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Green Inflation: International Journal of Management And Strategic Business Leadership

GreenInflation
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Published by Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

ISSN : 30480620 EISSN : 30480612 DOI : 10.61132

Core Subject : Science,

Decision Sciences, Operations Research & Management

Topics in this Journal relate to any aspect of management, but are not limited to the following topics: Human Resource Management, Financial Management, Marketing Management, Public Sector Management, Operations Management, Supply Chain Management, Corporate Governance, Business Ethics, Management Accounting and Capital Markets and Investment

Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)

Articles 116 Documents

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Implementation of Financial Statement Presentation in Accordance with PSAK No. 1 in Restaurant Businesses in the City of Surabaya Nisfatul Lailah; Diana Zuhro; Tjandra Wasesa; Sutini Sutini; Achmad Daengs GS; Enny Istanti; Indriana Kristiawati
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.673

The role of accounting in supporting the smooth execution of management tasks is very prominent, particularly in the planning and control functions. Accounting is able to provide financial information that is presented in the form of financial statements. Financial statements are considered fairly presented when they are prepared in accordance with the provisions of PSAK; the characteristics of such financial statements must be understandable, relevant, reliable, and comparable. In the preparation of financial statements, there are rules for recording transactions, which are known as the double-entry bookkeeping system. This system is commonly and widely used in the preparation of financial statements. However, financial statements in restaurant businesses in the city of Surabaya are prepared using a single-entry bookkeeping system. Theoretically, when financial statements are prepared using a single-entry system and the existing records do not show a complete summary of transactions, many specific difficulties will be encountered in preparing accurate financial statements. In addition, there is no direct way to determine whether the balances are correct, thus posing the risk of bias, inaccuracy, and misinterpretation, resulting in financial statements that do not comply with financial accounting standards. This condition motivated the author to conduct research on restaurant businesses in the city of Surabaya. In this study, the researcher restated the financial statements of restaurant businesses in Surabaya for the years 2023, 2024, and 2025 using the double-entry system, and presented them in accordance with the provisions of PSAK No. 1 concerning the Presentation of Financial Statements.

Cultural Tradition Management and Sustainable Tourism: A Qualitative Descriptive Analysis of Caos Dahar Ratih Titik Haryati
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.674

Cultural traditions play a vital role in sustainable tourism by shaping social values, collective identity, and long-term cultural continuity. Caos Dahar, a Javanese practice involving communal food preparation and sharing, serves as an expression of gratitude, spirituality, and social cohesion. Despite its cultural significance, it has been rarely examined from a management perspective, particularly in relation to its integration into sustainable tourism systems. This study analyzes Caos Dahar as a form of cultural tradition management and explores its contribution to sustainable tourism. The research highlights the lack of management-oriented studies combining cultural traditions with sustainability frameworks. A qualitative descriptive approach was adopted, using secondary qualitative data from documented practices and relevant academic literature. Data were analyzed using thematic categorization and interpreted through a multi-theoretical framework, including motivation theory (ERG), social network theory, and cultural philosophy. The findings reveal that Caos Dahar functions as a managed cultural practice, involving implicit management processes such as planning, coordination, and role distribution. The tradition fulfills existential, relational, and growth-oriented needs, sustains social networks, and exhibits adaptability across various cultural dimensions. These characteristics enable Caos Dahar to contribute to the social, economic, and cultural aspects of sustainability within tourism. The study concludes that cultural traditions can be viewed as intangible strategic resources when properly managed. This research expands management and tourism studies by offering a management-oriented interpretation of cultural traditions and moving beyond outcome-based sustainability perspectives toward process-oriented cultural tradition management.

Safety Leadership and Work Environment Management in Building Patient Safety Culture through Work Motivation Dwi Meutia Julyta; Duta Liana; Nofierni Nofierni
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.678

This study investigates the effects of safety leadership and work environment on patient safety culture, with work motivation as an intervening variable among nurses at Hospital X in Jakarta. A quantitative approach using a cross-sectional design was employed, with data collected from 111 nurses through structured questionnaires. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that safety leadership and work environment have significant positive impacts on nurses’ work motivation. Additionally, work motivation directly influences patient safety culture. The study also finds that work motivation partially mediates the relationship between safety leadership and patient safety culture, as well as between work environment and patient safety culture. These findings suggest that both leadership practices and environmental conditions affect patient safety culture directly and indirectly by enhancing nurses’ motivation. The study highlights the importance of safety leadership and supportive work environments in promoting a sustainable patient safety culture through improved nurse motivation. From a practical perspective, hospital management should focus on fostering effective safety leadership practices and creating conducive work environments to enhance patient safety culture. This research contributes to the literature on patient safety and management by providing empirical evidence on the role of work motivation in strengthening safety culture in hospitals.

Organizational Commitment Matters More than Supervision in Nursing Documentation Compliance Suryanti Suryanti; Supriyantoro Supriyantoro; Idrus Jus’at
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.681

Nursing care documentation is crucial for service quality and patient safety, but incomplete and inconsistent documentation remains a challenge in hospitals. This study focuses on nurses at Medika Lestari Hospital, where documentation compliance is below expectations. The aim is to analyze how organizational commitment and supervision affect nursing care documentation, with work motivation as an intervening variable. A quantitative cross-sectional design with a structural model approach was used, and data were collected via structured questionnaires and analyzed using SEM-PLS. The results show that organizational commitment positively impacts documentation compliance (β = 0.268; p = 0.013), highlighting the importance of nurses’ attachment to organizational goals. Supervision, however, has no significant direct effect on documentation (β = 0.220; p = 0.109). Both organizational commitment (β = 0.285; p = 0.018) and supervision (β = 0.382; p = 0.000) significantly influence work motivation, indicating that managerial control and organizational attachment contribute to motivation. However, work motivation does not significantly affect documentation (β = 0.231; p = 0.053) and does not mediate the effects of commitment or supervision on compliance. In conclusion, improvements in documentation are primarily driven by organizational commitment rather than motivational or supervisory factors. Hospital management should focus on enhancing nurses’ organizational commitment and aligning supervisory practices with institutional values to improve documentation compliance sustainably.

Efforts To Improve The Discipline Performance of The State Civil Apparatus at The Sorong City Secretariat Fitri Yanti; Charis Christian; Sumarmo Sumarmo
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.685

This study aims to analyze efforts to improve the disciplinary performance of the State Civil Apparatus (ASN) in the Sorong City Regional Secretariat through the approach of apparatus compliance, internal supervision, enforcement of disciplinary sanctions, and organizational work culture. The research uses a mixed methods method, namely a quantitative approach through the dissemination of a Likert scale questionnaire analyzed using descriptive statistics and correlation, as well as a qualitative approach through in-depth interviews with the Regional Secretary, Head of the Inspectorate, Head of BKPSDM, Head of Organization and Administration, and Head of the People's Welfare Section. The study's results show that organizational work culture and internal supervision are positively related to apparatus compliance. At the same time, the enforcement of disciplinary sanctions plays a supporting role in maintaining the consistency of ASN discipline. Qualitative findings reinforce that leadership examples, employee development, and technology-based monitoring systems are important factors in improving apparatus discipline. The study's implications indicate that improving ASN discipline requires an integrated approach that strengthens the supervision system, fosters employee development, and develops an organizational work culture oriented towards public services. The study's limitation is in the narrow scope of respondents in the Sorong City Regional Secretariat; therefore, further research is recommended to include more regional apparatus and employ more comprehensive statistical analysis to yield deeper results.

The Digital Bureaucracy Paradox: The Dilemma of Visionary Leadership in Balancing Work From Anywhere (WFA) Flexibility and Civil Servant Discipline at the Regional Secretariat of Sorong City Anace Fransiska Jitmau; Rini Werdiningsih; Permadi Mulajaya
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 3 No. 1 (2026): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v3i1.686

This research aims to conduct an in-depth analysis of the complex dynamics termed the "Digital Bureaucracy Paradox," a phenomenon that emerged significantly following the implementation of the Work From Anywhere (WFA) policy within the Regional Secretariat of Sorong City. The primary focus this study lies in the strategic dilemma faced by visionary leadership in balancing modern flexible work patterns with the obligation to enforce Civil Servant (ASN) discipline, which has historically been conventional and rigid. Amidst massive digital transformation, local-level bureaucracy is forced to adapt to work models requiring high agility, while simultaneously remaining bound by formalistic disciplinary regulatory standards. Quantitative findings indicate that although digital platforms have been effective as instruments for work instructions, the effectiveness visual supervision remains irreplaceable in maintaining the integrity of working hours, particularly regarding low scores in separating personal and professional matters during WFA. Conversely, submissions the E-Kinerja (E-Performance) system show very high level of administrative compliance, yet do not fully guarantee the quality of substantive outputs. Statistical analysis confirms that adaptive digital leadership has decisive influence on the successful implementation of the Electronic-Based Government System (SPBE). These findings offer theoretical contribution to the study of bureaucratic behaviour within digital ecosystems and provide practical recommendations for redefining the ASN discipline from formalistic patterns toward a result-based substantive discipline. The synergy between visionary leadership and the strengthening of bottom-up accountability mechanisms through public participation is expected to realise a governance framework that is not only technologically modern but also functionally accountable in the post-pandemic era.

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Krisnawati Setyaningrum Nugraheni

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greeninflation@arimbi.or.id

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Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen 4 RW 8., Kab. Demak, Provinsi Jawa Tengah, 59567

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Jawa tengah

INDONESIA

Abstract

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Abstract

Abstract

Abstract

Abstract

Home Page

OAI Link

Editorial Team

Contact

Reviewer

Google Scholar

Contact Name Krisnawati Setyaningrum Nugraheni

Contact Email garuda@apji.org

Phone +62895395733773

Journal Mail Official greeninflation@arimbi.or.id

Editorial Address Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen 4 RW 8., Kab. Demak, Provinsi Jawa Tengah, 59567

Location Kab. demak, Jawa tengah INDONESIA

Abstract

Abstract

Abstract

Abstract

Abstract

Abstract

Contact Name
Krisnawati Setyaningrum Nugraheni

Contact Email
garuda@apji.org

Phone
+62895395733773

Journal Mail Official
greeninflation@arimbi.or.id

Editorial Address
Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen 4 RW 8., Kab. Demak, Provinsi Jawa Tengah, 59567

Location
Kab. demak,

Jawa tengah

INDONESIA