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Go'o, Maria Elsiana; Rangga, Yoseph Darius Purnama; Yosef Tonce

Jurnal Projemen UNIPA 2026 Universitas Nusa Nipa Maumere

This study aims to determine and analyze the effect of entrepreneurial knowledge and entrepreneurial skills on business success in Micro, Small, and Medium Enterprises (MSMEs) in Aesesa District, Nagekeo Regency. The background of this research is driven by fluctuations in MSME performance, unstable turnover, suboptimal management, low customer satisfaction, and limited practical skills and knowledge. This study utilizes a quantitative approach with a causal associative method. The population consists of all 3,705 active MSMEs in Aesesa District. The sampling technique used was purposive sampling with specific criteria, and the sample size was calculated using the Slovin formula with a 10% margin of error, resulting in exactly 100 respondents. Data collection was conducted via structured questionnaires with a 1–5 Likert scale. Data analysis techniques include descriptive statistics, validity and reliability tests, classical assumption tests (multicollinearity, heteroscedasticity, and normality), multiple linear regression analysis, t-test, F-test, and coefficient of determination administered through SPSS. The multiple linear regression analysis yielded the equation Y = 12.450 + 0.412X1 + 0.385X2. The partial test (t-test) demonstrates that entrepreneurial knowledge has a positive and significant effect on business success (t count 4.120 > t table 1.984, sig 0.000). Entrepreneurial skills also exert a positive and significant impact on business success (t count 3.850 > t table 1.984, sig 0.000). Simultaneously (F-test), entrepreneurial knowledge and entrepreneurial skills have a significant combined effect on business success with F count 38.450 > F table 3.09. The coefficient of determination (Adjusted R Square) value of 0.442 indicates that the variation in business success is influenced by both independent variables by 44.2%, while the remaining 55.8% is explained by external factors outside this research model.

Farah Salsa Nabila; Yanto Haryanto; Bhakti Aryani; Fitria Dewi Rahmawati

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

Breast tumors are classified into two types, namely benign and malignant tumors, the latter commonly referred to as breast cancer. Breast cancer is one of the major health problems affecting women worldwide, including in Indonesia. According to WHO data in 2022, there were 2.3 million breast cancer cases with 685,000 deaths globally, while in Indonesia, 396,914 cases and 234,511 deaths were reported. The high incidence rate is exacerbated by low public awareness in recognizing early symptoms and performing early detection, resulting in 60–70% of cases being diagnosed at an advanced stage, supported by findings that 65.6% of female students still have a low level of knowledge. Female students were selected as research subjects because they are in a vulnerable reproductive age group and have an important role in increasing awareness of early detection, yet they still have limited knowledge. Based on this, this study aims to design a web-based early detection system for breast tumor risk using the Forward Chaining method, which functions as a tool to identify early symptoms, assess risk levels, and provide information on prevention and initial management. This study employed the method with the Expert System Development Life Cycle (ESDLC) model, consisting of the stages of assessment, knowledge acquisition, design, testing, and documentation, along with the Forward Chaining inference method.

Intan Abelia Nirwana; Euis Mufahamah; Harold Kevin Alfredo

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

Linda Barus; Suami; Farizal

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service activity focused on waste management and composting in elementary schools. Daily activities in schools generate organic and inorganic waste, which, if not managed properly, can cause environmental pollution and increase the risk of health problems. Students' lack of knowledge and habits in sorting and processing waste is one of the contributing factors to this problem. Therefore, early environmental education is needed to foster caring and responsible behavior in waste management. Improving students' knowledge and skills in sorting waste and processing organic waste into compost is an effort to create a clean and environmentally friendly school environment. The activity was carried out over one day through counseling, interactive discussions, demonstrations, and hands-on practice of waste sorting and making simple compost using presentation media and real-world examples. Students demonstrated active and enthusiastic participation throughout the activity. There was an increase in understanding of the types of waste, the importance of proper waste management, and the stages of composting. Students were able to practice sorting organic and inorganic waste and understand the basic process of composting. This activity was effective in increasing students' knowledge, awareness, and skills related to waste management and composting. The combination of interactive outreach methods and hands-on practice contributes to fostering environmentally conscious behavior and supporting the creation of a clean, healthy, and sustainable school environment.

Gemy Nastity Handayany; Achmad A. Aryl; Citra Nabila Athifah Al Basyirah

Faedah : Jurnal Hasil Kegiatan Pengabdian Masyarakat Indonesia 2026 FKIP, Universitas Palangka Raya

The management of medicines and Medical Consumables (MCs) plays a crucial role in improving the quality of pharmaceutical services in hospitals. Common problems include stock imbalances, such as shortages and overstocking, which negatively affect service efficiency, increase operational costs, and raise the risk of product expiration. These issues are often caused by inadequate planning that is not based on consumption data, as well as limited knowledge of pharmacy personnel in applying appropriate inventory control methods.This community service activity aimed to improve the knowledge and skills of pharmacy staff in managing inventory using fast moving and slow moving methods based on real hospital data. The implementation method consisted of education, training, and hands-on mentoring conducted in several stages. The activity began with the analysis of medicine and medical consumables usage data from January to December 2025 at Labuang Baji Regional General Hospital, followed by training on pharmaceutical logistics management, and continued with practical exercises on classification and inventory control. Evaluation was carried out through discussions, case studies, and observation of participants’ ability to apply the methods.The results showed that 50.7% of medicines and 52.4% of medical consumables were categorized as fast moving, while the remaining items were classified as slow moving. After the intervention, there was a significant improvement in participants’ understanding of inventory classification, stock turnover analysis, and data-based planning. Participants were also able to identify items at risk of stock-outs and overstocking, enabling more appropriate control measures.This activity had a positive impact on the efficiency of pharmaceutical inventory management, reduced the risk of stock-outs and overstocking, and supported the improvement of healthcare service quality. Therefore, the fast moving and slow moving methods can be considered effective and applicable approaches for data-driven pharmaceutical inventory management in hospital settings

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Didik Wahyudi; Mochammad Kholil; Mahbub Junaedi; Edvi Gracia Ardani

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Empowering student health unit (UKS) cadres in the areas of eye health and entrepreneurship is crucial for preventing visual impairment and fostering a smart and productive generation. This activity aims to improve the quality of life and future of students through health education, eye health services used in learning, vision care, and entrepreneurship. The benefits of this educational activity include increased understanding of health, particularly regarding visual impairment and its management, preventing visual impairment, and enhancing entrepreneurial knowledge and skills. This community service activity utilizes a participatory educational method, prioritizing a needs-based approach for the target partners, namely junior high school students and, in particular, the UKS cadres. The activity was conducted in stages and divided into several main phases to ensure effective and sustainable transfer of knowledge and skills. The activity was conducted in several main sessions involving all 440 students in grades 7 and 8, including 27 UKS staff. The results of this community service program include increased knowledge of junior high school students about healthy vision, awareness of maintaining near and far vision within normal limits through healthy behaviors in using the sense of sight. Students' understanding of entrepreneurship from outside sources is also enhanced, as students have already received entrepreneurship lessons. However, information provided by outside sources will further strengthen and inspire them to create opportunities that align with their interests and talents. The skills of the Health Unit (UKS) cadres in conducting visual acuity checks independently and with peers are expected to be conducted periodically and routinely every three months, and incidentally if needed or if someone needs it due to complaints of decreased vision. The eye health and entrepreneurship education model can serve as a reference for other schools. It needs to be implemented continuously and in stages, in line with technological developments and the latest health policies.  

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Ilma Wulansari Hasdiansa; Sitti Hasbiah; Annisa Paramaswary Aslam; Nurul Fadilah Aswar; Ahmad Farhan

Jurnal Pengabdian Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Micro, small, and medium enterprises (MSMEs) play an important role in supporting the community’s economy; however, they still face various limitations in business management, particularly in product packaging and digital marketing. This community service activity aims to enhance the capacity of MSME actors in optimizing product packaging design and utilizing digital marketing in Pattallassang District, Gowa Regency. The activity was conducted in February 2026 and involved 8 home-based business actors as participants. The methods used included socialization, training, and participatory-based mentoring, which began with a pre-test to measure the participants’ initial level of understanding. The materials provided covered product packaging design, label or logo creation, and the use of social media and marketplaces in digital marketing. The results showed an improvement in participants’ knowledge and skills in designing more attractive product packaging and utilizing digital platforms as marketing tools. Participants also began to understand the importance of branding and marketing strategies in increasing product competitiveness. Overall, this activity had a positive impact on improving the capacity of MSME actors in terms of knowledge, skills, and attitudes in managing their businesses. This activity is expected to be an initial step in encouraging MSME actors to be more adaptive to technological developments and able to compete in a broader market.

Melati Yulia Kusumastuti; Pebrinawanti Br Saragih; Cut Fatimah; Firman; Najwa Putri Utami +1 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

This community service activity aims to improve the community’s knowledge and skills in making natural-ingredient massage oils as both an alternative health product and a business opportunity. The program was implemented in Bingkat Village, Pegajahan Subdistrict, Serdang Bedagai Regency, with the primary target being housewives who are members of the PKK group. The main challenges faced by the community partners include high reliance on chemicalbased products, limited understanding of the use of medicinal plants, and a lack of productive activities that support family economies. Implementation methods included outreach sessions, training, hands-on practice, and guidance in making massage oil using natural ingredients such as lemongrass oil and nutmeg seed oil. In addition, participants were also provided with training in packaging, business management, and basic marketing. The results of the activities showed an increase in the community’s knowledge and skills in processing natural ingredients into massage oil products that are safe, effective, and economically valuable. This program is expected to promote community selfreliance and increase family income through the development of businesses based on local potential.

Alberthina Abetsi Haumahu

The management of nonformal education programs increasingly demands socially grounded approaches capable of fostering inclusivity, sustainability, and community empowerment. This study aims to analyze the concept and implementation of social-based management within nonformal education systems, emphasizing participatory governance, social capital, and collaborative learning as strategic components of effective program administration. Employing a qualitative narrative review methodology, this research synthesizes empirical and conceptual findings from peer-reviewed studies published between 2018 and 2025 to identify dominant themes, theoretical orientations, and emerging innovations in the field. The results reveal that social-based management strengthens institutional accountability,enhances program sustainability, and promotes shared ownership among community stakeholders. The integration of participatory management and social capital theories provides a conceptual foundation for improving nonformal education governance through collaboration, trust networks, and local knowledge mobilization. The study contributes theoretically by refining the framework of participatory educational management, and practically by offering guidance for policymakers and practitioners in designing community-driven education programs. These findings underscore the importance of socially embedded governance as a pathway toward inclusive, adaptive, and transformative nonformal education.

M. Gunawan; Masni; Enny Fitriani; Jarmaini Agustina; Lintang Indah Kartini +1 more

Sevaka : Hasil Kegiatan Layanan Masyarakat 2026 STIKES Columbia Asia Medan

Women in Bingkat Village play roles as housewives and are actively involved in agricultural, social, and religious activities. However, their knowledge regarding proper drug management remains limited. This program aims to improve community understanding of the DAGUSIBU concept (Get, Use, Store, and Dispose of medicines properly). The method used is assistance through counseling and education on how to obtain appropriate medicines, use them according to instructions, store them correctly, and dispose of them safely. The results indicate an improvement in community knowledge regarding rational drug management. This program is expected to increase public awareness of safe medicine use and support family health.

Juniarti, Juniarti; Pohan, Syahrial Hasanuddin

MARHALADO: Jurnal Pengabdian kepada Masyarakat 2026 PT. Arsil Reka Engineering

Kota Pari Village, Pantai Cermin Sub-district, Serdang Bedagai Regency, holds promising tourism potential; however, this potential has not been optimally utilized due to a number of issues faced by the residents, such as low work competence, limited access to information on business development management training, residents' insufficient responsiveness to changes in the management system of the village-owned enterprise, and low willingness among residents to apply the knowledge provided, which frequently leads to disagreements during work competence training activities. Therefore, this community service program aims to identify these issues and provide appropriate solutions for the residents of Kota Pari Village and its surrounding areas. Through this program, it is expected that residents will be able to apply work competence to improve employee performance within the Village-Owned Enterprise, actively engage in business development management through creative craftsmanship, and make this a cornerstone for improving their standard of living and economic welfare, with support and facilitation from the Kota Pari Village Office, Pantai Cermin Sub-district, Serdang Bedagai Regency. 

Tazakka Pribadi, Fadhil; Intan Surya Saputra, Dhanar

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

Dewi Agustina Harahap; Fifi Afifah Hasibuan; Rindi Artika; Zahwa Syaqila; Salsabila Siregar +8 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Health program planning is an essential process in improving public health status through a systematic and data-driven approach. This study aimed to analyze health program planning based on situational analysis and the problem solving cycle (PSC), as well as to identify the root causes of problems using the fishbone approach. The research employed a descriptive qualitative method supported by simple quantitative data. Data were collected through in-depth interviews, observations, and documentation involving purposively selected informants. The results of the situational analysis identified several major health problems, including stunting, low posyandu attendance, and limited maternal knowledge regarding nutrition. Priority setting using the USG method determined stunting as the main health issue. Furthermore, root cause analysis using a fishbone diagram revealed that stunting was influenced by various factors related to man, machine, method, material, environment, money, and management. The application of the problem solving cycle facilitated systematic intervention planning, including nutrition education, community empowerment, and child growth monitoring. Program implementation demonstrated improvements in maternal knowledge and posyandu attendance. In conclusion, health program planning based on situational analysis, fishbone analysis, and the problem solving cycle proved effective in producing targeted and sustainable interventions.

Dewi Agustina Harahap; Fifi Afifah Hasibuan; Rindi Artika; Zahwa Syaqila; Salsabila Siregar +8 more

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Health program planning is an essential process in improving public health status through a systematic and data-driven approach. This study aimed to analyze health program planning based on situational analysis and the problem solving cycle (PSC), as well as to identify the root causes of problems using the fishbone approach. The research employed a descriptive qualitative method supported by simple quantitative data. Data were collected through in-depth interviews, observations, and documentation involving purposively selected informants. The results of the situational analysis identified several major health problems, including stunting, low posyandu attendance, and limited maternal knowledge regarding nutrition. Priority setting using the USG method determined stunting as the main health issue. Furthermore, root cause analysis using a fishbone diagram revealed that stunting was influenced by various factors related to man, machine, method, material, environment, money, and management. The application of the problem solving cycle facilitated systematic intervention planning, including nutrition education, community empowerment, and child growth monitoring. Program implementation demonstrated improvements in maternal knowledge and posyandu attendance. In conclusion, health program planning based on situational analysis, fishbone analysis, and the problem solving cycle proved effective in producing targeted and sustainable interventions.

Magda Siringo-ringo; Rusmauli Lumban Gaol; Gryttha Tondang; Ruri Meilyana Tarigan

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Chronic kidney disease is one of the global health problems that requires long-term therapy, one of which is through hemodialysis. According to the World Health Organization (WHO), adherence to treatment and diet is a key factor in improving the quality of life for patients with chronic diseases. An appropriate diet plays an important role in controlling electrolyte levels, fluids, and toxic substances in the body. This study aims to describe the knowledge and dietary compliance of patients undergoing hemodialysis at Santa Elisabeth Hospital Medan in 2025.This research used a descriptive quantitative design with a cross-sectional approach. The sample consisted of 36 patients selected using purposive sampling techniques. The research instrument was a questionnaire developed based on dietary guidelines for hemodialysis patients according to WHO and the Indonesian Ministry of Health standards. The results showed that among the 36 hemodialysis patients, 15 respondents (41.7%) had a good level of knowledge, 14 respondents (38.9%) had a moderate level, and 7 respondents (19.4%) had a low level of knowledge. Regarding dietary compliance, 13 respondents (36.1%) were compliant, 18 respondents (50.0%) were moderately compliant, and 3 respondents (13.9%) were non-compliant. There was a tendency showing that higher knowledge levels were positively correlated with better dietary compliance, in line with WHO’s principle that health education is an essential intervention in managing chronic diseases. This study recommends strengthening ongoing educational programs by healthcare professionals, particularly in delivering accurate and easy-to-understand information about diet management for hemodialysis patients.

Magda Siringo-ringo; Rusmauli Lumban Gaol; Gryttha Tondang; Ruri Meilyana Tarigan

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

Chronic kidney disease is one of the global health problems that requires long-term therapy, one of which is through hemodialysis. According to the World Health Organization (WHO), adherence to treatment and diet is a key factor in improving the quality of life for patients with chronic diseases. An appropriate diet plays an important role in controlling electrolyte levels, fluids, and toxic substances in the body. This study aims to describe the knowledge and dietary compliance of patients undergoing hemodialysis at Santa Elisabeth Hospital Medan in 2025.This research used a descriptive quantitative design with a cross-sectional approach. The sample consisted of 36 patients selected using purposive sampling techniques. The research instrument was a questionnaire developed based on dietary guidelines for hemodialysis patients according to WHO and the Indonesian Ministry of Health standards. The results showed that among the 36 hemodialysis patients, 15 respondents (41.7%) had a good level of knowledge, 14 respondents (38.9%) had a moderate level, and 7 respondents (19.4%) had a low level of knowledge. Regarding dietary compliance, 13 respondents (36.1%) were compliant, 18 respondents (50.0%) were moderately compliant, and 3 respondents (13.9%) were non-compliant. There was a tendency showing that higher knowledge levels were positively correlated with better dietary compliance, in line with WHO’s principle that health education is an essential intervention in managing chronic diseases. This study recommends strengthening ongoing educational programs by healthcare professionals, particularly in delivering accurate and easy-to-understand information about diet management for hemodialysis patients.

Nurul Alfiatun Nisa; Ahmad Fahrudin Alamsyah

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

The purpose of this study is to evaluate the implementation of PSAK 409 to achieve accountability and transparency in the financial reporting of zakat, infaq, and sedekah (ZIS) at NU CARE–LAZISNU MWCNU Babat. A qualitative approach utilizing case studies and descriptive analysis was the research methodology used. The Miles and Huberman methodology, which includes data reduction, data presentation, and conclusion drawing, was used to examine data collected through observation, interviews, and documentation. The findings indicate that ZIS LAZISNU MWCNU Babat's financial management and reporting procedures are still not fully compliant with PSAK 409. Complete financial reports, such as the statement of financial position, statement of changes in funds, cash flow statement, and notes to the financial statements, have not been published, and financial recording is still done simply and manually. This results in the institution's less-than-ideal accountability and transparency. Limited human resources, lack of knowledge of sharia accounting rules, and inadequate record-keeping systems are the main obstacles hindering the implementation of PSAK 409. Therefore, to create more accountable and transparent financial reports and increase public trust in zakat management institutions, efforts are needed to strengthen the record-keeping system, improve human resource competency, and support the implementation of PSAK 409.

Zainurrafiqi Zainurrafiqi; Isnain Bustaram; Istianah Asas; Moh. Redy; Ummi Wahyuni +2 more

JURNAL MANAJEMEN DAN BISNIS EKONOMI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

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.