Yvonne Augustine
Universitas Trisakti, Department of Accounting, Jakarta, Indonesia

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Increasing Business Performance in Property Management by Implementing the Green Habit David Kiki Baringin MT Samosir; Yvonne Augustine; Ratlan Pardede
Indonesian Journal of Sustainability Accounting and Management Vol. 7 No. 1 (2023): June 2023
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v7i1.477

Abstract

The objective of this study is to analyze the impact of green habits on property management business performance in Indonesia. This research is relatively new because the variable used, that is the green habit. The data used are the primary data in accordance with a mixed methods approach. The research findings have proven that green habits have a significant influence on business performance, which means green habits can improve business performance. Consumer habits toward environmental sustainability are the determinants of product sales and will ultimately have an impact on increasing sales and company performance. The results of this study contributed both scientific and practical aspects. From the scientific aspect, it supports the theory of organizational behavior, in which companies can run more effectively and influence performance improvement by applying science or something new that is useful. From the practical aspect, the company not only pays attention to profits but must pay attention to environmental aspects and the community around the company, especially property management. It is time to implement sustainability, one of which is green habits so that they can be more developed by increasing business performance and competitiveness.
How Belief System as The Best Driver of Control in Increasing Performance Yudi Yudi; Yvonne Augustine
Indonesian Journal of Sustainability Accounting and Management Vol. 8 No. 2 (2024): December 2024
Publisher : Universitas Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28992/ijsam.v8i2.961

Abstract

Based on the essence of contingency theory and resource-based view, this research focuses on examining the influence of the management control system (MCS) on the performance of Indonesian public health sector organizations from both financial and non-financial perspectives such as sustainability practices mediated by organizational learning. The research technique used in this study included distributing questionnaires to 172 respondents from health service facilities in 22 provinces in Indonesia. The outcome of this study showed that there was a significant positive impact of MCS elements and organizational learning to organizational performance except for the diagnostic control system. Organizational learning mediates belief system on organizational performance. The conclusion of this study is expected to benefit the health practitioners and regulators aimed at promoting effectiveness of MCS practices on the performance of public sector organizations, especially belief systems as the best driver of control in increasing performance. The originality of this research is a study that investigates the complete elements of the MCS on the performance of public health sector organizations from both financial and non-financial perspectives such as sustainability practices, in addition to using organizational learning capabilities as mediation.