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Mosque-based community economic empowerment activities have significant potential to improve community welfare, particularly for small businesses in the mosque's immediate vicinity. However, implementation is still largely conventional and lacks a data-driven approach, resulting in suboptimal beneficiary identification and activity evaluation. This community service initiative aims to promote a data-driven approach to mosque-based community economic empowerment through sharia bazaar activities. Implementation methods include initial observation, outreach and education for mosque managers and business owners, technical assistance for sharia entrepreneurship, and activity evaluation. The results demonstrate an increased public understanding of the importance of data use in determining beneficiaries, managing bazaar activities, and developing businesses based on sharia economic principles. The outcomes of this initiative include improved data management literacy, a simple data collection format for sharia bazaar activities, and recommendations for developing a mosque-based data collection system. It is hoped that this initiative will be the first step in building a sustainable, transparent, and data-driven community economic empowerment model within the mosque environment.

This study aims to analyze the effectiveness of the zakat program in empowering Micro, Small, and Medium Enterprises (MSMEs) in Pasir Penyu District, Indragiri Hulu Regency. This study uses a descriptive qualitative approach with data collection techniques through interviews, observation, and documentation. Research informants consist of MSMEs who receive productive zakat and zakat managers. The results of the study indicate that the productive zakat program has a positive impact on MSME empowerment, especially in increasing business capital, business sustainability, and income stability of mustahik. In addition, the zakat program also encourages increased skills and motivation of MSMEs in managing their businesses. However, the effectiveness of the program still faces various obstacles, such as limited zakat funds, suboptimal business mentoring, and limited managerial capabilities and market access of MSMEs. The conclusion of this study shows that the productive zakat program in Pasir Penyu District, Indragiri Hulu Regency is quite effective in empowering MSMEs, but requires strengthening in terms of mentoring, program management, and business capacity development so that its impact is more optimal and sustainable.

This study aims to analyze the role of human resource management (HRM) in improving performance and retention among healthcare professionals in health service facilities. Using a systematic literature review approach based on the PRISMA method, this study reviewed 25 international and national journal articles published between 2015 and 2025. The findings indicate that strategic HRM practices—such as competency-based recruitment, continuous professional development, fair compensation, and transformational leadership—positively influence both performance and retention of healthcare workers. Additionally, factors like organizational culture, work-life balance, and psychological well-being play a mediating role in enhancing job satisfaction and organizational commitment. The results highlight that HRM practices are not merely administrative functions but strategic elements that determine healthcare organizations’ sustainability and competitiveness. The study contributes to the development of theoretical frameworks in strategic HRM and provides practical recommendations for healthcare managers to design more adaptive, fair, and human-centered HR policies.

Public health administration plays a strategic role in strengthening primary health care governance amid increasingly complex health system challenges. This study aimed to synthesize recent evidence on the development, challenges, and implications of public health administration during the period 2020–2025. A literature review with a systematic approach was conducted by analyzing peer-reviewed articles retrieved from major scientific databases and selected through a PRISMA 2020 flow process. The findings indicate that effective public health administration—characterized by strong governance, adaptive leadership, and the integration of digital health information systems—contributes to improved performance of primary health care services in terms of service quality, efficiency, and sustainability. However, the review also reveals persistent gaps, particularly the limited empirical evidence examining causal relationships between administrative capacity and health service performance, as well as challenges related to human resource readiness and data governance in digital transformation. These findings highlight the need to strengthen administrative capacity, leadership competencies, and integrated information systems to support resilient primary health care. The study provides theoretical and practical implications for policymakers, health managers, and researchers in advancing public health administration toward more effective and sustainable health systems.

The development of educational tourism villages is one of the sustainable tourism strategies that integrates learning activities, environmental conservation, and local community empowerment. This study aims to analyze the potential and development strategies of Belawa Village as an educational tourism village in Cirebon Regency. The research employed a qualitative method with a case study approach. Data were collected through field observations, in-depth interviews with managers and community members, and literature review. The results indicate that Belawa Village has strong tourism potential, particularly in educational tourism based on the conservation of the Belawa softshell turtle (Amyda cartilaginea), nature-based tourism, and local cultural tourism. Educational activities such as outing classes, animal introduction programs, environmental education, and cultural arts training have been implemented and fulfill the elements of something to see and something to do in educational tourism. However, the development of this educational tourism village has not yet been optimal due to limitations in destination management, supporting facilities and infrastructure, promotion, and human resource capacity. Therefore, integrated development is required through the packaging of educational tourism attractions, improvement of human resource competencies, provision of supporting facilities, and collaboration among the government, community, academics, and tourism stakeholders. The development of Belawa Village as an educational tourism village has the potential to provide economic, social, and educational benefits while supporting environmental conservation and strengthening local cultural identity.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

Food tourism is increasingly recognized as a strategic component in enhancing the competitiveness of tourism destinations, particularly thru the development of local cuisine based on local wisdom. However, most research still views digital platforms as partial promotional tools and has not yet studied how to use them systematically to build a sustainable culinary tourism ecosystem. The purpose of this study is to examine how digital platforms contribute to the development of local cuisine and how they contribute to the strengthening of sustainable culinary tourism. This is the culinary tourism destination that is the subject of this study, which was conducted using the case study method. Data was collected thru in-depth interviews with culinary MSME producers, destination managers, and tourists, as well as online observations via social media, travel review platforms, and culinary markets. The research results show that the value of tourism experiences can be enhanced, destination identity strengthened, and active participation of local SMEs increased thru the integration of digital platforms that connect visual promotion, tourist interaction, and digital culinary stories. The latest finding in this research is the development of a multi-platform digital integration model that serves not only as a marketing tool but also as a collaborative ecosystem that helps local economic growth, preserves culinary cultural heritage, and enhances the competitiveness of tourist destinations. The results of this research contribute conceptually and practically to building sustainable digital-based culinary tourism strategies.

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

This study uses a qualitative method of a descriptive approach with an interpretive paradigm to gain an in-depth understanding of the process of planning, implementing, and evaluating broadcast programs. This research was carried out at the Communication and Information Office of Bogor Regency, Jalan Tegar Beriman Number 1, Pakansari, Cibinong District, Bogor Regency, West Java 16914. The data collection techniques used are direct observation of the broadcast process, in-depth interviews with broadcasters and program managers, and documentation to support the validity of research data. The results of this study show that broadcasting strategies are implemented through content planning that suits the needs of listeners, the implementation of interactive broadcasts involving listeners and routine evaluation to maintain the quality of the information that has been delivered. In addition, the use of digital media as a streaming platform and interaction through social media also supports a wider reach to listeners. The conclusion of the broadcasting strategy implemented by Radio Teman 95.3 FM is considered effective in maintaining listener loyalty and attracting new audiences, so that it can be an example for other local radio stations in facing the current digital media competition.technological optimization, audience engagement, and adaptation to the development of new media.

This study investigates the relationship between Environmental, Social, and Governance (ESG) performance and corporate financial distress, with board gender diversity examined as a moderating variable. Using 96 firm-year observations from manufacturing companies listed on the Indonesia Stock Exchange (2022–2024), the analysis employs variance-based Structural Equation Modelling (SEM). The findings reveal that ESG performance does not exert a statistically significant effect on financial distress, and gender diversity does not moderate this relationship. These non-significant results constitute the central empirical contribution of the study, highlighting that ESG engagement and gender diversity have yet to translate into financial resilience in the Indonesian manufacturing context. The study underscores the importance of contextual factors—such as implementation costs, authenticity of ESG disclosures, and limited female representation on boards—in shaping the effectiveness of sustainability practices. The results provide theoretical implications for Stakeholder and Agency Theory and offer practical insights for managers, regulators, and investors in emerging markets.

The development of sustainable tourism facilities is one of the important efforts in increasing the attractiveness of destinations while preserving the environment. This study aims to analyze the implementation of ecological concepts in the development of glamping facilities in the Pearl Beach tourist area. The method used is a descriptive qualitative approach, with data collection through field observations, interviews with managers and tourists, and literature studies related to ecotourism principles and sustainable design. The results of the study show that the application of ecological concepts in glamping facilities in Mutiara Beach includes the use of environmentally friendly materials, integrated waste management, the application of energy efficiency, and designs that integrate the natural landscape without damaging the coastal ecosystem. The application of this concept not only improves the comfort and experience of tourists, but also contributes to increasing environmental awareness and strengthening the positive image of tourist destinations. In addition, this ecologically-conceptual glamping development model is expected to be a reference for the development of sustainable tourism facilities in other coastal areas, which prioritizes nature preservation and the welfare of local communities.

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.

In 2024, Indonesia’s food and beverage industry recorded IDR 110.57 trillion in investment and achieved GDP growth above the national average, highlighting its rapid development and importance for the economy. However, this growth does not automatically increase firm value, as internal factors such as solvency, firm growth, and dividend policy may play a crucial role. This study investigates how those factors affect firm value in food and beverage companies listed on IDX during 2021–2024. The research population comprises 84 companies, with purposive sampling resulting in 47 observations from 13 firms over four years. Data were collected from annual reports and analyzed applying multiple linear regression with SPSS 26. The results show that solvency and dividend policy don’t significantly affect firm value, while firm growth has a significant positive impact. Simultaneously, all three variables positively influence firm value with an adjusted R² of 11.8%. The paper enriches the academic discussion by validating the applicability of signaling theory in showing that firm growth acts as a stronger signal compared to solvency or dividend policy in the food and beverage industry, offering useful implications for investors and managers.

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

The hospitality sector faces major challenges, including fierce competition, low occupancy rates, and high operating costs, especially post-COVID-19 pandemic. This article examines how adaptation strategies, particularly through digital investments, affect customer satisfaction and hotel occupancy rates. This study uses a mixed method approach, combining quantitative and qualitative methods. Qualitative data was collected through in-depth interviews with managers, staff, and guests at five hotels in Semarang, Indonesia, to identify key factors for successful adaptation. Qualitative data are analyzed using MAXQDA software. Quantitative data were analyzed by multiple regression. The results show that investment priorities are a key driver of successful adaptation, although supporting factors such as improved facilities, quality of service, and the involvement of all personnel. Quantitative findings show that hotel adaptation strategies significantly affect customer satisfaction (influence of 47.10%) and occupancy rate (influence of 38.40%). Digitalization enhances operational efficiency, allowing staff to focus on personal interactions. Technologies like AI-based recommendations and mobile check-in directly improve the overall guest experience, correlating with loyalty. The conclusion of the study is that strategic digital investments, improved service quality and active staff engagement, are key to improving customer satisfaction, optimizing occupancy rates, ultimately, driving hotel revenue growth in the post-pandemic era.

This article discusses the application of service learning as an educational approach that supports the preservation of cultural heritage and the strengthening of sustainable tourism in Batu Caves, Kuala Lumpur, Malaysia. As one of the most important Hindu temple complexes in Southeast Asia, Batu Caves has become a symbol of cultural diversity and interreligious harmony. However, increased tourism activity has brought about various problems, such as environmental pollution, waste management issues, and the erosion of cultural values among visitors. To address these challenges, service-learning programs integrate academic theory with direct participation in the community, allowing students to actively engage in environmental conservation, cultural documentation, and the development of public education initiatives. Thru collaboration with temple managers, local communities, and tourists, students applied management concepts in real-world situations, including cleaning activities, maintaining tourist areas, developing educational materials on eco-tourism, and preserving traditional rituals thru cultural archiving. The implementation of this service learning not only enriches students' learning experiences but also raises public awareness about the importance of preserving Batu Caves as a sustainable cultural heritage site. Overall, this project demonstrates that service learning is a transformative pedagogical approach that connects academic goals with community development and cultivates future leaders who are socially responsible and culturally sensitive.

This research examines the analysis of Return on Equity (ROE), Quick Ratio (QR), and Debt to Equity Ratio (DER) on corporate valuation, as assessed by Price-to-Book Value (PBV), within technology firms listed on the Indonesia Stock Exchange (IDX) during the period from 2022 to 2024. The primary aim of this investigation is to ascertain the effects of profitability, liquidity, and leverage both in isolation and in conjunction on market valuation in an industry characterized by innovation and intangible assets. This research employs panel data regression analysis utilizing EViews 13 as the quantitative methodology. The findings reveal that ROE significantly enhances PBV, indicating that investors place considerable importance on firms that are capable of generating substantial returns on equity for shareholders. Conversely, QR and DER appear to have no discernible impact on PBV. This observation can be attributed to the unique nature of technology companies, wherein investors prioritize factors other than short-term liquidity and leverage. Nonetheless, when assessed collectively, the three metrics illuminate the variations in corporate value. These results suggest that while financial stability indices exert a positive yet comparatively subdued effect on investor sentiment within the technology sector, profitability remains a paramount determinant. The study elucidates the financial determinants that influence corporate value in innovation-driven industries, providing valuable insights for managers and investors alike.