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The research examined interactive text as a possible interactive form of pictorial communication for generation z meaningfully engaging on online platforms. By adopting a three-phase methodology towards design, realización and evaluation, the research examines how much movement, responsiveness and user interactivity influences the interpretation of the the communicative message and the emotional. The research uses an interweaving of methodologies. Methodology usability testing, engagement analytics and qualitative indicators, which indicate kinetic text, format variations, and animation responsive were more interesting, easier to understand, and shareable than static texts. Findings suggest participants read as a participant and active, as opposed to passive, which wasn't related to their use of interactions. At last the results deliver positioning for interactive text read as a new thinking strategies for the needs of generation z for authenticity and enable discourse regarding potential opportunities for augmented reality and artificial intelligence-enabled personalization

Digitalization has been a key catalyst for change in the global business landscape, driving the transformation of companies' strategies, organizational structures, and operational models. For small and medium enterprises (SMEs), digital technology opens up great opportunities to expand market reach and compete in the international arena more effectively. Technologies such as e-commerce, social media, big data analytics, and cloud-based platforms enable SMEs to break through geographical boundaries, facilitate access to global customers, and accelerate product distribution and marketing processes. This paper explores the current academic literature that discusses the influence of digital technology on the internationalization of SMEs. A total of five relevant studies were analyzed to identify common patterns, challenges, and successful strategies in the use of digital technology. The results of the study show that the adoption of digitalization not only improves operational cost efficiency, but also encourages business model innovation, such as digital platform-based marketing, cross-border virtual collaboration, and the development of a more adaptive global business ecosystem. In addition, the ability to utilize digital technology gives SMEs a competitive advantage through access to real-time market information, personalization of offers, and more targeted branding strategies. However, the research also found obstacles, such as limited human resources, technological infrastructure, and digital literacy among SMEs. Therefore, synergy is needed between business actors, the government, and academia to support the acceleration of digital technology adoption through training, mentoring, and policies that support innovation. The paper also highlights future research opportunities, such as the integration of artificial intelligence (AI) technologies, automation, and blockchain in supporting the global expansion of SMEs. These findings are expected to be a strategic reference in designing sustainable internationalization policies in the digital era.

The accounting profession is undergoing significant transformation due to the advancements and integration of Artificial Intelligence (AI), which offers opportunities to enhance and restructure various accounting tasks. A crucial factor in this shift is the ability of accountants to rapidly adjust to these changes by developing the essential skills and knowledge required to effectively collaborate with AI technologies, while also addressing concerns about job security. This study aims to explore the influence of Artificial Intelligence on accounting by conducting a systematic review of existing literature. Results indicate that although current accounting practices incorporate technology to streamline processes and boost efficiency, there is concern that limited AI proficiency may reduce job prospects for accountants. This research contributes valuable insights into the challenges and potential advantages AI poses for the profession. It also emphasizes the need for proactive measures to equip future accountants for an AI-driven work environment.

Digitalization has become the driving force behind transformation in the logistics sector, particularly at seaports, which serve as key nodes in the global supply chain. Indonesian ports face persistent challenges such as high logistics costs and long vessel turnaround times. By implementing digital technologies such as the Port Community System (PCS), Artificial Intelligence (AI), and Blockchain, ports can enhance operational efficiency, accelerate service processes, and improve transparency and accountability. Digital systems also enable real-time integration among stakeholders, contributing to faster cargo flow and reduced national logistics costs. However, the implementation of digitalization is not without significant barriers, including limited information and communication technology (ICT) infrastructure, low digital competencies among the workforce, and high initial investment costs. Furthermore, ports face organizational cultural resistance to change and cybersecurity risks that threaten operational continuity. Smaller ports in developing countries often struggle to adopt these technologies independently due to budget constraints. To overcome these challenges, synergy between the government, port operators, and technology providers is essential. Programs such as the National Logistic Ecosystem (NLE) represent a strategic step to accelerate sustainable digital adoption. With a holistic approach encompassing technology, human resources, and business processes, digitalization can become a key catalyst in enhancing the competitiveness of Indonesian ports on a global scale.

The digital literacy program implemented at the As'ad Islamic Boarding School in Jambi City aims to improve the digital skills of teachers and students through the use of information and communication technology, specifically Google Workspace and artificial intelligence (AI). The program consists of four training sessions that include an introduction to Google Docs, Google Sheets, Google Classroom, and the use of ChatGPT as a learning tool. This training is designed to introduce digital technology to participants who previously had limitations in using technology-based applications. Evaluation was conducted through interviews and direct observations that showed a significant improvement in the digital skills of participants, although challenges related to limited devices and internet connectivity remained major obstacles. The positive impact of this program is expected to serve as a model for the development of digital literacy in other remote areas and support the transformation of technology-based education in Indonesia.

This study investigates whether artificial intelligence (AI) can generate credible accounting research articles. If AI is capable of producing high-quality academic work, the authenticity and reliability of scholarly research could be at risk. Design/methodology/approach – Using ChatGPT, a research paper was generated on a meta-analysis examining the link between sustainability reporting and value relevance. After the initial draft was produced, references were manually inserted based on the citations provided by ChatGPT. The paper was then submitted unchanged for peer review. Findings – The AI-generated paper was of reasonably high quality, receiving two major revisions from independent experts in accounting and finance. While concerns remain about the accuracy of references and the validity of results, there is a possibility that reviewers might deem the paper publishable, as they are not obligated to verify every citation or replicate findings if the methodology appears sound. Originality/value – AI’s role in academic writing is still emerging, and its long-term implications for research integrity remain unclear. This issue is particularly pressing given the rapid advancements in AI technology.

The advent of ChatGPT, a generative AI technology, has initiated significant transformation within the finance sector by allowing users to engage with digital systems using natural language. Despite its promising capabilities, integrating ChatGPT into financial operations introduces a host of ethical concerns that must be rigorously addressed to ensure its appropriate and conscientious use. This policy-focused article begins with a brief overview of ChatGPT’s utility in financial contexts and then examines the ethical dilemmas it raises. These include biased decision-making outputs, the risk of misinformation influencing financial outcomes, data privacy and security vulnerabilities, opacity in algorithmic processes, the displacement of human workers, and complex legal implications. We argue that financial entities adopting ChatGPT have a responsibility to develop and implement comprehensive strategies aimed at mitigating these ethical risks. In support of this goal, we outline policy recommendations designed to directly address these pressing issues. Ultimately, this article emphasizes the urgent need for a robust ethical framework to guide the deployment of ChatGPT in financial environments, ensuring that its implementation benefits both individuals and society. Furthermore, we highlight key areas for future research that can support ongoing efforts to integrate AI responsibly in finance.

In today’s fast-evolving technological landscape, this study examines the profound integration of Artificial Intelligence (AI) into accounting and its far-reaching effects on the future of Nigeria financial markets. The incorporation of AI represents a fundamental shift in accounting, moving beyond conventional practices and ushering in unprecedented efficiency and advanced analytical capabilities. This transformation is instrumental in redefining accounting standards and influencing the broader economic dynamics of the financial sector. This paper aims to analyze the complex role of AI in accounting, evaluating its benefits, obstacles, and long-term potential. By connecting technological advancements with real-world accounting applications, the study provides an in-depth exploration of how AI is revolutionizing financial processes, its economic impact on Nigeria markets, and the balance between its advantages and inherent challenges. Additionally, the research proposes actionable strategies for optimizing AI adoption in accounting. The findings highlight that AI integration marks a critical advancement in accounting, improving precision, productivity, and strategic decision-making. Nevertheless, it also introduces hurdles such as workforce reskilling and ethical dilemmas. To address these challenges, the study recommends educational enhancements, policy adjustments, and cross-disciplinary cooperation to maximize AI’s potential in accounting. As a foundational contribution, this paper presents a compelling discussion on AI’s transformative role in accounting and its wider economic consequences, paving the way for future research and practical applications.

The development of Artificial Intelligence (AI) has brought significant transformations across various sectors, including legal education. Law students, as future legal professionals, must understand both the opportunities and challenges posed by AI. Nowadays, there is no comprehensive regulation governing the use of AI in legal education, raising concerns abour legal gaps, academic intregrity, and graduate competency. This study aims to analyze the impact of AI on law students and highlight the urgency of establishing regulatory frameworks for its use. The research employs a qualitative method with a normative juridical approach. The findings indicate that while AI can enhance the productivity of law students, it also has the potential to erode critical thinking skills and endanger students’ personal data if misused. Therefore, regulations are needed to define clear boundaries for AI use, ensure source transparency, and strengthen legal education curricula to adapt to technological advancements.

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

Currently, the digital era has penetrated most sectors of humanity, where one of the people who are penetrated is the Indonesian people. Data shows that internet users in Indonesia have reached 221 million, equivalent to 79.5 percent of Indonesia's total population. Indonesia is one of the countries with the largest number of internet users in the world. Some of them are the use of Artificial Intelligence in driving, in digital marketplace services, and in responding to consumer complaints. However, these things are not entirely free from the potential adverse risks that can befall consumers. So far, the Indonesian Positive Law regulation has not yet reached the regulation of the impact of potential adverse risks to consumers who use products containing Artificial Intelligence. On the other hand, the European Union has already regulated the impact of adverse risks in the use of Artificial Intelligence. Therefore, this research will try to adopt the norm from the European Union and initiate it as an answer to the regulation of the impact of risks in the utilization of Artificial Intelligence in the perspective of Indonesian Law.

The advancement of artificial intelligence (AI) technology and social media has significantly influenced the dynamics of societal life, including women. Social media offers a space for the empowerment of women, but at the same time, it also presents various risks such as privacy violations, digital violence, and misuse of personal data. This community service activity aims to strengthen digital literacy among women, particularly in raising awareness of digital risks, protecting digital rights, and promoting safe and responsible social media use. The implementation methods of the activities include outreach in the form of workshops, discussion forums, and case simulations. The results of the activities indicate that there has been an increase in participants' knowledge about privacy in the digital world, forms of gender-based violence in the online realm, and strategies for preventing digital risks. This program is expected to serve as a model for empowering women through the enhancement of digital literacy in responding to the challenges of an increasingly digitalized era.

Digital advertising has changed a lot, especially with the emergence of AI. AI allows companies to create more personalized and relevant ads, which improves the performance of their marketing campaigns. Significant ethical challenges must be addressed behind this innovation. One of the main issues is how AI can be used to generate unethical or even illegal content. This study uses a qualitative approach using a case study method on the CrushOn AI application that advertises on media platforms such as Meta. The results of the study showed that there were violations in the application because there were elements of pornography and porn action, considering that currently users of applications such as Instagram and Facebook are young teenagers, this is considered negative because it has violated the EPI book. There is a need for a clear ethical and regulatory framework for the use of AI technology in advertising. Collaboration with stakeholders, including advertisers and social media platforms, is essential to support ethical advertising practices.

The research aimed to analyze the relationship between the financial literacy of financial report users and the required level of disclosure, and to propose an intelligent mechanism based on artificial intelligence techniques to customize report content. The research variables were identified as: financial literacy (high, medium, low) and disclosure level (basic, medium, advanced), with a study of the effects of age and educational level. The research adopted a mixed methodology (descriptive and analytical) using machine learning models (Random Forest) and analysis of a questionnaire consisting of 15 questions. The research sample included 150 participants from Baghdad Bank and Asia Islamic Bank of Iraq, with 155 questionnaires distributed (electronically and on paper), excluding 5 incomplete questionnaires. The results showed a strong positive correlation between financial literacy and the level of disclosure, where 75% of those with high financial literacy preferred advanced reports. The artificial intelligence model also recorded an accuracy of 82% in predicting the optimal level of disclosure. The research recommended adopting intelligent customizable financial reports through artificial intelligence and enhancing users' financial literacy to improve decision quality.

The advancement of digital technology has revolutionized the way companies manage their business operations. Operational management is no longer limited to process efficiency, but has evolved into an adaptive, data-driven system supported by advanced technologies such as artificial intelligence, the Internet of Things (IoT), big data analytics, and cloud computing. This article aims to explore the evolution of operational management in the digital era by identifying major challenges such as the digital skill gap, technological infrastructure limitations, and organizational resistance to change, while also examining strategic opportunities such as automation, enhanced efficiency, and data-based decision making. Using a qualitative approach through literature review, this study provides both theoretical and empirical perspectives on the importance of operational innovation in building competitive advantage amid ongoing digital disruption.

Technological developments over the past few decades have brought about major changes in the world of art. One of the most striking advances is the advent of artificial intelligence (AI), which is now not only a tool but also capable of creating works of art independently. This situation raises an important question in the world of contemporary art: how can human artists remain relevant and maintain the originality of their work amid the emergence of machine-generated artworks? This study aims to explore how technology, particularly AI, influences the creation, distribution, and reception of artworks. The primary focus of the research is on public perceptions of technology's role in art today. Through the distribution of questionnaires to the community around the researcher, the results obtained will show that the presence of technology has changed the way the relationship between artists, works, and audiences is formed. Digital technology opens up new possibilities in artistic creation, but simultaneously raises ethical and existential challenges for artists. Nevertheless, questions arise about how curation, authenticity, and aesthetic value are maintained in art. Therefore, this research emphasizes the importance of adaptation, cross-disciplinary collaboration, and support from inclusive policies and ecosystems to enable artists to continue to thrive in the dynamically evolving art landscape.

Airport security is a vital component in maintaining the stability of air transportation systems. Although scanning technologies and access control systems have significantly advanced, the potential threat posed by internal actors remains an unresolved vulnerability. This study aims to examine the feasibility of integrating artificial intelligence (AI) technologies to detect threat intentions through gesture and body temperature analysis, with a specific focus on the apron zone a highly vulnerable area of the airport. Utilizing a hypothetical scenario based on the Red Team method, this study maps potential breach pathways conducted by individuals with authorized access. The findings suggest that the integration of computer vision, thermal imaging, and behavioral profiling has the potential to identify anomalous behaviors indicative of malicious intent. This research highlights the importance of combining technological approaches with human-centered security strategies to develop a more adaptive and accurate predictive security system.

The development of AI has fundamentally transformed the professional ecosystem, creating a series of contemporary challenges for Generation Z preparing to enter the work arena. This study focuses on the development of motion graphic storyboards as an educational instrument to enhance Generation Z's employability capabilities for the AI era. Implementing a hybrid research methodology, data collection was conducted through digital surveys and in-depth dialog with experts to explore perceptions on the implications of AI on employment and the strategic competencies needed to adapt. The research findings indicate that Generation Z shows substantial awareness of the urgency of skills upgrading and transfer, although there is still a lack of clarity in understanding the concrete consequences of AI on future employment prospects. The motion graphic design developed presents an adaptive approach through an engaging storyline, narrative visualization, and interactive character elements, with an emphasis on the concepts of T-Shaped Skills and Transferable Skills. The research concludes that professional readiness in the era of AI digitalization requires not only technological understanding, but also adaptive flexibility, creativity, and synergy between human capacity and digital systems. Motion graphics were identified as the optimal medium to convey knowledge and strengthen Generation Z's position in anticipating future professional dynamics.

The world of education has undergone major changes since the advent of technology and the internet. Most students prefer new learning methods brought by technology rather than listening and writing in class which are considered outdated. The presence of technology such as Artificial Intelligence (AI) should be able to overcome the weakness of conventional learning methods and make it more interesting for students. Conventional learning activities in class such as writing and taking notes can be replaced by AI which is designed to perform tasks like humans. Therefore, this study was conducted by developing a system for recording and summarizing lectures using AI technology. The system development process uses the waterfall method as a guide, while the system modeling is created using the UML method. The application of AI technology into conventional learning methods can create a more interactive class by setting aside student's tasks like writing and taking notes, creating more interaction with the lecturer, resulting in a higher quality of education.

The utilization of Artificial Intelligence (AI) in healthcare services and medical diagnosis in Indonesia has grown rapidly alongside the digital transformation of the health sector. AI technology has been employed to improve service efficiency, accelerate diagnostic processes, and enhance disease detection accuracy, particularly through medical imaging and ECG data analysis. Algorithms such as K-Nearest Neighbor (KNN) and Chi-Square have shown effectiveness in heart disease classification. However, despite its benefits, AI implementation presents legal challenges. The absence of specific regulations regarding legal liability in cases of AI-based diagnostic errors creates uncertainty for both medical professionals and patients. Additionally, the lack of national standards, weak patient data protection, and digital literacy gaps present significant obstacles. Adaptive policies, the establishment of dedicated regulations, and collaboration between government, medical practitioners, technology developers, and academics are essential to develop a legal framework that accommodates AI advancements responsibly. With clear legal certainty, AI technology can be optimally utilized to support more inclusive and high-quality healthcare services.