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The acceleration of stunting reduction in Ponorogo Regency faces challenges regarding the complexity of the issue and regional fiscal constraints, necessitating strategic cross-sectoral collaboration. This study aims to evaluate the synergy of Bank BCA's Corporate Social Responsibility (CSR) program through the "Bakti BCA" scheme in supporting local government policies related to specific and sensitive nutrition interventions. This research employs a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with key informants from Bank BCA Ponorogo management, Bappeda, the Health Office, and beneficiary families, complemented by participatory observation and a review of the Regional Action Plan (RAD) documents. Data analysis was performed interactively by integrating the Collaborative Governance framework from Ansell and Gash, William N. Dunn's six policy evaluation criteria, and Mark Moore's Public Value concept to analyze the dynamics of cooperation and program performance achievements. The results indicate that the established synergy meets the criteria of appropriateness and effectiveness, where CSR interventions successfully bridged the gap in sanitation services and nutritional fulfillment in stunting locus villages uncovered by the regional budget (APBD). This collaboration proved successful in creating public value in the form of improved physical health status of toddlers, regional budget efficiency, and high community responsiveness. It can be concluded that this strategic partnership effectively accelerates the achievement of stunting reduction targets through equitable resource distribution. This study recommends that private sector engagement be formally integrated from the development planning deliberation (Musrenbang) stage to ensure long-term impact sustainability.

The quality of educational human resources (HR) is a key factor in determining the quality and success of educational implementation in schools. However, many schools still face problems of low performance, motivation, and professionalism among teachers and educational staff due to leadership that is not responsive to the diversity of conditions and human resource needs. This study aims to examine situational leadership as a strategy employed by school principals to improve the quality of educational human resources. The study adopts a literature review approach with qualitative content analysis of books, scholarly journal articles, and relevant previous research. The findings indicate that situational leadership enables school principals to adjust leadership styles directing, coaching, supporting, and delegating according to the levels of readiness, competence, and motivation of teachers and educational staff. Adaptive and participative leadership contributes positively to improved performance, work commitment, professionalism, and the creation of a conducive organizational climate and school culture. Therefore, situational leadership can be used as a strategic approach in planning, implementing, and evaluating sustainable educational quality improvement programs.

This study aims to analyze human resource management (HRM) based on Islamic boarding school values ​​in strengthening educator professionalism and sustaining academic performance at MA Al-Amiriyyah Blokagung. The study focuses on the process of internalizing Islamic boarding school values ​​in HRM policies and practices and their implications for educator professionalism and the sustainability of the institution's academic quality. This study uses a qualitative approach with a case study design. Data collection was conducted through in-depth interviews with madrasah leaders and educators, observations of institutional practices, and documentation studies of policies and human resource development programs. Data analysis was conducted thematically through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic boarding school values ​​such as sincerity, service, discipline, exemplary behavior, and moral responsibility have been internalized normatively and practically in HRM policies, particularly in aspects of human resource planning, recruitment, coaching, and evaluation of educator performance. These values ​​shape educator professionalism that is not only based on pedagogical competence, but also an ethos of devotion and moral integrity. The human resource development and coaching system contributes to maintaining work motivation and consistent academic performance among educators. However, the internalization of Islamic boarding school values ​​still tends to be cultural and person-centered, and has not been fully institutionalized in written policies, standard procedures, and long-term strategic planning. Therefore, its sustainability remains dependent on leadership figures. The implications of this research emphasize the importance of strengthening the institutionalization of Islamic boarding school value-based human resource management (HRM) through formal policies, a sustainable human resource development system, and systematic managerial governance to ensure the sustainable maintenance of educator professionalism and the institution's academic performance.

This study is motivated by the importance of financial and asset management strategies in supporting the operational effectiveness of the Regional Disaster Management Agency (BPBD) of Central Sulawesi, which plays a strategic role in disaster mitigation, preparedness, emergency response, and post-disaster recovery. The main problems addressed are how financial and asset management strategies are implemented, to what extent they affect operational effectiveness. The objectives of this research are to analyze the applied strategies, assess their influence on operational effectiveness, and identify challenges as well as relevant solutions.The literature review refers to public financial management theories, regional asset management, and previous studies highlighting the relationship between financial governance, accountability, and public sector performance. This study employs a quantitative approach with a descriptive design. Data were collected through literature study, observation, interviews, and questionnaires distributed to BPBD staff in finance and asset divisions. The analysis included validity and reliability tests, along with multiple linear regression to examine the effect of independent variables on operational effectiveness. The findings show that BPBD Central Sulawesi’s financial management strategy in 2024 achieved a realization rate of 89–100% in most programs, although imbalances were found in certain activities such as the disaster management system arrangement, which only reached 38%. In terms of asset management, fixed assets dominate with a book value of IDR 19.6 billion, with significant growth in equipment and machinery. Regression analysis results indicate an R² value of 0.817, meaning that 81.7% of operational effectiveness is influenced by financial and asset management strategies, while the remaining 18.3% is explained by other factors.The study concludes that financial and asset management strategies significantly affect BPBD’s operational effectiveness. Nevertheless, challenges such as limited human resources, inadequate information systems, and discrepancies in budget realization require solutions through capacity building, technology utilization, and improved planning mechanisms to optimize disaster management effectiveness.

Local government budget management is a crucial element in regional governance, as it directly impacts accountability, transparency, and efficiency in public service delivery. To support effective regional financial management, the Indonesian Government has established the Government Internal Control System (SPIP), as stipulated in Government Regulation Number 60 of 2008. This study aims to examine the role and practical implementation of SPIP in regional budget management through a case study of the Regional Financial and Asset Management Agency (BPKAD) of Dumai City. Using a qualitative case study approach, this study analyzes regional financial documents, audit reports from the Regional Audit Agency (BPKAD), as well as laws and regulations and internal policies governing SPIP implementation. The results indicate that SPIP has been implemented in BPKAD Dumai City throughout the budget management cycle, from planning and implementation to reporting and accountability. However, its implementation has not reached an optimal level due to constraints such as limited leadership commitment, inadequate human resource capacity, and suboptimal internal oversight mechanisms. Therefore, improving SPIP implementation is a strategic step to realize accountable, transparent, and performance-oriented regional financial governance.

This study explores the role of visual analytics in enhancing decision-making processes within creative industries, focusing on its application to large-scale multimedia datasets. Visual analytics integrates interactive visualization techniques with computational algorithms, enabling users to explore complex datasets intuitively and derive actionable insights. The research centers on the design and implementation of interactive dashboards tailored to the creative sector, particularly film, music, and advertising industries, to facilitate real-time data exploration. The study also investigates the usability of these tools through expert-based evaluations, aiming to assess their effectiveness in supporting informed and timely decision-making. The findings reveal that interactive visualizations significantly improve insight discovery and pattern recognition, enabling decision-makers to uncover hidden trends in large multimedia datasets. However, challenges related to scalability, user acceptance, and real-time processing were encountered during the implementation phase. The research highlights the practical benefits of integrating visual analytics into industry workflows, which include enhanced content creation, audience engagement, and strategic planning. Furthermore, the study identifies key visual analytics techniques such as dynamic dashboards, pattern recognition, data mining, and clustering, which are essential for analyzing multimedia data. The study concludes by emphasizing the potential for wider applications of visual analytics in other sectors, suggesting future research directions to improve tool performance, scalability, and user accessibility, as well as exploring the integration of emerging technologies like artificial intelligence and virtual reality.

Employee performance is a key factor in determining organizational success in achieving its strategic objectives. Various management studies indicate that employee performance is not solely influenced by individual factors, but is also significantly affected by organizational factors, particularly organizational planning and organizational structure. Effective organizational planning provides a clear direction and strategic framework that guides employees in performing their tasks, while an appropriate organizational structure facilitates coordination, clarifies authority, and supports the efficient execution of work. This study aims to analyze the influence of organizational planning and organizational structure on employee performance through a systematic literature review approach. The research method employed is a systematic literature review by examining relevant national and international journal articles published within the last ten years. Data were collected from reputable academic databases to ensure the credibility and relevance of the sources. The selected studies were analyzed qualitatively to identify patterns, relationships, and key findings related to the research variables. The results of the literature review indicate that systematic and well-formulated organizational planning contributes positively to improving goal clarity, work coordination, and employee motivation. Furthermore, an organizational structure that is aligned with organizational strategies plays an important role in clarifying task distribution, authority lines, and overall work effectiveness. The findings also reveal that organizational planning and organizational structure are interrelated and mutually reinforcing in shaping employee performance. This study concludes that the integration of organizational planning and organizational structure is a crucial factor in enhancing sustainable employee performance. The results of this study are expected to provide both theoretical contributions to organizational management studies and practical references for organizations in designing effective management systems.  

The transformation of public governance has encouraged a paradigm shift in public service delivery, from an administrative and procedure-oriented approach toward a citizen-centered and value-based model. In this context, public sector marketing has emerged as a strategic instrument to enhance service quality, institutional image, public participation, and trust. This study aims to examine the contemporary implementation of marketing strategies and planning in the public sector, with particular attention to their effectiveness and contextual relevance. The research adopts a qualitative descriptive approach through a systematic literature review of selected scholarly publications addressing public sector marketing, strategy implementation, digital governance, and public service management. The findings indicate that public institutions increasingly apply marketing principles not as commercial activities, but as mechanisms for creating public value through strategic communication, digital engagement, institutional branding, and stakeholder collaboration. However, the effectiveness of implementation varies across organizations and is strongly influenced by leadership capacity, human resources competence, organizational culture, and technological support. The study also reveals that public sector marketing strategies must be adapted to social, cultural, and institutional contexts, as private-sector models cannot be directly transferred. Theoretically, this study strengthens the positioning of marketing as an integral component of public governance. Practically, it provides insights for public organizations to develop contextual, responsive, and sustainable marketing strategies to improve public service performance and trust.

This study aims to analyze the level of digital readiness and the development of digital promotion strategies at Florina Bouquet MSME as an effort to enhance competitiveness in the digital era. The research background arises from the limited optimi\zation of Instagram features and digital marketing strategies, resulting in low product visibility in the digital market. This study employs a qualitative descriptive approach with data collected through observation, in-depth interviews, and literature review. A scoring analysis was applied to evaluate three main components: digital readiness, digital marketing strategy and implementation, and their impact on competitiveness. The findings indicate that Florina Bouquet demonstrates a relatively high level of digital readiness in terms of infrastructure and basic platform utilization; however, weaknesses remain in strategic planning, content creation, feature optimization, and consistent monitoring. Despite these limitations, the uniqueness of the product and strong market potential contribute positively to competitiveness, especially in differentiation and brand perception. The results highlight the need for more structured, consistent, and data-driven digital promotion strategies to improve marketing effectiveness and expand market reach. This study provides practical implications and strategic recommendations for MSMEs to strengthen their digital marketing performance sustainably.

Local coffee micro, small, and medium enterprises (MSMEs) in Karang Sidemen Village, Central Lombok Regency, have significant development potential; however, they still face challenges related to marketing practices and limited value addition. Conventional marketing systems restrict market reach and reduce product competitiveness. In the context of the Industrial Revolution 4.0 and Society 5.0, digital marketing offers a strategic opportunity for MSMEs to enhance product promotion and sales performance. This community service program aimed to strengthen the capacity of local coffee MSMEs through the implementation of social media–based digital marketing strategies. A participatory approach was employed, actively involving MSME actors and students through stages of problem identification, program planning, training and hands-on digital marketing practices, and evaluation. The results demonstrated an improvement in participants’ understanding and skills in utilizing social media as a promotional tool, as reflected by the initiative to develop and publish promotional video content for local coffee products, including the flagship Versilia coffee variant. The use of visual content and storytelling facilitated the practical adoption of digital marketing strategies. Overall, this program contributed to shifting marketing behavior from conventional to digital approaches and strengthening the sustainable competitiveness of local coffee MSMEs.

This study aims to analyze Indibiz Bogor’s digital marketing strategy in enhancing brand awareness through the use of Instagram Reels, with a specific focus on the role of content creators in planning, producing, and optimizing short-video content. As social media increasingly becomes a primary promotional channel, businesses are required to produce creative and relevant content capable of attracting and engaging audiences effectively. This research employs a qualitative approach, with data collected through observation, interviews, and documentation conducted during October–November 2025. The findings show that content creators play a strategic role in idea development, trend analysis, audience needs identification, and producing visual materials that align with Indibiz’s brand identity. Instagram Reels are proven effective in increasing audience engagement, expanding reach, and strengthening brand perception across digital platforms. However, several challenges persist in the production process, including suboptimal internal coordination, sudden concept revisions, and limited production time. These findings highlight the importance of more structured content planning, improved team communication, and consistent performance evaluation to optimize Indibiz’s digital marketing efforts and maximize their impact on brand awareness.

This study investigates the impact of green accounting practices on corporate environmental performance, with a focus on manufacturing firms in Indonesia. Green accounting, which involves the identification, measurement, and reporting of environmental costs, is increasingly recognized as a strategic tool for enhancing corporate accountability and sustainability. However, in developing countries, its implementation remains limited and fragmented. Using a qualitative approach, this research explores how green accounting mechanisms are integrated into corporate decision-making processes and how they influence key environmental performance indicators such as energy efficiency and waste reduction. Data were collected through semi structured interviews with environmental and finance managers from five companies actively participating in the PROPER environmental rating program. Thematic analysis revealed that firms with advanced environmental accounting practices achieved higher energy savings and waste reduction outcomes, as well as superior PROPER ratings. These improvements are directly linked to the strategic use of environmental data in operational planning and investment decisions. Nonetheless, challenges such as the lack of technical guidelines, insufficient human resources, and the absence of standardized frameworks remain significant barriers to broader adoption. The study contributes to the growing literature on sustainability accounting in emerging economies and offers practical implications for policymakers and corporate practitioners seeking to institutionalize green accounting as part of sustainable business governance.

The rapid advancement of information technology has compelled digital marketing companies to enhance efficiency and system integration to improve business performance. PT Imused Satria Muda, a digital marketing company focusing on beauty and herbal product promotion, faces challenges in integrating its information systems across divisions such as advertising, content creation, and customer service. This study aims to formulate an information systems and information technology (IS/IT) strategy aligned with the company’s business strategy using the Ward and Peppard methodology. A descriptive qualitative approach was employed, with data collected through observation, documentation review, and structured interviews. The analysis utilized SWOT, Value Chain, and McFarlan Strategic Grid tools to identify the internal and external conditions of the business and IS/IT environments. The results indicate that PT Imused Satria Muda requires the development of a cloud-based Customer Relationship Management (CRM) system, a Digital Campaign Dashboard, and marketing automation tools to enhance digital campaign effectiveness. The implementation plan is divided into short- and long-term stages over five years, focusing on data integration, information security, and IT human resource competency improvement. The proposed strategy is expected to increase operational efficiency and strengthen the company’s competitiveness within the dynamic digital marketing industry.

This study aims to analyze the information technology (IT) infrastructure of PT RedEx using SWOT and McFarlan Strategic Grid methods to evaluate internal and external factors affecting IT performance and its strategic positioning. The SWOT analysis identifies strengths, weaknesses, opportunities, and threats, while the McFarlan Grid maps IT systems into four quadrants: Strategic, High Potential, Key Operational, and Support. Data were collected through observation, interviews, and documentation. The results show that PT RedEx’s IT infrastructure supports operational activities but lacks real-time integration across branches. Based on the McFarlan analysis, most systems are in the Key Operational and Support quadrants, indicating a focus on daily operations rather than strategic innovation. Recommendations include system integration through cloud computing, digital transformation, and IT human resource development. The study provides insights into strategic IT planning for logistics companies in the digital era.

This study presents a literature review that investigates the role of strategic planning in enhancing employee performance and strengthening supplier relationship management within the food and beverage (F&B) business sector in Semarang City. Strategic planning, as the independent variable, is critical in defining the company’s vision, mission, objectives, and policies, which directly influence the productivity, effectiveness, and engagement of employees, the dependent variable. By systematically analyzing a wide range of literature sources, including peer-reviewed journals, articles, and other reputable publications, this study highlights the multifaceted benefits of effective strategic planning. The analysis reveals that organizations that implement clear and well-structured strategic plans are more likely to experience improved employee motivation, higher performance levels, greater job satisfaction, and increased employee loyalty. Additionally, the study emphasizes the importance of establishing and maintaining strong, strategic relationships with suppliers, which contribute to operational stability, efficient supply chain management, and enhanced competitiveness in the F&B industry. The findings suggest that strategic planning and supplier relationship management are interrelated and mutually reinforcing processes that help businesses anticipate market demands, optimize resource allocation, and respond effectively to operational challenges. Ultimately, the integration of these two factors provides a sustainable competitive advantage, enabling F&B businesses in Semarang to improve internal performance while simultaneously strengthening external partnerships. This study underscores the necessity for managers and business owners to prioritize strategic planning and supplier relationship management as essential components of long-term business success in a highly dynamic and competitive market environment.

School-Owned Enterprises (BUMES) and the public relations division of the madrasah play a strategic role in supporting institutional development through systematic and sustainable program planning and implementation. BUMES functions not only as the school’s entrepreneurship unit but also as a bridge for collaboration with external institutions, including universities, government agencies, and international partners. During specific periods, particularly toward the end of the academic year, the intensity of cooperation increases, marked by the execution of several strategic programs. In addition to routine activities such as internships at BBDB, BUMES and the public relations division also initiate innovative programs, including a student exchange program to Thailand. This initiative aims to expand global networking, strengthen student competitiveness, and provide cross-cultural learning experiences. All programs are designed through organized planning processes from the beginning of the semester, taking into account relevance, sustainability, and implementation efficiency. This ensures that each activity aligns with the vision and needs of the madrasah while maximizing benefits for students and the institution. The implementation of these programs demonstrates that the synergy between BUMES and the public relations division significantly enhances educational service quality, strengthens institutional image, and supports comprehensive improvement in school performance.

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

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

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