Publication Search

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.    

This study aims to obtain empirical evidence regarding the effect of corporate governance and corporate social responsibility disclosure on tax aggressiveness with financial distress as a moderating variable. The population in this study was manufacturing companies listed on the Indonesia Stock Exchange during the period 2019-2023. The sample was selected using a purposive sampling technique, resulting in 70 companies with 350 analysis units (panel data). The results of this study indicate that corporate governance proxied by independent commissioners has a significant negative effect on tax aggressiveness. Meanwhile, corporate governance proxied by institutional ownership, managerial ownership, and audit committees has no effect on tax aggressiveness. In addition, CSR disclosure also has no effect on tax aggressiveness. Financial distress is proven weaken the negative relationship between independent commissioners and tax aggressiveness, but is not proven to weaken the negative relationship between institutional ownership, managerial ownership, audit commitees, and CSR disclosure on tax aggressiveness. This study is provides for stakeholders, such as managers, shareholders, and the government in developing strategies to reduce tax aggressiveness practices.

This study aims to analyze the impact of dividend policy, interest rates, and inflation on the stock prices of financial sector companies in Yogyakarta. The data used are secondary data obtained from company financial reports and macroeconomic indicators over a specific period. The analytical method employed is multiple linear regression to determine the extent to which the independent variables affect stock prices as the dependent variable. The results indicate that dividend policy has a significant positive effect on stock prices, while interest rates and inflation have a negative impact. These findings provide important implications for investors and financial managers in formulating investment strategies and dividend policies, as well as in considering macroeconomic conditions in financial decision-making within the financial sector.

This research aims to understand the process of transformation of leadership styles in managing remote teams in startup companies. Changes in the work environment that increasingly rely on remote work systems encourage leaders to adjust their leadership strategies to remain relevant and effective. Using a qualitative approach and explanatory case study methods, this study explores the experiences of several startup managers who led remote teams through in-depth interviews. The results of this study show that managers experience a process of adaptation in leadership practices that tends to lead to a more open, supportive, and flexible style. The leadership style applied is tailored to the characteristics of the team, work dynamics, and challenges that arise in the context of remote work. These findings reveal that the transformation of leadership styles takes place gradually through a process of reflection and direct experience, which is influenced by personal values and team needs. This research is expected to contribute to the understanding of adaptive leadership practices in the context of digital work, especially in the startup company environment.

This study aims to analyze student satisfaction with the quality of dormitory facilities at Sriwijaya University. Adequate dormitory facilities are an important factor in supporting student comfort and the smooth running of academic activities. Using a qualitative approach, this research explores students' perceptions of the condition of the facilities and investigates the responses from both dormitory management and the central authority. The results show that students are generally satisfied with aspects such as cleanliness and security but express concerns over the lack of supporting facilities, disruptions in water availability, and the slow response from the management. Based on interviews, dormitory managers stated that the authority for repairs lies with the central office, while the central office acknowledged issues in administrative systems and communication. These findings highlight the need for improved management systems and coordination between parties to enhance the quality of dormitory services.

This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

This study investigates the role of human resource management (HRM) in enhancing the effectiveness of zakat institutions in developing countries. Zakat, as a mandatory form of almsgiving in Islam, has significant potential for poverty alleviation and social equity, yet its impact is often hampered by organizational inefficiencies, talent shortages, and governance challenges. Through qualitative research methods, including semi-structured interviews, focus group discussions, and document analysis, the study identifies key themes such as the integration of Islamic principles into HRM practices, challenges in talent acquisition and development, the impact of digital transformation, and the importance of leadership in zakat management.Findings reveal that while many zakat institutions are striving to align HRM practices with Islamic values, significant gaps remain in areas such as employee training, leadership development, and the adoption of digital tools. The study emphasizes the necessity for standardized HRM frameworks that incorporate ethical considerations, targeted recruitment strategies, and robust training programs to equip employees with the necessary skills. Additionally, it highlights the critical role of effective leadership in fostering a culture of accountability and transparencUltimately, this research underscores the importance of strategic HRM in maximizing the potential of zakat as a tool for social equity and poverty alleviation. The study offers practical recommendations for policymakers, zakat managers, and researchers, aiming to facilitate the development of more effective, transparent, and sustainable zakat institutions that contribute to economic justice in Muslim-majority countries.

The advancement of artificial intelligence (AI) technology has transformed the paradigm of shopping experiences on e-commerce platforms. This article examines the future of AI-powered virtual shopping assistants designed to provide personalized solutions in the digital marketplace experience. Virtual shopping assistants, driven by technologies such as chatbots, voice assistants, and machine learning, enable consumers to receive more relevant product recommendations and a shopping experience tailored to their preferences. This study aims to explore how the implementation of AI-powered virtual shopping assistants can enhance customer loyalty, sales conversion, and consumer satisfaction in online marketplaces. Using a mixed-method approach involving in-depth interviews and quantitative surveys, the research identifies consumer perceptions of this technology and its impact on their purchasing decisions. Findings reveal that consumers who engage with AI-powered virtual shopping assistants report more personalized and satisfying shopping experiences, contributing to increased loyalty and sales conversion for e-commerce platforms. This article provides practical insights for marketplace managers to optimize the use of AI in creating more personalized and responsive shopping experiences. Furthermore, this research opens opportunities for further exploration of AI integration across various digital shopping channels.

This research aims to analyze the promotional strategies implemented in an effort to increase the number of tourist visits at the HKBP Prayer House Tourist Attraction, Sipoholon District, North Tapanuli Regency. The method used is qualitative research with a descriptive approach. Data was obtained through interviews with tourist attraction managers and tourists, as well as direct observation in the field. The data analysis technique used is descriptive analysis to describe various promotional strategies carried out by the management, such as the use of social media, visitor testimonials, organizing special events, making brochures, and collaborating with local churches. The research results show that an effective promotional strategy contributes to increasing the number of tourist visits by posting photos of tourist attractions, visitor testimonials, because positive testimonials from visitors are very helpful, because many visitors come because they read positive reviews on Google or social media and special events such as retreats, religious services and uploaded to social media Facebook, Instagram. Then create brochures and collaborate with local churches to spread information. The management always pays attention to the tourist attractions being kept clean, the staff is friendly and the facilities are in good condition.

Although Macaronis Beach in Silabu Village, North Pagai District, is well-known as one of the top surfing spots with reliable and difficult waves that draw surfers from all over the world, its marine tourism potential has not been completely realized. In light of this potential, the purpose of this study is to investigate the allure of maritime tourism in the Macaronis Resort region and how it affects visitor interest. This study uses qualitative approaches and collects data through interviews, documentation, data analysis, and direct observation. Two resort managers, two visitors, and the head of the surrounding community served as the study's informants. The results demonstrate Macaronis Beach's remarkable natural attractiveness, which includes white sand, crystal-clear seawater, and intact coral reefs. Additionally, Macaronis Resort offers a range of marine sports like surfing, snorkeling, and taking in the beautiful sea view, all of which are the main draws for guests. It also has sufficient facilities.

This study examines the legal consequences and liability arising from actions taken by the Board of Directors and the Board of Commissioners of a limited liability company (Perseroan Terbatas PT) after their official terms of office have expired. Employing a cross-sectional quantitative survey design, a Likert-scale questionnaire was distributed to 270 respondent comprising corporate managers of publicly listed companies on the Indonesia Stock Exchange (large-, mid-, and small-cap) and corporate law practitioners in Greater Jakarta. Construct validity (KMO = 0.68; Bartlett’s Test p < 0.001) and reliability (Cronbach’s α = 0.78–0.84) confirmed the adequacy of the instrument. Descriptive analysis showed moderate mean scores for legal status of actions (Mean = 3.12) and reappointment mechanisms (Mean = 2.75). Pearson’s correlation revealed a significant positive relationship between “ultra vires” actions and civil liability risk (r = 0.582; p < 0.001) as well as criminal liability risk (r = 0.314; p < 0.001), whereas reappointment via the General Meeting of Shareholders (RUPS) correlated negatively with civil (r = –0.423; p < 0.001) and criminal (r = –0.287; p < 0.001) risks. Multiple linear regression reinforced these findings (R² = 0.52 for civil risk; R² = 0.31 for criminal risk). ANOVA indicated that small-cap firms faced the highest civil risk and that practitioners with over ten years of experience reported the lowest concern for criminal risk. These results underscore the need for proactive RUPS scheduling, multi-layered authorization systems, and strengthened compliance functions to mitigate ultra vires risks and reinforce good corporate governance.

Pasar Seni, also known as Central Market or Pasar Besar, is now one of the main tourist destinations in Kuala Lumpur and has made a significant contribution to Malaysia's creative economy sector. widely used as a reference in various countries. The purpose of this study was to determine the strategy for developing human resources. Data came from 38 traders and 2 managers of Pasar Seni. The research method used a qualitative approach with an exploratory case study design to understand the dynamics of Human Resource Development. The results of the study showed two main programs implemented: 1) a dynamic and integrated Training and Education Program, and 2) a Lifelong Learning Approach. The implementation of the learning approach faced several significant challenges, namely skepticism about the benefits of learning, low digital literacy among senior artists Based on the analysis of current conditions, the community service team proposed a comprehensive and integrative sustainable human resource development model "ARISE Model" as a framework for sustainable human resource development

Waqf is a significant instrument in Islamic teachings that functions not only as a form of worship but also plays a strategic role in enhancing the social and economic welfare of society. However, in practice, waqf often faces various legal challenges, such as the validity of the waqf declaration, the appointment of nazhir (waqf managers), and conflicts between heirs and beneficiaries. This study aims to provide a comprehensive understanding of the strategic position of waqf, analyze the root causes of legal issues that arise in its management, and evaluate the role of the Religious Courts in resolving waqf disputes fairly. The research method used is normative juridical, with a literature review approach focusing on Law Number 41 of 2004 concerning Waqf and various relevant legal sources. The findings reveal that waqf disputes commonly involve issues of legality, asset exchange or sale, and the annulment of waqf declarations. The study also identifies disparities in judicial decisions, influenced by differences in the judges’ educational backgrounds and legal approaches. Therefore, there is a need to strengthen national jurisprudence as a reference in waqf-related cases, provide training for nazhir to enhance professionalism, improve the capacity of judges in Religious Courts, and promote legal education among the public. These efforts are expected to create a more just, consistent, and effective dispute resolution system, thereby supporting the productive and sustainable management of waqf assets.

The Community-Based Drinking Water and Sanitation Provision Program (PAMSIMAS) aims to increase access to clean water and proper sanitation in rural areas. However, the implementation of this program in several villages, including in Lubuk Ulak Village, Muara Pinang District, Empat Lawang Regency, still faces various challenges. This research aims to evaluate the PAMSIMAS development policy in the village, focusing on the effectiveness of implementation, the challenges faced, and its impact on the local community. This study uses a descriptive qualitative approach with a case study design. The data collection techniques used were in-depth interviews, observations, and document studies related to the implementation of PAMSIMAS. The collected data was analyzed thematically to find patterns relevant to the research objectives. The results show that although PAMSIMAS has succeeded in providing clean water infrastructure, there are still problems in terms of water resource management, community participation, and facility sustainability. Lack of technical training for local managers and weak coordination between stakeholders led to the insustainability of programs at the village level. In conclusion, PAMSIMAS in Lubuk Ulak Village needs improvements in planning, community involvement, and institutional capacity strengthening. Further research is needed to explore the sustainability of the program and the active role of communities and governments in sustainable clean water management.

This research evaluates the implementation of public policies related to natural resource management in Makassar City, Indonesia. Using a qualitative case study approach, this study examines the effectiveness, challenges, and impacts of these policies on sustainable development practices. Data was collected through in-depth interviews with 25 key informants including government officials, resource managers, and affected community members, complemented by document analysis of policy papers and reports. The findings reveal significant gaps between policy formulation and implementation due to institutional fragmentation, limited community participation, and inadequate human resource capacity. While some policies have increased public awareness of conservation, others have failed to prevent environmental degradation, including water quality deterioration and deforestation. This study contributes to understanding the complex dynamics of natural resource governance in rapidly developing urban centers and offers practical recommendations for improving policy implementation through enhanced inter-agency coordination, meaningful community engagement, and capacity building initiatives.

Along with the development of technology and the increasing need for speed and ease of access to information, electronic archives have developed into Dynamic Archiving Information Systems (SIKD). Not only functioning as a storage medium, SIKD is also used as an archive management tool that allows organizations to organize, access, and monitor documents more efficiently and in real-time, to support the creation of a more modern work process. This study was conducted at the Head Office of Perum BULOG with the aim of analyzing the effectiveness of SIKD in archive management, identifying obstacles to its implementation, and formulating efforts to increase personnel awareness of the use of SIKD. This study uses a qualitative method using a research method that focuses on direct observation of phenomena or events that occur in real life, and uses a data analysis model with the help of NVivo 12 Plus software. The units of analysis in this study are sub-division heads, managers, and employees who are active users of the Dynamic Archiving Information System (SIKD). Data were obtained directly from the original source using interview, observation, and documentation techniques, and supplemented with literature studies as additional sources of information. Based on the research results, it shows that the implementation of SIKD increases work efficiency, accelerates the flow of correspondence, and digitizes archives. However, the implementation of this system still faces challenges such as low employee awareness in using this system, technical constraints, and operational constraints.