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:Various phenomena related to the implementation of integrity in the public sector demonstrate the importance of strengthening integrity values within organizations. One approach is through organizational culture, including…
ng the implementation of transaction practices through an Warung Kejujuran. This study aimed to explore auditors’ experiences in conducting transactions at an Warung Kejujuran. The study employed a qualitative approach using Moustakas’ transcendental phenomenology. Data were obtained through in-depth interviews and documentation involving auditors at the Jombang Regency Inspectorate who had experience interacting with the Warung Kejujuran. Data were analyzed through epoche, phenomenological reduction, imaginative variation, and the synthesis of meaning and essence, supported by NVivo for data organization, coding, and identification of thematic patterns. The findings indicate that transaction practices at the Warung Kejujuran provide auditors with experiences of applying integrity values through independent decision-making in the absence of direct supervision. These experiences are reflected in self-control as a basis for honest action and in the fulfillment of obligations as an element of an auditor’s moral responsibility. Thus, the essence of auditors’ experiences in transaction practices at the Warung Kejujuran lies in their ability to conduct transactions independently through self-control and fulfillment of moral obligations in situations with limited external supervision.
Abstract:This study aims to analyze the influence of E-Service Quality and Brand Image on Customer Loyalty in e-commerce through Impulsive Buying and Purchasing Decisions s on the Erigo fashion brand. This study uses a quantitative…
ve approach with an accidental sampling method, where respondents are consumers who have purchased Erigo fashion products through the e-commerce platform. The number of respondents in this study was 100 people. Data were collected through an online questionnaire and analyzed using the Partial Least Squares (PLS) method with the help of SmartPLS 3 software. The results show that E-Service Quality and Brand Image have a positive and significant effect on Impulsive Buying and Purchasing Decisions s. In addition, Impulsive Buying and Purchasing Decisions s have a positive and significant effect on Customer Loyalty. E-Service Quality and Brand Image also have a positive and significant effect on Customer Loyalty through Impulsive Buying and Purchasing Decisions s. These findings confirm that improving digital service quality and a strong brand image strategically contribute to the formation of impulsive buying behavior and Purchasing Decisions s that ultimately drive Erigo customer loyalty on the e-commerce platform.
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:Traditional markets face increasing competition from modern retail and digital commerce, requiring effective strategies to sustain consumers' visit intention despite physical accessibility constraints. This study investigates…
gates the effects of market image and TikTok promotion on consumers' visit intention, with perceived shopping accessibility serving as a mediating variable in the context of Pasar Cidu Makassar. A quantitative approach was employed using survey data collected from 130 consumers who had visited Pasar Cidu Makassar. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that market image and TikTok promotion have positive and significant effects on both perceived shopping accessibility and visit intention. Perceived shopping accessibility also has a positive and significant effect on visit intention. However, it does not mediate the relationships between market image and visit intention or between TikTok promotion and visit intention. These findings suggest that consumers' intention to visit a traditional market is influenced more by favorable market image and effective digital promotion than by perceived shopping accessibility. Traditional market managers can utilize TikTok to promote market products, atmosphere, and activities through engaging and informative content to strengthen consumers' intention to visit. Consistent TikTok promotion can also serve as a practical digital marketing strategy to increase the market's visibility among potential visitors. This study contributes to the literature on traditional market marketing by demonstrating the importance of integrating market image and social media promotion to strengthen consumers' visit intention despite physical accessibility limitations.
Abstract:Amidst the growing number of tourism villages and intensifying competition among destinations, tourism village managers face the challenge of devising digital marketing strategies that are not merely informative but also…
capable of sustainably building meaning, experiences, and destination competitiveness. This study aims to examine the social media-based digital marketing strategies implemented by a specific attraction within Pujon Kidul Tourism Village identifying supporting and inhibiting factors and to analyze the role of digital narratives in shaping the destination's image and competitiveness. A qualitative approach was employed, with data collected through in-depth interviews with tourism village managers (BUMDes), the Tourism Awareness Group (Pokdarwis), tourism-related MSMEs, village officials, and tourists. Data analysis was conducted thematically, utilizing source triangulation to ensure the validity of the findings. The study reveals that social media management remains reactive and unplanned, characterized by the absence of content calendars, creative direction, and performance evaluation mechanisms. Furthermore, there is a misalignment between the digital narratives used and the core identity of Cafe Sawah Pujon Kidul as a culinary destination rooted in the rural experience. Nevertheless, there are opportunities to be leveraged, such as hosting TikTok live streams which have proven effective for content collaboration with local SMEs and communities as well as the management's openness to learning and guidance.
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:Numerasi merupakan kemampuan penting yang perlu dikembangkan sejak sekolah dasar, tidak hanya dalam kemampuan berhitung, tetapi juga dalam menggunakan konsep matematika untuk memahami dan menyelesaikan permasalahan kehidupan…
upan sehari-hari. Penelitian ini bertujuan mendeskripsikan penerapan pembelajaran numerasi kontekstual kolaboratif berbasis MBAK DEKA dalam meningkatkan KARSA murid kelas IV. Penelitian menggunakan pendekatan kualitatif deskriptif dengan subjek 33 murid, terdiri atas 20 laki-laki dan 13 perempuan. Data diperoleh melalui observasi, dokumentasi, hasil kerja murid, dan catatan refleksi selama proses pembelajaran. Analisis data dilakukan melalui reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa penerapan MBAK DEKA memberikan pengalaman belajar yang lebih aktif, kontekstual, dan kolaboratif. Perkembangan KARSA terlihat melalui munculnya inisiatif, keaktifan, kemampuan berkolaborasi, keberanian mengemukakan gagasan, tanggung jawab, dan kreativitas murid dalam menyelesaikan tantangan numerasi. Aktivitas pembelajaran yang memberikan ruang kepada murid untuk berdiskusi, menentukan strategi, menyelesaikan masalah, dan mengomunikasikan hasil mendorong murid menjadi subjek aktif dalam pembelajaran. Dengan demikian, pembelajaran numerasi kontekstual kolaboratif berbasis MBAK DEKA dapat menjadi alternatif inovasi pembelajaran yang tidak hanya mendukung pengembangan kemampuan numerasi, tetapi juga memperkuat KARSA murid melalui pengalaman belajar yang bermakna.
Abstract:Transformasi industri digital telah mengubah kebutuhan kompetensi lulusan perguruan tinggi sehingga mahasiswa tidak hanya dituntut memiliki kompetensi akademik, tetapi juga kesiapan karier (career readiness) yang sesuai…
dengan dinamika dunia kerja. Namun, berbagai program pendampingan karier di perguruan tinggi masih didominasi oleh penyampaian informasi yang bersifat umum dan belum terintegrasi dengan pengembangan pengalaman berbasis proyek. Kegiatan Pengabdian kepada Masyarakat ini bertujuan mengimplementasikan Project-Oriented Career Readiness Framework (PCRF) sebagai model pendampingan untuk meningkatkan kesiapan karier mahasiswa dalam menghadapi industri digital. Kegiatan dilaksanakan pada 8 Mei 2026 di Fakultas Teknologi Komunikasi dan Informatika (FTKI) Universitas Nasional dan diikuti oleh 156 mahasiswa peserta Yudisium Tahun Akademik 2025/2026. Metode yang digunakan berupa pendampingan partisipatif melalui lima tahapan PCRF, yaitu Industry Insight, Self and Skill Mapping, Career Planning, Project and Portfolio Development, serta Career Readiness Evaluation. Evaluasi kegiatan mengacu pada model Kirkpatrick pada aspek Reaction dan Learning melalui observasi partisipatif, diskusi interaktif, refleksi peserta, dokumentasi, dan umpan balik lisan. Hasil kegiatan menunjukkan bahwa implementasi PCRF mampu memfasilitasi mahasiswa dalam memahami perkembangan industri digital, mengidentifikasi kompetensi yang dimiliki, menyusun perencanaan karier, serta membangun portofolio profesional berbasis pengalaman proyek. Tingginya partisipasi dan antusiasme peserta selama kegiatan mengindikasikan bahwa pendekatan pendampingan berbasis proyek memberikan pengalaman belajar yang lebih kontekstual dibandingkan seminar karier konvensional. Dengan demikian, Project-Oriented Career Readiness Framework (PCRF) berpotensi menjadi model pendampingan kesiapan karier yang dapat direplikasi pada berbagai program pengembangan mahasiswa di perguruan tinggi untuk mendukung peningkatan daya saing lulusan menghadapi industri digital.