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This study examines the determinants of green innovation and its impact on sustainable business performance among micro, small, and medium enterprises (MSMEs) in the Bandung Raya region of Indonesia. Specifically, the study analyzes the influence of environmental knowledge and market pressure on green innovation, as well as the effect of green innovation on sustainable performance. A quantitative approach was employed using data from 150 MSMEs, and structural relationships were tested through multiple regression analysis. All measurement instruments demonstrated high reliability (Cronbach’s Alpha 0.89–0.95) and validity (corrected item–total correlation > 0.80). The results reveal that environmental knowledge has the strongest positive and significant effect on green innovation (β = 0.728; p < 0.001), indicating that MSMEs with greater environmental awareness are more likely to adopt eco-friendly innovations. Market pressure also significantly influences green innovation (β = 0.257; p < 0.001), demonstrating the role of consumer expectations, competition, and green product trends in shaping sustainable business practices. Furthermore, green innovation has a very strong and significant impact on sustainable business performance (β = 0.847; p < 0.001), suggesting that eco-friendly practices enhance cost efficiency, customer satisfaction, firm reputation, and environmental outcomes. Overall, the study highlights the importance of combining internal awareness with external pressures to foster green innovation and strengthen sustainability among MSMEs. The findings provide theoretical contributions to green innovation and sustainability frameworks, while offering practical implications for MSMEs, policymakers, and business support institutions.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

Internal control is a crucial aspect for SMEs in maintaining the reliability of revenue recording and preventing the risk of misappropriation. This study aims to analyze the implementation of internal control in the revenue cycle at Exmo Tea Café and to evaluate its effectiveness through internal audit. The research uses a qualitative descriptive approach with data collection through interviews with management personnel directly involved in transactions and financial recording. The analysis is conducted using the COSO framework, which includes five main components: control environment, risk assessment, control activities, information and communication, and monitoring. The research results indicate that Exmo Tea Café has implemented several basic elements of internal control, such as recording transactions through a cashier application, daily cash reconciliation, and reporting to the owner. However, the effectiveness of these controls is still limited because the segregation of duties between receiving and recording is not optimal, risk assessment is reactive, documentation and report archiving are not systematic, and monitoring is conducted informally. In addition, there are no formal policies regarding operational standards (SOPs) or internal audit procedures that could serve as guidelines for continuous control implementation. These conditions have the potential to lead to risks of fraud, recording errors, and delays in financial reporting. Therefore, these findings underscore the need for a comprehensive enhancement of the internal control system, including strengthening the separation of duties, conducting preventive risk assessments, providing employee training related to financial governance, as well as implementing more formal monitoring and documentation. These improvements are expected to increase reporting accuracy, operational effectiveness, and minimize the potential for errors or fraud in the company's financial activities.  

Global environmental challenges require active engagement from all sectors, including education. For Muslim youth, awareness of environmental sustainability aligns with Islamic ethical principles such as stewardship (khalifah), justice (ʿadl), and social welfare (maslahah). This study examines the influence of green economy education within Islamic higher education on students’ eco-literacy, ethical awareness, and sustainable economic behavior. A quantitative approach was employed using a structured questionnaire distributed to students from both Islamic economics and non-economics programs. Data were analyzed with descriptive statistics, independent t-tests, and one-way ANOVA to identify differences in environmental knowledge, attitudes, and behavior. Findings show that students with an Islamic economics background consistently achieve higher scores in knowledge, attitudes, and behavioral engagement related to sustainability compared to non-Islamic economics students. Integrating Islamic ethical values into the curriculum provides a holistic framework for internalizing sustainability principles, encouraging students to translate ethical knowledge into practical action. Pedagogical strategies such as project-based learning, reflective exercises, and experiential programs further enhance engagement and eco-conscious behavior. The study highlights the critical role of Islamic education in fostering a generation of ethically aware and environmentally responsible students. By embedding moral and ecological principles in academic programs, educational institutions can strengthen students’ capacity for sustainable decision-making and support broader goals of responsible economic and environmental stewardship.

Character formation is a fundamental component of Islamic education, particularly in responding to the growing challenges of moral decline and the weakening of students’ manners in contemporary learning environments. This study aims to analyze the implementation of the classical text Risalat Adab Suluk al-Murid in shaping student character through the integration of seven good habits at SMPIQu Al-Bahjah Cianjur. Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation to explore how the values of adab are internalized and reflected in students’ daily behavior. The findings indicate that the learning of this classical text strengthens students’ discipline, respect toward teachers, sense of responsibility, and enthusiasm for learning. The internalization process occurs not only during classroom activities but also through daily routines such as morning habits, worship practices, time management, and social interactions within the school environment. The seven good habits function as a practical framework that reinforces the application of sufistic values taught in the text, allowing students to translate moral teachings into consistent actions. Teachers play a crucial role as role models who guide, demonstrate, and cultivate these values through continuous supervision and exemplary conduct. The study concludes that classical Islamic text-based learning offers an effective strategy for enhancing student character within modern Islamic educational settings. The implications highlight the need for schools to strengthen adab-centered curricula, cultivate ethical school culture, and promote collaboration among teachers, institutions, and families to ensure sustainable character development.

This study aims to describe the dynamics of family business management at Teras Herritage Café in Malang City by highlighting role division, communication patterns, business operations, challenges, and the relationship between family and non-family employees. Using a qualitative approach with a case study strategy, data were collected through semi-structured interviews with the owner, family members, and non-family employees, as well as direct observation at the business location. The results show that café management is strongly influenced by family values, particularly the principle of mutual cooperation and role flexibility that allows all family members to be actively involved in operations. Although differences of opinion often arise, they are resolved through open communication, preventing significant conflict. The main challenges of the business include limited digital marketing, location competition, and suboptimal technical facilities. The relationship between family and non-family employees is harmonious, characterized by fair treatment and an inclusive work environment. The study's conclusions confirm that family social capital is a key strength in maintaining business stability, but strengthening the management structure, marketing strategy, and long-term planning is needed for the business to grow sustainably.

The Legal Proficiency Practice Program II is an activity designed to connect the academic competence of students with the needs of work in legal institutions, one of which is the Regional Office of the Ministry of Law in Central Kalimantan. The main problem raised in this activity is how the optimization of student work competence can be achieved through direct involvement in the legal bureaucracy environment. The purpose is to provide a real professional experience, strengthen students' understanding of legal and administrative tasks, and form a professional identity as a prospective legal practitioner. The methods used include the placement of students with a rotation system in various work units for 30 days, observation of bureaucratic activities, involvement in substantive and administrative tasks. The implementation results show that the direct involvement of students in various work units can improve technical competencies, such as document management, meeting assistance, and information services, as well as develop non-technical competencies such as work ethics, communication, discipline, and time management. The internalization of PASTI values and the reflection process through the logbook also strengthens the formation of students' professional identity. Overall, the PKH II program is proven to be effective in optimizing the work competence of students and increasing their readiness to enter the world of the legal profession.

Job satisfaction is the positive or negative feeling employees have toward their work, which arises from evaluating various aspects of the job. This study aims to analyze and explain the role of organizational climate in mediating the effect of transformational leadership on the job satisfaction of Taman Prakerti Bhuana employees through an associative quantitative approach using saturated sampling (census) on 86 employees and Partial Least Square (PLS) analysis. The results indicate that transformational leadership has a positive and significant effect on job satisfaction and organizational climate, while organizational climate has a negative and significant effect on job satisfaction and negatively mediates the relationship between transformational leadership and job satisfaction. These findings have theoretical implications for Herzberg’s Two-Factor Theory, in which transformational leadership serves as a motivator factor that can increase job satisfaction, while negative perceptions of organizational climate reflect weaknesses in hygiene factors such as policies, communication, and working conditions, thereby potentially reducing satisfaction even when motivators are fulfilled. The practical implication for the management of Taman Prakerti Bhuana is the need for a comprehensive evaluation of internal policies, communication systems, and work environments to strengthen hygiene factors so that transformational leadership, which is already running effectively, can be supported by a more conducive organizational climate and sustainably enhance job satisfaction.

Islamic Religious Education (PAI) learning methods are strategies used by teachers to effectively convey Islamic teachings so that they are easily understood, internalized, and practiced by students. The application of appropriate methods can create a more engaging, active, and meaningful learning process, enabling students not only to acquire knowledge but also to develop Islamic attitudes and personalities. In the context of modern education, PAI learning needs to integrate a variety of approaches, ranging from lectures, discussions, demonstrations, to hands-on, experiential learning. Furthermore, learning environments such as museums, mosques, monuments, and open spaces can be utilized as resources and supporting learning media, even if these places are not specifically designed for teaching and learning activities. Utilizing these environments provides real-life experiences that help students understand Islamic values ​​contextually. Thus, PAI learning methods play a crucial role in realizing a holistic, comprehensive educational process oriented toward the formation of Islamic character.

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

Entrepreneurship training is crucial for enhancing students' understanding and motivation in facing the evolving business world. This community service activity aims to strengthen students' entrepreneurial knowledge and motivation through interactive discussions and business practice simulations. The methods used included pre- and post-tests to measure changes in knowledge and motivation among 30 participating students. The results showed a significant improvement in the cognitive aspect, with the average student knowledge score increasing from 3.5 to 8.3. Furthermore, the motivational aspect also experienced a significant increase, from an average of 25.43 to 43.36, indicating a positive impact of the applied learning model. Overall, this training proved effective in improving students' readiness to understand business concepts and fostering an internal drive for entrepreneurship. Therefore, the interactive discussion model is recommended as a strategy for strengthening entrepreneurship in higher education environments, to provide practical experience while simultaneously increasing students' motivation for entrepreneurship.

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

This study explores how resource-constrained small and medium-sized enterprises (SMEs) in Indonesia’s advertising sector adapt digital transformation strategies to achieve sustainable development. Using the case of Roxy Maharewa, an SME in Makassar–Gowa, the research examines strategic trade-offs between investing in advanced digital platforms and operationally transformative physical assets. Guided by the Resource-Based View, Strategic Trade-off Theory, and Contingency Theory, this qualitative case study employs semi-structured interviews with key decision-makers. Findings reveal that prioritizing high-capacity production equipment eliminated structural cost disadvantages from outsourced printing, enabling twice to fourth times potential profit margin gains and strengthening market competitiveness. Rather than adopting a fully digital-first approach, the firm employed a hybrid strategy leveraging low-cost digital tools for internal efficiency while maintaining offline relationship management to align with client preferences and infrastructural realities. This asset-led hybrid model demonstrates how SMEs in emerging markets can integrate selective digital adoption with tangible investments to achieve both rapid returns and long-term sustainability. The paper contributes to the discourse on digital transformation by providing a context-sensitive perspective for policymakers and practitioners, emphasizing that in heterogeneous digital readiness environments, blended strategies can deliver superior economic and social.

in today's increasingly competitive business environment organization face growing complexities, particlurly in sustaining employee productivity amif external pressure such as market competition and demands for innovation and internal issues, including employee well-being and leadership quality. productivity plays a pivotal role in organizational succser, shaping profitability, operational efficiency, and competitiveness. a key derminant is employee well being, with job stress frequently exerting a detrimental effect. prolonged increased absenteeism, thereby undermining organizational productivity. this study examines the effects of transformational egagement as a mediating variable, at PT Tigamas Mitra Selaras Gresik. The objective is to analysze how transformational leadership and kob stress, both directly and through the mediation of employee comprising the entire population (n=36) was employed; data were collected viar suvey and analyzed using partial least squares (PLS). the findings indicate that transformational leadership has a positive effect on productivity and employee engagement, whereas excessive kobn stress exarts a negative impact on both engagement and productivity. Moreocer, employee engagement signifianctly mediates the relationship between transfromational leadership and productivty and between job steess and productivty. the study recommends the development of transformational leadership and the impementation of robust stress-management strategies as critical avenues for enhancing productivity. accordingly, organizations should institute transformational leadership training to strengthen engagement and introduce stress-mnanagement initiatives grounded in psychological support and more collaborative work environment. this study offers practical constributions to human resource management praticulary importance of balancing insipirational leaderhsip with reduction of work-elected pressures.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

Cash receipts represent one of the essential components for the hospitality industry. Hotels generate revenue primarily through room rentals, the use of available facilities, as well as the sale of food and beverages provided in their in-house restaurants. This study aims to understand how the internal control system is implemented in managing cash receipts and verifying invoices at Hotel XYZ. This research adopts a qualitative method with a descriptive analytical approach. The descriptive analysis in this study involves presenting data in the form of verbal descriptions, images, or graphics. Based on the analysis using the COSO framework, the results indicate that elements such as the control environment and control activities have been implemented effectively and optimally. However, the analysis also reveals that the risk assessment component within the cash receipt process has not yet been fully optimized, indicating a need for additional training and improvement in that area.

This study aims to assess extent to which leadership, communication, and competence influence employee performance at Point Coffee Medan. The research was motivated by field findings that indicated a decline in work quality, such as delays in task completion, miscommunication among employees, and a lack of capability in carrying out tasks effectively. These issues highlight the need for improvements in human resource aspects, particularly in leadership style, communication effectiveness, and employee competence. A quantitative research method with a descriptive approach was employed. Data were collected through questionnaires distributed to 38 employees of Point Coffee Medan. The research instruments were tested for validity and reliability, and the data were analyzed using multiple linear regression. The goal of the study was to determine both the partial and simultaneous effects of the three independent variables on employee performance. The analysis results indicate that leadership, communication, and competence have a positive and significant impact on performance, both individually and collectively. Effective leadership helps guide and motivate employees in completing their tasks. Clear and open communication fosters collaboration and a harmonious work environment. Meanwhile, strong competence enables employees to work more efficiently, accurately, and productively. In conclusion, the improvement of employee performance is strongly influenced by the leader's ability to manage the team, the quality of internal communication, and the mastery of work-related competencies. Therefore, the company is advised to enhance these three aspects as part of its human resource management strategy

Hospitals are a crucial sector in a country due to their functions encompassing various aspects of healthcare provision. Factors supporting smooth operations and quality healthcare services in hospitals include human resources, facilities and infrastructure, health information systems, financial management, good customer service, security, occupational health, and other supporting factors. This study aims to determine the effect of compensation, work environment, and work stress on employee work productivity at Bhayangkara Level II Hospital in Kediri City. The research method used is a quantitative approach with multiple linear regression analysis techniques. The sample in this study amounted to 40 respondents who were employees of Bhayangkara Level II Hospital in Kediri City. The results of the analysis show that partially compensation, work environment, and work stress have a positive and significant effect on employee work productivity. Compensation has a calculated t value of 2.500 with a significance of 0.015, work environment is 6.170 with a significance of <0.001, and work stress is 5.305 with a significance of <0.001. Simultaneously, these three variables also have a significant effect on work productivity with a calculated F value of 35.438 and a significance of <0.001. Based on these findings, it is recommended that the hospital management continue to evaluate the compensation system, create a conducive work environment, and manage employee work stress through training and counseling facilities. Further research is expected to add other variables such as internal communication, job satisfaction, and career development to obtain more comprehensive results.