Abstract: Small and Medium Enterprises (SMEs) play a crucial role in Indonesia’s economy, but many face challenges in managing operations efficiently. One of the main issues is the lack of well-documented procedures. This study aims to identify the factors that hinder the implementation of procedure manuals in SMEs and provide recommendations for...

Abstract: This study aims to analyze the impact of digitalization, religiosity, and employee engagement on the performance of employees in Islamic financial institutions in Banda Aceh, with Sharia compliance acting as a moderating variable. Digitalization in the Islamic finance sector enhances employee performance, particularly in the Small and Medium...