Abstract:This study aims to analyze the effect of Human Resource Accounting (HRAC) disclosure on firm value, with financial performance as a mediating variable. This quantitative study uses secondary data in the form of annual reports…
ports and sustainability reports from 14 companies during the 2020–2024 period, with a total of 70 observations. HRAC disclosure is measured using the Human Resource Disclosure Index through a content analysis approach. Firm value is proxied by Net Asset Value (NAV) transformed into the natural logarithm, while financial performance is measured using ROA. Data analysis was performed using path analysis with SPSS software, and the Sobel test to examine the role of financial performance as a mediating variable. The results show that HRAC disclosure affects firm financial performance, but does not directly affect firm value. Financial performance is proven to affect firm value in a negative direction. The results of the Sobel test indicate that financial performance plays a significant role as a mediating variable in the relationship between HRAC disclosure and firm value. These findings indicate that HRAC disclosure affects firm value indirectly through financial performance. ASDM disclosure functions as supporting information and additional signals for investors, but is not yet able to become the main determinant in the direct formation of company value.
Abstract:This study aims to analyze human resource policies to improve the quality of employee performance at the Population Control, Women's Empowerment, and Child Protection Service of Gunungsitoli City. The research focuses on…
three main objectives: (1) to determine the form of human resource policies implemented to improve performance quality, (2) to identify supporting and inhibiting factors in the implementation of these policies, and (3) to formulate appropriate strategies to improve employee performance. The research method used is a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation. The results show that the implemented human resource policies include training and competency development, performance assessment based on work indicators, and a reward system and work discipline. Supporting factors for the implementation of these policies include leadership support, active employee participation, and the availability of a training budget. However, there are also inhibiting factors such as a lack of professional human resources, limited supporting facilities and infrastructure, and low work motivation among some employees. The strategies implemented to improve performance quality include strengthening supervision, developing a collaborative work culture, improving the quality of training, and regular evaluation of policy implementation. This study concludes that appropriate and consistent human resource policies play a crucial role in building more optimal employee performance within the service environment.
Abstract:This study addresses the limitations of traditional Customer Relationship Management (CRM) systems by analyzing the adoption and impact of Artificial Intelligence (AI) integration (AI-Powered CRM). Informed by the Technology…
logy Acceptance Model (TAM) for employee perception and the Resource-Based View (RBV) for strategic capability, the primary objective is to evaluate how AI-driven automation enhances customer service processes and, subsequently, impacts marketing efficiency. The research employs an exploratory qualitative case study design, utilizing in-depth interviews, document analysis, and system observation on a single organization to gather rich, contextual data. The results demonstrate that AI integration significantly accelerated service, with chatbots handling 65–70% of routine queries and drastically reducing response times. Operationally, these improvements fostered high employee acceptance (TAM). Strategically, the AI-Powered CRM generated refined predictive analytics, resulting in a 12–18% improvement in campaign conversion rates and efficient resource allocation, confirming that AI creates a valuable and difficult-to-imitate strategic capability (RBV). The study concludes that AI-Powered CRM is a critical enabler for both operational efficiency and long-term strategic competitiveness in digital markets.
Abstract:This research is motivated by the phenomenon of suboptimal digital marketing strategies implemented by Murai Coffee Gunungsitoli, which have resulted in decreased visibility and sales. The research objective is to analyze…
e the implemented strategies, identify challenges, and formulate optimal strategies to increase sales. The approach used is qualitative with interview, observation, and documentation techniques, as well as descriptive data analysis. The results show that previous digital marketing strategies have contributed to increased visibility, but have not been managed consistently and creatively. Challenges faced include limited resources, content planning, and audience interaction. Research recommendations include content consistency and innovation, optimization of social media features, and regular evaluation of digital campaigns to encourage buying interest and sustainable sales
Abstract:Digital transformation at Islamic Rural Banks demands governance that is accountable, secure, and aligned with sharia principles. This study aims to map digital governance practices and formulate prerequisites for safe,…
compliant, and value-oriented implementation. Using a qualitative phenomenological approach and adopting an active participatory method, data were collected through in-depth interviews, document reviews, and observations with purposive sampling (management, DPS, IT/cybersecurity units, and customers). The analysis refers to the Miles & Huberman model (data reduction–data presentation–conclusion drawing); validity is maintained through source triangulation, member checking, and audit trails. The findings consolidate five key domains: (1) the role of DPS in digital decisions and ongoing supervision, (2) human resource capabilities and risk culture, (3) IT & cybersecurity architecture (data protection, incident response, business continuity), (4) risk management–compliance (synchronization of OJK–DSN–MUI guidelines), and (5) digital customer literacy and experience. The theoretical contribution integrates the Institutional, Accountability, and TAM/UTAUT perspectives to explain the drivers and barriers to adoption. Practically, a risk-based digital governance roadmap is developed that prioritizes cybersecurity governance, strengthening the role of the DPS through digital oversight, and data governance policies.
Abstract:This study aims to analyze human resource (HR) management planning, identify obstacles, and formulate efforts to support the digitalization of school management. The study used a qualitative descriptive approach with in-depth…
depth interviews, observation, and documentation techniques with the principal, vice principal, teachers, and administrative staff. The results showed that HR planning at SMK Negeri 2 Gunungsitoli was carried out through three main steps: (1) needs analysis and preparation of technology-based teacher formation, (2) competency mapping and identification of information and communication technology (ICT) training needs, and (3) empowerment of teachers and staff through workshops, mentoring, and discussion forums. Obstacles faced included limited digital literacy among teachers and staff, unequal network access, and resistance to changes in technology-based learning methods. Efforts made by the school included providing digital literacy training, optimizing available devices and networks, utilizing offline learning applications, and creating a work culture that is adaptive to innovation. This study concluded that targeted HR planning, infrastructure support, and continuous competency development are important factors in realizing effective digital transformation in schools. These findings are expected to be useful for SMK Negeri 2 Gunungsitoli, other educational institutions, and further researchers in developing digitalization strategies for school management.
Abstract:Blockchain technology is touted for democratizing supply chains, but 30–40% of smallholder farmers are excluded from fair market participation due to information gaps and power imbalances. The first complete empirical examination…
examination of blockchain's capacity to empower disadvantaged farmers in Global South agri-food systems. The paper examines 15 large-scale implementations, including Kenyan coffee cooperatives and Indian dairy collectives, using a rigorous mixed-methods methodology. Technical scalability in resource-limited situations, governance structures that promote meaningful multi-stakeholder engagement, and quantifiable inclusion results for small-scale farmers are thoroughly examined. Comparative case study, agent-based adoption modeling, and quasi-experimental effect evaluation by Propensity Score matching reveal that blockchain's potential is not automatic nor inherent in eight nations. Techno-institutional synergy, not technological complexity, improves democracy, the research shows. Hybrid governance systems with farmer-controlled validator nodes and tokenized decision-making rights enhanced smallholder involvement by 58% and premium retention by 78% over corporate-controlled systems. However, technologically sophisticated deployments without institutional expertise frequently increase power concentration and exclusion. The blockchain viability index helps identify optimal deployment conditions for different commodities, empirical evidence challenges the idea that decentralization automatically promotes inclusion, and the inclusion-by-design framework helps policymakers embed equitable principles into decentralized agri-tech from the start. This study shows food system digitization practitioners and scholars that genuine democratization occurs when technology drives institutional transformation.
Abstract:This research aims to determine the form of cooperation development between the Unesa Faculty of Economics and Business and partners from various institutions both domestically and abroad in order to achieve a Faculty with…
th a global reputation. The research method used is a qualitative method where data collection is carried out by conducting in-depth interviews, observation, documentation and Focus Group discussions. The results of this research show that the development of partnership cooperation between the Faculty of Economics and Business, Universitas Negeri Surabaya, Indonesia with domestic and foreign partners includes education, research and community service. Educational activities in the form of lecturer and student exchanges, seminars, proceedings, guest lectures, visiting lecturers/professors, curriculum benchmarking. Collaboration in the field of research takes the form of joint research, joint publication, joint editor and journal reviewer. Collaboration in the field of community service takes the form of outreach activities, training, mentoring and demonstration activities related to partner needs. So far this collaboration has shown a significant positive impact. The results of the research findings can add theoretical and methodological studies to the repertoire of scientific development regarding the study of the importance of collaboration in an organization, especially for higher education institutions. The contribution of this research adds to the study of the importance of cooperation, not only for the benefit of both parties but also for having an impact on the progress of institutions and society. Contribution for educational institutions, both formal and non-formal, to continue to build partnerships and to socialize the importance of cooperation to increase institutional progress, building more networks to strengthen cooperation. The practical implication of this research is that the Faculty of Economics and Business continues to strive for collaborative networks with the aim of increasing and strengthening collaboration networks in accordance with the vision and mission of the Unesa Faculty of Economics and Business. Priority programs in the context of achieving a global reputation can be used as main topics for collaboration with partners. This implication also adds to the study for educational and non-educational institutions that by collaborating, relationships are created to share knowledge, experience and resources to achieve common goals and contribute to the development of society and the nation.
Abstract:This study investigates the influence of artificial intelligence (AI) integration on strategic financial management in large corporations. Focusing on a sample of 20 Fortune 500 companies from diverse industries, the research…
earch employs a quantitative, descriptive-analytical approach utilizing secondary data from financial reports and AI system logs. The findings reveal that AI adoption significantly enhances forecasting accuracy, risk identification, and operational efficiency, while also enabling financial managers to redirect resources toward creative and strategic initiatives. However, the study also identifies challenges related to data quality, ethical considerations, and skill gaps in AI utilization. The results highlight the importance of a balanced approach that combines AI-driven insights with managerial intuition to maximize value creation in the digital age.
Abstract:This study examines the influence of knowledge management on employee competencies at PT. Semen Indonesia Unit Tonasa. Knowledge management, encompassing knowledge creation, storage, sharing, and application, plays a crucial…
cial role in enhancing employee knowledge, skills, and attitudes. Employing a quantitative approach, data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM). The findings reveal a significant positive relationship between knowledge management and employee competencies, with a path coefficient of 0.512 and a t-statistic of 7.245. Among the dimensions, knowledge sharing emerged as the strongest contributor to competency development, fostering collaboration and collective learning. Employees reported significant improvements in technical expertise, problem-solving skills, and adaptability. However, challenges such as resistance to change, uneven participation, and resource constraints were identified as barriers to the full implementation of knowledge management initiatives. This study underscores the importance of structured knowledge management practices in developing a skilled and adaptable workforce. Practical recommendations include fostering a knowledge-sharing culture, addressing resistance to change, promoting inclusive participation, and investing in knowledge management systems. These insights are expected to contribute to the academic literature and provide actionable strategies for organizational development