Abstract:This study aims to analyze the influence of Career Development, Culture Value, and Emotional Intelligence on Personal Branding with Self-Efficacy as a mediating variable in State Civil Apparatus (ASN) in Tegal City Government.…
nment. The study used a quantitative approach with a survey method by distributing questionnaires to 360 ASN consisting of Civil Servants (PNS) and Government Employees with Work Agreements (PPPK). The sampling technique used proportionate stratified random sampling, while data analysis was carried out using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with the help of SmartPLS 4. The results showed that Career Development, Culture Value, and Emotional Intelligence had a positive and significant effect on Self-Efficacy. In addition, these three variables also have a positive and significant effect on Personal Branding. Self-Efficacy was proven to have a positive and significant effect on Personal Branding and was able to significantly mediate the influence of Career Development, Culture Value, and Emotional Intelligence on Personal Branding. The coefficient of determination value shows that the model is able to explain 70.1% of the variation in Self-Efficacy and 76.8% of the variation in Personal Branding. The findings of this study indicate that strengthening the career development system, internalizing organizational cultural values, and increasing emotional intelligence can increase the self-confidence of ASN which ultimately strengthens Personal Branding in carrying out tasks and public services. This study provides an empirical contribution to the development of public sector human resource management, particularly in efforts to improve the professionalism and image of the apparatus through strengthening internal organizational factors.
Abstract:Waste management has become one of the most persistent environmental challenges confronting rapidly growing urban areas in Indonesia. While previous studies have primarily explained waste management through technical infrastructure,…
rastructure, environmental awareness, or public policy, relatively little attention has been given to the interaction between environmental ethics and everyday social practices in shaping environmental behaviour. This study aims to examine how environmental ethics are translated into community waste management practices in Kendari City from the perspective of environmental sociology. A qualitative case study approach was employed using field observations, semi-structured interviews with 30 informants representing community members, religious leaders, community leaders, sanitation workers, and officials from the Kendari City Environmental Agency, as well as document analysis. The data were analysed using thematic analysis and interpreted through the analytical perspectives of Environmental Sociology, Social Practice Theory, Public Sphere Theory, and Political Ecology. The findings reveal that environmental ethics constitute an important normative foundation for environmental responsibility; however, their implementation in everyday waste management practices is mediated by socially embedded habitus, community values, institutional capacity, public discourse, and local governance. Waste management behaviour is therefore shaped not only by individual awareness but also by continuous interactions among social norms, institutional arrangements, and collective practices. The study concludes that sustainable urban waste management requires integrated approaches combining environmental ethics, community participation, participatory governance, and institutional collaboration. By integrating environmental ethics with environmental sociology, this study contributes to a broader understanding of the social dimensions of urban waste management and offers practical insights for strengthening community-based environmental governance in Indonesia.
Abstract:Plastic waste is an environmental problem that continues to increase along with the development of community economic activities, especially in traditional market areas. Mardika Market, Ambon City, as a center of trade and…
nd community economic activities, produces a fairly high volume of plastic waste, requiring effective and sustainable management. This study aims to analyze plastic waste management and its implications for community economic activities in the Mardika Market area of Ambon City. The study used a qualitative descriptive method with a literature study and document analysis approach. Data were obtained from publications from the Central Statistics Agency (BPS), the National Waste Management Information System (SIPSN), scientific journals, government reports, and various relevant documents. Data analysis was carried out through the stages of data collection, data reduction, data presentation, and drawing conclusions. The results of the study indicate that plastic waste management in the Mardika Market area still faces various challenges, including the high use of single-use plastics, limited community participation, and the suboptimal implementation of the Reduce, Reuse, and Recycle (3R) principles. These conditions have implications for the cleanliness and comfort of the market environment, which can affect community economic activities, especially visitor comfort and trading activities. Therefore, synergy between the government, traders, and the community is needed to improve the effectiveness of plastic waste management to support the creation of a clean, comfortable, and productive market environment.
Abstract:Drug abuse among teenagers is a social problem that requires serious attention because it can have negative impacts on their physical and psychological health, as well as their social lives. Teenagers, as an age group in…
the process of discovering their identity, are highly vulnerable to environmental and social influences that can lead to drug abuse. This study aims to determine the efforts made by the National Narcotics Agency (BNNK) of South Tapanuli Regency in preventing and handling drug abuse among adolescents in the South Tapanuli area. This study used a qualitative approach with field research methods. Data were obtained through observation, interviews, and documentation. Informants in this study were employees of the BNNK of South Tapanuli, specifically the Prevention and Community Empowerment (P2M) team and the rehabilitation team. The results of the study indicate that prevention efforts are carried out through socialization, counseling, education, and collaboration with various parties in supporting the Prevention, Eradication of Drug Abuse and Illicit Trafficking (P4GN) program. Meanwhile, handling efforts are carried out through assessment, counseling, rehabilitation, and post-rehabilitation monitoring for drug abusers. The obstacles faced include low awareness in some communities, the influence of social circles, stigma against former drug users, and developments in technology and social media. Therefore, collaboration between families, schools, communities, and the government is necessary to support successful efforts to prevent and address drug abuse in teenagers.
Abstract:Mental and spiritual health are crucial aspects of the patient's recovery process in hospitals. In addition to medical treatment, patients also require psychological and spiritual support to help them cope with the various…
us challenges that arise from their illness. This article aims to describe the implementation of Islamic Guidance and Counseling services to strengthen the mental and spiritual health of patients at Padangsidimpuan Indonesian National Armed Forces Hospital. Services provided include spiritual guidance, religious motivation, prayer guidance, individual counseling, and emotional support for patients and their families. Through an Islamic approach, counselors strive to help patients increase their patience, sincerity, optimism, and inner peace in facing their illness and treatment. The results of the service implementation indicate that Islamic Guidance and Counseling contribute positively to patients' psychological and spiritual well-being. Patients who receive support tend to have a better zest for life, lower anxiety levels, and a stronger ability to accept and cope with their health conditions. Furthermore, spiritual guidance activities also help patients maintain their religious practices during treatment, providing a sense of comfort and increasing hope for recovery. The presence of Islamic Guidance and Counseling services in hospitals not only complements existing healthcare services but also plays a crucial role in achieving holistic and humane care. Therefore, strengthening these services requires continued development to optimally support patients' mental and spiritual well-being and improve the overall quality of healthcare.
Abstract:Digital transformation has changed accounting from a transaction-recording function into a data-driven, technology-enabled, and strategic business process. This study aims to examine how digital transformation reshapes accounting…
ccounting practices in Indonesian companies, particularly in financial reporting, management accounting, auditing, internal control, and accountant competencies. The study applies an interpretive qualitative approach through document-based case synthesis and thematic analysis of thirty-five recent national and international studies published within the last five years. The analysis identifies five major themes: automation of routine accounting activities, cloud-based accounting information systems and enterprise resource planning integration, artificial intelligence and robotic process automation in accounting and auditing, the transformation of accountants into digital analysts and business advisors, and governance challenges related to data quality, ethics, cybersecurity, and internal control. The findings indicate that Indonesian companies benefit from digital accounting through faster reporting, improved information quality, more efficient operations, and better decision-making. Nevertheless, the transformation is constrained by uneven digital literacy, limited readiness of accounting human resources, resistance to system change, weak data governance, and the need for stronger ethical safeguards. This study contributes to accounting literature by providing a qualitative synthesis of digital transformation in Indonesian corporate accounting practices and by offering practical implications for companies, accountants, auditors, and accounting education institutions.
Abstract:Neurodiversity conceptualizes autism, attention-deficit/hyperactivity disorder (ADHD), dyslexia, and related cognitive differences as natural variations in human cognition rather than individual deficits. Although this perspective…
erspective has gained increasing attention in human resource management (HRM), the intellectual structure and relevance of the existing literature to the Indonesian context remain insufficiently understood. This study maps the development of global research on neurodiversity and HRM and identifies research priorities for Indonesia. A bibliometric analysis was conducted using 993 records retrieved through a Boolean search combining neurodiversity- and HRM-related terms. Following a PRISMA-guided screening process, keyword co-occurrence, density, overlay, and total link-strength analyses were performed using VOSviewer. The analysis identified 43 dominant terms grouped into four thematic clusters: (1) inclusive HRM and diversity management, (2) workplace accommodation and disclosure, (3) intervention and school-to-work transition, and (4) ADHD and occupational mental health. The findings indicate that autism spectrum disorder and ADHD remain the most prominent topics in the literature. The field has gradually shifted from predominantly clinical and educational perspectives in 2020–2021 toward workplace accommodation in 2022 and more strategic HRM-oriented discussions during 2023–2024. However, link-strength analysis reveals that relationships between core HRM concepts and issues of accommodation, disclosure, and occupational mental health remain relatively fragmented. Moreover, Indonesia-specific and developing-country perspectives are absent from the dominant keyword structure. These findings demonstrate a substantial geographical and conceptual research gap. Accordingly, the study proposes five priority research themes to advance neurodiversity-inclusive HRM in Indonesia and provides a foundation for future empirical, policy-oriented, and organizational research.
Abstract:Customer loyalty is a crucial factor in maintaining the sustainability of any service business, including the laundry business. Al-Matuq Islamic Boarding School Laundry experienced a decline in turnover and frequency of…
repeated service usage during the 2023–2025 period, indicating a decline in customer loyalty. This study aims to analyze the effect of service quality and price on customer loyalty, with customer satisfaction as a mediating variable. The study used a quantitative approach with a survey method of 133 Al-Matuq Islamic Boarding School Laundry customers selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) assisted by AMOS 26. The results showed that service quality has a positive and significant effect on customer satisfaction (β = 0.647; p < 0.001), price has a positive and significant effect on customer satisfaction (β = 0.313; p = 0.002), price has a positive and significant effect on customer loyalty (β = 0.443; p < 0.001), and customer satisfaction has a positive and significant effect on customer loyalty (β = 0.197; p = 0.035). In contrast, service quality does not have a significant effect on customer loyalty (β = 0.077; p = 0.544). These findings indicate that customer satisfaction plays an important role in increasing customer loyalty, while service quality contributes more through increasing customer satisfaction than directly to loyalty. The implications of this study emphasize the importance of consistently improving service quality and setting prices that are in accordance with the benefits received by customers to increase customer satisfaction and loyalty in a sustainable manner
Abstract:This study aims to explore and evaluate the development of studies on shariah-based governance in the takaful industry through a systematic literature review approach. Sharia governance has an important role in ensuring…
that all processes, policies, and operational activities of takaful companies are implemented in accordance with sharia regulations, while supporting the principles of transparency, accountability, fairness, and protection of participants' rights. This study uses the Systematic Literature Review (SLR) method by adopting the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) 2020 guidelines. The databases used are Scopus and Google Scholar with the keywords "Shariah Governance", "Islamic Governance", "Takaful Industry", "Takaful Governance", and "Shariah Governance in Takaful". Through the process of identification, screening, and feasibility assessment, 7 articles that meet the inclusion criteria were obtained for thematic analysis. The results of the study show that the effectiveness of sharia governance in the takaful industry is determined by five main elements: the role and competence of the Sharia Supervisory Board (DPS), the sharia compliance and audit system, the corporate governance mechanism, the transparency of information disclosure based on AAOIFI standards, and the support of the regulatory framework. This research provides theoretical contributions to the development of the concept of sharia governance in the Islamic insurance industry as well as practical recommendations for regulators, takaful operators, and Sharia Supervisory Boards.
Abstract:The increasing demand for corporate transparency in sustainability practices, the development of ESG reporting regulations in Indonesia, and the persistent issues of credibility in disclosures such as greenwashing and inconsistent…
consistent information quality indicate that Environmental, Social, and Governance (ESG) disclosures are not always perceived positively by the market. This condition is important because ESG disclosures that are not supported by substantive implementation may be viewed as an additional cost, risk, or merely a form of compliance, which in turn may reduce firm value. Therefore, this study aims to analyze the effect of environmental disclosure, social disclosure, and governance disclosure on firm value by incorporating independent commissioners as a moderating variable. Firm value is measured using Tobin’s Q because it reflects market valuation of the company’s performance and growth prospects. The sample consists of companies included in the SRI-KEHATI index during the 2020–2024 period, with a total of 227 unbalanced panel observations analyzed using panel data regression. The results show that environmental disclosure, social disclosure, and governance disclosure have a negative and significant effect on firm value. Independent commissioners are able to weaken the negative effect of environmental disclosure and governance disclosure on firm value, but they are unable to moderate the relationship between social disclosure and firm value. These findings suggest that ESG disclosure in sustainability-oriented companies is not yet fully perceived as a value-creating factor when it is not supported by convincing implementation quality. Practically, these findings are intended to encourage companies not only to increase the extent of ESG disclosure, but also to strengthen the substantive implementation and supervisory role of independent commissioners to enhance the credibility of sustainability information