Abstract:This study aims to analyze the financial statements of an automotive repair service business in order to transform financial data into useful information for decision-making. The method used is descriptive analysis of the…
e balance sheet, income statement, and statement of changes in equity prepared by the workshop business entity. The results show that the workshop business has a healthy financial position with adequate current and fixed assets, as well as a positive net profit. The conclusion of this study is that financial statements provide essential information for management in planning and controlling the business.
Abstract:This research investigates the impact of AI literacy on leadership effectiveness within the finance industry, a sector experiencing rapid digital transformation. As artificial intelligence becomes increasingly integrated…
into financial operations, leaders are required to possess not only traditional managerial skills but also a strong understanding of AI concepts, applications, and ethical considerations. Using a quantitative approach, data were collected from 55 finance professionals occupying leadership roles across various organizations. The study assessed their levels of AI literacy and examined its relationship with their perceived leadership effectiveness. The results reveal a significant positive correlation between AI literacy and leadership effectiveness, indicating that leaders with higher AI literacy are better equipped to drive innovation, make strategic decisions, and successfully adapt to technological change. These findings highlight the importance of integrating AI literacy into leadership development programs and fostering a culture of continuous learning to ensure sustained organizational agility and competitiveness in the finance sector.
Abstract:The large-scale exploitation of nature currently occurring in Indonesia reflects a crisis of spirituality among modern humans in their understanding and treatment of nature. The loss of sacred awareness of nature as God's…
s creation has led to an exploitative, rather than participatory, relationship between humans and nature. This study aims to examine the connection between the exploitation of nature and spiritual decadence, as well as how Islamic values can provide a relevant and transformative ecological ethical framework. The method used is a qualitative study with a literature review approach, involving critical analysis of Islamic texts and spiritual ecology theories from thinkers such as Seyyed Hossein Nasr and Roy A. Rappaport. The results of the study show that Islamic principles such as Tawhid, Khilafah, Amanah, and Shari'ah have strong potential to shape spiritual-based ecological awareness. Additionally, rituals in traditional and religious communities also function as ecological and moral mechanisms. In conclusion, the reconstruction of Islamic spiritual values in an environmental context is essential to address contemporary ecological crises, particularly in Indonesia.
Abstract:Digital transformation of cultural heritage is a strategic step in preserving and promoting cultural wealth to present and future generations. This study aims to analyze the digitalization efforts of the cultural heritage…
e of the Mataram Kingdom, both in tangible and intangible forms, and to assess its impact on the preservation and increasing accessibility of cultural information. The research method used is a qualitative study with a descriptive approach through interviews, observations, and documentation studies. The results of the study indicate that the digitization of artifacts, manuscripts, historical sites, and historical narratives of the Mataram Kingdom has made a significant contribution to building public awareness of the importance of cultural preservation. This initiative also opens up opportunities for the development of culture-based ecotourism through digital media, such as applications, interactive websites, and augmented reality. However, challenges such as limited technology, funding, and human resources are still obstacles that need to be overcome through collaboration between the government, academics, cultural communities, and the private sector. Thus, digital transformation is an important means of maintaining the sustainability of the cultural heritage of the Mataram Kingdom in the modern era.
Abstract:This study examines the development of Al-Quran digital tools and their impact on Islamic learning in the context of religious media transformation. The study was conducted with a qualitative approach, using the documentation…
ation study method and content analysis of the Al-Quran mobile application available on Android and iOS platforms within the last five years. The analysis is focused on aspects of usability, accessibility, and digital features that support learning and understanding of the Quran. The findings of the study reveal that the integration of digital technology and religious content has resulted in a new paradigm in the learning and dissemination of Islamic messages, marking social change and increased transformation of religious media. This research produces a comprehensive evaluation framework for Al-Quran digital tools and typologies based on categories and functionality, which makes theoretical and practical contributions to the development of Al-Quran mobile applications in the future.
Abstract:The transformation of Indonesia's education system faces significant challenges in aligning with the demands of globalization, digitalization, and lifelong learning. These challenges have sparked debates regarding the effectiveness…
fectiveness of the full-day school model and the modular education system. This study aims to comparatively analyze these two approaches within the context of primary and secondary education in Indonesia, referencing modular education practices in the United Kingdom as an international benchmark. The study employs a qualitative approach based on a literature review, utilizing thematic content analysis of 20 accredited scholarly sources selected through strict inclusion criteria, and analyzed with the assistance of NVivo software to ensure thematic accuracy.The findings indicate that the full-day school model excels in fostering discipline and consistent learning structures; however, it poses risks of cognitive fatigue and is less supportive of differentiated instruction. In contrast, the modular system offers flexibility, opportunities for personalized learning, and deeper conceptual understanding, yet requires adequate digital infrastructure and self-directed learning literacy, which are not evenly distributed.The study concludes that no single educational model is universally superior; instead, each holds contextual relevance. This research contributes theoretically by enriching the comparative education literature and practically by informing the design of more adaptive, inclusive, and responsive learning policies to meet the challenges of the 21st century, while also supporting efforts to achieve quality education as outlined in the Sustainable Development Goals (SDGs).
Abstract:Globally operating companies face challenges in managing human resources from diverse cultural backgrounds. This paper highlights how the role of International Human Resource Management (IHRM) can support the improvement…
of cross-cultural leadership effectiveness while strengthening organizational competitiveness at the global level. Based on the analysis of various empirical studies, it is revealed that leadership success is highly dependent on the mastery of cross-cultural competencies, including cultural intelligence, emotional intelligence, and intercultural communication skills. Global leaders who are able to integrate local and international identities, and adopt transformational leadership approaches, tend to be more successful in building synergy and innovation in multicultural teams. Flexible IHRM approaches such as cross-cultural training and international work experience are key factors in shaping leaders with global capacity. The study also emphasizes the need for collaborative, context-relevant and sustainable leadership development strategies, and the importance of integrating inclusive IHRM practices to support organizational performance in a dynamic global work environment.
Abstract:Higher education currently faces complex challenges in efforts to improve the quality of educational services amidst increasingly fierce global competition. This research aims to conduct a systematic literature review and…
d meta-analysis of various current research on higher education quality management to produce a comprehensive model that integrates various approaches and considers local context and religious values. The research method uses a qualitative approach with Systematic Literature Review (SLR) and Meta-Analysis, implementing the PRISMA protocol as a methodological framework in literature selection. Of the initial 59,422 articles searched, 7 high-quality articles were selected for comprehensive review. The meta-analysis results show a significant positive correlation between quality management factors and the quality of higher education with an overall effect size of r = 0.60 (95% CI [0.52, 0.68]). Transformative leadership emerged as the most influential factor (r = 0.68), followed by quality culture (r = 0.63) and TQM implementation (r = 0.62). Moderate to high heterogeneity (I² = 67.3%) indicates the need for a contextual rather than standard quality management approach. These findings suggest a holistic quality management model that integrates TQM principles, CIPP evaluation model, transformative leadership, outcome-based curriculum development, stakeholder involvement, and integration of religious values according to institutional characteristics.
Abstract:Islamic boarding schools as the oldest Islamic educational institutions in Indonesia are faced with the challenge of maintaining their relevance amidst increasingly massive digitalization. This research aims to identify…
and analyze effective technology adaptation strategies in improving Islamic boarding school quality management. The method used was a systematic literature review (SLR) and meta-analysis using the PRISMA protocol, resulting in 8 high-quality articles that met the inclusion criteria from a total of 578 articles identified. The research results show that technology adaptation strategies have a significant positive influence on Islamic boarding school quality management with a combined effect size of 0.65 (medium-strong category), with the strongest influence on financial management (d=0.83) and administrative efficiency (d=0.78). The three main patterns of technology implementation in Islamic boarding schools identified are the gradual digital transformation model, the selective adaptation model, and the comprehensive digital transformation model, with implementation success rates between 68-75%. This research recommends a gradual approach in implementing technology by considering the unique characteristics of Islamic boarding schools, developing human resource capacity through continuous digital literacy training, and establishing strategic collaborations with the government and private sector to overcome technological infrastructure limitations..
Abstract:This study aims to explore the impact of transformational leadership on work productivity dynamics at PT Mitsubishi Electric Automotive Indonesia. Transformational leadership, which emphasizes inspiration, intellectual stimulation,…
timulation, individualized consideration, and value-based motivation, is thought to have a significant influence on improving employee productivity. However, how such mechanisms work in the context of the automotive industry in Indonesia still requires in-depth exploration. Using a qualitative approach, this research adopts a case study method to analyse the perceptions, experiences, and interactions of employees and managers in responding to transformational leadership styles. Data was collected through in-depth interviews with managers and employees at PT Mitsubishi Electric Automotive Indonesia, as well as participatory observation in the work environment. Thematic analysis was used to identify key patterns related to motivation, work engagement, and productive behaviour change. The results revealed that transformational leadership contributes to increased productivity through three main mechanisms: (1) strengthening the psychological climate that encourages innovation, (2) increasing organizational commitment through identification with the company's vision, and (3) optimizing team collaboration through inspiring communication. However, implementation challenges were also identified, including resistance to change and a gap between management expectations and employees' adaptive capacity. The implications of this study provide practical insights for companies in designing more effective leadership development programs, while enriching the human resource management literature with a contextual perspective from the Indonesian automotive industry. Policy recommendations include case-based leadership training, participatory feedback approaches, and integration of transformational values in corporate culture.