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All Journal Jurnal Ekonomi dan Bisnis Indonesia Jurnal Akuntansi Barelang International Journal of Business, Management and Economics KINDAI : Kumpulan Informasi dan Artikel Ilmiah Manajamen dan Akuntansi Journal of Artificial Intelligence and Digital Business
Sari Budiarti
Universitas Mulawarman
Computer Science & IT Economics, Econometrics & Finance Electrical & Electronics Engineering Engineering Social Sciences

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Peran Mediasi Green Innovation terhadap Pengaruh Kompetensi SDM Akuntansi, Manajemen Talenta, dan Adaptabilitas Organisasi terhadap Kinerja Keberlanjutan Bisnis Sektor Perbankan Sari Budiarti; Sriyunia Anizar
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 2 (2026): Mei-Juli
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i2.8171

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh kompetensi sumber daya manusia (SDM) akuntansi, manajemen talenta, dan adaptabilitas organisasi terhadap kinerja keberlanjutan bisnis pada sektor perbankan dengan green innovation sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan metode Partial Least Squares–Structural Equation Modeling (PLS-SEM). Data dikumpulkan melalui survei terhadap 231 responden yang merupakan karyawan pada divisi akuntansi, keuangan, dan manajemen risiko di bank umum di Indonesia. Hasil penelitian menunjukkan bahwa adaptabilitas organisasi berpengaruh positif dan signifikan terhadap green innovation (β = 0,868; p < 0,001). Sementara kompetensi SDM akuntansi dan manajemen talenta tidak menunjukkan pengaruh yang signifikan. Selanjutnya, green innovation terbukti berpengaruh positif dan signifikan terhadap kinerja keberlanjutan bisnis (β = 0,877; p < 0,001), menegaskan perannya sebagai elemen kunci dalam meningkatkan kinerja ekonomi, sosial dan lingkungan organisasi perbankan. Analisis mediasi mengonfirmasi bahwa green innovation memediasi secara signifikan hubungan antara adaptabilitas organisasi dan kinerja keberlanjutan bisnis. Sebaliknya green innovation tidak terbukti memediasi hubungan kompetensi SDM akuntansi maupun manajemen talenta terhadap kinerja keberlanjutan. Temuan ini menegaskan bahwa adaptabilitas organisasi yang tinggi, dipadukan dengan penerapan inovasi ramah lingkungan merupakan faktor kunci dalam memperkuat daya saingberkelanjutan sector perbankan. Secara praktis, hasil penelitian ini memberikan arahan bagi manajemenbank untuk memperkuat strategi green innovation melalui peningkatan kemampuan adaptasi, pengembangan kapasitas SDM berbasis keberlanjutan, serta integritasi prinsip ESG (Enviromental, Social, Governanace) dalam seluruh proses bisnis.
PENGARUH GREEN ACCOUNTING DAN ESG TERHADAP KINERJA KEBERLANJUTAN PERUSAHAAN AGRICULTURE YANG TERDAFTAR DI BEI TAHUN 2020-2024 Anggun Permata Husda; Nur Inda Sari; Sari Budiarti
JURNAL AKUNTANSI BARELANG Vol 10 No 2 (2026): Jurnal Akuntansi Barelang
Publisher : LPPM Universitas Putera Batam

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33884/jab.v10i2.11558

Abstract

This study aims to examine the effect of green accounting and Environmental, Social, and Governance (ESG) on the sustainability performance of agriculture sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of seven companies selected through purposive sampling. Data analysis is conducted using multiple linear regression.The results indicate that green accounting has a positive and significant effect on sustainability performance, suggesting that effective environmental cost management enhances operational efficiency and profitability. ESG disclosure also shows a positive and significant effect, indicating that transparency and sustainability practices strengthen investor confidence and firm value. Simultaneously, both variables significantly contribute to improving sustainability performance. Keyword: Green Accounting, ESG Disclosure, Sustainability Performance
STRATEGI TALENT INCUBATION, MICROLEARNING, DAN SOCIAL LEARNING UNTUK MENINGKATKAN WORK READINESS DAN INNOVATIVE CAPABILITY MELALUI SELF DIRECTED LEARNING Sari Budiarti; Sriyunia Anizar
KINDAI Vol 21 No 3 (2025): KINDAI
Publisher : JURNAL KINDAI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35972/kindai.v21i3.2530

Abstract

This study aims to examine the effects of Talent Incubation Strategy, Microlearning Experience, and Social Learning Support on students’ Work Readiness and Innovative Capability, with Self-Directed Learning (SDL) as a mediating variable. A quantitative approach with an explanatory survey design was employed using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that Social Learning Support and Microlearning Experience have significant effects on SDL, while the influence of Talent Incubation Strategy is relatively weak. Furthermore, SDL has a strong effect on both Work Readiness and Innovative Capability. The R² values reveal that 55.7% of SDL variance, 41.1% of Work Readiness, and 80.4% of Innovative Capability are explained by the model. These findings highlight the critical mediating role of SDL in enhancing students’ employability and innovation capacity in digital learning environments. Keywords: talent incubation, microlearning, social learning, self directed learning, work readiness, innovative capability
The Digital Learning Capability and Sustainable Skills Development: A Human Resource Approach to Quality Education Sari Budiarti; Anggun Permata Husda; Tegowati Tegowati; Risya Rosyida
International Journal of Business, Management and Economics Vol. 7 No. 2 (2026): International Journal of Business, Management and Economics
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijbme.v7i2.3459

Abstract

The aim of this research is to evaluate how digital learning capabilities impact the development of sustainable skills among students in higher education institutions. This study also investigates the roles played by learning engagement, learning skills, and psychological capital as mediators. Because the increase in access to educational technology has not consistently been followed by a sustainable improvement in skills that meet future needs, this issue is important to discuss. This quantitative research was conducted using survey methods. The data collection method is a Likert scale questionnaire given to students as respondents. The data analysis method is PLS SEM (Partial Least Squares Structural Equation Modeling). The research results show that digital learning ability does not directly become the main determinant of sustainable skill development; instead, it functions thru mediation mechanisms. Engagement learning has proven to be the most dominant mediator. Psychological Capital also has a significant impact. Agility, on the other hand, has a weaker influence. These results indicate that learning engagement and psychological components are crucial in transforming digital capabilities into sustainable skills thru complex and hierarchical serial mediation patterns. Based on the research findings, this article suggests that educational institutions should not only focus on providing technology but also on enhancing student learning engagement and strengthening their psychological capacities so that they can achieve high-quality education.
Pengaruh Digital Learning Capability dan Professional Development Support terhadap Kinerja Talenta Dosen dengan Self-Efficacy sebagai Mediasi Sari Budiarti; Lulu Ulfa Sholihannisa
Jurnal Ekonomi dan Bisnis Indonesia Vol 10 No 2 (2025): JURNAL EKONOMI DAN BISNIS INDONESIA
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Teknologi Sumbawa

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

Organizational dynamics and increasing demands for employee loyalty require adaptive leadership approaches and strategic talent management. This study is motivated by the need to understand the roles of Leadership Agility and Talent Identification in enhancing Organizational Commitment, with Employee Engagement and Work Meaningfulness serving as mediating variables. The objective of this research is to analyze both the direct and indirect effects among these constructs to develop a sustainable model of organizational commitment. A quantitative approach was employed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method. The respondents were employees, selected through purposive sampling. Data were collected using a structured Likert-scale questionnaire and analyzed with SmartPLS 4.0 software. The results reveal that Leadership Agility significantly influences Employee Engagement, while Talent Identification significantly affects Work Meaningfulness. Both mediating variables Employee Engagement and Work Meaningfulness—have a significant impact on Organizational Commitment, confirming their roles as mediators within the structural model. These findings suggest that agile leadership development and effective talent identification systems can foster meaningful work experiences and emotional involvement that directly enhance organizational commitment. The novelty of this study lies in the integration of leadership, talent management, employee work experience, and organizational loyalty into a single structural framework, offering relevant insights for addressing the challenges of modern human resource management.
Co-Authors Anggun Permata Husda Anggun Permata Husda Lulu Ulfa Sholihannisa Nur Inda Sari Risya Rosyida Sriyunia Anizar Tegowati, Tegowati