The Impact of Lean, Green, and Agile Supply Chain Practices on Supply Chain Responsiveness and Its Influence on Green Competitive Advantage: A Quantitative Analysis of Indonesian SMEs

This study aims to examine the influence of Lean Supply Chain Practices (LSCP), Green Supply Chain Practices (GSCP), and Agile Supply Chain Practices (ASCP) on Green Competitive Advantage (GCA) in Small and Medium Enterprises (SMEs) in Bangkalan and Sampang districts, Indonesia. Additionally, the research explores the mediating role of Supply Chain Responsiveness (SCR) in strengthening the relationship between these practices and GCA. A quantitative approach was employed using a structured questionnaire distributed to 499 SME managers in the targeted regions. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with WarpPLS software, testing both direct and indirect relationships among variables. Judgment sampling was applied to select respondents, ensuring relevance to the research context. The findings indicate that LSCP, GSCP, and ASCP significantly enhance Green Competitive Advantage through their direct effects. Furthermore, SCR was found to mediate the relationships between these practices and GCA, demonstrating its critical role in facilitating adaptability and responsiveness to market changes. This study fills a gap in the literature by integrating three supply chain practices (Lean, Green, and Agile) in a single model, emphasizing the role of SCR as a mediating variable, which has been underexplored in the context of SMEs. The study’s findings have practical implications for SMEs, suggesting that integrating these supply chain practices can improve their sustainability and competitiveness. Future research should consider expanding the model to include other mediators or moderating factors, such as digital transformation

Youth Participation in Religious Study Circles: A Psychosocial Analysis Based on Self-Determination Theory in Sawarna Timur Village

This study aims to analyze the psychosocial factors influencing the low participation of youth in religious study groups (pengajian) in Sawarna Timur Village and to identify possible strategies for strengthening their engagement. The research employs a qualitative method using a case study approach. Data were collected through observation, documentation, and in-depth interviews with youth participants, religious leaders, and local village officials. The findings indicate that although young people generally perceive religious study groups as an important source of moral guidance and religious knowledge, their level of participation remains relatively low. This condition is influenced by several psychosocial factors. Internal factors include limited intrinsic motivation, lack of personal interest, and the perception that religious activities are less appealing compared to other activities. Meanwhile, external factors involve the limited relevance of the learning materials to youth issues, monotonous teaching methods, and strong competition with digital entertainment and social media. Analysis based on Self-Determination Theory (SDT) shows that increasing youth participation requires the fulfillment of three basic psychological needs: autonomy, competence, and relatedness. When these needs are accommodated through more participatory, contextual, and interactive learning models, youth engagement tends to increase. Therefore, this study recommends the development of religious study programs that are adaptive to youth culture and capable of strengthening religious values and social cohesion within the community.Penelitian ini bertujuan untuk menganalisis faktor-faktor psikososial yang menyebabkan rendahnya partisipasi generasi muda dalam kegiatan pengajian di Desa Sawarna Timur serta mengeksplorasi strategi pengembangannya. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kasus. Data dikumpulkan melalui observasi, studi dokumentasi, dan wawancara mendalam dengan pemuda, tokoh agama, serta perangkat desa setempat. Hasil penelitian menunjukkan bahwa meskipun generasi muda memandang pengajian sebagai pedoman moral yang penting, tingkat partisipasi mereka masih rendah. Hal ini dipengaruhi oleh faktor internal berupa rendahnya motivasi intrinsik, serta faktor eksternal seperti materi pengajian yang kurang relevan, metode penyampaian yang monoton, dan persaingan dengan aktivitas hiburan digital. Analisis berdasarkan Self-Determination Theory (SDT) menunjukkan bahwa peningkatan partisipasi generasi muda memerlukan pemenuhan tiga kebutuhan psikologis dasar, yaitu otonomi (autonomy), kompetensi (competence), dan keterhubungan sosial (relatedness). Oleh karena itu, penelitian ini merekomendasikan model pengembangan pengajian yang lebih adaptif, interaktif, dan kontekstual guna memperkuat regenerasi nilai-nilai keagamaan serta kohesi sosial masyarakat di tengah tantangan modernitas.&nbsp

The Influence of Career Development and Organizational Culture on Employee Satisfaction Institutions Public Broadcasting TVRI West Kalimantan

Human Resource Management plays a crucial role in determining organizational success, as organizational performance is highly influenced by the quality and contributions of employees. Employees are not only implementers but also key drivers in achieving organizational goals. Job satisfaction is an important factor affecting employee discipline, attendance, and work motivation. In addition, career development and a strong organizational culture contribute to creating a supportive work environment that enhances both performance and job satisfaction. In public broadcasting institutions such as TVRI, the professionalism and quality of human resources are essential in delivering information, education, and entertainment to the public. TVRI West Kalimantan, as part of this institution, faces challenges in implementing organizational culture, including gaps between expected values and actual employee behavior, particularly in terms of discipline and responsibility. Furthermore, leadership changes require employees to adapt to new policies and working styles. Previous studies indicate that organizational culture and career development have a positive and significant influence on job satisfaction, which in turn improves employee performance. Therefore, it is important for organizations to strengthen a positive work culture and provide career development opportunities in order to enhance employee satisfaction and performance effectively

The Impact of Hedonistic Lifestyle, FOMO, and Financial Literacy on Personal Financial Management among Gen Z Students in Pontianak with Self-Control as a Moderating Variable

This study aims to analyze the effect of hedonistic lifestyle, Fear of Missing Out (FOMO), and financial literacy on personal financial management among Gen Z students in Pontianak, with self-control as a moderating variable. The method used is a quantitative approach with a descriptive associative research method and Moderated Regression Analysis (MRA) technique. Data collection was carried out using primary and secondary data. Primary data was obtained through an online questionnaire (Google Forms) measured using a Likert scale with 5 response levels, while secondary data was obtained through literature study and official documents. The population of the study consisted of 74,149 Gen Z students in Pontianak, with a sample of 150 respondents. Instrument testing was performed through validity and reliability tests using SPSS, followed by classical assumption tests (normality, linearity, and multicollinearity), as well as hypothesis testing using F and t-tests at a significance level of 0.05. The results show that all research instruments are valid and reliable. The classical assumption test indicates that the data is normally distributed, there is no multicollinearity, and the relationship between variables is linear. The results of MRA equation I show that the hedonistic lifestyle and FOMO do not have a partial effect on personal financial management, while financial literacy has a significant effect. The results of MRA equation II show that self-control moderates the effect of hedonistic lifestyle and financial literacy on personal financial management, but does not moderate the effect of FOMO. The F test shows that the hedonistic lifestyle, FOMO, and financial literacy simultaneously have a significant effect on personal financial management, and the presence of self-control strengthens the research model

The Effect of Price Earning Ratio, Debt to Equity Ratio, Dividend Payout Ratio on the Value of the Company the Financial Sector Banking Sub-Sector Listed on the IDX

This study aims to examine the effect of price earning ratio, debt to equity ratio, and dividend payout ratio on the value of the company in the financial sector banking Sub sector listed on the Indonesia Stock Exchange. Using saturated sampling, a total of 38 financial sector companies were obtained. This study uses a quantitative approach with analytical techniques used are classical assumption test, multiple linear regression analysis, multiple correlation coefficient analysis (R), coefficient of determination analysis (R2), F test and t test. The results showed that the price earning ratio and debt to equity ratio had a positive but insignificant effect on the value of the company, while the dividend payout ratio had a positive and significant effect on the value of the company. These findings suggest that the presence of dividend payout ratio plays an important role in increasing the value of the company

Influence Social Media Marketing, Influencer Marketing, dan Brand Image on the Purchase Decision of Lemonilo Brownies Crispy Products in Surabaya

The transformation of information and communication technology in the business world has a significant influence, encouraging food product companies and others to utilize the media as a tool in marketing. This study aims to find out howsocial media marketing, influencer marketing And brand imagehas an influence on consumer purchasing decisions on Lemonilo Brownies crispy products. This study is a quantitative study with a questionnaire survey approach through operational definitions of variables conducted on Lemonilo Brownies crispy Surabaya products. The results of the study indicate thatSocial Media Marketing, Influencer Marketing, and Brand Imagesimultaneously has a significant influence on the purchasing decision of Lemonilo Brownies Crispy products, and Social Media Marketing, Influencer Marketing, and Brand Image partially also has a positive and significant influence on purchasing decisions

The Effect of Resilience and Professional Commitment on Reduced Audit Quality Behavior with Turnover Intention as an Intervening Variable

This research was conducted based on the phenomenon of reduced audit quality behavior, a form of dysfunctional audit behavior that directly reduces audit quality. This issue represents one of the most significant internal challenges for BPK in preparing auditors capable of upholding core values of integrity, independence, and professionalism in conducting state financial audits. The purpose of this research is to determine the influence of resilience, professional commitment and turnover intention on reduced audit quality behavior, as well as to explore the role of turnover intention as an intervening variable in mediating the influence of resilience and professional commitment on reduced audit quality behavior. This research method is a quantitative method with a survey approach at BPK main office and BPK Representative. This research uses primary data obtained through filling out questionnaires online by 264 respondents who were sampled in the research. The data analysis method for this research is descriptive statistics and path analysis using the IBM SPSS Statistics 26 program. The research results show that resilience and professional commitment have a significant negative effect, while turnover intention has a significant positive effect on reduced audit quality behavior. Turnover intention as an intervening variable partially mediates the significant negative influence of resilience and professional commitment on reduced audit quality behavior

The Effect of the Amount of BLT Funds and Distribution Mechanisms on Spending Priorities and Increasing Household Financial Resilience

Direct Cash Assistance (BLT) is a government program aimed at helping households meet basic needs and improve financial resilience, especially for low-income communities. This study aims to analyze the effect of the amount of Direct Cash Assistance (BLT) funds and its distribution mechanism on spending priorities and household financial resilience in Bagik Papan Village. The research method used is a quantitative method with a survey approach. Data were obtained by distributing questionnaires to households receiving Direct Cash Assistance (BLT) in Bagik Papan Village. The data analysis technique used multiple linear regression analysis to determine the effect of independent variables on the dependent variable. The results show that the amount of BLT funds has a significant effect on spending priorities and household financial resilience. In addition, the BLT distribution mechanism also has a significant effect on household priorities and financial resilience. Thus, it can be concluded that the amount of funds and the distribution mechanism of BLT have an important role in helping households manage expenses and improve finances. This study is expected to be a consideration for the government in increasing the effectiveness of BLT distribution policies

Comparative Analysis of Activity-Based Costing Implementation: Developed vs Developing Countries

Activity-Based Costing (ABC) has been widely recognized as an innovative management accounting method designed to improve cost accuracy and managerial decision-making. However, previous studies show that its implementation varies significantly between developed and developing countries due to differences in institutional readiness and economic capacity. This research addresses the problem of uneven adoption and fragmented empirical evidence regarding ABC implementation across countries with different economic classifications. Therefore, this study aims to compare the adoption of ABC in developed and developing countries, identify the main drivers and barriers influencing its implementation, and propose suitable adaptation strategies for developing economies. Using a descriptive qualitative literature review method, this study analyzes ten peer-reviewed international articles published between 2000 and 2025, representing five developed and five developing countries. The results indicate that developed countries successfully implement ABC due to strong technological infrastructure, competent human resources, top management commitment, and competitive business environments. In contrast, developing countries face challenges such as limited information technology, high implementation costs, insufficient managerial competence, and organizational resistance to change. This study concludes that the effectiveness of ABC is highly context-dependent and influenced by institutional and economic conditions. Practically, the study suggests adaptive strategies including gradual implementation, capacity building, and policy support to enhance ABC adoption in developing countries

The Effect of Job Demands on Burnout Among Employees of PT PLN on Madura Island with Job Resources as an Intervening Variable

This study addresses the significant challenge of employee burnout, exacerbated by excessive job demands in the post-pandemic era, particularly within essential public service sectors like energy. Focusing on the unique, geographically isolated context of PT PLN on Madura Island, the research examines the direct influence of job demands on burnout and investigates the intervening role of job resources as proposed by the Job Demands-Resources (JD-R) theory. The primary objectives were to analyze the direct effect of job demands on burnout, test the moderating role of job resources, and explore the contextual influence of managerial discretion. A quantitative survey method was employed, utilizing a saturated sample of 125 employees across all PLN units in Madura. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results revealed complex dynamics: while all hypothesized paths were statistically significant, their directions contradicted conventional JD-R theory. Job demands had a significant negative effect on burnout, and job resources also showed a significant negative relationship with burnout. Only the positive effect of job demands on job resources aligned with theoretical expectations. These unexpected findings underscore the critical role of specific contextual factors such as remote location, socio-cultural norms, and organizational bureaucracy in reshaping well-known psychological pathways, suggesting that standardized interventions may be ineffective without contextual adaptatio