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Abdul Tahir; Duddy Arisandi

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penilaian kinerja merupakan elemen krusial dalam manajemen sumber daya manusia (SDM) untuk memastikan efektivitas organisasi dan pengembangan karyawan. Namun, banyak sistem penilaian tradisional masih bergulat dengan masalah subjektivitas, kurangnya transparansi, dan minimnya fokus pada pengembangan. Penelitian ini bertujuan mengevaluasi sistem penilaian kinerja yang berlaku di Politeknik XXX dan mengusulkan kerangka model yang mengintegrasikan 360-Degree Feedback dan Critical Incident Technique (CIT) untuk mengatasi kelemahan tersebut. Menggunakan analisis survei deskriptif dan analisis kesenjangan (gap analysis) pada data Politeknik XXX , ditemukan bahwa sistem saat ini bersifat top-down, minim umpan balik multi-sumber (rekan sejawat dan mahasiswa 0%), lemah dalam pencatatan kejadian kritis (18.5% untuk prestasi, 29.6% untuk pelanggaran), serta memiliki skor komunikasi hasil penilaian (2.07/5.00), kepuasan, dan keadilan yang moderat (2.96/5.00). Kesenjangan signifikan teridentifikasi pada aspek transparansi (gap 2.29), orientasi perbaikan (gap 2.08), dan rekam kejadian kritis/CIT (gap 2.07). Implikasi dari temuan ini menunjukkan urgensi transformasi menuju sistem manajemen kinerja modern yang mengedepankan objektivitas, transparansi, dan pengembangan profesional berbasis data. Integrasi 360-Degree Feedback dan CIT diyakini mampu menyediakan perspektif holistik dan bukti perilaku faktual yang diperlukan untuk penilaian yang lebih adil dan formatif.

Kristina Meni; Laurentius Prasetyo; Tjang, Yanto Sandy

JURNAL ILMIAH PENDIDIKAN KEBUDAYAAN DAN AGAMA 2026 CV. ALIM'SPUBLISHING

The study examines John 15:1–8, highlighting its Christological, ecclesiological dimensions, and pastoral implications in a contemporary context, particularly in West Kalimantan. Employing an exegetical approach integrated with theological reflection, the metaphor of the “true vine” is understood as a declaration of Jesus’ identity as the source of authentic life and the relational foundation of the community of disciples. The concept of “abiding” is interpreted as an ongoing existential connectedness with Christ, expressed through practices of faith such as engagement with the Word, prayer, and love. Meanwhile, “bearing fruit” is not merely ethical output but an authentic manifestation of life grounded in this relational union. Furthermore, the study argues that Johannine ecclesiology is organic in nature, portraying the church as a living community deriving its existence from and in Christ, rather than a purely institutional structure. The pastoral implications of this metaphor are significant in addressing local challenges such as individualism, ecological crisis, religious plurality, and the spiritual formation of youth. Using a praxis–reflection–praxis framework, the text is integrated into theological education as a model linking faith reflection with concrete action. The findings affirm that Christ-centered spirituality fosters personal and communal transformation relevant to the contemporary church.

Nisrina Nisrina; Kurnia Rahma Ramadani; Sutrisna Sutrisna

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Artificial Intelligence (AI) has increasingly influenced higher education, including learning practices among students of Islamic Education (PAI). Applications such as ChatGPT, Claude AI, and Gemini are widely used to support academic activities, including information searching, understanding course materials, idea generation, and assignment completion. This study aims to examine the use of AI among PAI students and analyze its implications for critical thinking skills. A qualitative descriptive approach was employed at the Islamic Education Program of UIN Salatiga. Data were collected through written interviews with 12 students selected using purposive sampling and analyzed using an interactive data analysis model. The findings reveal that AI has become an important part of students’ academic activities due to its perceived usefulness and ease of use. Most participants demonstrated critical thinking behaviors by verifying AI-generated information, comparing multiple academic sources, and evaluating the accuracy of responses before using them for academic purposes. Nevertheless, excessive dependence on AI was found to potentially reduce students’ independent learning and analytical engagement. The study concludes that AI has a dual impact on critical thinking: it can enhance critical thinking when used reflectively and responsibly, but it may also weaken cognitive involvement when relied upon excessively. Therefore, strengthening AI literacy, digital literacy, and critical thinking skills is essential in higher education learning practices.

Melisa Octaviana; Kavita Risang Putri Santoso; Karenina Gadis; Riska Fii Ahsani

Jurnal Kajian dan Penalaran Ilmu Manajemen 2026 CV. Aksara Global Akademia

Penelitian ini dilatarbelakangi oleh pentingnya kepuasan kerja karyawan dalam mendukung produktivitas dan keberhasilan organisasi di tengah perubahan sistem kerja yang semakin fleksibel. Penelitian ini bertujuan untuk menganalisis pengaruh Flexible Working Arrangement, Work Life Balance, dan kompensasi terhadap kepuasan kerja karyawan pada Hearts Asesoris Surakarta. Penelitian menggunakan metode kuantitatif dengan pendekatan survei. Sampel penelitian berjumlah 37 karyawan yang ditentukan menggunakan teknik sampling jenuh. Data dikumpulkan melalui kuesioner dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa Flexible Working Arrangement berpengaruh positif dan signifikan terhadap kepuasan kerja karyawan. Work Life Balance dan kompensasi berpengaruh positif tetapi tidak signifikan terhadap kepuasan kerja. Secara simultan, ketiga variabel berpengaruh signifikan terhadap kepuasan kerja karyawan dengan kontribusi sebesar 60,8%. Implikasi penelitian ini menunjukkan bahwa perusahaan perlu mempertahankan dan mengembangkan kebijakan kerja yang fleksibel serta meningkatkan perhatian terhadap keseimbangan kehidupan kerja dan pemberian kompensasi guna meningkatkan kepuasan kerja karyawan.

Fahmi Hudaya; Khusnul Yaqin; Tahegga Primananda Alfath

Notary Law Research 2026 Program Studi Kenotariatan Program Magister Fakultas Hukum UNTAG Semarang

Kepastian hukum dalam pembuatan akta autentik merupakan aspek penting dalam sistem hukum perdata di Indonesia, terutama dalam menjamin perlindungan hukum bagi para pihak. Namun, dalam praktiknya, notaris seringkali dihadapkan pada permasalahan hukum yang berkaitan dengan batas pertanggungjawaban administratif dan pidana. Penelitian ini bertujuan untuk menganalisis bentuk pelanggaran notaris dalam pembuatan akta autentik serta implikasi yuridisnya berdasarkan putusan pengadilan. Metode yang digunakan adalah penelitian yuridis normatif dengan pendekatan perundang-undangan, konseptual, dan kasus, melalui analisis bahan hukum sekunder dan putusan pengadilan. Hasil penelitian menunjukkan bahwa pelanggaran notaris pada dasarnya bersifat administratif, kecuali terdapat unsur kesengajaan atau keterlibatan aktif dalam tindak pidana. Selain itu, terdapat perbedaan penafsiran dalam putusan pengadilan yang menimbulkan ketidakpastian hukum. Penelitian ini menegaskan pentingnya kejelasan batas pertanggungjawaban notaris guna menjamin kepastian hukum dan perlindungan profesi notaris

Norma Kumala Sari; Dwi Agustina Kurniawati; Emna Laisa; Moh. Hawaijul Asrori; Robiatul Adawiyah

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

This study aims to analyze in-depth cognitive learning theory and its implications for improving the effectiveness of Islamic Religious Education (PAI) teaching at the elementary school level. The adopted methodological approach is qualitative through library research, with the application of content analysis and theoretical synthesis techniques. Primary data sources were obtained from academic literature including textbooks, scientific journals, and the latest empirical research relevant within the last decade. The results of the analysis indicate that cognitive learning theory positions cognitive processes as the core of learning activities, allowing students to function as active agents in constructing knowledge through understanding, analysis, memory representation, and integration with pre-existing cognitive schemas. In the context of PAI, this approach enables meaningful learning through interactive pedagogical strategies such as collaborative discussions, problem-solving, case studies, and metacognitive reflection, which are empirically adapted to the stages of students' cognitive development. The implementation of cognitive theory significantly contributes to strengthening conceptual understanding, increasing learning engagement, developing critical thinking skills, transferring knowledge, and internalizing Islamic values. Thus, cognitive learning theory makes a substantial contribution to optimizing the effectiveness of PAI teaching in elementary schools through an interactive, systematic, and understanding-oriented approach.

Kristina Nelti; Serlina Sarlin

Jurnal Pendidikan Agama dan Teologi 2026 International Forum of Researchers and Lecturers

This study is motivated by the author’s interest in the concept of God’s faithfulness (khesed) as revealed in the book of Hosea, which portrays God’s steadfast love through the marriage of Hosea and Gomer. Gomer represents Israel, the unfaithful spouse, while Hosea embodies God’s enduring love despite betrayal. Contemporary family life faces numerous challenges, including infidelity, economic hardship, incompatibility, and divorce problems also affecting Christian families in the Toraja Church congregation of Tabang. This study aims to describe the hermeneutics of khesed in the book of Hosea and its practical theological implications for families in that congregation. A qualitative research method was employed, incorporating library research, field research, and interviews with six informants. The findings reveal that khesed refers to an act of faithfulness rooted in obedience to previously agreed vows, commitments, and principles. The practical theological implication is that every Christian family is called to reflect God’s faithfulness by remaining loyal to their spouse, to others, and to God in every dimension of life.

Oktafianus Cahaya; Marinus Kotalaka Rebu; Stanislaus Apriliano Ette

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This article examines the moral philosophy of Saint Augustine, focusing on the concept of free will and its implications for human sinful actions. The study aims to provide a philosophical and theological understanding of Augustine’s concept of free will and to analyze its correlation with human acts of sin. Augustine conceives of free will as a rational capacity inherent in human beings, enabling them to make conscious choices. In its essence, this freedom is oriented toward the good. However, due to the fallen condition of humanity, the will becomes disordered and is directed toward things that are lower than the highest good. Therefore, there exists an inherent correlation between free will and sinful action, wherein sin is understood as the manifestation of a misused will. Accordingly, the thought of Saint Augustine of Hippo affirms that free will is an essential gift that enables human beings to make conscious choices, including the choice to commit sin. Free will does not stand apart from moral reality; rather, it serves as the foundation for explaining that sin occurs as a result of the deviation of the human will from the highest good, namely God. Thus, it can be asserted that there is a clear, close, and inseparable correlation between Augustine’s concept of free will and human sinful action.

Rabiatul Adawiyah; Rizky Alviansyah; Khusnun Nadiah; Muhammad Yunus; Dianna Ratnawati

Jurnal Riset Rumpun Ilmu Kesehatan 2026 Pusat riset dan Inovasi Nasional

Microplastics are extremely small plastic particles that have become a major concern in public health and environmental studies. This literature review aims to discuss the sources of microplastics, their routes of exposure to the human body, their distribution in organs, and their potential health impacts. The method used was a literature review of scientific articles and reports published from 2021 onward, retrieved from Google Scholar, PubMed, ScienceDirect, and official websites of organizations such as the WHO, OECD, and the World Bank. The review findings show that microplastics originate from plastic waste, synthetic clothing, cosmetics, vehicle tires, and food packaging. These particles have been detected in blood, lungs, the placenta, feces, and various human tissues, indicating that human exposure is widespread. However, evidence from human studies is still limited, so cause-and-effect relationships cannot yet be confirmed with certainty. Based on these findings, further research is needed to better understand the long-term health effects of microplastics. In addition, efforts to reduce single-use plastics, improve waste management systems, and increase public education are essential to reduce exposure and prevent future health risks.

Febrianus Selvin Sudiman; Herman Pakiding

Jurnal Budi Pekerti Agama Kristen dan Katolik 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This article examines the dialogue between John Calvin’s educational thought and the Merdeka Curriculum within the context of Christian Religious Education (PAK) in Indonesia. Employing a qualitative-comparative approach with descriptive analysis, this study traces the points of convergence and tension between Calvin’s educational principles particularly the concept of imago Dei, holistic education, and the God-centered purpose of education and the principles of the Merdeka Curriculum such as flexibility, differentiated learning, and the Profil Pelajar Pancasila (Pancasila Student Profile). The analysis reveals significant convergence in terms of respect for the potential and uniqueness of learners, holistic educational orientation, and the role of teachers as facilitators and character formers. However, fundamental tensions also exist regarding Calvin’s theocentric theological foundation vis-à-vis the secular Pancasila foundation, the concept of discipline and authority versus student freedom, and the ultimate goal of education glorifying God versus forming the Pancasila Student Profile. Based on these findings, this article offers practical recommendations for PAK curriculum design based on the Merdeka Curriculum, a Kingdom of God-nuanced project-based learning approach, holistic assessment, and Christian character formation within the Profil Pelajar Pancasila framework. This research contributes to filling the gap in studies that dialogue the Reformed theological tradition with contemporary Indonesian national education policy.

Salfadillah Az Zahrah Sakaria

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the Cambodian government's efforts to address human trafficking from a human security perspective. It employs a qualitative descriptive approach, utilizing secondary data from relevant journals, reports, and academic publications. The findings indicate that human trafficking in Cambodia has evolved into a hub for digital-based fraud linked to transnational cybercrime networks. Victims face not only labor exploitation but are also coerced into participating in online fraudulent activities, such as romance scams. This surge in human trafficking is driven by weak law enforcement, high levels of corruption, low public digital literacy, and the rapid expansion of the online gambling industry and special economic zones, which serve as operational bases for criminal activities. The Cambodian government has implemented various measures regarding prevention, protection, and law enforcement through regulations, international cooperation, victim rescue operations, and anti-fraud campaigns. However, the effectiveness of these policies remains limited due to the state's constrained capacity and the ability of criminal networks to continuously adapt to advancements in digital technology. The study concludes that addressing human trafficking in Cambodia requires strengthened governance, more intensive international cooperation, and improved public digital literacy.

Keisha Thalia Ardianto; Nur Isdah Idris

Lembaga Pengembangan Kinerja Dosen 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the phenomenon of fatherlessness in Indonesia and its relevance to Human security. Rather than limiting the concept to the physical absence of a father, this research highlights functional fatherlessnes s, where the father is present but does not perform his roles in caregiving, emotional support, and economic responsibility. Using a qualitative approach through literature review and conceptual analysis, this study explores how disruptions in family roles can generate broader social vulnerabilities. The findings indicate that fatherlessness is closely linked to various dimensions of human security, particularly personal, economic, and community security. The absence or dysfunction of paternal roles weakens the family as the primary unit of protection, potentially affecting individual well-being, social stability, and the overall quality of human resources. Furthermore, this study finds that existing state responses tend to be reactive and have not fully addressed the issue of functional fatherlessness as a structural social concern. Therefore, this research argues that fatherlessness should be understood not merely as a private family issue, but as a non-traditional security challenge that requires comprehensive policy attention to strengthen human security in Indonesia.

Veranti

Jurnal Akta Notaris 2026 Program Studi Kenotariatan Program Magister

Pemberlakuan Undang-Undang Nomor 20 Tahun 2025 tentang Kitab Undang-Undang Hukum Acara Pidana membawa perubahan penting dalam sistem peradilan pidana Indonesia, khususnya pada mekanisme pembuktian dan kewenangan penyidikan. Perubahan tersebut juga berdampak terhadap profesi yang berkaitan erat dengan dokumen hukum, termasuk notaris sebagai pejabat umum yang berwenang membuat akta otentik. Penelitian ini bertujuan menganalisis implikasi pemberlakuan Undang-Undang Nomor 20 Tahun 2025 terhadap tanggung jawab pidana notaris dalam pembuatan akta otentik. Permasalahan yang dikaji meliputi bagaimana KUHAP Baru memengaruhi kedudukan notaris dalam proses pidana serta bagaimana pertanggungjawaban pidana notaris diterapkan terhadap akta otentik yang bermasalah. Penelitian ini menggunakan metode hukum normatif dengan pendekatan perundang-undangan, konseptual, dan perbandingan. Bahan hukum terdiri atas bahan hukum primer, sekunder, dan tersier yang dianalisis secara kualitatif melalui penafsiran hukum dan penalaran sistematis. Hasil penelitian menunjukkan bahwa Undang-Undang Nomor 20 Tahun 2025 tidak membentuk delik baru bagi notaris, melainkan memperluas instrumen acara pidana melalui pengakuan informasi elektronik, dokumen elektronik, perluasan definisi saksi, dan mekanisme penyitaan modern. Akibatnya, notaris berpotensi lebih sering terlibat dalam proses penyidikan dan pembuktian pidana. Namun demikian, tanggung jawab pidana notaris tetap didasarkan pada terpenuhinya unsur tindak pidana dan kesalahan pribadi, bukan semata-mata karena akta otentik yang dibuat menjadi sengketa. Penelitian ini menawarkan model pengaturan yang seimbang antara akuntabilitas pidana, kepastian hukum, kerahasiaan jabatan, dan kepercayaan masyarakat terhadap lembaga kenotariatan.

Muhammad Sauqi; Muhammad Syarif Dibaj; Siti Aisyah; Nuril Aulia Ramadhan M; Rohana Rohana

AL-MUSTAQBAL: Jurnal Agama Islam 2026 STIKes Ibnu Sina Ajibarang

The concept of naskh and mansukh is one of the most crucial methodological instruments in the discipline of Ushul Fiqh, serving to dissect the dynamics of Islamic law determination (tasyri') diachronically. This article aims to comprehensively analyze how the mechanism of naskh operates within the Al-Qur'an and Hadith and its juridical implications on the process of istinbath (deduction) of Islamic law. The urgency of this study lies in the fact that a flawed understanding of the abrogated verses can lead a mujtahid to establish laws that are juridically expired. Utilizing a qualitative-normative research method with a socio-historical approach, this article explores the classifications of naskh, ranging from the sharp debate over the Sunnah's authority to abrogate the Al-Qur'an to the fundamental differences between naskh, takhshish, and taqyid. The analysis also encompasses a comparative study of the views among the four major schools of thought (Hanafi, Maliki, Syafi'i, and Hanbali) in responding to conflicting evidences. The findings indicate that naskh is not an indication of inconsistency within Divine revelation, but rather a manifestation of the principles of tadarruj (gradualism) and taysir (facilitation) that accommodate the mental readiness of the community and the welfare of human beings. Practical implications of this concept are found in the evolution of laws concerning the direction of the qiblah, the iddah period, and the prohibition of khamr. Through a profound understanding of naskh, Islamic law demonstrates its elasticity in addressing contemporary challenges without losing its divine substance. In the modern era, this principle can be actualized in national legislative drafting through gradual regulatory methods.

Muhammad Pikar; M. Radityatama; Rian Fransisco; Agiel Pranata; Winstoon Yordan

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

Sri Yuliyanty Mozin; Alfiyah Agussalim; Lia Kristiyanti Lipabundu; Dinaty Nur Annisa Sy. Panigoro; Rinjani Hurratun Idrisah +3 more

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study examines public service inefficiency in Indonesia during the digital era and its implications for achieving governmental organizational goals. Digital transformation through the implementation of e-government and technology-based public services is expected to improve effectiveness, transparency, and service quality. However, several challenges remain, including weak system integration, rigid and hierarchical bureaucratic structures, limited human resource competencies, lack of sustainable service innovation, and inadequate supervision mechanisms. This research employs a literature study method with a descriptive-qualitative approach by analyzing various academic sources such as journals, books, and relevant policy documents. The findings indicate that digitalization has not fully reduced inefficiency due to structural barriers, organizational behavior issues, and the lack of an adaptive work culture. Therefore, strengthening human resource competencies, improving digital system integration, encouraging continuous service innovation, and enhancing supervision are necessary to ensure that digital public services effectively support the achievement of organizational goals.

Mey Pasampe; Esrawati Ka’bi Sumussang; Arya Salo Pongtinggi

Damai : Jurnal Pendidikan Agama Kristen dan Filsafat 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The fleeting nature of human life constitutes a key theme in theological reflections within the Old Testament, particularly in the Book of Psalms in the Alkitab, which highlights human limitations and the inherent uncertainty of existence. Psalm 39:6–7 depicts human life as a transient shadow and emphasizes the futility of human efforts if they are not oriented toward God. This study seeks to explore the meaning of human transience in this passage and assess its theological significance for contemporary life. A qualitative approach with biblical hermeneutics is employed, considering historical, literary, and theological dimensions. The analysis indicates that the metaphor of the “shadow” illustrates human fragility, while the depiction of life’s futility critiques the human tendency to find purpose solely in worldly endeavors. Despite this, Psalm 39 ultimately directs readers toward hope in God, portraying Him as the ultimate source of true meaning. In a modern, materialistic context, this message continues to be relevant as a reminder of human dependency on God and the limitations of human life. Therefore, the transience of life does not signify the end of existential purpose but rather opens the way to deeper spiritual insight and the strengthening of faith.

Lelah Nurjamilah; Jaenal Mutaqin; Badruzaman M. Yunus; Endi Suhendi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Rahmat Fajar Ramdani

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Hoirun Nisa; Shiva Azizul Ilmi; Siti Sahro; Mochammad Isa Anshori

Riset Ilmu Manajemen Bisnis dan Akuntansi 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of artificial intelligence (AI) has transformed organizational landscapes and driven fundamental changes in leadership practices and strategic management. This article aims to critically examine AI-based leadership by highlighting its opportunities, risks, and implications for strategic management. The study employs a qualitative literature-based approach using an integrative literature review strategy. The data consist of secondary scholarly literature relevant to AI, leadership, governance, innovation, and strategic management, which were analyzed through qualitative thematic analysis and conceptual content analysis. The findings show that AI-based leadership creates opportunities in the form of improved decision quality, faster strategic analysis, operational efficiency, stronger innovation, and enhanced organizational agility. However, AI integration also presents risks, including algorithmic bias, limited decision transparency, technological dependency, accountability challenges, and ethical concerns. This study confirms that AI does not fully replace human leaders; rather, it fosters a hybrid leadership model that requires technical, adaptive, transformational, and ethical capabilities. The study implies that the effectiveness of AI-based leadership depends on responsible governance, organizational cultural readiness, and balanced human–machine collaboration in supporting strategic management.