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Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

This study is secondary data sourced from the publication of financial reports and annual reports on the website www.ojk.go.id. Hypothesis results Based on the phenomenon of ROA, NPL, LDR graphs showing fluctuating NPL and CAR results in the 2020-2024 period still show fluctuating results in the 2020-2024 period. The lack of openness, ineffective supervision carried out by the Institution on managers will result in financial manipulation by managers which will later affect the decline in the company's financial performance. Insufficient DKI supervision causes GCG not to run optimally. Weak DD performance is indicated by the absence of openness principles between DD and shareholders. The existence of fraudulent practices, one of which arises from the performance of the KA which is dishonest or not independent.

This study aims to analyze market sentiment towards Gold Financing Products (PKE) in Islamic banking before and after the Trump Effect phenomenon using the text mining method. This technique involves extracting information from unstructured text data to then be visualized and analyzed using the Natural Language Processing (NLP) approach and a RoBERTa-based classification model. Data was collected through web scraping from the X application with the help of API and processed using Google Colab. From a total of 4,074 tweets analyzed, it was found that the majority of public sentiment was neutral (59%), followed by negative (24%) and positive (17%). This reflects the public's tendency to discuss informatively rather than emotionally, although there was a spike in negative sentiment in certain periods indicating sensitivity to global dynamics, especially the impact of the Trump Effect on gold prices. The resulting wordcloud reveals key topics such as gold prices, buying and selling activities, and institutions such as Pegadaian Syariah and BSI. Terms such as "sharia", "riba", and "principles" emphasize the importance of Islamic financial values ​​in public perception. The results of this study indicate that text mining-based sentiment analysis is effective in capturing the dynamics of public opinion in real-time and can be a strategic tool for Islamic financial institutions in responding to market changes.

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

This research is motivated by initial observations that show that the Implementation of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies has not been optimal, as seen from the large number of tax arrears that must be fulfilled by the Ciamis Regency DPPKAD. PBBP2 (Rural and Urban Land and Building Tax) revenue has not reached the predetermined target. The increase in Regional Original Revenue (PAD) is carried out by following the right tax principles, including the application of sanctions for violations. This study uses a quantitative descriptive method with a population of 33 people, and a total sampling technique, so that the sample also totals 33 people. Data was collected using questionnaires. The results of the study show that the implementation policy of Law Number 28 of 2009 concerning Regional Taxes and Regional Levies received a total score of 2262, which is included in the high category according to the benchmarks used. PBBP2 admissions at the Ciamis Regency DPPKAD received a total score of 2289, also in the high category. Based on hypothesis proof, the policy of implementing Law Number 28 of 2009 has an effect of 77.3% on the receipt of PBBP2 in the Ciamis Regency DPPKAD, while 22.7% is influenced by other factors that are not studied.

Corporate Social Responsibility (CSR) is a company's commitment to contribute to sustainable economic development, by paying attention to corporate social responsibility and emphasizing a balance between attention to economic, social and environmental aspects. This research uses qualitative methods. The data used are primary and secondary data. Data were obtained by observation, interview and documentation methods. The object of this research is the community of Purwodadi Village, Tebing Tinggi District, West Tanjung Jabung District. Based on the results of the study shows that, the Corporate Social Responsibility (CSR) program of PT. Trimitra Lestari has been running quite well and providing benefits to the community around the company. In the review of Islamic business ethics, the implementation of the Corporate Social Responsibility (CSR) program of PT. Trimitra Lestari is in accordance with the principles of Islamic business ethics. However, there are still several programs that need to be improved as explained by the community, where the community expects a Corporate Social Responsibility (CSR) program that can empower and prosper the community.

Data ethics is part of what we mean when we talk about the decisions and actions we take when collecting, analyzing, and using data. and actions we take when collecting, analyzing and using data. The principles and laws specific to data use in each country must be followed. Ethics is not just about taking responsibility; if we are not careful and ethical in our in our activities on social media, we will suffer consequences and break the law. Ethics in the digital world can be seen from various perspectives, including ethics of personal use, business ethics, political ethics, and others. In addition to ethics, in the digital world there is also something called privacy policy. Privacy policy emerged from the common law system, system as a self-regulatory approach. Privacy policies are tailored to the principles of personal data protection principles established by national laws and regulations. There are ethical issues in the utilization of big data that need to be addressed. Decision-making based on data may become biased and unfair due to improper data analysis. Big data is a trend that covers every field of technology.

This qualitative research aims to investigate the influence of teacher workload on students' academic achievement, particularly within the unique framework of science, technology, and Buddhism. Employing a phenomenological research model, the study delves into the lived experiences of teachers and students in educational settings infused with Buddhist principles alongside science and technology education. The sampling technique involves purposive sampling, selecting participants with diverse backgrounds and experiences. Data analysis follows thematic analysis methods, identifying patterns and themes within the collected narratives. Preliminary findings suggest a complex interplay between teacher workload, students' academic outcomes, and the integration of Buddhist perspectives within the curriculum. Understanding these dynamics can offer insights into optimizing teaching practices and curriculum design to enhance student learning outcomes in science, technology, and Buddhist-oriented educational contexts.

This research aims to explore sustainable digital marketing strategies for Micro, Small, and Medium Enterprises (MSMEs) with a focus on redefining brand identity. The research employs a qualitative approach, utilizing in-depth interviews and thematic analysis. A purposive sampling technique is employed to select participants from diverse MSME backgrounds. Through rigorous thematic analysis, the study reveals insights into effective digital marketing strategies that align with sustainability goals while reshaping brand identities for MSMEs. The findings highlight the importance of authenticity, transparency, and social responsibility in crafting sustainable brand identities in the digital era. This research contributes to the understanding of practical strategies for MSMEs to thrive in the competitive digital marketplace while embracing sustainability principles.