This paper aims to empirically examine how public sector auditing agencies have strategically positioned themselves in a changing external operating environment and policy context. Specifically, this study aims to examine the effect of strategic management accounting on strategic supply chain positioning. The mediating roles of external and internal orientations were employed as mediating variables in this study. The research was conducted in the Audit Board of the Republic of Indonesia (BPK) in December 2022 to January 2023 by involving a total sample of 325 respondents. The data obtained in this study were analyzed using a variance-based structural method using the Partial Least Squares path modeling method through SmartPLS software. The findings showed that there is a significant influence of strategic management accounting on strategic supply chain positioning. The findings also emphasized the mediating roles of internal orientation and external orientation in strengthening the effects of strategic management accounting on strategic supply chain positioning. The results highlighted that strategic management accounting plays an important role in helping public sector auditing agencies to strategically position themselves in auditing practices. In addition, internal orientation can also help organizations to optimize the use and the allocation of internal resources. The findings presented in this study theoretically contribute to explaining empirical evidence regarding the effect of strategic supply chain positioning in strategic management accounting activities in public sector accounting and auditing practices.

The research was an empirical study, aimed to investigate the impacts of Islamic customer orientation, Islamic innovativeness, halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness on marketing performance. Respondents of this study were 250 food and beverage processing industries in Central Java, Indonesia. Then, data were analyzed using Partial Least Square Structural Equation Modeling (SEM PLS). The results of the research demonstrate that Islamic customer orientation and Islamic innovativeness had a positive and significant effect on Maslahah product uniqueness (halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness). Islamic customer orientation, Islamic innovativeness, and Maslahah product uniqueness (halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness) had a positive and significant effect on marketing performance. Islamic customer orientation was proven to have a great impact on Maslahah product uniqueness (halal product uniqueness, Thoyyib product uniqueness, and religion-centric product uniqueness) and marketing performance. Moreover, the Maslahah product uniqueness dimension, such as Thoyyib product uniqueness, had also a firm impact on improving marketing performance.

This research aims to assess the safety of ship passenger services as one of the efforts to promote water recreation on the Musi River, South Sumatera. Rivers in Indonesia, through their role as a means of moving goods and people, greatly influence transportation and tourism, especially water recreation. Without safe transportation, there will be no travel and tourism industry. The accident rate of river transportation in Indonesia, including on the Musi River, today is still relatively high, and there still is no care about the assessment of riverboat services safety. The safety assessment was done with the analysis method using gap analysis with the analysis technique of Importance Performance Analysis. The research was conducted in Wharf 16 Ilir Palembang with a sample of as many as 264 people, including ship operators, passengers, and regulators. The study finds first that most users of riverboat services on the Musi River tend to be unsatisfied. Second, the need to improve the information on the safety equipment storage and the availability of safety equipment use instructions. Based on the findings, to develop water recreation on the Musi River, boat condition setting, and boat passenger safety are essential factors to be prioritized since the passengers or tourists mainly consider them in using sea transportation.

The company's technology implementation is inseparable from employees' ability to operate and use it optimally. Therefore, companies must maintain a developed and adequate process knowledge management according to the latest needs to improve performance while considering environmental impacts. This study investigated the role of knowledge management in adopting production technology, supply chain integration, and green supply chain toward firm performance. The study surveyed the manufacturing industry in East Java that has implemented green supply chain management, with respondents having at least two years of experience working. Respondents have filled in as many as 115 questionnaires considered valid from the 145 questionnaires received. Data processing used the partial least squares software 4.0 version. The result indicated that knowledge management significantly influenced production technology, supply chain integration, and green supply chain adoption. However, knowledge management does not influence firm performance directly. Production technology enables supply chain integration, green supply chain adoption, and firm performance. Furthermore, supply chain integration affects green supply chain adoption and firm performance. Moreover, the result indicated that supply chain adoption directly influences the firm’s performance. The practical implication of the results enlightens the managers and top management on the importance of updated technology and knowledge for employees, enabling the adoption of supply chain integration and green supply chain in the pursuit of enhanced firm performance. These results enrich the current research in supply chain management theory.

There is a lot of evidence regarding air flight accidents caused by human error, especially air traffic controllers (ATC). On the other hand, the principle of work safety through safety performance can help organizations reduce the number of work accidents and create zero accidents in the aviation industry. This research aims to analyze the effect of leadership on safety culture and safety performance by investigating the mediating role of Safety Based Dynamic Uncertainty Reduction (SDUR) as an integral aspect in safety research. A total of 214 respondents were involved in this research. The analysis technique used in this study is Partial Least Square-Structural Equation Modeling (PLS-SEM). The results showed significant effects of leadership on safety culture and safety performance. The mediating analysis also reveals the significant effects of SDUR in strengthening the impact of leadership to safety performance. As implications, SDUR can be considered as an effective strategy in improving Safety Performance in the workplace.

There are several environmental issues that are in the spotlight globally, including: global warming, depletion of the ozone layer, the greenhouse effect, and acid rain. This problem is a concern and needs serious action for human survival. Supply chain activities are suspected of contributing to environmental damage. The purpose of this study is to analyze the effect of Green Supply Chain Management on competitiveness, the effect of Green Supply Chain Management on Performance and the effect of competitiveness on Performance. The study used quantitative methods and research data were obtained using online questionnaires distributed via social media. The research respondents were managers of manufacturing companies in Indonesia and the number of samples used was 540 respondents who were determined using a purposive sampling technique. Data analysis in this study used Structural Equation Modeling (SEM) and software used for data processing by SmartPLS. The results showed that Green Supply Chain Management had a positive and significant effect on competitiveness, Green Supply Chain Management did not have any positive and significant effect on Performance and competitiveness had a positive and significant effect on Performance.

The purpose of this study was to determine and analyze the effect of accessibility, tourism governance, and information technology on competitive advantage mediated by supply chain management at tourist destinations in Central Sulawesi Province. The research was conducted using a quantitative approach. A total of 205 respondents were used as a simple sampling technique. The data analysis technique used was Structural Equation Modeling (SEM) with Partial Least Square with the help of SmartPLS software. The results of this study indicate that accessibility, tourism governance, and information technology had positive effects on supply chain management and competitive advantage. Furthermore, supply chain management was able to mediate the effect of accessibility, tourism governance, and information technology on competitive advantage. This would practically imply that tourist attraction with easy access is more likely to increase the capability of supply chain management and competitive advantage.

This research aims to identify the factors, including service quality, corporate Image, and perceived Value, that contribute to Mass Rapid Transit Jakarta's customer satisfaction. Mass Rapid Transit is a mass transportation that has become necessary due to the prevalence of private automobiles in Jakarta. This study employs a descriptive quantitative methodology using a survey of 165 Mass Rapid Transit passenger respondents and descriptive statistical analysis and modeling with the Structural Equation Modeling-Partial Least Square. The results showed that the Quality of Service has a positive effect on passenger satisfaction, the corporate image does not affect passenger satisfaction, the perceived value has a positive contribution to passenger satisfaction, and the Quality of Service has a positive effect on the perceived value. Furthermore, the corporate image positively contributes to perceived value, service quality positively affects customer satisfaction mediated by perceived values, and the corporate image does not affect passenger satisfaction mediated by perceived value. Therefore, mass Rapid Transit Jakarta needs to make various innovations to improve service quality mediated by service quality dimensions that refer to service quality. In addition, the human capital of service officers at Mass Rapid Transit Jakarta needs to be improved in terms of Quality and competency so that passengers' opinions of the service staff are more favorable, increasing both perceived value and customer satisfaction.

In an era of challenging business and increasingly fierce competition, the company (business) reputation has become an increasingly valuable and vital asset. To maintain a good reputation, this study aims to explain what internal factors affect the business reputation and test the consistency of agency theory as a solution in explaining the influence of internal factors such as sustainability, millennial director, financial distress, board of commissioners, and company size on business reputation. The research used the power of panel data analysis, complemented by advanced statistical techniques such as Robust, Fixed Effects, Ordinary Least Square Regression, and Random Effects. This method is executed using Stata software, which offers incredible flexibility to seamlessly connect theoretical concepts and empirical data related to research variables. Results of this research show that sustainability and a board of commissioners are not able to have a significant influence on the business reputation; millennial directors and financial distress have a negative influence on the business reputation, while the company size has a significant positive effect on the business reputation. This research makes a valuable contribution to the company's management in considering important factors that can affect the business reputation, as well as taking appropriate steps to maintain and improve its reputation amid increasingly fierce business competition.

The subject of patient safety culture has attracted international interest. However, implementing these patient safety policies and practices is not easy, as significant challenges remain. This study analyzes the influence of clinical leadership effectiveness on patient safety culture by distributing questionnaires to 237 nurses in Hospital “X” in West Nusa Tenggara. Structural Equation Modeling (SEM) based on Partial Least Square (PLS) was used for data analysis and knowledge management was placed as a mediating variable in this study. It was found that the effectiveness of clinical leadership has a significant effect on patient safety culture. Thus, this study opens the scope of clinical leadership research in hospitals by exploring the effectiveness of leadership on patient safety culture. The role of clinical leaders in creating a patient safety culture with the mediation of knowledge management was also examined.