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:In the era of competitive globalization, MSMEs face pressure to improve their performance to compete in the domestic and international markets. In Indonesia, MSMEs are expected to be the backbone of the economy towards a…
Golden Indonesia 2045 and the achievement of the SDGs. However, the main challenges lie in the limited insight of business administration, entrepreneurship education that has not been integrated with practice, and lack of access to government support. This research examines the role of business administration, entrepreneurship education, and government support in encouraging MSMEs in Pasuruan to upgrade. The research uses a qualitative method with a thematic analysis approach. Data were collected through in-depth interviews and observations. Data triangulation was carried out to ensure the validity of the findings. The results show that most MSME actors do not understand the importance of business administration, such as the ownership of NIB and NPWP, which are the basic requirements for accessing government programs and market expansion. Although there is a gap between the theory obtained and the practice implementation in the field, entrepreneurship education shows a fairly good level. The results of this study can be a guide for entrepreneurship education providers to design applicable practice-based programs, as well as for the government in facilitating business administration and entrepreneurial assistance. This synergy is expected to encourage Pasuruan MSMEs to upgrade, contribute to Sustainable Development (SDGs), and support the vision of Golden Indonesia 2045.
Abstract:Green management has become a crucial element in modern corporate strategies to achieve competitive advantage while supporting environmental sustainability. This study analyzes the implementation of five key segments of…
green management: greening of products, processes, workplaces, communities, and workforce. Case studies of global companies such as Samsung, Patagonia, and IKEA demonstrate that integrating green strategies not only reduces environmental impact but also enhances operational efficiency, innovation, and customer loyalty. The findings affirm that green management is a strategic investment that yields long-term benefits, particularly in attracting sustainability-focused investors. The study concludes by emphasizing the importance of synergy between the private sector, government, and society in achieving inclusive economic growth aligned with the Sustainable Development Goals
Abstract:Global challenges such as economic inequality and environmental degradation have heightened the urgency of implementing sustainable business practices, particularly in the Micro, Small, and Medium Enterprises (MSMEs) sector.…
tor. In the North Coast region of East Java, MSMEs face unique challenges, including limited access to entrepreneurship education and insufficient government support. This study examines strategies for collaboration between the government and MSMEs, integrating entrepreneurship education to support sustainable development, aligned with SDG 8 and SDG 12. The novelty of this research lies in the integration of entrepreneurship education within public-private partnerships to enhance MSME sustainability while addressing local socio-economic issues. Using a qualitative research methodology, this study involves in-depth interviews, field observations, and document analysis to explore the experiences of MSME entrepreneurs, government officials, and educators in the region. The findings indicate that effective collaboration among stakeholders fosters innovation, strengthens MSME resilience, and promotes environmentally-friendly business practices. However, challenges remain in policy implementation and resource distribution. The implications of this research highlight the importance of institutionalizing entrepreneurship education within government programs and strengthening public-private collaboration. These steps can serve as a model for other regions to simultaneously drive economic growth and sustainability, contributing to the achievement of the SDGs by 2030
Abstract:Human relations management is an important aspect of an organization's success, especially in creating a harmonious, productive, and ethical work environment. This study aims to explore the integration of philosophical values…
alues in human relations management through the Systematic Literature Review (SLR) approach. The Systematic Literature Review (SLR) method was used in this study to analyze and synthesize various previous studies related to human relations management. The SLR process involves identifying, screening, and evaluating studies from a variety of sources, including international indexed journals, to gain an in-depth understanding of key trends and issues in the implementation of humanitarian relations management. Of the 150 articles found, 52 articles met the inclusion criteria for further analysis. By analyzing the literature from various academic databases, this study identifies key concepts in philosophy, such as humanism, deontological ethics, utilitarianism, and existentialism, that are relevant to support the management of interpersonal relationships in organizations. The results of the study show that the application of philosophical values can improve the quality of relationships between individuals through more ethical decision-making, value-oriented leadership, and strengthening mutual respect in work interactions. In addition, this study reveals a significant gap in the literature related to the practical implementation of philosophy in the context of modern management, especially in certain sectors. These findings make a theoretical contribution in expanding the understanding of the role of philosophy in human relations management as well as offering recommendations for further research and practical applications in organizational environments.
Abstract:The digitalization of Human Resource Management (HRM) at PT. Semen Indonesia Unit Tonasa has significantly transformed the company’s HR operations, improving efficiency and effectiveness across various HR functions. Located…
cated in Makassar, PT. Semen Indonesia Unit Tonasa, a major player in the cement manufacturing industry, faced challenges in managing its large and diverse workforce, including slow recruitment processes, inconsistent performance evaluations, and inefficient data management. To address these challenges, the company adopted cloud-based HR management systems, automated recruitment tools, and performance management software, allowing for real-time monitoring and data-driven decision-making. The results of this digital transformation were notable: recruitment time was reduced by 30%, performance evaluations became more transparent and objective, and employee engagement increased through self-service portals and online learning platforms. The integration of real-time data analytics enabled HR managers to make more informed decisions, aligning HR practices with organizational goals. Despite facing resistance to change and technical challenges related to system integration, the company effectively managed the transition through comprehensive training and ongoing support. This study demonstrates how digital tools can optimize HR processes, enhance employee satisfaction, and improve organizational performance. The success of PT. Semen Indonesia Unit Tonasa’s digital HR implementation provides valuable insights for other organizations seeking to modernize their HR functions in an increasingly digital and competitive environment
Abstract:The issue of environmental sustainability for the UMKM sector is new considering that the emphasis on green accounting practices has focused on large companies that are listed as publicly listed companies. In the context…
of sustainable business practices, policies that specifically promote the implementation of green accounting among UMKM are still limited. The purpose of this study is to identify and examine the determinants of behavioural aspects in encouraging awareness of UMKM green accounting practices in West Sulawesi from the perspective of spirituality and Kalindaqdaq Mandar culture. The research method used in this research is a mix method with a concurrent model to analyse quantitatively and qualitatively simultaneously. The quantitative method with the Partial Least Square (PLS) approach was conducted to test the Theory of Planned Behaviour (TPB) in green accounting practices. The results of this study indicate that UMKM players in West Sulawesi have not yet carried out green accounting practices but in general they already have the intention to practice green accounting. Another finding is that government policies can encourage green accounting practices so that the government needs to pay attention to the importance of regulations governing the obligation of UMKM players to carry out green accounting practices, awareness of green accounting practices that are early owned by UMKM can encourage the practice of awareness of green accounting practices in the future
Abstract:Implementation of financial accounting systems is a complex process involving various factors, including organizational behavior. Organizational behavior factors play an important role in determining the success or failure…
re of system implementation. This abstract discusses the background of the problem regarding organizational behavior factors in the implementation of financial accounting systems. Problems that often arise related to organizational behavior factors in the implementation of financial accounting systems include resistance to change, lack of management support, lack of skills and knowledge, lack of communication and involvement, and an organizational culture that does not support change. Resistance to change can arise from discomfort with changes in usual work routines or uncertainty about the success of the new system. Inadequate management support can hinder employee participation and motivation in adopting the new system. Lack of skills and knowledge needed to operate the new system can hinder effective acceptance and use. Ineffective communication and lack of employee involvement in the implementation process can lead to ambiguity and resistance. An organizational culture that does not support change and innovation can be a serious obstacle to the implementation of financial accounting systems. In addressing organizational behavior factors, it is important to pay attention to employee attitudes and perceptions, management support, effective communication, training and learning, and an organizational culture that supports change. Involving employees in the planning and decision-making stages, providing adequate training, and creating a culture that is open to change can increase the success of implementing a financial accounting system.
Abstract:This study aims to analyze the impact of Good Corporate Governance (GCG) on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this research, with secondary…
ondary data obtained from financial statements and annual reports of companies over a certain period. The results show that GCG, particularly independent board commissioners and the frequency of board meetings, has a negative and significant impact on tax aggressiveness. However, the influence of the audit committee and the nomination and remuneration committee on tax aggressiveness is not significant. These findings underscore the importance of stronger GCG implementation to reduce risks associated with corporate tax policies. This study provides important implications for companies and regulators in enhancing effective corporate governance to reduce tax aggressiveness in the mining sector.
Abstract:The growth of MSMEs is increasingly widespread, especially the 777 fruit sweet shop business which markets various kinds of fruit, both local and imported. In the current era, MSME players should be able to utilize digital…
al media to market their products so that consumers become more familiar with the products produced by these MSMEs. This research aims to determine the marketing strategy carried out by the 777 fruit sweet shop business to increase sales. This research is descriptive research using a qualitative approach. The informant was determined deliberately, namely the business owner of Sweet Fruit Shop 777. The data collection procedures used in the research included observation, interviews, and documentation. The data obtained was analyzed using SWOT analysis. Based on the research results, show that the strategy implemented by the 777 fruit sweet shop business in Gowa Regency, South Sulawesi Province is in quadrant one, namely Aggressive (growth-oriented strategy), which is a very profitable situation with implementation through Marketing Strategy. The coordinates of point x are the coordinates of the IFAS strategy with a coordinate point of 2.83, while the coordinates of point y are the coordinates of the EFAS strategy with a coordinate point of 2.07. The strategy that needs to be improved in fruit marketing is to make maximum use of digital marketing to reach a wider market.