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Moch. Wildani Dwi Sulaiman; Nur Khasanah; Faidhiyatul Muna Iza; Mu’alimin Mu’alimin

Jurnal Bisnis Inovatif dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Work motivation, job satisfaction, and employee performance are key aspects of management psychology that continue to evolve as organizational productivity demands increase. In an era of global competition, organizations are required to manage human resources effectively by enhancing work motivation and job satisfaction to achieve optimal performance. This study aims to examine the relationship between work motivation and employee performance, as well as to analyze the role of job satisfaction as a mediating variable in that relationship. The method used is a literature review with a qualitative approach. Data were collected through the Google Scholar and Publish or Perish databases using keywords related to work motivation, job satisfaction, and employee performance from a management psychology perspective. From 25 articles found between 2022 and 2026, 5 of the most relevant articles were selected for further analysis.The results of the study indicate that work motivation has a significant influence on employee performance, both directly and indirectly through job satisfaction as a mediating variable. Additionally, there is a growing trend toward the integration of management psychology approaches in efforts to enhance employee performance. Thus, it can be concluded that the simultaneous management of motivation and job satisfaction is a key factor in achieving optimal performance. Further research is recommended to develop a more comprehensive and integrative model.

Ayesa Venia; Melsya Noviriza Lutfia Asma; Syifa Az Zahra; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Exchange rates are a crucial indicator in an open economy, playing a significant role in influencing international trade, investment flows, and overall macroeconomic stability. This study aims to analyze the impact of rupiah exchange rate fluctuations on Indonesia’s economic growth during the period 2014–2023. The research employs a descriptive qualitative approach using secondary data obtained from official publications of Statistics Indonesia and Bank Indonesia. The main variables analyzed include the rupiah exchange rate against the United States dollar and Indonesia’s economic growth. The findings indicate that exchange rate movements are closely related to economic growth dynamics, particularly through international trade mechanisms, production costs, and the stability of the real sector. Depreciation of the exchange rate tends to enhance export competitiveness, but it may also trigger inflation due to rising import prices. Conversely, appreciation can help control inflation but may weaken export competitiveness. Therefore, maintaining exchange rate stability is essential to support sustainable economic growth and strengthen national economic resilience.

Intan Dwi Anggreini

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The development of digital technology has encouraged micro, small, and medium enterprises (MSMEs), particularly in the culinary sector, to adapt by utilizing online applications as a strategy to increase competitiveness. This community service activity aims to improve the understanding and capabilities of business owners at Kedai Jajanan Zahira in Surabaya in utilizing online applications as a marketing and sales tool. The method used in this study is Participatory Action Research (PAR), an approach that actively involves business actors in every stage of the process. These stages include problem identification, planning, implementation, and evaluation. Data collection techniques were carried out through interviews and direct observation to obtain a realistic picture of business conditions. The results of the activity showed an increase in business owners' understanding of the importance of digitalization, improved skills in using food delivery applications and social media, and increased market reach and interaction with consumers. In addition, the use of online applications also contributed to increased operational efficiency, such as more systematic order management and transaction recording. Overall, mentoring in the use of online applications has proven effective in increasing the competitiveness of culinary businesses. This activity has a positive impact not only on increasing sales, but also on business sustainability through increased digital literacy and the ability to adapt to technological developments. Therefore, ongoing mentoring is needed so that business actors can consistently optimize the use of digital technology in developing their businesses.

Liss Dyah Dewi Arini; Muzaroah Ernawati U.; Saryadi Saryadi; Anggraini Sih Prabandari; Aditya Kurniawan

Jurnal Inovasi Sosial dan Pengabdian 2026 Lembaga Pengembangan Kinerja Dosen

The routine prayer recitation activity with teenagers in Jatikalang Village, Krian, Sidoarjo, essentially arose from the need for moral development among teenagers amidst today's increasingly complex and externally influenced lives. Through this activity, it is hoped that teenagers can become closer to religious values ​​without feeling patronized, as the activities are simple and relevant to their daily lives. Furthermore, a sense of community among teenagers is fostered, becoming more than just a form of worship but also a positive gathering space. The implementation itself uses an Asset-Based Community Development (ABCD) approach, emphasizing existing community potential, such as the role of administrators, youth involvement, and available village facilities. The activity is relatively simple, starting with an opening and reciting prayers, rowi Diba' (the prayer of the Prophet), mahalul qiyam (the prayer of the Prophet), and closing with a short sermon (kultum) usually containing light but impactful messages. These activities are beginning to show changes: teenagers are becoming more active, a sense of togetherness is growing, and good habits such as discipline, mutual respect, and responsibility are gradually emerging. Furthermore, this activity serves as an alternative to prevent teenagers from getting caught up in less beneficial activities. There are still challenges, particularly with fluctuating attendance and the strong influence of the external environment. However, if maintained and developed consistently, this activity has great potential to become a platform for social and spiritual development for youth. Overall, this sholawat routine is quite effective in developing religious character and strengthening social ties within the community.

Dika Merlianda; Siti Khori’ah Fitriani; Herlini Puspika Sari

Al-Tarbiyah: Jurnal Ilmu Pendidikan Islam 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Character education has become a major topic in modern education due to technological advances, globalization, and lifestyle changes that influence the behavior and moral values ​​of the younger generation. This situation necessitates efforts to build strong character through education based on Islamic values. The family, as the primary educational institution, plays a key role in instilling faith, morals, and ethics in children from an early age. This study aims to examine the role of the family in Islamic character education and evaluate strategies that families can implement to build the foundation of children's morals in today's era. The method used was qualitative research with a library study, collecting data from various sources such as books, scientific journals, and related research findings. Data analysis was conducted using descriptive qualitative techniques through the stages of reduction, presentation, and drawing conclusions. The findings indicate that families play a significant role in shaping children's character through role models, the instillation of religious values, effective communication, and supervision of digital technology use. The implementation of Islamic character education within the family environment can create a strong moral foundation, enabling children to face the challenges of the times without losing their moral and spiritual values. This research provides implications that active participation of parents in family education is a major factor in building the character of a generation with noble morals in the modern era.

Dela Merais; Euis Mufahamah; Hamida Nur Rahmawati

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of product bundling strategies, countdown timer urgency, and social proof on the interactive responses of Generation Alpha consumers toward Scora skincare products in Bandar Lampung, with live streaming as a moderating variable. Interactive responses in this study include comments, questions, likes, and purchase actions during live streaming sessions. This research employs a quantitative approach, with data collected through ques-tionnaires. The sample consists of 300 Generation Alpha respondents in Bandar Lampung who have watched Scora’s live streaming promotions. Data analysis techniques include multiple linear regression analysis and Moderated Regression Analysis (MRA). The results indicate that product bundling strategies, countdown timer urgency, and social proof have a positive and significant effect on interactive responses, both partially and simultaneously. However, the moderation test results reveal that live streaming does not moderate the relationship between product bundling strategies, countdown timer urgency, and social proof on interactive responses. These findings suggest that although live streaming serves as a primary promotional medium, it does not necessarily strengthen the influence of marketing strategies on Generation Alpha’s in-teractive responses. This study is expected to provide practical insights for local skincare brands in developing more effective digital marketing strategies through live streaming commerce.

Sinta Fatmala Sari; Diana Ambarwati; Angga Permana Mahaputra

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the effect of product quality and service quality on consumer purchasing decisions, both partially and simultaneously, at Chickenday Restaurant Trenggalek. The method used is a quantitative approach with data processing in numerical form to objectively test the relationship between variables. The research was conducted at Chickenday Restaurant, located on Jl. Soekarno Hatta No. 20 Trenggalek. The research population consists of all consumers during the period of May–June 2025, the exact number of which is unknown. The sampling technique utilized probability sampling with a simple random sampling method, resulting in 96 respondents based on the Lemeshow formula. The data include primary data through questionnaires and observations, as well as secondary data from various sources. Data analysis was performed using multiple linear regression, t-test, and F-test. The results indicate that product quality and service quality have a positive and significant effect on purchasing decisions, both partially and simultaneously, with service quality being the more dominant variable.

Utami Pratiwi; Lestari Wuryanti; Ayu Nursari

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effects of word of mouth, peer influence, and promotion on exercise decisions at gymnasiums in Bandar Lampung City, with hedonic motivation as a mediating variable. Drawing on the Theory of Planned Behavior and consumer behavior perspectives, the research employed a quantitative causal-associative design. Data were collected through structured questionnaires from 100 active members of four gymnasiums and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS . The results indicate that word of mouth, peer influence, and promotion have positive and significant effects on hedonic motivation and on exercise decisions. Hedonic motivation also exerts a positive and significant effect on exercise decisions, suggesting that pleasurable and emotionally rewarding fitness experiences reinforce consumers' intention to engage in regular gym- based exercise. Mediation analysis further reveals that hedonic motivation significantly channels the effects of peer influence and promotion on exercise decisions, while the indirect effect of word of mouth is also significant, although its negative coefficient warrants careful interpretation. These findings demonstrate that exercise decisions are shaped not only by utilitarian health considerations but also by social influence, promotional exposure, and affective consumption experiences. The study provides practical insights for gym managers in designing service and marketing strategies that strengthen customer engagement and sustained participation.

Muhammad Hilmy Pandoyo; Bilkis Sukreni Wulan Tunggal; Hasna Na’imah Setyawati; Nur Mahmud Fatturrahman; Anandita Salma Larasati +6 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of cross-sector education based on community participation as an effort to achieve the Sustainable Development Goals (SDGs) in Watangsono Village, Wonogiri. This research employed a descriptive qualitative approach by collecting data through participatory observation, documentation, and Focus Group Discussions (FGD) involving key stakeholders in the village. The results show that the implementation of cross-sector educational programs covering education, health, economy, and environment has a significant impact on improving community knowledge, skills, and awareness. Community participation was reflected through active involvement in various practical activities, such as anti-bullying education, digital literacy training, stunting prevention through local food processing, herbal plant utilization, natural pesticide production, family health massage practices, and strengthening local economic capacity. The participatory and applicative approach encourages two-way knowledge transfer and strengthens community capacity in managing local resources sustainably. Despite challenges such as limited resources and time constraints, the program demonstrates positive contributions to supporting SDGs achievement at the village level. Therefore, cross-sector education based on community participation can serve as an effective strategy in empowering rural communities and fostering sustainable development.

Intan Kumalasari; Neina Messy Agustin; Suci Nurinda; Balkis Syalshalisa; Raya Syakilla Eleuwarin +2 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Anemia in adolescents is a serious health issue that impacts students' concentration and productivity. This community service activity aims to conduct early detection of anemia through a comprehensive manual screening method at three high schools: SMA Sains Alumnika Palembang, SMA Candradimuka, and SMA Mandiri. The implementation method involved three main stages: identification of clinical signs and symptoms (5L), visual observation of the palpebral conjunctiva, and hemoglobin (Hb) level measurement using Point of Care Testing (POCT) devices. Held from April 1st to 8th, 2026, the activity involved the active participation of students and school authorities as an effort toward independent nutritional surveillance. The screening results showed a correlation between subjective symptoms, pale conjunctiva conditions, and Hb measurement results in the field. Changes in students' behavior regarding nutritional intake and the emergence of new awareness among school authorities about the importance of routine check-ups served as indicators of successful social transformation. In conclusion, integrated manual screening is highly effective as a preventive health measure for adolescents within educational environments.

Feri Feri; Yulianti Ika Susilawati

DHARMA EKONOMI 2026 sekolah Tinggi Ilmu Ekonomi Dharmaputra Semarang

This study aims to explain the context of the Value Added Tax (VAT) increase policy and its relevance to the trade sector, while also presenting a framework for analyzing the tax burden. The data sources used consist of publications from the last four years, namely from 2021 to 2024. The observed phenomena are then analyzed using various secondary data obtained from scientific journals, official government reports, and other reliable sources relevant to the research topic, in order to provide a comprehensive overview. The conclusions are drawn based on empirical facts, the impacts of the tax increase, and the government’s mitigation efforts to ensure taxpayer compliance. The increase in the VAT rate represents an important step in fiscal reform aimed at increasing state revenue and reducing the budget deficit. This policy has significant potential to support the growth of the national budget, particularly in financing priority sectors such as infrastructure, education, and healthcare. However, the VAT increase may also affect consumers’ purchasing power and trade activities, thus requiring appropriate supporting policies to minimize negative impacts. Therefore, it is expected that this policy will contribute to sustainable economic stability and promote long-term national economic growth.

Wisnu Hari Nugraha Bintoro; Destian Andhani

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of inflation and interest rates on the stock prices of banking companies listed in the IDX80 index on the Indonesia Stock Exchange for the 2019–2024 period. Research data were obtained from official reports of banking company stock prices as well as inflation and interest rate data from Bank Indonesia. The study used a quantitative approach with multiple linear regression methods through the SPSS application, and classical assumption tests were conducted as a requirement for analysis. The study population included all IDX80 banking companies, with a saturated sampling technique resulting in five banks that met the criteria during the study period. The results of the partial test indicate that inflation has a positive and significant effect on stock prices, while interest rates have a negative and significant effect on stock prices. This indicates that stable inflation can still improve the performance of the banking sector, while rising interest rates tend to depress stock prices due to increased borrowing costs and a shift in investment to other instruments. The results of the simultaneous test also show that inflation and interest rates together have a significant effect on the stock prices of IDX80 banking companies. The results show that inflation has a significant positive effect on stock prices with a significance value of 0.034, while interest rates have a significant negative effect with a significance value of 0.018. Simultaneously, inflation and interest rates have a significant effect on stock prices with a calculated F value of 14.549 > Ftable 2.70 and a significance of 0.000 < 0.05.

Khusnia, Rif’atul; Sudarmiatin Sudarmiatin; Heri Pratikto

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the internationalization strategy of SMEs through the integration of SWOT and PESTEL analysis, using a case study of PT Mujnah Kemiri Lombok. SMEs play an important role in the national economy; however, in the process of expanding into international markets, they face various challenges from both internal and external factors that need to be comprehensively identified. Therefore, a strategic analysis is required to understand the factors influencing the success of internationalization. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation related to the export activities of PT Mujnah Kemiri Lombok. Data analysis was conducted by identifying internal factors using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) and external factors using PESTEL analysis (Political, Economic, Social, Technological, Environmental, and Legal). The results show that the internationalization process of PT Mujnah Kemiri Lombok occurs gradually, starting from the domestic market and expanding into export markets through technological transformation and network expansion. The company’s main strengths lie in its supply chain network, business experience, and adoption of production technology, while its main weakness is the adaptation of human resources to technological changes. From an external perspective, government support acts as a key driving factor, while global price competition and logistics costs remain major challenges. This study is expected to provide both theoretical and practical contributions, particularly for SMEs in formulating appropriate internationalization strategies and enhancing competitiveness in the global market.

Salim, Agus; Sudarmiatin Sudarmiatin; Agus Hermawan

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze innovative strategies that can be implemented by Micro, Small, and Medium Enterprises (MSMEs) in East Java to improve competitiveness through digital marketing and e-commerce. This study uses a descriptive qualitative approach with a library research method by reviewing various scientific literature, government reports, and previous studies related to MSME innovation and digital transformation. The results of the study indicate that digital marketing and e-commerce innovation can increase market reach, operational efficiency, product differentiation, and MSME sales. However, the implementation of innovation still faces several challenges such as low digital literacy, limited capital, limited technology, and lack of system integration. Therefore, innovative strategies are needed, including integrated digital marketing, marketplace optimization, social commerce, digital payment systems, logistics integration, digital branding strengthening, and digital literacy training. In addition, collaboration between MSMEs, government, universities, communities, and digital platforms is an important factor in accelerating MSME digital transformation. This study produces recommendations for an innovative strategy model based on digital marketing and e-commerce to improve the competitiveness and sustainability of MSMEs in East Java.

Bhakti Brata Anggara; Dini Handayani; Erry Yudha Mulyani

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Patient revisit intention is a key indicator of hospital success in maintaining patient loyalty. In the digital era, the use of digital marketing and the quality of nurse communication play important roles in shaping patients’ perceptions of service quality and their decisions to return. This study aimed to analyze the effect of digital marketing utilization and nurse communication on patient revisit intention, with service quality as an intervening variable at Cabangbungin Regional General Hospital, Bekasi Regency.This research used a quantitative survey design with purposive sampling of outpatient participants. Data were analyzed using index analysis with the three-box method and hypothesis testing through Structural Equation Modeling–Partial Least Squares (SEM–PLS).The findings revealed that digital marketing utilization and nurse communication have a positive and significant effect on both service quality and patient revisit intention. Additionally, service quality was proven to mediate the relationship between digital marketing, nurse communication, and revisit intention. These results highlight the importance of integrating effective digital marketing strategies with empathetic and clear nurse communication to enhance perceived service quality.In conclusion, strengthening digital-based patient engagement, improving communication systems among healthcare professionals, and promoting empathetic service behavior are essential strategies to increase patient loyalty and revisit intention. This study provides practical insights for hospital management in optimizing service quality through digital transformation and communication improvement.

Putri Mita Azhari; Arief Hadian; Yayuk Yuliana; Emelia Rahmadany Putri Gami

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

This research aims to examine the influence of Brand Awareness, Social Media Marketing, and Online Customer Reviews on the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas. This study uses a quantitative research method with a questionnaire research design. The subject of this research is Hijab Azzura, and the object of the study is consumers who purchase Hijab Azzura, totaling 97 respondents. Data collection techniques include observation, questionnaires, and documentation. Data analysis techniques involve validity tests, reliability tests, and classical assumption tests. The data analysis method used is multiple linear regression with the assistance of SPSS 25 software. The t-test results show that Brand Awareness has a positive effect on purchasing decisions. Social Media Marketing has a positive effect on purchasing decisions. Online Customer Reviews also influence purchasing decisions. The F-test results indicate that Brand Awareness, Social Media Marketing, and Online Customer Reviews simultaneously affect the purchasing decisions of Hijab Azzura among the community of Garu II Harjosari I Medan Amplas, with an F calculated value of 12.781 > F table value of 2.700, and a significance value of 0.000 < 0.05. The adjusted coefficient of determination (R Square) is 0.292, meaning that 29.2% of the dependent variable can be explained by the independent variables, while the remaining 70.8% is explained by other variables outside the ones studied.    

Aura Kalisha; Parningotan Malau

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Free Nutritious Meal Program (MBG) is a strategic initiative by the Indonesian government to address the long-standing issues of malnutrition and stunting, which have significantly hindered human resource (HR) development in Indonesia. The program aims to improve children's nutrition and reduce stunting by providing free nutritious meals, particularly in areas with limited access to healthy food. This study aims to analyze the legal framework of MBG, its effectiveness in achieving its goals, and its impact on national development. Using a qualitative approach, the study analyzes the implementation of MBG through document analysis, interviews with relevant stakeholders, and field observations. The findings highlight challenges within the program, including imbalanced food distribution, inadequate infrastructure in remote areas, and suboptimal food quality control, which resulted in several food poisoning incidents in 2025. Nevertheless, the program has a positive economic impact by empowering micro, small, and medium enterprises (MSMEs) involved in food supply. The study suggests strengthening the monitoring system, improving budget management, and better coordination between government sectors and communities to maximize the success of MBG. It also emphasizes the importance of nutrition education campaigns to support the program's goals. Overall, MBG is a crucial step toward creating a healthier and more productive generation, supporting the achievement of Indonesia's Golden Generation by 2045..

M. Arif Maulana; Idris Satria; Alfat Akbar; M. Yusuf Bahtiar

Jurnal Ekonomi dan Keuangan Islam 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

Jasmine, Javanie; Amelia, Ratih

JURNAL EKONOMI BISNIS DAN MANAJEMEN (JISE) 2026 CV. ALIM'SPUBLISHING

Penelitian ini bertujuan untuk menganalisis pengaruh storytelling marketing terhadap purchase intention melalui brand experience dan brand engagement pada produk makeup Wardah di kalangan mahasiswa Kota Surabaya. Storytelling marketing menjadi strategi pemasaran yang digunakan untuk membangun hubungan emosional dan meningkatkan keterlibatan konsumen terhadap merek, khususnya dalam industri kosmetik yang kompetitif. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik purposive sampling yang melibatkan 180 mahasiswa aktif di perguruan tinggi Kota Surabaya yang pernah membeli atau menggunakan Wardah serta terpapar konten storytelling di media sosial. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan metode PLS-SEM dengan bantuan SmartPLS 3.0. Hasil penelitian menunjukkan bahwa storytelling marketing tidak berpengaruh signifikan secara langsung terhadap purchase intention. Namun, storytelling marketing berpengaruh positif dan signifikan terhadap brand experience dan brand engagement, yang keduanya juga berpengaruh positif dan signifikan terhadap purchase intention. Brand engagement memediasi secara penuh pengaruh storytelling marketing terhadap purchase intention, serta brand experience juga memediasi hubungan tersebut.

Devina Aulia Wardani; Siti Aisyah; Titek Rachmawati

Journal of Management and Social Sciences 2026 CV. Aksara Global Akademia

Penelitian ini bertujuan menganalisis peran akuntansi keberlanjutan dalam mengoptimalkan kinerja Environmental, Social, and Governance (ESG) serta memperkuat transparansi korporasi. Mengadopsi pendekatan kualitatif melalui metode studi literatur dari jurnal ilmiah, buku, serta laporan keberlanjutan PT Unilever Indonesia Tbk, hasil penelitian mengungkap bahwa akuntansi keberlanjutan secara signifikan meningkatkan performa ESG pada dimensi lingkungan, sosial, dan tata kelola, sekaligus mempertajam transparansi, akuntabilitas, serta kepercayaan stakeholders. Meskipun demikian, tantangan utama meliputi kurangnya standar pelaporan yang seragam dan kesulitan pengukuran data non-keuangan. Secara keseluruhan, akuntansi keberlanjutan menjadi instrumen strategis untuk mendukung peningkatan kinerja ESG dan keberlanjutan bisnis berkelanjutan.