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Febryansyah Putra Siregar; Alif Afsal Zaydan; Nazwa Desy Kamila; Abdurrozaq Hasibuan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

Choirul Anam; Muhammad Saiful Rijal; Iva Khoiril Mala

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

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.

Jeihan Mahendra Putra; Abdul Rahman

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

Local governments play a strategic role in public service delivery and are required to undertake rapid, systematic, and sustainable institutional and governance transformation. These demands arise in response to changes in the organizational environment, regulatory developments, and increasing public expectations regarding the quality, effectiveness, and accountability of public services. Improving the capacity of human resources, particularly those managing services and complaints, is a crucial factor in ensuring professional, adaptive, and technology-based services. However, issues with staff competency are still found in public service institutions that interact directly with the public, particularly at the sub-district level. In an effort to improve the quality of public administration services, the government established the Integrated Sub-district Administrative Services (PATEN) policy as stipulated in Minister of Home Affairs Regulation Number 4 of 2010. This study aims to analyze the implementation of the PATEN policy in Sawangan District, Depok City, using a qualitative approach and descriptive methods. The results indicate that the implementation of PATEN has generally been effective, marked by the fulfillment of substantive, administrative, and technical aspects, and supported by clear regulations. However, public complaint services have not been optimal due to technical constraints in the website-based complaint system.

Agus Salen; Romansyah Sahabuddin; Chalid Imran Musa; Thamrin Tahir; Agung Widhi Kurniawan

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Erna Wigati; Ilham Sentosa; Setiawan Priatmoko; Susilo Budi Winarno

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital technology has become an essential part of managing small and medium-sized enterprises (SMEs), especially in efforts to achieve business sustainability. Kampong Bharu, as an iconic area in Kuala Lumpur, is home to numerous micro, small, and medium-sized enterprises (MSMEs) operating in the culinary, craft, and tourism sectors, but faces challenges in implementing environmentally friendly practices. This research aims to analyze the application of green digital management to MSMEs in Kampong Bharu as a sustainable business strategy. The research method uses a qualitative approach with in-depth interviews and participant observation of 15 MSME actors. The research results show that integrating digital technology with environmentally friendly principles, such as paperless digital marketing, energy-efficient use, and sustainable packaging systems, can enhance the competitiveness and positive image transformation of MSMEs. This finding has practical implications for business owners and stakeholders in developing a digital-based green MSME model in historic urban areas. These findings can also serve as a guide for implementing sustainable business strategies in the MSME sector in other major cities.

Izzatul Mula; Auliya Ristiani; Abdulrahman Ratuloly; Firza Agung Prakoso

Parlementer : Jurnal Studi Hukum dan Administrasi Publik 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study examines the transformation of Fixed-Term Employment Agreements (PKWT) in East Java within the context of Indonesia's flexible economy era, particularly following the enactment of the Job Creation Law (UU Cipta Kerja No. 6/2023). The research analyzes the legal protection challenges faced by contract and outsourcing workers in East Java Province from 2020–2025. Using a normative juridical approach combined with empirical data from the Central Statistics Agency (BPS) and the Ministry of Manpower, this study reveals that despite regulatory improvements, significant gaps remain in the implementation of labor protection. Key findings indicate that contract workers in East Java, estimated at 59.17% of the informal workforce in 2024, face uncertainties regarding contract duration, compensation rights, and social security. The study recommends strengthening supervision mechanisms, clarifying regulations on gig economy workers, and enhancing bipartite negotiation processes to ensure balanced protection between business flexibility and workers' fundamental rights, while also promoting legal certainty and sustainable employment relations in the regional labor market.

Abdulloh Abdulloh; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

This study conducts a Systematic Literature Review to examine the relationship between job enrichment, the Human Resource Information System, and work–life balance on organisational performance through the mediating role of innovative work behaviour, with a particular focus on medium-scale Micro, Small, and Medium-Sized Enterprises. Drawing on Scopus-indexed publications from 2020 to 2025, the review identifies theoretical and empirical findings that highlight the importance of human resource practices and digital transformation in strengthening organisational innovation. The analysis reveals that job enrichment significantly enhances employee autonomy, engagement, and intrinsic motivation, which in turn fosters innovative work behaviour. Likewise, the Human Resource Information System contributes to performance improvement by increasing decision-making efficiency and supporting data-driven innovation processes. Meanwhile, work–life balance promotes creativity and reduces stress, thereby fostering an environment conducive to innovative thinking. Furthermore, innovative work behaviour is found to mediate the relationship between human resource practices and organisational performance by transforming individual innovation into collective organisational outcomes. These findings indicate that integrating the Human Resource Information System with job enrichment and work–life balance policies can substantially enhance the competitiveness and productivity of medium-scale Micro, Small, and Medium-Sized Enterprises. This study contributes to theoretical advancement in innovation-oriented human resource management and offers practical implications for developing adaptive human resource systems to ensure sustainable business performance in the digital era.

H Muhamad Rezky Pahlawan MP; Baharuddin Riqiey

Journal of Civil Criminal Law 2025 International Forum of Researchers and Lecturers

Background: The rapid development of blockchain technology and smart contracts has fundamentally transformed contractual relationships by shifting the role of human interpretation and enforcement toward automated, code-based, and decentralized systems. This transformation generates complex legal implications, particularly regarding the evolution of contractual liability, which is increasingly distributed and no longer centered on a single legal subject. Objective: This study aims to analyze the evolution of contractual liability in smart agreements and examine how such transformation affects the fundamental principles of traditional contract law within modern legal systems. Methods: This research employs a normative and conceptual legal approach, supported by an analysis of blockchain regulations across multiple jurisdictions, case studies of smart contract implementation, and a comparative legal analysis between civil law and common law systems, complemented by a multidisciplinary literature review. Results: The findings indicate that contractual liability in smart agreements has evolved from a centralized fault-based liability model to an algorithmic, distributed, and code-dependent liability structure within blockchain ecosystems. This evolution creates new legal challenges concerning the attribution of liability, legal certainty, and the limitation of judicial intervention in automated contractual arrangements. Furthermore, the study identifies a tension between technological efficiency and substantive legal justice, highlighting the need for adaptive legal frameworks capable of accommodating decentralized technologies while ensuring the protection of legal rights and accountability of involved parties.

Bina Prima Panggayuh; Kayla Baskya Aurelia; Pramita Dianni Rahayu; Asri Aryu Ningsih; Sevila Maulida Ayogi

Moral : Jurnal kajian Pendidikan Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The rapid development of e-commerce as part of the broader digital transformation has introduced various new forms of transactions that were not explicitly recognized in classical Islamic jurisprudence. These include digital contracts, non-physical goods, cloud-based services, and electronic payment systems. Such innovations present a range of legal challenges, particularly concerning the validity of contracts, the legal status of digital products, the permissibility and security of electronic payment methods, and the protection of consumers in online transactions. To address these challenges, Islamic scholars have increasingly turned to ijtihad the process of independent reasoning and interpretation—as a methodology capable of providing legal solutions for contemporary issues. This study employs a qualitative approach, primarily through literature review, to examine the foundational principles of ijtihad, various methodological tools, and their applicability to different aspects of e-commerce transactions. The findings demonstrate that ijtihad methods, including qiyās (analogical reasoning), istislāh (consideration of public interest), istihsān (juridical preference), and ‘urf (customary practice), enable Islamic law to remain adaptive and flexible, while still oriented toward justice and public welfare. By applying these methods, Islamic jurisprudence can provide legal certainty, uphold fairness, and ensure that e-commerce practices align with Shariah principles, ultimately fostering trust and ethical behavior in the digital marketplace.

Tegar Yusteditera; Asih , Situ; Dwi Hatmono, Prihadi

Jurnal Budi Pekerti Agama Buddha 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study discusses the role of FoGuangShan Humanistic Buddhism in building compassion-based communities through education in Indonesia. As one of the schools of modern Buddhism, FoGuangShan transmits the values of compassion, wisdom, and humanity in educational practices, both formal and informal. Using a qualitative descriptive approach, this study explains how these values are applied in curriculum, learning activities, and social programs involving interfaith and cultural communities. The results of the study show that education based on Humanistic Buddhism plays an important role in fostering tolerance, strengthening moral character, and encouraging social solidarity in Indonesia's multicultural environment. Furthermore, FoGuangShan managed to create a learning space that not only focuses on academic knowledge, but also on the development of empathy, social skills, and collective awareness for living in harmony. In addition, an inclusive and dialogical approach to education is able to strengthen social relations between individuals and minimize potential conflicts based on religious and cultural differences. These findings confirm that the educational model implemented by FoGuangShan can be a significant contribution to the development of character education, interfaith dialogue, and the strengthening of social cohesion in a pluralistic society in Indonesia, as well as an alternative reference for human values-based educational practices.

Indika Siri

Jurnal Budi Pekerti Agama Buddha 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

This study aims to examine the use of artificial intelligence (AI) in transforming Buddhist Sunday School education at the Shimakalingga Temple in Jepara in the digital era. Using a qualitative descriptive approach, data were collected through observation, interviews, and documentation studies. The results show that AI technology is beginning to be utilized in the learning process, such as the use of interactive visual media, Dharma quiz applications, and digital platforms for distance learning. The use of AI has been proven to increase student interest and understanding of Buddhist teachings, as well as support more inclusive and adaptive learning. However, challenges remain, including limited resources, lack of teacher training, and the need for ethical guidelines for the use of AI in the context of religious education. This study concludes that AI plays a significant role in supporting the transformation of Buddhist education, but its use must remain balanced with spiritual values and the role of teachers as moral guides. Therefore, collaboration between the temple, educators, and technology is needed to create a sustainable learning system based on Dharma values.

Rizka Aulya R.; Muhammad Yasin

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Industrialization is an economic development process characterized by the growth of the industrial sector as a key driver of economic progress in Indonesia. Beyond its role in creating added value and enhancing national competitiveness, industrialization is closely interconnected with other strategic sectors, including agriculture, services, infrastructure, and employment. Strong linkages between industry and these sectors are essential to ensure that economic growth is inclusive and sustainable. This study aims to analyze industrialization strategies that integrate and strengthen relationships with other sectors in the development process. The research employs a literature review method using a qualitative descriptive approach. The data are derived from secondary sources, including scientific journals, research articles, policy reports, and official publications relevant to industrial and sectoral development. The findings indicate that industrialization strategies aligned with agriculture can increase productivity and value-added processing, while linkages with the service sector and infrastructure development can improve efficiency, distribution networks, and market access. Furthermore, integrated industrialization contributes significantly to employment creation and regional development, reducing economic disparities between areas. Therefore, the formulation of an industrialization strategy that is well-coordinated with other sectors is crucial to achieving balanced economic growth, strengthening structural transformation, and supporting sustainable development in Indonesia.

Deny Prasetyo; Suyahman Suyahman; Hadi Jayusman; Samsinar Samsinar; Nimas Ratna Sari +1 more

The rapid development of modern manufacturing technology has driven the emergence of human-robot collaboration (HRC) as part of the transformation toward a human-centric intelligent production system. In collaborative work environments, robots are not only required to work efficiently but also to interact safely and responsively with operators. However, most conventional industrial robot systems still use rigid motion controls and are unable to dynamically adapt to human activity around them.This research aims to develop a human-robot collaboration system by integrating computer vision technology to detect operator movement and applying adaptive control algorithms to the robot manipulator. The research methodology includes designing a collaborative workstation, implementing a computer vision-based motion detection system, developing an adaptive control algorithm, and evaluating system performance through various experimental scenarios. Evaluation parameters include task completion time, safe distance, and system response time.The results show that the developed system significantly improves the efficiency and safety of human-robot interaction compared to conventional systems, with shorter task times, optimal safe distances, and faster system response to operator movements.

Viki Bayu Mahendra; Aditya Fajri Kurnia Pradana; Ashabil Yaqin

ARDHI : Jurnal Pengabdian Dalam Negri 2025 Asosiasi Riset Pendidikan Agama dan Filsafat Indonesia

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.

Dwi Aghniya Ilmi; Muhammad Assyf Arron Zanzabil; Qonita Khoerunnisa; Mohammad Ikhsan Maulana Al-Adli; Siyono Siyono

Hikmah : Jurnal Studi Pendidikan Agama Islam 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Madhhab fanaticism in Islamic education, which appears in fiqh teaching practices that tend to absolutize a single madhhab, restrict dialogical space, and insufficiently appreciate the diversity of scholarly opinions. Such conditions may foster exclusive and intolerant religious attitudes among students. To respond to this problem, the study employs a qualitative approach with a library research design by critically examining books, journal articles, and documents related to fiqh madhhabs, Islamic education, religious moderation, and multicultural education. The data are analyzed using content analysis and descriptive–analytical techniques to map the forms of madhhab fanaticism in the learning process, the stages of transformation in madhhab understanding, and the pedagogical strategies that support the emergence of tolerant attitudes. The findings indicate that the transformation toward a more tolerant understanding of madhhabs is supported by curricula that accommodate comparative fiqh (multi-madhhab), inclusive learning materials, dialogical teaching methods, and teachers’ role modeling of moderate attitudes. Inhibiting factors include deeply rooted madhhab fanaticism, the dominance of conservative curricula, ideological bias in textbooks, and a weak culture of critical thinking. It is concluded that strengthening fiqh instructional design that consciously integrates religious moderation and multicultural education is essential for shifting madhhab understanding from patterns of fanaticism to patterns of tolerance within Islamic educational institutions.

Noverin Andrea Anang; Tjang, Yanto Sandy; Herkulana Mekarryani Soeryamassoka

Nubuat : Jurnal Pendidikan Agama Kristen dan Katolik 2025 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

Gender equality in the religious sphere in Indonesia is a complex phenomenon, shaped by the interaction between theological doctrines, institutional practices, and the socio-cultural context of each tradition. This study employs a qualitative-descriptive approach through literature review to analyze six major religions in Indonesia: Catholicism, Protestantism, Islam, Hindu Dharma, Buddhism, and Confucianism. The analysis focuses on three main dimensions: theological perspectives regarding gender roles and positions, social changes influencing gender relations, and transformations in institutional structures and practices that support gender equality. The findings indicate that historically, women were often placed in subordinate positions due to patriarchal norms, although the core teachings of these religions contain egalitarian principles and recognition of women’s dignity. Contemporary transformations are reflected in the reinterpretation of religious texts and practices that promote gender equality: Catholicism emphasizes the recognition of women’s dignity within the clerical hierarchy; Protestantism opens opportunities for the ordination of female pastors; Islam reinterprets the principles of Qawwamun and family law rights; Balinese Hindu Dharma adjusts women’s roles in rituals and public spheres; Buddhism revives the bhikkhuni order within the sangha; and Confucianism modernizes the interpretation of Wu Lun and San Cong to emphasize mutual responsibilities between husband and wife. In conclusion, despite persistent patriarchal challenges, this study affirms that religion has the potential to act as an agent of social transformation promoting gender equality while maintaining the moral, spiritual, and traditional values distinctive to each tradition. These findings contribute significantly to academic literature, interfaith dialogue, and the development of more gender-inclusive policies.

Andi Ernanti Wahyuni Oktaviana; Amiartuti Kusmaningtyas; Siti Mujanah

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Febrian Danar Wijaya

Proceeding of the International Conference on Economics, Accounting, and Taxation 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the strategic strengthening of the rambak cracker industry as an instrument for local economic development in Penanggulan Village, Pegandon District, Kendal Regency. Rural agro-processing enterprises have increasingly been recognized as territorially embedded production units capable of generating value-added outputs and absorbing surplus labor within localized economic systems. Field-based empirical observations reveal that rambak production in the village operates through household-managed processing systems characterized by traditional production techniques, informal managerial practices, and limited digital marketing adoption despite contributing significantly to community income generation. Data obtained from expert respondents were analyzed using the Analytical Hierarchy Process to identify strategic priority determinants influencing industrial competitiveness and sustainability. The results indicate that product innovation and quality improvement constitute the primary strategic priority, followed by digital marketing development and institutional partnership strengthening, while production capacity expansion remains comparatively less influential in enhancing market competitiveness. These findings suggest that adaptive innovation and digitally enabled commercialization pathways function as critical mechanisms for improving value-chain integration and expanding market accessibility among rural food-processing industries. Strengthening innovation ecosystems within the rambak sector may therefore contribute to employment creation, income diversification, and sustainable community-based economic transformation in rural production clusters.

Siti Kholifah; Vivi Kumalasari Subroto; Eni Endaryati

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.

Nasrullah Nasrullah; Romansyah Sahabuddin; Rahmatullah Rahmatullah; Abdul Rahim

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

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.