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Accounting students’ job readiness is a crucial issue in facing the demands of an increasingly digitalized professional world. This study evaluates the role of Accounting Information Systems (AIS) use, accounting competencies, and digital literacy in shaping student job readiness. A quantitative approach using survey method was applied to 153 accounting students at private universities in Surakarta City who had taken courses related to Accounting Information Systems. Data were analyzed using multiple linear regression. The study findings indicate that these three variables significantly contribute to job readiness. Individually and collectively, mastery of technical competencies and digital skills is positively correlated with increased student readiness to enter the workforce. This underscores the importance of integrating accounting skills and technological literacy into yhe learning process. This study was limited to accounting students at privet universities in Surakarta City, so the results cannot be broadly generalized to the entire accounting student population

This study aims to analyze the effect of wages and work environment on employee performance at PT. Rezeki Surya Gasindo. The background of this research is based on the importance of decent wages and a conducive work environment as factors that can enhance employee productivity and work quality. This study employs a quantitative method with a causal associative approach. Data were obtained through the distribution of questionnaires to all employees of PT. Rezeki Surya Gasindo and measured using a Likert scale. The data analysis techniques used in this study include validity and reliability tests, R-square test, and hypothesis testing through bootstrapping with SmartPLS 3 software. The results indicate that wages have a positive and significant effect on employee performance, and similarly, the work environment also has a positive and significant effect on employee performance. Simultaneously, wages and work environment are proven to have a significant effect on employee performance. These findings suggest that the company should pay attention to providing appropriate wages and creating a comfortable work environment in order to optimize employee performance.

This study aims to determine the influence of leadership style and organizational culture on the loyalty of the HIPMI Parepare Commissariat, Makassar State University (UNM) administrators. The research variables consist of leadership style as the first independent variable (X₁), organizational culture as the second independent variable (X₂), and administrator loyalty as the dependent variable (Y). The study population was all 40 active HIPMI Parepare Commissariat administrators at UNM during the study period. The sampling technique used was saturated sampling (census), thus the entire population was included as respondents. Data were obtained through questionnaires and analyzed using multiple linear regression with the help of SPSS. The results show that leadership style has a positive and significant effect on administrator loyalty, organizational culture has a positive and significant effect on administrator loyalty, and simultaneously, both leadership style and organizational culture have a significant effect on administrator loyalty. These findings indicate that the more effective the leadership style implemented and the stronger the organizational culture developed, the higher the level of administrator loyalty to the organization. The synergy between participatory leadership and a healthy organizational culture can create a conducive organizational environment, increase commitment, and strengthen organizational sustainability.

The development of artificial intelligence (AI) has driven fundamental changes in the way organizations manage work processes, make decisions, and coordinate teams in digital environments. However, an integrated understanding of how AI-based leadership affects digital team performance, particularly through the roles of transformational leadership and digital literacy, remains limited and dispersed across different streams of literature. This study aims to analyze the role of AI in supporting digital leadership, identify its influence on decision-making effectiveness and team performance, and examine the challenges and ethical implications of its implementation in organizations. The study employs a Systematic Literature Review (SLR) approach by reviewing relevant scholarly literature on AI, leadership, digital literacy, human–AI collaboration, and digital team performance. The findings indicate that AI-based leadership can enhance team management effectiveness when implemented through transformational leadership practices that foster vision, change readiness, learning, and team coordination, and when supported by adequate digital literacy. Conversely, barriers such as low trust in AI, digital competency gaps, resistance to change, and ethical issues remain major challenges. This study contributes by offering a conceptual synthesis that positions AI-based leadership, transformational leadership, and digital literacy within a single framework to explain the optimization of digital team performance in modern work environments.

This study aims to investigate the influence of academic qualifications, managerial capabilities, and Perceived Organizational Support (POS) on emotional exhaustion and its implications for employee productivity at Sunan Kudus Islamic Hospital. Using a quantitative approach, data were collected via a questionnaire from 138 respondents. Instrument evaluation procedures were conducted through validity and reliability tests, while hypothesis testing was analyzed using Structural Equation Modeling (SEM). The findings reveal that academic qualifications and POS have a significant negative effect on emotional exhaustion, indicating that increased intellectual competence and strong organizational support are effective in reducing staff emotional exhaustion. Conversely, managerial capabilities were found to have no significant influence on emotional exhaustion. In the context of performance, the analysis results show that academic qualifications, managerial capabilities, and POS have a partial, positive, and significant effect on work productivity. Practically, this study suggests that hospital management prioritize human capital development and the strengthening of a supportive organizational climate to mitigate emotional exhaustion while accelerating operational efficiency in a sustainable manner.

This study examines the role of halal tourism in enhancing destination competitiveness and strengthening the Islamic economy within the tourism sector. This research employs a systematic literature review to synthesize findings from relevant academic sources. The results indicate that halal tourism contributes significantly to destination competitiveness by increasing tourist arrivals and encouraging product diversification. In addition, it supports the development of micro, small, and medium enterprises (MSMEs) and promotes local economic growth through a multiplier effect. Halal tourism also fosters ethical business practices and sustainable tourism development aligned with Islamic principles. However, its implementation faces key challenges, including limited infrastructure, complex halal certification procedures, and perceptions of exclusivity among non-Muslim tourists. Therefore, strategic efforts are required to improve Muslim-friendly infrastructure, streamline certification processes, strengthen MSME capacity through training and digitalization, and adopt inclusive branding strategies. These measures are expected to enhance the competitiveness, resilience, and sustainability of halal tourism destinations in the global market.

This research is motivated by the increasing role of Artificial Intelligence (AI) in organizational transformation and the crucial function of leadership in ensuring its successful implementation. The primary objective of this study is to analyze the relationship between leadership, AI integration, and organizational performance, as well as to identify various challenges and supporting factors in the process. This study employs a systematic literature review (SLR) method by examining 30 relevant, reputable scientific articles from the Scopus and Google Scholar databases within the 2020–2026 timeframe through selection, evaluation, and thematic synthesis processes. The results indicate that AI integration significantly contributes to improving operational efficiency, data-driven decision-making quality, and organizational innovation. However, this success heavily depends on the role of adaptive, transformational, and digitally-oriented leadership capable of steering the technological vision. Conversely, major challenges were identified, such as employee resistance, limited digital competencies, and ethical issues surrounding data privacy. This study contributes to strengthening the conceptual understanding of leadership's role as a bridge between technology and organizational performance, while offering practical implications for management in designing effective, inclusive, and sustainable digital transformation strategies.

The digital transformation driven by the acceleration of Artificial Intelligence (AI) has fundamentally transformed leadership paradigms and the structure of the modern workplace. This study aims to provide an in-depth analysis of the various strategic opportunities and systemic risks arising from the integration of AI into contemporary organizational leadership practices, where technology is no longer merely a tool but a collaborative partner in managerial processes. Using a Systematic Literature Review (SLR) method on 30 reputable scientific journals with publications spanning up to 2026, this article analyzes the transition of the leader’s role from a conventional hierarchical model toward the concept of Augmented Leadership. Data analysis results indicate that AI implementation offers significant opportunities through data-driven decision-making systems with high precision, intelligent resource allocation optimization, and enhanced leadership intervention effectiveness, which has been documented to reach up to 35%. However, this transformation also brings a series of complex multidimensional risks, including algorithmic biases that could trigger inequality cascades, ethical dilemmas related to operational transparency (black box), and the potential erosion of the meaning of work for employees. The discussion in this article emphasizes that the success of this transformation depends not only on technical expertise, but also on redefining leadership competencies to prioritize emotional intelligence and ethical governance frameworks such as the CARE Framework (Control, Awareness, Responsibility, and Evaluation).

This study aims to analyze the effect of Knowledge Sharing and Knowledge Leakage on Supply Chain performance, with Monitoring Opportunity as a mediating variable at the Library Office of Mesuji Regency. The research problem arises from the limited structure of knowledge-sharing practices, weak documentation of organizational knowledge, and the potential risk of knowledge leakage that may disrupt the effectiveness of library service supply chains. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 115 employees of the Library Office of Mesuji Regency and analyzed using Structural Equation Modeling based on Partial Least Squares with SmartPLS. The results show that Knowledge Sharing has a positive and significant effect on Supply Chain performance and Monitoring Opportunity. Knowledge Leakage does not have a significant direct effect on Supply Chain performance, but it has a negative and significant effect on Monitoring Opportunity. Furthermore, Monitoring Opportunity significantly mediates the relationship between Knowledge Sharing and Supply Chain performance, but does not mediate the relationship between Knowledge Leakage and Supply Chain performance. These findings indicate that knowledge sharing becomes more valuable when supported by monitoring capability, while knowledge leakage should be controlled through documentation, access control, and knowledge protection mechanisms. This study contributes to knowledge management and supply chain literature in public library service organizations.

The advancement of digital technology has significantly transformed organizational decision-making, particularly in modern leadership contexts that demand rapid and data-driven responses. Artificial Intelligence(AI) has emerged as a strategic technology capable of enhancing accuracy, speed, and effectiveness in decision-making through comprehensive data analysis. This study aims to analyze the role of AI in supporting leadership decision-making and its implications for organizational effectiveness using a narrative literature review approach. Secondary data comprising peer-reviewed national and international journal articles were analyzed to identify patterns, themes, and interactions between AI, leadership, and decision-making processes. The findings indicate that AI functions not only as a data analysis tool but also as a strategic element that strengthens leaders’ capabilities in evidence-based decision-making, improves team coordination, and optimizes organizational processes. Thematic synthesis identified three main domains analytics and predictive capabilities, leadership strategies, and implementation challenges that form the basis for integrating AI into managerial practice. This study contributes theoretically by expanding the digital leadership and technology-based decision-making framework and practically by providing guidance for organizations to optimize AI utilization to enhance decision quality and efficiency. The research also offers directions for future empirical studies to explore AI-leadership interactions across various organizational sectors, supporting more adaptive, effective, and data-driven decision-making in the digital era.

 Employee organizational commitment at the Central Bureau of Statistics (BPS) of Jambi City refers to the level of psychological attachment, loyalty, and willingness of employees to remain part of the organization and contribute optimally to achieving institutional goals. This commitment reflects the extent to which employees possess a sense of belonging, accept organizational values, and demonstrate seriousness in carrying out their duties and responsibilities as public servants. This study aims to determine and analyze the influence of organizational culture and employee motivation on employee organizational commitment at the Central Bureau of Statistics of Jambi City. The research method used is a descriptive quantitative approach with data collection techniques through observation and questionnaire distribution to respondents. The data analysis method used is multiple linear regression analysis with the assistance of SPSS version 25 software. The results of the study indicate that, based on the t-test, organizational culture and employee motivation partially have a positive and significant effect on employee organizational commitment at the Central Bureau of Statistics of Jambi City. In addition, based on the F-test, organizational culture and employee motivation simultaneously have a significant effect on employee organizational commitment at the Central Bureau of Statistics of Jambi City.

This study aims to examine the role of financial literacy, risk perception, and financial attitudes in influencing investment decisions of accounting students at private universities in Surakarta. A quantitative approach was applied by distributing online questionnaires to 88 respondents selected through purposive sampling. The collected data were analyzed using several statistical procedures, including validity and reliability testing, followed by classical assumption tests and multiple linear regression analysis to examine the relationships between variables. The findings reveal that financial literacy does not play a significant role in shaping students’ investment decisions. In contrast, risk perception and financial attitude demonstrate a positive and significant influence. These results suggest that students tend to rely more on their understanding of potential risks and their financial behavior when making investment decisions, rather than solely on their level of financial knowledge

This study aims to identify and analyze the effects of job competence, work discipline, and incentives on employee performance. This study employs a quantitative method with a descriptive and associative approach. The population of this study consists of all 40 employees in the marketing division at PT Pratama Mitra Aksara. Data collection was conducted through the distribution of an online questionnaire, followed by data analysis using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that job competence, work discipline, and incentives simultaneously have a positive and significant effect on employee performance. The t-scores for the Job Competence variable were 2.569, for the Work Discipline variable 2.894, and for the Incentives variable 2.998. Thus, it is concluded that improving job competence and work discipline, along with providing appropriate incentives, can enhance employee performance. It is hoped that this study will serve as a basis for companies to improve employee performance through more effective human resource management.

This research aims to analyze the influence of accountability, transparency, and whistleblowing system on the prevention of Village Fund Fraud in Jaten Subdistrict, Karanganyar Regency. A quantitative approach was employed, untilizing primary data from 40 village officials selected throught purposive sampling. Data analysis was conducted using multiple linier regression with SPSS assistance, following validity, reliability, and classical assumption tests. The findings reveal that accountability, transparency, and whistleblowing system have a positive and significant effect on fraud prevention. The results indicate that enhancing accountability, information openness, and effective violation reporting mechanisms can strengthen efforts to prevent fraud in village Fund management.

An abstranct is a brief summary of a research article, thesis, review, conference proceeding or any-depth analysis of a particular subject or disipline, and is often used to help the reader quickly ascertain the paper purposes. When used, an abstract always appears at the beginning of a manuscript or typescript, acting as the point-of-entry for any given academic paper or patent application. Absatrcting and indexing services for various academic discipline are aimed at compiling a body of literature for that particular subject. Abstract length varies by discipline and publisher requirements. Abstracts are typically sectioned logically as an overview of what appears in the paper.

This study aimed to analyze the influence of capital structure, liquidity, activity, and dividend policy affect firm value in the food and baverage manufacturing sub-sector listed on the Indonesia Stock Exchange during 2022-2024. The research uses secondary data drawn from financial reports. From a population of 99 listed companies for the 2022-2024 period, purposive sampling yielded 19 companies as the study sample. A quantive approach was applied, using multiple linear regression for analysis. Data processing and analysis were conducted with Microsoft Excel 2022 and IBM SPSS version 27. The findings indicate the capital structure has a positive and statistically significant effect on firm value. While liquidity, activity, and dividend policy show no significant effect.  

This research was conducted at Unit Bumi Kepanduan Sentul Bogor, a company operating in camping ground services. The main issue identified is that employee training has not been implemented optimally, particularly regarding the relevance of training materials and the availability of training facilities, which affects service quality. This study aims to examine the implementation of employee training and identify existing problems. The research employed a descriptive qualitative approach with data collected through observation, interviews, literature study, and documentation. The findings indicate that training programs have been conducted but have not yet achieved optimal results due to unsuitable training materials and limited training facilities. Therefore, improvements in training content and facilities are necessary to enhance employee service quality.

This study aims to determine the effect of Motivation (X1) on Employee Performance (Y), Work Environment (X2) on Employee Performance (Y), and Work Discipline (X3) on Employee Performance (Y) among employees of CV. Rens Jaya in Tangerang Regency. The research uses a non-probability sampling technique with a saturated sampling method. The population in this study consists of 45 employees working at CV. Rens Jaya in Tangerang Regency. The research was conducted using multiple linear regression analysis, assisted by SPSS version 25 and Microsoft Excel 2016. The results show that Work Motivation (X1) has a positive and significant effect on Employee Performance (Y), the Work Environment (X2) has a positive and significant effect on Employee Performance (Y), and Work Discipline (X3) has a positive effect on Employee Performance (Y).

This study examines the relationship between the Human Development Index (HDI) and population size with economic growth in North Sumatra Province during 2010-2025 using multiple linear regression based on secondary data. The results indicate that both variables are jointly associated within the model, although they show different directions when observed individually. Population size tends to move in line with economic growth, while HDI shows an opposite tendency. These findings suggest that improvements in human capital have not yet been fully reflected in productive economic activities in the region.

The consumer non-cyclical sector in Indonesia has continued to demonstrate a growing contribution to the national economy,given that this sector is directly related to the provision of goods needed by the community on a daily basis. This study aims to determine the partial effects of Sales Growth, Asset Structure, Company Size, and Profit on Capital Structure. The population determination technique used non-probability sampling, specifically purposive sampling, with a research pupulation of 129 companies in the non-cyclical consumer sector and a research sample of 74 companies in the non-cyclical consumer sector, with analysis using multiple linear regression through SPSS version 27 and Microsoft Office 2024. The results indicate that Sales Growth does not affect Capital Structure, Asset Structure has a positive and significant effect on Capital Structure, Company Size does not affect Capital Structure, and Profitability has a negative and significant effect on Capital Structure