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Endang Silaningsih; Siti Aidini Khoerunnisa

Nusantara: Jurnal Pengabdian kepada Masyarakat 2026 Pusat Riset dan Inovasi Nasional

Employee work discipline is one of the important aspects of human resource management, especially in service companies that heavily rely on their employees' performance. PT CAI, as an event organizer company, still faces issues related to employee work discipline, such as tardiness, absenteeism without notice, and low consistency in completing work responsibilities. This activity is a form of Community Service by students aimed at increasing employees' understanding and awareness of the importance of work discipline through educational and practical approaches. The implementation methods of the activity include observation, interviews, discussions, documentation, and the implementation of an educational program in the form of work discipline posters as well as providing recommendations for a simple reward and punishment system. The results of the activity show that internal educational media serve as an effective visual reminder in increasing employee awareness of punctuality and work responsibility. This community service activity is expected to support the improvement of employee performance, service quality, and the operational sustainability of PT CAI.

Andiko Tongga; Ellya Niken Prastiwi; MF. Arrozi Adhikara

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.

Rini Novia; Rina Mutiara; Idrus Jus'at

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

Drug stockouts in hospitals pose significant risks to service quality, patient safety, and operational efficiency. This study aimed to analyze how drug demand planning and procurement processes at Johar Baru Regional General Hospital contribute to stockout occurrences and to develop data-driven recommendations based on supply chain management principles. A qualitative descriptive design was employed using data triangulation. Data were collected through in-depth interviews with the Head of the Pharmacy Installation, procurement staff, and warehouse pharmacists, complemented by direct observation and analysis of 2024 planning and procurement documents. Thematic analysis was conducted with the support of NVivo software to identify patterns and relationships among key variables, including drug demand planning, procurement, and inventory management.Findings reveal that stockouts stem from interconnected weaknesses in planning accuracy, procurement coordination, and inventory control systems. Effective stock management depends not only on increasing supply but also on improving data quality, integrating inventory information systems with operational workflows, and enhancing cross-functional collaboration. Recommended strategies include implementing a minimum stock alert system integrated with the Hospital Management Information System (HMIS), strengthening standard operating procedures for stockout response and procurement confirmation, improving integration between HMIS, the National Formulary, and budgeting systems, and applying consumption based planning methods combined with ABC VEN analysis to optimize inventory control.

Sarrah Jessica Hidayat; Sugiarto Sugiarto; Tonny Hendratono

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

This study examines the influence of memorable tourism experiences and operational risk management in tourist train transportation on positive Word of Mouth (WOM), with tourist satisfaction serving as a mediating variable. A quantitative approach was employed, and data were processed using SEM-PLS 4. The research sample consisted of 247 respondents who had used tourist train services within the past year. The results reveal that both effective risk management practices and memorable tourism experiences perceived by tourists significantly impact tourist satisfaction. Additionally, tourist satisfaction plays a crucial mediating role in generating positive WOM. The study highlights that memorable tourism experiences, including aspects such as comfort, scenic views, and the quality of service, significantly enhance tourist satisfaction. Furthermore, operational risk management, which includes ensuring passenger safety, maintaining service reliability, and handling emergencies effectively, is essential for cultivating satisfaction and positive WOM. The findings suggest that businesses in the tourism industry, particularly those operating tourist trains, should prioritize both risk management and creating memorable experiences to foster customer loyalty and enhance WOM. This study contributes to understanding the dynamic relationship between risk management, customer satisfaction, and WOM in the tourism sector, providing valuable insights for improving service strategies in tourist train transportation.

Abel De Lando

Jurnal Sistem Informasi dan Ilmu Komputer 2026 International Forum of Researchers and Lecturers

This study aims to develop a strategic plan for Information Systems and Information Technology (IS/IT) at KR Hotel Palembang by applying the Ward and Peppard methodology. The analysis began with external environment assessment using the PEST framework and internal analysis through the MOST method and Value Chain model. The results were synthesized into a SWOT analysis to identify the organization's strengths, weaknesses, opportunities, and threats. From this, Critical Success Factors (CSF) were formulated to guide the determination of key information system needs. Application portfolio mapping was then conducted using the McFarlan Strategic Grid to classify systems based on their strategic impact. Findings indicate that KR Hotel has strong potential in leveraging digital technologies but faces challenges such as the absence of integrated systems across departments and limited IT training for staff. To address these issues, an integrated system named ZKBiolock was proposed, encompassing modules such as hotel management, financial management, customer relationship management (CRM), human resource training systems, digital promotion, and internal network monitoring and control. This strategic plan is supported by a comprehensive database design, network topology, human resource and infrastructure analysis, investment budgeting, and Return on Investment (ROI) evaluation. The proposed strategy aims to enhance the efficiency and effectiveness of the hotel's operational management.

Ni Luh Kesuma Wardani; Retty Tonapa; Purwadhi Purwadhi; Yani Restiani Widjadja

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The healthcare sector is increasingly confronted with a VUCA environment (Volatility, Uncertainty, Complexity, and Ambiguity), requiring hospitals to adopt adaptive, resilient, and innovative strategies. This study aims to systematically review the evidence on smart hospital strategies in responding to uncertainty, particularly in improving service quality, operational efficiency, and patient satisfaction. A systematic literature review was conducted using major academic databases, including Scopus-indexed sources, Google Scholar, and Semantic Scholar, covering publications from 2020 to 2026. Articles were selected based on predefined inclusion criteria focusing on hospital management strategies in dynamic and uncertain environments. A total of 10–15 relevant studies were included and analyzed using thematic synthesis. The findings indicate that key strategies in addressing VUCA challenges include digital transformation (e.g., electronic medical records and telemedicine), adaptive and transformational leadership, agile management approaches, and patient-centered care. Digital technologies significantly improve efficiency and decision-making processes, while agile and adaptive leadership enhances organizational responsiveness and resilience. However, several studies highlight that technological advancement alone is insufficient without integrating humanistic values such as empathy, communication, and trust. In conclusion, the most effective hospital strategies in a VUCA world are those that integrate technological innovation with human-centered care. Hospitals must develop flexible, data-driven, and patient-oriented systems to ensure sustainability and competitiveness in uncertain environments. Future research should focus on longitudinal and experimental designs to strengthen causal evidence and explore the integration of digital systems with humanistic healthcare values.

Abdul Ghofur; Hendri Kurniawan; Ahmad Muthohar; Dyah Palupiningtyas

International Journal of Communication, Tourism, and Social Economic Trends 2026 Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

The Indonesian hospitality industry is currently facing a post-pandemic "profitability paradox," a phenomenon where increased occupancy rates do not guarantee a proportional increase in net profit margins due to persistent operational cost inflation. This study aims to evaluate operational cost efficiency strategies and their impact on profitability across three star-rated hotels with contrasting locational and market characteristics: @Hom Hotel Kudus (Central Java), Grand Verona Samarinda (East Kalimantan), and FUGO Hotel Banjarmasin (South Kalimantan). This research adopts a descriptive qualitative approach with a comparative multiple-case study design. Data were collected through in-depth interviews with top management, participant observation, and financial document analysis. The results reveal that geographical characteristics and market segments are the primary determinants in selecting efficiency strategies. (1) Hom Hotel Kudus, located in a secondary industrial area, implements Lean Operations strategies through workforce multi-skilling to address market price sensitivity. (2) Grand Verona Samarinda, in the East Kalimantan business hub, focuses on Supply Chain Engineering by localizing raw materials to mitigate high logistical costs. (3) FUGO Hotel Banjarmasin, in the lifestyle segment, adopts Technology-Driven Efficiency to suppress utility costs without degrading the guest experience. The study concludes that sustainable profitability is achieved not through aggressive cost-cutting, but through strategic cost management adaptive to local contexts. These findings provide a new managerial framework for the hospitality industry to shift from a revenue-centric orientation to value optimization.

Gibral Hamdi; Fadzlul Fadzlul; Jelpa Periantalo

Jurnal Publikasi Ilmu Psikologi. 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

The police institution is a law enforcement agency whose operational effectiveness heavily depends on the management of human resources to support organizational development and sustainability. The Directorate of Special Criminal Investigation (Ditreskrimsus) holds a strategic role in handling specialized and complex crimes. Its duties involve addressing various forms of criminal activity with high levels of risk and uncertainty. Such risks are often unpredictable and may arise suddenly. Continuous readiness and sustained vigilance in diverse situations can serve as significant sources of work-related stress. One strategy to mitigate work stress is by enhancing Quality of Work Life (QWL). This study aims to examine the relationship between QWL and work stress among members of the Ditreskrimsus of Polda Jambi. A quantitative approach with a correlational research design was employed, involving 115 members selected through purposive sampling. Data were collected online using questionnaires consisting of a QWL scale and a Work Stress scale. Correlation analysis conducted using SPSS indicated that the majority of respondents were in the moderate category. The findings revealed a significant negative relationship between QWL and Work Stress, with a correlation coefficient of r = -0.549 and a significance level of p < 0.001. These results underscore the importance of continuously improving various aspects of QWL as an effective strategy to prevent and reduce work-related stress.

Aulia Ayu Damayanti; Naswa Mar’atus Sholihah; Shella Wulandari; Mellyana Herawati; Muhammad Aditya Yuliyanto

Jurnal Kewirausahaan Cerdas dan Digital 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

Istiqomah, Mia; Novian, Hangga

CiDEA Journal 2026 Universitas 17 Agustus 1945 Semarang

This study aims to analyze the influence of Work Life Balance and Work Discipline on Employee Productivity at Seblak Bageur Bandung. The research background is based on operational phenomena such as high work intensity, consumer complaints regarding service accuracy, and pre-survey results indicating that Work Life Balance and Work Discipline are dominant factors affecting productivity. This study uses a quantitative method with descriptive and verificative approaches. The research population consisted of 34 employees, all of whom were used as samples through total sampling technique. Instruments in the form of questionnaires were tested for validity and reliability, then analyzed using multiple linear regression, t-test, F-test, and coefficient of determination. The results show that: (1) Partially, Work Life Balance (X1) has a regression coefficient of 0.801 > 0.3388, so H1 is accepted; Work Discipline (X2) has a regression coefficient of 0.862 > 0.3388, so H2 is accepted. (2) Simultaneously, Work Life Balance does not have a significant effect on productivity because the Work Discipline variable is more dominant, with a regression coefficient (b1) of 0.125, t-value of 0.591, and significance of 0.559. Meanwhile, Work Discipline has a stronger influence with a regression coefficient (b2) of 0.749, t-value of 3.543, and significance of 0.001. Overall, this study confirms that improving Work Life Balance and especially Work Discipline is an important strategy for increasing employee productivity at Seblak Bageur Bandung.

Aulia Ayu Damayanti; Naswa Mar’atus Sholihah; Shella Wulandari; Mellyana Herawati; Muhammad Aditya Yuliyanto

2026 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This in-depth study explores the comprehensive marketing strategies implemented by CV. Logam Jaya Gallery, a leading copper and brass craft business entity in Tumang Village, Boyolali. The research aims to identify the key factors behind the company's resilience in the face of intense industry competition. Using a qualitative approach, operational data was obtained in depth. The results show that the company integrates direct marketing through national and international exhibitions, while optimizing digital channels and e-commerce for broader global market penetration. Despite its success, CV. Logam Jaya Gallery faces significant obstacles such as market demand fluctuations, limitations in manual production technology, and competitive pressures. As a mitigation measure, the company diversifies its products and adopts contemporary technology to efficiently increase its operational capacity. Strategic synergies with the government and the private sector were also strengthened to expand promotional access. This success was also supported by fundamental pillars in the form of cultural heritage and intergenerational craftsmanship. Through a combination of organized management, sustainable design innovation, and adaptation to market dynamics, the company has succeeded in establishing itself as a competitive creative industry player on the national and global stage.

Nur Mala Sari; Ulul Albab; Sapto Pramono; Dian Ferriswara

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Official travel constitutes a routine yet strategically significant component of local government administration, closely intertwined with bureaucratic processes, public financial management, and accountability arrangements. Despite its operational importance and fiscal visibility, official travel management has received limited integrative attention in the public administration literature, and existing studies remain fragmented across procedural, financial, and governance perspectives. This article addresses this gap by providing a comprehensive literature review on administrative efficiency in official travel management within local governments, with particular attention to bureaucratic processes and cost control mechanisms. Adopting a narrative–analytical literature review design, the study employs a state-of-the-art and theory-driven synthesis of recent peer-reviewed scholarship in public administration, public financial management, governance, and related fields. The analysis integrates thematic and conceptual synthesis techniques to identify recurring patterns, relationships among key concepts, and unresolved issues in the literature. The findings reveal consistent patterns of procedural inefficiency, including administrative burden, complex approval chains, and process fragmentation, which persist even under formal cost control and accountability systems. The review further demonstrates that compliance-oriented financial controls often secure fiscal conformity without necessarily improving administrative efficiency, particularly when misaligned with bureaucratic workflows and constrained by limited administrative capacity. Governance and accountability mechanisms enhance transparency and oversight but frequently prioritize answerability over performance learning, thereby legitimizing inefficiencies rather than resolving them. By synthesizing insights from Administrative Efficiency Theory, Public Financial Management, Bureaucratic Process Theory, Administrative Capacity Theory, and Governance and Accountability perspectives, this article advances an integrative conceptual framework that explains efficiency outcomes as systemic products of interacting institutional dimensions.

Geofanny Edo Pratama; Dian Ferriswara; Sarwani Sarwani; Sri Kamariyah

International Journal of Social Sciences and Communication 2026 International Forum of Researchers and Lecturers

Local governments manage substantial public resources under conditions of decentralization, fiscal complexity, and heightened accountability demands, making them particularly vulnerable to financial mismanagement and fraud. In this context, risk-based internal oversight has increasingly been promoted as a governance-oriented alternative to traditional compliance-based supervision. This literature review article examines how risk-based internal oversight is conceptualized, operationalized, and linked to fraud prevention and control in the management of local government finance. The study addresses a central problem in the existing literature: the fragmentation of analytical perspectives across risk-based internal auditing, fraud risk management, internal control systems, public financial management, and public accountability, which has limited a comprehensive understanding of how internal oversight contributes to safeguarding public funds. The primary objective of this article is to synthesize and integrate these strands of literature to clarify the role of risk-based internal oversight as a systemic governance mechanism for fraud prevention and control at the subnational level. Methodologically, the study employs an integrative literature review approach, drawing on peer-reviewed journal articles and authoritative institutional publications indexed in major academic databases over the past decade. A structured search, screening, and thematic synthesis process was applied to identify patterns, convergences, and divergences across conceptual, empirical, and policy-oriented studies. The findings indicate a clear shift from compliance-oriented inspection toward risk-based internal oversight that prioritizes high-risk financial processes—particularly procurement, grants, and asset management—where fraud risks are most pronounced. The synthesis further shows that effective fraud prevention depends on the alignment of risk-based oversight with fraud risk management practices, robust internal control systems (including SPIP).

Aghaunor, Tabitha Chukwudi; Ugbotu, Eferhire Valentine; Ugboh, Emeke; Onoma, Paul Avwerosuoghene; Emordi, Frances Uchechukwu +4 more

Journal of Computing Theories and Applications 2026 Universitas Dian Nuswantoro

The proliferation of cloud infrastructures has intensified concerns regarding data security, integrity, identity and access management, and user privacy. Despite recent advances, existing solutions often lack comprehensive integration of privacy-preserving mechanisms, dynamic trust management, and cross-provider interoperability. This study proposes an AI-enabled, zero-trust, blockchain-fused identity management framework for secure, privacy-preserving multi-cloud environments. The framework integrates homomorphic encryption with differential privacy for aggregate-level protection and secure multi-party computation for collaborative data processing. The proposed system was validated in a simulated multi-cloud environment using CloudSim, Ethereum blockchain, and AWS EC2. Experimental results indicate homomorphic encryption latency of approximately 450ms per operation and statistically significant security improvements (t(128) = 12.47, p < 0.001), privacy (t(95) = 8.93, p < 0.001), and throughput (t(156) = 15.21, p < 0.001). The framework achieved differential privacy with ε = 0.1 while retaining 99.2% data utility, and demonstrated a 34% improvement in processing speed over conventional differential privacy approaches. In addition, the implementation was observed to be 2.3× faster than BGV-based configurations, with 45% lower memory consumption than CKKS and a 67% reduction in ciphertext size relative to baseline implementations. From an operational perspective, the framework shows a 23% reduction in security management costs, a 31% improvement in resource utilization efficiency, and an 18% decrease in compliance audit expenses. The model further indicates a 27% reduction in total cost of ownership (TCO) compared with multi-vendor security solutions, a projected return on investment (ROI) within 14 months, and an 89% reduction in security incident response costs under the evaluated conditions.

Titirlolobi, Angelina I; Thambas, Arthur H; Kumaat, Ellen J

Jurnal Riset Rumpun Ilmu Teknik 2026 Pusat riset dan Inovasi Nasional

This study evaluates the implementation of spot-check testing for road preservation works in Manado City, specifically on the Kairagi–Mapanget segment, the Manado City–Wori boundary, and the Liwas Terminal Access Road, to identify existing problems and assess the effectiveness of engineering-based mitigation efforts. The objective is to examine construction quality compliance with technical specifications and identify operational challenges encountered on site. The methodology encompasses the measurement of asphalt layer thickness and density via a core drill, the examination of contract documents, the analysis of laboratory test results, and the execution of field observations. The findings show that most samples meet the required standards, although several locations require corrective action. Challenges arise from weather conditions, heavy traffic, equipment limitations, and the need for adaptation to updated technical regulations. Operational mitigation strategies, staff training, the use of core drill technology, and digital documentation were found to enhance accuracy and efficiency in evaluation. The research demonstrates the value of stakeholder collaboration and capacity building in supporting quality control for road preservation works. A multidimensional approach is effective in resolving technical and operational complexities in urban road projects.

Natalia Mega Dharma; M. Iqbal Baihaqi; Arik Cahyani

GARUDA : Jurnal Pendidikan Kewarganegaraan dan Filsafat 2026 International Forum of Researchers and Lecturers

This study aims to analyze the actualization of Pancasila values in the Articles of Association and Bylaws (AD/ART) of the Dharma Wanita Persatuan (DWP) in Panggungrejo District, Blitar Regency. The study used a qualitative approach with a phenomenological design to understand the experiences and views of informants regarding the application of Pancasila values in organizational practice. Data were collected through structured interviews, field observations, organizational documentation, and validated using triangulation of sources, techniques, and time. The results show that material values are reflected in operational discipline, mutual cooperation, and transparency in resource management; vital values are manifested through the AD/ART as guidelines for work and the implementation of educational, social, and empowerment programs; while moral values are evident through communication ethics, the practice of deliberation and consensus, and strengthening solidarity among members. These findings confirm that the AD/ART functions as a connecting instrument that integrates material, vital, and moral values, thereby creating an organizational structure that aligns with Pancasila. This study has important implications for strengthening the character and ethics of organizations based on national values at the local level.

Dhyni Triyas Pitaloka; Lilik Dea Tantri; Unik Latifah; Arlita Umul Maffiroh; Muhammad Aditya Yulianto

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine how standard costing can be used as a tool for planning and controlling production costs in salted egg cracker micro, small, and medium enterprises (MSMEs). MSMEs need to manage their production costs effectively to increase their profitability in an era of increasingly fierce business competition. A case study was used to collect data through interviews, observations, and financial document analysis. The study shows that the implementation of standard costing has helped more accurate production cost budget planning. This makes it easier for management to compare standard costs with actual costs, which allows for effective and efficient cost control. Furthermore, the findings indicate that standard costing can serve as a benchmark and evaluation tool to improve operational effectiveness. Furthermore, this study suggests that MSMEs should incorporate a standard costing system into their financial reporting process and educate management and employees about the importance of cost control. Therefore, implementing standard costing can be a long-term strategy to keep the company operational and competitive in an increasingly competitive market.

Anggresta Putri Pratama

ARDHI : Jurnal Pengabdian Dalam Negri 2026 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

The study analyzes the implementation of the 5S method (Seiri, Seiton, Seiso, Seiketsu, Shitsuke) in improving shoe production quality at the Assembly section of PT X through observation, interviews, and documentation. Involving supervisors, production leaders, and operators, the study aimed to assess the impact of 5S on production processes. The results showed that the implementation of 5S successfully created a more organized, cleaner, and standardized work environment. These improvements led to a reduction in potential work errors, increased process efficiency, and the establishment of an employee disciplinary culture. Employees became more aware of maintaining cleanliness and orderliness, which contributed to a smoother workflow and better quality control. The findings align with theories of quality management, organizational behavior, and operations management, demonstrating the benefits of 5S in enhancing operational effectiveness. This study confirms that integrating the 5S method into industrial practices, particularly during internships, is an effective strategy to encourage continuous improvement and enhance production quality in the industry.

Naila Yustiara; Raines Respati, Azka Acuzio; Nurmiati, Evy

IT-Explore: Jurnal Penerapan Teknologi Informasi dan Komunikasi 2026 Fakultas Teknologi Informasi, Universitas Kristen Satya Wacana

The success of information systems projects in the digital transformation era is often hindered by unhealthy team dynamics, even when technical aspects have been optimally met. This study aims to analyze the synergy between inclusive communication strategies and digital leadership styles in building team health and sustainable performance. The research method employed is a qualitative literature study, integrating variables such as digital leadership, psychological safety, and knowledge management. The results indicate that digital leadership serves as a primary catalyst in creating a psychologically safe work environment, which in turn enhances the creative self-efficacy of team members. Synergy is effectively established when leaders adopt transparent communication channels through digital collaboration tools to mitigate role conflict and technostress within hybrid work environments. Furthermore, knowledge coordination is proven to strengthen team cohesiveness through the conversion of personal knowledge into strategic organizational assets. The study concludes that the integration of empathic communication and adaptive leadership is the fundamental basis for the cognitive, psychological, and operational health of the team. This research produces a managerial synergy framework to mitigate the risk of project failure caused by human factors in the digital era.

Agoeng Karyanto; Dedy Hidayat; Korinus Reri

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The population in this study consisted of all fishermen in Menawi Village, Angkaisera District, Kepulauan Yapen Regency. The research sample included 15 fishermen. The data collection technique used in this study was observation through interviews with fishermen, and the data were analyzed using multiple linear regression analysis with the assistance of SPSS 21.0 for Windows. The results of this study indicate that (a) there is a significant simultaneous effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency; (b) there is a positive and significant partial effect of selling price and operational costs on fishermen’s income in Menawi Village, Angkaisera District, Kepulauan Yapen Regency, which can form the basis for economic policy and natural resource management in the fisheries sector. This research is expected to provide insight for policymakers in formulating strategies to increase fishermen's incomes through improved selling prices and more efficient operational cost management.