Purpose: This study aims to investigate how reformed public hospitals in Indonesia design and implement their vision and mission as a management control (MC) mechanism. Theoretical framework: This study employs the Simon’s Levers of Control (LOC) framework and focuses on the belief systems lever. Design/methodology/approach: A semi-structured interview was used in this study to conduct qualitative research. The informants are 13 top management team (TMT) members from four BLUD public hospitals (PH) in Indonesia. The qualitative interview data were condensed, displayed, and analyzed. To analyze the data, the thematic deductive analysis approach was utilized. Findings: This study concluded that in Indonesia, reformed PH's vision and mission remain mostly reliant on those of the local government as well as the accreditation requirement for gaining legitimacy. It is also found that a vision and mission statement reflecting the core values of an organization can be a driver for the MC mechanism as a whole. Research, Practical & Social implications: This study has practical implications for policy making in the context of BLUD PH management. All hospital components should understand the hospital's vision and mission. It's also vital to establish a vision and mission statement that's relevant to the increasingly competitive business climate of health service providers in Indonesia, so that the strategies used can help the organization attain its goals. Originality/value: This is the first study to examine the relationships between vision and mission, as well as the overall management control system, in Indonesian public hospitals following the reform of the financial management status of public organizations. This study examines how relevant the vision and mission of public hospitals in Indonesia are, as well as how effectively they can adapt to a more competitive and business-focused organizational environment.

Objective: This research was conducted at PT Semen Indonesia Gresik aims to determine the extent of the application of eco-innovation in the company and the extent of the role of management in implementing eco-innovation. This study wants to find out whether the application of eco-innovation carried out at PT Semen Indonesia is able to reduce carbon emissions which is the government's commitment to reduce carbon emissions to the level of 29% by the end 2030. Theoritical Framework: The impact of environmental degradation and environmental externalities becomes a concentration of attention on social issues that encourage companies to pay attention to their business practices and find solutions to the impacts the environment it causes. Resource-Based View Theory (RBV) is a managerial framework used to define strategic resources with the potential to provide a comparative advantage to company. These resources can be leveraged by companies to achieve sustainable competitive advantage. Innovation theory addresses a number of innovation policies and measurement issues such as why companies innovate, what forces drive innovation and what factors hinder it. Related issues are the internal functioning of the company and the types of business practices used to promote innovation. Method: This research uses a qualitative approach inspired by research of Horbach (2008) and Triguero et al. (2013), which proposes three types of eco-innovation: eco-process, eco-product, and eco-innovation organization, but in this study using four types of eco- Innovations as listed in the Oslo manual developed by the Organization for Economic and Cooperative Development (OECD) are: eco-innovation organizations, eco-innovation products, eco-process innovation, and eco-marketing innovation. Data collection techniques carried out in this study include interviews, observations, documentation studies on emission reports and sustainability reports. The data were analyzed by case study research process stated by Creswel (2007). Findings: PT Semen Indonesia has implemented various programs in the context of efforts to reduce greenhouse gas emissions, namely through several programs, namely: (1) Diversification of blended cement products use of clinker which will reduce the emission of CO2 gas (carbondioxide) produced; (2) Utilization of alternative fuels using biomass products, also processing municipal waste into alternative fuel at the Ngipik Gresik landfill; (3) Utilization of flue heat gas operations as power plants which has been implemented at the Tuban plant and is able to reduce CO2 by 130,000 tons per year; (4) Upgrade/Improve equipment (high efficiency tech) Implications: This research has implications that the application of eco-innovation will be able to reduce carbon emissions, which is the Indonesian Government's commitment to reduce carbon emissions by the end of 2030.

This study investigates the influence of the independent board of commissioners and audit committee on earnings management to achieve earning targets in Indonesian banking. The research sample was drawn from 33 banks listed on the Indonesia Stock Exchange from 2012 to 2022 to evaluate the time frame of the study and its relevance to current banking trends in Indonesia, as well as to examine the data sources used and their reliability. The data analysis method used in this study is a dummy variable regression model. The findings reveal significant insights into the motivations behind earnings management practices. Specifically, this study finds that managers engage in earnings management to meet profit targets, thereby signaling strong performance to stakeholders and potentially securing bonuses. Notably, the influence of corporate governance structures varies: while the independent board of commissioners demonstrates no significant effect on earnings management (p = –0.01), the audit committee plays a pivotal role, significantly influencing earnings management practices (p = –0.017). Moreover, the analysis uncovers that company size has a significant impact on earnings management (p = 0.002), while return on assets (ROA) does not. This study provides empirical evidence demonstrating the efficacy of audit committees in curbing managerial incentives for earnings management to meet targets. Furthermore, by quantifying the influence of corporate governance mechanisms and firm characteristics on earnings management, this study sheds light on key dynamics in the Indonesian banking industry.

Research aims: This research aims to investigate the effectiveness of implementing management control practices (MPCs) and examine whether MPC is possible and how MPCs as a package "fit” with the strategic choices of Local Community Service Agency (BLUD) public hospitals (PHs) in Indonesia.Design/Methodology/Approach: This study applied mixed-method research with a sequential explanatory strategy. Quantitative data were collected through self-administered questionnaires distributed to 29 top management team members of eight BLUD PHs in East Java and Bali, Indonesia. Meanwhile, qualitative data were generated by conducting a semi-structured interview with four selected top management team members of BLUD PHs. The data were then analyzed quantitatively and qualitatively by implementing profile deviation analysis, cluster analysis, ordinal regression analysis, and content analysis.Research findings: Quantitatively, the researchers found a negative correlation, yet insignificant, between the “misfit” of MCPs and strategy and management control effectiveness. Thus, the “fit” hypothesis was not supported. Qualitatively, the researchers revealed that BLUD PHs extensively used MCPs and employed them in various ways, including cultural, administrative, and dominantly cybernetic controls. Finally, it can be concluded that using cybernetic controls as a dominant practice is unsuitable for the strategy chosen by BLUD PHs in Indonesia.Practical and Theoretical contribution/Originality: This study expands upon what has already been explored in the management control literature concerning how MCPs might be configured to align with organizational strategy, especially in the context of public healthcare organizations. Practically, the reformed PHs in Indonesia are expected to understand better the structure and characteristics of the BLUD-based financial management environment. It is essential for organizations, as it helps them figure out exactly how their management control practices and organizational strategies fit together.Research limitation: Due to the low questionnaire and interview participation, mixed-methods research was underutilized in this study.