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Enterprise Resource Planning (ERP) systems have become the operational backbone of many modern companies, not only as a data integration tool but also as a crucial pillar in management control systems (MCS). This study aims to comprehensively analyze the impact of ERP implementation on operational efficiency and corporate accountability. Using a qualitative approach through literature study and case review, this study explores how ERP facilitates real-time and integrated information flow, which in turn improves managerial decision-making capabilities, resource optimization, and increased transparency and accountability at various levels of the organization. The results show that ERP contributes significantly to increased efficiency through process standardization and reduced redundancy, and strengthens accountability by providing clear audit trails and reliable data. However, the success of the implementation is highly dependent on factors such as top management support, adequate employee training, and alignment with business strategy.  

Regional development strategies are one of the important steps to improve the economy and distribution of development in various regions. An industry approach that focuses on leading sectors has proven to be an efficient way to maximize the local potential found in each region. This research aims to discuss regional development strategies with emphasis on the use of leading sectors as the main driver of industrialization. This study uses a qualitative approach with the literature review method to explore various studies, reports, and related secondary data. It is known that selecting the appropriate leading sectors, supported by flexible policies and cooperation between the government, industry players, and the community, can increase economic value, create jobs, and strengthen regional competitiveness in a sustainable manner. With a focused and local potential-based approach, industrialization not only accelerates economic growth, but also strengthens the region's economic structure for the long term.

This study aims to analyze the marketing strategies implemented by the Donat Seribuan MSME located on Jl. Pancing in enhancing the competitiveness of local products amid increasingly intense market competition. As a pillar of the people's economy, micro, small, and medium enterprises (MSMEs) play a vital role in supporting national economic growth but often face challenges related to market access and the development of effective promotional strategies. This research adopts a descriptive qualitative approach, with data collected through in-depth interviews, direct observation, and documentation. The findings indicate that Donat Seribuan applies a hybrid marketing strategy, combining traditional promotion methods (word-of-mouth, affordable pricing, strategic location) with the use of social media to reach a broader consumer base. The implementation of community-based marketing, product storytelling, and collaboration with local micro-influencers has proven effective in strengthening product image and building customer loyalty. These results highlight the importance of innovative, locally tailored marketing strategies to sustainably enhance MSME competitiveness.

Patient safety is a fundamental component of healthcare quality and a key indicator of hospital performance. Ensuring its implementation requires not only technical competence but also psychological and organizational support. This study aims to analyze the effect of motivation and coaching on the implementation of patient safety among nurses, with responsive culture as a mediating variable at Hospital X, Bekasi. A quantitative approach was employed using a cross-sectional design. Data were collected from 162 nurses in inpatient units using a structured questionnaire and analyzed with Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS software. The results showed that both motivation and coaching have significant direct effects on the implementation of patient safety. In addition, both variables significantly influence the development of responsive culture, which in turn also has a significant effect on patient safety. Responsive culture serves as a strong mediating factor, reinforcing the relationship between individual-level factors (motivation and coaching) and organizational safety outcomes. These findings indicate that motivated nurses who receive structured coaching within a responsive organizational environment are more likely to engage in safe practices. This study contributes to the growing evidence that human and cultural factors are critical in improving patient safety outcomes. It also provides practical recommendations for hospital leaders to focus on motivation strategies, coaching mechanisms, and cultural transformation to build safer healthcare systems. Future research is suggested to involve multiple institutions and integrate qualitative methods for deeper contextual understanding.

This study examines the innovation of Hajj Savings products based on the mudharabah contract at Bank Syariah Indonesia (BSI). The innovations include digitalization of services, integration with the Ministry of Religious Affairs’ SISKOHAT system, and the development of new features such as collective savings, gamification, and auto-debit. The objective of these innovations is to facilitate Muslims in planning and saving for Hajj funds according to Sharia principles, enhance service accessibility, and provide added value tailored to modern customer needs. The findings indicate that these product innovations offer significant benefits to customers, including convenience, security, and fair profit-sharing, as well as advantages for BSI in terms of increased third-party funds, operational efficiency, and market expansion. This study emphasizes the importance of sustainable innovation grounded in Sharia principles in the development of Islamic banking products to support financial inclusion and improve service quality.

This research “looks at how the degree of motor vehicle taxpayer compliance in Sukoharjo Regency is affected by field raids, E-Samsat services, and Mobile Samsat. Quantitative research methodology is used, and primary data is gathered by distributing questionnaires to participants. A Likert scale served as the basis for the study instrument's design, which measured the variables under investigation. A total of 100 motor vehicle taxpayers who were registered at the Sukoharjo Regency Samsat Unit served as the study's participants. Out of this total, 50 respondents answered the survey online using a Google Form, while the other 50 respondents completed the questionnaire on paper. The accidental sampling approach was the sampling strategy utilized. The analysis's findings demonstrate that field raids and Mobile Samsat services significantly and favorably impact the degree of motor vehicle taxpayer compliance. In contrast, Sukoharjo RRegency's taxpayer compliance is significantly impacted negatively by the E-Samsat service.”

The purpose of this study is to find out how Taxpayer Awareness, Tax Socialization, and Tax Sanctions have an impact on Billboard Taxpayer Compliance in Karanganyar Regency. Quantitative and associative methods are used. The Slovin formula was used to determine a sample of 94 people who answered. Primary data were obtained through questionnaires and analyzed using multiple linear regression using SPSS 23. Studies show that taxpayer awareness does not affect their compliance. On the other hand, tax socialization and tax sanctions significantly and positively affect the compliance of reclamation taxpayers. This shows how important training and law enforcement are in improving tax compliance.”

This study examines the impact of boycott actions on changes in company performance, including stock prices, trading volume, and sales, among Israel-affiliated companies listed on the Indonesia Stock Exchange (IDX) in 2023. Using an event study method with a 60-day observation window (H-30 to H+30), the research found a significant decrease in stock price, changes in trading activity, and varying effects on sales. The findings indicate that boycotts, as social movements, can influence market sentiment and investor decisions, especially under the backdrop of global political conflicts.

This study aims to analyse the impact of the implementation of PSAK 73 which focuses on changes in key financial ratios, namely Debt to Equity, Return on Assets, and Return on Equity. The results showed that DER experienced a significant increase, ROA in the first year experienced a significant decrease and ROE experienced a significant decrease due to depreciation and rental interest. Overall, the implementation of PSAK 73 affects the company's financial structure, increases leverage, and decreases profitability and affects asset efficiency although not consistently. This study also responds to the importance of financial statement transparency with the recognition of right-to-use assets and lease liabilities that provide a more realistic picture of the company's liabilities and assets. This study suggests expanding the sample, considering other variables, and using more complex quantitative and qualitative analysis methods to gain a deeper understanding.

The free lunch program is a goverment initiative aimed at addressing the issue of stunting in Indonesia. This program focuses on toddlers, school-age children and pregnant women. Various opinions have emerged from the public regarding this initiative, especially through sosial media platform X (Twitter) and news portals. In this research, sentiment analysis was conducted to understand public responses to the program, whether they are positive, neutral or negative. To evaluate the accuracy of the sentiment analysis perfomed, a deep learning approach was applied using the Long Short-Term Memory (LSTM) algorithm. The results show that public sentiment varies responses, on social media X tend to be negative, while those on news portals tend to be positive toward the free lunch program in Indonesia. Through LSTM-based testing, sentiment analysis on tweet data achieved an accuracy of 88.6%, with a precision of 84.6%, recall of 88.6% and an F1-Score of 86.3%. Meanwhile, sentiment analysis on news portal data reached an accuracy of 89%, with a precision of 81.7%, recall of 89% and an F1-Score of 85.1%.

PT Multipolar Technology Tbk is a leading information technology (IT) solutions provider in Indonesia, specializing in system integration, IT consulting, and outsourcing services. As part of the Lippo Group business ecosystem, the company plays a pivotal role in driving digital transformation across various industries, including banking, retail, telecommunications, and government sectors. Through strategic partnerships with global technology leaders such as IBM, Oracle, Cisco, and Microsoft, Multipolar Technology delivers comprehensive solutions encompassing hardware, software, cloud services, and data center infrastructure. Additionally, through its subsidiary PT Visionet Data Internasional (VisioNet), the company offers large-scale managed services. Its commitment to service excellence and technological advancement positions Multipolar Technology as a trusted partner in the digital journey of organizations throughout Indonesia.

The purpose of this study was to determine the effect of labor, domestic investment, and inflation on GRDP in Lampung Province in 1991 – 2020. Data analysis was carried out descriptively quantitatively using the (OLS) Multiple Linear Regression method. Secondary data were obtained from the Central Statistics Agency of Lampung Province. The results of this study indicate that labor has a positive and significant effect on GRDP in Lampung Province. Meanwhile, domestic investment has a positive but insignificant effect and inflation has a negative and insignificant effect on GRDP in Lampung Province.

Corporate profits may be allocated either as dividends to shareholders or retained to support future investment activities. The proportion of dividends distributed serves as an indicator of management’s ability to balance reinvestment needs with shareholder returns. Decisions regarding dividend distribution are typically finalized during the General Meeting of Shareholders (GMS), following recommendations put forth by the board of directors. This research investigates how asset management influences dividend payments, assesses the impact of leverage on dividend distribution, and explores the moderating effect of company growth on the relationship between asset management and leverage with dividend payouts. The study focuses on companies listed in the High Dividend 20 Index (IDXHIDIV20) from 2019 to 2023. Using purposive sampling, 29 companies were selected, yielding 145 observations that consistently issued dividends throughout the study period. The analysis was conducted using Moderated Regression Analysis (MRA). Findings indicate that asset management positively affects dividend payments, whereas leverage does not exhibit a significant influence. Moreover, company growth is found to weaken the positive association between asset management and dividends, while it does not moderate the relationship between leverage and dividend payouts. These findings support both signaling theory and contingency theory, emphasizing that efficient asset utilization enhances corporate profitability, which in turn can lead to higher dividend distributions.

Social media marketing is a promotional strategy that leverages social media platforms to advertise products, services, or brands by actively engaging with audiences. This approach is effective in capturing consumer attention, encouraging their participation, and plays a critical role in shaping purchase intention through broad reach and direct interaction. This study aims to examine and explain the influence of social media marketing on purchase intention with electronic word of mouth (e-WOM) as a mediating variable, focusing on Good Karma Warung Tirtagangga. The sample consisted of 120 respondents selected using purposive sampling. Data were collected through interviews and online questionnaires. The analytical techniques employed in this study include path analysis, the Sobel test, and the Variance Accounted For (VAF) test, using SPSS version 27. The results reveal that social media marketing has a positive and significant effect on purchase intention, social media marketing positively and significantly affects electronic word of mouth, electronic word of mouth has a positive and significant impact on purchase intention, and electronic word of mouth successfully mediates the relationship between social media marketing and purchase intention.

Public service in the Islamic perspective is a comprehensive concept, integrating religious principles with governance practices to achieve justice, efficiency, and public welfare. This concept is based on the Qur'an and Hadith, which emphasize values ​​such as justice (*'Adl*), responsibility (accountability), consultation (*Shura*), and welfare (*Maslahah*). Public service in Islam is not only a transaction, but also has moral and spiritual aspects, where providing the best service is considered as worship and a form of obedience to Allah. The scope of public service in Islam includes various important sectors such as education, health, law, and socio-economic welfare. Islamic history, especially in the era of the Prophet Muhammad SAW and the Khulafaur Rasyidin, shows concrete examples of the application of these principles, such as the construction of mosques as centers of learning, the establishment of hospitals, and the management of Baitul Mal for the fair distribution of resources. In the modern context, especially in Indonesia, Islamic values ​​have proven to play an important role in bureaucratic reform and improving the quality of public services. Despite facing obstacles such as lack of resources and integration between institutions, the application of Islamic principles in public services—as seen in Islamic hospitals and Islamic travel agents—shows the possibility of producing more just, humane, and quality services. Thus, the Islamic approach to public services provides an ethical framework that is flexible, responsive, and focused on the welfare of society.  

.Public Relations (PR) plays a central role in shaping and maintaining the reputation and public trust of an organization. Through a conceptual approach and literature review, this article explores how PR functions as a strategic pillar in organizational communication. PR is not only responsible for delivering information but also for building mutual trust between organizations and the public through open, honest, and continuous communication. A strong reputation and high public trust are the result of consistent and responsive communication strategies. In the digital era, where misinformation and rapid information flow pose significant challenges, the role of PR becomes increasingly vital. The findings of this article suggest that strengthening the role of PR as a pillar of reputation and public trust should be a top priority in modern organizational communication strategies.

This study aims to analyze the effectiveness of dictionaries as repackaged information products at the Library of Universitas Perintis Indonesia. The research employed a qualitative approach using observation and interviews with librarians. The findings reveal that although both physical and digital dictionaries are available and in good condition, their utilization remains low. Dictionaries are only used when required for practical courses and are rarely accessed otherwise. Factors contributing to the low usage include limited promotion, insufficient information literacy, and the lack of integration between the dictionary collection and the academic curriculum. This situation results in the suboptimal contribution of dictionaries to students’ learning processes and information literacy. The study recommends strategies to increase dictionary utilization through active promotion, curriculum integration, information literacy training, and continuous evaluation. These findings are expected to serve as a reference for the development of academic library services, particularly in optimizing repackaged information products to support the learning needs of health science students.

This study aims to analyze the impact of digital platforms on business communication strategies at the Mores Store MSME in Bandung City. Employing a qualitative approach, the research utilizes survey methods and descriptive analysis. Data was collected through offline interviews, literature review, and online data searches. The findings reveal that Mores Store actively leverages social media and online platforms, with Instagram and Shopee being the primary channels for promotional activities. Product promotion is heavily reliant on social media and e-commerce, which serve as the main pillars of their business communication strategy. In formulating their communication approach, Mores Store incorporates digital media by integrating persuasive interpersonal marketing, advertising, product photography, and the management of visually appealing social media displays. Overall, the study concludes that the managers of Mores Store possess a strong understanding and a high level of adaptability to digitalization and technological advancements in the era of Society 5.0, enabling them to develop effective and innovative business communication strategies.

This study aims to analyze the legal protection of personal data subjects in the case of the 2024 data breach at the Temporary National Data Center (PDNS) managed by the Ministry of Communication and Informatics (Kominfo), based on Law Number 27 of 2022 on Personal Data Protection. The research employs a normative juridical method with a case study approach and statutory analysis. Legal materials are obtained from primary and secondary sources using literature research techniques. The findings reveal that Kominfo, as a public body and personal data controller, has not fully fulfilled its obligations to protect personal data as mandated by the law, as reflected in weak security systems, lack of transparency, and slow response to the breach incident. This study highlights the urgent need for the establishment of implementing regulations and an independent supervisory institution to ensure the effective protection of personal data for the public in Indonesia.

Leadership from an Islamic perspective is not merely about power, but rather a great trust grounded in moral and spiritual values. This article aims to examine the concept of Islamic leadership through a literature review of the Qur'an, hadith, scholarly opinions, and previous research findings. This study employs a qualitative approach using the library research method. Data were obtained from various scholarly sources, particularly journal articles, academic books, and relevant documents discussing leadership in the Islamic context. A total of 25 scientific articles were collected through online databases such as Google Scholar, DOAJ, and Garuda. Of these, 15 articles were selected and analyzed in depth based on criteria of substance relevance, contextual significance, and academic credibility. The findings indicate that justice, trustworthiness, consultation (shura), honesty, firmness, and patience are fundamental principles of Islamic leadership. The exemplary leadership of the Prophet Muhammad (SAW) and the Rightly Guided Caliphs serves as an ideal model combining wisdom, compassion, and responsibility toward the community. These values remain relevant today as ethical foundations in addressing contemporary leadership challenges. Thus, Islamic leadership offers a comprehensive model that integrates professionalism and spirituality.