Business Commons^™

Alternative Vat Policies For Sustainable Menstrual Products In Indonesia, Saraswati Nirmala Suci, Hanik Susilawati Muamarah

Jurnal Akuntansi dan Keuangan Indonesia

Background: Sustainable menstrual products currently face the same VAT rate as conventional products, making them less affordable and slowing their adoption. This price gap drives consumers toward cheaper disposable alternatives, increasing non-recyclable waste and environmental risks. Addressing this imbalance is essential to advancing sustainability and menstrual equity. Method: This study conducted in-depth interviews with officials from the Directorate General of Taxes, the Fiscal Policy Agency, the Ministry of Environment and Forestry, academicians, and a sustainable product manufacturer. Data were analyzed using the Regulatory Impact Assessment (RIA) framework to evaluate four VAT policy alternatives: normal VAT, VAT exemption, non-collected VAT, and …

Beyond Numbers: Decoding The Dynamics Of Qualitative Accounting Research Across Decades, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

Background: This study examines the realm of qualitative research in accounting, highlighting its evolving methodologies and thematic emphasis. There has been increasing interest in qualitative methodologies, such as literature reviews, SLRs, archival research, bibliometric studies, and interviews, to explore the complex nature of accounting practices. Methods: This study identifies the principal themes, trends, and prominent authors in qualitative accounting research through a systematic approach that incorporates bibliometric analysis using VOSviewer and a thorough assessment of Scopus-indexed journals. Findings: The findings highlight significant themes, including sustainability, technology, governance, and the impact of global occurrences, such as the COVID-19 pandemic, on accounting …

Feasibility Assessment Of Energy As A Service With Third Party Ownership For Development Of Utility-Scale Solar Pv In The Consumer Goods Industry, Winda Puspadimiati, Widodo W Purwanto

CSID Journal of Infrastructure Development

Global awareness of climate change impacts has compelled the power sector to adopt renewable energy as a primary source of electricity, driving innovation in renewable energy business models. This study analyzes the feasibility of Energy as a Service (EaaS) with a Third-Party Ownership (TPO) scheme for utility-scale solar photovoltaic (PV) development in the fast-moving consumer goods (FMCG) industry. Four scenarios of utility-scale solar PV configurations under the EaaS model are evaluated: on-grid ground-mounted (OG-GM), hybrid ground-mounted (H-GM), on-grid floating (OG-F), and hybrid floating (H-F). All scenarios are developed under the assumption of utilizing the PLN grid through a power wheeling …

Moving From Feasible Solutions To Sustainable Systems In The Built Environment, Mohammed Ali Berawi, Mustika Sari, Perdana Miraj

CSID Journal of Infrastructure Development

The built environment plays a crucial role in global sustainability efforts. Buildings, infrastructure, and cities consume large amounts of energy and materials that shape social behavior, and lock in environmental impacts. Over the past two decades, research has produced a wide range of technical solutions to reduce these impacts. Renewable energy systems, energy-efficient buildings, alternative construction materials, and new construction methods are no longer experimental concepts. Many have proven technical and economic potential. Yet, real-world transformation remains slow and uneven. This gap suggests that sustainability challenges in the built environment are no longer driven by a lack of technology. Instead, …

Barriers To The Adoption Of Modular Construction Technology In South Africa, Mokete Matoba, Christopher Amoah

CSID Journal of Infrastructure Development

Construction, mining, and manufacturing are the most significant contributors to South Africa's GDP. While manufacturing and other industries utilise advanced technologies to enhance productivity, he construction industry continues to lag behind in technological adoption. This study examines the barriers that hinder the South African construction industry from leveraging the benefits of modular construction technologies (MCT). The study employed a quantitative research method, using closed-ended questions to collect data. The questionnaires were emailed to South African construction industry professionals selected through a combination of purposive and convenience sampling. A total of 98 questionnaires were distributed, of which 46 were returned. However, …

Effects Of Calcination Conditions Of Locust Bean Pod On The Mechanical Properties Of Locust Bean Pod Ash High-Strength Concrete, Iorwuese Anum, Umar Abdullahi, Megat Azmi Megat Johari, Felix Nkapheeyan Isa

CSID Journal of Infrastructure Development

Locust Bean Pod Ash (LBPA) is produced from the calcination of Locust Bean Pod (LBP), an agricultural waste of the African locust bean tree (Parkia biglobosa). This study evaluated the use of LBPA obtained through controlled calcination and open burning as a supplementary cementitious material (SCM) in high-strength concrete (HSC). Cement was replaced by LBPA at 5%, 10%, 15%, and 20% by weight using both ashes—LC for ash produced through calcination at 600 °C, and LO for ash obtained through open burning. Slump and strength were assessed, including compressive strength (100 × 100 × 100 mm cubes) and splitting tensile …

Green Connectivity In Metropolitan Jabodetabek: Climate Change And The Challenge Of Urban Forest, Safira Maharani Putri, Hendricus Andy Simarmata

CSID Journal of Infrastructure Development

Urban areas in Indonesia, particularly the Greater Jakarta metropolitan region (Jabodetabek), are increasingly experiencing the adverse effects of climate change, such as the Urban Heat Island (UHI) phenomenon. Rapid urbanization has contributed significantly to rising greenhouse gas emissions and deteriorating environmental quality. Urban forests are one of the key solutions to mitigate these impacts; however, their spatial distribution in Jabodetabek remains suboptimal and poorly connected. This study uses NDVI as a proxy for urban forest density, where “urban forest” refers to vegetated areas within cities as defined by Presidential Regulation No. 60/2020. The research addresses the following question: How has …

Enhancing Health And Safety Practices In Construction Site In Developing Nations Through Technology Advancement In South Western Nigeria, Mubaraq Lawal, Abba Mahmud, Ismail Gbolahan Dere, Thankgod Agbo Owoicho

CSID Journal of Infrastructure Development

The construction sector plays a critical role in urban development and economic growth, yet it continues to face major challenges that threaten worker health and safety. Traditional safety measures are not always sufficient for the complex conditions found on construction sites, which creates a need for technology‑based solutions. This study investigates the relationship between technology adoption and health and safety practices in the construction industry in Lagos, Nigeria. The study identifies the major causes of site accidents, examines the level of technology use on construction sites, and reviews existing literature through both primary and secondary data. Primary data were collected …

Exploring The Horizontal Static And Dynamic Shading Devices To Minimize Cooling Load In Tropical Buildings, Hilmi Fitriatulamal, Ova Candra Dewi, Miktha Farid Alkadri, Kartika Rahmasari

CSID Journal of Infrastructure Development

Shading devices are essential for reducing solar radiation and cooling loads in buildings located in tropical climates. In the Jakarta region, the highest solar factor is observed on west- and east-facing facades, followed by north- and south-facing orientations. National building policy in Indonesia encourages facades to face north–south to reduce solar heat gain. This study explores horizontal static and dynamic shading devices on north-facing facades and evaluates their impact on cooling load reduction and daylight performance. The methodology includes calculating and simulating energy use intensity (EUI) using EnergyPlus and conducting illuminance analysis using Radiance and Grasshopper. Key parameters considered in …

Decision Framework For Enhancing The Adoption Of Alternative Infrastructure Funding Models In Ghana, Samuel Kojo Aidoo, Patricia Lindelwa Makoni

CSID Journal of Infrastructure Development

This paper examines the socio-economic and infrastructure conditions that determine Ghana’s readiness to adopt alternative infrastructure funding models (AIFMs) for sustainable road development. The objective of the study is to identify the macroeconomic and sectoral drivers of AIFMs’ adoption and to develop policy frameworks for the sustainable financing of infrastructure within Ghana’s context. Ordinary Least Squares (OLS) regression analysis is applied to annual data from 2003 to 2023 to examine the relationship between macroeconomic and infrastructure indicators and economic growth , which is used as a proxy for the viability of AIFMs. The results show that employment growth, educational attainment, …

Pengaruh Islamic Work Ethic Dalam Memprediksi Work Engagement Dengan Psychological Capital Dan Gratitude Sebagai Mediator Pada Karyawan Perusahaan Bank Syariah Di Indonesia, Felannisa Andriana

Jurnal Manajemen dan Usahawan Indonesia

The rapid development of Islamic banking in Indonesia has prompted increased attention to the level of employee work engagement. Although driven by Islamic values that prioritize integrity, it is important to understand the factors that influence work engagement in Islamic banks in order to create a productive work environment that is in accordance with Islamic principles. This study aims to explain the relationship between Islamic work ethics, psychological capital, gratitude, and work engagement in the context of Islamic banking, involving Islamic banking employees in Indonesia as respondents. Data were analyzed using the Structural Equation Modeling (SEM) method. The results show …

Ethical Leadership, Psychological Contract, Dan Work-Family Conflict: Determinan Loyalitas Perawat Di Era Pandemi, Annisa Syafira Efrial

Jurnal Manajemen dan Usahawan Indonesia

Nurses are the frontline of healthcare services and have faced increasing work pressure during the COVID-19 pandemic. In this context, nurse loyalty becomes a crucial factor for the sustainability of healthcare organizations. This study aims to analyze the influence of ethical leadership on employee loyalty by examining the mediating roles of psychological contract and work-family conflict. A total of 145 nurses participated in this study. Data were analyzed using a quantitative approach through Structural Equation Modeling (SEM) with the assistance of Lisrel 8.80. The findings reveal that ethical leadership has a positive effect on both employee loyalty and psychological contract. …

The Influence Of Social Media Interactions On Consumer Behavior In Influencer Vs. User-Generated Destination Content: The Role Of Source And Content Factors, Elmira Listiawardany, Rifelly Dewi Astuti

ASEAN Marketing Journal

Based on Service Dominant Logic, Value Co-Creation, and the Information Adoption Model, this research model examines the influence of Social Media Interactions on destination content on Visit Intention and Behavioral Engagement, involving Source Credibility, Homophily, and Content Quality as mediators in this relationship. To provide more specific implications, this study also compares how the model applies to two different types of content, namely influencer content and user-generated content (UGC).

This research uses a survei questionnaire method and obtained 313 samples that meet this research criteria, which are those who located in Indonesia, age 17 to 43, using social media, and …

From Fashion To Electronics: Analyzing Shopee Indonesia Email Marketing Content Across Different Product Categories, Tri Anita Rahayu, Irmawan Rahyadi, La Mani La Mani

ASEAN Marketing Journal

This study explores the email marketing content employed by Shopee Indonesia across various product categories, including fashion, health & beauty, electronics, digital products, and home & living. By analyzing the variations in themes, messaging, and promotional tactics, the research aims to understand how Shopee Indonesia customizes its email content to optimize engagement and conversion rates across these diverse categories. The findings reveal that Shopee Indonesia employs distinct content strategies tailored to the specific characteristics and consumer preferences associated with each category, highlighting the platform's strategic approach to targeted marketing.

Urban Transportation And Marketing Efficiency Among Tomato Marketers In Oyo State, Nigeria, Chuks O. Idiaye, Isaac Busayo Oluwatayo, Nafisat O. Tijani

ASEAN Marketing Journal

The study examined the effect of urban transportation on tomato marketing efficiency using major markets in Ibadan metropolis in south-west Nigeria as case study. The data used were collected from a total of 170 tomato marketers using a structured questionnaire. The locations of the markets included Ibarapa Central, Ibarapa East, Ibarapa North, Ido, Lagelu, and Akinyele. Descriptive statistics, Shepherd’s measure of efficiency and Multinomial regression were used to analyze the data collected. Findings from the study revealed that transportation plays a crucial role in the marketing of tomato in Oyo state, Nigeria and that mini-cabs are the most preferred means …

The Impact Of Social Media Activities On ‘Labubu The Monsters' Brand Awareness And Brand Image, Grace Javiera Sadihin, Patricia Evelyn Angelika, I Ketut Rangga Wardana Putra, Fari Agil Aryaputra, Theodorus Otniel

ASEAN Marketing Journal

This study aims to investigate the impact of social media activities on brand image and brand awareness. A quantitative study was conducted using a validated questionnaire distributed to a sample of 348 respondents of Gen Z, Gen Y, and Gen X who use social media and are familiar with Labubu The Monsters. Multiple regression analysis was performed using SPSS version 27 to test the hypotheses. The results revealed a significant impact of social media activities on brand awareness and brand image. It was found that entertainment, trendiness, and influencers affect brand awareness, while entertainment, EWOM, trendiness, and influencers affect brand …

Perceived Value And Customer Satisfaction In The Nigerian Airlines Businesses, Adeyemi Abdulwasiu Adebayo, Abdulazeez Alhaji Salau, Abdulazeez Alhaji Salau

ASEAN Marketing Journal

Due to the nature of consumers as being price conscious and their attitude in evaluating if the services rendered by service providers can meet their needs and aspirations, airline service providers need to understand the perceived value of their esteemed customers to ensure that the services rendered are satisfying and can ultimately lead to loyalty. This study investigated the influence of customer perceived value proxy with customer experience and service quality in building satisfaction in the Nigerian Airline business. The study employed a quantitative research design through a survey to collect primary data from domestic customers of the chosen airlines. …

The Effect Of Interpersonal Interaction Factors On Buyers Purchase Intention In Tiktok Livestreaming Of Local Fashion Product, Moza Abel Talitha, Ira Irianty

ASEAN Marketing Journal

This study aims to determine the interpersonal interaction factors that influence purchase intentions of local Indonesian fashion products on TikTok live stream shopping, based on the SOR theory. The sample of this research is the audience of TikTok live stream shopping of local Indonesian fashion products, living in Jabodetabek, and aged between 18 to 34 years. There were 295 respondents and data were analyzed using PLS-SEM software. According to this study, Perceived similarity is positively related to Swift guanxi. In addition, Perceived similarity and Perceived responsiveness are positively related to Initial Trust. Swift guanxi and Initial Trust are positively related …

Smart Building Rating System: A Comparative Analysis Of National And International Rating Systems, Amanah Hamidah, Mohammed Ali Berawi, Mustika Sari, Gunawan Saroji

CSID Journal of Infrastructure Development

Smart buildings have become a key part of the Fourth Industrial Revolution, driven by the need for efficient, sustainable, and adaptive built environments. Their importance is growing alongside Indonesia’s effort to develop smart cities. This study compares Indonesia’s national smart building certification system, established under Ministerial Regulation No. 10 of 2023, with two international systems: the European Union’s Smart Readiness Indicator (SRI) and the SmartScore certification. The analysis uses a literature review and comparative method to examine each system’s assessment criteria, scoring method, and certification tier. The findings show that Indonesia’s regulation includes six parameters, such as cybersecurity and operational …

Kegagalan Kepastian: Membingkai Ulang Manajemen Strategis Melalui Kompleksitas, Brian Hoffni

Jurnal Manajemen dan Usahawan Indonesia

This paper explores the integration of complexity theory into the field of strategic management, arguing that traditional, positivist-based models—such as the planning school, positioning school, and resource-based view—are increasingly inadequate for addressing the volatility, uncertainty, complexity, and ambiguity (VUCA) of contemporary business environments. While classical theories emphasize linearity, stability, and top-down control, complexity theory reconceptualizes organizations as complex adaptive systems (CAS) characterized by emergence, nonlinearity, and continuous learning. Drawing on insights from both historical and contemporary strategic paradigms, this study proposes that complexity theory does not replace but rather extends classical frameworks by enabling more adaptive, iterative, and resilient approaches …

Esg Reporting And Market Capitalization In Asia: The Role Of National Cultural Values, Anggelia Syahputri, Mirza Khayhan Asyitiyani, Risda Nurmayanti

Jurnal Akuntansi dan Keuangan Indonesia

Background: The discussion around sustainability issues is advancing in Asia, highlighting ESG disclosure as a critical competitive advantage for companies. Corporate ESG disclosure can influence investment decisions as investors seek information on companies' ESG practices. Method: This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values. The analysis is based on panel data from listed firms in nine Asian countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, India, Taiwan, Japan, and China) over the period 2018–2023. Findings: The findings show a positive relationship between cumulative ESG scores and market capitalization in both …

Clinical Pathway Sebagai Solusi Keberlanjutan Jkn Di Indonesia: Systematic Review, Septiana Septiana, Siti Soekiswati, Burhannudin Ichsan

Jurnal Ekonomi Kesehatan Indonesia

The National Health Insurance (JKN) program is threatened with a deficit and potential default in 2026 due to inefficiency and the risk of fraud in healthcare facilities. In the context of JKN, which uses a package system (INA-CBG), Clinical Pathway (CP) is a strategic instrument within the JKN system that has dual benefits for both Payers (BPJS Kesehatan) and Providers (Hospitals). For BPJS Kesehatan, CP primarily functions to ensure service quality and prevent undertreatment fraud, the practice of reducing services to benefit hospitals. This prevention ultimately achieves cost efficiency in the JKN program by avoiding payment of complication claims and …

Programming Digital Transformation For Revitalizing Rural Economies In Puhsarang Village, Gesti Memarista, Deatri Arumsari Agung, Antonius Yuniarto, Boon Kang Heng, Nyle Casey M. Sulla

ASEAN Journal of Community Engagement

The disruptive situations, such as the COVID-19 pandemic, have intensified economic challenges in rural areas, underscoring the urgency of building rural economic resilience. This study explores a model for revitalizing the local economy in Puhsarang Village in East Java, Indonesia. The project was developed as a community service collaboration among universities in Indonesia, Malaysia, and the Philippines, programming a digital transformation for a tourism-based context. Seventeen micro, small, and medium enterprises (MSMEs) participated in the community service project, selected through purposive sampling in collaboration with the local church. Entrepreneurs, ranging from religious souvenir shops to food vendors, benefited from a …

Analisis Peringkat Kredit Korporasi Non-Keuangan Di Indonesia Ditinjau Dari Model Dan Indikator Risiko Kredit Berbasis Data Akuntansi Dan Data Pasar Periode 2013 - 2022, Reinard Tanukusuma, Eko Rizkianto

Jurnal Manajemen dan Usahawan Indonesia

This research entails an examination of credit risk assessment (credit rating) with respect to credit risk assessment models utilizing accounting data and market data for non-financial corporations in Indonesia between the years 2013 and 2022. The sample comprises credit rating values of 20 companies listed on the Indonesia Stock Exchange and included in the IDX 80 index, possessing credit ratings from PEFINDO over a ten-year period from 2013 to 2022. Panel data analysis is conducted, employing the multiple linear regression method. The findings of this study reveal that the accounting data-based model demonstrates the significance of liquidity, capital structure, and …

Antara Solidaritas Dan Komodifikasi: Analisis Wacana Kritis Terhadap Narasi Thr Untuk Ojol Di Media Massa Online, Sheila Octaviana

Jurnal Manajemen dan Usahawan Indonesia

This article examines the discourse surrounding the distribution of religious holiday bonuses (THR) for online motorcycle taxi (ojol) drivers in Indonesian media using Norman Fairclough’s Critical Discourse Analysis (CDA) framework. The study reveals that the THR issue extends beyond legal and policy debates, becoming a contested site of meaning among platform companies, the state, media, and drivers. At the micro level, semantic strategies, such as the use of terms like “bonus,” “partner,” and “assistance”,obscure drivers’ legal employment status. At the meso level, corporations and the state dominate discourse production through mainstream media, while drivers’ voices are often marginalized. At the …

Digital Zakat And Islamic Fintech: A Bibliometric Analysis Of Global Research Trends And Collaboration Networks (2012–2025), Muhamad Dupi, Fauziyah Adzimatinur

Journal Of Middle East and Islamic Studies

This paper examines global research trends, collaborative networks, and prevailing themes in digital zakat and Islamic fintech studies published from 2012 to 2025. We retrieved a total of 194 Scopus-indexed publications using bibliometric methods on September 23, 2025, and analyzed them using VOSviewer version 1.6.20. The analysis set a minimum occurrence threshold of 5 for keywords and a minimum citation threshold of 10 for documents. The results indicate that the number of publications has been steadily rising since 2017, with the most in 2023 (42 documents). Malaysia, Indonesia, and Nigeria were the top contributors, and INCEIF University and the International …

QawāʿId Al-Fiqh On Government Energy Subsidies: Controlling Inflation Amid Economic Recovery, Nuzulul Firdaus, Nur Fatwa

Journal Of Middle East and Islamic Studies

The war between Russia and Ukraine significantly affected world life, one of which was the increase in world oil energy prices. Indonesia, in this case, which still imports a lot of energy, is also affected. The government needs to implement policies to face these global challenges, one of which is to provide subsidies for energy so that state budget funds can assist people's purchasing power for energy because if not, this will lead to an increase in the prices of goods and services so that there will be inflation. Still, on the other hand, Indonesia is also carrying out a …

From The Editors, Rully Karim Dr.

Journal of Project Management & Construction

The Journal of Project Management and Construction (JPMC) is a peer-reviewed publication dedicated to advancing the field of project management and construction, grounded in the principles outlined in the PMBOK 6th Edition. Our focus encompasses the ten knowledge areas essential to successful project management: Integration, Scope, Schedule, Cost, Quality, Resource, Communications, Risk, Procurement, and Stakeholder Management.

JPMC publishes original research papers written in English that provide deeper insights into these knowledge areas and contribute to the development of best practices in project management and construction. Submissions may include theoretical analyses, computational models, experimental observations, or a combination of both theoretical …

Critical Success Factors Of Lean Construction Implementation To Improve Construction Project Efficiency In Indonesia, Onal Putra, Rossy Armyn Machfudiyanto

Journal of Project Management & Construction

Inefficiency is still a problem in the construction industry in Indonesia and in the world. Inefficiency leads to delayed deadlines, budget overruns, and inappropriate quality. It is caused by a lot of waste in the form of activities that use resources but do not produce the expected value. Lean construction is one approach to address this problem by eliminating waste and maximizing value for users or customers. This research aims to identify and determine the critical success factors that most influence the implementation of lean construction to improve the efficiency of construction projects in Indonesia as well as the development …

Development Of Knowledge Base Of Audit Process In High-Rise Building Works With Design-Build Contract Based On Iso 19011:2018 And Regulation Of The Minister Of Public Works And Housing No. 10 Of 2021, Zafira Alysha Fadli, Danang Budi Nugroho

Journal of Project Management & Construction

In achieving the long-term development goal of Advanced Indonesia, the Government continues to accelerate the completion of infrastructure development, such as strategic and priority projects that support economic transformation. Infrastructure development is still one of the main focuses of the Indonesian government, the 2024 state revenue and expenditure budget (APBN) is allocated to the infrastructure budget. The massive construction of high-rise buildings in Indonesia, the number of accidents is getting higher, so it is necessary to implement an audit process on construction work. The audit process is to know and monitor directly the procedures that have been applied optimally. Therefore, …