Purpose: The aim of this research is to analyze the influence of the debt-to-equity ratio (DER) and operating cash flow on company value. Methodology: This study examines the impact of debt-to-equity ratio and operating cash flow (OCF) on firm value, using data from 15 IDX-listed construction companies during 2022–2023. Companies were selected through purposive sampling, based on their financial report completeness and continuous listing. Data were sourced from documentation and the IDX website and analyzed using statistical methods, including multiple regression. Result: The study finds that the inefficient use of OCF significantly reduces firm value, as high operational costs without matching revenue lower investor confidence. Conclusions: This study shows that a high debt-to-equity ratio and inefficient use of Operating Cash Flow negatively affect the IDX value of construction companies. High debt increases financial risk, while poor cash flow management reduces investor confidence, both of which lead to lower firm value. Limitations: This study is limited by the availability and consistency of financial report data, as not all companies may have complete records for the period 2022–2023. Additionally, the short research timeframe may not fully reflect the long-term patterns or trends that could influence the relationship between operating cash flow, capital structure, and firm value. Contribution: This study adds to financial theory by exploring the relationship between operating cash flow, capital structure, and firm value, and offers practical insights for construction company managers in planning effective funding strategies.

Purpose: To determine whether the independent variables (entrepreneurial leadership and entrepreneurial self-efficacy) have a positive and significant effect on the dependent variable (business resilience) in MSMEs in DKI Jakarta. Methodology/approach: This research methodology adopts a quantitative approach because it provides greater objectivity in conducting research, thereby reducing personal interpretation and allowing for a more structured analysis. Purposive sampling was used because it allows for the selection of respondents who are more specific and relevant to the required research. Results/findings: The findings support the proposed hypotheses, indicating that both entrepreneurial leadership and entrepreneurial self-efficacy have a significant positive effect on business resilience where p-value < 0,05 and t-calculated > t-table on both independent variables. Conclusion: Entrepreneurial leadership and self-efficacy play important roles in enhancing the business resilience of MSMEs in Jakarta. Developing leadership skills and self-confidence through training and mentoring can help MSMEs become more resilient, adaptive, and sustainable. Limitations: The limitations of this study include the expansion of the research location, the need to improve entrepreneurial leadership and self-efficacy, and the strengthening of MSME business resilience. Contribution: This study is expected to contribute to a deeper understanding of the relationship between entrepreneurial leadership and entrepreneurial self-efficacy as key factors influencing business resilience in future research.

Purpose: This study examines training management strategies to enhance employee competencies and work productivity in organizations undergoing digital transformation, focusing on identifying critical success factors and developing an integrated framework for effective skill development. Methodology/approach: A systematic literature review was conducted using the Scopus, Web of Science, and Google Scholar databases (2018-2024). Using PRISMA guidelines and NVivo 12 software, 127 empirical studies on training effectiveness and competency development were analyzed via thematic content analysis. Results/findings: Five critical components determine training effectiveness: competency-based needs analysis increased training relevance by 73%; andragogy-based program design improved skill retention by 45-62%; blended learning implementation showed 38% higher engagement and 52% better knowledge application; strong leadership support achieved 67% higher training transfer rates; and comprehensive evaluation systems revealed 23-41% productivity increases within 6-12 months. Conclusions: Effective training management requires the systematic integration of precise needs analysis, evidence-based learning design, optimized delivery methods, and robust evaluation systems. Limitations: This review is Limited to English-language publications and developed countries' contexts, potentially limiting its generalizability to emerging economies and traditional industries with minimal technological integration. Contribution: This study provides an evidence-based integrated training management model for digital transformation contexts, offering practical strategies for HR practitioners and advancing the theoretical understanding of training effectiveness factors for multinational corporations.

Purpose: This study aims to analyze the essential role of audit evidence in ensuring the fairness and reliability of financial statements, particularly in detecting material misstatements and supporting auditors’ professional judgment. Methodology/approach: The research adopts a normative-descriptive approach using qualitative analysis. It involves a review of relevant literature, auditing standards (ISA and SPAP), and case studies on audit failures. Data sources include academic articles, audit guidelines, and financial reporting frameworks to evaluate how audit evidence contributes to achieving audit objectives. Results/findings: The study finds that sufficient and appropriate audit evidence is critical in forming audit opinions and detecting irregularities or fraud. Various types of evidence—physical, documentary, analytical, and testimonial—must be evaluated for relevance and reliability. The effectiveness of audit procedures depends on the auditor’s competence, independence, and adherence to professional standards. Conclusion: Audit evidence plays a pivotal role in maintaining the credibility of financial reporting. However, the absence of a structured evaluation of evidence or reliance on weak sources can lead to audit failure. Strengthening audit documentation, improving audit planning, and implementing risk-based approaches are key to enhancing audit quality. Limitations: This study is limited to secondary data and theoretical analysis without empirical testing or interviews with audit practitioners, which may affect the applicability of conclusions in real-world settings. Contribution: This paper contributes to audit research by reinforcing the theoretical foundation of audit evidence and providing practical insights into improving audit effectiveness and the reliability of financial statements.

Purpose: This study aims to analyze the internalization strategies of BerAKHLAK values implemented by the Inspectorate of the Secretariat General of the Regional Representative Council (DPD RI) to strengthen integrity and enhance the effectiveness of internal oversight. Methodology/approach: A qualitative intrinsic case study design was employed to explore the contextual dynamics of value internalization. Data were gathered through in-depth semi-structured interviews with eight purposively selected informants, supported by structured observations and an analysis of institutional documents. Data were analyzed using Miles and Huberman’s interactive model, which includes open coding, thematic categorization, and triangulation to ensure validity. Results/findings: The internalization of BerAKHLAK values is carried out through leadership modeling, modular training, integration into performance systems, and reflective forums. These strategies have resulted in observable changes in employee behavior, such as increased responsiveness, ethical compliance, digital literacy, and collaborative auditing. Conclusions: This study recommends implementing segmented training programs tailored to roles and tenure, formalizing behavioral performance indicators, strengthening leadership-based coaching, and establishing a sustainable monitoring mechanism to ensure effective value internalization. Limitations: This study was limited to a single organizational unit and used qualitative methods, which may limit its generalizability. Future research should adopt mixed methods and broaden the scope to multiple public institutions. Contribution: This study offers a practical and theoretical roadmap for embedding core public service values into internal audit practices, contributing to the development of value-based governance in the public sector.

Purpose: This research aims to understand the development planning in Lubuk Cemara Village, Perbaungan District, and the factors influencing the development planning in Lubuk Cemara Village, Perbaungan District. Methodology/approach: This type of research is descriptive qualitative research. The number of informants is 8 informants. The data collection methods used in this research are questionnaires, interviews, and documentation. The types of data used are qualitative data and quantitative data. Results/findings: The research results indicate that the development planning process in Lubuk Cemara Village, Perbaungan District, has not yet shown optimal improvement in community welfare. This can be seen from the suboptimal ability of village government officials in conducting good and targeted development planning and in overseeing the development planning process. Conclussion: Based on the research conducted on the development planning in Lubuk Cemara Village, Perbaungan District, the author can conclude that the analysis of the development planning in Lubuk Cemara Village, Perbaungan District, has not yet shown an optimal improvement in social welfare. This can be seen from the suboptimal ability of village government officials in conducting effective and targeted development planning and in overseeing development planning. Limitations: The factors that influence the planning of the development of LubukCemara Village are: the amount of cost, facilities and infrastructure, and the implementation time. Contribution: The data analysis technique used is based on a theory that consists of data collection, data reduction, data presentation, and conclusion drawing.

Purpose: This study aims to examine the effectiveness of the On the Job Training (OJT) method in improving employee performance within organizational or corporate environments. The objective of this article is to assess the extent to which OJT contributes to performance enhancement. Through a literature review, this article analyzes the relationship between workplace-based training and performance improvement through several influencing factors. Methodology/approach: This research employs a Systematic Literature Review (SLR) approach based on 11 selected articles sourced from various national and international journals. Results/findings: The review findings indicate that OJT is an adaptive, applicable, and effective training method across various work sectors, including private industry, government institutions, and vocational education. Conclution: The findings indicate that OJT is an adaptive, applicable, and effective training method across various work sectors, including the private sector, government, and education. It can be concluded that OJT consistently contributes positively to the improvement of technical competencies, work efficiency, and employee adaptability in dynamic work environments. Limitations: This study is limited by its exclusive reliance on literature review without direct empirical data from the field. As such, the findings are conceptual and general in nature, and do not provide specific illustrations of OJT implementation within particular industries or organizational contexts. Further research using quantitative approaches or case studies is recommended to empirically validate these findings in practical settings. Contribution: This study contributes to the field of human resource management by highlighting the importance of On the Job Training as a strategy for enhancing employee performance.

Purpose: The Secretariat General of the DPD RI faces complex challenges such as a heavy workload, time constraints, and cross-work unit coordination, which frequently causes workflow congestion. This has an impact on the delay of the Secretariat General's main task, which is to assist the DPD RI's constitutional duties, due to overlapping priorities caused by poor time management. Methodology/approach: . The implementation of Activity-Based Management (ABM) serves as a strategic solution for identifying and eliminating unproductive activities, whereas the Eisenhower Matrix, 4D Method, and Kanban Method are critical for establishing urgent and strategic task priorities Results/findings: . The combination of these four approaches is expected to not only increase operational efficiency and reduce delays, but also to ensure consistent service quality while supporting the DPD RI's constitutional duties holistically. Conclutions: The transformation of time management is expected to strengthen institutional capacity to respond to the dynamics of dynamic legislative tasks while maintaining consistent quality of public services on an ongoing basis. Limitations: The study's main limitation is that it only looks at the Secretariat General of the DPD RI, which has its own unique characteristics as a supporter of the DPD RI. The findings and recommendations may not be completely applicable to other government institutions, due to differences in hierarchical structures, bureaucratic cultures, and task complexity. Contribution: . The study's findings highlight the importance of time management integration as a strategic foundation for improving operational efficiency and performance effectiveness.