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Green Human Resource Management: Integrating Sustainability into Talent Development and Retention Resti Yulistria; Willy Cahya Sundara; Eva Marsusanti; Vera Agustina Yanti
Jurnal Manajemen, Bisnis dan Kewirausahaan Vol. 5 No. 3 (2025): Desember : Jurnal Manajemen, Bisnis dan Kewirausahaan
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jumbiku.v5i3.6225

Abstract

In the face of global environmental challenges and rising sustainability demands, organizations are increasingly adopting Green Human Resource Management (GHRM) to align human resource practices with environmental goals. This study explores how GHRM practices influence talent development and talent retention through the mediating roles of green organizational culture, green work engagement, and personal norms. Drawing on Resource-Based View (RBV) and Social Exchange Theory (SET), the research utilizes a quantitative design involving 110 respondents from multiple industries in emerging economies. Data were analyzed using Structural Equation Modeling (SEM-PLS), and the results reveal that GHRM significantly enhances both talent development and employee retention, mediated by employee engagement and green culture. Moreover, leadership commitment was found to strengthen the effect of GHRM on sustainability-driven talent strategies. These findings highlight that environmentally oriented HR practices not only advance ecological performance but also nurture a sustainable and motivated workforce. The study contributes theoretically by integrating GHRM, sustainability, and talent management into a unified framework, and provides practical implications for HR managers seeking to embed green competencies, strengthen commitment, and improve retention among sustainability-minded employees.
Pengaruh Digital Accounting Systems terhadap Kualitas Keputusan Keuangan melalui Kualitas Informasi Akuntansi pada Perusahaan Modern Willy Cahya Sundara; Budi Al Amin; Afriani Pravitasari; Rina Oktiyani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1872

Abstract

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.  
Pengaruh Digital Accounting Systems terhadap Kualitas Keputusan Keuangan melalui Kualitas Informasi Akuntansi pada Perusahaan Modern Willy Cahya Sundara; Budi Al Amin; Afriani Pravitasari; Rina Oktiyani
JURNAL EKONOMI BISNIS DAN MANAJEMEN Vol. 4 No. 2 (2026): April : JURNAL EKONOMI BISNIS DAN MANAJEMEN
Publisher : CV. ALIM'SPUBLISHING

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59024/jise.v4i2.1872

Abstract

This study aims to analyze the effect of Digital Accounting Systems on Financial Decision Quality through Accounting Information Quality in modern companies. This research employed a quantitative explanatory approach using a survey design. Primary data were collected from 100 employees working in finance, accounting, and financial administration departments through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The findings reveal that Digital Accounting Systems have a positive and significant effect on Accounting Information Quality, Accounting Information Quality has a positive and significant effect on Financial Decision Quality, and Digital Accounting Systems also directly improve Financial Decision Quality. The mediation test confirms that Accounting Information Quality partially mediates the relationship between Digital Accounting Systems and Financial Decision Quality. These results imply that companies should not only adopt digital accounting technology but also strengthen system integration, data validation, transaction standardization, and user competence to ensure that digital accounting systems produce accurate, timely, relevant, and useful information for effective financial decision-making.