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This study aims to examine the role of implementing Environmental, Social, and Governance (ESG) principles in supporting the transition toward a green economy in Indonesia from the perspective of Islamic banking. The research employs a qualitative approach using a library research method, reviewing academic literature published between 2020 and 2025. Data were analyzed through thematic content analysis to identify the alignment between ESG dimensions and maqashid shariah, as well as the challenges and opportunities of ESG implementation within Islamic banking institutions. The findings reveal that ESG application in Islamic banking remains partial, with greater emphasis on the environmental dimension through instruments such as green sukuk and green financing. The social and governance aspects have not yet been fully integrated into sustainability strategies. Nevertheless, integrating ESG with maqashid shariah strengthens the role of Islamic banks as agents of change in sustainable development. The study highlights the importance of establishing specific regulations, transparent reporting systems, and sharia-compliant green financial innovations to enhance the contribution of Islamic banking to Indonesia’s green economy.

Artificial Intelligence (AI) is increasingly used in financial accounting to improve decision-making effectiveness. This research analyzes the role of AI in supporting data-driven decision making and identifies challenges in its implementation. Using a qualitative approach with the Systematic Literature Review (SLR) method, this study reviewed 41 relevant articles from national and international journals. The results showed that 28 studies supported the effectiveness of AI in improving financial decision-making by automating transaction recording, enabling algorithm-based predictive analysis, and detecting financial anomalies. AI enables companies to respond faster to market changes, increase transparency of financial reports, and reduce human errors in accounting processes.However, 13 studies highlighted challenges such as technological complexity, limited transparency in decision-making, algorithmic bias, and organizational readiness. In addition, evolving regulations are an obstacle to ensuring optimal use of AI while minimizing ethical and legal risks. The success of AI in financial decision-making depends on infrastructure readiness, regulatory support, and human resource competencies. Without a well-planned strategy, AI may pose new challenges that hinder its effectiveness. Therefore, this study provides insights into the optimal AI implementation strategy to ensure that this technology improves the accuracy and transparency of decision making while maintaining financial accounting accountability.

Companies face new challenges in maintaining compliance with business ethics in the digital era which is characterized by technological advancements and globalization. It is essential to implement business laws to ensure that the company's practices not only comply with applicable regulations but also follow high moral standards. The study looks at how business law can help with ethical compliance in the digital environment, including data protection, transparency, and social responsibility. Using case studies from various industries, this study shows that consistent application of business laws and ongoing ethical counseling can create a strong culture of compliance. As a result, the company can not only reduce legal risks but also build a good reputation in the eyes of the public and consumers.

One of the most important instruments in economics is the sharia market which offers alternative investment options in accordance with Islamic sharia principles. The purpose of this study is to explain the concept of the Indonesian sharia market, the mechanisms involved, and the potential and challenges faced during its development. The method used in this study is a literature study using qualitative descriptive analysis, namely analyzing various factors, laws, and current developments related to the sharia market. The findings of this study indicate that the Indonesian sharia market has experienced significant growth due to stricter regulations from the Financial Services Authority (OJK) and the National Sharia Council-Indonesian Ulema Council (DSN-MUI). However, there are still several problems in this market, such as the lack of public understanding of sharia principles and gaps in available sharia products. Nevertheless, the Indonesian sharia capital market has a lot of potential, including the ability to increase public awareness of sharia investment and the various investment products available.

Financial Technology (FinTech) is an innovation in financial services that uses digital technology to provide easier, more efficient and affordable access. This article discusses the development of FinTech in Indonesia, including its role in increasing financial inclusion, providing digital banking services, electronic payments, and peer-to-peer lending business models. Through literature analysis, this article shows that FinTech has driven significant changes in financial access and interactions, especially for those in remote areas or without access to traditional financial services. Although FinTech offers many advantages, such as efficiency and ease of transactions, challenges such as limited access to technology and security risks still need to be overcome. Adaptive regulations and collaboration with traditional financial institutions are needed to maximize the potential of FinTech in supporting financial inclusion and sustainable economic development in Indonesia.

In a change towards what is desired, change management is needed to provide stimulus and also a supervisory and control function in each change process. In this case study, KPP PMB succeeded in carrying out development and obtaining the ZIWBK predicate through three change management implementation processes. The first stage, namely Re-freezing, at this stage it is hoped that all stakeholders will be aware of the need for change, on the basis of which they are required to form an organizational structure to make changes along with the work program that will be delivered. The second stage is the change stage, this stage changes begin to be carried out by executing all the work programs that have been created, socialization from change agents is very necessary to communicate the goals and regulations changed by the organization as well as the commitment of all employees in making changes in behavior, mindset and culture . Changes that have been successfully implemented must be maintained according to documented standards and also carried out regular evaluations in accordance with the aim of the last stage, namely refreezing.

In the dynamic era of globalization, Human Resource Management (HRM) has become key to success for companies in the global market. Global HRM involves an approach that considers global factors such as culture, labor regulations, and market demands. Challenges include adapting to cultural diversity, varying labor regulations, and managing dispersed teams. However, global HRM also presents opportunities, including broader access to global talent. Through detailed analysis, this journal aims to provide valuable insights for HRM practitioners and company leaders in managing human resources in the globalization era. The research method used is qualitative and descriptive, with literature studies as the data source. The research results highlight the importance of global human resource management in achieving organizational goals in diverse global markets. Proposed solutions include flexibility, effective resource management, cultural awareness enhancement, and employee engagement. With the implementation of effective HRM policies, organizations can enhance their performance and achieve their business goals in the global business era  

Implementation of Corporate Environmental Responsibility or CSR (Corporate Social Responsibility) is one of the obligations that must be fulfilled by companies in Indonesia which has been regulated through Article 74 paragraph (1) of Law Number 40 of 2007 concerning Limited Liability Companies (UUPT) as a general implementing regulation. corporate social responsibility/CSR in Indonesia and Government Regulation Number 47 of 2012 concerning Social and Environmental Responsibility of Limited Liability Companies as its implementing regulations.