Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information
Abstract:In carrying out its integrated regulatory and supervisory function in the financial services sector, the Financial Services Authority (OJK) receives various reports from Financial Services Institutions (LJK), Issuers, and…
d Public Companies regarding the receipt and distribution of funds. The complexity of funding and financing relationships between financial service actors creates concentration risks that have the potential to disrupt financial system stability. Experiences from the 1998 Indonesian crisis and the 2008 global financial crisis demonstrate that concentration of exposures and interconnectedness between entities can exacerbate systemic risk. This study aims to identify current supervisory data analysis practices and propose the development of a concentration risk analysis that integrates the loan exposures of large debtor groups with their funding sources. The study used a qualitative approach through interviews, observations, and document analysis. The results indicate that OJK supervisors need an integrated concentration risk analysis across various LJKs and customer groups. Currently, the analysis process is still carried out manually, resulting in inconsistent results and difficult to replicate. The implementation of Supervisory Technology (SupTech) can improve supervisory effectiveness while transforming supervisors' tacit knowledge into explicit knowledge that is documented, standardized, and easily shared. This research contributes to the development of technology-based risk monitoring and knowledge management models in the financial services sector.
Abstract:The rapid transformation of contemporary work environments driven by digitalization, hybrid work systems, and evolving workforce expectations has intensified the need for effective leadership approaches that foster employee…
yee engagement. This study aims to explore the role of transformational leadership in enhancing employee engagement within contemporary organizational contexts using a qualitative research design. Guided by a phenomenological approach, data were collected through in depth semi structured interviews with employees who had direct supervisory relationships in digitally mediated or hybrid work settings. Thematic analysis revealed four major themes: visionary inspiration and meaningful work, individualized support and psychological safety, intellectual stimulation and professional growth, and trust based relationships and organizational identification. The findings indicate that transformational leadership strengthens employee engagement by cultivating meaningfulness, empowerment, trust, and intrinsic motivation, which collectively enhance employees’ physical, cognitive, and emotional involvement in their work roles. The study extends existing leadership and engagement theories by providing contextualized insights into how transformational leadership is experienced in modern organizational environments. Practically, the findings highlight the importance of developing transformational competencies among leaders to sustain engagement and performance in increasingly complex and interconnected workplaces
Abstract:This study examines the effect of work-life balance on employee performance, with family supportive supervisor behavior as a moderating variable. The research was conducted at the Regional Financial and Asset Management…
Agency (BPKAD) of Banten Province, Indonesia, involving civil servants as respondents. This study addresses the issue of fluctuating employee performance despite repeated institutional achievements, by investigating the role of work-life balance and supervisor support in enhancing individual outcomes. A quantitative approach with a descriptive design was used, and data were collected through structured questionnaires. The results show that work-life balance positively influences employee performance. However, family supportive supervisor behavior does not significantly strengthen this relationship, indicating that while supervisor support is appreciated, it may not be sufficient in the absence of broader organizational support systems. These findings highlight the importance of implementing formal work-life policies and promoting a supportive work culture to improve employee well-being and performance in public institutions.
Abstract:Artikel ini mengkaji implementasi supervisi dan administrasi pendidikan sebagai instrumen strategis dalam peningkatan mutu pembelajaran di sekolah. Melalui pendekatan kajian literatur sistematis terhadap berbagai penelitian…
ian terkini, artikel ini menelaah konsep, prinsip, teknik, dan model supervisi serta administrasi pendidikan yang relevan dengan konteks pendidikan Indonesia. Hasil kajian menunjukkan bahwa implementasi supervisi akademik dan manajerial yang dilakukan secara konsisten dan terprogram terbukti meningkatkan kompetensi profesional guru, memperbaiki kualitas proses pembelajaran, serta mendorong terciptanya budaya mutu di lingkungan sekolah. Administrasi pendidikan yang efektif mencakup pengelolaan kurikulum, tenaga pendidik, sarana prasarana, dan keuangan yang terintegrasi dengan sistem penjaminan mutu internal. Hambatan implementasi meliputi keterbatasan kompetensi supervisor, resistensi guru, dan kurangnya tindak lanjut pasca-supervisi. Rekomendasi diarahkan pada penguatan kapasitas kepala sekolah sebagai supervisor, peningkatan frekuensi supervisi klinis, serta integrasi sistem informasi manajemen dalam administrasi sekolah.
Abstract:Non-formal education plays an important role in providing educational services to communities unable to complete formal education. One form of non-formal education that serves as an alternative education is the Package C…
Equivalency Education Program. This study aims to analyze the implementation of the community empowerment management function through the Package C Equivalency Education Program at PKBM Buana Mekar Baleendah using the POAC (Planning, Organizing, Actuating, and Controlling) management approach. The study used a descriptive qualitative method with the research location at PKBM Buana Mekar, Bandung Regency. The research subjects consisted of PKBM managers, tutors, and Package C learners. Data collection techniques were carried out through observation, interviews, and documentation. Data analysis used the stages of data reduction, data presentation, and drawing conclusions. The results of the study indicate that the planning function has been carried out through identifying community needs and preparing flexible learning programs. The organizing function is seen from the division of tutor tasks and a clear organizational structure. The implementation function is carried out through andragogy-based learning with lectures, discussions, questions and answers, and skills practice methods. Meanwhile, the supervisory function is carried out through learning evaluation, attendance monitoring, andsupervision of skills practice. Although the program's implementation has been quite successful, several obstacles remain, such as limited digital learning media, unstable student attendance rates, and suboptimal utilization of practical facilities. Overall, the Package C Program at Buana Mekar Community Learning Center (PKBM) has systematically implemented management functions to support the community empowerment process through equivalency education
Abstract:Money politics, referred to as "the mother of corruption," is a major and frequent problem in Indonesia’s direct leadership succession processes. Voter choice is not merely a procedure; the electoral process is an important…
rtant instrument to correct, assess, evaluate, and improve the administration of government. If vote-buying is allowed to continue, its impact can be significant and even harm the state or regions. Candidates who win through vote-buying have the potential to maintain power in an unhealthy manner.
This study aims to analyze the role of the Election Supervisory Agency (Bawaslu) of Tanimbar Islands Regency in efforts to prevent vote-buying during the 2024 Regional Head Election. The research employs a descriptive qualitative method, with data collected through interviews, observations, and documentation. Findings indicate that Bawaslu implemented various preventive strategies, such as public outreach, vulnerability mapping, and anti–vote-buying patrols. However, several constraints were identified, including limited human resources, difficult and remote geographic conditions, and a local political culture that remains tolerant of vote-buying transactions. This study recommends increasing community participation, utilizing technology in oversight activities, and strengthening cross-institutional collaboration to make efforts to prevent vote-buying more effective.
Abstract:Supervisi administrasi pendidikan merupakan fungsi manajemen yang esensial dalam meningkatkan kualitas penyelenggaraan pendidikan di lembaga pendidikan. Artikel ini membahas secara komprehensif tentang konsep, prinsip, ruang…
uang lingkup, dan implementasi supervisi administrasi pendidikan. Supervisi administrasi tidak hanya berfungsi sebagai mekanisme pengawasan, tetapi lebih sebagai upaya kolaboratif untuk pembinaan dan pengembangan kapasitas organisasi pendidikan. Ruang lingkup supervisi mencakup administrasi kurikulum, kesiswaan, kepegawaian, keuangan, sarana prasarana, hubungan masyarakat, dan layanan khusus. Artikel ini menguraikan berbagai pendekatan supervisi (direktif, non-direktif, dan kolaboratif) serta teknik-teknik supervisi yang dapat diterapkan seperti observasi, wawancara, pemeriksaan dokumen, dan workshop. Proses supervisi meliputi tahap perencanaan, pelaksanaan, evaluasi, dan tindak lanjut yang harus dilakukan secara sistematis dan berkelanjutan. Supervisor dituntut memiliki kompetensi kepribadian, manajerial, supervisi, akademik, sosial, dan digital untuk menjalankan perannya secara efektif. Di era digital, supervisi administrasi mengalami transformasi dengan pemanfaatan e-supervision, big data, dan sistem manajemen sekolah digital. Tantangan yang dihadapi meliputi resistensi terhadap perubahan, keterbatasan sumber daya, kompetensi supervisor yang bervariasi, kompleksitas regulasi, dan budaya organisasi. Supervisi administrasi yang efektif memberikan dampak signifikan terhadap efisiensi organisasi, akuntabilitas publik, penciptaan lingkungan pembelajaran yang kondusif, pengembangan profesional, dan pencapaian standar nasional pendidikan. Keberhasilan supervisi sangat bergantung pada komitmen semua pihak, dukungan kepemimpinan, dan budaya organisasi yang berorientasi pada perbaikan berkelanjutan.
Abstract:This study aims to analyze strategies for strengthening work culture through the implementation of ethical leadership and servant leadership at PT. Mitsubishi Electric Automotive Indonesia, and to identify the challenges…
and contributions of these two leadership styles to strengthening work culture in the automotive manufacturing industry. This study used a qualitative approach with a single case study method. Data were collected through in-depth interviews with 10 informants consisting of management level, supervisors, and production line employees. Participatory observation was conducted over three weeks, supported by analysis of company documents. Data analysis used direct interview methods and in-depth observation. The results of the study revealed five main implementation strategies: (1) leaders exemplifying ethical behavior; (2) employee empowerment through delegation of authority; (3) developing two-way communication mechanisms; (4) creating a supportive and family-like work environment; and (5) integrating ethical values into the performance management system. The dimensions of family atmosphere and identification with the leader were identified as key success factors in Indonesia's collectivist cultural context. Key challenges include resistance to change, measuring short-term impact, and consistency amidst production pressures. This study recommends integrating ethical values and servant behavior into recruitment systems, developing ethics-based leadership training programs, and designing performance management systems that balance quantitative targets with ethical behavior assessments. This study is the first to integrate ethical leadership and servant leadership within a framework for strengthening work culture in the automotive manufacturing industry, with specifically case study in PT. Mitsubishi Electric Automotive Indonesia and identifies the family atmosphere dimension as a novel finding within a collectivist cultural context.