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All Journal Jurnal Rekavasi Jurnal Teknik Industri : Jurnal Hasil Penelitian dan Karya Ilmiah dalam Bidang Teknik Industri KACANEGARA Jurnal Pengabdian pada Masyarakat JKIE (Journal Knowledge Industrial Engineering) Industri Inovatif : Jurnal Teknik Industri Jurnal Teknik Industri Terintegrasi (JUTIN) Journal of Industrial Engineering and Operation Management (JIEOM) Jurnal AbdiMas Nusa Mandiri Indonesian Journal of Industrial Engineering & Management Industrika : Jurnal Ilmiah Teknik Industri Jurnal Teknologi dan Manajemen Industri Terapan Asian Journal of Management Analytics Neo Journal of economy and social humanities Proceeding Mercu Buana Conference on Industrial Engineering ANDIL Mulawarman Journal of Community Engagement Jurnal Industri Samudra Journal of Integrated System
Widada, Dharma
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Humanities Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Energy Engineering Environmental Science Industrial & Manufacturing Engineering Mathematics Mechanical Engineering Physics Public Health Social Sciences Other

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Journal : Asian Journal of Management Analytics

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Managerial Consequences of the Algorithmic Determination of Incentive Decisions on Procedural Justice Perceptions in Production Line Warsono, Heribertus Yudho; Widada, Dharma; Sumarliani, Sri
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.14997

Abstract

This study investigates the managerial consequences of algorithm-based decision-making in incentive allocation on production line workers’ perceptions of procedural fairness. Grounded in organizational justice theory and the socio-technical systems framework, the research explores how algorithm transparency, process clarity, and perceived impartiality influence fairness judgments. Using a mixed-method approach, data were collected from 186 factory workers through surveys, complemented by in-depth interviews, and analyzed using structural equation modeling. The findings reveal that low algorithm transparency correlates negatively with perceptions of procedural fairness, while the absence of human involvement in decision-making reduces trust in managerial systems. These results emphasize the need for human-centered algorithm design and fair management practices to uphold employee trust and fairness in Industry 4.0 environments.
The Influence of Environmental Cost Accounting Integration on Profit Margin Optimization in Manufacturing Companies Based on Circular Economy Amin, M.; Mutira, Putri; Ramandei, Pilipus; Widada, Dharma; Harahap, Subur
Asian Journal of Management Analytics Vol. 4 No. 3 (2025): July 2025
Publisher : PT FORMOSA CENDEKIA GLOBAL

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55927/ajma.v4i3.15000

Abstract

This study investigates the impact of integrating environmental cost accounting on profit margin optimization in manufacturing companies adopting circular economy principles. As sustainability pressures increase, firms must internalize environmental externalities through proper cost identification, allocation, and reporting. Using a quantitative approach, the study analyzes secondary data from 60 manufacturing firms listed on the Indonesia Stock Exchange from 2019 to 2023 through multiple regression analysis. The key variables include the integration of environmental cost components—prevention, remediation, and disposal—and their influence on gross and net profit margins. Results show a significant positive relationship (p < 0.01), with integration linked to improved efficiency, waste reduction, and profitability.
Co-Authors Al Khairi, Muhammad Rivki Amalia, Laeli Rezki Amelia Pawitra, Theresia Anshory, Billy Ari Susandy Sanjaya, Ari Susandy Azdim, Muchsin Maulana Cahya, Hadifah Mutiara Dutho Suh Utomo Gloria, Jevandra Vablo Guntara, Reezha Alva Halim, Chaidir Ilham Harahap, Subur Husain, Muhammad Ali Isharyani, Muriani Emelda Iskandar, Syarif Jaya, Asrul Jaya, Riyan Khairi, Rivki Al Khiyarinnisa, Faza Khotijah, Syafitri La Ode Ahmad Safar Tosungku, La Ode Ahmad Safar Lina Dianati Fathimahhayati, Lina Dianati M. Amin Masruroh Pawitra, Theresia Pilipus Ramandei Pole, Muhammad Chendra Putra, Luis Fernando Putri Mutira Rice Mellolo, Peslianti Siagian, Siagian Sitania, Farida Djumiati Slamet Mulyono Sumarliani, Sri Theresia Amelia Pawitra Wahyudi, Khairunnisa Warsono, Heribertus Yudho Wijaya, Muhammad Farhanuddin Wirawan, Denny Yudi Sukmono, Yudi Zagitha Riyadi, Andina