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This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

This study discusses the analysis of the account opening procedure for E-mas Savings through the digital platform BYOND by Bank Syariah Indonesia. The selection of this topic is motivated by the development of digital services in Islamic banking and the increasing public interest in gold investment products based on sharia principles. The purpose of this study is to identify the procedure for opening an E-mas Savings account and to examine its compliance with sharia accounting principles and DSN-MUI Fatwas. This research was conducted at Bank Syariah Indonesia KCP Tegal Sutoyo using data collection techniques in the form of observation, interviews, and documentation. The study employed a qualitative descriptive approach to obtain an in-depth understanding of the implementation of digital-based E-mas Savings services. The focus of the research was directed toward the stages of the account opening procedure, transaction mechanisms, and the application of sharia principles in digital banking services. The results indicate that the procedure for opening an E-mas Savings account has been implemented in accordance with applicable regulations and sharia principles, although there are still obstacles related to the uneven level of customer understanding regarding digital service mechanisms. In addition, the implementation of digital services through BYOND by BSI is considered capable of providing convenience, efficiency, and flexibility for customers in conducting gold investments without having to visit bank branches directly. Therefore, increased education and socialization for customers are needed so that the utilization of E-mas Savings can run more optimally and enhance public trust in digital-based sharia investment products.

Diaspora remittances are a major and relatively stable external financing source for underdeveloped and developing countries, often surpassing aid and foreign direct investment. Drawing on a narrative review of recent empirical studies, meta-analyses, and country cases, this paper examines how remittances contribute to sustainable finance by affecting economic growth, poverty and inequality, financial inclusion, and environmental outcomes. The evidence shows that remittances generally reduce poverty and enhance financial inclusion, while their growth and environmental impacts are heterogeneous and depend on factors such as financial development, human capital, and institutional quality. The paper argues that targeted policies lowering transaction costs, strengthening and digitizing financial systems, and designing instruments to channel remittances into productive and green investments are essential to fully integrating remittances into national sustainable finance and development strategies.

The implementation of Hospital Management Information Systems (HMIS) has become a strategic imperative to enhance operational efficiency amidst the ongoing global digital health transformation era. This study aims to analyze the determinants of successful HMIS implementation and its impact on service efficiency and patient outcome quality. Employing a narrative review approach with thematic synthesis of literature from PubMed, Scopus, and ScienceDirect databases between 2016-2026, the study evaluates the relationship between technology investment and organizational performance. The synthesis results indicate that while HMIS significantly reduces administrative burdens and medication errors, a "digital paradox" exists where technical efficiency may disrupt interpersonal interactions between healthcare providers and patients if systems are not user-centered. Key success factors include data interoperability (HL7/FHIR standards), human resource readiness, and governance policy support. This study concludes that a patient-centered efficiency model is the fundamental basis for ensuring technology investments yield sustainable added value within the healthcare delivery system.

This study is motivated by the fact that the regulation of securities investment and direct investment in Indonesia still faces legal harmonization issues between the provisions of Law No. 4 of 2023 concerning the Development and Strengthening of the Financial Sector particularly those governing the capital market and Government Regulation No. 63 of 2019 concerning Government Investment. This research aims to analyze the compatibility, substantial differences, and legal implications of the two regulations in the context of establishing an integrated and equitable investment legal system. This study applies a normative juridical approach with a descriptive analysis method. Data were collected using a literature study technique through a review of legislation, legal literature, and related policy documents. Furthermore, the data was analyzed using qualitative data analysis techniques with an emphasis on systematic interpretation and the principle of harmonization of laws and regulations. The results of this study indicate that there is still a lack of synchronization between the regulation of securities investment in the capital market and the mechanism of direct investment by the government, particularly in terms of authority, risk management, and legal accountability. The findings of this study imply the need for improvements to derivative regulations and implementation guidelines that are capable of integrating capital market legal principles with government investment policies in order to create legal certainty and effective management of national investments. Keywords: Legal Harmonization, Securities Investment, and Government Investment

This study examines the legal implications of the regulation of foreign investment (FDI) and domestic investment within the Indonesian legal system, as well as its relation to national economic sovereignty. The background of this research is rooted in the need of developing countries, including Indonesia, to attract investment in order to promote economic growth while still safeguarding national interests as mandated by the constitution. This research employs a normative juridical method with statutory and conceptual approaches. The results show that although foreign and domestic investments are regulated under a single legal framework through Law Number 25 of 2007, there are significant differences in terms of legal subjects, business entities, as well as ownership and sectoral restrictions. These differences do not constitute discrimination, but rather reflect the state’s protective legal policy. On the other hand, foreign investment brings positive impacts such as capital inflow, technology transfer, and market expansion. However, it also poses potential risks, including economic dependency and reduced policy autonomy. Therefore, a balance between investment openness and regulatory control is necessary to ensure that economic sovereignty is maintained and the benefits of investment can be optimally realized for society.

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

The maritime education sector faces complex challenges in preparing competent seafarers amid the rapid advancement of digital technology. This study investigates the effect of artificial intelligence-based simulations and AI-based competency assessments on competency achievement levels among nautical cadets at Indonesian maritime training institutions. The research design employed a convergent parallel mixed-methods approach, integrating quantitative and qualitative methods to gain a comprehensive understanding. Quantitative data were collected from 150 cadets using a validated questionnaire. In comparison, qualitative data were obtained through in-depth semi-structured interviews with fifteen instructors and ten cadets. Multiple regression analysis revealed that the research model significantly predicted cadet competency achievement. The findings indicate that AI-based assessments exert a stronger influence than AI simulations in improving competency. The qualitative exploration highlighted adaptive feedback mechanisms and personalized learning pathways as critical success factors in implementing learning technologies. This study provides empirical evidence for maritime institutions to prioritize strategic investments in AI-based assessment systems while maintaining a human-centered pedagogy. The research contribution lies in integrating fourth industrial revolution technologies into the training, certification, and watchkeeping standards compliance framework for seafarers, thereby strengthening Indonesia's maritime education ecosystem and aligning it with international standards.

Information technology (IT) infrastructure planning plays a strategic role in supporting organizational performance and achieving business objectives. However, many organizations experience misalignment between IT infrastructure planning and organizational needs, leading to inefficiencies, limited system integration, and suboptimal utilization of IT investments (Maulana, 2024; Njanka et al., 2025). This study aims to analyze the suitability of IT infrastructure planning with organizational needs using a quantitative approach. The research framework integrates the Strategic Alignment Model (SAM), Strategic Alignment Maturity Model (SAMM), and COBIT 2019 governance principles. Data were collected through a structured questionnaire distributed to IT managers and system users. A total of 85 valid responses were analyzed using descriptive statistics and gap analysis. The results indicate that IT infrastructure planning is moderately aligned with organizational needs, particularly in supporting operational activities. Nevertheless, significant gaps were identified in system integration, scalability, and long-term infrastructure planning. These findings highlight the importance of continuous evaluation and governance-based IT planning to enhance alignment and ensure sustainable organizational performance.

Financial literacy plays a vital role in enhancing family well-being, particularly in the management of household income and expenditures. As the primary managers of household finances, homemakers need to possess a sound understanding of prudent financial management. This educational program was designed to provide and enhance financial literacy for homemakers who are members of the PKK organization in Mijen Village, Kebonagung District, Demak Regency. The implementation methods included the delivery of financial literacy materials accompanied by relevant examples, interactive discussions and question-and-answer sessions, as well as the provision of financial strategy recommendations aimed at achieving household financial well-being. The results of the program indicate that the core materials can be categorized into financial literacy enhancement, effective financial management, and investment (saving). The majority of participants allocate approximately 70% to 80% of their income to routine expenditures, while the remaining portion is used for non-routine needs and investments or savings.

Rapid developments related to technology are spreading rapidly in human life. The rapid development of this technology definitely brings positive and negative currents in its application. The higher the development, the greater the opportunity for negative impacts for irresponsible people. The utilization of technological developments in the financial sector is considered to greatly facilitate a person in carrying out economic activities. Armed with just one application, someone can make banking transfers, investments and their utilization in other economic activities. However, along with the ease and effectiveness of digital finance, there are also digital crimes that can harm many people in the banking world such as physing, malware, ransomware and so on. This type of research is a normative juridical research that focuses on laws and regulations to provide legal reformulation related to digital financial security finance to strengthen the defense of financial system protection in the digital sector which is very much needed in this increasingly sophisticated modern era.

Leadership training has become a key instrument in public sector reform, driven by expectations that public managers act as strategic leaders to improve organizational performance and public service delivery. However, despite substantial investments, public administration research consistently highlights a gap between leadership training participation and tangible service improvements, particularly in resource-constrained local governments. Existing studies often examine leadership training effectiveness, training transfer, organizational change, and administrative capacity separately, resulting in limited integration across these interconnected processes. This fragmentation restricts understanding of how leadership competencies gained through training are transferred into practice, institutionalized through post-training change initiatives (Aksi Perubahan), and translated into sustainable administrative capacity and service outcomes. To address this gap, this integrative literature review synthesizes and critically analyzes peer-reviewed research on public sector leadership training, focusing on training transfer mechanisms, action-based change initiatives, and administrative capacity development in local governments, using the Tambrauw Regency Government as an illustrative context. The review draws on articles indexed in Scopus, Web of Science, and Google Scholar published between 2016 and 2025, selected based on public sector relevance and theoretical rigor. Using thematic synthesis and conceptual mapping, the findings show that leadership training contributes to service improvement only when supported by a conducive transfer climate, strong organizational commitment, and structured change projects. These change initiatives mediate the transformation of individual competencies into organizational routines, while administrative capacity determines the sustainability of outcomes. The study contributes to administrative capacity theory and provides practical insights for designing effective leadership training policies in peripheral local government contexts.

Sharia-compliant investment in Indonesia has experienced rapid growth, in line with increasing public interest in instruments compliant with Islamic principles. However, market fluctuations remain a major challenge in maintaining the performance of sharia investments, particularly sharia mutual funds. This article analyzes the dynamics of sharia investment in Indonesia in the face of market volatility, focusing on the performance of sharia mutual funds. The research method used is a quantitative approach, with secondary data analysis from various scientific studies and recent statistical data. The results indicate that macroeconomic fluctuations and market conditions significantly influence the performance of sharia mutual funds. Nevertheless, sharia mutual funds continue to demonstrate resilience and certain advantages compared to conventional mutual funds, particularly in the face of market uncertainty. These findings have important implications for sharia investors, investment managers, and policymakers in designing more optimal investment strategies and strengthening the position of sharia mutual funds in an increasingly dynamic market.

The analysis methods used in this study include a case study on the use of closed-loop recycling and an evaluation of biopolymer performance across various industries, both of which are important components in the transformation of the manufacturing industry toward a circular economy. The research findings indicate that recycled materials can reduce carbon emissions by thirty to fifty percent and save production costs by fifteen to twenty-five percent. Artificial intelligence-based sorting technology improves sorting efficiency to 95 percent, and closed-loop recycling maintains the mechanical properties of materials up to 90 percent after four cycles. The degradation rate of biopolymers like PLA and PHA reaches 60-80% within six months, although production costs are still 2-3 times higher. The integrated approach increases resource efficiency by 45% and reduces waste by 60%. To achieve successful implementation, Extended Producer Responsibility (EPR) policies, strategic infrastructure investments, and collaboration from various parties thru the triple helix model must work together.

This study investigates the determinants of capital structure within the healthcare industry, focusing on the influence of asset structure, profitability, and company size. Given the capital-intensive nature of healthcare—characterized by significant investments in medical technology and infrastructure—understanding how these firms balance debt and equity is critical for financial sustainability and operational growth. Using a quantitative approach, this research analyzes a panel dataset of healthcare companies listed on the Indonesian Capital Market from 2018 to 2023. Furthermore, the capital structure is quantified by the debt-to-equity ratio. Meanwhile, asset structure, profitability, and company size are measured by the ratio of fixed assets to total assets, return on assets, and the natural logarithm of total assets, respectively. Moreover, the data are analyzed using multiple linear regression, supported by the classical assumption testing. As a result, asset structure has a significant positive impact on capital structure, aligning with the static trade-off theory. Conversely, profitability demonstrates a significant negative relationship with capital structure, supporting the pecking order theory. Finally, company size positively affects capital structure, indicating that larger firms have greater access to debt financing. These findings suggest that healthcare managers should optimize their asset utilization and internal reserves to maintain an efficient capital structure that supports long-term healthcare delivery and investor confidence.

This community service program aims to improve public literacy and awareness of the Islamic capital market through socialization and educational activities in Telaga Jernih Village, Secanggang District. Islamic financial literacy in rural areas remains relatively low due to limited access to information and education, leading people to prefer traditional investments such as livestock and plantations. The activity was carried out by the Community Service Program (KKN) team in collaboration with the Indonesia Stock Exchange (IDX) as the main speaker and the village government as a supporting partner. The methods used included observation, counseling, interactive discussions, and simple simulations of Islamic investment practices. The results revealed high enthusiasm among participants, reflected in their active engagement and significant improvement in understanding the concepts, principles, and products of Islamic investment. The community began to realize that Islamic capital market investments are not only halal and safe but also offer long-term economic benefits. This activity positively influenced the community’s mindset to view Islamic financial investment as a complementary form of traditional investment. The program also opened opportunities for forming a village-based Islamic investor community and establishing a financial literacy center as a follow-up initiative. Therefore, this program plays a vital role in strengthening Islamic financial inclusion in rural areas and serves as an initial step toward creating a financially literate, independent, and economically productive society.

This research investigates the development of IT-based Automatic Identification System (AIS) data surveillance models supporting maritime safety through integration of advanced information technology, maritime engineering principles, and human factors optimization. AIS technology generates vast real-time vessel movement data creating unprecedented opportunities for safety enhancement through systematic surveillance, collision risk detection, traffic pattern analysis, and incident prevention, yet effectiveness depends critically on intelligent data processing algorithms, reliable IT infrastructure, and competent personnel capable of interpreting surveillance outputs and taking appropriate actions. Through qualitative analysis involving maritime safety authorities, vessel traffic service (VTS) operators, port authorities, marine engineers, IT specialists, data scientists, and maritime training institutions, this study examines how IT-based surveillance models incorporating pattern recognition, anomaly detection, predictive analytics, and crew-centered interfaces can transform maritime safety management from reactive incident response toward proactive risk prevention. Results demonstrate that intelligent AIS surveillance can identify 75-90% of high-risk situations 15-45 minutes before critical events, reduce collision risks by 60-80%, improve traffic management efficiency by 35-55%, and enhance crew situational awareness by 45-65% when integrated with appropriate training programs developing personnel competencies in data interpretation, system operation, and coordinated response. Key implementation challenges include data quality and completeness issues, computational infrastructure requirements, algorithm development complexity, personnel competency gaps requiring substantial training investments, organizational coordination barriers, and privacy/security concerns. Findings reveal that successful AIS surveillance implementation requires holistic sociotechnical approaches integrating IT systems engineering, maritime domain expertise, and human capability development through coordinated design, deployment, and training strategies. This research contributes to maritime safety literature by providing integrated frameworks for IT-based surveillance systems incorporating technical capabilities, operational requirements, and human factors supporting evidence-based safety management.

Interoperability has become a critical enabler of integrated service delivery in contemporary digital government. However, despite significant technological investments, many governments continue to experience fragmented service systems and limited public value outcomes. This study examines how institutional design shapes interoperability capacity and how interoperability contributes to public value creation within digital government frameworks. Employing a qualitative explanatory case study approach, data were collected through semi-structured interviews, document analysis, and institutional observations. The findings reveal that interoperability is not solely a technical function but an institutional capability embedded in governance structures, regulatory frameworks, data standards, and coordination mechanisms. While technical data exchange mechanisms exist, institutional fragmentation, regulatory ambiguity, and limited cross-agency collaboration constrain seamless integration. The study demonstrates that institutional design mediates the relationship between interoperability and public value creation by influencing the effectiveness of integrated service delivery. Public value gains are evident in operational efficiency and accessibility; however, improvements in legitimacy, trust, and service coherence remain incremental where institutional alignment is weak. The research contributes to digital governance literature by conceptualizing interoperability as an institutional construct and highlighting the necessity of governance reform for sustainable public value generation. The findings suggest that governments must prioritize institutional coherence, standardized data governance, and collaborative coordination frameworks to fully realize the transformative potential of digital government.

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.