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Amid the accelerating rhythm of digital culture, academic competition, and the changing patterns of student life in higher education, the formation of Muslim student character has become an increasingly urgent concern. A campus mosque can no longer be viewed merely as a place of worship; it must also be understood as a strategic nonformal Islamic educational space that nurtures spirituality, morality, social awareness, and student identity in a more contextual way. This study aims to analyze the role of the campus mosque as a space for shaping Muslim student character through the Islamic mentoring program at Masjid Syamsul Ulum, Telkom University. This research employs a descriptive qualitative approach based on document study and thematic analysis of scholarly articles, mentoring program documents, and relevant works on campus mosques, religious moderation, and student character education. The findings show that the mentoring program at Masjid Syamsul Ulum is systematically designed through a clear structure, curriculum, methods, evaluation tools, and mentor regeneration, all of which are integrated with the institutional values of Harmony, Excellence, and Integrity. Socioculturally, the program functions not only as a medium for religious instruction but also as a process of value internalization, habituation of religious practice, strengthening of moderation, and construction of Muslim student identity within a technology-oriented university environment. This study proposes a conceptual understanding that the campus mosque can serve as a strategic space for shaping Muslim students who are religious, moderate, collaborative, and adaptive in the digital era.

This study aims to analyze the influence of work discipline, professionalism, and organizational culture on organizational commitment among employees in the Public Service Sector. Organizational commitment is an important factor that reflects employee loyalty and attachment to the institution, while the three independent variables are considered as internal factors that can strengthen this commitment. The method used in this study is associative quantitative with a multiple linear regression approach. Data were collected through distributing questionnaires to 46 respondents based on probability sampling techniques. Data processing and analysis in this study used SPSS software version 27. Based on the results of the study, it was found that there is a significant influence of work discipline on organizational commitment. In addition, professionalism has a significant effect on organizational commitment, organizational culture has a significant effect on organizational commitment. Based on simultaneous hypothesis testing, it is proven that work discipline, organizational culture, and professionalism jointly influence organizational commitment. While the amount of contribution is 54% to organizational commitment, while the remaining 46% of organizational commitment is influenced by other factors such as leadership style, motivation, competence, rewards, job satisfaction, and employee performance. Thus, this study confirms that to increase organizational commitment, government agencies need to strengthen a healthy work culture, enforce discipline, and encourage a professional attitude in the work environment.

This study examines the influence of work discipline, employee motivation, and work environment on employee performance at the Office of Women Empowerment, Child Protection, Population Control, and Family Planning (DP3AP2KB) of Batam City. The research applies a quantitative approach with an associative design to determine the relationship and influence among variables. Data were collected from all employees using a structured questionnaire that had been tested for validity and reliability to ensure the accuracy of the research instrument. The analysis technique used is multiple linear regression to evaluate both partial and simultaneous effects of the independent variables on employee performance. The findings indicate that work discipline, motivation, and work environment collectively contribute significantly to improving employee performance. Individually, each variable also shows a meaningful and positive effect, reflecting the importance of both internal and external factors in shaping employee outcomes and productivity. These results imply that strengthening discipline, enhancing employee motivation, and creating a supportive, comfortable, and conducive work environment are essential strategies for improving organizational performance and achieving institutional goals effectively. Therefore, organizations are encouraged to implement policies and programs that support employee development, maintain a positive work atmosphere, and improve overall work quality in a sustainable manner.

Sustainability accounting plays a very important role for companies, especially in managing the operational impacts on the environment and the surrounding community. Therefore, the implementation of sustainability accounting has a significant impact, particularly in the banking industry sector. This study aims to analyze the effects of implementing sustainability accounting in the banking sector, with Bank Mandiri as a case study. The method used in this research is a qualitative approach, focusing on the paradigm and analyzing the causes and effects of the implementation of sustainability accounting. The results show that the implementation of sustainability accounting affects the operations of Bank Mandiri, especially in efforts to reduce the negative impacts on the environment and society. One of the steps taken by Bank Mandiri is integrating sustainability principles into its operational strategy. Based on these findings, it is recommended that Bank Mandiri continue to strive to improve the company's environmental performance and expand sustainability programs that have a positive impact on society and the environment. In this way, the company can create long-term value not only for internal stakeholders but also for the broader community and the environment.

This study explores how the integrated Resource-Based View (iRBV) and Dynamic Capabilities (DC) explain the early stage of SME internationalization in Indonesia. An exploratory single-case study design is employed on a koi-breeding SME that has engaged in export activities, using a Likert-scale questionnaire to identify VRIN resources, dynamic capabilities, export performance, and internationalization barriers. The findings indicate that the SME possesses relatively strong export market knowledge, network competence, and quality reputation, but remains weak in global certifications, administrative support, and logistical capacity. From a DC perspective, sensing and seizing capabilities are already developed, whereas transforming capability is still limited in terms of reconfiguring the business model, strengthening human resources, and institutionalizing export routines. Overall, the results underscore that the success of SME internationalization is determined not only by the ownership of internal resources, but also by the firm’s ability to reconfigure those resources in the presence of environmental and institutional constraint.

This study aims to analyze the internationalization strategy of SMEs through the integration of SWOT and PESTEL analysis, using a case study of PT Mujnah Kemiri Lombok. SMEs play an important role in the national economy; however, in the process of expanding into international markets, they face various challenges from both internal and external factors that need to be comprehensively identified. Therefore, a strategic analysis is required to understand the factors influencing the success of internationalization. This study employs a qualitative approach with a case study method. Data were collected through in-depth interviews, observations, and documentation related to the export activities of PT Mujnah Kemiri Lombok. Data analysis was conducted by identifying internal factors using SWOT analysis (Strengths, Weaknesses, Opportunities, Threats) and external factors using PESTEL analysis (Political, Economic, Social, Technological, Environmental, and Legal). The results show that the internationalization process of PT Mujnah Kemiri Lombok occurs gradually, starting from the domestic market and expanding into export markets through technological transformation and network expansion. The company’s main strengths lie in its supply chain network, business experience, and adoption of production technology, while its main weakness is the adaptation of human resources to technological changes. From an external perspective, government support acts as a key driving factor, while global price competition and logistics costs remain major challenges. This study is expected to provide both theoretical and practical contributions, particularly for SMEs in formulating appropriate internationalization strategies and enhancing competitiveness in the global market.

Learning motivation is one of the important factors that determine whether a student can succeed in college, especially for students of the Islamic Religious Education Study Program who must balance academic learning and religious values. This study aims to understand the learning motivation of third-semester students of the Islamic Religious Education Study Program at STAI Al-Gazali Soppeng, as well as the factors that influence this motivation. This study used a qualitative approach with descriptive methods. Data were collected through observation, in-depth interviews, and documentation of students selected purposively. Data analysis was carried out in three stages: data reduction, data presentation, and conclusion drawing. The results show that student learning motivation is influenced by internal factors such as learning interests, ideals, and religious awareness, as well as external factors such as the teaching methods of lecturers, the learning environment, and support from surrounding communities. These findings indicate that student learning motivation is in the fairly good category, but still needs to be improved. This study emphasizes the importance of innovation in teaching methods and guidance that combine academic and spiritual to continuously strengthen student learning motivation.

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.

The global environmental crisis requires a development approach that not only focuses on economic aspects but also on ecological sustainability and humanity's moral responsibility toward nature. The perspective of ecotheology views the environment as a trust that must be preserved through spiritual awareness and social practices. This community service aims to internalize the values of ecotheology to strengthen ecological culture and support sustainable village development. The method used is a participatory approach based on community empowerment through three stages: preparation, implementation, and follow-up. The core activities include educating ecotheology values, fish seed distribution, tree planting, and strengthening waste bank management. The results show an increase in ecological awareness among the community, marked by a change in their view of environmental responsibility, the development of eco-friendly habits, and strengthened social solidarity. The integration of spiritual values in ecological practices has proven effective in building a collective culture that supports village sustainability. This program demonstrates that a value-based approach and direct experience can drive a sustainable transformation of ecological behavior.

This community service activity was motivated by the limited capacity of village officials in providing government administration services, particularly in managing correspondence, archiving documents, and implementing standard operating procedures for services. This condition has resulted in the suboptimal quality of public services at the village level. The objective of this activity was to improve the capacity and competence of village officials in providing village government administration services to be more effective, efficient, and accountable. The method used was a participatory approach through the stages of problem identification, joint planning, regulation socialization, technical training, service simulations, and implementation assistance. The subjects of the activity were officials from Kadur Village, North Rupat District, Bengkalis Regency. The results of the activity showed an increase in the officials' understanding and skills in administrative management, the development of a more standardized administrative document format, and a growing collective awareness of the importance of orderly administration as part of good governance. In addition, internal leadership initiatives emerged that encouraged sustainable change within the village government environment. Overall, this activity had a positive impact on improving the quality of village administration services and was the first step towards a more professional transformation of village governance.

Internal governance and psychological safety are key factors influencing employee performance in private universities in Indonesia. Internal governance ensures efficient and transparent operations aligned with institutional goals, whereas psychological safety allows employees to express ideas and take risks without fear of negative consequences. Organizational communication mediates the relationship between these factors and employee performance. This study aimed to assess the impact of internal governance and psychological safety on employee performance in private universities in Banten, with organizational communication as an intervening variable. This study explores how these elements contribute to performance through effective communication. A quantitative approach was employed with a sample of 50 respondents from private universities in Banten. Data were collected via structured surveys, and SmartPLS 4.0 software was used to analyze the relationships between internal governance, psychological safety, organizational communication, and employee performance. This study found that internal governance positively influenced organizational communication, which significantly enhanced employee performance. Psychological safety also contributes to organizational communication but has a minimal direct impact on performance. Organizational communication plays a crucial mediating role in linking governance, safety, and performance. These findings emphasize the importance of strengthening internal governance, fostering psychological safety, and improving organizational communication to optimize employee performance in private universities. By focusing on these factors, universities can create a more supportive environment that enhances employee engagement and effectiveness of the faculty.

This study examines the effect of Environmental, Social, and Governance (ESG) ratings on firm performance and the moderating role of ESG rating disagreement within the Indonesian capital market. Using a panel dataset of 63 companies listed on the Indonesia Stock Exchange from 2021 to 2023 and employing a fixed-effects regression model, the analysis measures firm performance with Tobin’s Q, ESG ratings from Refinitiv Eikon, and ESG rating disagreement as the standard deviation between Refinitiv and Bloomberg scores. The empirical results indicate that ESG ratings do not have a statis-tically significant effect on firm performance, and ESG rating disagreement does not significantly moderate this relationship. These findings suggest that ESG-related information has not yet been fully internalized into firm valuation in Indonesia, with current ESG practices perceived as largely symbolic rather than substantively integrated into corporate strategy. The study concludes that both ESG ratings and rating disagreement fail to serve as effective mechanisms for enhancing firm performance in the Indonesian context, reflecting the early-stage development and compliance-driven nature of ESG adoption in emerging markets.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

This study try to examine the impact of institutional, managerial, and public kepemilikan structures on the level of environmental, social, and governance (ESG) practices in manufacturing companies listed on the IDX between 2020 and 2024. This study's findings are supported by increasing transparency and business continuity, also in guiding ESG practices. The research method that is used is quantitative analysis using panel regression analysis. The study's sample consists of 27 manufacturing companies selected using the purposive sampling method, yielding a total of 135 observations over of a few years. The analysis's findings indicate that all the ownership do not significantly affect ESG. Conversely, company size and employee productivity as control variables have a positive impact on the ESG threshold. This shows the structure of kepemilikan is not the most important factor in determining ESG transparency for Indonesian manufacturing companies, which are primarily focused on the importance of jangka pendek. Implicitasi penelitian ini mengindikasi bahwa pengungkapan ESG is more negatively impacted by internal company capacity than by stock composition, therefore external regulations and technical assistance are crucial factors in guiding business operations.

This study aims to analyze the implementation of market ethics from the perspective of Islamic economics on the behavior of business actors at Mandiri Jaya Jatimulyo Market, South Lampung Regency. Islamic market ethics are viewed as a moral instrument that guides economic activities to operate fairly, honestly, and oriented toward public welfare. This research employs a qualitative approach with a descriptive-analytical design. Data were collected through in-depth interviews, observations, and documentation involving business actors actively engaged in daily market transactions. The findings reveal that Islamic market ethical values, such as honesty, transparency, and moral responsibility, have been applied in trading practices; however, their implementation remains partial and largely dependent on individual moral awareness. Religiosity, economic pressure, the social environment of the market, and the level of Islamic economic literacy are identified as key factors influencing ethical behavior. This study concludes that strengthening Islamic market ethics in traditional markets requires a comprehensive approach involving continuous education, the development of an ethical market culture, and institutional support to ensure sustainable internalization of Islamic values.

This study aims to analyze the influence of work motivation on employee productivity at Kerupuk Uenak Bu Rina, a home-based industry in Boyolali. This research uses a descriptive qualitative approach with data collection techniques through in-depth interviews and direct observation at the business location. The results indicate that work motivation derived from internal factors such as satisfaction with received wages and a familial work environment, as well as external factors in the form of appreciation from the owner, significantly influence employee morale and work output. Employee productivity levels are reflected in the consistency in meeting production targets for two types of crackers and the ability to adapt to demand fluctuations. These findings suggest that improving productivity in micro-enterprises like this one depends not only on technical operational aspects but is also greatly influenced by how work motivation is managed. This research provides practical contributions regarding the importance of paying attention to human resource aspects in managing operational risks and improving the performance of small-scale businesses.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.

In the era of information and globalization, critical thinking skills have become an essential competence for children, including students in Islamic boarding schools. These skills include the ability to ask questions, seek and evaluate evidence, compare alternatives, and solve problems logically. Islamic boarding schools inherently provide a disciplined environment grounded in religious values that supports the development of critical thinking. However, observations at Raudlatul Hanan Islamic Boarding School reveal several challenges, such as low social sensitivity, limited constructive conflict resolution, and the absence of consistent critical thinking habits. These conditions have the potential to hinder students’ adaptability and problem-solving abilities in the future. To address these issues, a program entitled “Optimizing Children’s Critical Thinking Character through the Internalization of Socio-Environmental Sensitivity Values” was implemented using a Participatory Action Research (PAR) approach. This approach actively involved students, ustadz/ustadzah, and Islamic boarding school administrators from problem identification through planning, implementation, and reflection. The activities included character education seminars, critical discussions, group competitions, and interviews aimed at fostering social sensitivity, reducing exclusive attitudes, and strengthening critical thinking skills from an early age. The results indicate high and enthusiastic student participation throughout all activities, leading both students and administrators to hope that the program will be implemented sustainably on an annual basis.

The rapid growth of e-commerce in Indonesia has encouraged businesses to adopt digital marketing strategies supported by effective information management. Marketplace platforms such as Shopee provide extensive marketing data with strategic value; however, its utilization requires a structured system. This study aims to analyze the implementation of Marketing Information Systems in supporting digital marketing strategies on the Shopee e-commerce platform. The research employs a qualitative descriptive approach through literature review and indirect observation using internet-based scholarly sources. Data were collected from relevant national and international journals and analyzed descriptively to identify the roles, components, and influencing factors of Marketing Information Systems. The results indicate that Marketing Information Systems play a significant role in supporting digital marketing decision-making through the management of internal records, marketing intelligence, marketing research, and decision support systems. Furthermore, the implementation of Marketing Information Systems on Shopee is influenced by information technology development, company size and scale, consumer behavior, competitive environment, and corporate strategy and objectives. This study is expected to contribute theoretically to the development of digital marketing studies and provide practical references for e-commerce businesses in optimizing data-driven marketing strategies.

The economic valuation of natural resources (NR) is an important instrument in supporting evidence-based decision-making, particularly in sustainable environmental management. Cost–Benefit Analysis (CBA) serves as a primary approach to assess the economic feasibility of programs or policies by integrating all benefits and costs, including non-market values. This article presents a systematic literature review of studies employing CBA for NR valuation during the period 2010–2024, based on searches in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, and Google Scholar, using stringent selection criteria. The review findings indicate that CBA has been widely applied in forest management, biodiversity conservation, land rehabilitation, water and air pollution control, and ecotourism development, providing a quantitative depiction of economic feasibility through indicators such as Net Present Value (NPV), Benefit–Cost Ratio (BCR), and Internal Rate of Return (IRR). Key challenges were identified in non-market valuation, long-term uncertainty, data limitations, and sensitivity to discount rate assumptions. These findings underscore the importance of integrating environmental valuation methods, conducting comprehensive sensitivity analyses, and adopting multidisciplinary approaches to strengthen the application of CBA in sustainable NR management, while also offering strategic recommendations and directions for future research for policymakers and environmental economics scholars.