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This study aims to analyze the influence of working capital management, leverage, and institutional ownership on the profitability of consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period, while also examining company size as a moderating variable. The consumer goods sector, which has a large market potential in Indonesia, makes it essential to understand how these financial aspects affect company performance. Working capital management plays a crucial role in maintaining liquidity and operational efficiency, leverage determines the extent to which companies rely on debt financing, and institutional ownership reflects external monitoring that can drive managerial discipline. Company size is considered a moderating factor that could strengthen or weaken these relationships, especially in influencing profitability levels. Using a quantitative approach, the research findings reveal that each of the main variables—working capital management, leverage, and institutional ownership—partially and significantly affects profitability. More specifically, company size is found to moderate the effect of leverage on profitability, indicating that larger firms may be better positioned to optimize debt usage compared to smaller firms. This study not only provides empirical evidence regarding financial determinants of profitability but also enriches the discussion on how moderating factors such as firm size can influence the dynamics of corporate financial performance. The findings are expected to provide valuable insights for stakeholders, including managers seeking to optimize financial policies, investors evaluating company performance, and academics or researchers interested in exploring further implications for corporate governance and financial strategy in emerging markets like Indonesia. In conclusion, the study highlights the importance of managing financial variables strategically to sustain profitability in the highly competitive consumer goods industry.

This study aims to explore the dynamics of the role of Human Resources Business Partners (HRBPs) in driving business strategy, with a focus on identifying challenges and supporting factors for their implementation in the Indonesian financial sector. The study employed a descriptive qualitative approach with a case study method. Data were collected through in-depth interviews with several HRBPs and line managers in financial sector companies, supported by observation and document analysis. The collected data were analyzed thematically. The results revealed three main challenges faced by HRBPs: (1) resistance to change within the HR function itself, (2) limited analytical and business competencies within HRBPs, and (3) a lack of understanding of the strategic role of HRBPs among line managers. Furthermore, the success of the HRBP role is strongly supported by three key factors: full support from top management, quality collaboration with line managers, and the use of information technology for efficiency and data analysis. This study provides practical guidance for companies, particularly in the financial sector, to optimize the strategic role of HRBPs through competency development programs, organizational culture change, and technology support. This research provides an in-depth empirical overview of the actual practices and complexities of implementing the HRBP model in the Indonesian context, a topic rarely explored.

This study aims to analyze the business position of BMT Dana Mentari Muhammadiyah Purwokerto using the McKinsey Matrix as a strategic analysis tool. The method used is a qualitative approach with data collection through literature studies, observations, and interviews with BMT managers. The data obtained were analyzed using the McKinsey Matrix to assess market attractiveness and business strength in each business unit. The study results indicate that most of the BMT Dana Mentari Muhammadiyah Purwokerto business units are in the blue and yellow zones in the McKinsey Matrix, indicating the need for selective development and maintenance strategies. This analysis also recommends effective and efficient resource allocation to improve the competitiveness and performance of BMT in the Islamic microfinance market. Thus, the use of the McKinsey Matrix has been proven to help BMT in determining the priority of business strategies that are adaptive to market dynamics and competition.

The tourism industry is a very important part of the development of society in this modern era. Aceh Singkil Regency with its natural potential offers destinations such as Cemara Indah Beach. Even though it suffered damage due to abrasion, the government and society are trying to restore it. It is necessary to implement Sapta Pesona to increase tourist visits. This research aims to evaluate the application of Sapta Pesona at Cemara Indah Beach, providing theoretical and practical benefits as a reference with the hope of developing tourist attractions and community participation in the tourism industry. The research method used by researchers is qualitative research with a descriptive approach through in-depth interview techniques with informants. This research was carried out by collecting data from informants, namely tourism managers, tourists, business actors and village governments. This research shows that the integration of the Sapta Pesona concept into the Cemara Indah Beach tourist attraction has had a significant positive impact. Security and other elements of Sapta Pesona are effective in increasing the attractiveness of the destination. Further development recommendations are needed to ensure sustainable growth, attract more visitors and have a positive impact on the local economy. In conclusion, the implementation of Sapta Pesona at Cemara Indah Beach shows the management's commitment to improving the quality of the destination. Although efforts have been made to create a safe and clean environment, several obstacles such as local community involvement, changes in tourist behavior, infrastructure, and economic factors still need to be overcome. Suggestions involve educational campaigns, community participation, infrastructure improvements, collaboration with the private sector, sustainable economic initiatives, security technology, and improving service quality. With these steps, Cemara Indah Beach has the potential to become an attractive and sustainable tourist destination.    

Pura Goa Giri Putri is one of the spiritual tourism destinations located in Nusa Penida District, Klungkung Regency. This temple is situated at an altitude of approximately 150 meters above sea level and has a total length of about 262 meters. Pura Goa Giri Putri offers sacred spiritual value and unique natural features, yet it has not received optimal exposure in the digital realm. This study aims to design a marketing model for the eco-spiritual tourism of Pura Goa Giri Putri, Nusa Penida, Klungkung Regency, by utilizing social media as an effective promotional tool. A qualitative approach was employed in this research, with data collected through in-depth interviews with temple managers, tourism office representatives, community leaders, and tourists. The data collection techniques included participant observation, in-depth interviews, and documentation. Data analysis was conducted using a qualitative descriptive method supported by SWOT analysis. The findings reveal that the primary strengths of this tourist attraction lie in its spiritual significance and natural uniqueness within the Pura Goa Giri Putri cave. The main weakness is the limited digital promotion. Opportunities include the growing trend of spiritual tourism and the increasing use of social media, while the main threat is competition from other destinations that are more digitally prominent. Based on the SWOT analysis, a digital marketing strategy was formulated through social media, emphasizing the creation of strong visual and narrative content, collaboration with tourism influencers, and the optimization of platforms such as Instagram, YouTube, and TikTok. This marketing strategy in the form of a social media-based marketing model is expected to serve as a reference for promoting and marketing the existence of Eco-Spiritual Tourism at Pura Goa Giri Putri, especially in the island region of Nusa Penida.

This community service program was carried out with the primary objective of improving the institutional capacity of Village-Owned Enterprises (BUMDes) in Kedaton Village, Kedaton Peninjauan Raya District, Ogan Komering Ulu Regency. The focus of the activity was training and mentoring in the preparation of legally based Standard Operating Procedures (SOPs), in order to strengthen village business governance in a participatory and sustainable manner. The method used was a participatory approach, involving village officials and the local community in every stage of the activity, from identifying institutional problems, preparing SOP documents, to evaluation and follow-up. This activity was carried out through workshops, focus group discussions, and technical mentoring, so that participants not only received theoretical material but also actively participated in preparing and implementing SOPs relevant to the needs of the BUMDes. The results of the activity showed a significant increase in legal awareness among BUMDes managers and the village community. In addition, a new institution was formed in the form of a Village SOP Team that plays a driving role in the process of preparing and supervising the implementation of SOPs. Local leaders who have a concern for business governance and village community empowerment also emerged. The development of SOPs not only strengthens the administrative aspects of Village-Owned Enterprises (BUMDes) but also encourages social transformation. Communities become more involved in decision-making and develop a sense of ownership of village businesses. These findings indicate that integrating a legal approach into community empowerment practices can be an effective strategy for increasing accountability, transparency, and the future sustainability of village businesses.

The rapid development of information technology has encouraged Village Credit Institutions (LPDs) to adopt Accounting Information Systems (AIS) as an effort to enhance operational efficiency and effectiveness. However, the implementation of AIS in several LPDs in Abiansemal District still faces various challenges, such as data input errors and lack of system integration. This study aims to analyze the influence of system development formalization, organizational size, user involvement, training and education, as well as personal technical skills on the performance of accounting information systems. The research method used is quantitative with a survey approach. The sample consists of 96 respondents, comprising leaders and managers of 32 active LPDs in Abiansemal District, Badung Regency. The data analysis techniques include validity and reliability tests, classical assumption tests, multiple linear regression analysis, coefficient of determination test, F-test, and t-test using SPSS software. The results show that all five independent variables—system development formalization, organizational size, user involvement, training and education, and personal technical skills—have a simultaneous and partial positive and significant influence on the performance of accounting information systems. The coefficient of determination indicates that 55.8% of the variation in AIS performance can be explained by these five variables.

This study aims to examine the strategy of meaning in Arabic language learning at SMA Terpadu Darut Tauhid with a focus on understanding narrative texts. Through a qualitative-descriptive approach, data were obtained from observations of learning activities, documentation, and in-depth interviews with teachers, students, and language program managers. The results of the study indicate that strategies such as Jigsaw, Index Card Match, and direct methods (al-thariqah al-mubasyarah) are effective in improving students' linguistic understanding and contextual values. The implementation of these strategies is carried out in an integrated manner in a daily language-based program, supported by a conducive religious environment. The use of narrative texts, especially the stories of the prophets and companions, not only enriches the mastery of mufradat and tarkib, but also becomes a means of internalizing the values ​​of akhlakul karimah. The challenge of time constraints is overcome through creative approaches such as role-play and short dialogues. This study recommends the importance of integration between linguistic strategies and spiritual values ​​in Arabic language learning in a religious-based educational environment.  

This study aims to analyze consumer behavior in purchasing decision-making at traditional markets in Surakarta City. The focus of this research is to identify the factors that influence consumer purchasing decisions, such as price, product quality, location, service, and shopping habits. The method used is a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to 100 respondents who are active consumers at several traditional markets in Surakarta, such as Pasar Gede, Pasar Klewer, and Pasar Legi. The data analysis technique used is multiple linear regression to examine the influence of independent variables on the dependent variable. The results show that price, product quality, and service have a significant influence on purchasing decisions, while location and shopping habits do not show a significant influence. These findings indicate that consumers in traditional markets in Surakarta tend to prioritize economic value and service interaction in their purchasing decisions. This research is expected to provide input for traditional market managers in improving competitiveness amidst the growth of modern markets.

This study aims to determine the Marketing Communication Strategy for Teman Bus Mamminasata Transportation Services on Social Media in Makassar City. The method used is the Qualitative Method using data collection techniques through interviews and documentation, while the targets of this study are the transportation agency, passengers, and the community. The results of this study indicate that the application of Communication Strategy to Teman Bus Maminasata transportation services through social media has not been carried out systematically. It can be seen in several posts on Teman Bus Mamminasata social media accounts that were updated 2 years ago, although the marketing strategy carried out by the transportation agency is in the form of public socialization through forums, visits and events, but this does not affect public interest in using Teman Bus Mamminasata. Therefore, the application of marketing strategies through social media can help managers to easily disseminate information related to tutorials on using Teman Bus Maminasata, as well as the routes taken by this public transportation.

This study aims to analyze the environmental impact of daily activities at the Sukomoro Red Onion Market, Nganjuk, and to formulate a sustainable environmental management strategy. The market is an important trading center for local farmers, but dense trading activities have the potential to cause significant environmental impacts. This study uses direct observation methods to identify sources of environmental impacts, as well as analysis of related documents to assess the effectiveness of existing policies. The results of the study indicate that market activities have an impact on air quality, waste management, and noise. Air pollution is caused by vehicle emissions and organic waste, while suboptimal waste management results in additional pollution. The proposed strategic recommendations include more effective waste management, increasing public awareness through education, and implementing renewable energy to reduce environmental impacts. By implementing this strategy, it is hoped that the market can operate more environmentally friendly and sustainable, providing benefits to the surrounding community and maintaining the ecosystem. With this research, it is hoped that it can be a lesson for market managers and authorities in formulating better policies to maintain environmental sustainability.

This qualitative literature review explores the role of digital marketing and operational strategies in enhancing the performance of Micro, Small, and Medium Enterprises (MSMEs). Drawing on recent empirical studies, the review highlights how digital marketing adoption, product innovation, and operational efficiency contribute to increased sales, customer satisfaction, and competitiveness in MSMEs. The study synthesizes findings from various journals to identify effective marketing strategies and operational practices that are critical for MSMEs’ sustainability. Implications for managers include prioritizing digital platforms and integrating operational improvements to optimize growth. The review also identifies gaps for future research on tailored marketing and operational frameworks in diverse MSME contexts.

Regional tourism development is a crucial strategy for driving local economic growth and preserving cultural heritage. However, field conditions often reveal that policy implementation does not always proceed optimally. The Sekarsari Bathing Area in Mojokerto City is one of the tourism sites targeted by development policies, yet it has not demonstrated significant impact on community welfare or tourism attractiveness. This study aims to evaluate the implementation of regional tourism development policies at the Sekarsari site using William N. Dunn’s policy evaluation theory, which includes six criteria: effectiveness, efficiency, adequacy, equity, responsiveness, and appropriateness. This research adopts a qualitative approach with a case study design. Data were collected through in-depth interviews, field observations, and document analysis from various stakeholders such as the tourism office, site managers, local businesses, and community members. The research instruments were developed flexibly and iteratively according to field dynamics. Data analysis was conducted through data reduction, data display, and conclusion drawing in an interactive manner. The findings reveal that the tourism development policy at Sekarsari has not yet yielded optimal outcomes. The main weaknesses lie in the lack of community participation, uneven distribution of economic benefits, and limited innovation and promotion. Although there have been improvements in basic infrastructure and a modest increase in visitor numbers, the policy has not been fully responsive to local needs. In conclusion, the current policy does not fully meet Dunn’s six evaluation criteria and requires revisions in both strategic planning and technical implementation. This study recommends that future tourism policies be more community-based, inclusive, and adaptive to local contexts. For future research, a mixed-methods approach involving quantitative and geospatial analysis is suggested to strengthen comprehensive evaluative evidence.    

The Nyanggring cultural tourism village in Tlemang Village, Lamongan, is a local wisdom-based tourism development initiative with a focus on environmental sustainability. Synergy between local communities and managers is key to creating this sustainability. However, challenges in implementing environmentally friendly management and actively involving the community are still faced. This study uses a qualitative approach with in-depth interview techniques and participatory observation. Research informants consisted of local communities, tourism village managers, and policy makers. Data were analyzed using thematic analysis techniques to identify supporting and inhibiting factors in sustainability-based cultural tourism management. The findings show that collaboration between the community and managers in preserving culture and the environment is very significant. The community is involved in maintaining cultural sites, managing cultural tourism villages, and developing local tourism products. However, there are still challenges such as lack of capacity training and minimal incentives for communities who are active in management. The synergy between the local community and the Nyanggring tourism village managers in Tlemang Village has made a positive contribution to environmental sustainability, but requires more support in terms of training and policies to optimize the results.

This study uses a qualitative method to examine the effectiveness of marketing strategies implemented by Islamic banks in attracting young customers. The background of this research is based on the significant growth of the Islamic banking sector in Indonesia, which has not yet fully optimized the potential of the youth market segment. Data were collected through in-depth interviews with marketing managers and young customers, as well as documentation of the promotional strategies employed. The findings reveal that marketing strategies emphasizing Islamic values, service digitalization, and social media campaigns significantly influence young customers’ interest. However, some challenges were also identified, such as low Islamic financial literacy among the youth and limited product innovation tailored to their needs. This study recommends strengthening Islamic financial education, collaborating with youth communities, and developing technology-based products and services so that Islamic banks can be more competitive in attracting young customers. With a more adaptive and communicative approach, Islamic banks have the potential to become the preferred choice for the younger generation in the future.

This study uses a qualitative method to examine the effectiveness of marketing strategies implemented by Islamic banks in attracting young customers. The background of this research is based on the significant growth of the Islamic banking sector in Indonesia, which has not yet fully optimized the potential of the youth market segment. Data were collected through in-depth interviews with marketing managers and young customers, as well as documentation of the promotional strategies employed. The findings reveal that marketing strategies emphasizing Islamic values, service digitalization, and social media campaigns significantly influence young customers’ interest. However, some challenges were also identified, such as low Islamic financial literacy among the youth and limited product innovation tailored to their needs. This study recommends strengthening Islamic financial education, collaborating with youth communities, and developing technology-based products and services so that Islamic banks can be more competitive in attracting young customers. With a more adaptive and communicative approach, Islamic banks have the potential to become the preferred choice for the younger generation in the future.

Artificial Intelligence (AI) has become an essential tool in the world of management for decision-making. This article examines the ways in which AI can be used to improve the quality and speed of decision-making, and how AI can improve the operational efficiency of companies. In addition, this article also examines the challenges and opportunities that companies face in adopting AI.In the rapidly evolving digital era, AI has become an essential component of modern business strategies. Today's managers are often faced with the challenge of analyzing very large and complex volumes of data. To make good and timely decisions, AI offers a potential solution with fast and precise data analysis capabilities.The use of AI in decision-making involves machine learning algorithms and models to efficiently process and analyze large amounts of data. This helps managers gain deeper and more accurate insights, enabling more effective decision-making.

Under the Double High Plan, the management of vocational colleges in Xuzhou should focus on a few essential strategies to improve performance and use resources effectively. First, college leaders need to align their programs with local industry needs. By partnering with businesses and industry groups, colleges can adjust their curricula to keep them relevant, helping students find jobs and be satisfied with their education. Next, effective resource use is crucial. Managers should wisely allocate financial, human, and technological resources to create better learning environments. This may include training teachers to use new technologies and teaching methods, which can improve teaching quality and lead to better student outcomes. In addition, colleges should consistently apply strategies to improve performance. This includes ongoing professional development for teachers to help them deliver engaging and practical instruction. School managers should also regularly review and adapt these strategies based on student feedback and performance data to ensure they are effective. In summary, vocational colleges under the Double High Plan must use resources effectively and apply performance improvement strategies based on the research results of 375 Xuzhou vocational school employees. By being proactive and flexible, college managers can enhance educational quality and support student success in Xuzhou

The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.

This study aims to explore and analyze the mechanisms of participatory communication in community-based tourism development, with a focus on strengthening community participation and understanding the dynamics of communication in community-based tourism development in Jatiluwih Tourism Village. The study employs a descriptive qualitative approach, using purposive sampling techniques. Jatiluwih Tourism Village was selected due to its status as a UNESCO World Cultural Heritage Site since 2012 and its significant potential for community-based tourism development, despite the community participation remaining suboptimal. Key informants include community leaders, tourism village managers, and community members directly involved in managing tourism based on local wisdom. Primary data were collected through observation and in-depth interviews, while secondary data were obtained from relevant documents and reports. Data validity was ensured through triangulation by comparing interview results, observations, and documents. The findings reveal that participatory communication—through access, voice, and control—plays a crucial role in the development of community-based tourism in Jatiluwih Tourism Village. While it has had positive impacts, gaps in control highlight the need for more inclusive mechanisms to ensure equitable community participation. This study underscores the importance of applying participatory communication to realize inclusive and sustainable community-based tourism.