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Putranias Zebua; Yessi Florentina Pasaribu; Anisa Putri Hulu; Kristina Enjelika Pasaribu; David Pasaribu

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study examines eschatology within the framework of Catholic faith as a reflection of faith and hope of salvation, not merely as a depiction of the end times. The background highlights the need to avoid reducing eschatology to a sole event of judgment day, by emphasizing the close relationship between eschatology, Christology, and soteriology, as well as the role of faith in the daily life of Catholic believers. The aim of the study is to articulate eschatology as an integrative framework that connects faith, hope, love, sacraments, liturgy, and inculturation in the Church’s praxis, and to consolidate the active participation of the faithful in the Kingdom of God, which has been initiated but not yet completed. The research method is descriptive-analytical literature review, comparing the views of experts, the Church Magisterium, and contemporary liturgical and theological documents to construct a comprehensive theoretical framework. The main findings indicate that Catholic eschatology functions as a moral and spiritual engine: (1) it integrates the “already and not yet” in the experience of faith; (2) it links eschatological hope with the actions of love, justice, and social liberation; (3) it bridges private faith with sacramental practice and inculturation. Theological and pastoral implications include strengthening faith formation, participation in liturgy, and an imaginative response to present-day social and environmental challenges. This narrative affirms a living, inclusive, and relevant eschatology for the Church’s life of faith in the contemporary era.

Almausshofi Almausshofi; Ambya Ambya

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the effect of renewable energy, energy consumption, and Gross Domestic Product (GDP) per capita on carbon dioxide (CO2) emissions in Indonesia for the period 1995-2024. This study uses secondary data over time (time series) with the Ordinary Least Square (OLS) multiple linear regression analysis method corrected using the Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) approach. The results show that renewable energy does not have a significant effect on CO2 emissions, which is caused by the still low share of renewable energy in the national energy mix which only reaches 10.95% in 2024. Energy consumption has a positive and significant effect on CO2 emissions, where every 1% increase in energy consumption increases CO2 emissions by 84.23%. Gross Domestic Product (GDP) per capita has a positive and significant effect on CO2 emissions. Every 1% increase in GDP per capita increases CO2 emissions by 35.03%, indicating that Indonesia remains on the EKC curve. Simultaneously, all three variables have a significant effect, with an adjusted R-squared value of 53.63%. This finding confirms that Indonesia's energy mix, still dominated by fossil fuels, is a major factor in high carbon emissions. Comprehensive energy efficiency policies, accelerated renewable energy transitions, and greener and more sustainable economic growth strategies are needed.

Widya Rahayu; Helviana Hasibuan; Yuni Franciska Br Tarigan

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Lelah Nurjamilah; Jaenal Mutaqin; Badruzaman M. Yunus; Endi Suhendi

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The Qur'an al-Karīm employs at least four principal terms in referring to human beings, namely al-basyar, al-insān, al-nās, and banī Ādam. These terms are not merely synonymous; rather, each represents distinct yet complementary dimensions of humanity in constructing a holistic concept of the human being. This study aims to: (1) analyze the semantic meanings of these four terms based on mufrodat studies, Makkiyah-Madaniyah classification, and asbābun nuzūl; (2) compare the interpretations of classical scholars - Al-Ṭabarī, Ibn Kathīr, Al-Qurṭubī, and Fakhr Al-Rāzī - with those of contemporary scholars - Sayyid Quṭb, Ibn ‘Āshūr, M. Quraish Shihab, and Buya Hamka; and (3) formulate their implications for Islamic education. This research employs a library research method using the tafsīr maudhū‘ī approach integrated with Izutsu’s semantic analysis model. The findings reveal that al-basyar represents the physical-biological dimension of human beings; al-insān represents the spiritual dimension in relation to ‘ubūdiyyah toward Allah; al-nās represents the social-collective dimension; and banī Ādam represents the intellectual-rational dimension inherited from Adam through the divine gift of teaching al-asmā’ (Qur'an 2:31). Collectively, these four dimensions provide fundamental implications for the development of objectives, curriculum, methodology, and evaluation within holistic and comprehensive Islamic education.

Sebastian Gerald Wesley Silalahi; Lorina Siregar Sudjiman

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

Landreas Utama Lie; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The objective of this study is to develop a theoretical framework that can be used to identify the key resources and capabilities involved in the globalization process. This case study aims to examine how export-oriented small businesses in Indonesia achieve success at the international level. To obtain qualitative data, in-depth interviews were conducted with the Makmur Susanti Group, an MSME in Tulungagung, East Java. This study, based on the Resource-Based View (RBV), demonstrates how dynamic capabilities in production, networking, marketing, learning, legal, and synergistic areas contribute to the formation of competitive advantages that support business sustainability and continuity. The study indicates that success in internationalization requires a combination of capabilities that can meet market needs, rather than a single capability. This study contributes to the literature by offering a comprehensive framework of the internationalization process and providing practical insights for policymakers and practitioners aiming to enhance the competitiveness of SMEs. The research findings underscore the importance of capability development and government support in facilitating the global expansion of SMEs. Ultimately, this study provides a foundation for further investigation into the dynamic capabilities required for SMEs to thrive in international markets.

Elsa Pramudita; Cinta Aprilia Putri; Wiwin Luqna Hunaida

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Group-based learning in the classroom plays a vital role in enhancing social interaction, individual responsibility, as well as students' critical thinking and collaborative skills. However, its implementation often faces challenges such as the dominance of certain members, social loafing, low participation, and interpersonal conflicts that hinder group effectiveness. This study aims to comprehensively examine the dynamics of learning groups by integrating four key aspects: the concept of group dynamics based on the Tuckman model, the characteristics of effective groups in cooperative learning, group formation techniques, and conflict management strategies. The research utilizes a qualitative approach with a literature study method, analyzing 25 sources including nationally accredited journals, academic books, and theses published between 2020 and 2024. Data analysis was conducted through reduction, thematic classification, content analysis, and conceptual synthesis. The results indicate that effective group dynamics can be achieved through the Tuckman stages, the application of the five elements of cooperative learning, the selection of appropriate group formation techniques with risk mitigation, and the implementation of the Thomas-Kilmann conflict management styles.The scientific contribution of this research is the development of an integrative model based on these four aspects, which serves as a conceptual framework to strengthen collaborative learning practices in the classroom. Practical implications include the formation of ideal groups consisting of 4–5 students, the establishment of initial group contracts, the use of dual assessment rubrics (individual and group), and peer evaluation mechanisms to enhance accountability and reflection.

Komang Cahyaniarsa Suryaningrat; Ni Komang Irma Adi Sukmaningsih

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

Intellectual property rights (IPR) are an important legal tool for trademark ownership, protecting business quality, and protecting a company's economic interests. Consumers build trust in trademarks because they signal distinct product quality and reflect a positive and consistent corporate image. Trademark protection is regulated by national law under Trademark Law No. 20 of 2016, which provides legal certainty for trademark owners. This law stipulates that a trademark is only valid if it has distinctive elements, is not imitative, and has been officially registered with an authorized institution. The "first come, first served" principle in Indonesian trademark law can be interpreted as a mechanism that grants rights to the first party to file a valid application. However, the application of this principle in practice often raises complex legal issues, particularly when a trademark has already gained widespread public recognition prior to its formal registration. This study focuses on evaluating this legal protection through a normative legal research method by examining applicable laws, regulations, and court decisions related to trademark disputes in Indonesia. The Geprek Bensu dispute has attracted public attention because it highlights the conflict between legal provisions regarding trademark ownership and public perception. This case demonstrates that the existing legal framework still requires further refinement to balance the interests of trademark registrants with those of parties who have built public reputation through prior commercial use. Therefore, legal reform and consistent law enforcement are essential to ensure fair and comprehensive trademark protection in Indonesia.

Eva Athifah; Muhamad Ihsan Khuluki; Beta Hikmah Zahrotunnisa; Dinda Rahmanida; Siswadi Siswadi

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study analyzes the urgency of synergy between the conceptual foundations of student management and strategic planning in the educational environment as an effort to optimize the potential of students. This research uses a descriptive qualitative approach through literature study, with secondary data obtained from journal articles, books, and related literature. This study reveals that the success of student management does not only depend on mastery of the theory of educational service principles, but is also largely determined by the accuracy of planning steps, including needs analysis, recruitment, orientation, and student distribution systems. The results of the study show that the alignment between philosophical foundations and systematic managerial procedures is a crucial factor in creating a positive learning ecosystem and supporting the effective achievement of national educational goals. Through this integration, the policies implemented by educational institutions will be more representative in ensuring the comprehensive development of students' interests and talents.

Adinda Putri Sari Dewi; Sumarni Sumarni; Wulan Rahmadhani

Jurnal Pengabdian kepada Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

Background: Pregnancy is a crucial period that requires special attention to the mother's physiological and psychological aspects. Many pregnant women experience poorly understood physical and emotional changes, lack of early detection of high-risk pregnancies, and lack of knowledge about a healthy lifestyle during pregnancy, including physical activity and balanced nutrition. The main problems faced are pregnant women's lack of understanding of normal physiological and psychological changes during pregnancy, lack of knowledge about danger signs and how to detect high-risk pregnancies, low participation of pregnant women in physical activities such as prenatal exercise, lack of knowledge regarding balanced nutrition for pregnant women, and limited comprehensive health education facilities in the community. Objective: This community service activity aims to improve the health of pregnant women by strengthening promotive and preventive pregnancy classes. Methods: This community service activity included screening for high-risk pregnancies, providing materials on physiological and psychological changes in pregnancy, maternal nutrition, and early detection of complications in high-risk pregnancies. A demonstration of prenatal exercise practices was also conducted at the Pondokgebangsari Village Hall, Kuwarasan District, Kebumen Regency. The training, conducted in February 2026, involved 15 pregnant women in their first, second, and third trimesters. Results: This activity demonstrated an increase in mothers' knowledge about physiological, psychological changes, and pregnancy nutrition after education, with 8 receiving good and 7 receiving adequate education. Education on Early Detection and Danger Signs of High-Risk Pregnancy also increased, with 9 receiving good and 6 receiving adequate education. Thus, families are aware of the importance of attending pregnancy classes and see them as essential for a healthy pregnancy. Conclusion: Community service programs to strengthen pregnancy classes through education, high-risk screening, and nutrition counseling support efforts to improve maternal and infant health, and are an investment in the future.

Luh Esta Yanti; Ida Bagus Koman Suarmaja

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the simultaneous and partial effects of the work environment and work-life balance on employee work stress at Hotel X. The research design is causal quantitative, with multiple linear regression analysis using SPSS 26.0 for Windows. The sample was obtained through purposive sampling (non-probability) of 120 respondents. The research subjects were employees working in shifts. The analysis results show that, (1) both variables simultaneously have a negative and significant effect on work stress, (2) the work environment has a negative and significant effect (sig. 0.002), and (3) work-life balance has a negative and significant effect (sig. 0.000). The work-life balance variable dominates its influence compared to the work environment, as seen from the lower significance value. These findings confirm that improving work-life balance and the work environment effectively reduces stress, especially for shift workers who are vulnerable to time imbalance. Based on the results, organizations are advised to optimize human resource management by maintaining a balance between job demands and employee conditions, as well as ensuring a proportional workload. Improvement in work-life balance can be achieved through flexible leave policies, adequate breaks between shifts, no overtime days except in emergencies, and minimizing personal time interruptions. These steps are expected to enhance employee well-being, retention, and productivity in the hospitality sector. Further research is recommended to explore different variables and methods, including comparing non-shift employees with the same variables, for more comprehensive insights.

Aditya Hidayatus Sofyan

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to analyze the implementation of digital marketing in increasing sales of small and medium enterprises (SMEs) in the bedding equipment sector on online platforms. The background of this research is driven by the high level of competition in marketplaces and the need for business actors to optimize digital marketing strategies to remain competitive. The research method used is Participatory Action Research (PAR), combined with SWOT analysis to identify business conditions comprehensively. Data collection techniques were carried out through direct observation of production and marketing activities. The results show that the implementation of digital marketing through marketplaces and social commerce can expand market reach, increase sales volume, and enhance the business actor’s understanding of managing online marketing strategies. In addition, product content optimization, the use of promotional features, and customer service play an important role in increasing consumer trust and purchase decisions. However, challenges such as high advertising costs and frequent changes in platform policies were also identified. Overall, this study concludes that well-planned and efficient digital marketing strategies can improve competitiveness, profitability, and business sustainability of SMEs in the digital era.

Agatha Helena Deze

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of digital financial technologies has transformed how individuals access and manage financial resources, yet disparities in financial literacy remain a critical issue. This study aims to systematically examine the transformation of financial literacy in the digital era by identifying its conceptual development, key dimensions, and future research directions. A qualitative approach using the Systematic Literature Review (SLR) method was employed, following a structured process of article selection, screening, and synthesis from reputable academic databases. The findings reveal that financial literacy has evolved into a multidimensional construct encompassing financial knowledge, behavior, attitudes, and digital financial literacy. The study also highlights that technological advancement increases both opportunities and risks, requiring individuals to possess higher levels of cognitive and digital competence. Furthermore, the results indicate the need for more integrative frameworks and inclusive research across diverse contexts. This research contributes by offering a comprehensive conceptual mapping and identifying research gaps to guide future studies in the field of digital financial literacy.

Ika Parma Dewi; Siti Nur Fajriahni; Sulthan Trianda Arisco; Deha Mutrisa Ervita; Najla Afifah Aprilia +3 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Nagari Pandam Gadang is a village in Gunuang Omeh District, Lima Puluh Kota Regency, West Sumatra Province, with an area of 64.00 km² and a population of approximately 5,058. This article aims to present a comprehensive profile of the village, covering aspects of geography, history, public facilities, tourism potential, and the economic conditions of the community. The data in this article is compiled based on the Administrative Map created by KKN students from Padang State University in 2026, supported by field observations and related literature sources. Geographically, this village has a potential natural landscape for the development of the agricultural and tourism sectors. From a historical perspective, Nagari Pandam Gadang is known as the birthplace of national hero Ibrahim Datuk Tan Malaka. In addition, this village has natural tourism potential such as the Many Fish Tourism and the Lotus Cave, which have not been optimally managed. The community's economic condition is still dominated by the traditional agricultural sector. Therefore, an integrated development strategy is needed to improve community welfare through the sustainable utilization of local potential based on local wisdom.

Nabila Amalia Nurrohmah; Agus Supriatna

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

Intan Kumalasari; Neina Messy Agustin; Suci Nurinda; Balkis Syalshalisa; Raya Syakilla Eleuwarin +2 more

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

Anemia in adolescents is a serious health issue that impacts students' concentration and productivity. This community service activity aims to conduct early detection of anemia through a comprehensive manual screening method at three high schools: SMA Sains Alumnika Palembang, SMA Candradimuka, and SMA Mandiri. The implementation method involved three main stages: identification of clinical signs and symptoms (5L), visual observation of the palpebral conjunctiva, and hemoglobin (Hb) level measurement using Point of Care Testing (POCT) devices. Held from April 1st to 8th, 2026, the activity involved the active participation of students and school authorities as an effort toward independent nutritional surveillance. The screening results showed a correlation between subjective symptoms, pale conjunctiva conditions, and Hb measurement results in the field. Changes in students' behavior regarding nutritional intake and the emergence of new awareness among school authorities about the importance of routine check-ups served as indicators of successful social transformation. In conclusion, integrated manual screening is highly effective as a preventive health measure for adolescents within educational environments.

Arief Fahmi Lubis; Tri Agus Suswantoro

Jurnal Pengabdian Sosial dan Kemanusiaan 2026 Lembaga Pengembangan Kinerja Dosen

This community service activity aims to explore strategies for strengthening human competencies in facing technological disruption through a national seminar entitled “Human Resource Transformation in the Digital Era: An Interdisciplinary Approach for Sustainable Community Empowerment.” The seminar featured expert speakers from various universities to provide multidimensional perspectives for participants. The discussion focused on the integration of digital technology, adaptation of organizational culture, and management innovation to enhance community economic resilience. The implementation method involved intensive material presentations and interactive discussions that bridged academic theory with practical field needs. The results of the activity indicated an increase in participants’ awareness and understanding of the importance of digital literacy and interdisciplinary collaboration as key factors for inclusive empowerment. Through synergy among academics, the seminar successfully formulated strategic recommendations for developing adaptive, innovative, and globally competitive human resources. It is expected that the outcomes of this activity will serve as a catalyst for achieving sustainable community independence amid the rapidly evolving digital ecosystem. Recognizing the importance of this issue, the seminar was held on March 7, 2026, and comprehensively discussed strategies, insights, and research findings related to human resource transformation in the digital era, including how organizations can become more competitive.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Dita Hendriani; Dwi Junianto

Jurnal Pengabdian dan Pembangunan Lokal 2026 Lembaga Pengembangan Kinerja Dosen

Abstract: Lesson Study is a collaborative process where teachers identify learning problems, plan improvements, implement instruction with one teacher teaching and others observing, evaluate, revise, re-teach, re-evaluate, and disseminate results. This method serves as a reference for HOTS-based classroom instruction aimed at enhancing learning motivation, student achievement, and critical thinking. The community service was conducted at the Tadris Social Sciences Study Program, FTIK, UIN Sayyid Ali Rahmatullah, and MI Podorejo, Sumber Gempol, Tulungagung, through planning, implementation, and reflection stages. This study employed a descriptive qualitative method with a sequential design covering preparation, micro-teaching training, school mentoring, Lesson Study implementation, and comprehensive final evaluation. Observations from this Lesson Study revealed that students demonstrated critical thinking and active participation in learning. This activity is expected to foster synergy among lecturers, teachers, and pre-service teachers in designing, implementing, and evaluating teaching-learning activities, making instructional methods more creative, innovative, and adaptive to technological advancements.

Andiko Tongga; Ellya Niken Prastiwi; MF. Arrozi Adhikara

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Healthcare organizations are increasingly required to preserve the sustainability of their institutional values by ensuring high-quality services, operational efficiency, and rigorous adherence to risk governance frameworks. RSUD dr. Chasbullah Abdulmadjid Bekasi City continues to face considerable challenges in this regard, particularly due to the limited internalization of core organizational values, disparities in the cultivation of an adaptive culture, and inconsistent employee compliance with established risk management procedures. These issues highlight the necessity for a leadership paradigm grounded in service, empathy, and empowerment.This study investigates the extent to which servant leadership influences the creation and protection of corporate values, while examining the mediating roles of strong adaptive culture and employee compliance doing the implementation of risk management. Employing a quantitative explanatory survey design, the research collected responses from 153 hospital employees, and data were analyzed through Structural Equation Modeling (SEM) to evaluate both direct and mediated causal pathways among variables.The findings reveal that servant leadership significantly strengthens creation and protection of corporate values, not only through direct influence but also by enhancing cultural adaptability and reinforcing compliant behavior in risk-related practices. Leaders who embody service-oriented principles are shown to cultivate work environments that foster mutual trust, organizational learning, and value-based decision-making.This study contributes meaningful empirical evidence to the discourse on leadership, organizational culture, and compliance within public hospital settings. Institutional strategies should prioritize continuous leadership development and comprehensive risk governance training to secure long-term performance excellence and reputational resilience.