International Journal of Management and Education in Human Development
https://ijmehd.com/index.php/ijmehd
<p>The International Journal of Management and Education in Human Development (IJMEHD) is a scholarly, peer-reviewed journal dedicated to advancing research in management science and human resource development education. Published quarterly online by the International Association of Management and Human Resources Development (IAMHRD), it holds ISSN 2775-7765.</p> <p>It provides a vital platform for academics, researchers, and practitioners to share empirical findings, theoretical analyses, and conceptual contributions. These works enhance knowledge in management and HRD education across local, national, and global contexts, fostering practical and scholarly progress in these fields.</p>International Association of Management and Human Resource Developmenten-USInternational Journal of Management and Education in Human Development2775-7765<p><a href="http://creativecommons.org/licenses/by/4.0/" rel="license"><img src="https://i.creativecommons.org/l/by/4.0/88x31.png" alt="Creative Commons License" data-pagespeed-url-hash="2492178359" /></a><br />This work is licensed under a <a href="http://creativecommons.org/licenses/by/4.0/" rel="license">Creative Commons Attribution 4.0 International License</a>. </p>The Influence of Organizational Digital Transformation and Technology-Based Reward–Punishment Systems on Civil Servant Performance Mediated by Work Discipline in the Government of Kolaka Regency
https://ijmehd.com/index.php/ijmehd/article/view/349
<p><span class="fontstyle0">This study aims to analyze the effect of Organizational Digitalization and Technology-Based Reward–Punishment<br>Systems on Civil Servant (ASN) Performance, with Work Discipline as a mediating variable in the Government of<br>Kolaka Regency. The increasing demand for efficient public services and accountable governance requires the<br>implementation of digital transformation and performance-based management systems to enhance employee<br>productivity and organizational effectiveness. This research employs a quantitative approach using a survey method.<br>Data were collected through questionnaires distributed to 120 ASNs working in regional government institutions in<br>Kolaka Regency. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to<br>examine both direct and indirect relationships among the variables. The results indicate that Organizational<br>Digitalization has a positive and significant effect on Work Discipline and ASN Performance. Similarly, the TechnologyBased Reward–Punishment System shows a significant positive influence on both Work Discipline and ASN<br>Performance. Work Discipline is proven to have a significant effect on ASN Performance and functions as a mediating<br>variable in the relationship between Digitalization, the Reward–Punishment System, and Performance. The mediation<br>analysis reveals that Work Discipline partially mediates the relationship between the independent variables and ASN<br>Performance. These findings emphasize that strengthening digital governance systems combined with fair and<br>technology-based reward–punishment mechanisms can improve work discipline and ultimately enhance ASN<br>performance in supporting effective public administration.</span> </p>Alda Almaaidah Ilyas
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2026-06-302026-06-3060217251730Balancing Trade Facilitation and Customs Control in Supporting State Revenue: The Mediating Role of Customs Compliance (A Study in Southeast Sulawesi)
https://ijmehd.com/index.php/ijmehd/article/view/350
<p><span class="fontstyle0">This study aims to analyze the balance between Trade Facilitation and Customs Control in supporting State Revenue,<br>mediated by Customs Compliance in Southeast Sulawesi. This research employs a quantitative approach using a survey<br>method through the distribution of questionnaires to 52 respondents involved in customs activities and related<br>administrative management. Data analysis was conducted using Partial Least Square (PLS-SEM) to examine both<br>direct and indirect effects among variables. The results indicate that Trade Facilitation and Customs Control have a<br>positive and significant effect on Customs Compliance. Furthermore, Customs Compliance has a positive and<br>significant effect on State Revenue. Directly, Customs Control significantly affects State Revenue, while the effect of<br>Trade Facilitation on State Revenue becomes stronger through the mediating role of Customs Compliance. Mediation<br>testing shows that Customs Compliance fully mediates the relationship between Trade Facilitation and State Revenue,<br>and partially mediates the relationship between Customs Control and State Revenue. These findings demonstrate that<br>a balance between trade facilitation services and effective customs control is an important factor in improving<br>compliance and optimizing state revenue. Therefore, policies that proportionally integrate Trade Facilitation and<br>Customs Control need to be continuously strengthened in order to enhance Customs Compliance and support<br>sustainable state revenue generation.</span> </p>Andi Samsu
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2026-06-302026-06-3060217311736The Effect of Compensation, Career Development and Job Satisfaction on Turnover Intention for Aircrew in The Directorate of Air Police of The Republic of Indonesia
https://ijmehd.com/index.php/ijmehd/article/view/351
<p><span class="fontstyle0">This research was undertaken to investigate the effect of compensation,career development and job satisfaction toward<br>the aircrew turnover intention at directorate of air police. Aircrew consist of pilots, stewardees and mechanics were<br>important to support the operasional function of the police within the country. Aircrew turnover intention could affect<br>the effectiveness the directorate of air police especially to serve the other unit operational function within the police<br>organization. The collection of data for compensation, career development, job satisfaction and turnover intention used<br>questionnaire with Likert five scale. Multiple regression analysis was employed to examine the effect compensation,<br>career development, and job satisfaction to the aircrew turnover intention at directorate of air police. The results<br>showed that career development had the strongest significant correlation with the aircrew turnover intention (r=0.619;<br>p< 0.05). While the compensation indicated a weak correlation to the aircrew turnover intention (r= 0.243; p< 0.000)<br>and the job satisfaction had also weak correlation to the aircrew turnover intention (r= 0.090; p< 0.006). The overall<br>contribution of compensation, career development and job satisfaction to the aircrew turnover intention was 79.7% (R<br>adjusted square= 0.797; p< 0.05). It coud be concluded that career development and compensation policy for aircrew<br>should be developed which is different from the characteristic of public employees in general. To avoid the aircrew<br>turnover intention, the career development and compensation policy should be attracted and competitive to retain the<br>aircrew working at directorate of air police.</span> </p>Andreas Ricky Trianto
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2026-06-302026-06-3060217371744Transforming STEM Education to Prepare Future Generations to Face Global Challenges: A Narrative Literature Review
https://ijmehd.com/index.php/ijmehd/article/view/352
<p><span class="fontstyle0">The growing complexity of global challenges has intensified calls to transform education systems so that future<br>generations can respond effectively to uncertainty, technological disruption, climate change, inequality, and changing<br>labour-market demands. Within this wider agenda, STEM education has become increasingly important because it is<br>now associated not only with scientific and technical knowledge, but also with problem-solving, innovation, digital<br>competence, sustainability, and future readiness. This narrative literature review examines how recent scholarship and<br>policy-oriented literature conceptualises the transformation of STEM education in response to global challenges. The<br>review is guided by five questions: what global challenges are most frequently identified as drivers of educational<br>transformation, how transforming education is conceptualised, what competencies, skills, and values are considered<br>essential, what strategies are proposed for reform, and what barriers and gaps remain. The review draws primarily on<br>the attached papers and supplements them with recent, verified scholarly and policy literature. The literature indicates<br>that transforming STEM education is not limited to strengthening technical content or adding digital tools. Rather, it<br>involves rethinking curriculum, pedagogy, teacher preparation, assessment, and partnerships so that STEM learning<br>becomes interdisciplinary, problem-based, inclusive, ethically grounded, and connected to real-world issues. Across<br>the literature, the most frequently emphasised competencies include critical thinking, creativity, collaboration,<br>communication, problem-solving, digital literacy, adaptability, and social responsibility. The review also finds that<br>teacher capacity, equitable access to resources, curriculum rigidity, exam-driven traditions, and weak implementation<br>structures remain major barriers. Overall, the literature suggests that transformative STEM education is increasingly<br>viewed as a strategic pathway for preparing learners not only for future employment, but also for responsible<br>participation in building more sustainable, just, and resilient societies (Biseth et al., 2022; Čajková, 2021; Fan, 2025;<br>Reimers, 2020; Teach For All, 2024).</span> </p>Mohammed Mai
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2026-06-302026-06-3060217451749The Influence of Discipline, Compensation, and Motivation on Employee Performance Mediated by Job Satisfaction at Universitas Mandala Waluya
https://ijmehd.com/index.php/ijmehd/article/view/353
<p><span class="fontstyle0">This study aims to examine the effect of Discipline, Compensation, and Motivation on Employee Performance, with<br>Job Satisfaction acting as a mediating variable at Universitas Mandala Waluya. The research employs a quantitative<br>approach using primary data collected through questionnaires distributed to lecturers and education staff. The total<br>sample consisted of 118 respondents selected using a census (saturated sampling) technique. Data analysis was<br>conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to evaluate both the measurement<br>model and the structural model. The results indicate that Discipline, Compensation, and Motivation each have a<br>positive and significant effect on Job Satisfaction. Furthermore, Discipline, Compensation, and Motivation each have<br>a positive and significant direct effect on Employee Performance. Job Satisfaction is also found to have a positive and<br>significant effect on Employee Performance. The mediation analysis demonstrates that Job Satisfaction significantly<br>mediates the relationship between Discipline, Compensation, and Motivation on Employee Performance. The Rsquare values indicate a strong explanatory power of the model in explaining variations in Job Satisfaction and<br>Employee Performance. These findings suggest that improving disciplinary practices, providing fair compensation,<br>and strengthening employee motivation can enhance job satisfaction, which in turn contributes to improved employee<br>performance. This study contributes to human resource management literature by providing empirical evidence on<br>the mediating role of Job Satisfaction in the higher education sector and offers practical implications for institutional<br>management in developing effective performance improvement strategies.</span> </p>Artha Yuni Sucitra
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2026-06-302026-06-3060217501756The Effect of Parental Support, Social Environment, and Access to Educational Programs on the Educational Continuity of School Dropouts, with Learning Motivation as a Mediating Variable in Southeast Sulawesi
https://ijmehd.com/index.php/ijmehd/article/view/354
<p><span class="fontstyle0">This study aims to examine the effect of Parental Support, Social Environment, and Access to Educational Programs<br>on the Educational Continuity of School Dropouts, with Learning Motivation acting as a mediating variable in<br>Southeast Sulawesi. The research employs a quantitative approach using primary data collected through<br>questionnaires distributed to respondents involved in addressing school dropout issues. The total sample consisted of<br>200 respondents, selected using a proportional random sampling technique to ensure representative data. Data<br>analysis was conducted using Structural Equation Modeling (SEM) to evaluate both the measurement model and the<br>structural model, as well as to test the direct and indirect relationships among variables. The results indicate that<br>Parental Support, Social Environment, and Access to Educational Programs each have a positive and significant effect<br>on Learning Motivation. Furthermore, these three variables also have a positive and significant direct effect on<br>Educational Continuity. Learning Motivation is found to have a positive and significant effect on Educational<br>Continuity. The mediation analysis demonstrates that Learning Motivation significantly mediates the relationship<br>between Parental Support, Social Environment, and Access to Educational Programs on Educational Continuity. The<br>model shows strong explanatory power in explaining variations in both Learning Motivation and Educational<br>Continuity. These findings emphasize the importance of strengthening family involvement, social support systems, and<br>access to educational programs to improve learning motivation and support the reintegration of school dropouts into<br>the education system.</span> </p>Asriyani Arief
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2026-06-302026-06-3060217571763The Influence of Project Management and Digital Monitoring Systems on Road Infrastructure Performance through Project Control Effectiveness as a Mediating Variable in Southeast Sulawesi
https://ijmehd.com/index.php/ijmehd/article/view/355
<p><span class="fontstyle0">This study examines the influence of project management and digital monitoring systems on road infrastructure<br>performance through project control effectiveness as a mediating variable in Southeast Sulawesi. The research is driven<br>by the increasing demand for timely, cost-efficient, and high-quality road development, as well as the need to integrate<br>digital technology into infrastructure project supervision. The objectives of this study are to analyze: (1) the effect of<br>project management on project control effectiveness, (2) the effect of digital monitoring systems on project control<br>effectiveness, (3) the direct effect of project management and digital monitoring systems on road infrastructure<br>performance, and (4) the mediating role of project control effectiveness. This research used a quantitative survey<br>approach involving 150 respondents, including project managers, site engineers, supervisors, and technical staff<br>engaged in road infrastructure projects in Southeast Sulawesi. Data were collected using structured questionnaires<br>with a five-point Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The<br>results show that project management and digital monitoring systems have positive and significant effects on project<br>control effectiveness and road infrastructure performance. In addition, project control effectiveness significantly<br>mediates the relationship between the independent variables and infrastructure performance, indicating partial<br>mediation. In conclusion, strengthening project management practices and integrating digital monitoring systems are<br>essential to improving sustainable and high-quality road infrastructure performance in Southeast Sulawesi.</span> </p>Yasri Miftah Joenoes
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2026-06-302026-06-3060217641770The Influence of Organizational Agility and Innovation Culture on Higher Education Competitive Advantage in the Era of Disruption and Educational Globalization with Organizational Adaptability as a Mediating Variable
https://ijmehd.com/index.php/ijmehd/article/view/356
<p><span class="fontstyle0">This study aims to analyze the influence of organizational agility and innovation culture on higher education<br>competitive advantage in the era of disruption and educational globalization, with organizational adaptability serving<br>as a mediating variable. The research is driven by intensifying global competition, rapid digital transformation, and<br>the increasing demand for universities to respond effectively to dynamic and uncertain environmental changes. Higher<br>education institutions must strengthen their internal capabilities to sustain and enhance competitive advantage in a<br>complex global landscape. A quantitative approach using Structural Equation Modeling–Partial Least Squares (SEMPLS) was employed. Primary data were collected through questionnaires distributed to 299 lecturers from higher<br>education institutions in Kendari, selected using purposive sampling. The analysis involved evaluation of the<br>measurement model (outer model) to assess validity and reliability, and the structural model (inner model) to test<br>hypothesized relationships and the mediating role of organizational adaptability. The results indicate that<br>organizational agility and innovation culture have positive and significant effects on both organizational adaptability<br>and higher education competitive advantage. Organizational adaptability also has a positive and significant effect on<br>competitive advantage and significantly mediates the relationship between organizational agility, innovation culture,<br>and competitive advantage. The coefficient of determination demonstrates that the model has strong predictive power.<br>These findings highlight the importance of strengthening organizational agility and fostering a sustainable innovation<br>culture to enhance adaptability and maintain competitive advantage in higher education institutions.</span> </p>Mardan Mardan
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2026-06-302026-06-3060217711776The Effect of Earnings Management in Mediating the Role of Corporate Governance, Capital Structure, and Liquidity on Financial Performance (A Study of Conventional Commercial Banks Listed on the Indonesia Stock Exchange)
https://ijmehd.com/index.php/ijmehd/article/view/357
<p><span class="fontstyle0">This study examines the effect of corporate governance, capital structure, and liquidity on financial performance, with<br>earnings management as a mediating variable in conventional commercial banks listed on the Bursa Efek Indonesia<br>during 2021–2025. A quantitative approach was applied using secondary data from annual financial reports of banks<br>consistently listed throughout the observation period. Purposive sampling was used to obtain a balanced panel dataset<br>covering five years. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) to<br>assess both the measurement and structural models. The results show that corporate governance, capital structure, and<br>liquidity have positive and significant effects on earnings management. In addition, corporate governance, capital<br>structure, liquidity, and earnings management each have a positive and significant direct effect on financial<br>performance. Mediation analysis confirms that earnings management significantly mediates the relationship between<br>corporate governance, capital structure, liquidity, and financial performance. The R-square values indicate strong<br>explanatory power in predicting earnings management and financial performance. These findings suggest that effective<br>governance mechanisms, optimal capital structure decisions, and adequate liquidity management improve financial<br>performance both directly and indirectly through earnings management. This study provides empirical evidence on the<br>mediating role of earnings management in the Indonesian banking sector and offers practical implications for bank<br>management, investors, and regulators in enhancing governance and financial strategies to ensure sustainable<br>performance</span> </p>Ita Juwita
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2026-06-302026-06-3060217771783Work-Life Balance Isn’t Enough: Why Employee Engagement Makes the Difference
https://ijmehd.com/index.php/ijmehd/article/view/358
<p><span class="fontstyle0">This study aims to examine the effect of Work Life Balance on Employee Performance with Employee Engagement as<br>a mediating variable. This research was conducted on employees of PT Telkomsel Semarang. The telecommunications<br>industry experiences rapid technological change and increasing service demands which often lead to high work<br>pressure for employees. Therefore, maintaining a balance between work and personal life becomes an important factor<br>in sustaining employee performance. This study employed a quantitative research approach. Data were collected<br>through questionnaires distributed to 137 employees of PT Telkomsel Semarang. The data analysis technique used was<br>Partial Least Square – Structuraal Equation Modelling (PLS-SEM) using SmartPLS software. The results show that<br>Work Life Balance has a positive and significant effect on Employee Performance. Work Life Balance also has a positive<br>and significant effect on Employee Engagement. Furthermore, Employee Engagement has a positive and significant<br>effect on Employee Perfromance. In addition, Employee Engagement mediates the relationship between Work Life<br>Balance and Employee Performance. These findings indicate that organizations need to create policies and work<br>environtments that support employees in maintaining a balance between work and personal life in order to increase<br>employee engagement and improve employee performance.</span> </p>Feby Ischa Blessnia Purba
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2026-06-302026-06-3060217841788The Influence of Program Governance, Policy Support, and Health Information Systems on the Performance of the Community Mental Health Response Team (TPKJM) through Coordination Effectiveness as a Mediating Variable in Southeast Sulawesi
https://ijmehd.com/index.php/ijmehd/article/view/359
<p><span class="fontstyle0">This study aims to examine the effect of Program Governance, Policy Support, and Health Information Systems on the<br>Performance of the Community Mental Health Response Team (TPKJM), with Coordination Effectiveness acting as a<br>mediating variable in Southeast Sulawesi. The research employs a quantitative approach using primary data collected<br>through questionnaires distributed to respondents involved in the implementation and coordination of community<br>mental health services. The total sample consisted of 150 respondents, selected using a proportional random sampling<br>technique to ensure representative data. Data analysis was conducted using Structural Equation Modeling (SEM) to<br>evaluate both the measurement model and the structural model, as well as to test the direct and indirect relationships<br>among variables. The results indicate that Program Governance, Policy Support, and Health Information Systems each<br>have a positive and significant effect on Coordination Effectiveness. Furthermore, these variables also have a positive<br>and significant direct effect on the Performance of TPKJM. Coordination Effectiveness is found to have a positive and<br>significant effect on TPKJM Performance. The mediation analysis demonstrates that Coordination Effectiveness<br>significantly mediates the relationship between Program Governance, Policy Support, and Health Information Systems<br>on TPKJM Performance. The model shows strong explanatory power in explaining variations in both Coordination<br>Effectiveness and TPKJM Performance. These findings emphasize the importance of strengthening governance<br>mechanisms, policy implementation support, and integrated health information systems to improve coordination and<br>enhance the performance of community mental health response teams.</span></p>Yuyun Nirwana Subair
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2026-06-302026-06-3060217891795The Influence of Capital Expenditure and Natural Resource Potential on Regional Development the Mediating Role of Economic Growth in Konawe Regency, Southeast Sulawesi Province
https://ijmehd.com/index.php/ijmehd/article/view/360
<p><span class="fontstyle0">This study aims to analyze the influence of capital expenditure and natural resource potential on regional development,<br>with economic growth serving as a mediating variable in Konawe Regency, Southeast Sulawesi Province. This research<br>employs a quantitative approach using primary data collected from 312 respondents consisting of local government<br>officials, community leaders, and stakeholders involved in regional development planning and implementation. The<br>sampling technique used was proportional random sampling, and the data were analyzed using Structural Equation<br>Modeling (SEM). The results indicate that capital expenditure has a positive and significant effect on economic growth<br>and regional development. Natural resource potential also has a positive and significant impact on economic growth<br>and directly enhances regional development. Furthermore, economic growth has a positive and significant effect on<br>regional development. The mediation analysis demonstrates that economic growth significantly mediates the<br>relationship between capital expenditure and regional development, as well as between natural resource potential and<br>regional development. These findings suggest that optimizing capital expenditure allocation and effectively managing<br>natural resource potential are essential strategies to stimulate economic growth and accelerate regional development.<br>This study contributes to the literature on regional economics by confirming the mediating role of economic growth in<br>strengthening the relationship between fiscal policy, resource potential, and regional development performance.</span> </p>Edwar Ariano
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2026-06-302026-06-3060217961801The Effect of Dust Exposure and Noise Levels on Community Health with Risk Perception as a Mediating Variable among Communities in the Mining Industrial Area of Morosi District
https://ijmehd.com/index.php/ijmehd/article/view/361
<p><span class="fontstyle0">This study aims to analyze the effect of dust exposure and noise levels on community health with risk perception as a<br>mediating variable among communities living in the mining industrial area of Morosi District. This research employed<br>a quantitative approach using a cross-sectional design. The study population consisted of residents living around the<br>mining industrial area who are directly exposed to environmental impacts from mining activities. A total of 300<br>respondents were selected using proportional random sampling. Data were collected through structured questionnaires<br>and environmental observations, and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM).<br>The results indicate that dust exposure and noise levels have a significant effect on community health. Furthermore,<br>dust exposure and noise levels significantly influence residents’ risk perception. Risk perception also has a significant<br>effect on community health and serves as a mediating variable in the relationship between environmental exposure<br>(dust and noise) and community health outcomes. In conclusion, higher levels of dust exposure and noise in the mining<br>industrial area significantly affect community health both directly and indirectly through risk perception. These findings<br>highlight the importance of environmental pollution control and effective risk communication strategies to protect<br>public health in mining industrial areas.</span> </p>La Ode Muhammad Arsyi
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2026-06-302026-06-3060218021807The Effect of Competence on Organizational Citizenship Behavior
https://ijmehd.com/index.php/ijmehd/article/view/362
<p><span class="fontstyle0">The purpose of this study was to examine the influence of competence on organizational citizenship behavior (OCB).<br>This study used quantitative analysis with a population of 43 employees of a state-owned electricity company. The data<br>analysis used Partial Least Square (PLS). The results showed that competence had a positive effect on organizational<br>citizenship behavior (OCB).</span> </p>Sulistiani Syafitri
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2026-06-302026-06-3060218081811The Influence of Training, Career Development, and Reward Systems on Educational Staff Performance, with Work Motivation as a Mediating Variable: An Empirical Study at Public Universities in Southeast Sulawesi
https://ijmehd.com/index.php/ijmehd/article/view/363
<p><span class="fontstyle0">This study aims to examine the influence of Training, Career Development, and Reward Systems on the Performance<br>of Educational Staff, with Work Motivation as a mediating variable in Public Universities in Southeast Sulawesi. The<br>research adopts a quantitative approach using primary data collected through questionnaires distributed to<br>educational staff working at public universities in Southeast Sulawesi. The total sample consisted of 230 respondents,<br>selected using a proportional random sampling technique to ensure representative and balanced data across<br>institutions. Data analysis was conducted using Structural Equation Modeling (SEM) to evaluate both the measurement<br>model and the structural model, as well as to test the direct and indirect relationships among variables. The results<br>indicate that Training, Career Development, and Reward Systems each have a positive and significant effect on Work<br>Motivation. Furthermore, Training, Career Development, and Reward Systems also have a positive and significant<br>direct effect on Educational Staff Performance. Work Motivation is found to have a positive and significant effect on<br>Educational Staff Performance. The mediation analysis demonstrates that Work Motivation significantly mediates the<br>relationship between Training, Career Development, Reward Systems, and Educational Staff Performance. The model<br>shows strong explanatory power in explaining variations in both Work Motivation and Educational Staff Performance.<br>These findings emphasize the importance of strengthening training programs, improving career development<br>opportunities, and implementing effective reward systems to enhance work motivation and ultimately improve the<br>performance of educational staff in public universities.</span> </p>Welis Raldianingrat
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2026-06-302026-06-3060218121818Transforming Global Society
https://ijmehd.com/index.php/ijmehd/article/view/364
<p><span class="fontstyle0">This is narrative on Transforming Global Society: Integrating Economics, Accounting, Entrepreneurship, Management<br>and Education in the Digital Era has three Parts. Part 1 is Transforming Global Society. It explores the connectivity<br>of our humanity through governance connection, galactic connection and personal connection. As such, this<br>connectivity requires global empathy, cultural intelligence (CQ), spiritual intelligence (SQ) and digital intelligence<br>(DQ). Harari presents the Homo Sapiens interaction with artificial intelligence (AI) becomes a Homo Deus. Tegmark<br>asserts that Homo Sapiens interacting with AI converts the Homo Sapiens into a Homo Sentiens with heightened<br>consciousness of ones personal experience. Part 2 is Economics: Queen of Social Sciences. It puts economics on a<br>pedestal as a holy grail that solves political leadership and governance vis-a-vis socio-economic issues at the national<br>and global arena. Part 3 is Cosmology: Queen of the New Science, where theology is overran by the paradigm and<br>principles of quantum physics. Humanity’s true self is seen as 99.999 percent energy/spirit and only .001 percent<br>body/matter. In this New Science of Metaphysics, Maslow’s Self-Transcendence and Collective Transcendence provide<br>a bridging platform for Dispenza’s human Unlimited Possibilities in the 5th Dimension. This way, humans are<br>becoming supernatural capable of transcendental living.</span> </p>Emiliano T. Hudtohan
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2026-06-302026-06-3060218191826The Effects of Competence, Organizational Citizenship Behavior, And Role Ambiguity on Employee Performance
https://ijmehd.com/index.php/ijmehd/article/view/365
<p><span class="fontstyle0">Performance is the direct reflection of certain requirements, as evidenced by the output produced, both in terms of<br>quantity and quality. This study aims to determine the influence of competence, organizational citizenship behavior<br>(OCB), and role ambiguity on employee performance at PT Cocoa Land Bali Internasional Tabanan. This study was<br>conducted at PT Cocoa Land Bali Internasional Tabanan, located at Jalan Raya Denpasar Bedugul, Mekarsari,<br>Baturiti District, Tabanan Regency, Bali. The sample in this study consisted of 43 employees of PT Cocoa Land Bali<br>Internasional Tabanan. The sampling technique used in this study was saturation sampling, and data collection was<br>conducted through observation, interviews, documentation, and questionnaires. The data analysis technique used in<br>this study was linear regression analysis using SPSS version 26. Based on the analysis results, this study indicates that<br>competence has a positive and significant effect on employee performance at PT Cocoa Land Bali Internasional<br>Tabanan. Organizational citizenship behavior (OCB) has a positive and significant effect on employee performance at<br>PT Cocoa Land Bali International Tabanan. Role ambiguity has a negative and significant effect on employee<br>performance at PT Cocoa Land Bali International Tabanan.</span> </p>Ni Luh Made AryaniI Gede RihayanaI Komang Oka PermadiI Gede Prawika Natha PutraEka Sri Devi Vindhyanti
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2026-06-302026-06-3060218271832Examining the Influence of Product Quality and Price on Customer Loyalty through Customer Satisfaction: Evidence from The Harvest Customers in Bali
https://ijmehd.com/index.php/ijmehd/article/view/366
<p><span class="fontstyle0">The chocolate industry has experienced significant growth, driven by increasing consumer demand for premium<br>products, including in Bali. Intensifying competition requires companies to focus not only on sales performance but<br>also on building long-term customer loyalty. This study aims to examine the influence of product quality and price on<br>customer loyalty, with customer satisfaction as a mediating variable, among customers of The Harvest in Bali. This<br>research employs a quantitative approach using Partial Least Squares (PLS). Data were collected through<br>questionnaires distributed to customers of The Harvest in Bali. The analysis was conducted using SmartPLS, including<br>evaluation of the outer model and inner model, validity and reliability testing, coefficient of determination, effect size,<br>predictive relevance, as well as hypothesis and mediation testing. The results indicate that product quality and price<br>have a positive and significant effect on customer loyalty. Both variables also positively and significantly influence<br>customer satisfaction. Furthermore, customer satisfaction has a positive and significant impact on customer loyalty.<br>Mediation analysis reveals that customer satisfaction partially mediates the relationship between product quality and<br>price and customer loyalty. These findings suggest that enhancing customer loyalty at The Harvest in Bali requires<br>maintaining high product quality and appropriate pricing, supported by strong customer satisfaction. This study<br>provides practical insights for businesses in developing effective marketing strategies to strengthen customer<br>satisfaction and long-term loyalty in the premium chocolate industry.</span> </p>Cok Istri Agung Hindi MahadewiI Made Surya PrayogaI Wayan Gede Antok Jodi SetiawanNi Putu Dinda PutriNi Nyoman Sukadeni
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2026-06-302026-06-3060218331839The Effect of Port Governance and Infrastructure on the Quality of Ferry Services through the Optimization of Operational Performance (Empirical Study at Ferry Ports in Southeast Sulawesi)
https://ijmehd.com/index.php/ijmehd/article/view/367
<p><span class="fontstyle0">This study aims to analyze the effect of port governance and infrastructure on the quality of ferry services through<br>the optimization of operational performance at ferry ports in Southeast Sulawesi. The research adopts a<br>quantitative approach using a survey method by distributing questionnaires to 380 respondents consisting of port<br>management personnel, operational staff, and service users at selected ferry ports. Data analysis was conducted using<br>Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine both direct and indirect<br>relationships among the research variables. The results indicate that port governance and infrastructure have a<br>positive and significant effect on operational performance. In addition, operational performance has a positive<br>and significant effect on ferry service quality. Directly, port governance and infrastructure influence service quality;<br>however, the effect becomes stronger through the mediating role of operational performance. Mediation<br>testing shows that operational performance partially mediates the relationship between port governance and service<br>quality, as well as between infrastructure and service quality. These findings demonstrate that effective governance<br>and adequate infrastructure are essential factors in improving operational performance, which<br>ultimately enhances the overall quality of ferry services. Therefore,strengthening port management systems and<br>improving infrastructure are strategic priorities for optimizing ferry transportation services in Southeast<br>Sulawesi.</span> </p>La Ode Aliatin Wuga
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2026-06-302026-06-3060218401845Determinants of Generation Z University Students’ Purchase Intention for Cosmetic Products: The Roles of Influencer Credibility, Online Reviews, and Herding Behavior
https://ijmehd.com/index.php/ijmehd/article/view/368
<p><span class="fontstyle0">The rapid growth of social media and digital marketplaces has transformed the way consumers evaluate and<br>purchase cosmetic products, particularly among Generation Z, a cohort highly embedded in digitally connected and<br>peer-intensive environments. In this context, purchase intention may be shaped by multiple digital and social cues,<br>including influencer credibility, online reviews, and herding behavior. This study therefore examines the effects of<br>influencer credibility, online reviews, and herding behavior on purchase intention toward cosmetic products among<br>Generation Z university students. A quantitative approach with a cross-sectional design was employed. Data were<br>collected through an online self-administered questionnaire distributed to active university students in Bali who<br>belonged to Generation Z, had previously purchased cosmetic products, and had been exposed to influencer-related<br>cosmetic content. Using purposive sampling, a total of 112 valid responses were obtained and analyzed through<br>multiple linear regression with SPSS. The findings reveal that influencer credibility did not significantly affect<br>purchase intention. In contrast, online reviews and herding behavior were found to have positive and significant<br>effects on purchase intention. The model also demonstrates strong explanatory power, indicating that purchase<br>intention is shaped more strongly by consumer-generated evaluations and collective social cues than by influencerrelated attributes. These findings highlight the growing importance of online reviews and social influence in<br>understanding Generation Z’s cosmetic purchase intention in digital environments.</span> </p>Ni Wayan Putu ArianiMade Pradnyan Permana UsadiI Gusti Ayu ImbayaniNi Luh Made Ayu Putri Kristya DewiGede Parjina Primantara
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2026-06-302026-06-3060218461854Integration of Sharia Principles in the Digital Economy: Opportunities and Challenges in the Era of Digital Transformation
https://ijmehd.com/index.php/ijmehd/article/view/369
<p><span class="fontstyle0">The rapid development of digital technology has significantly transformed economic activities, leading to the<br>emergence of the digital economy through platforms such as fintech and e-commerce. This transformation presents<br>both opportunities and challenges for the development of Islamic economics. This study aims to examine how sharia<br>principles, such as justice, the prohibition of riba, and the objectives of maqashid sharia can be integrated into the<br>digital economic system. This research employs a qualitative approach using a literature review method to analyze<br>relevant theories and practices of the digital economy from an Islamic perspective. The findings indicate that digital<br>transformation offers substantial opportunities for enhancing financial inclusion, expanding access to sharia-compliant<br>financial services, and promoting equitable economic practices. However, several challenges remain, including the<br>dominance of profit-oriented business models, the potential presence of hidden interest elements, and the lack of<br>comprehensive regulatory frameworks for sharia compliance in digital platforms. Furthermore, there exists a<br>fundamental tension between the profit-driven nature of digital capitalism and the ethical foundations of Islamic<br>economics. This study suggests the need for developing a digital economic model based on maqashid sharia that<br>emphasizes ethical values, fairness, and social welfare. Such a model is expected to ensure that technological<br>innovation aligns with sharia principles while contributing to sustainable and inclusive economic development.</span> </p>Ambo Wonua NusantaraGamsir GamsirMuhammad Nur AfiatWa Ode Rachmasari Ariani
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2026-06-302026-06-3060218551862The Role of Regional House of Representatives Performance and Stakeholder Role on Community Satisfaction Through Service Quality as A Mediating Variable in Kolaka Regency
https://ijmehd.com/index.php/ijmehd/article/view/370
<p><span class="fontstyle0">This study examines the influence of the performance of the Regional House of Representatives (Dewan Perwakilan<br>Rakyat Daerah/DPRD) and stakeholder roles on community satisfaction through service quality as a mediating variable<br>in Kolaka Regency. The research is driven by the need to improve public service quality as an indicator of effective<br>local governance and in response to increasing public demand for transparent and responsive services. A quantitative<br>approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS) was employed. Primary data were<br>collected through questionnaires distributed to 399 public service recipients selected using purposive sampling. Data<br>analysis included evaluation of the measurement model (outer model) to assess validity and reliability, and the<br>structural model (inner model) to test hypothesized relationships and the mediating role of service quality. The results<br>indicate that DPRD performance and stakeholder roles have positive and significant effects on both service quality and<br>community satisfaction. Service quality also has a positive and significant effect on community satisfaction. Mediation<br>analysis confirms that service quality significantly mediates the relationship between DPRD performance, stakeholder<br>roles, and community satisfaction. The coefficient of determination shows that the model has strong predictive<br>capability. These findings highlight the importance of synergy between the DPRD, stakeholders, and service providers<br>to enhance service quality and ultimately improve community satisfaction. The study contributes to public<br>administration literature and offers practical recommendations for local governments in developing more effective and<br>citizen-oriented public service policies.</span> </p>Hariani Syamsuddin
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2026-06-302026-06-3060218631868The Role of Work Environment in Moderating the Effect of Leadership, Motivation, and Compensation on Employee Performance (A Study at the Forestry Service of Southeast Sulawesi)
https://ijmehd.com/index.php/ijmehd/article/view/371
<p><span class="fontstyle0">This study aims to examine the effect of leadership, motivation, and compensation on employee performance, with the<br>work environment serving as a moderating variable at the Forestry Service of Southeast Sulawesi. A quantitative<br>research approach was employed, with data collected from 220 employees using a structured questionnaire based on<br>a Likert scale (1–5). The study included leadership, motivation, and compensation as independent variables, employee<br>performance as the dependent variable, and work environment as the moderating variable. Data were analyzed using<br>Partial Least Squares–Structural Equation Modeling (PLS-SEM) to evaluate both direct and indirect relationships<br>among the variables. The results indicate that leadership, motivation, and compensation each have a positive and<br>significant effect on employee performance. Furthermore, the work environment significantly moderates the<br>relationship between these variables and employee performance, strengthening the impact of leadership, motivation,<br>and compensation when the work environment is supportive and conducive. The findings suggest that optimizing<br>leadership practices, enhancing motivation, and providing fair compensation, combined with a positive work<br>environment, can effectively improve employee performance. This study provides practical implications for managers<br>and policymakers in public sector organizations to create a conducive work environment that maximizes employee<br>productivity and organizational outcomes.</span> </p>Indra Warsyadi
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2026-06-302026-06-3060218691875The Effect of Environmental, Social, and Governance (ESG) Disclosure on Firm Value with Green Innovation as a Mediating Variable (A Study of Energy Sector Companies Listed on the Indonesia Stock Exchange, 2019-2023)
https://ijmehd.com/index.php/ijmehd/article/view/372
<p><span class="fontstyle0">This study aims to analyze: (1) the effect of ESG disclosure on green innovation; (2) the effect of green innovation on<br>firm value; (3) the direct effect of ESG disclosure on firm value; and (4) the mediating role of green innovation in the<br>relationship between ESG disclosure and firm value. The sample consisted of 23 energy sector companies listed on<br>the Indonesia Stock Exchange during the 2019-2023 period. The data were analyzed using panel data regression with<br>EViews software. The findings show that ESG disclosure has a positive and significant effect on green innovation,<br>with a coefficient of 1.151624 and a probability value of 0.0000 (< 0.05). ESG disclosure also has a positive and<br>significant effect on firm value, with a coefficient of 17.75889 and a probability value of 0.0121 (< 0.05). Green<br>innovation has a significant but negative effect on firm value, with a coefficient of -14.36793 and a probability value<br>of 0.0186 (< 0.05). The control variables indicate that ROA does not significantly affect either green innovation or<br>firm value; firm size has no significant effect on green innovation but has a significant negative effect on firm value;<br>and DER has no significant effect on green innovation but has a significant positive effect on firm value.<br>Furthermore, the Sobel test indicates that green innovation does not significantly mediate the effect of ESG disclosure<br>on firm value. These results suggest that ESG disclosure is responded to more directly by the capital market than<br>green innovation, while green innovation in the energy sector is still perceived as a costly long-term investment<br>during the transition period.</span> </p>Sitti Fatmawati WulansariSalma SalehLa HarjoprawiroSujono SujonoWahyuniati Hamid
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2026-06-302026-06-3060218761886Ethnomedicine of Traditional Medicinal Plants in Several Sub-Districts of North Buton Regency, Southeast Sulawesi, Indonesia
https://ijmehd.com/index.php/ijmehd/article/view/373
<p><span class="fontstyle0">The utilization of natural materials such as plants as medicinal substances is called ethnomedicine. Ethnomedicine is<br>a method to document medicinal knowledge of local communities so that it can be scientifically recorded. This study<br>aimed to identify plant species, plant parts used, medicinal properties, processing methods, and traditional medicine<br>use by communities in several sub-districts of North Buton Regency. A quantitative approach with descriptive data<br>presentation and snowball sampling technique was employed. Data collection included interviews, observation, and<br>documentation from 51 informants (battra) in Kulisusu, West Kulisusu, and North Kulisusu Sub-Districts. Results<br>revealed 86 plant species from 40 families used for treating communicable and non-communicable diseases. The most<br>common plant part was leaves (65.1%), predominant processing method was boiling (55.8%), and the primary route<br>of administration was oral (69.7%). Turmeric (Curcuma longa L.) had the highest citation frequency (64.7%), while<br>gastric disorders (maag) were the most commonly treated condition (58.8%). Malvaceae was the dominant plant family<br>(9.3%). Conservation of medicinal plants and development of special processing methods are recommended for<br>sustainable utilization.</span> </p>Fitriani RasyidLucky AndiskaMus IfayaRosdarni Rosdarni
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2026-06-302026-06-3060218871894The Crypto-Wealth Effect and Market Bifurcation: Empirical Evidence from the Secondary Luxury Watch Market
https://ijmehd.com/index.php/ijmehd/article/view/374
<p><em>The rapid expansion of digital asset markets has generated unprecedented wealth shocks, prompting investors to seek alternative physical safe havens and diversify their investment portfolios. This study investigates the “Crypto-Wealth Effect” on the secondary luxury watch market, aiming to determine whether digital wealth generation created a localized speculative bubble in tangible luxury goods. The research utilizes daily time-series data from 2017 to 2026 for Bitcoin (BTC-USD) and six major luxury watch market indices and employs Exploratory Data Analysis (EDA), Maximum Drawdown (MDD) metrics, and time-lagged cross-correlation models. The empirical results reveal a severe market bifurcation. Hype-driven” ultra-luxury brands exhibited parabolic, crypto-correlated trajectories—exemplified by Patek Philippe, which recorded a maximum growth of 314.1% before suffering a severe -46.2% drawdown. Conversely, traditional “stable” luxury brands such as Cartier demonstrated bond-like resilience with minimal drawdowns (-12.4%). Furthermore, cross-correlation analysis identifies a statistically significant 5-month lag between the cryptocurrency market peak (November 2021) and the ultra-luxury watch market peak (April 2022). This structural time lag provides robust empirical evidence that the 2022 asset bubble in certain mechanical timepieces was directly fueled by a delayed wealth spillover from digital speculation. The study concludes that while physical luxury goods are often sought as inflation hedges, extreme status-signaling segments have become hyper-financialized, inheriting the boom-and-bust vulnerabilities of cryptocurrency markets.</em></p>Hüseyin ErgunKamola ErgunSri Wiyati Mahrani
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2026-06-302026-06-3060218951904Water Mass Fingerprint Detection Using Machine Learning for the Sustainability of Capture Fisheries Economy in Southeast Sulawesi
https://ijmehd.com/index.php/ijmehd/article/view/375
<p><em>Capture fisheries in Southeast Sulawesi play a strategic role in supporting regional food security and economic development. However, its utilization still faces challenges due to the limited availability of accurate and sustainable spatial data. This study aims to map the spatial distribution of fisheries potential in the waters of Southeast Sulawesi using a quantitative machine learning approach. The method employed is the Multi-Layer Perceptron (MLP) algorithm, trained using key oceanographic variables including sea surface temperature, chlorophyll-a, salinity, ocean currents, sea level height, seafloor topography, and vessel activity data from the Vessel Monitoring System (VMS)<strong>. </strong>All datasets were extracted through Google Earth Engine (GEE)<strong>, </strong>processed in Python (scikit-learn) through normalization, outlier handling, and minority class oversampling, and visualized as regional fingerprint maps in QGIS<strong>. </strong>The results reveal a high degree of spatial heterogeneity, with the highest fisheries potential concentrated in the southern and southeastern parts of Southeast Sulawesi. The economic valuation analysis of six fisheries potential classes identified a total area of approximately 15.8 million hectares, with an estimated economic value of IDR 1.18 trillion. The highest class (Class 5) accounts for 44% of the total area and contributes about IDR 376.6. The integration of machine learning and spatial data provides a comprehensive understanding of the marine and fisheries potential distribution, serving as a strategic foundation for developing sustainable fisheries management policies in Southeast Sulawesi.</em></p>Miming LestariFebrianto FebriantoFitri Lapau
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2026-06-302026-06-3060219051912Factors Influencing the Occurrence of Multidrug-Resistant Tuberculosis (MDR-TB) in the Working Area of Langara Health Center, Konawe Kepulauan Regency
https://ijmehd.com/index.php/ijmehd/article/view/376
<p><em>Multidrug-Resistant Tuberculosis (MDR-TB) represents one of the most critical challenges in global tuberculosis prevention and control. MDR-TB occurs when Mycobacterium tuberculosis develops resistance to at least isoniazid and rifampicin, the two most potent first-line anti-tuberculosis drugs. This study aimed to identify the factors influencing the occurrence of MDR-TB in the working area of Langara Health Center, Konawe Kepulauan Regency in 2023. A quantitative descriptive study with a cross-sectional design was employed. The total sampling technique was applied, involving all 47 registered TB patients in the working area of Langara Health Center during 2023. Data were collected through medical records and validated questionnaires, and analyzed using univariate and bivariate analysis (T-test and F-test) with a significance level of p < 0.05. Results showed that medication regularity (t = 11.246; p = 0.003), drug side effects (t = 6.128; p = 0.012), contact history with TB patients (t = 7.450; p = 0.006), patient motivation (t = 6.557; p = 0.011), and knowledge (t = 5.421; p = 0.016) each significantly influenced MDR-TB occurrence. Simultaneously, all five variables significantly influenced MDR-TB occurrence (F = 5.150; p = 0.003). Healthcare workers should intensify health promotion activities to strengthen medication adherence, manage drug side effects, and improve patient motivation and knowledge regarding MDR-TB prevention.</em></p>Marsyah Tri Septian WisranIrsan IrsanFitriani RasyidMus IfayaMulyadi Prasetyo
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2026-06-302026-06-3060219131918The Influence of Organizational Climate and Work Motivation on Employee Performance at the National Road Implementation Center Region II Southeast Sulawesi
https://ijmehd.com/index.php/ijmehd/article/view/377
<p><em>This study aims to examine and analyze: (1) the simultaneous effect of organizational climate and work motivation on employee performance at BPJN Region II Southeast Sulawesi; (2) the partial effect of organizational climate on employee performance; and (3) the partial effect of work motivation on employee performance. This study employed a quantitative design with an associative approach. The research sample consisted of 102 respondents, all of whom were State Civil Apparatus (ASN) employees at BPJN Region II Southeast Sulawesi. Data were collected using a Likert-scale questionnaire, while data analysis was conducted through multiple linear regression using SPSS version 25. The findings show that: (1) organizational climate and work motivation simultaneously have a positive and significant effect on employee performance; (2) organizational climate partially has a positive and significant effect on employee performance, meaning that the better the organizational climate perceived by employees, the higher their performance; and (3) work motivation also partially has a positive and significant effect on employee performance, indicating that higher employee motivation increases their contribution to the achievement of organizational goals. The R Square value of 0.986 indicates that 98.6% of the variation in employee performance can be explained by organizational climate and work motivation, while the remaining 1.4% is influenced by other factors outside the research model. Based on these results, it can be concluded that improving employee performance at BPJN Region II Southeast Sulawesi is strongly influenced by a conducive organizational climate and high work motivation. Therefore, the organization needs to continuously improve the work environment and provide motivational stimulation so that employee performance becomes increasingly optimal.</em></p>Nurul Khaerina Putri TakdirAgustinus TangalayukMuhammad TaufikPutu SumarniwatiSamdin Samdin
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2026-06-302026-06-3060219191929The Effect of Auditor Competence and Professional Attitude on Audit Quality for Government Internal Supervisory Apparatus at the Inspectorate of Kendari City
https://ijmehd.com/index.php/ijmehd/article/view/378
<p><em>This study aims to determine and analyze the effect of auditor competence and professional attitude on audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City. The population in this study comprised the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City, totaling 45 people. This study used a census sampling technique to select respondents. The sample consisted of 45 auditors. Data were collected using questionnaires. Data were analyzed using descriptive analysis and multiple linear regression with the assistance of IBM SPSS Statistics version 26. The results of this study indicate that: (1) competence affects audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City; (2) auditor professional attitude affects audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City; and (3) competence and auditor professional attitude simultaneously affect audit quality among the Government Internal Supervisory Apparatus at the Inspectorate of Kendari City.</em></p>Sulvariany TamburakaNasrullah DaliMuhammad Fachmi Idris
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2026-06-302026-06-3060219301938The Influence of Brand Ambassadors on Purchase Decisions Through Brand Trust Among Shopee Marketplace Users in Kendari
https://ijmehd.com/index.php/ijmehd/article/view/379
<p><em>This study aims to analyze the influence of brand ambassadors on purchase decisions, with brand trust as a mediating variable, among Shopee marketplace users in Kendari City. The sample consisted of 100 respondents selected through accidental sampling. This research employed a quantitative approach using the Partial Least Squares (PLS) method with the SmartPLS application. The results show that brand ambassadors have a significant effect on brand trust but do not have a significant direct effect on purchase decisions. Furthermore, brand trust is proven to mediate the influence of brand ambassadors on purchase decisions. These findings confirm that the role of brand ambassadors is more effective in building consumer trust before encouraging purchase decisions on e-commerce platforms.</em></p>Inka AgustianiJuharsah JuharsahIsalman IsalmanHayat YusufEndro Sukotjo
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2026-06-302026-06-3060219391945Integrating Community Empowerment, Innovation, and Digital Marketing in Developing Pegagan-Based Wellness Tourism Products: A Participatory Action Research in Kenderan Tourism Village
https://ijmehd.com/index.php/ijmehd/article/view/380
<p><span class="fontstyle0">Kenderan Tourism Village in Gianyar, Bali, possesses significant potential for the development of wellness tourism<br>based on its abundant natural resources. However, the lack of distinctive local products and limited community capacity<br>in production and marketing have constrained its competitiveness. This study aims to develop and evaluate a<br>community-based model that integrates community empowerment, product innovation, and digital marketing in<br>creating pegagan (Centella asiatica)-based wellness tourism products. This research employs a participatory action<br>research approach involving the Tourism Awareness Group (POKDARWIS) and local women’s groups (PKK). The<br>study was conducted through five stages: socialization, training, technology transfer, mentoring, and evaluation. Data<br>were collected through observations, interviews, and pre–post assessments to measure improvements in participants’<br>knowledge and skills. The innovation process focused on developing pegagan-based products, including herbal tea and<br>facial masks, supported by the establishment of Standard Operating Procedures (SOPs) for production, quality control,<br>and packaging. Digital marketing strategies were also implemented through social media platforms to expand market<br>reach. The results indicate a significant improvement in participants’ technical and managerial capacities, particularly<br>in product processing, quality assurance, and marketing practices. The developed products show strong potential as<br>distinctive wellness tourism commodities, contributing to increased product value and tourist engagement.<br>Furthermore, the adoption of digital marketing enhances product visibility and accessibility in broader markets. This<br>study demonstrates that integrating community empowerment, innovation, and digital marketing provides an effective<br>and replicable model for strengthening the competitiveness of tourism villages. The findings contribute to the<br>development of sustainable, community-based wellness tourism in the digital era.</span> </p>Made Novia IndrianiPutu Lakustini CahyaningrumNi Wayan Wina PremayaniIda Ayu Putu Sri MahapatniNi Luh Azhanova
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2026-06-302026-06-3060219461948Financial Accountability Practices in Community-Based Organizations: Evidence from a Village Credit Institution in Bali
https://ijmehd.com/index.php/ijmehd/article/view/381
<p><span class="fontstyle0">Financial accountability plays a crucial role in sustaining trust and legitimacy within community-based<br>organizations. Unlike formal institutions, these organizations often rely on social values, collective norms, and<br>informal governance mechanisms in managing financial practices. Understanding how accountability is practiced in<br>such contexts is essential for strengthening governance and organizational sustainability. This study aims to examine<br>financial accountability practices in community-based organizations based on empirical evidence. Using a qualitative<br>approach, this study draws on insights from field-based research, including interviews, observations, and<br>documentation. The research is conducted in a Village Credit Institution (LPD) in Bali, Indonesia, using a<br>phenomenological approach to capture the lived experiences of accountability practices. The findings reveal that<br>financial accountability is not solely based on formal reporting mechanisms but is deeply embedded in social<br>interactions, trust, and shared values. Accountability is practiced through both formal and informal processes,<br>including collective discussions, transparency in decision-making, and community participation.</span> </p>Sang Ayu Putu Arie IndraswarawatiI Wayan SudianaI Putu Fery KaryadaPutu Nuniek HutnaleontinaI Putu Deddy Samtika PutraI Gede Yusa Nugraha
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2026-06-302026-06-3060219491951