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Socialization of Digital Leadership Capacity Building and Adaptive Organizational Culture for Educators in the Era of Education 4.0 at Bandung Percut Sei Tuan High School Fahmi Ashari S. Sihaloho; Putri Mauliza; Henny Purnama Dewi; Nabila Tijani Tharifah
Outline Journal of Community Development Vol. 3 No. 3: March 2026
Publisher : Outline Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61730/1ya67t31

Abstract

The rapid advancement of the Education 4.0 era necessitates a fundamental transformation in the role of educators from conventional instructors to digital leaders capable of managing change, yet significant challenges persist regarding the readiness of human resources and the existence of rigid organizational cultures that resist technological integration. This community service activity aims to enhance the capacity of digital leadership and foster an adaptive organizational culture among educators at Senior High School Bandung Percut Sei Tuan. The implementation method utilized a participatory training approach involving thirty-five educators and administrative staff, encompassing needs assessment surveys, interactive workshops, conflict management simulations, and the formulation of follow-up plans for digital innovation. The effectiveness of the program was evaluated through a comparative analysis of pre-test and post-test scores as well as participant satisfaction assessments. The results indicated a significant increase in cognitive competence, marked by a rise in the average understanding score from 51.4 to 80.1, with the highest improvement observed in the aspect of digital leadership strategies at 62 percent. Qualitatively, the activity successfully minimized teacher resistance to technology and cultivated a culture of intergenerational collaboration through reverse mentoring initiatives. It is concluded that this socialization serves as an effective strategic step in preparing the mental readiness and work culture of the school to face the dynamics of sustainable digital transformation.
Kajian Audit Report Lag Ditinjau dari Ukuran KAP dan Ukuran Perusahaan Subsektor Pertambangan Batu Bara Amelia Kartika; Cindy Aryani Putri; Seniman Hati Zebua; Nasirwan, Nasirwan; Nabila Tijani Tharifah
Journal of Economic and Business Advancement Vol. 1 No. 4 (2026): June: Ascendia: Journal of Economic and Business Advancement
Publisher : CV SCRIPTA INTELEKTUAL MANDIRI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.65310/xhbbnv76

Abstract

This study examines audit report lag from the perspective of audit firm size and company size within the coal mining subsector listed on the Indonesia Stock Exchange. The research adopts a qualitative, non-empirical approach based on a systematic literature review, integrating conceptual and empirical insights to explain the determinants of audit timeliness. The findings indicate that audit firm size plays a critical role in shaping audit efficiency, where larger audit firms are associated with higher audit quality, stronger resources, and more structured methodologies that contribute to shorter audit completion periods. On the firm side, company size reflects both organizational capacity and operational complexity, creating a dual effect on audit report lag. While larger firms benefit from more sophisticated internal control systems and reporting readiness, they also face higher complexity that may extend audit procedures. The interaction between auditor characteristics and firm attributes produces a dynamic and context-dependent pattern of audit report lag.  
Peningkatan Kemampuan Mahasiswa dalam Manajemen Usaha, Produksi dan Operasi melalui Kunjungan Industri PT. XYZ Fadli Agus Triansyah; Andi Cici Thania; Marito Ritonga; Nela Permata Sari Lubis; Sakina Balqis; Nabila Tijani Tharifah; Al Wahfi Suhada Sipahutar; Muh Ainul Yaqin; Hafiz Irwandi
Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia Vol. 5 No. 1 (2026): Maret : Jurnal Pelayanan dan Pengabdian Masyarakat Indonesia
Publisher : Sekolah Tinggi Ilmu Administrasi Yappi Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jppmi.v5i1.2446

Abstract

This community service activity aims to enhance students’ competencies in business management, production, and operations through an industrial visit to PT. XYZ. The activity involved 65 students from the Entrepreneurship Study Program of Universitas Negeri Medan and was conducted in December 2025. The method used was experiential learning, allowing students to gain direct exposure to real industrial practices. The stages of the activity included preparation, implementation of the industrial visit, observation and data analysis, and evaluation and reflection. The results of the activity indicate significant improvements in five key areas: understanding of business management, production processes, operations management, development of soft skills, and increased entrepreneurial motivation and interest. Students were able to connect theoretical knowledge with real-world applications, thereby enhancing their analytical and practical abilities. In addition, the activity contributed to the development of communication skills, teamwork, critical thinking, and professional attitudes. Overall, this program demonstrates that industrial visits are an effective learning strategy in entrepreneurship education to produce competent, adaptive, and competitive graduates.