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This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

Occupational Safety and Health (OHS) is a fundamental aspect in maintaining the smooth production process while maintaining the welfare of workers in the food manufacturing industry. This study aims to analyze in depth the implementation of the OHS program at PT XY, a medium-scale food manufacturing company, by reviewing the applicable policies, program implementation, obstacles encountered, and potential strategies for improvement. The study used a qualitative descriptive approach through direct observation in the production area, semi-structured interviews with 12 informants consisting of managers, supervisors, and operators, and a review of various internal company documents related to OHS. The research findings revealed that the company has a formally formulated OHS policy supported by regular training, but its implementation is not evenly distributed across all work units. Key weaknesses include inconsistent internal audit implementation, low worker awareness in reporting incidents, and a limited number of human resources with specific OHS competencies. Based on these findings, the study recommends strengthening the risk-based OHS management system, increasing human resource capacity, and integrating OHS indicators into the production performance evaluation system to support more optimal OHS implementation in the company.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

This study aims to analyze the influence of entrepreneurship and product innovation on the marketing performance of local coffee shops in Banda Aceh City. The background of this research is based on the increasing trend of the local coffee industry which has not been accompanied by optimal marketing and innovation strategies. The research method used a descriptive-associative quantitative approach with the population of coffee shop owners and managers and a sample of 25 respondents. Data analysis was carried out by multiple linear regression using SPSS 26.0. The results of the study show that simultaneously entrepreneurship and product innovation have a significant effect on marketing performance, with an F value of 60,024 and a significance of 0,000. However, partially, only the innovation variable had a positive and significant effect on marketing performance (sig. 0.001 < 0.05), while entrepreneurship had no significant effect (sig. 0.288 > 0.05). A determination coefficient value (R²) of 0.845 indicates that 84.5% of the variation in marketing performance is explained by both variables. This study emphasizes the importance of product innovation as a dominant factor in improving the marketing performance of local coffee shops and provides implications for business owners to strengthen creativity and adaptation to consumer trends.

This study investigates the role of knowledge management (KM) capabilities in enhancing managerial decision-making within organizational settings. Using a systematic review approach, ten peer-reviewed journals published between 2019 and 2024 were analyzed to identify key themes, patterns, and empirical findings related to knowledge management implementation and its influence on decision-making processes. The review reveals that strong knowledge management capabilities particularly in knowledge acquisition, storage, sharing, and utilization significantly contribute to improving the accuracy, speed, and strategic quality of managerial decisions. The findings also show that organizations with well-developed knowledge management infrastructures, supported by digital technologies and a culture of knowledge sharing, demonstrate greater adaptability, innovation, and problem-solving effectiveness. This study concludes that knowledge management capabilities are essential for strengthening evidence-based decision-making and enhancing organizational competitiveness. Implications for managers emphasize the need to invest in knowledge management systems and foster collaborative knowledge practices. Suggestions for future research include expanding the scope to cross-industry comparisons and integrating knowledge management with emerging technologies such as AI-based decision support systems..

This study conducts a systematic literature review (SLR) and bibliometric analysis to map and synthesize research on digital transformation in talent management and its impact on employee retention in Micro, Small, and Medium Enterprises (MSMEs). Against the backdrop of high turnover rates and intense competition for talent, this research aims to identify the key interconnections between digital technologies, talent management practices, and retention outcomes within the MSME context. The methodology involved a comprehensive analysis of reputable databases using VOSviewer software for bibliometric mapping, focusing on co-authorship, co-occurrence, and citation networks. The findings reveal a robust, interconnected model centered on three core pillars: the adoption of digital technologies (e.g., AI, cloud-based HR systems), the implementation of strategic talent practices (notably digital employer branding and work flexibility), and the critical mediating role of employee psychological factors (job satisfaction and organizational commitment). The analysis demonstrates that successful retention in MSMEs is not merely a function of technological adoption but is achieved through a synergistic integration where technology enables effective talent management, which in turn fosters commitment and reduces turnover intention. This review contributes a comprehensive conceptual model that clarifies these dynamic relationships. The practical implication for MSME managers is the necessity of a holistic strategy that simultaneously develops digital infrastructure, refines talent management, and cultivates a supportive organizational culture to secure a sustainable competitive advantage through enhanced employee retention.

This systematic literature review explores the application of the Stimulus-Organism-Response (SOR) model in understanding tourist behavior, focusing on empirical studies from 2019 to 2025. The tourism industry, a key economic driver globally, necessitates a deep understanding of tourist behavior to develop effective marketing strategies and enhance the tourist experience. The SOR model, which examines the impact of external stimuli on tourists' psychological and emotional responses, offers a comprehensive framework for analyzing tourist behavior. This review synthesizes findings from recent studies to highlight how external stimuli such as destination image, social media marketing, and sensory experiences affect tourists' perceptions, motivations, and behaviors, influencing their loyalty and intention to revisit destinations. It also discusses the role of internal factors, including satisfaction, trust, and tourist engagement, in mediating the response to external stimuli. The findings suggest that understanding these dynamics can help destination managers and tourism marketers design more targeted and sustainable marketing strategies. The review also identifies gaps in the current literature and provides recommendations for future research, particularly in the integration of digital technologies and the increasing importance of sustainability in tourism behavior.

Digitalization demands the MSME sector, including barbershops, to adopt technology in reservation management and marketing. Many barbershops still use manual systems, causing problems such as irregular queues, service delays, and suboptimal promotions. This study formulates how to design an information system that can integrate reservation and marketing functions into a single web-based platform. The objective is to produce an efficient, secure, and user-friendly information system design for both barbershop managers and customers. The method used is the Design Science Research approach with a waterfall system development model, involving needs analysis, system design, database design, and user interface design. The design results were validated by experts and users with a satisfaction rate of over 85%, indicating that the designed system aligns with the operational needs of barbershops. The conclusion is that the developed information system can enhance operational efficiency and customer experience, and is suitable for implementation in the barbershop service sector of SMEs.

This study examines the role of the Pustaka Prima Community Reading Park (TBM) as an alternative learning space that provides non-formal educational experiences for children and adolescents, especially in communities with limited access to educational facilities. Through a descriptive qualitative approach, this study explores the contribution of TBM in developing creativity, literacy skills, self-expression, and independent learning of participants. Data was collected through participant observations, semi-structured interviews with managers and participants, and documentation of program activities. The results of the study show that TBM Pustaka Prima plays a significant role in strengthening cognitive, social, and emotional development through various activities such as reading literacy, storytelling, basic entrepreneurship training, and other creative activities. These programs have been proven to increase reading motivation, the ability to understand texts, confidence in communication, technology awareness, and the ability to innovate. An inclusive and collaborative learning environment allows participants to explore knowledge, work together, and optimize their potential. These findings confirm that TBM not only functions as a provider of reading materials, but also as a community-based education center that provides meaningful learning experiences outside the formal education system. The implications of the research emphasize the importance of strengthening collaboration, developing sustainable programs, and improving resources and infrastructure to maximize the role of TBM in community empowerment.

Religious tourism in Palembang continues to grow through visits to historic mosques, sacred sites, and cultural heritage areas. These visits encourage local economic activities and create new livelihood opportunities for surrounding communities. This study assesses the role of religious tourism in improving the economic welfare of local residents. A descriptive quantitative approach was used. Data were collected through questionnaires, interviews, and field observations involving 49 respondents consisting of traders, service providers, and local managers. The findings show that higher levels of tourist visits increase business opportunities and household income. Areas with frequent tourist activity experience stronger economic dynamics, supported by the growth of trading activities and service-based enterprises. Residents who have lived longer in the area show a stronger ability to adapt and benefit from emerging economic opportunities. Religious tourism generates positive economic impacts through income growth, expanded employment opportunities, and strengthened micro and small enterprises. Overall, religious tourism serves as a key driver of local economic development and supports community-based economic empowerment in Palembang City.

In the intense competition in the entertainment industry, brand image and brand awareness are key elements that can influence brand equity. This research aims to identify and analyze the influence of brand image and brand awareness on the brand equity of Cinema XXI in Jakarta. The quantitative method was used by taking a sample of 100 respondents who were regular visitors to Cinema XXI. Data was collected through questionnaires and analyzed using SMART-PLS and SPSS. The research results show that brand image has a significant influence on brand equity, confirming that a strong positive image can increase brand value. Brand awareness also has a positive impact on brand equity, indicating that a high level of recognition strengthens the brand's position in the market. These findings provide important insights for Cinema XXI managers to develop effective strategies in strengthening their image and increasing brand awareness, which will ultimately strengthen their brand equity in the competitive entertainment industry.  

The growth of artificial intelligence (AI) in healthcare is causing big shifts in management roles and how ready organizations are, especially in private hospitals. In Medan City, rising competition, a small healthcare workforce, and strict accreditation requirements all make it even more important to use digital technology to make operations more efficient. This study seeks to examine the impact of AI on organizational readiness, utilizing management performance as a mediating variable. Quantitative approaches were employed via a survey of managers and administrative personnel at private hospitals, and the data were analyzed using path analysis with SPSS. The findings indicate that AI exerts a favorable and considerable influence on management performance, which in turn directly enhances organizational readiness. Additionally, managerial performance has been demonstrated to mediate the relationship between AI and organizational readiness. These findings address a research gap concerning the mechanisms of AI's role in the managerial context of hospitals in developing countries and offer practical implications for fortifying digital strategies, cultivating human resource competencies, and augmenting organizational capabilities in response to technology-driven healthcare transformation.

The tea franchise industry in Indonesia has experienced significant growth over the past decade, transforming the traditional tea drinking culture into a modern business opportunity. This research explores the dynamics of tea franchises in Indonesia through cultural perspectives, business strategies, and innovation. This study aims to identify critical success factors, cultural adaptation strategies, and innovation models implemented by major tea franchise brands operating in Indonesia. Using a qualitative research method with a phenomenological approach, data was collected through in-depth interviews with 25 franchise owners, 15 brand managers, and 50 consumers in five major cities in Indonesia, complemented by observation and document analysis. The findings reveal that successful tea franchising effectively balances three key elements: maintaining Indonesia's tea drinking culture while introducing modern consumption patterns, implementing adaptive business models that accommodate local economic conditions, and continuously innovating in product development and service delivery. The study identified four key innovation patterns: product localization (85% of successful franchises), digital integration (92%), experiential marketing (78%), and sustainability practices (68%). Cultural factors significantly influence menu adaptation, store ambient design, and marketing strategy. This study concludes that tea franchising in Indonesia represents a unique hybrid business model that successfully blends the global franchise system with local cultural values, creating a sustainable competitive advantage in the beverage industry.

This study aims to evaluate the effectiveness of the implementation of the public sector accounting cycle in the planning, implementation, administration, and evaluation of catfish cultivation programs run by BUMDes Ajoeng Jaya as part of the village food security program. The focus of the research departs from the need to ensure that each stage of the management of the BUMDes program runs according to the principles of public accountability, considering that BUMDes is a strategic entity in the management of village resources to improve the welfare of the community. This study uses a qualitative descriptive approach through field observation, in-depth interviews with the management of BUMDes Ajoeng Jaya, and a review of documentation related to catfish farming program activities and financial records. This approach allows researchers to gain a comprehensive understanding of the accounting practices applied as well as the various obstacles that arise during the implementation of food security programs. The results of the study show that the catfish cultivation program has failed due to weak internal supervision, the absence of SOPs, lack of financial recording and reporting, and lack of technical competence of managers. The implementation of the public sector accounting cycle has not been running optimally so that it is not able to support effective control and evaluation of programs. In addition, crop failures are exacerbated by theft by internal parties and the absence of a structured monitoring system throughout the program, which indicates weak governance and internal control. This study has limitations in the form of a small number of informants and a lack of formal documents, so the analysis—especially the financial aspect—cannot be generalized widely. Nevertheless, this study contributes by integrating the evaluation of food security programs through the implementation of the public sector accounting cycle and offering recommendations to improve the accountability, transparency, and sustainability of BUMDes programs.

This study aims to examine the implementation of Qardhul Hasan in Islamic Microfinance Institutions (Baitul Maal wat Tamwil – BMT) in Indonesia through the perspective of qard and ‘Ariyah contracts. The research applies a qualitative descriptive approach using a library research method. Data were collected from scholarly articles, books, and Islamic finance regulations, then analyzed to assess the alignment between fiqh al-mu‘āmalah principles and real-world practices. The findings reveal that qardhul hasan plays a vital role in community empowerment and in promoting Islamic financial inclusion. However, its implementation still faces several obstacles, including high non-performing financing rates, limited social funds, weak sharia supervision standards, and low literacy in fiqh mu‘āmalah among BMT managers. On the other hand, there are significant opportunities for development through digital transformation, human resource capacity building, optimization of social funds (ZISWAF), and the strengthening of regulations based on maqāṣid al-sharī‘ah. This study proposes an integrative model combining qard and ‘ariyah contracts as an alternative approach to enhance the social function of BMTs while maintaining financial sustainability.

This study employs the Systematic Literature Review (SLR) method following the PRISMA 2020 Statement guidelines to identify the main models and indicators used in measuring the performance of Micro, Small, and Medium Enterprises (MSMEs). The literature selection process includes the stages of identification, screening, eligibility assessment, and inclusion, resulting in ten articles from reputable Q1 international journals. The analysis reveals that the most frequently used performance measurement models are integrated performance models such as the Balanced Scorecard, Performance Prism, and models based on resource capability, customer, internal process, and financial perspectives. Commonly used indicators include sales growth, profitability, market share, customer satisfaction, process flexibility, technology adoption, and business sustainability. The study concludes that although financial measures remain dominant, non-financial dimensions—such as digital capability, stakeholder engagement, and internal process effectiveness—are increasingly important for MSMEs operating in the context of global market dynamics and digital transformation. The implications of this study provide theoretical contributions to the development of MSME performance measurement frameworks and offer practical guidance for MSME managers in selecting indicators that align with the characteristics of small and medium-sized enterprises.

Goals – Goals from studies This is For explore approach strategic in development System Information Management (SIM) as integral part in support digital transformation of modern organizations. Study This emphasize importance integration technology information , effective data management as well as improvement digital competence resources Power man in operation system. Design/ methodology / approach – Conceptual article This use method review library with analyze various work relevant academic and technical manuals , in particular related implementation of SIM in the sector public and private . Study This referring to the works Jatnika et al. (2022–2024), including utilization Microsoft Office applications as skills supporting basis​ organizational digital literacy . Findings – Findings studies This show that SIM development is not just effort technical , but rather need strategic in support digital transformation . Key strategies covers design modular systems , data mining integration , training programs based users , and evaluation system in a way periodic . Components This allows organization build responsive and adaptive SIM ecosystem . Implications practical – Organizations that want to do digital transformation is necessary invest in development digital capabilities of sources Power the human as well as ensure effectiveness use developed SIM system in a way strategic can become driving force main in increase efficiency , accuracy , and capability taking decision across work units . Originality / value – Study This offers a conceptual model structured about development of SIM in context digital transformation , based on literature applications and needs organizations in the real world . This article give outlook practical for taker policy , IT managers , and HR developers .  

Tourism is a type of business in the service sector. As a business, it requires the formulation of an appropriate marketing strategy to ensure its sustainability. The purpose of this study was to determine the marketing strategy of Mekarbuana Tourism to increase visitor interest. The study was conducted with Mekarbuana Tourism managers, using descriptive qualitative research through a SWOT analysis. The results showed that Mekarbuana Tourism's marketing strategy needs to be developed using a diversification strategy through various programs and policies such as digital promotion, training and mentoring for managers in developing tourism products, and developing educational tourism. Cooperation between institutions is also necessary for the strategy to be implemented effectively. Mekarbuana Tourism managers need a joint commitment with tourism awareness groups, village officials, and the Karawang Regency government to support their efforts to increase visitor interest.

This study aims to analyze the impact of facilities, security, and services of the Syahbandar office on the satisfaction of fishermen at the Pantai Fishing Port (PPP) Tegalsari, Tegal City. The research method used is a quantitative approach with an associative model, where data is collected through a questionnaire distributed to 100 fishermen operating at PPP Tegalsari. Data analysis is performed using SPSS version 26 with validity and reliability tests, multiple linear regression, t-test, F-test, and coefficient of determination (R²). The results show that, simultaneously, the variables of facilities, security, and services have a positive and significant impact on fishermen’s satisfaction. Partially, the service variable has the most dominant influence on fishermen’s satisfaction compared to the facilities and security variables. This indicates that improving the quality of services at the Syahbandar office, providing adequate port facilities, and ensuring security at the port are key factors in creating fishermen’s satisfaction. This study is expected to provide input for port managers to enhance public service quality in the fisheries sector and promote policies that better address the needs and comfort of fishermen in their activities at the port.

This research seeks to examine the incorporation of information technology in educational data management as a tactic to improve public service accountability in Sidoarjo Regency. The context of this study stems from the regional government’s requirement to enhance educational data management systems that are still only partially integrated and lack transparency for making decisions based on evidence. By implementing interconnected digital educational systems, Sidoarjo aims to create effective, transparent, and performance-driven governance. Employing a qualitative case study methodology, this study included participants from the Department of Education and Culture, school administrators, data managers, digital system creators, and members of the community. Data were gathered through thorough interviews, observations, and examination of documents related to policies on educational digitalization. The results show that the incorporation of information technology has enhanced administrative efficiency, accuracy in reporting, and public access to educational data. Nonetheless, obstacles persist in digital literacy, uneven infrastructure across schools, and restricted coordination between agencies. The research emphasizes the significance of teamwork in leadership, clear processes, and community involvement in enhancing public accountability. Suggestions involve establishing a regional education data center and ongoing training initiatives for teachers to maintain thorough digital transformation within the Sidoarjo education framework