Developing Maritime Logistics Human Resource Performance Through Maslahah Knowledge-Based Skills

The maritime logistics sector faces increasing pressure from digital transformation, skill shortages, and rising performance demands, highlighting the need for more effective human resource development strategies. This study aims to develop and empirically test Maslahah Knowledge-Based Skills (MKBS) as a mediating mechanism linking training practices to employee performance. A quantitative explanatory design was applied using data from 96 employees across maritime logistics companies in Central Java, analyzed with PLS-SEM. The results show that Training Needs Analysis (TNA) (? = 0.503, p 0.001), On-the-Job Training (OJT) (? = 0.195, p = 0.027), and Voluntary Training (VT) (? = 0.083, p = 0.001) significantly influence MKBS. Furthermore, MKBS has a strong effect on performance (? = 0.700, p 0.001) and significantly mediates all training-performance relationships. The findings indicate that training does not directly improve performance unless it is internalized into value-oriented, knowledge-based skills. This study extends Knowledge-Based Theory (KBT) by integrating maslahah as a normative dimension in skill formation and provides practical implications for designing sustainable, value-driven HR development in maritime logistics

Uncovering the Latent Drivers of Risk Management System Adoption in Indonesian Small and Medium Enterprises

Research on family firm SMEs has predominantly emphasized risk-taking behavior as a driver of performance, while limited attention has been given to the determinants of risk management system adoption. Aiming to address the gap, this study tries to identify the latent drivers motivating Indonesian family firm SMEs to adopt risk management practices. Using survey data from 233 firms and applying principal component analysis (PCA), the study extracts underlying motivational factors from validated questionnaire items. The results reveal seven key determinants: knowledge, accounting, good governance, sustainability, value, obligatory, and personal motivations. The Kaiser-Meyer-Olkin (KMO) value of 0.766 and significant Bartlett’s test confirm sampling adequacy, while all extracted factors show eigenvalues greater than one. These determinants collectively explain a substantial proportion of variance and indicate that both cognitive (knowledge-based) and behavioral (owner-driven) considerations influence adoption decisions. The study finds that family firm SMEs are not purely intuition-driven, but increasingly use structured, evidence-based practices. However, the results are limited to the Indonesian context and an exploratory use of PCA. Future research should use confirmatory methods and cross-country comparisons to enhance generalizability

Digital Self-Regulation, Workplace Agility, and Technostress: A Sequential Pathway to Employee Productivity in Emerging Economies

This study aims to examine how self-regulation influences employee productivity in digitally intensive work environments by incorporating workplace agility and technostress as mediating mechanisms. Extending the Job Demands–Resources framework, this study contributes by conceptualizing self-regulation as a dual-function personal resource that enhances adaptive capacity while simultaneously increasing exposure to technostress, thereby challenging linear assumptions in digital workforce research. Using a quantitative explanatory design, data were collected from 183 employees in technology-driven settings and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that self-regulation significantly increases workplace agility and technostress, while workplace agility further enhances both technostress and productivity. Technostress also exerts a positive effect on productivity, indicating the presence of functional strain. Mediation analysis confirms complementary and sequential pathways linking self-regulation to productivity. These findings imply that organizations should cultivate self-regulation and agility while managing technostress as a productive, yet controlled, pressure

From AI Policy to Financial Reporting Outcomes: AI Ecosystem, AI Investment, and Accrual Quality in Leading ASEAN-6 Banking Firm (2020 - 2024)

This study investigates whether national AI institutional support and investment intensity correlate with accrual quality among leading banking firms across six ASEAN economies (i.e., Indonesia, Malaysia, Singapore, Thailand, Viet Nam, the Philippines) over the period 2020–2024. Using a balanced panel of 140 firm-year observations drawn from 28 banks, accrual quality is measured through the Beatty Liao (2014) loan loss provision model, while three country-level AI Ecosystem variables are examined: regulatory sandbox adoption (X1), AI governance readiness (X2), and AI venture capital investment intensity (X3). A panel fixed effects regression with Driscoll-Kraay standard errors is employed to account for country-level unobserved heterogeneity, cross-sectional dependence and serial autocorrelation. The model achieves a within-country R² of 0.3405 with F(3, 132) = 22.71 (p 0.0010). Regulatory sandbox existence significantly reduces accrual quality scores (Coef. = ?0.0343, p 0.0010), supporting H1. The AI Governance Index produces a statistically significant but directionally contrary effect (Coef. = 0.0094, p = 0.0183), contradicting H2. AI investment intensity yields a statistically insignificant result (P-value = 0.4381), failing to support H3. Findings suggest that operational AI governance infrastructure is the primary institutional channel through which AI Ecosystem translates into improved bank financial reporting quality across ASEAN-6

When Workload Meets Emotional Labor: Service Performance in Hotel Rooms Division

Employees in hotel rooms division operate under high operational pressure while maintaining continuous interaction with guests, making workload and emotional labor critical determinants of service performance. This study examines how workload and emotional labor influence service performance through job satisfaction among front office and housekeeping employees in Indonesian hotels. Grounded in the Job Demands–Resources framework, a quantitative approach was employed using survey data from 238 employees, analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that workload and emotional labor have negative and significant effects on both service performance and job satisfaction. Workload demonstrates a stronger effect compared to emotional labor, indicating that operational pressure functions as the primary constraint in rooms division work. Job satisfaction has a positive and significant effect on service performance and represents the strongest predictor in the model. Furthermore, job satisfaction partially mediates the relationships between job demands and service performance, indicating that performance is shaped by both direct operational constraints and employees’ psychological responses. These findings highlight the importance of integrating operational and emotional demands in managing service performance in hotel rooms divisio

Moderating Role of Tri Hita Karana on Work Systems, Engagement, and Turnover Intention in Bali Hospitals

High nurses’ turnover intention remains a critical issue in healthcare organizations, affecting service quality and organizational sustainability. This study aims to examine the effect of High-Performance Work Systems (HPWS) and employee engagement (EE) on turnover intention (TOI), with Tri Hita Karana (THK) as a moderating variable. This study employs a quantitative approach using data collected from 150 nurses working in private hospitals in Denpasar. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that HPWS has a significant negative effect on TOI (? = -0.45, p = 0.001), and EE also shows a significant negative effect (? = -0.50, p = 0.001), suggesting that effective HR practices and higher EE reduce employees’ intention to leave. In addition, THK has a significant negative direct effect on TOI (? = -0.30, p = 0.006) and strengthens the relationships between HPWS and TOI as well as between EE and TOI. These findings highlight the importance of integrating HR practices, psychological engagement, and cultural values in reducing turnover intention. This study contributes to the human resource management literature by incorporating local cultural values into employee retention and offers practical implications for developing culturally aligned retention strategies in healthcare

Risk Management and Bank Profitability: Moderating Effects on Lending and Credit Risk in Indonesia

Banks face credit and liquidity risks that affect profitability and financial stability. This study examines the effects of the Loan-to-Deposit Ratio (LDR) and Non-Performing Loans (NPL) on Return on Assets (ROA) in Indonesian banking, as well as the moderating role of risk management and the mediating role of NPL in the relationship between LDR and ROA. This study employed a quantitative approach using panel data from 30 commercial banks, resulting in 300 bank-year observations. The data were analyzed using Moderated Regression Analysis (MRA) with SPSS. The findings show that LDR positively affects ROA (? = 0.020; p = 0.035), while NPL negatively affects ROA (? = ?0.340; p = 0.009). Risk management does not directly affect ROA (? = 0.375; p = 0.486), but it significantly moderates the relationship between LDR and NPL (? = 0.007, p = 0.039) and reduces the negative effect of NPL on ROA (? = ?0.098; p = 0.024). NPL does not mediate the relationship between LDR and ROA. This study contributes to the development of agency theory and risk management. The research implication is to raise awareness of the importance of risk management for banks, helping them reduce risks and increase profits

The Influence of Cascading, E-Planning, and E-Budgeting on the Effectiveness of Budget Absorption in Bekasi City Government Agencies: Human Resource Competence in Financial Management as a Mediating Variable and Budget Planning Quality as a Moderating Variable

Budget absorption in local government agencies (OPDs) is often hindered by delays in implementation at the beginning of the year and a concentration of spending at the end of the year, thereby reducing program effectiveness. This study aims to analyze the influence of cascading, e-planning, and e-budgeting on the effectiveness of budget absorption, with the competence of financial management personnel as the mediating variable and the quality of budget planning as the moderating variable. The research method employs a quantitative approach using Structural Equation Modeling (SEM) based on SmartPLS. Data were collected via a questionnaire administered to local government agencies in the City of Bekasi. Results of the outer model test indicate that all constructs are valid and reliable (factor loadings 0.70; AVE 0.50; CR 0.80; HTMT 0.90). R² values of 0.68 for budget absorption effectiveness and 0.62 for planning quality indicate a strong explanatory power of the model. Hypothesis testing results prove that cascading, e-planning, and e-budgeting have a positive effect on budget absorption effectiveness. Human resource competency acts as a significant mediator, while planning quality strengthens the relationship between human resource competency and budget absorption effectiveness. This study confirms that budget absorption effectiveness depends not only on digital systems but also on strengthening human resource capacity and planning quality

Determinants of Customer Satisfaction in the Coffee Chain Industry: Evidence from Malaysia

As a globally recognized coffeehouse chain, Starbucks operates in a highly competitive industry where understanding customer preferences is essential for sustaining a competitive advantage. This study examines the determinants of customer satisfaction among coffee chain customers in Malaysia, using Starbucks as the focal case context, with emphasis on product quality, price fairness, service quality, and brand image. A quantitative research design was employed, and data were collected from 200 Starbucks customers through an online questionnaire. The data were analyzed using SPSS, including reliability analysis, Pearson correlation, and multiple regression analysis. The results indicate that the model explains 62.7% of the variance in customer satisfaction (R² = 0.627, F = 81.968, p 0.001). All four variables were found to be statistically significant predictors, with price fairness emerging as the strongest determinant (? = 0.299, p 0.001), followed by brand image (? = 0.240, p 0.001), service quality (? = 0.203, p 0.01), and product quality (? = 0.167, p 0.05). The findings suggest that customer satisfaction is driven more by perceived value and brand-related factors than by product attributes alone. Practically, managers should emphasize value-based strategies while maintaining consistent service quality to enhance customer satisfaction

Reframing Environmental Accounting Through Indigenous-Based Asset Valuation and Socio-Ecological Integration

Conventional environmental accounting practices still have significant limitations because they mainly emphasize monetary valuation while neglecting the socio-cultural and ecological dimensions embedded in indigenous asset systems. This research aims to develop an indigenous-based asset valuation and environmental accounting model that integrates economic, ecological, and socio-cultural values within indigenous community enterprises. This study employs a mixed-methods approach using Participatory Action Research (PAR), combining qualitative techniques (in-depth interviews, participatory observation, and collective reflection) with quantitative valuation based on the Total Economic Value (TEV) framework. The findings reveal that indigenous assets are perceived as collective socio-ecological trusts, where non-use values, especially existence and bequest values, are central alongside direct and indirect use values. The study proposes an indigenous-based environmental accounting model that generates ecological financial statements covering natural resource assets, social and environmental liabilities, and non-financial reports. This model has practical implications for improving accountability, sustainability, and policy formulation in indigenous economic governance, but it is context-specific and requires adaptation for broader application in different indigenous settings