Publication Search

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

Occupational Safety and Health (OHS) is a fundamental aspect in maintaining the smooth production process while maintaining the welfare of workers in the food manufacturing industry. This study aims to analyze in depth the implementation of the OHS program at PT XY, a medium-scale food manufacturing company, by reviewing the applicable policies, program implementation, obstacles encountered, and potential strategies for improvement. The study used a qualitative descriptive approach through direct observation in the production area, semi-structured interviews with 12 informants consisting of managers, supervisors, and operators, and a review of various internal company documents related to OHS. The research findings revealed that the company has a formally formulated OHS policy supported by regular training, but its implementation is not evenly distributed across all work units. Key weaknesses include inconsistent internal audit implementation, low worker awareness in reporting incidents, and a limited number of human resources with specific OHS competencies. Based on these findings, the study recommends strengthening the risk-based OHS management system, increasing human resource capacity, and integrating OHS indicators into the production performance evaluation system to support more optimal OHS implementation in the company.

This study aims to examine the influence of capital structure and liquidity on the profitability of manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Capital structure is represented by the Debt to Equity Ratio (DER), while liquidity is measured using the Current Ratio (CR). Profitability is assessed through Return on Assets (ROA) and Return on Equity (ROE). This research employs a quantitative approach with a causality design and uses multiple linear regression as the analytical method. The sample consists of three manufacturing companies—PT Chandra Asri Pacific Tbk (TPIA), PT Aneka Tambang Tbk (ANTM), and PT Gudang Garam Tbk (GGRM)—selected through purposive sampling based on predetermined criteria. Prior to hypothesis testing, classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation were conducted, and all variables met the requirements for regression analysis. The findings reveal that DER has a negative and significant effect on both ROA and ROE, indicating that higher leverage reduces the company’s ability to generate profits. Conversely, CR has a positive and significant effect on profitability, suggesting that companies with stronger liquidity positions are more capable of sustaining operational activities and improving financial performance. The F-test results show that DER and CR simultaneously have a significant influence on profitability. Furthermore, the coefficient of determination demonstrates that more than half of the variation in profitability can be explained by the two independent variables. Overall, the study emphasizes the importance of maintaining an optimal balance between debt utilization and liquidity management. Effective capital structure policies and sufficient liquidity levels are essential for enhancing profitability and ensuring financial stability within the manufacturing industry. These findings provide valuable implications for corporate decision-makers, investors, and stakeholders in formulating financial strategies that support long-term performan.  

The low effectiveness of student organizational performance in designing and managing structured work programs presents a major challenge to strengthening the leadership culture at MTsN 1 Probolinggo. This community service program aims to enhance students’ managerial and leadership capacities through performance mentoring for the Intra-Madrasah Student Organization (OSIM), based on innovations in learning management. The methods employed include training sessions, workshops, and continuous mentoring, all designed collaboratively with school stakeholders. The activity stages began with a needs analysis and problem mapping, followed by the development of training modules, the implementation of organizational management training, and interactive workshops aimed at developing adaptive and applicable work programs. The proposed solutions encompass strengthening foundational understanding of organizational management, enhancing the role of members in program planning, and facilitating the implementation of OSIM activities that support the creation of an active learning environment. Evaluation was carried out through pre-tests and post-tests to measure comprehension improvement, field activity observations, and assessments of work program achievement. The results indicate significant improvements in participants’ cognitive and practical skills, particularly in the planning, execution, and evaluation of OSIM programs that are now more structured and goal-oriented. In conclusion, this community service activity successfully reinforced student leadership competencies through an innovative approach to managing student organizations, while also promoting the development of a sustainable culture of collaborative work. Based on the outcomes, it is recommended that this mentoring model be replicated in other madrasahs and that OSIM leadership development programs be systematically integrated into extracurricular curricula to ensure the continuity and expansion of the positive impacts achieved

The purpose of this study is to analyze the extent to which work discipline and the physical work environment influence employee performance at CV X. The research was conducted using a quantitative approach involving all 45 production employees, with a saturation sampling method to ensure that every member of the population was represented. Data were collected through a structured questionnaire using a five-point Likert scale, while hypothesis testing was carried out using the SEM-PLS method to obtain more accurate estimates of the relationships among variables. The results reveal that both work discipline and the physical workplace contribute significantly to performance improvement. The physical work environment shows a positive and meaningful effect on employee performance, as indicated by a path coefficient of 0.464, a T-statistic of 2.309, and a P-value of 0.002. Similarly, work discipline also demonstrates a constructive influence, supported by a path coefficient of 0.403, a T-statistic of 2.786, and a P-value of 0.006. Based on the R-square value of 0.701, the two variables collectively explain 70.1% of the variance in employee performance. These findings highlight the importance of fostering disciplined work behavior while simultaneously enhancing environmental conditions in the workplace. Improving the physical layout, comfort, and safety, along with reinforcing consistent adherence to organizational rules, can substantially elevate performance outcomes at CV X.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

The rapid advancement of information technology has compelled digital marketing companies to enhance efficiency and system integration to improve business performance. PT Imused Satria Muda, a digital marketing company focusing on beauty and herbal product promotion, faces challenges in integrating its information systems across divisions such as advertising, content creation, and customer service. This study aims to formulate an information systems and information technology (IS/IT) strategy aligned with the company’s business strategy using the Ward and Peppard methodology. A descriptive qualitative approach was employed, with data collected through observation, documentation review, and structured interviews. The analysis utilized SWOT, Value Chain, and McFarlan Strategic Grid tools to identify the internal and external conditions of the business and IS/IT environments. The results indicate that PT Imused Satria Muda requires the development of a cloud-based Customer Relationship Management (CRM) system, a Digital Campaign Dashboard, and marketing automation tools to enhance digital campaign effectiveness. The implementation plan is divided into short- and long-term stages over five years, focusing on data integration, information security, and IT human resource competency improvement. The proposed strategy is expected to increase operational efficiency and strengthen the company’s competitiveness within the dynamic digital marketing industry.

This research aims to design and build a letter archive information system at the KOFIPINDO Law Office to improve the effectiveness and efficiency of document management. The manual filing system that has been used so far poses various obstacles, such as search delays, the risk of losing documents, and low storage accuracy. To overcome these problems, this study applies the Waterfall System Development Life Cycle (SDLC) model in the process of designing and building the system. Web-based technologies used include PHP, HTML, CSS, Bootstrap, and MySQL. The results of the study show that the developed letter archive information system is able to simplify the process of storing, searching, and managing incoming and outgoing letters in a faster, structured, and safer manner. The implementation of this system not only improves administrative performance, but also strengthens accountability and supports the need for professional legal documentation within the KOFIPINDO Law Office. Thus, this web-based mail archive information system can be a strategic solution in modernizing legal document management.

This study aims to describe and analyze the factors that influence employee job satisfaction at PT Trans Jaya Papua by employing a qualitative descriptive method supported by observation and semi-structured interviews with 12 employees across different departments. The findings reveal that job satisfaction arises from a combination of internal and external factors that interact to shape employees’ overall perceptions of their work. Internal factors consist of individual attitudes, motivation, and the quality of interpersonal relationships, all of which determine how employees respond to daily tasks and workplace dynamics. External factors include leadership style, salary, work environment, and organizational support, each playing a crucial role in shaping employees’ sense of stability and fairness. The results highlight that positive work attitudes and effective communication are the most dominant contributors to employee satisfaction, strengthened by adequate compensation and supportive supervision from leaders. The study concludes that job satisfaction can be further improved through transparent communication, equitable reward systems, and consistent leadership involvement in employee development. These findings provide practical implications for management, particularly in formulating more responsive human resource strategies aimed at enhancing employee performance and organizational effectiveness.

This study examines the influence of internal communication and leadership style on employee work motivation at Public Relation Agency XYZ. The research focuses on understanding how these two organizational factors shape the motivation levels of employees, particularly freelance experts who contribute significantly to the agency’s performance and service quality. Using a quantitative approach, data were collected through a structured survey designed to capture employees’ perceptions of communication effectiveness, leadership characteristics, and motivational conditions within the agency. The collected data were then analyzed using SmartPLS to test the proposed relationships. The findings indicate that both internal communication and leadership style exert a significant and positive influence on work motivation, highlighting the crucial role of clear information flow and supportive leadership behavior. Moreover, the results suggest that enhancing communication practices and applying a more transformational leadership style can substantially improve employee motivation. This study offers practical recommendations for strengthening internal communication systems and leadership development initiatives to foster higher engagement, productivity, and overall motivation among employees at Public Relation Agency XYZ.

This study aims to analyze the effectiveness of human resource (HR) governance in improving employee performance at the Serang City Cooperatives and SMEs Office in 2025. The research method used is a quantitative approach with a survey design, involving 100 employees as respondents. Data were collected through questionnaires and analyzed using multiple linear regression to test the effect of HR governance variables, which include planning, organizing, implementing, and supervising, on employee performance. The results of the study indicate that HR governance has a positive and significant influence on improving employee performance at the Serang City Cooperatives and SMEs Office. Specifically, clear HR planning, efficient organization, structured implementation, and effective supervision have been shown to increase employee productivity and work quality. The implication of this study is the importance of improving and strengthening HR governance as a strategy to improve employee performance, which ultimately can increase productivity, efficiency, and effectiveness in carrying out the duties and responsibilities of local government agencies.

Swimming performance is strongly influenced by aerobic endurance, which enables athletes to maintain speed, technique efficiency, and physiological stability during prolonged activity. However, quantitative data regarding aerobic endurance levels among club-level swimmers in Indonesia remain limited. This study aimed to describe the aerobic endurance level of athletes from the Science Swimming Team. A descriptive research design was employed involving 11 swimmers selected through purposive sampling. Data were collected using the Cooper Swimming Test conducted over a 15-minute freestyle swimming session, and aerobic capacity was estimated through VO₂max values. The collected data were analyzed descriptively to classify aerobic endurance levels based on established normative categories by sex and age. The findings indicated that most athletes achieved good to very good performance in swimming distance; however, VO₂max classifications showed that aerobic capacity was predominantly in the moderate category, with only one female athlete reaching an excellent level. This disparity suggests that favorable distance performance does not necessarily reflect optimal aerobic capacity. The results imply the need for more targeted training programs focusing on improving VO₂max through structured aerobic and interval-based training. These findings provide practical input for coaches in designing data-driven and individualized training strategies to enhance aerobic endurance and competitive performance in swimming athletes.

This study explores the comparison of higher education financing models between Indonesia and several Middle Eastern countries, aiming to understand their impact on educational success. The research employs a qualitative approach, analyzing government budgets, funding mechanisms, and educational outcomes documented in recent reports. Findings indicate significant differences in financing structures, with Middle Eastern countries often allocating higher per-student funding and implementing more diverse financial support systems such as scholarships and public-private partnerships. In contrast, Indonesia faces challenges in equitable fund distribution despite increasing budget allocations. The study reveals that effective financing positively correlates with improved educational infrastructure, faculty quality, and student performance. The implications highlight the need for Indonesia to enhance funding strategies by adopting best practices observed in the Middle East to achieve sustainable educational development and greater academic achievement.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

This study delves into the linguistic and ideological dimensions of cyberbullying discourse directed at TikTok creator Putri Padang within the framework of Critical Discourse Analysis (CDA). In Indonesia’s digital landscape, TikTok has become one of the prominent platform for self-expression and cultural performance, yet it also serves as a site for public shaming and moral policing. Drawing on Fairclough’s (1995) three-dimensional model, this qualitative research analyzes fifty hate comments collected from several TikTok videos featuring Putri Padang to uncover how language reproduces power relations and cultural ideologies. The findings reveal that hate comments are not random acts of aggression but structured discursive practices characterized by repetition, labeling, and moral judgment. Linguistic strategies such as mockery, objectification, and intertextual humor—exemplified by terms like “muka kotak” and “Adudu”—function as mechanisms of symbolic domination, reinforcing gendered and regional hierarchies. Moreover, the comments often invoke patriarchal values and cultural authenticity to moral criticism, positioning the target as a violator of feminine and cultural norms. The research contributes to cyber-discourse studies by extending into multimodal contexts and emphasizing the need for culturally grounded approaches to online gender-based violence.

The Field Work Practice (PKN) carried out at PT MK Prima Indonesia focused on the implementation of periodic maintenance practices for the premoulding hydraulic press machine as an effort to maintain machine performance and operational lifespan. The main activities included identifying critical components such as the hydraulic system, valves, pressure hoses, and oil filters; conducting direct observation of common disruptions; and performing daily maintenance checklists that covered pressure monitoring, operating temperature, leakage detection, machine cleanliness, and lubrication conditions. Comprehensive cleaning procedures, condition-based filter replacement, and functional testing were also conducted to ensure reliability and safety in the production process. The implementation methods involved participatory observation, interviews with technicians regarding common failure patterns, visual and functional inspections, as well as the use of structured checklists supported by inspection documentation. The results indicate a significant decrease in the frequency of disturbances caused by leaks and oil contamination, improved compliance with routine inspection procedures, and enhanced machine readiness during operations. The introduction of structured documentation and simple technical training further improved technicians’ ability to detect early signs of abnormalities in the hydraulic system. As a recommendation, the company is advised to strengthen the use of digital recording systems, adjust filter replacement intervals based on actual machine conditions, and implement regular training programs focusing on contamination control and predictive maintenance.

This study aims to analyze the effect of financial performance, proxied by profitability (ROA) and liquidity (CR), on firm value measured by Tobin’s Q, with capital structure (DER) as a mediating variable. The research sample consists of 18 startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The method employed is panel data regression analysis, with the best model selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The findings indicate that profitability and liquidity have a significant effect on capital structure. However, profitability, liquidity, and capital structure are not proven to have a direct effect on firm value. Furthermore, capital structure does not serve as a mediating variable. These results suggest that traditional financial metrics are not the main factors in assessing startup valuation in the Indonesian capital market. Other aspects, such as growth prospects and innovation, appear to play a more dominant role in determining firm value

This study examines the effect of employee competency development, performance evaluation, and remuneration on employee performance at the Religious Affairs Offices (KUA) in West Jakarta. As a public institution responsible for delivering administrative and community religious services, KUA faces challenges in ensuring effective human resource performance amid bureaucratic constraints and limited performance-based incentives. The study aims to analyze how the three human resource management (HRM) dimensions competency development, evaluation, and remuneration affect overall employee performance. A quantitative explanatory research design was employed using a structured questionnaire distributed to 120 employees across eight KUA offices. Data were analyzed using multiple linear regression supported by descriptive and classical assumption tests. The results indicate that performance evaluation and remuneration have significant positive effects on employee performance, while competency development shows a positive but statistically insignificant effect. The model explains 49% of the variation in employee performance, suggesting that transparent evaluation systems and performance-based remuneration play a greater role than training programs alone in improving public service effectiveness. The findings contribute to strategic HRM theory by confirming that evaluation and reward mechanisms strengthen the link between competency and performance. It is concluded that integrating developmental, evaluative, and compensatory functions within a unified HR framework can enhance productivity and accountability in Indonesia’s public sector institutions.

The objective of this research is to improve student learning interest in nonfiction texts through the implementation of E-Litera, a digital-based interactive literacy media. This study utilized a classroom action research design conducted in two cycles involving 24 fourth-grade students at SDN Sidomulyo. Data were obtained from questionnaires, observations, interviews, and documentation. The results showed a significant improvement in student learning outcomes throughout the research process. In the pre-action phase, only 8 students (33.3%) achieved the minimum mastery criteria, while 16 students (66.7%) did not meet the criteria. This figure increased to 12 students (50%) in the first cycle, and significantly rose to 20 students (83.3%) in the second cycle. The enhanced performance in the final cycle reflects the effectiveness of E-Litera in providing visually engaging and structured content, which helped deepen students' understanding of nonfiction materials. These findings support the use of E-Litera as a meaningful and engaging digital media to foster reading interest and improve comprehension skills in elementary education. By using E-Litera, the teaching and learning process can be more effective and enjoyable, ultimately improving the quality of student learning.

The term “comparison” in the context of Public Administration Science refers to an activity of aligning, analyzing, and identifying similarities and differences between various phenomena or objects under study. Meanwhile, administration is understood as a social phenomenon in which groups of people or citizens work together in an organized and purposeful manner to achieve certain collective goals.This research, entitled “A Comparative Study of Public Administration in Indonesia and South Korea in Achieving Effective and Accountable Governance,” aims to analyze both the similarities and differences between the two countries in terms of bureaucratic structure, public administration systems, and the effectiveness and accountability of governance. Indonesia and South Korea, as Asian nations with distinct historical backgrounds, governmental systems, and development trajectories, share a common vision of establishing a clean, transparent, and responsive system of governance.The study employs a qualitative descriptive approach using the literature review method, by examining various relevant academic and official sources. The main focus of the comparison lies in the bureaucratic and administrative systems of Indonesia and South Korea. The analysis also takes into account cultural characteristics and governmental structures, including the presidential system, legal framework, financial administration, and local government mechanisms.The findings of this research are expected to provide a comprehensive understanding of how differences in administrative structures and bureaucratic performance in both countries influence the effectiveness and accountability of their governments. Furthermore, the study aims to offer valuable insights for Indonesia in strengthening good governance and improving the quality of public service delivery.