Abstract:This study aims to analyze the role of Environmental Management Accounting (EMA) in disclosing environmental risks under the metrics and targets pillar of the Task Force on Climate-related Financial Disclosures (TCFD), as…
s well as its contribution to the achievement of SDG 13 (Climate Action) in coal companies listed on the Indonesia Stock Exchange during 2022–2024. This research employs a descriptive quantitative approach using secondary data obtained from sustainability reports. The sample consists of 17 coal companies selected through purposive sampling, resulting in 51 observations. Data analysis is conducted using content analysis with a dummy scoring method based on 17 indicators of the TCFD metrics and targets pillar. The results indicate that the level of environmental risk disclosure shows an increasing trend, from 37.71% in 2022 to 48.44% in 2024. However, the overall level remains moderate, indicating that companies are still in a transition phase toward more mature climate reporting practices. Basic indicators such as total emissions and Scope 1 and Scope 2 emissions are widely disclosed, while advanced indicators such as Scope 3 emissions and emission reduction targets remain limited. The findings also reveal that the contribution to SDG 13 is uneven: strong in providing baseline emission data, moderate in emission intensity efficiency, and weak in comprehensive inventory and long-term mitigation strategies. Furthermore, companies are categorized into three groups—best practice, intermediate, and resistant—based on their level of disclosure and EMA readiness. Companies with more developed EMA systems demonstrate stronger contributions to climate action. Overall, the study concludes that the coal sector shows positive but not yet optimal alignment with SDG 13, requiring improvements in methodological transparency, Scope 3 measurement, and science-based emission targets.
Abstract:Healthcare service quality is an important factor influencing patient satisfaction, particularly in pediatric nursing services in hospitals. The SERVQUAL model, which includes the dimensions of tangible, reliability, responsiveness,…
ponsiveness, assurance, and empathy, is widely used to evaluate healthcare service quality. This study aimed to analyze the relationship between service quality and pediatric patient satisfaction in the Bung Hatta Inpatient Ward of Tk III Dr. Reksodiwiryo Hospital, Padang. This study employed a quantitative approach with an analytic descriptive design and a cross-sectional method. The sample consisted of 30 respondents who were parents or guardians of pediatric patients hospitalized for at least three days. Respondents were selected using an accidental sampling technique. Data were collected using a SERVQUAL-based questionnaire with a Likert scale and analyzed using univariate and bivariate analysis with the Chi-square test at a significance level of 0.05. The results showed that the majority of respondents were satisfied with nursing services (80%). Bivariate analysis indicated significant relationships between the tangible (p=0.033), reliability (p=0.049), and assurance (p=0.040) dimensions and pediatric patient satisfaction. However, responsiveness and empathy dimensions were not statistically associated with patient satisfaction (p>0.05). In conclusion, nursing service quality is associated with pediatric patient satisfaction in several SERVQUAL dimensions, particularly tangible, reliability, and assurance. Continuous improvement in nursing service quality is necessary to enhance satisfaction among pediatric patients and their families in hospital settings.
Abstract:This study aims to analyze the effect of workload, multiple role conflict, and work stress on job satisfaction and their impact on the performance of female employees (nurses) at Permata Pamulang Hospital. The background…
of this research is based on the hospital’s unmet performance targets, high nursing workloads, the dominance of female employees, and the emergence of conflicts between work demands and family responsibilities that potentially increase stress and reduce job satisfaction. This research adopts a quantitative approach using a survey method. The population consists of all female employees (nurses) at Permata Pamulang Hospital, with a saturated sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that workload, multiple role conflict, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant effect on employee performance and acts as an intervening variable in the relationship between workload, multiple role conflict, and work stress on performance. These findings suggest that improving nurses’ performance can be achieved through proportional workload management, reducing multiple role conflicts, and controlling work stress to enhance job satisfaction. This study is expected to provide managerial insights for hospital management in formulating human resource policies that emphasize work-life balance and employee well- being.
Abstract:This study aims to analyze the influence of work culture, workload, and work stress on job satisfaction and their impact on employee performance at PT Bank OCBC Space BSD Tangerang. The background of this research is based…
ed on fluctuations in employee performance, suboptimal attendance levels, and inconsistent achievement of KPIs and service levels, which are presumed to be influenced by internal human resource factors. This research adopts a quantitative approach using a survey method. The population consists of all employees of PT Bank OCBC Space BSD Tangerang, with the sampling technique employing a census method. Data were collected through questionnaires using a Likert scale and analyzed using path analysis to examine both direct and indirect relationships among variables. The results indicate that work culture, workload, and work stress have a significant effect on job satisfaction. Furthermore, job satisfaction has a significant influence on employee performance and acts as an intervening variable in the relationship between work culture, workload, and work stress on employee performance. These findings suggest that improving employee performance can be achieved through the development of a positive work culture, proportional workload management, and effective control of work stress. This study is expected to provide managerial insights for formulating human resource management policies oriented toward enhancing job satisfaction and employee performance.
Abstract:Increasing competition in the herbal product industry requires firms to adopt effective and sustainable marketing strategies. Moringa-based products have significant market potential; however, their development is often…
constrained by internal limitations and external pressures. This study aims to analyze the internal and external marketing conditions of MoriFlour Moringa Powder at PT. Keloria Moringa Jaya and to formulate appropriate marketing strategies. A qualitative descriptive approach with a case study design was employed. Data were collected through interviews, observations, documentation, and questionnaires, and analyzed using SWOT analysis through IFAS and EFAS matrices. The results indicate that the total IFAS score was 0.98 and the EFAS score was 0.93, demonstrating the dominance of strengths and opportunities over weaknesses and threats. The SWOT diagram places the company in Quadrant I, indicating a favorable strategic position. Accordingly, growth-oriented strategies such as market penetration and market development are recommended by leveraging product quality and expanding herbal market opportunities. These findings confirm that SWOT analysis is an effective tool for formulating marketing strategies in functional plant-based agro-industries.
Abstract:Tujuan penelitian ini adalah untuk menganalisis dan menguji pengaruh work life balance dan kepuasan kerja terhadap turnover intention pegawai Non ASN Kabupaten Banyuasin. Selain itu, penelitian ini bertujuan untuk mengetahui…
ahui seberapa besar peran resiliensi dalam memoderasi hubungan antara work life balance dan kepuasan kerja terhadap turnover intention. Penelitian ini juga dimaksudkan untuk memberikan gambaran empiris mengenai faktor-faktor yang mempengaruhi niat pegawai Non ASN dalam meninggalkan pekerjaan. The purpose of this study is to analyze and test the influence of work life balance and job satisfaction on the turnover intention of Non-ASN employees in Banyuasin Regency. In addition, this study aims to find out how much role resilience plays in moderating the relationship between work life balance and job satisfaction to turnover intention. This study is also intended to provide an empirical picture of the factors that affect the intention of Non-ASN employees in leaving their jobs. The results of the research are expected to be a basis for consideration for the Banyuasin Regency Government in formulating policies that improve the welfare, loyalty, and stability of the performance of Non-ASN employees. This study uses a quantitative approach with a type of causal associative research. With a population of 6,120 Non-ASN employees and an error rate of 5%, the number of samples needed is 376 respondents. Data analysis was carried out using the help of SmartPLS statistical software. Based on the results of the study, Work Life Balance and Job Satisfaction have a negative and significant effect on the Turnover Intention of Non-ASN employees in Banyuasin Regency. The better the work-life balance and the higher the job satisfaction, the lower the employee's intention to leave. Job satisfaction is the most dominant factor. In addition, resilience acts as a moderator that strengthens the negative influence of the two variables, so that it is able to suppress the tendency of turnover intention more effectively
Abstract:For businesses in all industries, especially historic institutions that need to strike a balance between modernity and cultural preservation, digital transformation has emerged as a strategic necessity. With an emphasis…
on the Yogyakarta Palace environment, this study uses a Systematic Literature Review (SLR) methodology in accordance with PRISMA principles to examine the impact of organizational culture, digital leadership, and digital capabilities on digital transformation. From the Scopus, Web of Science, and Google Scholar databases, 68 articles with peer review published between 2022 and 2026 were methodically found, vetted, and examined. The results show that organizational culture acts as a fundamental enabler that dictates the sustainability of transformation initiatives, digital leadership acts as a strategic catalyst for starting transformation, and digital capabilities offer the necessary organizational competencies for carrying out digital strategies. According to the integrative study, these three factors work together rather than separately, indicating that their simultaneous development is necessary for a digital transformation to be successful. This review presents practical implications for human resource management practitioners as well as a thorough theoretical framework for comprehending digital change inside legacy institutional settings.
Abstract:From an Islamic perspective, marriage is not merely a civil matter, nor merely a family or cultural matter, but also relates to religious issues and events, as it is conducted to fulfill the provisions of Allah SWT and the…
he Prophet Muhammad (peace be upon him). A siri marriage is a marriage conducted without official state registration, thus having significant legal implications for women and children. While religiously, this marriage is considered valid, from a state legal perspective, unregistered marriages result in women losing their rights as wives, such as the right to maintenance, inheritance rights, and legal protection within the household. Furthermore, women in siri marriages lack a strong legal basis to file for divorce or assert their rights in court. Meanwhile, children born from siri marriages have only a civil relationship with their mothers, thus facing obstacles in obtaining birth certificates listing the father's name, inheritance rights, and rights to care and education from the father. Siri marriages are also often used as a way to freely practice polygamy without following proper procedures.
Abstract:This study examines the relationship between financial literacy, fintech usage, and digital shopping behavior among Generation Z university students in Indonesia, as well as the mediating role of fintech usage in this relationship.…
lationship. Data were collected from student respondents using purposive sampling and analyzed with path analysis. The results indicate that financial literacy significantly increases fintech usage, and fintech usage positively influences digital shopping behavior. The direct effect of financial literacy on digital shopping behavior becomes insignificant when fintech usage is included in the model, indicating that fintech usage fully mediates this relationship. These findings suggest that financial literacy encourages students to be more active in using fintech, and it is the intensity of fintech usage that drives their digital shopping behavior. This study highlights the importance of strengthening financial literacy and understanding financial technology to foster healthy financial behavior among students.
Abstract:Islamic Education and Colonial Education are two methods to educate the Indonesian people, especially in Java. Islamic Education and Colonial Education have their own advantages for society. Islamic Education tends to be…
more religious, while Colonial Education tends to be secular and liberal. Each education has a different teaching system because it has different goals and targets according to the interests of the government in power at that time. This research method uses a historical method that is based on four things as usual, namely: heuristics, criticism, verification and historiography. Because this event is a political history, the researcher uses a socio-political approach to analyze it. On the other hand, assisted by the challenge and response theory developed by Arnold Toynbe. According to this theory, culture occurs because of challenges and answers between humans and their surroundings. The results of this study indicate that the existence of racial and discriminatory Dutch colonial government education resulted in the emergence of forms of resistance in the field of education. This phenomenon results in the birth of Islamic boarding schools and private schools such as: Tebu Ireng Islamic Boarding School (1899), Tambak Beras Islamic Boarding School (1919) East Java, Krapyak Islamic Boarding School, Yogyakarta (1911), Sukamanah Islamic Boarding School, Cipasung Tasikmalaya, West Java (1930). As for private schools (private) namely Muhammadiyah School (1912), Taman Siswa (1922) and Nahdlatul Ulama (1926).