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This study examines the relationship between economic development in Medan City and the quality of human resources (HR). Medan, as the third largest city in Indonesia, needs to optimise the quality of human capital to reach its full economic potential. Four previous studies were analysed to understand the influence of human resource quality on urban economic dynamics. The results showed that increased organisational commitment, technology utilisation, and human resource capacity development are positively correlated with improved financial statement quality and economic growth. In addition, sustainable management of natural resources also plays a role in promoting economic growth. This study emphasises the importance of government intervention in improving education standards and HR competencies to create jobs and reduce unemployment. Thus, Medan City's economic development planning should be integrative and sustainable with a focus on improving the quality of human resources and optimising local potential as the main foundation of community welfare.

The bottled water industry (AMDK) in Indonesia is highly competitive, requiring companies to develop effective marketing strategies. This study aims to analyze the influence of brand image on purchase intention for Le Minerale products, with social influence as a mediating variable. The research employs a quantitative survey method involving 100 respondents selected through purposive sampling. A Likert-scale questionnaire was used to measure respondents' perceptions of the study variables. Results analyzed using PLS-SEM indicate that brand image significantly impacts purchase intention, both directly and indirectly through social influence. A positive brand image enhances consumers' perception and trust in the product, while social influence strengthens this relationship. This study highlights the importance of brand image management and the role of social recommendations in influencing purchase decisions. However, limitations include the small sample size, potential respondent bias, and a lack of exploration of other factors such as price and product quality. Future research is recommended to expand population coverage, include additional variables, and adopt a longitudinal design.

This research aims to determine the influence of service quality, brand image, and customer relationship management on customer loyalty. The sampling technique used by the researcher was purposive sampling. The population in this study was all 105 cooperative customers, respondents with data analysis using multiple regression. Findings in this research. `Service quality and CRM have a positive and significant effect on customer loyalty where the dominant influence is service quality. Brand Image has a negative and insignificant effect on Customer Loyalty.

This study aims to analyze the influence of self-concept and self-regulation on academic stress in students of Universitas Islam 45 Bekasi. A quantitative approach with a correlational design was used to test the relationship between these variables. Data were collected through a Likert-based questionnaire on 137 active students aged 18–23 years. The results of the analysis showed that self-concept had a significant negative relationship with academic stress, while self-regulation did not show a significant effect. These findings indicate the importance of self-concept in managing students' academic stress. Although self-regulation was not statistically significant, there was still a relevant negative relationship. The implication of this study is the need for self-concept development programs to support student well-being, while improving self-regulation can be considered in other contexts. This study provides new insights into managing academic stress and supports more effective interventions in higher education settings.

This study examines the relationship between economic development in Medan City and the quality of human resources (HR). Medan, as the third largest city in Indonesia, needs to optimise the quality of human capital to reach its full economic potential. Four previous studies were analysed to understand the influence of human resource quality on urban economic dynamics. The results showed that increased organisational commitment, technology utilisation, and human resource capacity development are positively correlated with improved financial statement quality and economic growth. In addition, sustainable management of natural resources also plays a role in promoting economic growth. This study emphasises the importance of government intervention in improving education standards and HR competencies to create jobs and reduce unemployment. Thus, Medan City's economic development planning should be integrative and sustainable with a focus on improving the quality of human resources and optimising local potential as the main foundation of community welfare.

The food and beverage industry in Indonesia has an important role in the national economy, but faces challenges in maintaining competitiveness and increasing firm value. This study aims to analyze the effect of macroeconomic fundamental analysis and ownership structure on firm value in the food and beverage sector, with earnings management, financial performance, GCG as intervening variables. A quantitative approach is used to identify the relationship between variables, using secondary data from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Data analysis was carried out using Smart-PLS software. The results showed that none of the hypotheses were accepted.

The management of tourist attractions and public facilities has undergone a significant transformation in recent years in line with technological developments. Previously, management was carried out manually by involving a lot of labor and human resources to maintain and manage its operations. However, digitalization has changed the way management is more efficient and organized. Digital-based systems are now widely applied to facilitate visitor access while increasing the effectiveness of tourist attraction management.  Digitalization aims to create a mutually beneficial relationship between managers and visitors through an optimally designed system. This study aims to analyze the design and design of the digital management system applied to Dalegan Beach in Gresik Regency, East Java. This system is expected to be able to simplify the administrative process, improve the visitor experience, and optimize the management of existing resources. Through a systematic approach, this research explores the functional and technical needs to create effective technology-based solutions. The implementation of this system is expected to be an example of the application of digitalization in the management of other tourist attractions, so that it can support the development of the tourism sector and increase competitiveness in an increasingly competitive industry.

According to the term, waqf is the holding of assets whose benefits are taken without being destroyed immediately for permissible use and is intended to obtain the blessing of Allah SWT. This study aims to analyze the management of waqf at the Indonesian Waqf Tabung institution in the waqf fund model and the programs implemented with benefits to various fields. This research uses qualitative research methods. The data used consists of primary data and secondary data obtained through observation and pre-existing literature or research. The research results show that the waqf management at Tabung Waqf Indonesia is in accordance with Islamic law, can run programs well and is invested in various forms of business with surplus proceeds being used for social programs, and the management of the waqf has had positive implications in improving the community's economy. This research contributes to the development of studies related to waqf management at the Indonesian Tabung Waqf institution in the waqf fund model and the programs implemented with a more detailed explanation along with their relationship to benefits in the fields of health, education, economics and social development.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

In the midst of increasingly complex globalization, organizations must continue to innovate and maximize the potential of existing resources to achieve competitive advantage. Human Resource Management (HRM) plays a strategic role in managing employees as important organizational assets. This research uses a Systematic Literature Review (SLR) approach to review various literatures that discuss the relationship between HRM strategies and achieving competitive advantage. The results of the literature analysis show that effective HRM strategies, including competency-based recruitment, employee development through training and education, fair reward systems, and the use of technology such as Human Resource Information System (HRIS), can improve organizational performance and competitiveness. In addition, transparent performance management and good internal communication are also important supporting factors. Nonetheless, challenges in implementing HRM strategies remain, such as changes in organizational culture and budget constraints, which require an adaptive approach. This research provides insights into how the right HRM strategy can contribute to the achievement of competitive advantage in the face of fast-changing global market dynamics.

This study analyzes the relationship between social and ecological aspects of agricultural activities in Bonthula Village, Gorontalo Regency. Most of the community relies on maize cultivation as the main commodity, but diversification into perennial crops such as nutmeg, durian, rambutan, cloves, coconut, cocoa, and avocado is also practiced tomaintain soil balance and increase income. The community's ecological awareness is reflected in their understanding of the benefits of perennial crops in improving soil fertility, maintaining moisture, and preventing degradation caused by monoculture maize. The village government supports these practices through perennial crop seed assistance programs aimed at promoting ecosystem sustainability and improving farmers' welfare. This research adopts a descriptive approach with data triangulation from interviews, observations, and document studies. The analysis reveals that the integration of perennial crop diversification and local policy support positively impacts the socio-economic and ecological aspects of Bonthula Village. This community-based agricultural management model can serve as a reference for implementing sustainable practices in other regions facing similar challenges.

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.   Keywords: , ,    

This study aims to analyze the effect of company characteristics, audit opinion, capital structure, and ownership structure on company performance with Good Corporate Governance (GCG) as a moderating variable in the textile and garment industry listed on the Indonesia Stock Exchange (IDX) for the period 2018-2022. The results showed that company characteristics have a significant effect on audit opinion, ownership structure, and capital structure, but have no effect on company performance. Audit opinion, capital structure, and ownership structure also have no significant effect on company performance. In addition, GCG cannot moderate the relationship between these variables and company performance. This study emphasizes the importance of internal corporate management and evaluation of GCG implementation to improve the competitiveness of companies in facing global challenges.

Schools play a strategic role in developing students’ potential and preparing them to face the challenges of a dynamic life. This study aims to analyze the implementation of organizational management at SMP Negeri 1 Kota Bandung. The research employs a descriptive qualitative method with data collection techniques including observation, interviews, and document analysis. The objective is to understand the processes of planning, organizing, directing, and evaluating school management. The findings indicate that school management organization is carried out by emphasizing the role of the principal as the main leader and coordinator. This is demonstrated through efforts to effectively allocate resources, conduct teacher training, develop student socialization activities, and establish constructive relationships between the school and parents. The results show that good management positively impacts creating a conducive learning environment and achieving educational goals. This study provides theoretical and practical contributions to understanding the importance of systematic and sustainable school management.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

This study aims to analyze the effect of audit materiality, compliance with audit standards (SA), and material misstatements on sustainability performance and audit opinion, with the principle of fairness as a moderating variable in mining companies listed on the Indonesia Stock Exchange ( IDX) for the 2019-2023 period. This research was conducted with a quantitative approach, using secondary data in the form of financial reports, sustainability reports, and independent audit reports. The results showed that compliance with audit standards has a significant effect on sustainability performance and audit opinion, while audit materiality and material misstatement do not have a significant effect directly on these two variables. In addition, the principle of fairness as a moderating variable does not strengthen the relationship between sustainability performance and audit opinion. These findings suggest that mining companies need to improve transparency and compliance with audit standards to support sustainability and obtain better audit opinions. This research provides a theoretical contribution to the study of sustainability accounting as well as practical guidance for auditors and company management in improving the quality of financial reporting and sustainability.

. In the era of global competition, companies face challenges in maintaining their existence and enhancing competitiveness. This study aims to analyze the influence of quality control circles (QCC) and trust on achieving world-class status at Company X. The research employs a quantitative method using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3 software. Primary data were collected through online questionnaires involving 50 respondents, who are employees of Company X. The results show that QCC has a positive and significant influence on trust (T Statistic = 46.771, p = 0.000). However, quality control circles do not have a significant direct influence on world-class status (T Statistic = 0.248, p = 0.804). Furthermore, trust does not have a significant influence on achieving world-class status (T Statistic = 0.110, p = 0.913) and does not act as an effective mediator in the relationship between QCC and world-class status (T Statistic = 0.107, p = 0.915). In conclusion, although quality control circles can enhance employees' trust in management, trust alone is insufficient to drive the achievement of world-class status.

The development of the financial sector in Indonesia encourages companies to  enhance their value through optimal dividend policies. This study aims to analyze the influence of profitability, leverage, investment opportunity set, and free cash flow on dividend policy among banking sector companies listed on the Indonesia Stock Exchange. Utilizing a literature review method, this research examines 40 articles and journals published between 2019 and 2024 to explore the relationships between these variables. Based on agency theory and signaling theory, dividend policy is influenced by internal factors such as profitability and free cash flow, as well as strategic decisions related to leverage and investment opportunities. The findings indicate that each variable affects dividend policy differently, depending on the company’s circumstances and management strategies. These insights are expected to serve as a reference for future studies and as guidance for corporate management in effectively managing dividend policies to attract investors and enhance company value.

This article's goal is to investigate the Qur'anic verses related to the quality management of Islamic education. This study employs a literature research method, which involves reviewing various journals and relevant reference books. The findings of his research indicate that quality education is an essential aspect in Islam. Such quality education functions it is not just for the transmission of knowledge, but also for the advancement of positive character and morals. Quality management in Islamic education is very important, especially in building a generation of noble and quality character. The Qur'an, which is the main guide for Muslims, contains quality management principles such as focus on customer satisfaction, leadership based on the example of the Prophet, Process-based approaches, integrated managerial systems, thoughtful decision-making and mutually beneficial relationships, can all be applied in Islamic education to ensure the quality of continuous and ethical learning. With the implementation of this quality management, Islamic education is expected to create a conducive environment for learning, improve the quality of educational outcomes and produce a generation that is prepared to contribute positively to society. Keywords: ,