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Unlocking Sustainable Value: Green Governance's Moderating Role on ESG, Green Innovation, R&D, and Financial Yenny Wati; Teddy Chandra; Harry Patuan Panjaitan; Suhardjo Suhardjo; Nyoto Nyoto
The Indonesian Journal of Accounting Research Vol 29, No 2 (2026): IJAR May 2026
Publisher : The Indonesian Journal of Accounting Research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33312/ijar.993

Abstract

This study explores the effects of ESG practices, green innovation (product and process), and R&D intensity on financial performance, with green corporate governance serving as a moderating variable. This represents an integrated approach that remains underexplored in post-pandemic sustainability contexts. Driven by the need for firms to balance sustainability and profitability, this research addresses how internal sustainability strategies influence financial outcomes. This study utilizes panel data from IDXESGL-listed firms over 2020–2024, comprising 100 observations. Regression analysis reveals that ESG, green innovation, and R&D intensity each have positive and significant effects on financial performance. Moreover, green corporate governance significantly moderates the relationships among ESG, green innovation, R&D intensity, and financial performance. This research implies that companies should strengthen green governance to maximize the financial benefits of ESG and innovation initiatives; investors can consider these sustainability factors in valuation decisions; and regulators may promote policies that incentivize green corporate practices.
Exploring Gamification in the Work Experience of Generation Z Employees Nyoto Nyoto; Nicholas Renaldo; Evelyn Wijaya; Rizaldi Putra; Gatot Wijayanto; Rebecca La Volla Nyoto
Journal of Entrepreneurial and Business Diversity Vol. 4 No. 3 (2026): Journal of Entrepreneurial and Business Diversity (July-September)
Publisher : PT. Keberlanjutan Strategis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38142/jebd.v4i3.424

Abstract

The increasing use of digital technologies in the workplace has encouraged organizations to explore new approaches to creating meaningful employee experiences. One emerging approach is gamification, which incorporates game-related elements into non-game contexts, including workplace activities. This study aims to explore how Generation Z employees experience and interpret gamification in their work environment. A qualitative exploratory approach was employed, with data collected through semi-structured interviews with Generation Z employees who had experience with gamified workplace systems. The data were analyzed using thematic analysis with the assistance of ATLAS.ti. The analysis focused on five initial dimensions of gamification: badges, leaderboards, challenges, social interaction, and progress tracking. The findings indicate that gamification is experienced through several interconnected themes, including digital recognition, achievement and motivation, healthy competition and competitive pressure, social interaction, and progress awareness. The findings further indicate that gamification does not generate a uniform experience among employees. The same gamification element may be perceived positively by some employees while creating pressure or discomfort for others. Thus, gamification should be understood not merely as a technological feature but as part of the broader digital employee experience. The study contributes to the qualitative literature on gamification by emphasizing employees' subjective interpretations and experiences, while also providing practical insights for organizations in designing more meaningful, balanced, and employee-centered gamification systems
The Climate Compression Effect on Hybrid Educational Organizations Nicholas Renaldo; Achmad Tavip Junaedi; Nyoto Nyoto; Suhardjo Suhardjo; Wilda Susanti; Onny Setyawan; Rizaldi Putra; Yenny Wati; Gusrio Tendra; Jahrizal Jahrizal
Reflection: Education and Pedagogical Insights Vol. 4 No. 2 (2026): Reflection: Education and Pedagogical Insights
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/reflection.v4i2.160

Abstract

The transformation of educational organizations into digitally connected and hybrid environments has expanded academic interaction across physical and digital spaces. While hybridization offers greater flexibility and connectivity, it may also reshape how organizational members experience interpersonal and academic climates. This study proposes the Climate Compression Effect (CLC Effect) as a new qualitative conceptual lens for understanding a subtle organizational phenomenon in which the presence or arrival of a particular individual is experienced as narrowing the psychological, interpersonal, and communicative space of other organizational members. The study employs a qualitative exploratory approach and positions CLC as a sensitizing concept rather than a predetermined theoretical model. The conceptual analysis indicates that climate compression may be experienced through increased caution in communication, reduced openness, diminished informal interaction, greater interpersonal formality, selective communication, and withdrawal, even in the absence of overt conflict or formal organizational disruption. The phenomenon is particularly relevant to hybrid educational organizations because interpersonal influence may extend across interconnected physical and digital environments, including classrooms, meetings, messaging platforms, email, learning management systems, and online meetings. The study distinguishes CLC from organizational conflict, psychological safety, and the chilling effect by emphasizing the broader perceived contraction of the organizational space in which members communicate and interact. The CLC Effect is therefore proposed as a sensitizing concept for future qualitative investigation of interpersonal climate dynamics in hybrid educational organizations.
Digital Transformation of Goat Milk Supply Chains through an Integrated Smart Cold-Chain Logistics System Nyoto Nyoto; Nicholas Renaldo; Jahrizal Jahrizal; Azridjal Aziz; M. Dalil; Achmad Tavip Junaedi; Yusrizal Yusrizal; Alyauma Hajjah; Sulaiman Musa; Cecilia Cecilia
Journal of Applied Business and Technology Vol. 7 No. 2 (2026): Jounal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/re8a7652

Abstract

The rapid digital transformation of agribusiness has created significant opportunities to improve supply chain efficiency, product quality, and operational sustainability through the integration of smart technologies. However, goat milk supply chains continue to face challenges associated with short product shelf life, inadequate cold-chain infrastructure, limited distribution visibility, and high logistics costs, particularly among small and medium-sized enterprises (SMEs). This study aims to develop and evaluate an Integrated Smart Cold-Chain Goat Milk Logistics System (SCGLMS) as a digital transformation model for goat milk supply chains. A Design Science Research (DSR) methodology was employed, consisting of problem identification, system design, prototype development, pilot implementation, and system evaluation. The proposed SCGLMS integrates four interconnected layers: smart milk processing, intelligent packaging, IoT-enabled cold-chain logistics, and a cloud-based digital management platform that provides real-time monitoring, digital traceability, and logistics analytics. The findings demonstrate that the integrated system significantly improves supply chain visibility, operational coordination, and decision-making by enabling continuous monitoring of temperature, humidity, shipment status, and product quality throughout distribution. The system also enhances logistics efficiency, minimizes product spoilage, extends market accessibility, and strengthens customer confidence through improved transparency and traceability. This study contributes to the literature on digital supply chain management by proposing a comprehensive technological framework specifically designed for goat milk logistics. Furthermore, it provides practical guidance for SMEs, agribusiness practitioners, and policymakers seeking to accelerate digital transformation and sustainable supply chain development within the dairy industry.
Disrupting the Veterinary Value Chain through AI-Based Goat Health Management Achmad Tavip Junaedi; Nicholas Renaldo; Nyoto Nyoto; Erlin Erlin; Gustientiedina Gustientiedina; Yulvia Nora Marlim; Tito Suprayoga; Jahrizal Jahrizal; Umar Faruq; Kristy Veronica
Journal of Applied Business and Technology Vol. 7 No. 2 (2026): Jounal of Applied Business and Technology
Publisher : Institut Bisnis dan Teknologi Pelita Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35145/9x4hae67

Abstract

The digital transformation of livestock production is creating new opportunities to redesign conventional veterinary service delivery. However, veterinary services in goat farming remain constrained by limited personnel, geographic accessibility, delayed disease detection, and relatively high service costs. This study examines how artificial intelligence can disrupt the veterinary value chain through Kambing Light Vision, an AI-based goat health management platform that integrates Computer Vision, disease detection, prediction confidence, and AI-assisted veterinary care recommendations. An exploratory qualitative case study approach was employed by analyzing the technology development process, veterinary service workflow, stakeholder roles, commercialization pathways, and potential business value. The results indicate that AI can shift preliminary health assessment from a predominantly veterinarian-dependent process toward a digitally assisted and farmer-accessible service. This transformation can shorten information flows, reduce service and transaction bottlenecks, improve veterinary triage, and create new value propositions for farmers, veterinary clinics, cooperatives, and agribusiness organizations. The analysis further identifies subscription-based Software as a Service, technology licensing, and managed veterinary services as potential mechanisms for converting AI capabilities into scalable business value. The study argues that the disruptive potential of AI does not lie solely in disease-classification accuracy but in its ability to reconfigure the veterinary value chain and transform how veterinary services are accessed, delivered, and commercialized. Kambing Light Vision therefore represents a transition from AI as a diagnostic technology toward AI-enabled veterinary service infrastructure with potential implications for digital agriculture and sustainable livestock business.
The Meaning of Work in the Hybrid Era through a Phenomenological Inquiry into the Existential Experiences of Gen Z Employees Nyoto Nyoto; Nicholas Renaldo; Evelyn Wijaya; Rizaldi Putra; Gatot Wijayanto; Rebecca La Volla Nyoto; Kristy Veronica; Marice Br Hutahuruk
Luxury: Landscape of Business Administration Vol. 4 No. 2 (2026): Luxury: Landscape of Business Administration
Publisher : First Ciera Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61230/luxury.v4i2.158

Abstract

Hybrid working has changed the way employees experience and understand work, particularly among Generation Z employees who are highly familiar with digital technology. This study aims to explore the meaning of work and the existential experiences of Gen Z employees in the hybrid era. A qualitative research approach with a phenomenological design was employed. Data were collected through semi-structured in-depth interviews with Gen Z employees who have experience working in hybrid environments and were selected using purposive sampling. The interview data were analyzed using thematic analysis, supported by NVivo or ATLAS.ti. The findings reveal four main themes: flexibility and freedom, work-life boundaries, technology and work experience, and meaning and identity. Hybrid working provides greater flexibility, autonomy, and control over work, but continuous digital connectivity can create difficulties in separating work from personal life. The findings also reveal a central paradox between freedom and attachment, where employees experience greater independence while remaining connected to work beyond conventional working hours. The study concludes that work for Gen Z is not merely a source of income but is also connected to identity, relationships, independence, purpose, and personal meaning. This study contributes a human-centered perspective to understanding hybrid working by emphasizing the lived and existential experiences of employees.