Cost, Electricity Token Purchase, Reservation Process, Resto Order Handling, Helper, Supplier Shortage Shopping. These non-value-added costs can be reduced by 12.99% or equivalent to IDR 343,248,127. So that there are cost savings without reducing the quality of service provided to customers.

THE IMPACT OF REGIONAL DEVELOPMENT BANK FINANCIAL RATIOS ON MSME CREDIT GROWTH IN THE BLUE AND GREEN ECONOMY AREAS OF BERAU REGENCY

Hasnawati Hasnawati — 2025-07-28

This study aims to analyze the impact of financial ratios on the growth of Micro, Small, and Medium Enterprises (MSME) credit at Regional Development Banks (BPD) in the blue and green economy areas of Berau Regency. The variables analyzed include the Capital Adequacy Ratio (CAR), Core Capital Ratio (CCR), Return on Assets (ROA), Operating Expenses to Operating Income (BOPO), and Liquid Assets Ratio (LAR), using the Error Correction Model (ECM) method. Secondary data were obtained from the Financial Services Authority, Bank Indonesia, and the Central Statistics Agency for the period from January 2012 to December 2015. The results show that in the long term, CAR has a significant effect on MSME credit growth, while in the short term, it does not. CCR does not have a significant impact in either the short or long term. ROA and BOPO have a significant negative effect on MSME lending in both time frames. Meanwhile, LAR does not show a significant effect on MSME credit in either the short or long term. These findings provide important implications for BPD’s financial management in supporting sustainable MSME growth in the blue and green economic sectors of Berau Regency.

The Influence of Activity Complexity, Operational Efficiency, and Cost Structure on Cost Behavior : Study in PT Toyota Motor Manufacturing Indonesia 2022-2023

Dwi Yana Rahmawati — 2025-07-28

Cost behavior is a fundamental element in managerial accounting, because it affects decision making, planning, and cost control in an organization. This study aims to analyze the effect of activity complexity, operational efficiency, and cost structure on cost behavior in an organization at PT Toyota Motor Manufacturing Indonesia. Activity complexity indicates the diversity and interconnectedness of business processes that can increase indirect costs, while operational efficiency reflects the company's ability to manage resources optimally. The cost structure that describes the proportion between fixed costs and variable costs also determines the sensitivity of costs to changes in activity. With a theoretical approach from modern cost management literature and managerial accounting, this article concludes that these three variables play an important role in shaping cost behavior, both individually and in an integrated manner. Proper integration of the three can help companies design adaptive and sustainable cost control strategies, especially in facing a dynamic business environment. This study recommends the application of an activity-based approach and operational efficiency for PT Toyota Motor Manufacturing Indonesia to improve the accuracy of cost planning and decision making

Fombrun, C. J. (1996). Reputation: Realizing Value from the Corporate Image. Harvard Business School Press. Kotha, S., Rajgopal, S., & Rindova, V. (2001). Reputation Building and Performance: An Empirical Analysis of the Top-50 Pure Internet Firms. Europe

Dara Kania Indraswari — 2025-07-28

The development of digital technology has changed the way people interact and carry out economic activities, giving rise to the concept of a digital economy. In Indonesia, the digital economy is growing rapidly and is one of the sectors that contributes to national economic growth. This study aims to explore the extent to which the digital economy plays a role in driving economic growth. This study uses a literature review method, namely an approach carried out by reviewing, analyzing and synthesizing various relevant literature sources. This study identifies consistent patterns and findings regarding the positive impact of the digital economy on economic growth. The results of this analysis indicate that the development of the digital economy is an important strategy for developing countries in realizing sustainable growth.

Analysis of The Use of Management Accounting Information In Determining The Business Strategy of UMKM D’KulinerBnB

Eka Putri Shalsa Billa — 2025-07-28

This study investigates how the business strategy of D'KulinerBnB MSMEs uses management accounting information. With a qualitative approach through interviews, it was found that this MSME has implemented a management accounting system for financial recording, cost analysis, and business strategy. The use of accounting data helps with cost efficiency and fact-based decision-making. However, challenges such as limited knowledge, access to technology and human resources are still faced. To overcome them, business owners plan to improve accounting literacy, adopt digital technology and build networks with other MSMEs. In conclusion, management accounting plays an important role in a more effective and sustainable business strategy

The Impact of Tax Regulation Changes on the Business Sector

Agustin Kustiwi Irda — 2025-07-28

Changes in tax regulations in Indonesia, especially following the enactment of the Law on the Harmonization of Tax Regulations (HPP Law), have had a significant impact on the business sector. This study aims to identify and analyze business actors' responses to tax policy changes using a descriptive qualitative approach through interviews and document studies. The findings highlight four main themes: increasing administrative burden and the need for HR adaptation, changes in business strategies in response to rate adjustments and fiscal incentives, regulatory uncertainty affecting the investment climate, and business actors’ perceptions of government policy effectiveness. MSMEs are the most vulnerable group due to limited resources and access to information. Although reforms such as digitalized reporting systems and incentives are seen positively, implementation still faces challenges in coordination and outreach. Therefore, inclusive transition policies and open dialogue between the government and businesses are necessary to create a fair, efficient, and growth-supportive tax system.

The Implementation of EMKM Financial Accounting Standards (SAK) on Tax Compliance

Della Widyasari — 2025-07-28

This study aims to analyze the effect of the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the level of tax compliance for MSME actors in Indonesia. The background of this research is based on the low quality of financial reporting and tax non-compliance which are still the main problems in the MSME sector. Using a qualitative approach through the literature study method, this study examines various academic literature, official regulations, and related documents to evaluate the relationship between SAK EMKM-based accounting practices and tax obligations. The results of the study show that the implementation of SAK EMKM can improve the quality of MSME financial statements which has a direct impact on improving the accuracy of tax calculations and reporting. In addition, factors such as accounting literacy, technology support, and the role of supporting institutions also affect the effectiveness of the implementation of this standard. This study concludes that the consistent implementation of SAK EMKM can be a strategic instrument in improving MSME tax compliance, noting that there is synergy between business actors, the government, and other stakeholders

MADURA BATIK MSMES IN DIGITAL BUSINESS ACCOUNTING, RISK AUDIT, AND TRANSPARENCY

Irda Agustin Kustiwi — 2025-07-28

Literature Review: Analyzing the Effectiveness of Payroll Accounting Information Systems in an Effort to Improve the Company's Internal Control

Sausan Nada Salsabila — 2025-07-28

This study aims to analyze the effectiveness of the payroll accounting information system in improving the company's internal control. The main focus is how the system can minimize errors, improve payroll accuracy, and prevent fraud in the wage payment process. The method used is a literature study with a qualitative approach. Data were obtained from 10 scientific articles for the period 2017-2023 that discuss the implementation of payroll accounting information systems in various companies in Indonesia. The study results show that most companies have implemented payroll accounting information systems effectively, especially those that have utilized digital technology and implemented structured procedures. However, there are still some companies that face obstacles such as the lack of digitization, duplication of functions, and the absence of integration between the attendance and payroll systems. These findings confirm the importance of system integration, separation of functions, and digitalization in supporting the effectiveness of payroll systems and strengthening the company's internal control.

Optimizing Management Accounting in the Digital Age: Artificial Intelligence for Operational Efficiency and Strategic Decision Making

Shalsa Billa Eka Putri — 2025-07-28

The development of digital technology in the era of the Industrial Revolution 4.0 has driven a major transformation in management accounting practices, particularly through the utilization of Artificial Intelligence (AI). This article aims to explore the role of AI in optimizing management accounting, improving operational efficiency, and supporting data-driven strategic decision-making. Using the Systematic Literature Review (SLR) approach, this article examines various recent scientific literatures that discuss the application of AI in accounting information systems, predictive analysis, anomaly detection, and business process automation. The results of the review show that AI integration can accelerate financial reporting, improve information accuracy, and change the role of accountants into strategic partners of management. Previous studies also prove that AI contributes to creating competitive advantages in dynamic sectors such as e-commerce and tourism. Thus, optimizing management accounting through AI not only drives efficiency, but also strengthens the competitiveness of companies in the face of digital market dynamics

Integrating Technology into Accounting Education: A Grounded Theory Study on the Use of Accounting Software in Practicum Classes

Abelia Fajroyur Rohman — 2025-07-28

This study aims to explore how technology, particularly accounting software, is integrated into accounting education through practicum- based learning. Using a grounded theory approach, the research investigates students' and instructors’ perceptions, experiences, and challenges in utilizing computerized accounting systems during practical sessions. Data were collected through in-depth interviews, observations, and document analysis involving accounting students and educators from selected higher education institutions. The findings reveal key themes related to digital readiness, pedagogical adaptation, software usability, and professional skill development. A theoretical model is proposed to illustrate the process of technology integration in accounting education, highlighting both facilitating factors and obstacles. This study contributes to a deeper understanding of how accounting education can align with the demands of digital transformation in the financial industry.

QUALITATIVE ANALYSIS OF FINANCIAL REPORT EFFECTIVENESS IN STUDENT ENTREPRENEURSHIP AT UNTAG SURABAYA

Veronika Christine Mevelia — 2025-07-28

Influence of Sustainability Transparency, Social Efforts, and Ownership on Reputation of ASRRAT Winners

Ataina Rusyda Fauziyah — 2025-07-28

The Role of Corporate Social Responsibility (CSR) of PT Pertamina Indonesia in Community Empowerment Through Free Education Initiatives

Cholifatun Nisa — 2025-07-28

This study explores the role of PT Pertamina’s Corporate Social Responsibility (CSR) in empowering communities through free education initiatives. The focus lies on scholarship programs such as Sobat Bumi and Sekolah Energi Berdikari, aimed at underprivileged students. A descriptive qualitative method was used, based on secondary data from PT Pertamina’s sustainability reports from 2021 to 2023. The findings reveal that these programs significantly enhance educational access and create broad positive impacts on surrounding communities. Pertamina’s CSR efforts have proven effective in improving human resource quality and supporting inclusive and sustainable social development.

Analysis Of Social Responsibility Of PT Angkasa Pura Indonesia In The Implementation Of Sustainable Development Goals

Amelia Wardatus Rizki — 2025-07-28

This research seeks to analyze the application of Sustainable Development Goals values in the CSR Social Responsibility program in the Indonesian aviation industry implemented by PT Angkasa Pura Indonesia and how it is relevant to the CSR standards used by the company as a standard for preparing sustainability reports. This research takes PT Angkasa Pura Indonesia as the object considering that the company is a state-owned company that manages major airports in various regions in Indonesia. This research uses a qualitative content analysis method. This study found that the CSR programs carried out by the company have SDGs value applications that vary depending on the field and type of program. The applied values are also disclosed by the company through its sustainability report.

Analysis of ESG Implementation at PT Wijaya Karya Based on ASRRAT 2024

Aura Shavina Unnov Salsabilla — 2025-07-28

Environmental, Social, and Governance (ESG) practices are increasingly important in supporting corporate sustainability, especially in infrastructure companies. This research aims to examine how PT Wijaya Karya (Persero) Tbk integrates ESG principles in its business operations. The research was conducted with a qualitative case study approach based on the company's 2023 sustainability report which was analyzed using content analyzed using content analysis techniques. The results show that the implementation of ESG at WIKA reflects the company's commitment to environmental protection, social responsibility, and good governance. This commitment is evidenced through the achievement of the Gold rating in ASRRAT 2024. The conclusion of this study is that the systematic implementation of ESG can improve corporate accountability and long-term stakeholder trust

BUSINESS COMBINATION STRATEGY TO ENHANCE COMPANY COMPETITIVE ADVANTAGE

Amellia Agustin Wicaksono — 2025-07-28

This article explores the implementation of hybrid strategy as an approach to enhance competitive advantage amid dynamic and uncertain market conditions. The strategy integrates cost efficiency and product differentiation simultaneously, enabling companies to reach broader market segments without compromising quality and added value. Using a descriptive qualitative approach, this study analyzes literature and case studies from manufacturing and FMCG companies that have successfully applied this strategy. The findings indicate that hybrid strategy enhances operational efficiency, strengthens innovation, and fosters sustainable customer loyalty. Furthermore, it supports business sustainability from both social and environmental perspectives. Thus, hybrid strategy is not merely an alternative but a holistic strategic solution in addressing competitive challenges and digital transformation

Blue Economy and Financial Transparency: An Accounting Perspective

Natasha Anjanette Pranata — 2025-07-28

The blue economy concept has become a strategic approach in promoting sustainable economic growth through the utilization of marine resources. However, traditional accounting practices have not been able to fully represent the ecological value and long-term risks of ocean-based economic activities. This research aims to assess the limitations of conventional accounting systems and examine the importance of integrating the System of Environmental-Economic Accounting (SEEA) framework and IFRS Sustainability Disclosure Standards in supporting the financial transparency of the blue economy sector. Using a descriptive qualitative method through literature review, this study found that strengthening regulations, disclosure of environmental risks, and the strategic role of accountants are essential in building an accountable financial reporting system that supports sustainability goals. The results recommend updating the accounting framework and actively engaging stakeholders to promote accountability in the marine and fisheries sector in a sustainable manner.

Analysis of Corporate Social Responsibility (CSR) Program Implementation on Environmental Sustainability by PT Freeport Indonesia

Xaperius Alberto Yonang — 2025-07-28

This study aims to analyze the implementation of Corporate Social Responsibility (CSR) programs by PT Freeport Indonesia in maintaining environmental sustainability. Using a descriptive qualitative approach and content analysis technique, the study reviews sustainability and annual reports from the past five years available on Freeport’s official website. The findings reveal that Freeport has conducted several environmental programs, including waste and mine water management, biodiversity conservation, and post-mining land rehabilitation. These efforts reflect the company’s commitment to Environmental, Social, and Governance (ESG) principles and the Sustainable Development Goals (SDGs). Although positive outcomes are observed, the effectiveness of CSR programs requires further improvement, particularly in terms of reporting transparency and community engagement. This research provides valuable insights for developing sustainable CSR policies in the extractive industry sector.

THE ENHANCING PRODUCTIVITY AND COMPETITIVENESS OF RURAL MSMES THROUGH APPROPRIATE TECHNOLOGY: INSIGHTS FROM A FOOTWEAR PRODUCER IN EAST JAVA

Cholis Hidayati — 2025-07-28

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in driving local economic development, especially in rural areas. However, many MSMEs face persistent challenges related to limited production capacity and low competitiveness, largely due to inadequate technological adoption. This study presents insights from a community service initiative aimed at improving the production process of Vario Shoes Lady, a women-led MSME in Junwangi Village, Sidoarjo, East Java. The intervention introduced appropriate production technology, such as semi-automatic sewing machines and ergonomic cutting tools, tailored to the enterprise's operational needs. Through a participatory approach involving training and mentoring, the intervention succeeded in enhancing production efficiency, reducing defects, and shortening processing time. The findings highlight the significant role of appropriate technology in increasing MSME competitiveness and suggest that localized, context-sensitive technological strategies can be an effective pathway for stimulating rural economic development. This case reinforces the importance of synergizing academic engagement, local wisdom, and technological solutions to empower MSMEs as a backbone of inclusive economic growth.

The Role of Company Size, Litigation Risk on Accounting Conservatism with Financial Distress as a Moderating Variable

Isnaini Anniswati Rosyida — 2025-07-30

This study aims to examine the effect of Company Size, Litigation Risk on
Accounting Conservatism using a moderating variable, namely Financial
Distress in Manufacturing Companies in the food and beverage sub-sector
listed on the Indonesia Stock Exchange (IDX) in 2019-2023. This study uses
a quantitative descriptive approach. The sampling technique in this study uses purposive sampling. The data collection technique in this study uses a
secondary data method, namely the annual report of manufacturing companies
in the food and beverage sub-sector. And for the data processing technique, SEM-PLS 4 is used. With a P-Value <0.05, the Moderation variable has an effect on X1 and Y. Finally, in this study it can be concluded that Financial Distress has an effect on Litigation Risk and Accounting Conservatism because the P-Value is 0.029 <0.05 so that this variable is predicted to be accepted.

Analysis of Indonesia’s Export Unit Value Index in 2023 Using Descriptive Analysis and K-Means Clustering Method Based on Data from the International Trade Centre (ITC) and the 2023 Annual Export Report by BPS (Statistics Indonesia)

Jena Jena Sarita — 2025-07-30

This research aims to analyze the unit value index of Indonesian exports in 2023 based on monthly data according to the 3-digit SITC code. The export unit value index is an indicator that measures changes in export commodity prices compared to the base year 2018. Using descriptive analysis and K-Means clustering methods, this research explores the patterns and characteristics of Indonesia’s export unit value index and groups commodities based on the similarity of their index values. The research results show that there are fluctuations in the export unit value index for various commodities throughout 2023, with several commodities experiencing significant price increases or decreases. Through clustering analysis, export commodities can be grouped into several clusters based on similar index values, providing an overview of commodities that have similar price trends. These findings can provide valuable information for policy makers and business actors in developing appropriate export strategies.

The Role Of Economics In The Use Of Human Resources In The World Of Education

Rifky Ardhana Kisno Saputra — 2025-08-13

The economy in Indonesia is currently in an unstable state, but the need for education is getting wider, the number of universities makes the competition for education even tighter. One of the provinces in Indonesia that has many universities is East Java. Over Over time, the number of new private universities has resulted in increasingly fierce competition to be able to meet the needs of private universities. On the other hand, if the old campuses that have been established for a long time do not innovate, they will be eliminated by the new campus. However, the number of private universities in East Java, out of 321 private universities, there are only 11 universities that are superior, this is a big record for the province of East Java, because the number of campuses that are established, has not been able to show superior quality for these private universities. One of the underlying factors that the private sector is good is human resources
(HR) in this case lecturers. Lecturers are the most important urgency in accreditation, because good human resources will support good performance. As well as Lecturer Education, Lecturer Expertise, and Functional Positions. This study aims to determine the Role of Economics on Innovative Work Behavior (IWB) which is influenced by Creative Self – Efficacy (CSE) and Intrinsic Motivation (IM) in Permanent Lecturers of Private Universities in Lamongan Regency. The data analysis method uses structure equation modelling with AMOS software. Before the analysis with SEM, the model and data were tested with statistics (Classical Assumption Test, Validity Test, Reliability Test, Hypothesis Test). The result of this study is that the role of economics has a significant effect on Innovative Work Behavior.

A Decade of Green Banking Research: A Bibliometric and Visualization Analysis

Cancio Andhika Irawan Magalhaes — 2025-06-20

This study, employing a quantitative research method, presents a comprehensive bibliometric analysis of green banking research published between 2015 and 2025. The objective is to uncover major trends, leading contributors, key thematic areas, and the evolution of the field’s intellectual structure. Utilizing data extracted from the Scopus database and visualized through tools such as VOSviewer, the analysis reveals a significant growth in research output over the past decade, with a sharp increase beginning in 2021. China emerges as the most prolific country in terms of publication volume, while Toghzadeh-Hesary, F. stands out as the most productive author. Citation analysis identifies the most influential articles, many of which centre on green finance, innovation, and policy interventions—particularly within the Chinese context. The research encompasses various disciplines, with Environmental Science and Economics being the most dominant subject areas. Keyword co-occurrence mapping illustrates the intellectual development of the field, highlighting thematic clusters such as sustainable development, green credit, and carbon emissions, along with emerging topics like renewable energy and fintech. Overall, the findings indicate that green banking has transitioned from an emerging area to a structured, interdisciplinary field, underscoring its increasing significance in advancing global sustainability and green finance initiatives.

A Systematic Literature Review on the Relationship Between Human Character, Key Employee Indicators, and Outstanding Performance in Organizational University Context

Nursahdi Saleh — 2025-06-20

This systematic literature review explores the integration of human character development and Key Performance Indicators (KPIs) in enhancing organizational performance, specifically within higher education institutions. The study investigates how emotional intelligence, ethical leadership, and personal traits influence academic outcomes and institutional success. Through an analysis of selected articles published between 2020 and 2025, it was found that human character attributes, such as self discipline and integrity, play a significant role in boosting employee performance and satisfaction. Furthermore, KPIs, when aligned with personal development, have a more substantial impact on organizational outcomes than when used in isolation. The findings highlight the importance of integrating both human character and KPIs into performance management systems to create a positive organizational culture and improve academic performance. Universities, particularly in underdeveloped regions, must adopt a holistic approach to performance management that includes both quantitative metrics and personal development strategies to foster long term growth and competitiveness.

ADVERTISEMENTS, PRICES, AND ELECTRONIC WORD OF MOUTH ON THE INTEREST OF USERS OF THE GOJEK (GORIDE) APPLICATION SERVICES, DEPOK, WEST JAVA

Ependi Ependi — 2025-06-20

This study aims to determine the influence of Advertising, Price, and Electronic Word of Mouth (Ewom) on User Interest among Gojek Indonesia consumers in the Depok area. A quantitative method was used, with a Slovin sample of 95 respondents. Advertising influences User Interest, as indicated by a significance value of 0.016 < 0.05 and a t-value of 2.260 > 1.986. Price also affects User Interest, with a significant value of 0.001 < 0.05 and a t-value of 3.373 > 1.986. Additionally, Ewom has an impact on User Interest, as shown by a significant value of 0.02 < 0.05 and a t-value of 3.085 > 1.986. The F-test results indicate that Advertising, Price, and Ewom collectively influence User Interest, as the calculated F-value exceeds the F-table value (10.574 > 2.70). The extent of the independent variables' influence on the dependent variable is positive, with an R-Square value of 0.420 or 42%.

There is a significant effect of Advertising, Price, and Ewom on User Interest among Gojek respondents in this study. Therefore, the company is expected to continuously improve its services for consumers, create engaging advertisements, maintain competitive pricing, and address customer and driver complaints effectively, especially those conveyed through Ewom.

AI Readiness, Virtual Leadership, and Digital Workplace Culture in Vocational Education: A Systematic Review on How Technology Acceptance and Change Readiness Shape Future Teaching Skills

Sucik Rahayu — 2025-06-20

The integration of artificial intelligence (AI) in vocational education demands a holistic analysis of the role of AI readiness, virtual leadership, and digital work culture in shaping the future teaching skills of vocational school teachers. This systematic literature review examined the mediation mechanism of technology acceptance (TAM) and change readiness using the PRISMA method in 48 Scopus indexed articles (2019–2024). The results of the synthesis reveal three key findings: (1) AI readiness (β = 0.42; p < 0.01) improves teacher adaptation through technology acceptance, with infrastructure and training as the main predictors; (2) Virtual leadership was positively correlated with digital collaboration (β = 0.35; p < 0.05), but its effectiveness depended on change readiness; (3) Digital work culture encourages pedagogical innovation through decentralization of decisions and agile workflows, especially in schools with non-hierarchical structures. Theoretically, this study expands the TAM model by including the context of organizational readiness and virtual leadership, while challenging the conventional teacher training paradigm. Practical implications include HR policy recommendations such as the establishment of an AI task force, the allocation of digital transformation incentives, and the integration of virtual leadership modules in teacher training curricula. The main limitation lies in the dominance of developed country studies (80% of the sample), so generalization to the Indonesian context requires further studies based on local contexts.

AN ECONOMIC AND ECOLOGICAL VALUATION OF MANGROVE ECOTOURISM USING A CHOICE MODELLING APPROACH TO ASSESS COMMUNITY PREFERENCES IN EAST KALIMANTAN

Tamam Rosid — 2025-06-20

The objective of this study is to estimate the community's willingness to pay (WTP) and to identify the factors that influence their preferences in efforts to improve the environmental quality of mangrove ecotourism areas in East Kalimantan. This research employs the choice modelling method to explore public preferences regarding the attributes of mangrove ecosystems that hold both economic and ecological value. The sample was obtained using a random sampling method, specifically by randomly selecting visitors to the mangrove ecotourism area. Data analysis was carried out using a choice modelling approach, particularly employing binary logistic regression to examine the influence of various attributes on respondents’ choices. The results indicate that the average WTP for improving the environmental quality of mangrove areas is IDR 7,500. Moreover, community preferences in supporting environmental improvements are significantly influenced by several factors, including travel costs to the location, the current condition of the mangrove forest ecosystem, respondents’ education levels, and the ecological and social attributes of the mangrove ecotourism site.

Analysis of Sustainable Development Goals (SDGs) 12 on the Environmental Performance of PT Pupuk Indonesia

Dewa Wahyu Aryanta — 2025-06-22

This study aims to analyze the 12th Sustainable Development Goals (SDGs) regarding consumption and production that are responsible for the environmental performance of PT Pupuk Indonesia (Persero). Using a descriptive qualitative approach and thematic analysis, data was collected from sustainability reports and official company documents. The results show that PT Pupuk Indonesia has integrated the principles of SDGs 12 into policies and operations, such as through ISO 14001 certification, Green and Gold PROPER ratings, decarbonization strategies towards Net Zero Emissions 2060, and 3R programs in waste management. The company also implements sustainability reporting based on GRI standards as a form of transparency and good governance. The research concluded that the company has taken tangible and progressive steps in supporting SDG12, although there is still room for strengthening sustainable strategies going forward.

Analysis of Corporate Social Responsibility (CSR) Program Implementation on Environmental Sustainability by PT Freeport Indonesia

Xaperius Alberto Yonang — 2025-06-22

Analysis of ESG Implementation at PT Wijaya Karya Based on ASRRAT 2024

Aura Shavina Unnov Salsabilla — 2025-06-22

ANALYSIS OF FINANCIAL REPORTS IN FINANCIAL DISTRESS PREDICTION WITH ALTMAN Z-SCORE AND ZMIJEWSKI METHOD ON LQ45 INDEXED COMPANIES ON BEI

Afifah Cloudya — 2025-06-22

Analysis of the influence of financial distress and financial ratios using the Altman Z-Score and Zmijewski methods. used to conduct a thorough examination of financial performance periodically over a certain period of time. so the purpose of this study is to determine how healthy a company indexed by LQ45 is by analyzing factors that affect financial distress through financial ratios and the formula equations of the Altman Z-Score and Zmijewski methods. The results of this study are that the use of the GorgonL.V or S-SCORE method is a consistent method in predicting financial distress in companies, namely by approaching sales and total assets. By making predictions about financial distress conditions, companies can identify and prove factors that can cause potential bankruptcy. Through increased sales and effective management of total assets, companies have a greater chance of obtaining optimal profits, so they can strengthen their financial position and avoid the risk of financial distress in the future.

Analysis of Green Finance , Excellent Service Quality (ESQ), and Corporate Social Responsibility (CSR), on Hospital Values in Lamongan Regency

Aprilia Nur Kumalasari — 2025-06-22

Hospital value reflects the quality, benefits, and impacts that the hospital provides to the community, both in terms of health services, operational management, and social contributions. This value can be measured from various indicators, such as medical service quality standards, financial management efficiency, patient satisfaction levels, and roles in improving public health. This study discusses the influence of green finance , excellent service quality , and customer social responsibility. with the aim of assessing the value of hospitals in Lamongan district with the criteria of hospitals that have been accredited as superior . The research method used is a quantitative research method using the SEM PLS analysis tool . The results of the study indicate that green finance has a significant effect on hospital value . In addition, Excellent service quality also has a significant effect on hospital value, providing insight into quality service on hospital value, and Customer Social responsibility has a significant effect on hospital value. Thus, this study contributes to hospital financial management, as well as providing recommendations for hospitals, related agencies, in implementing the results of this study. However, this study has several limitations, which can be a reference for further research.

THE ROLE OF FINANCIAL LITERACY, FINANCIAL INCLUSION IN THE SUSTAINABILITY OF MSMES BY MEDIATION OF MSME PERFORMANCE IN MSMES IN KARANGPANDAN DISTRICT, KARANGANYAR REGENCY

Sarsiti Sarsiti — 2025-06-22

This research aims to analyze the role of financial literacy and financial inclusion on the performance and sustainability of Micro, Small and Medium Enterprises (MSMEs) in Karangpandan District, Karanganyar Regency. Financial literacy and financial inclusion are two important aspects which are believed to be able to increase the competitiveness and resilience of MSMEs in facing economic dynamics, especially after the pandemic and amidst the acceleration of financial digitalization. This research uses a quantitative approach with survey methods. The research sample consisted of 120 MSME actors selected using purposive sampling techniques. The data collection instrument was a structured questionnaire, data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The research results show that financial literacy has a positive and significant effect on the performance of MSMEs, while financial inclusion has a significant effect on the sustainability of MSMEs. Apart from that, the performance of MSMEs has also proven to be an important mediator in the relationship between literacy and financial inclusion on business sustainability. The results of this research state the importance of increasing literacy programs and more inclusive access to formal financial services as a strategy to strengthen MSMEs at the local level.

Analysis Of Social Responsibility Of PT Angkasa Pura Indonesia In The Implementation Of Sustainable Development Goals

Amelia Wardatus Rizki — 2025-06-22

Analysis of Sustainability Report Compliance with GRI 303 and 304 at PT Aneka Tambang

Kristiana Greta Calosa — 2025-06-22

This study aims to analyze the level of compliance of PT Aneka Tambang Tbk with sustainability reporting indicators based on the Global Reporting Initiative (GRI) 303 and GRI 304, which focus on water management and biodiversity, respectively. The method used is descriptive qualitative with a content analysis approach, which evaluates the extent to which the content of PT ANTAM's 2023 Sustainability Report is in accordance with the indicators in the GRI Standards 2021. The results show that the company's level of compliance with GRI 303 is 80%, while with GRI 304 is 100%. This finding indicates that the company is more consistent and comprehensive in reporting biodiversity aspects compared to water and effluent aspects. The implications of this study show the importance of transparency in sustainability reporting, especially in environmental aspects that have a direct impact on operational licenses and public legitimacy. The novelty of this study lies in the specific focus on two important aspects of environmental reporting and the application of qualitative analysis to recent reports from national mining companies. This research provides academic as well as practical contributions for companies in improving the quality and compliance of sustainability reporting.

Analysis of Sustainable Development Goals (SDGs) 12 Analysis on the Performance of PT Pertamina Geothermal Energy Tbk

Anas Ramdani Putra Kurnaedi — 2025-06-22

Analysis Of The Financial Performance Of The East Java Provincial Government

Zaschia Flanivolya Matulessy — 2025-06-23

Analysis of The Use of Management Accounting Information In Determining The Business Strategy of UMKM D’KulinerBnB

Shalsa Billa Eka Putri — 2025-06-23

Artificial Intelligence In Digital Marketing Opportunities And Challenges

Mokhamad Eldon — 2025-06-23

Artificial Intelligence (AI) technology has transformed the digital marketing sector, offering opportunities to increase efficiency, effectiveness, and personalization in marketing strategies. This article discusses the role of AI in digital marketing, focusing on the potential benefits it can bring and the challenges that arise during its implementation. Possessing the capacity to evaluate extensive datasets in real-time, AI enables companies to optimize customer experiences through more targeted personalization and automation of marketing processes. AI also facilitates consumer behavior prediction, more efficient advertising campaign management, and faster data-driven decision making. However, despite its many benefits, the adoption of AI in digital marketing also faces a number of significant challenges. Issues related to data privacy and the protection of consumers' personal information are of major concern, given that AI relies on extensive data collection and processing. In addition, the potential for algorithmic bias in AI systems can affect the accuracy and fairness of marketing decisions, which risks harming consumers and damaging a company’s reputation. The skills gap in AI adoption and the lack of adequate technological infrastructure are also barriers that need to be addressed, especially for small and medium-sized businesses. This study uses a literature approach to explore the challenges and opportunities that exist, and provides insights into strategies that organizations can use to manage and optimize the use of AI in digital marketing. The study emphasizes the importance of balancing the application of advanced technology with careful ethical management, with an emphasis on the importance of transparency, fairness, and sustainability in the use of AI. The results show that while AI offers great potential to support innovation and business growth, the successful implementation of this technology depends heavily on collaborative efforts between technology and skilled human resource management, as well as policies that support ethical governance

Audit Quality Of Telecommunication And Providers Sector Companies Listed On The Indonesia Stock Exchange In 2021-2023

Kun Ismawati — 2025-06-23

This study aims to determine the effect of managerial ownership, audit committee, and auditor turnover on audit quality. The population used is telecommunications sector companies and providers listed on the Indonesia Stock Exchange for the 2021-2023 period. The sample used was 63 data from 21 telecommunications sector companies and providers listed on the Indonesia Stock Exchange for the 2021-2023 period, with a sampling technique of purposive sampling or using certain considerations and criteria. The data analysis techniques used were descriptive statistical analysis, logistic regression analysis, determination coefficient test (R²), t-test, and F-test. The result’s research stated that the managerial ownership variable has a significant effect on audit quality with a significant value of 0.024. The audit committee variable has a significant effect on audit quality with a significant value of 0.041. The auditor turnover variable has a significant effect on audit quality with a significant value of 0.008. Simultaneously, the three independent variables (managerial ownership, audit committee, and auditor turnover) have a significant effect on audit quality.

Blue Economy and Financial Transparency: An Accounting Perspective

Natasha Anjanette Pranata — 2025-06-23

Bureaucratic Reform, Work Ethics, And Public Services: Keys To Success Integrity Zone At MAN Insan Cendekia Paser

Yudi Rahman — 2025-06-23

The development of the Integrity Zone (ZI) is the main strategy in bureaucratic reform to create a work environment that is free from corruption and improve the quality of public services. Madrasah Aliyah Negeri Insan Cendekia (MAN IC) Paser has implemented an Integrity Zone development program since 2020 as an effort to realize a Corruption-Free Zone (WBK) and a Clean Serving Bureaucratic Area (WBBM). However, in its implementation, MAN IC Paser faces various challenges, such as organizational complexity, limited resources, and lack of commitment and publicity regarding this program. This study aims to analyze the influence of bureaucratic reform, work ethics, and public services on the implementation of the Integrity Zone. The research method used is a quantitative approach with explanatory research. Sampling was carried out by census of 90 employees of MAN IC Paser, with an analysis technique using multiple linear regression through the F test and the t test. The results of this study show that Bureaucratic Reform, Work Ethics, and Public Service simultaneously and partially have a significant effect on improving the Integrity Zone in MAN Insan Cendekia Paser Regency, East Kalimantan. Of the three variables, Public Services have a dominant influence in forming an Integrity Zone at the Ministry of Religion of Paser Regency. The findings of this study emphasize that Public Service is the main factor in strengthening the Integrity Zone at MAN Insan Cendekia Paser and the Ministry of Religion of Paser Regency. To achieve this, more modern services, simpler procedures, and an effective complaint system are needed. Bureaucratic reforms are also important, such as improving personnel management, simplifying organizational structures, and performance-based supervision. In addition, work ethics need to be strengthened by discipline, transparency, and providing incentives for employees with integrity. These measures will create a more transparent, accountable, and service-oriented government.

Analysis Of Social Responsibility Of PT Angkasa Pura Indonesia In The Implementation Of Sustainable Development Goals

Amelia Wardatus Rizki — 2025-06-23

Challenges And Strategies Of Carbon Accounting Treatment In The Coal Mining Sector: An Empirical Study In East Kalimantan

Handayani Jaka Saputra — 2025-06-23

The coal mining sector is facing increasing global pressure due to heightened awareness of climate change and growing demands for sustainable business practices. The decline in mining company stock values reflects escalating reputational and financial risks, compelling companies to preserve corporate value through strategies that align with green economic principles. This study aims to evaluate the treatment of carbon accounting as a component of environmental accounting within the context of coal mining, particularly in East Kalimantan. The research focuses on the recording, measurement, presentation, and disclosure of carbon emissions in financial statements, based on the Indonesian Financial Accounting Standards (PSAK) and international standards such as ISO 14064 and the GHG Protocol. Furthermore, this study analyzes the impact of carbon emission calculations and carbon sequestration offset capacity on corporate financial ratios, using a quantitative approach to estimate both lost and generated carbon emissions from production activities.

The findings draw upon prior research that emphasizes the importance of integrating environmental information into financial reporting to enhance corporate transparency and competitiveness. Consequently, this study contributes to the formulation of relevant and applicable carbon accounting strategies for the mining sector, while addressing the implementation challenges within Indonesia’s regulatory and business frameworks.

Charting the Digital Experience: A Study of What Drives Customer Joy Online

Ninik Mas’adah — 2025-06-23

The development of the business and marketing world is influenced by the increasing development of technology and information. The internet is not only used as a website but also as a source of information, buying and selling products, and providing services online in e-commerce. E-commerce businesses in Indonesia are influential and able to change various consumer behaviors. One of the many behaviors is going from buying things in malls and stores every day to buying online now. This study aims to examine the importance of price perception, service quality perception, convenience perception, and usability perception for e-commerce satisfaction. This study involved 2,500 students of the University of Muhammadiyah Lamongan from semesters 2 to 6. The sample used was 155 students who had met the criteria by applying the purposive sampling technique. The analysis method used SPSS 25. The information for this study was collected through filling out a questionnaire by students of the University of Muhammadiyah Lamongan using Google Forms, which was then disseminated through the social media platform WhatsApp. The results of this study are that the perception of price, the perception of service quality, and the perception of convenience do not have a significant impact on client happiness, while the perception of usability has an effect on consumer satisfaction.

Comparative Analysis Of The Performance Of Bitcoin, Stocks, And Gold As Alternative Investments

Siti Hernita Oktavia — 2025-06-23

The purpose of this research is to find out and analyze the comparison of the performance of bitcoin cryptocurrency, stocks, and gold. This type of research is quantitative research using a comparative method. The population in this study is the monthly closing price of bitcoin, LQ45 shares, and gold from 2018 to 2023, which is 180 data. The sampling technique used in this study is saturated sampling. This research is research that uses time series data and the type of data used is secondary data. Data were calculated using the Microsoft Excel program based on formulas for each research variable. The data is processed using the SPSS, namely the Anova test. The results of this study indicate that there are significant differences between bitcoin, stocks, and gold when viewed from the return and risk. Then, there are significant differences between the performance of bitcoin, stocks, and gold as measured by the Sharpe, Treynor and Jensen methods.

Competition Management Strategy Analysis Risk and Opportunity: Case Study of Netflix

Ridi Ridi — 2025-06-23

Netflix’s global expansion is another important milestone in the company’s journey. By understanding the diversity and needs of markets in different countries, Netflix not only brings its content worldwide but also invests in local content production. This is not only an expansion strategy, but also a testament to its commitment to being part of the local culture, which is key to success in the international market. In pursuing these strategies, Netflix has proven that adaptability and creativity are key to staying relevant in an ever-changing industry. Through a combination of innovation, original content production, and measured global expansion, Netflix has successfully carved out a name for itself as the undisputed leader in global digital entertainment. As the company continues to grow, future challenges and opportunities will require a continuation of the smart, flexible strategies that have been the foundation of its success to date.

Consumer Trust in Green Property: The Role of Digital Transparency and Marketing Ethics in Improving Sustainability Performance

Dody Mulyanto — 2025-06-23

This study aims to examine the influence of digital transparency and marketing ethics on sustainability performance in the context of green property, emphasizing the role of moderating consumer trust. Growing concern for environmental issues has prompted companies to adopt sustainable practices, but the effectiveness of these strategies is highly dependent on consumer confidence and perception. This study uses a quantitative approach through a survey of 150 respondents who are actual and potential buyers of green certified properties in Indonesia. The measurement instrument was developed from the latest literature, validated by experts, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that digital transparency, marketing ethics, and consumer trust have a positive and significant effect on sustainability performance. In addition, consumer trust strengthens the influence of digital transparency and marketing ethics on sustainability performance. These findings confirm the importance of trust-building strategies to improve the sustainability communication success and environmental reputation of green property companies. This research makes a theoretical contribution to stakeholder theory and relational marketing, and suggests practical implications for property industry players.

CSR in Sustainability Accounting: Digital Report Visualization & Transparency at PT. PLN Indonesia Power

Cita Kesha Avrilianda — 2025-06-23

Customer Satisfaction Moderates Service Quality, Timeliness, and Price on Customer Loyalty in Logistics Service Companies (Study on Logistics Companies in North Surabaya)

Dian Arisanti — 2025-06-23

In today's increasingly complex and competitive business world, maintaining and enhancing customer loyalty is crucial for the long-term success of a company. This study aims to investigate the influence of service quality, timeliness, and competitive pricing on customer loyalty, with customer loyalty as a moderation. in the Logistics Service Company, the research method used is a quantitative approach by collecting data from 45 respondents who are customers of the Logistics Service Company. Data were analyzed using SEM PLS software to evaluate the influence of each variable on customer loyalty. The research results show that Customer Satisfaction (Z) as a moderator of Service Quality (X1) and Price (X3) significantly positively affects Customer Loyalty.

Determinants Of Syariah Stock Value On The Indonesian Stock Exchange

Adietya Arie Hetami — 2025-06-23

This study aims to analyze the influence of skilled labor migration (brain drain), economic growth, and provincial minimum wages on the level of educated unemployment in Indonesia. The increasing number of university graduates who are not absorbed into the labor market has become a major concern, particularly in the context of transnational labor mobility. Panel data from 22 provinces in Indonesia during the 2014–2018 period were employed to examine the relationships among the variables using a panel data regression approach. The estimation model selected was the fixed effect model based on the Chow and Hausman tests. The results reveal that brain drain and economic growth significantly influence educated unemployment. Brain drain has a positive effect, indicating that increased migration of educated labor abroad correlates with higher domestic unemployment in this segment. Conversely, economic growth exerts a negative effect, reflecting that increased economic output can absorb more educated labor. However, the provincial minimum wage does not have a significant impact on educated unemployment, suggesting that wage rigidity is not a major factor in the absorption of highly educated workers. These findings underscore the importance of strengthening labor market policies and creating a competitive domestic economic ecosystem to retain highly skilled human resources.

Developing a Unique Selling Proposition (USP) for Competitive Tourist Destinations

Noni Antika Khairunnisah — 2025-06-23

This research aims to develop a Unique Selling Proposition (USP) for competitive tourist destinations through interviews with various stakeholders, including tourists, destination management, local communities and tourism business actors. Using a triangulation and reliability approach, this research collects data from various sources to ensure the accuracy and consistency of information. The research results show that the uniqueness of a destination, such as local culture, natural beauty and authentic experiences, are key elements in developing an attractive USP for tourists. Tourists emphasize the importance of differentiated experiences and interactions with local communities, while destination managers highlight the need for innovation in tourism products and digital promotions to increase visibility. Local communities play an important role in creating a USP through active participation in tourism development, while tourism business actors emphasize the importance of effective marketing strategies to attract more visitors. Through triangulation techniques, this research found consistency between stakeholder views regarding the need to create an authentic and sustainable USP. Data reliability is strengthened by member checking and analysis of supporting documents. This research recommends that destination managers focus on developing USPs based on local uniqueness and community involvement to increase competitiveness in the global tourism market.

Digital Economy: New Opportunity in Technological Era

Siti Aminah — 2025-06-23

The Digital Economy has become one of the maining driving forces in global economic development. Bringing new opportunities that were previously unreachable by the traditional sector. This study aims to analyze the opportunities and challenges that arise in the digital economy in the technological era. Through a qualitative descriptive approach, this study indentifies the development of the digital economy, covering key sectors such as e-commerce fintech, and industry, and it’s impact on the global economy. Key findings show that the digital economy offers great potential for growth and efficiency, and expanding market access and financial inclusion. However, challenges such as infrastructure gaps data security, and digital literacy need to be addressed to maximize this potential. Collaboration between government, the private sector, and society is essential to create polices that support innovation and protect privacy and personal data. With the right approach, the digital economy can contribute to more inclusive and sustainable economic development.

Digital Leadership in Improving Digital Financial Literacy and Sustainability of Cooperative Business at Tri Capital Investama Service Cooperative

Dewi Purnamasari — 2025-06-23

This study investigates the influence of digital financial leadership, digital leadership experience, and digital leadership vision on digital financial literacy and the sustainability of cooperative businesses. Employing a quantitative approach, data were collected from cooperative members in Central Java through structured questionnaires. The analysis utilized Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect relationships among the variables. The findings reveal that digital financial leadership, along with leadership experience and vision, significantly enhances digital financial literacy. Furthermore, digital financial literacy mediates the relationship between leadership variables and the sustainability of cooperative businesses. These results underscore the pivotal role of digital leadership in fostering financial literacy, which in turn contributes to the long-term sustainability of cooperatives. The study highlights the necessity for cooperative leaders to develop and implement digital strategies that enhance financial literacy among members, thereby ensuring the resilience and competitiveness of cooperative enterprises in the digital era.

FINANCIAL LITERACY, FINANCIAL INCLUSION, DIGITAL FINANCIAL CAPABILITY MEDIATED BY PERSONAL FINANCE ON THE SUSTAINABILITY OF SMES IN FOOD AND BEVERAGE SMES IN KUPANG CITY

Upik Djaniar — 2025-06-23

Disclosure of Environment, Social, and Governance (ESG) implementation at PT Sinergi Gula Nusantara

Nabila Amelia Putri — 2025-06-23

The research conducted aims to reveal the implementation of the Environment, Social, and Governance (ESG) principles at PT Sinergi Gula Nusantara (SGN) in supporting business sustainability. The research method used is a qualitative approach with a literature study, which examines various secondary sources such as financial reports, articles, and journals. The results of the study show that SGN has implemented ESG comprehensively, including energy efficiency, biomass utilization, water and waste management, and emission reduction for environmental aspects; implementation of CSR programs, non-discrimination principles, employee training, and community welfare for social aspects; and the application of the principles of transparency, accountability, and good governance in governance aspects. SGN also received the ASRRAT 2024 award with a Bronze rating, which indicates the effectiveness of ESG implementation. These findings confirm that transparent ESG disclosure and implementation not only strengthen the company's sustainability but also increase competitiveness and contribution to national sustainable development.

East Java Left Behind: The Unspoken Crisis of Post-Covid Poverty

Miftahul Hariz — 2025-06-23

The research outlines the impact of COVID-19 on poverty levels in East Java, Indonesia. Utilizing secondary information from BPS and governmental documents, the study reveals that poverty surged at the beginning of the pandemic due to increased living expenses and interruptions in economic operations. From 2022 to 2024, the poverty percentage steadily fell as a result of economic revival and social support. Poverty decreased from 10.38% in 2022 to 9.79% in 2024. Despite these improvements, issues such as inflation and digital disparities remain. The report advises enhancing social safety nets, accelerating digital development, boosting various economic sectors, and involving communities to maintain efforts in reducing poverty.

Economic Patterns in Tanean Lanjhang in Madura

Ahmad Fakhrurraji — 2025-06-23

This article discusses the economic pattern in Tanean Lanjhang, a typical Madurese settlement system that represents a socio-economic institution based on kinship and local cultural values. Through a conceptual and contextual approach, it is found that tanean lanjhang is not just a physical entity, but a center of collective economic activity supported by the values of solidarity, mutual cooperation, and deliberation. The values of collectivism that live in this community have formed a resilient and socially just economic structure, with the active participation of women as drivers of the household economy. In the midst of the flow of capitalist modernization, Tanean Lanjhang shows a form of adaptive cultural resistance, by only accepting elements of modernity that are in line with the collective and spiritual values of the community. Furthermore, the synergy between local wisdom and the principles of sharia family economics strengthens the economic pattern of this community, making it an alternative economic model that is independent, inclusive, and sustainable. Thus, Tanean Lanjhang represents the potential of a community-based economy that is relevant to the development of microeconomic development policies in Indonesia.

Effect of Green Innovation, Brand Equity, and Marketing Communication on Loyalty Through Decisions

Solihatun Nisak — 2025-06-23

This study examines the influence of eco-friendly product innovation, brand equity, and marketing communication on consumer loyalty, with purchase decisions as a mediating variable. The research object comprises Samsung smartphone users in the Gresik and Sidoarjo regions. Using a quantitative approach, data were collected through Likert scale questionnaires completed by 153 respondents selected via purposive sampling. Data processing was conducted using SmartPLS version 3.2.9 to test the relationships between variables. The results indicate that eco-friendly product innovation, brand equity, and marketing communication have a positive and significant influence on both purchase decisions and consumer loyalty. Additionally, purchase decisions are found to play an essential role in mediating the relationships between these variables and consumer loyalty. These findings highlight the importance of marketing strategies that incorporate sustainability and brand equity in fostering consumer loyalty.

Empirical Analysis of Production Costs, Business Duration and Selling Prices on the income of Keris Craftsmen in the Village of Aeng Tong-Tong Sumenep

Ach. Zuhri — 2025-06-23

This study examines the income of keris (traditional dagger) craftsmen in Aeng Tong-tong Village, Sumenep, influenced by production costs, business duration, and selling price. In addition to earning a livelihood, the craftsmen aim to preserve their cultural heritage. The research uses a quantitative approach with 82 respondents selected through the Slovin formula. Data was collected through interviews and analyzed using multiple linear regression. The results show that production costs do not have a significant effect on income (significance value 0.704 > 0.05). In contrast, business duration has a significant effect (0.000 < 0.05), as does the selling price (0.018 < 0.05). Simultaneously, all three variables significantly affect income, supported by the F-test result (Fcount 16.202 > Ftable 2.72) with a significance level of 0.000 < 0.05. Based on these findings, it is recommended that keris craftsmen increase their productivity and product quality. Higher quality and selling prices lead to higher income. On the other hand, high production costs without increased productivity may reduce income.

Employee Satisfaction and Performance: Empirical Evidence of the Influence of Competence, Green Leadership and Organizational Climate at the Kotawaringin Barat Health Center

Winarti Setyorini — 2025-06-23

This study examines the influence of competence, green leadership, and organizational climate on employee satisfaction and performance within public health centers (Puskesmas) in Kotawaringin Barat, Indonesia. Grounded in organizational behavior theory and empirical findings in the context of public healthcare services, this study proposes a conceptual model that positions job satisfaction as a mediating variable between organizational factors and individual performance. The research employs a quantitative approach with an explanatory design, involving 150 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The results indicate that all three exogenous variables have a significant influence on job satisfaction, which in turn positively affects employee performance. Furthermore, job satisfaction significantly mediates the relationship between competence, green leadership, and organizational climate with performance. These findings provide theoretical contributions by integrating green leadership into public health service management and offer managerial implications relevant to policy reforms in human resource development within primary healthcare institutions.

Encouraging Sustainable Urban Tourism through Understanding Environmental Knowledge and Supporting Environmentally Friendly Behavior for Urban Tourists in the West Java Region

Slamet Riyanto — 2025-06-23

The problem raised in this study is that tourism not only aims at the number of visitors but also talks about sustainability issues, where uncontrolled urban tourism activities have an impact on urban tourism sustainability in the long term in environmental, social, cultural, economic and health and safety aspects. Research conducted by researchers related to environmentally sustainable urban tourism is still considered very relevant, where the development of tourism concepts can have a long-term impact on the environment, social, cultural, economic and health as well as safety for the present and future for all local communities and tourists who visit. The purpose of this study is to develop a conceptual framework model from our research by testing and analyzing the influence of environmental knowledge on sustainable urban tourism. And the effect of mediating environmentally friendly behavior variables between environmental knowledge and sustainable urban tourism.