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 examines the innovation of public transport service management through a platic waste-based payment in the Trans Semanggi Suroboyo (TSS) service in Surabaya City. The study aims to analyse the effectiveness of…
this innovation in supporting sustainable urban transport development, particularly in relation to Sustainable Development Goals (SDGs) 11. A qualitative descriptive approach was employed, using secondary data collected from scientific literature, official reports, and regulatory documents. The analysis was conducted using George C. Edward III’s policy implementation framework, focusing on communication, resources, disposition, and bureaucratic structure. The finding indicate that this innovation contributes positively to environmental management and promotes public participation in waste reduction while improving transport accessibility. However, its implementation faces several challenges, including limited fleet availability, inadequate infrastructure, fragmented communication, and key to integrity between payment system. These constraints affect service efficiency and user satisfaction. Therefore, strengthening policy coordination, improving infrastructure, enhancing human resource capacity, and optimizing public communication are necessary to support the sustainability and effectiveness of this innovation. This study highlights that integrated and adaptive public transport innovations are essential in achieving inclusive, efficient, and sustainable urban mobility in line with SDGs 11.
Abstract:This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing…
a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Abstract:This study examines work culture, job satisfaction (mediator), and leadership (moderator) as predictors of employee performance at PT Bank BJB Syariah Serang Branch, where average KPI achievement stood at only 90.5% in 2024.…
024. A census survey of all 190 employees was analyzed using PLS-SEM via SmartPLS.The results show: (1) work culture is positively associated with employee performance (β = 0.512, p < .001); (2) work culture is positively associated with job satisfaction (β = 0.991, p < .001); (3) job satisfaction is positively associated with employee performance (β = 0.160, p < .001); (4) job satisfaction partially mediates the work culture–performance relationship (β = 0.159, p < .001); and (5) leadership significantly moderates the work culture–performance relationship with a buffering effect (p < .001). This study extends JD-R Theory to faith-based organizations by demonstrating that Islamic values reshape job resources: work culture becomes a dominant predictor of satisfaction, and leadership operates as a buffering moderator through substitution mechanisms. These findings highlight the strategic importance of strengthening Islamic work culture, effective leadership, and job satisfaction as key predictors of employee performance in Islamic banking.
Abstract:This study examines the Ar Rahman Human Being (ARHB) Model as an integrative framework of resource-based business resilience by incorporating akhlakul karimah as moral capital functioning as an internal governance mechanism.…
ism. The study addresses the limitation of the resource-based view (RBV), which tends to emphasize resource capacity without adequately considering the normative dimension guiding its utilization. A contingency model is proposed that positions internal moral quality as a conditioning factor for the effectiveness of strategic resources in enhancing business resilience. Using an explanatory quantitative approach with a cross-sectional design, data were collected from 250 micro and small enterprise (MSE) owners in Makassar City. Structural Equation Modeling based on Partial Least Squares (SEM-PLS) was employed to analyze the direct effects of expertise, education and training, physical capacity, and capital on business resilience, as well as the moderating role of akhlakul karimah in these relationships. The results indicate that expertise, education and training, physical capacity, and capital positively influence business resilience. Furthermore, akhlakul karimah strengthens the relationship between strategic resources and business resilience, suggesting that the effectiveness of transforming technical capacities into business resilience is contingent upon the entrepreneur’s internal moral quality. These findings extend resource-based business resilience discourse by integrating moral capital as an internal governance mechanism.
Abstract:This study aims to analyze the role of strategy agility as a mediating variable in the relationship between human capital, absorptive capacity, and performance of PT Bank Sumut Kampung Lalang Branch Office. The method used…
ed was a quantitative approach with data collection through questionnaires distributed to 49 respondents. The results of the study show that human capital and absorptive capacity have a positive and significant effect on company performance. In addition, human capital and absorptive capacity also have a positive effect on strategic agility. Strategy agility has been proven to be able to mediate the relationship between human capital and absorptive capacity to company performance. These findings emphasize the importance of human resource management and the organization's ability to absorb new knowledge to improve performance in the competitive banking industry. This research is expected to provide insight for management in formulating more effective strategies to improve the Company's performance.
Abstract:This study aims to describe the following variables: (1) digital technology adoption, (2) business resilience, (3) women’s empowerment, and (4) financial literacy, and to analyze the effect of digital technology adoption…
on on business resilience mediated by women’s empowerment and moderated by financial literacy. The research employed a quantitative explanatory design with structural model analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire (Google Form). The population consisted of 1,556 women entrepreneurs who own Micro and Small Industry (MSI) units in the food subsector, with 359 respondents selected using proportionate allocation sampling and located in Tasikmalaya, Sukabumi, Bogor, and Bandung. The findings indicate that the level of digital technology adoption among women entrepreneurs is in the very high category, while business resilience, women’s empowerment, and financial literacy are in the high category with potential for further improvement. Digital technology adoption has a positive effect on business resilience and women’s empowerment, implying that higher levels of technology adoption are associated with stronger business resilience and greater women’s empowerment. Women’s empowerment also positively affects business resilience and mediates the relationship between digital technology adoption and business resilience. In addition, higher financial literacy strengthens the effect of digital technology adoption on business resilience, thus functioning as an enhancing moderator in this relationship. The results imply that strengthening business resilience among women entrepreneurs can be achieved by enhancing digital technology–based resources and strategies, integrated with women’s empowerment as a mediating mechanism and financial literacy as a moderating capability for the strategic use of digital technology. Practically, the findings underscore the importance of advanced training programs and an integrated digital ecosystem to reinforce digital technology adoption, women’s empowerment, and financial literacy, while simultaneously building a collaborative ecosystem and continuous interventions focused on sustainable business resilience.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.
Abstract:This study examines the effect of work motivation and soft skill training on employee performance with competence as a mediating variable. The research was conducted at the Office of Women’s Empowerment, Child Protection,…
on, Population Control, and Family Planning (DP3AKB) of Banten Province. A quantitative approach with a census method was applied, involving all 134 employees as respondents. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that work motivation and soft skill training have positive and significant effects on employee performance. Furthermore, both variables significantly influence employee competence. Competence also has a positive and significant effect on employee performance and partially mediates the relationship between work motivation and performance as well as between soft skill training and performance. These findings suggest that improving employee performance in public sector organizations requires integrated human resource development strategies focusing on motivation enhancement, effective soft skill training, and systematic competency development.
Abstract:The uncertainty surrounding the global economy has created existential challenges for the tourism industry, necessitating a Human Resource Management (HRM) paradigm that goes beyond traditional administrative approaches.…
This study aims to explore adaptive HRM strategies in the face of the global crisis, with a particular focus on the highly vulnerable tourism and hospitality industries.
This study uses the PRISMA framework to conduct a systematic literature review of 26 peer-reviewed articles published between 2023 and 2025, sourced from Google Scholar. The findings indicate that effective adaptive strategies require the holistic integration of e-HRM and Artificial Intelligence (AI) to enhance operational agility, the implementation of GHRM to drive efficiency and employee retention, and the development of Agile Leadership to navigate uncertainty. Furthermore, this study highlights the crucial role of prioritizing employee well-being and Psychological Capital (PsyCap), particularly in emerging economies where social safety nets may be limited. This research provides a comprehensive framework for HR practitioners in the tourism sector to formulate policies that balance business continuity with human-centric support in challenging times.