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Dania Fahira Falhi; Dina Talitha Salsabila; Rizka Yulia Mahmud; Moh. Ilham Ali; Mu’alimin

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

Conflict is an inevitable phenomenon in organizational dynamics, whether in the education sector, social sector, or wider society. Conflicts that are not managed properly can lead to disintegration, but if handled appropriately, they can become a means of learning and innovation. This literature review aims to identify sources of conflict, resolution strategies used, and their impact on organizational performance. The research questions asked are: (1) What are the main factors causing conflict in educational and social organizations? (2) What are the most effective conflict resolution strategies according to the context? This research method uses a literature review approach by searching articles through Google Scholar and Publish or Perish (PoP) using the keywords “sources AND levels of conflict.” A total of 20 articles were selected from the period 2021–2025, with a final result of five valid articles that were analyzed thematically. The review results show three main themes: (1) sources of conflict include differences in vision, interests, and resource distribution; (2) conflict resolution strategies vary, ranging from mediation, negotiation, to religious and cultural-based approaches; (3) the impact of conflict is ambivalent, it can decrease performance but also encourage positive change.The conclusion of this study emphasizes the importance of contextual conflict management and opens up opportunities for further research to develop more adaptive resolution models based on local values.

Oky Setiawan; Chamid Sutikno; Ariesta Amanda; Indah Ayu Permana Pribadi; Zaula Rizqi Atika

Jurnal MIMBAR ADMINISTRASI 2025 Universitas 17 Agustus 1945

This study aims to describe the management of the Certified Independent Study Program (SIB) in the fields of Data Analytics and Software Engineering organized by PT Revolusi Citra Edukasi. Using a qualitative approach, data were collected through participatory observation, in-depth interviews, daily activity logbooks, and documentation. Data analysis followed an interactive model consisting of data collection, data reduction, data presentation, and verification. The results reveal that the management of the SIB program is implemented through four key aspects: planning, organizing, actuating, and controlling. The planning stage includes the development of an adaptive modular curriculum, the formulation of short-term and long-term objectives, and the active involvement of industry practitioners. This stage reflects the principles of transparency, accountability, and responsibility. The organizing aspect is realized through a well-defined yet flexible organizational structure, supported by fair task distribution and clear role assignments, which embody independence, fairness, and transparency. In the actuating stage, program implementation is carried out using project-based learning methods, mentoring sessions, and active coaching. These activities are designed to ensure equitable access to guidance, transparent communication, and shared responsibility between instructors and participants. The controlling aspect involves regular digital evaluations, weekly feedback mechanisms, and collaborative assessments with industry partners, ensuring continuous improvement and adherence to program goals. Overall, the management of the SIB program at PT Revolusi Citra Edukasi demonstrates a high level of professionalism and alignment with the principles of Good Corporate Governance (GCG). The integration of adaptive planning, transparent organization, participatory implementation, and accountable evaluation processes ensures that the program not only meets its educational objectives but also fosters industry readiness among participants. These findings highlight the importance of structured yet flexible management practices in enhancing the effectiveness of independent study programs within the context of higher education and industry collaboration.

Selly Silviawati; Eka Satria Wibawa; Nindi Anggi Wardani; Sri Wahyuning; Ita Noviana

JURNAL RISET MANAJEMEN DAN EKONOMI 2025 Institut Teknologi dan Bisnis (ITB) Semarang

This study aims to examine how e-commerce supports the digital transformation of MSMEs in Indonesia, with particular emphasis on social, cultural, and organizational dimensions. The research focus arises from the growing adoption of e-commerce following the COVID-19 pandemic, despite the fact that MSMEs continue to face major obstacles such as limited digital literacy, infrastructure gaps, and weak competitiveness. A qualitative approach with a collective case study design was employed to capture real experiences as well as the meanings constructed by business actors. Data were collected through semi-structured interviews, participant observation, and document analysis involving 15 MSMEs located in Jakarta, Surabaya, and Yogyakarta, complemented by insights from MSME associations and local government representatives. The data analysis combined thematic methods with Miles & Huberman’s interactive model to identify deeper patterns. The findings highlight three central themes: first, e-commerce is perceived not only as a tool for modernizing businesses but also as a means of gaining social legitimacy; second, adaptation strategies evolve through improvisation, family support, and community-based learning; and third, the success of digital transformation is strongly influenced by external factors, particularly the role of associations and the availability of infrastructure. Collectively, the results enrich the Diffusion of Innovations theory and the Technology–Organization–Environment framework by incorporating a socio-cultural perspective, while also emphasizing the crucial role of MSMEs’ dynamic capabilities in navigating change. The study’s implications underscore the importance of community-based policies, locally tailored assistance programs, and more equitable and inclusive interventions by digital platforms. For future research, it is recommended to extend the analysis to rural areas and adopt a longitudinal approach to capture the dynamics of digital transformation over a longer period of time.

Happy Lailatul Fitriana; Ilfan Feriantono; Sofriyah izzatul Laily; Ribangun Bamban Jakaria

Venus: Jurnal Publikasi Rumpun Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

In the#world of work assessment, it is very important, every organization will develop the best strategy to be able to compete. Especially in improving employee performance. The background to good employee performance is the ability to adapt, having skills that are relevant to the job, and the willingness to continue learning and developing. Thus, companies can achieve brand goals more effectively and efficiently. Similar to other companies, PT. Hilfic also carries out performance assessments of its employees. In this research, employee performance assessment uses a strategy based on Key Performance Indicators (KPI). The aim of this research is to identify factors that influence employee performance, such as motivation, competence, work environment, etc. The method used uses qualitative methods. The research results show that there is a positive and significant influence on employee performance, especially on quality and quantity after the company implemented Key Performance Indicators (KPI) as an assessment of its performance.

Leni Rohida; Siti Khumayah; Hagies Ferdiansyah Akbar

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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

Saskia A. Hasibuan; Berlianti Berlianti

Concept: Journal of Social Humanities and Education 2025 Sekolah Tinggi Ilmu Administrasi Yappi Makassar

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

Maya Sari Putri; Hamdan Hamdan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study investigates the simultaneous and individual effects of School-Based Management (SBM), principal supervision, transformational leadership, and work culture on the performance of junior high school teachers in Serang City, Indonesia. Against the backdrop of the Merdeka Curriculum and the shift to hybrid learning in the post-pandemic era, the research addresses persistent challenges such as hierarchical school cultures and technological disparities. Employing a quantitative ex post facto approach, data were collected from 316 teachers across public and private schools through structured questionnaires, classroom observations, and document analysis. Multiple linear regression analysis reveals that SBM, principal supervision, transformational leadership, and work culture each have significant and positive impacts on teacher performance, with transformational leadership and work culture exerting the most substantial influence. The results demonstrate that 74% of the variance in teacher performance can be explained by these four organizational factors, underscoring their critical role in shaping pedagogical competence, classroom management, and professional development. The study further highlights the necessity for comprehensive managerial training, the integration of technology in supervisory practices, and the cultivation of collaborative and innovative work cultures. Practical recommendations include enhancing principal leadership capacity, fostering instructional supervision, and investing in digital infrastructure to support sustainable improvements in teacher performance. The findings contribute to the body of knowledge on educational management in Indonesia and offer actionable insights for policymakers, school leaders, and educators aiming to strengthen teacher effectiveness amidst ongoing educational reforms and digital transformation.

Dian Arsista; Ahmad Hariyadi

Jurnal Manajemen dan Pendidikan Agama Islam 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to explain the management of Full Day School in shaping the character of students at SD IT Nurul Fikri Sidoarjo. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. The results show that Full Day School management is implemented through three main stages: planning, implementation, and evaluation. In the planning stage, the school formulates visions, missions, and goals focused on developing students' character values. Organization is carried out by clearly assigning duties and authorities to the principal, teachers, and educational staff so that each party can perform their roles in a directed and coordinated manner. Implementation involves integrating character values into learning activities, religious practices, extracurricular programs, and teacher role modeling. Evaluation is conducted regularly through work meetings to review achievements and identify challenges. Supporting programs for character development include habituation of worship such as congregational prayers and tahfidz, social activities, extracurricular programs, and Character Building Life Skills (CBLS), which instill values of independence, leadership, and responsibility. These activities are designed not only to support students’ daily routines but also to instill moral values applicable in daily life. The active role of teachers, staff, and the school environment significantly contributes to the program’s effectiveness, creating an educational system that balances academic aspects with consistent character development.

Seger Santoso; Farah Qalbia; Ahembang

This qualitative literature review examines auditor adaptability in the digital age by synthesizing prior research on the interplay between professional expertise, IT literacy, and dynamic capabilities. Drawing on multidisciplinary studies in auditing, accounting information systems, and organizational theory, the review explores how digital technologies—such as data analytics, artificial intelligence, and automated audit tools—reshape auditors’ roles and competence requirements. The findings indicate that traditional audit expertise remains essential but is increasingly complemented by IT literacy, which enables auditors to effectively interpret technology-enabled evidence and reduce uncertainty in digital audit environments. Moreover, the dynamic capabilities framework explains how auditors continuously sense technological change, seize learning opportunities, and reconfigure audit practices to sustain audit quality. This review contributes to the auditing literature by conceptualizing auditor adaptability as a multidimensional and evolving capability, offering insights for audit firms, professional bodies, and educators in designing future-oriented competency development strategies.

Chori Handayani; Via Nadiya Wati; Nurul Hidayah; Sang Aji Wijanarko; Ryan Ardiyansyah +2 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2025 Lembaga Pengembangan Kinerja Dosen

Increasing competition in the food industry requires companies to not only focus on product innovation and market expansion but also on strengthening internal human resource capabilities through long-term strategies. PT. Surya Pratista Hutama addresses this challenge by implementing a Talent Management Sistem (TMS) designed to identify, develop, and retain high-potential employees (HiPos), while simultaneously ensuring sustainable leadership development and succession planning. This study employed a qualitative case study approach by utilizing observations, in-depth interviews, and a paper review to obtain comprehensive insights into the company’s practices. The findings reveal that the identification of HiPos is carried out through a rigorous and consistent process using the 9-box grid as a key assessment tool. The emphasis on consistency in evaluation highlights the organization’s effort to ensure fairness and accuracy. Employee development is facilitated through multiple strategies, including formal training, mentoring programs, job rotation, and other structured learning initiatives. Retention strategies focus on providing competitive compensation packages, developing financial literacy skills, and fostering a collaborative organizational culture that values employee contributions. The implementation of TMS at PT. Surya Pratista Hutama has shown positive impacts, particularly in reducing employee turnover rates and improving leadership performance. However, the study also identifies several challenges, especially related to the need for clearer procedural guidelines and more specific development strategies to optimize outcomes. Overall, this research demonstrates that a well-structured TMS can serve as an effective mechanism for building sustainable human resource capabilities in highly competitive industries such as food manufacturing.

Rica Arisanti; Edi Harapan; Pahlawan Pahlawan

International Journal of Educational Research 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

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.

Yoga Saputra; Dede Efendy; Mona Valentin Br. Tambunan; Ferdy Ferdy

Jurnal Mahasiswa Ilmu Kesehatan 2025 STIKes Ibnu Sina Ajibarang

This study examines the application of systems thinking in modern healthcare organizations, with a particular focus on Peter Senge’s Fifth Discipline. Using a systematic literature review of 20 selected articles, the study investigates the potential and challenges of applying systems thinking across key areas such as patient safety, service integration, resource management, and innovation. Findings indicate that systems thinking provides a holistic framework to better understand and address the inherent complexity of healthcare systems. By fostering interconnections among organizational components, it enhances the capacity to improve performance, ensure patient-centered care, and support sustainable change. Nevertheless, implementation is hindered by obstacles such as resistance to change, lack of shared understanding, and difficulties in measuring systemic outcomes. To address these barriers, the study highlights strategies including leadership development, staff training, and the establishment of appropriate evaluation tools. These measures strengthen organizational readiness and support a culture of continuous learning. The study concludes that systems thinking offers valuable insights for healthcare organizations to adapt to evolving challenges, but its success requires long-term commitment, supportive leadership, and systematic implementation. Future research should further explore the integration of systems thinking with emerging digital health technologies and assess its long-term impact on health outcomes and organizational resilience.

Sahri Sahri; Akhyak, Akhyak; Sujianto, Agus

International Journal of Islamic Educational Research 2025 Asosiasi Riset Ilmu Pendidkan Agama dan Filsafat Indonesia

The Merdeka Learning - Merdeka Campus (MBKM) policy is a groundbreaking initiative in Indonesia’s higher education system, aiming to create more flexible learning opportunities, connect students with the workforce, and integrate experiential learning. The key strength of this policy lies in its ability to empower students to develop independent learning through extracurricular activities that align with their competencies. At Yudharta Pasuruan University, MBKM has been adopted as an important strategy to enhance the quality of education while preparing graduates to be adaptive and competent in an ever-changing job market. The main aim of this research is to analyze how the planning, implementation, and evaluation of the MBKM program at Yudharta Pasuruan University contribute to improving student independence in learning. The focus of this study includes examining curriculum management, faculty support, and the university's partnerships with external organizations, which are all vital components of the MBKM program. This research uses a qualitative approach, with data collected through interviews, observations, and document analysis. The data analysis process involves data reduction, data presentation, and drawing conclusions. The results of the study indicate that Yudharta Pasuruan University has successfully implemented MBKM through clear policy planning, curriculum adjustments, and the strengthening of external partnerships. Students have gained significant benefits, including increased independence in learning, enhanced critical thinking skills, improved adaptability, and valuable real-world experiences in their chosen fields. These outcomes show that the MBKM program at Yudharta Pasuruan University plays a critical role in transforming higher education, making it more relevant, sustainable, and aligned with the needs of both students and the workforce. This research underscores the importance of MBKM in encouraging the development of a more independent and competent generation of graduates.

Sri Wahyuningsih; Yulianawati Yulianawati; Wahyumi Ekawanti

Nusantara: Jurnal Pengabdian kepada Masyarakat 2025 Pusat Riset dan Inovasi Nasional

Cahaya Amal Soleh Foundation is a social institution that focuses on community service through various institutional programs engaged in social, education, and community empowerment. However, a number of operational staff who do not have a financial background have difficulty in understanding and managing financial reports effectively. This study aims to assist staff through the On-the-Job Learning and Development Program (OLDP) themed Finance for Non-Finance with the SIAPIK (Islamic Boarding School and Social Charity Accounting Information System) application approach. The method used is a qualitative approach with a participatory model, involving direct training, transaction recording simulations, and evaluation of participant understanding. The results of the assistance showed a significant increase in staff understanding of basic accounting principles, transaction recording, and SIAPIK-based financial reporting. These findings indicate that a practical approach through an application based on the foundation's needs can improve the financial capacity of non-accounting staff. The implications of this activity reinforce the importance of digitizing the financial system of social organizations and the need for ongoing training for human resources so that accountable and transparent financial governance can be realized sustainably. In addition, the results of this program highlight that the integration of technology and participatory training can overcome barriers in financial literacy among non-finance staff. The SIAPIK application provides an accessible interface and structured modules that are easy to understand, thereby reducing the complexity usually associated with financial management. Staff who previously felt unconfident in processing financial transactions gradually gained competence and independence in applying accounting procedures. The training also fostered collaborative learning, where participants supported each other in solving case simulations, enhancing not only technical knowledge but also teamwork and problem-solving skills. Furthermore, the foundation’s management expressed that the program positively contributed to institutional performance by ensuring more reliable and transparent financial reporting.

Muhamad Wisnu; Neng Desti Ramadhani; Istikhori Istikhori

Jurnal Budi Pekerti Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Improving the quality of education is one of the main priorities in developing a highly competitive human resource. In this context, excellent leadership serves as a key element that determines the direction, strategy, and success of educational transformation across all levels of education, from primary education to higher education. This article examines the urgency of visionary, inspirational, and adaptive leadership in driving the improvement of educational quality in a dynamic and complex era of change. Using a qualitative approach through literature review, policy document analysis, and observation of leadership practices, the study finds that effective educational leadership can foster a positive organizational culture, enhance motivation and participation among all stakeholders, and optimize innovation and professionalism among educators. Beyond managerial skills, excellent leadership is characterized by moral integrity, communication proficiency, collaborative abilities, and strategic decision-making skills that significantly impact learning quality. The findings indicate that educational reform cannot succeed without strong, consistent, and quality-oriented leadership. Furthermore, the development of leadership capacity within the educational ecosystem, including school principals, higher education leaders, and program administrators, should be a priority agenda in formulating policies and educational practices in Indonesia. Therefore, this article provides important implications for policymakers, educational practitioners, and researchers to design sustainable, innovative, and responsive leadership development programs. It also emphasizes the significance of leadership as a key factor in achieving high-quality, sustainable education capable of competing at the global level. The study underscores that investing in leadership development is not only a strategy to enhance educational outcomes but also a necessary step in ensuring that Indonesia’s education system can adapt to rapid changes and meet international standards.

Fitri, Sari; Ardiansyah, Muhammad; Farid, Ahmad Salman

Jurnal Hasil Kegiatan Bersama Masyarakat 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This community service activity was implemented using a service learning approach through a business planning and public communication training program for the Merah Putih Village Cooperative in Huta Baringin. The background to this activity stems from the need for cooperative members to increase their capacity in designing sustainable business plans and effective public communication skills in conveying the cooperative's vision, mission, and programs to the community. The implementation method was carried out through the stages of needs identification, formulation of training materials, simulation practices, and intensive mentoring. The results of the activity showed an increase in cooperative members' understanding in developing business plans based on local potential and improved public communication skills, both within the organizational context and externally to strategic partners. This program not only strengthens the cooperative's independence but also demonstrates the relevance of the service learning model in connecting the roles of academics, students, and the community collaboratively. Thus, this training contributes to local economic empowerment and strengthening institutional communication capacity at the village level.

Satriadi Satriadi; Muhammad Sahid Dimitri; Prayoga Dwiguna; Nurul Syamsul Hayat; Saiful Anuar

International Journal of Management Research and Economics 2025 Institut Teknologi dan Bisnis (ITB) Semarang

Human Resources have always been the most influential and important element in the development efforts of a nation and state. In the study of the literature has shown that using models based on open systems theory and concepts put forward by Schein can provide a holistic approach in describing organizational culture. This research aims to identify innovative strategies that can be used to build a culture of creativity and develop Human Resources (HR) skills that will assist organizations in facing the challenges of global business competition. In this study using the Systematic Literature method, the author collects data related to the theme, data search is carried out by looking for predetermined variable keywords. The conclusion in this study, we must pay attention to the selection of the right human resources who have an innovative spirit, enterprising, active learning and willing to work, forward orientation, many bright ideas, reasonable thinking and have good abilities in judging, managing time, efficiently, and the desire to be able to do experience.    

Putranto Anugrah; Heru Sulistyo

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Because it affects teaching quality, teacher performance, and eventually the overall quality of education, teacher job satisfaction in schools is very important.  Teachers that are happy tend to be more driven, effective, and capable of fostering a supportive learning environment for their pupils.  The purpose of this research is to partly and concurrently examine the effects of competence, career growth, and normative commitment on elementary school teachers' work satisfaction in the Ayodya cluster in the Banyumanik district of Semarang City.  Using a saturation sampling strategy, the study's sample consisted of all 88 instructors in the Ayodya cluster.  A survey-based quantitative research methodology was used.  A questionnaire with a Likert scale of 1–5 was used to gather the data.  Using SPSS 23, data analysis methods included multiple regression, t-tests, F-tests, and classical assumptions.  According to the study's findings, work satisfaction is highly influenced by competence, career advancement, and normative commitment, in that order.  At the same time, primary school teachers' work satisfaction in Banyumanik, Semarang City's Ayodya cluster is greatly influenced by career growth, competence, and normative commitment.

Andita Andita

Jurnal Manajemen Kreatif dan Inovasi 2025 International Forum of Researchers and Lecturers

This study aims to deeply examine the role and impact of AI implementation in the B2B sales process, including implementation challenges. The method used is a qualitative approach with descriptive studies, through a literature review of scientific journals, industry reports, and relevant previous studies. The analysis results show that the application of AI in B2B sales not only improves the accuracy of marketing strategies and lead conversion, but also strengthens the concept of value co-creation through collaboration between salespeople and AI systems. Technologies such as machine learning, predictive analytics, and NLP-based chatbots have been proven to accelerate sales cycles, expand service reach, and increase productivity by up to 30%. However, implementation challenges remain, including limited digital infrastructure, a lack of competent human resources, and organizational resistance to technological transformation. Therefore, optimal AI integration requires institutional readiness, adaptive strategies, and continuous investment in technology and human resource development. These findings provide theoretical and practical contributions to the development of AI-based B2B sales strategies, particularly in the context of the digital industry in Indonesia. Furthermore, the application of AI in B2B sales also opens up new opportunities for service personalization. With the support of real-time data analysis, companies can better understand the specific preferences and needs of their business partners. This enables the development of more targeted communication strategies and the enhancement of long-term relationships with business customers. AI also plays a role in reducing human error through automated systems that can validate data, provide predictive recommendations, and support faster and more accurate strategic decision-making. Furthermore, the adoption of AI in B2B requires clear regulations and governance, particularly regarding ethical data use and information security. Companies must be able to balance the use of technology to increase efficiency with the protection of privacy and consumer rights.

Moch Iqbal Romadhon

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study evaluates the effectiveness of the SAP accounting information system in supporting the implementation of the Independent Learning–Independent Campus (MBKM) Internship Program at PT Japfa Comfeed Indonesia Tbk, Gedangan Unit. SAP, as an integrated Enterprise Resource Planning (ERP) system, was adopted to replace the previous desktop-based system, which had significant limitations, such as restricted local access, dependence on additional licenses, and lower integration capabilities across departments. The main objective of this research is to determine how SAP contributes to improving organizational efficiency while simultaneously providing practical learning opportunities for students participating in the MBKM internship program. A descriptive qualitative approach was employed, with data collected through direct observation of company operations, semi-structured interviews with student interns and field supervisors, and analysis of company documentation. The findings indicate that the use of SAP has enhanced efficiency, accuracy, and speed in recording and reporting financial transactions. Through their internship, students engaged directly in business processes, particularly in handling purchase requisitions, reimbursement procedures, and asset management activities. This exposure enabled students to develop a deeper understanding of integrated financial systems and the workflow of a large-scale agribusiness corporation. Although several technical challenges were encountered, particularly in the form of temporary network disruptions, such issues did not substantially hinder the system’s overall performance. The availability of prompt technical support from the company’s IT team minimized potential negative impacts and ensured system continuity. Beyond improving corporate financial governance, SAP also offered valuable experiential learning for interns, bridging theoretical knowledge acquired in academic settings with real-world industrial applications. Overall, the study concludes that SAP functions not only as a strategic enterprise tool for the company but also as an effective educational medium that supports the success of the MBKM internship program.