Articles
<![CDATA[The Role of Carbon Risk Perception, Accountant Behavioral Compliance and Sustainability Mindset on the Accuracy of Carbon Performance Reporting ]]>
<![CDATA[Gusti Meinar Girda Ariani]]>;
<![CDATA[Syahrani Syahrani]]>;
<![CDATA[Maria Yovita R Pandin]]>;
<![CDATA[Amiartuti Kusmaningtyas]]>
<![CDATA[ Harmony Management: International Journal of Management Science and Business Vol. 2 No. 4 (2025): International Journal of Management Science and Business ]]>
Publisher : <![CDATA[International Forum of Researchers and Lecturers ]]>
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DOI: 10.70062/harmonymanagement.v2i4.470
<![CDATA[This study aims to analyze the development and scientific relationship between carbon risk perception, behavioral compliance of accountants, and sustainability mindset on the accuracy of carbon performance reporting through a bibliometric approach. This study is driven by the increasing need for accurate carbon reporting amidst global demands for sustainability transparency, as well as the limited understanding of the role of behavioral and psychological factors of accountants in ensuring the reliability of carbon reports. Research data was obtained from two leading scientific databases, namely Scopus and Google Scholar, with the main keywords "carbon risk perception," "behavioral compliance of accountants," "sustainability mindset," and "accuracy of carbon performance reporting." The data selection process was carried out using the PRISMA method to ensure the relevance and validity of the analyzed articles, while bibliometric analysis and visualization were performed using VOSviewer software. The results of the study indicate that the topic related to carbon reporting accuracy has evolved from a technical approach to a behavioral and psychological approach. Network and density visualizations show that behavioral compliance and sus-tainability mindset issues are still new but have high potential for development. Meanwhile, the authors' collaboration map demonstrates the geographic limitations of research, which remains concentrated in developed countries. These findings have important theoretical and practical implications, namely the need to integrate behavioral theory and professional ethics into sustainability accounting research and to en-hance accountants' capacity to understand carbon risks to ensure the accuracy of future sustainability re-porting.]]>
<![CDATA[Peran Communication Dalam Meningkatkan Employee Performance Melalui Corporate Culture Sebagai Variabel Mediasi Pada Karyawan Kopi Kenangan Di Sidoarjo ]]>
<![CDATA[Ningtyas, Dian]]>;
<![CDATA[Kusmaningtyas, Amiartuti]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i4.4887
<![CDATA[Penelitian ini bertujuan untuk mengetahui pengaruh communication terhadap employee performance dengan corporate culture sebagai variabel mediasi pada barista Kopi Kenangan di wilayah Sidoarjo. Latar belakang penelitian ini berangkat dari pentingnya peran communication yang efektif dalam menciptakan lingkungan kerja yang kondusif, serta bagaimana corporate culture dapat memperkuat dampak communication terhadap peningkatan employee performance. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan teknik pengambilan sampel jenuh, di mana seluruh populasi yang berjumlah 63 barista dijadikan responden. Analisis data dilakukan dengan metode Path Analysis menggunakan perangkat lunak SmartPLS, karena penelitian ini menguji hubungan langsung dan tidak langsung antar variabel. Hasil uji kualitas data menunjukkan bahwa seluruh instrumen penelitian telah memenuhi kriteria validitas dan reliabilitas. Seluruh indikator memiliki nilai outer loading di atas 0,70 dan nilai AVE melebihi 0,50 yang menunjukkan validitas konvergen terpenuhi. Validitas diskriminan juga baik berdasarkan cross loading dan Fornell–Larcker Criterion, sementara reliabilitas instrumen tercapai melalui nilai Composite Reliability dan Cronbach’s Alpha yang berada di atas batas minimum 0,70. Secara empiris, penelitian ini menemukan bahwa communication berpengaruh positif dan signifikan terhadap corporate culture, serta juga berpengaruh langsung terhadap employee performance. Corporate culture terbukti memiliki pengaruh positif terhadap employee performance dan berperan sebagai mediasi parsial dalam hubungan antara communication dan employee performance. Berdasarkan temuan ini, penelitian menegaskan bahwa communication yang efektif dan corporate culture yang kuat merupakan faktor penting dalam meningkatkan employee performance barista. Disarankan untuk memakai objek lain dalam penelitian selanjutnya untuk mendapatkan analisa yang berbeda.]]>
<![CDATA[Peran Empowerment Untuk Meningkatkan Employee Performance Melalui Corporate Culture Karyawan Yayasan Griya Al Qur’an di Surabaya ]]>
<![CDATA[Aby, Maulana Setya]]>;
<![CDATA[Kusmaningtyas, Amiartuti]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i4.5274
<![CDATA[Penelitian ini bertujuan untuk menganalisis peran empowerment dalam meningkatkan employee performance dengan corporate culture sebagai variabel mediasi pada Yayasan Griya Al Qur’an Surabaya. Penelitian ini dilatarbelakangi oleh pandangan bahwa sumber daya manusia merupakan aset strategis organisasi yang memiliki peran sentral dalam menciptakan dan mempertahankan keunggulan bersaing yang berkelanjutan. Pemberdayaan karyawan dipandang sebagai upaya penting dalam meningkatkan kapasitas, keterlibatan, dan tanggung jawab individu, namun efektivitasnya sangat bergantung pada konteks budaya organisasi yang mendukung. Pendekatan penelitian yang digunakan adalah pendekatan kuantitatif dengan desain kausal, yang bertujuan untuk menjelaskan hubungan sebab-akibat antarvariabel. Populasi penelitian mencakup seluruh karyawan Yayasan Griya Al Qur’an Surabaya yang berjumlah 30 orang. Teknik pengambilan sampel yang digunakan adalah sampel jenuh, sehingga seluruh anggota populasi dijadikan responden penelitian. Data penelitian dikumpulkan melalui penyebaran kuesioner yang disusun menggunakan skala Likert. Selanjutnya, data dianalisis menggunakan metode Structural Equation Modeling (SEM) berbasis Partial Least Squares (PLS) dengan bantuan perangkat lunak SmartPLS 4. Hasil analisis menunjukkan bahwa empowerment berpengaruh signifikan terhadap corporate culture, dan corporate culture juga berpengaruh signifikan terhadap employee performance. Namun demikian, empowerment tidak terbukti berpengaruh langsung terhadap employee performance. Pengujian pengaruh tidak langsung mengonfirmasi bahwa corporate culture memediasi secara penuh hubungan antara empowerment dan employee performance. Temuan ini menegaskan bahwa peningkatan kinerja karyawan tidak cukup hanya mengandalkan pemberdayaan individu, tetapi harus didukung oleh pembentukan budaya organisasi yang kuat, konsisten, dan terinternalisasi secara menyeluruh.]]>
<![CDATA[Perceived Organizational Support Untuk Meningkatkan Employee Performance Melalui Corporate Culture Karyawan Perusahaan Jaya Bags Krian Di Sidoarjo ]]>
<![CDATA[Ali, Ahmad Fauzan]]>;
<![CDATA[Kusmaningtyas, Amiartuti]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i4.5276
<![CDATA[This study aims to examine the influence of Perceived Organizational Support (POS) and Corporate Culture on Employee Performance at Jaya Bags Company located in Krian, Sidoarjo. The study is grounded in the view that employees’ perceptions of organizational support play a crucial role in shaping work attitudes, commitment, and performance outcomes. Organizational support is expected to encourage positive behavior by fostering a sense of appreciation and belonging among employees. The research employs a quantitative approach with a causal research design to analyze the relationships among variables. The population consists of all 42 employees of Jaya Bags Company. A saturated sampling technique was applied, meaning that the entire population was involved as respondents. Data were collected using structured questionnaires based on a Likert scale to ensure consistency in responses. The data were then analyzed using the Partial Least Square–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The results indicate that Perceived Organizational Support has a significant positive effect on Corporate Culture, demonstrating that supportive organizational practices contribute to the development of shared values and norms. Corporate Culture is also found to have a significant effect on Employee Performance. However, POS does not have a significant direct effect on Employee Performance. Further analysis confirms that Corporate Culture mediates the relationship between POS and Employee Performance. These findings highlight that improving employee performance requires not only organizational support but also the strengthening of corporate culture as a key mechanism for achieving sustainable performance outcomes.]]>
<![CDATA[Peningkatan Employee Performance melalui Work Life dan Corporate Culture di Nuasana Living Management Surabaya ]]>
<![CDATA[Septiani, Mely]]>;
<![CDATA[Kusmaningtyas, Amiartuti]]>
<![CDATA[ RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 4 No. 4 (2026): November - January ]]>
Publisher : <![CDATA[Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai ]]>
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DOI: 10.31004/riggs.v4i4.5666
<![CDATA[Studi ini bertujuan menganalisis pengaruh Work Life terhadap Employee Performance dengan Corporate Culture sebagai variabel perantara pada karyawan Nuasana Living Management Surabaya. Permasalahan kinerja karyawan dinilai berkaitan dengan ketidakseimbangan kehidupan kerja serta budaya organisasi yang belum optimal. Penelitian ini menggunakan metode kuantitatif dengan pendekatan path analysis, melibatkan seluruh karyawan tetap sebanyak 33 orang melalui teknik sampel jenuh. Data dikumpulkan menggunakan kuesioner skala Likert dan dianalisis melalui uji validitas, reliabilitas, serta model struktural menggunakan SmartPLS. Hasil penelitian menunjukkan variabel Work Life memengaruhi Corporate Culture. Hal tersebut dapat mengindikasikan, Work Life (WL) memengaruhi signifikan pada Corporate Culture (CC). Bahwa makin seseorang tersebut mampu menyeimbangkan kehidupan pribadi dengan kehidupan kerja, maka hal tersebut dapat menyebabkan munculnya Corporate Culture (budaya organisasi) yang kondusif. Hal ini sesuai dengan RBV teori yang dipergunakan pada studi ini, yang menjelaskan bahwa makin organisasi itu mampu memanfaatkan sumber daya yang dimiliki (karyawan yang mampu menjalankan work life) maka akan menyebabkan munculnya sesuatu yang produktif dalam hal ini Corporate Culture (CC) yang baik. Corporate Culture tidak mampu memediasi pengaruh Work Life terhadap Employee Performance. Hal ini menegaskan bahwa corporate culture (CC) tidak menjadi perantara pengaruh Work Life (WL) terhadap employee performance (EP). Ketidaksignifikanan ini terjadi karena work life (WL) memengaruhi cukup besar terhadap Corporate Culture (CC), tetapi Corporate Culture (CC) tidak cukup kuat untuk memengaruhi Employee Performance (EP). Dengan demikian, ada faktor lain seperti kepemimpinan, motivasi kerja, dan beban kerja yang dapat memperlemah hubungan antar variabel.]]>
<![CDATA[PENGARUH PENERAPAN GREEN ACCOUNTING TERHADAP KUALITAS PENGUNGKAPAN CORPORATE SOCIAL RESPONSIBILITY DI PERUSAHAAN PUBLIK INDONESIA ]]>
<![CDATA[Da Silva, Jose]]>;
<![CDATA[Da Costa, Juvenal]]>;
<![CDATA[Da Costa, Francisco]]>;
<![CDATA[Pandin, Maria Yovita R.]]>;
<![CDATA[Kusmaningtyas, Amiartuti]]>
<![CDATA[ KINDAI Vol 21 No 3 (2025): KINDAI ]]>
Publisher : <![CDATA[JURNAL KINDAI ]]>
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DOI: 10.35972/kindai.v21i3.2540
<![CDATA[This study examines the effect of green accounting implementation on the quality of corporate social responsibility (CSR) disclosure in Indonesian public companies during the 2020–2024 period. The study is motivated by growing global demands for sustainable business practices and transparent social and environmental reporting. Secondary data were obtained from annual and sustainability reports of companies listed on the Indonesia Stock Exchange. A total of 112 firms were selected using purposive sampling. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that green accounting has a positive and significant effect on CSR disclosure quality, with a path coefficient of 0.739 and a p-value below 0.001. These findings highlight the role of environmental accounting in enhancing corporate transparency and accountability and in supporting higher-quality sustainability reporting. Keywords: green accounting, CSR disclosure, sustainability reporting, environmental management, Indonesia]]>
<![CDATA[Transformational Leadership to Enhance Innovative Work Behavior through Organizational Learning Readiness and Knowledge Sharing Behavior as Mediating Variables among Employees of Brighton Real Estate Spazio Surabaya ]]>
<![CDATA[Andi Ernanti Wahyuni Oktaviana]]>;
<![CDATA[Amiartuti Kusmaningtyas]]>;
<![CDATA[Siti Mujanah]]>
<![CDATA[ ePaper Bisnis : International Journal of Entrepreneurship and Management Vol. 2 No. 4 (2025): ePaper Bisnis : International Journal of Entrepreneurship and Management ]]>
Publisher : <![CDATA[Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia ]]>
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DOI: 10.61132/epaperbisnis.v2i4.659
<![CDATA[This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.]]>
<![CDATA[Role Clarity, Satisfaction with Internal Communication to Increase Employee Retention through Perceived Organizational Support of Kareb Cooperative Employees in Bojonegoro ]]>
<![CDATA[Yunta Nur Fauzi]]>;
<![CDATA[Amiartuti Kusmaningtyas]]>;
<![CDATA[Sumiati]]>
<![CDATA[ Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.33096/jmb.v13i1.1342
<![CDATA[This causal quantitative study aims to examine the effects of Role Clarity and Internal Communication Satisfaction on Employee Retention, with Perceived Organizational Support (POS) serving as a mediating variable among employees of Koperasi KAREB Bojonegoro. The study employed a census sampling technique, involving 98 employees as respondents. Data were analyzed using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) version 4.0. The results indicate that: (1) Role Clarity and Internal Communication Satisfaction have positive and significant effects on Perceived Organizational Support; (2) Perceived Organizational Support has a positive and significant effect on Employee Retention; and (3) Perceived Organizational Support positively and significantly mediates the relationships between Role Clarity, Internal Communication Satisfaction, and Employee Retention. Therefore, management is encouraged to strengthen POS through regularly reviewed Standard Operating Procedures (SOPs), transparent internal communication, and a human-centered managerial approach to sustain employee loyalty and organizational performance]]>
<![CDATA[The Role of Occupational Health and Safety in Mediating the Effects of Job Demands and Job Risks on Employee Performance at PT Pertamina Patra Niaga Surabaya Branch ]]>
<![CDATA[Akhmad Fatikhul Azzam]]>;
<![CDATA[Amiartuti Kusmaningtyas]]>;
<![CDATA[Ida Bagus Cempena]]>
<![CDATA[ Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.33096/jmb.v13i1.1374
<![CDATA[This study employs a quantitative approach utilizing an explanatory causal research design. The population for this study comprises 206 employees at PT Pertamina Patra Niaga Surabaya Branch. The sampling technique utilized was total sampling (saturated sampling), resulting in a final sample size of 206 employees who met the established criteria. Data collection was conducted using google form, with measurement carried out via a likert scale. Subsequently, data processing was performed using the Structural Equation Modeling (SEM) method with the assistance of partial least square (PLS) 4.0 software. The results of this study indicate several key findings: 1) Job demands have a positive and significant effect on occupational health and safety (OHS); 2) Job risk has a positive and significant effect on occupational health and safety; 3) Occupational health and safety has a positive and significant effect on employee performance; 4) Occupational health and safety effectively mediates the relationship between job demands and employee performance; and 5) Occupational health and safety effectively mediates the relationship between job risk and employee performance. Based on these findings, the study recommends that management should proactively assess risks, develop emergency response procedures, and update safety protocols. Additionally, the company must foster a culture of risk reporting that is free from stigma. Furthermore, it is crucial to maintain and increase investment in OHS programs. This should not be done merely for compliance, but as an integral part of the business strategy designed to enhance employee performance, satisfaction, and loyalty.]]>
<![CDATA[Inclusive Leadership, Trustworthiness, and Trust in Leaders on Organizational Citizenship Behaviour ]]>
<![CDATA[Zamzami Sabiq]]>;
<![CDATA[Amiartuti Kusmaningtyas]]>;
<![CDATA[Sumiati]]>
<![CDATA[ Jurnal Manajemen Bisnis Vol. 13 No. 1 (2026): March ]]>
Publisher : <![CDATA[Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia ]]>
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DOI: 10.33096/jmb.v13i1.1376
<![CDATA[This study aims to prove and analyze the influence of Inclusive Leadership and Trustworthiness on Organizational Citizenship Behaviour (OCB) with Trust in Leaders as a mediating variable among employees of the Scout Movement Quarters (Kwartir Gerakan Pramuka) throughout East Java. This research employs a quantitative approach with a causal explanatory design. The population in this study comprises 144 employees of the Scout Movement Quarters throughout East Java. The sampling technique utilized was total sampling (census method), resulting in a sample of 144 respondents. Data collection was conducted using Google Forms and measured using a Likert scale. The data analysis technique utilized Structural Equation Modeling (SEM), processed using Partial Least Square (PLS) software and SPSS version 26. The results indicate that: 1) Inclusive Leadership has a significant effect on Trust in Leaders; 2) Trustworthiness has a significant effect on Trust in Leaders; 3) Trust in Leaders has a significant effect on Organizational Citizenship Behaviour (OCB); 4) Trust in Leaders significantly mediates the effect of Inclusive Leadership on Organizational Citizenship Behaviour (OCB); and 5) Trust in Leaders significantly mediates the effect of Trustworthiness on Organizational Citizenship Behaviour (OCB).]]>
