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All Journal Syntax Literate: Jurnal Ilmiah Indonesia West Science Interdisciplinary Studies West Science Interdisciplinary Studies
Pratiwi Octasylva, Annuridya Rosyidta
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The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
The Effects of Green Organizational Citizenship Behavior and Circular Economy Adoption on the Success of Green Accounting Initiatives through Cultural Readiness among Employees of Public Accounting Firms in West Java Wijaya, Muhamad Rizky; Suwandi, Suwandi; Hapsari, Nesti; Pratiwi Octasylva, Annuridya Rosyidta; Sudarmanto, Eko
West Science Interdisciplinary Studies Vol. 3 No. 09 (2025): West Science Interdisciplinary Studies
Publisher : Westscience Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58812/wsis.v3i09.2282

Abstract

This study investigates the influence of Green Organizational Citizenship Behavior (GOCB) and Circular Economy (CE) implementation on the success of Green Accounting (GA) initiatives, mediated by Cultural Readiness (CR) among employees of public accounting firms in West Java. Using a quantitative approach, data were collected from 135 respondents via a Likert scale (1–5) and analyzed using Structural Equation Modeling – Partial Least Squares (SEM-PLS) version 3. The results reveal that both GOCB and CE implementation positively and significantly influence CR, which in turn significantly enhances GA success. Moreover, CR partially mediates the relationships between GOCB, CE implementation, and GA success, highlighting the critical role of organizational culture in supporting sustainability initiatives. These findings suggest that fostering environmentally responsible behaviors, embedding circular economy principles, and cultivating cultural readiness are essential for achieving effective Green Accounting practices in public accounting firms.
Peran Kualitas Layanan Dan Customer Experience Terhadap Loyalitas Pelanggan Dengan Kepuasan Pelanggan Sebagai Variabel Mediasi: Literatur Review Pada Layanan Transportasi Online Naufalika, Defrin Yasyfa Dwi; Tampubolon, Edward Sahat; Pratiwi Octasylva, Annuridya Rosyidta; Vindiana, Afina Putri
Syntax Literate Jurnal Ilmiah Indonesia
Publisher : Syntax Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36418/syntax-literate.v11i2.63809

Abstract

Perkembangan layanan transportasi online mendorong perusahaan untuk tidak hanya berfokus pada akuisisi pelanggan, tetapi juga pada upaya mempertahankan loyalitas pelanggan. Loyalitas pelanggan dipengaruhi oleh berbagai faktor, di antaranya kualitas layanan dan customer experience, dengan kepuasan pelanggan sebagai faktor kunci dalam membentuk perilaku loyal. Namun, hasil penelitian terdahulu menunjukkan temuan yang belum konsisten terkait hubungan antarvariabel tersebut, khususnya mengenai peran kepuasan pelanggan sebagai variabel mediasi. Artikel ini bertujuan untuk mengkaji secara kritis hasil-hasil penelitian terdahulu yang membahas pengaruh kualitas layanan dan customer experience terhadap loyalitas pelanggan pada layanan transportasi online. Metode yang digunakan adalah literature review naratif dengan menelaah artikel-artikel ilmiah yang relevan dari jurnal nasional dan internasional. Hasil kajian menunjukkan bahwa kualitas layanan dan customer experience secara umum berkontribusi positif terhadap kepuasan dan loyalitas pelanggan, namun terdapat inkonsistensi temuan terkait pengaruh langsung kualitas layanan terhadap loyalitas. Perbedaan hasil tersebut mengindikasikan adanya research gap yang membuka peluang bagi penelitian empiris lanjutan untuk menguji secara lebih spesifik peran kepuasan pelanggan sebagai variabel mediasi dalam konteks layanan transportasi online.
Co-Authors Naufalika, Defrin Yasyfa Dwi Nesti Hapsari Sudarmanto, Eko Suwandi Suwandi Tampubolon, Edward Sahat Vindiana, Afina Putri Wijaya, Muhamad Rizky