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The development of information technology has encouraged business actors, including small enterprises in the food and beverage sector, to adopt Accounting Information Systems (AIS) to support financial and operational management. Selesa Coffee & Eatery, as a small enterprise, has implemented ESB POS (Esensi Solusi Buana Point of Sales) to facilitate transaction recording and financial report management. This study aims to analyze the impact of implementing an ESB POS–based AIS on individual performance, organizational performance, and net benefits using the DeLone & McLean (2003) model framework. The research employed a qualitative approach with a case study strategy. Data were collected through interviews with managers and accounting staff, direct observation of the café’s operational activities, and documentation of system-generated financial reports. Data analysis was conducted using the Miles & Huberman model, which includes data reduction, data presentation, and conclusion drawing, along with triangulation to validate the findings. The results show that the implementation of ESB POS enhances individual performance by simplifying record-keeping, accelerating reporting, and reducing manual errors. At the organizational level, the system supports operational efficiency, transparency, and work coordination. In terms of net benefits, the system contributes to improved data accuracy, time efficiency, and provides support for evaluation and strategic decision-making. This study concludes that the implementation of an ESB POS–based AIS significantly contributes to the sustainability of small enterprises.

This study aims to empirically determine the relationship between servant leadership and organizational commitment among waste bank managers in Bantul Regency. This study uses a quantitative approach with a sample of 46 waste bank managers selected through probability sampling using stratified random sampling techniques. Data analysis was performed using Pearson Product Moment correlation. The results revealed a correlation coefficient of 0.515 with a significance value of 0.000 (p <0.01), indicating a positive and significantrelationship between servant leadership and organizational commitment. Additionally, the coefficient of determination was 0.265, meaning that servant leadership contributes 26.50% to organizational commitment

The Memorandum of Understanding (MoU) is a preliminary agreement in contracts established under the Common Law system, and this research is based on the increasing phenomenon of using MoUs as an initial form of agreement in various fields, including the organization of beauty pageants; however, in practice, there remains ambiguity regarding the extent to which an MoU has binding legal force, particularly when one party commits a breach of contract or when disputes arise, thus this study formulates two main issues, namely the legal status of the parties involved in the MoU of the Miss Beauty East Java 2022 pageant agreement and the legal consequences of the non-performance of such MoU, employing a normative juridical method through statute, conceptual, and case approaches to analyze the practice of MoUs in Miss Beauty East Java 2022, and the findings indicate that although MoUs are not explicitly regulated in the Indonesian Civil Code, they may be considered preliminary agreements subject to the principle of freedom of contract under Article 1338 of the Civil Code, with the legal status of the parties being binding as long as the MoU fulfills the essential elements of a valid contract (agreement, legal capacity, specific object, and lawful cause), while the legal consequences of non performance may give rise to legal liability resolved through non-litigation efforts such as mediation or arbitration, or ultimately through litigation if amicable settlement fails, leading to the conclusion that the MoU in the Miss Beauty East Java 2022 pageant possesses binding legal force as a preliminary agreement rather than merely a moral commitment, provided that it is clearly drafted and meets the validity requirements of a contract under Indonesian law.

This study examines and analyzes the strategies of mosques as a medium for empowering the community's economy in the city of Watampone. The main focus of the research is to identify the types of strategies implemented by mosques, the challenges faced in carrying out economic programs, and to formulate effective strategies for improving community welfare based on mosque-centered initiatives.The research method used is qualitative descriptive, with data collected through interviews, observations, and documentation of four main mosques in Watampone City: Masjid Agung al-Malkaz al-Ma’arif, Masjid Nurul Hamirah, Masjid Tua Al-Mujahidin, and Masjid Songko’ Recca. The findings reveal that mosques in Watampone have implemented two strategic approaches to economic empowerment: offline (physical) and online (digital). (1) Offline strategies are carried out through the utilization of physical assets such as hall rentals, the establishment of business units, and the organization of social and educational activities.(2) Online strategies are still limited to the use of QRIS for donations and da'wah media, and have not yet extended to digital economic empowerment such as sharia-based marketplaces or online training platforms. In practice, mosques utilize several Islamic economic contracts, including ijarah, muḍarabah, and wakalah. The implementation of these empowerment programs faces several internal and external challenges. This study formulates six effective strategies to address these challenges. These findings are expected to serve as strategic recommendations for mosque administrators, government institutions, and the broader community in enhancing the role of mosques as centers of community economic empowerment.

Effective communication is a key element in modern public administration, as it serves not only as a means of conveying information but also as a strategic instrument for strengthening inter-agency coordination, increasing public participation, and building public trust in the government. This study uses a qualitative approach with a literature review method, reviewing scientific journals, academic books, and official policy documents to analyze the role of communication in the bureaucracy, identify barriers that hinder its effectiveness, and propose relevant strengthening strategies in the digital era. The results of the study indicate that clear, consistent, and open communication acts as a catalyst in every stage of public policy from formulation, implementation, to evaluation, while simultaneously increasing the government's legitimacy in the eyes of the public. However, several obstacles remain, including the hierarchical organizational structure of the bureaucracy, a closed communication culture, limited communication competency among civil servants, and political intervention that often distorts policy messages. Furthermore, the development of digital technology provides significant opportunities through e-government, social media, and public service applications to expand the reach of communication, but at the same time presents challenges in the form of low digital literacy among civil servants and the public and the risk of spreading false information. To address these issues, recommended communication strengthening strategies include increasing the capacity of civil servants through communication skills training, developing information technology-based communication systems, establishing a more open and participatory organizational culture, and actively involving the public in every stage of public policy. Thus, this study confirms that effective communication is the main foundation of bureaucratic reform, because without inclusive, adaptive, and technology-based communication, public administration will not be able to meet the increasingly dynamic, complex, and critical demands of the public on the quality of government services.

Employee performance plays a crucial role in ensurin the achievement of organizational goals while maintaining the continuity of company operations. Optimal performance reflects the quality of human resources as well as the effectiveness of internal managerial practices. This study aims to analyze the influence of work discipline and intrinsic motivation on employee performance at PT. XYZ. Data were collected through observation and questionnaires, involving 40 employees using a total sampling technique. Data analysis included validity and reliabilityitests, classical assumptionitests, multiple linear regression, partialitests, simultaneous tests, and the coefficient of determination (R²), assisted by SPSS version 27. The results indicate that work discipline (X1) does not significantly affect employee performance, with a significance value of 0.578 > 0.05 and a t-value of 0.561 < 2.026. Meanwhile, intrinsic motivation (X2) has a positive and significant effect on performance, with a significance value of 0.000 < 0.05 and a t-value of 9.004 > 2.026. The F-test yielded a significance value of 0.000 < 0.05 and an F-value of 59.968 > 3.35. These findings highlight the importance of enhancing intrinsic motivation to achieve optimal performance and suggest further research to explore additional variables, providing a foundation for both management and future researchers in developing sustainable, consistent, and comprehensive employee performance strategies.

Government representatives are members of legislative institutions elected by the people to represent their interests and aspirations in the policy-making and decision-making processes of government. People's representatives have a moral and ethical responsibility in carrying out their duties as representatives of the public's interests. The early history of the formation of people's representatives dates back to the Preparatory Committee for Indonesian Independence (PPKI), which also appointed the first president and vice president in Indonesia. People's representatives are a key pillar in the democratic system, serving as a channel for the people's aspirations. In carrying out their duties, they are required to uphold ethical values, integrity, and morality. However, various cases of ethical violations involving members of the House of Representatives (DPR) have triggered an increasingly critical public response, especially in the digital era that enables information transparency. This study aims to analyze how ethical violations by people's representatives affect public perception and how social media strengthens the public's critical power. This research method is qualitative-descriptive with a case study approach. The results show that public response to ethical violations has increased sharply through digital platforms, which has a direct impact on public trust and the legitimacy of legislative institutions. Social media has become a primary medium for expressing disappointment and moral pressure on people's representatives. In addition, social media has also changed the way organizations and individuals interact. The speed of information dissemination magnifies the social impact of every action by members of the House of Representatives. Ethics reform and a stricter oversight system are needed to maintain the integrity of representatives. This research concludes that the ethics of representatives are crucial for maintaining public trust. It is crucial for representatives to uphold a code of ethics to ensure integrity, which will lead to a positive public response and trust in the government.

This study aims to examine the influence of servant leadership (SL) on perceived organizational support (POS), job satisfaction (JS), job embeddedness (JE), and turnover intentions (TI) among private bank employees in West Jakarta. The research is motivated by the high turnover rate in the banking industry, despite organizational efforts to strengthen leadership and employee support. A total of 154 employees participated by completing an online Likert-scale questionnaire, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.0.9. The findings reveal that SL positively and significantly influences POS (β=0.667), JS (β=0.585), and JE (β=0.579). Furthermore, POS (β=−0.328), JE (β=−0.386), and JS (β=−0.220) significantly and negatively affect TI. Predictive relevance is supported with Q² values ranging from 0.283 to 0.604, while model fit testing using SRMR yielded 0.050 (saturated) and 0.127 (estimated). Bootstrapping was conducted with 5,000 resamples, two-tailed testing, bias-corrected accelerated (BCa), and 95% confidence intervals. Theoretically, this research strengthens the literature by demonstrating that SL enhances workplace relationships through improved POS, JS, and JE, which subsequently reduces turnover intentions. Practically, the findings provide implications for banking management to adopt servant leadership as a strategic approach to employee retention. Nevertheless, despite high levels of POS, JS, and JE, some respondents still report turnover intentions, indicating the presence of unmodeled external factors such as career opportunities, workload, or industry dynamics. This study is limited by its cross-sectional design and one-time self-report measurement; thus, generalizations and causal inferences should be made with caution.

Digital transformation and sustainability demands are driving the need for the integration of E-HRM and Green HRM to achieve sustainable organizational performance. This integration serves as a solution to the challenges of resource efficiency, carbon footprint reduction, and enhanced employee engagement in the digital era. This research aims to analyse the role of E-HRM in enhancing Green HRM practices and its impact on sustainable organizational performance. The research methodology employs a Systematic Literature Review (SLR), utilising the Scopus database, with selection based on inclusion-exclusion criteria, data extraction, and thematic analysis of selected journals. The anticipated impact of E-HRM is its support for Green HRM through the digitalization of HR processes that reduce resource usage, the establishment of digital platforms for environmental awareness, and data-driven impact measurement. The integration of both significantly enhances sustainable performance across three dimensions: environmental (a 20-30% reduction in carbon footprint), economic (15-25% cost savings), and social (30-40% increase in employee engagement). Key implementation factors include technological readiness, management commitment, and alignment with ESG strategies. This research contributes a conceptual framework for the integration of E-HRM and Green HRM, along with practical recommendations for achieving sustainable competitive advantage in the digital age.

To respond to the challenges and needs of contemporary society, the public sector must rapidly adapt to digital transformation. The objective of this research is to examine relevant and adaptive human resource development strategies for the digital ecosystem and to evaluate how they impact the quality of public services in the era of technological disruption. This research uses a descriptive qualitative approach with a literature review and policy analysis. It analyzes best practices from government institutions, both national and international, in developing human resources oriented towards the digital era. Key findings indicate that optimizing human resources requires not only improving technological capabilities or digital expertise; it also requires reconstructing leadership paradigms, flexible organizational cultures, and implementing meritocratic systems and data-driven performance management. It is evident that technologies such as big data analytics, artificial intelligence (AI), and the Internet of Things (IoT) can help improve public services, but the success of these technologies depends heavily on the capabilities and readiness of the employees who manage these systems. An integrated digital talent ecosystem must be built, encompassing continuous training (learning for life), collaboration between government, academia, and business (the triple helix model), and a regulatory framework responsive to technological developments. Furthermore, it is emphasized that developing digital integrity and ethics is crucial as a pillar of good governance in the digital era. Optimizing human resource development strategies systematically and sustainably will enable Indonesia to improve the efficiency of public services and strengthen the competitiveness of its bureaucracy globally. By 2045, adaptable, innovative, and highly integrated human resources will be the primary drivers of a digital government transformation that is inclusive, responsive, and future-oriented.

The rapid environmental degradation currently compels governments and organizations to implement effective preventive measures. This study highlights the urgent need for the implementation of Green Human Resource Management (GHRM) practices and Personal Moral Norms in enhancing Employee Green Behavior within the banking sector. As governments adopt policies related to GHRM, Personal Moral Norms, and Employee Green Behavior, banks, as financial institutions, play a strategic role in promoting sustainability. The objective of this research is to analyze the effects of GHRM and Personal Moral Norms on Employee Green Behavior in the banking sector. A quantitative approach was employed, utilizing a descriptive and associative research design, involving 92 employees from the studied bank branch, with a sampling technique using a census method. Data analysis was conducted using validity and reliability tests, as well as multiple regression analysis with the aid of SPSS 24. The results indicate that GHRM and Personal Moral Norms significantly influence Employee Green Behavior, contributing to 97.8% of the variance in environmentally friendly behavior. These findings provide new insights into the importance of integrating Green values into human resource management and underscore the necessity for banks to adopt policies that support environmental sustainability. This research is expected to serve as a reference for banking institutions in formulating more effective strategies to enhance environmental awareness among employees.

The family plays a central role in shaping children’s growth and well-being, particularly in marginalized communities where access to education and healthcare is limited. This study aims to describe the forms of family support in improving the well-being of children at Sanggar Anak Sungai Deli, a non-formal educational institution located along the banks of the Deli River in Medan City. Using a qualitative descriptive approach, the research involved observations, in-depth interviews, and documentation. The informants included families of children, sanggar administrators, and children actively participating in the program. The findings reveal that family support is manifested in six main indicators: (1) positive emotional relationships, (2) provision of safety and comfort, (3) instilling positive values, (4) support for education and talent development, (5) protection from negative influences, and (6) partial fulfillment of basic needs. These supports contribute significantly to children’s emotional, social, and intellectual well-being, although the physical aspect remains less fulfilled due to economic constraints. Despite limited financial resources, families demonstrate care and commitment to supporting their children’s development. Sanggar Anak Sungai Deli serves as an essential partner by providing a safe and supportive learning environment. This study concludes that family involvement, combined with community-based interventions such as SASUDE, is crucial in ensuring holistic child well-being. The implications highlight the importance of strengthening collaboration between families, community organizations, and government to address gaps in child welfare programs in marginalized areas.  

The aim of this service is to provide training on preparing household financial reports for PKK women at the Pagerluyung Village Hall, Mojokerto Regency. Pagerluyung Village Hall is located on Jl Balai Desa, Gedeg District, Mojokerto Regency. At the Pagerluyung Village Hall there is a PKK Women's organization which is expected to empower women to participate in village development. In its implementation, PKK mothers often experience problems in making monthly and annual financial reports. Meanwhile, if you have to hand over the preparation of financial reports to outside parties, it requires quite a large amount of money, whereas the PKK Women's organization is not a profit-seeking organization, so it is felt to be very difficult. Therefore, this activity aims to transfer knowledge and techniques for making simple financial reports to PKK women so that Pagerluyung PKK women can be independent in making their financial reports. The method used is in the form of delivering material and implementing financial report preparation. Apart from that, the classical method will be used with a discussion/question and answer approach starting from the planning stage, the implementation stage and ending with the evaluation stage with the aim that the material can be well received by the PKK participants.

Illegal streaming sites are one of the forms of copyright infringement that are rampant in the digital era and have a significant impact on the creative industry, the economy, and law enforcement. This research analyzes the Indonesian legal framework consisting of Law No. 28 of 2014 on Copyright, Law No. 11 of 2008 jo. Law No. 19 of 2016 on Electronic Information and Transactions, as well as the technical regulations of the Ministry of Communication and Information (Kominfo) in addressing these violations. The findings indicate that although the legal framework is in place, enforcement still faces technical, legal, social, and complex cross-border challenges. These sites often utilize foreign servers, mirror domains, and anti-blocking technology to evade blocking, thus requiring international cooperation thru mechanisms such as Mutual Legal Assistance (MLA) and coordination with the World Intellectual Property Organization (WIPO). An effective counter-strategy must be multidimensional, encompassing regulatory strengthening, the use of detection technologies such as digital watermarking and content ID systems, as well as public education to curb the demand for illegal content. A comparison with the United States, Japan, and South Korea shows that proactive enforcement, a quick notice-and-takedown mechanism, and industry cooperation have proven effective in reducing violations. In conclusion, the eradication of illegal streaming sites in Indonesia requires continuous synergy between the government, industry, and society to protect copyright and the sustainability of the creative industry ecosystem in the digital era.

The training activity of creating video content to build personal branding on social media for Karang Taruna (Youth Organization) in Margadana District, Tegal City is a strategic effort to increase the capacity and creativity of the younger generation in the digital era. This training is motivated by the rapid development of information technology and social media, which makes the ability to manage self-image or personal branding a crucial aspect in developing the potential of individuals and organizations. Through this activity, Karang Taruna members are given an understanding of the basic concepts of personal branding, strategies for building a positive digital identity, as well as technical skills in designing and producing engaging, educational video content that suits the character of each participant. In addition to theory, participants are also trained practically in the video creation process from planning ideas, shooting, to editing using simple software. It is hoped that through this training, Karang Taruna youth will be able to utilize social media productively as a platform for promoting social activities, developing self-potential, and spreading positive values in the community. This activity also serves as a means to strengthen the existence of Karang Taruna as a youth organization that is adaptive to technological advances and plays an active role in building a positive image of the younger generation at the local and global levels. Thus, this training not only provides technical skills, but also forms a creative, innovative, and responsible mindset in the use of digital media.

This research aims to identify factors that significantly influence employee performance and formulate strategies to improve it. This research was conducted through a comprehensive literature study of various studies related to employee performance. The main focus of this research is on internal factors such as motivation, leadership, and organizational culture, as well as external factors such as technology and changes in the business environment. The research results show that employee performance is influenced by various interrelated factors. Motivation, both intrinsic and extrinsic, is a key factor that encourages employees to achieve optimal performance. Effective leadership, especially transformational and democratic leadership styles, also has an important role in improving performance. In addition, a positive organizational culture, conducive work environment, and appropriate use of technology can increase employee productivity and job satisfaction. To improve employee performance, organizations need to create a supportive and motivating work environment. This can be done by implementing various strategies, such as providing ongoing training and development, implementing a fair and transparent compensation system, building positive interpersonal relationships, and providing sufficient autonomy to employees. Apart from that, organizations also need to pay attention to external factors such as technological changes and evolving market dynamics.

Transformational leadership is an approach that emphasizes inspiration, empowerment, and individual development in order to achieve organizational goals holistically. This study aims to examine the concept of transformational leadership theoretically, while reviewing its application in the context of general organizations and churches, and its relevance according to the biblical perspective. Using the literature study method, this study collected data from various scientific literature and theological sources to build a solid conceptual framework. The results of the study indicate that transformational leadership has significant benefits, such as increasing employee engagement, innovation, and performance. On the other hand, this approach also has limitations, especially in the context of organizations that are bureaucratic or still in the early stages of formation. From a biblical perspective, transformational leadership is in line with the examples of Deborah and Jesus Christ, who led through service, example, and personal transformation. Thus, transformational leadership is not only relevant to the development of modern organizations, but also has a strong spiritual basis in Christian teachings.

This study aims to analyze the zakat accounting recording system and its implications for zakat fund reporting at BAZNAS Garut Regency with reference to PSAK 409. The research method employed is descriptive qualitative, conducted through interviews with BAZNAS officials and analysis of ZIS data collection for the 2023–2024 period. The findings reveal that the current recording process remains manual and semi-digital, which creates challenges in terms of accuracy and consistency of reporting. Nevertheless, the data indicate a 46.64% increase in ZIS collection, particularly in zakat maal and unrestricted donations. These results highlight the need for strengthening human resource (HR) capacity, developing an information technology–based recording system, and implementing regular internal audits to enhance accountability and transparency of zakat reports. Therefore, this study provides strategic recommendations for BAZNAS Garut Regency to optimize zakat fund management in order to ensure sustainability, strengthen public trust, and improve the overall quality of organizational governance.  

This research intends to examine novel performance management techniques for Civil Servants (ASN) to improve bureaucratic professionalism at the Regional Civil Service Agency (BKD) in Sidoarjo Regency. The research arises from the increasing use of digital performance systems via the e-Performance application, which has yet to show notable changes in behavior among bureaucrats. The study examines the efficiency of the e-Performance system, organizational culture, leadership roles, and management innovations at BKD. Employing a qualitative case study method, data were gathered through extensive interviews, observations, and document review with structural officials and staff. The results indicate that the e-Performance system has enhanced administrative efficiency and transparency, yet it still falls short in fostering employee participation and feedback processes. Deficiencies in digital skills and insufficient training for fostering culture were noted as well. The research suggests fostering a reflective workplace culture centered on recognition, ongoing digital skills training, and establishing a reciprocal feedback mechanism in performance assessments. Working with outside organizations is crucial to maintain accountability and impartiality. These results are anticipated to enhance ASN professionalism and foster an adaptive, innovative bureaucracy in the era of digital governance.

The Da’wah Institution of Nahdlatul Ulama (NU), as part of Indonesia's largest Islamic organization, faces challenges in adapting to social dynamics, the digital revolution, and the rise of radicalism. In an increasingly diverse and fast-changing society, NU must develop da’wah strategies that are not only moderate and contextual but also adaptable to contemporary shifts. This study aims to explore how NU's social construction of da’wah is structured epistemologically, ontologically, and strategically to strengthen Islam’s role as rahmatan lil 'alamin, promoting social harmony and national unity. The research adopts a multisite case study approach at the Da’wah Institution of the NU Executive Board, employing qualitative methods through document analysis and in-depth interviews. The findings indicate that NU’s da’wah social construction integrates three main dimensions. Epistemologically, NU’s da’wah is grounded in authentic and contextual knowledge, allowing the dissemination of Islamic values in a peaceful, moderate, and inclusive way. Ontologically, the Da’wah Institution acts not only as a formal structure but as a representation of Islam Nusantara, reinforcing Islamic and national identity within a unified da’wah narrative. Strategically, NU’s da’wah is designed to adapt to shifting social, cultural, and technological landscapes by emphasizing participatory methods, utilizing digital media, and incorporating local cultural elements. These three dimensions work together to form a da’wah model that is responsive to contemporary challenges while deeply rooted in the Ahlussunnah wal Jama’ah tradition.