https://ejournal.undiksha.ac.id/index.php/JIA/issue/feed 2024-12-19T07:34:40+00:00 Made Aristia Prayudi prayudi.acc@undiksha.ac.id Open Journal Systems <p><strong>JIA (Jurnal Ilmiah Akuntansi) </strong>is a peer-reviewed journal with registered number <strong>ISSN</strong> <strong><a href="https://issn.brin.go.id/terbit/detail/1467096261" target="_blank" rel="noopener">2527-4090</a> (Print)</strong><strong> </strong>and<strong> ISSN<strong> <a href="https://issn.brin.go.id/terbit/detail/1458713816" target="_blank" rel="noopener">2528-1399</a> (Online) </strong></strong>published twice a year, in June and December, by the Faculty of Economics<a href="https://undiksha.ac.id/" target="_blank" rel="noopener"><strong> Universitas Pendidikan Ganesha</strong></a> in collaboration with the <strong><a href="http://iaiglobal.or.id/v03/kompartemen/aliansi-jurnal" target="_blank" rel="noopener">The Indonesian Institute of Accountant</a></strong><strong><strong>.</strong></strong> JIA (Jurnal Ilmiah Akuntansi) aims to be a dissemination media of research in the field of Accounting, both in quantitative and qualitative approach, including, but not limited to, the topic of <strong style="font-size: 0.875rem;">Innovative Accounting Practices, </strong><strong style="font-size: 0.875rem;">Technological Advancements in Accounting, </strong><strong style="font-size: 0.875rem;">Sustainable and Ethical Accounting, </strong><strong style="font-size: 0.875rem;">Accounting Education and Training, </strong><strong style="font-size: 0.875rem;">Accounting Standards and Regulations, </strong><strong style="font-size: 0.875rem;">Data Analytics and Big Data in Accounting, </strong><strong style="font-size: 0.875rem;">Behavioral and Experimental Accounting, </strong>and <strong style="font-size: 0.875rem;">Global and International Accounting</strong></p> <p>JIA (Jurnal Ilmiah Akuntansi) is indexed by <strong>Science and Technology Index (SINTA 2), </strong><strong>Google Scholar, </strong><strong>Garba Rujukan Digital (GARUDA), Dimensions, </strong><strong>ResearchBib </strong>and <strong>Index Copernicus International (ICI)</strong></p> https://ejournal.undiksha.ac.id/index.php/JIA/article/view/66922 2024-12-14T03:32:33+00:00 Eka Ardhani Sisdyani eka_ardhani@unud.ac.id Ida Bagus Gede Fajar Manuaba eka_ardhani@unud.ac.id I Gusti Agung Gede Utara Hartawan eka_ardhani@unud.ac.id I Wayan Pradnyantha Wirasedana eka_ardhani@unud.ac.id Anak Agung Vidyaswari Kedisan vidyakedisan@gmail.com Ni Komang Ayu Devi eka_ardhani@unud.ac.id

<p>This study explores the determinants influencing the intention to adopt eco-budgeting and eco-controlling mechanisms in medical waste management. While existing research primarily addresses the technical aspects, there has been scant focus on the behavioral factors that influence hospital management's adoption of these environmentally conscious practices. Employing an associative quantitative methodology, this research gathered data from 125 managers across 15 private general hospitals in Denpasar City and Badung Regency, utilizing surveys and analyzing the results with partial least squares (PLS). The findings indicate that environmental concerns and stakeholder pressure significantly impact managers' intentions to implement eco-budgeting. To effectively translate these intentions into tangible practices, managers are found to deploy four types of eco-control mechanisms: belief, boundary, diagnostic, and interactive controls. These insights offer critical guidance for hospital administrators and policymakers, underscoring the importance of behavior-driven strategies in enhancing medical waste management. The study emphasizes the necessity of integrating behavioral factors into environmental management frameworks to foster the development of eco-efficient and environmentally sustainable practices within hospitals, ultimately contributing to the broader goal of green hospital initiatives.</p>

2024-12-19T00:00:00+00:00 Copyright (c) 2024 Eka Ardhani Sisdyani, Ida Bagus Gede Fajar Manuaba, I Gusti Agung Gede Utara Hartawan, I Wayan Pradnyantha Wirasedana, Anak Agung Vidyaswari Kedisan, Ni Komang Ayu Devi https://ejournal.undiksha.ac.id/index.php/JIA/article/view/81827 2024-12-16T23:49:10+00:00 Ike Yuni Hartanti ikeyuni012@gmail.com Dwi Irawan irawan.umm@gmail.com Ahmad Juanda juanda@umm.ac.id

<div><span lang="EN-US">This study examines the relationship between intellectual capital, core competencies, and competitive advantage within higher education institutions in Indonesia. These institutions are pivotal in adapting to globalization and enhancing educational competitiveness. Despite existing research, there remains a gap in understanding how these elements interact dynamically within the Indonesian context, particularly how intellectual capital directly and indirectly influences competitive advantage through core competencies. Our population includes all universities listed in the 2023 Webometrics world university rankings, focusing on lecturers involved in planning and administrative tasks. A simple random sampling method was employed to select the sample. Data were collected using self-administered questionnaires and analyzed through Structural Equation Modeling (SEM) via Partial Least Square (PLS) 3.0 software. The findings reveal that intellectual capital significantly influences competitive advantage, mediated by core competencies unique to Indonesian higher education. This research offers insights for stakeholders, including education managers, policymakers, and academics, to develop strategies that enhance competitive positioning by optimizing intellectual capital and evolving core competencies aligned with industry needs and societal demands in the digital era. This study fills the identified research gap by providing empirical evidence and strategic insights into the interplay of these critical factors.</span></div>

2024-12-20T00:00:00+00:00 Copyright (c) 2024 Ike Yuni Hartanti, Dwi Irawan, Ahmad Juanda