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Green Accounting Implementation and Its Influence on Corporate Environmental Responsibility Disclosure in Indonesian Public Companies Syarkani, Yofy
ENDLESS: INTERNATIONAL JOURNAL OF FUTURE STUDIES Vol. 8 No. 2 (2025): ENDLESS: International Journal of Future Studies
Publisher : Global Writing Academica Researching & Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/endlessjournal.v8i2.346

This study investigates the implementation of green accounting and its influence on corporate environmental responsibility disclosure among public companies in Indonesia through a comprehensive literature review. As environmental concerns continue to shape corporate governance globally, the adoption of green accounting practices has become increasingly relevant in emerging economies. This paper synthesizes previous research findings to evaluate how green accounting frameworks contribute to the transparency and accountability of environmental reporting. By analyzing scholarly articles, regulatory documents, and industry case studies published between 2010 and 2024, the study identifies key drivers, barriers, and patterns in environmental disclosure. It further explores how Indonesian public companies respond to environmental pressures and regulatory demands through green accounting mechanisms. The findings suggest that while regulatory frameworks support disclosure initiatives, practical implementation remains inconsistent due to limited awareness and resource constraints. Moreover, companies with proactive environmental strategies tend to disclose more comprehensive sustainability reports. This paper contributes to existing knowledge by contextualizing global green accounting practices within the Indonesian corporate landscape. The study also highlights the need for enhanced policy enforcement and capacity building to strengthen disclosure quality. Ultimately, the review underscores the strategic role of green accounting in promoting long-term environmental accountability in corporate reporting.

THE MEDIATING ROLE OF ORGANIZATIONAL AGILITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION AND FIRM PERFORMANCE Syarkani, Yofy
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1057

This study investigates the mediating role of organizational agility in the relationship between digital transformation and firm performance through a comprehensive literature review. As digital technologies increasingly reshape competitive dynamics, organizations are compelled to adapt rapidly to sustain operational efficiency and strategic relevance. While existing literature has widely acknowledged the positive impact of digital transformation on performance, the mechanisms through which this transformation translates into measurable outcomes remain underexplored. Organizational agility has emerged as a critical capability that enables firms to navigate uncertainty and capitalize on digital investments. This article synthesizes findings from peer-reviewed sources published between 2015 and 2024, accessed through Scopus, Web of Science, and Google Scholar. The review reveals that agility enhances the responsiveness, adaptability, and innovation potential of firms undergoing digital transformation. It further identifies agility as a strategic mediator that bridges digital initiatives with superior performance metrics such as profitability, market share, and customer satisfaction. The findings contribute to a deeper understanding of the dynamic capabilities perspective in digital contexts. This study also highlights conceptual gaps and calls for empirical research to validate the mediating effect of agility across industries and firm sizes. The article offers theoretical insights and practical guidance for managers seeking to align digital strategies with organizational capabilities to drive sustainable performance.

THE MEDIATING ROLE OF ORGANIZATIONAL AGILITY IN THE RELATIONSHIP BETWEEN DIGITAL TRANSFORMATION AND FIRM PERFORMANCE Syarkani, Yofy
Journal of Social and Economics Research Vol 7 No 2 (2025): JSER, December 2025
Publisher : Ikatan Dosen Menulis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/jser.v7i2.1057

This study investigates the mediating role of organizational agility in the relationship between digital transformation and firm performance through a comprehensive literature review. As digital technologies increasingly reshape competitive dynamics, organizations are compelled to adapt rapidly to sustain operational efficiency and strategic relevance. While existing literature has widely acknowledged the positive impact of digital transformation on performance, the mechanisms through which this transformation translates into measurable outcomes remain underexplored. Organizational agility has emerged as a critical capability that enables firms to navigate uncertainty and capitalize on digital investments. This article synthesizes findings from peer-reviewed sources published between 2015 and 2024, accessed through Scopus, Web of Science, and Google Scholar. The review reveals that agility enhances the responsiveness, adaptability, and innovation potential of firms undergoing digital transformation. It further identifies agility as a strategic mediator that bridges digital initiatives with superior performance metrics such as profitability, market share, and customer satisfaction. The findings contribute to a deeper understanding of the dynamic capabilities perspective in digital contexts. This study also highlights conceptual gaps and calls for empirical research to validate the mediating effect of agility across industries and firm sizes. The article offers theoretical insights and practical guidance for managers seeking to align digital strategies with organizational capabilities to drive sustainable performance.

The Implementation of the (Human Immunodeficiency Virus) / (Acquired Immune Deficiency Syndrome) Prevention Policy at the Kedungwaringin Community Health Center, Kedungwaringin District, Bekasi Regency Nani Maryani; Yeti Rohayati; Yofy Syarkani
INFOKUM Vol. 13 No. 06 (2025): Infokum
Publisher : Sean Institute

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This study aims to analyze the implementation of the HIV/AIDS prevention policy at the Kedungwaringin Community Health Center (Puskesmas), Bekasi Regency, based on the Van Meter and Van Horn policy implementation model, which includes six variables: policy standards and objectives, resources, inter-organizational communication, implementing characteristics, socio-economic-political conditions, and implementers’ disposition. The research employed a descriptive qualitative method, with data collected through in-depth interviews with program managers, health workers, and PLWHA (People Living with HIV/AIDS). The results show that the implementation of the policy has a clear legal basis and standard operating procedures (SOPs), but they are not yet fully understood by all implementers, particularly cadres who have not received further training. Limited human resources, operational funds, and training are the main obstacles to program effectiveness. Vertical communication with the Health Office functions well through the SIHA 2.1 application, but horizontal communication with village authorities, NGOs, and the community remains suboptimal. In addition, social stigma against PLWHA and economic barriers among the community hinder sustainable access to health services. Program implementers’ motivation tends to decline due to high workloads, lack of incentives, and insufficient supervision. In conclusion, the implementation of the HIV/AIDS prevention policy at the Kedungwaringin Community Health Center has been carried out but is not yet optimal. Strengthening human resource capacity, regional budget support, cross-sectoral coordination, and educational and inclusive approaches are needed to reduce stigma and expand service coverage. Support from all stakeholders is essential for the policy to be implemented effectively and sustainably.

SUSTAINABLE SUPPLY CHAIN PRACTICES AND THEIR IMPACT ON COMPETITIVE ADVANTAGE: EVIDENCE FROM INDONESIA’S MANUFACTURING SECTOR Syarkani, Yofy
Branding: Jurnal Manajemen dan Bisnis Vol 4 No 1 (2025): BRANDING: Jurnal Manajemen dan Bisnis
Publisher : UIN Sunan Gunung Djati Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.15575/jb.v4i1.50204

This study explores the relationship between sustainable supply chain practices (SSCP) and competitive advantage within Indonesia’s manufacturing sector through a structured literature review approach. As global industries face mounting pressure to integrate environmental and social considerations into their operations, the need for sustainable supply chain strategies has become increasingly critical. Despite a growing body of literature, empirical insights specific to Indonesia’s manufacturing context remain fragmented and underexplored. This paper synthesizes existing research to identify key dimensions of SSCP environmental management, ethical sourcing, and circular logistics and their strategic relevance to competitiveness. Using data extracted from peer-reviewed sources indexed in Scopus and other academic databases, the study applies a narrative review method to consolidate findings. The results indicate that firms adopting sustainable practices tend to achieve improved brand reputation, cost efficiency, regulatory compliance, and innovation capacity. Furthermore, the integration of sustainability into supply chains enhances long-term resilience and stakeholder trust. However, challenges persist, including lack of infrastructure, limited awareness, and regulatory inconsistency in the Indonesian context. This review not only bridges theoretical perspectives but also offers practical implications for policymakers and industry leaders. It concludes by highlighting research gaps and proposing future directions to advance sustainable supply chain scholarship in emerging economies.

The Anatomy of Financial Risk: A Legal and Economic Perspective on Hospital and Healthcare Management Yofi Syarkani; Iwan Kusnawirawan; Hernayati Hernayati; Dwi Ratna Sari Handayan; Imam Waluyo
Jurnal Inovasi Global Vol. 3 No. 5 (2025): Jurnal Inovasi Global
Publisher : Riviera Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58344/jig.v3i5.345

Financial and legal risk management in healthcare, particularly under national health insurance programs like Indonesia’s Jaminan Kesehatan Nasional (JKN), is critical for ensuring sustainable and high-quality care delivery. This study explores the multifaceted financial risks faced by hospitals, including rising operational costs, unpredictable patient volumes, inadequate reimbursement mechanisms, and delays in insurance payments. Additionally, it examines the legal frameworks governing billing practices, patient privacy, and fraud prevention, highlighting the consequences of non-compliance, such as financial penalties and reputational damage. Through a systematic literature review, this research identifies integrated risk management (IRM) strategies that combine financial, operational, and legal approaches to mitigate risks. Key strategies include implementing robust financial monitoring systems, strengthening legal compliance through staff training and audits, and advocating for policy reforms to address systemic gaps. Case studies from Indonesia and other countries illustrate the effectiveness of these strategies in improving financial sustainability and regulatory compliance. The findings underscore the importance of adopting IRM frameworks, investing in technology, and conducting further research to evaluate best practices. This study contributes to the growing body of literature by integrating economic and legal perspectives, offering actionable recommendations for healthcare systems operating under national health insurance programs.

FLASHBACK FINANCE: DEVELOPING A STRATEGY FOR BUSINESS SUSTAINABILITY Yofi Syarkani; Alfiana; Abdul Munim Al Basmeleh
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Vol. 1 No. 11 (2024): INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE)
Publisher : Adisam Publisher

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A business continuity strategy is a collection of organizational objectives, guidelines, plans, and initiatives with the goal of spotting market possibilities, maintaining the company, and generating revenue. Business sustainability strategy is part of business strategy and cannot be separated from the business model. To grow the business sustainably, companies must continue to evaluate their business strategies. Business strategy analysis is an important step in designing a viable business model, so that it has a lasting impact on business life. Businesses should have appropriate financial strategies and management to face changes in tough business strategies. Effective communication between the finance department and other departments is crucial for the implementation of financial management initiatives. To meet shared financial objectives, all departments within the firm must collaborate. Businesses may enhance performance, preserve financial stability, and guarantee long-term sustainability by putting suitable financial management techniques into practice. This research discusses the definition and principles of sustainability in a business context, financial approaches to maintaining and improving business sustainability, details of strategies adopted by businesses to ensure their sustainability, and a discussion of key findings that show the relationship between historical financial analysis and the development of sustainability strategies.

Legal–Fiscal Integration in PPP Models for Sustainable Financing of Free Nutritional Meal Programs Iwan Kusnawirawan; Yofi Syarkani; Hernayati; Dwi Ratna Sari Handayani; Muhammad Arsyad Subu; Imam Waluyo
Moneta : Journal of Economics and Finance Vol. 4 No. 2 (2026): April 2026
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/moneta.v4i2.1325

The expansion of Free Nutritional Meal Programs (FNMPs) has intensified fiscal and governance challenges, particularly in countries operating under constrained public budgets and evolving regulatory frameworks. While Public–Private Partnerships (PPPs) are increasingly promoted as alternative financing mechanisms, existing studies tend to treat legal and fiscal dimensions separately, creating a critical gap in understanding how integrated governance design supports sustainability.This study examines how PPP models can be leveraged through a legal–fiscal integration framework to ensure sustainable FNMP financing. Using a qualitative document-based policy analysis, the research systematically reviews academic literature from Scopus and Web of Science, combined with policy and evaluation reports from institutions such as the World Bank and OECD. A total of 48 documents were analyzed using thematic coding and an evidence-linkage matrix to ensure transparency and analytical rigor. The findings identify three interdependent governance mechanisms: hybrid financing structures, performance-based payment systems, and adaptive risk allocation frameworks. These mechanisms collectively demonstrate that sustainability in FNMP-oriented PPPs is not determined by single policy instruments, but by the integration of legal enforceability and fiscal design.This study contributes by developing an integrated legal–fiscal governance framework for nutrition-focused PPPs, offering a novel policy perspective that bridges public finance and legal design. The framework provides actionable guidance for policymakers to transform politically driven nutrition programs into fiscally sustainable and institutionally robust public health systems.

The Influence of Ethical Leadership on Financial Performance and Human Resource Satisfaction in Islamic Banking Institutions Yofy Syarkani
INFLUENCE: INTERNATIONAL JOURNAL OF SCIENCE REVIEW Vol. 7 No. 1 (2025): INFLUENCE: International Journal of Science Review
Publisher : Global Writing Academica Researching and Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/influencejournal.v7i1.287

This literature review explores the influence of ethical leadership on financial performance and human resource satisfaction within Islamic banking institutions. Ethical leadership, grounded in principles of integrity, fairness, and accountability, is increasingly recognized as a critical determinant of organizational outcomes. The review synthesizes findings from peer-reviewed articles published over the past decade, focusing on empirical studies within Islamic financial contexts. Results indicate that ethical leadership positively correlates with improved financial performance, largely through enhanced stakeholder trust, risk mitigation, and reputational strength. Additionally, employee satisfaction appears to be significantly influenced by leaders who demonstrate ethical conduct, transparency, and alignment with Islamic values. The analysis further highlights that ethical leadership in Islamic banking institutions is often reinforced by Sharia principles, creating a unique cultural and normative framework. However, discrepancies in implementation practices and measurement approaches remain notable across institutions and regions. This study identifies theoretical gaps and calls for more integrated models that link ethical leadership with performance metrics and employee well-being in Islamic finance. It also emphasizes the need for cross-cultural and longitudinal studies to capture the dynamic nature of leadership ethics. The review offers strategic implications for policymakers and banking executives seeking to strengthen institutional sustainability and ethical governance.

THE ROLE OF BEHAVIORAL ACCOUNTING IN BUDGETARY CONTROL OF PUBLIC CORPORATIONS IN INDONESIA Yofy Syarkani
PAPATUNG: Jurnal Ilmu Administrasi Publik, Pemerintahan dan Politik Vol 7 No 3 (2024): PAPATUNG Volume 7 Nomor 3 Tahun 2024
Publisher : GoAcademica Research dan Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54783/japp.v7i3.1390

This article explores the role of behavioral accounting in enhancing budgetary control within public corporations in Indonesia. As public sector organizations face increasing demands for accountability and efficiency, understanding the psychological and behavioral aspects influencing financial decision-making has become crucial. Behavioral accounting, which integrates insights from psychology and organizational behavior, offers a nuanced perspective on budgeting practices beyond traditional financial metrics. This literature review synthesizes findings from peer-reviewed journals, institutional reports, and theoretical frameworks to identify key behavioral factors affecting budgeting effectiveness. The study highlights how cognitive biases, leadership styles, motivation, and communication dynamics influence budget preparation, implementation, and monitoring. Moreover, it examines the alignment between behavioral accounting practices and Indonesia’s bureaucratic and regulatory environment. Through a thematic analysis of the selected literature, the paper identifies common challenges such as resistance to budget targets, lack of participatory processes, and psychological ownership issues. The review also draws comparative insights from international practices to contextualize Indonesia’s experience. Ultimately, the study proposes strategic implications for integrating behavioral insights into public financial management. This article contributes to the discourse on reforming public sector accountability by emphasizing the human dimensions of budgetary control.

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