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All Journal Equator Journal of Management and Entrepreneurship JAMI: Jurnal Ahli Muda Indonesia Jurnal Dharma Bhakti Ekuitas Studi Ilmu Manajemen dan Organisasi Priviet Social Sciences Journal Klabat Accounting Review Klabat Journal of Management Journal of Sustainability, Society, and Eco-Welfare Review of Management, Accounting, and Business Studies JCSE: Journal of Community Service and Empowerment Contemporary Public Administration Review (CoPAR) SAKAGURU: Journal of Pedagogy and Creative Teacher Jurnal Inspektorat
Gunawan, William Ben
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Agriculture, Biological Sciences & Forestry Humanities Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Earth & Planetary Sciences Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences Other

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The interlink between capital structure, sales growth, and sustainable growth rate: Comparative insights from IDX Growth and IDX Sharia Growth Gunawan, William Ben
Klabat Accounting Review Vol. 6 No. 2 (2025): Klabat Accounting Review
Publisher : UNKLAB Business School

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.60090/kar.v6i2.1337.81-93

Abstract

The dynamics of capital structure (CS), sales growth (SG), and sustainable growth rate (SGR) play pivotal roles in corporate finance, impacting a company’s valuation and strategic direction. This study investigates the factors influencing the SGR of companies listed in the IDX Growth 30 and IDX Sharia Growth indices, focusing on the roles of CS and SG. Using a quantitative approach, secondary data from the financial reports of these companies from 2022 to 2023 were analyzed through regression and comparative statistical methods. The findings reveal distinct influences on SGR for each index: within the IDX Growth 30, SG significantly impacts SGR positively, emphasizing the importance of revenue expansion and internal funding, while CS does not show a significant effect. In contrast, for IDX Sharia Growth firms, CS significantly influences SGR, highlighting the effective use of ethical financing sources, whereas SG does not. Despite these differences, there are no significant gaps in SGR between sharia-compliant and non-sharia firms, indicating that both achieve comparable sustainable growth through their respective strategies. Only CSs are different between these two types of firms. These results suggest that tailored growth strategies are essential, with conventional firms focusing on sales and market expansion and sharia-compliant firms leveraging ethical financing and operational efficiencies. Future research should consider additional variables like ownership structure and macroeconomic factors to further understand their impact on SGR across different firm categories.
Revisiting the Sustainable Development Goal 4 “Quality Education”: Insights, Prospects, and Recommendations Gunawan, William Ben
SAKAGURU: Journal of Pedagogy and Creative Teacher Vol 2 No 1 (2025): May 2025 | SAKAGURU: Journal of Pedagogy and Creative Teacher
Publisher : Wise Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70211/sakaguru.v2i1.202

Abstract

This paper explores the global challenges and prospects associated with the implementation of the United Nations Sustainable Development Goals (SDGs), with a focused analysis on Goal 4: Quality Education. Drawing on current data, scholarly research, and policy reports, the study identifies disparities in educational access and quality across regions, emphasizing how socio-economic, geographical, political, and digital divides impede equitable learning opportunities. A comparative analysis of four countries—Nigeria, India, Finland, and Japan—illustrates how varying governance structures, economic capacities, and cultural dynamics shape education outcomes. The study further examines the impact of global phenomena such as the COVID-19 pandemic, geopolitical tensions, energy transitions, and economic downturns on educational systems. Through this multi-scalar analysis, the paper identifies structural barriers and systemic weaknesses that hinder progress toward SDG 4, particularly in low-income and conflict-affected regions. The paper concludes by offering actionable recommendations, including intersectoral collaboration, inclusive education policy reforms, investment in digital infrastructure, and capacity building in under-resourced areas. The findings underscore the need for globally coordinated, locally adapted strategies that center equity and resilience to ensure the realization of inclusive and quality education for all by 2030.
The Strategic Approach to Recruitment and Selection at WIKA Rekayasa Konstruksi: Implication and Recommendation Gunawan, William Ben; Oktavia, Yesica Dyah; Budiman, Arif Harry; Diptawibowo, Narendra Diwangkara
Contemporary Public Administration Review Vol. 2 No. 2 (2025): Contemporary Public Administration Review (CoPAR)
Publisher : Department of Public Administration, Parahyangan Catholic University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26593/copar.v2i2.8733.120-142

Abstract

Recruitment and selection are critical components of human resource management, as they directly influence an organization’s ability to attract, identify, and retain top talent in a competitive industry. Despite extensive literature on recruitment strategies, limited research examines the integration of these practices with long-term organizational goals in Indonesian construction firms. This study explores the strategic recruitment and selection processes at WIKA Rekayasa Konstruksi (WRK), a subsidiary of PT Wijaya Karya Tbk (WIKA), and their impact on the quality of human resources as well as organizational performance. This study seeks to address this gap by analyzing WRK’s methodologies, assessing their effectiveness, and offering strategic recommendations for improvement. This research employed a descriptive qualitative approach, the data was collected through interviews with a key informant, WRK’s Senior Manager of the Human Capital division. The findings reveal that while WRK employs comprehensive methods—such as competitive salary offerings, digital recruitment platforms, and multi-stage evaluations—there is room for improvement in aligning recruitment practices with strategic objectives and enhancing transparency in cost-related communication during post-selection stages. This research contributes to the academic discourse by highlighting best practices and challenges in recruitment within the construction sector, offering actionable insights for organizations aiming to optimize human resource management strategies.
Strengthening Public Sector Integrity through Good Corporate Governance: Insights from Bibliometric Analysis and Literature Review Gunawan, William Ben; Setyaningsih, Putri Anggraini; Rahmawati, Nisa; Rahman, Abdu
Jurnal Inspektorat Vol. 1 No. 2 (2025): Jurnal Inspektorat
Publisher : Inspektorat Kabupaten Majalengka

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64527/inspektorat.v1i2.48

Abstract

Research on GCG has expanded significantly due to growing public scrutiny, the demand for accountability, and the recognition that governance quality shapes institutional integrity. This study explores the evolving landscape of research on GCG through a bibliometric analysis and literature review. Using data extracted from Scopus and visualized via VOSviewer, keyword mapping identifies GCG as the central theme, frequently associated with financial performance, firm value, corporate social responsibility, earnings management, and audit committees. Overlay visualization indicates a shift in focus from traditional financial metrics toward broader governance dimensions, including transparency and stakeholder engagement. These findings suggest that the discourse around GCG has matured beyond its financial roots to encompass ethical and institutional perspectives. Thus, this paper serves as a reference point for academics, practitioners, and policymakers seeking to enhance governance frameworks in private and public institutions. Future research should employ multi-method approaches to investigate causal relationships and contextual differences.
Co-Authors Budiman, Arif Harry Diptawibowo, Narendra Diwangkara Febriyanti, Monica Sofchah Gunawan, Alexander Ivan Heikal, Jerry Mikhail, Lukas Mulyo, Iksan Adityo Nashera, Auliana Nisa Rahmawati, Nisa Nisa, Safrilina Husnun Oktavia, Yesica Dyah Perwitasari, Ghazlina Putri Rahman, Abdu Sari, Dyah Kartika Setyani, Angelica Herdyandra Setyaningsih, Putri Anggraini