Abstract:This study investigates the influence of Accounting Knowledge and Education on the quality of MSME financial reports, focusing on the moderating role of SAK EMKM Socialization (Indonesian Financial Accounting Standards for…
or Micro, Small, and Medium Enterprises). Using survey data collected from MSME operators, the research reveals that accounting knowledge has a strong positive relationship with financial reporting quality. Education also plays a positive but weaker role, suggesting significant potential for improvement. The study finds that the socialization of SAK EMKM significantly improves the quality of MSME financial reports but does not moderate the relationship between either accounting knowledge or education and financial report quality. These findings suggest that education and accounting knowledge are fundamental in improving MSME financial reporting practices, while SAK EMKM socialization is more effective for MSMEs with limited financial literacy. This research highlights the need for tailored training programs and socialization efforts to address the specific needs of MSMEs, ensuring that all operators, regardless of educational background, can produce high-quality financial reports in line with established standards.
Abstract:This study explores the intricate relationship between corporate governance mechanisms—specifically Board Directors, Independent Commissioners, and the Audit Committee—and Accounting Conservatism, focusing on the moderating…
erating effects of Firm Size. The findings reveal that Board Directors have a statistically significant impact on Accounting Conservatism, primarily through their ability to provide oversight and challenge aggressive financial practices. However, the influence of Board Directors is moderated by Firm Size, as larger organizations often exhibit complexities that dilute their effectiveness. Similarly, the study underscores the pivotal role of Independent Commissioners in promoting conservative accounting practices. However, their impact is not amplified by Firm Size. The pressures faced by larger firms can lead to more aggressive financial reporting, thereby limiting the effectiveness of Independent Commissioners. Additionally, the Audit Committee is identified as a crucial governance mechanism in fostering Accounting Conservatism, but its effectiveness is also diminished in larger firms due to complex organizational structures. Overall, the research underscores the critical need for governance frameworks to be adaptive and tailored to the unique challenges posed by Firm Size. By recognizing and addressing these complexities, organizations can enhance the integrity and transparency of their financial reporting, thereby fostering trust among stakeholders and contributing to corporate accountability.
Abstract:Risk management is an important aspect of an organization's decision-making strategy to manage uncertainty and identify opportunities in a complex business environment. This research aims to investigate the implementation…
n of risk management in the context of strategic decision making, with a focus on the process of risk identification, risk evaluation, mitigation strategies, and their impact on achieving organizational goals. This research uses a qualitative approach with case studies as the main methodology. Data was collected through in-depth interviews with organizational leaders and analysis of documents related to risk management. The analysis steps include risk identification, risk evaluation using impact and probability assessment methods, as well as risk mitigation strategies applied in strategic decision making. The research results show that a comprehensive risk identification process provides a strong basis for designing effective risk management strategies. In-depth risk evaluation allows organizations to prioritize the most significant risks and develop appropriate mitigation actions. Implementation of risk mitigation strategies such as prevention, mitigation, transfer or retention of risk has contributed significantly to reducing the negative impact of risks faced by organizations. This research confirms that risk management is not only a tool to protect organizational value, but also a proactive approach that supports the achievement of long-term strategic goals. By implementing best practices in risk management, organizations can build a solid foundation for sustainable growth and success in a competitive and dynamic marketplace.
Abstract:This research aims to investigate the influence of earnings management practices on the value relevance of accounting information in the Indonesian business environment. The research method used is qualitative with a library…
rary study approach and document content analysis. Data was obtained through in-depth interviews with related parties such as auditors and financial managers, as well as analysis of the contents of documents in the form of financial reports and company meeting notes. The research results show that earnings management practices can reduce the value relevance of accounting information by affecting the quality of information conveyed in financial reports. Practices such as increasing revenue estimates or delaying expense recognition can cloud the picture of a company's true performance, which in turn affects economic decision making. These findings emphasize the importance of transparency and integrity in accounting practices to maintain the value relevance of accounting information for stakeholders. The implication of this research for accounting theory is the need to pay attention to earnings management practices within a broader theoretical framework regarding the integrity of accounting information. From a practical perspective, companies need to increase awareness of the importance of honest accounting practices and comply with applicable standards to minimize unethical earnings management practices. This implication is also relevant for regulators in strengthening regulations related to financial reporting in order to maintain the integrity of the capital market in Indonesia.
Abstract:This study investigates the formation and sustenance of a Green Organizational Culture within Islamic schools, focusing on the pivotal role of teachers' akhlak (ethical character) and their exemplary behavior (qudwah hasanah)…
anah) as the primary drivers. A Green Organizational Culture is defined as a shared set of values, beliefs, and practices that prioritize environmental stewardship, sustainability, and ecological responsibility as integral to the school's identity and daily operations. Employing an ethnographic case study approach, this research was conducted at two Islamic secondary schools recognized for their proactive environmental programs. Data were gathered through prolonged observation, in-depth interviews with teachers and students, and analysis of school artifacts. Findings reveal that teacher akhlak—manifested as personal environmental mindfulness, consistency between words and actions, and moral motivation rooted in Islamic teachings—is the cornerstone for authentic cultural change. Teachers who embody green values act as transformative agents, legitimizing environmental norms, inspiring student imitation, and embedding sustainability into the hidden curriculum. The study concludes that institutional green policies are insufficient without the cultivation of akhlak-based environmental ethics among educators. It proposes a model of "Akhlak-Based Eco-Pedagogy" for teacher development.
Abstract:This study explores the model of leadership and decision-making within Eco-Pesantrens (Islamic boarding schools with an ecological focus) in Indonesia. It investigates how Islamic values (e.g., khalifah [stewardship], mizan…
zan [balance], amanah [trust]) are integrated with modern environmental health principles (sustainability, conservation, waste management, ecosystem health) in the strategic and daily decisions of pesantren leaders. Using a qualitative case study approach with in-depth interviews, observation, and document analysis at several pioneering Eco-Pesantrens, this research identifies key leadership paradigms, decision-making processes, and implementation strategies. Findings reveal that successful integration creates a holistic leadership model that aligns spiritual, educational, and environmental objectives. Leaders act as transformative agents, internalizing eco-Islamic theology into institutional policies, curricula, and community practices. The study concludes that the Eco-Pesantren leadership model offers a significant framework for sustainable community development rooted in local religious wisdom. It recommends further development of this paradigm for broader application in Islamic educational institutions and communities facing environmental challenges.
Abstract:This paper discussed the result of Controlled Speaking Practices of Senior Students at SMA. This teaching technique had a big contribution to improve accuracy and fluency in speaking. The study aimed to investigate the strengths…
trengths and weaknesses of Controlled Speaking Practices and it was also to find whether Controlled Speaking Practices is effective in improving the speaking skill of senior students or not. The study took place at SMA TA’MIRIYAH Surabaya. The school carried out Controlled Speaking Practices in conversation class in the first grade of senior high school students. Qualitative descriptive approach and observation were applied in this study. The writer used recording and field notes as the techniques in conducting observation. The writer analyzed the strengths and weaknesses of controlled speaking practice which were according to three aspects: the result of practicing the task, how the teacher conducted the task, and the way students’ talk in the class. From the data analysis, Controlled Speaking Practices also can indicate that this is the right technique to improve the students’ speaking skill. The researcher concluded that Controlled Speaking Practices might be a tool of practice speaking English which can assist the students to achieve good speaking English.
Abstract:The rapid advancement of digital technologies has fundamentally restructured the nature of work and transformed the roles, practices, and strategies of Human Resource Management (HRM). This article presents a systematic…
review of HRM challenges and opportunities within digital workplace environments, drawing on peer-reviewed literature published between 2015 and 2024. Five core dimensions of digital HRM transformation are examined: technology-based talent acquisition, remote and hybrid workforce management, continuous digital competency development, people analytics and data-driven decision-making, and the ethics of algorithmic management. The findings reveal that while digitalization enhances HR efficiency and organizational agility, it simultaneously introduces complex challenges related to employee well-being, digital equity, and data privacy. This article further proposes the Digital HRM Maturity Model as a conceptual framework offering organizations a structured pathway toward sustainable, human-centered digital transformation. Managerial implications and future research directions are discussed accordingly.
Abstract:This study seeks to examine the impact of kinship-based recruiting practices (nepotism) on the reduction in educational staff performance at Bosowa University, with an emphasis on mass recruitment in 2025, which is expected…
ted to include features of nepotism. An explanatory survey design is combined with a quantitative approach in the study methodology. The 107 educational staff members of Bosowa University in 2026 make up the study population, and a complete sampling technique is used. Questionnaires, interviews, observations, and personnel data recording were used to gather data. Descriptive statistics, basic linear regression, and various tests were employed in data analysis. Kinship-based recruitment procedures fall into the top category, according to the study's results (score 4.17). An estimated 52% of the 42 educational employees hired between 2023 and 2025 did so through non-competitive means that included nepotism. The performance of education staff hired prior to 2023 (score 3.70) and those hired between 2023 and 2025 (score 2.31) differs significantly, by 37.6%. 48.3% of the reduction in performance is positively and significantly impacted by family-based recruitment techniques. For education staff hired through non-merit methods, this report suggests implementing a meritocracy system, thorough HR audits, and competency improvement initiatives.
Abstract:Discourse on constitutionalism often emphasizes the existence of a written constitution as the foundation of democratic governance. Yet, constitutionalism is not merely about the text but it is about the lived practices…
that give substance to constitutional ideals. This article interrogates the extent to which participation moves beyond symbolic consultation to become a substantive mechanism that embodies constitutionalism in practice. The central research question is how can meaningful public participation be conceptualized and operationalized as the essence of constitutionalism in legislative processes? It examines constitutional provisions, statutory frameworks, and judicial interpretations in selected jurisdictions. The analysis is enriched by theoretical frameworks of deliberative democracy and participatory constitutionalism, which highlight the normative value of inclusivity, transparency, and accountability in law making. The article concludes that embedding meaningful public participation transforms law-making from a formal exercise of authority into a constitutional practice that legitimizes governance, strengthens democracy.