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Showing 65 articles found for "Theme"

PENGUATAN TALENT MANAGEMENT SEBAGAI FONDASI KEPEMIMPINAN ORGANISASI MAHASISWA: PENGABDIAN KEPADA MASYARAKAT MELALUI PEMBEKALAN MATERI PADA LATIHAN DASAR KEPEMIMPINAN MAHASISWA (LDKM) HIMPUNAN MAHASISWA PENDIDIKAN EKONOMI

NUGRAHA, DERRY, JOKO, FATRA SYAHLAN, MIFTAH AMIR, R. EDY RACHMADIO
Abstract: The leadership of student organizations is an important foundation for the sustainability and effectiveness of student activities in higher education institutions. However, many student organization leaders do not yet have… ve a sufficient understanding of how to identify, develop, and maintain the potential of members (talent management), resulting in the leadership regeneration process often being less than optimal. This community service activity was conducted in the form of material preparation for the Student Leadership Basic Training (LDKM) organized by the Student Association (HIMA) of Economic Education on August 9, 2026, at Villa Cantik, with the theme "The Urgency of Leadership." A total of 55 students participated as event participants. The material presented focuses on talent management within organizations, covering the identification of member potential, competency development strategies, and mapping the regeneration of management. The implementation methods include interactive lectures, group discussions, and organizational case studies. The results of the activity show an increase in participants' understanding of the concept of talent management, marked by high enthusiasm in discussions and the participants' ability to formulate strategies for managing members' potential in organizational case simulations. This activity made a tangible contribution to strengthening students' leadership capacities and opened up opportunities for sustainable collaboration between academics and student organizations within the Economics Education Study Program

DIGITAL TRANSFORMATION IN ACCOUNTING PRACTICES: EVIDENCE FROM INDONESIAN COMPANIES

Ringo, Henro Siringo, Suhartini, Dwi
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.

Neurodiversity in Human Resource Management: A Bibliometric Analysis and Research Agenda for Indonesia

Rahmawati, Andi
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.

The Meaning of Accountability from The Perspective of Sharia Accounting in Bank Muamalat Ambon Managers: A Phenomenological Study

M. Sillehu, Siti Maryam, AS, Adnan, Ismail, Buya Rama, Alimuddin, Said, Darwis
Abstract: This research is motivated by the importance of accountability in Islamic banking, which is not only related to administrative responsibility but also encompasses moral and spiritual dimensions. This study aims to understand… tand the meaning of accountability from a sharia accounting perspective for the managers of Bank Muamalat Ambon. The study used a qualitative approach with a phenomenological method. The study population was the managers of Bank Muamalat Ambon, while informants were selected using a purposive sampling technique based on experience and involvement in Islamic banking activities. The research instrument was a semi-structured interview guide. Data collection techniques were carried out through in-depth interviews and analyzed using phenomenological analysis through the stages of transcription, coding, grouping themes, and extracting essential meanings. The results show that sharia accountability is interpreted as a professional, moral, social, and spiritual responsibility manifested through trustworthiness, transparency, sharia compliance, fair service, and supervision. The conclusion of the study confirms that sharia accountability is not only understood as formal reporting, but as an ethical and religious practice carried out in daily work activities.

The Research Evolution of Financial Performance, Customer Trust, and Customer Loyalty in Sharia Banking Sector: a Bibliometric Analysis

Wijaya, Bachtiar, Soetjipto, Budi Eko, Churiyah, Madziatul
Abstract: The transformation of the Islamic banking industry requires the integration of financial performance, customer trust, and customer loyalty as the foundation for institutional sustainability. This study aims to map the intellectual… tellectual evolution of this field of study and identify dominant themes, development trends, and opportunities for research gaps in the international literature. The method employed is a bibliometric analysis based on a Systematic Literature Review (SLR) using the PRISMA procedure on Scopus articles from 2018 to 2025. From a selection process of 2,009 documents, the study identified 37 articles meeting the inclusion criteria, which were then analyzed using co-authorship, co-occurrence, network, overlay, and density visualizations. The results indicate that the themes of customer loyalty, service quality, customer satisfaction, and customer trust form the core of the intellectual structure with the highest connectivity, while the themes of financial performance, digital trust, banking mergers, and Sharia banking mergers remain in low-density areas, signaling opportunities for research development. The novelty map also reveals a shift in focus from traditional loyalty models toward digital banking, customer experience, and e-CRM. The novelty of this study lies in its proposal of a new research agenda model that integrates financial performance–customer trust–customer loyalty within the context of digital transformation and the consolidation of Sharia banks. Thus, it is hoped that this study can provide a conceptual foundation for future cross-national empirical research

Mapping the Literature on Digital Marketing, Brand Image, Perceived Value, and Purchase Intention: A Bibliometric and Systematic Review

Kusumasari, Diana Dwi, Soetjipto, Budi Eko, Churiyah, Madziatul
Abstract: consumer behavior. In recent years, digital marketing particularly through social media platforms has become an essential strategy for firms to enhance consumer engagement and influence purchasing decisions. Despite the… growing body of literature on this topic, the relationships among digital marketing, brand image, perceived value, and purchase intention remain fragmented across previous studies. Therefore, this study aims to provide a comprehensive overview of the research landscape and identify emerging trends in this field. This study employs a Systematic Literature Review (SLR) combined with bibliometric analysis to examine publications related to digital marketing, brand image, perceived value, and purchase intention. Data were collected from the Scopus database covering the period from 2021 to 2026. Bibliometric mapping and keyword co-occurrence analysis were conducted using VOSviewer to identify research clusters, thematic structures, and the evolution of research topics. The findings reveal a significant increase in publications on digital marketing and consumer behavior in recent years, indicating growing academic interest in this field. The bibliometric analysis shows that social media marketing acts as a central theme connecting several key concepts such as brand image, perceived value, and purchase intention. Furthermore, overlay visualization indicates that emerging research topics include perceived value, consumer engagement, customization, and brand awareness, reflecting a shift toward a more holistic understanding of consumer experience in digital environments. This study contributes to the literature by mapping the intellectual structure and research evolution in the digital marketing domain and highlighting potential research directions for future studies. The findings also provide insights for researchers and practitioners in developing more integrated marketing strategies that enhance brand perception and perceived value to influence consumer purchase intention.

Mapping The Intellectual Structure of Service Quality and Customer Loyalty Research: A Global Bibliometric Study in The Banking Industry

Febriyani, Yanik, Soetjipto, Budi Eko, Churiyah, Madziatul
Abstract: This study aims to map the intellectual structure and global research trends regarding service quality and customer loyalty in the banking industry through a Systematic Literature Review (SLR) and bibliometric analysis.… Research data were obtained from the Scopus database covering the period from 2018 to 2025 using the keywords service quality, customer loyalty, and banking industry. The literature selection process was conducted using the PRISMA protocol, resulting in 33 scientific articles that met the inclusion criteria for further analysis. Bibliometric analysis was performed using VOSviewer software to map author collaboration networks, keyword relationships, and the evolution of research themes. The research findings indicate that the concepts of service quality, customer satisfaction, and customer loyalty are core themes dominating the research literature in the banking sector. Additionally, the study highlights the emergence of new themes related to customer experience, digital services, corporate social responsibility, and customer relationship management, which enrich the understanding of customer loyalty formation. Bibliometric visualizations also indicate that research collaboration remains relatively limited and scattered across several small groups of authors, despite the research having been reviewed on a global scale. These findings confirm that research on service quality and customer loyalty in the banking industry continues to evolve toward a more multidimensional approach in tandem with the ongoing digital transformation of services.

Mapping the Role of Social Media Marketing in Purchase Decisions through Brand Trust: A Systematic Review and Bibliometric Analysis

Ambarwati, Titisari, Soetjipto, Budi Eko, Churiyah, Madziatul
Abstract: The rapid development of digital technologies has significantly transformed marketing practices and consumer behavior. In recent years, digital marketing, particularly through social media platforms, has become an essential… ial strategy for firms to enhance consumer engagement and influence purchase decisions. Despite the growing body of literature, the relationships among social media marketing, brand trust, customer preference, and purchase decision remain fragmented across previous studies. Therefore, this study aims to provide a comprehensive overview of the research landscape and identify emerging trends in this field. This study employs a Systematic Literature Review (SLR) combined with bibliometric analysis to examine publications related to social media marketing, brand trust, customer preference, and purchase decision. Data were collected from the Scopus database covering the period from 2021 to 2026. Bibliometric mapping and keyword co-occurrence analysis were conducted using VOSviewer to identify research clusters, thematic structures, and the evolution of research topics. The findings reveal a significant increase in publications on social media marketing and consumer behavior, indicating growing academic interest in this domain. The bibliometric analysis shows that social media marketing acts as a central theme connecting key variables such as brand trust, customer preference, and purchase intention/decision. Furthermore, overlay visualization indicates that emerging research topics include consumer engagement, influencer marketing, electronic word-of-mouth (e-WOM), and perceived value, reflecting a shift toward a more integrated and experiential understanding of consumer behavior in digital environments. This study contributes to the literature by mapping the intellectual structure and research evolution in the social media marketing domain and highlighting potential directions for future research. The findings also provide insights for researchers and practitioners in developing more effective and trust-oriented digital marketing strategies to influence consumer purchase decisions

Employee Adaptation To Artificial Intelligence In The Workplace: A Phenomenological Study In South Sulawesi Companies

Dipoatmodjo, Tenri Sayu Puspitaningsih, Burhanuddin, Arif, Hery Maulana
Abstract: The rapid integration of Artificial Intelligence (AI) into organizational systems has transformed workplace dynamics, employee responsibilities, and patterns of human labor. Although AI implementation improves operational… l efficiency and productivity, it also creates psychological and professional challenges for employees adapting to technological change. This study aims to explore the lived experiences, emotional responses, and adaptation strategies of employees in South Sulawesi companies undergoing AI-driven digital transformation. This research employed a qualitative phenomenological approach. Data were collected through in-depth semi-structured interviews with 20 participants from the banking, manufacturing, retail, technology, and service sectors in South Sulawesi, Indonesia. Participants were selected using purposive sampling based on direct exposure to AI systems and a minimum of 1.5 years of work experience. The data were analyzed using thematic analysis to identify recurring patterns and meanings related to employee adaptation. The findings revealed six major themes: AI as a tool for improving efficiency and productivity, fear of job displacement and career uncertainty, the importance of continuous learning and digital skill development, the role of organizational support and leadership communication, the emergence of human–AI collaboration, and varied psychological responses to technological change. Employees who received organizational support and training demonstrated greater adaptability and confidence in responding to AI implementation. The study emphasizes the importance of human-centered change management strategies that prioritize psychological safety, transparent communication, and continuous digital training. This research contributes to the limited phenomenological literature on AI adaptation in Indonesia and provides practical implications for human resource management and organizational behavior in the era of digital transformation.

Consumer Trust In Influencer-Based Digital Marketing: A Qualitative Study Among Beauty Product Consumers In Makassar City

Riu, Isma Azis, Radjab, Irsan, Arif, Hery Maulana, Haeruddin, M. Ilham Wardhana, Aswar, Nurul Fadilah
Abstract: Influencer marketing has emerged as a dominant strategy within the digital marketing landscape, particularly in the Indonesian beauty industry. This study investigates how consumers in Makassar City develop and sustain trust… rust in influencer-based marketing content on social media platforms. Employing a qualitative descriptive approach, in-depth semi-structured interviews were conducted with 20 purposively selected participants who actively consume beauty content on Instagram, TikTok, and YouTube. Data were analyzed using thematic analysis encompassing open coding, axial coding, and selective coding procedures. The findings reveal five core themes: (1) authenticity as the primary driver of trust formation; (2) the negative impact of excessive commercialization on perceived credibility; (3) the role of influencer expertise and product knowledge in legitimizing recommendations; (4) parasocial relationships as amplifiers of emotional attachment and brand loyalty; and (5) consumer skepticism as an emerging critical evaluation strategy. The study demonstrates that trust remains the central mediating variable linking influencer characteristics to purchase intentions. Consumers exhibit nuanced evaluation behaviors, distinguishing between genuine advocacy and sponsored content. The research contributes theoretically by integrating Source Credibility Theory, Parasocial Interaction Theory, and the Trust-Commitment Theory within the influencer marketing context. Managerially, the findings suggest that brands should prioritize authentic, transparent, and expertise-driven influencer collaborations rather than high-volume promotional campaigns.