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All Journal Jurnal Keuangan dan Perbankan IJIBE (International Journal of Islamic Business Ethics) IJBE (Integrated Journal of Business and Economics) Jurnal Penamas Adi Buana International Journal of Social Science and Business JURNAL AKUNTANSI DAN MANAJEMEN MUTIARA MADANI JURNAL MAKRO MANAJEMEN Inter Komunika: Jurnal Komunikasi Mediakom : Jurnal Ilmu Komunikasi Jurnal Ilmiah Manajemen Kesatuan wacana equiliberium (jurnal pemikiran penelitian ekonomi) Jurnal Pengabdian Masyarakat Indonesia DedikasiMU: Journal of Community Service Jurnal Kreativitas dan Inovasi (Jurnal Kreanova) Research Horizon Riwayat: Educational Journal of History and Humanities Jurnal Ar Ro'is Mandalika (Armada)
Emeralda Ayu Kusuma
Sekolah Tinggi Ilmu Ekonomi Indonesia (STIESIA) Surabaya
Religion Arts Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Engineering Environmental Science Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Medicine & Pharmacology Public Health Social Sciences

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Budget Participation on Managerial Performance With Budgetary Justice As A Mediation Variable Kirana, Ardilla Ayu; Kusuma, Emeralda Ayu
IJIBE (International Journal of Islamic Business Ethics) Vol 9, No 2 (2024): September 2024
Publisher : UNISSULA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30659/ijibe.9.2.142-157

Abstract

The purpose of this study is to obtain empirical evidence of the influence of budget participation on managerial performance and to obtain empirical evidence of the influence of budget justice as a mediating variable on budget participation on managerial performance. This research is descriptive quantitative research with associative research methods and explanatory research. The data were obtained using primary data in the form of a questionnaire with a sample size of 141 companies in the PT. Surabaya Industrial Estate Rungkut. The data analysis in this study used Structural Equation Modeling (SEM) with the Partial Least Square approach using the WarpPLS application. The results showed that budget participation has a significant direct effect on managerial performance, both before and after including the mediating variables of procedural, distributive, and interactional justice. Procedural, distributive, and interactional justice were found to mediate this relationship. The findings highlight the importance of budget participation and justice in enhancing managerial performance. Procedural, distributive, and interactional justice mediate this relationship, emphasizing that fairness in processes, resource allocation, and interpersonal treatment positively impact performance. This supports fairness, transparency, and respect in decision-making, fostering trust, motivation, and long-term organizational success through ethical leadership and justice-driven practices
Pelatihan dan Pendampingan Manajemen Rantai Pasok Industri Bawang Goreng di Desa Tlasih, Kabupaten Sidoarjo Kusuma, Emeralda Ayu; Wahidahwati, Wahidahwati; Rahayu, Rika; Zahro, Mar'atus; Maryam, Dewi; Kirana, Ardilla Ayu
Jurnal Pengabdian Masyarakat Indonesia Vol 5 No 3 (2025): JPMI - Juni 2025
Publisher : CV Infinite Corporation

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52436/1.jpmi.3532

Abstract

Desa Tlasih, Sidoarjo dikenal dengan banyaknya industri rumah tangga yang memproduksi makanan khas seperti bawang goreng dan camilan tradisional lainnya. Permasalahan utama dalam industri ini adalah masih rendahnya literasi dan implementasi manajemen rantai pasok dan hanya berfokus pada omset penjualan. Kegiatan pengabdian masyarakat bertujuan untuk meningkatkan efisiensi dan efektivitas implementasi manajemen rantai pasok dari kegiatan pengadaan bahan baku, proses produksi, hingga distribusi. Melalui manajemen rantai pasok yang baik, industri bawang goreng dapat mengamankan pasokan bawang merah sebagai bahan baku utama. Metode pada kegiatan ini dibagi menjadi tiga fase yaitu identifikasi, implementasi dan monitoring serta evaluasi. Hasil dari kegiatan ini adalah para UKM Bawang Goreng di Desa Tlasih, Kabupaten Sidoarjo meningkatkan literasi tentang manajemen rantai pasok bagi pelaku industri bawang goreng serta pelaku UKM sudah memahami cara mengimplementasikan manajemen rantai pasok industri bawang goreng. Dampak nyata dari kegiatan ini adalah pelaku UKM sudah menerapkan manajemen rantai pasok dalam pengadaan bahan baku, penyimpanan bahan baku, proses produksi bawang goreng, dan distribusi.
Jnana Badra: Ancient Javanese Philosophy into Human and Intellectual Capital Jaya, I Made Laut Mertha; Ilahiyah, Mar'a Elthaf; Kusuma, Emeralda Ayu
International Journal of Social Science and Business Vol. 9 No. 1 (2025): February
Publisher : Universitas Pendidikan Ganesha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23887/ijssb.v9i1.72138

Abstract

This qualitative study uses a hermeneutic approach that explores the form and meaning of intellectual capital, particularly human capital, through the lens of Javanese philosophy Jnana Badra (light of knowledge). As the first study to apply this unique cultural perspective, this research interprets Jnana Badra as the foundation for human direction and achievement. Findings indicate that knowledge, derived from formal education and the universe, functions as an essential light guiding human life, illuminating the path to progress, and preventing suffering. The absence of this knowledge has been shown to cause stagnation and hardship. Theoretically, this study contributes to intellectual capital theory by offering a culturally embedded understanding of human capital, encouraging knowledge that transcends narrow perspectives and promoting real impact on individuals, society, and national development. This research emphasises the importance of integrating philosophical wisdom with contemporary intellectual capital discourse.
The Impact of Competency-Based Human Resource Management on Organizational Competitive Advantage Warsono, Heribertus Yudho; Sulistiyanto, Sulistiyanto; Kusuma, Emeralda Ayu
Jurnal Ar Ro'is Mandalika (Armada) Vol. 6 No. 1 (2026): JURNAL AR RO'IS MANDALIKA (ARMADA)
Publisher : Institut Penelitian dan Pengembangan Mandalika Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59613/armada.v6i1.5470

Abstract

This study explores the impact of competency-based human resource management (CBHRM) on organizational competitive advantage. CBHRM emphasizes aligning employee competencies with organizational strategies to maximize human capital, improve performance, and strengthen competitive positioning. The research highlights key factors for the successful implementation of CBHRM, including a strong organizational culture that promotes continuous learning, leadership commitment, the development of competency frameworks, and ensuring employee understanding of required competencies. The findings suggest that while CBHRM offers significant potential for improving organizational effectiveness, its success depends on organizational context, leadership involvement, and the integration of these factors into the organizational culture. The study concludes that CBHRM, when implemented properly, can provide organizations with a sustainable competitive advantage, particularly in dynamic and competitive industries.
The Impact of Organizational Culture on Job Satisfaction and Employee Retention in Multinational Companies Junaidi, Junaidi; Kusuma, Emeralda Ayu; Pramono, Danan Wuryanto
Riwayat: Educational Journal of History and Humanities Vol 8, No 3 (2025): July, Social Studies, Educational Research and Humanities Research.
Publisher : Universitas Syiah Kuala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24815/jr.v8i3.49053

Abstract

This qualitative literature study explores the impact of organizational culture on job satisfaction and employee retention within multinational companies (MNCs). Drawing upon a comprehensive review of peer-reviewed scholarly sources, this research identifies how distinct cultural values, leadership styles, communication practices, and corporate philosophies shape the work environment and influence employee experiences. The study highlights that a strong, adaptive, and inclusive organizational culture significantly contributes to enhanced job satisfaction by aligning employee values with organizational goals, fostering trust, and promoting a sense of belonging. Additionally, such cultural environments are linked to higher retention rates, as employees are more likely to remain with organizations that support personal growth, cross-cultural collaboration, and transparent leadership. The findings of this literature-based inquiry emphasize the strategic importance of cultural alignment in talent management, particularly in the context of global operations where cultural diversity presents both challenges and opportunities. This study provides theoretical insights for scholars and practical implications for human resource professionals in formulating culture-driven retention strategies.
THE ROLE OF KNOWLEDGE MANAGEMENT AND SUSTAINABLE COMPETITIVE ADVANTAGE Kusuma, Emeralda Ayu; Widiartob, Hermono; Efendi, David
Integrated Journal of Business and Economics (IJBE) Vol 5, No 1 (2021): Integrated Journal of Business and Economics
Publisher : Universitas Bangka Belitung

Show Abstract | Download Original | Original Source | Check in Google Scholar | Full PDF (317.632 KB) | DOI: 10.33019/ijbe.v5i1.336

Abstract

This study aims to determine the effect of knowledge management and competitive advantage on the performance of batik craftsmen in Kampoeng Jetis, Sidoarjo Regency. This study used a questionnaire by analyzing data from 30 respondents. Data were analyzed using SPSS in analyzing the validity and reliability test, classical assumption test and hypothesis testing. The results showed that knowledge management and competitive advantage had an effect on the performance of craftsmen. The study is limited to Kampoeng Batik Jetis Sidoarjo and need to conduct similar study in other craftmen community and be adjusted to creative economy industry basis.
Peran Management Accounting System Terhadap Pengambilan Keputusan Strategis Dan Kinerja Manajerial Dimoderasi Ketidakpastian Tugas Efendi, David; Kusuma, Emeralda Ayu; Respatia, Wimba
Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) Vol 11 No 01 (2023): Wacana Equiliberium (Jurnal Pemikiran Penelitian Ekonomi) : Juni 2023
Publisher : Unversitas Islam Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31102/equilibrium.11.01.1-13

Abstract

The research aims to prove empirically: (1) the influence of the Management accounting system (MAS) on strategic decision making, and (2) The role of task uncertainty positively moderates or strengthens the influence of the management accounting system (MAS) on strategic decision making. This type of research is quantitative research. The unit of research analysis is the cooperative manager. Data obtained through questionnaire, which 81 out of 101 questionnaires distributed can be analyzed. The data obtained were analyzed by non-response bias testing, descriptive statistics, validity and reliability tests, classical assumption tests and hypothesis testing. Based on the findings of the data analyzed by the SPSS program, the research findings are: (1) the management accounting system (MAS) has no effect on strategic decision making, and (2) task uncertainty weakens the influence of the management accounting system (MAS) on strategic decision making
Integrating Human Judgment to Address Algorithmic Bias in HR Practices in the Indonesian Context Emeralda Ayu Kusuma
Jurnal Ilmiah Manajemen Kesatuan Vol. 13 No. 6 (2025): JIMKES Edisi November 2025
Publisher : LPPM Institut Bisnis dan Informatika Kesatuan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37641/jimkes.v13i6.4147

Abstract

Algorithmic decision-making is increasingly adopted in variance accounted for to streamline processes like recruitment, performance evaluations, and promotions, but it raises ethical concerns about bias, fairness, and transparency. This study aims to examine the risks, fairness challenges, and the role of human judgment in these systems. Using a qualitative literature review, the research analyzes existing studies to explore the benefits and ethical implications of algorithms in human resources. The findings reveal that algorithms enhance efficiency and objectivity but can perpetuate biases from historical data, potentially leading to unfair outcomes, particularly for marginalized groups. Human judgment is critical to ensure ethical decisions, addressing nuances like cultural fit that algorithms may overlook. In contexts like Indonesia, where cultural values influence workplace dynamics, tailored approaches are essential. The study concludes that organizations should implement regular audits, transparency protocols, and training for professionals to oversee algorithms effectively. Future research should develop fairness-focused algorithms and hybrid models integrating human oversight, especially in non-Western settings, to promote inclusive practices. This review contributes to balancing technological innovation with ethical considerations, fostering equitable human resources practices globally.
Co-Authors Achmad Juraidi Ambarwati Ambarwati David Efendi David Efendi David Efendi David Efendi David Efendi Dewi Maryam Djanegara, Moermahadi Djawoto Djawoto Djawoto Djawoto Henri Subiakto I Made Laut Mertha Jaya Ikhsan Budirihardjo Ilahiyah, Mar’a Elthaf Junaidi Junaidi Kirana, Ardilla Ayu Meria Octavianti Pontjo Bambang Mahargiono Pramono, Danan Wuryanto Rahayu, Rika respatia, wimba Rismawati Rismawati Rismawati Siska Armawati Sufa Sulistiyanto Sulistiyanto, Sulistiyanto Suwarno Suwarno Wahidahwati Wahidahwati, Wahidahwati Warsono, Heribertus Yudho Widiartob, Hermono Zahro, Mar'atus