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Poor quality of financial statements can have an impact on the inaccuracy of the information presented, thereby hindering data-based decision-making. This can also affect the accountability and transparency of financial management within government agencies. This study aims to investigate the influence of human resource (HR) competence, the implementation of the Agency-Level Financial Application System (SAKTI), and internal control on the quality of financial statement information at the Brebes Regency Religious Court Office. The research method used is quantitative with a survey approach. The research sample consists of employees who are directly involved in the financial reporting process. Data was collected through questionnaires and analyzed using regression methods to test the relationship between these variables. Human resource competence has a positive and significant effect on improving the Quality of Financial Statement Information at the Brebes Regency Religious Court office by 66.5%. The implementation of SAKTI had a positive and significant effect on improving the quality of financial statement information by 17.5%. Internal Control had a positive and significant effect on improving the Quality of Financial Statement Information by 14.0%. HR competence, SAKTI implementation, and Internal Control simultaneously affect the improvement of the quality of financial statement information at the Brebes Regency Religious Court office. The variables of HR competence, SAKTI implementation, and internal control contributed 66.4% to the quality of financial statement information at the Brebes Regency Religious Court office, while the remaining 33,760% were influenced by variables that were not studied.

This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

This study aims to analyze the relationship between service quality and customer green satisfaction at Madani Hotel Medan. The service quality in question includes aspects such as reliability, responsiveness, assurance, empathy, and physical evidence, which are integrated with environmentally friendly practices implemented by the hotel. Green satisfaction refers to the level of customer satisfaction that is not only based on conventional services, but also on the hotel's commitment to environmental sustainability. The research method used is a quantitative approach by distributing questionnaires to 100 respondents who are guests of Madani Hotel Medan. Data were analyzed using a linear regression method to determine the effect of service quality on green satisfaction. The results of the study indicate that there is a positive and significant relationship between service quality and customer green satisfaction. This finding indicates that the implementation of high-quality and environmentally friendly services can increase overall customer satisfaction. This study provides implications for hotel management to continue to improve service quality by paying attention to sustainability aspects in order to meet the expectations of increasingly environmentally conscious customers.

This study examines murder cases triggered by romantic conflicts in Cipinang Prison, Jakarta. Using a qualitative approach, this research employed in-depth interviews with inmates and prison officers to explore the motives, processes, and social and psychological perspectives of the perpetrators. The findings reveal that romantic conflicts, such as jealousy, financial pressures, and feelings of being undervalued, are often the main triggers of violent acts leading to murder. Uncontrolled emotions and impulsive reactions exacerbate the situation, while the social environment, both before and during incarceration, plays a significant role in shaping deviant behavior patterns. The study also identifies various challenges in the rehabilitation process within the prison, including insufficient attention to the emotional needs of inmates and the negative influence of interactions with fellow prisoners. Referring to Differential Association theory, the study emphasizes that deviant behavior is often learned through negative social interactions. To prevent similar violence, emotional education, conflict management, and evaluations of individual-based rehabilitation programs are necessary.

The purpose of this study is to examine the effect of service quality and relationship quality on consumer satisfaction that has an impact on consumers with their loyalty, especially in the distribution of meat reefer containers by PT Indogal Trading. The main problems identified are low loyalty and consumer satisfaction, on service issues such as late delivery, temperature fluctuations, and less than optimal complaint management. The study population consisted of 105 consumers of PT Indogal Trading in 2023 representing 50 companies, with a sample of 83 respondents using the simple random sampling method. Data collection by analyzing and collecting questionnaires with SMART PLS. The results of the study stated that service quality and relationship quality have a significant influence on consumer satisfaction and loyalty. In addition, consumer mediation of their satisfaction is specifically the influence of service quality and relationship quality on consumer loyalty. In conclusion, increasing service quality and relationships can significantly increase consumer satisfaction and loyalty. Managerial suggestions provided include increasing service consistency, better temperature management, and increasing responsiveness to consumer complaints to strengthen consumer loyalty.

This study examines the relationship between economic development in Medan City and the quality of human resources (HR). Medan, as the third largest city in Indonesia, needs to optimise the quality of human capital to reach its full economic potential. Four previous studies were analysed to understand the influence of human resource quality on urban economic dynamics. The results showed that increased organisational commitment, technology utilisation, and human resource capacity development are positively correlated with improved financial statement quality and economic growth. In addition, sustainable management of natural resources also plays a role in promoting economic growth. This study emphasises the importance of government intervention in improving education standards and HR competencies to create jobs and reduce unemployment. Thus, Medan City's economic development planning should be integrative and sustainable with a focus on improving the quality of human resources and optimising local potential as the main foundation of community welfare.

System dynamic models have been recognized as an effective approach in projecting and designing sustainable urban waste management systems. This study aims to explore the potential of system dynamic modeling in urban waste management. This study uses a literature study method with a qualitative descriptive approach that refers to various relevant previous studies. The results of the literature study show that the system dynamic model is able to map the complex relationships between variables in the waste management system, such as population growth, waste production, waste processing capacity, environmental impacts, and others. In addition, the system dynamic model can project future waste management conditions and prepare the most effective policy scenarios. Through simulations of various policy scenarios, the system dynamic model can provide insight into the impact of each scenario, both in terms of technical efficiency, operational costs, and reduction of waste generation in landfills. In implementing policy scenarios, collaboration between the government, community, and stakeholders is also needed in optimizing waste management programs.

This study aims to analyze the development and trends in rice production in North Sumatra Province during the period 2020–2024 using a descriptive statistical approach. The data used is secondary data from the Central Statistics Agency (BPS) in the form of rice production, harvest area, and productivity. The results of the analysis show that rice production fluctuated but tended to increase, with the highest production in 2024 at 2,204,875.51 tons and the lowest in 2021 at 2,004,142.51 tons. Trend analysis produced a positive slope value of 32,861 tons per year, indicating a long-term upward trend in production. The correlation between harvest area and production shows a strong positive relationship, where an increase in harvest area is consistently followed by an increase in production. Factors affecting production fluctuations include climate change, land area, cropping patterns, and agricultural infrastructure and policy support. Overall, the results of the study confirm that increases in rice production are highly dependent on land management, productivity, and the stability of climatic conditions in the North Sumatra region.

This study explores the impact of cybersecurity risk disclosure on customer-supplier relationships in corporate supply chains through a qualitative literature review approach. The findings reveal that transparency in cybersecurity risk disclosure enhances trust, relationship stability, and operational efficiency within supply chains. Conversely, a lack of disclosure or poor risk management can damage reputations, create uncertainty, and weaken collaboration between business partners. The study also highlights the importance of adequate regulations, risk mitigation strategies, and the adoption of new technologies in managing cybersecurity. While offering significant insights, this study has limitations, including reliance on secondary literature and variations in industry contexts. Future research is recommended to include empirical testing and the exploration of new technologies to strengthen cybersecurity risk management in supply chains.

The food and beverage industry in Indonesia has an important role in the national economy, but faces challenges in maintaining competitiveness and increasing firm value. This study aims to analyze the effect of macroeconomic fundamental analysis and ownership structure on firm value in the food and beverage sector, with earnings management, financial performance, GCG as intervening variables. A quantitative approach is used to identify the relationship between variables, using secondary data from the annual financial statements of companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. Data analysis was carried out using Smart-PLS software. The results showed that none of the hypotheses were accepted.

This study examines the relationship between economic development in Medan City and the quality of human resources (HR). Medan, as the third largest city in Indonesia, needs to optimise the quality of human capital to reach its full economic potential. Four previous studies were analysed to understand the influence of human resource quality on urban economic dynamics. The results showed that increased organisational commitment, technology utilisation, and human resource capacity development are positively correlated with improved financial statement quality and economic growth. In addition, sustainable management of natural resources also plays a role in promoting economic growth. This study emphasises the importance of government intervention in improving education standards and HR competencies to create jobs and reduce unemployment. Thus, Medan City's economic development planning should be integrative and sustainable with a focus on improving the quality of human resources and optimising local potential as the main foundation of community welfare.

This study aims to analyze the influence of self-concept and self-regulation on academic stress in students of Universitas Islam 45 Bekasi. A quantitative approach with a correlational design was used to test the relationship between these variables. Data were collected through a Likert-based questionnaire on 137 active students aged 18–23 years. The results of the analysis showed that self-concept had a significant negative relationship with academic stress, while self-regulation did not show a significant effect. These findings indicate the importance of self-concept in managing students' academic stress. Although self-regulation was not statistically significant, there was still a relevant negative relationship. The implication of this study is the need for self-concept development programs to support student well-being, while improving self-regulation can be considered in other contexts. This study provides new insights into managing academic stress and supports more effective interventions in higher education settings.

This research aims to determine the influence of service quality, brand image, and customer relationship management on customer loyalty. The sampling technique used by the researcher was purposive sampling. The population in this study was all 105 cooperative customers, respondents with data analysis using multiple regression. Findings in this research. `Service quality and CRM have a positive and significant effect on customer loyalty where the dominant influence is service quality. Brand Image has a negative and insignificant effect on Customer Loyalty.

According to the term, waqf is the holding of assets whose benefits are taken without being destroyed immediately for permissible use and is intended to obtain the blessing of Allah SWT. This study aims to analyze the management of waqf at the Indonesian Waqf Tabung institution in the waqf fund model and the programs implemented with benefits to various fields. This research uses qualitative research methods. The data used consists of primary data and secondary data obtained through observation and pre-existing literature or research. The research results show that the waqf management at Tabung Waqf Indonesia is in accordance with Islamic law, can run programs well and is invested in various forms of business with surplus proceeds being used for social programs, and the management of the waqf has had positive implications in improving the community's economy. This research contributes to the development of studies related to waqf management at the Indonesian Tabung Waqf institution in the waqf fund model and the programs implemented with a more detailed explanation along with their relationship to benefits in the fields of health, education, economics and social development.

The management of tourist attractions and public facilities has undergone a significant transformation in recent years in line with technological developments. Previously, management was carried out manually by involving a lot of labor and human resources to maintain and manage its operations. However, digitalization has changed the way management is more efficient and organized. Digital-based systems are now widely applied to facilitate visitor access while increasing the effectiveness of tourist attraction management.  Digitalization aims to create a mutually beneficial relationship between managers and visitors through an optimally designed system. This study aims to analyze the design and design of the digital management system applied to Dalegan Beach in Gresik Regency, East Java. This system is expected to be able to simplify the administrative process, improve the visitor experience, and optimize the management of existing resources. Through a systematic approach, this research explores the functional and technical needs to create effective technology-based solutions. The implementation of this system is expected to be an example of the application of digitalization in the management of other tourist attractions, so that it can support the development of the tourism sector and increase competitiveness in an increasingly competitive industry.

Taxes play an important role in the economy as a source of state revenue that is used to fund various development programs. However, the practice of tax avoidance is often a challenge that is detrimental to the potential of state revenue and is the main issue in tax management. Researchers compiled this scientific article with the aim of exploring the link between transfer pricing and financial difficulties in influencing tax avoidance practices. The method used is literature study by analyzing various journals, books and relevant research reports through online platforms such as Google Scholar and Publish or Perish. The data was analyzed using a qualitative descriptive approach to identify patterns and understand the implications of the relationship between the variables studied. The results of the research findings suggest that the relationship between transfer prices and financial hardship to tax avoidance is inconsistent with mixed results. Some analyses showed a significant association, while others found no strong association. These findings indicate that the influence is situational and dependent on the characteristics of the company, thus expanding the understanding of the factors that affect tax avoidance and serving as a basis for further research.

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

This study analyzes the relationship between social and ecological aspects of agricultural activities in Bonthula Village, Gorontalo Regency. Most of the community relies on maize cultivation as the main commodity, but diversification into perennial crops such as nutmeg, durian, rambutan, cloves, coconut, cocoa, and avocado is also practiced tomaintain soil balance and increase income. The community's ecological awareness is reflected in their understanding of the benefits of perennial crops in improving soil fertility, maintaining moisture, and preventing degradation caused by monoculture maize. The village government supports these practices through perennial crop seed assistance programs aimed at promoting ecosystem sustainability and improving farmers' welfare. This research adopts a descriptive approach with data triangulation from interviews, observations, and document studies. The analysis reveals that the integration of perennial crop diversification and local policy support positively impacts the socio-economic and ecological aspects of Bonthula Village. This community-based agricultural management model can serve as a reference for implementing sustainable practices in other regions facing similar challenges.

In the midst of increasingly complex globalization, organizations must continue to innovate and maximize the potential of existing resources to achieve competitive advantage. Human Resource Management (HRM) plays a strategic role in managing employees as important organizational assets. This research uses a Systematic Literature Review (SLR) approach to review various literatures that discuss the relationship between HRM strategies and achieving competitive advantage. The results of the literature analysis show that effective HRM strategies, including competency-based recruitment, employee development through training and education, fair reward systems, and the use of technology such as Human Resource Information System (HRIS), can improve organizational performance and competitiveness. In addition, transparent performance management and good internal communication are also important supporting factors. Nonetheless, challenges in implementing HRM strategies remain, such as changes in organizational culture and budget constraints, which require an adaptive approach. This research provides insights into how the right HRM strategy can contribute to the achievement of competitive advantage in the face of fast-changing global market dynamics.

This article aims to review the literature related to the role of financial distress risk in the relationship between leverage and a company's financial performance. Although leverage is often used to support expansion and increase profits, its presence also has the potential to increase the risk of financial distress which can have a negative impact on the company's financial performance. This study uses a literature review approach, which involves the process of identifying, assessing, and interpreting evidence from previous studies to answer existing research questions. Overall, effective financial distress risk management can have a positive impact on the stability of a company's financial performance. However, challenges related to leverage management remain a major concern. Therefore, further research is needed to identify optimal strategies that companies can implement in mitigating financial distress risk and improving financial performance.   Keywords: , ,