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Financial distress has become a critical issue for companies operating in highly competitive and capital-intensive industries, making effective corporate governance and the efficient utilization of intangible resources increasingly important for ensuring long-term financial sustainability. This study aims to examine the effect of Good Corporate Governance on Financial Distress and to investigate the mediating role of Intellectual Capital in this relationship. The research employs a quantitative explanatory approach using panel data from 23 energy and mining companies listed on the Indonesia Stock Exchange during the 2021–2024 period, resulting in 92 firm-year observations. Secondary data obtained from annual reports and financial statements were analyzed using descriptive statistics, classical assumption tests, panel regression analysis, and mediation analysis. The findings indicate that Good Corporate Governance has a significant negative effect on Financial Distress, suggesting that stronger governance practices improve financial stability and reduce the likelihood of financial difficulties. Intellectual Capital also demonstrates a significant negative effect on Financial Distress and partially mediates the relationship between Good Corporate Governance and Financial Distress. These findings imply that effective governance combined with the strategic management of intellectual resources enhances organizational resilience and supports sustainable corporate performance. The study contributes to the literature by integrating governance quality and intellectual capital into a single framework for explaining financial distress and provides practical insights for managers, investors, and policymakers in strengthening corporate sustainability.

Earnings management remains a major concern in the banking industry because it may reduce the credibility and reliability of financial reporting. At the same time, Corporate Social Responsibility (CSR) has increasingly been recognized as an important governance mechanism that enhances corporate transparency, accountability, and stakeholder trust. However, previous studies have reported inconsistent findings regarding the role of firm size in the relationship between CSR and earnings management. Therefore, this study aims to examine the effect of CSR on earnings management and investigate whether firm size acts as a mediating variable in Indonesian banking companies. This research employed a quantitative explanatory approach using panel data from 22 banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 66 observations. Data were analyzed using panel data regression with the Fixed Effect Model and mediation analysis through the Sobel test using EViews 12. The findings indicate that CSR has a significant negative effect on earnings management and a significant positive effect on firm size. Furthermore, firm size partially mediates the relationship between CSR and earnings management, indicating that CSR reduces earnings management both directly and indirectly through organizational scale. These findings provide theoretical support for stakeholder and legitimacy theories and offer practical insights for managers and regulators in strengthening CSR implementation to improve financial reporting quality and corporate transparency.

The rapid development of digital technology has transformed the way organizations conduct business activities and manage human resources. These changes require organizations to have employees who are not only competent but also possess a high level of employee engagement to adapt effectively to the dynamic work environment. This study aims to analyze the role of transformational leadership in enhancing employee engagement among employees of Ranch Market in the digital era. Transformational leadership is regarded as a leadership style that inspires, motivates, and encourages employees to develop their potential through a clear vision, effective communication, and individualized consideration. This research employed a quantitative approach by collecting data through questionnaires distributed to Ranch Market employees. Data analysis was conducted to examine the relationship between transformational leadership dimensions and employee engagement, which includes vigor, dedication, and employee involvement in their work. The findings indicate that transformational leadership plays a positive and significant role in improving employee engagement. Leaders who are able to inspire, build trust, encourage innovation, and support employee development have been proven to strengthen employees’ attachment to the organization. Furthermore, transformational leadership fosters a supportive and adaptive work environment, enabling employees to respond effectively to technological changes and evolving work systems. The results suggest that the implementation of transformational leadership can serve as an effective strategy for organizations in addressing the challenges of the digital era while promoting productivity, employee commitment, and sustainable organizational performance. Therefore, transformational leadership remains a crucial factor in maintaining a highly engaged workforce and achieving long-term competitive advantage.

This study aims to analyze the influence of women's transformational leadership on organizational loyalty among members of KOPRI PMII DKI Jakarta. The research employed a quantitative approach using a survey method involving 100 active members of KOPRI PMII DKI Jakarta selected through purposive sampling. The transformational leadership variable was measured through the dimensions of idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration, while organizational loyalty was assessed through commitment, obedience, dedication, and willingness to sacrifice. Data were collected using a Likert-scale questionnaire and analyzed through descriptive statistics and simple linear regression using SPSS. The findings indicate that women's transformational leadership has a positive and significant effect on organizational loyalty, with a significance value of 0.033 (< 0.05). Furthermore, all dimensions of transformational leadership and organizational loyalty were categorized as high. These findings suggest that female leadership characterized by role modeling, motivation, individualized consideration, and member empowerment can enhance organizational loyalty among cadres. This study highlights the importance of strengthening women's transformational leadership capacity as a strategic effort to improve member loyalty and sustain women's cadre-based organizations.

The development of digital technology has transformed public relations practices from conventional communication models to digital-based communication. Digital Public Relations (Digital PR) enables organizations to build more interactive, rapid, and transparent relationships with their publics through social media, websites, and various digital platforms. This study aims to analyze the role of Digital Public Relations in building organizational image in the social media era. The research employs a literature review method by examining various national journal articles related to Digital PR and Cyber Public Relations. The findings indicate that Digital PR significantly contributes to enhancing organizational image through two-way communication, online reputation management, increased audience engagement, and more effective information dissemination. Social media serves as the primary instrument of Digital PR implementation because it facilitates participatory relationships between organizations and their publics. However, challenges such as digital reputation crises, the spread of negative information, and the demand for rapid responses remain critical issues that must be strategically managed by public relations practitioners. Therefore, effective Digital PR strategies are essential to maintain organizational reputation and strengthen public trust in the digital era.

Humanitarian law plays a significant role in shaping military professionalism, particularly in developing leadership character that upholds human values during military operations. Marine Corps officers are frequently involved in operational assignments that directly interact with civilian populations, both in war operations and military operations other than war. Therefore, a comprehensive understanding of International Humanitarian Law is essential for supporting professional and ethical decision-making. This study aims to analyze efforts to optimize humanitarian law understanding in order to develop a humanistic character among Marine Corps officer cadets. The research employed a qualitative descriptive method using observation, interviews, documentation studies, and literature reviews. Data were collected from Marine Corps educational institutions and legal experts within the Indonesian Naval Academy. The findings indicate that humanitarian law understanding among officer cadets remains constrained by limited instructional time, insufficient practical simulations, and the need for stronger curriculum integration. However, humanitarian law significantly contributes to developing integrity, responsibility, empathy, respect for human dignity, and professionalism in military leadership. Optimization efforts can be achieved through curriculum enhancement, practical case-based learning, continuous legal education, leadership ethics training, and strengthening organizational culture. The study concludes that strengthening humanitarian law education is essential for producing professional, humanistic, and globally competent Marine Corps officers.

This study aims to identify and explain the factors that influence business management, particularly through a case study of a shipping company. The research employed a descriptive qualitative approach using a literature review method. Secondary data were collected from reputable national and international journal articles that had undergone a peer review process, ensuring that the sources used were academically reliable and relevant to the research focus. The data were analyzed through content analysis and thematic analysis to identify patterns, relationships, and key themes related to business management practices. The results of the study show that organizational structure, leadership, and communication are important factors that influence the effectiveness of business management. Organizational structure contributes to the clarity of roles, responsibilities, and work coordination. Leadership affects direction, decision-making, and employee motivation, while communication supports information flow, coordination, and organizational effectiveness. The managerial implications of this study indicate that efficient business management requires a well-structured organization, effective leadership, and clear communication to support better operational performance and decision-making

Human Resource Management (HRM) plays a strategic role in enhancing organizational productivity through effective management of human capital. This study aims to analyze the influence of training and development, compensation, work environment, and work motivation on employee productivity. The research employed a quantitative approach using a survey method. The population consisted of employees at manufacturing companies in Banten Province, with a sample of 120 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression. The results showed that training and development (t = 4.071; sig. = 0.000), compensation (t = 3.397; sig. = 0.001), work environment (t = 3.384; sig. = 0.001), and work motivation (t = 3.046; sig. = 0.003) each had a significant positive effect on employee productivity. Simultaneously, the four independent variables explained 67.4% of the variance in productivity (R² = 0.674; F = 59.821; sig. = 0.000). These findings underscore the importance of integrated HRM practices in improving employee productivity and organizational competitiveness.

 Toxic work environments are becoming an issue that is getting more and more attention in human resource management because of its destructive impact on the psychological well-being of employees and organizational stability. Unhealthy interpersonal relationships, authoritarian leadership, bullying, and recurrent disrespectful behavior create a work atmosphere full of stress and uncertainty. This condition not only triggers work stress, anxiety, and emotional exhaustion, it further exacerbates these challenges, as high work demands and a lack of work-life balance make employees, especially Generation Z, increasingly vulnerable to mental health disorders. This study aims to analyze the influence of toxic work environments on employees' mental health as well as its impact on the intention to quit their jobs. The method used is a literature study with a qualitative approach, analyzing relevant scientific articles. The results of the study showed that a toxic work environment characterized by violence, bullying, tyrannical leadership, unfriendliness, and exclusion had a significant effect on the increase in work stress, psychological pressure, work stress and intention to quit work. Toxic leadership is the main factor in forming an unhealthy work culture. Social support, especially from supervisors, plays a protective role as a protective factor that mediates these negative relationships. Generation Z was found to be more sensitive to injustice and rights violations in the workplace. The study concludes that organizations need to prioritize psychological safety, implement supportive leadership, and provide tangible organizational policies and support to maintain employees' mental health and reduce work stress rates for long-term organizational sustainability.

Patient trust is a crucial variable in hospital management, determining clinical success, treatment adherence, and institutional loyalty. In the increasingly competitive and digitalized modern healthcare landscape, hospitals face unique challenges stemming from the inherent characteristics of healthcare services. This article presents a systematic literature review exploring the determinants of patient trust through the lens of hospital service characteristics: intangibility, inseparability, variability, and perishability. This study followed the PRISMA protocol and analyzed 150 articles published between 2010 and 2026 from Scopus, Web of Science, and Google Scholar databases. The review results indicate that assurance and empathy are the most significant service quality dimensions in mitigating perceived risk due to intangibility. Meanwhile, the quality of therapeutic communication is a key factor in managing inseparability, and standardization of operational procedures is necessary to address variability. The study also identifies the role of digital technology and the physical environment as "tangible evidence" that strengthens hospital credibility. The managerial implications of this research emphasize the need for organizational culture transformation oriented toward humanitarian values ​​and transparency to rebuild public trust that has eroded in the post-pandemic era.

This study aims to analyze the role of talent management and employee experience in enhancing employee loyalty in the e-commerce industry through a non-empirical, conceptual approach. The study employs a qualitative design with a mixed-methods literature synthesis to construct a model of the relationship between talent management, work experience, and digital workforce loyalty. Data were obtained through a review of reputable international and national scientific literature addressing talent management, employee experience, employee engagement, retention, and employee loyalty in the digital and e-commerce sectors from 2020 to 2026. Analysis was conducted using thematic synthesis and comparative conceptual analysis, with the high turnover rate in the e-commerce industry serving as the primary interpretive context. The research findings indicate that employee loyalty is fostered through the integration of competency development, career development, rewards and recognition, employer branding, work flexibility, organizational communication, and psychological safety. Employee experience strengthens employee engagement and organizational commitment, while talent management enhances perceptions of organizational support and professional career sustainability. The study’s conceptual model demonstrates that the integration of these two variables contributes to workforce retention, organizational stability, productivity, and the enhancement of e-commerce companies’ competitiveness in a competitive digital business environment

The Role of Leadership in the Implementation of Employee Performance Supervision at the Manpower and Transmigration Office at the Regional Manpower Supervisory Agency (UPTD) for Regional Manpower Supervisory Agency (Balai Wasnaker) 1. This study aims to determine the role of leadership in the implementation of employee performance supervision. Effective leadership is an important factor in ensuring that employees perform their duties and responsibilities in accordance with organizational goals and established regulations. The research method used was descriptive qualitative, with data collection techniques through observation, interviews, and documentation. Informants were selected based on their involvement in supervision activities and understanding of employee performance management. The results indicate that leadership plays a significant role through direction, coaching, monitoring, and evaluation of employee performance. Employee performance is generally quite good, but supervision has not been optimal due to limited time, diverse tasks, and inconsistent evaluation follow-up. In addition, communication and coordination between leaders and employees influence the effectiveness of supervision. Therefore, the implementation of leadership-supported supervision has a positive impact on employee discipline, responsibility, and work effectiveness, but there is still a need for improvement in the consistency of employee supervision and coaching to achieve optimal organizational performance.

This study aims to evaluate the management system of the Community Service Program (Kuliah Kerja Nyata/KKN) implemented by the Institute for Research and Community Service (LPPM) from the perspective of student participants as internal actors. KKN is a form of community engagement program that requires an effective management system to ensure its objectives are achieved optimally. This research employs a qualitative approach with a descriptive-exploratory design. Data were collected through Focus Group Discussions (FGDs), participant observation, and document analysis, then analyzed using the interactive model proposed by Miles et al. The findings indicate that the KKN management system still faces several challenges, including administrative irregularities, weak coordination and communication among stakeholders, limited information system support, and insufficient technical readiness during implementation. In addition, students provide critical reflections on their roles and experiences throughout the program. The problems identified are not only caused by institutional factors but also by interactions among actors within the KKN implementation system. This study highlights the importance of strengthening system integration, improving the quality of coordination among related parties, and developing digital-based information systems. These efforts are expected to enhance the effectiveness of KKN implementation and improve overall program governance in a sustainable manner.

This study aims to examine the development of teachers’ multicultural competence at SMA Ta'miriyah Surabaya. The study employed a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation involving the principal and teachers as research informants. Data analysis applied the interactive model of Miles, Huberman, and Saldana, which consisted of data condensation, data display, and conclusion drawing. The findings revealed that the development of teachers’ multicultural competence at SMA Ta'miriyah was carried out through three main pathways. First, training programs that implicitly integrated multicultural values into general educational programs, such as the teacher mobilization program. Second, organizational development grounded in Islamic values as the foundation for fostering tolerance and respect for diversity, implemented through curriculum integration, school regulations, teacher role modeling, and collaboration among teachers. Third, career development, which remained primarily focused on academic aspects and had not explicitly incorporated indicators of multicultural competence. Teachers’ multicultural competence at SMA Ta'miriyah was reflected in three main dimensions. In terms of knowledge, teachers acquired understanding through teaching experience, formal education, and training. In terms of attitudes, teachers demonstrated tolerant and inclusive behavior when interacting with students from diverse cultural and ethnic backgrounds. In terms of skills, teachers were able to manage classroom diversity harmoniously through adaptive and responsive pedagogical approaches that accommodated students’ differences.

The development of information technology has encouraged the transformation of government administration toward digital-based governance, including correspondence management systems. Digital correspondence governance plays an important role in improving administrative effectiveness, bureaucratic efficiency, and the quality of public services. However, the implementation of digital correspondence systems in local government institutions still faces several challenges, including limited system integration, inadequate human resource capacity, and unstandardized electronic archive management. This study aims to analyze and construct a digital correspondence governance model in realizing administrative effectiveness at Dinas Komunikasi, Informatika, Statistik dan Persandian Kabupaten Gowa. This study employed a qualitative approach with a descriptive research type. Data collection techniques were conducted through observation, in-depth interviews, and documentation. Research informants were selected using purposive sampling techniques, while data analysis employed the interactive model of Miles, Huberman, and Saldaña through data condensation, data display, and conclusion drawing. The results indicate that the implementation of digital correspondence governance has improved the speed of document disposition, administrative efficiency, accessibility of documents, and organizational work coordination. However, the implementation has not been fully optimal due to constraints in system integration, human resource capacity, and digital archive management. This study produced a digital correspondence governance model emphasizing the strengthening of information technology, enhancement of employee competence, integration of administrative systems, and development of a digital work culture. It is recommended that government institutions strengthen the integration of digital correspondence systems, improve employee competencies, and establish sustainable electronic archive management standards.

Rapid technological developments and social changes in the disruption era require organizations, including educational institutions, to adapt quickly and innovatively. This article discusses the importance of building psychological safety as a foundation to enhance team innovation and adaptability. Psychological safety is a condition in which team members feel safe to express ideas, ask questions, and share opinions without fear of negative consequences. The study employs a qualitative literature review method; analyzing various scientific sources related to psychological safety, leadership, and organizational management. Findings indicate that supportive and inclusive leadership plays a crucial role in fostering a psychologically safe environment, which in turn promotes open communication; effective collaboration, and innovative behavior. Developing psychological safety enhances intrinsic motivation, job engagement, and learning agility; enabling teams to respond effectively to rapid organizational changes. This research implies that organizations should prioritize psychological safety to strengthen team performance and sustainability in the dynamic disruption era.

This study aims to analyze the role of information systems in supporting digital business success, particularly among Small and Medium Enterprises (SMEs), using a Narrative Literature Review (NLR) approach. The review examined various national and international scientific articles obtained from Scopus, ScienceDirect, SpringerLink, and Google Scholar databases published between 2021 and 2025. The findings reveal that information systems play a strategic role in improving operational efficiency, decision-making quality, innovation capability, customer engagement, and organizational competitive advantage in the digital transformation era. Technologies such as Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), cloud computing, Artificial Intelligence (AI), and digital platforms have proven to enhance SME performance and business sustainability. In addition to technological factors, the successful implementation of information systems is influenced by organizational readiness, digital capabilities of human resources, organizational culture, transformational leadership, as well as government support and digital infrastructure. The study also identifies several challenges in SME digitalization, including limited digital literacy, technological readiness, and financial resources. This research contributes theoretically by integrating the perspectives of Resource-Based View (RBV), Dynamic Capability Theory, and Digital Transformation Theory in explaining information systems as strategic organizational resources.

This study aims to examine the effect of Employee Digital Wellness (EDW) on Work Engagement (WE) among administration and digital marketing employees in startup companies implementing hybrid working, and to explore the moderating role of Organizational Support for Wellbeing (OSW). Using a quantitative approach, data were collected through a 5-point Likert scale questionnaire from 160 purposive-sampled respondents. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.1.1.7. The findings indicate that EDW positively and significantly affects WE (β=0.621; t=8.943; p<0.001), confirming that employees who manage digital technology usage effectively tend to be more energetic, dedicated, and fully engaged in their work. In addition, OSW also positively influences WE (β=0.412; t=5.672; p<0.001), demonstrating that tangible organizational support in the form of wellbeing policies, flexible work arrangements, and mental health programs enhances work engagement. Moreover, OSW moderates the EDW → WE relationship (β=0.173; t=2.713; p=0.007), indicating that the positive effect of digital wellness on engagement is stronger when organizational support is sufficient. These findings highlight the importance of both personal management of digital wellness and consistent organizational wellbeing policies. Practically, organizations are advised to provide digital wellbeing programs, flexible working arrangements, and managerial support to maximize employee engagement, particularly in hybrid working contexts.

This study aims to examine how nepotism can manifest through the role of informal institutions and its influence on administrative integrity within the bureaucracy. The method used is literature analysis by examining various related scientific references, such as books, journal articles, and research, which are then analyzed descriptively and analytically through identification, classification, and data integration. The research findings indicate that nepotism does not only arise from weaknesses in the official system, but is also strongly influenced by the existence of informal institutions such as personal networks, social norms, and organizational culture. This practice tends to persist within a system because it gains social recognition, making it difficult to overcome solely with regulations. The consequences include a decline in employee professionalism, weak accountability, and erosion of administrative integrity, which impacts on reduced public trust in government institutions. The implications of this study indicate that a comprehensive approach is crucial in bureaucratic reform, through strengthening the official system and changing organizational cultural values ​​to produce transparent, accountable, and dignified government management.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.