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The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

Overburden removal is a critical phase in coal mining operations, as it directly affects production continuity and operational efficiency. However, production realization often deviates from the mine plan due to various operational constraints. This study, conducted at Pit K1 Mahakam of PT. Insani Baraperkasa, evaluates the causes of underachievement in overburden stripping targets using the Six Big Losses framework, which classifies inefficiencies into Breakdown Losses, Setup and Adjustment Losses, Idling and Minor Stops, Reduced Speed Losses, Process Defect Losses, and Reduced Yield Losses. The analysis revealed that the dominant losses were Reduced Speed Losses (26%) and Setup and Adjustment Losses (10%), primarily caused by disposal congestion, shift changes, and repairs at the loading and disposal areas. Minor contributions were found from idling (3%), production losses (5%), while breakdown losses showed negligible impact. These factors led to increased standby time and reduced equipment cycle effectiveness. Improvement strategies are recommended through optimized disposal allocation, reduction of waiting time, and stricter control of external operational disruptions to enhance stripping efficiency and achieve production targets.

This study aims to analyze the effect of blasting geometry on drilling and blasting costs in mining operations at PT Unggul Dinamika Utama, Kutai Timur Regency, East Kalimantan Province. The research focuses on comparing two operational areas, namely PIT Tempudo 6 and PIT East, which apply different blasting geometries: a burden of 7 m and spacing of 8 m at PIT Tempudo 6, and a burden of 8 m and spacing of 9 m at PIT East. The research method involved collecting primary data from actual field drilling and blasting activities, as well as secondary data from the company. The parameters analyzed included blasting geometry, explosive consumption, and operational costs of drilling and blasting. The results show that the total drilling cost at PIT Tempudo 6 was Rp. 215,689,696, while at PIT East it was Rp. 162,177,899. The total blasting cost at PIT Tempudo 6 reached Rp. 3,023,066,977.60, while at PIT East it was Rp. 1,780,839,602.80. Thus, the total operational cost of blasting activities at PIT Tempudo 6 amounted to Rp. 3,238,756,673.60, and at PIT East amounted to Rp. 1,943,017,501.80. It can be concluded that differences in blasting geometry significantly affect operational cost efficiency. Larger burden and spacing values lead to more efficient costs by reducing the number of drill holes and explosive consumption per blasted rock volume.

This study aims to compare two methods of raw material inventory management, namely Economic Order Quantity (EOQ) and Periodic Order Quantity (POQ), in improving efficiency and reducing operational costs at Konveksi Arey Hijab. The main problem faced by this company is the irregularity in raw material inventory management, which causes wasteful costs, especially ordering costs and storage costs. Based on raw material purchase data in 2024, which recorded a total purchase of 26,203 kg with a total cost of IDR 1,834,573,300, this study uses a descriptive quantitative approach to compare the two methods. The results of the study show that the EOQ method produces lower inventory costs, namely IDR 16,568,074, compared to the POQ method. The application of the EOQ method can reduce the frequency of excessive ordering, while the POQ method is more effective for ordering periods that are adjusted to seasonal demand. This study recommends that Konveksi Arey Hijab adopt the EOQ method to optimize raw material inventory management, reduce wasteful costs, and improve the company's operational efficiency.

This study aims to analyze production performance and the factors influencing the productivity of mining operations at PT. XYZ during August 2025. The evaluation covers production achievement against the corporate work plan (RKAP) and the owner’s operational plan, equipment availability (Physical Availability), the productivity of loading and hauling units, and various types of loss time that reduce effective working hours. The results indicate that production realization reached only 65% of the RKAP target, while achieving 102% of the owner’s plan for total material. Low equipment availability, high loss time such as no hauler, wait operator, and front preparation, as well as the underperformance of 80-ton and 100-ton units, were identified as the main contributors to production deviation. Additional influencing factors include unit reassignment, suboptimal haul road conditions, and insufficient operational fleet numbers. The study recommends optimizing fleet management, enhancing preventive and predictive maintenance programs, reorganizing hauling workflows, and controlling dominant loss time sources to improve operational efficiency and production target achievement in future periods.

This community service program aims to enhance entrepreneurial competence and creativity among vocational high school (SMK) students at Yayasan Al Kahfi  through a culinary business development and mentoring program. The activities focus on two key components: (1) operational business mentoring emphasizing basic food safety and production efficiency, and (2) a digital marketing workshop that trains students to create short promotional content for social media platforms. The study employs a qualitative descriptive approach through participatory observation, in-depth interviews, and documentation. The results indicate a significant improvement in students’ understanding of food safety principles, culinary product innovation, and creative digital marketing skills. Furthermore, the program encourages students to develop an adaptive entrepreneurial mindset aligned with technological and market changes in the digital era. Collaboration between lecturers, vocational teachers, and students plays a crucial role in ensuring program sustainability and integrating the outcomes into the entrepreneurship curriculum. Overall, this program contributes to nurturing a generation of vocational youth who are independent, innovative, and ready to become entrepreneurs in the digital economy.

This study aims to analyze the impact of digitalization of public services on budget efficiency, governance innovation, and economic growth in Indonesia. Using qualitative methods through a literature review approach, this study explores various academic sources and policies related to the digital transformation of government. The results show that the implementation of the Electronic-Based Government System (SPBE), e-budgeting, and online public services have a positive impact on increasing transparency, accelerating service delivery, and reducing operational costs. Furthermore, digitalization has contributed to the creation of a new economic ecosystem, which in turn strengthens the principles of good governance in government. However, several obstacles remain to be overcome, such as infrastructure inequality, low digital literacy among the public, and weak regulations supporting the application of technology in public services. Therefore, the success of digitalization of public services depends heavily on the readiness of human resources, the strengthening of more inclusive policies, and synergy between government agencies so that digital transformation can be effective, sustainable, and reach all levels of society.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

This research aims to analyze the vital role of the Crewing Department in the recruitment, placement, and management of ship crew members at PT Margo Indonesia Servicestama Jakarta. The availability of competent, loyal, and ethical crew members is a key factor for ensuring the safety and efficiency of shipping operations. This study focuses on the procedures and strategies implemented by the crewing department to guarantee that recruited personnel meet company standards, uphold core values, and demonstrate a strong work ethic. The research employs field research to directly observe recruitment and crew placement practices, complemented by a literature review to examine relevant regulations and theories on maritime human resource management. The findings reveal that the Crewing Department plays a critical role in preventing undesirable incidents onboard, such as desertion, cargo theft, and operational failures. Such issues often originate from recruitment processes that fail to meet standard requirements or misalignments between crew perspectives and the company's vision and mission. PT Margo Indonesia Servicestama addresses these challenges by emphasizing integrity, professionalism, and adherence to company SOPs at every stage of crew procurement. The study concludes that the Crewing Department functions not only as a liaison between shore management and the ship’s crew but also as the primary filter responsible for maintaining high-quality human resources at sea. Continuous dedication, professionalism, and transparent procedures are recommended to sustain and improve fleet operational quality.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

The implementation of the Frequent Pattern Growth (FPG) algorithm in a web-based drug purchasing application at Sumber Sehat Pharmacy aims to improve efficiency and accuracy in analyzing customer drug purchasing patterns. The FPG algorithm is a method used to identify frequent purchase patterns or frequent itemsets in purchase transactions, which can then be used to make relevant drug recommendations for customers. This study uses a case study at Sumber Sehat Pharmacy to explore drug purchasing patterns and provide a data-driven solution that can help pharmacies improve service and adjust drug stocks according to customer needs. The results show that the application of the FPG algorithm can identify significant purchasing patterns and assist pharmacies in determining more appropriate promotional strategies and inventory management. By using a web-based application that implements this algorithm, Sumber Sehat Pharmacy can provide drug recommendations that are more in line with customer preferences, thereby increasing customer satisfaction and pharmacy operational efficiency.

Building materials sales are an important sector in the construction industry, which requires an efficient system to manage transactions, inventory, and customer relationships. In an effort to improve the performance and efficiency of the sales process, this study proposes the implementation of a building material sales system using the Rapid Application Development (RAD) method at Toko Merah Delima. The RAD method was chosen for its ability to speed up the application development process with an iterative approach that involves direct user feedback. This research aims to design and implement a system that can automate the sales process, monitor stock of goods, and produce reports that can be accessed easily. The developed system includes integrated sales transaction management features, stock management, and sales reports. The results of the implementation of this system show increased efficiency in the management of transactions and stock of goods, as well as making it easier to monitor sales reports in real-time. By using the RAD method, this system can be developed in a shorter time and more in accordance with the operational needs of the store. This research is expected to contribute to the development of information systems for the building materials trading industry.

This community service activity aims to improve the financial literacy of Micro, Small, and Medium Enterprises (MSMEs) through targeted training in calculating the Break Even Point (BEP) as a financial control tool. BEP, or break-even point, is the specific point at which total revenue equals total costs, allowing businesses to determine the minimum sales volume required to avoid losses. The activity was held in the Curug Tourism Village in Bogor Regency, with 27 MSMEs from various business sectors actively participating. The implementation method included outreach, training sessions, practical BEP calculations using participants' actual business data, and post-training mentoring to ensure long-term learning. The results of the activity demonstrated a significant improvement in participants' understanding of the BEP concept and its practical application in determining selling prices, production volumes, and cost control. Therefore, the application of BEP analysis is a crucial and effective strategy in supporting the sustainability and operational efficiency of MSME businesses.

Audit tenure, and financial distress in the audit report lag of companies in the property and real estate subsector listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. Operational efficiency is then measured using the BOPO ratio. Audit tenure is measured by assigning a score of 1 if the company’s auditor is consistent and adding +1 whenever each year continues and returning 0 if there is a replacement auditor. Financial distress is then calculated using the Grover model, and audit report lag is calculated based on the difference in days between the audit report date and the financial statements. Company size is measured by Ln (Total Assets). Furthermore, the method used in this study is quantitative with a purposive sampling technique analyzed using multiple linear regression and moderated regression analysis. Operational efficiency hazards have a positive and significant effect on audit report lag, meaning that in this case the BOPO ratio has a high probability of being related to delays in longer audit reports. Audit tenure does not have an effect on audit report lag. Furthermore, financial distress has a negative and significant effect, indicating that companies experiencing lower financial difficulties tend to have a shorter audit report lag. Company size strengthens the influence of operational efficiency on audit report lag. Company size also does not moderate the relationship between audit tenure and report lag. Company size weakens the effect of financial distress on audit report delays. These findings demonstrate the importance of maintaining timely audit reporting for investors in decision-making. This study contributes to the literature on auditors and future research.

This study is motivated by the importance of financial report transparency in property and real estate companies, particularly regarding earnings management practices that may affect the quality of information for stakeholders. The purpose of this research is to analyze the effect of tax planning, free cash flow, sales growth, and managerial ownership on earnings management in property and real estate companies during the 2020–2023 period. The method employed is a quantitative approach using multiple linear regression analysis with SPSS Version 29. The research sample consists of 21 companies over four years of observation, resulting in 84 financial reports as the research data. The analysis results indicate that sales growth and free cash flow have a positive influence on earnings management, whereas tax planning and managerial ownership show no significant effect. This study confirms that internal factors such as sales performance and cash flow management are more dominant in influencing earnings management compared to ownership aspects or tax strategies. Therefore, companies are advised to focus more on operational efficiency and cash flow management, as well as to enhance governance quality to minimize earnings management practices.

Lengthy, disorganized physical queues in conventional food ordering systems, particularly within canteens, significantly compromise customer convenience and operational efficiency. This direct-ordering model often results in crowd congestion, unpredictably long waiting times, and potential friction among patrons. To address these operational issues and substantially enhance user satisfaction, this research proposes the development and implementation of an innovative Web-Based Food Ordering System. This digital platform allows customers to place orders entirely online, effectively eliminating the need for physical queuing. The system's core functionality is the realtime monitoring of order status and queue position, providing transparent information directly to the customer's device. For canteen management, the application offers a crucial tool for integrated and structured order handling, ensuring staff can prepare meals more accurately and promptly. By transforming the ordering process into a streamlined digital workflow, the system is expected to accelerate the service cycle, minimize unnecessary crowding, and substantially improve customer satisfaction through a modernized, well-organized, and highly efficient experience. This initiative represents a significant step toward smarter and more responsive food service operations.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in supporting national economic growth and expanding employment opportunities in Indonesia. However, many MSMEs still face significant challenges in improving production efficiency due to limited human resources, low levels of technology adoption, and suboptimal operational management. To address these issues, this study developed an innovative digital technology platform designed to help MSMEs enhance productivity, reduce material waste, and accelerate the production process. The platform integrates Internet of Things (IoT), Artificial Intelligence (AI), and simplified Enterprise Resource Planning (ERP) technologies tailored for small business operations. Through IoT, production processes can be monitored in real time; AI is applied to analyze sales data and predict material requirements and production schedules; while the ERP system automates inventory, transaction, and financial reporting processes. Trials conducted across MSMEs in the food, handicraft, and textile sectors demonstrated a 30% improvement in production efficiency and a 20% reduction in operational costs. The results indicate that the implementation of innovative technological platforms can significantly enhance efficiency, accuracy, and competitiveness among MSMEs. Digital transformation not only increases production efficiency but also enables broader business integration into the global market through cloud-based systems. Government and institutional support are essential to expand the adoption of such technologies, ensuring that Indonesian MSMEs become more adaptive, productive, and sustainable in the era of Industry 4.0.

Digital transformation has become a necessity for State-Owned Enterprises (BUMN), particularly BRI, to face disruptions in the technological era. This study evaluates the reskilling and upskilling programs at BRI Medan in addressing the need for digital competencies, productivity improvement, and digital banking services. A mixed-method approach was used through in-depth interviews and questionnaires with program participants and HR management at BRI Medan, supported by digital policy documents and performance reports. The analysis focused on digital competencies, participant satisfaction, team performance impact, and regional implementation scale. Initial results indicate that the program emphasizes digital literacy, cybersecurity, the use of digital platforms, basic data analytics, and digital customer service. There was an improvement in skills and adaptability despite challenges such as limited training resources, varying employee profiles, and the need for job-specific customization. Positive impacts on operational efficiency and digital customer satisfaction were identified, with the acceleration of data-driven initiatives. The discussion highlights sustainable design, routine monitoring and evaluation, and the integration of the program into career paths. Policy implications: expansion of the program at Medan branches with a clear budget and strengthening the digital learning ecosystem. This study provides a practical overview of how BUMN, particularly BRI Medan, manages digital transformation through regional competency development.

The rapid growth of online transportation services has significantly transformed urban mobility patterns, including in Abepura District, Jayapura City. This study is grounded in the concept of smart mobility, which emphasizes technological integration, efficiency, and accessibility within the smart city framework. The theoretical foundation draws on consumer preference theory and the Customer Satisfaction Index (CSI) model. A quantitative approach was applied through questionnaires distributed to 100 respondents, supported by secondary data on digital infrastructure and local transport regulations. The analytical methods included conjoint analysis to identify user preferences, CSI analysis to assess smart mobility readiness, and spatial analysis to map infrastructure support. The findings indicate that fare and safety are the most influential attributes shaping user preferences, followed by application usability, transport mode, and travel time. Maxim emerged as the most widely used application, followed by Grab and Gojek. The CSI score reached 77.60%, categorized as “highly ready,” though gaps remain in intermodal integration and waiting time efficiency. Spatial analysis confirmed that the coverage of 16 BTS towers in Abepura adequately supports online transportation operations. In conclusion, online transportation services in Abepura District demonstrate strong readiness to support the implementation of smart mobility, yet further improvements are needed in modal integration and operational efficiency to ensure sustainable and inclusive urban mobility.