Publication Search

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

The feature video titled “Earning Wages Behind Waste” portrays the lives of a waste picker community in Kampung Pemulung, Jurangmangu Barat, South Tangerang, as a concrete representation of the social dynamics of urban society. This study aims to represent the social reality of waste pickers as part of urban community dynamics through an informative and systematic expository directing approach. The creative process was carried out through three main stages pre-production, production, and post-production which were integrated to produce a coherent, structured, and easily understandable narrative flow for the audience. The expository approach is applied through the use of narration as the primary guiding element to explain the visual context, supported by a logical presentation structure, interviews with informants, and relevant factual data. In the directing process, the author actively organizes the flow of information and integrates visual elements, narration, and interviews to produce a work that is informative, contextual, and educational. Furthermore, cinematographic aspects such as shot variation and camera movement are utilized to support the gradual delivery of information, reinforce visual messages, and maintain objectivity in presentation. The results indicate that the expository approach is effective in presenting the factual reality of waste pickers’ lives and in enhancing audience understanding of their socio-economic conditions in a more comprehensive manner.

Human resource management (HRM) plays a crucial role in improving the quality of da’wah programs in mosques. This study aims to analyze the implementation of HRM in managing da’wah programs at Masjid Raya Pematang Siantar, as well as to identify obstacles and solutions to improve the effectiveness of da’wah activities. The research used a qualitative approach with interview, observation, and documentation techniques. Informants consisted of mosque administrators, preachers (da’i), and active congregants. The results showed that HRM in the da’wah programs already has a fairly clear organizational structure, but several aspects still need improvement. The recruitment of preachers is still conducted informally without clear competency standards, and there are no specialized training programs for preachers. Congregational participation also remains fluctuating. Another weakness is the minimal use of technology in disseminating da’wah information, as promotion is still carried out conventionally without optimizing digital platforms. In addition, limited funding and the lack of professional management personnel are major challenges. Solutions that can be implemented include improving preacher recruitment and training systems, utilizing technology in da’wah dissemination, and optimizing financial management through effective fundraising strategies. With better HRM implementation, da’wah programs at Masjid Raya Pematang Siantar are expected to operate more professionally and provide broader positive impacts on society

This study aims to analyze the management of Ikhwanul Ikhlas Wisata Travel in Medan in terms of pilgrim recruitment processes, manasik guidance patterns, assistance systems in the Holy Land, as well as indicators and evaluation of customer satisfaction. The background of this study is based on the increasing competition among Umrah travel agencies, which requires professional, transparent, and customer-oriented services to build trust and loyalty. In this context, Ikhwanul Ikhlas Wisata becomes an interesting case due to its consistency in guiding pilgrims from the initial stage to post-return.This research employs a qualitative approach with a descriptive method. Data were collected through in-depth interviews with three key informants representing management, the company director, and marketing personnel. Data analysis was conducted through data reduction, data display, and conclusion drawing to obtain a comprehensive understanding of Umrah travel management practices.The findings reveal that Ikhwanul Ikhlas Wisata implements a recruitment system that emphasizes transparency in package information, costs, facilities, and departure schedules. Manasik guidance is conducted through both theoretical and practical sessions on a regular basis and supported by competent tour leaders and mutawwif. Customer satisfaction is measured through indicators such as repeat participation, recommendations to family or relatives, and post-return testimonials. The evaluation of satisfaction is utilized as a foundation for continuous improvement in recruitment strategies, guidance patterns, and service quality.

This study aims to analyze the implementation of Good Governance principles—transparency, accountability, participation, effectiveness, efficiency, rule of law, and inclusivity—in public administration services at the Sungai Tabukan Sub-district Office, especially in the Service, Economy, and Social Welfare Section. The method used is a qualitative approach with a case study design through observation, in-depth interviews, and documentation of sub-district officials and service user communities. The data was analyzed through reduction, presentation, and conclusion drawn, and tested for validity by triangulation and member check techniques. The results of the study show that procedural transparency, compliance with SOPs, and administrative accountability mechanisms have been running relatively well, so that services such as SKKM, marriage recommendations, and population documents can be processed openly and can be traced. However, the limitations of human resources, facilities, and digital infrastructure cause the effectiveness and efficiency of services to still be conditional and depend on key actors. Community participation has been facilitated through forums and feedback channels, but it is still dominated by village intermediaries so that the direct involvement of residents is not optimal. In terms of the rule of law and inclusivity, services have been based on regulations and are non-discriminatory, although there are still inequality in access and speed of services between regions. The main supporting factors include leadership commitment, internal work culture, and the existence of SOPs, while inhibiting factors include limited human resources, facilities, and information systems that have not been integrated. It was concluded that the implementation of Good Governance in public administration services in Sungai Tabukan District has been running functionally, but has not been fully consolidated systemically. Therefore, it is necessary to strengthen policies through the digitization of services, increase the capacity of the apparatus, improve facilities, integrate data-based accountability and transparency systems, and expand citizen participation channels to realize more professional, fair, and sustainable public administration service.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study aims to analyzei thei peirformancei and contributing factors to thei failurei of thei digital-baseid Civil Seirvant Manageimeint Information Sisteim (SIKILAT) adoption at thei Jambi Provincei Human Reisourceis Deiveilopmeimnt Ageincy (BPSDM) using a Teichnology, Organization, and EInvironmeint (TOEI) peirspeictivei. Thei study eimployeid a qualitativei, deiscriptivei approach. Thei reisults indicatei that SIKILAT impleimeintation is suboptimal and unsustainablei. From a teichnological peirspeictivei, obstacleis includei lack of minteinancei, limiteid systeim quality, and complicateid usability. From an organizational peirspeiktivei, thei lack of mandatory policieis and low useir compeiteincy and participation arei keiy obstacleis. Meianwhilei, from an einvironmeintal peirspeictivei thei lack of reigulations and eixteirnal preissureis havei leid to thei systeim’s deiclinei as a priority.

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

The rapid development of information and communication technology in the digital era has brought massive disruptions to all aspects of human life, including the educational paradigm and societal morality. Generation Z, as digital natives who grow up alongside these technological advancements, faces significant vulnerabilities regarding character degradation and moral decadence due to boundless exposure to global information. This research aims to critically analyze the strategic role of Islamic Religious Education in shaping and fortifying the character of Generation Z amidst the complexities of the digital landscape. The method used in this study is a qualitative literature review, which systematically synthesizes and analyzes twenty relevant academic sources. The findings indicate that Islamic Religious Education serves as an irreplaceable moral compass by internalizing the fundamental values of Tawhid and prophetic ethics. Furthermore, the integration of modern digital pedagogy with classical Islamic traditions, accompanied by the teacher's role as a moral exemplar (mu'addib), is crucial for effective character building. In conclusion, a collaborative educational ecosystem involving the family, school, and society is mandatory to ensure the continuous moral resilience of the younger generation in facing future technological disruptions.

The development of information technology encourages government agencies to switch from manual systems to digital systems that are more efficient and accurate. One important aspect of office administration is recording the absence of village officials, which is often done conventionally so it is prone to errors, data manipulation, and takes longer in the recapitulation process. Based on these problems, this research designs and implements a Qr-Code based attendance system at the Palatta Village Government Office. The design of this system is to provide a faster, more accurate and transparent attendance solution by utilizing Qr-Code technology which is integrated into a web-based application. The system is built with main features such as user login, Qr-Code scanning, attendance history, as well as an admin dashboard to manage data and generate reports. The results of implementation and testing using the Black Box method show that all functions run as required. Testing on users also shows that the system is easy to use, speeds up the attendance process, and helps admins in monitoring and recapitulating data. Thus, this Qr-Code attendance system is suitable to be implemented as a substitute for manual methods to increase work efficiency and discipline in the village office environment.

Administrative letter services at the village (nagari) level are still largely conducted using conventional methods, resulting in various issues such as limited service hours, slow processing times, and risks of document loss. This study aims to develop a web-based letter service system with the implementation of digital signatures in Nagari Bukit Bais to improve efficiency, security, and transparency of public services. The research adopts the Agile Development method with an iterative approach, including requirement analysis, system design, implementation, and testing. The developed system enables citizens to submit requests online and is equipped with features such as officer verification, digital signing by the village head, automatic notifications, digital archiving, and document verification using QR Codes. Security mechanisms are implemented using SHA-256 cryptographic hashing and RSA-2048 digital signature algorithms, supported by X.509 digital certificates. Functional testing using end-to-end methods shows that all system features operate successfully without failures, while non-functional testing confirms the reliability of document security and integrity. The resulting system is able to automate the entire service process, reduce processing time, and ensure document authenticity and security. Therefore, this system can serve as a solution to support the digital transformation of public services at the village level.

Digital evolution in the pattern of social interaction of the community also has a significant influence on the dynamics of the national judicial system. The transformation covers all judicial sectors, both religious and public, especially related to the technique of presenting evidence in the litigation process. This research is carried out with normative legal methods and is descriptive analytical. The author utilizes secondary data obtained through library search, which is then processed with qualitative normative analysis techniques. The legitimacy of screenshots as evidence has been explicitly regulated in applicable regulations. Referring to the renewal of the ITE Law in Law Number 1 of 2024, Article 5 paragraph (1) affirms that electronic information and its printed results are recognized as valid evidence before the law. This study shows that normatively, screenshots have a strong legal position in the civil system. However, in the reality of the trial, this instrument is positioned as a free evidence (vrij bewijs), which means that the weight of the evidence is not absolute and depends on the judge's evaluation and conviction.

Transparency in human resource management has become a strategic issue in modern organizations, particularly through the implementation of salary transparency as part of the broader concept of radical transparency. This study aims to analyze the psychological and managerial impacts of salary information disclosure and its implications for human resource leadership within organizations. The research employs a qualitative approach using a narrative literature review by examining relevant scholarly articles published within the last five years. The findings indicate that salary transparency contributes positively to enhancing employees’ perceptions of fairness and trust; however, it may also generate negative consequences such as social comparison, interpersonal conflict, and decreased job satisfaction if not properly managed. From a managerial perspective, salary transparency promotes greater accountability, strengthens performance evaluation systems, and encourages more open and participative leadership practices. This study contributes by integrating psychological and managerial dimensions into a comprehensive conceptual framework and highlights the importance of organizational readiness in strategically managing transparency policies to achieve effectiveness and sustainability.

The development of information technology has become a primary pillar in enhancing corporate operational efficiency, where rapid and accurate data integration significantly determines business competitiveness. Case study in PT Gawi Anjung Bersama (GAB) revealed that the company is facing operational constraints because the management of delivery orders and invoices still relies on conventional office applications such as Microsoft Excel and Word. This procedure causes hurdles in data sharing among staff and results in low information security due to the absence of integrated access control settings. This research aims to design and develop the Gawi Anjung Bersama Information System (SIGAB), a web-based system implementing the CodeIgniter framework. The system is developed using Waterfall model, encompassing stages from analysis, design, and implementation to testing. The research flow starts with problem identification, primary and secondary data collection, and functional and non-functional requirements analysis. The system is designed using Unified Modeling Language (UML) modeling, specifically Use Case and Class Diagrams, as well as Entity Relationship Diagrams (ERD) for the database. The system interface is designed as wireframes on Figma web. This system separates access rights into three main actors namely owner, administrator, and staff, to ensure data security. Blackbox testing results, conducted after the system was hosted, indicate that all functional features operate as intended. The implementation of SIGAB is expected to optimize the management of delivery orders and invoices at PT GAB.

Early Childhood Education (PAUD) or Kindergarten (TK) is an important level of education in building the foundations for children's overall development, covering aspects of religious and moral values, physical-motor skills, cognitive skills, language, social-emotional skills, and the arts. The development of PAUD/TK currently shows a positive trend, as seen in the increasing public awareness, number of institutions, and participation of children aged 4–6 years. However, challenges still arise, such as limited facilities and infrastructure, variations in educator competence, differences in access to services between regions, and the need for stimulation at home. Competition among early childhood education institutions is quite fierce, driving innovation in learning quality, teacher competence, facilities, and flagship programs. In this context, marketing management plays a strategic role in building the institution's image, conveying information about educational services, identifying community needs, and increasing the institution's competitiveness in an ethical and sustainable manner. TK Muslimat NU Pakembaran, as a religious-based PAUD institution, plays an important role in developing children's development and instilling Islamic values. Although the marketing strategy is still simple and predominantly based on a familial approach and word-of-mouth promotion, these efforts are effective in building community trust and loyalty. In the future, strengthening a more systematic marketing management can increase competitiveness, expand the reach of information, and support the sustainability of the institution in providing quality, religious, and character-building early childhood education services.

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

This study aims to analyze legal protection for victims of violence against women and children from a victimology perspective in Indonesia. The research employs a normative legal method with statutory and conceptual approaches. The results indicate that Indonesia has established adequate legal regulations to protect victims; however, their implementation remains suboptimal and not fully victim-oriented. Victimology emphasizes the importance of fulfilling victims’ rights not only through legal protection but also through psychological and social recovery. The main challenges include limited access to legal aid, lack of understanding among law enforcement officials, and socio-cultural factors that influence victims’ willingness to report cases. Therefore, strengthening the victimology approach within the criminal justice system is necessary to ensure more just and comprehensive protection for victims. Furthermore, community involvement is crucial in supporting victims and reducing negative stigma against them. Providing information and education to the public and law enforcement regarding the rights of victims of violence is a crucial step in achieving effective protection.

Digital transformation in hospitals through the Digital Hospital concept (HIMSS EMRAM) aims to improve efficiency and reduce the potential for human error. RS Panti Abdi Dharma Cirebon has initiated the implementation of digital systems since 2015; however, several technical obstacles remain in its execution. Nurses, as the primary care providers, frequently face challenges in using electronic nursing documentation, which can negatively impact the quality of service and the continuity of patient care. This community service activity aims to enhance nurses' proficiency in using digital nursing documentation systems to support the improvement of healthcare quality and patient safety. The activity is conducted through three main steps: 1) Situational analysis and identification of technical constraints via questionnaires; 2) Technical training and coaching regarding the standardized structure of electronic nursing care documentation; 3) Evaluation of results by comparing the results/values of digital document completeness observations. Through this activity, a significant increase in nurses' knowledge and skills in operating the hospital information system is expected. It is also anticipated that there will be an improvement in the completeness of nursing care documentation, thereby minimizing medical risks and strengthening RS Panti Abdi Dharma's position towards national accreditation standards.

The transformation of revolving funds from the former PNPM Mandiri program into BUM Desa Bersama entities requires accountable financial management aligned with applicable accounting standards. However, inconsistencies between regulations and accounting practices remain. This study analyzes the recognition and measurement of revolving fund assets at BUM Desa Bersama Ajimas Lestari LKD in Ajibarang and assesses their compliance with Ministerial Regulation of Village PDTT No. 136 of 2022 and SAK ETAP. Using a qualitative case study approach, data are collected through interviews, observation, and documentation involving five internal informants. The results show that asset recognition follows regulations, where revolving funds are recorded as receivables upon loan distribution to Women’s Savings and Loan (SPP) groups at nominal value. However, discrepancies persist in asset measurement and presentation, particularly in receivable classification and the placement of allowance for doubtful accounts under equity. These issues stem from limited human resource capacity, lack of a standardized accounting information system, and weak supervision. Strengthening accounting competence and implementing standardized financial reporting systems are essential to improve accountability and transparency in managing community revolving funds.

This study aims to design and develop a web-based Eweta Village Tourism Promotion Information System using the Codeigniter Framework to facilitate the dissemination of information on village tourist destinations to the community and tourists. Lokomboro Village has natural and cultural tourism potential that has not been optimally managed, especially in terms of digital promotion. This system was built using the Waterfall software development method, which includes the stages of requirements analysis, system design, implementation, testing, and maintenance. This web-based system is equipped with features such as tourist attraction information, photo galleries, tourism activity schedules, and contact details for managers. The CodeIgniter Framework was chosen for its advantages in MVC structure, which facilitates code management, security, and application scalability. Testing results show that the system is capable of displaying promotional information interactively, responsively, and accessible at any time by interested users, making it suitable for use as a tourism promotion medium for Pada Eweta Village.