Technological shifts and changing consumer behaviors require organizations to continuously innovate in order to remain competitive. In this context, creative leadership plays a strategic role in driving market disruption through the development of relevant and adaptive business model innovations. This study adopts a qualitative approach based on secondary data using the Systematic Literature Review (SLR) method. A variety of academic sources, including journal articles and case studies of companies such as Netflix, Gojek, and Ruangguru, were systematically analyzed to identify strategic leadership patterns in creating disruption. The findings indicate that creative leaders do more than just adopt technology—they design innovation ecosystems that foster experimentation, continuous learning, and responsiveness to market needs. Strategies such as digital platform development, big data utilization, and business model transformation serve as key tools in challenging conventional market boundaries. This study contributes conceptually to the understanding of the relationship between creative leadership and business model innovation in navigating the complexities of the digital era.

Production facility layout design is an important part that must be considered in an industry. Banjarsengon coffee house is one of the coffee suppliers in Jember with product types such as robusta and arabica coffee from the Argopuro mountains. The purpose of the research is to reduce material handling costs generated by the industry in order to produce the most optimal costs, and design a proposed layout as an alternative to help reduce material handling costs. This industry processes its products from upstream to downstream so that it has 2 production sites, namely the production house and Cafe Rumah Kopi Banjarsengon. The research was conducted with an interview approach to key informants and continued by calculating material handling costs and the Craft method. The results showed that the initial layout of Banjarsengon Coffee House resulted in material handling costs of Rp. 534,437 and after iteration through the Craft Method, an alternative layout was obtained that resulted in more efficient material handling costs of Rp. 464,302. This shows that there is a material handling cost savings of 13.1% or Rp. 70,135.

This study examines the tax policies during the time of Abu Yusuf, a prominent Islamic scholar and economist who significantly contributed to the Islamic financial system through his work Kitab al-Khara. The research aims to analyze Abu Yusuf's taxation concepts, their implementation during the Abbasid Caliphate, and their relevance to modern taxation systems, particularly in Indonesia. This study employs a qualitative method with a literature review approach. The findings indicate that Abu Yusuf favored a proportional tax system (muqasamah) over a fixed tax system (misahah), as it is fairer and more adaptable to economic fluctuations. He also emphasized the importance of tax officials' integrity, transparency in tax administration, and strict supervision of tax collectors to prevent corruption. This study highlights that Abu Yusuf’s taxation principles remain relevant in modern taxation systems, particularly in terms of fairness, efficiency, and fiscal transparency.

This study aims to analyze violations of accounting professional ethics at PT Indofarma Tbk, a state-owned pharmaceutical company in Indonesia. The case gained public attention following an investigative audit report by the Audit Board of the Republic of Indonesia (BPK), which revealed financial statement manipulation causing state losses amounting to IDR 371.83 billion. This research employs a qualitative approach using a case study method. Data were obtained through the analysis of financial statements, BPK audit findings, as well as relevant literature and publications. The findings indicate violations of several fundamental ethical principles, including integrity, objectivity, professional competence, confidentiality, and professional behavior. The main contributing factors, based on the fraud triangle theory, are financial pressure, opportunity arising from weak internal controls, and rationalization by management. This case emphasizes the importance of implementing professional accounting ethics and strong oversight in the preparation of financial statements to maintain public trust and corporate integrity. The study implies the urgent need to strengthen internal control systems and enforce ethical standards as preventive measures against fraud.

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

This study aims to examine the effectiveness of using short stories to enhance the writing creativity of fourth-grade elementary students through a literature review approach. It employs a qualitative descriptive method with a non-experimental design. Data were gathered from various written sources such as scientific journals, books, and relevant proceedings, focusing on the role of short stories as a medium for writing instruction. The findings indicate that short stories can stimulate students' imagination, expressive abilities, and narrative understanding through structured plots rich in emotional meaning. Short stories also support students in composing more organized, creative, and expressive narrative texts, in line with the concrete thinking stage of Piaget’s theory. This approach aligns with constructivist principles, as it encourages students to connect personal experiences with story content. In the learning process, short stories are considered more engaging than traditional methods because they create a more interactive and meaningful learning environment. Therefore, the use of short stories has the potential to be an effective instructional strategy in fostering writing creativity and building a strong foundation in literacy from an early age.

Digital transformation in Indonesia has increased dependence on digital database systems, so that personal data protection has become a crucial issue. This research aims to analyze the urgency of protecting personal data in digital database systems in Indonesia from regulatory, ethical and technical strategy aspects. The method used is literature study and document analysis of regulations, ethical practices and data protection technology. The research results show that even though Law Number 27 of 2022 concerning Personal Data Protection (UU PDP) has been passed, its implementation still faces challenges in the form of low digital literacy, weak law enforcement, and not yet optimal monitoring infrastructure. Additionally, implementing ethical principles and technical strategies, such as encryption, access control, and privacy by design, is critical to strengthening data security. This research concludes that effective personal data protection can only be realized through synergy between strong regulations, the application of digital ethics, and adequate technical strategies, in order to safeguard individual privacy rights in the digital era.

Bullying is an aggressive act carried out calmly without burden, deliberately and repeatedly to attack a target or victim, who is specifically someone who is weak, easily teased and unable to defend themselves. Bullying can be caused by socio- cultural factors and also family factors. This research aims to find to find out how bullying behavior is described in teenagers at Stella Gratia Atambua High School. The method used in this research is quantitative descriptive to see the picture of bullying behavior among teenagers at Stella Gratia Atambua High School. The population in this study is 268 students at Stella Gratia Atambua High School the sample of this research is 160 people with a side positive sampling technique. The instrument used in this research is olweus bully/victim questionare revised which has been carried out in a validity test. The result of research conducted at show that the level bullying behavior, show that the level of bullying behavior is in the low category as many as 158 respondents (98,75%).

This study aims to determine: (1) the learning outcomes before using the Reading Guide learning strategy in the Islamic Theology and Ethics (Akidah Akhlak) subject on the topic of Asmaul Husna in class 4A of MIN 1 Serdang Bedagai; (2) the learning outcomes after using the Reading Guide strategy in the same subject and class; and (3) the implementation of the Reading Guide strategy in improving students’ learning outcomes. This research is a Classroom Action Research (CAR) involving 27 students from class 4A as the research subjects. The findings indicate that prior to the implementation of the strategy, students’ average score was 58.9%, with only 26% (7 students) achieving the minimum mastery criteria. After applying the Reading Guide strategy in Cycle I, the average score increased to 67.03%, with 59% (16 students) achieving mastery. In Cycle II, the average score further increased to 83.37%, with 100% (27 students) meeting the mastery criteria. Therefore, it can be concluded that the Reading Guide strategy effectively improves students’ learning outcomes in the Islamic Theology and Ethics subject on the topic of Asmaul Husna in class 4A of MIN 1 Serdang Bedagai for the academic year 2022–2023.

This study was motivated by students' understanding of writing and completing letters and words at the early stages of learning to write. The aim is to improve students' understanding of how to write productively and descriptively. Data were collected through observation, practice questions, and documentation with a qualitative case study approach. The results showed that students were able to write loose letters, distinguish similar letters (b, d, p, q), and complete missing letters and words in the context of words and sentences.