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Amar Sani
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Vifada Management and Social Sciences
Published by Yayasan Vifada Cendikia Indonesia
ISSN : -     EISSN : 29871999     DOI : https://doi.org/10.70184/9s5x8326
Core Subject : Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Physics Social Sciences
Vifada Management and Social Sciences We are dedicated to empowering researchers, educators, and practitioners from all corners of the world to explore the frontiers of science Management - General Management Marketing, Information Technology, Finance, Business, Human Resources, Operations, International Business, Entrepreneurship
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis dan Menejemen Intetrnasional
Articles 69 Documents
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Does Carbon Emission Disclosure and Environmental Performance Affect the Cost of Debt with Profitability as an Intervening Variable? Evidence from Coal Sub sector Companies Listed on the Indonesia Stock Exchange (2024–2025) Dede Yusuf Maulana; Aditya Bayu Kusuma; Istikomah Istikomah; Dharnita Chandra; Mardiman Mardiman
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/1587kg59

Abstract

Purpose: This study aims to analyze the effect of carbon emission disclosure and environmental performance on the cost of debt in coal subsector companies listed on the Indonesia Stock Exchange during the 2024–2025 period, with profitability as an intervening variable. This study also seeks to explain whether sustainability disclosure and environmental performance can influence corporate debt financing costs through credit risk perceptions reflected in profitability and cost of debt. Research Design and Methodology: This research uses a quantitative causal-associative approach with panel data. The population consists of coal subsector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling based on several criteria. The index value was calculated by dividing the number of disclosed items by the total disclosure items. Environmental performance was measured using PROPER ratings converted into numerical scores. Profitability was proxied by Return on Assets, calculated by dividing net income by total assets. The cost of debt was measured by dividing interest expense by average interest-bearing debt. Data analysis used panel data regression and mediation testing. Findings and Discussion: The results show that carbon emission disclosure has a significant effect on profitability, while environmental performance does not significantly affect profitability. Carbon emission disclosure, environmental performance, and profitability do not have a significant direct effect on the cost of debt, either partially or simultaneously. The mediation test also shows that profitability does not significantly mediate the relationship between carbon emission disclosure and cost of debt, nor the relationship between environmental performance and cost of debt. These findings indicate that sustainability-related variables in this study have limited explanatory power in determining debt financing costs among coal subsector companies. Implications: The findings imply that carbon emission disclosure can influence internal financial performance, but it has not yet become a decisive factor in creditors’ assessment of debt risk in the coal subsector. Companies should improve the quality, consistency, and credibility of environmental disclosure to strengthen stakeholder trust. Creditors and investors also need to consider broader environmental, financial, and governance indicators in assessing credit risk. Future research should include longer observation periods, additional control variables, and broader ESG indicators to better explain the determinants of cost of debt in emission-intensive industries. 
The Adoption of ChatGPT in SME Human Resource Practices: Integrating TOE–TAM with Trust as a Mediator and Religiosity as a Moderator Hanung Eka Atmaja; Suddin Lada; Shinta Ratnawati; Miftachul Mujib; Satrio Tegar Sadewo; Raina Dewi Aldianti
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/5q341684

Abstract

Purpose: The development of artificial intelligence technology, particularly ChatGPT, presents both opportunities and challenges for Small and Medium-sized Enterprises (SMEs) in enhancing the efficiency of human resource management practices. However, the level of adoption of this technology is still influenced by various complex factors, not only technical but also psychological and individual values. This study aims to analyse the factors influencing the adoption of ChatGPT in SMEs through the integration of the Technology–Organisation–Environment (TOE) framework and the Technology Acceptance Model (TAM), whilst considering the mediating role of trust and the moderating role of religiosity. Research Design and Methodology: This study employs a quantitative approach using a survey method targeting SME operators in Central Java, East Java, and the Special Region of Yogyakarta (DIY). The sampling technique utilised purposive sampling, with a sample size of 200 SME operators meeting the study criteria. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with the assistance of SmartPLS software. Findings and Discussion: The results indicate that technological, organisational, and environmental factors, as well as perceptions of ease and utility, play a role in shaping trust in ChatGPT. This trust serves as the primary determinant in driving technology adoption, whilst religiosity was found to strengthen the relationship between trust and usage decisions. These findings confirm that ChatGPT adoption among SMEs is influenced not only by functional aspects but also by psychological factors and individual values. Implications: The implications of this research contribute to the development of a more context-specific technology adoption model based on artificial intelligence, whilst providing practical recommendations for SME stakeholders, technology developers, and policymakers in promoting the effective and sustainable utilisation of ChatGPT.
Sustainable Entrepreneurship in Indonesia with Leveraging Green Practices for Business Success Yusuf Iskandar; Kurniawan; Andri Ardhiyansyah; Froilan Delute Mobo
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/ymyrnh45

Abstract

Purpose: This study looks into how government policies, technical innovation, green entrepreneurship promotion, environmental awareness, and green business growth affect the expansion of green businesses and the mitigation of environmental impacts through social entrepreneurship in Indonesia. Research Design and Methodology: A quantitative analysis was carried out on a sample of 296 respondents using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) route analysis. The data was analyzed using model fit indices, hypothesis testing, measurement model analysis, and descriptive statistics. Findings and Discussion: The findings show a strong positive correlation between government policy, social entrepreneurship, technological innovation, environmental impact reduction, green business growth, and environmental awareness as well as green entrepreneurship promotion. The results highlight how crucial it is to promote green entrepreneurship, technological innovation, and social entrepreneurship in Indonesia in addition to encouraging environmental awareness and enacting regulations that support these sectors. Implications: This research implies the importance of strengthening policies, providing support for business actors, and fostering collaboration among stakeholders to accelerate the development of sustainability and green entrepreneurship in Indonesia.
How Local Culture and Memorable Tourism Experiences Drive Sustainable Tourism: The Mediating Role of Destination Satisfaction in the Ijen Mountains, Banyuwangi Indonesia Endang Suprihatin; Rais Dera Pua Rawi; Endah Susanti
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/End4ng126

Abstract

Purpose: This study aims to analyze the influence of local culture and memorable tourism experiences on sustainable tourism by placing destination satisfaction as a mediating variable in the Ijen Mountains destination of Banyuwangi. Research Design and Methodology: This study uses a quantitative approach with a fundamental research type. The research object was conducted in the Ijen Mountains of Banyuwangi with respondents consisting of tourists and local residents. Data were analyzed using the PLS-SEM method to test the predictive relationship between constructs, as well as to ensure the validity and reliability of the research instrument. Findings and Discussion: This study concludes that local culture and memorable tourism experiences have a significant influence on sustainable tourism both directly and through destination satisfaction as a mediating variable. Local culture is a key foundation for sustainable tourism development through the preservation of cultural values ​​and community involvement. While memorable tourism experiences increase tourist satisfaction and engagement with destinations, encouraging sustainable travel behavior. Implications: Tourism destination managers need to prioritize strengthening local cultural management as a key strategy in developing sustainable tourism. Future research is recommended to expand the research object to various tourist destinations and develop models by adding other relevant variables.
Designing a Security Profile Using the NIST Cybersecurity Framework for General Elections in Indonesia Muhammad Hibban Mikhail; Sinung Suakanto; Basuki Rahmad
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/813bar95

Abstract

This study aims to design a comprehensive cybersecurity profile for Indonesia’s electoral digital ecosystem using the National Institute of Standards and Technology Cybersecurity Framework (NIST CSF) 2.0. The research focuses on identifying vulnerabilities in election information systems, formulating mitigation controls, and strengthening the supervisory role of the Election Supervisory Agency (Bawaslu) toward the General Election Commission (KPU). This study employed a qualitative descriptive-diagnostic approach. Data were collected through qualitative observations, historical cyber incident reports, regulations, cybersecurity documents, and academic literature related to election governance and digital security in Indonesia. Data analysis followed five implementation phases of NIST CSF 2.0: prioritize and scope, orient, create current profile, conduct risk assessment, and create target profile. The findings indicate that Indonesia’s election information systems remain vulnerable to data breaches, access control weaknesses, insider threats, infrastructure failures, and disinformation attacks. The study proposes a dual-recording e-voting architecture integrated with Voter Verifiable Paper Audit Trail (VVPAT) to improve transparency, auditability, and election integrity. The findings imply that election cybersecurity governance requires integrated institutional oversight, technical mitigation, and forensic audit mechanisms to maintain democratic legitimacy and public trust
IT Governance Evaluation of Hospital Information Systems Using Framework: Case Study of RSUD Welas Asih Muhammad Hanif Zahran; Sinung Suakanto; Basuki Rahmad
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/jkcdbz70

Abstract

Purpose: This study evaluates the governance capability of the Hospital Management Information System (Sistem Informasi Manajemen Rumah Sakit/SIMRS) at RSUD Welas Asih using COBIT 2019 and formulates improvement directions to strengthen service reliability. Research Design and Methodology: This study applies an evaluative case study with a mixed-method approach. Data were collected through a structured questionnaire completed by ten respondents from the SIMRS Installation, an interview with the Head of SIMRS Installation, direct observation, and limited document analysis. COBIT 2019 was used to assess selected APO, BAI, and DSS processes, while triangulation was applied to interpret questionnaire results against interview and documentary evidence. Findings and Discussion: The questionnaire results show generally positive perceptions of SIMRS governance, especially in strategic alignment, user-driven development, and operational support. However, triangulation identifies improvement needs in periodic training, user adaptation after feature changes, change documentation, external system dependency, incident handling, manual fallback, data re-entry, BPJS claim validation, and infrastructure resilience. Implications: The study recommends strengthening competency development, formal change logs, incident escalation, fallback procedures, data reconciliation, infrastructure continuity, and continuous governance monitoring.  
Coretax Platform Quality And Corporate Taxpayer Satisfaction:: Interface, System, Information-Feature, Service-Security Effects, and Digital Literacy as A Boundary Condition Muhammad Mukhram; Wulan Ayuandiani
Vifada Management and Social Sciences Vol. 4 No. 2 (2026): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/xnckdt18

Abstract

Purpose: This study examines the effects of interface and usability quality, system reliability and accessibility, information and feature quality, and service and security assurance on corporate taxpayer satisfaction with Coretax as an integrated digital tax administration platform. It also examines digital literacy as a boundary condition in the relationship between interface quality and satisfaction. Research Method: A quantitative survey was conducted involving 50 corporate taxpayers who had used Coretax. Data were collected using 15 reflective indicators measured on a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results and Discussion: All four platform quality dimensions have positive and significant effects on taxpayer satisfaction. Information and feature quality is the strongest predictor, followed by service and security assurance, system reliability and accessibility, and interface and usability quality. Digital literacy also plays an important role in strengthening users’ ability to utilize interface quality effectively. Implications: Tax authorities should prioritize feature integration, system stability, service and security assurance, interface usability, and taxpayer digital capability to support sustainable digital tax administration. Originality: This study provides an integrated assessment of Coretax quality from the corporate taxpayer perspective and incorporates digital literacy as a theoretically relevant boundary condition in explaining taxpayer satisfaction.
Human–AI Collaboration Readiness Across Generations: The Roles of Digital Skills, Growth Mindset, and Organizational Support Wahdaniah Wahdaniah; Ayyub Yunus; Mujirin M. Yamin
Vifada Management and Social Sciences Vol. 4 No. 2 (2026): July - December
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/c5wezw47

Abstract

Purpose: This study examines the simultaneous effects of digital skills, growth mindset, and organizational support on human–AI collaboration readiness among multigenerational academic workers, with generational cohort as a moderating variable. Research Method: A sequential explanatory mixed-method design was employed. Quantitative data were collected from 280 academic workers at a public university in Indonesia using stratified random sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The quantitative findings were further explored through semi-structured interviews with 12 key informants representing Generation X, Millennials, and Generation Z. Results and Discussion: Organizational support emerged as the strongest and most consistent predictor of human–AI collaboration readiness across generations (β = 0.384; p < 0.001). Generational cohort significantly moderated the effects of digital skills (β = 0.110; p = 0.041) and growth mindset (β = 0.154; p = 0.004), with stronger effects among Generation Z workers. This pattern is identified as the “Generation Z Acceleration Effect.” The model explained 62.4% of the variance in collaboration readiness. Implications: The findings support generationally differentiated HR interventions for strengthening human–AI collaboration in higher education and contribute to SDGs 4, 8, and 9. Originality: This study integrates individual capabilities, psychological orientation, organizational support, and generational differences into a unified model of human–AI collaboration readiness and introduces the Generation Z Acceleration Effect.  
Integrated Data Visualization Dashboard as a Decision Support System in Monitoring Overdimensional and Overload Violations in Indonesia Agus Sugianto; Yuli Adam Prasetyo; Yolanda Hafitzhah
Vifada Management and Social Sciences Vol. 4 No. 1 (2026): January - June
Publisher : Yayasan Vifada Cendikia Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70184/f8rkh413

Abstract

Purpose: Over Dimension Over Load (ODOL) violations in highway-based freight transportation in Indonesia contribute to infrastructure damage worth Rp43 trillion per year and rank as the second largest cause of national traffic accidents, yet existing monitoring remains partial, fragmented across agencies, and unable to support real-time, data-driven decisions. This study aims to advance understanding of multi-source data integration patterns, analytic design principles, and hierarchical interface architectures that together constitute a conceptual Decision Support System (DSS) framework for comprehensive ODOL surveillance in Indonesia. Research Design and Methodology: The method used is a Systematic Literature Review following the PRISMA protocol, sourced from Scopus, producing 30 indexed articles meeting inclusion criteria within 2022 to 2026. Findings and Discussion: The synthesis resulted in an architectural model, the Integrated ODOL Surveillance Dashboard (IOSD), comprising three functional layers: a multi-source data acquisition and integration layer; an analytics layer with violation detection, machine learning-based prediction, spatial analytics, and model interpretability modules; and an interactive visualization layer customized by user role. The model integrates Weigh in Motion, Automatic Number Plate Recognition, AI-based computer vision, and geographic information system data into a single real-time DSS platform spanning field operations to national policy formulation. Comparative insights from international heavy-vehicle monitoring practices further inform the model's institutional design. Implications: This research contributes a digital, accurate, cross-agency technical framework for ODOL supervision and opens a follow-up agenda for empirical validation of the IOSD prototype under real operational conditions within Indonesia's UPPKB network.

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