International Journal of Organizational Behavior and Policy

Smart City Maturity Analysis Based on COBIT 2019 and SNI ISO 37122:2019

Syuaib Ahkam — 2025-07-31

In the current era of digital transformation, the development of Smart City is crucial for regions that want to improve public services, stimulate economic growth, and improve the quality of life of their citizens. West Sumbawa Regency, with its tourism and creative economy potential, has adopted the Smart City initiative. However, its effectiveness is hampered by suboptimal IT governance, limited digital infrastructure, and a lack of standardized integrated evaluation models. This study aims to analyze and assess the maturity of Smart City in West Sumbawa Regency by combining the COBIT 2019 framework for IT governance and SNI ISO 37122:2019 for smart city performance indicators. Using a mixed-methods approach—including a survey of 150 stakeholders for quantitative analysis and in-depth interviews with 50 key informants for qualitative analysis—as well as PLS-SEM analysis, capability maturity assessment, and GAP analysis, the results show that most IT governance processes are at maturity levels 2–3. This indicates a significant gap between existing IT governance practices and the achievement of Smart City indicators, particularly in aligning corporate objectives and risk management. The main contribution of this research is the development of an integrated evaluation model that provides a holistic evidence-based roadmap for local governments to formulate more effective Smart City policies to achieve sustainable smart city transformation.

Green Accounting and Corporate Social Responsibility: Enhancing SDG Commitment in Indonesia’s Energy Sector

Retnaningtyas Widuri — 2025-07-31

This study investigates the implementation of Good Governance (GA) and Corporate Social Responsibility (CSR) and their relationship with the commitment of energy sector companies to achieving the Sustainable Development Goals (SDGs). In light of the growing urgency of sustainability challenges in Indonesia—particularly the deterioration of air quality—this research explores how GA and CSR practices influence corporate dedication to the SDGs. The study examines 17 energy companies listed on the Indonesia Stock Exchange (IDX) during the period 2019–2023, selected through purposive sampling. Data were analyzed using WarpPLS 7.0. The findings reveal that both the application of GA and the disclosure of CSR initiatives have a positive impact on a company's commitment to the SDGs. However, CSR does not moderate the relationship between GA and SDG implementation. This study contributes to the academic literature by offering insights into the interplay between GA, CSR, and sustainability, emphasizing the importance of aligning governance and social responsibility strategies to advance sustainable development objectives.

Beyond Attitudes: Spiritual Intelligence and Rationalization as Predictors of Academic Dishonesty

Dean Charlos Padji Dogi — 2025-08-14

This study investigates the influence of spiritual intelligence, attitude, and rationalization on students’ intention to engage in academic dishonesty by integrating the Theory of Planned Behavior (TPB) and Fraud Triangle Theory (FTT). Using Partial Least Squares Structural Equation Modeling (PLS-SEM) on survey data collected from undergraduate students, the study tests five hypotheses involving direct effects between the constructs. The findings indicate that spiritual intelligence significantly increases ethical attitudes and reduces rationalization. However, neither spiritual intelligence nor attitude has a significant direct effect on students’ intention to cheat. Instead, rationalization emerges as the strongest predictor of intention, highlighting its central role in enabling unethical behavior through cognitive justification. The results support theoretical calls to incorporate moral and spiritual variables into behavioral models while also emphasizing rationalization as a critical explanatory mechanism. Practical implications suggest that higher education institutions should integrate value-based education, directly challenge rationalizing beliefs, and strengthen institutional integrity culture. Limitations include the study’s cross-sectional nature and reliance on self-reported measures. Future research should explore mediating effects and extend the model using longitudinal or experimental approaches. This study contributes to academic ethics literature by offering an enriched understanding of psychological and spiritual factors behind student cheating behavior. These findings offer valuable insights for business pedagogy by highlighting how moral and cognitive factors in academic settings may shape future ethical behavior in organizational contexts.