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The COVID-19 pandemic has presented unprecedented challenges, requiring organizations to adapt swiftly and navigate through uncertainty. Agile leadership has emerged as a critical factor in effectively managing crises and ensuring business sustainability. This study explores the role of agile leadership in crisis management, emphasizing the lessons learned from the COVID-19 pandemic. By analyzing case studies and best practices, this paper highlights the key attributes of agile leaders, such as adaptability, resilience, and the ability to foster innovation under pressure. Furthermore, it examines how agile leadership principles can be applied to develop sustainable business practices in a volatile and complex environment. The findings of this study provide actionable insights for organizations aiming to enhance their crisis response capabilities and promote long-term sustainability.  

The development of e-commerce has significantly transformed consumer behavior, particularly among Generation Z. This study examines the impact of e-commerce on the consumptive behavior of Gen Z students at STIE Cendekia Bojonegoro, Indonesia. E-commerce platforms offer easy access, a wide range of products, and various promotional features that influence consumer purchasing decisions. Using a quantitative approach with a survey design, this study investigates how promotions, social media, and other factors impact Gen Z's purchasing behaviors. The results reveal that social media has a more substantial influence on consumptive behavior than traditional promotional strategies, which were found to be less significant. This highlights the importance of social media in shaping the shopping habits of Gen Z. The findings contribute to a better understanding of e-commerce's role in influencing consumer behavior and offer recommendations for businesses and educational institutions to address the challenges associated with impulsive purchasing and financial management among students.

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

This study aims to analyze the influence of capital, digitalization skills, and financial management on the performance of culinary MSMEs in Bojonegoro Regency. The method used is quantitative. The research sample consisted of culinary MSMEs in Bojonegoro which were taken using random sampling techniques. Data were collected through a Likert scale-based questionnaire and analyzed using multiple linear regression with SPSS software. The results of the study show that capital, digitalization skills, and financial management have a significant positive effect on MSME performance, both partially and simultaneously. Adequate capital provides opportunities for business development, digitalization skills increase competitiveness through efficiency and market reach, while good financial management supports business stability and sustainability. These findings provide practical implications in the form of the need for training, facilitation of access to capital, and increasing financial literacy for MSME actors. This research also provides a basis for local governments to formulate policies that support the development of MSMEs in the digitalization era.

This study aims to analyze the influence of knowledge and motivation on accounting students' interest in choosing a career in taxation. The case study was conducted on students of the Accounting Study Program, Dua Saudara Bitung College of Business and Management and Petra Bitung College of Economics. The low interest of students in pursuing a career in taxation is often caused by a lack of knowledge about taxation and existing job opportunities. This study uses a quantitative approach with a survey method through a questionnaire. The results of this study are that Tax Knowledge (X1) has a significant and positive influence on Career Interest in Taxation (Y). This can be seen from the calculated t value of 4.157 which is greater than the t table (1.66543) and a very small significance value (0.000 0.05). Motivation (X2) has a significant and positive influence on Career Interest in Taxation (Y). The t-value for motivation is 3.059, which is greater than the t-table (1.66543), with a significance value of 0.003 0.05. It is concluded that both Tax Knowledge (X1) and Motivation (X2) have a significant influence on Career Interest in Taxation (Y) at the Bitung Dua Sudara Business and Management College and the Bitung Petra College of Economics. This shows that to increase career interest in taxation, it is important to develop knowledge and motivation related to the field. These two variables positively influence an individual's desire to pursue a career in the taxation profession.

Matrix organizational structures are increasingly being used by multinational companies in response to the complexities of global account management (GAM). This article explores the challenges and opportunities in implementing a matrix structure for GAM through a qualitative, case study-based approach. The study was conducted across four global companies in the technology and manufacturing sectors. The results show that matrix structures enhance cross-functional and cross-regional coordination, but also create role conflict, authority ambiguity, and high communication burden. This study provides strategic insights for top management to balance the need for global integration and local adaptation in the context of global strategic account management.

This study discusses the implementation of the halal SPA tourism concept in salons and SPAs in Padang City, amidst the growing halal tourism sector that emphasizes Islamic values. The purpose of this research is to describe the application of product, service, and management aspects based on halal standards. A descriptive qualitative approach was used, employing observation, interviews, and documentation methods across 10 salons and SPAs. Data were analyzed through reduction, presentation, and conclusion techniques. The results show that most salons and SPAs have begun to implement the halal tourism concept, including separate treatment rooms, the use of certified halal products, and the provision of prayer facilities. Muslimah Beauty Care stands out with its Islamic prayer books and magazines, while OK SPA and Beauty Lounge have adopted Islamic SOPs, including greetings and prayers. However, there are still inconsistencies in implementation, particularly in uniformity of Islamic dress for staff and product halal certification. Overall, salons and SPAs in Padang are making efforts to follow the halal tourism concept but require improvement in implementation to meet optimal standards.

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

This study investigates the impact of real and accrual earnings management on idiosyncratic risk, with a focus on the moderating role of good corporate governance, proxied by managerial ownership, in manufacturing firms listed on the Indonesia Stock Exchange from 2020 to 2022. Using moderated regression analysis, the findings reveal that both real and accrual earnings management practices negatively affect idiosyncratic risk, suggesting that earnings management may serve as a risk mitigation tool under efficient contracting perspectives. However, managerial ownership exhibits divergent effects: while it strengthens the risk-reducing impact of real earnings management, it unexpectedly amplifies the idiosyncratic risk associated with accrual earnings management, potentially due to managerial motivations to meet financial targets. These results highlight the complex role of corporate governance in earnings management, as it may act as both a stabilizing and risk-amplifying factor depending on the type of earnings management practiced. The study underscores the need for stakeholders to critically evaluate earnings management and corporate governance practices, while encouraging future research to include additional variables to further explain idiosyncratic risk determinants. The study's Adjusted R Square value of 8.1% indicates that other significant factors affecting idiosyncratic risk were not captured in this analysis.

This study aims to analyze the effect of financial literacy and the application of financial records on the performance of MSMEs in Bojonegoro District, with a focus on angkringan businesses. This research uses quantitative methods with descriptive and associative approaches. Data were collected through questionnaires and analyzed using SPSS. The results showed that the application of financial records had a significant effect on the performance of MSMEs while financial literacy did not show a significant effect. Simultaneously, financial literacy and financial records have a significant effect on performance. This research confirms the importance of good financial management through structured records to improve the sustainability of MSME businesses, especially in the context of micro businesses such as angkringan.

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

In the current era of globalization and technology, computers, RFID are examples of information technology tools that are indispensable for meeting human needs in almost every aspect of life, including the management of infrastructure and equipment lending.According to direct research at Widya Praja Ungaran Vocational School, there are only two workers who handle facilities and infrastructure. In carrying out their work assignments, they still experience difficulties. Excess workload and the process of borrowing tools that still lacks a sense of responsibility, so that the results of the work are not maximized.The existence of increasingly sophisticated technology, the management of infrastructure and equipment lending can be done with the help of technological tools that will be implemented in this school. This research aims to make it easier to administer, because this school has not yet added a new workforce.This research can be designed with the help of software (Bootstrap, MySql), programming (PHP, Arduino IDE) and equipment (NodeMCU ESP8266, RFID, LCD, I2C, buzzer, power supply, breadboard, jumper cables, resistors, LEDs) to provide data information. more accurate, effective, efficient and provide a good working atmosphere in this school. It is hoped that this research can reduce work overload and create a sense of responsibility in borrowing equipment, using local networks (wifi / handphone) and computers or laptops, with the research method used is research and development (R&D).

Social media has become an integral part of students’ lives and is increasingly being used as a means of interactive learning. This study aims to analyze the effectiveness of social media use in supporting students’ learning process, by highlighting the benefits, challenges, and solutions that can be applied. The research method used is a qualitative approach with case studies, in-depth interviews, and thematic analysis. The results of the study indicate that social media provides flexibility in accessing learning materials, increases academic engagement, and facilitates discussion and collaboration between students and lecturers. However, there are several challenges, such as distraction, unguaranteed validity of information, lack of structure in learning, and gaps in access to technology. To overcome these challenges, strategies are needed such as good time management, increasing digital literacy, active roles of lecturers in directing learning, and institutional support in increasing access to technology. With the implementation of the right strategy, social media can be an effective tool in supporting interactive learning, improving students’ academic quality, and encouraging educational transformation in the digital era.    

Sustainable water resource management is a crucial issue, especially in horticultural agricultural areas such as Berastagi, Karo Regency, North Sumatra. This area is known for its abundant water resources, but the challenge in optimizing water distribution and quality is still a problem. This study aims to analyze the level of community participation in water resource management in Berastagi and to develop a sustainable management strategy using the SWOT approach. The method used in this study is a SWOT analysis that considers strengths, weaknesses, opportunities, and threats in water management. The results show that community participation in technical aspects is quite high, but still low in terms of planning and evaluation. The main strength factors are abundant water resources and support from the farming community, while weaknesses lie in limited infrastructure and water pollution from agricultural activities. The main opportunities for sustainable water management include irrigation modernization and increased government regulation, while the main threats are the impacts of climate change and the use of chemicals in agriculture that have the potential to pollute water. From this SWOT analysis, it is recommended to develop technology-based irrigation infrastructure, increase socialization and community education to increase involvement in water management, and collaboration between the government, community, and research institutions. It is expected that this strategy can strengthen sustainable and adaptive water resource management in the Berastagi horticultural area.

This study aims to determine and analyze the effect of the level of understanding of the principles of good governance on financial performance at the Bireuen Regency Financial Management Agency. This study uses a quantitative research method. The population in this study were all employees at the Bireuen Regency Regional Financial Management Agency, with a sample size of 77 people. Data were collected by distributing questionnaires, and the results were processed quantitatively using SPSS 22. Based on the results of the study with partial hypothesis testing (t-test) showed that the variable Level of Understanding of the Principles of Good Governance (X) has a t-value of 3.321 while t-table is 1.665. This means that t-count> t- table, so the results of the study reject H0 and accept H1. So it can be concluded that partially the variable Level of Understanding of the Principles of Good Governance has a positive effect on the Financial Performance of Bireuen Regency at the Bireuen Regency Regional Financial Management Agency.

Hypertension is a disorder characterized by elevated blood pressure originating from abnormalities in blood vessels, leading to impaired delivery of oxygen and nutrients to essential body tissues. Family involvement in assisting relatives afflicted with hypertension constitutes a supportive mechanism to facilitate effective self-care management of the condition.This study aimed to investigate the correlation between familial support and self-care management in hypertensive patients at Tuminting Health Center. Cross-sectional methods. The study sample comprised 49 individuals selected by purposive sampling. A questionnaire was employed as the study instrument. The gathered data was analyzed with the SPSS 16.0 software employing the Chi Square statistical test at a significance level (α) of <0.05. The results indicated that the predominant age group was 56-65 years, including 27 respondents, which represents 55.1%. The majority of respondents were female, totaling 39 individuals, accounting for 79.6%. The most common educational attainment was high school, with 22 respondents, corresponding to 44.9%. The statistical test yielded a P value of 0.0001, which is less than the alpha value (α) of ≤0.05. This study concludes that a correlation exists between family support and self-care management in hypertension patients at Tuminting Health Center. The findings of this study are anticipated to serve as a resource for individuals with hypertension, emphasizing the importance of self-care management to prevent problems and facilitate recovery.

This study examines the fundraising strategies implemented by LAZISNU East Java to increase the collection of Zakat, Infak, and Sedekah (ZIS) funds. Using a qualitative approach, this research identifies both online and offline fundraising methods. Online strategies include utilizing websites, social media, and crowdfunding platforms to expand donor reach. Meanwhile, offline strategies involve fundraising through donation boxes, religious events, and collaborations with various organizations. The findings indicate that combining digital and conventional strategies can enhance donor participation, strengthen transparency, and build public trust in ZIS fund management. Factors such as institutional legality, well-structured programs, and social media utilization also contribute to the effectiveness of fundraising efforts. Thus, adaptive and innovative fundraising strategies play a crucial role in optimizing ZIS fund collection and ensuring the sustainability of philanthropic-based social programs

Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study aims to analyze the effect of return on asset (ROA), current ratio (CR), and company size on the value of companies in the metal and similar industrial sub-sector listed on the Indonesia Stock Exchange during the 2021-2022 period. The research was motivated by the need to understand how financial indicators and company characteristics influence the overall market value of companies in this particular industry. The hypothesis of the study was formulated based on theoretical frameworks and previous empirical research findings. To conduct this study, a purposive sampling method was employed, which involved selecting companies based on certain predetermined criteria. A total of 58 companies from the metal and related sectors were included in the sample. Data for the study was gathered from annual financial reports and analyzed using multiple linear regression techniques to test the proposed hypotheses.The results indicate that company size does not have a significant effect on the company value, suggesting that factors such as financial performance may be more crucial in determining value than the size of the company itself. However, the study found that both return on assets (ROA) and current ratio (CR) have a significant positive impact on company value. These findings emphasize the importance of efficient asset management and liquidity in increasing a company’s market value. This study contributes to a deeper understanding of the financial factors that influence the value of companies in the metal and industrial sectors and provides insights for investors and management.

This study evaluates the investment feasibility of UD Al-Mustofa, a tobacco business in Kendal, by considering aspects of production, storage capacity, waste management, and market expansion opportunities. UD Al-Mustofa is strategically located, ensuring high mobility, optimal production scale, and an effective waste management system, which includes recycling solid waste into organic fertilizer, processing liquid waste, and mitigating gas emissions by conducting tobacco drying in areas far from residential zones. Although the business has not yet obtained certification for international markets, financial analysis indicates that investment in this venture is viable. The calculations show a payback period of 2.01 years, significantly shorter than the projected 10-year investment lifespan. The Net Present Value (NPV) reaches IDR 489,345,567, indicating positive returns, with a profitability index of 0.854. The Internal Rate of Return (IRR) of 46% significantly exceeds Bank Indonesia’s interest rate of 5.75% in 2024, while the Average Rate of Return (ARR) of 78.8% is higher than the cost of capital. Based on these findings, UD Al-Mustofa has strong potential for further development, both in terms of production and market expansion..