Abstract:Pancasila, US the fundamental ideology of the Indonesian nation, plays a central role in shaping the character and direction of national life. However, the rapid development of digital technology presents new challenges…
for the younger generation generation, particularly Generation Z, in internalizing Pancasila values. This generation lives technologically amidst advancements, a culture of globalization, and the rapid flow of information. US a result, there has been a shift in values, a decline in nationalism, and an increase in individualism and social polarization. This article aims to explain how Pancasila values can be re-actualized in the lives of Generation Z in the digital era. Through a qualitative descriptive approach and literature analysis, this article highlights the importance of Pancasila education, digital literacy, and the role of educational institutions in strengthening national character. The study's results indicate that collaboration between families, schools, and communities needs to be strengthened so that Pancasila is not only cognitively understood but also practiced in the social behavior of Generation Z.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Actually, mosques aren’t just places for worship; they also act as centers for education, social training, and community development. But these days, mosques are often mainly used for ritual worship. This article looks at…
at how the Community Service Program (KKN) strategy helps turn mosques into spaces for kids’ academic growth. The study uses a qualitative descriptive method with data collected through observation and documents during the KKN. Data analysis involved reducing, presenting, and drawing conclusions from the data. The findings show that the KKN program encourages new ways of using mosques, like tutoring, homework help, literacy programs, and other educational activities with kids. The program positively impacts motivation to learn, reading ha bits, discipline, and helps shape kids’ religious character. The success of this transformation.
Abstract:This article examines the review of the adh-dhararu yuzal fiqh rule on marital rape (marital rape). This is a real threat to victims of marital rape, especially women. Unfortunately, the majority of the general public often…
ten views it as a wife's obligation to fulfill her husband's lust. This article aims to provide insight and in-depth understanding of marital rapem and invite the public to understand marital rape in the adh-dhararu yuzal review that it is contrary to Islamic law and the rules of fiqh. This article uses library research methods as well as a qualitative research approach and qualitative descriptive data collection through observations, documentation and descriptive analysis. The results of the study clarify the adh-dhararu yuzalu fiqh rule which emphasizes that evil must be eliminated, provides a basis for respecting women's rights in marriage and responding to rape as a violation that must be stopped.
Abstract:Pemilihan Ketua Badan Eksekutif Mahasiswa (BEM) merupakan proses penting dalam menentukan mahasiswa yang memiliki kompetensi terbaik untuk memimpin organisasi kemahasiswaan. Namun, proses seleksi yang masih bergantung pada…
da popularitas dan penilaian subjektif berpotensi menghasilkan keputusan yang kurang optimal. Penelitian ini bertujuan membangun Sistem Pendukung Keputusan (SPK) menggunakan metode Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) untuk membantu proses pemilihan Ketua BEM secara objektif. Data penelitian diperoleh melalui wawancara dengan pembina BEM untuk menentukan kriteria dan bobot penilaian. Lima kriteria yang digunakan meliputi kepemimpinan, kemampuan komunikasi, pengalaman organisasi, integritas, dan indeks prestasi kumulatif (IPK). Tahapan metode MOORA terdiri atas penyusunan matriks keputusan, normalisasi, perhitungan nilai optimasi, dan proses perangkingan. Hasil penelitian menunjukkan bahwa alternatif K1 memperoleh nilai optimasi tertinggi sebesar 0,473 sehingga direkomendasikan sebagai Ketua BEM terpilih. Penerapan metode MOORA mampu menghasilkan proses pengambilan keputusan yang lebih objektif, sistematis, transparan, dan akurat sehingga dapat dijadikan sebagai alat bantu dalam menentukan Ketua BEM berdasarkan kriteria yang telah ditetapkan.
The selection of the Student Executive Board (BEM) President is an important process in determining the most qualified student to lead the student organization. However, conventional selection processes often rely on popularity and subjective judgments, which may lead to less optimal decisions. This study aims to develop a Decision Support System (DSS) using the Multi-Objective Optimization on the Basis of Ratio Analysis (MOORA) method to support a more objective selection process. Research data were collected through interviews with BEM advisors to determine the assessment criteria and their corresponding weights. Five criteria were used, namely leadership, communication skills, organizational experience, integrity, and grade point average (GPA). The MOORA method consists of decision matrix construction, normalization, optimization value calculation, and ranking. The results indicate that candidate K1 achieved the highest optimization value of 0.473 and was therefore recommended as the selected BEM President. The implementation of the MOORA method provides a more objective, systematic, transparent, and accurate decision-making process, making it an effective tool for supporting the selection of the most suitable BEM President based on predetermined criteria.
Abstract:Digital transformation has become a strategic priority for organizations seeking to enhance competitiveness and achieve sustainable performance in dynamic business environments. This study examines the effect of digital…
leadership on sustainable performance through the mediating role of employee agility within the context of human capital development. A quantitative explanatory approach was employed using survey data collected from employees involved in digital transformation initiatives. Data were gathered through a structured questionnaire and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the direct and indirect relationships among the proposed constructs. The findings indicate that digital leadership significantly enhances employee agility by fostering adaptability, continuous learning, and responsiveness to technological change. Employee agility was found to have a strong positive effect on sustainable performance, suggesting that agile employees contribute substantially to organizational resilience, innovation capability, and long-term effectiveness. Furthermore, employee agility partially mediates the relationship between digital leadership and sustainable performance, demonstrating that the influence of leadership on sustainability outcomes operates largely through workforce adaptability. These results highlight the critical role of human capital development in digital transformation and provide empirical evidence that sustainable organizational performance can be achieved when digital leadership is effectively translated into agile employee behavior. The study contributes to the growing literature on digital transformation and human resource management by offering an integrated framework that links leadership, employee capabilities, and sustainability-oriented organizational outcomes.
Abstract:Neurodiversity conceptualizes autism, attention-deficit/hyperactivity disorder (ADHD), dyslexia, and related cognitive differences as natural variations in human cognition rather than individual deficits. Although this perspective…
erspective has gained increasing attention in human resource management (HRM), the intellectual structure and relevance of the existing literature to the Indonesian context remain insufficiently understood. This study maps the development of global research on neurodiversity and HRM and identifies research priorities for Indonesia. A bibliometric analysis was conducted using 993 records retrieved through a Boolean search combining neurodiversity- and HRM-related terms. Following a PRISMA-guided screening process, keyword co-occurrence, density, overlay, and total link-strength analyses were performed using VOSviewer. The analysis identified 43 dominant terms grouped into four thematic clusters: (1) inclusive HRM and diversity management, (2) workplace accommodation and disclosure, (3) intervention and school-to-work transition, and (4) ADHD and occupational mental health. The findings indicate that autism spectrum disorder and ADHD remain the most prominent topics in the literature. The field has gradually shifted from predominantly clinical and educational perspectives in 2020–2021 toward workplace accommodation in 2022 and more strategic HRM-oriented discussions during 2023–2024. However, link-strength analysis reveals that relationships between core HRM concepts and issues of accommodation, disclosure, and occupational mental health remain relatively fragmented. Moreover, Indonesia-specific and developing-country perspectives are absent from the dominant keyword structure. These findings demonstrate a substantial geographical and conceptual research gap. Accordingly, the study proposes five priority research themes to advance neurodiversity-inclusive HRM in Indonesia and provides a foundation for future empirical, policy-oriented, and organizational research.
Abstract:Customer loyalty is an essential factor in sustaining retail businesses amid increasing competition in the household appliance industry. PT BOLDe Sukabumi experienced a decline in customer loyalty, as reflected in decreasing…
sing membership, repeat purchases, customer satisfaction, and BOLDe application usage throughout 2025. This study aims to examine the effect of Customer Engagement Behavior, consisting of Service Improvement and Response Behavior, on Customer Loyalty through Value Co-Creation. A quantitative approach was employed using purposive sampling involving 120 customers of PT BOLDe Sukabumi. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results reveal that Service Improvement and Response Behavior have positive and significant effects on both Value Co-Creation and Customer Loyalty. Furthermore, Value Co-Creation positively affects Customer Loyalty and mediates the relationship between Customer Engagement Behavior and Customer Loyalty
Abstract:This study aims to analyze the effect of Initial Public Offering (IPO) on Return on Assets (ROA) by considering Firm Size, Liquidity, Leverage, and Tangibility in companies listed on the Indonesia Stock Exchange (IDX). The…
he study adopts a quantitative explanatory research design using secondary data obtained from audited annual financial statements of companies that conducted IPOs during the observation period. The sample was selected using purposive sampling, while panel data were analyzed using the Fixed Effect Model (FEM) to examine the relationships among the variables. The findings indicate that IPO has a positive but insignificant effect on ROA, suggesting that additional capital raised through public offerings does not immediately improve corporate profitability. Firm Size and Leverage exhibit significant negative effects on ROA, indicating that larger firms may experience operational inefficiencies, while excessive debt increases financial burdens and reduces profitability. Conversely, Liquidity and Tangibility show positive but insignificant effects on ROA. Simultaneously, IPO, Firm Size, Liquidity, Leverage, and Tangibility significantly influence ROA, with the model explaining 59.11% of the variation in profitability. These findings imply that post-IPO financial performance depends not only on capital acquisition but also on effective asset utilization, prudent debt management, and efficient operational strategies. The study contributes to the literature on post-IPO corporate performance and provides practical insights for managers and investors in evaluating financial performance after public offerings
Abstract:This study aims to examine the influence of tourism commodities, tourism costs, tourism comfort, and tourism communication on domestic tourists' perceptions and their impact on revisit decisions at Palabuhanratu Beach, Sukabumi…
ukabumi Regency. This research employed a quantitative approach using an explanatory research design. The sample consisted of 150 domestic tourists selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed through Structural Equation Modeling (SEM) with IBM SPSS Statistics 26 and IBM SPSS AMOS 24. The findings reveal that tourism commodities, tourism costs, and tourism comfort have a positive and significant effect on domestic tourists' perceptions, while tourism communication does not significantly affect domestic tourists' perceptions. Furthermore, domestic tourists' perceptions, tourism costs, and tourism communication have a positive and significant effect on revisit decisions. In contrast, tourism commodities and tourism comfort do not directly influence revisit decisions. The findings indicate that domestic tourists' perceptions play a crucial role in encouraging revisit decisions. Therefore, destination managers should improve the quality of tourism commodities, enhance tourist comfort, establish appropriate tourism pricing, and strengthen tourism communication strategies to build positive perceptions and increase tourist loyalty through revisit decisions.