Hasanuddin University Graduate School: Open Journal Systems
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Determinants of Payment Processing Inefficiencies: Qualitative Study of Accounts Payable Aging in Indonesia
Full text linkThis study diagnoses the drivers of accounts payable delays in a multinational manufacturer in Indonesia using a single case design that integrates quantitative Pareto analysis with qualitative Fishbone investigation. We analyse forty-two supplier invoices aged beyond ninety days and conduct six interviews across finance, logistics, and procurement to prioritise causes and explain their mechanisms within legacy ERP conditions, bonded-warehouse logistics, and import-quota controls. Four categories, namely receipt data errors, items still being searched, missing items, and unposted receipts, account for approximately eighty-three per cent of delays and indicate concentrated leverage for improvement. Recommended interventions include competency building and workload balancing, the separation of workflows for goods and service invoices, automated three-way match validations, real-time SLA dashboards, and supply planning that reflects bonded-warehouse constraints. These actions are expected to cut average cycle time by twenty to thirty per cent and raise first-pass match rates to about eighty-five per cent. The study advances evidence-based operations governance for emerging-market manufacturing and informs procurement policy alignment with customs regulation. This manuscript fits the aim and scope of HEBR by translating rigorous analysis into policy-relevant and managerial implications that enhance sustainable business processes in the Asian context
Regulatory Frameworks to Integrate Corporate Social Responsibility with Circular Economy Principles
Full text linkThe urgency of integrating environmental Corporate Social Responsibility (CSR) and circular economy principles into legal policy frameworks has become increasingly critical in the energy transition era. This study examines the regulatory challenges hindering the alignment between CSR obligations and circular economy objectives in Indonesia, particularly the legal disconnection between Law No. 40 of 2007 on Limited Liability Companies and broader environmental regulations. Utilizing a normative legal research method, the study analyzes statutory instruments, policy documents, and international legal frameworks to assess the coherence and efficacy of existing laws. Findings reveal that CSR implementation remains fragmented and often symbolic, while circular economy practices lack regulatory incentives and enforcement, especially in resource-intensive sectors. This gap not only undermines sustainability efforts but also delays the shift toward a low-carbon economic model. The study underscores the need for regulatory harmonization, including revising corporate and environmental laws to embed circular economy principles into CSR obligations. The novelty of this research lies in offering an integrative legal perspective that bridges CSR and circular economy concepts, presenting a policy blueprint to accelerate Indonesia's transition toward a more sustainable and environmentally accountable corporate ecosystem
Feminism and Gender Equality among Orang Asli Women: Implications for Customs and Laws
Full text linkAlthough Malaysia has made progress in recognising Indigenous rights, the perspectives of Orang Asli women on feminism and gender equality remain largely absent from legal and academic discourse. This article examines the legal tensions between indigenous customary laws and Malaysia’s constitutional commitment to gender equality, as perceived and experienced by Orang Asli women. The central legal issue explored is whether customary practices that reflect patriarchal norms can withstand constitutional scrutiny under Article 8 of the Federal Constitution, and how these practices align with Malaysia’s obligations under CEDAW and UNDRIP. Using a doctrinal legal methodology, the study systematically examines constitutional provisions, relevant legislation, and judicial interpretations concerning indigenous law and gender rights. A socio-legal component complements this analysis through empirical data collected from 120 questionnaires and 30 semi-structured interviews with Orang Asli women from five selected tribes, providing context to how these legal norms function in practice. This article contributes to legal theory by engaging with legal pluralism and feminist legal thought, revealing how unregulated customary practices can undermine fundamental rights. Thus, it enhances legal studies by highlighting an ethical framework for legislative and judicial reconciliation between constitutional equality and indigenous legal traditions. In a pluralistic legal circumstance, this study advocates on Malaysian legal institutions to acknowledge the changing voices of Indigenous women as catalysts of change
Sultan Hasanuddin Airport Taxiway Rigid Pavement ACN and PCN Analysis with COMFAA 3.0 and ELMOD
Full text linkThis research focuses on Sultan Hasanuddin Makassar International Airport, which had an average of 48,949 aircraft movements in 2019. The study utilizes COMFAA 3.0 and ELMOD software based on Heavy Weight Deflectometer (HWD) deflection bowl data. The aim of this study is to analyze the quality and load-bearing capacity of the rigid pavement structure in the taxiway area to support critical aircraft loads, specifically the B747-400ER, and to determine the Aircraft Classification Number (ACN) and Pavement Classification Number (PCN) using relevant software. The research results indicate that the rigid pavement construction in the taxiway area is capable of accommodating operating aircraft, with a 400 mm thick slab of rigid pavement and a 150 mm thick lean concrete layer. The ACN and PCN values obtained from the analysis using COMFAA 3.0 software are PCN 74 R/B/W/T with ACN 69.8, and using ELMOD software, PCN 103/R/B/W/T with ACN 70 based on the 10th percentile method of the total PCN value. In conclusion, the rigid pavement in the taxiway is capable of handling the full load of the B747-400ER aircraft as the critical aircraft, with PCN > ACN. Â
Analysis of Control of Building Construction Project Implementation in West Papua Province
Full text linkThe implementation of development projects in West Papua Province often experiences time extensions due to various factors, including technical issues, human resources, socio-cultural aspects, and material logistics. Additionally, construction projects in this region frequently face challenges due to the significant distance from major logistics centers. Therefore, it is necessary to analyze the influencing factors and control strategies. This study employs the Delphi method, involving construction experts in West Papua, including respondents from academia, construction specialists from service providers, and public works officials representing service users. The study distributes questionnaires to respondents to collect expert opinions, which are then processed to reach an agreement or consensus on each expert's opinion. The factors influencing project costs have scores ranging from 4.3 to 4.6, indicating that respondents strongly agree that these aspects contribute to project expenses. In terms of scheduling, the scores range from 3.9 to 4.7, showing that respondents also consider this a significant factor in project delays. Regarding quality, the average scores range from 4.2 to 4.6, demonstrating that this factor is perceived as highly influential on project quality. Based on the analysis results, the factors affecting cost control include ineffective cost supervision, price fluctuations, and execution method errors. The factors influencing time control are scope changes, financial issues, lack of supervision, and insufficient project coordination. The factor affecting quality control is the lack of on-site supervision. Strategies that can be implemented for cost, schedule, and quality control include utilizing project management software such as BIM and Microsoft Project, conducting material quality testing, implementing quality management systems, and conducting regular monitoring of project progress
The Influence of Managerial and Family Ownership on Corporate Social Responsibility: Evidence from Indonesia
Full text linkThis study aims to examine the impact of managerial ownership and family ownership on Corporate Social Responsibility (CSR) disclosure in companies listed in the LQ45 Index on the Indonesia Stock Exchange during the 2019-2022 period. This study employs a quantitative approach and uses secondary data from annual financial and sustainability reports. Data analysis was carried out using multiple linear regression analysis, and testing was carried out using STATA 14.0 statistical tools to test the effect of managerial ownership and family ownership on corporate social responsibility (CSR) disclosure. The results of this study show that managerial ownership has a negative effect on CSR disclosure, which suggests that higher managerial ownership correlates with less transparency in CSR reporting. In contrast, the results of this study show that family ownership does not significantly affect CSR disclosure, which indicates that family-controlled companies do not necessarily exhibit better CSR reporting practices. This study provides practical implications for policymakers and corporate stakeholders by emphasising the need for a regulatory framework that encourages transparent and fair CSR disclosure
Determinant Factors of Marital and Job Satisfaction for Working Women in Rural Indonesia
Full text linkInvestigating marital and job satisfaction is crucial to consider the empowerment and autonomy of women. The first purpose of this study is to analyse the correlation between marital satisfaction, job on farm and off-farm satisfaction of working woman in rural areas in Indonesia. And second purpose is to examine determinant factors of marital and job satisfaction, especially focusing on the decision-making of woman. For the above purpose, I interviewed 70 working women in two villages of Takalar Regency in South Sulawesi. The result showed statistically significant positive correlations between marital satisfaction and both on-farm and off-farm job satisfaction among rural women. This finding suggests a potential spillover effect, where positive experiences in one domain (e.g., marriage) may contribute to satisfaction in another (e.g., work). Furthermore, the data indicate that women with higher levels of decision-making authority experience greater marital and job satisfaction. An educational background was found to be an important factor affecting the marital and job satisfaction of working women in rural areas. The result suggests that increasing the situations in which women are involved in decision- making will increase marital and job satisfaction
A Cross-National Analysis of State Institutional Authority Disputes
Full text linkThe distribution of authority among state institutions is a fundamental component of any governmental framework, as it helps prevent jurisdictional overlaps that could lead to institutional conflicts. When such conflicts over authority do occur, it becomes imperative to have a mechanism in place for their resolution. This study is designed to explore and analyze the comparative regulatory structures for resolving authority disputes among state institutions, as outlined by the legislation in Indonesia, the United States, Germany, and Canada. Furthermore, the research aims to identify the characteristics of disputes concerning state institutional authority and suggest optimal regulatory solutions for their resolution. Utilizing a qualitative and descriptive research approach, this study will clarify the regulatory frameworks for dispute resolution among state institutions, as defined by the current legislation in each country. Each framework is characterized by unique institutions and methods for resolving disputes. The findings reveal that the German Constitutional Court holds the most comprehensive jurisdiction, covering all state institutions in Germany, both at the central and regional levels. In terms of procedural aspects, the legal framework for resolving authority disputes in Germany is more detailed than those in Indonesia, the United States, or Canada, thereby promoting greater transparency and accountability in the dispute resolution process in Germany
Study of Corossion Potential in Subsoil Resistivity
Full text linkThe degradation of a substance or its qualities as a result of a reaction with the environment is known as corrosion. Corrosion is a natural process that can take place in almost any substance, but it is most commonly linked with metal. The resistivity of the soil is the one variable that has the most significant impact on the pace of corrosion. Metal that is buried in soils with a low resistivity will, in most cases, become anodic, whereas metal that is buried in soils with a high resistivity will, in most cases, become cathodic. In order to prevent and protect the corrosion of buried metallic structures by underground soil, a soil resistivity field study carried out at Merauke District. The results of the research and interpretation of soil resistivity data that have been carried out can be said that the subsoil structure of the three measurements was identified as topsoil, silty soils, sandy soils, and clayey soils. Sandy and clayey soils that have low soil resistivity values between 2.22 – 11.3 Ωm have the potential to be highly corroded. Topsoil which has a high soil resistivity of 590.0 Ωm can pose a danger if the existing mud causes the water content of topsoil to increase
Linking Reinforcement Strategies to Employee Performance: Evidence from an Indonesian HRM Case Study
Full text linkThis study investigates the influence of incentive, reward, and punishment mechanisms on employee performance within the context of PT. Ecotropika Multikonsultan, a leading environmental consultancy firm in Indonesia. Drawing on reinforcement theory and strategic human resource management frameworks, the research aims to evaluate the effectiveness of both positive and corrective motivational tools in enhancing workplace outcomes. The study employs a quantitative survey approach, utilizing structured questionnaires distributed to 64 employees, followed by multiple linear regression analysis to assess variable influence. The findings indicate that all three factors—rewards, incentives, and punishment—have a significant and positive impact on employee performance, with reward exerting the strongest influence. These results underscore the importance of integrating both motivational and disciplinary strategies within HRM to drive performance. The study contributes to the literature by offering empirical insights into the nuanced application of behavioral reinforcement in a real-world organizational setting. While the scope is limited to a single institution, the implications are broadly relevant for organizations aiming to foster performance-driven cultures. This research provides actionable guidance for HR professionals and organizational leaders on how to optimize workforce potential through strategically designed incentive and control systems