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This study is intended to analyze the implementation of the value for money approach in assessing financial performance at RSUD Kota Tangerang during the period of 2022–2024. The research employs a descriptive quantitative approach using secondary data derived from budget realization reports. This analysis carried out using three main ratios: economy, efficiency, and effectiveness. The findings show that the hospital’s financial performance is categorized as economical, as reflected by economy ratios under 100% throughout the observed year. In terms of effectiveness, performance was considered effective in 2022 and 2023 but declined in 2024, indicating that the revenue target was not fully achieved. Meanwhile, efficiency performance remains suboptimal, as efficiency ratios exceed 100%, suggesting that the costs incurred are higher than the revenue generated. Overall, the hospital demonstrates the ability to manage its budget economically and achieve revenue targets, but still faces challenges in improving resource efficiency. Therefore, efforts are needed to optimize cost management and enhance service productivity to achieve a balance among economy, efficiency, and effectiveness in line with the value for money principles.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

The background of this research is based on the importance of good management of inactive participant archives to support the smooth running of administrative services, considering that inactive participant archives still have utility value, especially as evidence of claims and participant audits. This research has the objectives of (1) Knowing the principles of organizing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (2) Knowing the filing/storage system for inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. (3) Knowing the role of archivists/archive officers at BPJS Ketenagakerjaan Jakarta Rawamangun. (4) Knowing the obstacles and solutions carried out in managing inactive participant archives at BPJS Ketenagakerjaan Jakarta Rawamangun. The research method used is a descriptive method with a qualitative approach, through observation, interview, and documentation study techniques. The results of this study (1) The principle used by BPJS Ketenagakerjaan Jakarta Rawamangun is a combined principle, because the storage of active archives and inactive archives is carried out separately, active archives are in the membership room while inactive archives are in the archive room. (2) BPJS Ketenagakerjaan applies a numeric system by sorting the Company Registration Number (NPP) from the smallest to the largest so that it is easy to find archives when needed. (3) The role of archivists is very much needed, but in BPJS Ketenagakerjaan Jakarta Rawamangun there is a streamlining of the organizational structure resulting in the absence of archivists within it. (4) Archive management is still faced with several obstacles, such as limited storage space, still carried out manually, and a lack of workers with special competencies in the field of archiving. BPJS Ketenagakerjaan Jakarta Rawamangun Branch has also attempted to overcome these obstacles by digitizing participant archives, although the implementation has not been fully integrated into an adequate electronic archive management system. The conclusion of this study is the need to increase the capacity of human resources in archiving, optimize storage space and facilities, and develop an integrated digital system to achieve more effective and efficient management of inactive membership records.

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 aims to analyze the effectiveness of goods delivery at PT TIKI Jalur Nugraha Ekakurir (JNE) and its impact on customer satisfaction, focusing on the application of Total Quality Management (TQM) principles. The research method used is a quantitative survey with purposive sampling technique, where data is collected through questionnaires distributed to customers. The results show that the application of TQM, which includes employee involvement, continuous improvement, and customer focus, significantly enhances delivery effectiveness. Furthermore, regression analysis indicates that delivery effectiveness positively influences customer satisfaction. This study recommends that PT JNE continue to strengthen the application of TQM in its operations to improve service quality and customer satisfaction.  

This study aims to analyze the implementation of Total Quality Management (TQM) and its influence on employee performance at the Kepiting Soka Micro, Small, and Medium Enterprise (MSME) in Pangkalan Batu, Langkat Regency. This MSME operates in the soft-shell crab processing sector and faces challenges in maintaining product quality and production efficiency. The research uses a qualitative descriptive method, with data collection techniques including observation, interviews, and documentation. The results show that TQM implementation remains informal and unstructured. Although work practices such as precision and compliance with instructions reflect basic TQM principles, employee understanding of the concept is limited. Employee involvement in quality evaluation is also minimal, and there is no documented quality management system in place. The main obstacles In applying TQM in this MSME include a lack of training, limited resources, and the absence of clear Standard Operating Procedures (SOPs). Therefore, a gradual implementation of TQM is necessary, starting with the development of SOPs, regular training, and strengthening commitment to quality. These steps are expected to improve employee performance and enhance the competitiveness of The product in the market.    

The lack of integration of ethical principles into corporate social responsibility (CSR) practices remains a common issue, posing significant challenges in building public trust and ensuring business sustainability. This study aims to examine how the implementation of business ethics can enhance the effectiveness of CSR within corporate environments. The research employs a literature review method, analyzing various academic publications, regulatory frameworks, and corporate reports relevant to business ethics and CSR. The findings reveal that consistent application of ethical values can deepen the meaning and impact of CSR initiatives, improve corporate reputation, and strengthen relationships with stakeholders in a more meaningful and sustainable manner.Nevertheless, several challenges persist, particularly in the form of organizational cultural differences and the suboptimal internalization of ethical principles into corporate systems and work culture. Therefore, strategic efforts are required to ensure that business ethics are not merely treated as normative concepts, but are truly embraced as core values in CSR practices aimed at achieving social and environmental sustainability.

This study aims to analyze the cultivation process and marketing management strategies of ornamental plants applied by Ganda Nursery as one of the MSMEs in the horticulture sector. The research method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. The results of the study indicate that Ganda Nursery has succeeded in implementing sustainable ornamental plant cultivation techniques, including through the selection of superior seeds, the use of organic planting media, and pest control based on botanical pesticides. From a management aspect, Ganda Nursery utilizes digital marketing strategies through social media such as Instagram and WhatsApp to expand market reach and increase sales. This success cannot be separated from the application of sustainability principles and Islamic values ​​that emphasize the importance of managing natural resources wisely and responsibly. The obstacles faced include fluctuations in market demand, business competition, and limited resources, but are overcome by product innovation and improving service quality. This study is expected to be a reference for other MSMEs in developing sustainable and highly competitive ornamental plant businesses.

Digital transformation in Indonesia has increased dependence on digital database systems, so that personal data protection has become a crucial issue. This research aims to analyze the urgency of protecting personal data in digital database systems in Indonesia from regulatory, ethical and technical strategy aspects. The method used is literature study and document analysis of regulations, ethical practices and data protection technology. The research results show that even though Law Number 27 of 2022 concerning Personal Data Protection (UU PDP) has been passed, its implementation still faces challenges in the form of low digital literacy, weak law enforcement, and not yet optimal monitoring infrastructure. Additionally, implementing ethical principles and technical strategies, such as encryption, access control, and privacy by design, is critical to strengthening data security. This research concludes that effective personal data protection can only be realized through synergy between strong regulations, the application of digital ethics, and adequate technical strategies, in order to safeguard individual privacy rights in the digital era.

Operations management is a series of activities related to planning, organizing, controlling and supervising all resources used in the process of producing goods or services. The main function of operations management is to create quality products or services, at efficient costs, at the right time, and in accordance with market demand. This research is quantitative research that works with numbers and the data is in the form of numbers which are then analyzed using statistics to test hypotheses or to answer specific research questions and to make predictions. This research approach is explanatory research where data collection is carried out simultaneously in one stage (one shot study} or in a cross-section through a questionnaire. One of the main impacts of operations management what is good is increasing the efficiency of the production process by designing and managing efficient production processes, companies can optimize the use of available resources, reduce waste, and increase output without increasing significant costs. Effective operations management has a significant impact on various aspects of company performance, including operational efficiency, cost control, product quality and service, and customer satisfaction. By implementing good operations management principles, companies can increase their competitiveness, reduce waste, and improve the customer experience.

This study analyzes the exemplary nature of Abraham within the framework of education theological management. Abraham, recognized as the father of faith, embodies values of leadership, wise decision-making, and strong interpersonal relationships with God and others. Utilizing a qualitative approach based on a literature review of various books and scholarly articles, this research aims to explore the managerial principles derived from Abraham’s life and their applicability in contemporary management contexts.

International trade is something that often occurs in customs areas. Customs areas often witness international trade. Law on 17 of 2006 and Law on Excise No 11 of 1995 stipulate regulations regarding customs. However, in the case of exports and imports, it is difficult to differentiate between customs violations and customs crimes. The Customs and Excise Agency, an institution under the Ministry of Finance, is needed to handle customs cases. Based on the questions we discussed, the role and efforts of the DJBC in minimizing the increasing number of customs crimes must be discussed. The increase in customs crimes and obstacles. In their efforts to reduce the increase in customs crime, Customs and Excise is facing challenges. It is important to note that the national principles that drive the duties and efforts of the DJBC to reduce the increasing level of customs crimes can be linked to the principles and principles reflected the 1945 Constitution. Attributes of the Unitary State of the Republic of Indonesia (NKRI) including nationalism and patriotism, sovereignty and territorial integrity, law and order, shared prosperity, and security.

The aim of this research is to determine the quality of the implementation of 5C in Credit Guna Bhakti (KGB) and how to overcome problems that arise as a result of implementing the 5C principles at Bank BJB KCP Palima. This research method uses observation, interviews and literature study. The results of the research show that the quality of Guna Bhakti Credit at Bank BJB applies the 5C principles to prospective debtors, namely consisting of economic conditions, capacity, character, capital and collateral. 2023 will be considered smooth. Problems in implementing 5C occur in the principles of Character and Collateral. This character problem can be overcome by the bank being more careful in trusting the debtor, while regarding the Collateral principle, the bank must re-examine the prospective documents provided as collateral.

. Accounting for exchange rate differences and foreign currency transactions has a significant impact on annual financial reports. Companies that trade foreign currencies must apply appropriate accounting policies to record exchange rate differences that occur. This research aims to analyze the accounting treatment of exchange rate differences and foreign currency transactions at PT. Indofood Sukses Makmur Tbk The method used in this research is a descriptive method using secondary data obtained from the company's financial reports. The research results are based on the application of PT. Indofood Sukses Makmur Tbk's accounting principles in accordance with Financial Accounting Standards (SAK). The author notes translation differences when recognizing income or expenses and does not consider translation differences when recording assets or liabilities. This research also shows that the resulting exchange rate differences have a significant impact on PT's annual financial reports. Indofood Sukses Makmur Tbk. A favorable exchange rate difference can increase the company's net profit, while an unfavorable exchange rate difference can reduce the company's net profit.  

This research aims to investigate the integration of ethical business practices and AI-driven marketing strategies for product branding within Micro, Small, and Medium Enterprises (MSMEs). The study adopts a qualitative approach, utilizing semi-structured interviews and content analysis. A purposive sampling technique will be employed to select participants from diverse MSMEs. Data will be analyzed thematically to identify patterns and insights regarding the implementation and impact of ethical practices and AI-driven marketing on branding strategies. The findings are expected to provide nuanced understandings of the challenges, opportunities, and outcomes associated with integrating ethical principles and AI technologies in MSMEs' branding endeavors, offering valuable insights for both practitioners and scholars in the field of marketing and business ethics.