Publication Search

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

Manual teaching journal management at SMA Negeri 1 Kayen frequently leads to documentation inefficiencies, risks of data loss, and challenges in the teaching supervision process. This research tends to design and develop a web-based teacher teaching journal information system employing the CodeIgniter 3 framework with a Model-View-Controller (MVC) architecture. The system was improved employing the Waterfall methodology, comprising requirements analysis, system design, implementation, testing, and maintenance phases. The system integrates four user roles—administrator, teacher, student, and supervisor—to support the digitalization of recording processes, real-time teacher attendance verification by students, and centralized activity monitoring. Black Box Testing outcomes present that all system functions, involving authentication, data management, and reporting, operate 100% in accordance with user requirements. The implementation of this system effectively reduces administrative time compared to manual methods while enhancing the accountability and transparency of teaching journal management within the school. With centralized data integration, this system helps as an effective solution for supporting data-driven managerial decision-making in education.

The advancement of digital technology has significantly transformed organizational decision-making, particularly in modern leadership contexts that demand rapid and data-driven responses. Artificial Intelligence(AI) has emerged as a strategic technology capable of enhancing accuracy, speed, and effectiveness in decision-making through comprehensive data analysis. This study aims to analyze the role of AI in supporting leadership decision-making and its implications for organizational effectiveness using a narrative literature review approach. Secondary data comprising peer-reviewed national and international journal articles were analyzed to identify patterns, themes, and interactions between AI, leadership, and decision-making processes. The findings indicate that AI functions not only as a data analysis tool but also as a strategic element that strengthens leaders’ capabilities in evidence-based decision-making, improves team coordination, and optimizes organizational processes. Thematic synthesis identified three main domains analytics and predictive capabilities, leadership strategies, and implementation challenges that form the basis for integrating AI into managerial practice. This study contributes theoretically by expanding the digital leadership and technology-based decision-making framework and practically by providing guidance for organizations to optimize AI utilization to enhance decision quality and efficiency. The research also offers directions for future empirical studies to explore AI-leadership interactions across various organizational sectors, supporting more adaptive, effective, and data-driven decision-making in the digital era.

This study aims to analyze the strategies employed by madrasah principals to enhance teacher professionalism through the implementation of managerial functions, academic supervision, entrepreneurship, and socio-spiritual leadership at MAN 1 Bandung and MAN 2 Bandung. The study employs a qualitative approach using a descriptive case study method. Data collection techniques included in-depth interviews, participatory observation, and document analysis, while data analysis was conducted using the Miles and Huberman model through the stages of data reduction, data presentation, and drawing conclusions. The research findings indicate that strategies for enhancing teacher professionalism begin with needs-based planning, followed by strengthening clinical academic supervision, fostering a collaborative and innovative work culture, and implementing continuous evaluation. The implementation of these strategies has a positive impact on improving teachers’ pedagogical and professional competencies, work discipline, and the quality of learning. The novelty of this research lies in the discovery of the “Resilient Professionalism” model a model of teacher professionalism that emphasizes resilience and adaptability to changes in curriculum, technology, and educational dynamics. This model is built through the synergy of the spiritual-managerial leadership of the madrasah principal and the collective efficacy of teachers to achieve sustainable quality in Islamic education.

Digital transformation has intensified scholarly interest in leadership; however, existing research predominantly emphasises leadership styles and strategic orientations, leaving the role of micro-level leadership behaviours underexplored. This qualitative systematic literature review synthesises prior studies to examine how everyday leadership behaviours function as behavioural antecedents of organisational performance in digital transformation contexts. Drawing on a structured review of interdisciplinary literature, the study identifies cognitive, relational, and adaptive leadership behaviours as central mechanisms through which digital initiatives are translated into performance outcomes. The findings reveal that micro-level behaviours—such as sensemaking, empowering communication, psychological safety cultivation, and behavioural flexibility—indirectly shape organisational performance by fostering digital capabilities, innovative work behaviour, and employee resilience. By shifting the analytical focus from abstract leadership constructs to observable behavioural micro-foundations, this review contributes to digital leadership and organisational performance literature and offers integrative insights for future empirical research and managerial practice

Marriage confirmation services are often hampered by manual procedures, leading to delays and administrative errors. This study aims to design and implement a web-based Marriage Confirmation Information System to facilitate registration, document uploads, and online monitoring of verification status and court schedules. The system was developed using the PHP programming language and MySQL database using the Waterfall method, encompassing analysis, design, implementation, and testing. The results show that the system is capable of optimally performing all managerial functions, from document validation to report automation. Black Box testing confirmed that all features functioned as expected and were easy to use. In addition to improving bureaucratic efficiency, the system ensures data security through login encryption and provides transparency through real-time status tracking. The presence of this platform significantly saves time and transportation costs for the public, as bureaucratic processes can be monitored from anywhere. In conclusion, this system successfully supports the digitalization of public services and improves the quality of administration within the Office of Religious Affairs (KUA) and Religious Courts, thereby realizing more effective, efficient, accountable, and modern governance for all levels of society

The adoption of holocratic leadership systems has become a crucial strategy for startups navigating market volatility, which demands organizational agility through the elimination of traditional hierarchies. This study aims to analyze the transformation of the Human Resource (HR) department's role within holocratic systems and its impact on HR efficiency in startup environments. Employing an integrative literature review approach, this research synthesizes various findings from reputable global and national journals published within the last five years to map the shifts in managerial functions. The results indicate that in structures devoid of conventional managers, the HR role transforms from a controlling authority into a system architect and governance facilitator that maintains compliance with the organizational constitution. HR efficiency is achieved through clear authority distribution within dynamic roles, transparent peer-to-peer feedback mechanisms, and the removal of slow bureaucratic coordination costs. The contribution of this research lies in the formulation of the "HR-as-a-Platform" conceptual model, which shifts the focus of management practices from personal supervision to systemic infrastructure optimization. The practical implications provide a guide for startup founders to re-engineer HR functions to support individual autonomy without sacrificing operational stability. This study confirms that the success of non-hierarchical organizations relies heavily on the integration of radical autonomy and robust digital protocols facilitated by the newly defined HR function.

This study aims to describe and analyze the implementation of life skills-based Islamic education management at the Al-Hidayah Integrated Islamic Boarding School in Jambi Province. The study used a descriptive qualitative approach, combining observation, in-depth interviews, and documentation studies to obtain a comprehensive overview of the ongoing managerial process. The results indicate that the implementation of life skills-based Islamic education management is carried out through four main management functions: planning, organizing, implementing, and evaluating. Each function is designed to integrate Islamic values ​​with the development of skills relevant to the students' lives. The Islamic boarding school emphasizes strengthening personal, social, academic, and vocational skills, systematically integrated into the curriculum and activities. This approach not only enhances practical skills but also fosters religious character, independence, and prepares students to face the demands of the modern era. These findings confirm that effective and targeted educational management is key to developing a competent and competitive generation of students.  

This study aims to analyze the role of the Protocol Division in supporting the activities and performance of regional leaders, particularly from the functional and interpersonal aspects in local government administration. The study employs a qualitative approach using Qualitative Secondary Analysis (QSA) through a review of literature, policy documents, and relevant previous research on protocol functions within government organizations. The analysis is grounded in organizational role theory and managerial role concepts. The results indicate that the Protocol Division plays a strategic role in supporting the effectiveness of regional leaders’ duties through two main dimensions. First, the functional role, which includes managing the regional leader’s activity agenda, organizing protocol-related events, arranging official ceremonies, and coordinating with regional apparatus and relevant institutions to ensure smooth implementation of government activities. Second, the interpersonal role, which encompasses acting as a communication liaison between the regional leader and various stakeholders, facilitating inter-agency working relationships, and supporting the representative function of the regional leader in official and community social events. The findings suggest that the successful execution of regional leaders’ activities is influenced not only by the leaders’ own leadership capacity but also by the effectiveness of organizational support from units that assist leadership, such as the Protocol Division. This role contributes to enhancing coordination effectiveness, ensuring smooth implementation of government activities, and strengthening the image and authority of regional leaders in performing their leadership functions. Therefore, strengthening institutional capacity, improving human resource competencies, and utilizing information technology in managing leadership activities are crucial factors in optimizing the role of the Protocol Division in local governance.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

Zakat is a key instrument in the Islamic economic system, functioning as a mechanism for income redistribution and poverty alleviation. However, zakat management at the level of mosque-based Zakat Collection Units (Unit Pengumpul Zakat/UPZ) still faces significant challenges, particularly in terms of managerial capacity, administrative systems, and institutional governance. This community service project aims to optimize the collection and distribution of zakat through capacity building of the UPZ management at Al-Hidayah Mosque, Mandailing Natal. The study employed a participatory approach consisting of observation, joint planning, socialization, training, mentoring, and evaluation stages. Data were collected using observation, interviews, and structured questionnaires administered through pre-test and post-test to measure participants’ knowledge improvement. Data analysis was conducted using a descriptive comparative method to assess changes before and after the intervention. The results indicate a significant improvement in the managerial capacity of UPZ administrators, as reflected by an increase in the average score from 55% in the pre-test to 80% in the post-test. In addition, improvements were observed in zakat management practices, including the establishment of simple financial recording systems, the development of a structured database of donors (muzakki) and beneficiaries (mustahik), and enhanced transparency and accountability. Qualitatively, the program also fostered behavioral change among administrators, the emergence of local leadership, and increased public trust in the UPZ. This study concludes that participatory-based socialization, training, and mentoring are effective in strengthening institutional capacity and optimizing zakat management at the grassroots level. The findings highlight the importance of governance and capacity building in enhancing the effectiveness of community-based zakat institutions.

This study aims to analyze the implementation of management functions of Village-Owned Enterprises (BUMDes) in increasing Village Original Revenue (PADes) in Saneo Village, Woja District, Dompu Regency. A qualitative descriptive approach was employed using interviews, observations, and documentation as data collection techniques. The informants consisted of village government officials, BUMDes managers, and community members. Data were analyzed using the Miles and Huberman model, including data reduction, data display, and conclusion drawing. The findings reveal that management functions, namely planning, organizing, actuating, and controlling, have been implemented in BUMDes management, although not yet optimally. Supporting factors include village government support, initial capital availability, management commitment, and community participation. Meanwhile, inhibiting factors include limited human resources, weak supervision systems, dependence on village funds, and limited market access. BUMDes has contributed to Village Original Revenue and supported village fiscal independence, although its contribution remains relatively limited. Therefore, strengthening managerial capacity, improving management quality, and developing more innovative business units are necessary to enhance the sustainable contribution of BUMDes to Village Original Revenue.

This study explores the intellectual structure and research trends surrounding ethnocentrism in multinational corporations (MNCs) through a bibliometric mapping approach, with particular attention to cross-cultural management and workforce diversity studies. An initial dataset of 200 records was retrieved using Publish or Perish from Google Scholar and Crossref, of which 96 peer-reviewed journal articles published between 2020 and 2025 were retained following a PRISMA guided screening process. Bibliometric analysis was conducted using VOSviewer to examine keyword co occurrence, network relationships, and thematic density. The results indicate that ethnocentrism functions as a central organizing concept within the literature, closely associated with cultural differences, expatriation, workforce diversity, and organizational practices in multinational contexts. Temporal patterns observed in overlay and density visualizations suggest a growing scholarly emphasis on practice-oriented and context-specific perspectives, particularly in relation to managerial and organizational implications in global operations. Overall, this study offers a structured synthesis of existing research, highlights emerging thematic directions, and provides a foundation for future empirical and comparative inquiries into cultural diversity management in multinational corporations.

This research aimed to analyze the role of the secretariat in maximizing office administrative service funtions within the secretariat division of the departement of trade, industry, and cooperatives and SMEs of sikka regency. This research used a qualitative approach with data colletion techniques including interviews, observations, and document studies. The key informant in this research was the head of the secretariat division. Data analysis was conducted interactively through the stages of data colletion, data reduction, data presentation, and conclusion drawing. The result showed that the secretriat has carried out office administrative functions systematically and in a structured manner, covering routine, technical, analytical, interpersonal, and managerial functions. The management of correspondence and archives has been implemented following the established procedures, although it remained largely manual and faced challenges such as delays in letter numbering and limited supporting facilities. The utilization of information technology through the srikandi application has proven to improve work efficiency, however, it still requires enhanced human resource competencies and stronger technological infrastructure support. In terms of analysis and reporting, the secretariat played an important role in preparing administrativereports and providing accurate data to support managerial decision-making. Furthermore, the secretariat also held a strategic role in fostering coordination, communication, and harmonious working relationships within the organization.

Curriculum management is a strategic component of Islamic education because it plays an important role in achieving educational objectives and internalizing Islamic values within the learning process. Nevertheless, in practice, many schools continue to face managerial challenges in implementing the curriculum effectively. This study aims to evaluate curriculum management at MTs Persis 23 Cirengit based on the core functions of Islamic Educational Management, namely Planning, Organizing, Actuating, and Controlling (POAC). The research employed a qualitative approach using a case study design. Data were collected through in-depth interviews, direct observation, and document analysis, and were analyzed using an interactive analysis model. The findings reveal that the POAC functions have been formally applied but have not yet operated as an integrated managerial cycle oriented toward continuous quality improvement. Curriculum planning remains largely procedural, organizing is not sufficiently participatory, implementation depends heavily on individual teacher capacity, and supervision is mostly administrative with limited follow-up actions.

Islamic character education has become a central focus of madrasah education; however, its planning is often implemented normatively without adequate managerial and evaluative mechanisms. This study aims to analyz ethe planning of Islamic character educationatMTs Persis 23 by examining the alignment betweent he madrasah’s strategic direction, curriculum, instructional practices, habituation programs, and character evaluation. Using a qualitative case study approach, data were collected through document analysis, classroom and school observations, and in-depth interviews with the head of the madrasah, the vice principal for curriculum, and home room teachers. Data were analyzed thematically to identify patterns of planning, implementation, and evaluation. The findings reveal that the madrasah has established a strong strategic foundation for character education through its vision, mission, and religious school culture, positioning character development as a core educational objective. Character values are integrated in to the Madrasah Operational Curriculum, lessonplans, and daily habituation activities functioning as a hidden curriculum. Nevertheless, the planning of character education remains weak at the operational level, particularly due to the absence of m easurable behavioral indicators, standar dizede valuation instruments, and systematic documentation of students’ character development. This study highlightsthe gap between normativ estrategic intentions and managerial implementation. It recommends the development of simple behavioral indicators, baselineand longitudinal character assessments, ands trengthenedpe dagogical supervision to ensure that character education planning is implemented systematically and sustainably.    

This study aims to describe the application of management functions in pastoral care for PLHIV. The research method used is a descriptive qualitative method with data collection techniques through observation and interviews. The study was conducted at the HKBP AIDS Ministry (HAM) Balige. Research Findings indicate that the implementation of pastoral care management functions such as planning, organizing, implementing, monitoring and evaluation has been carried out well. The planning stage generally concerns the foundation's readiness to provide assistance in the form of data collection on the identity of the assisted, infrastructure, and scheduling. The organizing stage includes the division of personnel tasks, the formation of peer groups as service partners. The implementation stage is the aspect of implementing pastoral care with the aim of realizing assistance for PLHIV through early detection facilities, providing medication to PLHIV, and educating the community in the form of socialization or seminars. The monitoring stage is carried out by monitoring the progress of the assisted through ARV compliance forms. Meanwhile, evaluation of pastoral care for PLHIV is carried out in weekly meetings to ensure all activities are carried out properly. The implications of these findings support the principle of the importance of managerial aspects in pastoral care so that the assistance is more effective, structured and sustainable so that efforts to improve the quality of life and the healing process of PLHIV can be enhanced.

The phenomenon of burnout has evolved into a significant occupational health problem with a prevalence reaching 82% across various global work sectors, especially post-COVID-19 pandemic. This study aims to identify and analyze the causal factors of burnout through a systematic literature review approach using PRISMA 2020 guidelines. Literature search was conducted on four main electronic databases yielding 309 articles which were then selected down to 10 high-quality articles meeting inclusion criteria for the 2021-2025 publication period. Synthesis results indicate that burnout is a multidimensional phenomenon influenced by complex interactions between organizational and individual factors. Dominant organizational factors include work overload, lack of managerial support, unsafe working conditions, and resource inadequacy with burnout prevalence ranging from 17-94%. Individual factors encompass demographic characteristics, coping strategies, resilience, and internal psychological conflicts that serve as moderator variables. Job satisfaction and work meaningfulness function as mediator variables connecting organizational conditions with burnout outcomes. These findings provide theoretical contributions in understanding burnout etiology and can practically serve as a foundation for developing evidence-based preventive interventions to reduce burnout prevalence in work environments.

This study investigates the strategic strengthening of the rambak cracker industry as an instrument for local economic development in Penanggulan Village, Pegandon District, Kendal Regency. Rural agro-processing enterprises have increasingly been recognized as territorially embedded production units capable of generating value-added outputs and absorbing surplus labor within localized economic systems. Field-based empirical observations reveal that rambak production in the village operates through household-managed processing systems characterized by traditional production techniques, informal managerial practices, and limited digital marketing adoption despite contributing significantly to community income generation. Data obtained from expert respondents were analyzed using the Analytical Hierarchy Process to identify strategic priority determinants influencing industrial competitiveness and sustainability. The results indicate that product innovation and quality improvement constitute the primary strategic priority, followed by digital marketing development and institutional partnership strengthening, while production capacity expansion remains comparatively less influential in enhancing market competitiveness. These findings suggest that adaptive innovation and digitally enabled commercialization pathways function as critical mechanisms for improving value-chain integration and expanding market accessibility among rural food-processing industries. Strengthening innovation ecosystems within the rambak sector may therefore contribute to employment creation, income diversification, and sustainable community-based economic transformation in rural production clusters.

Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.