This article examines the importance of building a good organizational culture within school internal administration framework. It aims to investigate efficient methods for building and maintaining an organizational culture that supports student and educator growth. Through an in-depth literature review, several key elements are identified, including visionary leadership, shared vision-mission formulation, and staff empowerment. The article emphasizes the importance of creating a cooperative work environment to foster innovation and creativity. Key aspects examined include learning-supportive physical space design, positive psychological atmosphere creation, reward systems, and conflict management strategies. The research also discusses main obstacles such as resistance to change and generational differences, while presenting practical solutions to address them. In conclusion, building a good organizational culture is an ongoing effort requiring dedication from all parties involved. This research provides important perspectives for education practitioners and policymakers in improving overall educational standards.

The rapid development of information technology has changed the way humans communicate, especially through social media. Generation Z, who grew up in the digital era, has its own characteristics in using social media, including in terms of interacting and communicating. The purpose of this study is to explore the ethics of communicating on social media from the perspective of Generation Z. The main focus is on Generation Z's understanding of ethical values, how they apply them in everyday communication, and their impact on social relationships. A qualitative approach is used in this research method which involves in-depth interviews with a number of informants from Generation Z, as well as analysis of related literature. The study indicates that, although Generation Z

Sustainability reporting has gained prominence worldwide, but its adoption in emerging economies faces significant barriers due to regulatory, financial, and institutional challenges. This paper examines the current state of sustainability accounting practices in emerging markets, focusing on the alignment of corporate social responsibility (CSR) and environmental, social, and governance (ESG) disclosures. The study also investigates the role of accountants in promoting transparency and standardization in sustainability reporting. The research highlights key issues such as lack of infrastructure, limited regulatory frameworks, and the need for capacity building in emerging economies.

This study aims to prepare students in the future, in order to realize students who have good competency values, a teacher has an important role in educating and preparing them. Both in terms of physical and spiritual. Technological and information advances in the future are very dangerous if a student does not get guidance in its actualization. We hope that through this article all readers can draw the conclusions that we have compiled.

In the midst of increasingly rapid technological developments, Artificial Intelligence (AI) technology has also been formed as a form of development. The presence of AI technology helps many people complete their work. Including strategic activities in the decision-making process for business development. This research aims to discuss the role of artificial intelligence technology in improving decision making in the business development process by focusing on the Management Information Systems (SIM), Micro, Small and Medium Enterprises (MSMEs), and finance sectors. With a literature review used as a comprehensive research method, it involves collecting and analyzing articles related to the topic from various academic sources. The research results show that Artificial Intelligence (AI) can improve the efficiency and accuracy of decision making through in-depth analysis and algorithm-based predictions. In the Management Information Systems (MIS) sector, artificial intelligence contributes to business automation processes and information management, in the MSME sector, artificial intelligence helps in understanding consumer behavior and market trends. Meanwhile, in the financial sector, AI plays an important role as a risk analyst, financial manager and investment manager. This research is expected to provide knowledge for corporate organizations about the role of artificial intelligence technology in improving the decision-making process.

Measuring performance solely by relying on returns is probably not enough, it is important to consider both returns and risks. Some measurement methods that consider both of these factors are the Sharpe Ratio index, Treynor Ratio, Jensen Alpha, and Information Ratio. Risk analysis using Value at Risk Monte Carlo simulation is also important to determine the potential for extreme risks. The purpose of this study is to provide a good understanding of the performance and risk of mutual fund investments. Based on the performance results, Schroder is the most superior mutual fund, with the highest Information Ratio, Sharpe Ratio, and Jensen Ratio, indicating that they are able to generate good returns considering the risks taken. However, Schroder also has the highest VaR, meaning it has the potential for large losses in the worst market conditions. On the other hand, MNC is at the bottom in almost all performance methods, indicating poor performance with low returns and lower risks.

This research aims to understand the dynamics of rationality and emotions in the context of decision making in business. A literature study method is used by collecting literature from various sources related to rationality, emotions, and their interactions in business decision making. The results showed that business decision making needs a balanced approach between rationality and emotions. Rationality bases decisions on logical processes based on facts, through evaluating alternatives and choosing optimal options. Meanwhile, emotions play an important role through heuristics, motivation, perception, and evaluation. The implications for business practice are the importance of balancing rationality with emotions to make better and more sustainable decisions.

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

Pesatnya perkembangan teknologi digital saat ini tentu saja berimbas pada dunia pemasaran. Tren pemasaran beralih dari yang semula dilakukan secara tradisional, berkembang menjadi pemasaran secara digital. Hal ini tentu menimbulkan biaya yang lebih besar dengan jangkauan yang terbatas jika dibandingkan dengan penggunaan teknologi digital yang tepat.  Kemudian kurangnya kemampuan pelaku UMKM di Kelurahan Bojongsalaman Semarang dalam pemasaran produk membuat beberapa anggota UMKM belum menemukan cara menjual barangnya dengan tepat. Padahal produk yang dihasilkan sangat menarik dengan kualitas yang terjamin. Tujuan kegiatan PKM ini adalah memberikan pelatihan untuk meningkatkan kemampuan para pelaku UMKM dalam hal teknologi digital dan memberikan pelatihan untuk pemasaran produk dengan membuat konten media sosial yang menarik untuk calon konsumen. Oleh sebab itu, tim pengabdian kepada masyarakat melakukan kegiatan Pelatihan Digital Marketing Dan Pemasaran Produk Pada Kelompok UMKM di Kelurahan Bojongsalaman Semarang. Kegiatan pengabdian kepada masyarakat akan dilaksanakan dalam bentuk pelatihan pemasaran dengan mengenalkan pemasaran digital untuk efisiensi biaya pemasaran. Selain itu, kegiatan akan dilakukan pre-test dan post-test untuk mengetahui peningkatan kemampuan pelaku UMKM dalam penggunaan media pemasaran. Hasil pengabdian memperlihatkan peningkatan pengetahuan dan kemampuan pelaku usaha dalam memahami dan menggunakan teknologi digital dan social media. Terdapat beberapa pelaku UMKM yang sudah memanfaatkan teknologi digital, namu masih banyak yang tidak menggunakannya karena kesusahan dan tidak mengguasainya. Penguasaan teknologi digital dengan penggunaan media pemasaran digital yang tepat, akan membuat efisiensi biaya pemasaran dicapai serta jangkauan pemasaran yang lebih luas oleh masing-masing anggota kelompok UMKM.

POAC (Planning, Organizing, Actuating, Controlling) is a management framework used to improve effectiveness in various sectors, including education. In modern education management, the implementation of POAC plays a crucial role in achieving the goals of efficient and quality education. Planning helps set the long-term vision and strategy of the educational institution. Organizing ensures that human and material resources are managed effectively. Actuating involves leadership and motivation to ensure that all parties are active in the educational process. Control is carried out through periodic evaluation and monitoring to ensure the achievement of goals. Research shows that the proper implementation of POAC can improve learning quality, operational efficiency, and student satisfaction. The application of POAC in modern education management is an important strategy in creating educational institutions