Abstract:Digital transformation has become a crucial aspect of organizational strategies in various industries, including the business sector. This systematic literature review (SLR) focuses on understanding digital transformation…
n within organizational business contexts. Through a systematic search of academic databases, The review explores key themes such as technological innovations, operational changes, customer-centric approaches, regulatory implications, and organizational adaptation. Technologies are driving significant changes, enabling organizations to streamline processes, enhance decision-making, and improve overall efficiency. Moreover, digital transformation is reshaping customer experiences, with personalized services and seamless interactions becoming essential for organizational success. Despite the benefits, organizations face challenges such as regulatory compliance, cybersecurity risks, and cultural resistance. By synthesizing existing research, this SLR aims to provide insights and guidance for organizations navigating the complexities of digital transformation in the organizational business landscape in the organizational business.
Abstract:The rapid digital transformation in education has redefined the role of teachers, necessitating the integration of Artificial Intelligence (AI) to enhance pedagogical efficiency. This study aims to analyze the needs of primary…
rimary school teachers regarding AI, describe the implementation of AI-assisted smart teaching training, and evaluate its impact on teachers' professional competence and the quality of produced instructional tools. Utilizing a descriptive qualitative approach with a field study design, the research was conducted at UPTD SD Negeri 33 Bangai. Data were collected through participatory observation, semi-structured interviews, and document analysis of teaching modules and worksheets. The subjects were selected via purposive sampling, and data were analyzed using the interactive model of reduction, display, and conclusion drawing. The results indicate that AI-assisted smart teaching training effectively shifts teachers from passive technology users to active pedagogical designers. Findings reveal a paradigm shift where teachers perceive AI as "augmenting intelligence" that strengthens rather than replaces their professional role. The instructional tools produced post-training showed significant improvements in systematic alignment and the integration of Higher-Order Thinking Skills (HOTS). Grounded in adult learning and experiential learning theories, this practice-based model fosters greater learning autonomy and reflective practice. This study contributes empirical evidence for the primary education context, suggesting that human-centered and pedagogically-driven AI integration is a vital strategy for teacher professional development in the digital era.
Abstract:This systematic literature review explores the interconnected dimensions of digital innovation, gender equality, and sustainability in women-owned small and medium-sized enterprises (SMEs). The primary aim is to synthesize…
ze existing knowledge to address integration challenges these enterprises face. The researchers analyzed 436 peer-reviewed articles from the Scopus database, published between 2010 and 2025, using bibliometric and qualitative thematic techniques based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) methodology. Findings highlight that digital innovation significantly enhances market access, operational efficiency, and resource mobilization, empowering women entrepreneurs to overcome structural barriers. Gender equality initiatives play a crucial role in creating supportive ecosystems, promoting diverse leadership styles, and fostering inclusive organizational cultures conducive to sustainable business practices. Thematic analyses reveal specific success factors including robust social networks, targeted mentorship programs, and inclusive financial mechanisms. However, systemic barriers persist, notably limited access to capital, entrenched sociocultural biases, and insufficient digital literacy. Methodologically, research predominantly utilizes quantitative approaches, suggesting a need for integrated mixed-method frameworks to better capture nuanced entrepreneurial experiences. Geographical disparities indicate that women entrepreneurs face different challenges and opportunities across developed and developing contexts, underscoring the necessity for context-specific policy interventions. This review adds to our understanding by combining ideas from entrepreneurial ecosystem perspectives, Gender Empowerment Theories, and the Resource-Based View, providing a complete look at sustainable, fair, and digitally innovative business practices. Future research should focus on intersectional methodologies, longitudinal studies, and comparative analyses across diverse contexts.
Abstract:Micro and Small Enterprises (MSEs) play an important role in supporting local economic development; however, many MSE actors still face challenges in managing their business finances effectively. Common problems include…
the absence of systematic financial records, the mixing of personal and business finances, and limited understanding of financial control. This community service program aimed to improve the financial literacy and financial management practices of the Sempol Ayam Micro and Small Enterprise through an educational and mentoring-based approach.
The program was implemented through counseling, training, and direct mentoring focusing on daily transaction recording, cash flow management, production cost calculation, and the preparation of simple profit and loss statements. The results indicate a significant improvement in the partner’s financial management practices, including more systematic bookkeeping, clearer separation of personal and business finances, more accurate cost calculations, and better monitoring of business performance.
Overall, the program contributed positively to enhancing financial control, financial stability, and business sustainability of the micro-enterprise. These findings demonstrate that simple and practical financial management assistance can effectively strengthen the capacity of Micro and Small Enterprises.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) play an important role in the national economy but still face challenges in accessing financing from formal financial institutions. One of the main obstacles to financing access…
ss is the limited ability of MSME owners to prepare systematic, accurate, and standardized financial statements. Many MSMEs do not maintain proper transaction records, mix personal and business finances, and lack formal financial reports required for financing applications.This community service program aims to provide education and mentoring on simple financial statement preparation to improve financial literacy and financing readiness of MSMEs. The activities were carried out through socialization, basic accounting training, intensive mentoring on transaction recording, preparation of financial statements, and financing application simulations. The program was conducted for one month targeting Warung Rindu Malam MSME located in Poka Village, Ambon City.The results indicate an improvement in participants’ understanding and skills in financial recording and preparation of income statements, simple balance sheets, and cash flow statements. The targeted MSME successfully produced organized financial documents that are ready to be used for financing applications. This program is expected to encourage more professional and sustainable MSME financial management.
Abstract:The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach…
proach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
Abstract:Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral…
avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
Abstract:Character education is a crucial aspect in shaping students' personalities to be faithful, virtuous, independent, and responsible. One effective strategy for strengthening character education is through scouting and extracurricular…
acurricular activities implemented in schools. This study aims to describe the role of scouting and extracurricular activities in strengthening students' character values and to identify their implementation and impact on students' attitudes and behavior. The research method used was a qualitative approach, with data collection techniques through observation, interviews, and documentation. The results indicate that scouting and extracurricular activities are able to instill the values of discipline, cooperation, leadership, responsibility, independence, and social awareness in a contextual and sustainable manner. The process of habituation, the role model of the instructor, and direct experience in the activities are key factors in the success of strengthening students' character. Therefore, scouting and extracurricular activities have a strategic contribution in supporting character education strengthening programs in schools and need to be managed systematically and integrated with learning activities.
Abstract:Based on data from the HSE department at PT X, North Jakarta, from 2021 to 2024, the highest number of occupational accidents (KAK) occurred among grinding workers, totaling 12 cases. The types of accidents experienced by…
y workers included metal sparks in the eyes, cuts, lacerations, scratches, and first-aid injuries. The purpose of this study is to analyze the causes of occupational accidents among grinding workers at PT X using the Systematic Cause Analysis Technique (SCAT) method. This research is a descriptive-analytic study using observation, interviews, and documentation studies. The research was conducted between July and August 2025. The research population consisted of 32 people, including 30 grinding workers who had experienced accidents, 1 HSE manager, and 1 field coordinator. The sample for this study is the same as the population. Data analysis used univariate analysis and the SCAT method analysis. Based on the results, the most frequent accident experienced by grinding workers was metal sparks in the eyes, involving 30 respondents (100%). The direct causes of these accidents were the use of inadequate PPE by 15 respondents (50%) and the improper use of grinding tools by 11 respondents (36.7%). It is recommended that management commit to maximizing the implementation of established K3 (Occupational Health and Safety) programs and standards so that work-related accidents can be prevented and zero accidents can be achieved.
Abstract:Amidst a digitized business landscape, Digital Leadership (DL) has emerged as a crucial predictor of Team Performance. However, a fundamental question arises: which dimensions of digital leadership truly drive performance…
e technical skills (tech-savviness), strategic vision, or relational skills? This study uses a Systematic Literature Review (SLR) of 51 articles to deconstruct digital leadership into four main dimensions: (1) Technological, (2) Visionary-Strategic, (3) Relational-Emotional, and (4) Structural-Managerial. The findings reveal an unexpected pattern: the technological dimension only acts as a hygiene factor, while the structural-managerial and visionary-strategic dimensions show the most consistent impact on team performance. Furthermore, the effectiveness of the relational dimension is highly context-dependent, strong in small Agile teams but NOT significant in large bureaucratic organizations. These findings suggest a reframing of the conventional assumption that “digital leaders” must start with technical expertise, and instead suggest that organizations should train digital talent in soft skills and strategic vision, or train existing visionary leaders in basic digital literacy.