Abstract:This study aims to examine the correlation between Entrepreneurial Competence, Social Competence, and Managerial Competence with Strategic Decisions. The usefulness of this research is to enrich the scientific paradigm in…
n the field of Islamic Education Management, particularly in the study of Human Resource Management. This research is a quantitative study using a survey method. The research population includes all academic communities in State Madrasah Aliyah in Riau Islands Province. The sample consisted of 155 respondents, selected through purposive sampling techniques. A questionnaire with a Likert scale was used as the instrument. Data were analyzed using correlation analysis. The results show that: (1) Entrepreneurial Competence (X1) has a direct influence on Strategic Decisions (Y) by 27%. (2) Social Competence (X2) has a direct influence on Strategic Decisions (Y) by 30%. (3) Managerial Competence (X3) has a direct influence on Strategic Decisions (Y) by 44%. (4) Entrepreneurial Competence (X1), Social Competence (X2), and Managerial Competence (X3), simultaneously, have a direct influence on Strategic Decisions (Y) by 48%. The conclusion of this study is that Entrepreneurial Competence, Social Competence, and Managerial Competence can influence Strategic Decisions. Strategic decisions are a crucial element in determining the direction and sustainability of an organization. This research proves that several factors can influence strategic decision-making, including entrepreneurial competence, social competence, and managerial competence.
Abstract:This study aims to analyze the implementation of Buddhist spiritual leadership in the Indonesian Buddhayana Council (MBI) of Lampung Province. Spiritual leadership in Buddhist teachings emphasizes the values of compassion,…
n, wisdom, exemplary behavior, and selfless service. The research method employed a qualitative approach, phenomenology, with data collection techniques through in-depth interviews, observation, and documentation studies. This research was conducted with the leadership of the MBI of Lampung Province. The results indicate that leadership in the MBI of Lampung Province, through an understanding of Buddhayana values and humanistic Buddhism, maintains internal organizational harmony, increases congregation participation, and strengthens the socio-religious role. However, challenges arise in the form of limited in-depth understanding of spiritual values and administrative pressures that can shift the focus of leadership. In conclusion, Buddhist spiritual leadership in the MBI of Lampung Province is relevant for adaptation as an organizational management model that combines spiritual values and managerial effectiveness.
Abstract:This study aims to analyze the implementation of the Hospital Management Information System (HMIS) and its impact on operational efficiency at XYZ Hospital in Pamekasan. In the digital era, hospitals are required to enhance…
nce service quality and operational efficiency through the utilization of information technology. HMIS is an innovation designed to integrate managerial and administrative processes within hospitals, including patient data recording, resource management, and other healthcare service procedures. This research adopts a descriptive qualitative approach with purposive sampling techniques, involving informants such as medical personnel, administrative staff, and hospital management who are directly involved in the use of HMIS.The results indicate that the implementation of HMIS has a positive impact on the hospital’s operational efficiency, including the acceleration of administrative processes, improved data accuracy, and easier coordination between work units. However, the implementation also faces several challenges, such as limited technological infrastructure, user resistance to change, and insufficient training for staff. These findings are supported by the HOT-Fit framework and Technology Acceptance Model (TAM), all of which emphasize the importance of technological readiness, human resource competence, and organizational commitment in ensuring the successful adoption of HMIS.
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:This study aims to analyze the inventory recording and valuation methods applied by the Elpetigai Tasikmalaya Consumer Cooperative based on the provisions of PSAK 14. The research method employed is descriptive qualitative,…
ve, supported by quantitative analysis, through documentation studies, interviews, and financial statement analysis for the period of 2022 to 2024. The results of this study indicate that the cooperative uses a perpetual inventory recording system and the FIFO (First In, First Out) valuation method, which largely complies with PSAK 14. However, in terms of disclosure, the cooperative has not fully met the standards, as it does not include detailed accounting policies and inventory impairment information. This non-compliance affects the transparency and reliability of the financial statements, which may influence managerial decision-making. The study highlights the importance of implementing updated accounting standards to enhance the credibility of financial reporting and provides recommendations for improving inventory management to strengthen the cooperative’s financial stability and operational efficiency.
Abstract:This study aims to examine the managerial competencies of madrasah principals, their commitment to fostering stakeholder commitment, and the collective commitment of both principals and stakeholders to the quality of Madrasah…
rasah Aliyah. The usefulness of this research is to enrich the scientific paradigm in the field of Islamic Education Management, specifically in the study of Human Resource Management.This research is qualitative, employing interviews and observations as its methods. The research informants consist of madrasah principals and stakeholders, particularly educators and education staff at Madrasah Aliyah in Riau Province. Data collection techniques include interviews and observations, using data collection instruments as interview guidelines. The collected data is then analyzed.The findings of the study are as follows:(1) The planning conducted by the madrasah principal involves policy formulation through deliberations, discussions, and meetings with stakeholders, including vice principals, educators, education staff, and even parents, during the planning, implementation, and evaluation stages. Policies to enhance the competency and commitment of principals and educators are implemented through workshops, training sessions, and seminars.(2) The organization of work procedures by the madrasah principal includes direct coordination with teachers, delegation of duties to vice principals, clear job specifications, and structured task distribution based on the organizational hierarchy.(3) The management of stakeholder performance, particularly educators and education staff, focuses on self-competence, commitment, self-motivation, perseverance, humanity, economic factors, salaries, certifications, and effective leadership by the madrasah principal, including teacher development programs.(4) The supervision of stakeholder performance by the madrasah principal follows an open system monitoring model, which includes input, process, output, and outcome. The input refers to educators with at least a bachelor's or master's degree specializing in the required field of education. The process involves training, education, and supervision by the principal. The output is reflected in the quality of services provided to both internal and external stakeholders of the madrasah. The outcome is the achievement of organizational goals and the improvement of madrasah quality.Based on the research findings, it is concluded that the managerial competencies of madrasah principals enhance the commitment of Madrasah Aliyah stakeholders in Riau Province. Recommendations are proposed to the Provincial and District Education Offices to develop training programs for madrasah principals and stakeholders.
Abstract:MSMEs (Micro, Small and Medium Enterprises) play a very important role in the Indonesian economy, especially in creating jobs and empowering communities. However, MSMEs often face significant challenges in recording and…
reporting their financial assets. This study aims to identify the main challenges faced by MSMEs in recording and reporting assets, analyze the factors that cause a lack of accuracy in asset recording, and evaluate the effect of limited managerial knowledge and access to technology on the quality of financial reports. The research method used is a qualitative approach with in-depth interviews with MSME owners/managers and field observations. The results of the study indicate that lack of accounting knowledge, limited human resources, and minimal technological support are the main factors that hinder accurate asset recording. In addition, inaccuracies in financial reports can have a negative impact on the ability of MSMEs to obtain funding from financial institutions or investors. Therefore, efforts are needed to increase capacity through management training and the use of accounting technology to improve the transparency and accuracy of MSME financial reports.
Abstract:This qualitative research examines the optimization of computer-based information systems by examining the important roles of operating systems, server infrastructure, and programmers. The study aims to understand how these…
ese three components interact and contribute to the improvement of information system performance. Through an in-depth analysis of literature and related theories, this study presents the findings that an efficient operating system can improve security and performance, a reliable server infrastructure supports scalability and availability, and qualified programmers are essential in system development and maintenance. The results of this study show that the synergy between operating systems, server infrastructure, and programmers is a key factor in achieving information system optimization. The resulting recommendations focus on strategies to effectively integrate these three components, with the aim of supporting managerial decisions in the development of better information systems
Abstract:Penelitian ini bertujuan untuk menguji corporate social responsibility (CSR), capital intensity, dan managerial ownership terhadap penghindaran pajak pada perusahaan sektor Basic Materials yang terdaftar di Bursa Efek Indonesia…
donesia Tahun 2021-2023. Penelitian ini merupakan penelitian kuantitatif. Objek dalam penelitian ini adalah perusahaan pada sektor Basic Materials. Teknik pengambilan sampel dalam penelitian ini menggunakan metode purposive sampling. Sampel dalam penelitian ini sebanyak 57 dengan kriteria-kriteria tertentu. Teknik analisis yang digunakan yaitu analisis statistik deskriptif dan uji asumsi klasik. Teknik analisis data yang digunakan adalah analisis regresi linear berganda dalam pengujian hipotesis. Hasil penelitian ini secara parsial menunjukkan bahwa corporate social responsibility (CSR) tidak berpengaruh secara signifikan terhadap penghindaran pajak, capital intensity tidak berpengaruh signifikan terhadap penghindaran pajak, managerial ownership tidak berpengaruh signifikan terhadap penghindaran pajak. Secara simultan corporate social responsibility (CSR), capital intensity, dan managerial ownership secara bersama-sama (simultan) berpengaruh signifikan terhadap penghindaran pajak.
Abstract:This study aims to comprehensively analyze the capacity of educational institution leaders in managing institutional problem-solving processes through a qualitative literature review approach that focuses on integrating…
theoretical concepts and contemporary educational leadership practices. The study highlights critical stages of leadership, including problem identification and diagnosis, the design of contextually relevant solution strategies, the implementation of adaptive actions, and reflection-based evaluation to ensure continuous improvement. The synthesis of the literature reveals that successful problem-solving is significantly influenced by leaders’ ability to integrate transformational, instructional, and adaptive leadership styles that foster collective participation, professional collaboration, and the establishment of a progressive learning culture. Effective leadership is characterized by reflective capacity, data-driven decision-making, and the ability to create a supportive work climate for innovation and change. Conversely, recurring challenges include limited resources, resistance to transformation, misaligned external policies, and administrative burdens that constrain managerial flexibility. Based on these findings, this study emphasizes the importance of developing context-based leadership models that position problem-solving as a core competency through enhanced data literacy, emotional intelligence, and continuous reflective learning. The main contribution of this article lies in strengthening the theoretical foundation of 21st-century educational leadership and providing practical recommendations for school leaders, policymakers, and leadership training developers to build resilient, adaptive, and continuously improving educational organizations.