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Yenny Luisa Manongga; Cyntia Marlin; Arnold Tindas

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

This article examines Romans 14:7-9 as a foundational biblical text for the concept of life ownership in New Testament ethics. Using a historical-exegetical and theological-systematic approach, it demonstrates that the passage clearly declares that neither life nor death belongs to the individual believer. Both are to be lived and died “to the Lord,” affirming that Christians are ultimately the possession of Christ as Kyrios. This theocentric view directly challenges the modern secular principle of radical patient autonomy that underpins euthanasia and physician-assisted suicide. The study provides a detailed exegesis of Romans 14:7-9 in its literary and historical context, explores parallel New Testament texts on life ownership, and discusses its ethical implications for contemporary medical practice. It argues that Romans 14:7-9 offers strong biblical grounds for rejecting active euthanasia while supporting compassionate palliative care that honors human dignity until natural death. In the Indonesian context, where euthanasia is legally prohibited, this perspective provides a robust theological foundation for Christian bioethics and public policy. A truly good death, according to the New Testament, is one that occurs in submission to the sovereignty of the risen Lord.

Mohamad Djasuli; Siti Yunia Amalia; Dilla Rachma Ayu; Firdaushil Hasanah

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

Mely Hantari; Azriel Dani Danuarta; Ahmad Surya Hadinata

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

This study describes the fluctuating exports and imports over the past five years, from 2020 to 2024, which also influenced fluctuations in Indonesia's foreign exchange reserves. The purpose of this study is to determine the effect of exports and imports on Indonesia's foreign exchange reserves from 2020 to 2024. The research method is quantitative using secondary data obtained from the Indonesian Central Bureau of Statistics. The population in this study was 5 years from 2020 to 2024. Data analysis used classical assumption tests consisting of normality tests, multicollinearity tests, and heteroscedasticity tests. In addition, hypothesis tests were also used, consisting of partial tests, simultaneous tests, and coefficient of determination tests. The results of this study indicate that the export variable has a negative effect on Indonesia's foreign exchange reserves from 2020 to 2024. The import variable has a positive effect on Indonesia's foreign exchange reserves from 2020 to 2024. Export and import variables do not simultaneously affect Indonesia's foreign exchange reserves from 2020 to 2024. The implication of this research is that the government needs to manage export and import policies more effectively, as they do not always have the theoretical impact on foreign exchange reserves. Improvements in export quality and import controls are needed, as well as consideration of other factors such as foreign investment and economic policies to maintain the stability of foreign exchange reserves.

Gloria Carvallo; Soni Esrayanus Benu

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

Muhamad Rizki Firdaus; Grand Ace Jordan; Anggi Sri Haryati Simarmata

Majelis : Jurnal Hukum Indonesia 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Henny Wirianata; Viriany Viriany; Sri Sundari; Kartini Kartini

JURNAL RISET AKUNTANSI 2026 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to analyze the influence of profitability and capital structure on firm value, taking into account the role of financial condition as a mediating variable and corporate governance as a moderating variable. The main variables used include profitability (ROA), capital structure (DER), financial condition (Altman Z-score), firm value (Tobin’s Q/PBV), and independent commissioners as a moderating variable. This study employs a quantitative approach using secondary data analyzed via regression models, moderation tests, and the Sobel mediation test. The study was conducted on 45 companies from the property and real estate sectors that met the sample criteria, covering the period from 2019 to 2024. The results indicate that profitability does not significantly affect financial condition or firm value. Conversely, capital structure has a significant negative effect on financial condition but a significant positive effect on firm value. Furthermore, independent commissioners were found to mitigate the negative impact of capital structure on financial health. This study contributes by integrating mediation and moderation roles into a single model, and demonstrates that the relationship between financial variables and firm value is complex and contextual. These findings have implications for management and investors in understanding the importance of managing capital structure and financial health, and reinforce the role of corporate governance in risk management.

Aliyah Yaasin; Dhini Andriani; Gusmaneli Gusmaneli

Jurnal Nakula : Pusat Ilmu Pendidikan, Bahasa dan Ilmu Sosial 2026 Asosiasi Riset Ilmu Pendidikan Indonesia

Dependence on social media among students has become a phenomenon that negatively impacts their critical thinking abilities, including difficulties in analyzing information, evaluating sources, and drawing logical conclusions. This study aims to examine contextual learning strategies as an effort to overcome the decline in critical thinking skills caused by social media dependence. The method used is a library research approach by reviewing various scientific sources such as books, journals, and previous studies relevant to contextual learning and critical thinking. The results of the study indicate that contextual learning can improve students’ critical thinking skills by linking learning materials to real-life situations, using authentic problems, and encouraging active student involvement in the learning process. This strategy promotes students to become more reflective, analytical, and independent in responding to information, including content obtained from social media. In addition, contextual learning helps students develop the ability to filter information and build deeper understanding. The implication of this study suggests that the consistent implementation of contextual learning strategies can serve as an effective solution to enhance students’ critical thinking skills and reduce the negative effects of social media dependence in the learning process.  

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.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

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.

Mutiara Fadhila; Nabila Adilia Putri Marlinda; Nurhalizah, Rosa

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Organizations in the digital era face rapid and unpredictable changes characterized by volatility, uncertainty, complexity, and ambiguity, requiring strategic adaptation and effective change management. This study aims to synthesize empirical findings on the role of change management strategies, adaptive leadership, innovative organizational culture, and employees’ psychological readiness in supporting digital transformation and improving employee performance. The research employs a Systematic Literature Review (SLR) approach based on PRISMA 2020 guidelines, analyzing 23 selected peer-reviewed articles published between 2021 and 2026. The findings indicate that successful digital transformation is not solely determined by technological advancement but largely influenced by human-centered factors. Adaptive and transformational leadership plays a critical role in fostering trust, reducing resistance, and maintaining employees’ emotional stability during organizational change. Furthermore, an innovative organizational culture, transparent communication, and continuous training significantly enhance employee engagement, adaptability, and performance. Psychological factors such as stress and resistance can either hinder or support change outcomes depending on how they are managed. The study highlights the importance of integrating technological, structural, and human aspects to achieve sustainable organizational transformation. The implications suggest that organizations should prioritize human-centered change strategies, strengthen digital literacy, and promote adaptive leadership to remain competitive in the Society 5.0 era.

Daromes, Fransiskus Eduardus; Jao, Robert; Synarso, Bryan Ichiro

Dinamika Akuntansi Keuangan dan Perbankan 2026 Faculty of Economic and Business Universitas STIKUBANK

This study examines how environmental, social, and governance issues shape the impact of financial success on firm value. To understand the link between the variables, the legitimacy theory and signal theory are employed. The population used includes non-financial enterprises from 2019–2023 that are listed on the Indonesia Stock Exchange (IDX) and are part of the Refinitiv database. Secondary data was gathered from the Indonesia Stock Exchange, official corporate websites, and the Refinitiv database in the form of sustainability reports, annual reports, and ESG scores. The sample size is 176 company data points over 5 years, selected using the purposive sampling method. Firm value is positively and significantly impacted by financial success, according to the research findings. ESG also improves the link between firm value and financial performance, according to the study. Lastly, the study's results also show that ESG increases business value, while not significantly. These findings suggest that the study's ESG variable is a pure moderator variable. Furthermore, the implications of the research both theoretically and practically have been discussed.

Mispan Mispan; Hapyvania Tenda

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

Divorce has become an increasingly common reality in Christian family life and poses serious challenges for the church in carrying out pastoral family ministry. Theologically, divorce stands in tension with Christian ethics, which views marriage as a sacred and covenantal institution established by God. This article aims to analyze Christian ethics regarding divorce from a biblical theological perspective and to examine its implications for family ministry within the context of Ketapang, West Kalimantan. This study employs a qualitative research method with a theological-normative and contextual approach through a literature review of biblical texts, theological books, and scholarly journals. The findings indicate that Scripture affirms marriage as God’s ideal will, while divorce is understood as a consequence of human sinfulness and relational brokenness. In the context of Ketapang, social, economic, and cultural factors contribute significantly to the vulnerability of families to divorce. Therefore, the church is called to develop a contextual family ministry that not only upholds Christian ethical norms but also embodies love, justice, forgiveness, and restoration for broken families. This article emphasizes that Christian ethics concerning divorce must be practiced pastorally and transformatively within the life of the local church.

Ni Putu Chantika Aprilia Nariswari; Nyoman Sri Subawa

International Journal of Management 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The advancement of digital technology has encouraged e-commerce platforms to adopt interactive features such as Virtual Try-On to enhance a more visual and personalized shopping experience. This feature allows consumers to virtually try products, thereby assisting in product evaluation prior to purchase decisions. This study aims to analyze the effect of experiential value on customer engagement behavior, with customer satisfaction as a mediating variable. The research employs a quantitative approach through a survey of 150 respondents in Indonesia who have used Virtual Try-On, using a purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results indicate that experiential value has a positive and significant effect on both customer satisfaction and customer engagement behavior. Furthermore, customer satisfaction also has a positive effect on customer engagement behavior and partially mediates the relationship between experiential value and customer engagement behavior. These findings suggest that valuable technology-driven experiences can enhance customer satisfaction and encourage more active consumer engagement. This study contributes theoretically to the literature on digital consumer behavior and offers practical implications for e-commerce platforms in optimizing Virtual Try-On features.

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.

Tara Yurian Nadhifa; Retno Sari

Jurnal Ilmu Kesehatan 2026 Lembaga Pengembangan Kinerja Dosen

Background: Nallaswamy Class III alveolar ridge refers to an edentulous alveolar bone that has undergone resorption, resulting in a moderate ridge height with a knife-edge ridge form. This condition is relatively common and has been reported to reach a prevalence of approximately 89% in edentulous mandibles. Objective: To describe the prosthodontic treatment implications in patients with Nallaswamy Class III alveolar ridge using an acrylic resin removable partial denture (RPD). Case Report: A 22-year-old female patient presented to RSGM Soelastri with complaints of discomfort while chewing due to the loss of several posterior teeth in the mandible. The teeth had been extracted three years earlier due to caries and retained roots. Intraoral examination revealed healthy dentition in the maxillary arch and edentulous areas at teeth 35, 36, 45, and 46 in the mandibular arch. The alveolar ridge in the edentulous area showed a knife-edge form with moderate height, consistent with Nallaswamy Class III. Discussion: The condition was classified as Applegate-Kennedy Class III modification 1P with bilateral bounded saddle areas, which may affect mastication, aesthetics, and speech. Conclusion: Partial edentulism with a knife-edge alveolar ridge can be effectively managed using an acrylic resin removable partial denture.

Tjang, Yanto Sandy; Laurentius Prasetyo

Jurnal Filsafat dan Teologi Katolik 2026 STIKAS Santo Yohanes Salib Kalimantan Barat

The expression “I am” (egō eimi) constitutes one of the most distinctive and theologically significant elements in the Gospel of John and plays a central role in the revelation of Jesus’ identity. Far from functioning merely as a linguistic marker of self-identification, this expression serves as a medium of self-revelation through which Jesus discloses His relationship with God and the salvific meaning of His mission for humanity. This study aims to examine the theological significance of the “I am” sayings in the Gospel of John by exploring their biblical context, their roots in Old Testament tradition, and their christological and soteriological implications. Employing a qualitative approach through library research, this study applies an exegetical–theological method to the Johannine text, supported by relevant biblical-theological and exegetical literature. The findings indicate that the “I am” sayings with predicates portray Jesus’ role in the work of salvation through symbolic and relational language, while the absolute (without predicate) “I am” sayings explicitly affirm Jesus’ divine identity by echoing the revelation of the divine name in the Old Testament tradition. Consequently, the Gospel of John presents a high-level Christology that situates Jesus as the center of divine revelation and the source of salvation. This study affirms that the “I am” sayings carry not only doctrinal significance but also existential implications, inviting a response of faith and a lived relationship with Christ in the contemporary life of believers.

Mahesa Pangestu; Arief Suryono

Jurnal Hukum, Politik dan Humaniora 2026 Lembaga Pengembangan Kinerja Dosen

Contract law recognizes the concept of force majeure as a mechanism to address extraordinary circumstances that hinder the performance of obligations, namely unforeseen events beyond the debtor’s control that may result in the release or suspension of obligations. However, this concept has limitations, as it does not encompass situations such as economic or monetary crises. In the development of international contract law, the UNIDROIT Principles of International Commercial Contracts 2016 (UPICC) introduce the concept of hardship as a response to fundamental changes in circumstances that affect the economic equilibrium of the parties. Although hardship has not been explicitly recognized in Indonesian law, it is considered more relevant for addressing such conditions.This study aims to examine the historical development of the concept of hardship and to analyze the implementation of its underlying values in Indonesian legal practice. The method employed is normative legal research, utilizing primary, secondary, and tertiary legal materials. The findings indicate that, despite the absence of explicit regulation within the national legal system, the values of hardship have been reflected in several court decisions through approaches grounded in fairness and contractual adjustment.The implication of this study is that the concept of hardship has the potential to be explicitly adopted into Indonesian contract law in order to fill existing legal gaps and provide a more adaptive solution to changing circumstances, particularly in addressing economic or monetary crises that fall outside the scope of the force majeure regime

Wilyan Adiasari; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Health-related SMEs in Indonesia have significant opportunities to enter international markets, but many businesses still face limitations in digital capabilities, innovation, and readiness for external markets. This study aims to examine the influence of digital transformation on the success of health-related SMEs in going international, both directly and through business innovation as a mediator. The study employs a quantitative approach using a cross-sectional survey design involving 200 owners or key managers of SMEs in East Java, selected via purposive sampling. Data were analysed using Structural Equation Modelling-Partial Least Squares (SEM-PLS). The results indicate that digital transformation has a positive influence on business innovation and the success of going international. Business innovation also has a positive effect on internationalisation success and mediates the relationship between digital transformation and external market success. These findings confirm that digitalisation should not merely be understood as an operational tool, but as a strategic capability that must be integrated with product, process, marketing, and business model innovation. The research implications emphasise the importance of strengthening digital capabilities and business innovation to enhance the global competitiveness of Indonesian health-related SMEs

Alip Suryo Abdillah; Dorojatun Prihandono

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The digital era has fundamentally transformed the market landscape, requiring e-commerce platforms to understand the determinants of consumer behavior. This study aims to analyze the role of E-commerce Trust as a mediating variable in the relationship between Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment on Purchase Intention. Using a quantitative approach, data was collected from 326 active users of the Lazada platform in Central Java. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that the three main factors ease, usefulness, and enjoyment have a positive and significant influence on Brand Trust and consumer Purchase Intention directly. Furthermore, it was found that E-commerce Trust acts as a crucial mediator that strengthens Purchase Intention through positive user experience. Theoretically, this study strengthens the Technology Acceptance Model (TAM) framework and the context of Cross-Border E-commerce (CBEC) in the digital retail industry. Practically, these findings emphasize the importance of optimizing platform features to enhance transaction convenience and security and build long-term loyalty. The research's implications suggest that platform managers should focus on both aesthetics and functionality to create a credible and enjoyable digital shopping ecosystem for consumers in developing regions.

Riny Tri Yuliandita; M.Natsir Nugroho; Nofierni Nofierni

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.