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All Journal Journal of Economic, Bussines and Accounting (COSTING)
Melia Famiola
Institut Teknologi Bandung
Economics, Econometrics & Finance

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THE EFFECT OF PARENTAL DEMOGRAPHIC CHARACTERISTICS ON PARENTS’ PERCEPTION OF DAYCARE CENTER SERVICES QUALITY IN DUAL-INCOME FAMILY IN INDONESIA Rezti Wandanuri Putri; Melia Famiola
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 4 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/costing.v8i4.15570

Abstract

As dual-income families become more common in Indonesia, working parents face increasing challenges in balancing work and caregiving responsibilities. This mixed-method study aims to analyze the extent to which parental demographic characteristics—specifically education level, family income, and marital status—affect parents’ perception of daycare quality that they are using. The study combines a survey of 267 daycare users with in-depth interviews to enrich and contextualize findings. The results show that education level significantly influence parents evaluation of daycare Workforce Quality, Curriculum & Pedagogy, Monitoring & Evaluation, and Governance & Funding. Meanwhile family income and marital status did not show any significant effect. The result show that parents with higher education attainment tend to score the daycare quality lower, meaning they evaluate it more critically. While Access & Participation is the only dimension that did not show any correlation with education. According to the interview it show that Access & Participation is universal needs for parents regarding their characterisics of background. Keywords: daycare quality, dual-earner family, daycare, parental demographics, education, marital status, Indonesia
DEVELOPING A STRATEGIC SHARED VALUE APPROACH FOR CSR PROGRAMS AT PT BUKIT ASAM TBK Titin Dwi Oktariani; Melia Famiola
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/3vfa4p19

Abstract

PT Bukit Asam Tbk (PTBA) is undergoing an important strategic transition driven by rising global sustainability expectations, national energy transition commitments, and evolving socio-economic conditions in the communities surrounding its operationsThis study develops a Strategic Shared Value Approach for PTBA’s CSR programs through qualitative strategic analysis supported by a structured prioritization method. The research begins with an assessment of PTBA’s socio-economic and environmental operating context using Porter’s Diamond Model. This analysis identifies several regional advantages, including post-mining land availability, emerging livelihood potential, community capabilities, and established multi-stakeholder networks. These contextual strengths reveal opportunities for PTBA to design shared value initiatives that enhance livelihood diversification, promote sustainable land use, and strengthen community adaptability in the context of regional transitions. To identify the shared value pathway that best aligns with PTBA’s strategic aspirations, the research incorporates the Analytical Hierarchy Process as a structured decision-support tool. Within the qualitative scope of this study, the method is used to systematically organize reasoning and compare alternatives based on strategic alignment, stakeholder expectations, feasibility, and potential for sustained impact. This approach provides a clear rationale for selecting a priority pathway without introducing operational or quantitative complexity. The assessment results in the identification of one pathway with the strongest relevance to PTBA’s future direction. this study demonstrates PTBA’s potential to transition from traditional CSR practices toward meaningful shared value creation by leveraging regional strengths, organizational capabilities, and its sustainability commitments.
Co-Authors Rezti Wandanuri Putri Titin Dwi Oktariani