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"Salah satu tantangan utama organisasi di era globalisasi ini adalah bagaimana mengarahkan perkembangan organisasi ke arah berkelanjutan yang ideal. Setiap tingkat kesiapan membutuhkan rubrik kapabilitas dan indikator yang berbeda. Oleh karena itu, penelitian ini bertujuan untuk mengembangkan Corporate Sustainability Maturity Model (CSMM), yang dapat digunakan oleh organisasi untuk melakukan penilaian diri, mengidentifikasi tingkat kesiapan organisasi saat ini dan transisi ke organisasi berkelanjutan yang lebih matang. Pengembangan CSMM dilakukan dengan menggunakan strategi tiga tahap pengembangan maturity model yaitu scoping, designing dan evaluating. Rancangan CSMM yang melibatkan tinjauan pustaka secara masif, wawancara 7 praktisi dan keterlibatan lebih dari 100 organisasi sebagai narasumber ini menghasilkan 6 domain dan 23 sub-domain; rubrik kapabilitas dan indikator yang didefinisikan untuk 3 tingkat kematangan. CSMM ini kemudian dievaluasi melalui penerapan pada organisasi secara riil melalui dua metode: (i) metode kuesioner & wawancara dan (ii) metode text mining. Berdasarkan temuan, sebagian besar organisasi Indonesia telah menerapkan aktivitas keberlanjutan secara optimal tapi bersifat parsial, tanpa didahului perencanaan strategis atau mengakomodasi tekanan internal dan eksternal yang mendorong upaya keberlanjutan tersebut. Secara keseluruhan, CSMM ini dapat diklaim sebagai sustainability maturity model yang pertama yang dikembangkan dalam menilai kesiapan penerapan prinsip berkelanjutan dalam konteks praktik di Indonesia. Selain itu, penggunaan metode text mining selama proses penilaian dan pembuatan aplikasi pintar sehingga organisasi dapat melakukan penilaian tingkat kematangan secara mandiri dapat diklaim sebagai "angin segar" bagi penelitian dengan topik sejenis.

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One of the main challenges of organisations in this era of globalisation is how to navigate their development into ideal sustainable organisations. However, each readiness level requires a different rubric of requirements and indicators. Therefore, this study develops a corporate sustainability maturity model (CSMM), which can be used by organisations to conduct self-assessments, identify their current sustainability maturity levels and transition into mature sustainable organisations. A three-step development strategy was used to develop the proposed CSMM, i.e. the stages of scoping, designing and evaluating. The proposed CSMM includes 6 maturity domains and 23 sub-domains, and the rubric of requirements and indicators were defined among 3 maturity levels. The verified CSMM was then evaluated by assessing real-world organisations. Two methods were applied during the stage of evaluating CSMM: (i) interview & questionnaire assessment method and (ii) text mining assessment method. Based on the findings, most of Indonesian organisations conducted sustainability activities independently, without having a strategic plan in place or accommodating the internal and external pressures that drive the organisational sustainability efforts. Overall, this CSMM can be claimed as the first sustainability maturity model developed for readiness assessment in an Indonesian context. Additionally, based on this CSMM, the usage of text mining method to assess the companies and the creation of smart application so that the organisations are able to do their self-assessment can be claimed as “fresh air” for the researches on similar topics"

"Budaya memiliki peran yang sangat penting di dalam Kantor Akuntan Publik (KAP). Di dalam SPM No.1 tentang Pengendalian Mutu bagi KAP yang Melaksanakan Perikatan Asurans (Audit, Reviu, dan Perikatan Asurans Lainnya) dan Perikatan Selain Asurans, terdapat tanggung jawab kepemimpinan KAP atas mutu. Di dalam unsur tersebut, budaya internal KAP bergantung dari kepemimpinan KAP. Peran pemimpin KAP dapatmenjadi salah satu penguat di dalam Kode Etik Profesi Akuntan Publik melalui budaya internal yang dibentuk. Penelitian ini bertujuan untuk mengevaluasi peran partner di KAP CDE khususnya di ABC Team dalam membentuk corporate culture berdasarkan SPM No. 1 dan Kode Etik Profesi Akuntan Publik. Peran partner ini selanjutnya menjadi bagian dari alur pembentukan budaya organisasi menurut Stephen P. Robbins. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data yangdigunakan adalah data primer dan sekunder dengan teknik pengumpulan data berupa wawancara dan dokumentasi. Hasil analisis menunjukkan bahwa partner ABC Team pada KAP CDE telah menjalankan perannya sebagai pemimpin yang bertanggung jawab atas mutu sesuai dengan SPM No.1 dan telah menjalankan perannya dalam mempromosikan kode etik melalui budaya yang telah dibentuk. Proses pembentukan budaya di ABC Team pada KAP CDE menurut Stephen P. Robbins diawali dari filosofi pendiri ABC Team yang mengklasifikasikan visi menjadi tiga bagian yaitu people, company, dan client.Tetapi dalam praktiknya masih terdapat permasalahan terkait penanaman budaya pada karyawan, sehingga penulis mengusulkan strategi dalam kerangka sistem pengendalian manajemen yang terdiri dari kontrol sosial yaitu tone atthe top, employee socialization, selection of personnel, interactive controls, clan controls; dan kontrol teknis yaitu diagnostic controls, policies & procedures, incentive systems.

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Culture has a very important role in the Public Accounting Firm (CPA Firm). Standard on Quality Control (SQC) 1 regarding Quality Control for CPA Firms Conducting Assurance (Audit, Review, and Other Assurance Engagements) and Non-Assurance Engagements, there is a CPA Firms leadership responsibility for quality. Within these

elements, the CPA Firms internal culture depends on the CPA Firms leadership. The role of the CPA Firms leader can be one of the reinforcements in the Code of Ethics for the Professional Public Accountant through the internal culture that is established. This

study aims to evaluate the role of partners in CPA Firm CDE, especially in the ABC Team in establishing a corporate culture based on SQC 1 and the Code of Ethics for the Professional Public Accountant. The role of this partner then becomes part of the flow of organizational culture establishment according to Stephen P. Robbins. This study

uses a qualitative method with a case study approach. The data used are primary and secondary data with data collection techniques in the form of interviews and documentation. The results of the analysis show that partner of ABC Team at CPA Firm CDE has carried out his role as leader who are responsible for quality in accordance with SQC 1 and have carried out his role in promoting the code of ethics through the culture that has been established. According to Stephen P. Robbins, the process of culture establisment in the ABC Team at CPA Firm CDE begins with the philosophy of

the founder of the ABC Team which classifies the vision into three parts, namely people, company, and client. However, in practice there are still problems related to inculcating culture in employees, so the author proposes a strategy within the framework of a management control system consisting of social control, namely tone at the top, employee socialization, selection of personnel, interactive controls, clan

controls; and technical controls, namely diagnostic controls, policies & procedures, incentive systems."

"A sound theoretical framework presenting the conceptual path that in turn elaborates the tools necessary to explain the intertwined relationship between globalization, corporate culture, national culture and modernization is to be firstly developed. The design of this dissertation aims to embed in this theoretical framework methodologically reliable empirical data rather than fragmented personal experiences in regard to the intercultural processes within German enterprises as a result of internationalization and globalization."

"With contributions from an international team of scholars, this book reviews, analyses, and integrates available theory and research to give the best information possible concerning the role of culture and cultural differences in organizational dynamics."

"International Perspectives on Equality, Diversity and Inclusion examines the complex nature of equality, diversity and inclusion in the world of work through interdisciplinary, comparative and critical perspectives."