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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.

This study aims to analyze the difference in the volume of motorcycle traffic in the morning and evening on Jalan Dahlia which leads from the Square. The data was collected through direct observation methods during a specific period during morning and evening rush hours, then analyzed to determine vehicle flow patterns, traffic density levels, and significant differences between the two time periods. In addition, this study also considers supporting factors such as community activities, working hours, and daily travel patterns of road users that affect traffic intensity. The results of the study showed that there was a significant difference in vehicle volume, where the volume of motorcycles in the morning tended to be higher than in the afternoon due to the dominance of trips to work and school. On the other hand, in the afternoon the traffic volume is relatively more spread due to variations in the return time of road users. These findings are expected to be a reference for related parties, especially local governments and transportation agencies, in traffic management planning, transportation operational timing, and efforts to improve the safety and comfort of road users in the area.

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.

Tax is a mandatory contribution to the state owed by individuals or entities, which is mandatory under the law, without receiving any direct compensation and is used for state purposes for the greatest prosperity of the people. (KUP Law). The Taxation System (Coretax), which became operational in 2025, with all its news aspects, has attracted much public attention, especially from businesses and individuals, regarding developments in tax reporting, procedures, and regulations in Indonesia. The public is required to understand tax equalization and related aspects, as it can impact the sustainability of both businesses and individuals. The webinar "Smart Tax and Smart Talent: Tax Equalization in the Digital Era" was held as an educational forum for students, academics, practitioners, and the general public to understand the transformation of taxation in the digital era. Through this activity, participants are expected to gain insight into technology-based tax management strategies and develop their readiness as intelligent talents capable of contributing to the national digital economy system.

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.

Rengginang Ibu Saliem Micro, Small, and Medium Enterprises (MSMEs) in Dolok Kahean Village still rely on conventional marketing systems (word of mouth), resulting in limited market reach and the absence of digital presence. This service aims to overcome this gap through training and mentoring of social media marketing strategies to increase brand awareness and expand market coverage. The method used is descriptive qualitative with a focus on participatory action and direct practice which is carried out through four stages, namely observation, interview, implementation, and evaluation. The results show the success of creating an official digital presence for MSMEs through the creation and management of Instagram and WhatsApp Business accounts. Assisted partners gain new operational skills and awareness that the use of social media is a strategic obligation to increase consumer awareness. Social media marketing strategies are proving to be effective as a low-cost solution to significantly expand market reach. This program has succeeded in creating a sustainable empowerment model and provides a foundation for MSMEs to continue digitization independently.

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.

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.

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.

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.

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.

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.

Islamic boarding schools (pesantren) as traditional Islamic educational institutions not only serve as places for shaping students’ character, morals, and spirituality but also hold great potential in developing community economic independence through the management of pesantren business units. These business units are a concrete manifestation of the values of independence, hard work, and responsibility taught in the pesantren’s educational process. The purpose of this study is to examine in depth the role of pesantren business units in supporting the economic self-reliance of the pesantren itself as well as their contribution to empowering the surrounding community. This study employs a descriptive qualitative method with a case study approach on several pesantren that have successfully developed various business units such as cooperatives, agriculture, livestock, garment production, and student shops. The results show that pesantren business units function not only as a means of entrepreneurship education for students but also as a primary source of funding to support the operational activities of the pesantren. In addition, they act as the driving force of the local economy by creating employment opportunities, increasing income, and promoting community-based economic empowerment. The success of pesantren business units is influenced by professional management, strong leadership support, and the ability to innovate and adapt to changing times.

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

This study aims to analyze the role of Human Capital Management in enhancing the operational activities of the MSME Wizzmie in Medan, serving as an example of human resource management practices in small-scale enterprises. A descriptive qualitative approach was employed, with data collected through in-depth interviews, participatory observation, and document analysis of HR practices within the MSME. The findings indicate that human resource strategies such as selective recruitment, routine training to improve employee competencies, structured task allocation, and performance-based reward systems significantly enhance employee discipline, skills, and service quality. Improvements in these areas contribute positively to smooth daily operations, customer satisfaction, and sales growth. Despite facing challenges, such as occasional lapses in employee discipline, management implements solutions including coaching programs, direct guidance, and a graduated warning system to address these issues. These results underscore that Human Capital Management is not merely an administrative function but plays a strategic role in fostering work efficiency, customer loyalty, and the sustainability of MSMEs. Consequently, effective human resource management emerges as a crucial factor for the success and competitiveness of small enterprises in a highly competitive business environment. The study highlights the importance of aligning HR practices with strategic business objectives to ensure long-term operational effectiveness and growth.

This study examines the relationship between business environment dynamics and the sustainability of microenterprises in the culinary sector, focusing on a case study of dim sum businesses in Medan City. The business environment is conceptualized as a set of external factors, including competitive intensity, local economic conditions, regulations, shifts in consumer preferences, and the strategic role of business location. A qualitative approach was employed using a case study method, with data collected through semi-structured interviews and participant observation of operational activities. The findings indicate that high levels of competition, particularly from new entrants offering lower prices, directly influence the survival strategies of business owners. Adaptive adjustments were implemented through menu innovation, product quality maintenance, and strengthening relationships with loyal customers. Furthermore, the presence of educational institutions and socio-economic activities around business locations supports demand stability, especially from student segments. Strategic physical location enhances both visibility and accessibility but simultaneously intensifies competition. Conceptually, this study highlights that the sustainability of small-scale culinary enterprises is determined not only by internal management capacity but also by the ability to interpret, anticipate, and respond to external dynamics. Consequently, continuous adaptive strategies, product differentiation, and consumer network strengthening are essential prerequisites for culinary micro and small enterprises to maintain competitiveness in a highly competitive market.