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ANALYSIS OF PT TELKOM INDONESIA (PERSERO) TBK'S READINESS FOR CORPORATE TRANSFORMATION FROM A BUSINESS-TO-CONSUMER (B2C) MODEL TO A DIGITAL BUSINESS-TO-BUSINESS (B2B) MODEL IN RESPONDING TO GLOBAL BUSINESS COMPETITION: A CASE STUDY OF PT TELKOM INDONESIA (PERSERO) TBK

Irsa, Mikael Julian, Pradana, Mahir, Suprayogi, Yogi
Abstract: The Indonesian telecommunication industry is currently experiencing saturation in the Business-to-Consumer (B2C) market segment, prompting PT Telkom Indonesia (Persero) Tbk to aggressively execute business transformation… by shifting toward a Business-to-Business (B2B) Digital model to maintain relevance amidst increasingly competitive and dynamic global business competition. This shifting phenomenon demands comprehensive internal readiness, particularly regarding resource orchestration and marketing ambidexterity maturity to balance traditional connectivity business with the exploration of high-value digital service innovation. This research employs a quantitative methodology with descriptive and causal approaches to dissect and objectively measure the level of organizational readiness in facing such market disruptions. Primary data collection was conducted with 385 respondents consisting of employees and strategic stakeholders involved in the transformation process at PT Telkom Indonesia using a nonprobability sampling technique with a purposive sampling method. All collected data were subsequently processed and tested using the SmartPLS version 4 analysis tool to ensure accuracy in modeling the complex relationships between the variables. The data analysis techniques utilized include descriptive statistics to provide a general overview of the data and variance-based Structural Equation Modeling (PLS-SEM) to test the significance of relationships between latent variables within the research model. The research findings project that corporate strategy significantly and positively influences business transformation success and B2B Digital model development, while simultaneously providing a strong direct impact on strengthening the company's competitiveness at the global level. The analysis results also indicate that internal transformation effectiveness and the implementation of B2B digital solutions are primary determinants capable of substantially enhancing the company's ability to compete across borders in the digital platform era. Furthermore, the mediating roles of business transformation and B2B Digital model variables have proven to be crucial in reinforcing the link between corporate strategic orientation and the achievement of sustainable international competitive advantage. Overall, this study provides an empirical foundation regarding the importance of precise resource orchestration for Telkom Indonesia to realize its vision as a preferred digital telco capable of winning competition in international markets.

THE EPISTEMOLOGY OF SHARAF SCIENCE: A HISTORICAL OVERVIEW AND ITS CONTRIBUTION TO ARABIC LINGUISTICS

Fatoni, Ahmad Sirfi, Jamil, Muhammad
Abstract: Arabic morphology constitutes a fundamental branch of classical Arabic linguistics, focusing on morphological word transformation (tashrif) and derivational morphology. Despite more than a millennium of development, epistemological… temological inquiry into ilmu sharaf — concerning its sources of knowledge, methods of rule formation, and scientific validity — remains considerably limited in contemporary academic literature, with existing studies tending toward normative and pedagogical orientations that neglect its fundamental philosophical dimensions. This article aims to examine the epistemology of ilmu sharaf from the philosophy of science perspective, tracing its historical genealogy from the early Islamic codification period through to modern Arabic linguistics, and analyzing its contributions to contemporary Arabic morphology. The research employed a qualitative library research method with historical, epistemological, and comparative-linguistic approaches, utilizing critical analysis of relevant primary and secondary sources. The findings reveal that ilmu sharaf possesses a robust epistemological foundation derived from the Qur'an, hadith, classical Arabic fushah poetry, and qiyas (analogical reasoning), and was developed through the methods of sima' (documentation), istinbath (inference), and ta'lil (rational justification) by linguists of the Bashrahn and Kufahn schools. Ontologically, its subject matter is morphological word transformation that produces semantic change; axiologically, it functions to preserve Arabic linguistic purity and facilitate Qur'anic comprehension. The contributions of ilmu sharaf to modern Arabic linguistics are demonstrably significant, particularly in the development of root-and-pattern morphology theory, derivational semantics, and Arabic natural language processing (NLP). These findings indicate that the classical sharaf tradition is not merely historically relevant but also carries important methodological implications for contemporary Arabic computational linguistics.

THE INFLUENCE OF DIGITAL HEALTH COMPETENCE ON HEALTHCARE SERVICE PERFORMANCE AT KING ABDULLAH MEDICAL CITY, 2026: A QUANTITATIVE APPROACH USING STRUCTURAL EQUATION MODELING (SEM-PLS)

Albeah, Ali Mohammed, Hasan, Hafizah Che
Abstract: Digital transformation has fundamentally reshaped healthcare service delivery worldwide, particularly in tertiary hospitals that rely heavily on integrated digital systems such as Electronic Health Records (EHRs), telemedicine,&#8230; dicine, clinical decision support systems, and data-driven healthcare technologies. Despite rapid technological advancement, limited empirical evidence explains how healthcare professionals’ digital competence contributes to healthcare service performance within the context of healthcare transformation in Saudi Arabia. Previous studies have primarily focused on technological adoption or technical outcomes, while the psychological and organizational mechanisms underlying digital healthcare performance remain underexplored. Drawing upon the Job Demands–Resources (JD-R) Theory and Resource-Based View (RBV), this study investigates the influence of Digital Health Competence (DHC) on Healthcare Service Performance (HSP), examining the mediating role of Work Engagement (WE) and the moderating role of Organizational Support (OS). This study employed a quantitative cross-sectional explanatory design using Structural Equation Modeling–Partial Least Squares (SEM-PLS). Data were collected from 312 healthcare professionals at King Abdullah Medical City (KAMC), Saudi Arabia, selected through stratified random sampling. The study included physicians, nurses, pharmacists, and allied healthcare professionals actively utilizing digital healthcare systems in clinical practice. Measurement instruments were adapted from internationally validated scales, including the European Digital Competence Framework for Health Professionals, Utrecht Work Engagement Scale (UWES), and Perceived Organizational Support Scale. Data analysis included assessment of the measurement model, structural model evaluation, mediation analysis, moderation analysis, effect size (f²), predictive relevance (Q²), and model fit indices. The findings demonstrated that Digital Health Competence had a positive and significant effect on Healthcare Service Performance (β = 0.328, p < 0.001) and Work Engagement (β = 0.541, p < 0.001). Work Engagement significantly influenced Healthcare Service Performance (β = 0.462, p < 0.001) and partially mediated the relationship between Digital Health Competence and Healthcare Service Performance (β = 0.250, p < 0.001). In addition, Organizational Support significantly moderated the relationship between Digital Health Competence and Work Engagement (β = 0.217, p < 0.001). The structural model demonstrated substantial explanatory power (R² HSP = 0.683) and satisfactory predictive relevance. This study contributes theoretically by extending the application of JD-R Theory and RBV within the context of digital healthcare transformation in tertiary hospitals. The study proposes an integrated model demonstrating that digital competence functions not only as a technical capability but also as a strategic personal resource that enhances work engagement and healthcare service quality. Practically, the findings emphasize the importance of strengthening digital competency development, supportive organizational climates, and adaptive digital infrastructures to improve healthcare professionals’ performance and accelerate sustainable healthcare transformation in Saudi Arabia.

DIGITAL HEALTH COMPETENCE AND HEALTHCARE SERVICE PERFORMANCE AMONG HEALTHCARE PROFESSIONALS IN SAUDI ARABIA

Albeah, Ali Mohammed, Hasan, Hafizah Che
Abstract: Digital transformation in healthcare services has significantly changed how healthcare professionals deliver clinical care, particularly in technology-based tertiary hospitals. Digital Health Competence (DHC) has become&#8230; a crucial factor determining service effectiveness, clinical decision quality, and operational efficiency in modern healthcare organizations. This study aims to analyze the influence of digital health competence on healthcare service performance at King Abdullah Medical City (KAMC), Saudi Arabia, with work engagement as a mediating variable and organizational support as a moderating factor. This study employed a quantitative cross-sectional design. The sample consisted of 312 healthcare professionals at KAMC selected through stratified random sampling. Data were collected using a Likert-scale questionnaire ranging from 1 to 5 and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings revealed that digital health competence had a positive and significant effect on healthcare service performance (β = 0.412; p < 0.001). Digital competence also significantly influenced work engagement (β = 0.528; p < 0.001), while work engagement mediated the relationship between digital competence and healthcare service performance (β = 0.216; p < 0.001). Furthermore, organizational support strengthened the relationship between digital competence and work engagement. These findings indicate that digital competence not only improves service efficiency and quality but also functions as a psychological resource that enhances healthcare professionals’ motivation and dedication. Practically, the study provides important implications for hospitals in improving healthcare professionals’ digital competence through continuous training, the development of user-friendly digital systems, and adaptive organizational support.

THE RELATIONSHIP BETWEEN EMOTIONAL INTELLIGENCE AND NURSING WORK EFFICIENCY AT KING FAHAD SPECIALIST HOSPITAL – QASSIM CLUSTER 2026

A, Hanan Saad, Alayed, Alayed, Hasan, Hafizah Che
Abstract: Improving the quality of modern healthcare services largely depends on the effectiveness and efficiency of nursing personnel as the frontline providers of patient care. The complex and high-pressure work environment of specialized&#8230; pecialized hospitals requires nurses to cope with emotional demands, heavy workloads, and rapid decision-making in critical situations. These conditions make emotional intelligence one of the important psychological factors influencing nursing performance quality. This study aimed to analyze the relationship between emotional intelligence and nursing work efficiency at King Fahad Specialist Hospital – Qassim Cluster, Saudi Arabia, in 2026. This study employed a quantitative approach with a cross-sectional design. The study population consisted of all active nurses working at King Fahad Specialist Hospital, Qassim Health Cluster. A total of 312 nurses were selected using stratified random sampling. Data were collected using the Emotional Intelligence Scale and Nursing Work Efficiency Scale, both of which had been tested for validity and reliability. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4 software. The results revealed that emotional intelligence had a positive and significant effect on nursing work efficiency, with a path coefficient of 0.642, t-statistics of 9.871, and p-value < 0.001. The R-square value of 0.58 indicated that emotional intelligence explained 58% of the variance in nursing work efficiency. Emotional regulation and empathy emerged as the dominant indicators contributing to improved communication quality, clinical decision-making, and patient care effectiveness. This study concludes that emotional intelligence is an important psychological resource in improving nursing work efficiency in specialized hospitals. The findings strengthen the Job Demands–Resources (JD-R) Theory and Emotional Intelligence Theory in explaining the relationship between psychological resources and nursing performance. This study is expected to provide theoretical contributions to the development of nursing management literature and practical contributions for hospitals in designing healthcare human resource development strategies based on psychological well-being.

THE ROLE OF ENVIRONMENTAL KNOWLEDGE IN MEDIATING THE RELATIONSHIP BETWEEN GREEN PROMOTION AND GREEN PACKAGING ON GREEN PURCHASE BEHAVIOR IN EASY GREEN PRODUCTS BY UNILEVER

Pambudi, Zidan Basyarahil Rais, Madiawati, Putu Nina, Widodo, Arry
Abstract: The increasing environmental issues, particularly the problem of plastic waste in Indonesia, as well as the gap between awareness and purchasing behavior of environmentally friendly products, have become important phenomena&#8230; ena in this study. This study aims to analyze the effect of green promotion and green packaging on green purchase behavior, as well as to examine the role of environmental knowledge as a mediating variable in Easy Green Unilever products. In this study, data were collected through a survey distributed to users of Easy Green Unilever products in Indonesia, with a total of 400 respondents obtained. The research method employed a descriptive and quantitative approach, using non-probability sampling with a purposive sampling technique. In data processing, this study utilized SmartPLS software. The results indicate that green promotion and green packaging have a positive and significant effect on green purchase behavior. In addition, environmental knowledge is proven to have a significant effect on green purchase behavior and is able to mediate the relationship between green promotion and green packaging on green purchase behavior. The conclusion of this study emphasizes that increasing consumers’ environmental knowledge is a key factor in strengthening the effectiveness of green marketing strategies in encouraging environmentally friendly purchasing behavior.

FINANCIAL MANAGEMENT PRACTICES AND PROFITABILITY OF MICRO ENTERPRISES: A SIMPLE ACCOUNTING APPROACH

Muliansyah, Eko, Ghazy, Muhammad Hashfi Al, Hajaria, Ainul, Nida, Fitrotun, Saputra, Muhammad Rafli, Mush'ab, Mush'ab
Abstract: Micro enterprises in the Keputih area of Surabaya play an important role in supporting local economic activity, particularly through small-scale food, beverage, and daily-consumption businesses. However, many micro-entrepreneurs&#8230; preneurs still face difficulties in managing their finances systematically. Financial records are often kept manually, inconsistently, or based on memory, making it difficult for business owners to clearly identify cash flow, operating costs, profit levels, and business growth potential. This study aims to analyze the financial management practices of micro enterprises in Keputih, Surabaya, identify the main challenges in applying simple accounting, and examine how basic accounting practices contribute to profitability and business sustainability. This research uses a qualitative approach through direct observation and in-depth interviews with micro-enterprise owners from different business sectors in the Keputih area. The findings show that most business owners have not yet implemented formal accounting systems, but simple practices such as recording daily income, separating business and personal funds, calculating basic costs, and monitoring stock can improve financial control and decision-making. The main obstacles include limited accounting knowledge, lack of discipline in record-keeping, and the perception that small businesses do not require structured financial reports. This study highlights the importance of simple accounting as a practical tool for strengthening profitability, financial awareness, and the sustainability of micro enterprises in local urban communities.

QUICK RATIO, DEBT TO ASSET RATIO, AND RETURN ON ASSETS DETERMINING FACTORS ON: FIRM VALUE (PBV)

Pratama, Mohamad Yudiansyah, Dama, Hais, Ishak, Idham Masri
Abstract: This study aims to analyze the effect of Quick Ratio (QR), Debt to Asset Ratio (DAR), and Return on Assets (ROA) on firm value as measured by Price to Book Value (PBV) in consumer non-cyclical sector companies listed on&#8230; the Indonesia Stock Exchange during the 2021–2024 period. The consumer non-cyclical sector was selected because it consists of companies producing essential goods with relatively stable demand, making it an important sector in the national economy. This research employed a quantitative approach using secondary data obtained from the annual financial statements of companies listed on the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 196 observations. Data analysis was conducted using multiple linear regression analysis with SPSS software, preceded by classical assumption tests including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. The results show that partially, Quick Ratio has no significant effect on firm value, indicating that short-term liquidity is not the main consideration for investors in assessing company value. Debt to Asset Ratio also has no significant effect on firm value, meaning that the level of debt dependence does not directly determine market valuation. Meanwhile, Return on Assets has a positive and significant effect on firm value, indicating that profitability is the main factor influencing investor confidence and market value. Simultaneously, Quick Ratio, Debt to Asset Ratio, and Return on Assets have a significant effect on firm value. The coefficient of determination (R²) value of 0.510 indicates that 51.0% of firm value variation can be explained by the three independent variables, while the remaining 49.0% is explained by other factors outside this study.

THE STRATEGY OF MADRASAH PRINCIPALS IN BUILDING EFFECTIVE LEADERSHIP TO IMPROVE TEACHER PERFORMANCE AT STATE ISLAMIC JUNIOR HIGH SCHOOLS IN PADANGSIDIMPUAN CITY

Huakbar, Subuh Waldo, Anhar, Anhar, Hasibuan, Zainal Efendi
Abstract: This background is based on the importance of the effective leadership role of madrasah principals in improving teacher performance, particularly at Padangsidimpuan State Islamic Junior High School. Challenges such as lack&#8230; ck of teacher motivation, minimal professional training, and suboptimal communication between leaders and staff are factors that hinder performance improvement. Therefore, adaptive and innovative leadership strategies are needed to create a conducive work environment and encourage improvements in the quality of education. Methodology: This research uses a descriptive qualitative approach with data collection methods through participant observation, in-depth interviews, and documentation studies at MTsN 1, MTsN 2, and MTsN Preparatory State Islamic Junior High School 3. Padangsidimpuan. Data were analyzed using the Miles and Huberman model through data reduction, data presentation, and conclusion drawing. The results of this study showed that the madrasah principal implemented eight main strategies in building effective leadership to improve teacher performance; (1). Coaching strategy, through training, individual mentoring, and Professional Learning Community (PLC). (2). Supervision strategy, based on participatory academic supervision and constructive feedback. (3). Motivation strategy, through verbal appreciation, emotional support, and professional development. (4). Reward strategy in the form of certificates, incentives, and additional task trust. (5). Discipline strengthening strategy with a systemic, restorative approach, and based on a collective work culture. (6). Family gathering strategy to build emotional bonds and social capital in the madrasah environment. (7). Structured academic supervision strategy through a cycle Collaborative planning, observation, and reflection. (8) Lesson Study strategy as a vehicle for developing distributive leadership and improving the quality of learning. Effective leadership of madrasah principals is built through a holistic approach that integrates administrative, pedagogical, and relational aspects. The implemented strategy has proven significant in improving teacher performance through increased competence, motivation, collaboration, and a positive work culture. This study recommends the need to strengthen teacher development programs and leadership training based on Islamic values for the sustainable improvement of educational quality in madrasahs.

THE INFLUENCE OF SERVICE QUALITY, INNOVATION, CORPORATE IMAGE, AND CUSTOMER SATISFACTION ON REPURCHASE INTENTION THROUGH LOYALTY-BASED SUSTAINABLE COMPETITIVE ADVANTAGE OF BRIGUNA CREDIT CUSTOMERS AT BANK BRI IN THE TAPAL KUDA REGION, EAST JAVA

Adi, Setiyo
Abstract: The existence of banking institutions has an important role in the country's economy. Banking institutions have three main functions, namely financial intermediary, agent of development and agent of trust. The existence&#8230; and sustainability of banking institutions must be pursued as much as possible by bank managers, because their existence can improve the economy. One of the efforts made by banking institutions is to channel credit to parties in need to meet customer needs and obtain benefits for banking institutions. The research method includes explanatory-descriptive-quantitative research. The population is 24,675 consumer credit customers of BRIGuna Bank BRI in the horseshoe area, East Java. The sample is 250 customers who have received BRIGuna consumptive credit at least twice in a row, using non-probability sampling-purposive sampling on a quota basis. Analysis tools and techniques using SPSS, SEM, and AMOS version 24. Data collection techniques using a questionnaire / google form and interviews. Service quality and innovation of a bank will improve the company's image, sustainable competitive advantage based on loyalty and the intention to re-elect in one bank. Innovation also affects customer satisfaction, while loyalty-based sustainable competitive advantage is also influenced by the image of banking companies. Loyalty-based sustainable competitive advantage affects the intention to re-elect in a bank. Further research to be more specific on the quality of consumer credit services, requires a collaborative approach to customers which is social capital and focuses on innovation that provides convenience for customers while maintaining the company's image in the eyes of customers because this is the key to a loyalty-based sustainable competitive advantage.