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This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

This study examines students’ understanding and application of Qawāʿid al-Fiqhiyyah in their daily muamalah practices and its implications for their ethical behavior. Using a descriptive qualitative approach, the research involved twenty students who provided data through questionnaires, in-depth interviews, and observations. The findings indicate that most students possess a solid understanding of the function of legal maxims as general principles guiding Islamic legal reasoning and as analytical tools for addressing contemporary issues. They are able to apply Qawāʿid al-Fiqhiyyah in various modern activities, such as digital transactions, social interactions, and financial management, which helps them act with greater caution, fairness, and responsibility. Nevertheless, several challenges remain, including difficulties in understanding Arabic terminology, limited contextual examples, and environments that do not always support consistent application. This study concludes that strengthening practical understanding and contextual learning is essential for Qawāʿid al-Fiqhiyyah to function effectively as a moral and Sharia-based guide for students navigating the complexities of modern life.

This study aims to analyze the effect of price and product quality on purchasing decisions of Gudang Garam Signature Kretek cigarettes in the premium machine-made kretek segment. The Indonesian tobacco industry continues to face sustained regulatory pressure through excise tax increases and intensifying brand competition, prompting consumers to reassess purchasing decisions using both rational evaluation and experiential judgment. A quantitative correlational approach was employed in this study. Primary data were collected through structured Likert-scale questionnaires distributed to 100 active consumers of Gudang Garam Signature Kretek selected using purposive sampling techniques. Data analysis was conducted through validity testing, reliability testing, and multiple linear regression analysis using SPSS software. The results indicate that price and product quality have a positive and significant influence on purchasing decisions, both partially and simultaneously. Product quality emerged as the most dominant factor, suggesting that premium cigarette consumers prioritize consistent quality, taste, aroma, and overall consumption experience as the primary basis for decision-making. Meanwhile, price remains an important rational reference for assessing the fairness between perceived benefits and financial sacrifice. Simultaneously, both variables explain 50 percent of the variation in purchasing decisions, while the remaining variance is influenced by other factors outside the research model. These findings highlight that purchasing decisions in the premium cigarette market are shaped by a value-based assessment, where sustained product quality and adaptive pricing strategies play a critical role in maintaining consumer loyalty amid regulatory pressure and evolving market dynamics

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

This paper aims to find out the process of issuing permits for checking and unloading cargo outside the customs area at the customs and excise office, this application must have a permit that must be fulfilled to be managed by the agent, because the implementation of checking and unloading cargo outside the designated area without obtaining a permit can be subject to criminal sanctions as regulated in Article 102 letter (b) of Law Number 17 of 2006 concerning Customs Due to port congestion, ships can dock outside the customs area (out custom area) by fulfilling certain requirements and following the procedures set by the Customs and Excise authorities. in managing permits, agents often encounter obstacles or constraints when issuing permits that are detrimental to certain parties. Therefore, the responsible party of PT. Bahari Eka Nusantara Belawan branch must coordinate and have accurate accuracy in the process of issuing this permit. The role of PT. Bahari Eka Nusantara Belawan branch is very important for parties who participate in the process of managing permits outside this area. This permit is crucial to avoid criminal charges against those responsible for checking and unloading outside the customs area. It can be concluded that there are still obstacles or errors in data input that can cause delays in approval of permits for checking and unloading outside the customs area.

This study is motivated by the rapid advancement of digital marketing and the increasing influence of psychological factors in shaping consumer behaviour, particularly among Generation Z, who are highly exposed to social media and global trends in imported skincare products. This phenomenon suggests that purchase decisions are not solely driven by digital marketing strategies but are also significantly influenced by emotional drivers such as Fear of Missing Out (FoMO). Accordingly, this study aims to analyse the effects of affiliate marketing, WhatsApp status, celebrity advertising, and FoMO on the purchase intention of Generation Z consumers in Tangerang City. Specifically, the study pursues five objectives: (1) to examine the effect of affiliate marketing on purchase intention; (2) to analyse the influence of WhatsApp status on purchase intention; (3) to investigate the impact of celebrity advertising on purchase intention; (4) to evaluate the effect of FoMO on purchase intention; and (5) to assess the simultaneous effects of all independent variables on purchase intention. This study adopts a quantitative approach using a survey method, with data collected through structured questionnaires administered to 250 respondents selected via accidental sampling. Data were analysed using multiple linear regression with the aid of SPSS software to examine the relationships among variables. The findings reveal that all independent variables exert a positive and statistically significant influence on purchase intention, with FoMO emerging as the most dominant predictor. These results underscore the greater role of psychological factors relative to digital marketing strategies in driving purchase intention among Generation Z consumers.The contribution of this study lies in integrating digital marketing strategies and psychological factors into a single empirical model, while also highlighting the growing importance of interpersonal digital communication, such as WhatsApp, in contemporary marketing contexts. From a practical perspective, the findings provide managerial implications for businesses to design marketing strategies that are not only informative but also capable of creating urgency and fostering emotional engagement among consumers.    

This study analyzes the impact of fixed asset revaluation on corporate income tax liabilities in the domestic shipping sector. The background of this research is based on the importance of accurate fixed asset valuation in tax calculations, particularly for assets subject to value fluctuations, such as ships. The objective of this study is to identify the difference between the book value and the revalued value of ship fixed assets, and to analyze its implications for tax liabilities. This research uses a quantitative approach with descriptive analysis methods, utilizing secondary data from the financial statements of PT. ABC as a case study. The Wilcoxon signed-rank test was used to test the significant difference between the book value and the revalued value of assets. The results show a significant difference between the book value and the revalued value of PT. ABC's ship assets, resulting in an increase in tax liabilities. This research has significant implications for companies in implementing proper accounting practices and complying with applicable tax regulations, as well as for tax authorities in improving supervision and tax compliance.

The hyper-connected work era has fundamentally blurred the temporal and psychological boundaries between professional and personal spheres, triggering a productivity paradox phenomenon where increased digital connectivity is inversely proportional to long-term cognitive efficiency. Consequently, this research aims to explore deeply and comprehensively the critical roles of cognitive resilience and digital wellbeing strategies as vital preventive mechanisms against the rising risk of burnout resulting from cumulative cognitive fatigue. Employing a qualitative approach with a rigorous literature review design, this study synthesizes extensive secondary literature retrieved from accredited academic databases and global policy reports within the last five years to analyze current trends and theoretical frameworks. The in-depth analysis reveals that cognitive resilience, significantly bolstered by metacognitive digital literacy, functions as an adaptive shield against the mounting pressures of information overload and attention fragmentation. Furthermore, the findings emphatically confirm that sustainable productivity is not achieved through borderless connectivity, but rather necessitates disciplined cognitive energy management and the strict implementation of "right to disconnect" protocols. Concluding the study, it is strongly recommended that organizations integrate comprehensive digital wellbeing policies into their work culture architecture to safeguard long-term employee performance and ensure organizational sustainability amidst the challenges of the attention economy.  

This study try to examine the impact of institutional, managerial, and public kepemilikan structures on the level of environmental, social, and governance (ESG) practices in manufacturing companies listed on the IDX between 2020 and 2024. This study's findings are supported by increasing transparency and business continuity, also in guiding ESG practices. The research method that is used is quantitative analysis using panel regression analysis. The study's sample consists of 27 manufacturing companies selected using the purposive sampling method, yielding a total of 135 observations over of a few years. The analysis's findings indicate that all the ownership do not significantly affect ESG. Conversely, company size and employee productivity as control variables have a positive impact on the ESG threshold. This shows the structure of kepemilikan is not the most important factor in determining ESG transparency for Indonesian manufacturing companies, which are primarily focused on the importance of jangka pendek. Implicitasi penelitian ini mengindikasi bahwa pengungkapan ESG is more negatively impacted by internal company capacity than by stock composition, therefore external regulations and technical assistance are crucial factors in guiding business operations.

This research explores the meaning of leadership in employee experiences at Ayam Uleg Cak Abit outlets in Malang City using a transcendental phenomenological approach. In the context of culinary organizations operating 24 hours without formal managerial structures, leadership is understood not merely as a structural position but as relational experiences shaping daily work life. This study involves six participants (two leaders and four employees) selected through purposive sampling, with data collected through in-depth interviews, non-participatory observations, and documentation. Data analysis follows Moustakas' (1994) four stages: epoche, phenomenological reduction, imaginative variation, and synthesis of meanings and essences. Findings reveal that employees perceive meaningful leadership through leader's direct presence, involvement in operational work, emotional support during high-pressure situations, and creating work environments valuing each employee's contribution. Leadership essence emerges through authentic relationships, consistent exemplary behavior, and sincere care in daily interactions rather than formal authority or hierarchical position. This research contributes to leadership theory by providing phenomenological perspectives and offers practical implications for developing more humanistic leadership practices in informal organizations. The study concludes that meaningful leadership in culinary outlets is built through trust, open communication, and ability to build significant relationships with employees.

This study aims to analyze the strategic management of disaster services in handling flood-affected communities in Surabaya City. This study uses a qualitative descriptive approach with an analytical framework of strategic management theory according to Wheelen and Hunger (2008), which includes four main stages: environmental observation, strategy formulation, strategy implementation, and evaluation and control. Data were obtained through documentation studies, field observations, and secondary data searches from official reports from the Regional Disaster Management Agency (BPBD), the Central Statistics Agency (BPS), and relevant online sources. The results show that the BPBD of East Java Province has implemented a systematic strategic management cycle in disaster services. During the environmental observation stage, the BPBD was able to identify the main threat in the form of the dominance of hydrometeorological disasters, particularly floods. During the strategy formulation stage, the BPBD established a mission, objectives, and strategic policies focused on disaster risk reduction, increasing community preparedness, and strengthening cross-sectoral coordination. Strategy implementation is realized through mitigation, preparedness, and emergency response programs, as well as the utilization of early warning systems and command centers. Meanwhile, evaluation and control are carried out continuously through monitoring disaster events and adjusting policies based on actual conditions in the field. The flood-affected community management strategy demonstrates a responsive and collaborative approach, despite still facing structural challenges such as tidal flooding and limited drainage infrastructure. This study concludes that implementing strategic management based on the theory of Wheelen and Hunger (2008) can improve the effectiveness of disaster services, but requires strengthening long-term mitigation and community empowerment.

This study discusses the position of persons with disabilities, especially those with mental and intellectual disabilities, in carrying out legal actions following the judicial review of Article 433 of the Civil Code through the Constitutional Court Decision Number 93/PUU-XX/2022. Prior to this amendment, Article 433 of the Civil Code used discriminatory terms and automatically placed persons with disabilities under guardianship, thereby eliminating their legal capacity as independent legal subjects. This Constitutional Court decision changed the phrase "must be guarded" to "can be guarded" and emphasized that the placement of guardianship can only be made based on a competent medical diagnosis. The research method used is normative juridical through a statutory approach and court decisions. The results of the study show that the change in norms restores the constitutional rights of persons with disabilities, including the right to autonomy, equality before the law, and protection from discrimination. In addition, this change directly affects the requirements for capacity in making agreements according to Article 1320 of the Civil Code, so that persons with mental disabilities who have the capacity are still considered capable of acting. Therefore, this decision is an important step in realizing a legal system that is more inclusive, just and respects the dignity of people with disabilities.

The growing number of alleged medical malpractice cases in Indonesia, particularly physicians’ misdiagnosis resulting in patient death, underscores the need for stronger legal certainty and accountability in healthcare services. Physicians are professionally obligated to conduct diagnosis and medical treatment in accordance with professional standards, service standards, and standard operating procedures; however, negligence may occur and lead to severe harm. This study aims to analyze the legal provisions governing physicians’ liability for misdiagnosis causing patient death and to examine the forms of legal responsibility that may be imposed. The research applies a normative juridical method using a case approach and literature review, relying on primary legal materials such as the Indonesian Civil Code, the Criminal Code, the Medical Practice Law, the Hospital Law, and Law Number 17 of 2023 on Health, supported by secondary and tertiary sources. The findings indicate that physicians may be held liable under civil, criminal, and administrative law if the essential elements of medical negligence are proven, namely duty of care, breach of duty, harm (including death), and a causal relationship between the misdiagnosis and the fatal outcome. Moreover, liability may extend to hospitals under the doctrines of vicarious liability, hospital liability, and strict liability. This study implies the importance of strengthening professional competence, reinforcing disciplinary mechanisms, and ensuring balanced legal protection for both patients and healthcare professionals within Indonesia’s health law framework.

This study discusses the function of corporate criminal liability for State-Owned Enterprises (SOEs), particularly SOEs, by examining a case of corruption in the sale of commodities at Perum Bulog Jakarta in 2022-2023, which caused financial losses to the state amounting to approximately IDR 7.192 billion. This case illustrates the abuse of authority by SOE officials, which not only reflects individual violations but also is a symptom of weaknesses in the culture of internal control and compliance in state-owned companies. The purpose of this study is to examine the regulation and application of the principle of corporate criminal liability in State-Owned Enterprises (SOEs) with reference to Law Law Number 31 of 1999 in conjunction with Law Number 20 of 2001 concerning Eradication of Corruption Crimes, the latest Criminal Code (Law Number 1 of 2023), and Supreme Court Regulation Number 13 of 2016. The method used is normative legal research with a juridical approach, which focuses on the review of legislation, the concept of corporate criminal liability, and the analysis of related court decisions. The results of the study show that acts of corruption involving Bulog have fulfilled the elements of corporate criminal liability, because they were carried out in the exercise of official authority and were intended for the benefit of the institution. The application of the provisions in the new Criminal Code, particularly Articles 45 to 47 and Article 118, confirms the position of corporations as legal subjects in the criminal law system. The implications of this research highlight the need to strengthen the Good Corporate Governance (GCG) system in SOEs and the need for consistent enforcement of corporate criminal liability by law enforcement officials to ensure justice, transparency, and the prevention of structural corruption in Indonesia.  

This study investigates the optimization of claims under the Indonesian Case-Based Groups (INA-CBGs) payment mechanism within the National Health Insurance Program (Jaminan Kesehatan Nasional) at Hospital X in Serang. The research aims to analyze the influence of managerial competence, digital adoption, and organizational behavior on claim effectiveness, with policy implementation serving as a moderating variable. Employing a quantitative explanatory approach, data were collected from 144 respondents comprising management staff, casemix teams, and medical record officers through questionnaires and structured interviews. Structural Equation Modeling–Partial Least Square (SEM-PLS) was applied to examine the relationships among variables. Findings reveal that managerial competence, digital adoption, and organizational behavior significantly and positively affect the optimization of INA-CBGs claims. Furthermore, the implementation of the National Health Insurance Program policy strengthens these relationships, enhancing claim efficiency and equity. The results align with the Resource-Based View theory, highlighting the strategic role of internal resources in achieving organizational performance. Managerial implications include capacity building for managers, integration of hospital information systems (SIMRS) with e-Claim platforms, and fostering collaborative organizational culture. Overall, the study underscores the importance of managerial, technological, and behavioral factors, moderated by policy implementation, in improving hospital claim optimization under the INA-CBGs system.

Tax extensification through the Policy of Integrating the Population Identification Number into the Taxpayer Identification Number is a new breakthrough of the Directorate General of Taxes which comes from the many public complaints about the number of government identity numbers that need to be owned, therefore the Single Identification Number (SIN) will be implemented between the Population Identification Number and the Taxpayer Identification Number. This research was conducted to find out how the Tax Extensification of the Population Identification Number Policy becomes a Taxpayer Identification Number in order to increase compliance of individual taxpayers at the West Bekasi Pratama Tax Service Office in 2022. This research method uses a qualitative descriptive method. The results of this study indicate that the implementation of Extensification on the existence of the Population Identification Number policy into a Taxpayer Identification Number has been able to increase the number and compliance of taxpayers. However, there are still obstacles in the form of many taxpayers who feel complicated by the matching process due to differences in data in the Population Identification Number and in the Taxpayer Identification Number which affects the initial process in the form of matching has not been fully achieved, and there is still a lack of tax education owned by taxpayers. And some of the ways that can be done to help Extensification of this policy is to conduct intensive and equitable socialization and counseling by utilizing technology and social media so that the education and information conveyed can be received by taxpayers.

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

This research is motivated by the importance of financial management, especially financial accounting, as the key to company sustainability, however, it was found that CV. Rensa Wallpaper, although it has made financial reports (Balance Sheet and Profit and Loss Statement), its implementation is not in accordance with SAK ETAP and there is no urgency to make other reports (such as equity change reports and cash flow reports). The type of research used is a case study research using a qualitative method, namely a method that collects, compiles, interprets, and analyzes data to solve the problems faced. While the research approach used is a descriptive approach. The data used in this study are primary data and secondary data. Overall, the results of the study indicate that although CV. Rensa Wallpaper carries out financial management that includes four basic elements (Planning, Organizing, Directing, and Controlling), the implementation of its financial reporting is still incomplete and not fully in accordance with SAK ETAP due to the incompleteness of the reports presented (there is no Statement of Changes in Equity and Cash Flow Statement) and the existence of account items that are not presented in the Balance Sheet.

Micro, Small, and Medium-Sized Enterprises (MSMEs) are critical to the Indonesian economy because they provide jobs and boost the local economy. However, MSMEs continue to disregard the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM). With assistance from the Lampung Provincial Leadership Council (DPP) of the Indonesian Employers Association (APINDO), this study aims to investigate the factors influencing the use of SAK EMKM in MSMEs. SAK EMKM socialization, business size, length of operation, and educational background are among the factors analyzed. Survey-based quantitative approach is used in this study. 107 MSMEs received questionnaires from APINDO DPP Lampung in order to gather primary data. Multiple linear regression analysis, validity tests, reliability tests, and traditional assumption tests were performed on the data using SPSS software. Partial tests (t-tests) and coefficients of determination were used to test hypotheses. The study's findings show that SAK EMKM use in MSMEs supported by APINDO DPP Lampung is influenced by educational background, length of operation, and socialization. Meanwhile, SAK EMKM's use is mostly unaffected by the size of the company. This finding implies that the adoption of SAK EMKM is more influenced by the socialization, business experience, and skill levels of MSME members than by the size of the firm. It is anticipated that this study would help academics and MSME participants use SAK EMKM more effectively in order to achieve sustainable MSME financial management.

Financial purity is a fundamental principle in Islamic economics that emphasizes the management of assets in a halal, fair, and responsible manner in accordance with sharia provisions. In the context of Islamic financial institutions, zakat plays a strategic role as an instrument for the purification of assets (tazkiyat al-mal) and as a mechanism for wealth redistribution to achieve social justice. This study aims to analyze the role of zakat in maintaining the financial purity of Islamic financial institutions. The research method used is a quantitative approach with an explanatory design. Data were collected through a structured questionnaire distributed to managers and related parties in Islamic financial institutions that have zakat management programs. The research variables include zakat management as the independent variable and financial purity as the dependent variable, which were analyzed using descriptive and inferential statistical techniques. The results of this study indicate that zakat management has a positive and significant impact on the financial sanctity of Islamic financial institutions, primarily through increased sharia compliance, transparency, and institutional accountability. This finding confirms that zakat serves not only as an obligatory act of worship but also as a strategic instrument in strengthening the ethics, legitimacy, and social responsibility of Islamic financial institutions. This research is expected to provide theoretical and practical contributions to the development of sustainable zakat governance in the Islamic financial system.