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A community service program (PKM) entitled "Skincare Product Dispute Resolution" was successfully implemented in Ngadi Village, Mojo District, Kediri Regency, involving village cadres, youth organizations, and community members, particularly housewives as skincare consumers. This PKM aims to provide solutions to skincare product disputes through five stages: outreach, training, technology implementation, mentoring, and sustainability evaluation. The outreach program began with a presentation on halal skincare products and consumer protection against misleading promotional practices, delivered by speakers from the Sharia Research Group (SReG) and the Non-Governmental Consumer Protection Organization. This program also includes in-kind and in-cash contributions, including training to improve customer service quality, ensure raw material quality standards and production processes comply with international standards, and ensure product information transparency. In addition, a loyalty program and transportation cost incentives were provided to affected consumers. PKM partners played an active role in providing information and inviting the community to participate in this activity. The implementation of this activity is expected to strengthen consumer trust and ensure protection of consumer rights related to skincare products.

The UNAMA Library employs information systems to enhance its academic services. Nevertheless, its administrative framework continues to encounter obstacles, such as inadequate service system support for users, constrained resources allocated for the management and upkeep of the system, an absence of standardized protocols for addressing technical challenges, and insufficient assessment system efficacy. If these issues remain unaddressed, the operational effectiveness of the library information system will be compromised, thereby thwarting the objective of delivering dependable information services. This investigation seeks to illuminate the maturity level of information system governance as delineated by COBIT 2019 within the Decision Support Systems (DSS) domain, specifically focusing on the DSS01 (Manage Operations) and DSS02 (Manage Service Requests and Incidents) processes. The findings suggest that the degree of information system governance capability the UNAMA Library is situated at the Established Process level (level 3), signifying that the process has undergone implementation; however, it has yet to be comprehensively documented and consistently evaluated. Moreover, a disparity persists between the existing state and the anticipated capability level of the organization, particularly concerning IT operations management, the standardization incident handling, and the documentation of operational procedures. An elucidation of the expected level is articulated, especially in terms of operational standards, incident documentation, and IT infrastructure oversight. Recommendations encompass the formulation of standard operating procedures (SOPs), the enhancement of documentation practices, and periodic assessments grounded in COBIT 2019. These findings are anticipated to assist libraries in augmenting the efficacy of information systems governance and the quality of IT services.

The integration of Artificial Intelligence (AI) into educational settings, particularly in formative assessments, offers significant benefits in terms of personalized learning, real time feedback, and increased efficiency. However, the successful implementation of AI driven formative assessments depends not only on technological capabilities but also on socio cultural and organizational factors that shape its adoption. This study explores the socio technical factors influencing the use of AI in formative assessments, emphasizing the importance of considering cultural diversity, institutional culture, and educators' beliefs. AI technologies, while powerful in automating grading and providing personalized assessments, often face limitations in addressing complex student responses that require human judgment. Furthermore, cultural factors, such as students' prior exposure to technology and different cultural attitudes towards AI, play a critical role in the acceptance and effectiveness of these tools. Organizational factors, including leadership support, digital literacy, and the readiness of institutions to adopt AI, are also key determinants in the successful implementation of AI systems in education. Teachers’ beliefs about assessment influence their acceptance and use of AI tools, highlighting the need for professional development and training to ensure that AI enhances pedagogical goals rather than replacing human expertise. The study concludes that the alignment of technology, culture, and assessment beliefs is essential for the effective use of AI driven formative assessments in educational settings. Recommendations for educational institutions include adopting a socio technical approach to AI integration, with a focus on providing resources, training, and fostering a culture of innovation. Future research directions should focus on expanding studies to diverse educational contexts, conducting longitudinal research on AI’s impact on learning outcomes, and exploring additional socio technical frameworks to guide AI adoption in education.

This community service program aims to optimize construction project planning through assistance in preparing a business feasibility study at PT Sahabat Anugrah Sejati. The construction sector is a strategic industry that requires effective resource management, proper risk mitigation, and accurate planning to ensure project success. Therefore, the program supported the partner in analyzing financial, managerial, market, and economic aspects prior to making investment decisions for the proposed project. The results show that the project is feasible based on the Net Present Value (NPV) and Internal Rate of Return (IRR) analyses. An efficient organizational structure, a competent management team, and strong supervision mechanisms further strengthen the project’s operational readiness. Increasing demand for construction services also enhances the company’s market prospects. However, several areas still require improvement, including heavy equipment utilization, material efficiency, and digital marketing strategies. This program provides strategic recommendations to help PT Sahabat Anugrah Sejati improve project feasibility, operational effectiveness, and long-term business sustainability.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

This study aims to understand the meaning of adaptive leadership in modern organizations facing transformations in work culture during the era of disruption. Using a phenomenological qualitative approach within the social constructivist paradigm, this research explores the lived experiences of leaders in interpreting change, uncertainty, and human values amid digitalization and organizational complexity. Data were collected through in-depth interviews and non-participant observation involving eight leaders from various industrial sectors in Indonesia and were analyzed using Colaizzi’s phenomenological analysis technique. The findings reveal that adaptive leadership is understood as a reflective and social process rooted in value awareness, empathy, and collective learning capacity. Adaptive leaders not only direct change but also facilitate learning and build trust through open communication and collaborative work cultures. Adaptive values such as flexibility, empathy, and moral reflection are key to shaping inclusive and sustainable organizational cultural transformation. Theoretically, this study extends the discourse on adaptive leadership within phenomenological and social contexts, while practically emphasizing the importance of value-based reflective leadership in navigating disruptive change.

This study aims to understand how green accounting practices are constructed as a social reality within organizations and how environmental awareness develops through social interaction, organizational values, and culture. The research adopts an interpretive qualitative approach within the social construction paradigm (Berger & Luckmann, 1966). Data were collected through in-depth interviews, participant observation, and document analysis in organizations that have implemented sustainability reporting. The analysis employed an interpretive thematic approach to uncover the meanings underlying environmental accounting practices. The findings indicate that green accounting functions not only as a technical reporting instrument but also as a mechanism for shaping organizational moral and ecological awareness. Environmental awareness is constructed through three main stages: the externalization of sustainability values by leadership, objectivation through policies and reporting systems, and internalization within work behavior and organizational culture. Participatory, reflective, and innovation-oriented organizational cultures strengthen the substantive implementation of green accounting, whereas bureaucratic structures tend to produce symbolic practices or greenwashing. Theoretically, this study reinforces the view that accounting is a social practice that both shapes and is shaped by collective consciousness (Hopwood, 1992; Gray, 2010). Practically, the findings highlight the importance of visionary leadership and social learning spaces in fostering a sustainability-oriented organizational culture. Thus, green accounting is understood as a social process that plays a strategic role in realizing ethical, sustainable, and environmentally responsible organizations.

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.

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

This article presents a theoretical review of organizational control systems with emphasis on adherence to stringent control mechanisms. Through a qualitative literature review approach, this study examines three interconnected control dimensions: result control, action control, and personal-cultural control. The findings indicate that effective organizational control requires an integrative approach that combines formal mechanisms such as performance targets and standard operating procedures with informal aspects including values and organizational culture. Result control provides direction through clear performance indicators, action control ensures work processes comply with established standards, while personal-cultural control strengthens internal compliance through value internalization. This study contributes to management control system theory by emphasizing the importance of integrated control approaches and highlighting the roles of goal communication, value internalization, action tracking, and behavioral reinforcement as key elements in building organizational compliance. Practically, this article offers recommendations for organizational leaders in designing balanced, effective, and sustainable control systems that support organizational goal achievement without undermining employee flexibility and creativity.

This study developed the Weton-Based Leadership Model as a leadership framework that integrates Javanese cultural values from the weton system with modern leadership theories, such as transformational, servant, charismatic, and situational leadership. Using a postmodern paradigm with an exploratory qualitative approach, this study utilizes pattern matching and explanation building methods through in-depth interviews with cultural experts and human resource management practitioners, as well as analysis of Javanese cultural documents. The results of the study identify five key components in the model, namely self-awareness, value alignment, situational adaptability, team harmony, and risk governance. These five components interact with each other to form contextual leadership that is in harmony with personal identity, organizational culture, and environmental demands. The practical implications of this study include the use of weton as a reflective instrument in recruitment, personalized leadership development, and the strengthening of an inclusive organizational culture. Further research is recommended to test this model in various industrial contexts through quantitative methods and longitudinal approaches.

Financial management, both in public and private organizations, is highly vulnerable to fraud and misappropriation of funds. The risk of fraud in financial reporting not only jeopardizes an organization's long-term financial health but also damages the reputation and trust of stakeholders. Professional ethics and integrity are key factors in ensuring good, efficient, and effective financial governance. Weak internalization of professional ethical values ​​among financial practitioners, such as manipulation of financial reports and unauthorized use of official funds, is often a major cause of misappropriation of funds. These cases can significantly harm an organization, as seen in violations of codes of ethics in various large companies. Therefore, strengthening professional ethics in financial management practices is crucial to prevent misappropriation of funds, fraud, or financial manipulation. A strong internal control system, coupled with a good ethical culture, can play a significant role in preventing and detecting these conditions. This study aims to identify factors that support and hinder the implementation of professional ethics in financial management and provide recommendations for improving integrity and accountability in fund management. It is hoped that the results of this study will help organizations strengthen governance, increase transparency, and reduce the risk of fraud through better implementation of professional ethics.

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.

This paper discusses the role of the global minimum tax in addressing tax avoidance by multinational corporations in Indonesia. This policy is the result of an agreement between the OECD/G20 (Organization for Economic Co-operation and Development) in the Base Erosion and Profit Shifting (BEPS) 2.0 project, which aims to reduce global tax avoidance practices by multinational corporations (MNEs). With a minimum rate of 15%, the GMT is expected to create fiscal justice and strengthen the tax base in developing countries like Indonesia. This research uses a qualitative approach based on a review of literature from the OECD, IMF, and academic journals. The analysis shows that the implementation of the GMT has positive potential in increasing state revenues, but also poses administrative challenges and the risk of reducing investment competitiveness. The Indonesian government needs to adjust tax regulations and strengthen fiscal administration capacity to optimize the benefits of this policy. This study also confirms the importance of international cooperation in the successful implementation of the GMT and reducing the potential for tax avoidance by multinational corporations. Furthermore, regular monitoring and evaluation are needed to assess the impact of this policy on the Indonesian economy and to ensure that the implementation of the GMT does not hinder economic growth and investment in strategic sectors.

This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

The growing demand for transparency, accountability, and measurable performance has transformed higher education institutions into complex public organizations required to deliver reliable and stakeholder-oriented services. Within this governance-driven environment, institutional governance plays a fundamental role in shaping service excellence and institutional legitimacy. Drawing on a public administration perspective, this study examines how governance dimensions influence academic service performance in higher education. This research employs a qualitative descriptive-analytical design. Data were collected through in-depth interviews, document analysis, and institutional observations involving university leaders, academic administrators, faculty members, and students. The analysis focuses on governance dimensions—transparency, accountability, participation, effectiveness, and responsibility—and their integration into institutional systems such as performance management, quality assurance, and digital infrastructure. The findings reveal that governance frameworks are formally established through regulations and digital systems; however, their operational integration remains uneven. Transparency improves service reliability when supported by consistent information management, while accountability mechanisms tend to emphasize procedural compliance rather than performance-based evaluation. Stakeholder participation is institutionalized but largely consultative. The study concludes that service excellence in higher education is a governance-driven outcome that requires systemic alignment between governance principles, institutional capacity, and performance management processes. Strengthened governance integration enhances service reliability and institutional legitimacy.

This study aims to analyze the organizational structure, main tasks and functions, and challenges faced by the Legal Section in carrying out its role as a center for local government legal services. The research method used a qualitative approach through interviews with the Head of the Legal Section, direct observation in the work environment, and literature studies of various related documents and regulations. The results of the study indicate that the organizational structure of the Legal Section consists of functional positions, implementing officers, and temporary employees, each of which has a crucial role in supporting the legal product drafting process. However, the effectiveness of organizational performance still faces obstacles, particularly related to employee discipline, work ethic, and efforts to build a culture of bureaucratic integrity. The Head of the Legal Section emphasized that the quality of human resources is a key factor in determining the success of the process of harmonization of regulations and legal services. Thus, a sustainable apparatus development strategy and strengthening of the work system are needed so that the Legal Section can carry out its functions optimally in supporting the implementation of the Palangka Raya City government.

This study explores how the drafting process of the Bill (RUU) for the Revision of the Indonesian National Armed Forces (TNI), which was approved to become Law Number 3 of 2025, occurred amidst massive public protests, with an emphasis on violations of the principles of openness, participation, and accountability as regulated in the 1945 Constitution and Law Number 12 of 2011 concerning the Formation of Legislative Regulations. The public's rejection illustrates the potential for abusive law making, threats to civilian dominance, and the possibility of a return to the dual function of the military from the New Order period, supported by protests, petitions from civil society organizations such as NU, WALHI, and KONTRAS, as well as an application for constitutional review to the Constitutional Court. Adopting the perspective of Habermas’s theory of deliberative democracy and Weber’s concept of legitimacy, this research asserts that the argument for the annulment of this Bill is growing stronger, in order to uphold democratic law making and the protection of human rights.

The right to immunity for advocates is an important instrument to ensure that advocates can practice their profession freely, especially in defending clients' interests in court, without being disturbed by legal threats. However, this right is not absolute and can be lost if the advocate violates the code of ethics or harms the dignity of the court, as in the case of Razman Arif Nasution, which raised questions about the balance between professional protection and ethical responsibility. This paper aims to examine the limits of the right to immunity for advocates in the context of violations of professional ethics, as well as explore its legal implications for the disciplinary mechanisms of advocate organizations. The method used is normative juridical, with a statute approach and a case study approach. The study findings indicate that advocate protection must still be linked to compliance with professional ethics, so that in practice disciplinary mechanisms have a strategic role in upholding professionalism.