The purpose of this study is to analyze the assessment of Human Resources Development (HRD) Planning on the Government Organization Performance through Bureaucratic Reform Management. The Government Organization tasked with preparing public goods/services must be able to provide certainty of their performance capacity as an organization that is professionally organized and is non-excludability in providing an adequate level of service. This research is based on the performance of Government Organization that have not been maximized. The method used is the Second Order Structural Equation Modeling analysis method. The research results showed that HRD Planning had a significant influence on Organization performance through Bureaucratic Reform Management. Tests on the research model simultaneously proved that the model was fit with the fulfillment of all model fitting sizes indicated by the value of GFI = 0.925, CFI = 0.927, RMSEA = 0.075, and CMIN / DF = 1.995. The findings of this study prove that HRD Planning has a significant effect on Organization performance through Bureaucratic Reform Management. Based on these findings, the right strategy to strengthen Organization performance can be done by improving aspects of HRD Planning. Also, there is a need to pay attention to the management of strategic change by being more responsive and adaptive to environmental changes and HRD Planning.

The purpose of this research is to investigate the influence of the halal supply chain on the halal tourism industry and economic growth. The idea was tested using quantitative methodology in this study. The research instrument was a questionnaire filled out by the respondents. The participants in this study were MSME actors in the tourism industry in Banten Province, Indonesia. For this study, 113 participants were selected using purposive sampling, and data were analyzed using a structural equation model (SEM). The findings from this study are that the halal supply chain has a positive and statistically significant effect on the halal tourism industry. In addition, the halal supply chain and the halal tourism industry affect economic growth. These findings contribute as additional literature for further research that the halal supply chain is an essential factor for the halal tourism industry in Indonesia.

Implementation of quality management is very important for hospitals to improve processes, solve problems, and reduce variations and errors in service, including through the implementation of popular Total Quality Management (TQM) and Six Sigma (SS) as new quality management strategies to increase profitability, effectiveness and efficiency of the organization's operations to meet customer’s needs. This study aims to develop an integrated hospital quality management model from the practice of TQM and SS to provide synergy in improving hospital performance. The study design was cross sectional through a survey using a questionnaire on 863 respondents, namely all employees ranging from doctors to administrative personnel at 8 hospitals. The TQM and SS practice integration model identified as “Quality Management Alliance Model (QMA)” consists of 6 variable constructs, namely: Management Practice (MP); TQM Infrastructure Practice (IPTQM); SS Infrastructure Practice (IPSS); Core Practice TQM (CPTQM); Core Practice SS (CPSS); and Hospital Performance (KRS) with 12 structural equations hypothesized. Data analysis are performed using Structural Equation Model through 2 tests, namely analysis of measurement models using confirmatory factor analysis (CFA) second order approach and structural model analysis. The results of the first order confirmatory factor analysis (CFA) analysis, after issuing invalid indicators (SLF≤0.5 and t≤1.96), obtained constructs of latent variables with models fit, valid, and reliable. Then in the second order CFA analysis on the overall model after being simplified through LVS (latent variable score) the study obtained construct model fit, valid and reliable. The results of the structural model analysis obtained a model fit with 11 structural equations that are positively and significantly related (t> 1.96). This study proves that the QMA model is feasible and can be applied to measure the implementation of hospital quality management. Hospital management is recommended to implement the QMA Model optimally to improve performance.

This study studies the influence of omnichannel service benefits in customer product purchasing decisions and investigates the omnichannel adoption behavior of customers in fashion apparel retail in Bali. Data collection is completed twice in stages I and II, covering fifteen to thirty days (15-30). The population in this study is a group of Balinese customers with high adaptation to technology. The maximum sample in this study is 210 respondents. The study findings reveal that their path coefficient values supported some hypotheses while some others were not supported. The research findings indicate that the variables of service integration and perceived effectiveness cannot be proposed to expand the UTAUT 2 model. The technology familiarity variable can be the variable proposed to expand the UTAUT 2 model. This study’s findings confirm the inconsistent relationship between the effect of intention to purchase apparel products on product purchase behavior that could be overcome by studying behavioral intention to use behavior using a longitudinal method. Implications of research through the data collection method involves two stages of research by collecting the same sample group, which is declared to be able to observe changes in customer behavior.

This paper aims to investigate the impact of pricing strategy and distribution channels on the decision-making process of customers when purchasing green products. The focus is on the satisfaction of customers who purchase these products. The study is conducted on the population of all customers who purchase green products from small and medium-sized enterprises (SMEs). The sample size is determined using a formula that considers the number of variables or indicators. The study uses Partial Least Squares Structural Equation Modelling (PLS-SEM), which is a method used to test variants-based structural equation models with the support of SmartPLS software. The results show that all seven hypotheses are supported, indicating that pricing strategy and distribution channels play a critical role in customer satisfaction and decision-making processes when purchasing green products. The results have implications for SMEs that sell green products as they need to focus on their pricing strategies and distribution channels to increase customer satisfaction and decision-making. This study provides essential insights into the impact of pricing strategy and distribution channels on customer satisfaction and decision-making when purchasing green products. The findings can guide SMEs in developing effective marketing strategies to persuade more customers to purchase green products and contribute to environmental sustainability.

This research investigates how value chains mediate the relationship between innovation strategies and GCG to company performance. The research method used in this study uses an explanatory quantitative approach. The sample used in this study was 60 manufacturing companies in Indonesia. Each questionnaire represents a manufacturing company as a respondent in the survey. Primary data from survey distribution results that passed a validity and reliability test were used in this study. The data obtained were tested using Partial Least Square (PLS). The results show that the value chain acts as a mediator for the influence of innovation strategies and GCG on company performance.

The unintegrated use of information technology in the cockpit of Garuda aircraft was the electronic flight bag, with the application of the Garuda electronic flight manual and the Garuda electronic airway manual. This gap would cause potential negligence and delay in distributing paper documents or manuals to the aircraft of Garuda Indonesia Airline. It was necessary to study whether the use of Garuda electronic flight manual software and Garuda electronic airway manual could ease the duties of the Pilot on board the aircraft. This research aimed to know the influence of implementing the Garuda electronic flight manual and the Garuda electronic airway manual on flight safety by optimizing human resources. The study used the Path Analysis method. The samples of this research were 30 pilots as the users and processors of the Garuda electronic flight manual and the Garuda electronic airway manual. The study found that the variable of flight safety was directly influenced by the implementation of the Garuda electronic flight manual, the Garuda electronic airway manual, and the optimization of human resources. In addition, implementing the Garuda electronic flight manual and the Garuda electronic airway manual was the variable influencing flight safety at most.

The present study aims to assess and scrutinize the impact of market power and revenue diversification on the level of Non-Performing Loans (NPL), which serves as an indicator of banking stability, through profitability during the COVID-19 pandemic. The population of interest includes all non-Sharia commercial banking institutions listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. A purposive sampling method was employed, resulting in a total of 264 observations. The data analysis was performed using panel data regression with the assistance of EViews version 10 software. The findings of this research reveal a direct positive and significant influence of market power and revenue diversification on bank profitability, as well as a direct negative and significant impact of market power, revenue diversification, and bank profitability on NPL. A noteworthy result derived from this study is the partial mediating role of profitability in the relationship between market power, revenue diversification, and NPL. Consequently, it is concluded that market power and revenue diversification play a pivotal role in enhancing profitability, mitigating credit risk, and ultimately improving banking stability. This study lends support to the non-structural approach of NEIO (New Empirical Industrial Organization), the Competition Fragility theory, and the Product Portfolio Theory. However, it is important to acknowledge the limitations of this research, such as the focus solely on non-Sharia banking institutions due to their distinct characteristics compared to conventional commercial banks, as well as data constraints.

This study aims to examine an overview of management accounting research in the last decade. In addition, it also describes the latest research trends, namely in the last five years, both in terms of the topics discussed, the use of theory, and the methods used. The researchers employ the bibliometric analysis method and use VOSviewer to describe management accounting research for the period 2013-2022. We retrieve data on articles from two leading journals in this field, namely Management Accounting Research (MAR) and Journal of Management Accounting Research (JMAR), using the Scopus database. The findings of this study indicate that there were six research clusters over the past decade, namely (1) governance and performance management, (2) management control, (3) performance evaluation, (4) risk-based performance management and CSR, (5) budgeting and ethics, and lastly (6) the risk and interfirm relationships. Research trends in the last five years show that the theories explicitly used in research in this field include agency, economic, social identity, social comparison, and contingency theory. The research methods used during the last five years have been dominated by archives, experiments, and surveys. Papers published by JMAR are dominated by those using archival methods, while the papers in MAR are dominated by those using experiments and field research. This research provides an overview, for students and scholars interested in management accounting research, of the subjects, ideas, and research methodologies that have been employed in the recent past and today.

The objective of this research is to examine the impact of sustainability reporting quality on firm value through investor recognition. This quantitative study investigates the relationship between sustainability reporting quality and firm value, focusing on non-financial sector companies listed on the Indonesia Stock Exchange (IDX) between 2017 and 2020. The sample size for this study was 320. The analysis employed a multivariate approach using a structural equation model (SEM) based on Partial Least Squares (PLS). The research findings demonstrate that the quality of sustainability reporting can increase firm value because investors view the quality of reporting as reflecting sustainable practices that have been implemented properly. Furthermore, the study confirms that sustainability reporting quality positively influences investor recognition. This research contributes empirically by highlighting the mediating role of investor recognition in the relationship between sustainability reporting quality and firm value. This study provides evidence that investor recognition of sustainability reporting quality contributes to an enhancement in firm value from an agency theory and signaling theory perspective.