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In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

The implementation of Electronic Medical Records (EMR) represents a major advancement in health information systems, playing a vital role in improving service efficiency, data security, and the quality of medical documentation. This study utilizes a literature review approach to assess EMR implementation in hospitals by analyzing findings from 20 relevant journals. Literature sources were obtained from indexed national scientific publications, with a focus on the benefits, challenges, and critical success factors of EMR adoption. The results reveal that EMR use can enhance service efficiency by up to 40%, expedite medical decision-making, and increase the accuracy of patient data. Additionally, EMR reduces the risk of data loss, facilitates coordination among healthcare professionals, and supports more effective integration of medical information. Despite these benefits, EMR implementation encounters several challenges, such as inadequate technological infrastructure, resistance from some healthcare personnel toward digital systems, and the need for ongoing training to ensure optimal use. If not addressed properly, these barriers may limit the system’s effectiveness. Key factors influencing successful implementation include strong management commitment, early involvement of end-users during the planning phase, and system flexibility to meet specific clinical requirements. Therefore, EMR implementation should adopt a holistic approach that integrates human resource readiness, technological capacity, and clear regulatory frameworks. With well-structured strategies, consistent institutional support, and comprehensive training programs, EMR has the potential to be a driving force in the digital transformation of healthcare. This transformation can lead to sustainable improvements in service quality, patient data security, and operational efficiency in hospital settings.

The purpose of this study is to assess the financial performance of PT Mayora Indah Tbk. through an analysis of profitability and liquidity ratios over the past five years. A company's financial performance is a key indicator in evaluating operational success, managerial efficiency, and overall financial health. This assessment is important for investors, management, and other stakeholders in strategic decision-making. This study uses a quantitative descriptive approach with a case study as its primary method. The data analyzed are secondary data in the form of PT Mayora Indah Tbk.'s annual financial reports published on the Indonesia Stock Exchange. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM) as profitability indicators, and Current Ratio (CR), Quick Ratio (QR), and Cash Ratio as liquidity indicators. The results of the study indicate that in general, the company is able to maintain a stable level of profitability, despite minor fluctuations from year to year. ROA and ROE indicate that management is quite effective in managing assets and equity to generate profits. NPM also shows a competitive net profit margin compared to similar industries. Meanwhile, the liquidity ratio indicates that PT Mayora Indah Tbk. has a strong and consistent ability to meet its short-term obligations. The CR, QR, and Cash Ratio are all within safe limits, indicating healthy liquidity. In conclusion, PT Mayora Indah Tbk. demonstrates good financial performance in terms of both profitability and liquidity, making it a company worthy of consideration for long-term investment.

Digital transformation in government governance demands an integrated information system capable of increasing efficiency, transparency, and accountability. This study aims to analyze the effectiveness of the use of the Secretariat and Supporting Elements Integration System Application (Si-SEKRUP) at the Communication and Informatics Office of Central Java Province. The research method used a qualitative descriptive approach with data triangulation techniques in the form of documentation, observation, and literature studies. The results of the study indicate that the implementation of Si-SEKRUP has a positive impact on administrative management. This application is able to accelerate administrative processes by up to 50% compared to the previous manual system. In addition, electronic document recording encourages transparency, while digital and real-time asset monitoring strengthens institutional accountability. Resource efficiency has also increased, as seen from the significant reduction in paper use, in line with the principles of green office. The research findings are linked to the theory of organizational effectiveness and Management Information Systems (MIS), where Si-SEKRUP is assessed to have met the indicators of accuracy, timeliness, relevance, and efficiency of information. This indicates that the application can function as a supporting tool in strategic and operational decision-making within government organizations. However, optimizing the application's use still faces challenges, particularly related to the need for employee training and consistent managerial support. With strengthened human resource capacity and leadership commitment, Si-SEKRUP has the potential to become an effective and sustainable integrated information system model supporting digital-based bureaucratic reform.

This study aims to investigate the effects of liquidity, financial leverage, capital structure, and operating cash flow on financial performance, with financial distress serving as a mediating variable. The population comprises transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, totaling 37 companies. The sample includes 20 companies, with quarterly financial reports yielding 400 observations. Secondary data were employed, and purposive sampling was utilized for sample selection. The analysis was conducted using panel data analysis at a 5% significance level, facilitated by STATA Version 17 software. Mediation was tested utilizing the Sobel test with a critical value of 1.96. The results reveal that liquidity significantly impacts both financial distress and financial performance; financial leverage significantly affects both financial distress and financial performance; capital structure significantly influences financial distress but does not significantly affect financial performance; operating cash flow does not significantly impact financial distress but significantly affects financial performance. Collectively, liquidity, financial leverage, capital structure, and operating cash flow significantly influence financial distress. Furthermore, liquidity, financial leverage, capital structure, operating cash flow, and financial distress together have a significant effect on financial performance. Mediation analysis indicates that financial distress significantly mediates the relationships between liquidity, financial leverage, capital structure, and financial performance, whereas financial distress does not significantly mediate the effect of operating cash flow on financial performance. It is recommended that transportation and logistics companies listed on the IDX actively enhance liquidity, optimally manage leverage and capital structure, and strengthen operational cash flow management to minimize financial distress risk and sustain financial performance.

This study aims to determine and analyze the potential and challenges of culinary businesses, the implementation of digitalization and halal certification, and the development of an effective and sustainable model for the "Resto Apung" culinary business to support food economic independence in coastal villages. The research was conducted at "Resto Apung" using a qualitative descriptive method with data collection techniques such as interviews, observations, and focus group discussions. The findings show that the "Resto Apung" business holds significant potential as a culinary destination with a strong attraction due to its unique location and menu offerings based on local marine products. However, several challenges hinder its development, including low digital literacy among business managers, lack of structured and professional management systems, and the absence of halal certification which is crucial in targeting broader Muslim consumer segments. Currently, digitalization has only been applied in the marketing aspect, primarily through social media, while other aspects such as financial management, customer service, and operational processes are still managed conventionally. Nevertheless, the managers have shown awareness and initiatives to improve, especially in recognizing halal certification as a strategic competitive advantage. The proposed development model integrates digitalization into all aspects of business management, enhances human resource capacity through technical and managerial training, and includes efforts to obtain halal certification. This holistic approach is expected to increase the competitiveness of the culinary business, optimize local potential, and ultimately contribute to the achievement of food economic independence in coastal areas.

This study aims to improve the performance of roadside supervision services for Baggage Towing Tractor (BTT) movements at Kualanamu International Airport, Deli Serdang. The research background is based on the high level of operational risk on the airside, which requires strict supervision of Ground Support Equipment (GSE) vehicles. The method used is descriptive qualitative with data collection techniques in the form of direct observation, semi-structured interviews, and field documentation. The results of the study indicate that violations of Standard Operating Procedures (SOP) such as excessive speeding, inappropriate lane use, and compliance with procedures are still common. The main causes include lack of training, weak monitoring systems, and low awareness of safety culture. From the results of the observation, it was found that supervision is still manual and not optimally supported by monitoring technology such as CCTV with a real-time integration system. In addition, the number of supervisory personnel is also not able to cover the entire service area of the road which is quite extensive, especially during peak operating hours. The lack of a firm reward and punishment system also contributes to the low discipline of BTT drivers. Interviews with several BTT operators showed that they have not received regular safety training, and most do not understand the importance of complying with established signs or markings. Therefore, it is recommended that airport authorities implement a monitoring system through the use of sensor-based technology and GPS tracking, as well as increase the intensity of occupational safety training. Furthermore, a dedicated unit should be established to continuously monitor GSE movements and integrate a digital reporting system to ensure prompt action on violations. Improving safety culture can also be achieved through internal campaigns and ongoing outreach.

This study aims to improve ground handling personnel to support operational safety in the airside area of Yogyakarta International Airport. The main focus of this study is the level of compliance with the technical provisions stipulated in SKEP 140/VI/1999. The approach used is descriptive qualitative, with data collected through direct field observation, interviews with competent parties, and review of related documents. The results of the study indicate that there are still many violations of standard operating procedures (SOPs), especially related to the use and placement of Ground Support Equipment (GSE) that does not comply with standards and the operation of vehicles that do not reach properly. Some of the main causes identified are weak supervision, low work discipline, limited understanding of safety procedures, and a lack of routine training for officers. This has the potential to increase safety risks and disrupt smooth operations at the airport. As a solution, this study recommends corrective measures that include strengthening field supervision, ongoing training to improve understanding of safety procedures, implementing strict sanctions for violators, and reorganizing equipment storage and use areas. In addition, it is important to develop a stronger safety culture among officers and utilize technology to improve operational oversight. These measures are expected to create a safer and more efficient environment in the airside area of Yogyakarta International Airport. This study also identified the need for regular evaluation and updating of existing procedures to align with technological developments and international standards. By paying attention to safety aspects, operational efficiency can be maintained and the risk of accidents or incidents can be minimized. By strengthening safety management and work discipline, better performance levels and improved service quality in the aviation sector can be achieved.

This study aims to evaluate the financial performance of PT Akasha Wira International Tbk during the period 2022 to 2024 using profitability ratio analysis. The ratios analyzed include Return on Assets (ROA), Return on Equity (ROE), Gross Profit Margin (GPM), Operating Profit Margin (OPM), and Net Profit Margin (NPM). The data used is sourced from official financial statements published through the Indonesia Stock Exchange website. Based on the results of the analysis, the company's financial performance is generally relatively good and shows stability over the past three years. This is reflected in the consistency of the profitability ratio which is at a favorable level, indicating the effectiveness of the company in managing assets, its own capital, production costs, and operational activities. Further analysis shows that the Return on Assets and Return on Equity show a stable trend with a slight increase, which indicates efficiency in asset utilization and capital management. Gross Profit Margin and Operating Profit Margin also show positive trends, indicating efficiency in managing production costs and operational activities. Net Profit Margin, although slightly volatile, remains within a range that reflects good profitability. In addition, the results of this evaluation also indicate that the company has the ability to adapt to market changes and dynamic economic conditions. The ability to maintain profit margins in the midst of economic fluctuations shows the resilience of the business model and operational strategy applied. These findings provide an idea that PT Akasha Wira International Tbk has been able to maintain a healthy performance despite being in a competitive business environment. Thus, the results of this evaluation can be used as a basis for strategic considerations by management in preparing long-term financial plans and decision-making, as well as a reference for investors in assessing the company's prospects.

This study aims to analyze the role of the Terminal Inspection Service (TIS) Unit in supervising landside facilities at Minangkabau International Airport. Landside facilities include passenger terminals, drop-off areas, parking lots, and other public spaces that serve as key interaction points between airport services and users. Effective supervision of these areas is essential to ensure safety, comfort, and order within the airport environment. A qualitative descriptive approach was employed in this research, with data collected through field observations, in-depth interviews with TIS personnel and related stakeholders, as well as documentation analysis of existing regulations and supervision procedures.The findings reveal that the TIS Unit plays a strategic role in maintaining service quality and the security of landside facilities. This role is carried out through regular monitoring activities, early detection of potential disruptions, and the handling of various violations in public areas. However, the implementation of TIS duties still faces several challenges. These include limited personnel, which restricts comprehensive supervision of all areas; slow response from relevant units when operational issues are reported; and low discipline and compliance among service users, which further complicates enforcement efforts.To enhance the effectiveness of supervision, this study proposes several recommendations. These include strengthening inter-unit coordination within the airport, providing ongoing training for TIS personnel to improve competency and responsiveness, and implementing an integrated digital reporting system to streamline reporting and follow-up processes. Such measures are expected to support more optimal and sustainable supervision of landside facilities at the airport.

This study aims to analyze the potential utilization of empty space on the second floor of the domestic terminal of Zainuddin Abdul Madjid International Airport (ZAM) Lombok to increase revenue from the non-aeronautical sector. The background of this study is based on the importance of optimizing airport assets to support long-term financial sustainability. This is crucial considering that the aeronautical sector is highly dependent on fluctuating flight traffic. Therefore, the development of the non-aerospace sector is a strategic alternative that needs to be seriously addressed. The research method used is descriptive qualitative, with data collection techniques through direct observation on site, interviews with airport management, and documentation studies. The results of the observation indicate that there is an empty space on the second floor of the terminal, specifically between the waiting room and a row of commercial tenants, which has not been optimally utilized. This area is considered to have a strategic position and quite high passenger traffic, so it has the potential to be developed into a new commercial facility. One of the proposed developments is a photobox service business unit with a local Lombok cultural theme. This concept is considered interesting because it combines digital technology with elements of cultural tourism promotion, in line with the trend of tourist needs for documentation and unique experiences. A feasibility analysis was conducted using the Business Model Canvas approach and the 7P marketing strategy (product, price, place, promotion, people, process, and physical evidence). The results showed that this idea is feasible from both an operational and marketing perspective. The study concluded that developing a photo booth business in an empty airport area has the potential to become a new, stable, efficient, and market-relevant source of revenue. Recommendations are given to airport management to immediately realize the utilization of this area to support the airport's role as a regional economic and tourism hub.

This research examines the legal framework governing digital employment contracts on gig economy platforms, with particular focus on the tension between operational flexibility and worker protection within the Indonesian legal context. The study employs comparative legal analysis methodology, exam-ining Indonesia's regulatory approach against international frameworks including the European Union's Platform Work Directive (2024), California's AB5 legislation, France's flexicurity model, and Spain's Rider Law. The research analyzes the employment status classification challenges faced by approximately 2.5 million Indonesian gig workers who operate within a legal gray area between traditional employment and genuine self-employment. The investigation reveals that Indonesia's current regulatory framework lacks comprehensive provisions addressing platform-mediated work relationships, creating significant legal ambiguity regarding worker rights and protections. Through comparative analysis, the study demonstrates that jurisdictions implementing presumption-based employment tests, such as California's ABC test, have successfully reduced misclassification by reversing the burden of proof onto hiring entities. The research identifies that the absence of clear classification criteria in Indonesian law undermines constitutional principles of social justice and equal protection as enshrined in Articles 27(2) and 28D(2) of the 1945 Constitution.The study concludes that Indonesia requires adaptive legislation that establishes rebuttable presumptions of employment for platform workers while maintaining appropriate flexibility for genuine entrepreneurial activities. The primary legal insight reveals that effective regulatory frameworks must in-corporate algorithmic transparency requirements, collective bargaining mechanisms, and social security provisions. The research recommends implementing a presumption-based classification system similar to the ABC test, coupled with mandatory platform engagement with elected worker representatives on tariffs and working conditions, thereby ensuring fundamental labor protections without stifling technological innovation.

Employee performance is a critical determinant of service quality and operational success in hospitals. High-performing employees contribute directly to patient satisfaction, service efficiency, and overall institutional reputation. This study investigates the influence of intrinsic and extrinsic motivation on the performance of employees at Petrokimia Gresik Hospital, aiming to provide empirical evidence to guide strategic human resource management in healthcare settings. A quantitative research design was employed, with data collected using structured questionnaires. The respondents consisted of 85 permanent employees selected through simple random sampling, ensuring that the sample fairly represented the hospital's workforce. The questionnaire was designed to measure aspects of both intrinsic motivation (such as self-fulfillment, recognition, and meaningful work) and extrinsic motivation (such as salary, benefits, and job security), along with indicators of employee performance. Data were analyzed using multiple linear regression analysis to examine the individual and joint effects of the motivational variables on performance. The results revealed that both intrinsic motivation (β = 0.532, p < 0.05) and extrinsic motivation (β = 0.487, p < 0.05) had a statistically significant and positive impact on employee performance. The model showed that the combination of these two factors accounted for 68.2% of the variation in employee performance (R² = 0.682), indicating a strong explanatory power. These findings underscore the importance of a balanced motivational strategy in hospital management. Relying solely on financial incentives is insufficient; efforts must also be made to cultivate a positive and fulfilling work environment. Therefore, hospital administrators are encouraged to design integrated motivation programs that address both intrinsic and extrinsic factors to enhance employee engagement, productivity, and ultimately, the quality of healthcare services provided.

This study discusses the strategy of expanding the local Micro, Small, and Medium Enterprises (MSMEs) market through the development of Tourism Villages as a solution to limited market access and low competitiveness of MSME actors. MSMEs in Indonesia often face obstacles in aspects of the marketing mix such as venues, prices, products, and promotions. Through a qualitative approach, this study analyzes the direct impact of Tourism Villages on increasing market access, product innovation, and the role of innovation diffusion in encouraging technology adoption by MSME actors. The results of the study show that Tourism Villages such as Pujon Kidul, Taman Sari, and Sokobanah Daya are able to become a catalyst for the local economy by attracting tourists as potential consumers, reducing operational costs, and creating an innovation ecosystem that supports the growth of MSMEs. BUMDes (Village-Owned Enterprises) play an important role in digital promotion, product packaging development, and strengthening the capacity of local business actors through training and mentoring programs. Moreover, Tourism Villages encourage collaboration between stakeholders such as village governments, educational institutions, and private sectors in building sustainable local entrepreneurship. They also facilitate knowledge sharing and cultural preservation while integrating economic, social, and environmental values. Although there are still challenges such as lack of managerial skills, limited access to capital, and dependence on tourism seasons, the potential for long-term impact remains high. This study concludes that the integration of Tourism Village development with MSME strengthening strategies can be a model for inclusive and sustainable village economic empowerment. These findings provide practical recommendations for village governments, BUMDes managers, and MSME actors in building effective synergies that accelerate local economic growth and resilience.

This study aims to analyze the level of Quality of Work Life (QWL) among operational employees at PT. Perkebunan Nusantara IV Regional III, Kebun Sei Garo. The research sample consists of 90 operational employees from PT. Perkebunan Nusantara IV Regional III, Kebun Sei Giro, using a total sampling technique. The data collection method employed is a descriptive quantitative approach utilizing a QWL scale based on a four-point Likert scale. The research instrument comprises 84 items. The findings show that the average QWL score is 268.95 with a standard deviation of 41.85, and the data are normally distributed (Kolmogorov-Smirnov sig = 0.090). Generally, Afdeling II and IV exhibit the highest levels of QWL, particularly in aspects of compensation, working conditions, and job opportunities. In contrast, Afdeling III demonstrates a lower level of QWL, especially concerning social relevance and job opportunities. In conclusion, the QWL of operational employees at PT. Perkebunan Nusantara IV Regional III, Kebun Sei Garo is at a high level; however, special attention and targeted interventions are needed for Afdeling III to enhance work quality and employee motivation.

Completeness, suitability, and accuracy in filling medical record documents are essential for effective management of patient files, as well as for improving the overall quality of healthcare services. Medical records serve as a critical tool for documenting patient histories, treatments, and decisions made during their healthcare journey, thus impacting the quality of care provided. Incomplete or inaccurate documentation can lead to delays in treatment, miscommunication among healthcare providers, and legal issues related to patient care. Studies have shown that comprehensive medical records are linked to improved patient outcomes and enhanced operational efficiency in healthcare settings (Smith et al., 2019; Johnson & Patel, 2021). This study aimed to assess the completeness of patient medical record documents in the Medical Resume and Informed Consent forms for inpatients with surgical cases at Tgk. Chik Ditiro Sigli General Hospital. Using a descriptive quantitative approach, the research analyzed a random sample of 293 medical documents. The findings revealed that the completeness of medical record documentation was 69% for the Medical Resume sheet and 83% for the Informed Consent sheet. The study concluded that certain sections were either incomplete or omitted, primarily due to the assumption that certain fields were not applicable to the particular patient’s case. This highlights the need for further training and awareness for healthcare staff regarding the importance of complete medical documentation. The hospital should implement stricter guidelines for filling out medical records and ensure that healthcare workers fully understand the significance of accurate and complete documentation. Future research could explore strategies for improving the consistency of medical record documentation and evaluate the impact of training programs on filling medical records (Williams et al., 2020).

This study aims to analyze the implementation of compensation for flight delays at Sultan Aji Muhammad Sulaiman Sepinggan International Airport, Balikpapan. This study uses a qualitative descriptive approach, with data collection techniques through direct observation, in-depth interviews with airline staff, and documentation during On the Job Training (OJT) activities. The main focus of the study is to evaluate the extent to which passenger rights have been fulfilled by airlines in accordance with applicable regulations, specifically the Regulation of the Minister of Transportation of the Republic of Indonesia Number PM 89 of 2015 concerning Handling Flight Delays. The results of the study indicate that the implementation of compensation by several airlines is still not optimal. There are discrepancies between regulatory provisions and implementation in the field, such as late delivery of information, disproportionate compensation, and uneven service among airlines. Passengers often do not receive clarity regarding their rights, and complaint mechanisms are still limited. Factors causing delays include technical problems, bad weather, inefficient operational management, and limited number and capacity of human resources on duty. This study emphasizes the need to improve the internal and external communication systems of airlines so that information related to delays and compensation can be conveyed transparently and in a timely manner. In addition, airlines need to conduct regular evaluations of standard operating procedures (SOPs), strengthen customer service training for staff, and foster synergy between work units to improve responsiveness to unforeseen situations. Regulators and airport authorities need stricter oversight and the implementation of strict administrative sanctions for violations of passenger rights. These findings provide important contributions to the formulation of public policy in the air transportation sector and provide input for improving services that are more humane, accountable, and oriented toward customer satisfaction.

This conceptual study examines how Islamic Da’wah institutions can be strategically transformed to effectively contribute to the achievement of Sustainable Development Goals (SDGs), particularly Goal 4 on quality education and Goal 16 on peace, justice, and strong institutions. Grounded in strategic management principles and the ethical foundations of Islamic thought, especially maqashid shariah (the objectives of Islamic law), the paper presents a model that integrates religious values into institutional planning and reform. By conducting a thorough review of existing literature, the study identifies and synthesizes essential components for transformation, including visionary leadership that prioritizes long-term impact, ethical governance rooted in transparency and accountability, and inclusive education that is both accessible and values-based. The analysis reveals that aligning Islamic ethical frameworks with global development goals can enhance the operational effectiveness and social relevance of Da’wah institutions. Moreover, the incorporation of maqashid shariah in organizational strategy promotes a holistic approach to development that balances spiritual and material objectives. The study argues that by embracing strategic planning processes that reflect both Islamic values and modern development practices, Da’wah institutions can play a crucial role in advancing educational equity and institutional integrity. This not only strengthens the legitimacy and sustainability of these organizations but also positions them as key partners in the broader development agenda. Ultimately, the paper contributes to ongoing discussions about the role of faith-based organizations in global development by offering a conceptual framework that bridges Islamic governance principles with the pursuit of sustainable development outcomes, encouraging a more integrated and ethically grounded approach to institutional reform.

This study aims to analyze the implementation of risk management at PT API, identify the challenges faced during the process, and evaluate its impact on the company’s financial performance. A qualitative research approach was employed, with data collected through in-depth interviews, direct observation, and documentation review. The data were obtained from managers and staff of the Quality, Risk, and Performance Management unit, providing comprehensive insights into the risk management procedures applied within the company. The findings reveal that PT API has implemented risk management in accordance with the ISO 31000:2018 framework. The processes of risk identification, analysis, evaluation, and mitigation are carried out systematically. However, several challenges were identified that hinder effective implementation. These include reliance on manual monitoring systems, which are prone to errors and delays in reporting, and the lack of widespread awareness of risk culture across all work units. This uneven awareness results in suboptimal employee participation in risk identification and reporting. Nevertheless, the implementation of risk management has shown a positive impact on the company's financial performance. With structured risk treatment and appropriate mitigation strategies, the company has been able to reduce potential financial losses and improve operational efficiency. This is reflected in more controlled budget management and more cautious decision-making based on risk analysis. Overall, the study emphasizes that consistently and thoroughly applied risk management not only functions as a control mechanism but also contributes significantly to the financial stability and sustainability of the company. Therefore, the enhancement of digital monitoring systems and the strengthening of risk awareness across all departments are crucial aspects that need to be addressed moving forward.This research highlights the strategic value of risk management in supporting organizational resilience and financial health, offering practical insights for companies seeking to optimize their risk governance frameworks.