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 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.
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:Innovation in human resource development (HRD) is a key factor in enhancing organizational competitiveness in the digital era. This study discusses various trends in HRD innovation, key success factors, implementation challenges,…
allenges, and recommendations to improve the effectiveness of these innovations. The findings indicate that the utilization of digital technology, flexibility in workforce management, data-driven talent management, and gamification in training are the main trends in HRD innovation. The success of these innovations is influenced by management support, an innovative organizational culture, the use of technology, and employee engagement. However, several challenges remain, including resistance to change, skill gaps, and budget constraints. Therefore, organizations need to increase investment in HR technology, adopt digital-based training models, build an adaptive organizational culture, and develop flexible career development programs. By implementing these strategies, HRD innovation can be more effective in supporting organizational growth and preparing the workforce for the ever-evolving industry dynamics.
Keywords: HRD Innovation, Digital Technology, Talent Management, Employee Training, Career Development
Abstract:Family communication plays a fundamental role in shaping an individual's character, particularly in adulthood. This study examines the influence of family communication patterns on adult character formation through a bibliometric…
liometric analysis. Utilizing a Systematic Literature Review (SLR) and bibliometric approach, this research explores key trends, theoretical frameworks, and scholarly discussions related to family communication and character development. The study highlights the significance of open, trust-based, and emotionally supportive communication in fostering essential adult traits such as responsibility, integrity, empathy, and adaptability. Findings suggest that families with high conversation orientation cultivate individuals with stronger social skills and problem-solving abilities, whereas rigid conformity-oriented communication may hinder independent decision-making. Additionally, digital communication emerges as a growing factor influencing family dynamics. By mapping research trends and analyzing citation patterns, this study provides valuable insights into the long-term impact of family communication on adulthood and offers recommendations for future research.
Abstract:Social media has become an effective platform for disseminating information and raising environmental awareness. This article explores how social media is utilized as a communication tool in environmental campaigns, focusing…
sing on strategies, challenges, and its impact on public awareness. Research indicates that social media plays a significant role in reaching broader audiences, accelerating information dissemination, and encouraging public participation in environmental actions. However, challenges such as misinformation and unethical use of social media must also be addressed. This article provides recommendations to optimize social media in supporting sustainable environmental campaigns.
Abstract:This theoretical analysis examines the conceptual frameworks and scholarly perspectives on employee commitment in organizations, synthesizing current literature to develop a comprehensive understanding of commitment-building…
ilding strategies. Through an extensive review of
contemporary organizational behavior theories, we explore the multifaceted nature of employee
commitment and its theoretical implications for organizational success. The study analyzes
various theoretical models of employee commitment, identifying key constructs and their
interrelationships. The analysis reveals that employee commitment is conceptualized through
multiple theoretical lenses, including social exchange theory, organizational support theory, and
the job demands-resources model. This paper contributes to the academic discourse by proposing
an integrated theoretical framework for understanding and developing employee commitment,
considering both individual psychological factors and organizational contextual elements.
This study examines the evolution of employee commitment concepts within the modern business
context, focusing on theoretical frameworks including Social Exchange Theory, Organizational
Support Theory, and the Job Demands-Resources Model. Employee commitment is regarded as a critical element for organizational success and stability, encompassing affective, continuance, and
normative dimensions. In addition to psychological factors, work environment, and job
satisfaction, the research highlights the need for a holistic approach in strategies to develop
employee loyalty. Through a literature analysis, this study aims to provide comprehensive insights
and strategic recommendations for enhancing employee engagement and retention within
organizations.
Keywords: employee commitment theory, organizational loyalty, theoretical framework,
organizational behavior, workplace psychology
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:The Karimun Regency Government is improving fisheries business services through the Fisheries Service creating an online-based service innovation in the form of the ARAHKAN (Let's Realize Harmonious Fisheries) Application…
n in realizing fisheries administration services that are fast, cheap, efficient and transparent. This research discusses matters related to the implementation of fisheries business services using technology and obstacles in application services. The aim of this research is to find out how application-based fisheries business services are at the Fisheries Business Services UPT, Kundur District, Karimun Regency. The method used in this research is a qualitative descriptive method with informants consisting of elements from the Fisheries Service, UPT and the community and using data collection techniques and tools in the form of observation, interviews and documentation. The overall research results of this application have been said to meet expectations based on the following 4 indicators: a) input: human resources, finances, adequate facilities and infrastructure. b). Process: easy procedure, more time and cost efficient. c). Output: service levels increase, such as Kube, fuel recommendations, benefits received by fisheries business actors increase. d). Outcome: fisheries business services are more effective and efficient. However, in terms of the implementation process it cannot be said to have met expectations because there are still obstacles or obstacles such as network problems, the community is not yet technologically independent.
Keywords : Services, Policy Evaluation, Electronic Services
Abstract:Public organizational development is a crucial aspect in realizing effective and efficient service delivery. Employees’ attitudes toward organizational change play a key role in determining the success of this process. This…
This article employs a literature review method to analyze the influence of attitudes in public organizational development. The review findings indicate that positive attitudes, such as openness to change and work commitment, significantly support bureaucratic reform. A competency- and performance-based approach serves as the foundation for building an adaptive work culture. Recommendations include strengthening attitude development programs, effective communication, and inspiring leadership to support organizational change in the public sector.
Keywords: attitude, public organizational development, bureaucratic reform, competency, performance