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This study aims to analyze the effect of service quality and trust on members’ decisions to use the services of Koperasi Simpan Pinjam (KSP) Pamuji in the Soloraya region. Savings and loan cooperatives play an important role in providing financial access for the community; therefore, service quality and members’ trust are crucial factors in sustaining cooperative services. This research employs a quantitative approach with an explanatory research design. Data were collected through a structured online questionnaire distributed to 201 respondents selected using purposive sampling techniques. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 27. The results indicate that service quality has a positive and significant effect on service usage decisions, as evidenced by a regression coefficient of 0.504 and a significance value below 0.05. Trust also shows a positive and significant effect on service usage decisions with a regression coefficient of 0.375. Simultaneously, service quality and trust explain 82.5% of the variation in service usage decisions. These findings confirm that positive service experiences and high levels of trust are key determinants in encouraging members to use cooperative savings and loan services. The results of this study are expected to provide practical insights for cooperative managers in formulating strategies to improve service quality and strengthen members’ trust in order to enhance sustainability and competitiveness.

Transformational leadership has a strong and positive impact on employee performance across various organizational sectors. This leadership style, which is based on four main dimensions—Idealized Influence, Inspirational Motivation, Intellectual Stimulation, and Individualized Consideration plays a very important role in creating a shared vision, driving high internal motivation, and producing positive change. Research shows that this positive influence is often affected by factors such as commitment to the organization, job involvement, and organizational behavior. By encouraging employees to put aside personal interests to achieve collective goals, transformational leaders enhance effectiveness, productivity, and the quality of work outcomes. Bass's theory (1985) states that this leadership style drives performance beyond normal expectations. The conclusion of this study emphasizes that the application of transformational leadership style is crucial for organizational management in efforts to improve the quality of human resources. Companies are advised to conduct leadership training that focuses on developing emotional intelligence and visionary communication skills for managers.

This research investigates the development of integrated operational systems connecting terminal and ship operations for docking and berthing time optimization through systematic analysis of historical data. Port efficiency depends critically on minimizing vessel turnaround time, with berth allocation, docking procedures, and cargo operations coordination determining overall port productivity and competitiveness. Through qualitative analysis involving port operators, terminal managers, ship agents, harbor masters, and operations research specialists, this study examines how historical operational data can inform intelligent coordination systems improving berthing efficiency. Results demonstrate that data-driven integration systems incorporating predictive analytics, automated scheduling, and coordinated workflows can reduce average berth turnaround time by 15-30%, improve berth utilization by 20-35%, and decrease operational conflicts by 40-60% through optimized allocation and proactive coordination. Key implementation challenges include data quality and availability, system integration complexity, organizational coordination barriers, and resistance to automated decision support. Findings reveal that historical data-based optimization represents transformative advancement from experience-based scheduling to evidence-driven operational planning supporting port efficiency enhancement, capacity maximization, and service reliability improvement. This research contributes to port operations literature by providing practical frameworks for data-driven berthing optimization applicable to diverse port operational contexts.

The forest fire that occurred in Mount Merbabu National Park in October 2023 had a significant impact on hiking tourism activities along the Thekelan trail in Semarang Regency, Central Java, Indonesia. This study aims to identify the impacts of forest fires on hiking tourism, explore stakeholders’ perceptions of post-fire management challenges, and develop an applicable adaptive management framework for the sustainable management of hiking tourism. The research employed a qualitative descriptive approach, with data collected through semi-structured interviews involving basecamp managers, national park officers, hikers, and local community members. The findings reveal that the wildfire caused severe vegetation damage, an estimated eighty percent decline in community income, and disruptions to both ecological balance and tourism activities. Despite these challenges, the local community demonstrated strong solidarity and active participation in recovery and rehabilitation efforts. The study proposes an adaptive management framework encompassing impact assessment, collaborative planning, rehabilitation and education, phased reopening, and continuous monitoring and adjustment. The adaptive management approach proves effective in enhancing the resilience of nature-based tourism destinations to future environmental disturbances and in promoting sustainable tourism practices.

This study analyzes the competitive advantage of sharia gold investment at Pegadaian Syariah, Blauran Branch, Surabaya, amidst competition from Bank Syariah Indonesia and sharia fintech. Using a descriptive qualitative approach, primary data was obtained through semi-structured interviews with Branch Managers, marketing staff, and customers, while secondary data came from Pegadaian reports, OJK publications, and the World Gold Council. The analysis employed the SWOT framework and Porter's Five Forces. The results show that Pegadaian Syariah's competitive advantage stems from public trust in its state-owned enterprise (BUMN) status, compliance with sharia principles, certified Galeri24 products, and product flexibility starting from IDR 10,000 supported by the PSDS digital platform. There is a significant opportunity from the 135% year-on-year surge in gold demand, but it faces the threat of intense competition and high buyer bargaining power. Competitive advantage strategies are implemented through digital service differentiation, an inclusive market focus, and cost efficiency. The study recommends intensifying PSDS education, strengthening gold investment literacy, and optimizing pricing to increase competitiveness.

This study aims to describe the condition of clean water access and its impact on public health in Swadaya Village. The research employed a qualitative approach through in-depth interviews with household heads, community leaders, health workers, and local water managers. The findings reveal that access to clean water in Swadaya Village remains very limited. Most residents rely on dug wells and river water for daily needs, while only a small portion use water from the local water utility (PDAM) due to high installation costs and limited pipeline coverage. The water quality often decreases during the dry season, becoming cloudy, odorous, and causing skin irritation. These conditions contribute to the increasing incidence of waterborne diseases such as skin infections, diarrhea, and typhoid fever. Besides infrastructure limitations, the lack of community awareness regarding hygiene and sanitation practices worsens the situation. Although the village government has proposed clean water development programs, their implementation has been hampered by budget constraints. The study concludes that clean water problems in Swadaya Village are not only related to resource availability but also to environmental management and community behavior. Therefore, improving water infrastructure must be accompanied by community education to promote a healthy, safe, and sustainable living environment.

Environmental cleanliness is a critical factor in the effective management of nature-based tourist destinations, as it strongly shapes tourists’ perceptions of destination quality, comfort, and overall attractiveness, as well as their intention to visit and revisit. This study aims to examine the extent to which environmental cleanliness influences tourists’ visit intention in the Harau Valley tourism area (Lembah Harau), Kanagarian Tarantang, Harau District, Lima Puluh Kota Regency. The research employed a quantitative survey method by distributing structured questionnaires to 50 tourists during their visit to Lembah Harau. The variables measured include tourists’ perceptions of environmental cleanliness, such as waste management practices, sanitation conditions, and the availability of waste disposal facilities, as well as visit intention indicators, including intention to return and willingness to recommend the destination to others. The findings highlight the importance of maintaining a clean environment to enhance tourists’ positive behavioral intentions. The implications of these findings suggest that destination managers and local government authorities should consistently enforce cleanliness policies, strengthen integrated waste management systems, and provide adequate sanitation facilities to enhance the attractiveness of Lembah Harau and support sustainable tourism development, without neglecting the need for continuous monitoring, evaluation, and improvement in these areas.

Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

This study aims to analyze the effectiveness of the zakat program in empowering Micro, Small, and Medium Enterprises (MSMEs) in Pasir Penyu District, Indragiri Hulu Regency. This study uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. Research informants consist of MSMEs who receive productive zakat and zakat managers. The results of the study indicate that the productive zakat program has a positive impact on MSME empowerment, especially in increasing business capital, business sustainability, and income stability of mustahik. In addition, the zakat program also encourages increased skills and motivation of MSMEs in managing their businesses. However, the effectiveness of the program still faces various obstacles, such as limited zakat funds, suboptimal business mentoring, and limited managerial capabilities and market access of MSMEs. The conclusion of this study shows that the productive zakat program in Pasir Penyu District, Indragiri Hulu Regency is quite effective in empowering MSMEs, but requires strengthening in terms of mentoring, program management, and business capacity development so that its impact is more optimal and sustainable.

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

Food tourism is increasingly recognized as a strategic component in enhancing the competitiveness of tourism destinations, particularly thru the development of local cuisine based on local wisdom. However, most research still views digital platforms as partial promotional tools and has not yet studied how to use them systematically to build a sustainable culinary tourism ecosystem. The purpose of this study is to examine how digital platforms contribute to the development of local cuisine and how they contribute to the strengthening of sustainable culinary tourism. This is the culinary tourism destination that is the subject of this study, which was conducted using the case study method. Data was collected thru in-depth interviews with culinary MSME producers, destination managers, and tourists, as well as online observations via social media, travel review platforms, and culinary markets. The research results show that the value of tourism experiences can be enhanced, destination identity strengthened, and active participation of local SMEs increased thru the integration of digital platforms that connect visual promotion, tourist interaction, and digital culinary stories. The latest finding in this research is the development of a multi-platform digital integration model that serves not only as a marketing tool but also as a collaborative ecosystem that helps local economic growth, preserves culinary cultural heritage, and enhances the competitiveness of tourist destinations. The results of this research contribute conceptually and practically to building sustainable digital-based culinary tourism strategies.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

The development of educational tourism villages is one of the sustainable tourism strategies that integrates learning activities, environmental conservation, and local community empowerment. This study aims to analyze the potential and development strategies of Belawa Village as an educational tourism village in Cirebon Regency. The research employed a qualitative method with a case study approach. Data were collected through field observations, in-depth interviews with managers and community members, and literature review. The results indicate that Belawa Village has strong tourism potential, particularly in educational tourism based on the conservation of the Belawa softshell turtle (Amyda cartilaginea), nature-based tourism, and local cultural tourism. Educational activities such as outing classes, animal introduction programs, environmental education, and cultural arts training have been implemented and fulfill the elements of something to see and something to do in educational tourism. However, the development of this educational tourism village has not yet been optimal due to limitations in destination management, supporting facilities and infrastructure, promotion, and human resource capacity. Therefore, integrated development is required through the packaging of educational tourism attractions, improvement of human resource competencies, provision of supporting facilities, and collaboration among the government, community, academics, and tourism stakeholders. The development of Belawa Village as an educational tourism village has the potential to provide economic, social, and educational benefits while supporting environmental conservation and strengthening local cultural identity.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This study uses a qualitative method of a descriptive approach with an interpretive paradigm to gain an in-depth understanding of the process of planning, implementing, and evaluating broadcast programs. This research was carried out at the Communication and Information Office of Bogor Regency, Jalan Tegar Beriman Number 1, Pakansari, Cibinong District, Bogor Regency, West Java 16914. The data collection techniques used are direct observation of the broadcast process, in-depth interviews with broadcasters and program managers, and documentation to support the validity of research data. The results of this study show that broadcasting strategies are implemented through content planning that suits the needs of listeners, the implementation of interactive broadcasts involving listeners and routine evaluation to maintain the quality of the information that has been delivered. In addition, the use of digital media as a streaming platform and interaction through social media also supports a wider reach to listeners. The conclusion of the broadcasting strategy implemented by Radio Teman 95.3 FM is considered effective in maintaining listener loyalty and attracting new audiences, so that it can be an example for other local radio stations in facing the current digital media competition.technological optimization, audience engagement, and adaptation to the development of new media.

The development of sustainable tourism facilities is one of the important efforts in increasing the attractiveness of destinations while preserving the environment. This study aims to analyze the implementation of ecological concepts in the development of glamping facilities in the Pearl Beach tourist area. The method used is a descriptive qualitative approach, with data collection through field observations, interviews with managers and tourists, and literature studies related to ecotourism principles and sustainable design. The results of the study show that the application of ecological concepts in glamping facilities in Mutiara Beach includes the use of environmentally friendly materials, integrated waste management, the application of energy efficiency, and designs that integrate the natural landscape without damaging the coastal ecosystem. The application of this concept not only improves the comfort and experience of tourists, but also contributes to increasing environmental awareness and strengthening the positive image of tourist destinations. In addition, this ecologically-conceptual glamping development model is expected to be a reference for the development of sustainable tourism facilities in other coastal areas, which prioritizes nature preservation and the welfare of local communities.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.