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This study investigates the impact of digital transformation leadership and customer agility on the performance of small and medium-sized enterprises (SMEs) in the Riau Islands, Indonesia. SMEs are pivotal to economic growth, yet they often face challenges in adapting to rapidly changing market conditions. Employing a sustainable development theory framework, the research explores how effective leadership in digital transformation and an agile approach to customer engagement can drive better performance outcomes. Findings reveal that while customer agility does not significantly correlate with SME performance, strong digital transformation leadership and well-implemented digital strategies initiatives are play crucial roles in enhancing operational effectiveness and performance. Study result highlights the necessity for SMEs to focus on cultivating innovative leadership that embraces digitization and developing strategies that respond swiftly to evolving customer needs. This research underscores the importance of integrating digital practices as a core component of sustainability efforts within SMEs. Ultimately, embracing effective digital transformation leadership is essential for SMEs seeking to thrive in increasingly competitive environments. The study recommends that future research should examine additional factors that may influence the performance of SMEs, providing a broader understanding of the dynamics at work in this critical sector.

This study seeks to assess patient satisfaction by examining the impact of trust, service quality, and hospital Sharia compliance on patient loyalty at Sharia hospitals in Pekanbaru City, Riau Province. The study takes an Islamic perspective and aims to enhance competitiveness by focusing on the development of high-quality and dependable services. The research uses structural equation modeling, a statistical methodology that combines quantitative data and qualitative causal assumptions to assess and estimate causal links. The study employed a questionnaire to gather primary data from 342 respondents, including patients. The research findings are as follows: (1) Trust has a positive and significant impact on patient loyalty. (2) Service quality does not have a significant impact on patient loyalty. (3) Sharia compliance has a positive and significant impact on patient loyalty. (4) Trust has a positive and significant impact on patient satisfaction. (5) Service quality has a positive and significant impact on satisfaction. (6) Sharia compliance has a positive and significant impact on satisfaction. (7) Satisfaction positively and significantly mediates the effect of trust on loyalty. (8) Satisfaction positively and significantly mediates the influence of service quality on patient loyalty. (9) Satisfaction positively and significantly mediates the influence of Sharia compliance on loyalty. (10) Satisfaction has a positive and significant influence on loyalty.

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

This study aims to determine the effect of family environment, religiosity, and Islamic religious education on anti-corruption behavior at SMKN 2 Garut. This study uses a quantitative approach. The subjects of this study were 105 students who were selected by accidental sampling technique. The quantitative research method uses non-probability sampling, and a sample of 105 respondents is obtained. The analytical tool used is path analysis, and the hypothesis uses a significance test using the PLS-SEM analysis tool. Family environment, religiosity, and Islamic religious education can influence anti-corruption behavior by 41.2%. This study found that family environment and religiosity can directly influence anti-corruption behavior for students at SMKN 2 Garut. Family environment and religiosity can also indirectly affect the anti-corruption behavior of students at SMKN 2 Garut through Islamic religious education. Efforts to eradicate corruption are not an easy task. Efforts to eradicate corruption certainly cannot be the responsibility of law enforcement and the government but also the shared responsibility of all state components. Therefore, efforts to eradicate corruption must involve all relevant stakeholders in the family environment where the first learning occurs in a student's life.

The purpose of this study is to determine the impact of assets value added and assets liquidity to stock liquidity in the context and evidence in Indonesia and in relatively different situations and conditions. The novelty of this research is in the assets value added using net value-added measurements, the research was conducted in the context and evidence in Indonesia, this research was conducted in two different situations, namely 2018-2019 (before the corona virus occurred) and 2020 (the corona virus occurred). The contribution of this research fills the narrow research gap in the field of stock liquidity from the perspective of assets value added in the context and evidence in Indonesia. The population in this research are entities listed on the Indonesia Stock Exchange with a research sample of entities categorized as manufacturing entities, research year 2018-2020, data analysis methods in this research used multiple regression, moderate regression (MRA). Main Findings: (i) Assets Value Added, Assets Liquidity and Information Asymmetry simultaneously effect Stock Liquidity. (ii) Stock Liquidity is positively impacted by Assets Value Added. (iii) Stock Liquidity is negatively impacted by Assets Liquidity. (iv) Information asymmetry weakens the impact of Assets Value Added to Stock Liquidity. (v) Information asymmetry strengthens the impact of Assets Liquidity to Stock Liquidity. The results of this study provide evidence in favor of information asymmetry theory and signal theory.

Indonesia's welfare state has not been realized to date because of many challenges, obstacles, or threats. One of the many challenges is illegal circulation (without a permit) and drug abuse, which is increasingly massive and systematic. Drug crimes have been carried out systematically, massively, and continue with the target of thousands and even tens of thousands of Indonesian people becoming users and dealers every year. As a result of drugs, every year, 15,000 young people in Indonesia die from drugs. Even the data from the National Narcotics Agency (BNN) shows 40-50 people per day die from drugs, and losses due to drugs reach Rp 63.1 trillion annually. This paper aims to build a critical approach to the function of BNN in preventing and eradicating drug criminal actions in Indonesia.

This paper aims to evaluate the regulation model for filing an action pauliana lawsuit by creditors to revoke the debtor’s legal actions prior to the declaration of bankruptcy. The research method used is normative juridical. The results show that the model for regulating the authority of creditors who wish to file an actio pauliana lawsuit against debtors in bankruptcy law can be done by making changes to Law Number 37 of 2004 concerning Bankruptcy by adding an article which regulates the procedural law of how a creditor can file a lawsuit. action pauliana in the following way: Creditors who acknowledge the existence of a Debtor's legal action, which is not required to be carried out within one year before the bankruptcy decision is pronounced, may submit an application to the Supervisory Judge by attaching valid evidence so that the Supervisory Judge will issue a ruling concerning the Debtor's legal action is in one year before the bankruptcy decision is pronounced, is not mandatory and shall be revoked.

The main objective of this paper is analyzing the influence of islamic law on corruption perceptions and its impact on public trust in the city of Bandung, Indonesia. This research is located in Bandung with the research subject is the people of the city of Bandung who have an identity card. The sampling technique used in this study is non-probability sampling and the sample used is purposive sampling, namely the sample is selected by giving certain conditions to respondents who have met the sample criteria. The sample in this study was 100 people, then for the data analysis technique in this study using the SMART-PLS version 3 application software. The main finding is Islamic law and perceptions of corruption simultaneously affect public trust by 79.7%, the rest is influenced by variables that are not used in this study.

For more than 75 years of enactment of the Dutch Criminal Code (KUHP), the legality principle contained in Article 1 Paragraph (1) of the Criminal Code is applied rigidly in Indonesia. This rigidity is now perfected with the model of the Judicial Pardon which can be imposed after examination and proof that leads to the conclusion that the defendant is legally and convincingly proven guilty of committing the crime charged by the Public Prosecutor. However, because there are several basic considerations as guidelines for sentencing, namely the lightness of the act, the personal circumstances of the perpetrator, the circumstances at the time of the commission of the crime, the aftermath, and incapacity that can be forgiven, as well as aspects of humanity and justice, grant judges the authority not to impose a crime or impose action against the defendant, so that the decision model perfects the principle of legality in modern sentencing, and is expected to solve the problem of the excess number of inmates from prisons. This research was conducted using the normative legal research (qualitative legal research) method by conducting a juridical study of data sources originating from the legal principles contained in the Criminal Code of several countries. This research is expected to find clearer arrangements and formulations of dictum decisions for fair legal certainty.

This research was conducted to determine the effect of mudharabah and musharakah financing on net profit of Islamic commercial banks in Indonesia. This study uses the annual financial statements of Islamic commercial banks obtained from the Financial Services Authority and annual reports on the website of Islamic commercial banks for the period 2010-2019. The test results found that mudharabah financing had a significant effect on the net profit of Islamic banks, this also strengthened Islamic social responsibility of Islamic commercial banks. But unlike mudharabah financing, musharakah financing actually has a negative effect on the net profit of Islamic commercial banks, which means that the higher the Islamic bank distributes musharakah financing, the rate of profit will decrease which results in the weakening of Islamic social responsibility disclosure. It is recommended that Islamic banks exercise greater caution when selecting consumers for mudharabah financing, as this type of financing carries a higher risk but also a higher profit share if the financing is successful. This research has a limitation in that it focuses exclusively on Islamic commercial banks in Indonesia, although additional research might be conducted by sampling Sharia Business Unit and Sharia Rural Bank.

This study aims to identify, rationalize and resolve the issue of labor competitiveness as human capital in organizations/companies from the perspective of human capital management in Indonesia. This study uses qualitative methods, observation or document study to collect data and analyze the data descriptively which is used to examine the condition of the object under study. The secondary data used in this study is aimed at supporting the primary information that has been obtained. The results of the study indicate that the competitiveness of the workforce as human capital is a workforce that has the ability to work, work skills and employability to develop a more effective and efficient work system in order to increase work productivity. This can be built and created through quality education and skills training programs based on information and communication technology (ICT) by encouraging vocational education and training, apprenticeships, and competency certification for students in the field of national education.

The purpose of this study investigate effect of investment decisions, tax management on stock liquidity and investigate the effect of investment decisions, tax management on stock liquidity which moderated by liquidity. Novelty in the study is on the measurement of tax management variables, the contribution of this study is to introduce a new measurement of tax management and to provide information about investor responses and prospective investors in the stock market on tax management by companies in the context of Indonesia. The population of this study is manufacturing companies listed on the Indonesia Stock Exchange, determination of study samples using purposive sampling method with the criteria listed before 2015, complete data and non-delisting so as to obtain 127 manufacturing companies  with 5 years observation year (2014-2018) and obtained 635 company years data, multiple regression analysis and moderate regression analysis (MRA) were used in this study. Research findings: 1) Investment Decisions, Tax Management simultaneously influences and significant affects Stock Liquidity. 2) Investment Decisions have an effect and significant on Stock Liquidity. 3) Tax Management has an effect and is not significant on Stock Liquidity. 4) The effect of Investment Decisions on Stock Liquidity is not moderated by liquidity. 5) The effect of Tax Management on Stock Liquidity is not moderated by liquidity.