http://ije3.esc-id.org/index.php/home/issue/feedInternational Journal of Economy, Education and Entrepreneurship (IJE3)2026-05-30T16:17:22+00:00Khaerumankhaeruman@esc-id.orgOpen Journal SystemsIndexinghttp://ije3.esc-id.org/index.php/home/article/view/461EXPLORATION OF GLOBAL LEADERSHIP IN BUILDING EMPLOYEE ENGAGEMENT IN MULTINATIONAL COMPANIES IN BEKASI CITY2026-05-09T14:00:29+00:00Sumarsid Sumarsidmarsiddpk05@gmail.com<p>This study aims to explore the role of global leadership and organizational culture in building employee engagement in multinational companies in Bekasi City. The approach used was qualitative with exploratory descriptive methods. Data were collected through in-depth interviews, observations, and documentation, then analyzed using NVivo software to identify key themes. The results showed that adaptive, communicative, and participatory global leadership can increase employee trust and engagement. In addition, an inclusive, collaboration-oriented organizational culture that upholds the value of integrity has proven to be an important factor in creating a conducive work environment. This study also found a synergy between global leadership and organizational culture in strengthening employee engagement, both emotionally, cognitively, and behaviorally. However, there are still challenges in implementation that are not evenly distributed across all levels of the organization. Therefore, companies need to develop an integrated strategy by strengthening cross-cultural leadership and internalizing organizational values. This study provides theoretical and practical contributions to the development of human resource management in multinational companies.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Sumarsid http://ije3.esc-id.org/index.php/home/article/view/474THE EFFECT OF FIRM SIZE, LEVERAGE, AND PROFITABILITY ON FIRM VALUE WITH SYSTEMIC RISK AS A MODERATING VARIABLE IN BANKING COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE DURING 2021-20252026-05-30T16:17:22+00:00Heri Susantodataheri2022@gmail.comHari Gursidadataheri2022@gmail.comRetno Martanti Endah Ldataheri2022@gmail.com<p>This study aims to examine the effect of firm size, leverage, and profitability on firm value with systemic risk as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2021–2025 period. The research employed a quantitative approach using panel data, combining time-series and cross-sectional data. Panel data regression with the Moderated Regression Analysis (MRA) approach was applied to analyze the relationships among variables. The findings indicate that firm size has a positive but insignificant effect on firm value, implying that asset scale is no longer the primary consideration for investors in assessing banking firms. Leverage shows a negative and significant effect on firm value, indicating that high debt levels increase investors’ perceptions of financial risk. Profitability demonstrates a relatively weak influence on firm value in the baseline model. However, after systemic risk is incorporated as a moderating variable, the relationships among variables become more dynamic and significant. Systemic risk strengthens the effect of profitability and mitigates the negative impact of leverage on firm value, while weakening the influence of firm size. These results confirm that firm value in the modern banking industry is determined not only by internal financial fundamentals but also by external conditions and financial system stability. Therefore, banking companies need adaptive strategies through effective risk management, operational efficiency, and stronger resilience to systemic pressures in order to enhance firm value sustainably</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Heri Susanto, Hari Gursida, Retno Martanti Endah Lhttp://ije3.esc-id.org/index.php/home/article/view/473THE EFFECT OF SUSTAINABILITY REPORT DISCLOSURE, GREEN ACCOUNTING AND CAPITAL INTENSITY ON THE COMPANY'S FINANCIAL PERFORMANCE2026-05-28T02:19:43+00:00Siti Nurfadlilahnurfadlilah20022@gmail.comYuli Novitasarinurfadlilah20022@gmail.comMiri Ardiansyahnurfadlilah20022@gmail.com<p>In the era of increasing globalization, companies are no longer judged solely on their financial performance, but also on the social and environmental impact they generate. Therefore, the disclosure of sustainability reports, the implementation of green accounting, and capital intensity are important factors in evaluating the company's performance. This study aims to analyze the influence of sustainability report disclosure, which consists of economic, social, and environmental dimensions, as well as green accounting and capital intensity, on the company's financial performance as measured by Return on Assets (ROA). This study uses a quantitative method using secondary data obtained from the annual reports and sustainability reports of manufacturing companies listed on the Indonesia Stock Exchange for the period 2020–2024. The sampling technique used was purposive sampling, while the data was analyzed using multiple linear regression analysis with the help of SPSS statistical software. The results show that the social dimension of sustainability reports, environmental dimensions of sustainability reports, and capital intensity have a significant influence on the company's financial performance, while the economic dimension of sustainability reports and green accounting do not have a significant effect on financial performance. However, at the same time, all variables have a significant effect on the company's financial performance. These findings show that a company's financial performance is not influenced by a single factor, but by a combination of various aspects of sustainability and overall management of the company's resources</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Siti Nurfadlilah, Yuli Novitasari, Miri Ardiansyahhttp://ije3.esc-id.org/index.php/home/article/view/471INTEGRATING EMOTIONAL INTELLIGENCE, SOCIAL INFLUENCE, AND VALUE ALIGNMENT IN SUSTAINABLE CONSUMER BEHAVIOR: EVIDENCE FROM GENERATION Z IN URBAN INDONESIA2026-05-21T17:10:51+00:00Rumna Rumnarumna@unb.ac.idHari Gursidarumna@unb.ac.idDoni Wihartikarumna@unb.ac.id<p>This study examines the determinants of Sustainable Consumer Behavior (SCB) among Generation Z students in Bogor City, focusing on Emotional Intelligence (EI), Social Influence (SI), and Perceived Value Alignment (PVA). Using a quantitative, cross-sectional survey, 400 university students completed structured online questionnaires. Data were analyzed through SEM-PLS, assessing both measurement and structural models. Results indicate that Emotional Intelligence is the strongest predictor of SCB, followed by Perceived Value Alignment, while Social Influence exerts a smaller yet positive effect. The model explains 82.1% of the variance in SCB, demonstrating substantial predictive power. Discriminant validity assessments revealed high correlations among constructs, suggesting conceptual overlap. The study extends the Theory of Planned Behavior by integrating affective, value-based, and social dimensions in a post-digital context. Findings provide practical guidance for policymakers, marketers, and sustainability advocates in promoting sustainable consumption among digitally engaged youth</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Rumna Rumna, Hari Gursida, Doni Wihartikahttp://ije3.esc-id.org/index.php/home/article/view/470THE RELATIONSHIP BETWEEN WORK DISCIPLINE, ORGANIZATIONAL COMMITMENT, AND JOB SATISFACTION TOWARD ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) AMONG VOCATIONAL HIGH SCHOOL EDUCATORS IMPLEMENTING THE REGULAR GOVERNMENT-FUNDED TEACHING FACTORY PROGRAM IN JOMBANG REGENCY2026-05-21T04:55:20+00:00Sholichatun Aisah Rahmawatisholichatunaisyah@gmail.comSaiful Anwarsholichatunaisyah@gmail.comIchwani Siti Utamisholichatunaisyah@gmail.com<p>This study aims to analyze the relationship between work discipline, organizational commitment, and job satisfaction toward Organizational Citizenship Behavior (OCB) among teachers of Vocational High Schools (SMK) implementing the Government Assistance Teaching Factory (TeFa) Regular Program in Jombang Regency. OCB refers to voluntary work behavior that exceeds formal job responsibilities and contributes to organizational effectiveness. In the context of vocational education, particularly in the implementation of Teaching Factory programs, OCB plays a crucial role because teachers are required not only to perform instructional duties but also to support an industry-based work culture through cooperation, loyalty, and active participation in school activities. This study employed a quantitative approach using a survey method. The research population consisted of teachers at SMKs implementing the Teaching Factory program in Jombang Regency. Data were collected through questionnaires measuring the variables of work discipline, organizational commitment, job satisfaction, and OCB. The data were analyzed using correlation and regression analysis to determine the relationships and effects among variables. Preliminary findings indicated that teachers demonstrated a high tendency of OCB, as reflected in the dimensions of altruism, conscientiousness, sportsmanship, courtesy, and civic virtue. The findings of this study are expected to show that work discipline, organizational commitment, and job satisfaction have positive and significant relationships with OCB, both partially and simultaneously. This study provides empirical contributions to the development of human resource management in vocational high schools, particularly in strengthening a positive work culture to support the success of vocational education revitalization programs through the Teaching Factory approach.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Sholichatun Aisah Rahmawati, Saiful Anwar, Ichwani Siti Utamihttp://ije3.esc-id.org/index.php/home/article/view/469LIQUIDITY AND PROFITABILITY ON FIRM VALUE IN LQ45 COMPANIES2026-05-15T02:52:52+00:00Laynita Sarilaynitasari@akbpstie.ac.idAnaya Ismawati Putrilaynitasari@akbpstie.ac.idDewi Zulvialaynitasari@akbpstie.ac.idMike Kusuma Dewilaynitasari@akbpstie.ac.id<p>This study aims to analyze the effect of liquidity and profitability on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Liquidity is measured using the Current Ratio (CR), profitability is measured by Return on Assets (ROA), while firm value is proxied by Price to Book Value (PBV). The study applies a quantitative research approach using panel data analysis to evaluate the relationship between the independent and dependent variables. The sample consists of 27 companies included in the LQ45 index, with a total of 108 observations selected through purposive sampling techniques based on predetermined criteria. The findings reveal that liquidity has a positive and significant effect on firm value, indicating that companies with stronger liquidity positions tend to have higher market valuations. Meanwhile, profitability shows a positive but insignificant effect on firm value, suggesting that increases in profitability do not necessarily lead to significant changes in market perception or company valuation during the observed period</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Laynita Sari, Anaya Ismawati Putri, Dewi Zulvia, Mike Kusuma Dewihttp://ije3.esc-id.org/index.php/home/article/view/468THE ROLE OF HUMAN RESOURCE MANAGEMENT (HRIS) INTEGRATION AND HR SYSTEM DIGITALIZATION IN IMPROVING THE QUALITY OF EMPLOYEE TRAINING AND DEVELOPMENT2026-05-12T14:52:46+00:00La Saudinumlbadrian@gmail.comAdrian Polimumlbadrian@gmail.com<p>This study aims to analyze the role of Human Resource Information System (HRIS) integration and HR system digitalization in improving the quality of employee training and development at the Batui and Luwuk Selatan District Offices, Banggai Regency. The approach used was qualitative with data collection techniques through in-depth interviews, observation, and documentation. Data analysis was conducted using NVivo to identify key themes related to HRIS implementation, HR digitalization, and the quality of employee training. The results show that HRIS implementation is still limited to basic administrative functions and has not been optimally integrated into the HR decision-making system. HR digitalization is still in its early stages with limited digital literacy among civil servants and uneven distribution of supporting infrastructure. The quality of employee training is not fully based on competency needs analysis, making it less effective in improving employee performance. This study concludes that HRIS integration and HR digitalization play an important role in improving the effectiveness of employee training and development, but still face various challenges in its implementation. System strengthening, increasing digital competence of civil servants, and optimizing the use of HR data are needed to support more effective decision-making within the sub-district government environment</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 La Saudin, Adrian Polimhttp://ije3.esc-id.org/index.php/home/article/view/467LEVERAGE AND FIRM SIZE ON FIRM VALUE IN LQ45 COMPANIES2026-05-11T13:14:59+00:00Laynita Sarilaynitasari@akbpstie.ac.idFuji Rahayu Ningtiafujiningtia1908@gmail.comDewi Zulviafujiningtia1908@gmail.comMike Kusuma Dewilaynitasari@akbpstie.ac.id<p>This study aims to analyze the effect of leverage and firm size on firm value in LQ45 companies listed on the Indonesia Stock Exchange during the 2021–2024 period. Firm value in this study is measured using Price to Book Value (PBV). This research uses a quantitative approach with secondary data obtained from the annual financial statements of LQ45 companies published on the official website of the Indonesia Stock Exchange. The sampling technique used purposive sampling, resulting in 27 companies with a total of 108 observation data. Data analysis was conducted using panel data regression analysis with the assistance of EViews software. The results indicate that leverage has a positive but insignificant effect on firm value, while firm size has a negative and significant effect on firm value. These findings indicate that the use of debt has not been able to significantly increase investor confidence in company performance, while larger company size tends to reduce firm value due to inefficiency and increasing operational complexity.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Laynita Sari, Fuji Rahayu Ningtia, Dewi Zulvia, Mike Kusuma Dewihttp://ije3.esc-id.org/index.php/home/article/view/466UNLOCKING FINANCIAL PERFORMANCE: A SIMULTANEOUS EQUATION ANALYSIS OF INDONESIA'S TOP 10 ISLAMIC BANKS2026-05-10T17:40:21+00:00Mamay KomarudinMamaykomarudin2014@gmail.com<p>Purpose This investigation explores how various factors simultaneously shape financial outcomes in Indonesia's ten largest Islamic banking institutions through block-recursive simultaneous equation modeling, specifically tackling endogeneity complications embedded within performance measurement systems. Design/methodology/approach Drawing on quarterly panel observations spanning 2020-2024 from Indonesia's ten largest Islamic banks, we implement Three-Stage Least Squares estimation techniques to examine three interrelated subsystems: earnings performance measured through ROA, cost management effectiveness captured by BOPO, and portfolio quality indicated by NPF. Our simultaneous framework reveals reciprocal linkages and feedback mechanisms operating among these endogenous constructs. Findings Empirical estimation uncovers substantial simultaneous linkages connecting performance dimensions. Cost inefficiency undermines profitability (β₁ = -0.0847, p<0.01), while portfolio deterioration exerts negative consequences on earnings (β₂ = -0.2341, p<0.01). Reciprocal influences demonstrate that enhanced profitability drives cost efficiency gains (α₁ = -0.3156, p<0.01) and strengthens portfolio quality (γ₁ = -0.1823, p<0.05). Institutional scale and capital strength function as pivotal performance drivers, whereas macroeconomic forces exhibit differential impacts across analytical blocks. Research limitations/implications Our investigation concentrates on ten leading institutions, potentially constraining applicability to smaller market participants. Subsequent investigations might incorporate nonlinear specifications and expanded risk measurement frameworks. Practical implications Evidence suggests Islamic banking institutions must emphasize cost efficiency enhancement to establish sustainable earnings trajectories. Supervisory authorities need to recognize interconnected performance dynamics when constructing prudential oversight mechanisms for Islamic financial institutions. Originality/value This work enriches Islamic banking scholarship by deploying simultaneous equation techniques to capture intricate interdependencies infrequently examined in prior investigations, yielding thorough perspectives on Indonesian Islamic banking operational dynamics.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Mamay Komarudinhttp://ije3.esc-id.org/index.php/home/article/view/465THE INFLUENCE OF JOB MARKET CONSIDERATIONS, CAREER PATH, FINANCIAL REWARDS, AND MOTIVATION ON ACCOUNTING STUDENTS’ CAREER CHOICE AS PUBLIC ACCOUNTANTS2026-05-10T17:40:17+00:00Resta Nur Imanirestanurimani@gmail.comYuli Novitasariyuli.novitasari@lecturer.sains.ac.idZahra Malinda Putrizahra.malinda@lecturer.sains.ac.id<p>Despite the increasing demand for public accountants, the interest of accounting students in pursuing careers in this profession remains relatively low. This condition indicates that various factors may influence students’ career decisions in the accounting profession. This study aims to analyze the influence of job market considerations, career path, financial rewards, and motivation on accounting students’ career choice as public accountants. This study employed a quantitative approach using a saturated sampling technique, involving 40 students from the Accounting Study Program at Universitas Sains Indonesia from the 2021-2022 cohorts as respondents. The data were analyzed using multiple linear regression with IBM SPSS Statistics version 27. The results showed that partially, career path, financial rewards, and motivation showed positive but insignificant effects on students’ career choice as public accountants. However, simultaneously, job market considerations, career path, financial rewards, and motivation significantly influenced accounting students’ career choice as public accountants, with a coefficient of determination of 87.7%. These findings highlight the importance of providing comprehensive job market information and strengthening career education strategies by higher education institutions and professional organizations to enhance students’ interest in the public accounting profession.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Resta Nur Imani, Yuli Novitasari, Zahra Malinda Putrihttp://ije3.esc-id.org/index.php/home/article/view/464THE RELATIONSHIP OF CAREER MOTIVATION, PERCEIVED EDUCATIONAL COST BURDEN, AND STUDY DURATION WITH ACCOUNTING STUDENTS’ INTEREST IN PARTICIPATING IN PPAk2026-05-10T17:39:46+00:00Resti Nur Insanirestinurinsaniinsani@gmail.comYuli Novitasariyuli.novitasari@lecturer.sains.ac.idMiri Ardiansyahmiri.ardiansyah@lecturer.sains.ac.id<p>This study was motivated by the low interest of accounting students in participating in the Accounting Professional Education Program (PPAk), despite the program’s important role in developing professional accountants. This study aimed to analyze the influence of career motivation, perceived educational cost burden, and study duration on accounting students’ interest in enrolling in the PPAk program. This study employed a quantitative approach. The population consisted of 40 students from the Accounting Study Program at Universitas Sains Indonesia, cohorts 2021-2022, and a saturated sampling technique was applied. Data were collected through Likert-scale questionnaires and analyzed using multiple linear regression with SPSS version 27. The results indicated that career motivation and study duration had a positive and significant effect on students’ interest in enrolling in PPAk, while perceived educational cost burden had a negative and significant effect. Simultaneously, career motivation, perceived educational cost burden, and study duration significantly influenced accounting students’ interest in participating in PPAk. These findings suggest that increasing students’ career motivation, managing study duration effectively, and implementing more affordable educational cost policies may enhance students’ interest in pursuing accounting professional education.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Resti Nur Insani, Yuli Novitasari, Miri Ardiansyahhttp://ije3.esc-id.org/index.php/home/article/view/463THE CONTRIBUTION OF WORK MOTIVATION AND DISCIPLINE TOWARDS WORKFORCE PERFORMANCE AT PT. SARIMELATI KENCANA Tbk.2026-05-10T17:39:44+00:00Ela Hardiantinidosen02905@unpam.ac.idAngga Juandadosen02240@unpam.ac.idNuru Kalumidya Erponisdosen02904@unpam.ac.id<p>This study aims to determine the contribution of motivation and work discipline to employee performance at PT. Sarimelati Kencana Tbk. This study uses a quantitative method with an associative descriptive approach. The study population was 355 employees, while the study sample was 75 respondents determined using the Slovin formula. Data collection techniques were carried out through questionnaires, while data analysis techniques used validity tests, reliability tests, classical assumption tests, simple linear regression, multiple linear regression, correlation coefficients, determination coefficients, partial t tests, and simultaneous F tests. The results showed that motivation had a positive and significant effect on employee performance, indicated by the regression equation Y = 15.095 + 0.672X1, a correlation value of 0.776, a determination coefficient of 60.3%, and a calculated t value of 10.522 greater than the t table of 1.993 with a significance of 0.000. Work discipline has a positive and significant effect on employee performance, shown through the regression equation Y = 6.438 + 0.825X2, a correlation value of 0.901, a coefficient of determination of 81.2%, and a calculated t value of 17.780 greater than the t table of 1.993 with a significance of 0.000. Simultaneously, motivation and work discipline have a positive and significant effect on employee performance, shown through the regression equation Y = 5.708 + 0.203X1 + 0.664X2, a correlation value of 0.915, a coefficient of determination of 83.7%, and a calculated F value of 184.756 greater than the F table of 3.12 with a significance of 0.000. These findings indicate that improving employee performance can be done through strengthening motivational factors and implementing work discipline consistently.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Ela Hardiantini, Angga Juanda, Nuru Kalumidya Erponishttp://ije3.esc-id.org/index.php/home/article/view/462RECONSTRUCTION OF FARAID LEARNING THROUGH INTERACTIVE EDUCATIONAL GAMES: AN EXPERIMENTAL STUDY ON ISLAMIC HIGHER EDUCATION INSTITUTIONS (PTKI)2026-05-09T14:00:30+00:00Saefudin Zuhrisaefudin.zuhri@uinbaten.ac.idSholeh HidayatSholeh.hidayat@untirta.ac.idFadlullah Fadlullahfadlullah@uintirta.ac.id<p>Theoretical and memorization-based approaches still dominate Faraid Science instruction at PTKI, so students struggle to relate concepts to mathematical and contextual inheritance calculation practices. This research aims to describe learning conditions and teaching material needs, develop teaching materials for Faraid HIWAR Science based on interactive educational games, and analyze their feasibility, practicality, attractiveness, effectiveness, and implications in learning. This research uses the Research and Development (R&D) method with the Dick and Carey model, which is carried out through ten systematic stages, ranging from goal identification to summative evaluation. Data were obtained through observation across several universities, validity tests conducted by three experts, questionnaires administered to lecturers and students, and effectiveness tests using independent-samples t-tests and N-gain analysis. The study’s results showed that the developed teaching materials were deemed highly feasible, with an average validity of 92%. Practicality obtained an average of 88.25%, while attractiveness reached 90.7%. The effectiveness test showed a significant difference between the experimental and control classes (0.024 < 0.05), with the experimental class’s N-gain score of 86.71 (effective) and the control class’s 21.87 (ineffective). Faraid Science teaching materials based on interactive educational games are declared valid, practical, interesting, and effective, and relevant to the learning needs of Faraid Science at PTKI. Its use has positive implications for improving understanding, calculation skills in inheritance, and student motivation for learning.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Saefudin Zuhri, Sholeh Hidayat, Fadlullah http://ije3.esc-id.org/index.php/home/article/view/445THE PERFORMANCE PARADOX: WHEN SUCCESS METRICS HIDE THE TRUTH ABOUT EMPLOYEE ENGAGEMENT IN REGIONAL PLANNING AGENCIES2026-01-17T05:19:55+00:00Munawaroh Munawarohnawa88munaw@gmail.comSukma Pratamaspratama1231@gmail.comYayu Humairohhumairohyayu751989@gmail.comRiski WulandariWulanriski97@gmail.com<p><em>This phenomenological study explores employee engagement dynamics and organizational performance at the Regional Development Planning, Research, and Innovation Agency (BAPPERIDA) of Cilegon City. Data were collected through in-depth interviews with 12 informants, participatory observation, and document analysis. Thematic analysis revealed a performance paradox: despite satisfactory quantitative achievements (78.70% financial realization; 81.71% program indicators), employee engagement demonstrates severe hierarchical stratification. Officials and planners exhibited high vigor, dedication, and absorption, while administrative staff showed low engagement with limited performance understanding (83% did not comprehend SAKIP). Three factors enhanced engagement: holistic organizational support, participative leadership, and inclusive performance communication. Qualitative assessment revealed planning process deficiencies, weak cross-agency integration, and strategic misalignment. Findings indicate employee engagement mediates between formal performance systems and substantive outcomes. Implications include democratizing performance literacy and creating inclusive participation mechanisms across all hierarchical levels.</em></p>2026-04-04T00:00:00+00:00Copyright (c) 2026 Munawaroh Munawaroh, Sukma Pratama, Yayu Humairoh, Riski Wulandarihttp://ije3.esc-id.org/index.php/home/article/view/459THE EFFECT OF GREEN LEADERSHIP, ENVIRONMENTAL AWARENESS, AND WORK ETHICS ON SUSTAINABLE WORK BEHAVIOR: EVIDENCE FROM THE EDUCATION OFFICE OF KERINCI REGENCY2026-04-30T16:04:17+00:00Ice Sastriawatiicesastriawati1206@gmail.comLaynita Sarilaynitasari@akbpstie.ac.id<p>This study aims to analyze the effect of green leadership, environmental awareness, and work ethics on sustainable work behavior among employees of the Education Office of Kerinci Regency. This research employs a quantitative approach using a survey method. The population consists of all employees, with a total sample of 47 respondents using a total sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with the assistance of statistical software. The results show that green leadership, environmental awareness, and work ethics have a positive and significant effect on sustainable work behavior, both partially and simultaneously. Work ethics is identified as the most dominant variable. The coefficient of determination (R²) is 0.569, indicating that 56.9% of sustainable work behavior is explained by the independent variables, while 43.1% is influenced by other factors. These findings highlight the importance of leadership, awareness, and ethical values in promoting sustainable behavior in public organizations.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Ice Sastriawati , Laynita Sarihttp://ije3.esc-id.org/index.php/home/article/view/458THE IMPACT OF BUDGET EFFICIENCY, ACCOUNTABILITY, AND FINANCIAL TRANSPARENCY ON THE EFFECTIVENESS OF PUBLIC ACTIVITY IMPLEMENTATION: EVIDENCE FROM THE KELILING DANAU DISTRICT OFFICE, KERINCI REGENCY2026-04-30T16:04:20+00:00Novita Novanova74235@gmail.comLaynita Sarilaynitasari@akbpstie.ac.id<p>This study aims to analyze the effect of budget efficiency, accountability, and financial transparency on the effectiveness of activity implementation at the Keliling Danau District Office, Kerinci Regency. This research employs a quantitative approach using survey methods through questionnaires distributed to respondents. The results indicate that partially, budget efficiency and accountability do not have a significant effect on the effectiveness of activity implementation, while financial transparency has a positive and significant effect. Simultaneously, budget efficiency, accountability, and financial transparency significantly influence the effectiveness of activity implementation, with a contribution of 93.9%. These findings highlight that financial transparency plays a dominant role in improving the effectiveness of public sector activities.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Novita Nova, Laynita Sarihttp://ije3.esc-id.org/index.php/home/article/view/457THE EFFECT OF TRANSFORMATIONAL LEADERSHIP, SOCIAL COMPETENCE, AND WORK DISCIPLINE ON PUBLIC SERVICE PERFORMANCE 2026-04-29T14:30:00+00:00As Ariaari82372@gmail.comLaynita Sarilaynitasari@akbpstie.ac.id<p>The purpose of this study was to determine the influence of transformational leadership, social competence, and work discipline on public service performance by the Keliling Danau Sub-district Head, Kerinci Regency. Based on the type of data, this study is quantitative. The data collection method used was a questionnaire, which was conducted by distributing a list of statements to respondents. The results of this study indicate that, both partially and simultaneously, the variables of transformational leadership, social competence, and work discipline have a positive and significant influence on public service performance by the Keliling Danau Sub-district Head, Kerinci Regency. The contribution of the variables of transformational leadership, social competence, and work discipline to performance is 77.9%.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 As Ari, Laynita Sarihttp://ije3.esc-id.org/index.php/home/article/view/456DIGITAL TRANSFORMATION OF INFORMAL EDUCATIONAL INSTITUTIONS IN THE FRAMEWORK OF THE TRIDHARMA OF HIGHER EDUCATION: A META-SYNTHESIS ANALYSIS2026-04-29T14:24:39+00:00Apriyudin Apriyudinryu940404@gmail.comReti Sri Haryatiryu940404@gmail.comNina Nurlinaryu940404@gmail.comSiti Salbiahryu940404@gmail.comMuhammad Wachid Suryo Putroryu940404@gmail.comRR. Andriani Sariwardaniryu940404@gmail.com<p>The purpose of this study is to analyse how digital transformation in informal educational institutions is integrated and supported through the three pillars of the Tridharma of Higher Education (Education, Research, and Community Service). This research uses a qualitative meta-synthesis of 10 selected research articles published over the last 10 years (2016–2026). The data selection process is carried out through a systematic review to identify patterns, challenges, and digitalisation strategies. The findings show that digital transformation in informal institutions is evolving from simply using <em>blended learning </em>to adopting intelligent technologies such as AI and the Metaverse. Higher education institutions play a crucial role in closing the digital literacy gap through community service schemes and the development of innovative learning media. However, the main obstacles remain in human resources and digital quality standards. Conclusion: Synergy between higher education institutions and informal institutions within the Tridharma framework is the main key to the sustainability of the non-formal education ecosystem in the digital era.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Apriyudin, Reti Sri Haryati, Nina Nurlina, Siti Salbiah, Muhammad Wachid Suryo Putro, RR. Andriani Sariwardanihttp://ije3.esc-id.org/index.php/home/article/view/455THE EFFECT OF COMPANY SIZE, AUDIT COMMITTEE, BOARD OF DIRECTORS AND BOARD OF COMMISSIONERS ON COMPANY VALUE2026-04-29T14:24:37+00:00Hana HanifahIfahana241@gmail.comGema Ika Sarigemaikas@gmail.comDini Awaliyahdiniawaliyah611@gmail.com<p>Finding out whether the Board of Directors, Board of Commissioners, Audit Committee, and Company Size significantly impact Firm Value in Primary Consumer Goods (Non-Cyclical Consumption) Companies Listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 Period is the main objective of this research. As supplementary data, this study uses financial data available on the Indonesia Stock Exchange website (www.idx.co.id). As a result of using purposeful sampling, 77 core consumer goods businesses were included in the sample. Multicollinearity, autocorrelation, normality, and heteroscedasticity tests were among the data-preparation tests. The method used to analyse the data included multiple linear regression, correlation, coefficient of determination, partial t-testing, and simultaneous F-tests. According to the study's findings, there is a partial impact of the Board of Directors variable on Company Value, a partial impact of the Board of Commissioners variable on Company Value, an impact of the Audit Committee variable on Company Value, an impact of Company Size on Company Value, and a combined impact of the Board of Directors, the Board of Commissioners, company size, and audit committee on Company Value.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Hana Hanifah, Gema Ika Sari, Dini Awaliyahhttp://ije3.esc-id.org/index.php/home/article/view/454IMPACT OF INDOOR AIR COMPOUNDS ON PERFORMANCE, INCLUDING THE RELATION BETWEEN AIR COMPOUNDS AND COGNITIVE PERFORMANCE 2026-04-21T10:26:47+00:00Firla Elok Mashitafirlamashita@gmail.comSyahru Zeinszeinslank@gmail.comSiti Marti'ahsitimartiah1@gmail.com<p>Indoor air quality (IAQ) is identified as a primary determinant of cognitive performance, psychological well-being, and academic success among students. A comprehensive systematic review of literature published between 2000 and 2026 evaluated the accumulation of anthropogenic and ambient-derived pollutants, including carbon dioxide (CO2), particulate matter (PM2.5/PM10), volatile organic compounds (VOCs), and carbon monoxide (CO). Evidence showed that educational environments characterized by high occupancy and inadequate ventilation frequently lead to elevated CO2 concentrations exceeding 1500 ppm, which are robustly associated with diminished executive functions. Analysis revealed that particulate matter significantly increases error rates in attention-intensive tasks, while subclinical CO exposure is linked to heightened psychological distress and emotional lability. Furthermore, high TVOC levels were found to reduce task precision by approximately 5%. The integration of strategic environmental interventions, such as high-efficiency filtration and optimized air exchange, effectively mitigates these risks and enhances standardized assessment scores. Standardized IAQ monitoring remains essential as a cost-effective strategy to improve students' learning trajectories and ensure long-term academic competitiveness in higher education admissions.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Firla Elok Mashita, Syahru Zein, Siti Marti’ahhttp://ije3.esc-id.org/index.php/home/article/view/453IMPROVING TEACHERS' WORK PRODUCTIVITY THROUGH THE DEVELOPMENT OF A GROWTH MINDSET, TRANSFORMATIONAL LEADERSHIP, COLLABORATION, WORK MOTIVATION, AND CREATIVITY 2026-04-09T01:56:28+00:00Fitria Iswarifitriaiswari@gmail.comSri Setyaningsihsri_setya@unpak.ac.idSuhendra Suhendrasuhendra@unpak.ac.id<p>This study aims to test the hypothesis that independent variables namely, growth mindset, transformational leadership, and cooperation along with intervening variables namely, work motivation and creativity influence the dependent variable of teacher work productivity. The research employed a quantitative method and tested 13 research hypotheses. The respondents were 140 public special education school (SLB) teachers in the Province of Jakarta. The instruments used for each research variable were questionnaires that had previously undergone validity and reliability testing. Data analysis employed path analysis using the SEM-PLS 3 software. The results indicated that 6 hypotheses were accepted regarding direct effects, while 3 hypotheses were rejected. In testing indirect effects, 2 hypotheses were accepted, and 2 were rejected. Furthermore, using SITOREM analysis to classify indicators within the research variables, 18 indicators were improved, and 13 were retained or developed. It is hoped that the implications of this study can improve the work productivity of public special education teachers in Jakarta Province by strengthening a growth mindset, transformational leadership, cooperation, work motivation, and creativity.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Fitria Iswari, Sri Setyaningsih, Suhendrahttp://ije3.esc-id.org/index.php/home/article/view/452OPTIMAL SOLUTIONS FOR IMPROVING ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) 2026-03-06T01:58:19+00:00Eva Nurul Candraevanurulcandra@gmail.comRita Retnowatievanurulcandra@gmail.comLina Novitaevanurulcandra@gmail.com<p style="font-weight: 400;"><em>The purpose of this study is to determine the optimal solution from several existing solutions due to limited management resources. The method used to determine the optimal solution is SITOREM (Scientific Identification Theory to Conduct Operation Research Education Management) analysis. The results of the analysis of each indicator in this research variable are as follows: The group of indicators that need to be improved consists of 18 (eighteen) main indicators that show significant contribution but with low actual conditions. The main priorities for indicator improvement include: 1) Mutual cooperation, 2) Honesty, 3) Service, 4) Pioneering, 5) Appreciation of Others, 6) Emotional Stability, 7) Conscientiousness, 8) Openness to Experience, 9) Extraversion, 10) Empathy, 11) Sportsmanship, 12) Sympathy, 13) Reflection, 14) Altruism, 15) Sportsmanship, 16) Civic Virtue, 17) Courtesy, and 18) Self-Development, which are also included in the group of indicators that need improvement. Meanwhile, there are 11 indicators in the group of indicators that are maintained and developed, namely: 1) Morality, 2) Religion, 3) Friendliness, 4) Trust, 5) Integrity, 6) Empowerment, 7) Vision, 8) Modeling, 9) Agreeableness, and 10) Tolerance. </em></p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Eva Nurul Candra, Rita Retnowati, Lina Novitahttp://ije3.esc-id.org/index.php/home/article/view/451THE INFLUENCE OF WORK ENVIRONMENT AND ORGANISATIONAL CLIMATE ON JOB SATISFACTION AND ITS IMPLICATIONS ON THE PERFORMANCE OF ELEMENTARY SCHOOL TEACHERS IN BOJONG DISTRICT, PANDEGLANG REGENCY2026-02-23T13:01:03+00:00Maemunah Maemunahuminmaemunahmaemunah@gmail.comTata Rustanditata.rustandi@binabangsa.ac.idAngrian Permanaangrian.permana@binabangsa.ac.id<p>Teacher performance is a key factor in determining the quality of education. However, it is influenced not only by individual competence but also by organisational factors, such as the work environment, organisational climate, and job satisfaction. This study aims to examine the effects of the work environment and organisational climate on job satisfaction and their implications for teacher performance in public elementary schools in Bojong Subdistrict, Pandeglang Regency. This research employed a quantitative approach with an explanatory survey design. Data were collected via Likert-scale questionnaires distributed to 100 teachers and analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The results indicate that both the work environment and organisational climate have positive and significant effects on teachers' job satisfaction. Job satisfaction was found to be the most dominant factor influencing teacher performance and also functioned as a mediating variable linking organisational factors to performance. In addition, the work environment and organisational climate had direct, significant effects on teacher performance. These findings highlight the importance of strengthening organisational conditions in schools to improve teacher performance. This study contributes to the development of educational management research by providing an integrated model linking work environment, organisational climate, job satisfaction, and teacher performance.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Maemunah, Tata Rustandi, Angrian Permanahttp://ije3.esc-id.org/index.php/home/article/view/449THE INFLUENCE OF SCOUTING EDUCATION, ORGANISATIONAL EXPERIENCE, ON SKILLS AND ITS IMPLICATIONS ON SCOUT LEADER PERFORMANCE IN MENES DISTRICT, PANDEGLANG REGENCY2026-02-21T03:41:02+00:00Yayah Sunariahyayahsunariah22@gmail.comTata Rustanditata.rustandi@binabangsa.ac.idAngrian Permanaangrian.permana@binabangsa.ac.id<p>Scouting education is part of the national education system and plays a vital role in shaping students' character, skills, and personality through a systematic, continuous development process. Scouting not only functions as an extracurricular activity, but also as a non-formal educational vehicle that supports the national education goal of developing people who are faithful, moral, independent, and possess life skills. In this context, the quality of development is greatly influenced by the competence and performance of scout leaders. This study aims to analyse the influence of scouting education and organisational experience on skills and their implications for the performance of scout leaders in the Menes District, Pandeglang Regency. The study used a quantitative, explanatory design. Data were collected through questionnaires from 98 scout leaders who served as respondents using a saturated sampling technique. Data analysis was conducted using Structural Equation Modelling based on Partial Least Squares (SEM-PLS). The results showed that scouting education and organisational experience had a positive, significant effect on scout leader skills. In addition, scouting education, organisational experience, and skills significantly affected scout leader performance. Skills have been shown to have the strongest influence on performance and to mediate the relationship between scouting education and organisational experience on scoutmaster performance. These findings indicate that improved scoutmaster performance is not solely determined by education and organisational experience, but also by strengthening skills relevant to the coaching task. Therefore, developing sustainable scouting education, increasing organisational involvement, and strengthening scoutmaster skills programs are important strategies to improve the quality of scouter training in educational units.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Yayah Sunariah, Tata Rustandi, Angrian Permanahttp://ije3.esc-id.org/index.php/home/article/view/448TEACHERS’ PROFESSIONAL COMMITMENT FROM THE PERSPECTIVE OF EMPOWERMENT AND TRUST2026-02-05T23:56:28+00:00Sabrina Dachmiatisabrinadachmiati0101@gmail.comBibin Rubinibibinrubini@gmail.comGriet Helena Laihadgrihela@unpak.ac.id<p>Professional commitment is an essential aspect that teachers need to continuously develop in order to perform their roles effectively and maintain educational quality. However, several factors may influence the level of teachers’ professional commitment, particularly empowerment and trust. This study aimed to determine whether empowerment and trust have significant effects on teachers’ professional commitment. The research was conducted among public junior high school teachers in Bogor City. A total of 184 teachers were selected as respondents through a multistage random sampling technique, while the sample size was determined using the Slovin formula. Data regarding professional commitment, empowerment, and trust were collected using measurement scales that had previously passed validity and reliability testing. The research hypotheses were analyzed using multiple linear regression with the assistance of SPSS software. The findings revealed that both empowerment and trust significantly influence teachers’ professional commitment. Therefore, strengthening these factors may enhance commitment. Further studies are recommended to explore specific indicators of empowerment and trust related to teachers’ professional commitment.</p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Sabrina Dachmiati, Bibin Rubini, Griet Helena Laihadhttp://ije3.esc-id.org/index.php/home/article/view/446BUILDING TOMORROW'S LEADERS TODAY: Strategic Talent-Succession Fusion in Indonesian Provincial Governance2026-01-17T06:58:29+00:00Munawaroh Munawarohelymustofiah@gmail.comAninda Nadya Bilqiselymustofiah@gmail.comEly Mustofiyahelymustofiyah@gmail.comEva Sofiantyelymustofiah@gmail.comSiti Muawanahelymustofiah@gmail.com<p>This study investigates the strategic integration of talent management and succession planning in human resource management within Banten Provincial Government, Indonesia, specifically examining the Regional Personnel Agency's (BKD) role as the primary architect of civil service workforce development. Employing a qualitative methodology combining desk research and structured observation, this research unveils a critical yet underutilized framework that positions talent identification, development, and succession as interconnected strategic imperatives rather than isolated administrative functions. Findings reveal that while regulatory infrastructure supports integrated talent-succession systems, implementation gaps persist due to inadequate information systems, cultural resistance to merit-based advancement, budget constraints, and political interference in personnel decisions. Key enablers include leadership commitment, comprehensive personnel databases, and supportive regulations. The strategic fusion of these systems significantly enhances organizational performance, employee retention, competency development, and cost efficiency. This research contributes actionable insights for public sector modernization in developing nations navigating the complexities of bureaucratic reform in VUCA environments, offering a replicable model for sustainable leadership development in Indonesian provincial governance.</p> <p> </p>2026-04-30T00:00:00+00:00Copyright (c) 2026 Munawaroh, Aninda Nadya Bilqis, Ely Mustofiyah, Eva Sofianty, Siti Muawanah