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The purpose of this study is to analyze the influence of Corporate Social Responsibility (CSR), Financial Distress, and Altman Z-Score on Dividend Decisions in automotive sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2025 period. This study is motivated by fluctuations in the Dividend Payout Ratio (DPR) in the automotive sector, which indicates changes in company dividend policy due to economic conditions, financial performance, and non-financial factors that influence management decision-making. The research method used is a quantitative approach with a causal associative research type to examine the relationship between the independent and dependent variables. The study population consists of automotive sector companies listed on the IDX, while the sample was determined using a purposive sampling technique based on certain criteria. Research data were obtained from annual reports and company financial statements for the 2020–2025 period. Data analysis was carried out using the Dividend Payout Ratio (DPR) as a proxy for dividend decisions and statistical testing to determine the effect of CSR, Financial Distress, and Altman Z-Score on company dividend, the data were processed using SPSS.

 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.

This study aims to analyze the effect of financial literacy on financial management behavior through financial attitudes among students of Universitas Kebangsaan Republik Indonesia (UKRI). The background of this research is the increasing importance of financial understanding among students in managing their personal finances effectively. This study uses a quantitative approach with a survey method, where data were collected through questionnaires distributed to UKRI students. The data were analyzed using statistical methods to examine both direct and indirect relationships between variables. The results indicate that financial literacy has a positive and significant effect on financial management behavior. Furthermore, financial attitudes are proven to mediate the relationship between financial literacy and financial management behavior, indicating that better financial knowledge shapes positive attitudes, which in turn improve financial behavior. The findings imply that improving financial literacy and fostering positive financial attitudes are essential in promoting better financial management among students. Therefore, educational institutions are encouraged to enhance financial education programs to support students in achieving financial well-being.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

This study aims to analyze student time management and its relationship to academic productivity among students in the Economics Education Study Program, Jambi University, class of 2023. This study used a qualitative approach with data collection techniques through in-depth interviews with a number of students selected purposively. The results showed that most students were unable to manage their time optimally, as reflected in the habit of procrastinating on assignments, a lack of structured planning, and an imbalance between academic and non-academic activities. Many students tended to work on assignments only close to the deadline and found it difficult to maintain a consistent schedule. Conversely, students who had a more structured time plan, such as compiling daily to-do lists and setting priorities, demonstrated better academic productivity. They were able to complete assignments on time, produce better quality work, and were more active in the learning process and class discussions. This study confirms that effective time management plays a crucial role in improving student academic productivity, both in terms of the quality of work results and the timeliness of assignment completion. Therefore, more intensive efforts are needed to increase students' awareness and skills in time management, so they can achieve optimal learning outcomes, reduce stress levels, and face academic demands more efficiently. In this context, developing good time management strategies is essential to help students maximize their academic potential.

Analysis of the business situation experienced by PT Spectrum Lintas Service indicates that the achievement of success in obtaining large-scale project contracts is greatly influenced by the technical image and confidence given by clients. This study aims to investigate the impact of Improving Technical Qualifications, Customer Relationship Management, and Procedural Governance Quality on the Achievement of Competitive Advantage at PT Spectrum Lintas Service. The study population consisted of a total of 141 customers. The data analysis approach used was the SPSS tool to test the research hypothesis through t-test and F-test. The results of the F-test showed a significance probability value of 0.000 smaller than 0.05. Based on the findings, it can be concluded that improving technical qualifications, customer relationship management, and procedural governance quality significantly contribute to the competitive advantage of PT. Spectrum Lintas Service. Improving technical qualifications has a negative but not substantial impact on competitive advantage, with a significance value of 0.110 greater than 0.05. Customer relationship management has an impact on competitive advantage with a significance value of 0.00, which is smaller than 0.05. The quality of the procedural system has a significant influence on competitive advantage.

This study examines the influence of technology utilization, records management, infrastructure, and training on employee performance at the Regional Financial and Asset Management Agency (BPKAD) of Batam City. A quantitative approach with an associative design was employed to identify relationships between variables and measure their effects. The study involved 89 employees as respondents using a saturated sampling method to ensure all members of the population were included. Data were collected through structured questionnaires and analyzed using multiple linear regression along with F-test and t-test to assess both simultaneous and partial effects. The findings reveal that all independent variables simultaneously have a significant impact on employee performance, while individually technology, records management, infrastructure, and training also demonstrate significant positive effects. These results indicate that the effective use of digital systems, well-organized archival practices, adequate and supportive facilities, and continuous training programs play a crucial role in enhancing employee performance and productivity, as well as improving efficiency, accuracy, and overall organizational effectiveness. The study suggests that organizations should strengthen technological implementation, improve document management systems, provide sufficient work facilities, and conduct sustainable training programs to achieve optimal and long-term organizational outcomes.

Amid intense market competition, the profitability of manufacturing companies is not solely determined by sales volume but is highly dependent on the precision of financial management, particularly in managing the working capital cycle and operating cash flow circulation. This study aims to evaluate the relationship between Working Capital Turnover (X1) and Operating Cash Flow (X2) on Profitability (Y) in consumer goods industry companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Using a quantitative approach and multiple linear regression analysis, this study processes 77 observations that have passed purposive sampling and outlier testing. The partial test results reveal contrasting findings: Working Capital Turnover (X1) does not have a significant effect on profitability, while Operating Cash Flow (X2) is proven to be a strong positive determinant. However, simultaneously, both variables have a significant influence on the financial performance of companies (Fhitung 24,008 > Ftabel 3,08), with operating cash flow acting as the dominant driving factor of profit. The implications of these findings emphasize that to maintain profit stability, management should prioritize the availability of cash generated from core operations, while investors should be more attentive to cash flow trends as an indicator of fundamental financial health before making investment decisions.

This study was conducted to examine the effect of compensation on employee performance through a literature review approach. The background of this research is based on the importance of compensation as a factor that contributes to improving employee work outcomes. Compensation is not only considered as remuneration for work performed, but also as an element that can encourage motivation and productivity. The study applied a descriptive method using a literature review approach. The data used were secondary data obtained from 20 national scientific journals published since 2020, discussing compensation and employee performance. Data collection was carried out through library research by selecting, classifying, and reviewing relevant literature sources. Furthermore, the data were analyzed descriptively by interpreting findings from previous studies. The results indicate that 19 out of 20 journals reported a positive and significant relationship between compensation and employee performance. Therefore, it can be concluded that compensation plays an essential role in enhancing employee performance, making an effective compensation system a crucial aspect of human resource management.

Inflation and post-COVID-19 economic uncertainty have placed significant financial pressure on low-income workers, including boarding house employees. This study aims to analyze the effects of financial literacy, financial attitude, and economic pressure on personal financial management behavior and financial resilience among boarding house employees in Semarang Regency. A mixed-methods sequential explanatory approach was employed, with the quantitative phase (n=150) analyzed using PLS-SEM, followed by a qualitative phase (n=15) using thematic analysis. Results indicate that financial literacy (β=0.312; p<0.01) and financial attitude (β=0.387; p<0.01) have significant positive effects, while economic pressure has a negative effect (β=-0.256; p<0.01) on financial management behavior. The model explains 52.4% of the variance in financial management behavior. Financial management behavior significantly mediates the relationship between financial literacy and financial resilience. The qualitative phase identified five adaptive strategies: strict budgeting, income diversification, strategic saving, social network utilization, and financial technology adoption. This study contributes to the literature by exploring an understudied population and integrating the economic pressure perspective into financial behavior models.

This study aims to examine the effect of village apparatus capacity on accountability in village fund management, with the village financial system (SISKEUDES) as an intervening variable in Letti District, Southwest Maluku Regency. The research assessed whether the competence, knowledge, and administrative ability of village officials can improve transparent and accountable fund management. This study employed a quantitative approach using a saturated sampling technique, involving all 42 apparatus members as respondents. Data were collected through questionnaires and analyzed using multiple regression and the Sobel test to examine direct and indirect effects. The findings show that village apparatus capacity has a positive effect on village fund management accountability. This indicates that human resource capacity can support responsible planning, implementation, reporting, and evaluation of village funds. However, the village financial system does not significantly affect village fund management accountability. In addition, SISKEUDES does not function as an intervening variable in the relationship between village apparatus capacity and accountability. These results imply that strengthening human resource capacity remains more decisive than system use.

This study aims to analyze and design a marketing strategy training program to improve the performance of marketing personnel at Titan (Home) WiFi as an internet service provider. In the increasingly competitive digital era, effective marketing strategies are essential to enhance customer acquisition, retention, and overall business performance. This training focuses on strengthening marketing competencies, including market analysis, digital marketing utilization, customer relationship management, and communication skills.The method used in this study is a descriptive qualitative approach involving 21 marketing personnel as participants. Data were collected through observation, semi-structured interviews, questionnaires, and documentation. The evaluation of the training program was conducted by comparing participants’ understanding before and after the training, supported by questionnaire scores and interview results.The results indicate that 83% of participants showed improved understanding of target market analysis and digital marketing strategies, while 78% demonstrated better communication and customer relationship management skills. In addition, there was a 20% increase in promotional effectiveness and a 15% improvement in customer satisfaction based on internal performance data. These findings suggest that the implementation of structured marketing strategy training can significantly enhance marketers’ competencies, optimize promotional activities, and improve service quality. Therefore, continuous and adaptive training programs are recommended to ensure sustainable marketing performance improvement in the dynamic telecommunications industry

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

Abstract. This study aims to analyze the influence of psychological safety on sustainable innovation with communication behavior as a mediating variable. The research design used a quantitative approach with a survey method on employees of PT Morich Indo Fashion. Sampling was conducted using the Slovin formula and obtained respondents who were analyzed using Partial Least Squares (PLS). The results showed that psychological safety has a positive effect on sustainable innovation and communication behavior. In addition, communication behavior also has a positive effect on sustainable innovation and mediates the relationship between psychological safety and sustainable innovation. These findings emphasize the importance of creating a psychologically safe climate and effective communication to encourage sustainable innovation in organizations.   Keywords: Psychological Safety; Communication Behavior; Sustainable Innovation; Partial Least Squares; Human Resource Management

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study aims to analyze and examine the effect of financial literacy and self-control on financial management behavior, with financial attitude as an intervening variable among accounting students at universities in Lamongan. This research employed a quantitative approach using a survey method through questionnaire distribution via Google Form. The population consisted of accounting students at universities in Lamongan, with a total sample of 232 respondents selected using probability sampling with a simple random sampling technique. Data analysis was conducted using Partial Least Square–Structural Equation Modeling (PLS-SEM) version 4.0. The results indicate that financial literacy does not have a significant effect on financial management behavior, while self-control has a significant effect on financial management behavior. Furthermore, financial literacy and self-control significantly influence financial attitude, and financial attitude significantly affects financial management behavior. Financial attitude is also proven to significantly mediate the relationship between financial literacy and self-control on financial management behavior.

This study aimed to analyze the effect of credit risk on profitability with liquidity as a mediating variable in banking companies listed on the Indonesia Stock Exchange (IDX) during 2022–2024. The study employed a quantitative approach with an explanatory research design. Secondary data were obtained from annual financial statements, and the sample consisted of 31 banking companies selected through purposive sampling from a total of 47 companies. The research variables included credit risk as the independent variable, profitability proxied by Return on Assets (ROA) as the dependent variable, and liquidity proxied by the Loan to Deposit Ratio (LDR) as the mediating variable. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) through the assessment of the measurement model and the structural model. The results indicated that credit risk did not affect profitability and did not affect liquidity, while liquidity affected profitability. The findings also demonstrated that liquidity did not mediate the relationship between credit risk and profitability. The study implied that liquidity management played an important role in supporting bank profitability, whereas the influence of credit risk on profitability during the study period was likely driven by other factors outside the proposed model. This study provided empirical evidence on banking performance dynamics in 2022–2024; however, generalization should have been made cautiously due to the limited observation period and the variables included.

This study aims to analyze the influence of internal company factors, including company size, networking capital, operating efficiency, liquidity, and leverage, on financial performance, proxied by Return on Assets. The research population includes 40 food & beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. Using purposive sampling, 17 sample companies were selected, yielding a total of 102 data observations. This study adopts a quantitative approach, using secondary data obtained from the company's annual financial statements. Data analysis was performed using multiple linear regression to identify partial and simultaneous influences between variables. Empirical findings show that not all internal factors exert a uniform influence on financial performance, as some variables have been shown to have a significant influence, while others do not show a statistically significant relationship. These results have important implications for managers and investors in formulating internal management strategies to drive sustainable profitability

The effectiveness of public sector organizations in delivering quality services and achieving their mandates depends critically on how they manage their human resources. This study examines the relationship between strategic human resource management (SHRM) practices and organizational performance in Indonesian public sector organizations. Employing a mixed-methods research design, data were collected from 312 public sector managers and HR professionals across 45 government agencies through surveys and 32 in-depth interviews. The research investigates five key SHRM dimensions: strategic recruitment and selection, performance management systems, employee development and training, compensation and rewards, and employee engagement. Findings reveal significant positive relationships between SHRM practices and multiple performance indicators including service quality, operational efficiency, employee productivity, and organizational innovation. Regression analysis demonstrates that SHRM practices collectively explain 47.3% of variance in organizational performance scores. Qualitative data illuminate implementation challenges including limited HR professional capacity, rigid civil service regulations, political interference, and resistance to performance-based management. The study identifies critical success factors such as top management commitment, alignment between HR strategy and organizational strategy, investment in HR analytics capabilities, and cultural transformation toward merit-based practices. Results indicate that high-performing public organizations distinguish themselves through systematic talent management, data-driven HR decision-making, continuous learning cultures, and stronger linkages between individual performance and organizational outcomes. This research contributes empirical evidence on SHRM effectiveness in public sector contexts and provides actionable recommendations for HR practitioners and policymakers seeking to leverage human capital for improved public service delivery.

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients