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The rapid development of the sea transportation industry produces a massive and complex volume of transaction data, requiring strategic management to support managerial decision-making. This research aims to implement the Executive Information System on SeaPass in order to evaluate the performance of ship ticket sales. The research method uses data visualization with a two-level drill-down mechanism, which allows the presentation of information hierarchically from general summaries to specific details. The methodological stages include needs analysis, user interface (UI) design using Figma, front-end implementation with HTML, CSS, and JavaScript, database integration, and system testing through Black Box Testing. The results showed that the SIE implementation successfully integrated operational data, including schedules, ships, and manifests, into an interactive dashboard. The two-level drill-down feature provides the ability for executives to identify operational anomalies and market fluctuations in real-time. In conclusion, the system significantly enhances executive data analysis capabilities, transforming complex transaction data into accurate strategic information, thereby supporting more precise business decision-making and adaptive to the dynamics of the marine transportation market.

The revitalization of the Rukun Masyarakat (Parukmas) Market through innovative Instagrammable photo spots is a strategic effort to develop the potential for creative tourism in Yosodadi Village, Metro Timur District. The market, which previously served only as a center of local economic activity, is being revitalized into a public space-based tourist destination that is aesthetic, educational, and attractive. This transformation aims to create a new experience for visitors by presenting an engaging, thematic visual design that aligns with social media trends, particularly Instagram. This research aims to design and implement Instagrammable photo spots that can enhance the appeal of Parukmas Market and evaluate their impact on increasing visitor numbers and empowering the surrounding community economically. The research method used is participatory, involving the community, vendors, and local stakeholders in the planning, design, and construction of the facility. Evaluation is conducted through direct observation of market activities and visitor satisfaction surveys to assess responses and perceived benefits. The expected outcome of this activity is the creation of a creative space that can enhance social interaction, strengthen local identity, attract tourists, and open new business opportunities for the community, thereby strengthening the local economy and increasing vendor income.

Contemporary developments in science, technology, and socio-cultural dynamics have given rise to various new fiqh issues (masailul al-fiqhiyyah al-mu‘ashirah) that were not explicitly discussed in classical Islamic jurisprudence. These contemporary fiqh issues demand contextual ijtihad that is responsive to current realities while remaining grounded in Islamic legal principles. This study aims to analyze contemporary fiqh issues and examine their implications for the moral formation of students in Islamic education. This research employs a qualitative library research approach by analyzing classical fiqh literature, contemporary fiqh studies, and relevant educational theories. The findings indicate that contemporary fiqh issues such as digital ethics, biomedical technology, and socio-economic practices carry significant moral dimensions that directly influence students’ attitudes and behavior. Integrating contemporary fiqh discourse into Islamic education encourages critical thinking, moral reasoning, and ethical awareness among learners. Therefore, contemporary fiqh learning not only functions as a legal reference but also as a strategic instrument for strengthening students’ moral character in accordance with Islamic values. The study implies that Islamic education institutions should contextualize fiqh instruction to address contemporary moral challenges faced by students.

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

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

Strengthening reading–writing literacy and numeracy has become a strategic priority in primary education, particularly in preparing prospective teachers who are capable of integrating these competencies contextually into classroom practice. This community engagement program aimed to enhance the conceptual understanding, pedagogical skills, and professional readiness of students from the Primary School Teacher Education Program (PGSD) at Universitas Satya Wiyata Mandala (USWIM) Nabire through a practice-based literacy and numeracy training model. The program was conducted over three days and involved 100 active students. The training adopted a practice-based approach consisting of conceptual reinforcement sessions, group discussions, lesson plan development, and microteaching simulations. Data were collected through observation, analysis of instructional materials, and written reflections, and analyzed using a descriptive qualitative approach. The findings indicate a significant shift in students’ understanding of literacy and numeracy—from technical skills to contextual and reasoning-based competencies. Participants demonstrated improved ability to design literacy–numeracy-based lesson plans and delivered more dialogic and participatory microteaching sessions. The program also fostered stronger professional awareness regarding the role of teachers in building foundational literacy and numeracy skills in primary education. Overall, the practice-based training proved effective in strengthening the professional preparedness of prospective primary school teachers in a contextual and systematic manner.

 The development of modern education requires a strong philosophical foundation to ensure that learning processes are not merely technical but oriented toward holistic human formation. This article aims to comprehensively analyze the role of the philosophy of science within contemporary education through a conceptual exploration grounded in an extensive literature review. The philosophy of science with its three major pillars: ontology, epistemology, and axiology serves as an analytical framework for understanding the nature of human beings, the structure of knowledge, and the values embedded within educational objectives. The research methodology employs the Miles and Huberman data analysis model, consisting of data reduction, data display, and conclusion drawing/verification. The findings indicate that the philosophy of science plays a strategic role in providing direction and orientation for the development of humanistic, adaptive, and globally responsive education. Moreover, this study reveals that the advancement of scientific knowledge encounters significant challenges, including ontological complexity, epistemological crises driven by digital disruption, moral degradation, and shifting scientific paradigms. In the age of artificial intelligence and globalization, the philosophy of science emerges as an ethical and methodological compass to ensure that scientific progress remains aligned with human welfare. This study underscores the urgency of reconstructing educational paradigms by integrating humanistic values, local wisdom, and modern scientific thought to realize a future of science that is ethical, sustainable, and dignified.

This research describes the role of the Zakat Collection Unit (UPZ) in community empowerment in Mojopuro Village, Jatiroto District, Wonogiri Regency. The background of this study lies in the condition of the UPZ, which had been established yet was not optimal in its management and functional capacity for zakat administration. Employing a qualitative approach with a case study method, data were collected through observations, interviews with BAZNAS and mosque administrators, as well as documentation of seminars and the inauguration of zakat administrators. The findings reveal that the establishment and inauguration of the UPZ by BAZNAS marked the beginning of strengthening village-level zakat institutions. Seminars for mosque administrators improved their understanding of zakat management in accordance with Islamic law and fostered collective awareness of the importance of zakat for economic empowerment. The UPZ plays a role in identifying mustahik, managing funds transparently, and distributing them through community-based productive programs. The UPZ, guided by BAZNAS, holds a strategic role in reinforcing the zakat management system at the village level and has the potential to become an effective instrument for community economic empowerment.

Rapid developments in the era of digital transformation, which refer to the emergence of business and technology innovations based on artificial intelligence, big data, and the Internet of Things (IoT), have great potential for strategic sustainability for businesses in the digital age. Efforts to transform digital business models as a global competitive advantage and provide outputs that can be oriented towards future predictions. Digital business models refer to strategic designs for creating platform networks that are implemented through relationships with consumers and cross-sector collaboration. Challenges and opportunities for development between transformation and innovation are necessary in order to create and capture competitive value and provide added value in the digital economy era. The use of bibliometric analysis in research provides direction in understanding the perspectives and issues that require further research, opens up space for exploring publication trends, and identifies the mapping of key concepts that form the basis of main ideas, thereby providing a more structured understanding and developing new research opportunities, especially in the field of digital business models. Bibliometric analysis aims to gain an in-depth understanding of research using the R studio application as a tool for processing data trends over time and VOSviewer as a knowledge map visualization tool. The research was conducted to provide an understanding of current and future developments in a dynamic environment.

Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experienced this problem because unstructured financial records made it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs. Micro, small, and medium enterprises (MSMEs) play a strategic role in growing the local economy and creating jobs. However, many MSMEs still face problems in financial recording and managing production costs. Rempeyek Bu Ning MSME experiences this problem because unstructured financial records make it difficult for business owners to monitor cash flow, calculate profits, and determine selling prices that are in line with production costs. The purpose of this community service activity is to improve the financial management capabilities of MSMEs by helping them record their finances correctly and calculate production costs.  

This study aims to examine business models in the gypsum sector by utilizing the Business Model Canvas (BMC) framework. The gypsum business is one of the fields that is growing rapidly in line with the increasing need for residential construction, building renovation, and aesthetic and functional interior design. However, to be able to survive and compete in an increasingly competitive market, gypsum business actors are required to have a business model that is structured, adaptive, and value-oriented for customers. This study uses a qualitative approach with a descriptive type of research. Data collection was carried out through in-depth interviews and direct observation of Nury Gipsum's business located in Klaten Regency. The results show that all nine elements in the Business Model Canvas, namely key partners, key activities, key resources, value offerings, customer relationships, distribution channels, customer segments, cost structure, and revenue streams, have been optimally implemented. Thus, the Business Model Canvas has proven to be effective in providing a comprehensive overview of business operations and can be a strategic basis for decision-making and gypsum business development in the future.

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

This study conducts a Systematic Literature Review (SLR) of 20 empirical and conceptual articles published between 2020 and 2025 to examine the influence of city branding on tourism interest and consumer behavior, with a particular focus on the city of Balikpapan. The synthesis reveals that city branding significantly shapes tourist perceptions through key elements such as destination image, brand identity, brand personality, and digital communication. Destination image consistently emerges as the primary mediator linking city branding to visit intention, while experiential and emotional branding further strengthen tourists’ cognitive, affective, and behavioral responses. The findings also highlight the growing importance of digital media and e-WOM in amplifying city branding strategies, especially in the post-pandemic tourism landscape. Despite strong branding potential rooted in cleanliness, safety, and Balikpapan’s strategic role as a supporting city for the new capital (IKN), gaps remain in digital branding, differentiation, and identity storytelling. The review emphasizes the need for more integrated, innovative, and data-driven branding approaches to enhance the city’s competitiveness and attract greater tourism engagement.

This paper discusses the role of education in shaping students' ability to recognize and appreciate religious diversity within Indonesia's pluralistic society. Indonesia, as a pluralistic nation, boasts a diversity of ethnicities, cultures, and religions, which demands the instilling of tolerance from an early age, particularly through educational institutions. Students are understood as individuals developing intellectually, morally, socially, and spiritually, requiring systematic guidance to understand differences as a gift from God. Recognizing and appreciating religious diversity is not merely about passive tolerance but also encompasses the ability to respect others' beliefs, engage in dialogue, and coexist peacefully without losing one's faith identity. Through education, particularly Christian Religious Education and Pancasila Education, values ​​of tolerance can be instilled through curriculum integration, teacher role models, an inclusive school environment, and practices such as opportunities to worship according to one's religion, interfaith cooperation, and social activities. Teachers play a strategic role as facilitators and role models in fostering empathy and appreciation for differences. Various strategies such as integrating multicultural values, providing worship spaces, strengthening cooperation, and cultivating mutual respect have proven effective in developing tolerant character in students. Research results indicate that education that emphasizes the value of tolerance aligns with the spirit of Pancasila and the teachings of Christ's love in the Bible. Therefore, developing students who value religious diversity is a long-term investment in creating a peaceful, just, and civilized society. Education that prioritizes inclusivity provides a crucial foundation for a generation capable of becoming agents of peace amidst the nation's diversity.

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development, particularly in developing products based on local wisdom. Toko Jayabaru is an MSME that markets Maumere's signature souvenirs made from traditional ikat woven fabric, facing various challenges and opportunities amid business and tourism dynamics. This study aims to identify internal and external factors affecting Toko Jayabaru's performance and formulate appropriate business development strategies through SWOT analysis. The research employs a qualitative descriptive approach with data collection through in-depth interviews with the owner and management of Toko Jayabaru. Data analysis uses the SWOT framework (Strengths, Weaknesses, Opportunities, Threats) to identify the business's strategic position and formulate alternative development strategies. Toko Jayabaru's main strengths lie in strong local cultural identity, authentic product quality, and adequate business experience. Weaknesses include limited digital marketing, restricted production capacity, and lack of derivative product variations. Opportunities encompass Flores tourism sector growth, increasing interest in local products, and potential strategic collaborations. Main threats are competition from similar products, influx of imitation products, and dependence on tourism sector fluctuations. Recommended development strategies include strengthening branding through storytelling, diversifying woven derivative products, optimizing digital marketing, strategic collaboration with tourism stakeholders, enhancing human resource capacity, and implementing customer loyalty programs. Implementation of these strategies is expected to increase MSME competitiveness while preserving Maumere's local culture.

This study was conducted to analyze the implementation of financial management and accounting practices at a Coffee Shop in South Jakarta operating within the MSME sector, with a focus on the importance of structured financial management and the application of standardized accounting as a fundamental element in supporting business sustainability. The research employed a qualitative descriptive method through interviews, direct observations, and document review. The findings indicate that the Coffee Shop has applied a cash-based recording system and utilizes a simple point of sales (POS) application to monitor cash flow and sales transactions. However, the recording of fixed assets, depreciation calculations, and the recognition of liabilities have not fully complied with the guidelines of FAS MSMEs, resulting in financial information that remains limited, lacks transparency, and does not provide a comprehensive overview of the business’s financial condition. Therefore, this study highlights the need to improve human resource capabilities in accounting and to implement simple yet credible accounting software to support more accurate, efficient, and accountable financial reporting. With more professional financial management, business owners will be better equipped to make strategic decisions, strengthen stakeholder trust, and enhance the competitiveness and long-term sustainability of the Coffee Shop.

This study examines the role of teachers as Islamic counselors in addressing various psychological problems experienced by students, such as learning anxiety, academic stress, low self-confidence, difficulty controlling emotions, and social problems such as bullying. Teachers serve not only as instructors, but also as murabbi, mursyid, and moral role models in guiding students' spiritual and emotional development. The study used a qualitative method with a library study approach, where data were obtained through relevant literature related to Islamic counseling, Islamic education, and student psychology. The results of the study indicate that the implementation of Islamic counseling through strategies such as mau'izhah hasanah, tazkiyah an-nafs, prayer and dhikr, empathy development, and collaboration with guidance and counseling teachers and parents has been proven to reduce students' anxiety and stress levels, increase learning motivation, strengthen morals and character, and provide spiritual peace. Thus, teachers play a strategic role in creating a holistic educational environment and supporting students' psychological well-being. In addition, the implementation of Islamic counseling also plays a role in building students' mental resilience in facing academic and social pressures. In the long term, this will strengthen the Islamic values ​​applied in students, while creating a more resilient and noble generation.

This study aims to analyze the role of the Makmur Mandiri Savings and Loan Cooperative (KSP) in supporting the development of Micro, Small, and Medium Enterprises (MSMEs). KSP Makmur Mandiri serves as a microfinance institution providing financial access and business mentoring for MSME actors. The method used is qualitative descriptive with a Group Investigation approach, involving group discussions to gain deeper insights from relevant literature sources such as journals and books. The theoretical review supports understanding the cooperative’s role in improving member welfare and the obstacles faced in managing and developing MSMEs. The findings show that KSP Makmur Mandiri has succeeded in providing continuous capital and support, helping MSMEs to survive and grow despite economic challenges, especially after the pandemic. However, the cooperative faces various internal and external obstacles that require strategic collaboration for sustainable development. The implication of this study is to encourage enhanced managerial capacity of cooperatives and the need for stronger government policy support to optimize the cooperative’s role as a strategic partner for MSMEs.

The hospitality sector faces major challenges, including fierce competition, low occupancy rates, and high operating costs, especially post-COVID-19 pandemic. This article examines how adaptation strategies, particularly through digital investments, affect customer satisfaction and hotel occupancy rates. This study uses a mixed method approach, combining quantitative and qualitative methods. Qualitative data was collected through in-depth interviews with managers, staff, and guests at five hotels in Semarang, Indonesia, to identify key factors for successful adaptation. Qualitative data are analyzed using MAXQDA software. Quantitative data were analyzed by multiple regression. The results show that investment priorities are a key driver of successful adaptation, although supporting factors such as improved facilities, quality of service, and the involvement of all personnel. Quantitative findings show that hotel adaptation strategies significantly affect customer satisfaction (influence of 47.10%) and occupancy rate (influence of 38.40%). Digitalization enhances operational efficiency, allowing staff to focus on personal interactions. Technologies like AI-based recommendations and mobile check-in directly improve the overall guest experience, correlating with loyalty. The conclusion of the study is that strategic digital investments, improved service quality and active staff engagement, are key to improving customer satisfaction, optimizing occupancy rates, ultimately, driving hotel revenue growth in the post-pandemic era.