ABSTRACT
This study aims to analyze the influence of intellectual intelligence, work motivation, and work discipline on the performance of members at Atang Sendjaja Air Force Base in Bogor, both simultaneously and partially, and to determine the most dominant variables that influence performance. The research approach employs a quantitative method, utilizing a causal-comparative and explanatory research design. The research population included all 1,129 members of the Atang Sendjaja Air Force Base in Bogor, with a sample of 71 respondents selected based on job relevance and involvement in operational activities. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS version 25.0. The results showed that the three independent variables — intellectual intelligence, work motivation, and work discipline — had a significant effect on member performance, both simultaneously and partially. The regression coefficient values for each variable indicate a positive direction of influence, meaning that the higher the levels of intellectual intelligence, motivation, and work discipline, the better the performance of members. Among the three variables, work discipline proved to have the most dominant influence on improving member performance, as indicated by the highest regression coefficient value (0.289). This finding reinforces the view that discipline, which reflects compliance with regulations and work responsibilities, is key to building work effectiveness and efficiency in a military environment. The implication of this study is the need to improve discipline and work motivation programs integrated with intellectual intelligence development in order to support continuous performance improvement at Atang Sendjaja Air Base in Bogor.

ABSTRACT
This study analyses the influence of controlling ownership, managerial ownership, and family ownership on tax aggressiveness in property and real estate companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. Tax aggressiveness is measured using the Effective Tax Rate (ETR) proxy, defined as the ratio of income tax expense to pre-tax income, where a lower ETR reflects higher aggressiveness. The research population consists of 94 companies, with 18 firms selected through purposive sampling, yielding 90 firm-year observations. Secondary data were obtained from annual reports published on the IDX and the official company websites. Data analysis was conducted using multiple linear regression with IBM SPSS Statistics 25. The results reveal that controlling ownership, managerial ownership, and family ownership do not significantly affect tax aggressiveness. The coefficient of determination (R²) is 5.2%, indicating that the independent variables explain only a small proportion of the variation, while other factors such as profitability, leverage, and asset intensity may play a greater role. These findings suggest that ownership structure is not the primary determinant of tax aggressiveness. The implication for tax authorities is to consider broader financial and operational factors when formulating supervision strategies.

ABSTRACT
This study investigates the financial and governance effects of the 2021 merger that formed Bank Syariah Indonesia (BSI), applying the Risk Profile, Good Corporate Governance, Earnings, and Capital (RGEC) framework across two distinct periods: pre-merger (Q1 2019–Q4 2020) and post-merger (Q1 2021–Q4 2022). Using quarterly data from eight paired observations per indicator, the analysis combines descriptive statistics, Shapiro–Wilk normality tests, and Wilcoxon Signed-Rank tests to evaluate changes in Non-Performing Financing (NPF), Financing-to-Deposit Ratio (FDR), Good Corporate Governance (GCG), Return on Assets (ROA), Return on Equity (ROE), Operating Efficiency (BOPO), Net Operating Margin (NOM), and Capital Adequacy Ratio (CAR). The results reveal statistically significant improvements in asset quality, profitability, and operational efficiency (NPF, ROA, ROE, BOPO, NOM), a borderline decline in liquidity risk (FDR), and stable capital adequacy (CAR). GCG composites also improved descriptively. These findings demonstrate that the merger produced real operational and financial synergies while preserving prudential buffers. The study extends the resource-based and synergy theories to Islamic banking and offers practical insights for regulators, managers, and investors on how consolidation can strengthen systemic stability and bank performance in emerging markets.

ABSTRACT
The main objective of corporate organizations is to maximize shareholders' wealth. As such, making the right capital structure decisions is essential for financial stability and long-term growth. This study examines how equity financing influences the financial performance of listed manufacturing companies in Nigeria, using Return on Capital Employed (ROCE) and Market Value (MV) as performance indicators. The study is limited to selected manufacturing firms listed on the Nigerian Stock Exchange and covers a 15-year period from 2007 to 2021. This timeframe was chosen due to the financial crises that impacted the Nigerian economy during this period, compelling many firms to reassess their financing strategies. The analysis employs dynamic panel regression, cross-sectional dependence tests, and panel cointegration methods. Key variables include Share Premium, Revenue Reserves, Firm Size, and Firm Age. The findings reveal that ROCE is significantly influenced by its previous values (lagged ROCE coefficient = 0.927, p < 0.001), while Share Premium and Revenue Reserves show no significant impact. Interestingly, Firm Age has a negative effect on ROCE (-0.078, p < 0.01), indicating that older firms may become less efficient in using capital. On the other hand, both lagged MV (0.847, p < 0.001) and Share Premium (0.365, p < 0.001) positively influence market value. Additionally, Firm Age shows a small but significant positive effect on MV (0.024, p < 0.001), suggesting that older firms, despite declining efficiency, can still increase their market valuation. The study concludes that equity financing especially through increased Share Premium can enhance market value. It recommends that manufacturing firms focus on boosting share premium while also finding ways to manage capital efficiency challenges associated with firm aging.

ABSTRACT
This study analyzes the role of commitment, competence, and Organizational Citizenship Behavior (OCB) in the Indonesian Air Force Base Logistics Service. This study uses a qualitative approach with a frequency description method based on SPSS. The research sample consisted of 100 respondents who were active logistics service personnel. The results of the analysis show that commitment, competence, and OCB. The dimension of commitment interacts with and strengthens the dedication of members of the Logistics Service of the Abdul Rahman Saleh Malang Air Force Base. Affective commitment is the basis for emotional involvement, continuous commitment affirms rational considerations, while normative commitment strengthens the moral and ideological dimensions. The synergy of these three aspects is crucial for maintaining sustainability, efficiency, and logistics readiness in a military environment. The competence of Abdul Rahman Saleh Malang Air Force Logistics Service members is an important foundation in supporting the success of military operations and logistics management. OCB forms a framework of excellent behavior that is highly relevant to the characteristics of the Abdul Rahman Saleh Malang Air Force Logistics Service. OCB behavior strengthens team cohesion and productivity, creating a professional, adaptive, and combat-ready military work culture. Logistics performance at the Abdul Rahman Saleh Malang Air Force Logistics Service can be comprehensively measured through five key indicators that reflect delivery reliability, strategic collaboration, budget efficiency, and knowledge integration. This research's contributions consist of theoretical and practical implications, as well as implications for further research, based on the model and discussion in the research on commitment and logistics competence through OCB at the Abdul Rahman Saleh Malang Air Force Logistics Service.

ABSTRACT
This study investigates the impact of risk management on the institutional development and growth of Non-Governmental Organizations (NGOs) in four East African countries between 2015 and 2021. The Background of the Study traces the evolution of civil society, emphasizing NGOs' transformation from informal entities to pivotal actors in development and humanitarian efforts, driven by historical milestones like the UN establishment and normative frameworks such as the Universal Declaration of Human Rights. The sector’s expansion, particularly in East Africa, has been shaped by regional integration, donor influence, and the need to professionalize operations amid political, social, and economic complexities. However, many NGOs face vulnerabilities due to inadequate risk management in the face of external shocks like political instability and environmental disasters, hampering their resilience and long-term sustainability. Existing literature largely offers global perspectives, underscoring the need for context-specific research. The Objective is to assess how risk management influences organizational resilience and growth, with the Research Hypothesis proposing a significant positive impact. The Theoretical Frameworks draw on Growth-Based Theory, emphasizing internal resources and strategic flexibility, and Foundations of Development and Risk, highlighting systemic vulnerabilities and adaptive capacities. Empirical evidence was collected through a mixed-methods approach rooted in Creswell and Creswell’s (2018) and Kumar’s (2019) principles. The quantitative component involved a structured survey distributed to approximately 476 NGO personnel such as managers and financial officers from 28 organizations selected via stratified random sampling based on country, size, and sector. The qualitative aspect comprised semi-structured interviews with key informants, complemented by document analysis of organizational reports and strategic plans. Data collection adhered to rigorou

ABSTRACT
This study examined the complex relationship between hydropolitics and strategic security in post-conflict South Sudan, emphasizing the critical role of water resource management within the Nile Basin. Given South Sudan’s recent independence after decades of civil war, the research explored how water scarcity, infrastructural deficiencies, and regional geopolitical tensions influenced internal stability and regional diplomacy. Employing a pragmatic research philosophy, the study adopted a mixed-methods design, integrating qualitative stakeholder interviews, policy analysis, and quantitative data to provide a comprehensive understanding of water governance challenges. The data collection followed a concurrent embedded approach, allowing for the simultaneous gathering and analysis of multiple data sources, which enhanced the validity of the findings through triangulation. The target population comprised approximately 200 stakeholders, including government officials, community representatives, technical experts, NGOs, and international actors, selected through purposive and snowball sampling techniques to ensure diverse and relevant representation across geographic and institutional lines. Quantitative data encompassed infrastructure conditions, governance indicators, and conflict metrics, which were analyzed using descriptive statistics, regression models, and principal component analysis to explore relationships between water infrastructure, policy frameworks, and security outcomes. Qualitative data from semi-structured interviews, focus group discussions, and document reviews underwent thematic content analysis, capturing stakeholder perceptions, institutional narratives, and social dynamics. This mixed-methods approach facilitated a nuanced understanding of how governance deficiencies, ethnic identities, and regional geopolitics contributed to water-related conflicts.