Claim Missing Document
Check
Articles

Found 10 Documents
Search

ANALISIS FAKTOR PENGHAMBAT EKSPOR BAGI UKM Small and Medium Enterprise’s Export Barrier Factor Analyses Elvia Ivada; Sri Sumaryati; Nurhasan Hamidi
Benefit: Jurnal Manajemen dan Bisnis Benefit : Kumpulan Makalah Diskusi Dosen FE UMS Volume 18 No 2 Desember 2014
Publisher : Program Studi Manajemen Fakultas Ekonomi dan Bisnis Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/benefit.v18i2.1399

Abstract

The intention of this research are to analyze Small and Medium Enterprises’ export barriers in Solo Raya (Surakarta, Boyolali, Sukoharjo, Karanganyar, Wonogiri, Sragen, Klaten) and to prove that all indicators which are knowledge barriers, resources barriers, procedurs barriers and exogenous barrier support export barriers as its construct. This research provides a measurement tool for the next export barriers research as wellThis study combines questioner’s statements  that were developed by researchers from  previous studies in European countries and export obstacle expressions suggested by Indonesian’s expert. Using Small and Medium Enterprises in Solo Raya region as its respondent sample, and we can collect 400 respondent of SME.  There was no such researches in Indonesia before, thus this is the first study using export barrier’s questioner. That’s why Structural Equation Modelling (SEM) is used to provide all construct variables and their indicators become acceptable as a measurement tool for this kind of research. When the researcher run the data using SEM, it showed that construct variables can  support the model. In other words, the model does fit the datas. Except for the exogenous barriers that don’t have significant influence to other two barrier which are resources and procedures. 
Sustainable tourism from the perspective of tourists in Nganjuk Indonesia Indrian Supheni; Elvia Ivada; Grevita Elma Novianti; Wiwin Wiwin
Journal of Sustainable Tourism and Entrepreneurship Vol. 5 No. 1 (2023): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/joste.v4i2.1642

Abstract

Purpose: This study aims to analyze tourists' perspectives regarding the sustainability of four tourism destinations, namely Sedudo Waterfall, Roro Kuning, TRAL, and Margo Tresno Cave in Nganjuk East Java, Indonesia. Moreover, this study attempts to reveal tourists' sustainability awareness based on the triplebottom-line concept and which dimensions are considered the most important for tourists. Research Methodology:  Data were obtained from a survey of visitors (16 years old and over) to the four tourist objects in Nganjuk. Furthermore, this study utilized Principal Component Analysis (PCA) and ANOVA tests to evaluate the differences between types of tourists and their views on sustainability. Results: The number of types of tourists found in the Nganjuk tourist destination was change, amusement, rupture, interest, and dedication. The ANOVA test results show a different tourist perception of sustainability issues from the five types of tourists in Nganjuk. Limitations: This study involved only young respondents who did not consider tourists beyond a young age. In addition, this study focused only on one regency in Indonesia. Contributions: To create a tourism industry that can last and protect the environment, the vital role of tourists cannot be ignored. This research makes a theoretical contribution by expanding the theory to explain aspects that have never been studied before regarding tourists' understanding of the sustainability issue in the tourism sector. Novelty: This study is one of the first to discuss tourists' perceptions of sustainability issues in the Indonesian context.
Education For Sustainable Development in Preservice Teacher Program: A Bibliometric Method Elvia Ivada
IJORER : International Journal of Recent Educational Research Vol. 5 No. 5 (2024): September
Publisher : Faculty of Teacher Training and Education Muhammadiyah University of Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.46245/ijorer.v5i5.689

Abstract

Objective: Sustainability education or education for sustainable development is crucial for advancing eco-conscious growth. In this context, the teacher is essential in delivering knowledge and fostering awareness of sustainability among students. As the younger generation, students will contribute to the development of businesses and the country. Consequently, the behavior of the generation should correlate with sustainability principles. Teachers also influence the formation of a young generation equipped with a deep understanding and awareness of sustainability, shaping future behaviors. Based on this discovery, sustainability education for a prospective teacher is essential. Therefore, this study aims to provide a comprehensive analysis of trends related to sustainability education for a preservice teacher. Method: The study adopted a bibliometric method using the VOS viewer and analysis tools available on Scopus. The analyzed articles focused on sustainability education for a preservice teacher, published in the Scopus database between 1998 and 2024. Results: The results showed that several areas within this field required further publication, offering opportunities for scholars to explore. Novelty: The study was the first to explore sustainability education within the context of preservice teacher training.
PENDAMPINGAN IMPLEMENTASI APLIKASI AKUNTANSI DALAM PENCATATAN BANK MINI DI SMK Sri Sumaryati; Asri Diah Susanti; Sudiyanto Sudiyanto; Elvia Ivada; Lies Nurhaini; Astuning Saharsini; Indra Faisal Rizki Mufid
JMM (Jurnal Masyarakat Mandiri) Vol 9, No 4 (2025): Agustus
Publisher : Universitas Muhammadiyah Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31764/jmm.v9i4.33170

Abstract

Abstrak: Bank Mini masih menjalankan proses pencatatan keuangan secara manual dan belum menghasilkan laporan keuangan, sehingga kinerja keuangan belum dapat dievaluasi secara optimal. Kegiatan pengabdian diikuti oleh guru akuntansi sejumlah lima orang yang bertujuan untuk meningkatkan kapasitas guru dalam melakukan pencatatan keuangan menggunakan aplikasi Accurate. Kemudian guru akan berperan penting sebagai pendamping siswa dalam mengelola pencatatan keuangan bank mini secara digital. Metode pelaksanaan mencakup sosialisasi, pelatihan, dan praktik langsung yang melibatkan pengelola bank mini. Kegiatan terbagi dalam tiga tahapan, persiapan, pelaksanaan pelatihan setting aplikasi dan transaksi, serta tahap evaluasi dan penyerahan aplikasi. Evaluasi dilakukan melalui observasi praktik dan pengumpulan umpan balik dari peserta. Hasil kegiatan menunjukkan adanya peningkatan keterampilan teknis (hardskill) hingga 83,2%. Bank Mini juga mulai mampu menyusun laporan keuangan. Kegiatan ini menunjukkan bahwa pendampingan dalam digitalisasi pencatatan keuangan sangat efektif untuk diterapkan di SMK. Abstract: The Mini Bank still operates its financial recording manually and has not yet produced financial reports, making it difficult to evaluate its financial performance optimally. The community service activity was attended by five accounting teachers with the aim of enhancing their capacity in financial recording using the Accurate application. Subsequently, the teachers will play a vital role as mentors for students in managing the digital financial records of the school mini bank The implementation methods include socialization, training, and hands-on practice involving the Mini Bank managers. The activity is divided into three stages: preparation, training on application setup and transactions, and the evaluation and handover phase. Evaluation was conducted through practice observation and feedback collection from participants. The results showed an improvement in technical skills (hardskills) of up to 83,2%. The Mini Bank has also started preparing financial reports. This activity demonstrates that assistance in the digitalization of financial recording is highly effective for implementation in vocational high schools (SMKs).
EKSPLORASI KETERAMPILAN KOMUNIKASI DAN KOLABORASI PESERTA DIDIK SEKOLAH MENENGAH KEJURUAN NEGERI JURUSAN AKUNTANSI DI KOTA SURAKARTA Rista Dewi Fajarwati; Sri Sumaryati; Elvia Ivada
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 4, No 2 (2023): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v4i2.92778

Abstract

ABSTRACT This study aims to measure the level of communication skills and collaboration skills of students majoring in Accounting and Finance in Vocational High Schools in Surakarta. The population of this study consisted of students from Grade X and Grade XI in the Accounting and Finance Department at 3 State Vocational School in Surakarta. Participants were 236 students who were recruited based on the Slovin technique. This study is uses a descriptive quantitative approach. Data were collected by administering questionnaire. The mean score of students’ communication skills was 67.96%, categorized as moderate. Taking closer look at each indicator, students’ score in actively engaging in dialogues was 50.8%, categorized as moderate; effectively expressing words was 68.6%, categorized as good; conveying ideas or statements was 56.4%, categorized as moderate; listening attentively and politely was 59.7%, categorized as moderate; and displaying good body language was 45.8%, categorized as moderate. The mean score of collaboration skills was 72.06%, categorized as good. More specifically, students’ active contribution was 64%, categorized as good; working productively was 78.8%, categorized as good; taking responsibility was 59.1%, categorized as moderate; demonstrating flexibility was 75%, categorized as good; and respecting others was 83.4%, categorized as very good. Keywords: Communication skill, Collaborative skill, Vocational High School; Accounting and Finance Department ABSTRAK Penelitian ini bertujuan untuk mengukur tingkat keterampilan komunikasi dan keterampilan kolaborasi peserta didik jurusan Akuntansi dan Keuangan Lembaga Sekolah Menengah Kejuruan di Kota Surakarta. Populasi penelitian ini adalah peserta didik kelas X dan kelas XI Akuntansi dan Keuangan Lembaga di 3 SMK Negeri di Surakarta. Sampel yang terpilih sebanyak 236 peserta didik diperoleh dengan menggunakan teknik Slovin. Penelitian ini menggunakan pendekatan kuantitatif deskriptif. Data pada penelitian ini dikumpulkan dengan metode angket. Rata-rata indikator keterampilan komunikasi sebesar 67,96% berkategori cukup, dengan rincian indikator aktif membangun dialog sebesar 50,8% berkategori cukup, mengungkapkan kata-kata secara efektif sebesar 68,6 berkategori baik, menyampaikan ide atau pernyataan sebesar 56,4% dengan kategori cukup, mendengarkan dengan penuh perhatian dan sopan sebesar 59,7% berkategori cukup, menunjukkan bahasa tubuh yang baik sebesar 45,8 berkategori cukup. Rata-rata skor keterampilan kolaborasi sebesar 72,06% berkategori baik, dengan rincian skor berkontribusi secara aktif sebesar 64% berkategori baik,bekerja secara produktif sebesar 78,8% berkategori baik, bertanggung jawab sebesar 59,1% berkategori cukup, menunjukkan fleksibilitas sebesar 75% dengan kategori baik, dan menghargai orang lain sebesar 83,4% berkategori sangat baik. Kata Kunci : Keterampilan Komunikasi, Keterampilan Kolaborasi; Sekolah Menengah Kejuruan;Akuntansi dan Keuangan Lembaga
KEPUASAN SISWA SMK AKUNTANSI DALAM AKTIVITAS PENYUSUNAN LAPORAN KEUANGAN MELALUI BLENDED LEARNING DENGAN STRATEGI FLIPPED CLASSROOM Selli Indah Nur Aini; Binti Muchsini; Elvia Ivada
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 4, No 1 (2023): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v4i1.92720

Abstract

Abstract This study aims to determine the level of satisfaction of vocational accounting students in the activity of preparing financial statements through blended learning with a flipped classroom strategy. This research uses descriptive quantitative method based on classroom research. The subject of this research as many as 35 students. Data collection techniques use in this study using questionnaires. Data analysis technique using quantitative descriptive statistical analysis. The results show that the level of satisfaction of vocational accounting students in the activity of preparing financial statements through blended learning with a flipped classroom strategy is in the satisfy category with a percentage of 69% of the total participants. The results of this study are expect to be use as a consideration for teachers and schools in providing services to students, one of which is in the application of learning methods that can help teachers in improving student learning outcomes and efforts to carry out educational program improvements. Keywords: Blended learning, Flipped Classroom, Student satisfaction, Financial report preparation Abstrak Penelitian ini bertujuan untuk mengetahui tingkat kepuasan siswa SMK akuntansi dalam aktivitas penyusunan laporan keuangan melalui blended learning dengan strategi flipped classroom. Penelitian ini menggunakan metode kuantitatif deskriptif berbasis classroom research. Subjek penelitian ini sebanyak 35 siswa. Teknik Pengumpulan data yang digunakan dalam penelitian ini menggunakan kuesioner. Teknik analisis data menggunakan analisis statistik deskriptif kuantitatif. Hasil penelitian menunjukan tingkat kepuasan siswa SMK akuntansi dalam aktivitas penyusunan laporan keuangan melalui blended learning dengan stretagi flipped classroom berada pada kategori puas dengan presentase 69% dari total partisipan. Hasil penelitian ini diharapkan dapat dipergunakan sebagai bahan pertimbangan guru maupun pihak sekolah dalam memberikan pelayanan kepada siswa kepada siswa salah satunya dalam penerapan metode pembelajaran yang dapat membantu guru dalam meningkatkan hasil belajar siswa dan upaya menjalankan perbaikan program pendidikan. Kata Kunci: Blended Learning, Flipped Classroom, Kepuasan Siswa, Penyusunan Laporan Keuangan
HUBUNGAN ANTARA MINDFULNESS DAN MOTIVASI BERPRESTASI DENGAN KEJENUHAN AKADEMIK PADA MAHASISWA PENDIDIKAN AKUNTANSI Sukma Ayu Pratiwi; Binti Muchsini; Elvia Ivada
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 4, No 1 (2023): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v4i1.92769

Abstract

Abstract This study aimed to obtain empirical evidence regarding (1) the relationship between mindfulness and academic burnout, (2) the relationship between achievement motivation and academic burnout, (3) the relationship between mindfulness and achievement motivation with academic burnout. This research is a survey research with a correlational quantitative approach. The population in this study included all students in Accounting Education at Sebelas Maret University. The sampling technique in this study used was a proportionate stratified random sampling technique which obtains 176 samples The data collection instruments used were the Mindful Attention and Awareness (MAAS), Academic Motivation Scale (AMS), and Maslach Burnout Inventory – Student Survey (MBI-SS). Data analysis techniques using descriptive statistical analysis, simple correlations, multiple correlations, and coefficient of determination. The results of the study showed that (1) there is a negative and significant relationship between mindfulness and academic burnout, (2) there is a negative and significant relationship between achievement motivation and academic burnout, (3) there is a significant relationship between mindfulness and achievement motivation with academic burnout. The results of this study are expected to be able to encourage further research to produce and develop learning designs that take advantage of mindfulness and achievement motivation . Keywords: Mindfulness, Achievement Motivation, Academic Burnout Abstrak Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai (1) hubungan antara mindfulness dengan kejenuhan akademik, (2) hubungan antara motivasi berprestasi dengan kejenuhan akademik, (3) hubungan antara mindfulness dan motivasi berprestasi dengan kejenuhan akademik. Penelitian ini merupakan penelitian survei dengan pendekatan kuantitatif korelasional. Populasi dalam penelitian ini adalah seluruh mahasiswa Pendidikan Akuntansi Universitas Sebelas Maret. Teknik pengambilan sampel menggunakan proportionate stratified random sampling yang berjumlah 176 sampel. Instrumen yang digunakan adalah Mindful Attention and Awareness (MAAS), Academic Motivation Scale (AMS), dan Maslach Burnout Inventory – Student Survey (MBI-SS). Teknik analisis data menggunakan analisis statistik deskriptif, korelasi sederhana, korelasi ganda, dan koefisien determinasi. Teknik analisis data menggunakan analisis statistik deskriptif, korelasi sederhana, korelasi berganda, dan koefisien determinasi. Hasil penelitian menunjukkan (1) terdapat hubungan negatif dan signifikan antara mindfulness dengan kejenuhan akademik, (2) terdapat hubungan negatif dan signifikan antara motivasi berprestasi dengan kejenuhan akademik, (3) terdapat hubungan yang signifikan antara mindfulness dan motivasi berprestasi dengan kejenuhan akademik. Hasil penelitian ini diharapkan mampu mendorong penelitian-penelitian berikutnya untuk bisa menghasilkan dan mengembangkan desain pembelajaran dengan memanfaatkan mindfulness dan motivasi berprestasi. Kata Kunci: Mindfulness, Motivasi Berprestasi, Kejenuhan Akademik
UPAYA MENINGKATKAN KEAKTIFAN SISWA MELALUI MODEL FLIPPED CLASSROOM DENGAN MEDIA VIDEO POWTOON KELAS XI AKUNTANSI DAN KEUANGAN LEMBAGA PADA MATA PELAJARAN AKUNTANSI LEMBAGA SMK SURAKARTA Dinda Risna Elfiyanti; Sigit Santoso; Elvia Ivada
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 3, No 1 (2022): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v3i1.84574

Abstract

ABSTRACT The purpose of this study is to improve the activities of class XI Accounting and Finance Institute students in the institutional accounting practice subjects at one of the Surakarta Vocational High School. This study is a class action study. The study lasted two cycles. Each cycle consists of two encounters and includes four components: preparation, action, reflection, and observation. Data analysis techniques include data collection, data reduction, data presentation, and inference. Data collection techniques use observation, interview, retrieval, and documentation. Research data validity techniques use source triangulation. Based on the results of the action, it can be seen that a flipped classroom learning model with video media powtoon can increase student activity in cycle I and cycle II. In the pre-class, the average percentage of student activity was 36.92%. After using a flipped classroom learning model with video media powtoon in Cycle I, student activity amounted to 48.78%. In cycle II student th averagee activity with a percentage of 79.32%. Based on the above data, it can be inferred that the flipped classroom learning model with video media powtoon can improve the activities of class XI students in the Accounting Practice subject of Surakarta Vocational High School. Keywords: Activities, Flipped Classroom, Powtoon Video. ABSTRAK Tujuan dari penelitian ini adalah untuk meningkatkan keaktifan siswa kelas XI Akuntansi dan Keuangan Lembaga pada mata pelajaran praktikum akuntansi lembaga di salah satu Sekolah Menengah Kejuruan Surakarta. Penelitian ini merupakan penelitian tindakan kelas. Penelitian ini berlangsung dua siklus. Masing – masing siklus terdiri dari 2 pertemuan dan meliputi empat komponen: persiapan, tindakan, refleksi, dan observasi. Tenik analisis data berupa pengumpulan data, reduksi data, penyajian data dan penarikan kesimpulan. Teknik pengumpulan data menggunakan observasi, wawancara, angket dan dokumentasi. Teknik validitas data penelitian menggunakan triangulasi sumber. Berdasarkan hasil tindakan, dapat diketahui bahwa model pembelajaran flipped classroom dengan media video powtoon dapat meningkatkan keaktifan siswa pada siklus I dan siklus II. Pada prasiklus persentase rata – rata keaktifan 36,92%. setelah menggunakan model pembelajaran flipped classroom dengan media video powtoon pada Siklus I, keaktifan siswa sebesar 48,78%. Pada siklus II rata – rata keaktifan dengan persentase 79,32%. Berdasarkan data di atas dapat disimpulkan bahwa model pembelajaran flipped classroom dengan media video powtoon dapat meningkatkan keaktifan siswa kelas XI Akuntansi Lembaga Keuangan pada mata pelajaran Praktikum Akuntansi Lembaga di salah satu Sekolah Menengah Kejuruan Surakarta. Kata Kunci: Keaktifan, Flipped Classroom, Video Powtoon.
PENGARUH PERSEPSI SISWA TENTANG KETERAMPILAN MENGAJAR GURU, KEMANDIRIAN BELAJAR, DAN LINGKUNGAN TEMAN SEBAYA TERHADAP MOTIVASI BELAJAR AKUNTANSI SISWA SMK NEGERI X SURAKARTA kristanto kristanto; Sigit Santoso; Elvia Ivada
Jurnal Pengembangan Pendidikan Akuntansi dan Keuangan (JPPAK) Vol 2, No 2 (2021): JPPAK
Publisher : Universitas Sebelas Maret

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20961/jppak.v2i2.60554

Abstract

AbstractThis research aims to examine the impacts of 1) student’s perception about teacher’s teaching competence on accounting motivation learning; 2) learning independence on accounting motivation learning; 3) peer environment on accounting motivation learning; and 4) student’s perception about teacher’s teaching competence, learning independence, and peer environment together on accounting motivation learning in SMK Negeri X Surakarta. The method of this research is descriptive quantitative with ex post facto approach. The sample in this study were 141 students of Accounting and Institution Finance in SMK Negeri X Surakarta. The data were collected using questionnaires. Instrument validity was proven using Product Moment Correlation. The data were analyzed by using inferential statistics analyze method. The result showed that 1) there was an impact of student’s perception about teacher’s teaching competence on accounting motivation learning; 2) there was an impact of learning independence on accounting motivation learning; 3) there was an impact of peer environment on accounting motivation learning; and 4) there was an impact of student’s perception about teacher’s teaching competence, learning independence, and peer environment together on accounting motivation learning. Keywords: teacher;’s teaching competence, learning independence, peer environment, motivation learningAbstrakTujuan penelitan adalah menguji pengaruh 1) persepsi siswa tentang keterampilan mengajar guru terhadap motivasi belajar akuntansi; 2) kemandirian belajar terhadap motivasi belajar akuntansi; 3) lingkungan teman sebaya terhadap motivasi belajar akuntansi; dan 4) persepsi siswa tentang keterampilan mengajar guru, kemandirian belajar, dan lingkungan teman sebaya secara bersama-sama terhadap motivasi belajar akuntansi siswa SMK Negeri X Surakarta. Penelitian ini merupakan penelitian deskriptif kuantitatif dengan pendekatan ex post facto. Subjek penelitian adalah 141 siswa Program Keahlian Akuntansi dan Keuangan Lembaga SMK Negeri X Surakarta. Teknik pengumpulan data adalah dengan kuesioner. Validitas instrumen dibuktikan dengan rumus korelasi Product Moment. Analisis data menggunakan teknik analisis statistik inferensial. Hasil penelitian ini menunjukkan bahwa terdapat pengaruh signifikan antara 1) persepsi siswa tentang keterampilan mengajar guru terhadap motivasi belajar akuntansi; 2) kemandirian belajar terhadap motivasi belajar akuntansi; 3) lingkungan teman sebaya terhadap motivasi belajar akuntansi; dan 4) persepsi siswa tentang keterampilan mengajar guru, kemandirian belajar, dan lingkungan teman sebaya secara bersama-sama terhadap motivasi belajar akuntansi. Kata kunci: keterampilan mengajar guru, kemandirian belajar, teman sebaya, motivasi belajar 
Review of Empirical Research on Corporate Sustainability Practice: An Indonesian Context Towards SDG 12 Elvia Ivada; Rahmawati Rahmawati; Djuminah Djuminah; Wahyu Widarjo
Journal of Current Studies in SDGs Vol. 3 No. 1 (2027): March
Publisher : Sekolah Tinggi Agama Islam Sabilul Muttaqin Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63230/jocsis.3.1.314

Abstract

Objective: To examine the implementation of corporate sustainability practices among Indonesian companies by reviewing empirical academic studies and identifying how the Triple Bottom Line (TBL) framework is adopted to address sustainability challenges. This study contributes to understanding responsible corporate practices and their relevance to achieving Sustainable Development Goal 12 (Responsible Consumption and Production). Method: A systematic literature review approach to analyze scholarly publications related to corporate sustainability practices in the Indonesian context. Following a systematic review protocol, 57 articles were selected and examined through content analysis using Atlas.ti software. The analysis focused on identifying sustainability practices based on the Triple Bottom Line framework, including economic, social, and environmental dimensions. Results: The findings indicate that most Indonesian sustainability studies utilize the TBL framework as the foundation for explaining corporate sustainability practices. However, sustainability implementation remains predominantly focused on reporting activities, while only a limited number of studies discuss the integration of TBL principles into business operations, organizational strategies, and corporate culture. Novelty: The study provides a comprehensive review of corporate sustainability practices in Indonesia by identifying the gap between sustainability reporting and strategic implementation. The findings emphasize the importance of embedding sustainability principles into corporate decision-making and operational processes to strengthen responsible production practices and support SDG 12 achievement.