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Diversity, Equity, and Inclusion (DEI) in Contemporary Human Resource Management Practices Kurniawan, Bakti; Rofiqoh, Ifah
Maneggio Vol. 3 No. 1 (2026): FEBRUARY-MJ
Publisher : PT. Anagata Sembagi Education

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62872/bdpxtm72

Abstract

The development of modern organizations is characterized by increasing workforce diversity and social demands for fairness and inclusivity in the workplace. These conditions have driven a paradigm shift in human resource management from a homogenous approach to a Diversity, Equity, and Inclusion (DEI) framework. This study aims to analyze the conceptual development of DEI, its implementation in contemporary human resource management practices, and its implications for organizational performance and sustainability. The research approach uses a qualitative method through a literature review by reviewing scientific journal articles, academic books, and reports from reputable organizations relevant to the topics of DEI and HRM. Data analysis was conducted using thematic analysis techniques to identify conceptual patterns, key practices, and challenges in DEI implementation. The results of the study indicate that diversity, equity, and inclusion are interrelated and inseparable dimensions in modern human resource management. DEI implementation has been shown to contribute to increased employee engagement, innovation, and organizational legitimacy and reputation. However, DEI implementation still faces obstacles in the form of cultural resistance, implicit bias, and symbolic tendencies in organizational policies. This study emphasizes the importance of substantive DEI integration into HRM strategies to support long-term organizational sustainability
DO FINANCIAL AND DIGITAL LITERACY MATTER? EVIDENCE FROM SMES OWNED BY PERSONS WITH DISABILITIES IN CENTRAL JAVA AND EAST JAVA Indriyani, Umiko Bunga; Komariyah, Erna Fitri; Andiyansari, Popi; Rofiqoh, Ifah
Berkala Akuntansi dan Keuangan Indonesia Vol. 11 No. 1 (2026): Berkala Akuntansi dan Keuangan Indonesia
Publisher : Universitas Airlangga

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20473/baki.v11i1.87239

Abstract

Disability-owned SMEs play an essential role in promoting inclusive economic growth; however, their business performance remains relatively low compared to conventional SMEs. This condition is frequently linked to limited financial and digital literacy, both of which are crucial in an increasingly digital business landscape. The purpose of this research is to investigate whether financial and digital literacy notably impact the performance of SMEs owned by individuals with disabilities. Employing a quantitative methodology, data were gathered through a structured survey of disability-owned SMEs and analyzed using partial least squares structural equation modeling (PLS-SEM). Findings reveal that both financial and digital literacy positively and significantly influence SME performance. Financial literacy enhances business performance by improving financial management and decision-making. In contrast, digital literacy strengthens performance by enhancing the use of digital tools, expanding market access, and improving operational efficiency. The findings confirm that literacy-based human capital is a critical determinant of business performance within the context of inclusive entrepreneurship. This study concludes that strengthening financial and digital literacy is essential to improving the sustainability and competitiveness of disability-owned SMEs. The results offer practical implications for policymakers and development agencies in designing targeted, inclusive capacity-building programs to support entrepreneurs with disabilities.
Regulatory Oversight, Firm Characteristics, and Audit Quality: Evidence From Indonesia’s Post Pandemic Energy Sector Estri, Siwi Rawidya; Rofiqoh, Ifah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 1 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i1.9213

Abstract

Regulatory transformation and increasing reporting complexity in Indonesia’s post pandemic energy sector highlight the need for a clearer understanding of the factors that influence audit quality. Previous studies report inconsistent findings regarding the effects of audit tenure, audit rotation, firm size, and the audit committee’s effectiveness, raising the question of whether auditor characteristics or client characteristics play a more dominant role. This study aims to examine the effects of audit tenure, audit rotation, and firm size on audit quality and to evaluate whether the audit committee moderates these relationships in energy companies listed on the Indonesia Stock Exchange. A quantitative approach was employed using purposive sampling, resulting in 46 sample firms observed from 2021 to 2024. Logistic regression was used to analyze audit quality proxied by audit opinion. The results show that audit tenure and audit rotation have no significant effect on audit quality, while firm size exhibits a strong and significant positive effect. Moreover, the audit committee does not moderate the relationship between the independent variables and audit quality. These findings indicate that in a strengthened regulatory environment characterized by intensified OJK oversight and consistent SPAP enforcement client characteristics, particularly firm size, play a more decisive role in determining audit quality than auditor characteristics. Theoretically, this study refines agency theory within mature regulatory settings, and practically, it offers guidance for auditor oversight policies, and corporate governance enhancement in the energy sector.
The Role of Digital Marketing in Technology-Based MSME Development Efforts Almaliki, Ragil; Rofiqoh, Ifah
Jurnal Ekuisci Vol 3 No 2 (2025): Vol 3 No 2 November 2025
Publisher : Ann Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62885/ekuisci.v3i2.943

Abstract

Purpose. This study aims to analyze the role of digital marketing in the development of technology-based Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Method. Using a literature review approach of 15 scientific articles published from 2015 to 2024, this study identifies effective digital marketing strategies, challenges in their implementation, and opportunities that can be taken advantage of by MSME actors. Result. The results of the study show that strategies such as the use of social media (Instagram, TikTok), Search Engine Optimization (SEO), storytelling, and partnerships with local influencers contribute significantly in increasing business visibility, customer engagement, and sales turnover. Conclusion. Limited digital literacy, inadequate human resources, and changes in digital platform algorithms are still major challenges. Implementation. This study recommends the need for structured digital assistance, cross-sector collaboration, and ecosystem development that supports the digital transformation of MSMEs in a sustainable manner.
Analysis of Methods and Challenges of Decision Support Systems in Employee Recruitment: A Systematic Literature Review Muhamad Riyadi; Ifah Rofiqoh
Journal of Indonesian Management Vol. 5 No. 4 (2025): December
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/jim.v5i4.3738

Abstract

The increasing complexity of organizational needs demands a recruitment process that is more objective, efficient and systematic. Decision Support Systems (DSS) have been widely applied to assist multi-criteria–based decision making in employee recruitment. However, studies on DSS for recruitment remain fragmented and have not yet provided a comprehensive overview of methodological trends, recurring weaknesses, and future development directions. This study aims to map the DSS methods used in employee recruitment, identify consistent patterns of weaknesses, and propose directions for the development of recruitment DSS. The research employed a Systematic Literature Review (SLR) of 17 relevant research articles published over the last ten years. The results indicate that classical Multi-Attribute Decision Making (MADM) methods continue to dominate recruitment DSS research due to their ease of implementation and computational transparency. Nevertheless, most DSS implementations still rely on static weighting based on expert judgment, utilize limited evaluation criteria, and lack post-recruitment performance evaluation. This study concludes that although DSS enhances efficiency and consistency in the selection process, conceptual objectivity and long-term decision validity remain significant challenges. Therefore, future development of recruitment DSS should focus on integrating data-driven approaches, machine learning techniques, and longitudinal evaluation to create more adaptive and sustainable recruitment systems