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Performance Based Budgeting carried out in Indonesian private higher education found lots of constraints. Apart from factors of cultural work, leadership, and negative perceptions of the community academics, obstacles, and budget limitations are big challenges. This study examines field data related challenge of performance-based budgeting in Indonesian private higher education in particular linked with budget limitations. This study uses a quantitative method with an equipped open questionnaire for getting input about the implementation of performance-based budgeting that is recommended in finance management finance in Indonesian private higher education. Respondents were heads of financial management at 213 private universities in Indonesia. Statistical results show that budget limitations have a significant negative effect on performance-based budgeting in terms of performance orientation of -0.824, implementation flexibility of -0.634, and functional approach of -0.654. Furthermore, proposal optimization of performance-based budgeting with challenging Budget limitations is discussed.

This research aims to find out how sharia reporting is disclosed by sharia commercial banking using variable indicators such as liquidity, leverage, size of the sharia supervisory board, awards, and company size. This research was conducted on sharia banks registered with the Financial Services Authority (OJK) Indonesia from 2017 to 2022. The method used in data collection was a purposive sampling method and a sample of 14 sharia banks registered with the Financial Services Authority (OJK) was obtained. The results show that the variables liquidity, rewards and company size have a positive and significant impact on the disclosure of Islamic Social Reporting, while the variables leverage and size of the sharia supervisory board have no effect on Islamic Social Reporting disclosure. The research concludes that to increase the impact of Islamic Social Reporting, companies need to increase current assets to maintain liquidity, obtain awards, and increase total assets as a company size. Therefore, disclosing Islamic Social Reporting at each institution is very important to attract public attention regarding the company's excellence and performance, and this disclosure can be beneficial for the company's future.

This research aims to determine the effect of Islamic leadership, organizational culture, motivation, work environment, and job satisfaction on employee performance. Utilizing a quantitative approach, data was gathered through a survey method using a Likert-type scale with 5 rating options. The population in this study was all the employees of Universitas Muhammadiyah Purwokerto as many as 721 and the sample of 142 respondents was conveniently selected for this research.  In this study the technique of analyzing the data using multiple regression analysis and the coefficient of determination test R2. Research results indicate that while organizational culture has no significant effect on employee performance, Islamic leadership, motivation, the work environment, and job satisfaction all positively and significantly affect employee performance. The findings of this research offer insights that can enhance employee performance within organizations. The independent variables Islamic leadership, organizational culture motivation work environment, and job satisfaction have an impact on 69.6% of the employee performance variable at Universitas Muhammadiyah Purwokerto and factors not covered in this study will have an impact on the remaining 30.4% of the employee performance variable. Organizations should prioritize enhancements in Islamic leadership, organizational culture, motivation, work environment, and job satisfaction to achieve this. Strategies for improvement may include fostering learning and development opportunities for employees, cultivating a positive and supportive workplace atmosphere, and providing competitive compensation and benefits packages.

The Covid-19 pandemic suffocated operations of organizations globally. Individually, employees were affected in the way they executed their daily duties. This paper attempted to assess the effect of occupational health and safety, work environment, organizational culture, transformational leadership and motivation on employee performance in the post Covid-19 pandemic among civil servants in Malawi. It’s a quantitative research method that has used saturation sampling technique to have a sample size of 170 respondents. Data was collected through an on-line structured questionnaire. The analysis technique used was multiple linear regression analysis through Statistical Program for Social Science (SPSS) program version 26. On the one hand, the research results show that occupational health and safety has a positive and significant effect on employee performance, similarly, work environment has a positive and significant effect on employee performance. On the other hand, organizational culture has no effect on employee performance among civil servants in Malawi. In the same vein, transformational leadership has no effect on employee performance and motivation has no effect on civil servants’ performance in the post Covid-19 pandemic Malawi. Most importantly, this study gives treasured insights into the features prompting employee performance in the aftermath of the Covid-19 pandemic Malawi. The outcomes of this study guide organizations to understand the aspects of occupational health and safety, work environment, organizational culture, leadership style and motivation that contribute to improved employee performance during and after the pandemic in the public sector.