This study seeks to examine the factors influencing the financial management accountability of Pondok Pesantren, with a particular emphasis on the pivotal role of Kiai leadership. By using structural equation modeling (SEM), this paper focuses on several key variables, namely Kiai leadership, human resource (HR) competency, perception of accounting standards, and information technology (IT) usage. The research was carried out at a Salafiyah Pondok Pesantren, involving students, asatidz councils, and administrators as respondents. Data was collected from 140 respondents using purposive sampling. Data was collected through a questionnaire and analyzed using SEM to examine both direct relationships and indirect (mediated) effects among the study variables. The findings of the study suggest that the leadership of the Kiai and the competency of human resources play a vital role in shaping Pesantren's financial accountability. In contrast, the adoption of information technology and the perception of accounting standards do not significantly impact. Furthermore, Kiai leadership strongly influences HR competency, IT usage, and perceptions of accounting guidelines. The study also reveals that HR competency significantly mediates Kiai leadership and financial accountability. These results emphasize the strategic importance of strengthening HR capabilities and reaffirm Kiai leadership's central role in enhancing financial management practices' accountability in Pesantren.

This research is motivated by the importance of promoting environmentally friendly behavior (Employee Green Behavior) in the state-owned construction service industry. The study aims to examine the influence of Green Organizational Culture (GOC), Green Work Engagement (GWE) and Green Human Resource Management (GHRM) as the antecedent of EGB. The research methodology employs a quantitative approach through surveys conducted with employees of construction service companies under state-owned enterprises (BUMN). The sampling technique used in this study is simple random sampling, involving a total of 386 permanent employees from construction companies. The analysis method utilized in this research is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), using the SmartPLS 3.0 analysis tool. The results indicate that GHRM, GOC, and GWE directly influence EGB. These findings reinforce the AMO and NAM theories. This research contributes theoretically to the literature on sustainable human resource management and provides practical benefits for companies sustainable strategies.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy but still face numerous challenges in enhancing their competitiveness in the digital era. Digital marketing serves as a key strategy in expanding market reach and improving promotional efficiency. This study aims to explore the role of digital marketing in supporting MSME growth through a case study of the Merdeka Belajar Kampus Merdeka (MBKM) program implemented in Sukamaju Village, Majalaya District, Bandung Regency. This research employs a qualitative approach, utilizing observations and interviews with MSME actors who participated in digital marketing training. The activities included socialization, seminars, and direct mentoring on utilizing social media, marketplaces, and engaging promotional content creation. The findings reveal that the digital marketing training program positively impacted the understanding and skills of MSME actors in leveraging digital technology. A total of 27 seminar participants expressed high interest in implementing digital marketing strategies in their businesses. Additionally, direct mentoring helped MSME actors formulate more effective promotional strategies.

Purposes: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation.
Methods: This study intends to explore the influence of Good Corporate Governance (GCG) and financial technology innovation on the financial performance of the banking sector in Indonesia. The existence of the board of directors and board of commissioners measures GCG. The extent to which the digital services provided by banks to customers will measure financial technology innovation.
Findings: The findings demonstrate that the composition of the independent board of commissioners can play a significant role in the financial performance of Indonesian banks, particularly in terms of Return on Assets (ROA) and Return on Equity (ROE). Financial technology innovation can determine ROE significantly, even in a negative direction. In addition, the size of the bank can determine ROA and ROE significantly and positively. The implications of the study show that the role of GCG mechanisms still has not had a significant impact on the financial performance of banks in Indonesia. Therefore, the role and function of GCG will be optimized for implementation. Likewise, financial technology innovation still cannot play a significant role in the short term.
Novelty: The novel aspect of this study is the inclusion of financial technology innovation as a variable, which is crucial for banks to sustain performance during the pandemic and navigate the rapid advancements in financial technology. Banks must deliver quick and accurate services to their customers.

Prediction of student satisfaction with academic services needs to be done to evaluate the performance of higher education institutions in the academic field, especially at Pandanaran University. In this study, using the Decision Tree C4.5 algorithm data mining method in classifying student data through a questionnaire on aspects of tangible, reliability, assurance, responsiveness and empathy. The results of classifying student data using the Decision Tree C4.5 algorithm produce a decision tree model with an accuracy value of 87.92% and AUC 0.990.