Abstract:Hospital operations provide healthcare services while generating environmental impacts through medical waste, hazardous and toxic waste, wastewater, and the consumption of energy, water, and other resources. These impacts…
s require hospitals to adopt environmental management practices that extend beyond regulatory compliance and strengthen environmental awareness. This study aims to analyze the role of green accounting in fostering environmental awareness and supporting organizational sustainability at a specialized hospital (RSK X) in East Java, Indonesia. The study employed a qualitative approach within an interpretive paradigm using a case study design. Data were collected through in-depth interviews, observations, and documentation involving informants engaged in environmental management and hospital operations. Data were analyzed through data reduction, data display, conclusion drawing, and thematic analysis using NVivo 14 Pro. The findings indicate that green accounting practices at RSK X are reflected in medical and hazardous waste management, wastewater treatment plant operations, environmental monitoring, resource efficiency, environmental reporting, and environmental cost recording. These practices function not only as mechanisms for administrative compliance and cost control but also as instruments for fostering employees' environmental awareness through socialization, monitoring, habituation, and behavioral change. Green accounting implementation is supported by management commitment, government regulations, accreditation requirements, and organizational culture. However, constraints remain, particularly the absence of a dedicated green accounting report, limited integration of environmental information into the hospital information system, and varying employee understanding of green accounting. The study concludes that green accounting serves managerial and behavioral functions by improving environmental accountability, strengthening environmental awareness, and contributing to hospital sustainability.
Abstract:Maintaining employee commitment is particularly important in palm oil mill operations, where shift work, physical demands, and limited career development opportunities may affect employees’ attachment to the organization.…
on. This study examines the influence of work-life balance and career development on the organizational commitment of operational employees at the Rimba Belian Palm Oil Mill Unit, Region 5, PT Perkebunan Nusantara IV. A quantitative associative design was employed, involving all 114 operational employees through a census approach. Data were collected using a five-point Likert-scale questionnaire and analyzed through multiple linear regression after completing instrument and classical assumption tests. The findings indicate that work-life balance and career development each have a positive and significant influence on organizational commitment. Both variables also jointly contribute significantly to strengthening employees’ commitment to the organization. Work-life balance showed a relatively stronger contribution, suggesting that employees’ ability to manage work demands and personal responsibilities is particularly important in a shift-based operational environment. This study extends the discussion of organizational commitment to the palm oil agro-industry, which remains less frequently examined than service and public-sector organizations. The findings imply that management should improve shift arrangements, rest periods, access to training, and the transparency of promotion and career development processes to maintain employees’ long-term commitment
Abstract:This study systematically reviews the development of Total Quality Management (TQM) practices in relation to Green Quality Intelligence Capabilities (GQIC), Circular Process Innovation (CPI), and Sustainable Operational…
Performance (SOP). Responding to the need for a clearer review method and a more focused novelty, this article applies the PRISMA 2020-based Systematic Literature Review approach. Articles were identified from the Scopus database using keyword combinations related to TQM, quality management practices, green capability, green innovation, circular economy, circular process innovation, Industry 4.0, Quality 4.0, and sustainability performance. After identification, screening, eligibility assessment, and quality appraisal, 27 articles published between 2016 and 2026 were included in the final synthesis. The findings show that TQM literature has shifted from traditional quality control and customer satisfaction toward digital, green, and sustainability-oriented quality management. Soft TQM dimensions, such as leadership, employee involvement, training, and quality culture, and hard TQM dimensions, such as process management, quality tools, continuous improvement, and data-based decision making, remain dominant. However, prior studies still frequently use general mediators, including knowledge management, organizational culture, innovation capability, and competitive advantage. This review proposes CPI as a more specific mediation mechanism that translates TQM and GQIC into sustainable operational outcomes through waste reduction, resource efficiency, material reuse, energy efficiency, and circular process redesign. The study contributes by offering an integrated conceptual model and propositions for future empirical research on quality management, green intelligence, circular innovation, and sustainable operations.
Abstract:This study aims to evaluate the stability of three rock slopes in an artisanal kaolin mine in Semin, Gunungkidul, Yogyakarta, Indonesia, using deterministic and probabilistic approaches, and to identify the geotechnical…
parameters most influencing slope stability. The evaluation is conducted in compliance with Indonesian Mining Regulation (Kepmen ESDM No. 1827 K/30/MEM/2018) to provide quantitative geotechnical evidence for a mine that has been operated without prior formal geotechnical assessment. Field data were collected using the scanline method to characterize rock mass discontinuities. Laboratory tests comprising direct shear and physical properties tests were conducted to determine cohesion (c), friction angle (ϕ), and unit weight (γ) for each slope. Seismic coefficient (ks = 0,0913) was incorporated as a dynamic loading parameter. Slope stability was analyzed using the General Limit Equilibrium (GLE) method to obtain the deterministic Factor of Safety (FoS). Monte Carlo simulation (N = 10.000 iterations) was applied to determine the Probability of Failure (PoF), coefficient of variation of FoS (CoV), and reliability index (β). Sensitivity analysis was performed to quantify the contribution of each geotechnical parameter to FoS reduction. Results show that FoS values ranged from 2,019 (Slope III) to 10,55 (Slope II), all exceeding the regulatory minimum of 1,1. The PoF was 0,00% for all three slopes, well below the maximum allowable limit of 25%, with reliability indices ranging from 5,70 to 31,38. The CoV of FoS ranged from 3% to 9%, indicating low dispersion in stability outcomes despite parameter variability. Sensitivity analysis identified cohesion as the most dominant parameter in Slopes I and II, contributing 28% and 31% to FoS reduction respectively, while Slope III exhibited near-equal contributions from cohesion (20%) and friction angle (21%), reflecting its lower shear strength conditions. All three slopes satisfy the acceptance criteria of Kepmen ESDM No. 1827 K/30/MEM/2018 under current geotechnical and geometric conditions. The combined deterministic-probabilistic approach provides a more comprehensive slope safety assessment than deterministic analysis alone and is recommended for application in artisanal kaolin mining operations. Cohesion is identified as the critical parameter to be monitored and preserved to maintain slope stability.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:The current study addresses the impact of entrepreneurial orientation, innovation capability, market orientation, and networking capability on business sustainability in small and medium enterprises (SMEs). The contribution…
ion of SMEs to economic development is important; however, sustainability in these entities can be threatened by resource scarcity and rapidly changing environments in markets. The current study adopts a quantitative approach that entails data collection using a structured questionnaire targeting owners and managers in SMEs. The collected data were analyzed through statistical methods to analyze the relationship among study variables. The results of this study indicate that entrepreneurial orientation, innovation capability, market orientation, and networking capability are positive and influential factors in improving business sustainability in SMEs. Market orientation and innovation capability have higher influences on sustainability in SMEs than other factors since customer-centric approaches and innovation have playing crucial roles in ensuring sustainability in business operations for these entities. This study is an important addition to existing theories since this research adopts an integrated approach within strategic capabilities for improved adaptability and sustainability of SMEs in competitive markets
Abstract:This study highlights the problem of managing teak wood raw materials in the form of boards at UD Gemilang, Gunungsitoli City. The company often experiences shortages or excess inventory due to a conventional ordering system…
stem that is not based on optimal demand calculations. This inefficiency causes wasteful costs and disrupts the smooth production process. The main objective of this study is to analyze current inventory management and apply the EOQ (Economic Order Quantity) method to determine the optimal order quantity, as well as evaluate its impact on cost efficiency and production operations. The EOQ method is expected to be a systematic and rational solution for managing inventory more efficiently. This study uses a descriptive quantitative approach. Data were collected through direct interviews with business owners and documentation of raw material purchasing and usage reports for 2024. The analysis was conducted using the EOQ formula to calculate the optimal order quantity, ordering costs, storage costs, safety stock, reorder point, and total inventory cost (TIC). The analysis results show that the optimal order quantity for teak wood raw materials is 282 boards, with an ordering frequency of 6 times a year. This number is more efficient than the actual ordering system which is carried out monthly without a fixed calculation. The recommended safety stock is 22 boards, with a Reorder Point (ROP) of 36 boards. The implementation of the EOQ method successfully reduced total inventory costs from Rp6,768,000 to Rp3,496,800.
Abstract:This study aims to analyze the influence of financial compensation and work flexibility on employee loyalty, and to examine the role of job satisfaction as a mediating variable. This study focused on employees of the West…
t Java Gas and Steam Power Plant (PLTGU) to understand how these factors influence their level of loyalty to the company.
This study used a quantitative approach using a census method, sampling the entire population, consisting of 49 employees of the West Java PLTGU Operations Division. The data analysis technique used was Partial Least Squares (PLS) to test the direct and indirect relationships between variables in the research model. The results showed that financial compensation had a positive and significant effect on employee loyalty. Work flexibility was also shown to have a positive effect on loyalty, although this effect was not mediated by job satisfaction. Meanwhile, job satisfaction acted as a significant mediator in the relationship between financial compensation and employee loyalty. These findings suggest that employee loyalty can be enhanced through both increased compensation and direct provision of work flexibility.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) are a cornerstone of Indonesia's economy, contributing 60.5% to the national GDP and employing 97% of the workforce. However, MSMEs face challenges such as low financial literacy…
acy and limited adoption of digital technologies, which hinder their competitiveness in the global market. This study explores the synergistic role of financial literacy and digital transformation in enhancing MSME performance and competitiveness. Using a qualitative approach, data were collected through in-depth interviews, focus group discussions, and policy document analysis. The findings reveal that the average financial literacy level among MSME actors in Indonesia is only 38%, leading to poor financial management and limited access to formal financing. On the other hand, only 16% of MSMEs have integrated digital technologies into their operations, with those who did reporting significant improvements in efficiency and revenue. The integration of financial literacy with digital tools was found to have a multiplier effect, enabling better resource management, improved decision-making, and enhanced market competitiveness. This study highlights the importance of targeted policies to combine financial literacy training with digital technology adoption. By addressing challenges such as infrastructure limitations and resistance to change, stakeholders can foster inclusive economic growth and empower MSMEs to thrive in the digital economy.
Abstract:The digitalization of Human Resource Management (HRM) at PT. Semen Indonesia Unit Tonasa has significantly transformed the company’s HR operations, improving efficiency and effectiveness across various HR functions. Located…
cated in Makassar, PT. Semen Indonesia Unit Tonasa, a major player in the cement manufacturing industry, faced challenges in managing its large and diverse workforce, including slow recruitment processes, inconsistent performance evaluations, and inefficient data management. To address these challenges, the company adopted cloud-based HR management systems, automated recruitment tools, and performance management software, allowing for real-time monitoring and data-driven decision-making. The results of this digital transformation were notable: recruitment time was reduced by 30%, performance evaluations became more transparent and objective, and employee engagement increased through self-service portals and online learning platforms. The integration of real-time data analytics enabled HR managers to make more informed decisions, aligning HR practices with organizational goals. Despite facing resistance to change and technical challenges related to system integration, the company effectively managed the transition through comprehensive training and ongoing support. This study demonstrates how digital tools can optimize HR processes, enhance employee satisfaction, and improve organizational performance. The success of PT. Semen Indonesia Unit Tonasa’s digital HR implementation provides valuable insights for other organizations seeking to modernize their HR functions in an increasingly digital and competitive environment