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 aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
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:This study aims to analyze the compliance of regional fixed asset management at the Regional Finance and Asset Agency of South Sulawesi Province with the provisions of Minister of Home Affairs Regulation No. 19 of 2016,…
with a focus on motorized two-wheeled vehicles. The research method used is qualitative descriptive, with data collection techniques involving interviews and documentation. The data used consists of primary data from the interviews as well as secondary data in the form of asset management documents and related reports. The results of the study indicate that asset management has generally been carried out in accordance with applicable regulations and covers all stages of management. However, there are still challenges regarding supervision, reporting, and asset user compliance, as well as relatively complex administrative procedures. Therefore, it is necessary to optimize controls and streamline procedures to improve accountability in asset management
Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:This study aims to analyze the influence of international prices, the rupiah–rupee exchange rate, non-tariff measures, and India’s import volume on the export value of Indonesian cloves to India. The research utilizes secondary…
s secondary data for the period 2015–2024. The analytical method employed is the Autoregressive Distributed Lag (ARDL) model to examine both short-run and long-run relationships, complemented by stationarity tests, cointegration tests, ECM estimation, and diagnostic and stability tests. The results show that international prices have a positive and significant effect on Indonesia’s clove export value, consistent with export-supply theory which states that higher global prices increase export incentives. The rupiah–rupee exchange rate displays a positive but insignificant relationship, indicating that exchange rate volatility is not sufficiently strong to influence changes in export value. Non-tariff measures, including SPS and TBT standards, are found to have a significant effect, reflecting the role of regulations in increasing compliance costs while simultaneously enhancing Indian consumer confidence in the quality of Indonesian cloves. India’s import volume also has a significant influence, showing that India’s domestic demand remains a major driver of Indonesia’s export value during the study period. This study is expected to provide insights for policymakers and industry players in strengthening trade strategies, particularly in enhancing the competitiveness of Indonesian clove exports through quality improvements, exchange rate stability, and compliance with non-tariff standards.
Abstract:This study aims to analyze the application of green accounting in hazardous waste management and its role in mitigating ecological risks in the biopharma industry, with a case study at PT Daewoong Infion. The background…
of the study is driven by the increasing risk of environmental and health pollution due to hazardous waste generated by the biopharmaceutical production process, as well as the limitations of conventional accounting systems in capturing ecological costs and impacts. This study uses a qualitative approach with a case study design, through primary data collection in the form of in-depth interviews with key informants and field observations, as well as secondary data from company documents and related regulations. Data analysis was conducted descriptively and interpretively to identify green accounting practices, environmental cost components, and ecological risk mitigation mechanisms. The results show that PT Daewoong Infion has implemented green accounting through the recognition and recording of hazardous waste management costs, pollution control, and environmental disclosure, which contributes to increased regulatory compliance, waste management efficiency, and ecological risk reduction. In addition, these practices strengthen the company's legitimacy and meet stakeholder expectations, in line with legitimacy theory and stakeholder theory. This study concludes that green accounting serves as an effective managerial and reporting instrument in integrating economic objectives and ecological responsibility, thereby supporting the operational sustainability of the biopharma industry. These findings recommend strengthening environmental cost measurement systems and reporting transparency to enhance sustainable ecological risk mitigation.
Abstract:This study aims to analyze the application of game theory in understanding strategic behavior among firms in an oligopolistic market. Using a qualitative approach with a literature review method, this research examines the…
he concepts of Nash equilibrium, dominant strategy, and price discrimination as foundations for determining optimal strategies among market players. The findings show that game theory, particularly the Cournot, Bertrand, and Stackelberg models, effectively explains competitive interactions in markets with limited participants. Moreover, regulations such as Law No. 5 of 1999 play an important role in maintaining fair competition. Game theory proves to be an effective analytical tool for formulating corporate strategies and economic policies in oligopolistic markets
Abstract:This research investigates the policy landscape surrounding social entrepreneurship in Indonesia, encompassing legal and regulatory frameworks, government initiatives, and institutional support for social enterprises. The…
e study is crucial as it addresses an understudied area, aiming to inform policymakers, foster collaboration, stimulate economic development, and promote sustainable growth. The methodology involved qualitative interviews with eight social entrepreneurs across Indonesia. Collected data was analyzed using content analysis techniques, facilitated by the MAXQDA platform. Findings indicate that despite social entrepreneurship being an emerging field in Indonesia, there is a notable lack of effective policies and regulations. Six of eight respondents perceived inadequate current regulatory support, and half cited financial challenges as a significant issue. Conversely, seven respondents acknowledged existing government assistance, suggesting a willingness to support the sector. Based on these results, key recommendations for the government to foster a supportive ecosystem include developing non-overlapping policies, implementing substantive policy changes, promoting useful policies, simplifying bureaucracy, and engaging in direct dialogue with social entrepreneurs. The research concludes that addressing these areas can empower social entrepreneurs to create lasting social impact. This study uniquely fills a gap by directly engaging social entrepreneurs, though future research should include government representatives for broader perspectives.
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