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Parking tax collection as part of Specific Goods and Services Tax (PBJT) is an important source for increasing Local Own-Source Revenue (PAD). This policy is based on Law Number 1 of 2022 concerning Financial Relations between the Central Government and Regional Governments and is implemented through Regional Regulation of Bandar Lampung City Number 1 of 2024. This study aims to examine the implementation of parking tax collection as PBJT as well as the supporting and inhibiting factors in its execution. The research employs normative juridical and empirical juridical approaches with a descriptive qualitative method. Data were collected through documentation studies and interviews with the Regional Revenue Management Agency (BPPRD) of Bandar Lampung City as the implementing institution. The results show that the implementation of PBJT on parking services in Bandar Lampung City uses a self-assessment system, where parking operators calculate, collect, report, and remit taxes independently through e-SPTPD and SIMANTAP managed by BPPRD. Supporting factors include clear regulations, the utilization of information technology, growth in the parking sector, and inter-agency support. Meanwhile, inhibiting factors include suboptimal taxpayer compliance, limited human resources within BPPRD, technical issues in the reporting system, and fluctuations in revenue due to seasonal factors. Overall, the implementation of PBJT on parking services has been effective but still requires improved supervision to optimize regional tax revenue.

Leadership in educational management has a strategic role in determining the success of educational implementation. This study aims to examine the integrative paradigm between psychology and leadership in educational management, focusing on the psychological dimensions of educational leadership. This research employs a qualitative approach using a systematic literature review method. Data were collected from scientific articles published between 2020 and 2026 through Google Scholar using Publish or Perish. The findings indicate that the integration of psychological perspectives into leadership significantly enhances organizational effectiveness, particularly in fostering work motivation, strengthening interpersonal communication, and improving adaptive decision-making. Furthermore, psychological approaches contribute to conflict management and the development of a positive organizational climate. The study also highlights that leadership effectiveness is strongly influenced by psychological characteristics such as personality, emotional intelligence, and empathy. Therefore, integrating psychology into leadership serves as a strategic foundation for advancing educational management and improving human resource performance sustainably.

This study examines the strategic role of management psychology in enhancing educational institution quality through optimizing teacher performance. Employing a qualitative descriptive approach via library research—analyzing recent journals, books, and sources from 2021–2026—data were processed using content analysis techniques, encompassing systematic identification, categorization, and interpretation of prior findings to reveal patterns, relationships, and research gaps. Results indicate that psychological factors such as work motivation, mental well-being, supportive leadership, and conducive work climate significantly shape teachers' behaviors and performance, fostering effective and sustainable learning environments. Integrating management psychology principles proves essential for holistic human resource management in education, offering practical implications for school leaders' policies to build high-quality educational systems. In addition, the study emphasizes that consistent professional development and emotional support systems for teachers further strengthen institutional effectiveness and improve instructional outcomes. Therefore, management psychology serves as a fundamental framework in aligning organizational goals with teacher well-being and performance enhancement in educational settings.

This article discusses innovations in cash waqf management through the integration of digital technology with the SatuWakaf.id platform developed by the Indonesian Waqf Board (BWI). The urgency of this research is driven by the need for a transformation in waqf governance to optimize the potential of the Sharia economy in the era of disruption. This study employs a literature review method with a qualitative approach to examine the role of digitalization in enhancing efficiency, transparency, and public participation in waqf. The findings indicate that digital waqf provides ease of access, transaction flexibility, and transparency through a real-time reporting system that is accountably accessible to donors (wakif). Furthermore, the integration of technologies such as QRIS, e-wallets, and internet-based systems effectively addresses various constraints of conventional waqf management, including limited reach and complex administration. However, significant challenges remain, such as low public literacy, limited technological competence among waqf managers (nazir), and cyber security risks surrounding digital transactions. Consequently, the optimization of digital waqf requires strong synergy between human resource development, adaptive regulatory strengthening, and the development of inclusive technological infrastructure to ensure that national waqf potential is fully utilized for the welfare of the community.

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript or typescript, acting as the point-of-entry for any given academic paper or patent application. Absatrcting and indexing services for various academic discipline are aimed at compiling a body of literature for that particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are typically sectioned logically as an overview of what appears in the paper.

This study aims to identify and analyze the effects of job competence, work discipline, and incentives on employee performance. This study employs a quantitative method with a descriptive and associative approach. The population of this study consists of all 40 employees in the marketing division at PT Pratama Mitra Aksara. Data collection was conducted through the distribution of an online questionnaire, followed by data analysis using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that job competence, work discipline, and incentives simultaneously have a positive and significant effect on employee performance. The t-scores for the Job Competence variable were 2.569, for the Work Discipline variable 2.894, and for the Incentives variable 2.998. Thus, it is concluded that improving job competence and work discipline, along with providing appropriate incentives, can enhance employee performance. It is hoped that this study will serve as a basis for companies to improve employee performance through more effective human resource management.

This study aims to analyze the regulatory characteristics of the Regulation of the Minister of Home Affairs Number 77 of 2020 as a technical guideline for regional financial management, particularly in examining the tension between its normative nature and mandatory provisions, as well as their implications for regional financial governance. The research employs a normative juridical approach, utilizing both statute and conceptual approaches, complemented by a critical analysis of the regulation’s implementation. The findings indicate that, formally, Regulation No. 77 of 2020 is normative in nature as a guideline; however, in practice, it contains numerous mandatory provisions that bind local governments. These mandatory elements have been shown to enhance accountability and transparency through the standardization of procedures, reporting obligations, and strict supervisory mechanisms. On the other hand, the dominance of detailed rules tends to create policy rigidity, increase administrative burdens, and reduce the flexibility and discretion of local governments in adapting policies to local needs. Furthermore, the study identifies a phenomenon of formalistic or ritualistic compliance, which risks producing symbolic accountability without improving the quality of public services. The effectiveness of the regulation’s implementation is also influenced by disparities in human resource capacity, information systems, and regional fiscal capabilities. Therefore, a balance between mandatory approaches and normative flexibility is necessary to ensure that regional financial governance operates effectively, adaptively, and in accordance with the principles of good governance.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.

Management psychology is an important approach in managing educational organizations, as it emphasizes understanding individual behavior, motivation, and patterns of interaction within an institution. In practice, educational management requires not only managerial skills but also insight into psychological factors that influence teachers’ performance, the learning process, and overall organizational dynamics. Therefore, studying management psychology is relevant to examine how these concepts are applied in educational settings. This study aims to explore the development of research on management psychology in the field of education and to identify its role and contribution to improving the effectiveness of educational organizations. The research questions addressed in this study are: (1) how has management psychology been developed in educational research, and (2) how does it contribute to enhancing the effectiveness of organizational management in education? This research employs a qualitative literature review method. The literature search was conducted using the Google Scholar database with the assistance of the Publish or Perish application, using the keyword “management psychology.” From the initial 30 articles identified, a screening and selection process was carried out, resulting in 5 articles that were analyzed in depth. The findings reveal three main themes in the literature: classroom and learning management, leadership in educational organizations, and the development of work environment and human resource performance. These results indicate that management psychology plays a significant role in improving the effectiveness of educational institutions. Therefore, future research is recommended to examine the empirical application of management psychology across various educational organizational contexts in order to gain a more comprehensive understanding.

Management psychology plays a crucial role in enhancing the effectiveness of educational organizational management, particularly in understanding individual behavior, work motivation, leadership, and communication within the educational environment. The dynamic development of educational institutions requires a managerial approach that focuses not only on administrative aspects but also on the psychological aspects of the human resources involved. Therefore, the study of management psychology in education is essential to understand how this approach can support improvements in educational quality. This study aims to review and synthesize various studies on the application of management psychology in educational contexts and identify emerging research trends. The research questions posed are: (1) What are the trends and focuses of research on management psychology in education? and (2) What is the role of management psychology in improving the effectiveness of educational institution management? This study is expected to provide insights into how management psychology can be applied to enhance managerial performance and quality in education.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

This community service activity aimed to enhance human resource management (HRM) literacy among congregation members through weekly religious study sessions at Kramatwatu Mosque. HRM literacy is important not only in formal work environments, but also in family life, social organizations, and religious activities. The problem identified was the congregation’s limited understanding of basic HRM concepts, such as planning, organizing, role distribution, discipline, communication, and individual potential development. The community service program was carried out through an educational-participatory approach in the form of material presentation, interactive discussions, simple case studies, and reflection on Islamic values relevant to human resource management. The activity was implemented gradually in weekly religious study forums by taking into account the characteristics of the congregation. The results showed an improvement in the congregation’s understanding of the importance of HRM in daily life, particularly in the aspects of responsibility, cooperation, discipline, and self-capacity development. Weekly religious study sessions proved effective as a medium for community empowerment because they were able to integrate religious values with practical HRM concepts. Therefore, strengthening HRM literacy through weekly religious study sessions can serve as a relevant educational strategy to improve mosque-based human resource quality.

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.

Illegal logging is a serious environmental problem in Indonesia due to its direct impact on forest destruction, biodiversity loss, and increased carbon emissions. The Indonesian government has established various public policies and legal instruments to address illegal logging practices, such as the Forestry Law, the licensing system, and strengthening law enforcement agencies. However, the effectiveness of these policies remains a concern, given that illegal logging cases continue to occur in various regions. This study aims to assess the effectiveness of public policies in enforcing environmental law, focusing on illegal logging cases in Indonesia. The method used in this study is a normative juridical approach by examining regulations, government policies, and secondary data from reports from relevant institutions and previous research results. Analysis shows that despite comprehensive public policy design, its implementation still faces various obstacles, such as weak oversight, poor coordination between institutions, limited human resources, and corrupt practices. Furthermore, social and economic factors in communities surrounding forests also influence the success of environmental law enforcement. Therefore, strengthening law enforcement agencies, transparency and accountability, and active community involvement in forest management are essential. With these improvements, public policy is expected to be more effective in preventing and combating illegal logging for the sake of environmental sustainability in Indonesia.

This study aims to investigate the influence of Work Environment, Workload, and Leadership Style on Job Satisfaction among Non -Medical Employees at Daya Medika Clinic in West Jakarta. This study used a Likert-scale questionnaire and involved a sample of 43 employees using a non-probability sampling method and saturated sampling technique. The results of a multiple linear regression analysis using SPSS version 26 indicate that Work Environment has a positive and significant effect on Employee Job Satisfaction, Workload has no significant effect on Employee Job Satisfaction, while Leadership Style has a positive and significant effect on Employee Job Satisfaction. These findings provide insights for Daya Medika Clinic management in improving the quality of the work environment and implementing appropriate leadership styles to enhance employee job satisfaction. These findings have practical implications for improving employee performance and organizational effectiveness, and serve as a reference for further research in the field of human resource management.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

Abstract. This study aims to analyze the influence of psychological safety on sustainable innovation with communication behavior as a mediating variable. The research design used a quantitative approach with a survey method on employees of PT Morich Indo Fashion. Sampling was conducted using the Slovin formula and obtained respondents who were analyzed using Partial Least Squares (PLS). The results showed that psychological safety has a positive effect on sustainable innovation and communication behavior. In addition, communication behavior also has a positive effect on sustainable innovation and mediates the relationship between psychological safety and sustainable innovation. These findings emphasize the importance of creating a psychologically safe climate and effective communication to encourage sustainable innovation in organizations.   Keywords: Psychological Safety; Communication Behavior; Sustainable Innovation; Partial Least Squares; Human Resource Management

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

This study aims to examine the simultaneous and partial effects of the work environment and work-life balance on employee work stress at Hotel X. The research design is causal quantitative, with multiple linear regression analysis using SPSS 26.0 for Windows. The sample was obtained through purposive sampling (non-probability) of 120 respondents. The research subjects were employees working in shifts. The analysis results show that, (1) both variables simultaneously have a negative and significant effect on work stress, (2) the work environment has a negative and significant effect (sig. 0.002), and (3) work-life balance has a negative and significant effect (sig. 0.000). The work-life balance variable dominates its influence compared to the work environment, as seen from the lower significance value. These findings confirm that improving work-life balance and the work environment effectively reduces stress, especially for shift workers who are vulnerable to time imbalance. Based on the results, organizations are advised to optimize human resource management by maintaining a balance between job demands and employee conditions, as well as ensuring a proportional workload. Improvement in work-life balance can be achieved through flexible leave policies, adequate breaks between shifts, no overtime days except in emergencies, and minimizing personal time interruptions. These steps are expected to enhance employee well-being, retention, and productivity in the hospitality sector. Further research is recommended to explore different variables and methods, including comparing non-shift employees with the same variables, for more comprehensive insights.