Proceeding of International Conference on Economics, Technology, Management, Accounting, Education, and Social Science (ICETEA)
Proceeding of International Conference on Economics, Technology, Management, Accounting, Education, and Social Science (ICETEA) is an international seminar held by Faculty of Economics Universitas Tulungagung. This seminar aims to gather and unite various ideas, challenge, and the results of scientific research and practical experience collected in the Proceeding International Conference on Economics, Technology, Management, Accounting, Education, and Social Science (ICETEA). This seminar is held routinely every year with the latest themes and presents competent speakers in their fields both from within and outside the country. The articles contained in this article cover the fields of Economics, Technology, Management, Accounting, Education, and Social Science. Articles can consist conceptual and research report arranged according to the format / template that has been determined. The language used in this proceeding is English. Without reducing scientific weight, this proceeding accepts writings from authors issued from other tertiary institutions both inside and outside the country whose writings have never been published in any print or online media.
Fakultas Ekonomi Universitas Tulungagung
Internal Communication in The Era of Hybrid Work: The Role of Work Engagement and Work Meaningfulness on Employee Performance in Regional Heads’ Protocols Across West Java
This study examines the role of internal communication in the hybrid work era and its impact on employee performance, with work engagement as an independent variable and meaningful work as a moderating variable, focusing on regional heads’ protocol across West Java. Hybrid work implementation has posed challenges, including communication barriers and declining performance levels. Using an associative quantitative research design, data were collected from 80 respondents out of a population of 387 protocol staff through questionnaires. The analysis employed Multiple Linear Regression and Moderated Regression Analysis (MRA) using SPSS. The findings revealed that internal communication significantly influences employee performance (p = 0.001), while work engagement showed no significant effect (p = 0.920). Simultaneously, internal communication and work engagement significantly affect performance. Furthermore, meaningful work strengthens the relationship between internal communication and performance but weakens the link between work engagement and performance. In conclusion, effective internal communication plays a critical role in enhancing performance, and meaningful work amplifies this effect. It is recommended that institutions provide training to improve internal communication and cultivate a supportive work environment that promotes engagement and meaningfulness at work, ultimately improving employee performance in hybrid work settings
Internal Communication, Hybrid Work, Work Engagement, Work Meaningfulness, Performance
Implementation Of Village-Owned Enterprise (Bumdes) Policies In Kebonpedes District, Sukabumi Regency
This study aims to determine how the policy implementation of the Village-Owned Enterprises (BUMDes) is carried out in Kebonpedes Subdistrict, Sukabumi Regency. The background of this research is the low functionality level of BUMDes in the region, as indicated by the higher number of inactive BUMDes compared to active ones. This research uses a qualitative method with a descriptive approach. Data collection techniques include observation, interviews, and documentation. The study applies the policy implementation theory by Van Meter and Van Horn, which consists of six indicators: policy standards and objectives, resources, inter-organizational communication, characteristics of implementing agents, social, economic and political conditions, and the disposition of the implementers. The results show that the implementation of the BUMDes policy in Kebonpedes Subdistrict has not been optimal. This is due to several factors, such as limited understanding of the policy, lack of human resources and supporting facilities, and weak coordination among related parties. Additionally, community participation remains low due to limited socialization and unequal understanding of the roles and benefits of BUMDes. Therefore, improvements in resources, communication, and institutional capacity building are needed so that BUMDes can function effectively in accordance with the policy objectives
Community Participation In The Tegal Jambu Family Planning Village In The Family Planning Program In Lembursitu District, Sukabumi City
This study examines community participation in the Family Planning (FP) Program in Tegal Jambu Family Planning Village, Lembursitu District, Sukabumi City. Among the problems are a lack of knowledge and understanding of the importance of the program, low human resources, and cultural factors in the village. The increasing population growth rate has not been matched by active community involvement in the program. The purpose of this study is to describe the extent to which four dimensions of participation are implemented: planning, implementation, utilization of results, and evaluation. This is in accordance with the theory of Cohen & Uphoff (1980). The method used is a qualitative descriptive approach. Data collection is carried out through observation, interviews, and documentation. The aim of this study is to increase community participation in understanding family planning, to realize prosperous families through good planning, in line with government programs and existing laws and regulations.
The Transition Program of Early Childhood Education to Elementary School from the Perspevtive of Teachers and Parents
There are many challenges faced by elementary school teachers in implementing the ECE to ES Transition Program. Among them are many parents who demand that ECE institutions teach their children to read, write, and count, and there are still students entering first grade who have not received the foundation they are entitled to. For this reason, the government is promoting the ECE to ES transition program so that young children can undergo adjustments appropriate to their age. The purpose of this study is to understand the ECE to ES transition program and explore the perspectives of teachers and parents in the NH Elementary School environment. The research method uses a qualitative approach. Data collection was conducted through observation and interviews. The research subjects were classroom teachers and parents. The results of the study show that many teachers and parents still do not understand the ECE to ES transition program. The perspectives of teachers and parents are that they strongly agree with the elimination of literacy tests as a prerequisite for entering elementary school, the implementation of adequate numeracy and literacy introduction, and the approval of an orientation period. Teachers accompany children's foundation skills, report on children's development, and develop curricula in accordance with technical standards.
Transition from early childhood education to elementary school
Business Resilience Through Adaptive Marketing Strategy: A Case Study Of Pt Kereta Api Indonesia (Persero) In Responding To Market Segmentation Shifts Using The Dynamic Capabilities Approach
This study investigates how PT Kereta Api Indonesia (Persero) enhances its business resilience in response to shifting market segmentation through the lens of dynamic capabilities and adaptive marketing strategy. The research emphasizes the importance of organizational agility and digital transformation in the public transportation sector within a volatile business environment. The study employs a qualitative case study approach using semi-structured interviews with eight key informants from PT KAI, selected through purposive sampling. Informants include managers and operational staff from the divisions of facility, cleanliness, customer service, and centralized service control (PUSDALYAN). Data were analyzed using thematic analysis following Braun and Clarke’s six-step approach. Themes were developed based on the dynamic capabilities framework—sensing, seizing, and reconfiguring—and enriched through document analysis and service report triangulation. The findings reveal that PT KAI’s ability to sense customer behavior shifts, seize opportunities through adaptive marketing efforts, and reconfigure service systems using digital tools (e.g., CRM, service escalation) significantly contributes to organizational resilience. Customer-centric innovations and cross-functional collaboration were found to be key enablers in adapting to evolving passenger expectations. The study proposes a conceptual model illustrating how dynamic capabilities drive adaptive marketing strategies that enhance business resilience in the public transportation context. The insights offer both theoretical and managerial implications, particularly for public-sector organizations undergoing market transformation.
The Importance of Human Resource Management (HRM) in Improving Organizational Performance
Human resources have an important position in every organization because to achieve maximum organizational performance, it is necessary to utilize the resources it has, including human resources. Utilizing individuals in the organization to participate in maximizing organizational performance is the task of human resource management. This research aims to find out the importance of human resource management in improving organizational performance. This study uses a qualitative approach with the Miles and Huberman interactive analysis model. Qualitative data analysis is carried out interactively and continuously until it is complete, so that the data is saturated and consists of 3 main activities, namely: data reduction, data presentation, and conclusion drawn. Based on research, it is found that the importance of human resource management (HR) in improving organizational performance has proven to be significant in the context of business and management. HR management plays a crucial role in creating a healthy work culture, increasing employee motivation, and increasing the overall productivity of the organization. By paying attention to factors such as transformational leadership, employee development, diversity management, and results-based performance management. MSDM can create an effective work environment and ensure that organizations have a qualified and high-performing work team, so that it can face business challenges, increase competitiveness, and achieve long-term success.
Digital Transformation in Hospital Human Resources Management: Opportunities and Challenges
This literature review is expected to provide a more comprehensive understanding of the influence of digital transformation in hospital HRM, by highlighting the dimensions of opportunities, challenges, and future policy implications. This study will use a literature review approach to investigate the challenges and opportunities associated with digital transformation in human resource management (HRM). A literature review is a suitable approach to gain in-depth insight into a complex topic such as this by analyzing and synthesizing findings from various reliable sources. Data was analyzed using a thematic analysis approach to identify the main themes of each relevant article. Digital transformation in hospital human resource management brings both challenges and opportunities. Some of the main challenges include gaps in technology skills, difficulty in combining different systems, keeping data private and secure, and people resisting change. These issues need to be handled with the right approaches. At the same time, there are opportunities to make operations more efficient, use data to make better decisions, help employees develop new skills, and boost their engagement. This literature review offers useful information that can help hospital to create better digital transformation plans for their HR departments. This review implies that hospital should take a comprehensive approach by providing training, careful planning for system integration, strong data security rules, and good communication strategies to help people accept changes. By doing this, hospital organizations can better use digital tools to gain an edge over competitors and enhance their human resource management effectiveness.
Financial Literacy Among Gen Z: Understanding The Gaps And Opportunities
Financial literacy has become increasingly crucial in the modern world, particularly among younger generations, as they navigate the complexities of a globalized, digitalized economy. Generation Z (Gen Z), those born roughly between 1997 and 2012, are growing up in an era where financial decisions are increasingly influenced by digital platforms and access to financial tools. Despite the pervasive availability of financial information, studies indicate that many Gen Z individuals demonstrate limited financial literacy, which can impact their economic stability in adulthood. This study explores the level of financial literacy among Gen Z, identifying the factors that contribute to financial knowledge and the barriers to improving financial literacy. A mixed-methods approach was employed, combining both quantitative surveys and qualitative interviews to assess financial literacy levels and the sources of financial information utilized by Gen Z. The findings reveal a significant gap in understanding key financial concepts such as budgeting, saving, and investing, and highlight the influence of digital platforms and social media in shaping financial behaviors. The study also discusses the role of education, family background, and social factors in shaping financial literacy among this cohort. Based on these findings, the paper offers recommendations for improving financial literacy programs targeted at Gen Z, emphasizing the need for both formal education and digital platforms.
The Feasibility of Sate Madura MSME Digital Business Reviewed from Marketing and Accounting Strategies
This study aims to assess the feasibility of Sate Madura as a Micro, Small, and Medium Enterprise (MSME) in the digital era, focusing on marketing and accounting strategies. The research explores how digital platforms enhance market reach and how digital-based accounting improves financial transparency and decision-making. Using a qualitative descriptive approach, data were collected through interviews, observations, and documentation from selected Sate Madura MSMEs operating in Surabaya. The findings indicate that digital marketing strategies such as social media promotion and food delivery applications significantly increase customer engagement and sales volume. Meanwhile, the implementation of simple digital accounting systems helps MSME owners manage income, expenses, and profitability more effectively. This study concludes that the integration of digital marketing and accounting strategies contributes positively to the business feasibility and sustainability of Sate Madura MSMEs.
New Keynesian Basic Model: The Interaction of Monetary and International Trade
Exports and imports are essential components of international trade that significantly influence a country’s economic growth, including that of Indonesia. Various economic factors, both internal and external, can influence fluctuations in export and import values. This study aims to analyze the economic factors that significantly affect exports and imports in Indonesia. Utilizing secondary data from 1993-2023, the data processing method employs an Equation Model with a Two-Stage Least Squares (TSLS) approach. The estimation results of the export equation indicate that the exchange rate, inflation, investment, and imports have a positive and significant impact on exports in Indonesia. The estimation results of the import equation show that foreign exchange reserves have a positive but insignificant impact on imports, while gross domestic product and exports have a positive and significant impact on imports in Indonesia.
Exchange rate, Inflation, Foreign exchange reserves, Investment, GDP
The Role of Tutors as Learning Facilitators with a Psychosocial Approach Based on Character Education in PKBM Lingkaran
This study aims to explore the role of tutors as learning facilitators with a psychosocial approach based on character education in the Circle Community Learning Activity Center (PKBM). The background of this research is based on the high dropout rate and the importance of non-formal education that is responsive to the psychosocial needs and character of learning citizens. This study uses a qualitative approach with a phenomenological design, and data is collected through in- depth interviews, participatory observations, and documentation studies of tutors, students, and PKBM managers. The results of the study show that tutors play a role not only as material presenters, but also as mentors, motivators, and role models in building character values such as discipline, responsibility, and cooperation. Tutors are also able to flexibly adjust learning strategies according to the heterogeneous backgrounds and needs of students. Institutional support and the use of contextual psychosocial approaches also strengthen an inclusive and empowering learning process. This study recommends strengthening the capacity of tutors through character-based and psychosocial training to improve the quality of adaptive and transformative non-formal education.
Principal Leadership Style Towards Teacher Performance In Private Junior High Schools In Deli Serdang District
This study aims to analyze the leadership style of the principal in an effort to improve teacher performance at a Private Junior High School in Percut Sei Tuan District. The method used is qualitative with a case study approach. Data were collected through observation, in-depth interviews, and documentation collection. The results of the study indicate that principals who apply a transformational leadership style are proven to be more effective in increasing motivation, discipline, and innovation among teachers. In addition, the participatory leadership approach also makes a positive contribution to improving teacher performance through their involvement in the decision- making process. These findings provide valuable insights for principals in choosing the right leadership strategy to improve the quality of education.
Tax Avoidance Strategies in Indonesia: A Bibliometric Analysis of Trends and Patterns
Tax avoidance poses a persistent challenge to fiscal stability and equity, particularly in developing economies like Indonesia. This study aims to map the evolution of tax avoidance research in Indonesia using a bibliometric approach. A total of 159 peer- reviewed articles published between 1985 and 2024 were analyzed using VOSviewer and Biblioshiny to identify trends, influential authors, dominant themes, and research clusters. The findings reveal a significant increase in tax avoidance- related publications since 2015, driven by policy reforms, digital transformation, and global events such as the COVID-19 pandemic. Key themes include corporate governance, tax compliance, regulatory reform, and the integration of technologies like blockchain. The co-authorship and keyword analyses highlight the emergence of interdisciplinary collaborations and growing interest in transparency, tax justice, and digital innovation. This study provides a comprehensive overview of the academic landscape surrounding tax avoidance in Indonesia and offers valuable insights for researchers and policymakers. Strengthening governance, leveraging technology, and aligning with global tax standards are essential strategies to mitigate avoidance and enhance tax compliance.
Organizational Theories and Models in Digital Healthcare Startups
This study explores the daily information practices of librarians, focusing on their information needs, seeking behaviors, sources of informal interaction (information grounds), and information sharing activities, as well as how these factors contribute to their professional growth. Data Collection Methods. This research employs a library research method, relying on the systematic review and analysis of relevant scholarly literature, journal articles, books, and credible online sources related to librarians’ information practices. The literature was selected based on its relevance, recency, and academic credibility to ensure a comprehensive understanding of the topic.The collected literature was analyzed using content analysis techniques to identify recurring themes, conceptual frameworks, and theoretical perspectives that explain the information behaviors and social dynamics among librarians. The study reveals that librarians’ information practices are deeply embedded in both formal professional duties and informal social interactions. Information needs and sharing activities are shaped by the work environment, collaborative culture, and access to both physical and digital information grounds. The discussion elaborates on how these elements influence continuous learning, role adaptation, and knowledge dissemination within academic library settings.
The Role Of Human Resource Management In Improving The Performance And Skills Of Educational Personnel
This study aims to explore how human resource management (HRM) contributes to improving the performance and skills of educational staff in higher education. So far, more attention has been focused on lecturers, while the strategic role of educational staff has not been studied in depth. The study uses a descriptive qualitative approach. Data were obtained through semi-structured interviews, direct observation of managerial activities, and analysis of HRM policy documents from one state/private university in Indonesia. The analysis was conducted using the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. Validity was maintained through triangulation of sources and techniques, as well as member checking. The results show that HR management practices have not been fully integrated. Training programs are not yet based on specific needs, performance evaluations have not been linked to career development, and reward systems are still limited. Other challenges include high workloads, limited digital literacy, and lack of welfare support. However, supportive leadership and a positive work culture have a positive impact on motivation and performance. Planned, adaptive, and competency-based HR management is needed to improve the professionalism and productivity of education personnel sustainably in the university environment.
Transformational Leadership and Organizational Commitment in Improving Employee Performance
This study aims to analyze the influence of transformational leadership on improving employee performance through organizational commitment at the Population and Civil Registration Office (Disdukcapil) of Parepare City. Amid the challenges of digital-based public services, the role of leaders who can foster innovation and employee loyalty becomes increasingly crucial. A qualitative approach was employed through semi-structured interviews with 12 employees from various service divisions within Disdukcapil Parepare. The data were analyzed thematically using open coding and axial coding techniques with the assistance of NVivo software. Transformational leadership was proven to enhance affective commitment and employee loyalty, which in turn had a positive impact on the quality of civil administration services. Transformational leadership plays a key role in shaping a participatory work culture and improving employee performance through the strengthening of organizational commitment.
Social Media Marketing Strategies For Increasing Customer Engagement
Introduction. This study explores the strategic role of social media marketing in enhancing customer engagement. Utilizing a qualitative approach, data were collected through semi- structured interviews with business leaders who have successfully implemented social media strategies. Data Collection Methods. Thematic analysis revealed four key themes: the types of marketing strategies employed, the social media platforms utilized, methods for measuring success, and the challenges and advantages associated with social media use. Data Analysis. Thematic coding was used to interpret patterns and extract key insights that inform strategic practice. Results and Discussion. Findings indicate that effective social media marketing strategies—such as consistent content creation, interactive communication, and personalized customer experiences—significantly contribute to increased customer engagement. Conclusion. The study underscores the importance of adapting marketing strategies to the dynamic nature of social media platforms to foster meaningful customer relationships.
Dashboard Data Analysis and Financial Reporting Based on Google Spreadsheet (Case Study of Bam’s Barbershop MSME)
MSMEs play an important role in the Indonesian economy, but many still face obstacles in recording transactions and preparing financial reports according to standards. MSME Bams Barbershop, for example, still uses manual recording through notebooks and mobile phones, which makes it difficult to report accurately and on time. This study aims to develop dashboard for data analysis and financial reporting based on Google Spreadsheet in accordance with SAK EMKM. The method used is descriptive qualitative with interview, observation, and documentation techniques, as well as the System Development Life Cycle (SDLC) approach. The system feasibility evaluation uses the TELOS method. The system developed includes a worksheet of account lists, general journals, ledgers, trial balances, profit and loss statements, financial position statements, and Notes to the Financial Statements, as well as additional features such as customer recaps, service packages, and automatic bonus calculations. The dashboard result can help for data transaction analysis to help the owner. The system also produce financial reports automatically, accurately, and according to standards. The feasibility evaluation shows that this system is feasible to be implemented from technical, economic, legal, operational, and time aspects, and can be implemented effectively in MSME operations.
Uncovering Sustainability Intentions and Motivations of Islamic Banking Customers in Indonesia: A Study of Single-Dual Customers
Despite Islamic banking's resilience and growth in Indonesia, its adoption remains low. This study explores the continuance intentions of single (Islamic-only) and dual (Islamic and conventional) banking customers, examining their motivations and challenges. A literature review was conducted, analyzing academic studies, industry reports, and financial data on Islamic and conventional banking in Indonesia. The analysis compares the continuance intentions of single and dual customers, identifying key motivational differences. The study also evaluates challenges, such as low public awareness of Islamic banking principles, and assesses strategic recommendations for improving customer retention. The findings reveal that single customers have higher continuance intentions due to intrinsic religiosity and alignment with Islamic values, whereas dual customers show lower loyalty, influenced by transactional benefits. A major barrier to adoption is the lack of customer education on Islamic banking’s operational differences from conventional banking. The study recommends enhancing public awareness, reinforcing Sharia-compliant branding, and leveraging Islamic banking’s competitive advantages. Based on result, low adoption stems from limited public understanding of Islamic banking's principles and advantages. To boost growth, Islamic banks should enhance Sharia-compliant branding, improve transparency, and promote their ethical banking model. Future empirical studies should validate these findings.
The Influence of Organizational Culture and Work Motivation on Employee Performance
This study aims to analyze the influence of organizational culture and work motivation on employee performance within public service institutions. Organizational culture and work motivation are two essential factors that can drive employee productivity, especially in service delivery to the public. This research employs a qualitative approach using a case study method. Data were collected through in-depth interviews and direct observation of employees. Data were analyzed thematically through the processes of data reduction, data presentation, and conclusion drawing. The findings indicate that a positive organizational culture—such as openness, collaboration, and responsibility—enhances employee work motivation. Strong motivation, both intrinsic and extrinsic, plays a crucial role in improving performance, particularly in service efficiency and community satisfaction. A combination of supportive organizational culture and high work motivation significantly contributes to improved employee performance in the public sector.
Unveiling the potential of artificial intelligence in fraud detection: Trends and insights from a bibliometric perspective
Digital transaction fraud is a growing concern that requires scalable detection solutions. Artificial Intelligence (AI) provides practical tools for uncovering complex fraud patterns through large-scale data analysis. This study conducted a bibliometric analysis of publications from 2013 to 2024, following the PRISMA protocol. Relevant literature was retrieved from major academic databases, with a focus on AI applications in fraud detection. The data were analyzed using VOSviewer to identify keyword trends, research clusters, country-level contributions, and collaboration networks. The findings reveal a significant rise in scholarly interest in recent years, with the financial and banking sectors as the primary application areas. Research is primarily dominated by developed countries, especially the United States, with universities acting as key research and funding centers. However, challenges remain, including limited access to quality datasets, the complexity of AI models, and ethical concerns related to data privacy and algorithmic fairness. AI shows strong potential in enhancing fraud detection; however, further research needs to address the technical and ethical obstacles to its broader implementation.
The Influence of CEO Characteristics and Green Innovation on Financial Performance
Coal companies today are not only required to generate profits but also to demonstrate leadership that is responsive to change and committed to environmental sustainability. In this context, CEO characteristics and green innovation are considered two key factors that may influence a company’s financial performance. This study aims to examine whether CEO education and experience, as well as green process and product innovation, affect financial performance. The object of this study is coal sub-sector companies listed on the Indonesia Stock Exchange during the 2022–2023 period. The data used in this study were obtained from the companies’ annual reports and sustainability, and were analyzed using the multiple linear regression method. The findings reveal distinct patterns in everyday information needs between early-career and more experienced librarians. Newer librarians' needs fell into personal, general, and official categories, whereas seasoned librarians were more engaged in information behaviors linked to full professional participation. Participants reported obtaining information through various channels, including the Internet, colleagues, media, and formal institutions. The concept of information grounds—spaces where librarians interact and share knowledge—was defined by the interplay of place, content, and social connections. Information sharing emerged as a vital component within these environments. Conclusion. The research results show that green products, green processes, CEO education, and CEO experience have an impact on financial performance.
Financial Performance: Good Corporate Governance, Environmental Performance, Environmental Costs, and Firm Size
In recent years, basic and chemical industry companies have become one of the industries that contribute to gross domestic product in Indonesia. The average net profit of basic and chemical industry companies experiences a fluctuating trend that can affect the company's financial performance. The condition of decreasing profits can cause the financial performance of basic and chemical industry companies to decline, so it needs to be a concern for investors in determining their investment. The population of the study includes 111 companies, from which a sample of 8 companies was selected using purposive sampling. To analyze the data, a panel data regression approach was employed. Based on model selection criteria, the random effects model was identified as the most appropriate specification. Furthermore, a series of classical assumption tests were conducted to ensure the validity and robustness of the model. The result indicate that good corporate governance, as measured by institusional ownership and the proportion of independent commissioners, does not have a significant effect on financial performance. Environmental performance, as measured by the PROPER rating, has a significantly positive effect on financial performance. Meanwhile, environmental costs and firm size have a significantly negative effect on financial performance. The findings suggest that investors should consider key aspects in making invesment decisions, including institutional ownership, independen commissioners, environmental performance, environmental costs, and firm size on financial performance.
The Effect of Firm Size, solvency and Efficiency ratios on firm value with profitability as mediating variable: Evidence from the basic chemical subsector in Indonesia (2019-2023)
The firm value of manufacturing companies, particularly in the basic chemical subsector, plays a critical role in reflecting market perception and investment potential. This study aims to examine the effect of firm size, solvency, and efficiency on firm value, with profitability as a mediating variable. The research employed a Quantitative approach using panel data from 14 companies listed in the Basic Chemical subsector (B111) on the Indonesia Stock Exchange during 2019–2023 as a sample. The data were analyzed using panel regression via EViews 12. Firm size was found to significantly influence profitability and firm value. However, solvency and efficiency showed no significant effect on either profitability or firm value. Mediating analysis indicated that profitability mediates the effect of firm size on firm value, but not for solvency or efficiency. Firm size is a strategic factor in improving both profitability and firm value in the basic chemical industry. The mediating role of profitability is limited and not applicable across all financial variables analyzed.
Human Resource Management and Competency Issues in Bali's Rural-Urban Migration
Rural-to-urban migration has become a dominant trend in developing regions, including Indonesia, where labor mobility is driven by disparities in economic opportunity and access to formal employment. In the context of Bali, rural populations increasingly migrate to urban centers in search of improved livelihoods. However, this movement often exposes migrants to significant competency challenges, including technical skill shortages and inadequate soft skills, which hinder their integration into formal labor markets. This study investigates how human resource management (HRM) practices respond to these challenges and facilitate the professional development and labor inclusion of rural migrants in Bali’s urban settings. This study adopted a qualitative phenomenological research design to deeply explore the lived experiences of rural migrants and human resource professionals. Semi structured interviews were conducted with participants comprising rural- to-urban labor migrants currently employed in urban settings, as well as HR managers from diverse organizational contexts. A purposive sampling strategy was employed to ensure the inclusion of information-rich cases and to capture a wide range of perspectives. Data were analyzed following phenomenological procedures, beginning with the transcription of interview recordings and horizonalization to identify significant statements. The findings reveal clear patterns of competency gaps among rural migrants, with most lacking both domain-specific technical skills and essential soft skills such as communication, adaptability, and workplace discipline. These deficiencies frequently resulted in initial employment within the informal sector. Nevertheless, human resource management practices especially onboarding programs, in-house training, and mentoring initiatives were identified as key enablers of professional integration. Additionally, the role of informal learning environments, including peer networks and community-based knowledge exchange, was significant in enhancing migrants’ workplace adaptation and identity formation. The study underscores the need for HRM frameworks that are inclusive and responsive to the unique needs of rural migrants, particularly in the context of urban labor market demands. This study concludes that competency challenges among rural-to-urban migrants in Bali represent a critical barrier to full labor market integration. Human resource management plays a pivotal role in addressing these barriers through strategic onboarding, reskilling, and continuous professional development. The proposed conceptual model offers practical insights for policymakers and HR practitioners to better align workforce strategies with the realities of labor migration. Broader institutional support is required to scale these interventions and ensure sustainable, inclusive labor development in urban Bali.
Token Economy to Reduce Aggressive Behavior in Students with Emotional Problems
The purpose of this study was to reduce aggressive behavior in elementary school students with emotional problems through the token economy method. The intervention was conducted on first-grade students aged 7 years and 6 months who exhibited aggressive behavior, such as hitting peers and shouting, as well as difficulty managing angry emotions. The study used a case study approach with a single-subject A-B (baseline–intervention) experimental design. The subject was a first-grade elementary school student aged 7 years and 6 months who exhibited aggressive behavior such as hitting, shouting, and pushing tables. The token economy intervention was conducted over 10 sessions, with tokens given as positive reinforcers for adaptive behavior. Data collection was conducted through direct observation, interviews, and psychological assessments. Descriptive quantitative analysis was used to calculate and compare the frequency of aggressive behavior between the baseline phase and the intervention phase. Data were presented in frequency tables and trend graphs. Additionally, a difference test was conducted using Percentage Change Statistics (PCS) analysis on hitting, shouting, and pushing the table behaviors. The results showed a significant decrease in aggressive behavior. Hitting and pushing the table behaviors decreased by 100%, while shouting behavior decreased gradually to 50%. The average SPP showed a total decrease of 83.3%, indicating the effectiveness of the intervention. The token economy intervention was proven effective in reducing aggressive behavior in students with emotional problems. This strategy can be applied by teachers and school psychologists as a practical approach to managing children's behavior.
The Effect Of Profitability, Company Growth, Liquidity, Maturity, And Collateral On Bond Ratings In The Financial Sector Rated On PEFINDO
Bond ratings are key benchmarks for assessing credit risk, guiding investment decisions, and shaping financing strategies. This study analyzes the effect of five -specific variables— profitability, company growth, liquidity, bond maturity, and collateral—on bond ratings of financial sector rated on PEFINDO. This Research also explores which indicators most influence bond ratings and whether the results are consistent with signaling theory or agency theory. The data was obtained using documentation techniques, specifically financial reports of financial sector firms assessed by PEFINDO from 2019 to 2023. The population of this study consists of 41 firms, with 14 shortlisted firms through purposive sampling. Panel data regression analysis was conducted, and the random effects model was selected as the most appropriate based on model specification tests. To ensure the validity of the model, classical assumption and all statistical analyses were carried out using EViews 12. This study shows that profitability and maturity significantly affect bond ratings. However, factors such as company growth, liquidity, and collateral have no significant impact. This study supports signaling theory rather than agency theory. This indicates that bond investors in Indonesia focus on detailed financial information when making investment decisions. This study finds that profitability and maturity are significant determinants of bond ratings, whereas company growth, liquidity, and collateral show no significant impact. This supports signaling theory rather than agency theory. Future research should consider variables such as credit risk measures, corporate governance metrics, and macroeconomic conditions
Exploring the Impact of Family Financial Socialization on Household Money Management
Family financial socialization is the initial process in the formation of individual financial behavior. Parents play a crucial role in instilling financial values, knowledge, and habits that influence overall family financial management. Data were collected through a systematic literature review of scientific articles from 2015-2022 from Scopus, Google Scholar, and other databases, with a focus on keywords related to family financial socialization and financial management. The articles were analyzed using a content approach, identifying the relationship between parents' financial socialization practices and family financial management behaviors, such as saving, budgeting, and expense management. Good financial socialization, such as regular conversations and parental role models, contributes to the formation of positive financial habits in the family. Families that actively discuss their finances tend to be better financially prepared and better able to avoid financial crises. Financial socialization within the family significantly influences the quality of household financial management. Parents' active role in financial education needs to be strengthened to foster a more financially literate and independent generation.
The Influence of Corporate Social Responsibility and Good Corporate Governance on Financial Distress (A Case Study of Consumer Goods Sector Companies Listed on the Indonesia Stock Exchange for the 2018–2020 Period)
This study aims to examine the influence of Corporate Social Responsibility (CSR) on the likelihood of financial distress, as well as the impact of Good Corporate Governance (GCG)—specifically institutional ownership, managerial ownership, audit committee, and independent board of commissioners—on the probability of financial distress. The research focuses on companies in the consumer goods sector listed on the Indonesia Stock Exchange during the 2018–2020 period. The research population consists of 50 companies. Samples were selected using a purposive sampling method, resulting in 147 firm-year observations over a three-year period. Logistic regression analysis was employed to examine the relationship between the independent variables (CSR and GCG components) and financial distress. The findings indicate that Corporate Social Responsibility has a negative effect on financial distress, suggesting that higher CSR engagement reduces the likelihood of financial distress. In contrast, institutional ownership, managerial ownership, audit committee, and independent commissioners do not have a significant impact on financial distress. CSR plays a role in reducing financial distress among consumer goods companies, while the selected components of Good Corporate Governance do not show a significant influence.
Qualitative Study on Bank Health Perception in PT BPD Bali
This study explores stakeholder perceptions of bank health in the context of PT Bank Pembangunan Daerah Bali (BPD Bali), focusing on how financial, managerial, relational, and cultural dimensions shape the perceived soundness of a regional banking institution. The study examines how these perceptions reflect broader socio institutional realities and influence trust, legitimacy, and institutional sustainability. A phenomenological qualitative study was conducted using purposive sampling. Data were collected through in depth semi structured interviews and supported by a qualitative document analysis of the official 2024 Annual Report of PT BPD Bali to contextualize stakeholder narratives with institutional performance metrics and regulatory evaluations. Interview transcripts were analyzed using open and axial coding techniques to identify thematic patterns. Triangulation with findings from the Annual Report ensured consistency between stakeholder perspectives and documented institutional data, enhancing the depth and credibility of the analysis. The findings reveal that stakeholders perceive PT BPD Bali as a financially sound, professionally managed, and culturally embedded institution. While financial indicators such as ROA, CAR, and NPL confirm technical soundness, perceptions are primarily shaped by relational trust, consistent governance, and alignment with local values and regional development missions. The congruence between formal evaluations and stakeholder interpretations underscores the importance of institutional legitimacy in defining bank health. Based on the results, the study proposes a multidimensional perspective of bank health that integrates formal performance assessments with stakeholder perceptions and socio cultural embeddedness. This perspective contributes to the development of a more comprehensive and contextually relevant framework for evaluating the sustainability of regional financial institutions in Indonesia.