Management of customary forests through green accounting is an important approach in efforts to achieve Sustainable Development Goals (SDGs). Customary forests, which constitute an important cultural and ecological heritage for local communities, are often threatened by unsustainable exploitation (deforestation) activities. Therefore, Green Accounting is a business concept that focuses on the efficiency and effectiveness of long-term resource use in integrating the customary forest environmental functions and providing social benefits. Therefore, the implementation of green accounting in customary forest management aims to measure and monitor the economic, social and environmental impacts of extractive activities on these forests. This research aims to analyze the relationship between digital green accounting variables on financial performance, environmental performance on sustainable development and digital green accounting towards sustainable development. This research method is quantitative causal which tests the relationship between several variables. The population of this research is indigenous community leaders and the sample of respondents for this research is 432 indigenous community leaders determined using a simple random sampling method. Data analysis for this research uses structural equation modelling (SEM) partial least squares (PLS) with data processing tools using SmartPLS 4.0 software. Research data was obtained by distributing online questionnaires using social media. The independent variables of this research are digital green accounting, environmental performance and the dependent variable is sustainable development. The stages of research data analysis are the outer model test including reliability and validity tests and the inner model test including termination tests and hypothesis tests. Based on the results of data analysis, it is concluded that digital green accounting has a positive and significant relationship to financial performance, environmental performance has a positive and significant relationship to sustainable development and digital green accounting has a positive and significant relationship to sustainable development.

This research aimed to analyze the relationship between electronic human resources (e-HRM) and sustainable competitive advantage, organizational agility and sustainable competitive advantage, and sustainable innovation and sustainable competitive advantage in the manufacturing industry in Indonesia using a quantitative approach. The population of this research was managers of manufacturing companies in Indonesia. A total of 800 online questionnaires were sent using a simple random sampling method and 540 valid questionnaires were received. The questionnaire contains statement items using a Likert scale from 1 to 7. To measure the structural model and to test research hypotheses, the research used the PLS-SEM method with WarPLS 7.0 software. The stages of data analysis in this research were reliability and validity tests, significance tests and hypothesis testing. This research concludes that e-HRM had a positive and significant relationship with sustainable competitive advantage, Organizational Agility had a positive and significant relationship with sustainable competitive advantage and sustainable innovation has a positive and significant relationship with sustainable competitive advantage. The research emphasizes that e-HRM practices encourage sustainable innovation and organizational agility to achieve competitive advantage. The study also provides a more comprehensive understanding that e-HRM practices contribute to sustainable competitive advantage by driving continuous innovation and strengthening organizational agility. The research emphasizes the importance of utilizing digital technology for human resource management (HRM) processes, organizations must implement digital transformation by adopting e-HRM practices to increase manufacturing efficiency and effectiveness thereby increasing performance and competitiveness. This research encourages companies to increase continuous innovation to increase sustainable competitiveness.