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This study examines the application of Financial Accounting Standards Statement 45 on Financial Reporting of Non-Profit Entities at the Istiqomah Foundation, which operates in the education sector. Non-profit organizations, especially educational foundations, require an accountable financial reporting system to maintain stakeholder trust. The purpose of this study is to analyze the conformity of the Istiqomah Foundation's accounting practices with PSAK 45 standards and to identify obstacles encountered in its implementation. The research method uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. The results show that the Istiqomah Foundation has prepared a statement of financial position and activity report, but there are still deficiencies in the presentation of the cash flow statement and notes to the financial statements. The classification of net assets is not fully in accordance with the provisions of PSAK 45, which distinguishes between permanently restricted, temporarily restricted, and unrestricted net assets. The main obstacles found include limited human resources who understand non-profit accounting and the absence of an adequate computerized accounting system. The study recommends the need for non-profit accounting training for foundation financial managers and the development of an accounting information system that is appropriate to the characteristics of non-profit educational entities.

The World Health Organization (WHO) stated that the prevalence of exclusive breastfeeding data globally, although there has been an increase, has not increased significantly, which is around 44% of the target of 50%. Factors suspected of influencing failure are knowledge, perception, family support, and employment. Objective: To determine the factors influencing the failure of exclusive breastfeeding in mothers with babies aged 6-12 months. Method: This type of research is descriptive analytical using the cross-sectional method. The study was conducted at RSIA Murni Teguh Rosiva Medan. The population was 62 people and all of them were used as samples (total sampling). Sampling was done by purposive sampling. The data used were primary data and secondary data. The analysis was conducted univariately and bivariately using the Chi-Square test. Results: Factors that influence the failure of exclusive breastfeeding at the Murni Teguh Rosiva Mother and Child Hospital Medan are perception (p = 0.000 <0.05), family support (p = 0.015 <0.05), and work (p = 0.032 <0.05), while the knowledge variable has no effect (p = 0.654 > 0.05). Conclusion: perception, support, family and work influence the failure of exclusive breastfeeding. Suggestion: It is recommended that nurses at the Murni Teguh Rosiva Medan Hospital encourage new mothers to only give breast milk to their babies until they are 6 months old

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

The COVID-19 pandemic has served as a major catalyst in transforming work patterns and organizational culture across various sectors. This study aims to provide an in-depth description of changes in work culture after the pandemic using a qualitative descriptive method. Data were collected through literature reviews from scientific journals, books, and relevant research reports. The results show that the pandemic triggered significant transformations in organizational work systems, particularly through the adoption of flexible work models such as work from home (WFH) and hybrid working. This shift was accompanied by an increased reliance on digital technology as the primary tool for coordination, communication, and performance evaluation. In addition to systemic changes, the pandemic fostered new organizational values such as flexibility, empathy, trust, and work-life balance. Human-centered leadership has become increasingly vital for maintaining employee motivation and psychological well-being. In the context of human resource management, recruitment, training, and performance evaluation have become more result-oriented, emphasizing actual contributions rather than physical presence.  

Village-Owned Enterprises (BUMDes) function as important economic institutions that contribute to enhancing the welfare and independence of rural communities. BUMDes Maju Rahayu, as one of the rapidly developing BUMDes, requires a reliable and effective accounting information system to support transparent and accountable financial management. This study aims to evaluate the implementation of the accounting information system at BUMDes Maju Rahayu using a qualitative approach with a case study method. Data collection was conducted through in-depth interviews with BUMDes managers and direct observation of financial recording and reporting processes. The findings reveal that the existing accounting system still faces several challenges, including incomplete documentation, limited internal control, and dependence on manual bookkeeping. These issues hinder the accuracy and timeliness of financial information. The study recommends capacity-building for human resources, adoption of technology-based accounting systems, and strengthening of internal control procedures to improve financial management quality and organizational performance in BUMDes operations.

This study explores the impact of organizational culture, motivation, and job satisfaction on the performance of Civil Servants (ASN) at the Karawang Regency Environmental Service. The study involved 95 ASN participants, with data collected through a quantitative census method. Multiple linear regression analysis was conducted using SPSS 25 to evaluate the data obtained from questionnaires. The results indicate that organizational culture and motivation have a significant positive impact on civil servant performance, suggesting that as organizational culture and work motivation improve, so does the performance of civil servants. However, job satisfaction was found to have no significant effect on performance. This implies that while job satisfaction may play a role, it is less influential on civil servant performance compared to work culture and intrinsic motivation. The study also reveals that 62.3% of civil servant performance is influenced by organizational culture, motivation, and job satisfaction, while 37.7% is driven by other unassessed factors. These findings highlight the importance of fostering a positive work culture and enhancing employee motivation as key strategies for improving performance in government agencies. The study underscores the need for public sector organizations to focus on these internal factors to achieve higher performance levels.

Digital transformation has fundamentally reshaped the landscape of public service delivery worldwide, with e-government emerging as a critical mechanism for enhancing government efficiency, transparency, and citizen engagement. This article provides a comprehensive analysis of e-government implementation in Indonesia, examining the trajectory of digital transformation in public services, the institutional frameworks supporting this transition, and the multifaceted impacts on service quality and governance outcomes. Through systematic literature review and critical policy analysis, this research explores the evolution of Indonesia's e-government initiatives from early adoption to current comprehensive digital service platforms, investigating both successes and persistent challenges. The findings reveal that Indonesia has made substantial progress in developing e-government infrastructure and applications across national and local government levels, with notable achievements including integrated digital identity systems, online business licensing platforms, and citizen complaint management systems. These initiatives have demonstrably improved service accessibility, reduced processing times, minimized corruption opportunities, and enhanced government responsiveness. However, implementation remains uneven across regions and government institutions, constrained by factors including digital infrastructure disparities, limited digital literacy among citizens and officials, organizational resistance to change, inadequate interoperability between systems, and cybersecurity vulnerabilities. The research identifies critical success factors for effective e-government implementation including strong leadership commitment, adequate resource allocation, comprehensive capacity building programs, citizen-centric design principles, robust legal frameworks, and collaborative partnerships between government, private sector, and civil society.

The integration of green marketing into corporate strategies represents a paradigmatic shift in responding to global sustainability issues while enhancing competitiveness and socio-ecological commitment. With the rapid growth of literature in this field, a systematic analysis is required to map its conceptual evolution and strategic directions. This study presents a bibliometric analysis of global research trends in green marketing, aiming to identify the intellectual structure, thematic evolution, and knowledge development over the period 2017–2024. Using the Scopus database and the Biblioshiny and VOSviewer tools, 275 peer-reviewed articles were examined through quantitative bibliometric mapping techniques. The analysis reveals an annual publication growth rate of 15.27%, with dominant themes such as “sustainability,” “green marketing,” and “sustainable development.” Thematic mapping visualizations indicate a shift in research focus from product-related technical issues to strategic, social, and consumer behaviour dimensions. Five major thematic clusters were identified, reflecting interdisciplinary approaches encompassing digital marketing strategies, consumer behaviour, corporate social responsibility, supply chain management, and environmental ethics. These findings underscore the significance of integrating green marketing as a sustainable business strategy, not only to enhance corporate image but also to foster more environmentally responsible consumer behaviour. The study provides a conceptual foundation for future inquiries and strategic implications for business practices, affirming the role of green marketing as a catalyst for organizational transformation toward environmental and social sustainability.

The food and beverage industry are generally known for its stability. Nevertheless, this sub-sector underwent fluctuations as a result of the COVID-19 pandemic, one of which was in its firm value. The study investigates how firm value is affected by key organizational characteristics, including financial performance, the scale of the firm, and the rate of sales growth. A firm's value is measured by its PBV (Price to Book Value). The study's measure of financial performance is a combination of Return on Equity (ROE) and the CR, DER, and TATO ratios. This study uses a quantitative approach. The study's population is composed of F&B firms publicly traded on the Indonesia Stock Exchange throughout 2019–2023. A purposive sampling technique was used to select the sample based on predefined requirements, leading to a total of 125 samples from 25 companies. Data were processed using WarpPLS version 8.0 to evaluate the research model through model fit, structural testing, and hypothesis testing. The results show that the model meets the required fit indices and has strong explanatory power. The findings reveal that profitability (ROE) and leverage (DER) have a positive and significant effect on firm value, while liquidity (CR) and sales growth exert a negative and significant effect. On the other hand, activity ratio (TATO) and firm size do not significantly influence firm value.

The assessment of student achievement is one of the main indicators in measuring the effectiveness of the educational process in Islamic boarding schools. The assessment process that has been carried out manually tends to be subjective, so it has the potential to cause a discrepancy between the student's achievement and the results of the evaluation received. This research aims to develop a decision support system that is able to assess student achievement in an objective, measurable, and transparent manner by applying the PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluation) method. This method is used because it has the ability to manage various assessment criteria simultaneously to produce fair and rational alternative rankings. The research approach used is quantitative descriptive by involving a number of students as research samples. The data was analyzed through the stages of determining weight, calculating preference values, and determining the values of leaving flow, entering flow, and net flow as the basis for determining the final ranking. The results of the study show that the PROMETHEE method can provide consistent and accurate ranking results, by placing students who have academic excellence, discipline, and positive personalities in the top position. These findings prove that the PROMETHEE method is effective in overcoming the subjectivity of the assessment and increasing the transparency of the evaluation process. Practically, the resulting system can help the pesantren in determining outstanding students more efficiently and based on data, as well as theoretically strengthen the application of multicriteria decision-making methods in the context of Islamic education.’

Obstetricians are often confronted with medical malpractice lawsuits, even when they have acted in accordance with professional standards, medical service standards, operational procedures, and medical ethics. Medical malpractice is generally defined as negligence or deviation from professional standards that results in serious harm to patients (Fiscina, 1999). This study aims to examine the application of the concept of medical malpractice along with its legal implications and to analyze the forms of legal protection available to obstetricians under Law Number 17 of 2023 on Health, viewed from the perspective of the principle of justice. Using a normative juridical method with descriptive-analytical specifications, the research employed a literature study and qualitative deductive analysis. The results indicate that legal protection for obstetricians consists of two dimensions: preventive and repressive. Preventive protection includes the implementation of informed consent, proper medical records, and compliance with standard operating procedures. Repressive protection involves legal defense mechanisms and institutional or professional organizational support. However, this protection remains suboptimal, as the decisions of the Indonesian Medical Disciplinary Board (MKDKI) are not always taken into account by the courts (Rahman, 2022). From the perspective of Rawls’ principle of justice, protection for obstetricians should ensure a balanced recognition of both patients’ and doctors’ rights, thereby promoting fairness and equitable justice for all parties (Rawls, 1971).

In the current era of digitalization, public needs for fast, efficient, and transparent public services are increasing. The Sidoarjo Regency Government responds to these needs by launching a technology-based public service innovation, namely the Sidoarjo People's Service System (SiPraja) application. This study aims to analyze the implementation of public policy through SiPraja in Medaeng Village, Waru District, Sidoarjo Regency. The method used is descriptive qualitative with data collection techniques through in-depth interviews, participatory observation, and documentation study. Research informants consisted of the Village Head, village officials, SiPraja operators, and community service users. The results show that the implementation of SiPraja in Medaeng Village has been quite good based on the Van Meter and Van Horn indicators, including the size and objectives of the policy, resources, characteristics of implementing agents, attitudes of implementers, inter-organizational communication, and social, economic, political environments. Supporting factors for implementation include high village government commitment, adequate technology infrastructure availability, and active community participation. However, there are still obstacles in the form of uneven digital literacy among the community, especially in the elderly age group, and limited understanding of some residents regarding application usage procedures. This study provides recommendations to increase the intensity of socialization and training on the use of the SiPraja application, as well as optimize the role of RT/RW as community assistance agents.

This study aims to describe and analyze the communication strategy of the General Affairs (GA) Division of PT The UNV Serang in managing work relationships with outsourced workers from PT Tri Karya Cemerlang (TKC). Using a qualitative approach and in-depth interview methods, this study found that the GA Division implemented a structured and effective communication strategy, reflecting a deep understanding of Communication Strategy Theory, Organizational Communication, and Communication Management. The strategy involved thorough planning, flexible implementation, and continuous evaluation. The GA Division used various communication channels such as WhatsApp groups, weekly face-to-face meetings, and the use of visual media (photos/videos) to ensure clear and directed communication. This multi-channel approach facilitated timely and accurate information flow between departments and outsourced workers. Additionally, the GA Division positioned itself as a "communication bridge," centralizing coordination for all departments and ensuring smooth operational processes. The communication pattern employed was an effective combination of formal, hierarchical communication and informal, personal communication. This combination served to strengthen relationships, foster mutual understanding, and promote a collaborative work environment. The study highlights the importance of a strategic and adaptable communication framework that ensures seamless coordination, promotes positive work relationships, and contributes to organizational success. This research can serve as a reference for improving communication strategies in similar organizational settings.

This study aims to analyze toxic and narcissistic leadership in Christian educational institutions. The research method employed is a literature review with a content analysis approach. Data were collected through documentation studies of various academic books and relevant scholarly journals, then systematically analyzed to identify themes, patterns, and strategic insights. This literature review seeks to provide an in-depth understanding of toxic and narcissistic leadership phenomena, focusing on the influencing factors, their implications for organizations, and potential conflict resolution strategies. The findings reveal that toxic and narcissistic leadership has a negative impact on organizational health, particularly within Christian education, which should uphold the values of love, sacrifice, and service. Conversely, the implementation of conflict resolution based on Christian values can restore relationships, strengthen leadership integrity, and foster a healthy organizational culture. This study emphasizes the importance of transforming toxic and narcissistic leadership into leadership grounded in the values of Christ so that Christian educational institutions can remain consistent with their mission to educate, guide, and serve with love.

Leadership and organizational structure in Islamic education are two interrelated elements that shape the direction, vision, and sustainability of educational institutions founded upon divine values. The background of this study stems from the phenomenon of weak leadership systems and organizational governance in several Islamic educational institutions in Indonesia, characterized by low managerial competence and the lack of integration of spiritual values in leadership practices. This condition hampers institutional effectiveness in achieving the expected quality of education. The purpose of this research is to analyze the role of leadership as a pillar of spiritual and managerial transformation and to describe the organizational system of Islamic education as a collaborative and value-based system. This study employs a qualitative method with a literature review approach, analyzing various academic sources, Islamic leadership theories, and previous research findings. The results indicate that Islamic educational leadership grounded in the values of amanah (trustworthiness), syura (consultation), and ukhuwah (brotherhood) plays a crucial role in building a productive and ethical organizational culture. Furthermore, an organization based on collaboration, justice, and open communication strengthens institutional effectiveness and enhances the participation of all educational components. The synergy between spiritual leadership and a value-driven organizational system produces Islamic educational institutions that are excellent, adaptive, and oriented toward nurturing individuals who are both faithful and knowledgeable.

This study discusses legal protection for victims of human trafficking disguised as job vacancies in Myanmar, which has affected hundreds of Indonesian citizens. This phenomenon shows a new mode of digital-based human trafficking through social media, offering fictitious high-paying jobs that ultimately lead to forced labor in the online scamming sector. This study uses a normative legal research method with a legislative and conceptual approach, which examines Law Number 21 of 2007 concerning the Eradication of Human Trafficking, Law Number 18 of 2017 concerning the Protection of Indonesian Migrant Workers, the 2000 Palermo Protocol, and a number of International Labor Organization (ILO) conventions related to forced labor and labor migration. The results of the study show that this case fulfills the elements of human trafficking as stipulated in Article 2 paragraph (1) of the TPPO Law, because there are elements of recruitment, fraud, confinement, and forced labor exploitation. From an international law perspective, these actions violate the provisions of the Palermo Protocol and the ILO convention on the elimination of forced labor. The Indonesian government has a legal and moral responsibility to provide protection and recovery for victims of TPPO, as well as to ensure the principle of non-criminalization. However, the implementation of protection is still hampered by weak supervision of digital recruitment, jurisdictional limitations, and suboptimal cross-border cooperation. Therefore, it is necessary to strengthen the digital-based migrant protection system, enhance bilateral and multilateral cooperation, and apply the principle of state due diligence in the prevention and enforcement of laws against cross-border TPPO.  

This study is grounded in the importance of understanding the dynamics of group behavior within multicultural Islamic education institutions , where spiritual values , organizational culture , and leadership interact to create a harmonious working climate . A strong organizational culture and inclusive leadership are believed to be the foundation for fostering collaboration , fairness , and mutual respect among members . The purpose of this study is to analyze how organizational culture and inclusive leadership styles shape group behavior within socially and culturally diverse Islamic education contexts . This research employs a qualitative method with a Systematic Literature Review (SLR) approach , reviewing relevant academic literature focused on group dynamics , work culture , and Islamic values . The findings indicate that an Islamic value - based organizational culture and inclusive leadership play a significant role in strengthening social cohesion , enhancing participation , and fostering group behavior that is both collaborative and spiritually meaningful .

This research aims to examine the impact of integrating cleaner production practices with green supply chain technologies as a comprehensive approach to achieving environmental sustainability. The study highlights that cleaner production and green supply chain management represent advanced, innovative strategies that have emerged as a response to the growing environmental challenges caused by the rapid expansion and diversification of industrial activities. These technologies are not only environmentally oriented but also carry significant economic implications for organizations. The findings emphasize that adopting cleaner production involves minimizing waste generation, improving production efficiency, and ensuring that processes are designed to have minimal adverse effects on the environment. On the other hand, green supply chain technologies focus on integrating environmental thinking into every stage of the supply chain—ranging from product design, material sourcing, and manufacturing processes to logistics, product delivery, and end-of-life management. The study concludes that the synergy between these two approaches provides multiple benefits. From an environmental perspective, they contribute to reducing carbon emissions, particularly from fuel-powered machinery and transportation systems. They also promote the rational use of resources, including energy, water, and raw materials, thereby helping to preserve natural resources for future generations. From an economic perspective, their implementation leads to reduced operational costs by enhancing efficiency, decreasing waste disposal expenses, and optimizing resource usage. Furthermore, the integration of cleaner production and green supply chain technologies supports compliance with environmental regulations and enhances the corporate image of economic units, enabling them to gain competitive advantages in increasingly eco-conscious markets. Overall, the research affirms that these practices are essential tools for confronting and mitigating the environmental pollution challenges of modern industries, while simultaneously fostering sustainable economic growth and long-term environmental protection.

This article examines Ahmad Muhamad Mustain Nasoha’s thought on Islamic nationalism as the basis of patriotism. Nasoha emphasizes that nationalism does not contradict Islamic teachings; in fact, the values of faith, morality, and brotherhood in Islam can strengthen national consciousness. According to him, love for the homeland is not merely a slogan or rhetoric, but a manifestation of faith and a Muslim’s social responsibility that requires active involvement in preserving unity, upholding justice, and contributing to national development. This article highlights the historical, philosophical, sociological, political, educational, and theological aspects of Islamic nationalism, including the contributions of Islamic scholars and organizations in shaping national identity as well as in the formulation of Pancasila as the state’s foundation in harmony with Islamic values. Furthermore, the article discusses the relevance of Islamic nationalism in addressing contemporary challenges, such as Indonesia’s plural society, globalization, radicalism, and digital disinformation. Nasoha stresses the importance of harmonizing Islamic values with Pancasila, so that Islamic nationalism can serve as both social cohesion and an ethical guideline for citizens. The implementation of Islamic nationalism can be carried out through education, legal reinforcement, moral development, and concrete social contributions, enabling Muslims to preserve their religious identity while actively participating in national life. Through this comprehensive study, the article asserts that Ahmad Muhamad Mustain Nasoha’s ideas significantly contribute to the development of a moderate, inclusive nationalism grounded in Islamic values. His thought offers a strategic framework to cultivate patriotic young Muslims without compromising religious identity.  while strengthening Indonesia’s national integrity in the face of contemporary challenges.

One persistent challenge in Indonesian education is the insufficient internalization of character values among students, which can affect the overall quality of graduates. This study aims to explore the management of character education in enhancing graduate quality at Al-Ittihad Senior High School Cianjur and Ciranjang 1 Public Senior High School. The research adopts a qualitative approach using a multi-case study design. Data were collected through in-depth interviews, participatory observation, and document analysis to obtain a comprehensive understanding of character education practices in both institutions. The findings indicate that both schools emphasize the development of strong academic character and religious or moral awareness, although through different approaches. Al-Ittihad Senior High School integrates the national curriculum with Islamic boarding school values through boarding programs, structured worship routines, and daily religious habits. In contrast, Ciranjang 1 Public Senior High School implements character education based on its BIJAK’S vision, which is embedded in intracurricular and extracurricular activities as well as positive daily habits. Organizationally, Al-Ittihad involves close collaboration between the principal, teachers, and boarding school supervisors, while Ciranjang 1 relies more on a formal public school structure, with the vice principal for student affairs and supervising teachers playing key roles. Implementation at Al-Ittihad is centered on boarding school life, whereas Ciranjang 1 focuses on the BIJAK’S program emphasizing discipline, achievement, creativity, and entrepreneurship. Supervision and evaluation at Al-Ittihad are conducted intensively by teachers, dormitory supervisors, and parents, while Ciranjang 1 applies regular teacher meetings, program evaluations, and parental involvement to monitor character development.