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This community service activity aims to increase the capacity of disaster archival document management and strengthen financial governance within the Muhammadiyah Disaster Management Center (MDMC) in Palangka Raya City. Orderly, systematic, and accountable archive management is a crucial factor in supporting a rapid, precise, and coordinated disaster response. Furthermore, transparent and efficient financial governance is the foundation for program sustainability and public trust in the organization. This training program is designed to provide MDMC administrators and volunteers with a comprehensive understanding of the principles, procedures, and best practices in disaster archive management and organizational finances. The implementation method includes presentations through interactive lectures combined with group discussions to identify real-world problems and solutions. Participants also have the opportunity to engage in hands-on practice, such as compiling disaster archival documents, managing archive databases, and creating simple financial reports in accordance with nonprofit accounting standards. Furthermore, this training introduces national regulations related to archiving and data protection, ensuring that practices are aligned with statutory provisions. The results of the training demonstrated an increased understanding of the participants regarding the importance of archive management and financial governance, as evidenced by their ability to systematically organize documents and present accountable financial reports. It is hoped that, after the training, participants will be able to consistently apply these principles in MDMC's operational activities. This will create a well-organized documentation system, accountable financial management, and an MDMC institution that is increasingly professional, effective, and responsive to community needs in emergency situations. This activity is a strategic step to strengthen MDMC's role as the vanguard in disaster management at the local and national levels.

The radical transformations toward business economies and knowledge-based information have become a focal point for writers and researchers, particularly in the fields of public administration and financial management. These changes have significantly affected the banking industry, especially with the liberalization of global markets for financial and banking organizations, along with the rapid technological advancements and information shifts. Such transformations have inevitably led to alterations in banking performance, with new methods being adopted to address emerging challenges in the banking sector. In this context, Total Quality Management (TQM) has emerged as a crucial concept with a clear impact on banking performance. Its significance is particularly evident within Islamic banks, as they play a vital role in the global banking system, operating under a set of unique principles and practices. The effectiveness of TQM in improving the operational efficiency and risk management strategies of these institutions cannot be overstated, as these banks consistently demonstrate financial sufficiency, often exceeding required ratios. However, despite their financial stability, Islamic banks face challenges in fully implementing the principles of TQM. This study seeks to explore how the requirements of TQM can help reduce financing risks in Islamic banks by enhancing service quality, improving customer satisfaction, and optimizing internal processes. By examining the relationship between TQM practices and risk management strategies, this research aims to offer insights into how Islamic banks can better navigate the complexities of modern financial landscapes while ensuring continued growth and stability. Through this study, the potential for TQM to serve as a strategic tool for reducing financing risks in Islamic banks will be assessed, contributing to a more sustainable and competitive banking environment.

The development of digital technology has driven transformation across various sectors, including the food and beverage industry. Dessert businesses face challenges in improving operational efficiency and competitiveness in the digital market. One possible solution is the use of websites as marketing and sales platforms. However, without proper management methods, the utilization of this technology will not be optimal. Therefore, this study applies the POAC (Planning, Organizing, Actuating, Controlling) method to develop a website- based dessert sales system aimed at enhancing business efficiency and customer satisfaction. This study employs a descriptive approach with the POAC method in website-based marketing strategies. The planningphase involves designing e-commerce features, such as product catalogs, an online ordering system, and digital payments. The organizing phase focuses on resource management and technology integration, while actuating includes implementing the system using MySQL, PHP, and CodeIgniter. The controlling phase is conducted through system testing using the Blackbox Testing method to evaluate application performance. The study results indicate that implementing the POAC method in a website- based system enhances the operational efficiency of dessert businesses. Transaction records become more accurate, customers can easily access product information, and the digital payment system improves transaction convenience. Furthermore, the website enables businesses to reach a broader market without geographical limitations. The implementation of the POAC method in website-based business management has proven to improve marketing and sales effectiveness. With a more structured system, businesses can better adapt to market changes and enhance customer interactions. This digital-based strategy also opens new opportunities for developing the culinary business in the modern era.

This study aims to examine the use of cattle waste as organic fertilizer to minimize agricultural operational costs in Mrawan Village, Tapen District, Bondowoso Regency. Cattle waste, particularly manure, is an abundant local resource that has not been optimally utilized by the local community. The majority of farmers in the village still rely on chemical fertilizers, which are relatively expensive and have a negative impact on long-term soil health. Therefore, this program is designed to provide a sustainable alternative solution through an educational approach and community empowerment. The methods used in this activity include outreach, technical training, and direct assistance in the process of making organic fertilizer from cow manure. Education focuses on simple fermentation techniques, the composition of natural additives, and appropriate fertilizer application methods. Farmers are actively involved in every stage of the activity, so they become not only beneficiaries but also agents of change in environmentally friendly agricultural practices. The results of the activity indicate that the use of organic fertilizer from cattle waste can reduce the cost of purchasing chemical fertilizers by up to 40% in a single planting season. In addition, organic fertilizer has been shown to increase soil fertility, improve soil structure, and support healthier plant growth. Environmental impacts are also reduced, as livestock waste management is more controlled and does not pollute water or air sources. Therefore, utilizing cattle waste as organic fertilizer not only reduces environmental pollution but also provides an economic and ecological solution that benefits local farmers. This program is expected to become a model for empowerment that can be replicated in other areas with similar characteristics.

This research is motivated by the low utilization of accounting information by Micro, Small, and Medium Enterprises (MSMEs), which can impact suboptimal business decision-making. Accounting information plays an important role in helping business actors manage operational activities, plan finances, and evaluate business performance. Therefore, this study aims to analyze the influence of accounting knowledge, business scale, and business experience on the perception of the use of accounting information, both partially and simultaneously. The approach used in this study is a quantitative approach with a causal research type. The population in this study were all MSMEs in Ngronggot District, Nganjuk Regency, totaling 162 business units. The sample used was 62 respondents, obtained through a simple random sampling technique with calculations using the Slovin formula. The data collection method was carried out by distributing questionnaires to predetermined respondents. Data analysis used multiple linear regression methods with the help of SPSS software version 27. The results of the study indicate that partially, accounting knowledge and business scale have a significant influence on the perception of the use of accounting information. This indicates that the greater the level of accounting knowledge and the larger the business scale, the higher the positive perception of the importance of using accounting information. Conversely, business experience did not show a significant partial effect, indicating that the length of time a person has been running a business does not always lead to increased use of accounting information. However, simultaneously, all three variables—accounting knowledge, business scale, and business experience—significantly influenced perceptions of the use of accounting information. This finding implies that increasing accounting knowledge and expanding business scale need to be addressed in MSME empowerment programs to optimally utilize accounting information.

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.

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.

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.

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.

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.

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 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 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.

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 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.