Abstract:This study aims to analyze the financial management strategies implemented by a local property and real estate company in facing conditions of Volatility, Uncertainty, Complexity, and Ambiguity (VUCA). The study employed…
a qualitative approach with a single-case study design at PT RBP in Tuban Regency. Data were obtained through in-depth interviews with nine informants at strategic, managerial, and operational levels, supported by observation and company documentation. Data were analyzed thematically with the assistance of NVivo, and validity was assessed through source and method triangulation. The findings show that PT RBP implements an adaptive-conservative financial management strategy oriented toward cash-flow stability while maintaining the ability to respond to changes in the business environment. The strategy is realized through the use of internal capital, cash-flow control, phased development, cost monitoring, customer screening, transaction flexibility, and diversification of banks and suppliers. The strategy is reinforced by cross-functional communication and an adaptive organizational culture. The findings indicate that the combination of financial prudence and adaptive capability constitutes an important mechanism for maintaining project continuity, financial stability, and operational resilience amid VUCA pressures.
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:Fashion sellers on TikTok Shop increasingly rely on live streaming marketing to engage Generation Z consumers, although how well this approach translates into repeat purchases remains underexplored, particularly the extent…
nt to which customer experience functions as a psychological link between the two. This study examines how live streaming marketing influences repurchase intention through customer experience as a mediating variable, focusing on Generation Z fashion consumers who use TikTok Shop in Makassar City. A quantitative design was applied, drawing on a purposive sample of 280 respondents, with data analyzed through SEM-PLS using SmartPLS 4. Findings reveal that live streaming marketing has a positive and significant influence on customer experience, whereas its direct effect on repurchase intention is not significant. Customer experience, in turn, positively and significantly affects repurchase intention and fully mediates the link between live streaming marketing and repurchase intention. These patterns suggest that Generation Z consumers remain skeptical of direct marketing cues and instead give greater weight to personal experience quality when deciding to repurchase. The study extends the Stimulus-Organism-Response framework to the live commerce setting and offers practical guidance for sellers to redirect marketing efforts from promotional intensity toward building immersive, personalized shopping experiences.
Abstract:The rapid development of digital technologies has transformed organizational work environments and created new demands for leadership, employee adaptability, and engagement. This study aims to examine the effect of digital…
al leadership, learning agility, and employee engagement on employee performance. A quantitative approach with a cross-sectional survey design was employed. Data were collected from 250 employees using a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate the measurement and structural models. The results demonstrate that digital leadership has a positive and significant effect on employee performance (β = 0.247; t = 4.218; p < 0.001). Learning agility also has a positive and significant effect on employee performance (β = 0.286; t = 5.037; p < 0.001). Furthermore, employee engagement has the strongest positive and significant effect on employee performance (β = 0.411; t = 7.126; p < 0.001). The model explains 68.4% of the variance in employee performance, indicating substantial explanatory power. These findings highlight the importance of integrating digitally capable leadership, continuous employee learning, and strong employee engagement to improve performance in an increasingly dynamic and technology-driven work environment. The study contributes to the understanding of how organizational and individual factors jointly support employee performance in the digital era
Abstract:Digital financial transparency is crucial for achieving the Sustainable Development Goals (SDGs), particularly for building accountable and trustworthy public institutions. Limited studies examine whether digitalization…
actually delivers accessible financial information and whether such transparency strengthens sustainable public governance. This study addresses that gap by constructing an original, multi-dimensional, portal-level Digital Financial Transparency Index (DFTI) and linking it to sustainable public governance, an association not previously tested at the Indonesian subnational level. Using a quantitative, explanatory design, financial management and public information portals are assessed through content analysis. Twenty-one indicators covering organizational information, financial transparency, and website accessibility are aggregated into the DFTI. Sustainable public governance is proxied by the 2024 electronic-based government system (SPBE) index, the only nationally standardized, externally assessed, and annually published measure of digital public administration maturity in Indonesia. Ordinary least squares regression tests the hypothesis, complemented by Spearman correlation as a non-parametric robustness check suited to the small city and regency subsamples. The findings show DFTI has a positive and significant effect on SPBE (β = 0.026; p = 0.032). The effect operates through content rather than appearance: among regencies, organizational information and financial transparency correlate significantly (p < 0.05) with SPBE, website accessibility does not. The results provide recommendations that local governments should adopt a standardized minimum financial-disclosure content and prioritize the weakest indicators, which are raw data, citizen-friendly budget summaries, and personal data protection. Also the provincial government should channel budget-capacity support to low-DFTI regencies, where transparency and maturity are most strongly associated with budget resources to advance SDG 17.
Abstract:The Effect of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable among Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Departement of Management, Faculty of Economies and Bussiness.…
ssiness. State University of Makassar. Supervised by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the effect of product quality on customer loyalty with customer satisfaction as a mediating variable among Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This research uses a quantitative approach with an associative explanatory design. Data were collected through questionnaires distributed to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS version 4.0.9.9 to examine the relationships among variables. The results show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings indicate that good product quality can increase customer satisfaction and strengthen customer loyalty to Kopi Kenangan in Makassar City
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 analyze the influence of work skills, work discipline, and work motivation on employee performance with a reward scheme as a moderation variable in BU17 employees of PT. Tjiwi Chemical Paper Factory, Tbk.…
bk. The research uses an explanatory quantitative approach using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method. The research population amounted to 379 employees with a sample of 192 respondents selected using purposive sampling techniques. Data collection was carried out through a questionnaire based on the Likert scale and analyzed using SmartPLS 3.0. The results of the study show that work skills, work discipline, and work motivation have a positive and significant effect on employee performance. In addition, reward schemes have been shown to be able to moderate the relationship between job skills, work discipline, and work motivation to employee performance significantly. These findings suggest that rewards not only serve as a form of organizational reward, but also as a work behavior reinforcer that is able to increase the effectiveness of individual contributions to performance achievement. This research provides theoretical implications in the development of the human resource management literature based on reinforcement theory and human capital theory, as well as practical implications for companies in designing a fair, transparent, and performance-based reward system to increase organizational productivity and effectiveness.
Abstract:This study aims to analyze the influence of work discipline and work environment on employee job satisfaction at BKPSDMD Makassar City. The research employed a quantitative approach with an associative and explanatory research…
search design. The population consisted of all 144 employees of BKPSDMD Makassar City using a total sampling technique. Data were collected through questionnaires using a Likert scale and analyzed using multiple linear regression with SPSS software, including validity, reliability, classical assumption, t-test, F-test, and coefficient of determination analyses. The results indicate that work discipline has a positive and significant effect on employee job satisfaction. The work environment also has a positive and significant effect on employee job satisfaction. Simultaneously, work discipline and work environment significantly affect employee job satisfaction with a coefficient of determination of 52.1%. These findings imply that improving work discipline and creating a conducive work environment are important strategies for enhancing employee job satisfaction