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This study aims to analyze the efficiency of issuing tax invoices and reporting Value Added Tax (VAT) Periodic Tax Returns (SPT Masa PPN) by comparing the DJP Online system and the Coretax Administration System at CV XYZ. The research focuses on comparing the reporting process before and after the use of the Coretax digital system, as well as evaluating its direct impact on the efficiency of VAT reporting for Taxable Entrepreneurs (PKP). A descriptive qualitative method was used, with data collected through observation and documentation. The results show that prior to using Coretax, tax reporting was conducted through two separate applications, e-Faktur and e-SPT, which led to inefficiencies, input errors, and longer processing times. After the implementation of Coretax, the reporting process became more integrated, automated, and time-efficient. The system also supports digital document archiving and offers automatic validation and notifications, thereby reducing the risk of delays and reporting errors. Although technical issues such as internet dependency, system errors, and user adaptation remain, Coretax overall has a positive impact on improving tax administration efficiency and compliance at CV XYZ.

The development of digital technology has transformed how institutions communicate with the public, including the Maritime and Logistics Education Corporation of Indonesia (PT PMLI). This study is motivated by the strategic role of Cyber Public Relations in building institutional image in the digital era. The research focuses on how PT PMLI implements Cyber PR strategies to establish its institutional image. The objective is to identify the strategies applied and how the image is built in digital spaces. This study employs Ronald D. Smith’s Cyber PR Strategy Theory and Veljkovic’s Institutional Image Theory, using a qualitative descriptive method through in-depth interviews with five internal and external informants. The findings show that PT PMLI conducts situation analysis and audits using a SWOT approach, with strengths in digital integration and proactive approaches, and weaknesses in limited human resources and state-owned enterprise regulations. Opportunities come from digital innovation and external collaboration, while threats include the spread of hoaxes and sensitive data exposure. The strategic objectives focus on increasing audience engagement through interactive and educational content, as well as maintaining online reputation through consistent and responsive communication. PT PMLI utilizes its website and social media platforms Instagram, TikTok, and YouTube and develops trend-based content evaluated through media plans and engagement indicators.

The development of digital technology has brought about major changes in the spread of da'wah and the implementation of Islamic counseling. Da'wah that used to focus on face-to-face is now transformed through social media and digital platforms, so that religious messages can reach a wider audience without time and space limitations. Digital media presents opportunities for da'i to convey da'wah with varied and interesting content, especially for the younger generation. However, challenges remain, such as the lack of direct emotional interaction and the difficulty of monitoring potentially deviant content. Meanwhile, Islamic counseling in the digital era is developing through online services, either through websites, telephones, chats, and video conferences. These services facilitate access to counselling, reduce distance barriers and social stigma, and provide flexible counseling alternatives. However, online counseling also has weaknesses, such as limitations in reading body language, network technical constraints, and counselors' skills that are not optimal in utilizing technology. Thus, Islamic da'wah and counseling in the digital era require the readiness of human resources, mastery of technology, and the application of good ethics in order to run effectively, professionally, and provide wide benefits to society.

This Community Service Program (PkM) arises from the significant challenges faced by Vocational High School (SMK) students in adapting to the rapid progression of the digital era and the widespread use of artificial intelligence (AI). In an environment flooded with online information, many students tend to accept and share digital content without adequately verifying its validity, leaving them susceptible to misinformation, deceptive media, and inaccurate data. Ethical risks linked to AI misuse have also surfaced, including plagiarism through automated text-generation tools, excessive reliance on chatbots without ethical consideration, and potential privacy breaches due to limited awareness of technological vulnerabilities. To respond to these issues, the PkM program adopts an educational strategy focused on critical digital literacy training and mentoring tailored for SMK students. The initiative highlights the importance of critical thinking in evaluating and validating digital information, while simultaneously promoting ethical responsibility in using AI. Through workshops, case-based simulations, group discussions, and practical content analysis, students learn to recognize digital manipulation and reflect on the social implications of AI. Expected outcomes include increased ethical digital awareness, the development of a sustainable training module, academic publications, and long-term collaboration between schools and universities, ultimately preparing students to be competent, ethical, and responsible digital citizens.

This study examines audience-based digital da'wah and counseling strategies to address communication challenges in the modern era. Digital da'wah is the delivery of Islamic teachings through social media and online platforms, while digital counseling provides psychological and spiritual support through digital communication channels. This study employed a literature review method, analyzing various relevant academic sources. The findings indicate that understanding the audience is crucial to ensuring da'wah and counseling messages remain relevant, targeted, and impactful. Audience segmentation based on age, cultural background, digital literacy, and spiritual and psychological needs is crucial in designing communication strategies. Adjusting language style, selecting appropriate media, and utilizing creative communication methods can increase audience engagement and strengthen the effectiveness of da'wah and counseling. By understanding audience characteristics in depth, digital da'wah and counseling strategies can be delivered more effectively, have a positive impact, and meet the spiritual and psychological needs of society in this digital era.

The development of digital technology has brought about significant transformations in the global entertainment industry, including in Indonesia. One manifestation of this change is evident in the presence of streaming platforms like Netflix, which have altered consumer consumption patterns for audio-visual content. This study aims to analyze how Netflix Indonesia utilizes Business Intelligence (BI) and Knowledge Management (KM) to maintain and increase customer loyalty. This research uses a qualitative descriptive method, collecting data from various scientific literature, industry reports, and relevant online sources. The results show that the implementation of BI enables Netflix to analyze user behavior, understand viewing preferences, and provide more personalized content recommendations. Meanwhile, KM plays a crucial role in internal knowledge management, content development, and service innovation. The synergy between BI and KM has been proven to support Netflix's strategy in improving user experience, retaining existing customers, and attracting new ones in the increasingly competitive Indonesian market.

This study aims to analyze the strategies used by business actors in facing local market competition through Porter's Five Forces Model approach, which includes: the threat of new entrants, the threat of substitute products, the bargaining power of suppliers, the bargaining power of consumers, and the intensity of competition between competitors. This research uses a qualitative method with a descriptive approach. Data collection techniques were conducted through in-depth interviews with three categories of informants, namely business owners, employees, and consumers. Data analysis was conducted by identifying patterns, differences, and linkages between the strategies applied and aspects of Porter's Five Forces Model. The results showed that the main strendgth in local competition lies in the high intensity of competitors and the increasing number of alternative products offered. The integration strategy between online and offline marketing is proven to help dealers reach consumers more widely and build customer loyalty. The use of social media, digital promotions, and direct-to-consumer services such as exhibitions and local community partnerships are key to adaptation in the digital era. By understanding Porter's five aspects in depth, businesses can formulate strategies that are more adaptive, innovative, and highly competitive in the local market.

Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature

The increasing global pressure for environmental sustainability has encouraged companies to adopt socially and ecologically responsible business practices. Green accounting has emerged as a strategic approach to integrate environmental information into corporate decision-making and reporting. This study aims to explore and analyze the relationship between green accounting, resource efficiency, and sustainability reporting within the framework of sustainability management accounting. The research employs a systematic review approach of 50 studies sourced from Google Scholar and the Wiley Online Library. The findings affirm that green accounting functions not only as an environmental recording system but also as a strategic management tool that supports operational efficiency and holistic sustainability reporting.

Integrated Quality Management (IQM) or Total Quality Management (TQM) has become a strategic issue in the field of education because it is directly related to improving the quality of learning, school management, and the achievement of sustainable competency standards. In the context of Islamic education and integrated schools, the implementation of IQM is not only oriented toward managerial efficiency but also toward the integration of religious values and the development of students’ character. Therefore, this literature review is essential to understand the development, trends, and challenges of IQM implementation in education. The purpose of this literature review is to examine how IQM is applied in various educational institutions and to identify its theoretical and practical contributions. The research questions proposed are: (1) How are the concepts and principles of IQM developed in education? (2) What are the main impacts and challenges of its implementation? The study employed a literature search through repositories, e-journals, and online publications using the keywords “integrated quality management,” “TQM,” and “education.” Out of 20 initial articles, only 5 met the inclusion criteria and were analyzed in depth. The analysis results revealed three main themes: strengthening the fundamental concepts of IQM, the role of key figures and TQM principles in education, and the implementation impacts on academic and non-academic quality. In conclusion, IQM has proven to be relevant as a strategy for improving educational quality, although challenges such as limited resources and internal resistance still need to be addressed. Future research should explore adaptive IQM strategies tailored to the local school context.

This study aims to analyze the impact of digitalization of public services on budget efficiency, governance innovation, and economic growth in Indonesia. Using qualitative methods through a literature review approach, this study explores various academic sources and policies related to the digital transformation of government. The results show that the implementation of the Electronic-Based Government System (SPBE), e-budgeting, and online public services have a positive impact on increasing transparency, accelerating service delivery, and reducing operational costs. Furthermore, digitalization has contributed to the creation of a new economic ecosystem, which in turn strengthens the principles of good governance in government. However, several obstacles remain to be overcome, such as infrastructure inequality, low digital literacy among the public, and weak regulations supporting the application of technology in public services. Therefore, the success of digitalization of public services depends heavily on the readiness of human resources, the strengthening of more inclusive policies, and synergy between government agencies so that digital transformation can be effective, sustainable, and reach all levels of society.

This study aims to analyze the relationship between the intensity of playing the online game Mobile Legends and the consumptive behavior of university students at Universitas PGRI Ronggolawe Tuban. The research was motivated by the growing phenomenon of digital consumption among students, particularly through virtual item purchases via microtransactions. A quantitative correlational approach was employed, using purposive sampling involving 40 active student players of Mobile Legends. Research instruments consisted of Likert-scale questionnaires measuring two main variables: gaming intensity (frequency and duration) and consumptive behavior (impulsive buying, wastefulness, and non-rational consumption). Data were analyzed using Spearman’s rho correlation test, revealing a positive and significant relationship between gaming intensity and consumptive behavior (r = 0.558; p < 0.05). These findings indicate that higher gaming intensity increases students’ tendency toward hedonic and symbolic digital consumption. The study highlights that students’ consumptive behavior in the digital era is shaped not only by economic factors but also by social influence, self-control, and emotional gratification. The research implies the need for enhanced digital financial literacy and self-regulation awareness among students to mitigate excessive consumptive behavior.

This study aims to analyze oppurtunities, threats, and sales strategies through the Tiktok Shop and Tokopedua applications in the Tangerang area. Tiktok Shop and Tokopedia are two major E-Commerce platforms in Indonesia. Tiktok Shop utilizies short video trends and live streaming features to attract young consumers, while Tokopedia offers a strong E-Commerce infrastructure to support online transactions. E-Commerce is a process whereby buyers and sellers exchange information, money, and goods using electronic media. Data collection techniques were carried out through surveys targeting the community in the Tangerang area by distributing questionnaires and using documentation and literature studies that compiled secondary data from official documents published by the Ministry of Cooperatives and Small and Medium Enterprises, APJII, Data Reportal, and the Tangerang City Communication and Information Agency. The result of this study show that the collaboration between Tiktok Shop and Tokopedia opens up enormous growth opportunities, especially for businesses in the Tangerang area. Tangerang is a region with rapid growth in internet users. The younger generation, who actively use tiktok for both entertainment and shopping, is a highly potential consumer segment. Through this collaboration, businesses can reach markets that were previously difficult to penetrate through traditional marketing methods.

MSMEs play a vital role in Indonesia's economy, society, and culture. However, some MSMEs, such as "Madu Sumbawa" in Sumbawa Regency, still face challenges in marketing, packaging, and product labeling. Therefore, mentoring activities are conducted to improve the quality and competitiveness of these MSMEs. The approach implemented includes focus group discussions and interviews with MSME owners, as well as mentoring in marketing strategies, packaging, and product labeling. Results achieved include the establishment of a structured marketing system, both online and offline, the use of packaging with digital printing technology, and attractive product labeling that complies with applicable regulations. This mentoring aims to provide added value to MSMEs, so they can be more competitive in local and global markets with more attractive and standard-compliant products. In addition, with this mentoring, MSMEs can improve their ability to utilize digital media, expand market reach, and enhance product image, which will increase competitiveness in an increasingly competitive market.

The proliferation of Online Gambling (Judol) and Illegal Online Loans (Pinjol) poses a serious threat to the financial stability and morality of society, particularly among the youth. The high number of detected illegal entities necessitates fundamental educational intervention. The objective of this community service project is to equip students with an in-depth understanding of the dangers posed by these two illegal practices and to enhance their Sharia Financial Literacy as an ethical defense mechanism based on Islamic law. The methodology employed was an interactive and educational training session held at SMP Syubbanul Wathon Tegalrejo on November 15, 2024. The service material included a description of Judol and Pinjol, an analysis of addiction factors, and solutions guided by Sharia principles. The results demonstrate that understanding Sharia principles effectively provides an ethical framework for financial decision-making. Participants were equipped with practical skills to verify the legality of online loans with the Financial Services Authority (OJK), manage financial stress, and shift negative behavior towards positive activities.

Conflict is an inevitable phenomenon in every organization, whether in business, education, or social contexts. If not managed properly, conflict has the potential to reduce performance; however, if handled constructively, it can become a source of innovation. Based on this issue, this study aims to answer the main question: how is conflict understood and managed according to recent literature findings? The method used is a literature review by searching for articles through several online databases using the keywords "organizational conflict," "conflict management," "types of conflict," and "resolution strategies." From an initial search result of 17 articles, after a screening process, 15 articles met the criteria for further analysis. The analysis results reveal three main themes. First, conflict in organizations can be categorized into several types, such as intrapersonal, interpersonal, intragroup, and intergroup conflicts. Second, the sources of conflict often stem from differences in interests, ineffective communication, and unequal distribution of resources. Third, conflict resolution strategies vary, including mediation, collaborative communication, compromise, deliberation, and approaches based on religious values.

This study aims to describe the level of anxiety, stress, and depression in women undergoing In Vitro Fertilization (IVF) program and to see the distribution of psychological disorders based on sociodemographic characteristics and the stage of IVF program undertaken. The design of this study was descriptive quantitative with purposive sampling technique on 28 women who were undergoing IVF cycles in infertility clinics in Yogyakarta Special Region. Data were collected online through a questionnaire containing Hamilton Anxiety Rating Scale (HARS), Perceived Stress Scale (PSS), and Beck Depression Inventory-II (BDI-II) instruments. Descriptive analysis showed that most respondents experienced moderate anxiety (42%), mild stress (38%), and mild depression (36%). The analysis also showed that sociodemographic characteristics, such as age older than 35 years, non-working employment status, and low education, had a higher tendency towards psychological disorders. In addition, certain phases of IVF, such as the waiting phase after embryo transfer, appeared to be associated with increased levels of anxiety and stress. This study emphasizes the importance of more intensive psychological support, especially for women who are in the more stressful stages of IVF, as well as for those with sociodemographic risk factors that increase their vulnerability to psychological disorders.

The proliferation of Online Gambling (Judol) and Illegal Online Loans (Pinjol) poses a serious threat to the financial stability and morality of society, particularly among the youth. The high number of detected illegal entities necessitates fundamental educational intervention. The objective of this community service project is to equip students with an in-depth understanding of the dangers posed by these two illegal practices and to enhance their Sharia Financial Literacy as an ethical defense mechanism based on Islamic law. The methodology employed was an interactive and educational training session held at SMP Syubbanul Wathon Tegalrejo on November 15, 2024. The service material included a description of Judol and Pinjol, an analysis of addiction factors, and solutions guided by Sharia principles. The results demonstrate that understanding Sharia principles effectively provides an ethical framework for financial decision-making. Participants were equipped with practical skills to verify the legality of online loans with the Financial Services Authority (OJK), manage financial stress, and shift negative behavior towards positive activities.

Lengthy, disorganized physical queues in conventional food ordering systems, particularly within canteens, significantly compromise customer convenience and operational efficiency. This direct-ordering model often results in crowd congestion, unpredictably long waiting times, and potential friction among patrons. To address these operational issues and substantially enhance user satisfaction, this research proposes the development and implementation of an innovative Web-Based Food Ordering System. This digital platform allows customers to place orders entirely online, effectively eliminating the need for physical queuing. The system's core functionality is the realtime monitoring of order status and queue position, providing transparent information directly to the customer's device. For canteen management, the application offers a crucial tool for integrated and structured order handling, ensuring staff can prepare meals more accurately and promptly. By transforming the ordering process into a streamlined digital workflow, the system is expected to accelerate the service cycle, minimize unnecessary crowding, and substantially improve customer satisfaction through a modernized, well-organized, and highly efficient experience. This initiative represents a significant step toward smarter and more responsive food service operations.

This study is motivated by the importance of improving the productivity of civil servants (ASN) at the sub-district level, which serves as the frontline in delivering public services. Bureaucratic reform and service digitalization demand employees to work more professionally, competently, and productively. Career development and work motivation are considered two crucial factors that influence productivity improvement. The objectives of this research are to examine the effect of career development on employee productivity, to analyze the effect of work motivation on employee productivity, and to test the simultaneous influence of both factors at the Cempaka Baru Sub-District Office, Central Jakarta. The research employed a quantitative method with a saturated sample of 48 respondents. Data were collected through online questionnaires and interviews, then analyzed using multiple linear regression, t-test, and F-test. The results show that career development has a significant positive effect on productivity (t-value 3.051 > t-table 2.014; sig. 0.004 < 0.05). Work motivation also significantly affects productivity (t-value 3.206 > t-table 2.014; sig. 0.002 < 0.05). Simultaneously, both variables significantly influence productivity (F-value 79.546 > F-table 3.20; sig. 0.000 < 0.05). Therefore, career development and work motivation can be regarded as important factors in enhancing employee productivity at the Cempaka Baru Sub-District Office.