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This research examines how cost characteristics influence the relationship between target costing and time-driven activity-based costing (TDABC) approaches and their subsequent impact on corporate competitiveness. Using a descriptive analytical approach, the researcher collected data through a structured questionnaire, which was then processed and analyzed using SPSS software. The study aimed to test the validity of the proposed hypothesis, which suggested that a standalone approach—either target costing or TDABC—fails to sufficiently enhance competitiveness. However, the integration of both approaches proved to be beneficial, allowing companies to improve their competitive positioning by reducing overall costs. The research concludes that combining target costing and TDABC can create synergies that better align with the goal of cost reduction. As a recommendation, companies are encouraged to integrate these cost management approaches to maximize their competitive advantage in the market and optimize cost efficiency.

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

This study aims to analyze the influence of product innovation, brand image, and service quality on consumer purchasing decisions at Bromfiets Cafe Srengat Blitar. The research is motivated by the growing competition in the culinary industry, which requires businesses to continuously innovate, strengthen brand image, and improve service quality to retain customers. The research method employed a quantitative associative approach, with data collected through questionnaires distributed to 121 respondents selected using the accidental sampling technique. The data were analyzed using multiple linear regression with the aid of SPSS version 25.0. The results show that product innovation, brand image, and service quality have a positive and significant effect both partially and simultaneously on consumer purchasing decisions. The Adjusted R² value of 0.727 indicates that these three variables explain 72.7% of the variation in purchasing decisions, while the remaining 27.3% is explained by other factors outside the research model. These findings highlight that the synergy between product innovation, brand image, and service quality is the key factor influencing purchasing decisions and sustaining competitive advantage in local culinary businesses.

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

Finished goods inventory management plays a vital role in maintaining production continuity, ensuring customer satisfaction, and supporting overall operational efficiency. PT Integriya Dekorindo, a company engaged in the furniture manufacturing industry, continues to face challenges in aligning production output with fluctuating market demand, minimizing warehouse costs, and ensuring on-time delivery to customers. This study aims to analyze the company’s finished goods inventory management strategies, identify the key obstacles encountered, and provide practical recommendations to enhance distribution effectiveness. Using a qualitative case study approach, data were collected through field observations, document analysis, and the author’s direct practical experience within the company. The findings reveal that the integration of an ERP (SAP) system, demand-driven production planning, and digital-based distribution tracking significantly improve data accuracy, streamline operations, and enable data-driven decision-making. However, persistent issues such as inconsistencies between physical and digital inventory records, risks of overstocking or understocking, and delivery delays still hinder optimal performance. Therefore, adopting an adaptive and collaborative inventory management model supported by digital transformation and continuous monitoring is essential to achieve distribution efficiency and maintain the company’s competitive advantage in the global furniture market.

Sustainable employee performance is one of the important factors in achieving organizational competitive advantage. This study is based on the trend of declining performance in 2023 at the Proklamasi BSD ENT Hospital. The purpose of this study is to analyze the effect of human resource development and ambidexterous leadership on sustainable employee performance with job retention as an intervening variable. This type of research includes quantitative causality design. The population used is permanent employees who have worked for more than 3 years. The sampling technique is saturated sampling totaling 101 people. The data collection technique uses a questionnaire, the analysis method uses Structural Equation Modeling with the help of SPSS AMOS 26. The results of the analysis prove that simultaneously human resource development, ambidexterous leadership has a positive effect on sustainable employee performance and job retention as an intervening variable. The importance of additional training and support, improving communication regarding educational opportunities, evaluating how tasks are carried out and ensuring employees have an appropriate workload.

This study aims to analyze the sustainability strategies of Micro, Small, and Medium Enterprises (MSMEs) programs through inmate empowerment at Class I Correctional Institutions in Malang and Surabaya. The MSME program is positioned not only as a form of self-reliance training but also as a means of social and economic rehabilitation for inmates. The research employs a qualitative case study approach with data collected through observation, in-depth interviews, and documentation. The study applies the Triple Bottom Line theory (profit, people, planet) by Elkington and Porter's competitive advantage theory as analytical frameworks. The findings indicate that each institution applies unique sustainability strategies with distinct advantages and limitations. Lapas Malang emphasizes agriculture-based production but faces challenges in market access and technology. In contrast, Lapas Surabaya benefits from industrial partnerships, yet heavily relies on a single partner. The implementation of sustainability strategies—covering economic, social, and environmental dimensions—shows varying degrees of effectiveness depending on structural support and stakeholder involvement. The study concludes that MSME sustainability in correctional settings requires integrated multidimensional strategies, long-term partnerships, and inmate empowerment aligned with socio-economic developments.

This interactive study examines the impact of green marketing on the development of competitive capabilities in Iraqi companies, highlighting its role as a strategic approach for achieving sustainable market advantage. Green marketing involves environmentally responsible practices in product design, pricing, promotion, and distribution, which contribute to building brand reputation and operational excellence. The study explores the relationship between green marketing initiatives and enhancing firms' competitive capabilities, emphasizing how eco-friendly practices influence performance and strategic positioning. By analyzing green marketing theory, the study provides a comprehensive understanding of how sustainability-focused strategies can strengthen innovation, differentiation, and customer loyalty. It underscores the role of green marketing in improving long-term competitiveness and aligning business goals with environmental responsibility. Using empirical studies and diverse sources, the research demonstrates that green marketing is not merely a branding tool but a core element in building strategic advantages, especially within Iraq’s evolving market and regulatory environment. The findings reveal a positive relationship between green marketing practices and competitive capabilities. Environmentally driven strategies improve firm performance, enhance responsiveness to market demands, and reinforce brand value, enabling companies to thrive in dynamic business contexts. Consequently, the research recommends adopting green marketing as an integral component of strategic planning for Iraqi companies to ensure resilience, sustainability, and competitive growth. In conclusion, the study highlights the positive impact of green marketing on enhancing competitive capabilities in the Iraqi context, affirming its importance as a foundational pillar in business strategy to address environmental challenges and achieve long-term success. Furthermore, it suggests future studies explore the specific challenges and opportunities of implementing green marketing in different sectors.

Digital transformation and sustainability demands are driving the need for the integration of E-HRM and Green HRM to achieve sustainable organizational performance. This integration serves as a solution to the challenges of resource efficiency, carbon footprint reduction, and enhanced employee engagement in the digital era. This research aims to analyse the role of E-HRM in enhancing Green HRM practices and its impact on sustainable organizational performance. The research methodology employs a Systematic Literature Review (SLR), utilising the Scopus database, with selection based on inclusion-exclusion criteria, data extraction, and thematic analysis of selected journals. The anticipated impact of E-HRM is its support for Green HRM through the digitalization of HR processes that reduce resource usage, the establishment of digital platforms for environmental awareness, and data-driven impact measurement. The integration of both significantly enhances sustainable performance across three dimensions: environmental (a 20-30% reduction in carbon footprint), economic (15-25% cost savings), and social (30-40% increase in employee engagement). Key implementation factors include technological readiness, management commitment, and alignment with ESG strategies. This research contributes a conceptual framework for the integration of E-HRM and Green HRM, along with practical recommendations for achieving sustainable competitive advantage in the digital age.

This study examines the role of digital technology-based business innovation strategies in enhancing the competitiveness of small and medium-sized enterprises (SMEs) in Indonesia. As the digital economy continues to grow rapidly, SMEs face both opportunities and challenges in adapting to technological change. The research aims to analyze how digital transformation, including the adoption of e-commerce, digital marketing, and financial technology, influences business performance and market competitiveness. Using a quantitative approach, data were collected from 250 SMEs across various sectors through structured questionnaires and analyzed using multiple regression analysis. The results indicate that digital innovation significantly improves operational efficiency, customer engagement, and market expansion, which in turn enhance the overall competitiveness of SMEs. Moreover, managerial capability and digital literacy are found to moderate the relationship between technology adoption and competitiveness. The findings suggest that to sustain competitive advantage, SMEs should integrate digital innovation into their strategic management processes and continuously invest in technology and human resource development. This study contributes to the understanding of how digitalization can drive business resilience and sustainable growth within the SME sector in Indonesia.

This study aims to analyze the strategic role of Information Technology (IT) in improving operational efficiency within e-commerce companies in Indonesia. A literature review approach was employed by examining various scholarly sources, including accredited national journals and relevant books. The findings indicate that the implementation of IT such as Enterprise Resource Planning (ERP) systems, Big Data Analytics, and Cloud Computing significantly accelerates business processes, reduces operational costs, and enhances data accuracy and service quality. E-commerce companies that integrate IT into their operations are shown to adapt more effectively to market dynamics and consumer preferences. The study concludes that the use of IT is not merely a supporting tool, but a key factor in creating competitive advantage. The implications of this research offer insights for e-commerce industry players and policymakers to continuously promote digital innovation in pursuit of efficiency and business sustainability.

This research presents a phenomenological inquiry aimed at deconstructing the conventional marketing paradigm and offering a deeper understanding of alternative practices. It specifically explores the anti-marketing strategy grounded in Islamic values as implemented at Warung Jendil Mbah Yamah, a traditional micro, small, and medium enterprise (MSME) located in Blitar, East Java. Employing a qualitative approach combined with a phenomenological method, the study gathered rich and nuanced data through several techniques, including in-depth interviews with nine carefully selected informants, participatory observation over an extended period, and systematic documentation studies. The thematic data analysis conducted by the researchers revealed that the warung’s anti-marketing strategy rests firmly on three interconnected pillars: (1) a strong reliance on organic word-of-mouth  communication rather than paid advertising, (2) the deliberate creation of an authentic, personal, and inclusive customer experience that builds emotional bonds with visitors, and (3) the consistent integration of Islamic ethical values into every aspect of business operations. These findings provide a meaningful theoretical contribution by synthesizing the concepts of anti-marketing and Islamic entrepreneurship into a new model of “authentic marketing,” where ethical and spiritual values serve as the strategic foundation for long-term sustainability. In practical terms, the results offer guidance for the broader development of MSMEs in Indonesia, showing that authenticity, ethical commitment, and adherence to core values can represent a stronger and more sustainable competitive advantage than conventional promotional strategies.

Traditional markets play a central role in the local economic system and the social life of communities, particularly in Medan City. However, the dynamics of urbanization, competition from modern retail, and changes in consumer behavior have posed significant challenges to their sustainability. This study aims to analyze the relationship between the strategic location of traditional markets and their economic performance using a mixed-methods approach and spatial analysis. The research focuses on six traditional markets in Medan City: Petisah Market, Sukaramai Market, Beruang Market, Ikan Lama Market, Sei Sikambing Market, and Pringgan Market. Quantitative data were collected through questionnaires using a Likert scale and analyzed descriptively and correlationally, while qualitative data were gathered through field observations and in-depth interviews to interpret the socio-spatial context of each market. The key variables include accessibility, commodity diversity, and environmental comfort, which are linked to economic performance indicators such as visitor numbers, buyer loyalty, and sales stability. The results show that Petisah, Pringgan, and Ikan Lama Markets scored highest in these variables and demonstrated better economic performance. Correlation analysis identified commodity diversity as the most influential factor on economic performance, followed by environmental quality and accessibility. To strengthen the analysis, a SWOT model was also applied to identify the strengths, weaknesses, opportunities, and threats faced by traditional markets. This analysis reveals that the primary strengths of the markets lie in their location and social interaction, while the main challenges stem from a lack of modern management and pressure from digital markets. This study recommends development strategies based on local advantages, infrastructure modernization, market information digitalization, and cultural promotion as steps to sustainably enhance the competitiveness of traditional markets amid urban spatial changes.

This study investigates the influence of sustainable leadership and customer-oriented culture on employee performance at PT Krakatau Sarana Properti (PT KSP), a subsidiary of PT Krakatau Steel operating in Indonesia’s commercial property sector. Amid rapid globalization and technological change, organizations are compelled to foster adaptive cultures and leadership approaches that ensure both operational excellence and long-term sustainability. Drawing on Organizational Behavior and the Resource-Based View, this research positions sustainable leadership as a strategic resource that not only directly enhances employee performance but also shapes a customer-oriented culture—an intangible asset vital for organizational competitiveness. Employing a quantitative, explanatory research design, data were collected from 95 employees using a structured questionnaire and analyzed with Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings reveal that sustainable leadership has a significant positive impact on employee performance and customer-oriented culture. Additionally, customer-oriented culture exerts a strong influence on employee performance and partially mediates the relationship between sustainable leadership and employee performance. These results underscore the importance of integrating sustainability principles into leadership practices and embedding customer-centric values throughout the organization. The study provides both theoretical and practical contributions, offering a more holistic understanding of how sustainable leadership and organizational culture jointly drive superior performance. For PT KSP and similar organizations, investing in sustainable leadership development and cultivating a customer-oriented culture are recommended strategies to enhance employee motivation, adaptability, and long-term competitive advantage in a dynamic business environment.

This research was conducted at the Royal Ambarrukmo Hotel Yogyakarta using a qualitative descriptive approach supported by data collection methods in the form of interviews, observations, documentation, and guest reviews. Data analysis was carried out using the Miles & Huberman model as well as data triangulation to ensure the validity of the findings. Based on variables X (influence of local culture) and variable Y (guest satisfaction), this study aims to find out the extent to which the application of local culture can affect the level of guest satisfaction. The results of the study show that local culture is applied through various aspects, including the use of traditional ornaments in hotel interior design, services that prioritize Javanese cultural ethics, and the presentation of regional culinary specialties. This effort is not only a marketing strategy, but also creates a different and memorable experience for guests. According to the management, local culture is an identity as well as an added value that can significantly increase guest satisfaction. Guests feel like they're getting a unique experience that is not only functional, but also emotional. This emotional attachment affects guest loyalty to return, thus having a positive impact on the sustainability of the hotel business. In conclusion, local culture plays an important role as a differentiating factor that improves the quality of service and strengthens the image of Hotel Royal Ambarrukmo Yogyakarta in the midst of fierce competition in the hospitality industry. Thus, the application of local culture can be used as a sustainable strategy to create a competitive advantage.

This study aims to analyze the effect of service quality on customer satisfaction in the retail sector. The background of this study stems from the importance of service quality in improving customer satisfaction, which ultimately influences loyalty and purchasing decisions. In an increasingly competitive retail environment, customer satisfaction plays a pivotal role in shaping consumer behavior. The method used in this study is a survey with a quantitative approach, where data is collected through questionnaires distributed to 150 customer respondents across several retail stores. The collected data were analyzed using regression analysis techniques to test the relationship between service quality and customer satisfaction variables. The findings of this study indicate that service quality significantly influences customer satisfaction, with service speed and staff friendliness identified as the most dominant factors. These results highlight the essential role of service quality in driving customer satisfaction and suggest that retail businesses should prioritize enhancing these aspects of service to meet customer expectations. The implication of these findings is the importance for retail companies to continually improve service quality as a strategic approach to retain customers and increase their satisfaction. This study contributes to the development of service theory, providing insights into the dynamics between service quality and customer satisfaction. Additionally, it offers practical recommendations for managers in the retail sector, emphasizing the need for a customer-focused approach to enhance competitive advantage in the market.

This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity, and profitability both simultaneously and partially have a positive and significant effect on financial distress. These results offer valuable insights into the factors that affect financial distress in the plantation sub-sector, providing a clearer understanding for investors and company management. This study emphasizes the importance of managing leverage, liquidity, and profitability effectively to avoid financial distress, which could disrupt the operational continuity of companies. Additionally, the study serves as a reference for making informed decisions related to financial stability and strategic planning, assisting in mitigating the risks associated with financial distress. By managing these financial factors, companies can improve their resilience and sustainability in the face of challenges, contributing to long-term business success. Furthermore, understanding the role of financial management in preventing financial distress is essential for plantation companies to maintain stable growth. As companies face various financial pressures, the study highlights how proactive financial strategies can help ensure sustained performance and profitability, ultimately supporting their competitive advantage in the industry.

This research aims to explore the role of innovation in public sector governance and policy in building competitive advantages at various levels of government. Using a qualitative approach, this study takes a unit analysis of local governments in Indonesia that have implemented technology-based policies and innovations in public governance. The research design used is a case study by collecting data through semi-structured interviews with public policy managers, observation, and analysis of related policy documents. The data analysis technique applied is thematic analysis to identify the main patterns related to the application of innovation in public management. The findings of the study show that local governments that successfully implement technology and data-based policies have improved service efficiency, transparency, and community participation, which strengthens their competitive advantage. The contribution of this research is to provide insight into the importance of integrating innovation in public sector governance to increase regional competitiveness and provide better services to the community.

This study aims to analyze the development strategy of vannamei shrimp (Litopenaeus vannamei) cultivation business in the intensive pond system at CV Jaya Tirta Vannamei, Probolinggo, East Java. The research applied a qualitative descriptive approach combined with SWOT analysis to evaluate both internal and external factors affecting the business. Data were obtained through observation, interviews, and documentation, then processed to generate alternative development strategies. The results show that CV Jaya Tirta Vannamei possesses strong internal resources such as experienced human resources, reliable production facilities, and good management capabilities. Externally, the company benefits from the rising demand for vannamei shrimp in domestic and global markets, the availability of modern aquaculture technology, and supportive government policies. Nevertheless, some challenges exist, including fluctuating shrimp prices, vulnerability to disease outbreaks, and relatively high operational costs, which may influence business continuity if not addressed effectively. Based on the SWOT analysis, the most appropriate development strategy is the S-O (Strengths–Opportunities) strategy, with an alternative strategy score of 3.72. The recommended strategies are: (1) increasing shrimp production through the adoption of advanced and sustainable cultivation technology, (2) developing and maintaining a reliable water quality management system to enhance productivity, (3) utilizing skilled human resources to strengthen innovation in cultivation techniques, and (4) ensuring the availability of sufficient and quality feed to support continuous production growth. In conclusion, implementing the S-O strategy provides an effective pathway for CV Jaya Tirta Vannamei to optimize its internal strengths in response to external opportunities. By improving technology application, strengthening resource utilization, and enhancing production management, the company can secure competitive advantage, increase productivity, and ensure long-term sustainability in the rapidly growing aquaculture industry.

This study explores the implementation of human resource development management as a strategic effort to enhance task performance in educational institutions. The research was conducted at MAN 2 Kediri City and MAU MBI Amanatul Ummah Pacet Mojokerto, where notable improvements in information and technology mastery were observed. These improvements stemmed from various capacity-building activities, including computer proficiency training, computer-based learning workshops, excellent service training, teacher participation in science olympiad competitions, and other quality enhancement programs. Employing a qualitative approach, data were collected through participant observation, in-depth interviews, and documentation. Data analysis was conducted using individual site analysis and cross-site comparison, while data validity was ensured through credibility, transferability, dependability, and confirmability criteria. The findings reveal that to strengthen competitive advantage in madrasahs, school leaders undertake comprehensive human resource management practices. These include needs analysis through vacant position mapping and recruitment planning, teaching hour allocation, job analysis, and structured recruitment processes involving written tests, microteaching, and interviews. Furthermore, human resource development is carried out through adherence to Standard Operating Procedures (SOP) and continuous professional training for educators. The study concludes that strategic human resource development contributes significantly to institutional competitiveness and educational quality. It recommends sustained investment in teacher capacity building and structured HR planning to support long-term performance improvement.