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Artificial intelligence (AI) has developed rapidly in recent years, making judgments and executing tasks in ways comparable to decisions made by the human brain. These technological advances allow AI to replace or complement human work in various fields, but they also raise complex legal questions regarding accountability for the actions it performs. This study employs a normative juridical research methodology, which emphasizes the analysis of laws and regulations, concepts, principles, and legal theories, using literature as the primary data source. The findings show that AI, despite its advanced capabilities, remains a legal object rather than a legal subject. In accordance with Government Regulation No. 71 of 2019 on the Implementation of Electronic Systems and Transactions in Indonesia, AI cannot be considered a legal entity with independent rights and obligations. Consequently, AI cannot be held legally accountable for its actions, as it operates under human creation, programming, and direction. Responsibility for any consequences arising from the use of AI lies with the individuals or institutions that develop, operate, and control it. This study highlights the importance of establishing a clear legal framework to regulate AI applications, ensuring that technological innovation aligns with legal certainty and accountability. It concludes that while AI may imitate human decision-making, it lacks autonomy in the legal sense and therefore cannot bear responsibility under positive law.

This research aims to analyze the Regional Government's strategy in developing the Tanjung Lesung Tourism Area and identify obstacles and efforts to improve the community's economy. As a Special Economic Zone (SEZ) and a national priority tourism destination, Tanjung Lesung has great potential in encouraging local growth, but its development still faces challenges. The research uses a descriptive qualitative method through interviews, observations, and documentation studies with informants from the Tourism Office, SEZ managers, MSME actors, and Pokdarwis. The analysis refers to the theory of Suryadana's tourism development strategy, including attractions, accessibility, amenities, and institutions. The results of the study show that the government's strategy focuses on the development of attractions through the involvement of MSMEs and cultural preservation, as well as improving facilities with training and community assistance. This strategy has a positive impact on increasing income and job creation. However, there are obstacles in the form of limited regional authority in SEZ management, lack of optimal accessibility and infrastructure, weak collaboration between stakeholders, low capacity of local human resources, and inconsistent promotion. The government's efforts include increasing human resource capacity, facilitating MSMEs in events, and cross-sector coordination. In conclusion, the Tanjung Lesung tourism development strategy has contributed to economic empowerment, but it is not optimal, so stronger synergy is needed between the government, the private sector, and the community to realize sustainable tourism.

This study aims to analyze the role of the Selected Topics in Mathematics course in developing Higher Order Thinking Skills (HOTS) among prospective mathematics teachers through a systematic literature review. The review covered 21 articles published between 2020 and 2025, sourced from nationally accredited Sinta-indexed journals and reputable international journals. The research employed the Systematic Literature Review (SLR) method, following the stages of data reduction, data display, and verification and interpretation based on the model by Miles, Huberman, and Saldaña (2014). The analysis revealed that the implementation of problem-based learning and inquiry-based learning strategies is effective in enhancing students’ abilities in analysis, evaluation, and creation. The use of authentic assessments such as projects and reflective rubrics proved to be more comprehensive in measuring higher-order thinking processes compared to conventional tests. Key challenges identified include limited lecturer training, lack of contextual teaching materials, and insufficient technological support. This study confirms the strategic potential of the Selected Topics in Mathematics course in fostering HOTS among prospective teachers and offers recommendations for strengthening the curriculum and developing HOTS-based assessments in higher education.

This study aims to analyze the role of the Regional People's Representative Council (DPRD) in supervising the implementation of road infrastructure development programs in Bintan Regency. Using a qualitative approach based on literature studies, this study examines how the DPRD carries out its supervisory function to ensure transparency, efficiency, and accountability in the implementation of infrastructure projects. The results of the study show that although the DPRD has a constitutional mandate to carry out supervision, its implementation still faces various challenges. These challenges include limited competent human resources, weak political will to follow up on supervisory findings, and suboptimal coordination between the executive and the legislature. This condition has an impact on the effectiveness of supervision and the quality of infrastructure development that has not fully met the principles of good governance. This research emphasizes the importance of increasing the institutional capacity of the DPRD through training, strengthening regulations, and utilizing information technology. In addition, public participation in the supervision process also needs to be increased as a form of constructive social control. Thus, the DPRD's supervision of infrastructure development can run more effectively and contribute to the creation of sustainable, transparent, and accountable regional development.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

This study aims to examine the role of Coretax as a digital innovation in reporting the Periodic Tax Return (SPT Masa) for Income Tax Article 21 (PPh 21), which has been nationally implemented since 2025. Coretax is an integrated tax administration system developed by the Directorate General of Taxes to combine the processes of electronic withholding tax slip (e-Bupot) creation, tax return reporting, and tax payment into one efficient and accurate online platform. The system simplifies reporting procedures, accelerates administrative processes, and enhances taxpayer compliance through real-time data integration and automatic validation. However, the implementation of Coretax faces challenges such as technical issues, intensive training needs for staff at Tax Service Offices, and limited digital literacy among taxpayers, especially micro, small, and medium enterprises (MSMEs). This study provides an overview of Coretax’s contribution to supporting the digital transformation of Indonesia’s tax system while identifying obstacles that must be addressed to ensure optimal system performance.

This study aims to analyze the effectiveness of accounts receivable management using Bilyet Giro (BG) at PT YNT. The research focuses on administrative procedures such as invoice creation, amount verification, stamp duty application, internal approval, and the distribution of documents, including invoices, delivery orders, and transmittals. A qualitative approach was adopted with a case study method, and data was collected through in-depth interviews with finance division staff. The findings indicate that the BG-based receivables management system at PT YNT has been implemented with structured procedures. However, several challenges were identified, such as delays in document distribution and reliance on manual approval processes, which hinder the efficiency of the administration flow. The company has taken corrective actions, such as the implementation of digital archiving and improved interdepartmental coordination. These findings offer insights into the effectiveness of the current receivables management system and provide recommendations for further improvements. The research is expected to contribute to internal evaluations and enhance operational efficiency at PT YNT, improving the accuracy and reliability of the accounts receivable management and internal control systems.

This study aims to analyze the e-invoice creation procedure in the management of “zak” cement transportation at PT Semen Indonesia Logistik (SILOG), as part of the digital transformation in the billing system based on the urgency of the company's need for a more efficient and accurate billing system to reduce the risk of late payments and improve operational efficiency. This study uses a descriptive qualitative approach with data collection techniques through in-depth interviews, direct observation, and documentation of four informants involved in the e-invoice creation process. The e-invoice creation procedure at SILOG involves the integration of the CSMS, FIOS, SAP, and PORTAL systems. The results of the study indicate that the implementation of e-invoices brings a number of advantages such as accelerating the billing process, time efficiency, reducing dependence on physical documents, and increasing data accuracy through a computerized system. However, this study also found significant technical constraints, especially in the accuracy of geofence data and unloading destinations that impact the validity of e-invoices. The FIOS system that is not yet optimal causes vehicle location data to sometimes not match the unloading point that should be. This constraint requires additional manual processes that can hinder the effectiveness of the system. Therefore, this study recommends improving the information system and technical training for users to reduce errors and increase the effectiveness of e-invoice use as a whole.

This journal article explores the application of multicultural counseling for students who experience identity-based intolerance and discrimination in school settings. Such experiences often affect students’ psychological well-being, self-esteem, and their ability to grow academically and socially. Multicultural counseling is understood as an approach that places cultural, religious, ethnic, gender, and other personal identity backgrounds at the center of the recovery process. This study highlights the role of counselors in building safe and empathetic relationships, understanding students’ identity dynamics, and applying counseling techniques that align with their lived experiences. The article also emphasizes the importance of collaboration among counselors, teachers, and school administrators in creating an inclusive environment. These efforts include developing anti-discrimination policies, strengthening diversity education, and establishing ongoing support mechanisms. Through a holistic approach, multicultural counseling not only helps students recover from the impact of discrimination but also supports the creation of a school culture that is fair and respectful of differences. This article is intended to serve as a reference for educators and school counselors in designing culturally responsive interventions that address the needs of students affected by intolerance.

The development of science, technology, and the arts (IPTEKS) presents both challenges and opportunities, particularly for young Christians in the Faculty of Languages and Arts. This study explores the role of Christian faith in shaping how young Christians engage with IPTEKS, focusing on the integration of faith-based values in artistic creation, scientific application, and technological use. Using qualitative descriptive methods, the research involved interviews, observations, and documentation from Christian students in various art and education programs. The findings suggest that Christian faith provides a moral, ethical, and spiritual foundation for the responsible use of IPTEKS. In the arts, faith motivates students to create works that serve as ministry and testimony. In science, it encourages knowledge application for service and glorifying God. In technology, faith serves as a moral filter for the positive use of digital media. Key scriptures, including Proverbs 1:7, Colossians 3:23-24, and Romans 12:2, reinforce that IPTEKS should be utilized to honor God and serve others. This study highlights the need for faith development in academic settings, ensuring that young Christians engage with IPTEKS wisely, ethically, and in alignment with Christian values.

Indonesia's cultural diversity demands a process of inculturation, in which local values ​​enter into dialogue with faith. This study examines the Lodong Me tradition in Sikka, East Nusa Tenggara, as a ritual of thanksgiving for birth that is essential and relevant amidst the challenges of modernity. The aim is to describe the meaning of Lodong Me and analyze its encounter with Christian faith through an inculturation approach. Using a qualitative approach with a case study design, data were collected through in-depth interviews with key informants and tested using source triangulation. The results show that Lodong Me is interpreted culturally and theologically as gratitude for divine grace, where gratitude to ancestors and God (Ama Pu) is placed in a harmonious arrangement. This ritual has been proven to meet the criteria for genuine adaptation because it has compatible values ​​(such as work ethic and responsibility to care for creation) and effectively strengthens the congregation's faith experience. By implication, this case study enriches the literature on inculturation in Indonesia and makes an important contribution to the Church's pastoral care in Sikka to prevent duality of belief.

The phenomenon of introduction through social media has become very common in this digital era. Social media offers ease and efficiency in introducing individuals to others, allowing them to meet, interact, and build relationships in a different way than traditional methods. However, the introduction of a partner through social media also brings its own challenges, emotional manipulation, and limitations in understanding the partner in depth. In the context of Catholic marriage, this phenomenon poses a serious challenge to canonical law. Canon law strictly regulates marriage in order to remain faithful to the Church's teaching of lifelong union and openness to procreation. However, the introduction of a couple through social media can affect the validity of the agreement, psychological readiness, and understanding of the nature of marriage. The Church needs to meet these challenges with a new pastoral approach, including the development of specific guidelines for the companionship of couples who start relationships through social media. This approach includes strengthening more intensive and comprehensive pastoral mentoring, utilizing social media as a tool for education and counseling and reminding couples of the importance of transparency and honesty in relationships. Thus, the Church faces the challenge of ensuring the psychological readiness of both parties and helping couples to understand more deeply about the marital commitments they make and to maintain the values of the sacrament of marriage in an ever-evolving digital world.

The rapid growth of digital technology has revolutionized marketing practices, with social media becoming a primary platform for brand communication and audience engagement. Shopee Indonesia, as one of the leading e-commerce platforms in Southeast Asia, leverages various social media channels to strengthen its brand presence and connect with consumers. This study examines Shopee's digital marketing strategy through the management of the @notapprovedyet social media account, which creatively promotes Shopee products based on current social trends. The main focus of this study is to explain the content creation process and analyze the performance of accounts on Instagram, TikTok, and YouTube managed by Shopee Indonesia's Content Marketing Division. Using a creative marketing approach, this study aims to provide insights into effective social media management. The research findings are expected to contribute to understanding how the right social media strategy can increase audience engagement and brand awareness, especially in the highly competitive e-commerce industry.

Pantomime arts development in elementary schools plays a crucial role in fostering students' creativity, self-confidence, and expressive abilities. This study examines the transformation of pantomime development at SDN 1 Beureunuen, a school that hosts the National Student Arts Festival and Competition (FLS3N) in Mutiara Timur District, Pidie Regency. Using an active qualitative approach through participant observation, informal interviews, and documentation of participant development from 2019 to 2025, this study examines how creative pedagogy practices, constructivist approaches, and strengthening cultural identity are applied in the development process. The results show a significant increase in school participation in pantomime competitions, from only three groups in 2019 to twelve groups in 2025. SDN 1 Beureunuen's success in winning the gold medal at the national level in the FLS3N has been a driving factor in the paradigm shift of teachers, which in turn has encouraged the creation of a competitive arts ecosystem at the sub-district level. These findings confirm that the implementation of creative pedagogy and tiered development can improve the quality of arts learning and strengthen the capacity of teachers and students in areas with minimal resources.

This study aims to analyze copyright protection for the creators of new dance creations in Pontianak City. In the context of copyright protection, the registration of new dance creations, which are categorized as works of art reflecting local cultural identity, is a key step in preventing plagiarism or unauthorized use of works and the resulting damages. Through a normative empirical approach and data collected through interviews and literature studies, it was found that awareness of the importance of copyright exists, but knowledge about the mechanisms and benefits of copyright registration for new dance creations is not yet optimal. The results of this study are expected to enhance understanding of copyright protection and serve as a bridge for the government to gradually and selectively disseminate information.. The main obstacle faced by new creation dance creators in Pontianak City is the lack of knowledge and awareness about the mechanism of copyright registration and the benefits obtained from such registration. Many dance creators find the registration process complicated and expensive, so they are not interested in registering the copyright of their work. In addition, socialization from the government regarding the importance of copyright and how it is recorded.

Decision Support Systems (DSS) can become inaccurate when used with imprecise, incomplete, or dynamically changing data. Fuzzy logic techniques based on conventional methodologies may be strong at handling vagueness, but are unable to adapt their behavior in response to different data distributions on their own. This paper recommends the creation of an Adaptive Fuzzy Logic Integration Framework that dynamically updates membership functions and rule weights in response to data variation to enhance decision accuracy under uncertainty. The described framework combines Fuzzy Inference Systems (FIS) with learning-based parameter update concepts borrowed from adaptive optimisation. The model was simulated and executed on a hybrid algorithmic platform that included gradient-based parameter tuning and iterative feedback learning. Experimental tests were conducted on uncertainty-generated data sets to compare adaptive and conventional fuzzy models in terms of ISME (Root Mean Square Error), convergence stability, and decision accuracy. Previous results show that the adaptive model achieves a 21.4% increase in accuracy and a 28% improvement in convergence rate compared to non-adaptive fuzzy systems. Moreover, the model ensures stable performance even in the presence of random data perturbations, demonstrating its ability to handle uncertainty. This book incorporates a self-tuning fuzzy decision model that converts static inference structures to dynamic evolving decision engines. The outcomes establish a foundation for next-generation smart DSS for real-time optimization in uncertainty.

The purpose of this activity is to socialize disease management and demonstration plots for making simple herbal remedies for native chickens in Liang Village, Salahutu District during the rainy season. This activity was carried out in Liang Village, Salahutu District, which took place in September 2025. The target of this activity is native chicken farmers in Liang Village, Salahutu District. The implementation of this PKM activity includes 3 stages, namely: preparation, implementation and monitoring evaluation. The results obtained from the PKM activity are the implementation of socialization activities and demonstration plots for making simple herbal remedies for farmers in Liang Village, Salahutu District, Central Maluku Regency. Socialization related to types of diseases, treatment and prevention of diseases in native chickens. The conclusions that can be conveyed are as follows: increased knowledge about the introduction of native chicken diseases and their prevention, the creation of motivation for business development because they have the right knowledge about the advantages of raising native chickens, increased knowledge and skills about making and administering simple herbal remedies to native chickens, increased knowledge and desire to try native chicken farming as a source of nutritious food and can increase family income, and low mortality rates of native chickens in the rainy season.

The main problem faced by MA Al Ulya Al Mubarok is the low level of financial literacy and the lack of understanding of the importance of early investment. Most students still perceive saving as the only form of financial management without recognizing the potential for asset growth through safe and well-planned investments. The absence of practical education on personal financial management and limited access to learning resources about investment are the main barriers to developing intelligent and future-oriented financial behavior. As a solution, this community service program is designed to improve financial literacy and foster investment intention among students. The program will be implemented through several stages of activities, including: needs and baseline analysis of students, development of a contextual-based financial literacy module, interactive socialization and training on the basic concepts of saving, personal financial management, and introduction to investment. The expected outcomes of this program include: an increase in students’ financial literacy level by at least 30% based on pre-test and post-test results, the initiation of a student investment awareness community, and the creation of a financial literacy learning module that can be used sustainably by the school. This community service program is expected to serve as a model for financial literacy development in secondary education institutions while supporting national efforts to build a financially literate, independent, and future-oriented young generation.

The Community Service Program (KKN) from the University of Muhammadiyah North Sumatra in 2025 took place in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Entrepreneurship as a Solution for Community Economic Empowerment. " The main objective of this activity was to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) by implementing digital marketing strategies and strengthening local product brands, especially rengginang businesses. The methods applied included observation, interviews, socialization, and participatory training. The core program included logo and product identity creation, photography training and promotional content editing, social media account creation, and education on Go Digital Safe for the community. The results of this activity showed an increase in the skills of MSMEs in using digital media for promotion, expanding market share, and increasing product competitiveness. In addition, students gained practical insights in the application of entrepreneurship, communication, and social project management. The main challenges faced, namely the lack of internet access and low digital literacy in the community, can be overcome through a direct approach and intensive mentoring. Overall, the KKN program has been successful in strengthening collaboration between higher education institutions and the community and has become an example of digital-based economic empowerment at the village level.

The Community Service Program (KKN) from the University of Muhammadiyah North Sumatra in 2025 took place in Dolok Kahean Village, Tapian Dolok District, Simalungun Regency, with the theme "Entrepreneurship as a Solution for Community Economic Empowerment. " The main objective of this activity was to improve the competence of Micro, Small, and Medium Enterprises (MSMEs) by implementing digital marketing strategies and strengthening local product brands, especially rengginang businesses. The methods applied included observation, interviews, socialization, and participatory training. The core program included logo and product identity creation, photography training and promotional content editing, social media account creation, and education on Go Digital Safe for the community. The results of this activity showed an increase in the skills of MSMEs in using digital media for promotion, expanding market share, and increasing product competitiveness. In addition, students gained practical insights in the application of entrepreneurship, communication, and social project management. The main challenges faced, namely the lack of internet access and low digital literacy in the community, can be overcome through a direct approach and intensive mentoring. Overall, the KKN program has been successful in strengthening collaboration between higher education institutions and the community and has become an example of digital-based economic empowerment at the village level.