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Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

This research analyzes the dynamics of hegemony and resistance in the Lio indigenous community of Ende Regency, East Nusa Tenggara, focusing on the power practices of mosalaki (traditional elites) and the forms of hidden resistance developed by farming communities. Using an ethnographic approach over four months in Keliwumbu Village, this study combines Antonio Gramsci's concept of hegemony with James Scott's theory of hidden transcripts to understand the complexity of power relations in traditional societies experiencing economic transformation. Data were collected through participant observation, in-depth interviews with 18 informants, and document analysis, then analyzed using a thematic approach. Findings indicate that the legitimacy of mosalaki power is constructed through three main pillars: genealogical narratives derived from the myths of Lepe and Mbusu, control over customary land encompassing 70% of agricultural land, and ritual authority positioning them as intermediaries with ata mate (ancestral spirits). Hegemonic practices operate through the pire system (customary prohibitions), mandatory nggua rituals requiring offerings, and control over decision-making as evidenced in the coal-fired power plant construction case. However, farming communities have developed hidden resistance in the form of subtle sabotage, passive non-compliance, gossip and informal criticism, and exit strategies through migration and purchase of alternative land. This resistance operates within the same cultural framework as the hegemony it contests, developing alternative interpretations of "true custom" rather than rejecting the traditional system entirely. This research contributes to theoretical understanding of hegemony in non-Western societies and reveals that "local wisdom" discourse can be manipulated to perpetuate structural inequality. Practically, these findings demonstrate the need for more critical approaches in development policies that accommodate internal power dynamics of indigenous communities to prevent reinforcement of local elite domination

This paper explores the transformative influence of artificial intelligence (AI) on the accounting profession, particularly within the Accountant General of the Federation (OAGF). The research investigates how AI-driven innovations are reshaping traditional accounting practices and redefining the role of accountants. By conducting a systematic literature review, this study identifies three primary dimensions of AI’s impact: the automation of repetitive tasks such as data entry, transaction processing, and reconciliation; enhanced data analytics capabilities, which include predictive modeling and real-time decision support; and the evolution of accountants' roles toward more strategic and value-added activities, such as financial advisory and risk management. The automation of routine processes through AI allows accountants to focus on higher-level tasks that require judgment, creativity, and expertise, ultimately enhancing the overall efficiency of the accounting function. Furthermore, AI’s advanced data analytics tools provide more accurate insights, enabling accountants to offer more effective financial guidance and make more informed decisions. As AI reduces the time spent on manual processes, accounting professionals can improve their role in advising on business strategy, improving risk management, and identifying new growth opportunities. The study’s findings underscore the importance of embracing AI in the accounting profession, not only to improve operational efficiency, reduce costs, and scale operations but also to enable accountants to stay competitive in a rapidly evolving technological landscape. The paper concludes by emphasizing that adopting AI is essential for accountants to remain relevant and continue providing valuable contributions to their organizations. Future research should focus on the long-term implications of AI on accounting ethics and the development of necessary skills for accounting professionals to thrive in the age of AI.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

In today’s fast-evolving technological landscape, this study examines the profound integration of Artificial Intelligence (AI) into accounting and its far-reaching effects on the future of Nigeria financial markets. The incorporation of AI represents a fundamental shift in accounting, moving beyond conventional practices and ushering in unprecedented efficiency and advanced analytical capabilities. This transformation is instrumental in redefining accounting standards and influencing the broader economic dynamics of the financial sector. This paper aims to analyze the complex role of AI in accounting, evaluating its benefits, obstacles, and long-term potential. By connecting technological advancements with real-world accounting applications, the study provides an in-depth exploration of how AI is revolutionizing financial processes, its economic impact on Nigeria markets, and the balance between its advantages and inherent challenges. Additionally, the research proposes actionable strategies for optimizing AI adoption in accounting. The findings highlight that AI integration marks a critical advancement in accounting, improving precision, productivity, and strategic decision-making. Nevertheless, it also introduces hurdles such as workforce reskilling and ethical dilemmas. To address these challenges, the study recommends educational enhancements, policy adjustments, and cross-disciplinary cooperation to maximize AI’s potential in accounting. As a foundational contribution, this paper presents a compelling discussion on AI’s transformative role in accounting and its wider economic consequences, paving the way for future research and practical applications.

The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

Sentani Kota Village as a strategic area experiences significant pressure due to population growth and economic activities, facing complex problems including the conversion of agricultural land and forests into residential and commercial areas, low public awareness about sustainable spatial planning, and weaknesses in law enforcement and supervision. This condition potentially threatens the environmental sustainability and ecosystem of Lake Sentani. This study aims to evaluate the suitability of spatial utilization in Sentani Kota Village, Sentani District, Jayapura Regency, focusing on two main issues: the level of conformity between existing spatial utilization and the Regional Spatial Plan (RTRW) guidelines, and the factors that support and hinder the effectiveness of RTRW implementation. Conducting overlay analysis of existing conditions and spatial pattern maps, complemented by field verification at 28 observation points and stakeholder interviews with the Spatial Planning Agency. The results show that 76.5% (2,759.07 hectares) of spatial utilization conforms to RTRW guidelines, while 22.9% (825.98 hectares) remains non-conforming, and 0.6% (21.66 hectares) violates regulations. Supporting factors include routine monitoring protocols, high conformity levels in designated areas, firm enforcement actions, and community leadership involvement. Conversely, hindering factors encompass low public compliance, non-conforming zones prone to violations, inconsistent enforcement responses, various types of violations, limited sanction mechanisms, and inadequate preventive measures. This study recommends targeted enforcement in critical zones, transition planning for non-conforming areas, lake buffer zone management, enhanced community participation, and systematic monitoring protocols to achieve more effective spatial utilization control.

The Bukit Tutari Cultural Heritage Area in Jayapura Regency, Papua, has enormous potential to be developed as a sustainable ecotourism destination. This study aims to explore strategies for developing the area by involving indigenous people as the main managers. Through a community- based approach, it is hoped that this development will not only improve local economic welfare, but also preserve cultural and environmental values. This study uses a qualitative method with data analysis from interviews, observations, and literature studies. The results of the study indicate that the involvement of indigenous people in ecotourism management can create synergy between cultural preservation and local economic development.

The title of this research is Psychological Problem of the Main Character in James Bird's The Brave. This study aims to determine the psychological problems faced by the main character, the causal factors that contribute to the main character, and what effects of  the psychological issues toward the family relationships and social life of the main character. This data was collected by reading the novel repeatedly and then using the note-taking technique to find statements related to the topic to be analysed. The main and supporting theories that are applied in writing this research are taken from Stanley Rachman and Padmal de Silva in their book entitled Obsessive-Compulsive Disorder (2009).. Based on the results of the analysis, the psychological problems of the main character are found to be Obsessive-Compulsive Disorder from childhood. Obsessive-Compulsive Disorder affects him and the environment by blaming himself, making his anxiety recur, and making his brain panic and traumatized. In addition, the effect of Obsessive-Compulsive Disorder on those around him is that he makes people frustrated and annoyed when talking to him, and he loses hisfriends..

Basketball is a dynamic team sport that emphasizes hand coordination, requiring players to score by shooting the ball into the opponent’s hoop. The game involves five players per team and demands mastery of several fundamental technical skills, including throwing and catching, dribbling, shooting, pivoting, and lay-up techniques. One of the highest individual achievements in basketball is being named the Most Valuable Player (MVP), a title awarded to athletes who demonstrate exceptional performance during a game or tournament. This study aims to analyze the determining factors behind an athlete achieving MVP status, specifically focusing on LeBron James from the United States basketball team during the 2024 Paris Olympics final match against France. The research employs a descriptive method with data collection through document analysis, particularly using official match statistics. The assessment includes both physical performance metrics—such as points, rebounds, assists, blocks, steals, turnovers, and fouls—and psychological aspects, such as mental toughness during competition. Statistical data from the match showed that LeBron James recorded 14 points, 6 rebounds, 1 block, 10 assists, 2 steals, 5 turnovers, and 3 fouls. His shooting efficiency was also high, with a 60% field goal percentage (6/10), 62.5% on two-point shots (5/8), 50% on three-point shots (1/2), and 100% on free throws (1/1). The findings indicate that high contributions in both offensive and defensive aspects significantly influence the MVP designation. This study concludes that MVP recognition is strongly supported by measurable statistical performance and recommends that coaches integrate performance analysis technology to maximize athlete potential based on individual needs.

In today's competitive and dynamic business world, budgeting is no longer viewed solely as an administrative tool but has evolved into a crucial strategic instrument for organizational planning and decision-making. This study aims to explore the strategic role of budgeting in supporting the achievement of organizational goals, particularly through the alignment of short-term and long-term strategies. The method used is a literature study by examining various financial management theories and budgeting practices in several industrial sectors. The results of the study indicate that strategic budgeting can provide clear direction in resource allocation, organizational priority setting, and performance evaluation. In addition to being a control tool, the budget also functions to strengthen coordination between work units and support data-based decision-making. The participation of various stakeholders in the budgeting process plays a crucial role in increasing accountability, transparency, and a sense of ownership in achieving organizational goals. The integration of budget and strategy enables organizations to be more adaptive and responsive to the dynamics of the external environment. Thus, a flexible and participatory budgeting approach is essential so that the budget is not merely a static document but also a dynamic tool in supporting sustainable competitive advantage. This research concludes that strategically oriented budgeting significantly contributes to organizational effectiveness and success in achieving long-term goals.

This study aims to analyze the Public Relations (PR) communication strategy used by PT Gamelan Tour in building the company's positive image. This research applies the Two-Way Symmetric Communication theory developed by James E. Grunig and Todd Hunt, which emphasizes the importance of reciprocal communication between the company and the public. Through this approach, PT Gamelan Tour aims to listen to customer complaints, provide clear explanations,and resolve issues in a transparent and effective manner. Additionally, this study discusses various relevant communicationmanagementmodels,including thetwo-way symmetric model, which helps the company maintain mutually beneficial relationships with its customers. The research methodology uses a qualitative approach, collecting data through in-depth interviews with key stakeholders at PT Gamelan Tour, including Vania Nefrela Regar (Public Relations), Reva Agustina (Ticketing &Hotel), and the company's customers. This study adopts four steps of Public Relations strategy, which include: (1) defining the problem/facts to identify existing issues, (2) planning and programming to formulate effective communication strategies, (3) taking action and communicating to implement the planned strategies, and (4) evaluating the program to assess the success of its implementation and its impact on the company's image. The research findingsindicate that effective communication strategies, whether in the form of feedback, direct communication, or mutual understanding, can improve the company's image and strengthen relationships with customers.This studyalsohighlightstheimportanceofthoroughcommunication planning and consistent implementation to achieve the company's goals in building positive relationships with the public.

This study aims to analyze the language style contained in the book Atomic Habits by James Clear which has been translated into Indonesian by Alex Tri Kantjono Widodo. The method used in this study is descriptive analysis with literature study. The results of the analysis show that the book is presented in a simple and easy-to-understand language style so that readers do not feel burdened when reading more than 300 pages. The delivery of the content of this book makes it more relaxed and interesting. This writing style not only makes the material easy to understand, but also encourages readers to apply the values in the book for them to apply in their lives.

This study evaluates the effectiveness of AI-powered tutoring systems in enhancing personalized English language learning among students in Colleges of Education in Lagos State, Nigeria. The primary objectives include assessing the impact of these systems on students' English proficiency and evaluating their perceptions of usability and effectiveness. Guided by four research questions, the study aims to provide insights into the integration of AI in educational contexts. Employing a survey research design, the study targeted a population of approximately 50,000 final-year students across several Colleges of Education. A sample of 400 students was selected using a combination of convenience and stratified random sampling techniques, ensuring representation from two institutions: the Federal College of Education (Technical) Akoka (FCET) and the Adeniran Ogunsanya College of Education (AOCOED). A structured questionnaire with 30 items was developed and validated, achieving a reliability coefficient of 0.81. Data collection methods included both in-person and online approaches, yielding a response rate of 74.5% (298 completed questionnaires). Data were analyzed using descriptive statistics and t-test for hypothesis testing. The findings revealed a significant difference in English language proficiency between students using AI tutoring systems and those using traditional methods, with the AI group reporting better outcomes. Additionally, students expressed mixed perceptions regarding the usability of AI systems. Major recommendations include enhancing AI system functionalities, providing comprehensive training for users, and addressing technological barriers to ensure effective implementation. This study underscores the potential of AI in education while highlighting the need for ongoing improvements and support mechanisms.

In the era of globalization, technology increases efficiency in various human activities, including plant cultivation. Chili plants require special care, especially in meeting water needs according to ideal soil moisture, which is 30% -50% for chili. Conventional monitoring methods are inefficient because they require a lot of time and energy. A new breakthrough is needed to continuously monitor temperature, air humidity, and soil moisture. The designed tool will be placed in Cipadung Village to monitor soil moisture in chili plants, which require soil moisture that is not too high. This tool facilitates monitoring through the application, allowing automatic and manual watering. Soil moisture stability is also important for tomatoes, so watering can be regulated through the application display. This tool is useful for monitoring soil moisture levels effectively, supporting plant care with stable soil moisture needs, and facilitating the watering process through the application.

This article examines the impact of artificial intelligence (AI) on human rights, focusing on issues such as discrimination, transparency, and accountability. The research analyzes AI applications in areas like law enforcement, employment, and social media, evaluating how AI can both enhance and threaten human rights. The study calls for the development of AI regulations that uphold human rights principles and prevent misuse.

The purpose of this article is to examine the current issues and difficulties that Nigeria's four main transportation modes are facing. The data utilized in this research were gathered by field observations, oral interviews, and a thorough literature search of books, journals, and pertinent government documents. After discussing the difficulties and issues affecting each mode's ability to continue contributing to the nation's economic development, the historical evolution of each mode and its historical role in that development are provided. The main effects of driving being preferred over other modes of transportation are the environmental issues associated with driving and the high rate of traffic accidents on Nigerian roads. There are numerous inland waterways of capacity that is underutilized as a result of the antiquated railway system. Despite being widely utilized, the airways still require significant development and refinement. In order for these modes to continue contributing to Nigeria's economic development, the study offered viable solutions to these issues and obstacles.  

In the ever-changing digital world, strong security protocols are essential. As a vital line of defence against unwanted access, blockchain uses several verification techniques to boost security. This article investigates the use of blockchain technology to tackle privacy, security, and usability issues. By reducing the dangers associated with conventional centralised systems, blockchain's decentralised and immutable structure offers a secure platform for storing and verifying authentication credentials. This method increases user trust by using smart contracts to guarantee transparent and unchangeable authentication procedures. The suggested blockchain-based method strengthens security and enhances privacy by removing sources of failure and decreasing dependence on outside verification. Furthermore, user-centric design and expedited procedures improve the system's usability by making secure authentication more approachable and less obtrusive. This paper offers a thorough examination of the suggested system, stressing its benefits, possible drawbacks, and directions for future investigation. The results indicate that blockchain technology presents a viable solution to ensure that digital authentication frameworks combine privacy, security, and usability.

Entrepreneurship is strongly being touted as the way out of underdevelopment in low income countries. Joblessness, poverty and social instability are some of the main issues that have haunted least developed countries since the end of colonialism, however, political independence without economic freedom is not freedom at all. There are fears that nations may fail due to underdevelopment and high levels of unemployment. Studies have been conducted elsewhere and in Malawi too about how the SMEs sector has been performing over the years and results show that the performance has not been encouraging at all. Nevertheless, the search still is on regarding how best developing countries in general and Malawi in particular can utilise the models such entrepreneurial ecosystems that are working well in developed economies to try to change the local fortunes. The findings of the studies done locally compared to those done in developed economies have shown that Malawi is not doing well at all more especially policy wise. The Government is supporting MSMEs wholesale without properly scrutinizing the business that are high growth oriented because it lacks such a policy. The study based on literature review hence recommends appropriate steps that can address the lack of positive dividends from the funds that are being invested in these underachieving MSMEs.