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:This study examines the effect of Environmental, Social, and Governance (ESG) disclosure, green investment, and sustainability reporting quality on firm value, with firm size as a moderating variable in energy sector companies…
panies listed on the Indonesia Stock Exchange in 2024. The study employed a quantitative associative approach using secondary data obtained from annual reports, sustainability reports, and financial statements. Purposive sampling produced 65 observations that met the research criteria. Data were analyzed using Moderated Regression Analysis (MRA), supported by classical assumption tests and hypothesis testing. The findings indicate that ESG disclosure does not significantly affect firm value. In contrast, green investment and sustainability reporting quality have positive and significant effects on firm value. Firm size also has a positive and significant direct effect on firm value. However, firm size does not moderate the relationship between ESG disclosure, green investment, or sustainability reporting quality and firm value. Simultaneously, ESG disclosure, green investment, and sustainability reporting quality significantly affect firm value. The first regression model explains 36.0% of the variation in firm value, while the moderation model explains 74.4%. These findings imply that energy sector companies should prioritize concrete green investment initiatives and improve the quality, completeness, and credibility of sustainability reporting to strengthen market value and stakeholder confidence.
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:Fenomena greenwashing semakin marak di dunia bisnis modern seiring meningkatnya tekanan pasar terhadap klaim keberlanjutan lingkungan. Di Indonesia, regulasi berbasis lingkungan seperti POJK No. 51/2017 belum mampu sepenuhnya…
uhnya mencegah praktik tersebut. Tujuan: Artikel ini bertujuan mengkaji greenwashing dari perspektif moralitas dan etika bisnis, mengidentifikasi faktor penyebab dan bentuk-bentuknya, menganalisis dampaknya, serta merumuskan upaya pencegahan yang komprehensif. Metode: Penelitian menggunakan pendekatan kualitatif deskriptif dengan studi kepustakaan, dokumentasi, dan analisis konten terhadap sumber ilmiah tahun 2021-2026. Analisis data mengacu pada model interaktif Miles, Huberman, dan Saldana (2014) serta triangulasi sumber. Hasil: Greenwashing didorong oleh tekanan persaingan pasar, motivasi reputasi, asimetri informasi, lemahnya regulasi, dan tekanan pemangku kepentingan. Bentuknya mencakup klaim tanpa bukti, citra visual menyesatkan, pengungkapan selektif, pelaporan keberlanjutan tidak akuntabel, dan sertifikasi mandiri tidak terverifikasi. Ditinjau dari etika bisnis, greenwashing melanggar prinsip kejujuran, tanggung jawab, transparansi, dan keadilan. Simpulan: Dampak greenwashing bersifat merugikan konsumen, perusahaan, dan lingkungan. Pencegahannya memerlukan penguatan regulasi, sertifikasi independen, audit berkala, peningkatan literasi konsumen, dan internalisasi nilai etika dalam tata kelola perusahaan.
Abstract:Steamed sponge cake (bolu kukus) is a widely consumed traditional snack in Indonesia; however, its reliance on refined wheat flour limits its micronutrient and dietary fiber density. Incorporating composite flours from indigenous…
ndigenous crops, such as tropical pumpkin (Cucurbita moschata) and green pea (Vigna radiata L.), offers a promising strategy for nutritional fortification and dietary diversification. This study aimed to evaluate the proximate composition, sensory acceptability, statistical differences, and production cost feasibility of steamed sponge cakes formulated with varying proportions of pumpkin and green pea flours as partial replacements for refined wheat flour. An experimental design was applied using three formulations: AF09 (Control: 100% wheat flour), BW91 (10% pumpkin flour, 20% green pea flour), and CB88 (15% pumpkin flour, 15% green pea flour). Proximate testing measured moisture, ash, protein, fat, crude fiber, and total carbohydrates (by difference). Sensory acceptance (color, aroma, taste, and texture) was evaluated by 50 semi-trained panelists using a hedonic scale. Data were analyzed non-parametrically using Kolmogorov-Smirnov, Kruskal-Wallis, and post-hoc Mann-Whitney tests. All formulations complied with the Indonesian National Standard (SNI 01-3840-1995) for moisture (31.69%–33.74%), total ash (0.66%–1.05%), crude protein (5.80%–6.65%), and crude fat (1.64%–2.82%). Formula CB88 achieved the highest crude fiber content (0.69%) and lower total energy density (269.88 kcal/100 g). Kruskal-Wallis testing indicated statistically significant differences (p<0.05) among formulations for color, taste, and texture, while aroma exhibited no significant variation (p=0.672). Formula CB88 emerged as the optimal treatment, receiving superior sensory acceptance ratings for color (90% liked) and crumb softness (88% liked) driven by natural β-carotene and pectin-moisture gelation. Production cost analysis demonstrated high economic feasibility for CB88 at IDR 3,374 per 55 g serving. Partial substitution with 15% pumpkin flour and 15% green pea flour (Formula CB88) yields a nutrient-dense, fiber-enriched, and cost-effective functional snack suitable for targeted school nutrition and dietary diversification programs.
Abstract:This study aims to analyze the influence of Regional Economic Innovation and Green Economy on Regional Economic Resilience with Digital Governance as a moderation variable in 33 districts/cities in North Sumatra Province…
for the 2020–2025 period. The study uses an explanatory quantitative approach with secondary data in the form of panel data which is analyzed using panel data regression through Common Effect Model, Fixed Effect Model, and Random Effect Model. The selection of the best model was carried out using the Chow Test, Hausman Test, and Lagrange Multiplier Test, while hypothesis testing was carried out through t-test, F test, determination coefficient, and Moderated Regression Analysis (MRA). The results of the study show that the Fixed Effect Model is the best model. Regional Economic Innovation, Green Economy, and Digital Governance have a positive and significant effect on Regional Economic Resilience. In addition, Digital Governance has been proven to strengthen the influence of Regional Economic Innovation and Green Economy on Regional Economic Resilience. The Adjusted R² value of 81.8% indicates that the model has an excellent ability to explain variations in regional economic resilience. These findings affirm the importance of strengthening regional innovation, implementing a green economy, and accelerating the transformation of digital government as a sustainable, adaptive, inclusive, and competitive regional economic development strategy in North Sumatra Province.
Abstract:The increasing use of electric vehicles in Indonesia is a step in the framework of transforming the transportation system to be more environmentally friendly to achieve the Net Zero Emission target of 2060. However, the…
increasing use of electric vehicles is not only due to technical and policy changes, but also communication efforts. This study attempts to analyze the sustainability communication strategy used by the TikTok account @eos_indonesia in providing education related to electric vehicles. This study uses a qualitative method with a content analysis approach, These methods consist of digital participatory observation and documentation, The data collection is an analysis of the TikTok account @eos_indonesia content data that will be taken with a time span of April 2025 - June 2026 according to the classification that has been made, the data collected includes: video content (visual, audio and narrative). and content analysis has stages, starting from determining the unit of information, data sampling, recoding or recoding data (coding), grouping based on certain categories until finally interpreting the meaning contained in the message content. The research results show that sustainability communication strategies are carried out through five approaches: providing environmental education, reducing the complexity of electric vehicle technology, storytelling based on user experience, digital visual persuasion, and combining economic and environmental benefits in every communication message. This study contributes to the field of digital communication and sustainability communication by demonstrating the potential effectiveness of social media as a public education platform towards green transportation transformation in Indonesia.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:The convergence between sustainability and halal consumption practices has led to a surge of interest in identifying variables influencing consumer behavior towards purchasing eco-friendly and sustainable halal goods. This…
is paper examines the effects of Islamic ethics, environmental consciousness, and social norms on the purchase intention of eco-friendly and sustainable halal products, considering the moderating role of consumer trust. Four hundred and twelve participants among Muslims participated in the study, and their data were analyzed using partial least squares structural equation modeling. The proposed model had good explanatory power as it was able to explain 68.4% and 59.7% of the variances in green halal purchase intention (R² = 0.684) and consumer trust (R² = 0.597), respectively. Results of this study indicate that Islamic ethics (β = 0.31, p < 0.001), environmental consciousness (β = 0.27, p < 0.001), and social norms (β = 0.22, p < 0.01) positively influenced consumer trust. Moreover, consumer trust significantly and positively impacted green halal purchase intention (β = 0.45, p < 0.001). The mediation analyses reveal that consumer trust partly mediates the effect of Islamic ethical values, environment, and social norms on green halal purchase intention. Out of all the antecedents tested, Islamic ethical values have been found to be the most effective determinant of green halal purchase intention. It can thus be concluded that the purchase intention for green halal products increases significantly if the customers perceive these products as being consistent with Islamic moral standards, sustainable for the environment, and approved by society, especially where the issue of consumer trust is involved. This research has contributed significantly to the extant literature by showing how trust acts as an important bridge between the antecedents of green halal purchase intention and the actual intention to purchase.
Abstract:This study aims to describe and explain consumer perceptions of environmentally friendly products and their impact on purchasing decisions in Makassar City. With increasing attention to environmental issues and changes in…
n urban lifestyles, it is important for businesses to understand how consumers assess sustainability oriented products. This study uses a qualitative explanatory approach with data collection techniques through in depth interviews, observation, and documentation. Twelve research informants were selected through purposive sampling, consisting of 12 active consumers of environmentally friendly products domiciled in Makassar City, conducted over a three month period from January to March 2026. The results show that consumer perceptions of environmentally friendly products are influenced by three main dimensions, namely: (1) environmental awareness (eco consciousness), (2) trust in green claims, and (3) perception of multidimensional product value. These three dimensions together form a positive attitude that ultimately drives purchasing decisions for environmentally friendly products. In line with the findings of (Hasnidar & Ridha, 2025) which confirmed that eco consciousness and perception of sustainable packaging have a significant influence on green purchasing behavior through the mediation of consumer attitudes, this study enriches this understanding with a qualitative perspective that explores consumers' subjective meanings and experiences in depth.