Sustainable Competitive Advantage

Artikel ini membahas transformasi paradigma pembelajaran dalam perspektif kecerdasan integratif, yaitu pendekatan yang memandang kecerdasan sebagai sistem terpadu antara kecepatan berpikir, ketajaman akal, ketepatan logika, dan kedalaman nalar. Kajian ini menyoroti implikasi konseptual terhadap metode pembelajaran dan teknik pengajaran yang menekankan integrasi proses kognitif tingkat tinggi. Melalui pendekatan analitis-konseptual, artikel ini menunjukkan bahwa pembelajaran efektif tidak hanya berorientasi pada transfer pengetahuan, tetapi juga pada pembentukan struktur berpikir holistik dan reflektif. Hasil kajian menunjukkan bahwa metode seperti Problem-Based Learning, Inquiry-Reflective Learning, Collaborative Learning, dan Experiential Learning menjadi instrumen penting dalam membangun kecerdasan integratif peserta didik.

Kecerdasan selama ini sering dipahami secara sempit sebagai kemampuan berpikir cepat, mengingat informasi, atau menyelesaikan masalah secara efektif. Namun, perkembangan ilmu kognitif, filsafat, psikologi, dan epistemologi menunjukkan bahwa kecerdasan manusia merupakan fenomena yang jauh lebih kompleks. Artikel ini mengajukan sebuah pendekatan konseptual yang memandang kecerdasan sebagai hasil integrasi empat komponen fundamental, yaitu kecepatan pikiran, ketajaman akal, ketepatan logika, dan kedalaman nalar. Keempat komponen tersebut tidak bekerja secara terpisah, melainkan membentuk suatu sistem kognitif yang saling melengkapi dalam menghasilkan pengetahuan, pengambilan keputusan, pemecahan masalah, dan kebijaksanaan. Artikel ini menganalisis karakteristik masing-masing komponen serta hubungan dinamis di antara keempatnya dalam membentuk kualitas kecerdasan manusia. Hasil kajian menunjukkan bahwa kecerdasan yang utuh tidak hanya ditentukan oleh kemampuan berpikir cepat, tetapi juga oleh kemampuan memahami makna, menyusun argumen yang benar, dan menarik kesimpulan yang bijaksana.

The global trade market is unstable and unpredictable due to shifting environmental circumstances. The variables determining transfer pricing policies will change over time and in relation to different geographic locations. A single universally applicable TP does not exist, as host nation governments would be efficient in organising defences. The study includes environmental variables in order to assess the influence and trends of the same in the choice of Transfer Pricing policies employed by MNCs. Eighteen environmental variables were selected for data collection, and respondents rated the significance of each of the factors on a five-point scale. This study reveals the different environmental factors that impact businesses as they work towards generating value and conforming to the tax laws. The finding of this study demonstrates that the key drive for MNCs transfer pricing policies is the fear of violating tax regulations, which often leads to other objectives being overlooked when they clash with this primary objective of tax minimisation and profit maximisation.

Kajian ini menggunakan teori fungsi manajemen George R. Terry yang mencakup empat dimensi, yaitu perencanaan (planning), pengorganisasian (organizing), pelaksanaan (actuating), dan pengawasan (controlling). Penelitian ini menggunakan pendekatan kualitatif dengan jenis penelitian deskriptif. Pengumpulan data dilakukan melalui wawancara mendalam, observasi, dan dokumentasi dengan informan yang terdiri dari ketua, sekretaris, dan bendahara BUMDes yang dipilih secara purposive sampling. Hasil penelitian menunjukkan bahwa: (1) perencanaan BUMDes Desa Rogo telah terealisasi secara konkret melalui program usaha ternak kambing yang disusun secara partisipatif melalui musyawarah desa; (2) pengorganisasian berjalan cukup efektif meskipun struktur kepengurusan masih terbatas pada tiga orang dengan kendala ketersediaan waktu pengurus; (3) pelaksanaan kegiatan usaha berjalan dengan baik yang ditopang oleh kepemimpinan yang disiplin dan kerja sama tim yang solid, meskipun masih terdapat resistensi sosial dari sebagian masyarakat; dan (4) pengawasan telah dilakukan secara aktif dan konsisten oleh pemerintah desa dengan frekuensi yang cukup tinggi, meskipun penyusunan laporan keuangan masih perlu ditingkatkan ketepatan waktunya. Secara keseluruhan, pengelolaan BUMDes Desa Rogo telah menunjukkan perkembangan yang positif, namun masih memerlukan penguatan pada aspek kelembagaan, sosialisasi kepada masyarakat, dan sistem pelaporan keuangan agar dapat berkembang menjadi lembaga ekonomi desa yang lebih profesional dan akuntabel.

Penelitian ini bertujuan untuk menganalisis secara mendalam bagaimana integrasi kepemimpinan dan budaya organisasi berkelanjutan berperan dalam menciptakan organisasi yang adaptif, inklusif, dan memiliki ketahanan jangka panjang. Kajian dilakukan melalui pendekatan tinjauan literatur sistematis terhadap sumber-sumber ilmiah terbitan 2020-2025 yang relevan dengan tema kepemimpinan transformasional, budaya organisasi berkelanjutan, dan tata kelola berbasis keberlanjutan. Hasil analisis menunjukkan bahwa keberlanjutan organisasi tidak semata ditentukan oleh strategi bisnis atau efisiensi sumber daya, melainkan oleh kemampuan pemimpin dalam menanamkan visi keberlanjutan ke dalam nilai, norma, dan praktik organisasi. Kepemimpinan yang menekankan kolaborasi, partisipasi, serta tanggung jawab sosial terbukti memperkuat budaya organisasi yang mendukung inovasi dan komitmen jangka panjang. Budaya yang berkelanjutan ditandai oleh kesesuaian antara tujuan bisnis dan nilai keberlanjutan, di mana pengambilan keputusan mencakup dimensi ekonomi, sosial, dan lingkungan. Artikel ini menegaskan pentingnya alignement antara visi strategis pemimpin dan budaya organisasi untuk membangun sistem tata kelola yang berorientasi masa depan. Penelitian ini berkontribusi pada pengembangan kerangka teoritis integrasi kepemimpinan dan budaya organisasi yang dapat diadaptasi pada sektor publik, pendidikan, maupun industri korporat. Kata kunci: kepemimpinan transformasional, budaya organisasi, keberlanjutan, tata kelola adaptif, pengambilan keputusan Transformasi menuju keberlanjutan telah menjadi kebutuhan strategis yang mendesak bagi organisasi di seluruh dunia. Krisis iklim, disrupsi digital, dan volatilitas ekonomi global membuat keberlanjutan tidak lagi sebatas isu kepedulian lingkungan, tetapi sebuah paradigma baru dalam kepemimpinan dan manajemen organisasi. Organisasi yang berorientasi pada keberlanjutan dituntut untuk mengintegrasikan aspek ekonomi, sosial, dan lingkungan ke dalam keputusan strategisnya. Melalui pendekatan ini, organisasi diharapkan mampu bertahan sekaligus memberikan kontribusi positif terhadap masyarakat dan planet. Kepemimpinan menjadi determinan utama yang mengarahkan orientasi strategis organisasi terhadap keberlanjutan. Pemimpin yang memiliki visi jangka panjang dan nilai etika yang kuat menjadi katalisator dalam membentuk budaya organisasi yang berorientasi nilai (value-driven organization). Model kepemimpinan inklusif dan transformasional memungkinkan terciptanya partisipasi luas dan keterlibatan emosional karyawan terhadap tujuan kolektif. Dalam konteks Indonesia, transisi menuju organisasi berkelanjutan masih menghadapi sejumlah tantangan struktural dan kultural. Studi tentang manajemen syariah di perguruan tinggi Islam menyoroti bahwa keberhasilan tata kelola organisasi sangat bergantung pada integrasi nilai-nilai moral, profesionalitas, dan akuntabilitas dalam kepemimpinan. Hal ini memperlihatkan bahwa keberlanjutan tidak hanya bersifat teknokratis tetapi juga normatif, bergantung pada komitmen pemimpin dalam menanamkan nilai-nilai yang bersifat universal. Banyaknya penelitian membahas kepemimpinan atau budaya organisasi secara terpisah, masih sedikit studi yang secara komprehensif mengulas keterkaitan keduanya dalam konteks keberlanjutan. Sebagian besar riset terdahulu menekankan hubungan antara gaya kepemimpinan dan kinerja karyawan, tanpa menyoroti dimensi sustainability mindset dan tata kelola organisasi jangka Panjang. Sementara itu, literatur mengenai budaya organisasi berkelanjutan lebih banyak membahas dimensi lingkungan dan sosial tanpa menyoroti bagaimana peran kepemimpinan berfungsi sebagai enabler transformasi budaya. Padahal, sebagaimana dikemukakan oleh Elsinah (2024), penguatan perilaku kewargaan organisasi (organizational citizenship behavior / OCB) yang berakar dari budaya kolaboratif dan kepemimpinan etis terbukti meningkatkan kinerja dan loyalitas guru di sektor pendidikan. Dari perspektif kebijakan, integrasi nilai keberlanjutan ke dalam kultur organisasi juga belum optimal. Laporan jerkin.org menunjukkan bahwa banyak institusi pendidikan dan publik belum memiliki sistem manajemen yang menyatukan aspek nutrisi, kesejahteraan, dan keberlanjutan dalam kebijakan pendidikan. Dengan demikian, studi tentang integrasi kepemimpinan dan budaya organisasi berkelanjutan menjadi relevan dan krusial. Penelitian ini bertujuan untuk: 1. Mengidentifikasi peran kepemimpinan dalam mendorong nilai keberlanjutan dalam organisasi. menciptakan kinerja jangka panjang. 3. Menelaah strategi penguatan perilaku dan pola pikir (mindset) karyawan yang berorientasi keberlanjutan. 4. Mengkaji model pengambilan keputusan berbasis keberlanjutan yang dapat diterapkan oleh organisasi di berbagai sektor. Kepemimpinan berkelanjutan merupakan konsep yang menekankan kemampuan pemimpin untuk menciptakan keseimbangan antara kepentingan ekonomi, sosial, dan lingkungan melalui inovasi, empati, dan kesadaran etis. Model ini berakar pada teori kepemimpinan transformasional Bass (1985), di mana pemimpin bukan hanya menggerakkan bawahan mencapai tujuan, tetapi juga menanamkan nilai dan visi yang mampu mengubah perilaku organisasi secara kolektif. Menurut Syafri et al. ( ), gaya kepemimpinan sinergis yang menekankan kolaborasi dan tanggung jawab bersama memiliki pengaruh signifikan terhadap kinerja sumber daya manusia. Lebih lanjut, budaya organisasi muncul sebagai prediktor lebih kuat terhadap kinerja dibandingkan gaya kepemimpinan tunggal, karena budaya menjadi wadah kolektif tempat nilai keberlanjutan dilembagakan. Holil (2024) menekankan pentingnya prinsip shariah governance yang mencakup profesionalitas, transparansi, dan akuntabilitas, yang terbukti meningkatkan kesejahteraan dan kinerja karyawan. Kepemimpinan yang menanamkan sistem nilai tersebut dapat memperkuat ekosistem organisasi berbasis moral etik yang esensial bagi keberlanjutan jangka panjang. Dalam konteks publik, Muhdorun (2025) mengidentifikasi hubungan positif antara kepemimpinan inklusif, modal intelektual, dan kinerja berkelanjutan pada instansi pemerintahan. Budaya kolaboratif berfungsi sebagai mediator yang memperkuat hubungan ini, menegaskan bahwa keberlanjutan organisasi bergantung pada keterpaduan antara gaya kepemimpinan dan nilai kolektif dalam budaya kerja. Keputusan strategis yang berkelanjutan mesti mempertimbangkan triple bottom line: keuntungan (profit), manusia (people), dan planet. Dalam praktiknya, keputusan manajerial seringkali didominasi pertimbangan finansial jangka pendek. Namun, studi Holil (2024) menunjukkan bahwa tata kelola berbasis nilai transparansi dan akuntabilitas memperkuat legitimasi organisasi sekaligus menurunkan risiko sosial. Pemimpin berkelanjutan mengoperasionalkan konsep ini melalui mekanisme partisipatif dimana keputusan diformulasikan dengan melibatkan semua lapisan organisasi. Selain itu, digitalisasi proses bisnis dan big data analytics kini memungkinkan organisasi mengukur dampak sosial serta lingkungan dari setiap kebijakan operasional secara real time. Integrasi kepemimpinan dan budaya organisasi berkelanjutan merupakan fondasi utama bagi terbangunnya organisasi yang adaptif dan resilien. Kepemimpinan berkelanjutan menuntut kepekaan nilai serta kemampuan mengharmonikan tujuan bisnis dengan tanggung jawab sosial dan ekologis. Budaya organisasi yang mendukung keberlanjutan terwujud ketika nilai bersama, partisipasi kolektif, dan sistem pembelajaran internal dilembagakan secara konsisten. Kepemimpinan tanpa transformasi budaya hanya menghasilkan perubahan semu, sementara budaya tanpa visi kepemimpinan berisiko stagnan. Sinerginya menciptakan organisasi yang berfokus pada nilai keberlanjutan, mampu menavigasi ketidakpastian, serta memberi dampak positif bagi komunitas dan lingkungan. 1. Pemimpin perlu menginternalisasi prinsip shared leadership yang memberi ruang bagi kolaborasi lintas tingkatan. 2. Organisasi harus mengukur dan menilai kinerja berdasarkan indikator keberlanjutan, bukan hanya produktivitas ekonomi. 3. Pendidikan dan pelatihan nilai keberlanjutan perlu menjadi bagian integral dari strategi pengembangan sumber daya manusia. 4. Pemerintah dan dunia akademik perlu memperkuat riset dan kolaborasi lintas sektor guna memperkaya model integrasi kepemimpinan dan budaya organisasi berkelanjutan di berbagai sektor. Elsinah. (2024). Membangun Organizational Citizenship Behavior (OCB) dalam meningkatkan kinerja guru: Studi kasus MAN

Regional Head Elections (Pilkada) are a real manifestation of democracy and are a means for the people to declare sovereignty. Pilkada organizers, especially in Bali Province, must work together to face the challenges and risks of the 2020 Pilkada on December 9. Both Bawaslu and the Bali Provincial KPU have to work hard considering that the democracy party this time was held during the Covid-19 pandemic. The purpose of this study is to determine the role of the Bali election supervisory agency (Bawaslu) in the 2020 simultaneous regional elections. The aim of the research is to build a strong, independent, solid election monitoring apparatus and institution in Bali. Develop effective and efficient monitoring patterns and methods in Bali. The research method uses interview, observation and data collection methods with non-participatory observation, namely a type of observation where the researcher is not directly involved in any activity of the research subject. The results of this research showed that Bawaslu's role is an independent election monitor tasked with overseeing and guarding the Bali regional elections. Bawaslu supervises the implementation of elections by receiving complaints, handling cases of election administrative violations and election criminal violations. Bawaslu has the authority over reports relating to alleged violations of the implementation of laws and regulations concerning elections. Either election administration violations, money politics violations, or disputes over the election process.

AI kuantum merupakan kombinasi komputasi kuantum dan pembelajaran mesin yang mampu mengoptimalkan masalah kompleks secara paralel, dengan aplikasi potensial di bidang penemuan obat, logistik rantai pasokan, pemodelan iklim, dan simulasi risiko keuangan. Investasi global dari IBM, Google, serta pemerintah nasional menunjukkan bahwa teknologi ini diperlakukan sebagai aset strategis dengan nilai pasar yang diproyeksikan mencapai $72 miliar pada 2035. Namun, peran manusia tetap krusial. Bias jangka pendek, keterlibatan manusia dalam penalaran etis, serta kecerdasan emosional menjadi faktor yang tidak dapat digantikan mesin. Artikel ini menekankan Empat Pilar Utama (Tujuan, Manusia, Keuntungan, Planet) sebagai fondasi tata kelola hibrida, serta memperkenalkan Kerangka A (Kesadaran, Apresiasi, Penerimaan, Akuntabilitas) untuk kepemimpinan di era kuantum. Selain itu, Panduan Praktis ABCD untuk Keagenan (Audit penilaian manusia, Bangun kondisi promanusia, Periksa beban kognitif, Kembangkan literasi ganda, dan Horizon scanning) ditawarkan sebagai langkah konkret agar organisasi siap menghadapi transisi kuantum. Bagi Gen Z dan Alpha, literasi STEM, keamanan pasca-kuantum, kecerdasan emosional, kepemimpinan berbasis agensi, serta kesiapan karier di sektor farmasi, energi, logistik, dan iklim menjadi pelajaran strategis.

Persaingan bisnis yang semakin ketat di era digital menuntut setiap organisasi untuk merancang strategi yang tidak hanya visioner di tingkat korporat, tetapi juga operasional dan terukur di tingkat fungsional. Banyak perusahaan yang memiliki visi besar namun gagal dalam implementasi karena tidak memiliki strategi fungsional yang selaras dengan arah korporat. Fenomena ini mendorong para akademisi dan praktisi manajemen untuk mengkaji lebih dalam bagaimana strategi fungsional dirumuskan dan dieksekusi secara efektif. Strategi fungsional merupakan jembatan antara keputusan strategis tingkat tinggi dengan aktivitas operasional sehari-hari. Setiap departemen-mulai dari pemasaran, keuangan, operasi, hingga sumber daya manusia-membutuhkan panduan strategis yang spesifik agar kontribusinya sejalan dengan tujuan bisnis secara menyeluruh. Tanpa keselarasan ini, organisasi berisiko mengalami fragmentasi internal yang menghambat pencapaian keunggulan kompetitif. Lebih lanjut, dalam konteks kebijakan bisnis, pemilihan strategi yang tepat bukanlah sekadar soal keunggulan teknis, melainkan juga tentang ketepatan konteks, kesesuaian sumber daya, dan kemampuan organisasi untuk beradaptasi. Terdapat sejumlah kebijakan bisnis yang perlu dihindari karena terbukti kontraproduktif, serta serangkaian pendekatan yang perlu dikembangkan dalam proses pengambilan keputusan strategis.

This empirical study examines the fundamental requirements to achieve an effective information literacy (IL) programme in a developing country such as Nigeria, where university lecturers embarked on an industrial action for six months (in 2013) to press home their demands, among others, of preparing undergraduates to be fit for the twentieth century workplace. This study is concerned with investigating if the situation in colleges is also in dire states, specifically focussing on the issue of information literacy practices of teaching staff at the Colleges of Education. An information literacy at the workplace model was formulated through a systematic critical review of the literature. The model was then verified through grounded data from participants who are lecturers at the College of Education. The study used an inductive approach using rich data from interviews, focus group discussions and observations between July, 2013 and January, 2014. Data analysis of the interview transcr...

Dalam upaya meningkatkan efektivitas pengembangan industri kecil dan industri menengah di sentra IKM perlu diterapkan pembinaan industri kecil dan industri menengah dengan karakteristik tertentu melalui One Village One Product.
One Village One Product (OVOP) adalah suatu pendekatan pengembangan potensi daerah di satu wilayah untuk menghasilkan satu produk kelas global yang unik, khas daerah dengan memanfaatkan sumber daya lokal.
Industri Kecil dan Industri Menengah One Village One Product (IKM OVOP) adalah perusahaan IKM yang menghasilkan komoditi yang memenuhi kriteria OVOP

This study examines factors influencing sustainable entrepreneurial intentions (SEI) among Zambian university students using structural equation modelling (SEM) in Jamovi. Grounded in the theory of planned behaviour and regulatory focus theory, it investigates how subjective norms, perceived behavioural control, intrinsic rewards, environmental values, and temporal considerations (immediate and future consequences) shape SEI. Based on a sample of 637 respondents from public universities in Copperbelt, Zambia, results from a deductive, correlational, quantitative research design reveal that attitude towards sustainable entrepreneurship fully mediates the effects of subjective norms and perceived control (VAF=81.7%, 93.5%), while partially mediating other factors (VAF=39.3%, 72.8%). The model demonstrates a strong fit (R²=0.627) and acceptable fit (RMSEA=0.071, SRMR=0.075).Findings highlight contextual differences from Western studies, with immediate economic concerns exerting a stronger influence than long-term sustainability in Zambia's developing context. Practical implications suggest integrating sustainability in entrepreneurship education, policy incentives for green ventures, and financial support mechanisms. The study contributes to SEI literature by validating theoretical frameworks in an under-researched African context while emphasising the need for culturally adapted approaches to sustainable entrepreneurship development.

https://accessjournal.nkrumah.edu.zm/index.php/knuj/article/view/100/48

Improving business performance through resource-based eco-innovation [ecological
innovation] is considered a critical success factor not only for achieving sustainable
eco-competitiveness, but also for reducing the degradation of natural resources,
improving basic living conditions and capturing environmentally friendly
opportunities. In addition, it means that the business can not only reduce its
dependence on scarce natural resources, but also create conditions that will increase
its profitability, customer loyalty, brand value, corporate reputation, in short, its
sustainable competitiveness. In this context, a study was conducted to measure the
impact of eco-process innovation, eco-organizational innovation and eco-product
innovation on business performance by interviewing a total of 220 business
managers in industrial enterprises operating in Antalya. This study aims to determine
the effect of eco-innovation on business performance in the context of resource
based theory and thus to shed light on future studies. As a result of empirical study
analysis, it has been confirmed that resource-based eco-innovation has a significant
impact on business performance.

Higher Education Institutions (HEIs) are increasingly expected to advance sustainability agendas while simultaneously maintaining academic excellence, institutional legitimacy, and organizational resilience. Within this context, leadership integrity and Green Strategic Human Resource Management (GSHRM) have emerged as critical organizational mechanisms for enhancing sustainability performance. Nevertheless, empirical and theoretical scholarship examining these relationships within developing and post-conflict contexts, particularly in Southeast Asia and Timor-Leste, remains limited and fragmented. This systematic literature review synthesizes empirical evidence published between 2020 and 2026 concerning the interrelationships among leadership integrity, GSHRM, and sustainability performance in HEIs. The review further identifies major theoretical, methodological, and geographical gaps while proposing a conceptual foundation for future research in underexplored contexts. A systematic review methodology following PRISMA guidelines was employed using three major academic databases: Scopus, Web of Science, and Google Scholar. Peer-reviewed studies focusing on HEIs, leadership integrity, GSHRM, and sustainability performance were screened according to predefined inclusion and exclusion criteria. A total of 30 eligible studies were critically analyzed. The findings reveal that leadership integrity significantly influences the adoption and effectiveness of GSHRM practices, which in turn enhance institutional sustainability performance across environmental, social, and organizational dimensions. Furthermore, GSHRM frequently functions as a mediating mechanism linking ethical leadership behaviors to sustainable institutional outcomes. Despite growing scholarly interest, the existing literature is predominantly concentrated in Europe, North America, and East Asia, with limited empirical attention given to Southeast Asia and fragile educational systems such as Timor-Leste. This review contributes to the literature by integrating Resource-Based View (RBV) theory with sustainability and strategic HRM perspectives in higher education research. Practically, the study offers strategic insights for university leaders and policymakers seeking to strengthen sustainability-oriented governance and human resource practices in developing-country HEIs. The review also establishes a future research agenda emphasizing context-sensitive and empirically grounded investigations in emerging and post-conflict educational environments.

Penelitian ini bertujuan untuk mengetahui apakah Penalaran Moral merupakan prediktor yang signifikan dari Perilaku Curang mahasiswa pada saat ujian. Selain itu, penelitian ini juga mengajukan hipotesis bahwa pengaruh Penalaran Moral tersebut dimoderasi oleh karakter Machiavellian mahasiswa. Penelitian ini melibatkan 149 orang partisipan, yang merupakan mahasiswa Jurusan Akuntansi dan Manajemen Fakultas Ekonomi dan Bisnis Unsoed. Data yang berhasil dikumpulkan dianalisa menggunakan metode statistik regresi logistik. Hasil penelitian menunjukkan bahwa Penalaran Moral yang diukur menggunakan skor Personal Interest berpengaruh positif signifikan terhadap perilaku curang mahasiswa. Namun demikian, peneliti tidak menemukan adanya pengaruh Machiavellianism pada perilaku curang mahasiswa. Sejalan dengan hasil tersebut, peran moderasi Machiavellianism dalam pengaruh Penalaran Moral pada Perilaku Curang juga tidak signifikan. Pembahasan dari hasil penelitian disertakan pada bagian akhir dari ...

Objective: The study aims to review the development of Green Supply Chain Management (GSCM) practices in small and medium-sized enterprises (SMEs) by examining the extent of adoption, strategic drivers and barriers, and performance outcomes across different contexts. Methods: A scoping review was performed to identify, analyze, and synthesize peer-reviewed studies published from 2008 to 2024. The literature search used Google Scholar via Publish or Perish and the Uganda Management Institute Library databases (EBSCOhost, JSTOR, Emerald, Wiley, Taylor & Francis, and Elsevier). Thematic synthesis was used to combine conceptual and empirical insights. Results: Findings show that SMEs' involvement in GSCM shifts from compliance-based to capability-driven sustainability. Adoption is primarily driven by regulatory and stakeholder pressures, but is sustained by managerial commitment, collaboration, and digital preparedness. Significant challenges include financial limitations, capability gaps, and policy inconsistencies. Conclusion: The study finds that GSCM adoption in SMEs involves a complex interaction among institutional pressures, managerial perceptions, and capabilities, which vary significantly across different contexts, sectors, and resource conditions. The review suggests a step-by-step capability-building approach in which SMEs must strategically align regulatory compliance with innovation, analytics, and supplier collaboration to achieve a sustainable competitive advantage.

While the necessity for taking a strategic approach at the Internet and electronic commerce has often been stressed, there is a lack of broad empirical evidence for the resulting benefits. Existing work is either conceptual or, if empirical, rather specific, e.g. based on case studies. We contribute to closing this research gap, providing empirical evidence from a numerical base of 443 general cases. Based on existing theory, we investigate the business value of having a dedicated Internet strategy and of pursuing each of the three competitive strategies according to Porter's typization, namely cost leadership, differentiation, and customer focus. With a simple path model, we test the impact of these four factors on corporate success in electronic business for different subsets of the numerical base. We find that in general and for B2C companies, a dedicated Internet strategy as well as the pursuit of the cost leadership or customer focus strategy are success factors, whereas for B2B companies, only a dedicated Internet strategy and the pursuit of the cost leadership strategy prove to be effective. The general findings are independent of company size and of companies' experience on the Web. If the companies are divided into three groups according to the fraction of revenues they generate from online sales, only one distinct success factor remains for every group.

Michael Porter es el experto mundial más influyente en temas de Empresa y Competitividad. Se le considera el Padre de la Estrategia Competitiva. Joan Magretta, quien fuera su editora en Harvard Business Review, presenta este compendio de sus revolucionarias ideas. Comienza por presentar a la estrategia como aquello que conduce a una empresa a un rendimiento superior, y a la rivalidad competitiva como un proceso que socava la habilidad de la compañía para encontrar y mantener una ventaja. Resalta la búsqueda de "ser único" como la forma correcta de ver la competencia, confrontándola con aquella que persigue ser mejor, y expone la importancia del modelo de las cinco fuerzas para comprender el potencial que tiene la industria de obtener mayores ganancias, y el papel de la cadena de valor en el logro de una ventaja competitiva.

This study aims to analyze the influence of the strategic competence of human resources on the achievement of sustainable competitive advantages in the aquaculture MSME sector. The four dimensions of strategic human resource competencies studied include strategic thinking, change management, networking & collaboration, and innovation orientation. Competitive advantage is measured through four indicators, namely product uniqueness, operational efficiency, reputation, and customer loyalty. This study uses a quantitative approach with the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS), based on data from 150 aquaculture SME actors. The results of the study show that the four dimensions of strategic human resource competences have a positive and significant effect on the dimension of sustainable competitive advantage, with innovation orientation making the most dominant contribution. The R-square value obtained shows a strong contribution of the model to dependent variables, especially in the dimensions of customer loyalty and operational efficiency. These findings affirm the importance of strengthening human resource capabilities based on innovation, networking, and strategic adaptation as the foundation for creating sustainable competitive advantages for MSMEs in the aquaculture sector. This research provides practical implications for policy makers and business actors in designing strategic interventions for human resource competency development.

Today's information and knowledge society requires new leaders who can confront a reality based on knowledge and foster innovation to achieve improvements in organizational performance. However, organizations sometimes fail to achieve sustainable competitive advantage due to their limited understanding of the relationships between these strategic variables. To date, very little research has analysed the direct and indirect relationships between these variables. Our study seeks to fill this research gap by analysing theoretically and empirically how the leader's perceptions of different intermediate strategic variables related to knowledge (knowledge slack, absorptive capacity, tacitness, organizational learning) and innovation influence the relation between transformational leadership and organizational performance. Based on the literature, we develop a theoretical model that shows the interrelations between these variables. We then test the model using data from 408 Spanish...

dengan tanpa hak melakukan pelanggaran hak ekonomi se-bagaimana dimaksud dalam Pasal 9 ayat (1) huruf i untuk Penggunaan Secara Komersial dipidana dengan pidana penjara paling lama 1 (satu) tahun dan/atau pidana denda paling banyak Rp100.000.000 (seratus juta rupiah). 2. Setiap Orang yang dengan tanpa hak dan/atau tanpa izin Pencipta atau pemegang Hak Cipta melakukan pelanggaran hak ekonomi Pencipta sebagaima-na dimaksud dalam Pasal 9 ayat (1) huruf c, huruf d, huruf f, dan/atau huruf h untuk Penggunaan Secara Komersial dipidana dengan pidana penjara paling lama 3 (tiga) tahun dan/atau pidana denda paling banyak Rp500.000.000,00 (lima ratus juta rupiah). 3. Setiap Orang yang dengan tanpa hak dan/atau tanpa izin Pencipta atau pemegang Hak Cipta melakukan pelanggaran hak ekonomi Pencipta sebagaimana dimaksud dalam Pasal 9 ayat (1) huruf a, huruf b, huruf e, dan/ atau huruf g un-tuk Penggunaan Secara Komersial dipidana dengan pidana penjara paling lama 4 (empat) tahun dan/atau pidana denda paling banyak Rp1.000.000.000,00 (satu miliar rupiah). 4. Setiap Orang yang memenuhi unsur sebagaimana dimaksud pada ayat (3) yang dilakukan dalam bentuk pembajakan, dipidana dengan pidana pen-jara paling lama 10 (sepuluh) tahun dan/atau pidana denda paling banyak Rp4.000.000.000,00 (empat miliar rupiah).

Buku Minat Menabung Masyarakat Muslim pada Perbankan Syariah membahas dinamika perubahan sistem perbankan di Indonesia dan posisinya sebagai alternatif keuangan bagi masyarakat Muslim. Buku ini diawali dengan pembahasan mengenai peran strategis perbankan dalam perekonomian, perbedaan mendasar antara bank konvensional dan bank syariah, serta perkembangan historis bank syariah di Indonesia. Selain itu, buku ini juga menguraikan sistem bagi hasil sebagai prinsip utama perbankan syariah dan menyoroti potensi besar masyarakat Muslim yang belum sepenuhnya terakomodasi dalam sistem keuangan syariah.

Selanjutnya, buku ini mengkaji faktor-faktor psikologis dan sosial yang memengaruhi minat menabung masyarakat, seperti minat dalam perilaku konsumen, motivasi, literasi produk perbankan syariah, serta peran religiusitas dalam pengambilan keputusan keuangan. Pembahasan mengenai pengetahuan produk, mulai dari tabungan hingga deposito syariah, disajikan secara sederhana untuk membantu pembaca memahami mekanisme perbankan syariah secara utuh. Buku ini juga menempatkan religiusitas sebagai aspek penting dalam perilaku ekonomi Muslim, sekaligus mengulas peran lingkungan sosial dan keyakinan diri (self-efficacy) dalam pengelolaan keuangan pribadi.

Pada bagian akhir, buku ini mengintegrasikan pendekatan teoritis melalui Theory of Planned Behavior untuk menjelaskan proses terbentuknya niat dan keputusan menabung, serta menawarkan strategi penguatan literasi dan inklusi keuangan syariah. Melalui studi kasus masyarakat Kecamatan Renah Pembarap, buku ini menghadirkan gambaran nyata mengenai bagaimana pengetahuan dan nilai keagamaan menjadi faktor kunci dalam keputusan menabung, sementara pengaruh lingkungan sosial dan kondisi ekonomi menunjukkan dinamika yang berbeda. Dengan pendekatan akademis yang mudah dipahami, buku ini diharapkan menjadi referensi bagi mahasiswa, praktisi, dan masyarakat umum yang ingin memahami perilaku menabung dalam konteks perbankan syariah.

Traditional market traders as entrepreneurs with micro and small categories in commercial business, have their own creativity in making financial records fpr transactions conducted. Style financial records that they employ has a hidden meaning. Accounting art they are is different accounting with what we understand. This research aims to look at the various phenomena and hidden traditional market traders on financial records that they do. This research type is qualitative research with the phenomenologhy approach to knowing the opinions of the traditional market traders of the phenomenom of financial records that accounting has a lot of sense.not only for the media to find benefits, , but also the meaning behind it. This research is finding the accounting form of traditional market traders in the form of written and unwritten recording and the meaning of each recording. Keywords : Traders, Traditional Market, Recording, Meaning of Accounting

Author: Dr. Anura Amarasena, Woosong University, South Korea

Franchising Across Borders: Innovative Strategies for Global Growth and Brand Expansion offers a distinctive and forward-looking examination of how businesses can scale internationally through franchising, even with limited financial resources. Unlike traditional franchising books that focus narrowly on legal frameworks or operational mechanics, this book integrates strategic management, innovation theory, and real-world global case insights to explain how firms build scalable brands across diverse institutional environments.

The book stands out by bridging academic rigor with practical relevance. It moves beyond Western-centric narratives and incorporates examples from emerging and rapidly transforming markets, highlighting how entrepreneurs and firms can leverage franchising as a capital-efficient pathway to international expansion. By combining insights from global strategy, digital transformation, and innovation capability, the book presents franchising not merely as a replication model, but as a dynamic mechanism for cross-border value creation and brand ecosystem development.

A key contribution of this work is its emphasis on accessibility and strategic empowerment. It demonstrates that international growth is not limited to large corporations with abundant resources. Instead, it provides frameworks, strategic tools, and mindset shifts for ambitious entrepreneurs, students, and future business leaders who aspire to build globally competitive ventures - even when starting with modest financial means.

Blending scholarly depth with actionable insights, the book is designed for students, researchers, policymakers, and aspiring global entrepreneurs seeking to understand how scalable business models can unlock international opportunities in an increasingly interconnected and innovation-driven world.

Finances sector, foremost banking industries have important role for economy activities. Its role as Financial Intermediary connecting (lenders) or surplus unit to (borrower) or deficit unit in economy. The unit mentioned is an investor in one side and an entrepreneurs in other side. Bank technique efficiency can be measured by counting ratio between banking output and input. Data Envelopment Analysis (DEA) will count bank which use input ”n” to produce different output “m”. The result of technique efficiency research BPR in Ex Karesidenan Pati using data tabulation DEA-CRS Merger of BPR BKK in each Kabupaten is hoped to increase efficiency rate in each BPR in Kabupaten Ex Karesidenan Pati. By merger, efficiency value will increase if compared with BPR before they mergered. Keywords:  Data envelopment analysis (DEA), efficiency technique, intermediary bank Abstraksi Sektor keuangan, terutama industri perbankan, berperan sangat penting bagi aktivitas perekonomian. Peranannya sebagai ...

CV. Rajawali Perkasa Furniture merupakan perusahaan manufaktur yang memproduksi mebel, dengan bahan baku kayu yang berada di Jl. Raya Pati-Juwana. Berdasarkan observasi, wawancara, serta penyebaran kuesioner. Diketahui bahwa sebagian karyawan yang belum taat pada peraturan atau belum disiplin, contohnya karyawan yang tidak hadir tepat waktu atau terlambat bahkan absen kerja. Selain itu, CV. Rajawali Perkasa Furniture diketahui belum pernah melakukan pengukuran kinerja karyawan, maka penelitian ini dilakukan untuk menentukan key performance indicator dalam mengukur kinerja karyawan. Hasil perhitungan dengan menggunakan metode HRSC dan AHP, 4 indikator strategi yang paling diprioritaskan dalam meningkatkan kinerja karyawan yaitu perspektif customer pada adanya kesetiaan untuk bekerja dalam waktu yang lebih lama dengan bobot 0,625632 dengan usulan perbaikan berupa membuat kontrak kerja antara karyawan dengan perusahaan, perspektif learning and growth pada keahlian karyawan berdasarkan job descriptionnya dengan bobot 0,610403, usulan perbaikannya berupa mengadakan pelatihan sesuai dengan bidang yang dikuasai karyawan dan memberikan fasilitas yang cukup, perspektif financial pada adanya fasilitas karyawan berupa tunjangan kesehatan dengan bobot 0,545109 usulan perbaikan memberikan fasilitas yang cukup bagi karyawan dan jaminan kesejahteraan tenaga kerja berupa BPJS, dan perspektif internal bussines process pada ketepatan waktu kerja pada karyawan dengan bobot 0,422422 usulan perbaikannya dengan memberikan punishment yang seimbang.

This study aims to analyze the relationship between Green Product Innovation (GPI) and sustainable competitive advantage (SCA) in the context of MSMEs in the food sector in West Java. The approach used is the Systematic Literature Review (SLR) of 30 selected scientific articles from various international databases. The results of the analysis show that the main indicators of GPI include environmentally friendly product design, use of sustainable raw materials, green processing technology, and ecological packaging. The dominant dimensions of SCA include cost advantage, product differentiation, customer loyalty, sustainable innovation, and corporate image (green image). Most of the literature supports a positive relationship between GPI and SCA through the mechanisms of operational efficiency, increased brand value, and market attractiveness. There is a theoretical gap due to the lack of integration between GPI and classical strategy frameworks such as Resource-Based View (RBV) and Porter's Generic Strategies. This study provides practical contributions to the food industry through recommendations for systematic adoption of GPI, as well as theoretical contributions in strengthening the resource-based sustainability model. Further research is recommended to use quantitative and longitudinal approaches to deepen the understanding of the causal relationship between these key variables.

This research is a survey study of 53 coconut sugar craftsmen in Batuanten Village, Cilongok District, Banyumas Regency. Batuanten village was chosen as the research location because the number of coconut sugar craftsmen there is at the most among 20 villages in Cilongok District. The objective of this study is to analyze income, costs and income distribution using method of analysis by calculating total income (TR = P x Q), total costs (TC = FV + VC), net income (Y = TR -TC) and calculating the Gini Index (GI) This analysis resulted: 1) overall, coconut sugar produced by respondents per month is 6,790.15 kg, the average respondent produces 128.12 kg. The selling price of sugar is between Rp11,000 to Rp18,000. The total income of respondents is Rp100,570,000 with an average of Rp1,897,547; 2) the total cost of production is Rp22,997,759 per month with an average of Rp433,920. The costs consist of total fixed costs (FC) of Rp3,364,425 with an average of Rp63,480 and total variable costs (VC) of Rp19,633,333, with an average of Rp370,440; 3) the total net income is Rp77,572,241 with an average of Rp1,463,627 which is still below the minimum wage for Banyumas Regency, i.e. Rp1,970,000; 4) The GI of the craftsmen is 0.22, indicating that the income distribution among the craftsmen is spread evenly. The overall implication is that the economic condition of coconut sugar craftsmen still does not meet the necessity of a decent living equal to the minimum wage. In order to increase the income of craftsmen, it is necessary to equalize selling prices that are profitable for craftsmen and doing side businesses, therefore the participation of the government is needed in order to improve production skills and the spirit of entrepreneurship for the family members of craftsmen.

Praktisi manajemen risiko seringkali membedakan antara inherent risk (risiko alami sebelum kontrol) dan residual risk (sisa risiko setelah kontrol diterapkan). Hal ini dipahami dengan asumsi bahwa adanya Standar Operasional Prosedur (SOP), kode etik dan sistem audit internal secara otomatis akan menurunkan risiko inheren ke risiko residual. Dalam literaturnya, Resolver (2023)[ mencatat bahwa penilaian risiko inheren sering kali mengabaikan kompleksitas interaksi antar-risiko itu sendiri dan efek cascade (efek berantai antar-risiko). Lebih jauh lagi, model ini tidak memperhitungkan kemungkinan bahwa kontrol itu sendiri (manusia) bisa menjadi sumber risiko. Akibatnya, pendekatan inherent risk menjadi residual risk sering kali hanya menghasilkan "rasa aman palsu" (false sense of security), dengan menganggap bahwa apabila kontrol telah dilakukan, maka otomatis risiko inheren akan turun.

Kasus nyata yang selalu menjadi rujukan dapat kita lihat dari persaingan Fujifilm dan Kodak. Kedua perusahaan sama-sama menghadapi ancaman atas munculnya fotografi digital sehingga mengancam model bisnis film yang selama ini telah sustain dan menguntungkan. Kodak, sebagai penemu kamera digital, sebenarnya sudah dapat melihat masa depan bisnis dalam industri ini. Namun, perusahaan ini terperangkap oleh kesuksesan masa lalunya.

this study focused on the Role of Human Resource Management in Sustaining Competitive Advantage in SMEs. The study took a descriptive survey approach and data was sourced from the 29 completed and returned five point likert scale questionnaire administered on the senior staff of three selected GMCORD Aluminium plant and sales outlet in Imo state. The data gathered was analyzed with chi-square test using the 20.0 version of statistical package for social sciences (SPSS). The paper concluded that HRM can be used as an effective tool fast-track and sustain competitive advantage; especially in the area of cost leadership and product based advantage. It was recommended that manufacturing SMEs should update their HRM system through the adoption and implementation of e-HRM in order to enjoy cost leadership and that Manufacturing SMEs as a matter of policy and strategy should evolve a system of determining and including customers taste and preferences in product design in order to sustain their loyalty and maintain market leadership

In the current business landscape, organizations are grappling with a dual imperative: mastering digital disruption while answering the urgent call for environmental stewardship. This study moves beyond the surface level of these trends to examine how Generative AI adoption and digital leadership serve as true catalysts for a sustainable competitive advantage. By synthesizing the Resource-Based View with Dynamic Capabilities Theory, we introduced the RND Integration Model to map exactly how digital assets are converted into ecological value. Our analysis of 325 professionals suggests a critical nuance: digital tools are not a vacuum-sealed solution for success. Instead, the "missing link" is Green Technology Innovation (GTI). Our findings confirm that while GenAI adoption (B=.3761, p<.001) and visionary digital leadership (b=.6080, p<.001) are powerful drivers, their true impact is realized through mediation. Green technology innovation effectively reconfigures a firm’s digital potential into tangible, eco-friendly processes. Ultimately, these results indicate that while digital resources provide the foundation, a firm’s edge is sharpened through its dynamic ability to innovate sustainably. For leadership, the mandate is clear: prioritize bold digital foresight and ethical AI governance, as these are the primary engines for the green innovations that ensure an organization’s longevity.

Penelitian ini bertujuan untuk memperoleh bukti empiris mengenai pengaruh penyajian laporan keuangan dan aksesibilitas informasi keuangan terhadap akuntabilitas pengelolaan dana desa. Akuntabilitas pengelolaan dana desa mengacu pada pertanggungjawaban pemerintah desa kepada masyarakat terkait pengelolaan keuangan desa. Penelitian ini dilakukan di 13 desa yang berada di Kecamatan Kledung, Kabupaten Temanggung, dengan jumlah responden sebanyak 52 orang yang dipilih menggunakan metode non-probability sampling, yaitu purposive sampling. Data dikumpulkan melalui penyebaran kuesioner, sedangkan analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 26. Hasil penelitian menunjukkan bahwa penyajian laporan keuangan dan aksesibilitas informasi keuangan berpengaruh positif terhadap akuntabilitas pengelolaan keuangan desa.

This study aims to determine the implementation of new student admission strategies at STIMI Banjarmasin. This is a descriptive qualitative study aimed at comprehensively describing the phenomena occurring in the field based on non-numerical data collection. The method used is a literature study, which analyzes various theoretical references relevant to the identified problems. Practical exploration refers to a learning or problem-solving approach that emphasizes the direct application of knowledge, skills, and theory in real-world situations or through direct experience, rather than solely through theoretical or abstract study. The analytical tool used is a SWOT analysis, which systematically identifies various factors to formulate a company strategy. This analysis is based on logic that maximizes strengths and opportunities while simultaneously minimizing weaknesses and threats. The results of the study indicate several IFAS and EFAS strategies that STIMI Banjarmasin can implement to increase new student admissions.

This study aims to determine the implementation of new student admission strategies at STIMI Banjarmasin. This is a descriptive qualitative study aimed at comprehensively describing the phenomena occurring in the field based on non-numerical data collection. The method used is a literature study, which analyzes various theoretical references relevant to the identified problems. Practical exploration refers to a learning or problem-solving approach that emphasizes the direct application of knowledge, skills, and theory in real-world situations or through direct experience, rather than solely through theoretical or abstract study. The analytical tool used is a SWOT analysis, which systematically identifies various factors to formulate a company strategy. This analysis is based on logic that maximizes strengths and opportunities while simultaneously minimizing weaknesses and threats. The results of the study indicate several IFAS and EFAS strategies that STIMI Banjarmasin can implement to increase new student admissions.

This study investigates the impact of price transparency as an operations capability on performance of selected paint manufacturing firms in Rivers State. Objectives of the study were to examine how dimensions of price transparency as an operations capability such as price clarity, price consistency and price accuracy impact on performance. Using a correlational research design, data were collected from 30 managerial respondents across 10 selected paint manufacturing firms in Rivers State, using structured questionnaire designed in four response options. Pearson Product Moment Correlation (r) was used for the test of hypotheses via SPSS Version 25.0. The findings revealed that price transparency as an operations capability positively and significantly impact on performance of selected paint manufacturing firms in Rivers State. The study concluded that price transparency as an operations capability enhances performance in the manufacturing sector. The study recommended among others that, paint manufacturing firms should clearly standardise and communicate paint prices across all product grades and package sizes, to reduce customer confusion thereby enhancing their market performance.

The present study aimed to investigate the intangibility and total factor productivity (TFP) and verify causality relationship between these two variables in the Brazilian industrial sector. To that end, the variables were analyzed using the Granger causality test. The results of Granger causality tests showed that two of the twelve sectors analyzed showed causality of GI in the sense of Granger for TFP. On the other hand, two sectors showed causality of TFP in the sense of Granger for GI. These results concluded that the intangibility of the Brazilian industrial sector, despite having growth, has not yet reached the levels of intangibility of the companies belonging to the most developed countries.

Jones, Pete r ( ) Socializing a knowle d g e stra t e g y. In: Knowle d g e Man a g e m e n t and Busine s s Strat e gi e s : Theor e tic al Fra m e w o r k s and Empiric al Rese a r c h . Idea Group, Hers h e y, USA, pp. 133-163. (Unpu blis h e d ) Available at e n r e s e a r c h . o c a d u . c a /i d/ e p ri n t/ 1 7 0 3 / Mat erial in Open Res earc h is open acces s and mad e available via the cons e n t of the author and/or rights holder on a non-exclusiv e basis.

This study examines the link between authentic leadership and proactive behavioral disposition among university lecturers as well as the mediating role of psychological capital and the moderating role of gender. Guided by a quantitative research methodology, data were obtained from 200 university lecturers of the University of Algiers 03 using an online survey. The relationships in the research model were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and the bootstrapping approach. Both authentic leadership and psychological capital were found to have a direct, positive, and significant influence in proactive behavioral disposition. In addition, it was established that psychological capital is a partial mediator between authentic leadership and proactive behavioral disposition. Gender, in this instance, was found to positively moderate the relationship between psychological capital and proactive behavior disposition, with a higher effect among males than females. Citation.

This paper examines the tension between algorithmic efficiency and human empathy in the growing use of artificial intelligence (AI) in public decision-making. Responding to Denny JA’s satirical idea of an “AI minister,” the paper argues that while AI promises speed, accuracy, and bureaucratic efficiency, it lacks moral awareness and empathetic judgment. Drawing on recent literature on AI governance and algorithm aversion, the study highlights how algorithmic decisions are often perceived as cold, rigid, and potentially biased, despite claims of neutrality. The paper emphasizes that efficiency without ethical foundations risks producing systematic injustice and eroding human dignity. Empathy and moral discretion, which cannot be programmed into algorithms, remain central to wise and legitimate governance. Rather than replacing human decision-makers, AI should function as a supportive tool that enhances analytical capacity while leaving moral judgment to humans. The paper concludes that a balanced collaboration between AI and human actors—grounded in fairness, accountability, transparency, and respect for human dignity—is a moral necessity to ensure that technological progress does not undermine the essence of humanity