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This study aims to examine the role of human resource managers in strategic decision-making regarding employee training and development programs. The research method used is a literature study that analyzes various relevant theories and previous research findings. The results indicate that the role of HR managers has shifted from administrative functions to strategic business partners who are responsible not only for implementing training programs but also for long-term planning based on competency needs analysis. Factors such as leadership support, organizational culture, resource availability, and technological advancement significantly influence the quality of strategic HR decisions. Well-aligned and data-driven decisions enhance training effectiveness, employee motivation, and organizational productivity. This study highlights the importance of analytical capability, adaptive leadership, and digital technology utilization for HR managers to develop relevant and competitive training policies. The findings are expected to serve as a reference for organizations in formulating more targeted human resource development strategies that positively impact overall organizational performance.  

This thesis examines the management of waqf empowerment at Yayasan Pemberdayaan Insan Mandiri (YAPIM) in Ciledug, Tangerang. The focus is to understand how waqf empowerment is implemented and to identify both supporting and inhibiting factors. The aim is to see how waqf management contributes to community welfare and what challenges are faced in practice. The research uses a qualitative approach with structured interviews involving ten informants, including YAPIM’s management and local community leaders, supported by observation and documentation. Findings show that YAPIM has developed a cash waqf program to acquire land for community needs. The land is utilized to build dormitories for orphans and underprivileged groups, showing the social value of waqf. At present, waqf empowerment remains in the developmental stage due to the lack of a dedicated institution managing waqf assets. Its use focuses on education and the economy, though obstacles include limited organizational capacity and public hesitation. To ensure sustainability, the study recommends training for nazhir (waqf managers) to improve professionalism and strengthen waqf management.    

This community service activity aims to improve the competence of parents and managers of children with special needs resources in providing education effectively and sustainably. This training was motivated by the still low understanding of institutional managers regarding school resource management, especially in the aspects of planning, utilization, and evaluation of human resources and infrastructure. The activity was carried out on Sunday, October 19, 2025, through the stages of opening, delivery of materials, interactive discussion sessions, filling out questionnaires, and closing. The implementation method involved a participatory approach so that participants could play an active role in the learning process. The implementation of the community service took place in a special room of the Lazama institution. It was attended by approximately 20 participants consisting of special needs school management and parents. The results of the activity showed that participants experienced significant improvements in their understanding of concepts and practical skills in school resource management. Ninety-two percent of participants stated that the training material was highly relevant, 88% stated that their understanding improved, and 85% stated that they were ready to implement the strategies they had learned. The training also encouraged the formation of an internal resource management team at the KAZAMA Institute as a follow-up to the program. This activity not only increased the individual capacity of participants but also strengthened sustainable institutional governance. This community service activity successfully raised new awareness about the importance of collaborative, adaptive, and sustainability-oriented educational resource management, particularly in schools serving children with special needs.

The implementation of risk management is an important method that is carried out in order to identify risk factors that may arise during the implementation of the project. However, the implementation of risk management still faces some obstacles in its implementation. Therefore, this study aims to analyze the barriers to the implementation of risk management in construction projects in Surabaya. A total of 80 respondents filled out questionnaires from construction service providers including contractors and consultants. Respondents involved include professional experts such as Project Managers, Site engineers, Site managers, implementers, estimators, General Managers and Company Directors. Data processing using fuzzy AHP method as a data processing tool and decision making. The results of the study revealed that the main factors that can hinder the implementation of cost risk management are inaccurate cost estimates (Y4) with the highest weight of 0.433, lack of quality Control (Qc) supervision criteria (Y5) is ranked second with a weight of 0.288, poor coordination between stakeholders (owner,contractor and consultant) (Y1) is ranked third with a weight of 0.274, lack of risk management training (Y3) is ranked fourth with a weight of 0.005, and some, old age) (Y2), the work can not be done according to the work drawings (Y6), limited skilled human resources (Y7), materials not according to specifications (Y8), improper initial cost estimation (Y9), late progressive payment from the owner (Y10) ranked fifth jointly because it has an equivalent weight value of 0.These findings conclude that accurate cost estimation (Y4) is very important in construction projects because it becomes the main basis in budget planning, decision making, and risk management.

One of PT Pertamina Patra Niaga Fuel Terminal Sanggaran's CSR initiatives is the community-based turtle conservation program, or Turtle Conservation and Education Center Serangan (TCEC), which focuses on biodiversity and community empowerment. With the help of this program, turtles in Serangan Village that are in danger of going extinct will continue to exist. Serangan Village is a top priority when conducting CSR initiatives in the areas of biodiversity and social empowerment because it is part of the company's operational region. The program's main objective is to raise and care for turtles at TCEC, including feeding hatchlings and turtles, examining turtles' health, monitoring, turtle socialization and education, turtle inhealth training, saving turtles from South Bali's beaches and many more. The Poins of SDGs Goal 4 Quality Education, Goal 8 Decent work and Growth Economic, and Goal 15 Life on Land are achieved in part because to this program. 19 local workers were employed by this program, which earns $200 million annually. In order to carry out its duties and responsibilities, the Conservation Office and Turtle Education has an organizational structure filled by managers from traditional villages. The Turtle Conservation and Education Center was initially founded as a result of a village community movement that has a focus on turtle conservation in collaboration with WWF, BKSDA (Nature Conservation Agency; Indonesia), Udayana University Bali and is under the auspices of the traditional village of Serangan. The TCEC released almost 20,000 baby turtles as part of conservation efforts to ensure their survival. A number of G20 Summit attendees paid TCEC Serangan a visit, which demonstrated how the world acknowledged its struggle with turtle conservation. TCEC Serangan is the recipient of numerous national and international honors, including the Kalpataru (the award given to individuals or groups for their services in preserving the environment in Indonesia).

The era of globalization is an era of quality competition, where only thosebwith high competence will be able to compete in the free market. Therefore, developing high-quality human resources is something that cannot be compromised. Education that supports development in this era is education that can foster students’ potential’ enabling them toface and overcome life’s challenges. Thus, in the learning process, teachers should not only serve as models or sources of knowledge but also act as learning managers. As learning managers, teachers play an important role in creating a learning environment that allows students to learn confortably and effectively. Based on observations at SMA Negeri 2 Taniwel, it was found that students in class X-2 have low learning outcomes in sociology. The writer’s observation in class indicated that sociology learning was dominated by lecture methods, resulting in students being less active during the learning process. According to research conducted by Al Muchtar (1991), learning in social studies education does not sufficiently simulate students to be actively involved in the learning process. Furthermore, the teaching and learning process of social studies carried out bye teachers has not been able to faster a learning culture among students, wich in turn significantly affects their learning achievement and outcomes. To support active learning strategies, teachers can apply various relevant learning models. Therefore, the learning process will become more varied, innovative, and constructive, creating interaction between teachers and students, among students themselves, and between students and other learning resources.

The web-based MSME Data Collection Information System at the Central Sumba Cooperative, SME, Industry and Trade Office aims to improve efficiency in managing data and information related to Micro, Small and Medium Enterprises (MSMEs) in the Central Sumba region. This system is designed to simplify the process of data collection, monitoring, and reporting on MSMEs, which was previously done manually. Using web-based technology, this system can be accessed by MSME managers, local governments, and other relevant parties in order to accelerate data-driven decision making. This information system provides MSME data collection features, structured data storage, MSME development reporting, and statistical analysis that can assist in policy planning to improve the competitiveness and welfare of MSMEs in Central Sumba. With this system, it is hoped that it can support the development of the MSME sector in Central Sumba to be more transparent, accurate, and integrated.

Tourism in culturally hybrid destinations requires the integration of authentic experiences, technology adoption, and religious values to foster sustainable competitiveness. This study investigates how tourist experience quality and technology-enhanced tourism activities influence revisit intention through the mediating role of perceived halal value in Samosir, North Sumatera. A quantitative survey was conducted with 300 Muslim visitors, and data were analyzed using partial least squares structural equation Modeling (PLS-SEM). The results revealed that both tourist experience quality and technology-enhanced tourism activities significantly improved perceived halal value, which, in turn, strongly predicted revisit intention. Technology-enhanced activities exerted the strongest direct and indirect influences, confirming their role as a dominant driver of halal value creation. Mediation tests showed that perceived halal value significantly strengthened the pathways from both antecedents to revisit intentions. The model explained 67.8% of the variance in perceived halal value and 63.1% of the variance in revisit intention, indicating its substantial explanatory power. This study was limited by its focus on a single destination and its cross-sectional design, which may constrain generalizability and causal inference. Despite these limitations, the findings contribute to halal tourism literature by demonstrating the critical role of technology in reinforcing value perception and loyalty in emerging Muslim-friendly destinations. Practically, this study highlights the need for destination managers to integrate authentic cultural experiences with smart halal-compliant technologies to enhance tourist trust, satisfaction, and long-term commitment.Practically, the study provides actionable insights for destination managers and policymakers to integrate smart, halal-compliant technologies with authentic cultural experiences, thereby strengthening tourist trust, satisfaction, and sustainable competitiveness in halal tourism markets.

Children development in the digital era confronts substantial challenges stemming from rapid technological advancements. Children of the current generation, specifically Gen Z and Post Gen Z, are immersed in digital technology from a young age. Early childhood represents a demographic highly susceptible to the detrimental influences of digital media. Consequently, it is imperative to ensure that digital media utilized in early childhood education not only effectively fosters children's skills and knowledge but also remains secure and avoids producing adverse outcomes. This community service project purpose is to provide children with healthy internet literacy and to conduct training on creating digital content for them. This activity's focus was on managers and children of Mizan Amanah Orphanage for Orphans and the Poor in Surakarta. Asset-Based Community Development (ABCD) approach was utilized, with the goal community empowering by leveraging its inherent potential and resources. Implementation phases involved a needs assessment (Discovery), defining aspirations (Dream), creating the training module (Design), finalizing a plan through a Focus Group Discussion (Define), and executing the training (Destiny). The processed questionnaires from all participants concluded that workshop material was highly beneficial and tutor's delivery was satisfactory. 63% of participants were satisfied, and 32% were very satisfied.

This study aims to identify five basic principles of ecotourism, namely conservation, education, recreation, economy, and community participation in Turgo-Merapi Tourism Village using qualitative methods. Primary data was obtained through uninvolved observation and semi-structured interviews with the community, tourism village managers, and actors of ecotourism activities in Turgo-Merapi Tourism Village. Secondary data was obtained from the study of relevant documents and data provided by the tourist village manager in the form of documentation of ecotourism activities. The results showed that the conservation principle was identified as the most dominant principle applied in almost all activities in Turgo-Merapi Tourism Village. The application of the principles of education, economy, recreation, and community participation still varies for each tourism activity. Therefore, efforts are needed to improve tourism education programs and economic empowerment based on local community participation. This study has limitations because it only identifies the basic principles of ecotourism as the results of the research. Further research should focus on examining the best strategies to strengthen the integration of conservation, economy, education, recreation, and community participation in the development of ecotourism-based tourism destinations. Thus, the development of ecotourism in Turgo-Merapi Tourism Village is expected to be sustainable and bring greater benefits to the community and the environment.

This study aims to analyze how the integration of Islamic economic values operates in the management of School Operational Assistance (BOS) funds in Islamic schools and to identify supporting and inhibiting factors, as well as stakeholders’ perceptions regarding the application of sharia values in financial administrative practices. The research employs a qualitative descriptive approach using data reduction, data display, and conclusion drawing stages. The findings reveal that Islamic economic principles such as amanah (trustworthiness), sidq (honesty), al-‘adl (justice), and mas’uliyyah (accountability) have been internalized within the organizational culture and individual behavior of school managers, although not yet fully institutionalized. Supporting factors include religious leadership, Islamic ethical organizational culture, and community participation, while the main constraints involve limited human resources, low literacy in sharia accounting, and the absence of a faith-based monitoring system. Stakeholders demonstrate a strong moral awareness of sharia values but with limited technical understanding. The study concludes that effective integration requires synergy between spiritual values, technical capacity, and institutional policies to establish transparent and socially just financial governance in Islamic education institutions.

Advancements in modern information technology continuously require companies to present complex data more effectively, especially within the scope of sales management and business decision-making. Dashboards are essential, interactive tools that enable professionals and managers to make strategic decisions quickly, confidently, and based on accurate data visualization. This study focuses on designing an intuitive and user-centered Sales Monitoring Dashboard UI/UX for One Direction at PT. XYZ by applying the five iterative stages of the Design Thinking method, namely empathize, define, ideate, prototype, and test. Key user needs identified include real-time performance summaries, streamlined navigation flow, informative visual hierarchy, and visuals that remain consistent with corporate identity and brand values. The System Usability Scale (SUS) test involving 19 respondents resulted in an excellent average score of 80.92. These findings demonstrate that the Design Thinking approach effectively produces a user-friendly, consistent, and data-driven dashboard interface that supports timely, accurate, and informed business decisions.

The general problem faced by cooperatives is the low quality of Human Resources (SDM) managerial in managing the entities owned by these members. So the specific objective of this community service is directed at constructing the management's understanding of entrepreneurial-based cooperative management which is derived to answer 3 (three) specific problems, namely: (1) what is meant by cooperative entrepreneurship towards prosperous members?; (2) why is cooperative entrepreneurship important for student cooperative managers towards prosperous members? and (3) how to internalize cooperative entrepreneurship in student cooperative managers towards prosperous members? The method used is Focus Group Discussion (FGD) with participants being the management of the Student Cooperative (Kopma) al-Kautsar UIN Sayyid Ali Rahmatullah Tulungagung. The results of the service show that Kopma members have the same insight in perceiving cooperative entrepreneurship, namely the entrepreneurial spirit of members. Entrepreneurial spirit is a member modality shown by the creativity and independence of members. Meanwhile, the strategy to internalize cooperative entrepreneurship is by translating cooperative values ​​reflected in a responsible attitude implemented in the form of an Annual Members Meeting (RAT).

This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

Islamic economics is an economic system based on the principles of the Qur’an and the Sunnah, with the aim of providing benefit (maslahah) for humanity. Conceptually, Islamic economics is fixed, but in practice, depending on certain situations and conditions, it may change or be applied more broadly. The main principles of Islamic economics consist of four elements: tawhid (monotheism), balance, freedom of will, and responsibility. Production is not only about creating goods from materials that do not exist, but also about producing goods that are useful and beneficial. The goal of production is to achieve happiness in both the worldly life and the hereafter, based on the principles of maqasid al-shariah. Production must be in accordance with Islamic values, so that it does not conflict with the protection of religion, life, intellect, lineage, and wealth. Production priorities should follow basic needs, secondary needs, and complementary needs, while taking into account justice and social aspects such as zakat and charity. Production must be carried out optimally, and the results should be distributed fairly among owners, managers, administrators, and workers. Factors of production such as natural resources, labor, capital, management, technology, and raw materials are also inseparable from the production process.

This study aims to formulate strategies for developing Village-Owned Enterprises (BUMDes) through the utilization of natural resources in the durian plantation sector in Dahai Village, Paringin District, Balangan Regency. The research employed a qualitative approach with a case study design, involving village officials, BUMDes managers, village facilitators, and community members as informants. Data were collected through in-depth interviews, observation, and document analysis, and then analyzed thematically using descriptive methods. The findings indicate that BUMDes Dahai Maju Berkarya holds strategic potential in developing durian plantations, with positive feasibility projections in market, technical, managerial, and financial aspects. Furthermore, the mentoring process improved human resource capacity and community participation, although challenges remain in terms of capital, technical expertise, and digital marketing needs. The study concludes that durian plantation development through BUMDes is feasible and can enhance community welfare while strengthening local economic independence. Practical implications highlight the need for financial support and external partnerships, while theoretical contributions enrich the literature on village development based on local potential with a focus on specific commodities.

This study aims to analyze the multi-stakeholder perspectives on the development of the Pelawan Forest Biodiversity Park (Taman Kehati Hutan Pelawan) through the healing forest concept as an innovation in sustainable tourism in Central Bangka Regency, Indonesia. A mixed-method approach was employed, combining interviews, observations, and questionnaires involving 45 respondents from local government, tourism managers, communities, and visitors. The findings indicate a high level of understanding and support toward the healing forest concept, with Likert scale scores ranging from 4.1 to 4.4, reflecting strong agreement on the integration of conservation-based and mental-wellness tourism. Environmental comfort and tourist interest in the healing concept emerged as the main factors promoting the site’s development potential. Stakeholder perspectives reveal aligned objectives among the government, community, and tourism actors to establish Pelawan Forest as an environmentally friendly quality tourism destination. This research emphasizes the importance of multi-stakeholder collaboration and sustainable governance to ensure tourism development that provides economic benefits while maintaining ecological balance and enhancing visitors’ mental and physical well-being.

This study aims to examine the impact of digital payments, budget target clarity, and reporting systems on the performance of Village-Owned Enterprises (BUMDes) in South Lampung Regency. The research background is motivated by the fact that the performance of BUMDes nationally, including in the region, remains relatively low, with most still categorized as pioneers or beginners. The research method used is quantitative with a survey approach using a questionnaire, distributed to 77 BUMDes managers who met the sample criteria. Data were analyzed using Partial Least Squares-based Structural Equation Modeling (SEM-PLS) with the SmartPLS 4.0 software. The findings indicate that the reporting system has a significant positive effect on BUMDes' performance. Conversely, digital payments and budget target clarity were found to have no significant effect. These findings imply the importance of strengthening reporting systems that prioritize transparency, accuracy, and ease of access as a strategic step to improve BUMDes performance. Meanwhile, the adoption of digital payments and improved budget planning still require support through enhanced human resource capacity and adequate infrastructure. Practically, this research contributes valuable insights for BUMDes managers and local governments in formulating policies for institutional strengthening.

  Abstract. The writing of this thesis aims to find out the implementation of the Standard Operating Procedure (SOP) for Organizing Meetings in Padang Four Star Hotels. The approach used in this research is descriptive qualitative. Observation, interviews, and documentation are used for the data collection process. There are 4 respondents from banquet employees, and 3 respondents from guests who have used meeting services at Hotel Bintang Empat Padang. By listening and transcribing and using NVivo software to analyze the data. The results of the research obtained that the implementation of the Standard Operating Procedure (SOP) for Organizing Meetings at the Four Star Hotel Padang has not been optimal. seen from the role of event technicians (engineering), officers, supervisors, and banquet managers who have not fully implemented properly according to the Standard Operating Procedure (SOP) that has been set. Companies can consider conducting training and periodic evaluation and supervision to ensure that all banquet employees have adequate knowledge of the Standard Operating Procedure (SOP).   Keywords: , , 

The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.