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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 decision-making training for students as potential future leaders was held at SMKN 1 Tanjabtim, Jambi Province, where the address is Jemantan, Muara Sabak Barat District, East Tanjung Jabung Regency, Jambi Province, 36561. The aim is for students to have strong motivation and self-confidence to lead yourself so that you can accept leadership responsibilities in a larger organization in the future and practice decision making as appropriate. The method consists of lectures, both small and large, then simulations, individual and classical approaches. In this mentoring, all participants will be trained to work both individually and in groups.  

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.

Standard Operating Procedures (SOPs) play a crucial role in creating consistency, efficiency, and accountability in governance. However, the process of developing SOPs within the bureaucracy often faces complex organizational communication challenges. This study aims to analyze the organizational communication process in developing SOPs at the Serang City Regional Inspectorate, focusing on the role of the Secretariat as the administrative coordination center. The method used was a qualitative case study approach, involving in-depth interviews with key informants, observation, and documentation analysis. The results indicate that organizational communication plays a crucial role in every stage of SOP development, from data collection and drafting, to cross-sector coordination, and document finalization. The Secretariat acts as a liaison between units, archives manager, and coordination meeting facilitator. However, obstacles identified include a top-down vertical communication pattern, differing perceptions between units, delays in information flow due to bureaucracy, and limited technology-based communication tools. Improvements were made through the establishment of cross-unit forums, communication training, and the use of online applications to strengthen two-way communication. The implications of this research indicate that increasing the effectiveness of organizational communication is a key factor in accelerating the process of preparing SOPs and supporting the creation of more responsive, efficient, and accountable governance.

This study aims to determine the effect of knowledge sharing, personal knowledge, and work procedures on employee performance in Tanjungtirto 1 Public Elementary School. The background of this study is based on the importance of human resource quality in supporting organizational effectiveness, especially in elementary education institutions. The study population was all employees at Tanjungtirto 1 Public Elementary School with data collection using quantitative methods through questionnaires. The data obtained were then analyzed with the help of SPSS software through multiple linear regression tests to test the effect of independent variables on the dependent variable. The results showed that knowledge sharing did not have a significant effect on employee performance, as well as personal knowledge which also did not have a direct effect on performance. In contrast, work procedures were proven to have a positive and significant effect on improving employee performance. In addition, simultaneously knowledge sharing, personal knowledge, and work procedures together had a positive and significant effect on employee performance. This finding means that the existence of clear and structured work procedures has an important role in increasing work effectiveness, while knowledge sharing and personal knowledge require the support of a more focused management system to provide optimal contributions to employee performance in elementary school environments.

This study aims to examine the effect of Work-Life Balance and Job Satisfaction on Employee Retention at PT. Nakau, North Lampung. Employee retention is a crucial issue in human resource management because it directly relates to the sustainability and effectiveness of an organization. This study uses a quantitative approach with data obtained through distributing questionnaires to 93 respondents who are company employees. The analysis method used is multiple linear regression to determine the simultaneous and partial effects of the independent variables on the dependent variable. The results show that Work-Life Balance has a positive and significant effect on Employee Retention, as well as Job Satisfaction which has been proven to have a positive contribution in increasing retention. Simultaneously, these two variables play an important role in encouraging employees to remain in the company. These findings have an implicit impact on enriching the human resource management literature, particularly regarding retention strategies based on work-life balance and job satisfaction. In addition, practically, this study provides recommendations to companies to design policies and programs that support work-life balance and create a satisfying work environment, thereby increasing loyalty and reducing employee turnover rates.

The focus of this paper is to examine the political strategy of Muhammad Ikhsan Darwis in winning the 2024 Legislative Election in Electoral District I of Kupang City, using the 4P political marketing theory by Niffenger: Product, Promotion, Price, and Place. In terms of Product, Ikhsan’s public image is shaped by his clean, caring, and inclusive personal character, as well as his active involvement in various socio-religious organizations such as HIPMI, NU, KKSS, and PPIA, which reinforce his appeal among young voters. His Promotion strategy was realized through campaign tools (APK) that were presented in a simple yet strategic manner, reflecting a courteous and down-to-earth personality. For Price, he implemented both economic and psychological pricing strategies by managing campaign funds efficiently and strengthening his reputation through his educational background and organizational experience. Lastly, in the Place dimension, Ikhsan adopted an inclusive and spiritual approach, leveraging strong grassroots support from communities like KKSS and the Bugis ethnic group. These four strategies were successfully executed, leading to Muhammad Ikhsan Darwis’s election as a legislative candidate representing the Golkar Party in Electoral District I of Kupang City.

Competition in recruiting high-quality talent has intensified due to the advancement of digital technology, globalization, and the shifting preferences of younger generations in choosing their workplace. Traditional recruitment models are no longer sufficient, requiring companies to integrate employer branding with recruitment marketing strategies to attract potential candidates effectively. This study aims to analyze how PT Surya Pratista Hutama (SUPRAMA), a food manufacturing company, implements employer branding to strengthen its corporate image and enhance recruitment effectiveness. The research employed a qualitative descriptive method through observation, interviews, and documentation studies with the Human Capital and Corporate Communication Division. The findings reveal that SUPRAMA’s employer branding strategy is carried out through organizational culture strengthening, the use of digital platforms, consistent visual identity, and collaboration with educational institutions. The integration of these strategies has proven to increase the number of qualified applicants, improve candidate experience, and enhance the company’s reputation as an employer of choice. However, challenges remain in maintaining consistent branding communication and developing innovative digital content. This study concludes that employer branding is not merely a communication tool but also a long-term investment in human resource management.

Febrile illnesses can be caused by a wide variety of viruses, bacteria, and other pathogenic microbes, and their production originates from outside the body. These substances, known as exogenous pyrogens, can enter the human system through contaminated water, food, or direct human-to-human transmission. Once inside the body, exogenous pyrogens stimulate the immune system by triggering the release of endogenous pyrogens such as cytokines, which in turn act on the hypothalamus to increase body temperature as a defense mechanism. This physiological response, while protective, can also indicate an underlying infection that may need prompt medical treatment. According to the World Health Organization (WHO) in 2020, the number of fever cases worldwide reached approximately 11–20 million people annually, with an estimated 128,000–161,000 deaths each year due to complications from febrile illnesses (Meirita et al., 2024). The global burden of fever varies by region; for example, in the United States, South America, and Western Europe, the incidence of fever is estimated to reach 4–5% of the population. In contrast, several Asian countries report higher prevalence rates, such as Japan with 6–9%, India with 5–10%, and Guam with 14% (Ulum et al., 2024). These statistics highlight the ongoing public health challenge posed by febrile illnesses, emphasizing the need for improved surveillance, prevention strategies, and treatment protocols worldwide.

This study aims to analyze the role of communication in Customer Relationship Management (CRM) systems in creating customer satisfaction at PT Bangkit Jaya Teknik Indonesia, a business-to-business (B2B) cold storage installation service company. The research background lies in the increasing number of customer complaints during 2022–2024, mainly due to delayed responses, suboptimal after-sales service, and the absence of a centralized communication record system. This study employed a qualitative approach with a case study design. Data were collected through observation, semi-structured interviews with internal parties (marketing project, project manager, project PIC) and customers, as well as company archival documentation. The findings reveal that responsive, open, and two-way communication plays a significant role in enhancing customers’ sense of being valued, trust, and loyalty, which ultimately fosters satisfaction. However, communication barriers such as delays in after-sales service, gaps between customer expectations and company procedures, and the lack of a communication database remain major challenges. To overcome these, the company has initiated strategies including the development of a customer communication database, improved after-sales monitoring, and the adjustment of communication standard operating procedures to align with customer needs. These results reinforce the relevance of Relationship Management theory and the IDIC model, both of which emphasize communication as the core of CRM. Theoretically, this study contributes to organizational communication studies, while practically, it provides recommendations for B2B service companies to prioritize communication in CRM strategies to strengthen customer satisfaction and loyalty.

This study aims to analyze the influence of work stress, work discipline, and work environment on employee productivity at UD. Podo Seneng. A quantitative approach was employed using survey methods through questionnaires, interviews, and observations. The sampling technique applied was saturated sampling, involving the entire population of 40 employees. Data analysis included validity and reliability tests, classical assumption tests, and multiple linear regression analysis supported by t-tests, F-tests, and the coefficient of determination (R²). The results show that, partially, work stress has a negative but insignificant effect on productivity. In contrast, work discipline and work environment have a positive and significant effect on productivity. Simultaneously, the three variables significantly influence employee productivity, contributing 49.7% to the variance. These findings indicate that strengthening work discipline and creating a conducive work environment are dominant factors in improving productivity, while the effect of work stress remains inconsistent and requires further investigation in different organizational contexts.

This study aims to analyze the accounting information system for cash receipts from cash sales, focusing on improving internal control at CV Davion. Employing a qualitative descriptive method, data was gathered through interviews, observations, and documentation. The findings indicate that the current accounting information system has several weaknesses, particularly concerning the segregation of duties. Overlapping responsibilities, reliance on manual processes, and the lack of formalized issues, it is essential to implement improvements such as organizational restructuring, clear segregation of roles, the adoption of a computererized system, and the introduction of systematically documented procedures. These enhancements are anticipated to strengthen the company’s internal control. Increase the reliability of financial information, streamline operational activivities, and facilitate more effeective managerial decision-making. Furthermore, the results of this study are expected to aid the company in developing a more robust internal control system and to serve as a reference for future research.

This study aims to determine the effect of organizational culture, compensation, and work discipline on employee performance at Lotus Garden Hotel Kediri. The research employs a quantitative approach to analyze the relationship between the variables. Data were collected from both primary sources, such as questionnaires distributed to employees, and secondary sources, including company records and relevant literature. The population in this study consisted of all employees working at Lotus Garden Hotel Kediri. A total sample of 45 employees was selected using a saturated sampling technique, meaning the entire population was used as the sample due to the relatively small number of employees. The data analysis methods used in this study included validity and reliability tests to ensure the quality of the research instruments. Additionally, classical assumption tests were conducted to confirm the suitability of the regression model. Multiple linear regression analysis was used to examine the relationship between the independent variables (organizational culture, compensation, and work discipline) and the dependent variable (employee performance). The results of the partial t-test showed that each independent variable had a significant effect on employee performance. Moreover, the results of the simultaneous F-test indicated that organizational culture, compensation, and work discipline together had a significant and positive influence on employee performance at Lotus Garden Hotel Kediri.

This study aims to determine the role of work-life balance in mediating the effect of self-efficacy on turnover intention. The research employed a saturated sampling technique with a sample of 112 employees. The method used was a survey method with questionnaires and interviews, analyzed using descriptive statistics and inferential  statistical analysis with SEM-PLS. The results of this study indicate that self-efficacy has a negative effect on turnover intention. Self-efficacy has a positive and significant effect on work-life balance. Work-life balance negatively affects turnover intention. Furthermore, work-life balance is able to mediate the effect of self-efficacy on turnover intention. The theoretical implication of this research is a confirmation of attribution theory and its relation to the research variables. The practical implication provides alternative solutions to the problem of turnover intention. The recommendation given is that the Faculty of Economics and Business, Udayana University, should provide psychological support and a conducive work environment to enhance employees’ self-efficacy, while also developing flexible work policies that support work-life balance through workload management, rest periods, and a work culture that respects personal life.

The shift in local community communication patterns has driven the adoption of digital media as a primary channel for resident coordination. This study aims to explore the communication strategy of the neighborhood head (RT) in utilizing a WhatsApp group as a platform for coordination and community bonding in Melati Kidul Village RT 02 RW 2, Kudus Regency. The research highlights unique practices, including anti-hoax policies through message moderation, visual innovation in information dissemination, and active citizen participation in online decision-making. A qualitative approach was employed using in-depth interviews and digital message analysis. The findings, analyzed through organizational communication theory, media richness theory, dual coding theory, and adaptive leadership, reveal that local leaders successfully integrate formal and informal communication via participatory digital strategies, thereby enhancing social cohesion and coordination efficiency. In addition, this study demonstrates the effectiveness of using WhatsApp groups to overcome the traditional barriers of communication in rural areas, particularly in increasing public awareness and engagement in local government affairs. The neighborhood head’s proactive approach in utilizing digital platforms has empowered residents to communicate more effectively, share information swiftly, and provide input on local decisions. By fostering an environment of inclusivity and trust, this model contributes significantly to the development of stronger community ties. Furthermore, this research provides valuable insights into how technology can be leveraged to improve community management and leadership practices at the grassroots level. This study ultimately highlights the potential for digital platforms to shape the future of community-driven leadership.

This study aims to explore the influence of values and motivation on organizational culture in Paguyuban Sri Tanjung, Yogyakarta, a platform for more than 90 Small and Medium Enterprises (MSMEs). The research employs a descriptive design and quantitative methods, involving 90 respondents selected through non-probability sampling techniques. Primary data were collected using a questionnaire with a Likert scale. The results reveal that both values and motivation have a positive and significant impact on organizational culture, with P-values of 0.000 and 0.005, respectively. However, the influence of leadership on organizational culture was found to be insignificant, with a P-value of 0.260. These findings align with previous research that highlights the significant role of values and motivation in shaping a strong organizational culture. Furthermore, the study provides valuable insights into the dynamics of MSMEs in Yogyakarta, contributing to a better understanding of how organizational culture influences business performance. The research also suggests that improving the organizational culture within MSMEs, especially by focusing on values and motivation, can enhance their competitiveness and sustainability in a rapidly evolving market. The findings support the need for businesses to foster a positive organizational culture to ensure long-term growth and success, particularly in the context of small and medium-sized enterprises in developing regions.

The Mosque Youth Organization (REMAS) plays an important and strategic role as an agent of social and religious change among the younger generation. This study aims to improve the governance of the Mosque Youth Organization in Blitar City to be more professional and Islamic through the synergy of public administration and Islamic values. The main problems faced include a lack of coordination with the mosque administrators, a lack of effective leadership, and low community participation, which are influenced by internal factors such as the busyness of members and external factors such as limited funds and facilities. The method used is a participatory approach through needs analysis with 20 REMAS and mosque administrators, followed by training on professional Islamic governance, management skills, and evaluation assistance for its implementation. The training was held at the Al Mugi Barokah Mosque in Blitar City in September 2025, in collaboration with the Indonesian Mosque Youth Communication Agency (BKPRMI) as a stakeholder. The results of the community service showed significant improvements, namely the formation of a clear organizational structure, community-based work programs such as skills training and innovative social activities, and effective coordination with mosque administrators through regular forums to increase community participation. This approach integrates good governance principles such as transparency, accountability, and documentation using Trello or Google Sheets with Islamic values such as deliberation, trustworthiness, benevolence, and the example set by the Prophet Muhammad SAW. These activities contribute to sustainable social transformation among mosque youth, strengthening their role as agents of socio-religious change, although challenges such as limited resources, internal conflicts, and slow technological adaptation still need to be addressed through regular monitoring and further technological integration.

Organizational Communication Climate Mangement in Improving Charles & Keith Employee Work Motivation (Case Study at Charles & Keith Store Summarecon Mall Serpong). Organizational communication climate is a key element in creating a productive work environment, especially in the dynamic retail industry. This study aims to describe the organizational communication climate formed at the Charles and Keith Store Summarecon Mall Serpong and to determine the level of employee work motivation at the Charles and Keith Store Summarecon Mall Serpong. This study was conducted at the Charles & Keith Store located in Summarecon Mall Serpong, Tangerang for 3 months, starting from April to June 2025 using a qualitative approach with a case study method, involving in-depth interview observations, and documentation of data collection techniques. The results of the study indicate that a warm, supportive, and transparent communication climate plays a vital role in creating a healthy and inspiring work atmosphere. Employees feel valued because they are given space to express their opinions, are involved in decision-making, and receive honest and constructive feedback. In addition, trust and honesty are important foundations in building harmonious and work-oriented working relationships. These findings emphasize that good communication climate management has a direct impact on employee morale, loyalty, and productivity in the modern retail sector.

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

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