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All Journal AKMENIKA Journal of Comprehensive Science West Science Business and Management
Kusumawati, Retno Ryani
Unknown Affiliation
Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Electrical & Electronics Engineering Languange, Linguistic, Communication & Media Library & Information Science

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Analisis Cluster Pengelompokan Kepribadian Warga Binaan Pemasyarakatan di Era Revolusi Industri 4.0 Kusumawati, Retno Ryani; Hannibal, Hannibal; Asih, Retika Najmamulat
AKMENIKA Vol 16, No 2 (2019)
Publisher : Universitas PGRI Yogyakarta

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Abstract

Industrial revolution 4.0 has affected all fields, including Indonesian Ministry of Law and Human Rights whose conducting a revitalization of correctional service where capacity was the main point of clustering is now changing into clustering based on change in behavior of the prisoners, which then used as recommendation for placing prisoners into Minimum Security, Medium Security and Maximum Security Prison. Prisoner’s Personality will show a prisoner’s tendency to behave and to think. Personality can be measured through Big Five Personality Model consisting of Openness to Experience, Concientiousness, Extraversion, Agreeableness and Neuroticism. To simplify the placement process, the K-Means Clustering method is used. Of 137 prisoners assessed from Rangkasbitung and Serang Prison, 27 prisoners being placed to Medium Security prison, 52 prisoners to Maximum Security prison, and 58 prisoners to Minimum Security prison.
The Impact of Green Human Resource Management on Organizational Citizenship Behavior for the Environment (OCBE) Warman, Cecep; Debataraja, Lorhenson; Febrianata, Eka; Kusumawati, Retno Ryani; Sucihati, Sucihati
West Science Business and Management Vol. 3 No. 03 (2025): West Science Business and Management
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsbm.v3i03.2233

Abstract

This study investigates the impact of Green Human Resource Management (GHRM) practices on Organizational Citizenship Behavior for the Environment (OCBE) in Indonesia. Using a quantitative approach, data were collected from 130 employees across various industries through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Partial Least Squares–Structural Equation Modeling (SEM-PLS 3). Results show that GHRM significantly and positively influences OCBE, with an explained variance (R²) of 42%. Among the dimensions of GHRM, green training and green rewards emerged as the strongest predictors of OCBE, while green recruitment and green performance appraisal also demonstrated significant but slightly weaker effects. These findings highlight the strategic role of HRM in fostering voluntary pro-environmental behaviors among employees, particularly in the Indonesian cultural context where collectivist values support sustainability. The study contributes to the literature by validating the GHRM–OCBE relationship in a developing country and by identifying the relative importance of different HR practices. Practically, organizations are encouraged to design HR strategies that integrate sustainability into training, rewards, recruitment, and performance management systems to strengthen both environmental performance and employee engagement.
The Transformation and Evolution of Financial Reporting in Indonesia: A Historical Review and Its Manifestation in Financial Management Kusumawati, Retno Ryani; Rahmawati, Rahmawati; Lestari, Etty Puji; Safitri, Julia
Journal of Comprehensive Science Vol. 5 No. 4 (2026): Journal of Comprehensive Science
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jcs.v5i4.4115

Abstract

This research explores the historical development and transformation of financial reporting in Indonesia and its implications for financial management. Using a literature review approach, the research traces the evolution of reporting practices from colonial-era bookkeeping systems to the adoption of IFRS-based standards and the emergence of digital financial reporting. The findings reveal that changes in financial reporting represent more than technical or administrative adjustments; rather, they reflect a broader shift in the role of financial statements as instruments for internal decision-making and strategic financial control. This transformation is closely associated with several important regulatory milestones, including the establishment of the Ikatan Akuntan Indonesia (IAI), the issuance of Standar Akuntansi Keuangan (SAK), the convergence with International Financial Reporting Standards (IFRS), and the introduction of simplified standards such as SAK EMKM designed for micro, small, and medium-sized enterprises. This article contributes to academic discussions by conceptually linking financial reporting with managerial functions and by providing both theoretical and practical insights. In addition, it identifies opportunities for future empirical research, particularly concerning the effectiveness of financial reporting systems in supporting contemporary financial management practices
Co-Authors Asih, Retika Najmamulat Cecep Warman Debataraja, Lorhenson Etty Puji Lestari Febrianata, Eka Hannibal, Hannibal Rahmawati, Rahmawati Safitri, Julia Sucihati, Sucihati