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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.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

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.

This study examines the interrelationship between the implementation of administrative ethics in civil service, the professionalism of State Civil Apparatus (ASN), and the quality of public service delivery at the Provincial Department of Energy and Mineral Resources of Central Kalimantan, employing a qualitative case study approach. Through in-depth interviews, structured observations, and document analysis, the research finds that integrity, transparency, and ethical accountability function not merely as moral norms but as structural foundations that reinforce ASN professionalism in performing service functions, particularly within licensing processes that demand administrative certainty and responsiveness. Empirical findings indicate that professionalism—reflected in technical competence, procedural discipline, and ethical commitment—acts as a catalyst linking ethical values to effective and adaptive public service performance. Nevertheless, the study also identifies structural and cultural impediments, including regulatory inconsistencies, fragmented coordination, and limited training opportunities, all of which hinder the internalization of ethical principles and professional practice within the bureaucracy. Theoretically, the study posits that harmonizing administrative ethics and professionalism is a prerequisite for achieving key indicators of good governance, such as responsiveness, service effectiveness, and institutional accountability. Practically, the study recommends strengthening ethics training, enhancing ASN professional capacity, and advancing managerial reforms grounded in modern governance as strategic efforts to sustainably improve public service quality.

This study aims to explore the potential of Ajung Village, Kalisat District, Jember Regency, through an analysis of the management planning of a Village-Owned Enterprise (BUMDes) as an instrument of development and community empowerment. Although Ajung Village has significant economic potential, particularly in the agricultural sector, micro-enterprises, and other local economic activities, BUMDes management is still not optimal. This is evident in the lack of a directed business plan, weak coordination between administrators, and minimal evaluation of the business units being run. This study also assesses the role of the village government in supporting BUMDes development and the extent to which community participation can drive the effectiveness of existing programs. Using qualitative descriptive methods through interviews with the village government, BUMDes administrators, and the community, the results show that although community participation is relatively high, the managerial capacity of the administrators remains a major challenge. Lack of training, understanding of financial governance, and the lack of potential mapping have prevented the village BUMDes from functioning optimally as a driver of the village economy. Therefore, this study designs strategies to increase the effectiveness of BUMDes by strengthening the capacity of administrators, optimizing local potential, and synergizing the village government with the community.

This study investigates the implementation of the food security program and the establishment of independent economic pillars in Patempuran Village, Kalisat, Jember, by focusing on the central role of the Patempuran Sejahtera Village-Owned Enterprise (BUMDes). Using a qualitative approach with a case study design, this study explores the strategies, achievements, and challenges of program implementation in integrating two of the village's main agricultural potentials: soybean cultivation and livestock. The core finding is the formation of an Integrative Management Model in which the BUMDes acts as the primary institutional driver, synergizing the soybean and livestock sectors. The BUMDes successfully fulfills its dual function: as an economic institution (generating a net profit of approximately IDR 9 million from 1.8 hectares of soybean cultivation) and as a social institution empowering the community through job creation and additional income. This success is closely linked to the high level of active community participation, in line with Stakeholder Theory in strengthening legitimacy and a sense of shared ownership. However, implementation faces significant challenges, including irrigation constraints in hilly areas, livestock health risks, and a manual financial recording system (based on a simple Excel spreadsheet), which limits managerial capacity and full accountability. This study recommends immediate modernization of the accounting system, strategic investment in irrigation infrastructure, and strengthening intensive technical assistance to ensure long-term sustainability and equitable partner productivity.

Leadership in educational organizations, especially in the Darul Hikmah Modern Islamic Boarding School in Medan, faces the challenges of modernity that demand integration between traditional spiritual values ​​and management professionalism. This study aims to analyze the existing leadership structure and design a new structure that integrates the Transformational, Distributive, and Instructional models that are aligned with the local wisdom of North Sumatra, namely the Dalihan Na Tolu philosophy. The method used is qualitative case analysis with observation and interviews. The results of the analysis show that the current leadership is dominated by charismatic and centralistic styles (strong Transformational), but weak in the Distributive dimension (low teacher participation) and Adaptive Technology Instructional. The proposed new leadership structure design emphasizes the formation of a Quality Supervisory Board (DPM) and the Head of Human Resources & Regeneration. This new model places the Kyai/Head of the Islamic Boarding School as the spiritual authority (Hula-hula), Mudir/Executive Director as the managerial change agent (Dongan Tubu), and strengthens the academic/innovation function (Boru). The conclusion suggests that leadership transformation in this Islamic boarding school requires a shift from a figure-based system to a competency-based and collaborative system, making it an adaptive, professional institution firmly rooted in local values.

This study analyzes the simultaneous and partial effects of Price (X1), Corporate Image (X2), and Service Quality (X3) on Customer Satisfaction (Y) in cargo shipping services at PT. Serasi Shipping Indonesia, Semarang Branch. The increasingly competitive maritime logistics sector demands a deep understanding of the determinants of business-to-business (B2B) customer satisfaction. Employing an explanatory quantitative design with a saturated population and sample of 100 corporate customers, data were processed using multiple linear regression analysis (SPSS v.22). The t-test results indicate that Price (t=3.813), Corporate Image (t=4.428), and Service Quality (t=2.398) individually have a positive and significant influence on Customer Satisfaction. Simultaneously (F-test, F=37.812), all three variables significantly influence satisfaction, explaining 52.7% of the satisfaction variance. The crucial finding highlights Corporate Image as the most dominant predictor of satisfaction (\beta=0.392). This suggests that in the high-value cargo sector, the company’s reputation and assurance function as primary risk determinants for B2B customers, surpassing the importance of price and purely functional quality. These results offer clear managerial implications for logistics firms in prioritizing the reinforcement of intangible assets to maintain a long-term competitive advantage.

This study aims to analyze the role of Internal Quality Assurance (IQA) in creating and maintaining excellent schools. IQA is a systematic mechanism designed to ensure that all educational processes operate according to established quality standards while serving as a means for continuous evaluation and improvement. This research employs a literature study method with a descriptive qualitative approach, utilizing secondary sources such as books, scientific journals, government regulations, and relevant previous studies. The findings indicate that IQA plays a strategic role in building an education system oriented toward quality and accountability. Through the implementation of the Plan-Do-Check-Act (PDCA) cycle, schools are able to establish measurable quality standards, control learning processes, and conduct continuous evaluations of educational outcomes. The implementation of IQA also fosters a culture of quality that encourages collective awareness among all school members regarding the importance of continuous improvement. However, IQA implementation still faces several challenges, including limited competent human resources, lack of leadership commitment, inadequate facilities and infrastructure, and resistance to change. A case study at SMP Negeri 2 Tarutung reveals that the success of IQA is determined by visionary leadership, stakeholder support, and the use of data-based quality information systems. Therefore, IQA functions not only as a supervisory tool but also as a managerial strategy for achieving holistic and sustainable educational quality improvement

This study aims to examine the role of National Education Standards (SNP) in realizing a quality and equitable education system in Indonesia. The method used is descriptive qualitative with a literature study approach to various scientific sources discussing the implementation of SNP, including educator professionalism, education management, and quality equity between regions. The results of the study show that the SNP functions as the main instrument for quality assurance as well as a strategy for educational equity through eight standards that must be met by each educational unit. The implementation of the SNP has been proven to improve the quality of learning, the competence of educators, and the accountability of school management. In addition, the SNP plays a role in narrowing the gap in educational quality between regions by establishing uniform performance indicators at the national level. However, implementation in the field still faces obstacles in the form of limited human resources, infrastructure, and uneven policy support. Therefore, collaboration among stakeholders is needed to optimize the implementation of the SNP through continuous training, managerial supervision, and strengthening of the internal quality assurance system in schools. This study confirms that the SNP is a strategic foundation for building a quality, inclusive, and equitable national education system in the era of educational transformation.

The study aims to investigate how corporate governance impacts sustainability report disclosure in mining companies that are listed between 2021 and 2024 on the Indonesia Stock Exchange (IDX). The proportion of independent board members, the number of audit committee meetings held, and the level of managerial ownership are used to evaluate corporate governance. Using secondary data from the companies' official websites, a quantitative research approach is used. Purposive sampling was applied to select the sample from an initial population of 198 firms, based on two criteria: (1) being in the mining industry and listed on the IDX during the designated timeframe, and (2) regularly publishing sustainability and annual reports. By applying these criteria, a sample of 47 businesses was obtained, producing 188 observations in total.  Multiple linear regression was used to analyze the data using SPSS version 25. The results of the partial test show that while the percentage of independent board commissioners has no discernible effect on sustainability report disclosure, the frequency of audit committee meetings and managerial ownership have a significant and positive impact. These findings demonstrate how important internal ownership and an active audit function are to raising the standard of sustainability accountability and transparency.

This study aims to analyze the multidimensional integration between theology and management in developing an ethical, holistic, and human-centered paradigm of Christian leadership. The research employs a qualitative descriptive method through a comprehensive literature analysis of contemporary theological and managerial works. The findings demonstrate that theology serves as a normative foundation that shapes managerial decision-making processes and guides the moral direction of organizations. The integration of spiritual, social, and practical dimensions produces a leadership model emphasizing love, honesty, justice, responsibility, and service. These results indicate that theology functions not merely as a reflection of faith but also as a conceptual framework that directs management practices toward sustainability and social balance. The multidimensional theological approach bridges faith values with concrete actions in modern organizations, offering substantial contributions to the development of character-based, humanistic, and transformative management. Consequently, this study enriches the academic discourse on theology-management integration and provides a conceptual reference for constructing ethical leadership models in the global era.

The limits of authority among the company’s organs in corporate management are expressly regulated under the UUPT, which assigns managerial and representative functions to the Board of Directors, supervisory and advisory functions to the Board of Commissioners, and control functions to the General Meeting of Shareholders. In practice, these authorities are often not implemented effectively, resulting in various violations. Such violations do not always arise from ultra vires acts but may also stem from negligence in exercising the granted authority. Improper management, administrative omissions, and passive supervision contribute to the risk of loss upon revocation of a mining business license. The absence of a valid license removes the company’s legal basis for operating and triggers potential liability for he organs that were negligent. This research employs a normative juridical approach with a descriptive-analytical specification. Data were obtained from primary, secondary, and tertiary legal materials through literature review and case study of Decision No. 3/Pdt.G/2023/PN.Mgg. Directors must distinguish between beheer and beschikking actions when determining the scope of corporate management. Meanwhile, the Board of Commissioners is obligated to conduct supervision and provide advice proactively, whether requested or not, as a manifestation of good faith.

The Karanganyar Regency Government functions as an autonomous region comprising various work units, including offices, agencies, and departments. This study aims to examine the influence of budget participation and work motivation on managerial performance, and to analyze the moderating role of leadership style within this relationship in the Regional Government Work Units (SKPD) of Karanganyar Regency. This research employed a quantitative approach, utilizing primary data as its main source. The study population consisted of all 8,019 employees across the SKPD in Karanganyar Regency. A purposive sampling technique was used to select 100 employee respondents. The findings indicate that Budget Participation has a positive but not statistically significant effect on managerial performance. Conversely, the Work Motivation variable demonstrates a positive and statistically significant influence on the managerial performance of SKPD in Karanganyar Regency. Furthermore, Leadership Style was found to moderate the effects of both Budget Participation and Work Motivation on Managerial Performance. This suggests that an improved leadership style can enhance the effectiveness of budget participation and work motivation in boosting managerial performance within the SKPD of Karanganyar Regency

This research is motivated by the importance of the role of madrasah supervisors in providing effective supervision to improve the quality of madrasah principals' performance, especially in private Madrasah Tsanawiyah environments. Supervisory supervision not only functions as a quality control tool, but also as a means of coaching, mentoring, and empowering madrasah principals in carrying out managerial, leadership, and school development tasks. The purpose of this study is to analyze how supervisory supervision management can improve the performance of private Madrasah Tsanawiyah principals, as well as to identify the most relevant supervision strategies in supporting the achievement of educational quality. The research method used is a qualitative approach with data collection techniques through interviews, observations, and documentation, which are then analyzed descriptively. The results of the study indicate that the implementation of planned, systematic, and continuous supervisory management has a positive effect on improving the competency of madrasah principals in the aspects of planning, program implementation, and educational evaluation. The findings also show that participatory and communicative supervision can build motivation and a sense of responsibility of madrasah principals in managing institutions effectively. The implication of this research is the need to improve the capacity of madrasah supervisors through training and role strengthening so that supervision can truly drive optimal madrasah principal performance, thus impacting the quality of education in private junior high madrasahs.

This study focuses on evaluating the contribution of management accounting to improving efficiency within the corporate governance framework at PT Ace Hardware Indonesia Tbk. As one of the leading companies in the household goods retail sector, PT Ace Hardware is required to consistently apply the principles of good corporate governance in a sustainable, accountable, and transparent manner. Management accounting plays a vital role by providing accurate, relevant, and reliable financial and non-financial information to support managerial functions such as planning, controlling, and decision-making. Through effective cost reporting, budgeting, and performance evaluation, management accounting contributes significantly to strengthening operational efficiency and organizational competitiveness. The methodological approach adopted in this study is a literature review, involving the analysis of various academic references, corporate documents, and governance-related publications. The results show that optimal utilization of management accounting can enhance strategic decision-making, improve operational performance, and reinforce accountability and transparency within the company’s governance structure, supporting sustainable business growth.

The Hospital Management Information Sistem (SIMRS) is a key component in the digital transformation of healthcare services, aiming to enhance efficiency and service quality. This study evaluates the implementation of SIMRS at Mutiara Bunda Mother and Child Hospital and explores the challenges and opportunities for improvement. A qualitative case study approach was employed, with data collected through in-depth interviews, observations, and document reviews involving five key informants, including the medical records head, medical service manager, registration officers, and IT staff. The results show that the SIMRS covers registration, procedure input, laboratory, and pharmacy functions. However, issues such as delayed data entry by medical staff, limited equipment, lack of integration across service units, and absence of written user guidelines and regular training persist. The study concludes that although the SIMRS is in use at RSIA Mutiara Bunda, sistem optimization, staff capacity building, and stronger managerial support are crucial to fully realize its potential in improving service quality.

This study aims to analyze the contribution of classical and modern management theories in establishing the foundations of educational management in Indonesia. The study focuses on Frederick W. Taylor's scientific management theory, Henri Fayol's administrative theory, Max Weber's bureaucracy theory, and Peter F. Drucker's modern management theory. The research method used is library research with a content analysis approach, which examines relevant literature in the form of books, journals, and articles. The results of the study show that Taylor emphasizes work efficiency through systematic procedures, Fayol emphasizes the importance of managerial functions (planning, organizing, directing, controlling), Weber emphasizes order and formal legitimacy through rational rules, while Drucker focuses more on achieving vision, innovation, and empowering people as knowledge workers. In general, the theories of Taylor, Fayol, and Weber provide a classical foundation for educational management with an orientation towards structure, efficiency, and rules, while Drucker provides a modern foundation that emphasizes flexibility, innovation, and social relevance. Thus, a combination of classical and modern theories can be used as a strategic basis to strengthen Indonesian educational management to be more adaptive in facing global challenges and the digital era.

This study aims to examine the personality competence of the Madrasah Principal and its influence on the character development of students at MI Al Marzukiah, Central Lombok. The research employed a descriptive and inferential quantitative approach with a total of 46 respondents, including teachers and students. Descriptive analysis revealed that the principal’s personality competence predominantly falls into the moderate category (65%), while student character development is also mostly moderate (76%). The personality competence of the principal encompasses the ability to lead, motivate, and coordinate the madrasah community, including teachers, staff, and students, in achieving educational goals, as regulated by the Ministry of Religious Affairs No. 58 of 2017 and the Ministry of National Education No. 13 of 2017. Inferential statistical analysis using the t-test showed no significant effect of the principal’s personality competence on student character development (tcount = 0.601 < ttable = 1.680, ? = 0.05). This suggests that student character development is influenced more by teachers’ daily interactions, school environment, parental involvement, and students’ own initiative rather than solely by the principal’s personality. The findings emphasize the importance of a collaborative approach in character education, integrating school leadership, teacher facilitation, family support, and environmental factors to cultivate dynamic and value-based character aligned with Islamic principles.

The Industrial Revolution marked a significant milestone in the transformation of the workplace, creating a need for efficiency and more systematic structures within organizations. This development led to the emergence of various management theories, including Frederick W. Taylor's scientific management theory and Henri Fayol's general administrative theory. This study aims to examine the relationship between the changes brought about by the Industrial Revolution and the emergence of these two theories, as well as to examine their relevance and application in the context of modern management. The method used was a descriptive qualitative literature review, reviewing various classical and contemporary literature covering three main topics. The results indicate that Taylor's theory emphasizes work efficiency through standardization and scientific supervision, while Fayol's theory highlights the importance of managerial functions and structured organizational principles. Both responded to managerial challenges during the Industrial Revolution and remain relevant today, particularly in human resource management and organizational structure. The implications of this study demonstrate the need for a historical understanding of classical management theories in order to adapt these principles to address managerial challenges in the digital era and Industry 4.0.