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The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

This study aims to analyze the impact of digital innovation on financial management in Purbalingga Regency, focusing on two main systems: the Regional Government Information System (SIPD) and the Village Financial System (SISKEUDES). Digital innovation is considered important to enhance transparency, efficiency, and accountability in public financial management (Lips, 2020; Agostino, Bracci, & Steccolini, 2022). The method used is a qualitative approach with a case study supported by in-depth interviews with application users and previous research (Daffa, 2024; Nadaa & Priyanti, 2023). The findings show that the use of SIPD and SISKEUDES has successfully increased transparency and efficiency in financial reporting in Purbalingga through data integration and public access to information. However, technical issues, limited human resources, and lack of inter-agency cooperation remain obstacles. Efforts by the local government, such as routine training, system updates, and digital literacy improvement, have strengthened digital-based financial governance. Overall, this study shows that the success of digital innovation in public financial management is influenced not only by technology but also by institutional readiness, a culture of transparency, and community involvement in overseeing regional financial management.

The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.

Sangatta Central Market, one of the largest trading centers in North Sangatta, accommodates more than 750 traders and operates daily until midday, reflecting the high intensity of economic transactions in the region. Within this trading environment, Islamic business ethics play a pivotal role, particularly for Muslim traders, as they not only regulate commercial practices but also shape customer comfort and satisfaction. However, observations indicate that not all traders consistently practice ethical behaviors in line with Islamic values—for example, some neglect to maintain a friendly attitude such as smiling during interactions with buyers. This condition potentially reduces the quality of service and impacts consumer willingness to return. In response, this study seeks to analyze the influence of Islamic business ethics on consumer purchasing interest at the North Sangatta Central Market. The research adopts a quantitative approach by distributing structured questionnaires to a sample of 96 Muslim customers, complemented by direct observation and systematic data recording. The collected data were analyzed using simple linear regression to determine the extent to which the implementation of Islamic business ethics contributes to consumers’ willingness to shop. The results reveal a regression equation of Y' = 9.764 + 0.304X with a correlation coefficient (R) of 0.299. The coefficient of determination (R²) of 29.9% indicates that Islamic business ethics significantly and positively influence consumer purchasing interest. In other words, nearly one-third of the variance in customer purchasing interest can be explained by the level of ethical business practice applied by traders. This finding implies that the more traders integrate Islamic values—such as honesty, fairness, and friendly interaction—into their daily business practices, the more likely consumers are to engage in transactions and maintain loyalty to the market.

The development of digital technology has brought about significant changes in marketing strategies, particularly in the increasingly competitive e-commerce sector. Shopee, as one of the largest marketplaces in Southeast Asia, utilizes digital marketing strategies intensively, including the use of various social media channels, paid advertising, and creative campaigns. Furthermore, Shopee holds massive promotions on special dates such as 9.9, 11.11, and 12.12, packaged with discounts, free shipping, and limited-time offers. This strategy also triggers the Fear of Missing Out (FOMO) phenomenon, where consumers are encouraged to make purchases immediately for fear of missing out on the opportunity to get the best deals. This study aims to analyze the influence of digital marketing, Shopee promotions on special dates, and FOMO on the purchasing interest of students at UIN Datokarama Palu. The study used a quantitative approach with a survey method. The sample consisted of 100 respondents selected using a simple random sampling technique. The research instrument was a questionnaire with a Likert scale, while data analysis was carried out using multiple linear regression using the SPSS program. The results showed that the digital marketing variable (X1) did not have a significant effect on student purchasing interest. In contrast, Shopee's special date promo (X2) and FOMO (X3) proved to have a positive and significant impact. These findings indicate that direct promotional strategies that provide tangible benefits and an emotional, urgency-based approach are more effective in influencing consumer behavior than general digital marketing strategies. Therefore, for e-commerce players, strengthening promotional campaigns that capitalize on specific moments and emotional triggers can be key to increasing sales among young consumers.

The development of e-commerce and digital technology has changed the consumption patterns of students, especially through live streaming features and twin date events on Shopee. This study aims to analyze the role of Fear of Missing Out (FOMO) in mediating the influence of live streaming and twin-date events on the consumption behavior of students at Yogyakarta State University. A quantitative approach was used with the Structural Equation Modeling (SEM) method based on Partial Least Squares (PLS). The research sample consisted of 315 student respondents who had used the live streaming feature and participated in Shopee's twin-date events. The results showed that twin-date events had a positive and significant effect on FOMO and consumer behavior, while live streaming only had a significant effect on consumer behavior but not on FOMO. FOMO itself significantly influences consumer behavior and mediates the influence of the twin date event on consumer behavior. However, FOMO does not mediate the influence of live streaming on consumer behavior. This finding indicates that the urgency of time and exclusive promotions during the twin date event are more effective in triggering FOMO than live streaming. This study recommends the importance of digital consumption literacy for students and the development of emotion-based marketing strategies by e-commerce platforms. This study has limitations in terms of sample scope and variables used, so further research is recommended to include additional variables such as lifestyle or financial literacy, and to expand the sample to other universities.

This study aims to analyze the role of New Service Development (NSD) in tax service innovation through a case study of the development of the Coretax application at KPP Pratama Bandung Cicadas. The research method used is a descriptive qualitative approach with an in-depth interview approach to stakeholders at KPP Pratama Bandung Cicadas. The results of the study indicate that the development of the Coretax application plays a significant role in increasing the efficiency and transparency of public services in the taxation sector. This application not only simplifies the core business processes of tax administration, from taxpayer registration, SPT reporting, tax payments, to tax audits and collection. But also, it allows for better supervision of tax activities. In the context of NSD, this innovation illustrates how technology-based service updates can drive modernization and meet the increasingly complex needs of society. The positive impact of this innovation is seen in the ease and efficiency for taxpayers. Through one integrated system, taxpayers can access and manage all tax administration services practically.

This study analyzes the effectiveness of competency certification training programs for students of the Faculty of Islamic Economics and Business (FEBI), UIN KHAS Jember, in enhancing their job readiness. Using a qualitative approach and case study design, the research gathered data through interviews, observations, and documentation of training processes and outcomes. The findings reveal that the training significantly improved students' technical skills, self-confidence, and adaptability to workplace dynamics. Moreover, the national certification issued by the National Professional Certification Agency (BNSP) provided added value in terms of industry recognition. The study highlights the strategic role of partnerships with certified training institutions in aligning academic learning with industry demands. It also underscores the need for continuous curriculum updates and institutional support to maximize the training's impact on student career development.

Snake Fruit or Salak is a commodity that is quite in demand by the community. Currently, the products that can be enjoyed are fruit and juice. Meanwhile, the potential for processing other products is still lacking to be explored to provide benefits for producers. Therefore, our team held a workshop that focused on the production of snake fruit products. This workshop aims to equip local residents with the knowledge and skills to utilize snake fruit, a resource that is widely available but potentially underutilized in the community.This workshop consists of a tutorial on processing snake fruit into various products. We provide participants with hands-on experience and guidance on making items such as jam, jelly, or even dried snake fruit snacks. Two weeks after the workshop, a follow-up evaluation was conducted to assess the effectiveness of the training and explore potential challenges faced by participants in applying their new skills. The contribution of this project is the empowerment of the Bobo Village community through knowledge sharing and promoting the use of local resources in the form of Snake Fruit Dates and Sweetened Snake Fruit

Analysis of digital marketing in increasing brand awareness has been carried out very often. However, there has not been much analysis that specifically carries out marketing content analysis to increase brand awareness. This research aims to conduct content marketing analysis to increase brand awareness of skincare products. The research was conducted using a qualitative descriptive approach. Research data comes from the results of reviews of official publications and data searches in various digital databases. The research results show that there are several main content marketing strategies carried out by brands by paying attention to several factors, namely collaborating with influencer marketing through creative marketing campaigns, providing attractive discounts and promotions on certain dates in the form of flash sales, and giveaways to get audience engagement which ultimately resulting in increased sales. This is related to design factors, current events, reading experience, time and also the tone of the content marketing strategy carried out by skintific. Apart from that, Skintific also provides platforms on various social media as a reference source of information and increases marketing sales in various marketplaces such as Shopee, TikTok and Lazada. In this research, general strategies are explained so that for further research it is recommended to be more specific, for example a strategy by utilizing influencer marketing to produce a deeper understanding and be easier to understand

The aim of this research is to find out the port service process and what obstacles occur during the port service process. There are several obstacles experienced by service users in ship service activities via Inaportnet. The first is that PNBP payments (VTS, signs and dangerous goods) are still manual, the reason being that service users don't understand Inaportnet. Apart from that, updates to computer devices. When using Inaportnet, system errors often occur. Efforts that can be made are to carry out updates so that PNBP payments can also be made online, carry out training and socialization about Inaportnet filling, update computer equipment and evaluate and upgrade the Inaportnet application.