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The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

indonesia, the world's 15th largest economy, receives less foreign direct investment than any other developing country, both within and outside its region, with a population of 270 million people and abundant natural resources. According to Indonesia's Central Bureau of Statistics, the country's BPD at that time stood at US$1.49 Trillion. Over the past ten years, foreign direct investment into Indonesia has continued to increase. Multinational companies are companies that consist of various other companies that provide foreign investment opportunities and conduct activities that increase the value of the entity. In addition, multinational companies also have an important role in the global economy and are also leaders in various industrial sectors. The purpose of this research is to find out Multinational Companies that have an important role in the Indonesian economy. This research method uses a qualitative method by collecting research data from previous researchers as a reference. The results of the research we found show that the role of multinational companies has both positive and negative impacts. The positive impact for Indonesia is that they give Indonesia the opportunity to develop its economy through foreign exchange, besides that Multinational Companies also develop digitalization technology for the Indonesian economy. In addition to the positive impact, there are also negative impacts of MNCs, namely, dependence on foreign technology and components, limiting the development of domestic industries, limited technology transfer and development of local companies, decreased domestic investment due to the oligopolistic nature of MNCs, the last is environmental degradation and social inequality caused by MNC operations.

The cooperative must manage the amount of working capital in accordance with the requitments of its operations, taking into account the source and use of funds in the working capital. This study aims to determine and analyze the seources and uses of working capital relation with profitability at KSU Lorosae Makassar. This type of research is quantitative descriptive research that describes how the application of the management of the sources and uses of working capital KSU Lorosae Makassar. The focus of this study is to report the financial KSU Lorosae Makassar consisting of the balance sheet and the income statement during the period 2018-2020. Data analysis used is the analysis of the sources and uses of working capital and ratio analysis profitability. The results showed that the management of the sources and uses of working capital KSU Lorosae Makassar for 3 years has increased and is quite effective in generating profits.

Working capital products are one of the products offered and distributed by the State Savings Bank, Medan Sharia Branch Office, which is in great demand by customers because human needs are unlimited. This research uses qualitative research with the data used is secondary data, namely through literature study. The benefit of doing working capital financing at a bank is being able to finance the company's daily expenses or operations. With sufficient working capital, the company will operate economically and efficiently and not experience financial difficulties. The aspects of working capital financing at BTN Syariah are due to interest from customers and factors such as superior service, processing speed, competitive profit sharing ratio, as well as the availability of desired funds, margins, third party funds, and non-financing. performance financing which is an aspect of working capital financing at BTN Syariah KC Medan bank.  

The role of Information and Communication Technology (ICT) in increasing the efficiency of organizational support systems is becoming increasingly important. In the ever-changing business world, ICT has a key role in optimizing organizational operations and its ability to adapt to change. This research analyzes various aspects of the role of ICT in the context of the efficiency of organizational support systems. By referring to the latest literature and through relevant case studies, this research identifies that ICT enables business process automation, increased access to information, improved internal communication, and support in more timely decision making. Through the implementation of software, database management systems, collaboration tools, and data security strategies, ICT helps organizations reduce manual work, increase productivity, and reduce operational costs. In a digitally connected global context, ICT also enables organizations to be more responsive to changes in the market and regulatory requirements. This research states that ICT is a valuable asset in improving the efficiency of organizational support systems. With a commitment to intelligently integrating ICT, organizations can become more competitive and flexible in facing continuous changes in the business world.

The aim of this study is to examine the interconnection between financial distress, audit tenure, and profitability concerning the endorsement of the going concern audit opinion, with earnings persistence serving in a moderating role. The method applied in this study is descriptive statistical analysis with a numerical methodology. The findings of the research suggest that the duration of audit tenure and the level of profitability negatively exert an impact on approval of the going concern audit opinion. Conversely, financial distress has been demonstrated to possess a substantial impact on the acceptance of going concern audit opinions. Furthermore, the persistence of earnings intensifies the impact of financial distress and profitability on the approval of the audit opinion regarding the entity's ability to continue its operations, whereas it diminishes the impact of audit tenure on the approval of the going concern audit opinion.

In the current era of globalization and digitalization, business innovation is crucial for organizations to maintain and enhance competitiveness. The utilization of Information Systems and Technology (IT) serves as a foundational element for business innovation. This article explores how organizations can implement business innovation through the utilization of IT to achieve a competitive advantage. It delves into the central issues of IT in the business context, discussing the role of IT in supporting business operations and strategies. The study aims to understand the pivotal role of business innovation in organizational success and examines real-world cases where organizations successfully implemented innovation through IT. The challenges and obstacles faced, including data security and implementation costs, are addressed, and effective strategies to overcome these challenges are proposed. The conclusion highlights the strategic significance of investing in business innovation supported by IT for organizations aiming to stay relevant and sustainable in the ever-evolving global market.

The purpose of this observation is to invite factors that are influenced by loyalty. Literature Survey Marketing management. The method of writing this research paper is quantitative method and the research sample is residents around Pujon District, Malang Regency.  Organizational culture affects management loyalty. Basically, this cooperative aims to improve the management of members and society as a whole. Although cooperatives do not prioritize profits, cooperative efforts can maintain their survival and increase their business continuity. The first goal of the establishment of cooperatives is to motivate the national economy to ensure the welfare of its members and has expanded the establishment of cooperatives to date. To help its members, cooperatives must improve their operations. This study also uses a questionnaire method that must be filled in at least 100 respondents of KUD members. The form must be filled in on the website that has been done by the cooperative on behalf of the village unit cooperative.

This study aims to examine the effect of digital accounting systems on business development for UMKM in Sidoarjo. This research uses a qualitative approach with a case study method. The population in this study are SMEs in Sidoarjo who use a digital accounting system, and the sample is taken using a purposive sampling technique. The data in this study were collected using in-depth interview techniques and relevant sources on the internet. Data analysis was performed using qualitative analysis. The results of the study show that the use of digital accounting systems has a significant influence on business development for UMKM in Sidoarjo. In its use, the digital accounting system simplifies the process of recording and reporting finances, as well as assisting UMKM owners in making more precise and accurate business decisions. In addition, the use of digital accounting systems also helps UMKM in increasing the efficiency and effectiveness of business operations, so as to produce better business performance. In this case, it is advisable for UMKM in Sidoarjo to adopt a digital accounting system as part of their business development strategy. This will help UMKM  improve their business performance and compete with other UMKM. In addition, the government can also provide support and assistance to UMKM to adopt digital accounting systems, so as to accelerate the growth of UMKM  in Indonesia.

In the world of banking in Indonesia, Islamic banking is a type of activity based on sharia principles that is free from usury. Unlike conventional banks which use interest in collecting and channeling funds, Islamic banks use financing as a contract. In conventional and Islamic banking there are differences in terms of banking operations. Therefore, this study aims to analyze the effect of knowledge, reference groups, and consumer motivation on customers' reasons for saving at Bank Syariah Indonesia, South Jakarta. The approach used in this research is a quantitative approach. The quantitative approach aims to determine the magnitude of the analyzed variables. The results of the study show that the knowledge variable and the consumer motivation variable do not have a significant influence on a person's decision to save at Bank Syariah Indonesia. Meanwhile, the reference group variable has a significant influence on a person's decision to save at Bank Syariah Indonesia, so that simultaneously high and low knowledge, reference group, and motivation if simultaneously have an influence on customers to save at Bank Syariah Indonesia.

This study aims to analyze the challenges faced by the Sofyan-Jakarta hotel. First, the challenge of human resources, second, the challenge of literacy related to sharia hotels. The research method used is a qualitative method with a descriptive approach. The sources used are primary and secondary data sources. The primary data source was obtained from Mr. Riyanto Sofyan as the Owner of the Sofyan-Jakarta Hotel, and Dr. KH. Surahman Hidayat, MA as the Sharia Supervisory Board of the Sofyan Jakarta hotel. Secondary data sources were obtained from the literature. The data collection method used by the researcher was the interview, observation, and documentation methods. Based on the results of this study, first, the human resource challenges faced by the Sofyan hotel are; the lack of employees who have the ability to manage hotel operations on the one hand as well as mastery of sharia knowledge on the other hand and do not have work motivation as employees on the one hand and as preachers on the other. Then the second challenge is the lack of literacy related to sharia hotels so that the public is not yet able to recognize and distinguish between sharia and conventional hotels. Therefore, researchers recommend that routine weekly, monthly and quarterly training should be conducted for all employees. In addition, there must be cooperation with academics from various universities and Islamic mass organizations such as NU, Muhammadiyah, Persis, etc. in order to increase literacy related to sharia hotels.