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This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

This study aims to determine the effect of ESG Disclosure, Environmental Performance, and Environmental Costs on the Negative Net Profit Margin (NPM) of Energy Sector Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period. The data used in this study consists of secondary data obtained from annual reports and company sustainability reports. The analysis tool used is SPSS 31 software to view the results partially and simultaneously. The results show that ESG Disclosure does not affect Net Profit Margin (NPM). Likewise, environmental performance does not show a effect on Net Profit Margin (NPM). Meanwhile, environmental costs show an negative effect on Net Profit Margin (NPM). Simultaneously, ESG disclosure, environmental performance, and environmental costs have a negative effect on Net Profit Margin (NPM). The results show that when environmental costs are high, the Net Profit Margin (NPM) value decreases, and vice versa. Meanwhile, ESG disclosure and environmental performance do not have a significant impact on Net Profit Margin (NPM). This research contributes to company management and stakeholders in understanding the impact of environmental costs on profitability as reflected in the Net Profit Margin (NPM) return on assets ratio and provides insight in decision making.

This study aims to analyze the effects of profitability, leverage, liquidity, firm size, and the audit committee on sustainability reporting in energy-sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research is motivated by the increasing demand for corporate transparency and accountability regarding economic, environmental, and social impacts. The study uses secondary data from annual reports and sustainability reports, employing purposive sampling. The data were analyzed using multiple linear regression, corrected with the Newey-West method to account for violations of classical assumption tests. The results show that profitability, firm size, and the audit committee have positive and significant effects on sustainability reporting, while liquidity has a negative and significant effect. Meanwhile, leverage does not affect sustainability reporting. These findings support stakeholder theory, which posits that companies with strong financial performance and effective governance tend to enhance the disclosure of sustainability information. This study is expected to inform management and investors in their decision-making.

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

This study investigates the influence of Green Ambidexterity Innovation (GAI), Strategic Stakeholder Alliance (SSA), and Green Human Resource Management Practices (GHRMP) on Sustainable Green Competitive Advantage (SGCA) and Sustainable Business Performance (SBP) in Small and Medium Enterprises (SMEs) in Pamekasan, Indonesia. With increasing global competition and the need for environmentally sustainable practices, SMEs face the challenge of balancing innovation, stakeholder collaboration, and environmental responsibility. Using a mixed-method approach, this research employs both quantitative surveys of 100 SME managers and qualitative interviews to gather comprehensive data. Quantitative data analysis is conducted through WarpPLS 7.0, focusing on both the inner and outer models of the relationships among variables. Findings indicate that Green HRM Practices significantly positively impact SGCA, while Green Ambidexterity Innovation and Strategic Stakeholder Alliances demonstrate weaker or insignificant effects on SGCA. Moreover, SGCA does not significantly influence SBP. These results suggest that while Green HRM Practices can enhance competitive advantage, a more nuanced approach may be required for SMEs to fully leverage innovation and stakeholder collaboration for long-term sustainable business performance. This research contributes to the growing body of knowledge on green strategies in SMEs, offering practical recommendations for business leaders to integrate sustainability into their operational strategies. The study aligns with Sustainable Development Goals (SDG) 8, 9, 12, and 13, aiming for responsible production and climate action.

This study explores the impact of Green Servant Leadership (GSL) on the Sustainable Business Performance of small and medium-sized enterprises (SMEs), with a focus on its influence through two mediating variables: Green Work Engagement (GWE) and Green Self-Efficacy (GSE). Conducted in Pamekasan, Indonesia, the research seeks to examine how Green Servant Leadership can promote organizational sustainability by fostering employee engagement in environmentally friendly practices and enhancing individual self-efficacy in performing green behaviors. A quantitative approach, using surveys from 199 SME managers in Pamekasan, was employed to collect data, which was analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using WarpPLS software. This study investigates the relationships between GSL, GWE, GSE, Employees' Workplace Green Behavior (EWGB), and Sustainable Business Performance to provide insights into how leadership and employee engagement can drive sustainable business practices in SMEs. The findings reveal that Green Servant Leadership positively influences Green Work Engagement and Employees' Workplace Green Behavior but does not significantly impact Green Self-Efficacy or Sustainable Business Performance. The research highlights the complex interplay between leadership styles, employee engagement, and environmental behaviors, offering valuable guidance for SME leaders aiming to integrate sustainability into their business strategies.

The increasingly complex global energy problem drives the need for efficient, low-cost, and environmentally friendly energy storage systems. This study aims to analyze the power performance of two symmetric supercapacitor prototypes using Nitrogen-doped Graphene-Like Carbon (N-GLC) as the electrode material and 1 M  as the electrolyte, with different electrode substrates: aluminum and copper. Both prototypes were tested through charging and discharging processes using resistive loads of 470 ohms and 560 ohms for 5 minutes. The analyzed parameters include voltage, current, power, and output energy. The results show that the aluminum electrode achieved a higher maximum charging power of up to 18 mW; however, its energy discharge efficiency was very low at only 0.87%. In contrast, the copper electrode demonstrated a more balanced charging and discharging performance with an energy discharge efficiency of 19.4%. Analysis also indicates that the copper substrate maintains better voltage stability after 6 hours of storage compared to aluminum, which experienced significant degradation. Thus, the copper electrode is superior in maintaining the power and stability of a simple N-GLC-based symmetric supercapacitor system.

Urban waste management has become a complex challenge due to population growth, urbanization, and economic activities contributing to higher waste generation. Effective waste management systems are required to reduce waste disposed at final disposal sites. This study aims to evaluate the effectiveness of waste management at the TPS 3R Pedalangan Bersinar facility in Semarang City by examining waste separation from the source. The research applied a quantitative approach using mass balance analysis to assess the balance between incoming waste, processed waste, and residual waste in the system. Primary data were collected through field observations, interviews, and operational monitoring for six consecutive days, while secondary data were obtained from the Semarang Environmental Agency. Results show community-based waste banks in Pedalangan demonstrate a high level of effectiveness with a recovery factor reaching 100%, indicating optimal recycling performance and strong community participation. Meanwhile, the TPS 3R facility processes an average waste volume of 16.61 m³/day with reduction of 10.32 m³/day and residual waste of 6.29 m³/day, resulting in a recovery factor of approximately 0.62 categorized as moderate effectiveness. Therefore, strengthening household waste separation, improving operational management, and increasing community participation are recommended to enhance waste reduction and support sustainable urban waste management systems.

This study aims to examine the effect of Islamic financial literacy, green orientation, Islamic business ethics, and sustainable innovation on the sustainability performance of fashion SMEs in Yogyakarta, Indonesia. This research adopts a quantitative approach using a survey method, with data collected from 200 fashion SME owners selected through purposive sampling. The analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that all proposed variables significantly influence sustainability performance. Sustainable innovation emerges as the most influential factor, followed by green orientation, Islamic business ethics, and Islamic financial literacy. These results indicate that the integration of sustainability-oriented practices and Islamic values plays a crucial role in enhancing the long-term performance of SMEs. From a theoretical perspective, this study contributes to the literature by integrating Resource-Based View and Dynamic Capabilities Theory in explaining sustainability performance within an Islamic context. Practically, the findings suggest that SME owners should strengthen their understanding of Islamic principles, adopt environmentally friendly practices, and foster innovation to achieve sustainable competitiveness. This study provides a novel framework by combining Islamic values and sustainability perspectives, particularly in the context of fashion SMEs in a developing country. Future research is recommended to incorporate moderating variables such as government support and digital capability to enrich the model.

Heating, Ventilating, and Air Conditioning (HVAC) systems often suffer from significant energy wastage due to their inability to adapt to real-time environmental changes, leading to high operational costs. Although Proportional-Integral-Derivative (PID) controllers are widely used for their simplicity and reliability, they struggle to handle the complex dynamics of modern environments, requiring advanced optimization to enhance efficiency. This study aims to optimize PID controllers by integrating the Queen Honey Bee Migration (QHBM) algorithm to improve HVAC performance, energy efficiency, and adaptability. The research method employs an experimental approach that compares the performance of conventional PID controllers with PID controllers optimized using the QHBM algorithm under dynamic environmental conditions. The results show that the PID-QHBM system significantly outperforms the conventional PID system, achieving a rise time of 0.2649 seconds and a settling time of 1.6874 seconds with an almost negligible steady-state error of 9.4991e-08. Although it experiences a slight overshoot of 16.3810%, the system stabilizes quickly and maintains the target temperature efficiently. In contrast, the conventional PID controller exhibits slower response characteristics, with a rise time of 1.3730 seconds, a settling time of 2.5144 seconds, and a larger steady-state error of 0.0361. This study demonstrates that integrating the QHBM algorithm into PID controllers provides a more effective solution for real-time temperature control, offering substantial improvements in energy efficiency and system performance. The findings contribute to advancing intelligent HVAC control systems that can better adapt to environmental variations while minimizing operational costs.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

This study aims to evaluate the application of environmental management accounting in the management of work programs at the Bangkalan Regency Environmental Agency. The research is motivated by increasing environmental problems, particularly waste volume and limited management facilities, while environmental management accounting has the potential to assist agencies in identifying, measuring, and reporting environmental costs as a basis for decision-making and public accountability. This study used a qualitative method with a case study approach at the Bangkalan Regency Environmental Agency. Data were collected through interviews, observations, and documentation studies. The results show that the Environmental Agency has implemented environmental management accounting, but its recording is still manual and does not separate environmental costs from general operational costs. This condition complicates cost evaluation and program impact assessment. Work program management has been structured and evaluated regularly, but performance measurement still focuses on output, not long-term environmental impact. Information transparency is also still limited to activity publications. Overall, the application of environmental accounting is at a basic stage and has not been fully integrated into the work program planning and evaluation process. The findings of this study provide theoretical and practical implications in the form of strengthening understanding of the role of environmental management accounting and the need to improve the work program recording and evaluation system at the Bangkalan Regency Environmental Agency.

This study aims to analyze the implementation of sustainability accounting based on Environmental, Social, and Governance (ESG) as well as its impact on company performance and resilience in Indonesia. The study uses a qualitative approach with a literature review method on scientific journals, sustainability reports, and related regulations for the 2022–2026 period. The results show that the integration of ESG into the accounting system can increase reporting transparency, operational efficiency, and reduce long-term business risks. In addition, the implementation of ESG also contributes to increasing company value and investor confidence. Nevertheless, the implementation of sustainability accounting still faces challenges in the form of limited reporting standards, data quality, and the risk of greenwashing. The implications of this study indicate that ESG-based sustainability accounting not only functions as a reporting tool but also as a business strategy to create sustainable long-term value. The novelty of this research lies in the integrative approach that examines the relationship between performance, risk, and transparency within a single ESG framework

This study aims to analyze the influence of organizational culture on employee performance through job satisfaction at the Banda Aceh City Environmental, Sanitation, and Beautification Office. This study employs a quantitative approach using an associative method. The study population consisted of 44 civil servants, all of whom were included in the sample using a census method. Data collection was conducted via a questionnaire using a Likert scale, supplemented by observations and interviews. The data analysis techniques employed included path analysis, t-tests, the coefficient of determination (R²), and the Sobel test to examine the mediating role. The results of the study indicate that organizational culture has a positive and significant effect on employee performance, with a significance value of 0.004 and a calculated t-value of 3.014. Organizational culture also has a positive and significant effect on job satisfaction, with a p-value of 0.003 and a t-statistic of 3.940. Furthermore, job satisfaction has a positive and significant effect on employee performance with a significance value of 0.000 and a t-value of 5.174. A mediation test using the Sobel test indicates that job satisfaction significantly mediates the effect of organizational culture on employee performance with a t-value of 3.818 (>1.96). The coefficient of determination of 0.832 indicates that 83.2% of the variation in employee performance can be explained by organizational culture, job satisfaction, and their interaction, while the remainder is influenced by other variables outside the scope of this study. Thus, it can be concluded that organizational culture has a strong influence on improving employee performance, both directly and through job satisfaction as a mediating variable.

This study analyzes the influence of Green Accounting, Environmental Performance, and Corporate Governance on the Quality of Sustainability Reports in manufacturing companies listed on the Indonesia Stock Exchange (IDX). Report quality is measured by the completeness and transparency of disclosures based on GRI Standards. A quantitative method is employed, using a purposive sample of manufacturing firms from the 2020- 2023 period. Data is analyzed using multiple regression analysis. Green Accounting is proxied by environmental costs, Environmental Performance by PROPER ratings, Corporate Governance by the proportion of independent commissioners and institutional ownership, while report quality is measured through content analysis. The hypothesized results indicate that all three independent variables are expected to have a significant positive effect on Sustainability Report Quality. The implementation of green accounting, good environmental performance, and strong governance are predicted to enhance the quality of sustainability disclosures. This research contributes to environmental accounting literature and offers practical implications for regulators, investors, and corporate management in the context of ESG (Environmental, Social, and Governance) reporting.

Waste management remains a critical environmental issue due to the lack of public awareness in separating organic and inorganic waste, resulting in accumulation and environmental pollution This study aims to analyze and evaluate the development of automatic waste sorting systems based on proximity sensors with full-capacity notification using a Systematic Literature Review (SLR) approach.. The proposed system utilizes a combination of sensors, including proximity sensors for material identification and ultrasonic sensors for detecting object presence and bin capacity, integrated with a microcontroller for real-time processing. Additionally, the system is equipped with IoT-based monitoring that allows users to receive notifications when the waste bin reaches its capacity. The research method involves system design, hardware and software integration, and functional testing to evaluate system performance. The results indicate that the system is capable of sorting waste automatically with a high level of accuracy and responsiveness, while also providing real-time monitoring to support waste management operations. The implementation of this system can reduce manual intervention, increase operational efficiency, and promote better waste segregation practices. Furthermore, this study highlights the potential of integrating smart technology into environmental management systems, contributing both theoretically and practically to the development of sustainable waste management solutions.

Hydrogen-based hybrid microgrid systems have emerged as a promising solution to enhance renewable energy integration and improve energy supply reliability. By combining renewable sources such as solar and wind with hydrogen production and storage technologies, these systems address the intermittency of renewable power while ensuring continuous energy availability. This study evaluates the techno-economic feasibility, environmental impact, and scalability of hydrogen-based hybrid microgrids, with a focus on cost-effectiveness and system performance under varying operating conditions. Simulation tools, including HOMER Pro and MATLAB Simulink, are used to model the system and conduct sensitivity analyses on hydrogen production costs and demand fluctuations. Key performance indicators such as Levelized Cost of Energy (LCOE), Net Present Value (NPV), and CO₂ emissions reduction are assessed. The results show that although the system requires a high initial investment, it becomes economically viable over time due to reduced operational costs and improved efficiency. Additionally, the system demonstrates significant environmental benefits, outperforming conventional fossil fuel-based systems in terms of emissions reduction. Sensitivity analysis further indicates that advancements in hydrogen production technologies could substantially enhance economic feasibility. Overall, hydrogen-based hybrid microgrids offer a reliable and low-carbon energy solution, supporting sustainable energy transitions and reducing dependence on fossil fuels.