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This study aims to examine the implementation of Interpretation of Financial Accounting Standards (ISAK) 335 in the financial management of non-profit foundations in Tanah Datar Regency, particularly in Rambatan and Sungai Tarab Districts. The study employed a qualitative case study approach using semi-structured interviews with financial managers from four foundations: Yayasan SLB Az-Zahra, Yayasan Darul Ulum/Darul Hafazah, Yayasan Daarut Tahfidz Al-Sulaiman, and Yayasan Jabal Rahmah. Data were analyzed using thematic analysis to identify the level of ISAK 335 implementation and the factors affecting its adoption. The findings reveal that none of the foundations have implemented ISAK 335 in preparing their financial statements. The main obstacles include the limited availability of personnel with accounting expertise, simple bookkeeping practices focused only on cash inflows and outflows, inadequate understanding of accounting standards for non-profit entities, and dependence on a single source of operational funding. Consequently, the financial statements do not comply with applicable accounting standards, resulting in low levels of transparency, accountability, and financial information quality. This study recommends enhancing the capacity of financial managers through training, gradually adopting ISAK 335, utilizing digital bookkeeping systems, and diversifying funding sources to strengthen accountable financial governance and ensure organizational sustainability.

This study aims to examine the role of management psychology in improving work motivation in organizations through a literature study approach. Data were obtained from various scientific sources relevant to the topics of management psychology, work motivation, and organizations. The results of the study indicate that management psychology plays a significant role in understanding individual and group behavior in the workplace through psychological aspects such as needs, attitudes, emotions, and personality. Work motivation is a key factor influencing employee performance, which is influenced by both internal and external factors, including rewards, work relationships, environmental conditions, and opportunities for self-development. Various motivational theories such as Maslow's Hierarchy of Needs, Alderfer's ERG, Mcclelland's Needs, And Vroom's expectancy theory provide a foundation for understanding the dynamics of work motivation. In addition, the implementation of the performance management cycle, which includes planning, monitoring, evaluation, and rewarding, has proven effective in improving employee morale.

Background: In the competitive healthcare landscape, where human resources are pivotal to organizational success, affective commitment defined as emotional attachment to the workplace is essential for nurse retention and service quality. Satya Negara Hospital in North Jakarta exemplifies the challenges faced by Indonesian healthcare institutions, with a notably high nurse turnover intention of 30% in 2024, signaling low affective commitment and underscoring the urgency to identify its drivers. While person-job fit and career development are established antecedents of commitment, their combined influence within Indonesia’s nursing context, along with the potential moderating role of meritocracy, remains underexplored.. Methods:  Using a quantitative, cross sectional design, data were collected via a validated questionnaire from all 108 nurses at the hospital and analyzed using multiple regression.. Results: The results revealed that person-job fit, career development, and meritocracy collectively explain 96.6% of the variance in affective commitment. Furthermore, when meritocracy was tested as a moderating variable, the explanatory power of the model increased significantly, with the adjusted R² value rising from 96.6% to 98.5%. This indicates that the presence of a meritocratic system substantially amplifies the positive effects of both person-job fit and career development on commitment.. Conclusion: The study concludes that a synergistic combination of job fit, growth opportunities, and a merit-based system is fundamental to fostering nurses’ emotional attachment. These findings contribute to organizational and psychological theory integration and offer practical human resource strategies for enhancing nurse commitment and reducing turnover in healthcare settings.

This study aims to analyze the factors influencing the emergence of destructive leadership in schools. Destructive leadership is understood as leadership behavior that systematically harms the goals of the school organization, teacher well-being, and the educational work climate. This study used a library method with a descriptive qualitative approach, through the review and synthesis of various relevant scientific literature, both nationally and internationally. The analysis shows that destructive leadership in schools is influenced by three main factors: internal factors of the leader (characteristics and personality of the principal), follower factors (characteristics of teachers and education personnel), and factors of the school's organizational environment. These three factors interact and reinforce each other, as explained in the toxic triangle theory. Destructive leadership negatively impacts teacher work motivation, the school's organizational climate, and the quality of the learning process. Therefore, preventative measures are needed through strengthening the principal selection and development system, improving teacher professionalism, and creating a democratic and accountable school environment.

Competition in acquiring young talent is increasing, so employer branding strategies  are an important element for organizations in attracting the interest of generation Z. As digital natives, generation Z has different characteristics and expectations, including the need for career development, work-life balance, organizational reputation, and an inclusive work culture (Smith, 2022). In the midst of global competition and the increasingly dominant use of digital technology in the job search process, companies are required to build an authentic and relevant employer image in order to increase the attractiveness of their talents. Previous research has shown that employer branding has a significant effect on the interest in applying for jobs for generation Z, either directly or through mediating factors such as organizational reputation and person-organization fit (Backhaus & Tikoo, 2004; Jiang & Iles, 2024). Based on this phenomenon, this study aims to analyze the influence of employer branding on the interest in applying for jobs of Generation Z and examine the role of organizational reputation and person organization fit as a mediation variable. The study used a quantitative approach with a survey method of Generation Z respondents who were looking for a job, then analyzed using multiple regression and bootstrapping mediation test. The results of the study show that employer branding has a positive and significant effect on the interest in applying for jobs for generation Z, and this influence is stronger when the reputation of the organization and the person-organization fit plays the role of mediator. These findings affirm the importance for organizations to build a positive image, provide an inclusive work culture, and highlight the value match between companies and applicants in order to be able to compete in the fight for young talent in the digital era.

This study aims to analyze the comprehensive relationship between selection, placement, career development, and employee well-being within the perspective of organizational psychology. Human resources (HR) are the central driver of organizational success, yet many institutions, including Islamic educational institutions, still face challenges in professional HR management. This research employs a library research method with a descriptive-comparative analysis approach, reviewing relevant scientific literature and empirical reports. The findings indicate that these four aspects form an integrated unit; effective selection based on person-organization fit provides quality candidates, appropriate placement optimizes potential, structured career development maintains motivation, and holistic well-being ensures loyalty and productivity. The study concludes that organizational success is heavily dependent on the synergy of these four components managed through an organizational psychology approach, rather than being treated as separate administrative functions.

This study examines the psychometric properties of the Indonesian version of the Questionnaire for Eudaimonic Well-Being (QEWB) with a focus on internal structural validity and reliability. The research aims to provide empirical evidence regarding the feasibility of QEWB as an instrument to assess eudaimonic well-being within the Indonesian population. The process involved the adaptation of the original scale, followed by exploratory factor analysis (EFA) and confirmatory factor analysis (CFA) to evaluate its dimensional structure. Findings indicate that the Indonesian QEWB demonstrates adequate internal structural validity and reliable measurement consistency. The four-factor model meaning in life, self-discovery, personal expression enjoyment, and personal satisfaction and fulfillment showed the best fit, confirming the stability of this structure across analyses. Further examination through group comparison suggests that the instrument does not exhibit gender bias within the sample, supporting its fairness and applicability across male and female respondents. These results highlight the potential use of the Indonesian QEWB for research and psychological assessment, particularly in studies focusing on well-being, personal development, and organizational contexts. However, the generalization of findings should be approached with caution due to sample limitations. Future research is recommended to involve more diverse populations and explore additional psychometric evidence to strengthen the scale’s applicability across broader cultural and demographic groups.

This  study explores the motivational factors that encourage students from Kudus who are studying at UIN Walisongo Semarang to join KMKS (Keluarga Mahasiswa Kudus Semarang), a regional student community that serves as a social and emotional support system for migrant students. Increased mobility in higher education often places migrant students in situations requiring significant academic, social, and cultural adjustment, making social support and a sense of belonging critical. Guided by McClelland’s theory of needs, this research aims to identify how the need for achievement, affiliation, and power is reflected in students’ experiences as members of KMKS. This study employs a qualitative phenomenological approach involving five participants selected through purposive sampling. Data were collected through semi-structured interviews and analyzed using thematic analysis. The findings reveal that students primarily join KMKS to fulfill strong affiliative needs, such as seeking social connectedness, emotional comfort, familiarity, and a supportive environment among peers from the same region. Additionally, participation in KMKS contributes to personal development, including increased confidence, improved communication skills, and readiness to take organizational responsibilities. The needs for achievement and power appear indirectly through involvement in committees, leadership roles, and contributions to organizational development. KMKS also functions as a crucial coping resource, helping students reduce stress, loneliness, and adaptation difficulties. The implications of this study highlight the importance of regional student communities as a meaningful support system for migrant students, emphasizing their role in facilitating adaptation, strengthening social identity, and fostering personal growth.

Transformational leadership is an approach that emphasizes inspiration, empowerment, and individual development in order to achieve organizational goals holistically. This study aims to examine the concept of transformational leadership theoretically, while reviewing its application in the context of general organizations and churches, and its relevance according to the biblical perspective. Using the literature study method, this study collected data from various scientific literature and theological sources to build a solid conceptual framework. The results of the study indicate that transformational leadership has significant benefits, such as increasing employee engagement, innovation, and performance. On the other hand, this approach also has limitations, especially in the context of organizations that are bureaucratic or still in the early stages of formation. From a biblical perspective, transformational leadership is in line with the examples of Deborah and Jesus Christ, who led through service, example, and personal transformation. Thus, transformational leadership is not only relevant to the development of modern organizations, but also has a strong spiritual basis in Christian teachings.

The unit of analysis in this study was PT Bank Mandiri Surabaya Branch, involving 50 employee respondents. The purpose of this study was to analyze and determine the effect of person-organization fit and job embeddedness on turnover intention. This study falls into the category of causal associative research, which aims to analyze the relationship between variables and how one variable influences another. Data analysis included descriptive analysis, research instrument testing (validity and reliability testing), multiple linear regression analysis, classical assumption testing, and hypothesis testing. The results of this study indicate that person-organization fit and job embeddedness simultaneously influence turnover intention. This is evidenced by a significance value smaller than the probability value with 0.000 <0.05. Person-organization fit has a significant negative effect on turnover intention. This is indicated by a significance value smaller than the probability value with 0.000 <0.05. Job embeddedness has a significant negative effect on turnover intention. This is indicated by a significance value smaller than the probability value with 0.000 <0.05.

This research aims to provide empirical evidence of whether there is an influence of Person-Organization Fit and Personality on Organizational Citizenship Behavior and its impact on Organizational Commitment. This study uses a quantitative correlational method, with data processing assisted by SPSS 22. The population of this study consists of all employees of Hotel Apita Cirebon, including operational and non-operational employees. The sample for this study includes all employees of Hotel Apita Cirebon, totaling 180 individuals. The sample determination uses a saturated sampling method, where the entire population represents the sample of the study. The results of this study indicate that: Person-Organization Fit has a positive effect on Organizational Citizenship Behavior. Personality has a positive effect on Organizational Citizenship Behavior. Person-Organization Fit and Personality together have a positive effect on Organizational Citizenship Behavior. Person-Organization Fit has a positive effect on Organizational Commitment Personality has a positive effect on Organizational Commitment. Organizational Citizenship Behavior has a positive effect on Organizational Commitment. Person-Organization Fit, Personality, and Organizational Citizenship Behavior have a positive effect on Organizational Commitment.  

The implementation of Electronic Medical Records (EMRs) in hospital emergency units is essential to improve the speed, accuracy, and quality of services. However, various challenges hinder optimal system utilization. This study aimed to assess the adoption of EMR at the Emergency Unit of RSUD A.M Parikesit Tenggarong using the Human-Organization-Technology Fit (HOT-FIT) framework. A qualitative descriptive approach was employed involving seven purposively selected informants, including health professionals, administrative staff, and IT personnel. Data were collected through interviews, observations, and document reviews, then analyzed using the Miles and Huberman interactive model. The findings indicate that from the human aspect, the system was considered easy to use (85%), though user satisfaction remained moderate (67.14%) due to system errors and incomplete CPPT data entries. Organizationally, the hospital provided adequate infrastructure and support, though some policies require stronger enforcement. Technological aspects revealed limitations in system stability, lack of pharmacy integration, and low service quality due to frequent downtime. The study concludes that EMR implementation in the Emergency Unit has not yet achieved full effectiveness across all HOT-FIT domains. Improvements are needed in system reliability, information consistency, and inter-unit integration to optimize EMR benefits and enhance patient care delivery in critical settings.

Effective communication plays a central role in building and maintaining harmonious relationships in various aspects of life, both in family, friendship, and professional environments. This article comprehensively discusses how effective communication is not just an exchange of information, but also involves elements of active listening, clarity in delivering messages, empathy, and openness between individuals. Through effective communication, individuals can strengthen their understanding of each other, build mutual trust, and create an environment full of respect, so that the potential for conflict can be minimized and cooperation can be improved. Research and literature show that effective communication can improve the quality of interpersonal relationships by strengthening emotional bonds, fostering empathy, and strengthening mutual understanding. In an organizational context, good communication contributes to increased productivity, job satisfaction, and the creation of a positive work culture. Meanwhile, in personal relationships, effective communication is key to building trust, reducing misunderstandings, and strengthening emotional bonds between partners and family members. The effectiveness of communication is influenced by various factors, such as listening skills, openness, cultural differences, and social background. Therefore, efforts are needed to continue to develop communication skills, such as speaking politely, honing language skills, and being active in social environments. In conclusion, effective communication is the main foundation in creating harmonious and sustainable relationships, and is an important capital for individuals to make positive contributions to society.    

The implementation of Electronic Medical Records (RME) in hospitals often faces various obstacles that hinder the achievement of maximum benefits. The main problems lie in the visual design, content quality, and user acceptance of the system, which have an impact on the work efficiency of medical personnel and the quality of service to patients. This study aims to analyze the effect of visual design and content quality of RME on Net benefits by considering system users as intervening variables. This research approach uses the HOT-Fit model that integrates human, organizational, and technological dimensions, accompanied by EUCS theory to assess visual and content quality and UTAUT theory to understand user perceptions. The results showed that the dimensions of visual design and content quality had a significant influence on the Net benefits of RME, both directly and through intervening system user variables. The findings also revealed that weaknesses in menu structure and information relevance hindered system performance, although overall, the Net benefits of RME were in the high category. Therefore, continuous evaluation and improvement on visual aspects, such as a more intuitive layout, as well as more organized and relevant content, are priorities for improving RME implementation. Key suggestions include optimizing the menu structure, simplifying navigation, integrating the system across hospital units, and providing ongoing training for system users. Thus, this study contributes to the development of a more effective RME implementation strategy, so as to support digital transformation in the healthcare sector.

process standardization, and system optimization. The study concludes that the HOT-FIT model is This study evaluates the performance of the outpatient registration information system at RSUD Komodo using the Human-Organization-Technology Fit (HOT-FIT) framework. Hospital Information Systems, particularly in the outpatient registration process, are crucial for supporting service efficiency and data accuracy. However, RSUD Komodo has experienced several challenges in the implementation of its SIMRS module, including system slowdowns, sudden monitor failures, and unstable internet connectivity during service hours. These issues hinder operational effectiveness and risk compromising service quality. The objective of this research is to assess system performance comprehensively across human, organizational, and technological dimensions. A qualitative descriptive design was employed, involving in-depth interviews with five key informants: registration staff, IT personnel, coder, head of the medical records unit, and head of the casemix team. The findings show that in the human dimension, users lacked sufficient training and adaptation strategies. In the organizational aspect, weak coordination and the absence of standardized procedures were identified. In the technology dimension, hardware malfunctions and slow system performance significantly disrupted services. These interconnected issues reveal the need for capacity buildingan effective tool for evaluating hospital information systems, offering a structured approach to identifying and resolving performance gaps in outpatient service modules.

Prophet Muhammad SAW, was a religious leader and state leader who had a commendable personality. He is the best role model (uswatun hasanah) for Muslims throughout the Islamic world. Through the Islamiyah da'wah organization, the Prophet was able to change the course of history and greatly influence the development of Islamic broadcasting from the jahiliyah (pre-Islamic) era to the era of Islamic civilization. The mission of Rasulullah SAW during the Mecca to Medina period was aimed at forming a pluralistic Muslim personality (in Mecca) as an absolute element of building an Islamic government in Medina where the community of Medina residents was plural. Pluralism in Medina was reflected in the existence of differences in religion, ethnicity and class and to create tolerance between each other through the Islamic da'wah organization. The Prophet's success in building a government was marked by the creation of the Medina charter as a law that regulated the plural community of Medina residents. This was despite his efforts in fighting for and preaching Islam, so that he was known as a highly respected Messenger and received sympathy from Muslims in Mecca - Medina at that time and the Islamic world in general. This study aims to reveal the events of the Prophet Muhammad's migration, the factors that caused it, its impacts, and the lessons that contributed to the formation of Islamic society. The research method used in this research is the method This descriptive study uses literature as a data collection tool. The analysis used is data reduction, data presentation, and drawing conclusions. The results of this research show; (1) That in the da'wah journey there are strategies so that the da'wah conveyed can be accepted, (2) the importance of knowing the important elements in da'wah activities to describe the journey of the Prophet's da'wah according to Islamic history (Mecca - Medina period).

This study aims to analyze management at Atlas Sport Club Surabaya, covering aspects of planning, organizing, directing, and controlling. The research employs a descriptive qualitative approach, using a survey focused on descriptive methods. The sampling technique used is snowball sampling, with subjects including HRD, the gym manager, fitness instructors, graphic designers, the head of marketing, and marketing communications. The instruments used include observation sheets, interviews, and documentation. Data analysis is conducted through steps of reduction and presentation to draw conclusions. The research findings indicate that: (1) Planning at the Fitness Center Atlas Sport Club Surabaya has been aligned with organizational goals. The plans include well-structured long-term and short-term work programs based on sports management principles. (2) The organizing aspect shows a harmonious working relationship between the manager, fitness instructors, and the front office, reflecting alignment with sports management practices. The organizational structure has been effectively coordinated, with the manager maintaining an open attitude and motivation to enhance the fitness center's well-being. Each employee performs tasks in accordance with the terms outlined in their contracts. Directing at the fitness center is effectively carried out through team formation that involves a personal approach to employees. (3) Employee direction can occur at any time by leaders, including the owner, manager, and HRD. Direction from the manager and HRD takes place daily via WhatsApp groups. (4) Supervision at the fitness center is conducted effectively. HRD and the team perform daily evaluations, while the manager conducts monthly evaluations alongside financial reports and target achievements.In conclusion, management at the Atlas Sport Club Fitness Center in Surabaya operates according to management functions. The study suggests that Atlas Sport Club should address infrastructure improvements for facilities that are beginning to deteriorate, and it is recommended that the fitness center add more equipment to support operations.

ABSTRAK  In the same context, leadership and trust are related in an organization or activity. Having trust in leaders has a positive impact on results such as good behavior as well as job satisfaction and engagement. Leadership refers to a person's way of leading, directing and managing the stages of an organization to achieve a predetermined goal. In the context of this research, we use Visionary and Transformational leadership methods where as a leader develops his vision in leading to provide good direction and as a transformational leader he needs to be aware of change and must create a new vision and implement changes to that vision.  Leadership and trust have factors that support building positive relationships, namely freedom from fear, communication, interaction, personal involvement, and honesty. This research uses Visionary and Transformational leadership methods where developing a vision as a leader in leading to provide good direction and as a transformational leader needs to be aware of change and must create a new vision and implement changes with a clear vision and mission regarding the future of the organization or a group that can direct actions to achieve goals  

As an archipelagic country, Indonesia has the potential for abundant maritime resources which can be beneficial for the prosperity of society and the progress of the nation. Apart from bringing benefits, as a large maritime country with all its potential, it is vulnerable to the emergence of threats to national defense and security. In order to prevent all these threats, the Indonesian Navy as the main element of national defense at sea which has the duty and responsibility of upholding state sovereignty at sea must be able to utilize all potential at sea to become a defense force for the Unitary State of the Republic of Indonesia. Binpotmar is something that must be developed jointly by the Indonesian Navy and related departments/agencies/agencies to prepare maritime defense forces, and be used as a force multiplier to support defense at sea. Binpotmar is a government obligation that must be socialized, taught and understood by all Indonesian people. For this education to be effective, Binpotmar must be implemented and given from an early age so that it is always embedded and developed for future generations to come. One form of education regarding Binpotmar can be provided through educational institutions, namely AAL. The Naval Academy (AAL) is the central implementing element in the TNI AL organizational structure and as the first educational institution for TNI Navy officers at academy level which aims to educate cadets to become TNI Navy officers who are responsive in academic matters, tough in personality, and tough in terms of physical fitness. as well as being firmly guided by the Sapta Marga, the 8 mandatory TNI, and the 8 mandatory TNI so that you can develop your personality as a reliable and respected leader of the Indonesian Navy.

Training is an activity to improve a person's work ability in relation to economic activities. Training helps an employee understand the knowledge an organization needs to achieve its goals. Macrame craft making training was held on Saturday 20 April 2024 at Johar Market, Semarang. This service aims to provide training and utilize handicraft products into decorative products that can support welfare, namely having additional income. The method used in this training is to use theoretical methods and practical methods. Before being given material by the resource person, it was known that the Macrame Craft training participants were dominated by women. Apart from that, based on the pre-test and post-test distributed to members, it is known that the training participants already know enough about macrame.