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31	Human Capital Development in the Energy Sector	ABS-92
Bridging the Gap: How Waste Management and Green Energy Mediate the Influence of Digital Marketing Communication on Health Sustainability 1Djumarno, 2Dudi Permana, 3Nazwa Rachim,4Hasliza Abdul Halim 1,2,3Universitas Mercu Buana 3Universiti Sains Malaysia Abstract This paper explores the mediating role of waste management and green energy in the relationship between digital marketing communication and health sustainability. While digital marketing offers powerful tools for promoting healthy behaviors, its environmental footprint can undermine those efforts. We propose that effective waste management and a shift towards green energy can mitigate the negative environmental impact of digital marketing, ultimately leading to a more sustainable approach to public health communication. Keywords: Digital Marketing Communication, Health Sustainability, Waste Management, Green Energy, Environmental Impact Share Link | Plain Format | Corresponding Author (Djumarno Djumarno)

32	Human Capital Development in the Energy Sector	ABS-93
Investment Rating of Renewable Energy in Indonesia: Assessing The Mini-hydro Power Plant Using Moody^s Eko Tama Putra Saratian1*, Aldina Shiratina2, Mochamad Soelton3, Eri Marlapa4 1,2,3,4 Management Department, Faculty of Economics and Business, Universitas Mercu Buana, Indonesia. Jalan Meruya Selatan No. 1, Meruya Selatan, Kembangan, DKI Jakarta 11650, INDONESIA. Abstract The significance of renewable energy is growing due to several aspects, such as economic considerations, energy resilience, and environmental considerations. In conclusion, the significance of renewable energy is evident, and it is imperative that we persist in allocating resources and advancing renewable energy sources to guarantee a sustainable and dependable energy outlook. This research aims to identify the investment level of a mini hydro power plant project using Moody^s rating. This also aims to discover how investing in a mini hydro power plant, currently classified as ^high risk^ can raise its notch rating or even become an ^investment grade^ category through Moody^s. By using a case study methodology, this research is qualitative in nature. Purposive sampling was used to select participants for this study, and secondary data sources were used to collect data. The assessment is done by spreading the company^s financial reports for the last three years to obtain historical ratio values and balance sheet variables. In addition, industry/market, company, and management variables are also measured. The data for these variables is sourced from both internal and external sources of the Company, including financial reports, sales reports, annual reports, production reports, and other relevant paperwork. Based on the comprehensive input and analysis results, the assessment results were obtained ^Caa1^, which is included in the ^High Risk^ investment category. Several suggestions are given to increase companies^ notch rating or investment category to be ^investment grade^. Keywords: Renewable Energy, Investment Rating, Investment Grade, Moody^s Rating, Mini-hydro Power Plant. Share Link | Plain Format | Corresponding Author (Eko Tama Putra Saratian)

33	Human Capital Development in the Energy Sector	ABS-96
Gen Z Human Resource Management Strategy in Sustainable Company Performance (Via AMO Approach) Eri Marlapa 1 . Sri Marti Pramudena 2 1, 2) University Mercubuana Abstract In an era that continues to develop rapidly, Human Resources (HR) management has become an important aspect for the sustainability and success of an organization. As a generation that grew up with technology and significant social change, Generation Z has different characteristics and expectations in the world of work. Because Gen Z tends to be individuals who are open-minded, creative, and very connected to technology. They share and access information quickly, are active consumers of digital content, and have a tendency to seek authentic and meaningful experiences. This advantage of Gen Z is a challenge for management to be able to use it as the spearhead to successfully improve company performance in a sustainable manner. This research will find that one important element for companies to consistently improve company performance is the capacity to retain and develop generation Z. Increasing human resources requires a new strategic management style. HR strategies are mapped using the Sustainability Model framework with the fundamental theoretical framework of this research using Armstrong and Brown^s (2019) AMO (Ability, Motivation, Opportunity) model approach. Because this model provides HR management strategies as recommendations and guidance for developing people as capital to improve organizational performance and achieve sustainable competitive advantage. This research method using qualitative methods can be a very relevant method and provides an in-depth understanding of the dynamics of the relationship between human resource management strategies, Generation Z challenges, and increasing career maturity with results in competency , namely increasing work skills/abilities, and talent. . perform tasks based on knowledge. Results for Motivation, targeted by the desire to complete tasks independently or feel the need to do tasks. and for Opportunities: work structures, a supportive environment and a place to express oneself need to be implemented continuously so that performance sustainability is achieved. Keywords: Human Resource Management, Generation Z, strategy Share Link | Plain Format | Corresponding Author (Eri Marlapa)

34	Innovations in Energy Business Models	ABS-13
Stakeholder Theory and ESG in the Energy Sector: Trends and Insights from Recent Research febrian kwarto Universitas Mercu Buana Abstract In recent years, environmental, social, and governance (ESG) issues in energy sector companies have revealed an influence not only on profitability but also on the financial sustainability of these energy sector companies. As a consequence of these revelations, many companies have begun to evolve their asset allocation processes towards an ecologically conscious perspective. Apart from that, the increasing awareness of the environment, and social and corporate governance is increasingly becoming a global concern. This is based on the phenomenon that almost the majority of scientific researchers use this theory as a basic theory in developing research related to sustainability in the energy sector. Academics promote this stakeholder theory as one of the basic theories that is taken into consideration in assessing company performance in implementing ESG. This theory is considered capable of responding to the desires of stakeholders in implementing sustainability. Based on stakeholder interests, this theory needs to be analyzed further whether the desires of stakeholders can accommodate environmental interests in the ESG concept which is more complex than the previously existing sustainability concept. This research uses a systematic literature review over the last ten years with the help of SCISPACE as a tool to facilitate the search and analysis of specific research questions. Article analysis uses critical discourse to seek answers to research questions related to the relevance of the use of stakeholder theory and to fulfill aspects of the increasingly developing ESG concept, to clarify whether the dominant use of stakeholder theory still has a basis in developing research or only as a replication of research Keywords: Please Just Try to Submit This Sample Abstract Share Link | Plain Format | Corresponding Author (Febrian Kwarto)

35	Innovations in Energy Business Models	ABS-25
Please Just Try to Submit This Sample Abstract Please Just Try to Submit This Sample Abstract Please Just Try to Submit This Sample Abstract You Can Edit It Again Later Abstract The implementation of energy efficiency measures and sustainable energy practices is crucial in addressing the escalating environmental challenges, aiming to mitigate climate change and ensure long-term environmental sustainability. Central to driving this transition is the use of effective marketing strategies to mobilize consumer behavior towards adopting energy efficiency technologies and sustainable energy alternatives. Despite the increasing recognition of the importance of marketing in promoting energy efficiency and sustainability, there remains a significant gap in understanding the breadth and depth of research conducted in this domain. This study aims to address this gap, trend, and main topic by conducting a systematic review and meta-analysis of existing literature using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) and the VOSviewer software. A comprehensive search of publications indexed in Scopus yielded 1,030 articles titles, from which 40 articles were selected for further analysis. By synthesizing the findings of these studies, this research seeks to determine research trends, identify gaps, and clarify the main themes in marketing strategies aimed at promoting energy efficiency and sustainability. The results of this study are expected to provide valuable insights and recommendations for policymakers, practitioners, and researchers to develop targeted marketing interventions capable of mobilizing consumers to embrace energy efficiency and sustainable energy practices, thus contributing to the global transition towards a more sustainable future. Keywords: sustainability, energy efficiency, marketing, VOSviewer, Prisma Share Link | Plain Format | Corresponding Author (Ririn Wulandari)

36	Innovations in Energy Business Models	ABS-32
Harnessing Innovations and Economic Freedom for Sustainable Energy in ASEAN: Insights from Panel ARDL Modeling Hafiza Safia Shaukat (a,c), Nurul Hidayah (b), Anees Janee Ali (a), Muhammad Amir (a,c) a) School of Management, Universiti Sains Malaysia, 11800, Pinang b) Universitas Mercu Buana Jakarta, 11650, Indonesia. c) Department of Commerce, University of the Punjab, 52250, Pakistan *Email correspondence: hafiza.shaukat[at]pugc.edu.pk Abstract This research investigates the impact of green and technological innovations, as well as economic freedom, on the utilization of sustainable energy in ASEAN countries over the period from 1995 to 2023. Employing panel ARDL (Autoregressive Distributed Lag) modeling in EViews, the study explores these variables^ dynamic and long-term relationships. The results demonstrate that green innovation significantly and positively affects sustainable energy utilization, underscoring the critical role of environmentally friendly technological advancements in enhancing energy sustainability. Technological innovations and economic freedom also exhibit positive associations with sustainable energy adoption, indicating that technological advancements and a liberal economic environment contribute to the increased use of renewable energy sources. The findings highlight that ASEAN countries must prioritize green innovation-oriented policies that can effectively drive sustainable energy utilization. These countries can support institutional green development and foster a more sustainable energy landscape by translating green innovations into practical applications. Additionally, the findings emphasize the importance of directing economic growth capital towards sustainable energy projects. This can be achieved by expanding and reforming existing policies to better align with sustainable development goals. The research provides several important recommendations for policymakers in the ASEAN region. It suggests enhancing support for green technology research and development, implementing regulatory frameworks that encourage the adoption of sustainable energy solutions, and creating incentives for private sector investment in renewable energy projects. Furthermore, the study advocates for strengthening regional cooperation to share best practices and technologies, accelerating the transition to a sustainable energy future. Keywords: Green Innovation, Technological Innovation, Economic Freedom, Sustainable Energy, ASEAN, Panel ARDL Modeling Share Link | Plain Format | Corresponding Author (Muhammad Amir)

37	Innovations in Energy Business Models	ABS-41
Eco-Driven: The Role of Green Lifestyle, Trust, and Brand Image in Forming Interest in Buying Electric Vehicles in Indonesia Andyan Pradipta Utama Universitas Mercu Buana Abstract This research investigates the influence of environmentally friendly lifestyle,trust,and brand image on intention to purchase an electric vehicle (EV).The research was conducted against a backdrop of increasing global awareness of the importance of environmental sustainability and the important role of EV in reducing emissions.EV not only offer an environmentally friendly solution, but are also part of a modern, sustainable lifestyle.The penetration level of EV is still relatively low,so it requires a deeper understanding of the factors that influence purchasing interest.The research used quantitative methods by collecting questionnaire data from 100 potential EV buyers.Data were analyzed using SmartPLS to test the relationship between independent variables(green lifestyle,trust,brand image) and dependent variables(purchase interest).The findings show that an environmentally friendly lifestyle, trust and brand image have a significant influence on intention to purchase EV.The results speak to the environmental benefits of EV and build trust through positive brand reputation.This study contributes to the marketing and business strategy literature by providing insight into the key factors driving EV purchase interest in emerging markets.The practical implication of this research is to encourage the use of EV in Indonesia, EV manufacturers must focus on marketing that emphasizes sustainable values, builds consumer trust,and creates a strong brand image. Keywords: Electric vehicles, environmentally friendly lifestyle, trust, brand image, purchase intention. Share Link | Plain Format | Corresponding Author (Andyan Pradipta Utama)

38	Innovations in Energy Business Models	ABS-66
The Study of Green Product Innovation Arrum Auliarachmah (a*), Niken Sulistyowati (b) a) Master Program, Universitas Mercu Buana, Jl. Meruya Selatan, RT.4/RW.1, Joglo, Kec. Kembangan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11650, Indonesia *arrumaurach[at]gmail.com b) Master Program, Universitas Mercu Buana, Jl. Meruya Selatan, RT.4/RW.1, Joglo, Kec. Kembangan, Kota Jakarta Barat, Daerah Khusus Ibukota Jakarta 11650, Indonesia nikensulistyowati[at]mercubuana.ac.id Abstract Sustainability has become an important issue along with increasingly worrying environmental conditions. Therefore, it becomes a strategy used in various scopes. This research is a literature study that focuses on Green Product Innovation in order to enrich knowledge regarding sustainability in business sphere. This study describes the results of research from various journals regarding Green Product Innovation published from 2020-2024. The company samples from these researches are ranging from corporate, manufacturing, small and midsize enterprises, transportation and hotel industries. Most of the results from these studies state that Green Product Innovation has a positive effect on company performance, including organizational, financial, business, green, environmental and sustainability performance. Apart from that, these studies also found that Green Product Innovation has an influence on competitive advantage in general or green competitive advantage. Green Product Innovation is mediated by green absorptive capacity and strategic environmental orientation. In addition, Green Product Innovation also positively mediates environmental orientation and green competitive advantage, green organizational culture and organizational performance, environmental ethics and sustainable, supply chain practices and manufacturing performance. However, the results of several studies show that the implementation of Green Product Innovation has no effect on company value or performance. Keywords: Sustainability, Green Product Innovation, Environment, Competitive Advantage, Company Performance Share Link | Plain Format | Corresponding Author (Arrum Auliarachmah)

39	Innovations in Energy Business Models	ABS-79
Bridging Family, Income Expectations, and Entrepreneurial Attitudes: Towards Sustainable Energy Engagement Among Youth Suprapto- Yudhi Herliansyah- Sri Kaidah Faculty of Economic and Business, Universitas Mercu Buana Jakarta Jalan Raya Meruya Selatan No. 1, Meruya Selatan, Kembangan, Jakarta Barat 11650 Author e-mail: suprapto[at]mercubuana.ac.id Abstract Youth engagement, particularly among university students, in sustainable businesses is key to a greener future. This research aims to analyze the influence of family background and income expectations on sustainable entrepreneurial attitude and intention among university students. The research employs a quantitative methodology with a descriptive approach. Data is collected through questionnaires from 180 randomly selected students. Smart Partial Least Square (PLS) serves as the analysis tool. The findings reveal a significant relationship between family background and income expectations with sustainable entrepreneurial attitude and intention among university students. Students from entrepreneurial families exhibit more positive attitudes towards entrepreneurship and have a stronger tendency to venture into the business world. The findings of this study underscore the crucial role of family background and income expectations in shaping sustainable entrepreneurial intentions among university students. Students from entrepreneurial families have stronger social and cultural capital to embark on sustainable business ventures. The implications of this research highlight the critical role of family and income expectations in fostering sustainable entrepreneurial interest among university students and potentially driving student participation in the energy transition. Keywords: Family background, income expectations, entrepreneurial attitude, entrepreneurial intention, students Share Link | Plain Format | Corresponding Author (Suprapto Suprapto)

40	Sustainability Accounting and Integrated Reporting	ABS-14
Optimizing Rural Funds for Sustainable Solid Waste Management 1Rien Agustin Fadjarenie*- 2Deden Tarmidi- 3Sely Megawati Wahyudi- 4Zuha Rosufila Bt Abu Hasan - 5Nila Kencana 1,2,3 Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia 4Faculty of Business,Economic and Social Development University Malaysia Terengganu, Malaysia Abstract Rural communities in Indonesia face challenges in effectively managing rural funds. Rural-owned enterprises play a crucial role in local development but struggle to utilize these funds in solid waste management. This research explores optimal rural fund management for sustainable solid waste management practices, focusing on cost-quality studies and identifying innovative waste collection to optimize cost reduction from the cost of quality perspective. We used a qualitative methodology with a case study approach and collected data through semi-structured interviews, document analysis, and observations. Practical implementation includes financial management and waste management training, collaboration with local governments for strategic fund allocation, community awareness campaigns, and innovative solid waste collection pilot projects. The novelty lies in integrating solid waste management insights for rural-owned enterprises using rural funds and developing management accounting from the cost of quality perspective, filling a research gap and improving financial decision-making, operational efficiency, and sustainable solid waste management in rural communities. Keywords: Rural funds, Sustainable Solid Waste Management, Cost reduction, Cost of Quality, Rural-owned enterprises. Share Link | Plain Format | Corresponding Author (Rien Agustin Fadjarenie)

41	Sustainability Accounting and Integrated Reporting	ABS-15
Sustainable Water Management in Rural Areas: Challenges and Strategies for Progress 1Rien Agustin Fadjarenie*- 2Lilis Puspitawati- 3Deden Tarmidi-4Mila Riska Universitas Mercu Buana Jakarta Abstract Access to clean water in rural areas is crucial for public health, yet sustainable rural water management remains a significant challenge. Limited access is the main problem in sustainable water management in rural areas. The primary priority in addressing this issue is providing water infrastructure and developing appropriate technology. This study explores strategies for creating sustainable water management practices in rural areas using qualitative research methods with a case study approach. We analyze current practices and identify potential solutions through semi-structured interviews. Findings highlight the importance of integrating community participation and technological innovations to improve water distribution, detect leaks, and enhance overall system efficiency. Practical implications include recommendations for policymakers, rural-owned enterprise managers, and stakeholders to prioritize investment in water infrastructure and technology development. Rural areas can achieve sustainable water management goals by empowering communities to participate actively in water management and leveraging innovative solutions. This study^s uniqueness lies in its holistic approach, addressing both technical and social aspects of sustainable rural water management to achieve community well-being and fill research gaps in environmental management accounting. Keywords: Sustainable Rural Water Management- Technology Adoption- Rural-owned enterprises- Environment management accounting- Community Prosperity Share Link | Plain Format | Corresponding Author (Rien Agustin Fadjarenie)

42	Sustainability Accounting and Integrated Reporting	ABS-22
Shifting Currents: Exploring Renewable Energy and Waste Management^s Influence on Carbon Disclosure in Energy Sector 1Sely Megawati Wahyudi*- 2Rien Agustin Fadjarenie 1,2 Department of Accounting, Universitas Mercu Buana, Jakarta, Indonesia Abstract In climate change, the energy sector is crucial in mitigating carbon emissions. This study investigates how adopting renewable energy and waste management practices influences carbon emission disclosure in the energy sector. The study aims to examine how integrating renewable energy and effective waste management affects the level and quality of carbon emission disclosure among energy sector entities, aiming to enhance transparency and accountability in reporting. We are collecting data from sustainability reports of energy companies and utilizing regression analysis to identify the impact of renewable energy use and waste management efficiency on carbon disclosure. Findings suggest a positive correlation between renewable energy adoption and carbon disclosure level. Effective waste management practices also seem to enhance carbon reporting transparency. However, nuances in these relationships necessitate further exploration. Understanding the impact of renewable energy integration and waste management on carbon disclosure can aid policymakers in designing regulations promoting sustainability. For energy companies, insights from this study can optimize environmental reporting strategies, enhance stakeholder trust, and meet disclosure expectations. This research contributes empirical evidence to the literature on the relationship between renewable energy adoption, waste management, and carbon disclosure in the energy sector and developing sustainability theory in environment management accounting. Keywords: Renewable Energy- Waste Management- Carbon Emission Disclosure- Sustainability Practices- Energy Sector Pengaruh Energi Terbarukan dan Pengelolaan Limbah terhadap Pengungkapan Karbon pada Sektor Energi Abstrak Dalam perubahan iklim, sektor energi berperan penting dalam mengurangi emisi karbon. Penelitian ini menyelidiki bagaimana adopsi energi terbarukan dan praktik pengelolaan limbah mempengaruhi pengungkapan emisi karbon di sektor energi. Penelitian ini bertujuan untuk mengeksplorasi bagaimana integrasi energi terbarukan dan pengelolaan limbah yang efektif memengaruhi tingkat dan kualitas pengungkapan emisi karbon di antara entitas sektor energi, yang bertujuan meningkatkan transparansi dan akuntabilitas dalam pelaporan. Kami mengumpulkan data dari laporan keberlanjutan perusahaan energi dan menggunakan analisis regresi untuk mengidentifikasi dampak penggunaan energi terbarukan serta efisiensi pengelolaan limbah terhadap pengungkapan karbon. Temuan penelitian ini menunjukkan adanya korelasi positif antara adopsi energi terbarukan dan tingkat pengungkapan karbon. Praktik pengelolaan limbah yang efektif juga tampaknya meningkatkan transparansi pelaporan karbon. Namun, dibutuhkan studi lebih lanjut untuk menggali hal ini. Memahami dampak integrasi energi terbarukan dan pengelolaan limbah terhadap pengungkapan karbon dapat membantu pembuat kebijakan dalam merancang regulasi yang mempromosikan keberlanjutan. Bagi perusahaan energi, wawasan dari penelitian ini dapat mengoptimalkan strategi pelaporan lingkungan serta meningkatkan kepercayaan pemangku kepentingan. Penelitian ini memberikan bukti empiris pada literatur tentang dampak adopsi energi terbarukan, pengelolaan limbah, dan pengungkapan karbon di sektor energi, serta mengembangkan teori mengenai keberlanjutan di bidang akuntansi manajemen lingkungan. Keywords: Energi Terbarukan-Pengelolaan Limbah-Pengungkapan Emisi Karbon- Keberlanjutan-Sektor Energi Share Link | Plain Format | Corresponding Author (Sely Megawati Wahyudi)

43	Sustainability Accounting and Integrated Reporting	ABS-76
Improvement of actual environmental and occupational health safety performance driven by Sustainability Report (case study: three energy companies) Agustinus Hariadi Djoko Purwanto and Yulianto University of Mercu Buana Abstract Sustainability reports are demanded by the global market of which corporations responds in the form of sites^ operation betterment in accordance with the reports^ requirements. However, there are also sceptics from stakeholders on the direct positive effects of the reports to sites^ actual environmental and occupational health safety performances. This research examines sustainability reports to be compared with actual impacts to sites^ achievement in terms of environmental and OHS areas. Samples taken are from three energy provisions and distribution corporations having hydrocarbon and renewable energy sources of emissions as well as safety high hazards and potency of major accidents in their sites. It is a qualitative study in which analysis carried out on the basis of reviewing public available sustainability reports, observing directly verification process undertaken by third party assurers, and interviewing three assurers involved in the assurance activities. The preliminary results show that there are gaps between written in the reports and actual practices and performances, nonetheless gradually the sites succeed to match the overall sustainability report requirements. Keywords: sustainability, environmental, occupational health and safety, sustainability reports, performance Keywords: sustainability, environmental, occupational health and safety, sustainability reports, performance Share Link | Plain Format | Corresponding Author (Agustinus Hariadi Djoko Purwanto)

44	Sustainability Accounting and Integrated Reporting	ABS-82
The Influence of Expert Systems on the Efficiency of AIS and the Sustainability of Energy 1Swarmilah Hariani- 2Hafiz Abdul Samee Malik 1Faculty of Economics and Business, Universitas Mercu Buana, Indonesia 1Ghazali Shafie Graduate School of Government, Universiti Utara Malaysia 2School of International Studies, Universiti Utara Malaysia Abstract This research aims to identify the influence of expert systems on the efficiency of Accounting Information Systems (AIS), which ultimately contributes to sustainable decision-making in the energy sector. Using a quantitative approach, the study involves 127 decision-makers familiar with efficient AIS use. Data were collected via a self-administered questionnaire and validated using Structural Equation Modeling (SEM) - PLS. The results indicate that expert systems have a significant and positive impact on AIS efficiency in industrial companies in Indonesia. This increased AIS efficiency can support sustainable decision-making in the energy sector by optimizing resource use, reducing energy waste, and lowering carbon emissions. However, technological vigilance does not moderate the relationship between expert systems and AIS efficiency. This study contributes to the AIS efficiency literature by identifying factors influencing AIS efficiency networks and benefits, and validating the proposed model in the context of industrial companies. The findings underscore the importance of AIS efficiency in promoting energy sustainability and provide practical implications for industrial companies aiming to enhance their energy management practices. Future research opportunities are also highlighted in the fields of energy and sustainability. Keywords: expert system, accounting information system, sustainable decision-making, energy efficiency, sustainability Share Link | Plain Format | Corresponding Author (SWARMILAH HARIANI)

45	Sustainability Accounting and Integrated Reporting	ABS-84
Determinant of Sustainability Report Quality in the Energy Sector 1Siti Choiriah- 2Maskata Perangin Angin 1,2 Magister Akuntansi, Universitas Mercu Buana, Indonesia 2Fakultas Ekonomi dan Bisnis Universitas Mercu Buana, Indonesia Abstract Sustainability reporting has become essential for companies to communicate their social, environmental, and economic impacts to stakeholders. In environmental science, sustainability reporting plays a crucial role in identifying, measuring, and managing the environmental impacts of corporate operations. With increasing attention to climate change, resource depletion, and ecological degradation, companies must be more transparent about managing their environmental impacts. As a significant contributor to greenhouse gas emissions and natural resource consumption, the energy sector is at the forefront of sustainability efforts. High-quality sustainability reports enable energy companies to demonstrate their commitment to responsible environmental practices, build stakeholder trust, and meet regulatory and market expectations. Therefore, understanding the factors influencing the quality of sustainability reports in the energy sector is vital for promoting better sustainability practices. This study aims to identify the factors influencing the quality of sustainability reports among energy companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022. By examining the roles of Assurance Report, Foreign Institutional Ownership, and Sustainability Commitment, this research provides insights into how energy companies can improve their sustainability reporting, which can help reduce negative environmental impacts and support long-term sustainability. Keywords: Sustainability Report Quality, Assurance Report, Foreign Institutional Ownership, Sustainability Commitment, Environmental Science Share Link | Plain Format | Corresponding Author (SITI CHOIRIAH)

46	Sustainable Business Practices in the Energy Sector	ABS-6
SUSTAINABLE POST-MINING MANAGEMENT IS A PRACTICAL SOLUTION IN ECOLOGY RESTORATION AND GREEN ENERGY INNOVATION Arisandi Dwiharto, Djumarno, Setyo Riyanto, Dudi Permana. Faculty of Economic and Business Management, Universitas Mercu Buana - Jakarta Abstract Introduction: With a lengthy history of mineral mining, Indonesia has made a major contribution to global mining production. Besides that, Indonesia are home to small-scale illegal mining operations that have employed over two million people and generated revenue. The ex-mining area was found to be still an open area and have a negative impact on the population and surrounding ecology. The main purpose of this article is to evaluate the feasibility of the re-mining project of the closure mineral mine area which is then processed into silica products according to export specifications, which is simultaneous with the process of environmental management of the closure mining area. It can also create new economic opportunities and support the transition to clean energy. Method: This literature review focuses on land restoration for post mining through landscaping the former mining area with a specific purpose that remains productive, while refining silica sand into a high quality green energy raw material Result: Restoring degraded land (especially critical areas) requires technical solutions. Scientists manipulate biophysical factors (like soil quality) through experiments and calculations to create suitable conditions for specific needs. Silica sand, a common leftover from mining, has valuable uses in green technologies. It^s a raw material for solar panels, nano silicon batteries, carbon absorbent, and other green energy components. The passage suggests a green business plan to utilize this leftover material by outlining a practical and sustainable roadmap. Conclusion: The post-mining management program can be synergized with silica re-mining and refinery activities to provide added value for post mining area. The commitment to green environmental management activities can be carried out and financed through this re-mining and refinery investment activity by allocating funds for green environmental management, repairing mine voids for water storage, and produce high quality silica sand products for green energy raw materials. Keywords: Post Mining Management, Sustainability, Green Energy Share Link | Plain Format | Corresponding Author (arisandi dwiharto)

47	Sustainable Business Practices in the Energy Sector	ABS-11
Evaluating the Role of ESG Quality in Enhancing Competitiveness and Investment Returns in Indonesia^s Energy Sector Wiwik Utami*, Rieke Pernamasari*, Mariyam Chairunisa*Rini Marcella*, *Universitas Mercu Buana Jl. Raya Meruya, Kebon Jeruk, Jakarta Barat, Jakarta Indonesia Abstract Sustainable development has become a global commitment, particularly vital in the energy sector due to its susceptibility to environmental, social, and governance (ESG) issues. Despite compliance with regulations, the impact of ESG on performance remains unclear, as many companies implement ESG merely to fulfill regulatory requirements. This research aims to empirically determine whether the quality of ESG implementation enhances competitiveness and subsequently influences investment performance in Indonesia^s energy sector. A causal research design was employed, with competitiveness as a mediating variable and investment performance as the dependent variable. The study sample comprises 15 energy sector companies listed on the Indonesia Stock Exchange from 2018 to 2022, selected based on ESG data availability via Bloomberg. We measure the ESG quality by disclosure scores, competitiveness by the return on invested capital (ROIC) divided by the weighted average cost of capital (WACC), and investment performance by return on assets (ROA). We analyze data using Multiple regression with mediation by EViews software. The study finds that environmental performance implementation positively influences competitiveness, enhancing investment performance, the social and governance not positive significant. The findings provide valuable insights for policymakers and industry practitioners on the importance of environmental practices in achieving sustainable competitiveness and investment returns. This research contributes to the literature by empirically demonstrating the mediating role of competitiveness in the relationship between environmental performance and investment performance in the energy sector. Keywords: ESG, competitiveness, return on assets, energy sector, Indonesia Share Link | Plain Format | Corresponding Author (Wiwik Utami)

48	Sustainable Business Practices in the Energy Sector	ABS-17
Exploring the Role of Attitudes: Environmental Concern, Subjective Norms, and Green Purchase Intentions for Sensatia Botanicals Escolastico Guevara Yudha Sarmento (a*) a) University of Mercu Buana, Jakarta Abstract This research aims to determine The Influence of Attitude, Environmental Concern, and Subjective Norms on Green Purchase Intention for Sensatia Botanicals Products. The data collection method used a survey method, with the research instrument in the form of a questionnaire that was shared to the sample through the Shout. The questionnaire will be given criteria and value weights based on a Likert scale. The research design used in this study is quantitative research, and the research method employed is causal analysis. The sample consists of 125 respondents selected through purposive sampling. The data analysis method used is Partial Least Square (PLS), and the analysis technique utilized is descriptive. Keywords: Attitude, Environmental Concern, Subjective Norms, Green Purchase Intention. Share Link | Plain Format | Corresponding Author (Escolastico Guevara Yudha Sarmento)

49	Sustainable Business Practices in the Energy Sector	ABS-21
ANALYSIS OF COMPANY SUSTAINABILITY WITH CSR AS AN Moderating Sri Marti Pramudena, Eri Marlapa, Sri Anah FEB Universitas Mercubuana Abstract Basically, the main goal that all companies want to achieve is how the company can obtain maximum profits. However, to achieve this goal, companies often ignore the social and environmental impacts arising from the company^s economic activities or actions. Capital owners who are only oriented towards profit or material (single-line), have destroyed the balance of life by overstimulating human potential. According to Saragih and Purba (2019), corporate responsibility no longer refers to a single bottom line, namely corporate value which is reflected in financial conditions only, but corporate responsibility must implement triple bottom lines which include financial aspects, social and environmental. This is because financial conditions alone are not enough to guarantee that the company^s value grows sustainably. The aim of this research is to find that there is an influence of ESG on the sustainability of company profits through the implementation of CSR. This research uses quantitative methods to test hypotheses that have been determined by collecting data using research instruments, analyzing data in the form of numbers through statistical processing on certain populations and samples (Sugiyono, 2017). The population used in this research was 193 manufacturing companies listed on the IDX. sampling technique, namely the technique of sampling data sources with certain considerations, in order to obtain the right sample according to predetermined criteria Keywords: Keywords: CSR, ESG, Company Profits, SDGs,GCG Share Link | Plain Format | Corresponding Author (Sri Marti Pramudena)

50	Sustainable Business Practices in the Energy Sector	ABS-37
Exploring Dimensions of Corporate Sustainability: A Literature Review Syahidun1* Veithzal Rivai2Indra Siswanti3 Lenny Christina Nawangsari4 1,2,3,4 Doctoral Program, Mercu Buana University, Jakarta, Indonesia *E-mail of the corresponding author: 67122010003@student.mercubuana.ac.id Universitas Mercu Buana Jl Raya Meruya Selatan Kembangan - Kota/Kabupaten, Kota Jakarta Barat - Kode Pos, 11650 - Telepon, 021-5840816 Abstract In the face of interconnected global challenges, including economic downturns and supply chain vulnerabilities, attention has turned to climate change as a pressing concern. This literature review examines various dimensions of corporate sustainability, emphasizing corporate sustainable performance, green human capital (GHC), green relational capital (GRC), green innovation (GI), and knowledge management systems (KMS). It analyzes the environmental and financial aspects of corporate sustainability performance, highlighting the broader societal and environmental implications of corporate activities. GHC underscores the integration of human resources with environmental awareness to drive environmentally friendly practices, while GRC emphasizes collaborative relationships with stakeholders to effectively manage corporate environmental issues. GI explores eco-innovation as a means to achieve sustainable development objectives, emphasizing innovation^s role in mitigating environmental impacts. KMS is explored as a framework for managing organizational knowledge, focusing on knowledge acquisition, storage, utilization, and sharing. By synthesizing insights from diverse literature sources, this review illuminates the critical role of sustainability initiatives in contemporary business contexts, offering directions for future research and practical implementation. Keywords: Corporate sustainability, Green human capital, Green innovation, Green relational capital Knowledge management systems Share Link | Plain Format | Corresponding Author (syahidun syahidun)

51	Sustainable Business Practices in the Energy Sector	ABS-39
SUSTAINABILITY IN THE HEALTH INDUSTRY IN INDONESIA: A STUDY OF HEALTH RESOURCE MANAGEMENT APPROACHES Noveyla Hardhaning Tyas 1, Indra Siswanti 2, Dudi Permana 3, Erna Sofriana Imaningsih 4 Mercu Buana University Faculty of Business and Management, Doctor of Management, Indonesia Abstract Indonesia has increased waste production from health services during the COVID-19 pandemic. One way to encourage the sustainability of health services in Indonesia is to reduce medical waste. However, the Indonesian healthcare industry does not yet have a measurement method that can be used to deal with the current pandemic outbreak in managing their resources. Therefore, a method of approach is needed in managing resources in the health sector. The purpose of a systematic literature review to analyze sustainability in the healthcare industry in Indonesia- study of health resource management approaches. The research method is systematic literature review (SLR) . Search for articles via Google Scholar with the keyword health sustainability . The inclusion criteria used were published in 2024. Based on 15 journals resulting from a literature review, sustainability research in the health industry in Indonesia: studies on health resource management approaches have been carried out using various different methods. This is proven by the existence of supporting research that has been widely published. Based on 15 studies obtained from a systematic literature review process . There are still relatively few references that can be used as sources of literature regarding sustainability in the health industry in Indonesia: studies on health resource management approaches. It is hoped that this article can become a reference for sustainability in the health industry in Indonesia: a study of health resource management approaches as part of efforts to achieve sustainable development goals (SDGs). In accordance with the main objective of this literature review, namely to examine the efforts made to realize sustainability in the health industry in Indonesia: a study of health resource management approaches. Keywords: sustainability, health, Systematic Literature Review Share Link | Plain Format | Corresponding Author (NOVEYLA HARDHANING TYAS)

52	Sustainable Business Practices in the Energy Sector	ABS-46
Determinants of Commercial Bank^s Performance through Green Accounting: A Systematic Literature Review Luh Putu Puji Trisnawati (a*), Apollo(b), Indra Siswanti (b), Augustina Kurniasih (b) (a) Doctoral Program Mercubuana University Jakarta, Indonesia (b) Doctoral Program Mercubuana University Jakarta, Indonesia Abstract The performance of commercial banks is pivotal to economic stability and growth. With the growing emphasis on sustainability, integrating green accounting practices has become essential for assessing bank performance. Green accounting provides a comprehensive view of financial and environmental metrics, ensuring banks align their operations with sustainable practices. This study aims to identify the determinants of commercial banks^ performance by systematically reviewing existing literature. Additionally, it explores the role of green accounting in enhancing bank performance metrics. A systematic literature review methodology was employed, encompassing peer-reviewed articles, journals, and conference papers from 2010 to 2023. Sources were meticulously selected from Scopus and other reputable databases, ensuring a robust and comprehensive analysis. The findings of this study offer practical insights for banking professionals and policymakers. By highlighting the importance of green accounting, this research underscores its role in improving performance evaluation and promoting sustainable banking practices. This review uniquely integrates green accounting into the analysis of commercial bank performance determinants, providing a fresh perspective on how environmental sustainability impacts financial outcomes. The study^s novelty lies in its dual focus on financial performance and environmental accountability. Keywords: Commercial Banks, Performance Determinants, Green Accounting, Systematic Review,Sustainability Share Link | Plain Format | Corresponding Author (Luh Putu Puji Trisnawati)

53	Sustainable Business Practices in the Energy Sector	ABS-47
Harnessing Green Marketing: Shaping Consumer Behavior in Indonesia^s Energy Sector Daru Asih- Nurul Komara Fajrin Universitas Mercu Buana Abstract This research aims to analyze the influence of green marketing strategies on consumer behavior in the energy sector in Indonesia. Using a quantitative approach, data will be collected from 500 respondents representing various demographics in Indonesia. Regression analysis will be applied to evaluate how green marketing elements, such as eco-labels, sustainability campaigns, and recyclable packaging, influence consumer attitudes and purchasing decisions. This research is expected to demonstrate that green marketing strategies have a significant impact on increasing environmental awareness and consumer preferences for sustainable energy products. It is anticipated that the results of this research will provide valuable insights and recommendations for companies in the energy sector to design marketing strategies that are not only effective in increasing sales, but also support environmental sustainability initiatives. This research will also highlight the importance of consumer education about the benefits of green products to encourage more environmentally friendly behavior in Indonesia. Keywords: Green Marketing- Consumer Behavior- Energy Sector Share Link | Plain Format | Corresponding Author (Daru Asih)

54	Sustainable Business Practices in the Energy Sector	ABS-62
The Influence of Environmental Concern and Perceived Usefulness on Female Gen Z^s Intention to Use Electric Motorcycles: The Mediating Role of Attitude towards Electric Motorcycles Ni Komang Prema Narayani Universitas Mercu Buana Abstract The ongoing global energy crisis, driven by the reliance on fossil fuels and increasing annual energy demands, has highlighted the urgent need for sustainable energy solutions. The United Nations^ 2030 Agenda, particularly SDG 7 (Affordable and Clean Energy), emphasizes transitioning to renewable, non-polluting energy sources to mitigate the adverse effects of fossil fuels. In this context, electric vehicles (EVs) have emerged as a promising technology for achieving a sustainable transport sector. This research focuses on understanding the factors influencing Female Gen Z^s intention to use electric motorcycles in Indonesia, specifically examining the roles of environmental concern and perceived usefulness, with attitude towards electric motorcycles as a mediating variable. The study leverages the significant interest in environmental issues among young Indonesians, where 77.4% of youth express concern about environmental matters. The investigation aims to elucidate how these factors collectively impact the adoption of electric motorcycles, offering insights for policymakers and businesses to promote sustainable transportation and improve air quality. By addressing these key variables, the research contributes to the broader efforts of achieving environmental sustainability and reducing urban air pollution. Keywords: air pollution, electric motorcycles, environmental concern, perceived usefulness, attitude, sustainability, Generation Z, Indonesia Share Link | Plain Format | Corresponding Author (Ni Komang Prema Narayani)

55	Sustainable Business Practices in the Energy Sector	ABS-63
Impact of Marketing Strategies on the Adoption of Electric Cars and Contribution to SDG 7 in Indonesia: The Mediating Role of Consumer Awareness FAIRUZ AZRADIA PRIYATNA Universitas Mercu Buana Abstract The circumstances that facilitate and impede electric vehicle (EV) diffusion, as an illustrative case of Hyundai, due to increased environmental concern and the urgent demand of clean energy under Sustainable Development Goal 7. By relying on data that demonstrates the acute level of air pollution in Indonesia, particularly in Jakarta and South Tangerang increased by vehicular emissions, the research confirms the obvious: the world needs for universal access to affordable and modern energy services. EVs are a potentially more sustainable means of transport but have experienced challenges in their adoption as shown by the fall in Hyundai Ioniq 5 sales, as Hyundai cited delays in implementing incentives and increased pricing pressures. The role of incentives was particularly influential on consumer purchase intentions, with the financial cost and marketing communication as drivers. Keywords: sustainability, electric vehicle, price sensitivity, marketing communication, adoption of electric cars, consumer awareness Share Link | Plain Format | Corresponding Author (FAIRUZ AZRADIA PRIYATNA)

56	Sustainable Business Practices in the Energy Sector	ABS-64
The Influence Of Biomass Quantity, Biomass Delivery And Power Plant Infrastructure On The Productivity Of Biomass Co-Firing Electricity Production In Steam Power Plants Sucipto Nugroho (a*), Antonius Setyadi (b**) a) Master of Management Student, Mercu Buana University, Jakarta, Indonesia *nugrohos2609[at]gmail.com b) Faculty of Economy and Business, Mercu Buana University, Jakarta, Indonesia **setyadiset60[at]gmaiil.com Abstract PLN, a state-owned electricity company, is continuously committed to innovation in order to achieve the target of 23% New and Renewable Energy Mix by 2025 and Net Zero Emission by 2060. One of its programs is Biomass Co-firing in Steam Power Plants, which involves substituting a portion or all of the coal fuel with biomass as an alternative. This research aims to analyze the effects of Biomass Quantity, Biomass Delivery, and Power Plant Infrastructure on the Electricity Production Productivity of Biomass Co-firing in Steam Power Plants. The research method employed a quantitative approach. Purposive sampling was used to select 100 respondents. Data analysis was conducted using Structural Equation Model (SEM) with the assistance of SmartPLS version 4. The results indicate that Biomass Quantity has a positive and significant effect on the Electricity Production Productivity of Biomass Co-firing in Steam Power Plants. Biomass Delivery has a positive but insignificant effect on the Electricity Production Productivity of Biomass Co-firing in Steam Power Plants. Power Plant Infrastructure has a positive and significant effect on the Electricity Production Productivity of Biomass Co-firing in Steam Power Plants. Moreover, Biomass Quantity, Biomass Delivery, and Power Plant Infrastructure collectively have a positive effect on the Electricity Production Productivity of Biomass Co-firing in Steam Power Plants. Keywords: Biomass Quantity, Biomass Delivery, Power Plant Infrastructure, Biomass Co-firing, Steam Power Plants, SEM-PLS Share Link | Plain Format | Corresponding Author (Sucipto Nugroho)

57	Sustainable Business Practices in the Energy Sector	ABS-65
Risk Management of Transition Energy Project: The Case of Construction Project Natural Gas Distribution PT PGN Muhammad Reza Lutfi Angga (a*), Sugiyono (b) Program Studi Management Operasi, Universitas Mercubuana 55121110091[at]student.mercubuana.ac.id Program Studi Management Operasi, Universitas Mercubuana Abstract Natural gas plays an important role in supporting the energy transition and has a vital role in the general national energy plan 2050. The availability of natural gas infrastructure is one of the main obstacles in distribution and absorption of natural gas. The aim of this article is to comprehensively present the latest risks and risk management solutions for natural gas infrastructure construction projects. The approach used to implement Enterprise Risk Management (ERM) in this study is SNI ISO 31000:2018. The risk management design process goes through the stages of risk identification, risk analysis, risk evaluation, risk treatment. In this research, the method used to analyze potential operational risks at PT PGN uses the House of Risk (HOR) model. Risk analysis uses HOR phase 1, Risk evaluation using Pareto diagrams and Risk response using HOR phase 2. Our study shows that the results are that there are 5 mitigation actions in natural gas construction projects, forming a legal taskforce team for construction permit, monitoring the implementation of ISO 9001:2018, reviewing contracts and scope of work clearly, compiling procedures at each stage of construction and monitoring their implementation periodically and conducting training and refreshments regarding procedures and standards for field supervisors Keywords: Risk Management, Transition Energy, Construction, House of Risk (HOR) Share Link | Plain Format | Corresponding Author (Muhammad Reza Lutfi Angga)

58	Sustainable Business Practices in the Energy Sector	ABS-67
APAKAH PEMBIAYAAN KREDIT MODAL KERJA BANK BUMN MEMILIKI PERILAKU BERKELANJUTAN? Nafia Sherry Agustin Mercu Buana University Abstract Climate Change and the Greenhouse Effect Have Become a Global Issue Requiring Serious Attention. Global Temperature Increase Since 1850 Has Had Significant Implications for Weather and Climate in Various Regions, Including Indonesia. Global Average Temperature Increase Has Had Impacts on Changes in Rainfall Patterns, Sea Level Rise, and Ecosystem Changes. In Indonesia, Climate Change Has Serious Impacts on Ecosystems, Society, and the Economy. One Factor Influencing Global Warming Is Industrial Activity in Indonesia, Which Receives Funding from Bank for Industry and Commerce (BUMN) Working Capital Loans. BUMN^s Involvement in Funding Indonesian Industries Enables Increased Production and Energy Consumption, Which in Turn Increases Greenhouse Gas Emissions and Indonesia^s Contribution to Global Warming. This Impact Requires Serious Attention and More Effective Mitigation Efforts to Reduce Indonesia^s Contribution to Global Warming and Ensure the Sustainability of Indonesia^s Ecosystem. This study discusses the role of bank funding in enhancing the sustainability performance of companies in Indonesia. This study uses secondary data consisting of documents, reports, and publications related to BUMN bank funding in Indonesia for industrial and non-industrial sectors. The results show that government-backed bank funding in Indonesia contributes positively to sustainable development in industrial and non-industrial sectors. In this study, the dependent variable used is the green index, which measures a company^s social and environmental performance. The independent variables used are agriculture, mining, manufacturing, energy, and construction. The study^s results show that bank funding can enhance a company^s sustainability performance by prioritizing sustainable business practices and recognizing companies that have achieved certain standards in sustainability. Keywords: Bank Financing, Sustainability Performance, Green Index. Keywords: Sustainable Finance Share Link | Plain Format | Corresponding Author (Nafia Sherry Agustin)

59	Sustainable Business Practices in the Energy Sector	ABS-78
The Role of Implementing Green HRM Practices and Work Environment on Employee Turnover for Organizational Sustainability Tine Yuliantini, Yoga Ibadurohman Muniron Universitas Mercu Buana Abstract This study investigates the impact of Green Human Resource Management (Green HRM) practices and work environment on employee turnover, with job satisfaction as a mediating variable. Green HRM integrates human resource management practices with environmental sustainability goals, such as green recruitment, environmental training, and environmentally-focused performance appraisal systems. The work environment, encompassing both physical and psychological aspects, is also considered as a factor influencing employee turnover. Using a quantitative approach, data were collected through surveys from 63 employees at companies implementing Green HRM policies. Structural Equation Modeling (SEM) was employed to examine both direct and indirect relationships among the variables. This study underscores the importance for companies to focus not only on environmental policies but also on creating a supportive work environment to enhance employee satisfaction and retention. The novelty of this study : The inclusion of both physical and psychological aspects of the work environment in the analysis provides a holistic view of the factors influencing employee turnover. Previous studies often focus on one aspect or the other, but this study^s comprehensive approach offers a more complete understanding of the work environment^s role. (Approx. 184 words) Keywords: Green HRM, work environment, job satisfaction, employee turnover, sustainability Share Link | Plain Format | Corresponding Author (Tine Yuliantini)

60	Sustainable Business Practices in the Energy Sector	ABS-88
The Impact of Green Accounting Implementation, Environmental Performance, and Corporate Social Responsibility on Financial Performance and Their Implications for Firm Value: A Case Study of the Energy Sector Risna Rusniar (a*), Dewi Sarifah Tullah (b) a) Master of Accounting, Institut Bisnis Infromatika Kesatuan Jalan Ranggagading No 1, Bogor 16123, Indonesia *risnarusniarr[at]gmail.com b) Master of Accounting, Institut Bisnis Infromatika Kesatuan Jalan Ranggagading No 1, Bogor 16123, Indonesia *dewisarifah[at]ibik.ac.id Abstract The energy sector, known for its substantial environmental footprint, is pivotal in green accounting and corporate social responsibility (CSR) practices. Given its significant environmental impact, the energy sector is under immense scrutiny for implementing sustainable practices. Green accounting involves incorporating environmental costs into financial decision-making, while CSR focuses on broader corporate responsibilities towards society and the environment. These practices are crucial for improving economic performance and firm value and meeting stakeholder expectations and regulatory requirements. This study examines the effect of green accounting, measured by environmental costs, environmental performance evaluated through the PROPER rating, and CSR assessed using the CSR Index, on the financial performance of energy sector companies. It also explores the mediating role of firm value in this relationship. The sample includes energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. We use secondary data from annual financial and sustainability reports. Eleven companies were selected using purposive sampling and analyzed with panel data regression using EViews 12. The results indicate that green accounting, proxied by environmental costs, and CSR, proxied by the CSR Index, positively influence financial performance and firm value. However, environmental performance, represented by the PROPER rating, does not significantly affect financial performance or firm value in the sampled energy sector companies. This study provides new insights by integrating green accounting, environmental performance, and CSR into a single model to understand their combined effects on financial performance and firm value in the energy sector, a comprehensive approach not widely explored in the existing literature. Keywords: Green Accounting, Environmental Performance, Corporate Social Responsibility, Financial Performance, Energy Sector Share Link | Plain Format | Corresponding Author (Risna Rusniar)

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