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This interactive study examines the impact of green marketing on the development of competitive capabilities in Iraqi companies, highlighting its role as a strategic approach for achieving sustainable market advantage. Green marketing involves environmentally responsible practices in product design, pricing, promotion, and distribution, which contribute to building brand reputation and operational excellence. The study explores the relationship between green marketing initiatives and enhancing firms' competitive capabilities, emphasizing how eco-friendly practices influence performance and strategic positioning. By analyzing green marketing theory, the study provides a comprehensive understanding of how sustainability-focused strategies can strengthen innovation, differentiation, and customer loyalty. It underscores the role of green marketing in improving long-term competitiveness and aligning business goals with environmental responsibility. Using empirical studies and diverse sources, the research demonstrates that green marketing is not merely a branding tool but a core element in building strategic advantages, especially within Iraq’s evolving market and regulatory environment. The findings reveal a positive relationship between green marketing practices and competitive capabilities. Environmentally driven strategies improve firm performance, enhance responsiveness to market demands, and reinforce brand value, enabling companies to thrive in dynamic business contexts. Consequently, the research recommends adopting green marketing as an integral component of strategic planning for Iraqi companies to ensure resilience, sustainability, and competitive growth. In conclusion, the study highlights the positive impact of green marketing on enhancing competitive capabilities in the Iraqi context, affirming its importance as a foundational pillar in business strategy to address environmental challenges and achieve long-term success. Furthermore, it suggests future studies explore the specific challenges and opportunities of implementing green marketing in different sectors.

This research aimed to determine the influence of human resource competence, accounting information systems, and internal control systems on financial performance at Obor Mas Credit Union. The research used a quantitative approach with a population of 110 permanent employees of Obor Mas Credit Union, while the sample was determined to be 52 respondents using the Slovin formula. Data were obtained through questionnaires distributed to respondents and processed using multiple linear regression analysis with the aid of statistical software. The research results indicated that human resource competence, accounting information systems, and internal control systems, both partially and simultaneously, did not have a significant impact on cooperative financial performance. This finding confirmed that improved financial performance was not solely determined by these three internal factors but rather requires more comprehensive strategic planning and managerial policies. This research was expected to contribute theoretically to the development of accounting science and serve as a practical consideration for credit union managers in improving the effectiveness of financial management.

This research examines the influence of transactional leadership and the entrepreneurial competence of school principals on the effectiveness of education financing in primary and secondary education settings. Effective education financing is essential to ensure that limited resources are allocated optimally to improve learning quality, infrastructure, and institutional sustainability. Transactional leadership—marked by clear performance standards, reward and punishment mechanisms, and strict supervision—provides a structured framework for financial accountability and goal achievement. Entrepreneurial competence, on the other hand, equips principals with the ability to recognize funding opportunities, innovate in revenue generation, and manage financial risks. The study adopts a quantitative survey design involving school principals and financial management personnel from a representative sample of public and private schools. Data were collected using validated questionnaires and analyzed through multiple regression to measure the direct and combined effects of the two independent variables on education financing effectiveness. The findings reveal that both transactional leadership and entrepreneurial competence significantly and positively affect financial effectiveness. Transactional leadership strengthens transparency and budget discipline, while entrepreneurial competence fosters diversification of funding sources and innovative financial strategies. These results highlight the strategic importance of integrating leadership development with entrepreneurial training for school principals. Strengthening these competencies not only enhances financial planning and accountability but also reduces dependence on a single funding source, supporting long-term educational sustainability. Future studies are encouraged to explore additional mediating factors such as organizational culture, technological infrastructure, and community involvement to provide a more comprehensive understanding of education financing dynamics.

Healthcare workforce management has become increasingly critical in determining organizational economic performance and long-term sustainability. This systematic review examines the relationship between human resource strategies in healthcare settings and their impact on economic outcomes, with particular attention to the effectiveness of workforce planning, recruitment optimization, employee retention, and performance management systems. The objective of this review is to synthesize current evidence on healthcare workforce management practices and their influence on economic performance indicators across various healthcare organizations. A systematic literature review was conducted using multiple academic databases, including PubMed, Scopus, and Web of Science. Studies published between 2019 and 2024 that focused on healthcare workforce management and its association with economic performance were selected based on predefined inclusion and exclusion criteria. A total of 45 peer-reviewed articles met the eligibility requirements and were included in the final analysis. The findings reveal that strategic human resource management practices significantly correlate with improved economic outcomes in healthcare organizations. Institutions implementing comprehensive workforce management approaches demonstrated a 15–25% improvement in cost-effectiveness, resource utilization, and operational efficiency. Moreover, effective healthcare workforce management was shown to directly enhance organizational performance by reducing staff turnover costs, improving employee productivity, and strengthening service delivery quality. This review concludes that integrated and evidence-based human resource strategies are essential for healthcare systems aiming to achieve sustainable economic growth and resilience in the face of evolving healthcare challenges.

The Instagram account @alineadotid is an extension of the digital media platform Alinea.id, which was established to meet the growing demand for informative, fast, and visually engaging news content. In today’s digital era, where audiences—especially Generation Z—consume information primarily through social media, @alineadotid strategically positions itself as a news distribution channel tailored to visual-first communication. This study seeks to examine the creative strategies implemented in the production of news content on the Instagram account, focusing on the application of POAC (Planning, Organizing, Actuating, Controlling) production management theory. Using a qualitative descriptive approach, data collection was carried out through in-depth interviews with the executive editor and social media specialist, observation of the production workflow, and documentation of various content formats already published. The findings show that creativity is carried out in a systematic and collaborative manner. Planning emphasizes mapping relevant issues and designing visuals that fit audience preferences. Organizing is achieved through a clear division of roles between editorial and design teams. Execution focuses on creating concise, easy-to-understand, and visually attractive content. Control is performed by evaluating performance using social media metrics such as engagement rates, reach, and audience feedback. This structured approach enables @alineadotid to deliver news content that is fast, visual, interactive, and adaptive to changing digital media trends.

This study investigates the factors influencing financial distress in plantation sub-sector companies in Indonesia. The data collection method involves a literature study and documentation, while the data analysis techniques encompass classical assumption tests (normality, multicollinearity, autocorrelation, and heteroscedasticity), multiple linear regression analysis, and hypothesis testing (partial, simultaneous, and coefficient of determination). The findings reveal that leverage, liquidity, and profitability both simultaneously and partially have a positive and significant effect on financial distress. These results offer valuable insights into the factors that affect financial distress in the plantation sub-sector, providing a clearer understanding for investors and company management. This study emphasizes the importance of managing leverage, liquidity, and profitability effectively to avoid financial distress, which could disrupt the operational continuity of companies. Additionally, the study serves as a reference for making informed decisions related to financial stability and strategic planning, assisting in mitigating the risks associated with financial distress. By managing these financial factors, companies can improve their resilience and sustainability in the face of challenges, contributing to long-term business success. Furthermore, understanding the role of financial management in preventing financial distress is essential for plantation companies to maintain stable growth. As companies face various financial pressures, the study highlights how proactive financial strategies can help ensure sustained performance and profitability, ultimately supporting their competitive advantage in the industry.

This study explores the implementation of human resource development management as a strategic effort to enhance task performance in educational institutions. The research was conducted at MAN 2 Kediri City and MAU MBI Amanatul Ummah Pacet Mojokerto, where notable improvements in information and technology mastery were observed. These improvements stemmed from various capacity-building activities, including computer proficiency training, computer-based learning workshops, excellent service training, teacher participation in science olympiad competitions, and other quality enhancement programs. Employing a qualitative approach, data were collected through participant observation, in-depth interviews, and documentation. Data analysis was conducted using individual site analysis and cross-site comparison, while data validity was ensured through credibility, transferability, dependability, and confirmability criteria. The findings reveal that to strengthen competitive advantage in madrasahs, school leaders undertake comprehensive human resource management practices. These include needs analysis through vacant position mapping and recruitment planning, teaching hour allocation, job analysis, and structured recruitment processes involving written tests, microteaching, and interviews. Furthermore, human resource development is carried out through adherence to Standard Operating Procedures (SOP) and continuous professional training for educators. The study concludes that strategic human resource development contributes significantly to institutional competitiveness and educational quality. It recommends sustained investment in teacher capacity building and structured HR planning to support long-term performance improvement.

This study investigates the genealogy of multisectoral social conflict and cultural disintegration in Bima Regency by examining the interplay of political, economic, socio-cultural, and geospatial determinants. Using a qualitative exploratory-critical method, the research employs content analysis, critical discourse analysis, and spatial conflict mapping based on secondary data from government reports, academic literature, and civil society documentation. The results reveal that social conflict in Bima is not simply driven by unequal access to political and economic resources, but also by structural exclusion, historical marginalization, and the erosion of traditional social values caused by uneven modernization and weak institutional performance. Politically, civil servant bias, the persistence of patronage networks, and minimal civic engagement weaken state legitimacy, public trust, and accountability. Economically, the unequal distribution of natural resources, selective access to government assistance, limited economic diversification, and unresolved agrarian disputes intensify socio-economic inequalities and rural discontent. From a geospatial perspective, the contestation over land, identity, ecological zones, and environmental resources reflects the failure of inclusive and participatory spatial development planning. The study emphasizes that the conflict is systemic, complex, and institutionalized, calling for integrated cross-sectoral policies, inclusive political reforms, and spatially participatory strategies. It advocates for institutional reform, the revitalization of local wisdom and social capital, and the reconstruction of a shared cultural identity to restore long-term social cohesion and resilience. In the context of post-decentralization Indonesia, addressing such deep-rooted, chronic conflicts requires not only strategic policy reorientation but also the empowerment of local communities to play meaningful and active roles in planning, governance, and sustainable development processes. Sustainable peace in Bima hinges on a genuine commitment to social justice, inclusive governance, ecological balance, and the preservation of cultural diversity.

Employee performance appraisal is an important process in human resource management that aims to evaluate individual work achievements based on certain criteria set by the organization. This process not only serves to assess the extent to which an employee meets work standards, but also serves as a basis for strategic decision-making, such as job promotions, bonus awards, and career development planning. However, in practice, CV. Surya Perkasa Makassar faces serious obstacles in the form of subjectivity in the assessment process, because the benchmarks used still tend to be based on the likes or dislikes of superiors. This causes the evaluation results to be less objective, inconsistent, and potentially reduce employee work motivation. To overcome these problems, this study aims to develop a decision support system for employee performance appraisal using the Tsukamoto Fuzzy Logic method. This method was chosen because it is able to accommodate uncertainty in the assessment, resulting in more objective, measurable, and consistent decisions. This study uses a Research and Development (R&D) approach with a Black Box Testing method to ensure system functionality. The assessment criteria used include five main aspects, namely work quality, work quantity, discipline, responsibility, and cooperation. Data from these criteria is processed through fuzzification, inference, and defuzzification stages to obtain the final employee performance score. Test results indicate that all system features function as expected. The system is able to prevent data duplication, validate input, and produce accurate final performance scores. The implementation of the Tsukamoto Fuzzy Logic method has proven effective in reducing the level of subjectivity that typically occurs in manual assessments. Therefore, this system can be used as a reliable tool in managerial decision-making, both regarding promotions, bonus awards, and planning employee future career development.  

This study examines the strategic role of Koperasi Desa Merah Putih (Red and White Village Cooperative) in accelerating the achievement of the Sustainable Development Goals (SDGs) in Indonesia, using qualitative document analysis as the primary method. Key institutional documents—namely the Articles of Association/Bylaws (AD/ART) and the Village Medium-Term Development Plan (RPJMDes)—were analyzed to identify cooperative values, integration into local development planning, and contributions to specific SDG indicators. Findings reveal that the cooperative’s core principles—voluntary membership, inclusivity, democratic governance, and equitable profit sharing—align strongly with SDG 1 (No Poverty), SDG 5 (Gender Equality), and SDG 8 (Decent Work and Economic Growth). The RPJMDes analysis indicates formal recognition of the cooperative as a driver of economic empowerment, gender equity, and sustainable community development, with potential scalability to other villages and rural areas in Indonesia. Further analysis demonstrates how the cooperative actively promotes women’s participation in leadership roles, supports income-generating activities for marginalized groups, and encourages the localization of economic value chains. These practices foster not only economic inclusion but also enhance community resilience and social cohesion. However, several challenges were identified. These include inconsistent documentation quality, lack of standardized performance metrics, and limited results-based evaluation frameworks that hinder a thorough impact assessment. Additionally, there remains a gap in digitalization, which affects data transparency and accessibility. The study’s novelty lies in its document-based approach, offering a replicable model for assessing SDG readiness in similar rural institutions. Unlike interview-based studies, this method reduces subjective bias and highlights the importance of formal governance structures.

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.

Steel structure projects are increasingly favored in the construction industry due to their benefits in execution time efficiency and long-term cost savings. However, the suboptimal management of human resources (HRM) remains a significant challenge in achieving these efficiencies. This study aims to systematically review the role of HRM in enhancing time and cost efficiency in steel structure projects. A Systematic Literature Review (SLR) was conducted based on the PRISMA protocol, analyzing 35 accredited scientific articles published between 2013 and 2023. The articles were sourced from national databases such as Garuda and Neliti, and data were extracted using standardized documentation instruments. The analysis reveals that workforce planning, project-based training, performance monitoring, and inter-team coordination are key managerial aspects that consistently contribute to improving both time and cost efficiency. Visualization of topic networks using VOSviewer highlights strong interconnections between themes such as "training," "schedule control," and "performance evaluation," all of which are critical components of strategic HRM practices. This study concludes that HRM plays a crucial role in achieving efficiency in steel structure projects, especially through the integration of technical workflows and managerial control systems. Effective workforce planning ensures that the right skills are available at the right time, while performance monitoring and training programs help enhance productivity and reduce delays. The findings suggest the necessity for formulating HR policies that are based on workload analysis and the improvement of real-time workforce evaluation mechanisms. Furthermore, the study calls for further research to test integrative models for HRM practices in steel-based construction projects in Indonesia. This research opens avenues for refining HRM strategies to support the construction industry’s efficiency goals, offering insights for future studies and practical applications in the field.

This study aims to analyze the process of preparing operational budgets in micro, small, and medium enterprises (MSMEs) of Pempek Love Palembang, which are engaged in the culinary sector typical of South Sumatra. Pempek Love Palembang is one of the business actors that plays a role in maintaining culinary traditions while contributing to the local economy. The research approach used is quantitative descriptive, with data collection techniques through direct interviews with business owners. Interviews are focused on operational activities that cover all stages of production to sales. The scope of analysis includes the preparation of various budget components, including sales budgets, production and inventory costs, raw material budgets, direct labor budgets, overhead costs, operational costs, cost of goods sold (COGS), and profit and loss budgets. Based on the findings, it is known that Pempek Love Palembang has not prepared a budget systematically and well documented. This is due to the limited knowledge of owners and employees about the concept of budget planning, so that the financial management process runs less than optimally. The absence of a structured budget makes it difficult to evaluate performance in a measurable manner and limits the ability of businesses to project profits accurately. This study confirms that the implementation of a good operational budget is not only beneficial for setting clear targets, but also serves as a cost control tool and a basis for strategic decision-making. With proper budget planning, MSMEs such as Pempek Love Palembang can increase efficiency, maintain financial stability, and expand business development opportunities in the future. The recommendation of this study is simple financial management training for MSME actors to be able to prepare budgets independently, accurately, and sustainably for more sustainable and stable business growth.

Assessment practices in Indonesian schools remain largely dominated by conventional summative evaluation, which inadequately represents reflective learning processes and mastery of 21st-century competencies. This gap highlights the suboptimal implementation of formative and authentic assessments in educational practice, as well as the lack of conceptual models capable of systematically integrating both approaches. This article aims to examine and develop an integrative assessment model that combines three key approaches: formative assessment, authentic assessment, and Evidence-Centered Design (ECD), as a strategic framework to strengthen assessment practices for 21st-century learning. This study is based on a conceptual synthesis of more than 20 national and international sources. A narrative review approach is employed, focusing on the three main approaches: formative assessment, authentic assessment, and ECD. The results of the review produce an integrative assessment model articulated in the Claim–Task–Evidence–Feedback syntax, which merges competency mapping (claim), real-world task design (task), student performance evidence collection (evidence), and continuous formative feedback (feedback). This model not only unifies the strengths of the three approaches but also offers practical solutions to the challenges of assessment implementation in Indonesia through practice-based training, integration into instructional planning, and support from technical policy frameworks. The article contributes to the advancement of assessment design that is pedagogically valid, contextually relevant, and instrumental in driving learning transformation.

. This study aims to comprehensively analyze the role of management in enhancing organizational effectiveness. In the context of increasingly complex business dynamics, organizations require managerial approaches that are not only efficient but also adaptive to change. This research adopts a descriptive qualitative approach to examine classical to modern management theories, as well as core managerial functions such as planning, organizing, leading, and controlling. Through literature studies and conceptual observations, the research finds that organizational effectiveness is significantly influenced by the consistency and integration of managerial functions, particularly in the context of strategic leadership and efficient resource management. Moreover, the organization’s flexibility in responding to external environmental changes and its ability to create a collaborative and productive work culture are critical success factors. A case study of PT Astra International Tbk serves as concrete evidence of how strategic and structured management can generate sustainable competitive advantages and growth. By applying managerial functions in an integrated manner and aligning them with market and organizational needs, the company maintains superior performance. This research contributes to the development of management science, particularly in the context of organizational effectiveness. The study recommends strengthening managerial capacity, developing visionary leadership, and establishing a result-oriented control system as essential strategies for improving organizational performance

This study examines the efficiency of assets in the Indonesian manufacturing industry sector in obtaining sales, particularly in the post-pandemic era. Despite the growing enthusiasm of both domestic and foreign investors in the sector, there has been an increase in layoffs (PHK), which poses a paradoxical situation. On one hand, investors are showing interest in the manufacturing industry, while on the other hand, there is an unfortunate rise in the number of employees being laid off. This contradiction sparks interest in analyzing the efficiency with which manufacturing companies utilize their assets to generate sales. The research uses secondary data from the Indonesia Stock Exchange (IDX) from 2021 to 2023, focusing on the manufacturing industry. The analysis employs financial ratio analysis, specifically the Total Asset Turnover ratio, to assess asset utilization. The findings show that the Total Asset Turnover ratio is 0.94X, which is below the industry standard of 1.1X (0.94 < 1.1). This indicates that the asset efficiency in obtaining sales is relatively low. The results suggest that manufacturing companies should evaluate and revise their policies to ensure that their assets are utilized more effectively. By designing accurate and targeted sales strategies, companies can improve their asset turnover and optimize their operations. This research highlights the importance of evaluating asset efficiency in the context of sales generation, especially in a sector experiencing contrasting dynamics between investor enthusiasm and rising layoffs. It emphasizes that strategic planning and policy adjustments are crucial for manufacturing companies to achieve better outcomes in terms of asset utilization and sales performance.

Budgeting plays a crucial role in organizational planning and control processes. This study aims to examine the strategic function of budgeting in managerial decision-making. Using a qualitative descriptive approach and literature review methodology, the study reveals that budgeting acts as a guide for resource allocation, performance evaluation, and uncertainty reduction in decision-making. Moreover, budgeting enhances interdepartmental coordination and managerial accountability. The findings confirm that budgeting is not merely an administrative procedure but a strategic instrument that supports the achievement of organizational goals.

Community service activities to enhance the organizational capacity of Village-Owned Enterprises (BUMDes) in supporting local economic development through business management and digital marketing training in Serang Village, Cikarang Selatan Subdistrict. The method used was a participatory approach with a descriptive qualitative approach, aimed at encouraging active involvement of BUMDes managers and village communities in every stage of the activity. Data collection techniques included field observations, in-depth interviews, and documentation, with a focus on changes in BUMDes organizational capacity before and after the intervention. The results showed that BUMDes faced structural, technical, and institutional weaknesses, such as an unsystematic organizational structure, weak leadership, lack of business plans, and low adoption of digital technology. After the training, there was a significant improvement in organizational structure, strategic planning, financial accountability, and the use of digital platforms for marketing. The activity also succeeded in fostering a more participatory and innovative organizational culture and expanding strategic partnership networks. This transformation had a direct impact on improving the economic performance of BUMDes and community participation, making BUMDes a facilitator of inclusive local economic collaboration. These findings indicate that an integrated training approach is an effective strategic model for strengthening village economic institutions sustainably.

The automotive industry is a strategic sector that plays a crucial role in national economic growth. Facing rapid digital transformation, automotive companies are increasingly adopting Business Intelligence (BI) systems to facilitate a data-oriented decision-making process. This study aims to explore the implementation of BI in XYZ, one of Indonesia’s largest car manufacturers. Using a descriptive qualitative approach through literature review, the research highlights how BI dashboards enable real-time analysis of vehicle sales trends, regional performance, and product models. The findings indicate that BI significantly enhances strategic planning, marketing accuracy, and operational efficiency. Visual tools such as Tableau provide centralized dashboards that facilitate faster insights, enabling companies to adjust production and distribution strategies based on data patterns. The study concludes that BI is not merely a visualization tool but a vital element of the digital transformation strategy in the automotive sector.

This study investigates how data visualization helps retail companies make Business Intelligence (BI)-based decisions. The study processed one year of sales data with a quantitative descriptive approach to find seasonal patterns, performance by region, and customer consumption tendencies. The analysis results show that BI software such as Microsoft Power BI can visualize data more easily and accelerate understanding of business performance. Strategic decisions such as promotional planning and product inventory management are more effective with interactive visualization, which allows decision makers to see data in a more understandable way. The study found that data visualization in BI systems can help retail businesses make better decisions. These results show the importance of incorporating BI into a company's operational processes and using interactive visualization to improve overall business performance.