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Yasikha Wardhani Putri Aulia; Pusporini Palupi Jamaludin

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of the work environment on employee productivity at PT Harmoni Reka Cipta. The research employs a descriptive c method using Spradley’s approach, which includes place, actor, and situation. Informants were selected based on inclusion and exclusion criteria, resulting in one key informant and four main informants relevant to the data requirements. Data were collected through in-depth interviews and field observations. The research findings, based on NVIVO analysis visualized through a word cloud, indicate that the most dominant aspect in discussions of the work environment is workplace facilities, followed by work relations, work atmosphere, and operational constraints. Interviews revealed that lighting and coworker relationships are generally in good condition; however, challenges remain, including limited workspace, insufficient facilities, and suboptimal air circulation, especially in the production area. These conditions affect employee comfort, focus, and work effectiveness. NVIVO results related to productivity show that quantity, quality, and timeliness are influenced by a work environment that is not yet fully supportive. Some delays occur due to high production intensity, heavy workloads, and inadequate facilities. This study concludes that improving facilities, reorganizing workspace layouts, and enhancing physical comfort are necessary to support optimal employee productivity

Siti Kholifah; Vivi Kumalasari Subroto; Eni Endaryati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Moh. Rivqi Amin; Rizki Hidayaturrochman

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the influence of Corporate Image and Service Quality through Customer Satisfaction on Customer Loyalty at Semen Indonesia distributors in Gresik using the Structural Equation Modeling (SEM) approach. The study population consisted of 102 customers, all of whom were sampled. The results indicate that Corporate Image and Service Quality have a significant influence on Customer Satisfaction. Both variables were also shown to have a significant influence on Customer Loyalty. However, unlike several previous research findings, Customer Satisfaction did not have a significant influence on Customer Loyalty. This finding indicates that in the context of the cement distribution business, customer loyalty is not formed solely from satisfaction, but is more influenced by other factors such as consistent service quality, a strong corporate image, competitive pricing, and long-term business relationships. This study emphasizes the importance of strengthening image and improving service quality as key strategies for maintaining customer loyalty.

Namira Shafalda Prabudi; Felicia Dinata Pane; Moza Aulia Agista; Stepanny Lumban Gaol; Dionisius Sihombing +1 more

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to examine the contribution of business ethics and the implementation of Corporate Social Responsibility (CSR) to the business sustainability of the Micro, Small, and Medium Enterprise (MSME) Depot Air Barokah in Medan City. Using a case study approach, the research explores how ethical practices in service, honesty in product quality, and social concern for the environment and surrounding community can build consumer trust and enhance business competitiveness. These ethical and social dimensions are seen as essential components in sustaining long-term business operations, especially in competitive markets. Data were collected through interviews, direct observations, and supporting documentation, and were analyzed using a descriptive qualitative method to provide a comprehensive understanding of the enterprise's practices. The results indicate that the application of ethical and socially responsible business practices has a positive impact on customer loyalty, brand image, and the operational sustainability of Depot Air Barokah. Therefore, MSMEs that consistently uphold business ethics and implement CSR not only achieve economic benefits but also foster harmonious relationships with consumers, stakeholders, and the broader community.

Rizky Ardian Saputra; Aprilia Dian Evasari; Endah Kurniawa

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to thoroughly examine the influence of menu variety, taste, and price on customers' purchasing decisions at CEZ-ROS Restaurant, located in Kediri Regency. Understanding these factors is crucial for the restaurant to enhance customer satisfaction and improve sales performance. The research employs a quantitative approach with an associative research type, designed to explore relationships between variables. The sampling technique used is accidental sampling, where respondents were selected based on convenience and their availability during the data collection period. This method allows for practical and efficient data gathering from actual restaurant customers. Data analysis involves several statistical tests to ensure accuracy and reliability. Initially, validity and reliability tests were conducted to confirm the suitability of the questionnaire. Then, multiple linear regression analysis was used to determine how menu variety, taste, and price individually and collectively influence purchasing decisions. Additionally, t-tests assessed the significance of each independent variable, while the F-test evaluated their simultaneous effect. The coefficient of determination (R²) provided insight into how much variation in purchasing decisions could be explained by these variables. The results indicate that menu variety, taste, and price significantly impact purchasing decisions both individually and together. Specifically, customers prefer restaurants offering a diverse menu, delicious food, and reasonable pricing. The F-test confirms the strong combined effect of these factors on consumer behavior. However, the coefficient of determination also suggests that while these variables are important, other external influences such as service quality, ambiance, and promotions may also affect purchasing decisions. Overall, this study highlights that CEZ-ROS Restaurant should focus on maintaining menu diversity, enhancing taste quality, and setting competitive prices to attract and retain customers effectively.

Erlina, Eka Kartikasari; Purwatiningsih Purwatiningsih

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

Hany Octafiany; Purwatiningsih Purwatiningsih

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to empirically analyze the influence of Brand Image, Service Quality, and  Price on Guest Loyalty in CV Betah Banget Corp, an entity in the accommodation industry that faces fierce competition in the digital era. The quantitative method was used with a multiple linear regression analysis approach to test the relationships between variables. The results of the partial test showed that Brand Image had a significant influence on Guest Loyalty (Count = 2.701 > Ttable = 1.659; sig = 0.008 < 0.05), confirming that positive perception of Brand Image is a key factor in building customer loyalty. Service quality showed a very significant influence (Thcal = 7,338 > Ttable = 1,659; sig = 0.000 < 0.05), strengthening the role of service as a key driver of guest retention amid increasing consumer expectations. In contrast, the  Price variable did not show a significant influence on Guest Loyalty (Thcal = 0.709 < Ttable = 1.659; sig = 0.480 > 0.05), indicating that the  Price aspect is not a major determinant in a customer's decision to remain loyal. These findings provide strategic implications for accommodation industry players to prioritize strengthening Brand Image and improving service quality in an effort to maintain customer loyalty.

Brigitta Cornelia Amanda; Wiwik Herawati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of relationship marketing on customer loyalty with customer satisfaction as a mediating variable at Sky Beauty Care Surabaya. Relationship marketing, which encompasses aspects of trust, commitment, communication, and complaint handling, has been identified as an important strategy in building long-term relationships with customers. In this study, a quantitative approach was used with a survey method, where data was collected through questionnaires distributed to customers who have used Sky Beauty Care services. The analysis results show that relationship marketing has a significant effect on customer satisfaction. The trust built between customers and the company, the company's commitment to providing the best service, clear and open communication, and prompt and effective complaint handling all contribute to increased customer satisfaction. This high customer satisfaction, in turn, has a positive effect on customer loyalty. Customers who are satisfied with the service they receive are more likely to use the service again and recommend it to others, ultimately strengthening the customer's relationship with the company. These findings provide an important contribution to Sky Beauty Care in formulating more effective marketing strategies. Better implementation of relationship marketing can increase customer satisfaction and loyalty, which ultimately has a positive impact on business sustainability and growth. Therefore, companies need to continuously strengthen customer relationships by improving service quality, communicating effectively, and responding to customer complaints. Therefore, relationship marketing can be key to successfully retaining customers and increasing their loyalty. Furthermore, this study also shows that customer satisfaction is not only a direct result of relationship marketing but also a key driver in fostering sustainable customer loyalty.

Achmad Faqih; Yugi Setyarko

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine and analyze the influence of product quality, service quality, and customer trust on insurance product purchasing decisions at PT AIA Financial at BCA KCP Raden Saleh, Central Jakarta. The background of this study is based on the importance of understanding the factors that influence purchasing decisions, especially in the insurance industry, which is intangible and highly dependent on customer perception and trust. This study uses primary data collected through questionnaires distributed to 47 respondents, namely PT AIA Financial customers who have purchased insurance products at the research location. The research instrument is compiled based on variable indicators whose validity and reliability have been tested. The data analysis method used is a quantitative method with a multiple linear regression analysis approach through the assistance of SPSS software version 26. Product quality is measured through the dimensions of performance, durability, suitability, and features; service quality is assessed from the aspects of reliability, responsiveness, assurance, empathy, and physical evidence; while customer trust is seen from the reliability of the company, agent integrity, and clarity of information. The results of the study indicate that product quality, service quality, and customer trust partially and simultaneously have a positive and significant effect on insurance product purchasing decisions. This means that the higher the quality of the products and services provided, and the greater the customer trust, the higher the customer's tendency to purchase PT AIA Financial's insurance products. This finding implies that the company needs to continuously maintain and improve its product quality, provide excellent service, and build and maintain customer trust through transparent communication, clear product education, and a commitment to service promises. This way, long-term relationships with customers can be maintained and customer loyalty can be enhanced.

Sihang Gregorius Balimema; Adrianus kristian bayo; Susanti Gala; Zakarias aristo bora; Albertus Religius Roto

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the influence of job satisfaction on teacher performance at Omba Tana Rara Public School, a rural educational institution located in a geographically remote area with distinct contextual challenges. Despite the crucial role of teachers in shaping educational outcomes, limited research has explored how job satisfaction contributes to teacher performance in such isolated settings. Employing a quantitative approach, the research surveyed 32 teachers using a validated Likert-scale questionnaire designed to measure key dimensions of job satisfaction, including recognition, professional development, remuneration, interpersonal relationships, and work environment. Data analysis was conducted using simple linear regression to determine the statistical relationship between job satisfaction and teacher performance. The results revealed that job satisfaction has a significant and positive impact on teacher performance (β = 0.67; p < 0.01), indicating that increases in satisfaction levels are associated with higher levels of effectiveness and engagement among teachers. Among the satisfaction factors examined, recognition from leadership, opportunities for professional growth, and supportive working conditions were identified as dominant contributors to improved performance. The findings of this study contribute to filling the research gap concerning human resource issues in remote schools and offer practical insights for stakeholders in education. In particular, the study emphasizes the importance of designing context-specific strategies that prioritize teacher welfare as a means of boosting instructional quality and learning outcomes. It recommends policy interventions focused on enhancing intrinsic and extrinsic satisfaction elements through improved school management practices. By highlighting the correlation between teacher satisfaction and performance, especially in rural and under-resourced areas, this research underscores the need for holistic human resource development in education. It advocates for a welfare-centered approach in managing and supporting teachers to ensure sustainable improvements in school effectiveness.

Aji Prasojo; Yogi Dwi Lestari

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to explore the strategic role of e-commerce in increasing the export of handicraft products by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, with a case study on CV. Palm Craft in Kediri. In the context of globalization and digitalization, e-commerce is an important means for MSMEs to reach the international market, especially in the midst of the challenges of the COVID-19 pandemic that limit conventional export activities. This study uses a descriptive qualitative approach with data collection techniques through observation, in-depth interviews, and documentation. The main focus of this study is how CV. Palem Craft utilizes various digital platforms such as social media (Instagram, Facebook), marketplaces (Tokopedia, Shopee), and global platforms (Amazon, Etsy) to expand market access, build product branding, and increase the selling value of local handicrafts. The results of the study show that the strategic use of e-commerce has helped companies overcome export barriers such as limited distribution networks, logistics constraints, and lack of international promotion. In addition, e-commerce also allows CVs. Palem Craft to build direct relationships with global consumers, get faster feedback, and make product adjustments according to market needs. This research also identifies supporting factors such as digital literacy, product quality, and production capacity as crucial aspects in the success of e-commerce strategies.  The implications of this study provide relevant insights for other MSMEs that want to develop exports through the use of digital technology. Continuous support from the government and related institutions is needed in terms of training, access to capital, and digital export facilitation so that Indonesian MSMEs can compete in the global market in a sustainable manner.  

Uswatun Hasanah; Mulia A Sura; Riswan Rambe

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The lack of integration of ethical principles into corporate social responsibility (CSR) practices remains a common issue, posing significant challenges in building public trust and ensuring business sustainability. This study aims to examine how the implementation of business ethics can enhance the effectiveness of CSR within corporate environments. The research employs a literature review method, analyzing various academic publications, regulatory frameworks, and corporate reports relevant to business ethics and CSR. The findings reveal that consistent application of ethical values can deepen the meaning and impact of CSR initiatives, improve corporate reputation, and strengthen relationships with stakeholders in a more meaningful and sustainable manner.Nevertheless, several challenges persist, particularly in the form of organizational cultural differences and the suboptimal internalization of ethical principles into corporate systems and work culture. Therefore, strategic efforts are required to ensure that business ethics are not merely treated as normative concepts, but are truly embraced as core values in CSR practices aimed at achieving social and environmental sustainability.

Munawaroh Munawaroh; Rosy Rostiawaty; Fatmi Fatimah Zahra; Putri Alfitriani

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Organizational Design is the process of determining the structure, layout, and relationships between parts of an organization to achieve goals and increase efficiency. This process includes planning the organizational structure, division of responsibilities, and how tasks are carried out. Organizational design is dynamic and needs to be adjusted to the development and needs of the organization. Advances in technology and organizational culture play an important role in organizational development. A strong and positive organizational culture can increase employee motivation, engagement, and commitment, which have a positive impact on productivity, efficiency, and innovation. Therefore, the preparation of organizational design is very important in determining the right strategy. A well-designed organizational structure can facilitate the exchange of knowledge, communication between members, and uphold employee moral and professional standards. This study uses a literature study method with the PRISMA approach, using data sources from the ScienceDirect database in the last three years. The results of the study show that strategies in organizations must be formulated and implemented in an organized manner to achieve predetermined goals, while paying attention to the existing organizational culture. A flexible and up-to-date organizational structure allows organizations to adapt more quickly to change. Therefore, organizations need to continue to develop and update their organizational structures to remain relevant and effective in achieving their goals.

Nadia Febriani Siti Awaliyyah; Aghitsni Nailalmuna; Salwa Syahira; Nabilah Putri; Debora K.P +1 more

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study was conducted to evaluate the quality of banana chips products at My Kripis by using the Check Sheet and Fishbone Diagram methods. The main problem found was the high rate of defective products, which reached 3.79% of the total monthly production. The largest type of defect was recorded as inappropriate banana ripeness during the frying process, which amounted to 18 kg out of a total of 37.2 kg of defective products. Data was collected through direct observation and interviews, then analyzed using an inspection sheet to identify the type and frequency of defects. Results showed that the dominant cause of defective products came from raw material factors, such as non-uniform banana ripeness and inconsistent slice thickness. A Fishbone Diagram was used to identify root causes from various aspects, including man, methods, machines, and materials. These findings served as the basis for recommendations to improve the production process, such as standardizing cutting procedures, training operators, and monitoring the quality of raw materials. This research confirms the importance of simple yet systematic quality control for MSMEs to sustainably improve product quality.

Aditya Putra Wardanu; Ahmad Gozi; Sudarmiatin Sudarmiatin

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study is a study of digital marketing strategies related to Boneka Bubu, a product that went viral on social media such as TikTok and Instagram. In this context, emotional and content-based marketing work that connects brands with audiences, especially millennial and Gen Z consumers, plays a very positive role. Humorous approaches, memorable characters, and communities play a role in driving the success of Boneka Bubu's digital campaign which aims to increase brand awareness, sales, and customer loyalty. This analysis examines and tries to solve various issues related to UGC, influencer collaboration, and limited edition promotional strategies that build urgency. Data and research show that emotional-based marketing, which involves consumers in the content creation process, strengthens relationships that lead to conversion and engagement. This study explains the impact of the creative process and authenticity that are emphasized for digital marketing strategies in the age of social media.    

Hayatul Hafifa; M. Afuan; Engla Desnim Silvia

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to examine the influence of employee well-being and interpersonal relationships on work productivity with job satisfaction as an intervening variable using primary data obtained by distributing questionnaires to 73 employees, namely at PTP Inti 4 Kinali Pasaman Barat. The results of this research show that (1) there is a positive and significant influence between employee well-being and job satisfaction. (2) there is a positive and significant influence between interpersonal relationships on job satisfaction (3) there is a positive and significant influence between employee well-being on work productivity. (4) there is a positive and insignificant influence between interpersonal relationships and work productivity. (5) there is a positive and insignificant influence between job satisfaction and work productivity. (6) there is a positive and insignificant influence between employee welfare on work productivity through job satisfaction. There is a positive and insignificant influence between interpersonal relationships and job satisfaction.

Hadi Nainggolan; Meriah Kita Deliani N

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This paper explains the comparison of manual port service system to the Online Harbor Master system. The method used in this study is field research. The author conducted direct observations and interviews with the company and library research where the author obtained material or paper materials from books in the library or other reading sources related to the topic taken. The Online Harbor Master System is an open and neutral electronic portal to facilitate the exchange of data and information on port services quickly, safely, neutrally and easily which combines with related government agencies, port business entities and logistics industry players to improve better port competitiveness globally. The purpose of this study is to determine the comparison of manual port service to the Online Harbor Master System. The comparison between the manual system and the Online Harbor Master System is that manual work takes a lot of time and money. All activities must be done directly or face to face to the Harbor Master. Factors that influence are the amount of time and costs incurred, for example, applications are still manual, the queue for applications still comes to the Harbor Master or face to face, still uses a lot of paper, and all applications are not in one system. In the service process using the Online Harbor Master System, the effect felt is more efficient and makes it easier for agents to enter data on ships that want to enter the port.

Thezha El Hutapea; Suparman Suparman; Meriah Kita Deliani N

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was created to find out how to carry out the process of extending ship safety certificates that have expired and renewing them in order to comply with policies, standards, norms, guidelines, criteria and procedures as well as technical guidance, evaluation and reporting in the field of shipworthiness, measurement. Ships and ship nationality, nautical, technical and ship radio, pollution and ship health management and maritime affairs. In submitting an application, the shipping company must follow the procedures set by the Directorate of Shipping and Maritime Affairs, sub-directorate of ship safety, with the requirement to attach complete documents such as an application letter, ship safety certificate.

Grasela Sinta; Roberth Jekson Msiren; Hurmanisa Hurmanisa; Sarmauli Sarmauli

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study analyzes the exemplary nature of Abraham within the framework of education theological management. Abraham, recognized as the father of faith, embodies values of leadership, wise decision-making, and strong interpersonal relationships with God and others. Utilizing a qualitative approach based on a literature review of various books and scholarly articles, this research aims to explore the managerial principles derived from Abraham’s life and their applicability in contemporary management contexts.

Faisal Riza Rahman; Yulius Wahyu Setiadi

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2024 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The objective of this study is to determine the impact of environmental performance on the sustainability reporting of companies in Indonesia, utilizing the PROPER scale as a measurement tool. This research examines whether there is an improvement in sustainability report disclosures associated with the environmental performance assessed through the PROPER scale. The study involves companies listed on the Indonesia Stock Exchange that have published annual and sustainability reports for five consecutive years. The analytical method employed is WarpPLS, with a total of 85 observations. WarpPLS is used to identify statistical relationships between environmental performance and the intensity of sustainability reporting. The findings indicate that there is an enhancement in sustainability report disclosures when the audit committee and board of directors hold regular meetings. Companies without governance committees tend to focus more on governance improvement rather than on disclosing sustainability reports. Good environmental performance, particularly in companies with specific industry types and the presence of governance committees, enhances sustainability reporting. However, companies with strong environmental performance tend to make the audit committee and board of directors focus on other responsibilities, given that the community already understands that these companies manage their environmental impact well. This study underscores the importance of the Indonesian government's support in encouraging, facilitating, and urging companies to achieve the gold category in the PROPER scale. This not only demonstrates good environmental performance but also enhances sustainability report disclosures. This research implies that good environmental performance should be accompanied by increased transparency in sustainability reporting to truly contribute to sustainable development.