Publication Search

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.

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.

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.    

This study aims to examine the implementation of competency-based human resource management (HR) in improving employee professionalism at Devos Jok, an SME engaged in the automotive interior manufacturing sector. A descriptive qualitative approach is used to explore in depth the HR practices carried out, the challenges faced, and the impact on employee work quality. The results of the study indicate that the transformation of the HR system from an administrative pattern to a competency-based one has made a significant contribution to improving individual and organizational performance. The strategies implemented include competency-based recruitment, ongoing training, flexible payroll systems, and adaptation to digital platforms. However, challenges remain, especially in overcoming resistance to change and limited training resources. This study provides theoretical and practical contributions to the development of a competency-based SME HR system in the context of today's creative and digital industries.

The implementation of office management systems in government agencies is one of the efforts to improve administrative efficiency. This study is motivated by the importance of the effectiveness of administrative work in the modern era, especially in the Office of the Ministry of Religious Affairs of East Kutai Regency. This study aims to determine how much influence the implementation of office management systems has on administrative efficiency. The method used is a quantitative approach with simple linear regression analysis. The population in this study was 40 respondents. The results showed that the office management system variable (X) had a positive effect on administrative efficiency (Y), with a correlation coefficient of 0.867 and a significant t-test value. The contribution of the office management system to administrative efficiency was 75.2%. Thus, the implementation of the office management system has a major impact on administrative efficiency, although there are other factors that also influence it. Therefore, improving the quality of office management, including document management, technology utilization, internal communication, and supervision, needs to be continuously developed to support optimal administrative services..

This study was conducted to evaluate the quality of banana chips products at My Kripis by using the Check Sheet and Fishbone Diagram methods. The main problem found was the high rate of defective products, which reached 3.79% of the total monthly production. The largest type of defect was recorded as inappropriate banana ripeness during the frying process, which amounted to 18 kg out of a total of 37.2 kg of defective products. Data was collected through direct observation and interviews, then analyzed using an inspection sheet to identify the type and frequency of defects. Results showed that the dominant cause of defective products came from raw material factors, such as non-uniform banana ripeness and inconsistent slice thickness. A Fishbone Diagram was used to identify root causes from various aspects, including man, methods, machines, and materials. These findings served as the basis for recommendations to improve the production process, such as standardizing cutting procedures, training operators, and monitoring the quality of raw materials. This research confirms the importance of simple yet systematic quality control for MSMEs to sustainably improve product quality.

The application of technology-based human resource (HR) management in education is becoming increasingly important to enhance the quality of management and the development of teachers’ competencies. Technology, particularly through the use of Management Information Systems (SIM) and Learning Management Systems (LMS), enables more efficient data management and flexible professional development for teachers. However, its implementation faces key challenges such as limited infrastructure and low digital skills among some teachers. This study uses the Systematic Literature Review (SLR) method to analyze relevant sources in order to identify the role of technology in HR management in education and the challenges faced in its implementation. The findings show that the application of technology in HR management in education has a positive impact on efficiency and teacher competence. However, the biggest challenges are limited infrastructure and digital skills of teachers. Policies supporting infrastructure improvements and digital training for teachers are necessary to ensure that technology can be optimally used to improve the quality of education in Indonesia.

With the increasing number of airlines, competition in passenger growth and retention has become increasingly tight. Citilink, one of the leading airlines, understands the importance of providing the best service to its passengers, especially during the check-in process before flights. This research aims to analyze the quality of service provided by check-in counter staff at Citilink, particularly at PT. Gapura Angkasa at Zainuddin Abdul Madjid International Airport, Lombok.Through qualitative research methods including observation, interviews, and documentation, this study aims to understand the level of satisfaction and identify areas for improvement in the check-in counter service. Findings indicate that Citilink has implemented various strategies to enhance passenger experience, including the use of automated information systems and routine training programs for staff. The services provided adhere to established SOPs, demonstrating the airline's commitment to providing consistent, professional, and standards-compliant service.

This research aims to find out how the management control system at the Cita Hati Foundation is regarding the incentive system given to local teaching staff and foreign teaching staff.  The data source for this research uses primary and secondary data.  The aim of this research is to display, explain and analyze the function of implementing a management control system.  This research uses a qualitative descriptive approach, which is usually used to describe and describe current phenomena, whether human engineering or natural.  Primary data was obtained directly from the Cita Hati Christian School, which was the subject of the research.  By conducting direct observations at the Cita Hati Christian School and interviews with people at the school who are related to this research.  The results obtained are that the Cita Hati Foundation has teaching staff who are competent in their fields, not only local teaching staff, but also bringing in foreign teaching staff to improve the quality and value of education.  The presence of foreign teaching staff has both positive and negative impacts on the foundation, especially local teaching staff.  This is due to the differences in treatment given by the foundation to the two.  So the researchers suggest that the Cita Hati Foundation evaluate and revise the incentive program that will be given to employees, in accordance with the policies that have been determined or agreed and the point is that the policies made must be in accordance with the Foundation's ability to provide incentives in accordance with employee performance.  This will encourage better performance so that the company can also develop forward with employees who are loyal and willing to develop together.

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.