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In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

This study aims to systematically analyze the influence of Work Family Conflict (WFC) and Work Life Balance (WLB) on employee performance through a Systematic Literature Review (SLR) approach. The increasing demands of work and family roles in modern organizational settings make these variables highly relevant in organizational behavior research. The SLR procedure was conducted based on guidelines by Kitchenham and Wahono, consisting of planning, conducting, and reporting stages. Literature searches were performed across several academic databases, including Google Scholar, Garuda Ristek, ResearchGate, and university journal portals, covering publications from 2020 to 2025. From a total of 5,992 identified articles, 28 studies met all inclusion and quality criteria and were reviewed in depth. The findings indicate that Work Family Conflict consistently exerts a negative effect on employee performance by increasing stress, reducing concentration, and impairing psychological well-being. Conversely, Work Life Balance demonstrates a significant positive influence on performance, as employees who successfully balance their professional and personal responsibilities tend to exhibit higher productivity, job satisfaction, and engagement. Furthermore, factors such as organizational support, flexible working arrangements, and job satisfaction are shown to mediate or moderate the relationship between WFC, WLB, and employee performance. This study contributes by mapping the latest empirical patterns and providing recommendations for organizations to develop supportive work policies that enhance employee well-being and sustainable performance.

In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

This study explores the role of Big Data in crisis communication in the digital age, where information dissemination happens quickly through various platforms. This transformation poses challenges such as the risk of spreading fake news and reputation crises. Big Data plays an important role in detecting potential crises early, as well as in understanding the dynamics of public opinion and designing more responsive and effective communication strategies. Through real-time data collection and analysis from various sources, such as social media and news reports, organizations can build smart and adaptive monitoring systems. This research uses a descriptive qualitative approach to explore the role of Big Data in crisis communication in the digital era. The results show that the crisis detection process starts from data collection, cleaning, to sentiment analysis that helps organizations measure public response. However, the application of Big Data also faces considerable challenges, including the complexity of processing data with high accuracy, privacy issues, and the readiness of infrastructure and human resources in the organization. This research provides clearer insights into the strategies that can be used to optimize Big Data in crisis communications, so that organizations can strengthen communication effectiveness, maintain reputation, and build public trust amidst evolving information challenges.

Work loyalty is a fundamental pillar in human resource management that plays a critical role in sustaining organizational development and enhancing employee productivity. This study aims to explore and analyze the strategies implemented by PT. Bank BTPN Syariah MMS Rantau Rasau in maintaining employee loyalty, particularly among Community Officers who serve as the frontline representatives of the bank in delivering services directly to local communities. The research adopts a descriptive qualitative approach using in-depth interviews and documentation as data collection techniques. The findings reveal that work loyalty can be fostered through several strategies, including equitable and measurable reward systems, regular and relevant training, structured career development, and appropriate compensation and performance-based incentives. Additionally, leadership support and effective two way communication between management and employees play a crucial role in cultivating a sense of ownership and emotional attachment to the organization. These strategies significantly contribute to strengthening employee commitment, dedication, and the willingness to stay and grow with the company, ultimately leading to increased productivity in both quantitative target achievement and qualitative service delivery. This study offers practical implications for the development of human resource management policies in the Islamic banking sector and serves as a reference for other organizations facing similar challenges in maintaining employee loyalty and improving productivity. A comprehensive understanding of loyalty strategies enables organizations to build a sustainable and productive work environment.

Productivity is one of the major issues facing Iraqi educational institutions, and it can be identified by examining the factors that influence it. Work-life balance is one of the key elements affecting the productivity of companies that rely heavily on human resources. Therefore, the purpose of this study was to examine how WLB affects employee productivity in Iraqi educational institutions. The study used a quantitative, cross-sectional, and correlational methodology. Every employee in academic institutions in Iraq who worked in the educational departments of the Maysan Education Directorate was included in the statistical population. Using random sampling and variance calculations, the sample size was calculated to be 200. A standard productivity questionnaire based on the ACHIEVE (1980) model and two work-life balance questionnaires by Wang and (2009) served as data collection tools for the study. Expert opinions were used to validate the questionnaires in terms of form and content, and Cronbach's alpha coefficient was used to assess the reliability of the instrument to be greater than 0.7. Smart PLS and SPSS 22 software were used for analysis. The results showed that employee productivity was affected by all elements of work motivation.

Organizational Design is the process of determining the structure, layout, and relationships between parts of an organization to achieve goals and increase efficiency. This process includes planning the organizational structure, division of responsibilities, and how tasks are carried out. Organizational design is dynamic and needs to be adjusted to the development and needs of the organization. Advances in technology and organizational culture play an important role in organizational development. A strong and positive organizational culture can increase employee motivation, engagement, and commitment, which have a positive impact on productivity, efficiency, and innovation. Therefore, the preparation of organizational design is very important in determining the right strategy. A well-designed organizational structure can facilitate the exchange of knowledge, communication between members, and uphold employee moral and professional standards. This study uses a literature study method with the PRISMA approach, using data sources from the ScienceDirect database in the last three years. The results of the study show that strategies in organizations must be formulated and implemented in an organized manner to achieve predetermined goals, while paying attention to the existing organizational culture. A flexible and up-to-date organizational structure allows organizations to adapt more quickly to change. Therefore, organizations need to continue to develop and update their organizational structures to remain relevant and effective in achieving their goals.

In the midst of increasingly complex globalization, organizations must continue to innovate and maximize the potential of existing resources to achieve competitive advantage. Human Resource Management (HRM) plays a strategic role in managing employees as important organizational assets. This research uses a Systematic Literature Review (SLR) approach to review various literatures that discuss the relationship between HRM strategies and achieving competitive advantage. The results of the literature analysis show that effective HRM strategies, including competency-based recruitment, employee development through training and education, fair reward systems, and the use of technology such as Human Resource Information System (HRIS), can improve organizational performance and competitiveness. In addition, transparent performance management and good internal communication are also important supporting factors. Nonetheless, challenges in implementing HRM strategies remain, such as changes in organizational culture and budget constraints, which require an adaptive approach. This research provides insights into how the right HRM strategy can contribute to the achievement of competitive advantage in the face of fast-changing global market dynamics.

The technological revolution accelerated by Artificial Intelligence (AI) has fundamentally changed the paradigm of leadership and human resource management. Digital leadership is now an essential competency for organizations that want to survive and thrive in the face of the challenges of the technological disruption era. This research aims to understand the role of digital leadership in the human capital transformation process, especially in the context of AI adoption by modern organizations.The post-qualitative approach allows research to capture the evolving and diverse dynamics in a digitized organizational environment. It is more open to different forms of data, both structured and unstructured, and recognizes the complexity and ambiguity in digital leadership practices. This research utilizes open-ended interviews and participatory observation, facilitated by interpretive narrative to understand the process of human capital transformation. The main results of the study show that digital leadership plays a key role in facilitating human capital transformation, with an emphasis on adaptive skills development, data-driven decision-making and closer collaboration between people and technology. This transformation is not only technical in nature but also involves changes in organizational culture and structure. This research makes an important contribution by offering a new perspective in leadership studies through a post-qualitative approach.

In the era of globalization, public organizations such as the Manpower Office of Tasikmalaya City face complex challenges. Effective human resource (HR) management is key to achieving organizational goals and providing the best possible service. Employee commitment, which is influenced by leadership and organizational climate, is an important factor in achieving this. This research aims to analyze the influence of leadership and organizational climate on employee commitment in the Manpower Office of Tasikmalaya City. This research uses a quantitative method with a survey data collection technique through questionnaires to 45 employees. The data was analyzed using the multiple linear regression analysis technique. The results of the study show that leadership and organizational climate have a significant simultaneous and partial influence on employee commitment. This means that good leadership and organizational climate can increase employee commitment. This research provides important implications for the Manpower Office of Tasikmalaya City in increasing employee commitment through effective leadership and organizational climate. This can contribute to improving performance and achieving organizational goals.

Career management is a crucial process for both individuals and organizations. For individuals, it facilitates the achievement of career goals and enhances job satisfaction. For organizations, it aids in attracting, developing, and retaining qualified employees. This study delves into the factors influencing career management, encompassing individual factors (abilities, skills, interests, values, and personality), organizational factors (organizational culture, structure, career opportunities, and career policies), and environmental factors (economic, socio-political, and technological conditions). The findings demonstrate that effective career management can enhance employee career effectiveness, job satisfaction, and organizational performance. The study also provides recommendations for improving career management, including regular career assessments, career development program development, information and training, a supportive organizational culture, and encouraging employees to proactively manage their careers. Further research is warranted to develop more effective and contextual career management models and investigate the impact of career management on other factors such as organizational commitment, employee turnover, and gender equality in the workplace.    

This research aims to see the influence of the director's policy on a company contained in a literary work. The literary work used in this research is entitled Tuan Direktur by Hamka. The problem identified in this study is how the character's policy affects the performance of his company and the importance of coworkers. The descriptive qualitative method is used to describe and analyze the policies and strategies taken by the character Tuan Direktur in leading his company. Stakeholder theory becomes the theoretical basis to understand how the director's policies can affect various parties involved or interested in the company. The analysis was conducted by considering the perspectives and interests of various stakeholders, including employees, shareholders, customers, and the surrounding community. The results show that the director's policies in the novel include factors that make the policies appropriate or inappropriate. Each policy has a different impact on company performance and affects the interests of stakeholders differently. The implication of this study is the importance of the director's role in forming policies that consider the interests and perspectives of various stakeholders. By understanding the implications of directors' policies, organizations can improve corporate strategy and management to achieve better and sustainable performance.

This research aims to determine efforts to improve the quality of data processing and information quality. The method used is Library Research (Library), in its use this method uses books, and journals both in written form and online. Based on this research, it can be concluded that efforts to improve the quality of data processing and the quality of information have a big impact on life, both for business people, education, health, government, organizations, and society who use it to achieve the goals they want to achieve. Because the resulting impact is very good for facilitating all kinds of activities. Make it easier for people to get accurate information and correct data and make wise decisions. With the increase in the quality of data processing and the quality of information, people are not afraid of making mistakes in getting the information they receive.

This research aims to find out how vital information security compliance is in reducing the risk of Data Breach. The method used in this research is Library Research (Library) which is the method used in this writing, and in its use, this method uses books, and journals both in written form and online. Based on the results obtained from this research, it can be concluded that a Data Breach is an incident where sensitive data or important information becomes vulnerable or is accessed by unauthorized parties. To prevent a Data Breach, organizations need to take various security measures, policies, and practices, such as encryption, access management, physical security, network security, security training and awareness, security policies, and monitoring and auditing. Sensitive data protection helps maintain the confidentiality, integrity, and availability of data and protects the reputation and trust of customers and business partners. By implementing good sensitive data protection, organizations can reduce the risk of data breaches which can be financially detrimental and damage the company's image.  

This research aims to analyze document management in the Marketing Department of Kompas Gramedia using the case study method and qualitative approach. By collecting primary data from observations, interviews and documentation, as well as secondary data from literature studies, this research identified a number of relevant findings. The research results show that the Kompas Gramedia Marketing Department has successfully implemented an organized document storage and archiving system, both in physical and digital form, with clear labels and categories. This has increased operational efficiency, collaboration and productivity within the department. However, research also reveals several obstacles in document management, such as data input errors, inappropriate document placement, and an excessive number of documents. The proposed solution includes training, system optimization, clear division of tasks, and capacity management to overcome the problem. By implementing these solutions, the Marketing Department can increase the effectiveness of document management, reduce related errors, and maintain smooth operations. In order to increase understanding of the effectiveness of document management in organizational environments, this research provides valuable insights. In addition, the research results can contribute to the field of archives and information management and provide guidance for other organizations facing similar challenges in document management.

YouTube has become a critical platform for individuals and organizations to rapidly and broadly reach audiences and generate income. Although the current trend suggests that the YouTube platform holds significant potential in generating substantial revenue, it is essential to identify and deeply understand various interacting factors. This research aims to comprehend the influence of the number of subscribers and the number of uploads on a YouTuber's monthly income. Through exploratory and inferential data analysis, this study concludes that the number of subscribers positively correlates with a YouTuber's monthly income, and there is no definitive correlation between the number of uploads and monthly earnings. The results of this study indicate that to achieve financial goals through the YouTube platform, YouTubers need to consider a range of factors, not limited to the number of subscribers and the amount of uploads. This research provides insights for YouTubers and other researchers to better understand the existence of other factors that influence a YouTuber's monthly income.

Conflict can happen in all organizations including universities. Lecturers in universities are one of the important actors in the organization and may be involved in conflicts with each other or with other parties in the university. Therefore, conflict management becomes important to improve lecturer performance in universities. This study uses qualitative research methods with the aim of exploring conflict management strategies used to improve lecturer performance at the North Sulawesi University of Technology. The results of the study indicate that effective conflict management strategies to improve lecturer performance include a collaborative approach, improved communication, recognition of the role and contribution of lecturer, appreciation of cooperation, and conflict resolution through mediation. Therefore, there needs to be careful attention and planning in conflict management to improve lecturer performance in university.