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Analytics

Marsela Marsela; Endang Ruswanti; Kemala Rita Wahidi

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Hospitals need to make various efforts to improve the quality of service in order to attract new patients and retain them. However, retaining existing patients is more difficult than attracting new patients. This study aims to analyze the effect of brand repositioning and social media communication on revisit intention with hospital brand gestalt as an intervening variable at Unimedika Sepatan Hospital, Tangerang. Brand repositioning and communication through social media are important strategies in increasing patient loyalty and intention to reuse hospital services. Hospital brand gestalt, which reflects the patient's holistic perception of the hospital brand, is hypothesized as a factor mediating the relationship between brand repositioning, social media communication, and revisit intention. The research method used is quantitative with a survey approach to 260 respondents who have used Unimedika Sepatan Hospital services. Analyzed using Structural Equation Modeling with the help of AMOS software to test. The results showed that brand repositioning and social media communication significantly positively influenced hospital brand gestalt. Hospital brand gestalt was proven to have a significant influence on revisit intention. These findings indicate that hospital brand gestalt plays a mediating role in the relationship between brand repositioning, social media communication, and revisit intention. The implications of this study emphasize the importance of an effective brand repositioning strategy and the use of social media communication to build positive patient perceptions of the hospital brand, which can increase patient intention to revisit services. Unimedika Sepatan Hospital is advised to strengthen its brand positioning and increase interaction through social media.

Ahmad Sohibul Borhan; Fajrin Fajrin; Dwi Arini

Globe: Publikasi Ilmu Teknik, Teknologi Kebumian, Ilmu Perkapalan 2025 Asosiasi Riset Ilmu Teknik Indonesia

Coal is one of the main energy sources and the largest contributor to national revenue; however, its management faces challenges related to limited availability and accuracy in reserve estimation. An essential aspect of mining management is monitoring the Run of Mine (ROM) volume, which plays a critical role in crushing, washing, and blending processes. This study aims to compare the accuracy of ROM volume measurements using Terrestrial Laser Scanner (TLS) and Unmanned Aerial Vehicle (UAV) methods in the production area of PT FAD, Berau Regency, East Kalimantan. A quantitative descriptive approach was employed, involving field data acquisition, three-dimensional modeling, and volume analysis using specialized software. The results show that ROM volume measured with TLS was 1,407.669 lcm, while UAV produced 1,387.357 lcm, with a difference of 20.312 lcm or 1.45%. This deviation is within the ASTM D6172-98 tolerance limit (<2%), indicating that both methods are valid. Although TLS offers higher accuracy, UAV is more effective and efficient in terms of measurement time, making it a reliable alternative for modern mining monitoring. This study provides practical insights for the mining industry in selecting ROM volume measurement methods that are not only accurate but also efficient in supporting sustainable operations and data-driven decision-making.

Arnah Ritonga; Endang Lyfia Saragih; Grace Amelia Purba; Petra Putri Sarinah Pandiangan; Rizka Nabila Damanik

Jurnal Riset Rumpun Matematika dan Ilmu Pengetahuan Alam 2025 Pusat riset dan Inovasi Nasional

This study analyzes the application of the compound interest concept in evaluating capital growth among vegetable vendors at the MMTC Traditional Market in Medan, North Sumatra. The research highlights the low level of financial literacy among micro-entrepreneurs in Indonesia, which currently stands at only 38.03%, and its implications for business sustainability. Traditional market traders generally employ basic bookkeeping practices focused solely on daily cash flow, without considering the time value of money or the growth potential from systematic profit reinvestment. Using a mixed-methods approach, this study combines semi-structured interviews to explore existing financial management practices with quantitative modeling based on the discrete compound interest formula to simulate various capital growth scenarios. The analysis reveals that disciplined reinvestment strategies, even when initiated with modest capital and conservative growth rates, can lead to substantial capital accumulation within three to five years. Three primary barriers to capital growth were identified: limited understanding of financial mathematics, lack of long-term planning, and a tendency to prioritize immediate consumption over investment. This research underscores the transformative potential of compound interest principles for micro-enterprise development and recommends practical financial literacy training along with supportive financial ecosystems that encourage sustainable reinvestment practices.

Hasanain Hamed Ahmed

International Journal of Applied Mathematics and Computing 2025 Asosiasi Riset Ilmu Matematika dan Sains Indonesia

Efficient management of patient queues is essential in healthcare systems to ensure timely care, optimize resource utilization, and enhance patient satisfaction. Mathematical programming, particularly when applied in conjunction with queuing theory and optimization models, provides a rigorous framework for analyzing and improving healthcare service delivery. This approach involves modeling arrivals and service processes, applying queuing models (such as single-server, multi-server, and priority queues), and formulating optimization objectives—often to minimize total costs, patient waiting times, or resource idling. Recent research demonstrates that combining queuing theory with mixed-integer programming and simulation techniques enables healthcare managers to allocate resources dynamically, set staffing levels, and assign priorities among different patient categories. For example, the use of mixed-integer programming can determine the optimal number of servers, beds, and service rates based on patient flow and priority needs, striking a balance between reducing waiting times for critical cases and controlling operational costs. These mathematical models also account for practical constraints and stochastic variability inherent in clinical settings. Applications span emergency departments, outpatient clinics, and even pharmacy and blood service centers—showing significant improvements in system efficiency, reduced patient wait times, and enhanced overall care quality. Thus, mathematical programming is a powerful decision-support tool for queue management, offering evidence-based strategies to address congestion and resource allocation challenges in complex healthcare environments.

Ni Putu Angelyani Sugiantari Putri; I Wayan Wirga; Ayu Mirah Kencanawati

International Journal of Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the effect of workload and compensation on turnover intention, with job satisfaction serving as a mediating variable. The research was conducted at PT Aerofood ACS Denpasar, a company engaged in catering services, involving a total of 150 employees. The sample size was determined using a non-probability sampling technique with a quota sampling approach to ensure representativeness of the respondents. Data collection was carried out through a structured questionnaire distributed via Google Forms, consisting of 25 measurement items based on a 5-point Likert scale ranging from strongly disagree to strongly agree. This quantitative research design employed both descriptive analysis and inferential statistical testing through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4.0 software. The results of the analysis indicate that workload has a negative and significant influence on job satisfaction, suggesting that higher workload levels tend to reduce employees’ satisfaction with their jobs. On the other hand, compensation demonstrates a positive and significant influence on job satisfaction, indicating that adequate and fair compensation can enhance employees’ feelings of fulfillment and fairness within the organization. Furthermore, job satisfaction is found to have a negative and significant effect on turnover intention, meaning that employees who are more satisfied with their jobs are less likely to develop intentions to leave the company. The mediating test reveals that job satisfaction plays a crucial role in bridging the relationship between workload and turnover intention, as well as between compensation and turnover intention. Specifically, job satisfaction partially mediates the negative impact of workload on turnover intention and the positive impact of compensation on turnover intention. Overall, this research highlights the importance of managing workload effectively and providing fair compensation as strategic efforts to enhance job satisfaction and reduce employees’ tendency to leave the organization.

Tiara Prisca Sabilla; Rinaldi Bursan

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

In light of the moderating effects of organizational readiness (OR) and digital literacy (DL), this study attempts to examine how business intelligence (BI) affects the sustainable performance and decision-making quality of SMEs in Lampung Province.  This study used a convergent parallel design and a mixed methods approach, integrating both qualitative and quantitative data to offer a thorough insight.  In-depth interviews with 15 important informants provided qualitative data, while purposive sampling was used to choose 200 SMEs as respondents for quantitative data. The outer and inner models were evaluated in a quantitative study using Partial Least Squares Structural Equation Modeling (PLS-SEM), and thematic analysis was used to examine the qualitative data. The findings demonstrated that BI significantly influences sustainable performance (β=0.24, p<0.001) and decision quality (β=0.65, p<0.001), both directly and via decision quality mediation (β=0.58, p<0.001). The association between BI and decision quality was found to be strengthened by OR and DL.  SME players stress the significance of rapid, precise, and integrated data access in enhancing the precision of company strategy, and qualitative findings corroborate the quantitative findings. This study offers useful suggestions for boosting SMEs' competitiveness in the age of digital transformation.

Wahyu Adi Wibowo

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study was conducted to explore in depth how ethical pressure, ethical orientation, and religiosity influence earnings management practices, while also examining whether religiosity plays a role as a moderating variable in this relationship. Using a quantitative, survey-based approach, this study involved 109 respondents with professional backgrounds and experience in accounting and finance, thus deemed relevant in understanding the phenomenon of earnings management from a practitioner's perspective. The data analysis technique used was Partial Least Square Structural Equation Modeling (PLS-SEM), which is considered appropriate for examining relationships between latent variables with high complexity. The results show that ethical pressure has a positive and significant influence on earnings management practices, meaning that the greater the ethical pressure a person feels, the higher the tendency to engage in such practices. Conversely, ethical orientation shows a negative and significant influence, so that individuals with a strong ethical orientation tend to reject this manipulative practice. Religiosity is also shown to have a significant negative influence, so that the higher a person's level of religiosity, the lower their tendency to engage in earnings management. Furthermore, moderation analysis found that religiosity strengthens the influence of ethical orientation in suppressing earnings management practices, meaning that individuals who are both religious and have a high ethical orientation are more consistent in maintaining their integrity. However, the role of religiosity was not proven to be significant in moderating the relationship between ethical pressure and earnings management practices, indicating that although religiosity can shape ethical attitudes, it is not sufficient to mitigate the impact of strong external pressures. These findings imply the importance of strengthening ethical values ​​and religiosity in accounting education and practice to prevent opportunistic behavior that is detrimental to related parties.

Tut Wuri Handayani; Suparno Suparno; Aris Toening Winarni

International Journal of Social Science and Humanity 2025 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study investigates the influence of an online attendance system and digital literacy on teacher discipline and performance in elementary schools. A quantitative explanatory research approach was employed to provide empirical evidence regarding these relationships. The research population consisted of 170 elementary school teachers in Bojong District, Pekalongan Regency, who were selected using proportional stratified random sampling to ensure representativeness. Data were collected through a structured questionnaire using a 5-point Likert scale, and analyzed with Structural Equation Modeling (SEM) through the Partial Least Squares (PLS-SEM) approach using SmartPLS 4.0 software. The measurement model evaluation demonstrated strong reliability and validity across all constructs. Cronbach’s Alpha values ranged between 0.820 and 0.872, Composite Reliability between 0.881 and 0.911, and Average Variance Extracted (AVE) between 0.649 and 0.718. Discriminant validity was confirmed based on both the Fornell-Larcker Criterion and the Heterotrait-Monotrait Ratio (HTMT). The structural model showed good predictive relevance with a Goodness-of-Fit (GoF) value of 0.366, indicating a large effect. Hypothesis testing results supported all proposed relationships. Digital literacy was found to positively influence teacher performance, while the online attendance system significantly affected both teacher discipline and teacher performance. Furthermore, teacher discipline was proven to have a positive effect on teacher performance. Mediation testing revealed that teacher discipline acted as a significant partial mediator in the relationships between digital literacy, online attendance systems, and teacher performance. The findings provide empirical validation for the Task-Technology Fit Theory and the TPACK Framework in the context of educational human resource management. This study confirms that digital transformation, through strengthening digital literacy and online systems, represents an effective strategy to improve teacher professionalism and enhance academic quality in elementary schools.  

Alfian Dwi Ramadhan; Ugy Soebiantoro

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The phenomenon of image degradation due to global boycott issues, including the Boycott, Divestment, and Sanctions (BDS) movement, has influenced consumer behavior, especially towards international brands such as Starbucks. This occurrence serves as the basis for the study's analysis of how Surabaya consumers' decisions to buy Starbucks are influenced by brand image, brand awareness, and brand trust. 112 Starbucks customers in Surabaya participated in a survey as part of this study's quantitative methodology. ThWith the use of SmartPLS 3.0 software, the data analysis method employed is Partial Least Squares Structural Equation Modeling (PLS-SEM).  The study's findings show that purchase decisions are positively and significantly impacted by brand image, brand awareness, and brand trust. This finding indicates that these three variables have an important role in encouraging consumers to continue making purchases, even amidst reputational pressure due to social issues. This study provides implications for company marketing strategies in maintaining and building brand elements that can strengthen consumer loyalty and purchasing decisions. The study's findings show that purchase decisions are positively and significantly impacted by brand image, brand awareness, and brand trust. This finding indicates that these three variables have an important role in encouraging consumers to continue making purchases, even amidst reputational pressure due to social issues. Specifically, brand image is found to enhance consumers' emotional connection with the brand, which can mitigate the negative impacts of global boycotts or negative publicity. Brand awareness is shown to increase familiarity and recognition, which in turn solidifies consumer trust and loyalty. Lastly, brand trust has the strongest direct effect on purchase intentions, demonstrating that consumers are more likely to remain loyal to a brand they trust, even in the face of external challenges.

Ropi'i, Ahmad; Mardiyah, Siti Umi Khayatun

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study aims to examine the effect of work environment, work discipline, and work motivation on the performance of vocational school teachers in the Office Management and Business Services program in the Special Region of Yogyakarta, Indonesia. A quantitative, explanatory research design was employed to analyze the causal relationships among variables. The research involved 100 vocational teachers selected through simple random sampling from both public and private schools. Data were collected using a validated questionnaire and analyzed using multiple regression analysis.The results indicate that all three independent variables have a significant positive impact on teacher performance. Work motivation contributed the most, with a standardized coefficient of 0.351, followed by work discipline (0.366), and work environment (0.327). Collectively, these variables explained 67.8% of the variance in teacher performance. These findings suggest that teacher effectiveness is strongly shaped by both individual psychological factors and institutional conditions. Future studies should explore additional mediating variables such as leadership style, digital readiness, or organizational commitment, and consider conducting longitudinal research across different vocational disciplines to enhance generalizability.

Dielasy Budiarti; Yandi Saputra

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2025 Pusat Riset dan Inovasi Nasional

The practice of surrogacy in Indonesia is growing despite the absence of clear legal regulations, creating uncertainty in the protection of surrogates, children, and those who use surrogacy services. Although several countries have regulations governing this practice, Indonesia still faces a legal vacuum that leaves many parties vulnerable to exploitation. This study aims to analyze aspects of legal protection, reproductive rights, children's interests, and women's dignity in the context of surrogacy in Indonesia, with the aim of formulating a more adaptive and equitable regulatory framework. The method used in this study is a normative juridical approach, with analysis using AMOS-based Structural Equation Modeling (SEM) of relevant legal documents and existing scientific literature. This research involves an analysis of existing regulations, cases related to surrogacy, and the opinions of legal experts and the public. The results show significant differences in legal protection between surrogates and children involved in surrogacy practices. Furthermore, there is uncertainty regarding the status of children born through surrogacy practices, which impacts their rights, particularly in terms of legal recognition and access to their human rights. This study also emphasizes that protecting women's reproductive rights and maintaining their dignity must be an integral part of surrogacy regulations. Clear and comprehensive regulations have been shown to improve protection for surrogates, children, and other related parties, as well as prevent potential exploitation. The implications of this study are the importance of establishing legislation specifically governing surrogacy practices in Indonesia, where such policies must focus on justice, child rights protection, and gender equality.

I Ketut Setia Sapta; I Gede Aria Kusuma Putra; Nengah Landra; Gede Bayu Surya Parwita

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores the impact of emotional intelligence and work–life balance on organizational commitment, with job satisfaction serving as a mediating variable, in the context of couriers at JNE Denpasar. Utilizing a quantitative research design, the study applies Partial Least Square (PLS) Structural Equation Modeling (SEM) to analyze data collected from 56 participants through a census sampling method. The findings reveal that emotional intelligence has a direct and significant effect on organizational commitment, indicating that employees with higher emotional intelligence tend to demonstrate stronger loyalty and dedication to their organization. However, emotional intelligence does not show a significant influence on job satisfaction, suggesting that other factors may contribute to employees' overall contentment at work. Conversely, work–life balance significantly affects job satisfaction, highlighting the importance of maintaining a healthy equilibrium between professional and personal responsibilities. Despite this, work–life balance does not directly influence organizational commitment. Further analysis indicates that job satisfaction fully mediates the relationship between work–life balance and organizational commitment, demonstrating that employees who achieve a better work–life balance are more likely to be satisfied with their jobs, which in turn enhances their commitment to the organization. However, job satisfaction does not serve as a mediator between emotional intelligence and organizational commitment, implying a more direct pathway between these two variables. These results align with the Theory of Planned Behavior, emphasizing that positive attitudes, reflected through job satisfaction, play a critical role in fostering behaviors associated with organizational commitment. From a practical perspective, the study highlights the importance for companies, particularly in the logistics industry, to invest in initiatives that enhance emotional intelligence and promote effective work–life balance strategies. By doing so, organizations can cultivate stronger employee loyalty, improve engagement, and foster a more committed workforce, ultimately contributing to better organizational performance and stability.

Widyanti Putri; M. Afuan; Desi Purnama Sari

Jurnal Manajemen Kewirausahaan dan Teknologi 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study investigates the influence of organizational culture and school leadership on teacher performance through work motivation as an intervening variable at SMA N 2 Pasaman Barat. The research employed a quantitative approach, with the entire population consisting of 46 teachers serving as respondents. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) method, including assessments of both the outer and inner models, as well as hypothesis testing. Data processing was conducted with the SmartPLS 3 software package to ensure accuracy and reliability in statistical analysis. The findings reveal that organizational culture has a significant positive effect on work motivation, indicating that a supportive and constructive organizational environment fosters higher levels of teacher motivation. Similarly, school leadership demonstrates a substantial impact on work motivation, emphasizing the importance of principals in inspiring and guiding teachers to remain engaged in their professional roles. Furthermore, the analysis shows that organizational culture significantly affects teacher performance, suggesting that strong cultural values and shared norms within the school enhance overall effectiveness in teaching. In contrast, the results indicate that school leadership does not have a direct significant effect on teacher performance, highlighting that leadership influence may be indirect, primarily channeled through motivational factors. Additionally, work motivation itself is found not to exert a substantial effect on teacher performance, suggesting that motivation alone may be insufficient without being supported by other organizational and contextual factors. When tested as an intervening variable, work motivation does not significantly mediate the relationship between organizational culture and teacher performance, nor between school leadership and teacher performance. Overall, the study contributes to the understanding of how organizational culture and leadership interact with teacher motivation and performance, with implications for educational management strategies aimed at enhancing teacher outcomes in secondary schools.

Tati susilawati; Duta Liana; Rina Anindita

International Journal of Health and Social Behavior 2025 Asosiasi Riset Ilmu Kesehatan Indonesia

The Emergency Department (ED) plays a pivotal role as the frontline of hospital services, requiring rapid and accurate response to ensure patient safety and optimal care outcomes. This study aims to analyze the influence of nurse competence and inter-team coordination on the effectiveness of patient transfers from ED to inpatient units, with nurse work motivation as a mediating variable. A quantitative approach was employed with hypothesis testing using path analysis (Structural Equation Modeling - SEM). The study was conducted at Graha Juanda Hospital, Bekasi, involving a sample of 55 nurses selected through total sampling from both the ED and inpatient departments.Primary data were collected through structured questionnaires, and data analysis was performed using SPSS 26 The results demonstrate that nurse competence and team coordination significantly affect service effectiveness, both directly and indirectly through work motivation. The findings also indicate that low work motivation—linked to factors such as limited professional development opportunities and unbalanced workloads—contributes to delays in transferring patients to inpatient care, with the average Length of Stay (LOS) exceeding six hours.The study concludes that improving nurse competence, strengthening inter-team coordination, and enhancing nurse motivation are critical strategies to improve the quality and timeliness of emergency services. This integrated internal performance approach is vital for reducing LOS in the ED and ensuring seamless, patient-centered care transitions.

Pudjiarti, Emiliana Sri; Setiyaningtiyas, Nerita

Jurnal Riset sosial humaniora, dan Pendidikan (Soshumdik) 2025 LPPM Universitas 17 Agustus 1945 Semarang

This study examined the relationship between digital transformation factors (innovation culture, digital leadership, and digital transformation of human resources) and organizational resilience in Indonesian higher education institutions. The research method employed Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach using SmartPLS 4, involving validation of the measurement and structural models through bootstrapping procedures. The findings indicated that all seven hypotheses for direct effects were accepted with statistical significance (p < 0.05), with innovation culture having the strongest influence on organizational adaptive capability (β = 0.356). Mediation analysis confirmed the significant role of organizational adaptive capability as a partial mediator in the transmission of digital transformation's effects on organizational resilience, with indirect effects ranging from 0.079 to 0.108. This study's theoretical contribution enriches the digital transformation literature by validating the dual pathway mechanism and introducing organizational adaptation theory in the context of higher education. Practically, the findings provide a strategic roadmap for higher education institutions to implement a holistic digital transformation strategy by strengthening innovation culture, digital leadership, and human resource digitalization as a foundation for building sustainable organizational resilience.

Tri Wahyu Apriyani; Hesti Respatiningsih; Dewi Shanti Nugrahani

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study aims to analyze the influence of content marketing and live streaming on purchasing decisions for fashion products among Generation Z users of the TikTok platform. In the era of digitalization and social media dominance, TikTok has emerged as one of the most influential platforms shaping consumer behavior, particularly for the younger generation. The research adopts an associative quantitative approach using a questionnaire survey distributed to 102 respondents who actively use TikTok for fashion-related content. The collected data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4 to test the hypothesized relationships between variables. The results indicate that both content marketing and live streaming significantly and positively affect purchasing decisions. The path coefficients of 0.361 for content marketing and 0.521 for live streaming demonstrate their substantial contribution. Furthermore, the research model yields an R-squared value of 0.640, suggesting that these two independent variables collectively explain 64% of the variance in purchasing decisions among Generation Z. In addition, the validity and reliability tests confirm that all constructs fulfill the eligibility criteria, reinforcing the robustness of the measurement model. These findings emphasize that content-based marketing strategies, when designed to be engaging, interactive, and visually appealing, are highly effective in fostering consumer interest and driving purchase intention. Live streaming, in particular, serves as a powerful marketing tool by offering real-time interaction, product demonstration, and a sense of authenticity that resonates strongly with Generation Z’s consumption patterns. The implications of this research highlight the strategic importance for fashion brands to optimize their digital marketing practices by integrating creative content marketing and live streaming features on TikTok.

Minan Minan; Teguh Endi Widodo; Tutik Asmorowati; Ruminingsih Ruminingsih; M. Fikri Jauhari +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Child marriage remains a serious problem in Indonesia despite the revision of the Marriage Law, which raised the minimum age for marriage to 19 for both men and women through Law No. 16 of 2019. This practice remains widespread, especially in rural areas with a high prevalence due to economic and cultural factors, the existence of marriage dispensation mechanisms, and low legal literacy. The phenomenon of child marriage has multidimensional impacts, including reproductive health risks, high school dropout rates, low quality human resources, economic vulnerability, and psychological problems that can ultimately lead to high divorce rates and intergenerational structural poverty. Through Community Service Activities (PKM), prevention efforts are carried out by providing legal education and outreach regarding the risks of early marriage. Methods used include lectures, presentations, modeling, role plays, and small group discussions involving teenagers, parents, traditional leaders, and religious leaders. The results of the activities showed a significant increase in legal understanding, where 85% of participants were aware of the minimum age for marriage according to the latest regulations. Furthermore, there was increased awareness of the negative impacts of child marriage and a growing commitment from community leaders to continue ongoing outreach. The conclusion of this activity confirmed that marriage law education is an effective strategy in raising public awareness. However, preventing child marriage cannot rely solely on legal outreach; it needs to be strengthened through cross-sector collaboration, integration of materials into the school curriculum, family economic empowerment, and strengthening the role of religious and traditional leaders in shaping social opinion. Therefore, efforts to prevent early marriage require a more holistic, participatory, and sustainable strategy to protect children's rights and realize the development of a quality future generation.

Abalaka James Nda; Sulaiman Taiwo Hassan; Abdullahi Ya'u Usman

Systematic Literature Review Journal 2025 International Forum of Researchers and Lecturers

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

Minan Minan; Teguh Endi Widodo; Tutik Asmorowati; Ruminingsih Ruminingsih; M. Fikri Jauhari +1 more

Jurnal Pengabdian Masyarakat 2025 Lembaga Pengembangan Kinerja Dosen

Child marriage remains a serious problem in Indonesia despite the revision of the Marriage Law, which raised the minimum age for marriage to 19 for both men and women through Law No. 16 of 2019. This practice remains widespread, especially in rural areas with a high prevalence due to economic and cultural factors, the existence of marriage dispensation mechanisms, and low legal literacy. The phenomenon of child marriage has multidimensional impacts, including reproductive health risks, high school dropout rates, low quality human resources, economic vulnerability, and psychological problems that can ultimately lead to high divorce rates and intergenerational structural poverty. Through Community Service Activities (PKM), prevention efforts are carried out by providing legal education and outreach regarding the risks of early marriage. Methods used include lectures, presentations, modeling, role plays, and small group discussions involving teenagers, parents, traditional leaders, and religious leaders. The results of the activities showed a significant increase in legal understanding, where 85% of participants were aware of the minimum age for marriage according to the latest regulations. Furthermore, there was increased awareness of the negative impacts of child marriage and a growing commitment from community leaders to continue ongoing outreach. The conclusion of this activity confirmed that marriage law education is an effective strategy in raising public awareness. However, preventing child marriage cannot rely solely on legal outreach; it needs to be strengthened through cross-sector collaboration, integration of materials into the school curriculum, family economic empowerment, and strengthening the role of religious and traditional leaders in shaping social opinion. Therefore, efforts to prevent early marriage require a more holistic, participatory, and sustainable strategy to protect children's rights and realize the development of a quality future generation.

I Putu Revadio Pratama Putra; Agus Wahyudi Selasa Gama; Gde Bayu Surya Parwita

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The advancement of an organization is strongly influenced by the strategic role of its workforce, which acts as a driving force behind institutional transformation. This research explores how perceptions of fairness in organizational practices and the internal cultural environment contribute to enhancing employee loyalty, with work-related satisfaction positioned as a bridging element in this dynamic. The investigation involved a complete enumeration of the 50 staff members employed at PT Grab Teknologi Bali, utilizing comprehensive survey methods including structured questionnaires, guided interviews, and document review. Analytical interpretation was conducted through the application of path modeling techniques. The empirical results reveal that equitable treatment within the organizational setting significantly fosters greater job satisfaction among employees. In parallel, the organizational ethos reflected in shared norms and values also plays a critical role in elevating employee contentment. Furthermore, both fairness in management practices and cultural alignment within the workplace have a direct and meaningful influence on the level of commitment displayed by employees. Job satisfaction, in turn, emerges as a key predictor of organizational allegiance. Finally, the analysis substantiates that job satisfaction effectively serves as a mediating pathway linking organizational fairness and culture to heightened employee commitment. These findings underscore the importance of fostering an environment where fairness and a strong organizational culture are prioritized, as they directly impact employee satisfaction and loyalty. Organizations that implement transparent and fair management practices, while also nurturing a cohesive cultural environment, create a foundation for long-term employee commitment. Additionally, the study emphasizes the need for organizations to continuously assess and improve their internal practices, not only to maintain fairness but also to align their cultural values with the expectations of their workforce. By doing so, companies can enhance job satisfaction, which ultimately drives higher levels of employee commitment and overall organizational success.