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All Journal Owner : Riset dan Jurnal Akuntansi Jurnal Pendidikan Akuntansi dan Keuangan JAD: Jurnal Riset Akuntansi & Keuangan Dewantara The Asia Pacific Journal Of Management Studies Jurnal Studia Akuntansi dan Bisnis (The Indonesian Journal of Management & Accounting) Jurnal Abdimas Bina Bangsa Journal of Economy, Accounting and Management Science (JEAMS) Applied Accounting and Management Review Journal of Accounting, Management, Economics, and Business RUBINSTEIN Journal of Community Research & Engagement (JCRE) Islamic Studies in the World Journal Markcount Finance
Siti Mudawanah
Universitas La Tansa Mashiro
Religion Agriculture, Biological Sciences & Forestry Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Materials Science & Nanotechnology Mathematics Social Sciences Other

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Performance Measurement System: Management Accounting Information System And Total Quality Management Siti Mudawanah; Paniran
Journal of Economy, Accounting and Management Science (JEAMS) Vol. 7 No. 2 (2026): March
Publisher : Faculty of Economics, Merdeka University Surabaya, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55173/jeams.v7i2.99

Abstract

A performance measurement system is the ability for companies to measure how well employees and managers are performing well in meeting current standards and improving every time. In addition, to evaluate employees, a performance measurement system can also develop and motivate employees. The purpose of this study is to determine the influence of Management Accounting Information System and Total Quality Management on the Performance Measurement System in the Production Department of PT. Aplus Pacific for the 2024 period. The hypothesis in this study is suspected to be the Influence of Broad Scope, Employee Involvement and Teamwork. This study uses a quantitative method using primary data through the distribution of questionnaires. The population and this research is the company PT. Aplus Pacific. Sampling used saturated sampling with a total of 53 respondents. The data analysis techniques used in this study used validity tests, reliability tests, normality tests, heteroscedasticity tests, multicollinearity tests, autocorrelation tests, classical assumption tests, multiple linear regression analysis tests, correlation coefficient tests, determination coefficient tests, partial tests and simultaneous tests supported by the IBM SPSSS Statistics Version 20 program. The results of this study show that (1) Partially Broad Scope has a significant effect on Quality. (2) Partially, Employee Involvement Does Not Have a Significant Effect on Quality (3) Partially, Teamwork Does Not Have a Significant Effect on Quality (4) Simultaneously Broad Scope, Employee Involvement, and Teamwork Have a Significant Effect on Quality in the Production Department of PT. Aplus Pacific for the 2024 period. With this research, companies are advised to continue to expand the scope of their projects, but still pay attention to existing resources. And it is necessary to conduct further analysis regarding the type of new projects that have the potential to improve quality and the company needs to maintain and increase sales, streamline costs and develop new products in order to improve quality.
Green Intellectual Capital, ESG Practices, and SDG Achievement: Evidence from Indonesian Listed Firms Siti Mudawanah; Karsam; Imas Fatimah
Journal of Accounting, Management, Economics, and Business (ANALYSIS) Vol. 3 No. 2 (2025)
Publisher : Edupedia Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56855/analysis.v3i2.2499

Abstract

Firms operating in environmentally sensitive industries face increasing pressure to translate sustainability commitments into measurable contributions to the Sustainable Development Goals (SDGs). This study examines whether Green Intellectual Capital (GIC) and Environmental, Social, and Governance (ESG) practices explain firm-level SDG achievement in Indonesian listed firms. Previous studies have predominantly examined GIC and ESG in relation to financial performance, firm value, environmental performance, green innovation, and sustainability reporting. Consequently, limited evidence explains whether knowledge-based green resources and formal ESG practices independently contribute to a broader sustainable-development outcome. This study integrates GIC and ESG as two conceptually distinct but complementary sustainability mechanisms. GIC represents firms’ knowledge-based green capabilities, whereas ESG represents the formal organizational practices through which sustainability responsibilities are implemented and governed. The study employs a quantitative explanatory design using 216 valid managerial responses representing 72 Indonesian listed firms operating in environmentally sensitive industries. The hypotheses are tested using Partial Least Squares Structural Equation Modeling (PLS-SEM). GIC has a positive and significant association with SDG achievement, while ESG also exhibits a positive and significant. The model explains 49.9% of the variance in SDG achievement. Sustainable development at the firm level requires both knowledge-based green capabilities and formal ESG implementation. The findings extend sustainability accounting research by demonstrating that intangible green resources and ESG practices provide distinct organizational pathways toward SDG achievement.
Co-Authors Ade Sahruroji Ana Ima Sofana Anita Ester Rahayu Apriyanto Apriyanto Apriyanto, Apriyanto Asep Sopiyan Azzahra, Siti Chafid, Nurul Della Octavia, Maura Desi Nuraini Dewi, Susana Dini Arifian Dwi Purnomo, Adi Edi Sutanto Ela Widasari Fatimah, Imas Fia Fadia Inayah Ginting, Fajar Mediawan hanifah hanifah Herlina Herlina Herlina, Herlina Hikmah Pravitasari Ila Nadilah Ilmi Albadiah Karsam Laula Dwi Marthika M. Luthfan Hidayat M. Wildan, M. Machmud Muthanudin Maesaroh Mike Mega Rahayu Muhammad Wahid Murniawan Murniawan, Muhammad Wahid Nalsal, Pindonta Nisa Medithiana Novia Nurhofiani, Anisa Nurlaelah Nurlaelah Nurlaelah, Nurlaelah Paniran Paniran Pindonta Nalsal Pindonta Nalsal Purba Pindonta Nalsal Purba Purnomo, Adi Dwi Siti Mira Mutiah sutanto, Edi Taufiqurrohman, Taufiqurrohman Widasari, Ela