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In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

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

This study aims to analyze the role of human resource management (HRM) in improving performance and retention among healthcare professionals in health service facilities. Using a systematic literature review approach based on the PRISMA method, this study reviewed 25 international and national journal articles published between 2015 and 2025. The findings indicate that strategic HRM practices—such as competency-based recruitment, continuous professional development, fair compensation, and transformational leadership—positively influence both performance and retention of healthcare workers. Additionally, factors like organizational culture, work-life balance, and psychological well-being play a mediating role in enhancing job satisfaction and organizational commitment. The results highlight that HRM practices are not merely administrative functions but strategic elements that determine healthcare organizations’ sustainability and competitiveness. The study contributes to the development of theoretical frameworks in strategic HRM and provides practical recommendations for healthcare managers to design more adaptive, fair, and human-centered HR policies.

Significant changes occurring today are characterized by technological disruption, demographic shifts, globalization, and economic instability. The combination of these factors creates complex challenges for human resources (HR) in adapting and enhancing their capabilities. The purpose of this study was to examine the relationship between organizational commitment and perceptions of transformational leadership style with Organizational Citizenship Behavior of teachers in Surabaya. The research subjects were 397 teachers in Surabaya, East Java. The sampling technique used was purposive sampling. Data was collected through scale filling using Google Forms. The measurement instruments in this study were the Organizational Citizenship Behavior Scale, the Organizational Commitment Scale, and the Transformational Leadership Style Perception Scale. The data analysis used multiple linear regression analysis. The results showed that there was a significant positive relationship between organizational commitment and perceptions of transformational leadership style with Organizational Citizenship Behavior. The higher the organizational commitment and perceptions of transformational leadership style, the higher the Organizational Citizenship Behavior among teachers. There was a significant relationship between organizational commitment and Organizational Citizenship Behavior, and there was also a significant positive relationship between perceptions of transformational leadership style and Organizational Citizenship Behavior. The higher the perceptions of transformational leadership style, the higher the Organizational Citizenship Behavior among teachers.

This article aims to examine the concept of humanist leadership that is lived and carried out by Catholic Religious Teachers in the learning and coaching of students. The approach used in this study is qualitative with a literature study method, which is sourced from Catholic Church documents, the Bible, and scientific literature related to educational leadership and humanism. The results of the study show that the humanist leadership of Catholic Religious Teachers is rooted in the example of Jesus Christ as a Teacher and Shepherd who prioritizes love, respect for human dignity, dialogue, and service. This leadership is manifested through empathy, justice, moral exemplarity, and the ability to build relationships that foster trust and responsibility of students. Thus, Catholic Religious Teachers who live humanist leadership are able to create an educational climate that is inclusive, liberating, and oriented towards the development of human personal integrity. This article is expected to be a theoretical and practical contribution to the development of the leadership competencies of Catholic Religious Teachers in the world of education.

Public health administration plays a strategic role in strengthening primary health care governance amid increasingly complex health system challenges. This study aimed to synthesize recent evidence on the development, challenges, and implications of public health administration during the period 2020–2025. A literature review with a systematic approach was conducted by analyzing peer-reviewed articles retrieved from major scientific databases and selected through a PRISMA 2020 flow process. The findings indicate that effective public health administration—characterized by strong governance, adaptive leadership, and the integration of digital health information systems—contributes to improved performance of primary health care services in terms of service quality, efficiency, and sustainability. However, the review also reveals persistent gaps, particularly the limited empirical evidence examining causal relationships between administrative capacity and health service performance, as well as challenges related to human resource readiness and data governance in digital transformation. These findings highlight the need to strengthen administrative capacity, leadership competencies, and integrated information systems to support resilient primary health care. The study provides theoretical and practical implications for policymakers, health managers, and researchers in advancing public health administration toward more effective and sustainable health systems.

This study is entitled “The Ecofeminist Movement of Mollo Indigenous Women in Rejecting Marble Mining (study: Rejection of Marble Mining in Fatumnasi Village, South Central Timor Regency)” which aims to understand and analyze the ecofeminist movement carried out by Mollo indigenous women in rejecting marble mining activities in Fatumnasi Village. The presence of marble mining in the Mollo indigenous area has posed a threat to Environmental sustainability, water sources, and cultural values that have long been the identity of the community. Through a descriptive qualitative approach, this study describes the role and form of resistance of Mollo indigenous women based on the ecological relationship between women and nature. Data were obtained through in-diepah interviews, field observations, and documentation of the head of Fatumnasi Village, traditional women’s figures, religious figures, community leaders, and youth leaders. The results of the study indicate that the movement to reject marble mining is not merely a form of protest against environmental damage, but also a form of ecofeminist awareness that emphasizes that women’s bodies and the body of nature are an inseparable whole. This movement is expressed through various acts of resistance such as traditional rituals, weaving, demonstrations, and customary deliberations, each carrying symbolic meaning about the harmony between humans and nature. Based on Françoise d’Eaubonne’s theory of ecofeminism, the Mollo women’s movement reflects critical awareness toward patriarchal and capitalist systems that exploit both women and the environment. Thus, it can be concluded that the ecofeminist movement of Mollo indigenous women in rejecting marble mining is a form of women’s struggle to maintain environmental sustainability and maintain cultural identity through loclah wisdom practices.Ecofeminism, Mollo Indigenous Women, Marble Mining, Fatumnasi Village, Environment

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

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

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

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

This article aims to provide a comprehensive literature review on how professional ethics can serve as an effective strategy to prevent fund misuse within organizational financial management. Professional ethics is viewed as a set of moral values, behavioral norms, and professional standards that guide financial managers to perform their duties with honesty, responsibility, and without conflicts of interest. In the context of financial management, these duties include recording, budgeting, monitoring, and reporting financial activities, all of which require accuracy and transparency. The study highlights five main principles of professional ethics: integrity, objectivity, professional competence, confidentiality, and professional behavior. These principles clarify rules, strengthen accountability, and ensure that financial processes comply with established standards. The literature review shows that applying professional ethics not only encourages individuals to act correctly but also enhances responsibility, improves performance, and strengthens financial oversight. Integrity and objectivity play a crucial role in preventing report manipulation, budget inflation, and fund misuse, as these principles demand moral courage and fair decision-making. Professional competence ensures that every financial process is carried out accurately and in accordance with regulations, while confidentiality protects sensitive information from misuse. Professional behavior emphasizes adherence to laws, organizational policies, and professional standards. The article also identifies several supporting factors that enable the effective implementation of professional ethics, such as strong internal policies, leadership commitment to integrity, an ethical workplace culture, layered supervision systems, and continuous ethics training. Conversely, common challenges include weak internal controls, limited understanding of ethics, organizational pressure, conflicts of interest, and inconsistent application of ethical standards. Therefore, this article underscores that integrating professional ethics into organizational financial policies, procedures, and management systems is a key step in preventing fund misuse and strengthening stakeholder trust in the organization’s transparency and accountability.

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

This community engagement program was initiated in response to the predominance of academically oriented perceptions among parents regarding children’s intelligence, which tend to limit the recognition of children’s potential to cognitive achievement alone. The program aimed to enhance parents’ literacy and awareness of the Multiple Intelligences framework as a foundational basis for holistic child education in an Islamic elementary school context. A Participatory Action Research (PAR) approach was employed, encompassing participatory planning, conceptual socialization sessions, child potential mapping workshops, collective reflection, and continuous evaluation. The findings highlight substantive outcomes. Parents experienced a significant paradigm shift in understanding the diversity of children’s intelligences, moving from a single-dimensional academic perspective toward a more comprehensive and appreciative view of individual potential. Parenting practices became more supportive, dialogical, and less comparative. In addition, a parents’ communication forum emerged as a new social institution within the school community, accompanied by the rise of local leadership that contributes to program sustainability. These results demonstrate that educational mentoring grounded in the Multiple Intelligences framework effectively promotes social transformation in Islamic elementary education through strengthened collaboration between school and family.

This study is titled Analysis of the Incumbent's Defeat in the 2024 Regional Head Election in East Flores Regency (A Study of Antonius Hubertus Gege Hadjon's Defeat in East Adonara District), with the aim of analyzing the factors that led to the defeat of incumbent Antonius Hubertus Gege Hadjon in the 2024 Pilkada. This study uses Pierre Bourdieu’s political modality theory, including political, social, economic, and cultural capital. A qualitative approach with a descriptive method is employed, and data is collected through interviews with subjects consisting of the incumbent candidate, a religious leader, a youth leader, a community leader, two party representatives, and the success team. The study focuses on the support base in East Adonara District. The results of the study indicate that the incumbent's defeat was caused by the weakening of political capital, especially due to the vacancy in the regent’s position for two and a half years, which strengthened the opponent's position. This caused stagnation in public services and a decrease in the intensity of local government communication. In addition to these structural factors, weak internal party consolidation and public sentiment about uneven development also contributed to the defeat, indicating the incumbent's failure to manage his political capital amidst the dynamics of governance.

This Community Service Program (PKM) aims to improve the quality of youth and strengthen the role of families in youth development through structured socialization and training programs in Parangloe District, Gowa Regency, South Sulawesi. The formation of an excellent generation requires active and synergistic roles among youth, families, and the social environment. Families hold a strategic position as the primary space for character formation, while youth need proper guidance to develop their potential optimally and responsibly. The program was implemented through a series of socialization activities, seminars, interactive discussions, and training sessions involving youth, families, community leaders, sub-district government officials, and facilitators from educational institutions. Through a collaborative socialization and training approach, the activities successfully enhanced participants’ understanding of the importance of effective communication, positive parenting, and the strengthening of character values within family life. The results indicate increased participant knowledge regarding the roles of youth and families, the establishment of supportive collaboration, and the growth of commitment to creating a conducive environment for youth development. This program represents an important step in preparing a generation in Parangloe District that is strong in character, adaptive, competitive, and capable of contributing positively to future community development.

Contemporary church ministry is often trapped in a seasonal pattern, with increased activity only during major events like Christmas and Easter, while stagnating at other times. This phenomenon indicates a fundamental problem in leadership patterns that are not poverty-oriented. This article analyzes the roots of seasonal church ministry through a qualitative-descriptive approach and theological reflection based on Osmer's framework. Literature reviews by Barna, Maxwell, Banks & Ledbetter, as well as the leadership principles of Jesus Christ, show that seasonality is eliminated by reactive leadership that lacks a long-term vision, minimal spiritual training, and a weak ministerial cadre system. As a solution, this article offers a sustainable leadership model that emphasizes a year-round discipleship vision, ministerial training and regeneration, systematic ministry evaluation, and the spiritual example of leaders. This model is believed to help churches experience stable growth, establish a consistent ministry rhythm, and present relevant evidence to the world. Thus, sustainable leadership is a strategic and theological approach to addressing seasonal ministry and strengthening the mission of the church today.

Outcome-Based Education (OBE) has emerged as a strategic approach to improving graduate quality in higher education, including pastoral colleges. The pastoral education context in Indonesia, particularly in island regions such as Nias, requires the integration of academic, spiritual, and pastoral dimensions in the learning process. This study aims to analyze the strategies for implementing OBE at the Pastoral College Dian Mandala Gunungsitoli and to identify its supporting factors and challenges. A qualitative research design with a literature review approach was applied, drawing on 25 scientific articles published between 2021 and 2025. The analysis involved identifying main themes, categorizing supporting and challenging factors, and synthesizing strategies for implementation. The findings indicate that OBE implementation includes developing curriculum documents aligned with the Indonesian National Qualification Framework (KKNI) and National Standards of Higher Education (SN-Dikti), strengthening faculty capacity through training, integrating innovative learning models, and applying authentic assessment that evaluates both academic and spiritual competencies. Supporting factors consist of institutional leadership commitment, the availability of curriculum information systems, and collaboration with external stakeholders. Major challenges involve limited faculty understanding of OBE, inadequate technological infrastructure, and resistance to changes in academic culture. This study concludes that OBE can enhance graduates’ competencies and strengthen pastoral identity, provided that faculty training, internal quality assurance systems, and the integration of local wisdom into the curriculum are consistently developed.

This study examines the integration of Artificial Intelligence (AI) in Christian Religious Education (PAK), using four Biblical principles love, justice, truth, and stewardship as a framework. Employing a qualitative approach with thematic triangulation through interviews with leaders, lecturers, and students, the research aims to understand how AI can be used ethically in PAK. The findings indicate that AI, when applied thoughtfully and ethically, can significantly enhance the learning process. The principle of love emphasizes the importance of honesty, empathy, and a compassionate approach in the use of AI. Justice calls for equitable access to AI tools, ensuring that all learners can benefit regardless of their backgrounds. The principle of truth encourages theological discernment in the application of AI, ensuring that it aligns with Christian teachings. Stewardship highlights the responsibility to manage AI technologies wisely, using them to serve God's purposes. AI is viewed not as a replacement for human educators but as a tool to serve and glorify God in the educational process. The study suggests that theological institutions should create ethical AI guidelines to ensure responsible use and should focus on enhancing faith-based digital literacy among students, preparing them for the digital age while remaining rooted in their faith.

The Presbyterian-Synodal system of church government is based on the ideal theological foundation of Christocracy, the confession that Christ is the sole Head of the Church who rules directly through His Word and Spirit. Theoretically, this model rejects hierarchy, affirms the parity of all ecclesiastical officers (ministers, elders, deacons) as servants, and views the local church council as a complete church (ecclesia completa). However, in historical and contemporary practice, a fundamental tension exists whereby this system consistently deviates into hierarchical and clerical practices. This deviation manifests as a hierarchy of office (clericalism) and a hierarchy of assemblies (Synod-centrism), where authority shifts from Christ to official figures and Synodal structures that are viewed as the "highest court." This article aims to analyze the fundamental causes of this authority shift. Using a qualitative library research method, the author conducts a systematic-theological, historical-critical, and comparative analysis of the works of Reformers (especially Calvin), historical church order documents, and contemporary case studies (such as in Malawi and GMIM). This study concludes that this authority shift stems from two primary factors: First, a "theological deficiency" in many church order documents, which fail to affirm Christ's rule "through His Word and Spirit," stating instead only His rule "through the ministry of officials," thus effectively equating official authority with Christ's authority. Second, the historical legacy of Scottish "national covenant" ecclesiology, which was historically intentionally designed with a centralized authority structure for "godly officials" to "rule over" a mixed populace. The author recommends that churches in this tradition revise their church orders to explicitly re-assert the supremacy of Christ's rule through His Word and Spirit over any human official or synodical authority.