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Kasih Prihantoro; Mia Kusmiati

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

Purpose – This article aim For develop approach new in management source Power strategic human resources with integrate dimensions adaptive and cognitive in context digital transformation of organizations . Research This based on synthesis theoretical from works Prihantoro et al . (2022–2023), in order to review return the role of HR as driver main superiority competitive based knowledge in the era of disruption technology . Design/ methodology / approach – This article use method studies library conceptual with approach qualitative- descriptive analysis done to six work main topic that discusses strategic HR topics , digitalization organization and learning organization . Synthesis done For building an integrative model that emphasizes influence digital transformation towards performance and development of organizational human resources . Findings – Results of analysis show that approach adaptive-cognitive can strengthening HR strategy in face change environment business . Merger digital competence , ability Study organization , as well as leadership transformative proven become key in optimize HR functions in general strategic . HR is not Again only nature administrative , but is driving force main innovation and efficiency . Implications practical – Organization need designing repeat digital learning- based HR policies , building ecosystem management knowledge , as well as push culture Innovation . Data- driven and intelligence-driven HR practices artificial is also recommended For taking decision strategic . Originality / Value – This article offer novelty conceptual through integration theory learning organization and approach mark in digital HR management . Contribution This expand traditional HRM coverage to realm more strategic​ responsive to challenge technology .

Muhammad Ibnu Rayyan; Suci Pratiwi; Sofy Ertika Dewi

Bridge : Jurnal Publikasi Sistem Informasi dan Telekomunikasi 2025 Asosiasi Profesi Telekomunikasi Dan Informatika Indonesia

This study aims to implement an information retrieval system for cryptocurrency data using an attribute-based approach integrated with the Vector Space Model (VSM). The primary objective is to develop a system capable of retrieving the most relevant digital asset information according to specific search attributes, including positive sentiment, price fluctuation, and prediction confidence level. The research adopts a descriptive qualitative method combined with an experimental approach to evaluate the retrieval performance of the cosine similarity algorithm on normalized numerical data. Data preprocessing and attribute weighting were conducted to ensure consistency and improve retrieval accuracy. The experiment demonstrates that the proposed system achieves a Precision@5 value of 1.0, which indicates that all top-five retrieved results are fully relevant to user queries. These findings validate the effectiveness of the attribute-based VSM in analyzing multidimensional cryptocurrency datasets. Overall, this research contributes to the advancement of information retrieval applications in the cryptocurrency domain, particularly for supporting data-driven decision-making and intelligent financial analysis.

Naufal Rizky Muhammad Albani; Naufal Rizky Muhammad Albani; Nur Endah Fajar Hidayah

EBISNIS : JURNAL ILMIAH EKONOMI DAN BISNIS 2025 LPPM Universitas Sains dan Teknologi Komputer

This study aims to analyze the effect of financial performance, proxied by profitability (ROA) and liquidity (CR), on firm value measured by Tobin’s Q, with capital structure (DER) as a mediating variable. The research sample consists of 18 startup companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The method employed is panel data regression analysis, with the best model selected through the Chow Test, Hausman Test, and Lagrange Multiplier Test. The findings indicate that profitability and liquidity have a significant effect on capital structure. However, profitability, liquidity, and capital structure are not proven to have a direct effect on firm value. Furthermore, capital structure does not serve as a mediating variable. These results suggest that traditional financial metrics are not the main factors in assessing startup valuation in the Indonesian capital market. Other aspects, such as growth prospects and innovation, appear to play a more dominant role in determining firm value

Putri Indriani; Ade Hani Puspa Dewi; Irdan Suwardana Yahya; Muhammad Rayhan Nurmansyah; Muhammad Khoirul Anwar

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2025 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to analyze the effectiveness of the reward program in improving employee loyalty and work discipline at Bank Mandiri. The research employs a qualitative descriptive approach using the literature study method, through the collection and analysis of secondary data obtained from official Bank Mandiri reports, academic journals, labor regulations, and media articles related to human resource management policies. The findings reveal that the implementation of both financial rewards (competitive salaries, performance-based bonuses, and welfare benefits) and non-financial rewards (recognition, promotions, and career development programs) has a positive impact on enhancing employee loyalty and work discipline. A fair, transparent, and sustainable reward system fosters a sense of belonging, strengthens affective commitment, and cultivates a productive and professional work culture. Moreover, the data indicate a decline in disciplinary violations over the past three years, demonstrating the effectiveness of the reward system as a form of positive reinforcement. This study highlights the importance of reward policies as a strategic instrument in human resource management and recommends that companies continuously adapt their reward systems to align with employee needs and the evolving work environment.

Rama Setiawan

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

Customer Loyalty is critically influenced by several factors, including Service Quality, Customer Trust, and Price.1 This study aims to analyze the partial and simultaneous influence of Service Quality (X_1), Customer Trust (X_2), and Price (X_3) on Customer Loyalty (Y) toward Maxim online transportation services in Semarang City.1 Utilizing a quantitative associative method, data were collected from a sample of 100 Maxim users (N=100) via incidental sampling and analyzed using multiple linear regression (SPSS).1 The analysis confirmed that all three independent variables positively and significantly influence Customer Loyalty (all t_{hitung} > 1.98498).1 Service Quality (X_1) was determined to be the most dominant factor (\beta = 0.400, t=4.500), highlighting that driver performance, service assurance, and responsiveness are the primary drivers of long-term loyalty., 10 The overall regression model demonstrated a strong explanatory power, with an estimated Adjusted R^2 of 0.650, indicating that 65.0\% of the variation in Customer Loyalty is explained by these three factors. Managerial implications suggest focusing resources on continuous service improvement and maintaining high integrity (Trust) to convert consumer satisfaction into sustainable loyalty.

Ade Rahmat Ridwan; Agus Suradika; Hasanah Hasanah; Resky Nuralisa Gunawan

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

This study examines the effect of employee competency development, performance evaluation, and remuneration on employee performance at the Religious Affairs Offices (KUA) in West Jakarta. As a public institution responsible for delivering administrative and community religious services, KUA faces challenges in ensuring effective human resource performance amid bureaucratic constraints and limited performance-based incentives. The study aims to analyze how the three human resource management (HRM) dimensions competency development, evaluation, and remuneration affect overall employee performance. A quantitative explanatory research design was employed using a structured questionnaire distributed to 120 employees across eight KUA offices. Data were analyzed using multiple linear regression supported by descriptive and classical assumption tests. The results indicate that performance evaluation and remuneration have significant positive effects on employee performance, while competency development shows a positive but statistically insignificant effect. The model explains 49% of the variation in employee performance, suggesting that transparent evaluation systems and performance-based remuneration play a greater role than training programs alone in improving public service effectiveness. The findings contribute to strategic HRM theory by confirming that evaluation and reward mechanisms strengthen the link between competency and performance. It is concluded that integrating developmental, evaluative, and compensatory functions within a unified HR framework can enhance productivity and accountability in Indonesia’s public sector institutions.

Aditya Catur Siwi; Dhanan Abimanto; Adenanthera Lesmana Dewa

Shipping and Transport Management Journal 2025 Indonesian Maritime Researchers and Lecturers

This study aims to analyze the significant role of leadership, motivation, work discipline, and compensation in improving employee performance at PT Kereta Api Indonesia (Persero) Daop IV Semarang. This research adopts a quantitative associative approach, providing a clear understanding of the key factors that influence employee performance. Data were collected through a Likert-scale questionnaire, which was distributed to 80 respondents who are permanent employees of Daop IV Semarang. The data analysis was carried out using SPSS version 26, which included validity and reliability tests, as well as multiple linear regression, t-test, F-test, and the coefficient of determination (R²). The results reveal that leadership, motivation, work discipline, and compensation all have a positive and significant impact on employee performance. Among these variables, motivation was found to be the most dominant factor influencing performance. This finding suggests that fostering higher motivation and effective leadership can significantly enhance employee performance. This research provides practical implications for PT KAI management to enhance productivity through strengthening discipline culture, implementing fair compensation systems, and promoting participative leadership styles.

Mulyo Haryono

Logistics and Supply Chain Insights 2025 Indonesian Maritime Researchers and Lecturers

Maritime safety is a crucial aspect and occupies a central position in all maritime operations, especially for Indonesia as an archipelagic country that heavily relies on sea transportation. A lack of knowledge about safety tends to result in material loss, medical issues, and loss of life, demanding extra attention as the number of maritime accidents increases. This study aims to analyze the influence of independent variables on Shipping Safety (Y) at the Tanjung Emas Semarang Port Authority Office (KSOP). The independent variables tested are Crew Resources (X_1), Telecommunication Equipment (X_2), and Pilotage (X_3). Using a quantitative approach with Multiple Linear Regression analysis on 100 respondents (operational staff and captains), the F-test results confirm that X_1, X_2, and X_3 simultaneously have a positive and significant effect on Shipping Safety. Furthermore, the T-test results show that Telecommunication Equipment (X_2) has the highest and most dominant influence compared to other variables in affecting Shipping Safety. The Adjusted R^2 value of 0.619 indicates that 61.9% of the variation in Shipping Safety can be explained by these three factors. This finding provides empirical validation emphasizing the technological imperative in modern port risk management, guiding policies toward prioritizing investment in communication devices to enhance maritime safety performance.

Rahma Ningrum; Ajeng Tita Nawangsari

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

Tiara Nadilah; Rahmawati Rahmawati; Muhammad Aji Santoso; Lenny Marlina; Febriyanti Febriyanti

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the importance of implementing School-Based Management (SBM) as a decentralization strategy in education to enhance management effectiveness and improve the quality of learning in public elementary schools. Many schools still face challenges such as low teacher performance, limited community participation, and weak transparency and accountability in educational management. The purpose of this study is to analyze the implementation of SBM principles in improving teacher performance and the quality of learning at the elementary school level. The research method employed is qualitative with a descriptive approach, based on a literature review drawn from various scholarly journals, books, and official documents relevant to SBM, teacher performance, and learning quality. The results show that SBM plays a crucial role in strengthening school autonomy, increasing stakeholder participation, and fostering transparent and accountable management systems. Through democratic school leadership and a collaborative work culture, SBM enhances teacher professionalism and encourages innovation in the learning process. Therefore, SBM proves to be an effective approach to achieving sustainable improvement in the quality of elementary education.

Galuh Setyo Pamungkas; Sulistyowati Sulistyowati; Roesjanto Roesjanto

Port Management and Maritime Administration Journal 2025 Indonesian Maritime Researchers and Lecturers

This research aims to analyze the partial and simultaneous influence of Organizational Culture (X_1), Discipline (X_2), Leadership (X_3), and Workload (X_4) on Employee Performance (Y) at PT. PELINDO III (Persero) Tanjung Emas Branch Semarang. Utilizing a quantitative associative approach, data were collected from 50 employee respondents and analyzed using multiple linear regression. The analysis confirmed that X_1, X_2, and X_3 positively and significantly influence Employee Performance, while Workload (X_4) significantly influences performance negatively (\beta = -0.091). Organizational Culture (X_1) was identified as the most influential factor (\beta = 0.461), followed by Leadership (X_3, \beta = 0.313) and Discipline (X_2, \beta = 0.149). The results highlight the critical need for a strong organizational culture and effective leadership in overcoming the inevitable challenges posed by workload pressure in the demanding port environment. The model demonstrated a strong fit, explaining approximately 68.5\% of the variation in Employee Performance. Managerial implications suggest prioritizing culture reinforcement and leadership development to mitigate the negative impact of high operational workload.

Kardiana Metha Rozhana; Kardiana Zendha Avalentina; Adi Tri Atmaja

Proceeding of the International Conference on Global Education and Learning 2025 Asosiasi Riset Ilmu Pendidikan Indonesia

The objective of this research is to improve student learning interest in nonfiction texts through the implementation of E-Litera, a digital-based interactive literacy media. This study utilized a classroom action research design conducted in two cycles involving 24 fourth-grade students at SDN Sidomulyo. Data were obtained from questionnaires, observations, interviews, and documentation. The results showed a significant improvement in student learning outcomes throughout the research process. In the pre-action phase, only 8 students (33.3%) achieved the minimum mastery criteria, while 16 students (66.7%) did not meet the criteria. This figure increased to 12 students (50%) in the first cycle, and significantly rose to 20 students (83.3%) in the second cycle. The enhanced performance in the final cycle reflects the effectiveness of E-Litera in providing visually engaging and structured content, which helped deepen students' understanding of nonfiction materials. These findings support the use of E-Litera as a meaningful and engaging digital media to foster reading interest and improve comprehension skills in elementary education. By using E-Litera, the teaching and learning process can be more effective and enjoyable, ultimately improving the quality of student learning.

Uswatun Nur Auliya; Raihani Khairunissa Barni; Ayu Maulani; Luninda Hamidah Pasya; Muhammad Khoirul Anwar

Jurnal Hukum, Pendidikan dan Sosial Humaniora 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Bureaucratic reform is an essential step in realizing a clean, accountable, professional, and transparent government. The 2020–2024 Bureaucratic Reform Road Map has emphasized the Ministry of Administrative and Bureaucratic Reform’s (Kementerian PANRB) efforts to establish a healthy bureaucracy through the strengthening of the merit system, performance management, and service digitalization. As providers of public services, Civil Servants (ASN) play a crucial role in ensuring professional public service delivery; therefore, an organized performance management system is required to achieve optimal bureaucratic reform. However, in practice, the performance management implemented by the Ministry still faces challenges, particularly concerning non-ASN personnel. This study aims to analyze the implementation of performance management in the process of structuring non-ASN personnel by the Ministry of PANRB as part of the national bureaucratic reform agenda. The research employs a qualitative approach with descriptive analysis based on literature review, legislation, and secondary data from official sources. The findings indicate that the policy of structuring non-ASN personnel, grounded in the principles of the merit system and performance management, has brought significant changes to human resource governance within government institutions. Nevertheless, its implementation still encounters challenges such as limited budget allocation, lack of integrated performance data, and uncertainty regarding the employment status and welfare of non-ASN employees. The digitalization efforts through the e-Kinerja system and national personnel data collection serve as strategic steps to enhance transparency and accountability in performance assessment. Thus, comprehensive performance management is expected to promote professionalism among public servants, improve organizational effectiveness, and realize an adaptive and integrity-based bureaucracy.

I Komang Jinarta; Ni Ketut Lely Aryani Merkusiwati

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

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

Rahmadani Farhansyah; Mei Retno Adiwati

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research looks at why freelance event crews think about leaving Maharagung Organizer by focusing on two things: the rewards they receive and the punishments they face in a project-based setup. The core issue is that crews feel dissatisfied when rewards are unclear or rarely given, while discipline rules can feel uneven, so the goal is to see whether these practices actually change how much people want to quit. The study uses a simple survey design and analyzes the results with a PLS model in SmartPLS after checking that the questions reliably measure reward, punishment, and turnover intention, and it includes everyone active and reachable during the data phase. The results point one way: fair, transparent rewards help people want to stay, while discipline does more to set standards than to keep people from leaving; taken together, that means rewards carry most of the weight for retention, and punishments mostly support order and safety. The bottom line for managers is to make rewards predictable, tied to performance, and clearly communicated, then keep discipline fair and consistent in the background so crews feel respected and choose to keep taking future event offers.

Hasan Bisri; Ika Devy Pramudiana; Aris Sunarya

RISOMA : Jurnal Riset Sosial Humaniora dan Pendidikan 2025 Asosiasi Ilmuwan Pendidikan, Sosial, dan Humaniora Indonesia

This research seeks to examine the incorporation of information technology in educational data management as a tactic to improve public service accountability in Sidoarjo Regency. The context of this study stems from the regional government’s requirement to enhance educational data management systems that are still only partially integrated and lack transparency for making decisions based on evidence. By implementing interconnected digital educational systems, Sidoarjo aims to create effective, transparent, and performance-driven governance. Employing a qualitative case study methodology, this study included participants from the Department of Education and Culture, school administrators, data managers, digital system creators, and members of the community. Data were gathered through thorough interviews, observations, and examination of documents related to policies on educational digitalization. The results show that the incorporation of information technology has enhanced administrative efficiency, accuracy in reporting, and public access to educational data. Nonetheless, obstacles persist in digital literacy, uneven infrastructure across schools, and restricted coordination between agencies. The research emphasizes the significance of teamwork in leadership, clear processes, and community involvement in enhancing public accountability. Suggestions involve establishing a regional education data center and ongoing training initiatives for teachers to maintain thorough digital transformation within the Sidoarjo education framework

Intan Zahra Kamila; Dian Eka Puspiatasari; Sabrina Salsabila

Dinamika Pembelajaran : Jurnal Pendidikan dan bahasa 2025 Lembaga Pengembangan Kinerja Dosen

This study aims to examine the role of National Education Standards (SNP) in realizing a quality and equitable education system in Indonesia. The method used is descriptive qualitative with a literature study approach to various scientific sources discussing the implementation of SNP, including educator professionalism, education management, and quality equity between regions. The results of the study show that the SNP functions as the main instrument for quality assurance as well as a strategy for educational equity through eight standards that must be met by each educational unit. The implementation of the SNP has been proven to improve the quality of learning, the competence of educators, and the accountability of school management. In addition, the SNP plays a role in narrowing the gap in educational quality between regions by establishing uniform performance indicators at the national level. However, implementation in the field still faces obstacles in the form of limited human resources, infrastructure, and uneven policy support. Therefore, collaboration among stakeholders is needed to optimize the implementation of the SNP through continuous training, managerial supervision, and strengthening of the internal quality assurance system in schools. This study confirms that the SNP is a strategic foundation for building a quality, inclusive, and equitable national education system in the era of educational transformation.

Salisya Silvi Nur Nadhifah; Amalia Rahma

Antigen : Jurnal Kesehatan Masyarakat dan Ilmu Gizi 2025 LPPM STIKES KESETIAKAWANAN SOSIAL INDONESIA

Nutrition services are an essential component in hospital healthcare systems, directly supporting patient recovery through timely and clinically appropriate nutrition. This study aimed to analyze the timeliness of meal distribution, diet appropriateness, diet types, patient satisfaction, and factors supporting efficient nutrition service at Hospital X. A descriptive quantitative observational design was employed, involving 35 inpatients, observing meal delivery, menu accuracy, and staff performance. Results showed that the majority of diet-receiving patients were male (60%), aged 20–45 years (34.3%), with most staying 2 days (60%). Meal distribution was timely: 94.3% for breakfast, 97.1% for lunch, and 100% for afternoon snacks and dinner. The most common diets were TKTP (High Calorie High Protein, 22.9%) and DMRG (Low Salt Diet, 17.1%), and all patients received diets according to medical indications (100%). Patient satisfaction regarding meal timeliness, diet appropriateness, taste, food temperature, and staff performance was mostly satisfied to very satisfied, with minor dissatisfaction (5.7%) only during breakfast due to distribution delays. Despite limited personnel, service efficiency was achieved through clear task division, effective communication, work discipline, supporting systems, and active supervision. In conclusion, nutrition services at Hospital X are effective, efficient, timely, diet-appropriate, support patient recovery, and comply with hospital service standards. The alternative hypothesis (H1) is accepted, and the null hypothesis (H0) is rejected

Ainun Jariyah; M. Muhayin A Sidik; Dewi Zakia

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the influence of firm size, profitability, solvency, and public accounting firm (KAP) size on audit report lag among food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The research employs purposive sampling, involving 68 companies with a total of 272 observations, and uses multiple linear regression analysis after passing all classical assumption tests. The findings reveal that profitability measured by Return on Equity (ROE), solvency measured by Debt to Assets Ratio (DAR), and KAP size have a significant effect on audit report lag. Meanwhile, firm size (measured by total assets and total sales), profitability measured by Return on Assets (ROA), and solvency measured by Debt to Equity Ratio (DER) show no significant effect. These results indicate that companies with higher ROE, greater DAR, and those audited by Big Four accounting firms tend to complete their audit process more promptly. The study highlights that both financial performance and auditor characteristics play essential roles in determining audit timeliness. Overall, this research provides valuable insights for management, auditors, investors, and regulators to enhance the efficiency and reliability of financial reporting.  

Desy Utari; Ainar Warda Agissa; Kasinyo Harto; Tutut Handayani

International Journal of Education and Literature 2025 Lembaga Pengembangan Kinerja Dosen

This research is motivated by the complex phenomena that occur within modern organizations, where the dynamics of power, influence, and empowerment often determine work behavior and leadership effectiveness. In many organizations, poorly managed internal politics can lead to conflict, injustice, and decreased work motivation, whereas empowerment and ethical leadership can foster a highly competitive and collaborative culture. Based on this reality, the study aims to deeply analyze how the concepts of influencing, empowering, and organizational politics interact and affect the dynamics of work behavior, as well as to identify leadership strategies capable of managing organizational politics positively while creating an effective empowerment system for all members. The research employs a qualitative descriptive method using secondary data obtained through a literature review of various academic sources, scholarly journals, and previous relevant studies. The results show that organizational success largely depends on a leader's ability to balance power and participation, control and freedom, as well as individual and collective interests. The application of leadership strategies grounded in ethics, transparency, and empowerment has been proven to transform organizational politics into a positive force that enhances performance, loyalty, and trust among members. Thus, the integration of influence, empowerment, and organizational politics not only strengthens leadership effectiveness but also creates a productive, fair, and sustainable work environment.