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Significant changes occurring today are characterized by technological disruption, demographic shifts, globalization, and economic instability. The combination of these factors creates complex challenges for human resources (HR) in adapting and enhancing their capabilities. The purpose of this study was to examine the relationship between organizational commitment and perceptions of transformational leadership style with Organizational Citizenship Behavior of teachers in Surabaya. The research subjects were 397 teachers in Surabaya, East Java. The sampling technique used was purposive sampling. Data was collected through scale filling using Google Forms. The measurement instruments in this study were the Organizational Citizenship Behavior Scale, the Organizational Commitment Scale, and the Transformational Leadership Style Perception Scale. The data analysis used multiple linear regression analysis. The results showed that there was a significant positive relationship between organizational commitment and perceptions of transformational leadership style with Organizational Citizenship Behavior. The higher the organizational commitment and perceptions of transformational leadership style, the higher the Organizational Citizenship Behavior among teachers. There was a significant relationship between organizational commitment and Organizational Citizenship Behavior, and there was also a significant positive relationship between perceptions of transformational leadership style and Organizational Citizenship Behavior. The higher the perceptions of transformational leadership style, the higher the Organizational Citizenship Behavior among teachers.

Employee performance is a strategic aspect that plays an important role in achieving company goals, especially in facing increasingly fierce business competition. Employee performance is not formed directly, but is influenced by various internal organizational factors, such as work discipline, compensation systems, and work environment conditions. This study aims to analyze the influence of work discipline, compensation, and work environment on employee performance at PT Dunia Aneka Usaha. This study uses a descriptive quantitative approach. The sampling technique used is a saturated sample, so that the entire population of 70 employees was used as research respondents. Data were collected through questionnaires compiled based on indicators of each variable and measured using a Likert scale. Furthermore, the data were analyzed using validity and reliability tests to ensure the quality of the research instrument, as well as statistical analysis in the form of t-tests, F-tests, and multiple linear regression analysis to test the proposed hypotheses. The results of the study indicate that work discipline, compensation, and work environment have a positive and significant effect on employee performance, both partially and simultaneously. These findings indicate that improving work discipline, providing appropriate compensation, and creating a conducive work environment can encourage improved employee performance. Therefore, companies are advised to manage these three factors sustainably so that employee performance improves and organizational goals can be achieved optimally.

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

This study aims to analyze the goods purchasing accounting system at PT Central Sandang Jayatama. A qualitative approach was employed, with data collected through interviews, observations, and documentation. Data analysis included descriptive analysis of the purchasing accounting system and comparison between the company’s implementation and the elements of a purchasing accounting system, including related functions, procedures, documents, and accounting records. Conclusions and recommendations were drawn based on the analysis. The results indicate that the purchasing accounting system related to auxiliary materials availability supports smooth production processes and provides a significant contribution to management in managing auxiliary materials. However, several elements were not fully aligned with the principles of purchasing accounting systems, as reflected in an unclear organizational structure and overlapping duties between the purchasing and receiving functions. Therefore, it is recommended to strengthen the internal control system in auxiliary material purchasing and redesign the organizational structure to separate purchasing and receiving functions. Improvements in this system are expected to enhance product quality, production efficiency, and company profitability. This study contributes

This study aims to understand how accounting functions as a social construction in shaping the meaning of transparency and responsibility in the modern business world. Accounting has long been viewed as a technical, neutral, and objective system; however, both financial and non-financial reporting practices also reflect the values, ideologies, and moral consciousness embedded within organizations. Using a qualitative interpretive approach within the framework of social constructivism (Berger & Luckmann, 1966), this study explores the meanings constructed by accounting practitioners through social interactions, organizational culture, and reporting policies. Data were collected through in-depth interviews, participatory observations, and document analysis of corporate reports, and were analyzed using interpretative thematic analysis. The results reveal that transparency and responsibility are not merely formal obligations but the outcomes of social processes involving the externalization of values by leaders, the objectivation of those values through reporting systems, and their internalization within individual moral awareness. In this context, accounting functions as a social language that reflects organizational morality, legitimacy, and identity. Organizations with participatory and reflective cultures are found to develop more authentic transparency, while bureaucratic structures tend to produce symbolic transparency. Theoretically, this study contributes to the discourse of critical accounting by asserting that accounting numbers and reports are socially constructed artifacts imbued with values. Practically, the findings highlight the importance of ethical leadership, reflective culture, and social dialogue as foundational elements for implementing authentic transparency and sustainable corporate responsibility.

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.

This article examines the typology and classification of regional government apparatus in Indonesia by analyzing their structure and functions within local governance. The study draws on recent theoretical literature (2020–2025) and legal frameworks to map how different types of regional apparatus such as executive agencies (“dinas”), supporting agencies (“badan daerah”), secretariat, inspectorate, and territorial units are organized and classified. Using a normative-juridical and conceptual approach, the paper reviews relevant laws, regulations, and academic studies to identify patterns of structural typology and functional differentiation within local governments. The findings reveal that many local governments still apply structural-heavy models rather than functionally tailored organizations, leading to excessive bureaucracy and inefficiency. The analysis suggests that a clearer classification aligned with functional roles can improve governance effectiveness and administrative efficiency. The article concludes by recommending that local governments re-evaluate their organizational structures to better reflect the functional needs of governance, rather than merely replicate structural models.                                                               

This study aims to examine the influence of work environment, work motivation, and job training on employee performance, with work discipline as an intervening variable at PT. Telkom Akses Semarang. The population of this research consists of 400 employees of PT. Telkom Akses Semarang, which is a prominent company in the telecommunications sector. The sampling technique used was purposive sampling, and the sample size of 100 employees was determined using the Slovin formula to ensure a representative sample. Data were collected through questionnaires distributed randomly to the selected respondents to gather comprehensive and reliable information. This study employed a quantitative analysis approach, utilizing Smart PLS as the analytical tool, covering the outer model, inner model, and hypothesis testing to assess the relationships between the variables. The findings indicate that the work environment, work motivation, and job training significantly affect employee performance at PT. Telkom Akses Semarang. Furthermore, the use of work discipline as an intervening variable also mediates the influence of work environment, work motivation, and job training on employee performance, suggesting that work discipline plays a crucial role in enhancing overall employee productivity and organizational success.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

In an increasingly competitive workplace, employee performance is one of the important factors determining a company’s success. PT Gadjahmada Nusantarajaya, a company engaged in the service and trade sector, faces the challenge of maintaining and improving its employees’ performance. Internal factors such as organizational culture, work communication, and work discipline are thought to have a significant influence on employee performance. Based on this, this study was conducted to determine the influence of organizational culture, work communication, and work discipline on employee performance at PT Gadjahmada Nusantarajaya. The research questions in this study are: (1) Does organizational culture influence employee performance? (2) Does work communication influence employee performance? (3) Does work discipline influence employee performance? and (4) Do organizational culture, work communication, and work discipline simultaneously influence employee performance at PT Gadjahmada Nusantarajaya? This research is quantitative. Data were obtained through primary data collected using a questionnaire, as well as secondary data from company documents. The study population was all 49 employees of PT Gadjahmada Nusantarajaya. The sampling technique used saturated sampling; thus, the entire population was used as the research sample. Data analysis used validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis tests (t-tests and F-tests). The results showed that partially (t-tests) the variables of organizational culture, work communication, and work discipline had a significant effect on employee performance. Simultaneously (F-tests), these three variables also had a significant effect on employee performance at PT Gadjahmada Nusantarajaya.

Employee welfare is an important element in the success and sustainability of an organization. This study aims to analyze the influence of leadership style, communication, and organizational culture on employee welfare at PT Bintang Teknik Nyata Sukodono, Sidoarjo. Leadership style emphasizes the leader's ability to create a clear and strategic vision of the future to empower employees. Communication in an organization includes the effectiveness of information delivery, openness, and two-way communication between leaders and employees. Meanwhile, organizational culture includes shared values, behavioral norms, and adaptation to change that shape interaction patterns within the organization. This study uses a quantitative approach with a survey method, involving all employees of PT Bintang Teknik Nyata as respondents. Data were collected through a questionnaire designed to measure indicators of leadership style, communication, organizational culture, and employee welfare. The analysis was carried out using multiple linear regression to identify the partial and simultaneous effects of independent variables on employee welfareThis study is expected to provide theoretical and practical insights. Theoretically, the results of this study contribute to the development of human resource management science, especially related to leadership style, communication, and organizational culture. Practically, this study can be a reference for PT Bintang Teknik Nyata in formulating strategies to improve employee welfare through leadership optimization, communication improvement, and the formation of a supportive organizational culture.

This study analyzes the synergy between human resource development (HRD), work culture, and decision-making systems in enhancing productivity and organizational performance. The approach used is a descriptive qualitative literature review, with sources from peer-reviewed articles from 2021-2025 obtained through databases such as Google Scholar and ScienceDirect. The research findings indicate that HRD can improve employee competence by up to 28.7%, while work culture contributes 41.4-55% to motivation and collaboration within teams. Decision-making systems, such as AHP (Analytical Hierarchy Process) and BI (Business Intelligence), play a role in optimizing operational efficiency by up to 65%. The synergy of these three elements forms a more adaptive organization to change. One example of the implementation of this synergy can be seen in PT X Jakarta, which experienced a 28% increase in output and employee satisfaction reached 85%. However, the main challenge faced is resistance to change, which can be overcome through effective communication. The practical implications of this study include recommendations for holistic organizational transformation, especially in Indonesia, to face the challenges of global disruption.

This study examines the video content production process at Digital Hub Sinar Mas Land as a visual communication strategy to support branding for a digital innovation area. The background of this research stems from the increasing need for organizations to produce creative and informative content as social media becomes a primary channel for information distribution. The study aims to describe the stages of pre-production, production, and post-production, and to identify challenges that affect the effectiveness of video content creation. A qualitative descriptive method was used through active participation, observation, interviews, and literature review. The findings show that concept planning, scriptwriting, and storyboard development form the foundation of successful production. The production stage emphasizes camera techniques, talent coordination, and visual consistency aligned with communication goals. The post-production stage focuses on technical editing to strengthen the audiovisual message structure and prepare content for publication. Key challenges were found in storyboard development, talent performance during filming, and audio processing that required detailed adjustments. The results highlight the importance of thorough planning and coordinated teamwork to ensure that video content effectively supports branding strategies.

Job placement is a brief and concise summary of the process of placing employees in positions that match their expertise, skills, and knowledge within an organization. Human capital refers to the knowledge, skills, competencies, and attributes of individuals that contribute to economic and social performance. Teamwork is one of the important factors in increasing effectiveness and productivity in an organizational environment. Employee performance is one of the main indicators in determining the success and competitiveness of an organization. This study aims to analyze the effect of job placement, human capital, and teamwork on employee performance at PT. Faithfull The Brand. This study was conducted at PT. Faithfull The Brand. The research population was employees of PT. Faithfull The Brand. The sample in this study was 87 respondents who were determined based on the Slovin formula. The data analysis technique used was multiple linear regression analysis using the SPSS program. The results of testing the hypothesis stated that job placement had a positive and significant effect on employee performance at PT. Faithfull The Brand, human capital had a positive and significant effect on employee performance at PT. Faithfull The Brand, and teamwork had a positive and significant effect on employee performance at PT. Faithfull The Brand.

The high level of job dissatisfaction reported by 41% of workers in Indonesia poses a serious challenge for companies, as it can potentially increase turnover and decrease productivity. This phenomenon underscores the importance for PT Nanda Putra, as a company operating in a competitive industry, to identify factors that enhance job satisfaction. This research aims to analyze the influence of organizational justice, work environment, and rewards on job satisfaction. This study utilized a quantitative approach with a causal-associative design and included 80 respondents chosen through simple random sampling. Primary data were gathered through a Likert-scale questionnaire and analysed using multiple linear regression with the aid of SPSS software. The results of the analysis show that organizational justice, work environment, and rewards collectively exert a significant positive effect on job satisfaction (p < 0.05). Based on these findings, it is recommended that the company strengthen procedural and informational justice, improve the safety and comfort of the work environment, and implement a fair and meaningful reward system as strategic measures to enhance job satisfaction.

Information technology (IT) governance plays a strategic role in supporting the achievement of organizational goals, especially in higher education institutions. Adiwangsa University Jambi, as a private university, is required to manage IT effectively, efficiently, and in line with the institution's vision. This study aims to analyze the level of IT governance capabilities at Adiwangsa Jambi University using the COBIT 2019 framework with a focus on the EDM (Evaluate, Direct, Monitor) domain. The research method used is a descriptive quantitative method through data collection using questionnaires, interviews, and documentation studies. The results show that the level of IT governance capability in the EDM domain is at level 2 (Managed Process), indicating that the IT governance process is running but still needs improvement in several aspects, especially in monitoring and controlling IT performance. This study is expected to provide recommendations for Adiwangsa University Jambi in improving IT governance in a sustainable manner.

This conceptual research analyzes the relationship between social entrepreneurship and social innovation as an integrated framework for creating and sustaining sustainable impact. Social entrepreneurship is positioned as a strategic mechanism that combines the disciplines of entrepreneurship, value creation, and community empowerment to address complex social and environmental challenges. Meanwhile, social innovation provides new solutions, approaches, and models that drive systemic change and expand community participation in social development. Through a literature-based analysis, this research demonstrates that the synergy between these two concepts enables organizations to design sustainable business models that balance social mission with economic sustainability. The research findings confirm that sustainable social impact is achieved through three interrelated key pillars: system-oriented innovation, hybrid and adaptive business models, and collaborative ecosystems that strengthen institutional capacity and legitimacy. This research provides theoretical contributions by developing a conceptual framework that integrates social value creation, innovation processes, and sustainability mechanisms. Future research is recommended to empirically test this conceptual model through case studies or mixed approaches to assess its applicability in various socio-economic contexts.