Journal of Industrial Engineering & Management Research

ANALYSIS OF FINANCIAL MANAGEMENT AND TRANSPARENCY ON THE PERFORMANCE OF THE JOINT VILLAGE-OWNED ENTERPRISE OF SINGOROJO, KENDAL REGENCY, WITH PUBLIC TRUST AS AN INTERVENING VARIABLE

2026-07-16T13:46:09+07:00

The performance of Village-Owned Joint Enterprises (BUMKDesma) is influenced by several factors, including financial management, transparency, and public trust. This study aims to examine the effects of financial management and transparency on the performance of BUMDesma Singorojo, Kendal Regency, by incorporating public trust as an intervening variable. A quantitative approach was employed using primary data collected through questionaires distributed to 155 respondents, consisting of customers, business partners, and village heads in Singorojo District. The data were analyzed using multiple linear regression, while the mediating effect of public trust was examined through the Sobel test.The findings indicate that financial management has a positive and significant effect on both public trust and BUMDesma performance. Transparency also has a positive and significant effect on public trust; however, it does not significantly influence BUMDesma performance. Furthermore, public trust has a positive and significant impact on organizational performance. The mediation analysis reveals that public trust successfully mediates the relationship between financial management and BUMDesma performance but fails to mediate the relationship between transparency and organizational performance.The study highlights that accountable financial management plays a strategic role in improFing BUMDesma performance, both directly and indirectly through strengthening public trust. Therefore, BUMDesma managers are encouraged to enSance financial management practices, reinforce accountability, and maintain public trust to support organizational sustainability and improve overall performance.

Advancing Teacher Performance through Learning Innovation in the Age of Artificial Intelligence: A PRISMA-Based Systematic Literature Review

2026-07-20T08:01:37+07:00

This review synthesizes research on teaching methods or strategies that enhance critical thinking in students to address variability in pedagogical effectiveness and assessment across educational contexts. The review aimed to evaluate the impact of diverse instructional approaches on critical thinking development, identify methodological trends, and analyze challenges in implementation. A systematic selection of empirical studies and meta-analyses spanning elementary to higher education, multiple disciplines, and global settings was conducted, emphasizing quasi-experimental and mixed-method designs. Findings indicate that project-based and inquiry-based learning consistently improve critical thinking by engaging students in authentic problem-solving, particularly when integrated with STEM and digital technologies. Technology-enhanced pedagogies, including AI tools and blended learning, further support critical thinking but face barriers related to access and teacher preparedness. Assessment practices vary widely, with continuous and formative evaluations proving more effective than isolated tests, though standardization remains limited. Additionally, professional development for educators is critical to sustain effective critical thinking instruction, while interdisciplinary and collaborative strategies foster integrative cognitive skills despite coordination challenges. These findings converge to underscore the necessity of comprehensive, technology-supported, and teacher-facilitated frameworks for cultivating critical thinking. The review highlights implications for designing scalable, context-sensitive pedagogies and calls for rigorous longitudinal research to validate sustained outcomes.

A COMPARATIVE STUDY OF FOOD SECURITY POLICIES IN DEVELOPING COUNTRIES

2026-07-20T14:44:39+07:00

Food resilience has become a strategic policy priority in developing countries due to increasing global challenges, including climate change, supply chain disruptions, economic instability, and public health crises. This study aims to comparatively analyze food resilience policies in Indonesia, the Philippines, and India by examining five key dimensions: food availability, economic and logistics access, nutrition utilization, food system stability, and institutional governance. A purposive literature review method was employed by systematically synthesizing empirical and theoretical studies obtained from Scopus, ScienceDirect, and Google Scholar. The findings indicate that the three countries have adopted different policy approaches based on their institutional capacity and socio-economic contexts, yet they face similar structural challenges. Indonesia has strengthened food diversification and nutrition programs but continues to experience policy fragmentation and unequal regional distribution. The Philippines remains highly vulnerable due to import dependency, geographical constraints, and climate-related disasters that disrupt food accessibility and stability. India has established a comprehensive Public Distribution System (PDS) that improves food access for low-income households; however, administrative inefficiencies, distribution leakages, and nutritional quality remain significant concerns. The comparative analysis demonstrates that food resilience extends beyond increasing agricultural production and requires integrated governance, efficient logistics, transparent institutions, and nutrition-sensitive policies. Furthermore, effective food resilience depends on cross-sectoral coordination, adaptive public administration, and inclusive policy implementation that addresses vulnerable populations. This study contributes to the comparative public policy literature by identifying common challenges and transferable policy lessons among developing countries. It recommends strengthening collaborative governance, institutional integration, digitalized food distribution systems, and climate-adaptive strategies to enhance sustainable and equitable food resilience in Asia.

The Impact of Digital Transformation and Digital Culture on the Perceived Sustainability of Organizational Performance through Hybrid Work Effectiveness: Evidence from a Marketing Research Company (PT XYZ)

2026-07-21T08:26:31+07:00

Abstract This study investigates the impact of digital transformation and digital culture on perceived sustainable corporate performance, specifically examining the mediating role of hybrid work effectiveness. Facing operational challenges and declining service quality, organizations must understand how to effectively execute digital strategies. A quantitative approach utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to primary data collected from 130 purposively selected employees at PT XYZ, an Indonesian marketing research firm. The findings demonstrate that digital transformation and digital culture significantly enhance hybrid work effectiveness. Crucially, the direct effect of digital culture on sustainable performance is insignificant but is fully mediated by hybrid work effectiveness, while digital transformation exhibits partial mediation. These results highlight that advanced technological infrastructure and an innovative digital mindset require a highly coordinated hybrid work system as an execution engine to secure long-term operational stability and sustainable corporate performance.

The Influence of Government Accounting Standards, Information Technology, and Internal Control Systems on the Quality of Financial Reporting with Human Resource Competence as a Moderating Variable

2026-07-24T09:49:04+07:00

In general, the purpose of this study is to examine and analyze the role of each variable in an agency's financial reporting. Specifically, this study aims to analyze how compliance with and understanding of SAP can ensure consistency and transparency in the presentation of financial reports. To assess the extent to which the use of technology and accounting information systems accelerates the preparation process and improves the accuracy of reporting data. To understand how SPI functions to prevent errors and fraud, resulting in more valid and reliable reporting. To analyze whether employee skill levels and understanding can strengthen or weaken the relationship between SAP, Information Technology, and SPI variables on financial reporting quality. A quantitative approach was employed using primary data collected through questionnaires distributed to employees involved in financial management across 75 Judicial Work Units. Purposive sampling was applied based on respondents’ direct involvement in financial management. A total of 150 questionnaires were collected; however, 10 observations identified as outliers were excluded, resulting in a final sample of 140 respondents. The data were analyzed through validity tests, reliability tests, classical assumption tests, and hypothesis testing using Moderated Regression Analysis (MRA) with IBM SPSS Statistics version 26. The findings indicate that Government Accounting Standards, Information Technology, and Internal Control Systems have positive effects on Financial Reporting Quality. Human Resource Competence does not moderate the effects of Government Accounting Standards or Information Technology. However, it negatively and significantly moderates the effect of Internal Control Systems on Financial Reporting Quality. This finding suggests that as human resource competence increases, the contribution of internal control systems to ensuring financial reporting quality becomes weaker; conversely, employees with lower competence rely more heavily on the effectiveness of formal internal controls. In general, research findings on this topic indicate that Government Accounting Standards (SAP), Information Technology (IT), and Internal Control Systems (ISC) have a positive and significant impact on the quality of financial reporting. Adequate human resource (HR) competency has been shown to strengthen this positive relationship. The following are detailed conclusions from various literature and empirical research regarding the implementation of accrual-based SAP significantly improving transparency and accountability, which directly impacts the reliability of financial reporting quality.Optimal IT utilization accelerates the data presentation process and minimizes human error, resulting in more accurate and timely financial reporting.A well-designed system safeguards agency assets and ensures regulatory compliance, which has a strong and positive correlation with improved reporting quality. Employee expertise, educational background, and understanding of accounting are crucial. Competent HR can bridge the gap between SAP regulations and IT operations, empirically demonstrating the ability to strengthen the influence of systems and regulations on the preparation of quality financial reporting.