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This study aims to analyze the implementation of Total Quality Management (TQM) in improving service quality at KPUD Tani Wilis, particularly in the supply and distribution of livestock feed. The research employs a descriptive qualitative approach with data collected through in-depth interviews and direct observations involving cooperative management, employees, and customers. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that TQM implementation has been relatively effective, reflected through three key components: customer value strategy, organizational systems, and continuous quality improvement. Services are perceived as responsive, polite, and informative, supported by adequate delivery facilities. The main challenge lies in occasional delays in feed delivery caused by weather conditions, which affect customer perceptions of reliability. Overall, TQM contributes positively to service quality, customer satisfaction, and operational effectiveness, although further improvements in risk management and service consistency are needed to achieve optimal quality.

This study aims to evaluate the performance of KSPPS BKK Purwokerto using the Malcolm Baldrige Criteria for Performance Excellence (MBCfPE), which consist of seven assessment categories: leadership, strategy, customer focus, measurement and knowledge management, workforce, operations, and organizational results. A descriptive qualitative approach was employed through in-depth interviews, direct observations, and document analysis. Data were analyzed using the interactive model of Miles and Huberman to identify strengths and weaknesses within the organization. The findings indicate that KSPPS achieved a total score of 825, placing it in the Excellent – Benchmark Leader category. The strongest performance appears in customer focus, leadership, and operational quality, reflecting strong service orientation and solid interpersonal relationships. However, the lowest score in measurement, analysis, and knowledge management suggests that the data and information system is not yet fully integrated. These results highlight the need for improving information systems, digitalizing processes, and strengthening performance measurement to support continuous improvement. This study contributes to the literature on Islamic microfinance performance evaluation and provides strategic recommendations for enhancing organizational management.

This study aims to analyze the differences in financial performance between PT Ciputra Development Tbk (CTRA) and PT Pakuwon Jati Tbk (PWON) during 2019–2023 based on liquidity, profitability, solvency, and dividend policy ratios. A quantitative approach with a descriptive-comparative method was employed. The study utilized secondary data obtained from the annual financial reports of both companies listed on the Indonesia Stock Exchange. Financial ratios were analyzed, including the Current Ratio (CR), Return on Assets (ROA), Debt to Equity Ratio (DER), and Dividend Payout Ratio (DPR). Data normality and homogeneity tests were conducted, followed by Independent Sample t-Test and Mann–Whitney U test using SPSS version 26 to identify statistical differences. The results indicate no significant differences between CTRA and PWON in CR, ROA, and DPR, but a significant difference in DER, where CTRA shows higher leverage compared to PWON. These findings suggest that the key distinction between the two companies lies in their capital structure rather than profitability or dividend policy, reflecting different financial management strategies within Indonesia’s property sector.

This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure and energy price volatility on stock returns of energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. A quantitative approach was employed using multiple linear regression as the analytical method. The sample consisted of 10 energy companies selected through purposive sampling, based on the availability of sustainability reports, stock price data, and research completeness. The results indicate that ESG disclosure has a positive and significant effect on stock returns, suggesting that companies with higher sustainability transparency tend to gain stronger investor confidence. Energy price volatility also shows a positive and significant effect on stock returns, reflecting the sector’s sensitivity to global energy price dynamics. Simultaneously, both variables significantly influence stock returns, although the relatively low coefficient of determination implies that other factors should also be considered. This study highlights the importance of integrating internal factors (ESG) and external factors (energy price volatility) for investors when making investment decisions in the energy sector.

The Dividend Payout Ratio (DPR) changes in food and beverage companies listed on the Indonesia Stock Exchange between 2019 and 2023, which reflect shifts in dividend policy, are what spurred this study.  Dividend policy is important since it helps to win over investors.  Nonetheless, management frequently has to decide whether to pay dividends or keep profits for investments.  Finding out how management ownership, profitability, leverage, and business size affect dividend policy in food and beverage companies listed on the Indonesia Stock Exchange is the aim of this study. This study is classified as a quantitative causality study.  50 food and beverage firms made up the sample, which was selected using a purposive sampling technique.  The SPSS version 25 multiple linear regression software was used to examine these data.  This study demonstrates that the dividend policy of companies in the food and beverage sector listed on the Indonesia Stock Exchange is influenced, in part, by management ownership, profitability, leverage, and company size.  Conversely, the dividend policy of companies in the food and beverage sector listed on the Indonesia Stock Exchange is influenced by management ownership, profitability, leverage, and company size.

Cloud-Based Accounting Systems (CBAS) are technological innovations that support digital transformation in financial management by increasing efficiency, transparency, and real-time data access. This system helps companies reduce manual recording errors, improve reporting accuracy, and accelerate data-based decision-making processes. In addition, CBAS also has advantages in terms of flexibility of use and compliance with accounting standards, making it a relevant solution for modern companies. Although CBAS offers many benefits, its implementation can also create a perception of technological superiority that does not fully reflect reality if it is not balanced with organizational and human resource readiness. Challenges often faced in implementing CBAS include dependence on cloud services, data security threats, and errors in system input or configuration that can lead to inaccurate financial reports. In addition, overly high expectations for automation can lead to neglect of manual supervision that is still needed to maintain the reliability of financial information. The success of CBAS implementation is highly dependent on a well-designed implementation strategy, adequate user training, and appropriate risk mitigation measures. With careful planning and a strategic approach, CBAS can serve as a tool that increases financial transparency and efficiency, not just a technology trend that provides no real benefits.

Flight delays represent a significant challenge in the aviation industry, affecting passenger satisfaction and trust in airlines. Minister of Transportation Regulation No. 89 of 2015 mandates airlines to provide compensation to passengers experiencing flight delays. Lion Air, as one of the largest airline networks in Indonesia, is expected to effectively implement this policy, particularly at Weda Bay Nickel Airport. This study employs a qualitative approach to gain an in-depth understanding of how Lion Air fulfills its responsibility in compensating passengers. Data were collected through interviews with Lion Air personnel, including check-in staff, technicians, and flight attendants, as well as direct field observations. The research was conducted over a specific period to ensure the collected data is relevant and accurately reflects on-ground conditions. The analysis results indicate that Lion Air has implemented compensation policies in accordance with PM 89 of 2015, providing compensation in the form of beverages, snacks, full meals, and cash payments of up to IDR 300,000, depending on the delay duration. Although the policy has been executed, several key challenges remain, including limited communication with passengers and suboptimal internal division coordination. Passengers often feel inadequately informed during delays, reducing their satisfaction levels. Furthermore, operational constraints such as spare part delays and weather factors also pose challenges in minimizing delay durations.

This article discusses the importance of ethics, morals and morals in the context of sharia banking in Indonesia. With increasing public awareness of sharia values, sharia banking strives to provide financial services that meet the principles of justice, transparency and social responsibility. Sharia-based business ethics not only require bankers to behave honestly, but also understand the moral norms that govern social and business interactions. Morality rooted in religious and cultural values ​​is a guideline in maintaining the integrity of financial institutions. Meanwhile, morals reflect individual character which is formed through education and experience, which is very important in maintaining the public's reputation and trust in financial institutions. This article also identifies the challenges of implementing ethics and morals in sharia banking, and provides suggestions for increasing the understanding and application of these values ​​among banking professionals. By understanding ethics, morals and manners, it is hoped that more ethical and sustainable business practices can be created so that they can make a positive contribution to society.

Social and economic welfare reflects the quality of life in a region and is influenced by local social, economic, and environmental factors. East Java, as the second most populous province in Indonesia, faces challenges in improving the welfare of its residents, particularly due to varying regional characteristics such as employment, education, and population demographics. To understand the patterns of interrelationships among factors affecting welfare, this study conducted a klaster analysis to group regions based on similar characteristics. The klaster analysis employed both hierarchical (complete linkage) and non-hierarchical (K-means) approaches to determine the optimal number of klasters. The results revealed that the level of diversity across regions in East Java tends to be homogeneous in social and economic aspects, with average values exceeding standard deviations. Assumption tests for the klaster analysis confirmed that the data met the assumptions of multivariate normal distribution and dependency.Through hierarchical (complete linkage) and non-hierarchical (K-means) klaster analysis, two main klasters were formed, dividing districts/cities in East Java based on welfare characteristics. Using the complete linkage method, 27 regions were grouped into klaster 1, and 11 regions into klaster 2, while K-means grouped 26 regions into klaster 1 and 12 regions into klaster 2. Out of the six variables used, one variable was found to be insignificant in influencing the klastering results. Based on the mapping results, the grouping aligns with similar criteria, where urban areas predominantly fall into one klaster, and the other klaster is dominated by rural areas.

This research discusses the application of McKinsey's 7S model in increasing profitability at PT BPRS Karya Mugi Sentosa Surabaya. McKinsey's 7S model consists of seven main elements: strategy, organizational structure, operational system, leadership style, staffing, skills, and shared values. The research used a qualitative approach with direct observation methods, structured interviews, and in-depth data analysis to evaluate the effectiveness of the model. The results showed that the harmonization of the elements of McKinsey's 7S model contributed significantly to improving profitability, reflected in the increase in assets, growth in the number of customers, and stability of financial statements over the past five years. However, challenges such as HR adaptation to the new strategy and consistency of implementation are concerns that need to be addressed. This study concludes that the implementation of McKinsey's 7S model is able to encourage the strengthening of corporate strategy and competitiveness in the midst of intense competition in Islamic banking.

Truth and responsibility are fundamental ethical principles that shape leadership practices in corporate settings. This study explores the philosophical foundations of truth and responsibility and their applications in leadership ethics within organizations. Using a systematic literature review approach, the research synthesizes findings from various philosophical schools, such as deontology, utilitarianism, and virtue ethics, to examine how leaders can navigate ethical dilemmas, foster integrity, and build trust. The results reveal that embracing truth and accountability enhances decision-making processes, strengthens organizational culture, and mitigates ethical risks. This study highlights the significance of philosophical reflection in addressing modern leadership challenges, particularly in fostering transparency and ethical responsibility in complex business environments. Future research should focus on integrating these principles into leadership development programs to promote sustainable and ethical organizational growth.

Organizational Citizenship Behavior (OCB) refers to voluntary actions that are not directly rewarded by the formal reward system but that contribute to organizational effectiveness. Organizational citizenship behavior (OCB) is a reflection of the added value of employees and contributes to job performance, job satisfaction, and organizational commitment. PT Erindo Mandiri is a company engaged in the production of bottled mineral water. This study aims to evaluate the effect of job satisfaction and organizational commitment on organizational citizenship behavior (OCB) at PT Erindo Mandiri, as well as to ascertain how HR management can improve company effectiveness through OCB. In this case, the researcher employs an associative method with the objective of discerning the impact of job satisfaction (X1) and organizational commitment (X2) on the organizational citizenship behavior variable (Y) at PT Erindo Madiri. The results of the research conducted at PT Erindo Mandiri indicate that job satisfaction and organizational commitment exert a positive influence on organizational citizenship behavior (OCB). The conjunction of these two variables engenders augmented individual and collective efficacy, as well as organizational systems that culminate in superior HR performance, characterized by minimal absenteeism and negligible deviations.

This study aims to analyze the financial performance of PT Gudang Garam Tbk during the period from 2019 to 2022, with a focus on the company's financial statements. The evaluation is conducted by understanding the assets and liabilities of the company, especially current assets, non-current assets, and net exposure. The significant increase in cash and cash equivalents reflects efficient liquidity management, while fluctuations in trade receivables and inventory highlight operational challenges. Sustained investments in fixed assets signify a commitment to long-term growth, although fluctuations in trade payables and short-term liabilities demand caution. The consistently positive net exposure provides insight into potential growth and financial stability. However, the decrease in net exposure in 2021 indicates the impact of changing dynamics in the cigarette industry. In conclusion, a comprehensive understanding of financial statements is crucial for identifying opportunities and risks, providing a foundation for informed strategic decision-making. Additionally, this research emphasizes the importance of a deep understanding of factors influencing financial performance. Focus on liquidity, fixed asset investment, and net exposure management provides a complete picture of the company's dynamics. In facing the changing dynamics of the cigarette industry, the company needs to maintain a balance between long-term growth and financial risk management. The results of this research can serve as a valuable guide for the company's strategic decision-making in the future.

This research aims to determine the application of Planning, Organizing, Actuating, and Controlling (POAC) in Islamic Business Management. This research uses a qualitative research method with a Systematic Literature Review (SLR) approach. The existing data sources come from indexed journal literature that has an ISSN (International Standard Serial Number) electronically which has been published via the internet with the code E-ISSN. Data collection was carried out via internet surfing from Google Scholar. The research data population is journals and books that focus on POAC (Planning, Organizing, Actuating, and Controlling). The results of this research state that the implementation of planning in Islamic business management must be in line with sharia values, ensuring that business objectives not only benefit the company, but also create social and economic benefits for society as a whole. The application of organizing in Islamic business management involves the creation of a fair and sustainable organizational structure. The separation of duties and responsibilities must reflect fairness, and strategic decisions must take into account their impact on society. Synergy between business interests and general welfare is the main key in the organizing process. The application of actuating in Islamic business management is the implementation of Islamic values in every company action such as work ethics, transparency and honesty and creating fair economic opportunities. The application of controlling in Islamic business management includes continuous monitoring of compliance with sharia principles. This includes ongoing evaluation of business sustainability and fair distribution of profits. Controls also ensure that the business operates in accordance with Islamic objectives and does not involve practices that are inconsistent with sharia law.

Financing is the main function and product of Islamic banking, namely the distribution of funds aimed at helping those in need, and if managed properly, can contribute significantly to Islamic banking income. However, in their distribution, funds carry many risks due to the uncertain and diverse nature of humans. This risk is reflected in the existence of loans that face problems that reduce the profits or profitability of Islamic banks. The purpose of this study is to explain the effect of Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) on the profitability (ROA) of Bank Kaltimtara Syariah By including Financing, Non-Performing Financing (NPF) and Financing to Deposit Ratio (FDR) as the independent variable and profitability (ROA) as the dependent variable. This is a quantitative research with multiple linear regression analysis techniques. The population or research theme is the annual report of Bank Kaltimtara Syariah. A total of 9 samples were taken from the Bank Kaltimtara Syariah Quarterly Financial Report for the 2016-2018 period. Based on the test results, it is known that tcount = - 1.4 98 < t table = 1.8 3 3 Financing and NonPerforming Financing (NPF) both have no significant positive effect on Return On Assets (ROA). While the Financing to deposit Ratio (FDR) regression shows a significant influence on Profitability (ROA). The amount of tcount is 1.859 > ttable 1.833

This study aims to determine the optimization of digital transactions in the School Procurement Information System (SIPLah) at PT. Intan Pariwara. The research analysis used was an analysis with a qualitative descriptive approach. While the data collection method uses interview methods and observation methods. The results of the research on each parameter, the technology, marketing, transaction, customer service, product management and finance. SIPLah PT. Intan Pariwara has advantages compared to other SIPlah partners in the system and website appearance. Even so, it still has disadvantages, namely for the payment method it only has one payment method which makes the buyer have no choice.