Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:Digital transformation at Islamic Rural Banks demands governance that is accountable, secure, and aligned with sharia principles. This study aims to map digital governance practices and formulate prerequisites for safe,…
compliant, and value-oriented implementation. Using a qualitative phenomenological approach and adopting an active participatory method, data were collected through in-depth interviews, document reviews, and observations with purposive sampling (management, DPS, IT/cybersecurity units, and customers). The analysis refers to the Miles & Huberman model (data reduction–data presentation–conclusion drawing); validity is maintained through source triangulation, member checking, and audit trails. The findings consolidate five key domains: (1) the role of DPS in digital decisions and ongoing supervision, (2) human resource capabilities and risk culture, (3) IT & cybersecurity architecture (data protection, incident response, business continuity), (4) risk management–compliance (synchronization of OJK–DSN–MUI guidelines), and (5) digital customer literacy and experience. The theoretical contribution integrates the Institutional, Accountability, and TAM/UTAUT perspectives to explain the drivers and barriers to adoption. Practically, a risk-based digital governance roadmap is developed that prioritizes cybersecurity governance, strengthening the role of the DPS through digital oversight, and data governance policies.
Abstract:Blockchain technology is touted for democratizing supply chains, but 30–40% of smallholder farmers are excluded from fair market participation due to information gaps and power imbalances. The first complete empirical examination…
examination of blockchain's capacity to empower disadvantaged farmers in Global South agri-food systems. The paper examines 15 large-scale implementations, including Kenyan coffee cooperatives and Indian dairy collectives, using a rigorous mixed-methods methodology. Technical scalability in resource-limited situations, governance structures that promote meaningful multi-stakeholder engagement, and quantifiable inclusion results for small-scale farmers are thoroughly examined. Comparative case study, agent-based adoption modeling, and quasi-experimental effect evaluation by Propensity Score matching reveal that blockchain's potential is not automatic nor inherent in eight nations. Techno-institutional synergy, not technological complexity, improves democracy, the research shows. Hybrid governance systems with farmer-controlled validator nodes and tokenized decision-making rights enhanced smallholder involvement by 58% and premium retention by 78% over corporate-controlled systems. However, technologically sophisticated deployments without institutional expertise frequently increase power concentration and exclusion. The blockchain viability index helps identify optimal deployment conditions for different commodities, empirical evidence challenges the idea that decentralization automatically promotes inclusion, and the inclusion-by-design framework helps policymakers embed equitable principles into decentralized agri-tech from the start. This study shows food system digitization practitioners and scholars that genuine democratization occurs when technology drives institutional transformation.
Abstract:This research aims to determine the form of cooperation development between the Unesa Faculty of Economics and Business and partners from various institutions both domestically and abroad in order to achieve a Faculty with…
th a global reputation. The research method used is a qualitative method where data collection is carried out by conducting in-depth interviews, observation, documentation and Focus Group discussions. The results of this research show that the development of partnership cooperation between the Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia with domestic and foreign partners includes education, research and community service. Educational activities in the form of lecturer and student exchanges, seminars, proceedings, guest lectures, visiting lecturers/professors, curriculum benchmarking. Collaboration in the field of research takes the form of joint research, joint publication, joint editor and journal reviewer. Collaboration in the field of community service takes the form of outreach activities, training, mentoring and demonstration activities related to partner needs. So far this collaboration has shown a significant positive impact. The results of the research findings can add theoretical and methodological studies to the repertoire of scientific development regarding the study of the importance of collaboration in an organization, especially for higher education institutions. The contribution of this research adds to the study of the importance of cooperation, not only for the benefit of both parties but also for having an impact on the progress of institutions and society. Contribution for educational institutions, both formal and non-formal, to continue to build partnerships and to socialize the importance of cooperation to increase institutional progress, building more networks to strengthen cooperation. The practical implication of this research is that the Faculty of Economics and Business continues to strive for collaborative networks with the aim of increasing and strengthening collaboration networks in accordance with the vision and mission of the Unesa Faculty of Economics and Business. Priority programs in the context of achieving a global reputation can be used as main topics for collaboration with partners. This implication also adds to the study for educational and non-educational institutions that by collaborating, relationships are created to share knowledge, experience and resources to achieve common goals and contribute to the development of society and the nation.
Abstract:This study explores work-life balance among female government employees across generations, with a focus on gender-related challenges. Women are hypothesised to face imbalances due to dual roles at work and home. Using a…
phenomenological approach and descriptive quantitative analysis, the study finds that Indonesian women across generations generally experience moderate work-life balance. Notably, Baby Boomers (60–78 years) and Generation Z (12–27 years) report higher balance, while Generation X (44–59 years) and Millennials (28–43 years) face lower balance due to simultaneous career and family responsibilities. The study offers generationally tailored suggestions, although results may not generalise to women in sectors like banking or private industry. Implications include the need for organisations to act as facilitators, supporting female employees to ensure psychological well-being and sustained performance.
Abstract:This study examines the influence of organizational learning on employee competencies at PT. Semen Indonesia Unit Tonasa. In the context of intense market competition and rapid technological change, fostering continuous…
learning has become critical for organizations to enhance workforce adaptability and innovation. Organizational learning dimensions—such as personal mastery, shared vision, team learning, mental models, and systems thinking—were analyzed for their contribution to employee competencies, including knowledge, skills, and attitudes. A quantitative approach using Structural Equation Modeling (SEM) revealed a significant positive relationship between organizational learning and competencies, with a path coefficient of 0.465 and a t-statistic of 6.434. The findings underscore the role of organizational learning in improving employee collaboration, problem-solving, and strategic thinking. However, challenges like resistance to change, unequal participation, and resource limitations were identified as barriers. Addressing these issues through leadership commitment, inclusive participation, and resource optimization can amplify the impact of learning initiatives.
Abstract:The era of artificial intelligence (AI) has brought significant changes in Strategic Human Resource Management (SHRM). This study aims to explore organizational adaptation strategies in facing the integration of AI in SHRM…
RM after 2024. Using the Scoping Review method, this study identifies key trends, challenges, and best strategies in implementing AI in HR management. The review results show that AI improves efficiency in recruitment, performance evaluation, and employee skills development, but also presents ethical challenges such as algorithmic bias and personal data protection. In addition, companies that are successful in adopting AI implement reskilling and upskilling strategies to ensure workforce readiness. This study provides insights for academics and practitioners in developing HR policies that balance technological efficiency and a human value-based approach.
Abstract:This study examines employees' perceptions of work-life balance implementation in a hybrid work environment, a model that has gained popularity in the post-COVID-19 era. Hybrid work arrangements offer flexibility by allowing…
wing employees to alternate between remote and office-based work, providing opportunities to balance professional and personal responsibilities. However, the blurred boundaries between work and personal life in a hybrid setting can create challenges, such as overworking, interruptions during personal time, and social isolation. Using a qualitative approach, this study explores the experiences, challenges, and factors influencing work-life balance in hybrid work environments. Data were collected through semi-structured interviews and focus group discussions with employees from various sectors. The findings reveal that while hybrid work promotes flexibility and autonomy, it also increases the risk of stress and burnout due to a lack of clear boundaries and insufficient organizational support. Factors such as flexible scheduling, supportive leadership, and access to user-friendly digital tools were identified as enablers of work-life balance. This research highlights the dual impact of hybrid work on work-life balance and emphasizes the need for clear organizational policies, leadership training, and technological support to ensure employee well-being. The findings provide actionable recommendations for organizations to optimize hybrid work practices.
Abstract:The study aims to explore the logistics distribution perspective in the fisheries sector of West Sulawesi. It focuses on supporting the region's readiness as a supporting area for the new National Capital (IKN) by examining…
ing government policies, infrastructure readiness, and supply chain management in the fisheries sector. The research employs a qualitative approach using a literature review combined with observation and interviews with key stakeholders in the fisheries sector. The study includes a feasibility analysis and utilizes a SOAR (Strengths, Opportunities, Aspirations, Results) analysis to develop strategic recommendations for logistics and infrastructure improvements. The findings reveal that West Sulawesi has significant potential to support IKN through its fisheries sector, given its strategic location and existing infrastructure. However, challenges such as limited cold storage facilities, infrastructure readiness, and supply chain coordination need addressing. The government’s draft Presidential Regulation (RPerpres) outlines a plan for port development and cold storage expansion to improve logistics. The study also suggests that collaboration with the private sector and technological adoption could enhance distribution efficiency and product quality. The research contributes to logistics and supply chain literature by addressing the specific challenges and opportunities in the fisheries sector of a developing region like West Sulawesi. It provides an original perspective on how regional policies and infrastructure development can support national capital projects and meet food supply demands while promoting sustainable practices in the fisheries industry
Abstract:Individuals with disabilities are often marginalized in accessing entrepreneurship education, limiting their economic opportunities. Digital literacy offers a solution to create entrepreneurial opportunities, aligning with…
th technological advancements that promote social and economic inclusion. This study explores the development of digital literacy-based entrepreneurship education strategies for individuals with disabilities in Mojokerto. The innovation of this research lies in its integration of digital literacy with entrepreneurship education, a relatively underexplored approach. The study addresses the urgent need to increase participation of individuals with disabilities in the digital economy, in line with SDGs 8 and 10. Using a qualitative approach, the study conducted in-depth interviews and observations with individuals with disabilities and instructors. Findings show that digital literacy enhances participants' ability to engage in digital markets, understand online marketing, and use technology for business management. Participants reported greater self-confidence and the ability to start their own businesses after completing the program. The study underscores the need for a technology-based entrepreneurship curriculum and digital literacy training, to provide more inclusive and empowering opportunities for individuals with disabilities, supporting SDGs on social and economic inclusion