This study aims to analyze the role of management accounting in supporting strategic decision making at PT ABC, a manufacturing company. Management accounting is seen as an important tool in providing relevant financial and non-financial information for planning, controlling, and evaluating performance (Langfield-Smith, 2008). The research method used is a case study with a qualitative approach, where data is collected through in-depth interviews with management and accounting staff, as well as analysis of internal company documents. The results of the study indicate that management accounting plays an important role in providing production cost information, profitability analysis, and performance reports, which are the basis for management in making strategic decisions such as determining selling prices, allocating resources, and planning production capacity (Chenhall & Moers, 2015). However, the study also identified several challenges, such as limitations in information systems and data integration between departments. The implication of this study is the need to improve management information systems and staff training to maximize the benefits of management accounting in strategic decision making. These findings are expected to contribute to the development of more effective management accounting practices in manufacturing companies (Hall, 2010).

This community service aims to support the development of batik businesses in Kampoeng Jadoel, Semarang, through the implementation of digital marketing strategies. This activity is motivated by the challenges faced by batik MSMEs, such as limited market access, low digital literacy, and competition in the era of globalization. The implementation method includes digital literacy training, mentoring in creating marketing content, and optimizing the use of digital platforms such as social media, marketplaces, and websites. The results of the program show an increase in participants' understanding of the concept of digital marketing, the ability to utilize digital media for promotion, and an increase in sales of batik products. In addition, stronger branding and more interactive relationships with consumers are created. This program also provides recommendations for business sustainability, such as the development of an integrated digital marketing system and ongoing coaching. It is hoped that this service can be a model for community empowerment in supporting economic independence based on local wisdom.

This study on profitability aims to analyze the effect of Core Capital on Profitability with the mediation of Third Party Funds and Credit Given at Rural Credit Banks in Indonesia for the period 2015-2023. The sample used in this study was 108 monthly data, selected using the purposive sampling method. The monthly data comes from the Indonesian Banking Statistics report published by the Financial Services Authority (OJK). The data analysis technique used is path analysis using multiple linear regression. The results of the study indicate that Core Capital has a significant positive effect on Third Party Funds, Core Capital does not affect Credit Given, Third Party Funds have a significant positive effect on Credit Given, Core Capital and Party Funds do not have a significant effect on Profitability, Credit Given does not have a significant effect on Profitability, Third Party Funds and Credit Given are unable to mediate the effect of Core Capital on Profitability and Credit Given is unable to mediate the effect of Third Party Funds on Profitability.

This study examines the relationship between requirements and framework development in Customer Engagement (CE). In this paper, it is developed based on engagement theory with the assumption that a satisfying relationship will be able to create an emotional connection so that co-workers will be involved and bound to each other. Based on theoretical studies, this paper proposes a framework that examines the components of CE, the antecedents. involved and the consequences of CE. To complement the review, we also discuss how industry type, company characteristics – Business to Business vs Business to Consumer – and value and level of involvement affect relationship satisfaction, both contributing directly and indirectly from the perspective of emotional involvement in customer engagement. Furthermore, it examines the development of Customer Engagement and how to maximize company performance by making the right strategic changes. The findings of this paper are the relationship between emotion and the indirect contribution of customer needs to be enhanced in the corporate service industry with the B2B concept for products/services with a high level of involvement; In addition, it is also necessary to improve services for products or services with a high level of brand value and companies that provide a higher level of satisfaction.

This research examines the potential for leadership development through the creation of comprehensive leadership channels within organizations. By highlighting training elements that focus on the skills required for success in a leadership role) and succession planning (i.e., the creation and implementation of long-term plans that address changes in top leadership roles) as two distinct organizational initiatives. The method in this research is to combine the concept of Real Option Reasoning (ROR) with a skill-based leadership model. An in-depth study of the implementation of Comprehensive Leadership Pipelines (CLP) as an alternative to developing a leadership model is also reviewed in this study. The conclusion of this study is that by adjusting succession planning policies to outreach organizations according to the ROR pillars, it is possible to create CLPs that simultaneously lower turnover, increase the likelihood that employees will be in the right place at the right time, and reduce the risks associated with large investments. on employees. Given the need for organizations and individuals to assist in the selection of employees for appropriate leadership skills-based training, companies can make better and less risky decisions when selecting organizational leaders.