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This study aims to reflect on the Islamic business ethics values contained in QS Al-Jumu’ah verses 9–10 and their relevance in fraud prevention from the perspective of Sharia accounting. Fraudulent actions in business, such as falsifying financial reports and arranging transactions, are very dangerous issues because they undermine the economic system as a whole. This study uses a literature research method with a thematic interpretation (tafsir maudhu’i) approach to understand the meaning of Surah Al-Jumu’ah verses 9 to 10, as well as analyze scholarly works related to Sharia accounting and Islamic business ethics. The results of the study indicate that these verses provide ethical guidance that balances the obligation to worship with economic activities, so that every business transaction must be based on principles of honesty, transparency, trustworthiness, and responsibility. The integration of the values contained in the Qur’an is very important in preventing fraudulent actions because it shapes. The awareness that Allah always watches over all human actions. This study contributes theoretically by strengthening the literature on Sharia accounting based on Islamic values, and practically provides guidance for business practitioners and accountants in building a fair, honest, and integrity-driven trade system. Keywords: Sharia Accounting, QS Al-Jumu'ah Verses 9-10, Fraud, Islamic Business Ethics.

This study develops a strategic information system plan to improve customer service at the Food Mood MSME in the food and beverage sector. The Ward and Peppard framework is used to map the business and technology environment through Value Chain, SWOT, PEST, and Porter's Five Forces analyses, which are then broken down into Critical Success Factors and measurable key performance indicators. The research design is a qualitative case study with semi-structured interviews with the owner and employees, observations during peak hours, and a review of operational documents. The mapping results in a prioritized portfolio that places a cloud-based point-of-sale system integrated with QRIS, a lightweight inventory and procurement module, a kitchen display system, and basic accounting as the foundation, followed by a mini customer relationship management and loyalty program, online channel integration, a sales dashboard, and simple demand forecasting. The formulated performance targets include a wait time of no more than eight minutes, an order error rate below one percent, stock-outs of less than one day per month, and 100% transaction recording. The suggested three-month roadmap is operational and provides immediate benefits in terms of increased service speed, data accuracy, and potential customer retention, while also confirming the relevance of Ward and Peppard's approach for the Indonesian MSME context.

This research explores the uniqueness and philosophy of the Bukit Rhema Chicken Church in Magelang, Central Java, which has an iconic pigeon-shaped architecture. Based on a qualitative method with a descriptive-analytical approach, this study identifies the main functions of the Rhema Hill Church, its architectural design background, and its impact on the economic, cultural, and spiritual life of the surrounding community. The church was designed as a universal house of prayer that symbolizes peace and hope. Apart from being a place of worship, the Chicken Church also functions as a tourist destination, rehabilitation center, and symbol of tolerance between religious communities. Its impact includes improving the local economy through tourism, interfaith cultural integration, and strengthening the spiritual life of local communities. The results of this study reveal how the symbolism and design of the Bukit Rhema Church are able to create harmony between religious, educational, and tourism functions. These findings show that the existence of the Chicken Church is not only aesthetically valuable, but also plays an important role in strengthening local identity as well as encouraging sustainable social collaboration. In addition, the existence of educational facilities and a reflection room in the building also provides a more immersive spiritual experience for visitors, so that the Bukit Rhema Church becomes an inclusive space for various groups.

This article discusses how the people of Efule village can maintain diversity in their local culture. Community development based on local culture is a development strategy that places local wisdom as the basis of values, knowledge, and various practices in the community empowerment process. The purpose of this study is to explain the local cultural values that can be integrated into community development efforts in order to achieve inclusive and sustainable development . The research method used in this study is descriptive qualitative research with a participatory approach through direct interviews and literature studies on various local community development practices. The results of the study indicate that local culture plays an important role in shaping social interaction patterns and support mechanisms for empowerment programs. In addition, the involvement of traditional and community leaders in the application of values such as mutual cooperation and social solidarity has been proven to strengthen a sense of ownership and collective responsibility for development. Integration into local culture in development policies needs to be maintained as a form of development.

The digital era requires companies to adapt to modern, efficient, and accurate taxation systems. This study aims to analyze the implementation of an integrated system to optimize tax administration processes in a port service company in Indonesia. The focus of this research is to examine how the integration of systems such as SAP, Coretax, Microsoft Excel, and digital banking platforms is utilized to manage Income Tax Article 23 (PPh 23), Value Added Tax (VAT), and the tax reimbursement process. This study employs a qualitative approach with a descriptive case study design, conducted through participatory observation, document analysis, and informal interviews with employees directly involved in tax administration. The results indicate that the integrated system positively impacts the efficiency, consistency, and reliability of tax administration processes. It helps streamline workflows and accelerate tax reporting, particularly in managing PPh 23 and VAT. However, weaknesses remain in the manual data recap stage using Microsoft Excel, which is prone to human error due to the absence of automatic validation mechanisms. Therefore, this study recommends developing a standardized Excel template equipped with automatic validation features and providing training for staff to enhance data accuracy and administrative effectiveness. These findings are expected to serve as a practical reference for other companies in implementing an integrated taxation system that is optimal and sustainable, as well as encouraging increased efficiency and compliance with tax administration in the corporate environment.

This study examines the challenges and solutions in bureaucratic transformation towards digitalization in government institutions, with a focus on the administrative services for issuing Certificates of Existence of Mass Organizations/NGOs by the National Unity and Politics Agency (Kesbangpol). The main obstacles identified include data fragmentation, outdated regulations, rigid organizational structures, and resistance to change. Limited human resource competency and political instability also hamper the implementation of reforms. To address these challenges, it is crucial to develop a comprehensive reform roadmap, simplify regulations, and strengthen data integration. Cybersecurity infrastructure development, organizational restructuring, and human resource capacity building through digital training are essential. Furthermore, strong political commitment is crucial to ensure the sustainability of reforms. Interviews indicate that service quality, verification standards, and speed of service influence public trust and satisfaction. Successful bureaucratic reform requires a combination of technological, regulatory, organizational, and cultural strategies to create modern and responsive public services.

This study examines a critical perspective on the concept of rationality, which has long been regarded as the primary foundation of logical and objective decision-making. Using a qualitative approach through a literature study method, this research explores the integration of psychological, philosophical, and socio-cultural dimensions in understanding the limitations and complexities of human rationality. The findings reveal that rationality is not entirely neutral or free from bias. The psychological perspective highlights the influence of cognitive biases such as confirmation bias and anchoring effect, which often turn rationality into a justification for emotionally driven decisions. From a philosophical standpoint, David Hume’s argument that “reason is the slave of the passions” emphasizes the subordination of reason to emotion, while Horkheimer and Adorno reveal how modern rationality has evolved into an instrument of domination through ideologies of efficiency and control. In the socio-cultural dimension, rationality is shown to be non-universal, shaped by specific cultural and historical contexts, as exemplified by Max Weber’s concept of the “iron cage,” describing how individuals become trapped within bureaucratic systems of rationalization. The study concludes that classical rationality, characterized by its deterministic and calculative nature, is inherently bounded and insufficient to address the uncertainty and complexity of the modern world. Therefore, a new paradigm of rationality is needed—one that is integrative, reflective, and humanistic, combining logic with emotional, ethical, and social dimensions to produce decisions that are not only rational but also just and humane.

This study is motivated by the negative perception among some Christians who regard philosophy as a threat to faith and theology, even believing that it can undermine conviction and reduce the truth of Scripture. Using a qualitative research method based on a literature study that collects and analyzes various relevant sources, this research aims to re-examine the relationship between philosophy, theology, and Christian Religious Education, as well as to explore the constructive role of philosophy in enriching the understanding of faith. The findings reveal that philosophy functions as a preparation evangelica - a “rational foundation that prepares one to receive faith” - rather than as an antagonist. Furthermore, the study emphasizes that the integration of philosophy and theology produces a critical and reflective educational approach that deepens the knowledge of God and fosters a dynamic Christian Religious Education. Thus, this research offers a new perspective that reconciles philosophy and faith, and recommends ongoing dialogue between the two for the advancement of theology and Christian education.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

The rapid advancement of digital technology, the increasing demand for educational quality, and the adoption of sustainability principles have significantly reshaped institutional management in modern education systems. Within this context, benchmarking and digital innovation emerge as crucial strategies to enhance governance effectiveness, strengthen institutional competitiveness, and foster sustainable educational transformation. This study systematically reviews recent research published between 2023 and 2025 to identify emerging trends in educational innovation, institutional governance, and sustainability strategies. Using a systematic literature review approach, relevant articles were retrieved from Google Scholar and Publish or Perish with keywords such Educational Benchmarking, Quality Management, Institutional Innovation, Adaptive Learning, Digital Transformation. Out of 35 articles identified, seven were selected for in-depth analysis based on thematic relevance and validity. The findings highlight five dominant themes: fundamental concepts of benchmarking in education, benchmarking as a strategy for quality improvement, benchmarking and institutional competitiveness, implementation challenges, and practical implications with future research directions. The synthesis suggests that the effectiveness of benchmarking depends on the synergy between leadership transformation, knowledge management, and digital benchmarking systems. This study concludes by recommending further exploration of benchmarking integration with green education and data-driven governance as a strategic pathway to advance sustainable education in the future.

Digital transformation has changed the way modern organizations measure their success, but traditional performance measurement models have not fully adapted to the needs of the digital age. This study conducted a systematic literature review of 25 high-quality publications from the Scopus, Web of Science, and Emerald Insight databases to identify models and indicators of organizational performance measurement in the digital era. Using the PRISMA 2020 framework and strict inclusion-exclusion protocols, this study analyzes research from the period 2021-2025 with a focus on the integration of the digital dimension in the performance measurement framework. Key findings identify 13 categories of key indicators that consistently appear in the literature, including financial performance, operational efficiency, innovation performance, digital transformation readiness, customer experience, and employee digital capability. The analysis of influence mechanisms found three ways in which digital transformation affects performance: direct effects, mediating effects through dynamic capability and organizational agility, and moderation effects from contextual and organizational cultural factors. The research proposes a three-level integrative framework (strategic, operational, and individual-cultural) that can be differentially adapted according to the size of the organization and the industry sector. The theoretical contribution of this research enriches the academic literature with a systematic synthesis of digital performance measurement, while practical contribution provides evidence-based guidance for organizations in designing a comprehensive performance measurement system that is responsive to the evolving dynamics of digital transformation.

This study analyzes the optimization of creative content production on the TikTok platform of Garuda Systrain Interindo, a company engaged in occupational safety and health (K3) certification services. The research aims to (1) identify how the content production process is optimized and (2) examine how such optimization improves the effectiveness of creative content based on the principles of Integrated Marketing Communication (IMC). Using a qualitative descriptive approach, data were collected through observation of the company’s TikTok content, documentation, and analysis of content performance indicators. The results show that the optimization process includes structured planning through content planning sheets, determination of content pillars, talent briefing, consistency in editing style, and template standardization. These efforts are supported by post-production activities such as scheduling, performance monitoring, and evaluation through TikTok Analytics. Furthermore, the optimization significantly enhances content effectiveness, as indicated by increased engagement, reach, and stable performance of educational content. The implementation of IMC particularly in terms of message consistency, visual uniformity, and brand identity integration strengthens brand awareness and improves the clarity of K3 educational messages delivered to audiences. Overall, optimized and IMC-based content production contributes to more effective digital communication and strengthens the company’s professional image on social media.  

This study aims to examine the effectiveness of implementing a descriptive writing learning model based on digital literacy and local wisdom in improving writing skills, learning motivation, and cultural character among junior high school students. Employing a descriptive qualitative approach with a case study design, the research was conducted at SMP Negeri 2 Kroya, Cilacap Regency, during the 2025–2026 academic year. Data were collected through participatory observation, in-depth interviews, and document analysis, and were subsequently analyzed using the interactive model developed by Miles, Huberman, and Saldaña. The findings indicate that the application of this model effectively enhances students’ writing abilities in terms of content, structure, language style, and digital literacy ethics. The integration of digital technology fosters the development of cognitive, technical, and social literacy, while the reinforcement of local wisdom cultivates cultural awareness, regional identity pride, and reflective thinking skills. Writing activities evolved into collaborative and creative processes that combine cultural exploration with the ethical use of digital technology. From a pedagogical perspective, this model aligns with the principles of deep learning promoted by the Kurikulum Merdeka and contributes to strengthening the Eight Dimensions of Graduate Competencies, particularly in critical reasoning and problem-solving, creativity and innovation, collaboration and mutual cooperation, as well as the development of the Pancasila student profile and global citizenship. Therefore, the descriptive writing learning model based on digital literacy and local wisdom can be regarded as an innovative strategy in Indonesian language education to realize a contextual, reflective, creative, and culturally grounded learning process.

This study aims to analyze Islamic Religious Education (PAI) learning at SMP NU Muara Sugihan from the perspective of the National Education Standards (SNP), focusing on the integration of NU values. A qualitative approach was employed, with data collected through in-depth interviews, observation, and school documentation. The findings indicate that the school curriculum adopts the Merdeka Curriculum combined with local content of kitab kuning, so that learning emphasizes not only academic mastery but also the development of religious character, moral integrity, and tolerance. The learning process is conducted collaboratively involving teachers, the principal, staff, parents, and students, supported by routine spiritual activities such as congregational Dhuha prayers. The assessment system integrates formative, summative, and religious practice-based evaluations. These results demonstrate that value internalization at SMP NU Muara Sugihan is effective, consistent with the internalization value theory of Muhammad Alim and Ahmad Tafsir, and supports the balanced achievement of students’ academic, spiritual, and social competencies. Practically, the findings can serve as a model for NU-based schools in designing curriculum, learning strategies, and value-based extracurricular activities.

This study investigates the impact of ethical norms in the application of artificial intelligence (AI) on personalized learning satisfaction among college students in Guizhou. The research focuses on how ethical aspects, such as data privacy, algorithmic fairness, and transparency, affect students' experiences with AI-driven educational tools. It underscores the importance of user control, ethics training, and system transparency in building trust and promoting active engagement in AI-powered learning environments. Findings from a sample of 388 college students reveal that when students are informed about the ethical considerations behind AI technologies and have control over their data, they exhibit higher satisfaction with personalized learning experiences. Furthermore, the study highlights that the integration of ethical principles into AI applications leads to a more supportive and trustworthy educational environment, improving overall learning outcomes. This research emphasizes that ethical AI practices are essential for fostering a positive and productive learning experience in the context of higher education.

One of the business strategies used by companies to strengthen their business and reduce competition is through acquisitions. This study was conducted to determine changes in financial performance after the acquisition process, measured using liquidity, activity, solvency, and profitability ratios. The population of this study was companies that made acquisitions in 2022. The sampling technique used purposive sampling, and four companies that conducted acquisitions in 2022 and were listed on the IDX were obtained. The research period was two years before and two years after the acquisition. The hypothesis was tested with a non-parametric test using the Wilcoxon signed rank test. Based on the results of the study, it is known that of the four financial ratios, only the activity ratio had a significant difference before and after the acquisition. Meanwhile, there were no significant differences in the liquidity, solvency, and profitability ratios. This is because the impact of the acquisition process cannot be seen in the short term. It takes integration and a long time to create synergy or change after an acquisition.  

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

The advancement of digital technology has had a significant impact on broadcasting production systems, including at Radio Republik Indonesia (RRI) Banten. This study aims to examine the performance of the vMix Pro application in improving production efficiency and the quality of digital broadcast programs at RRI Banten. The research employed a descriptive qualitative method, with data collected through field observations, interviews with broadcast technicians, and literature studies. The results indicate that the implementation of vMix Pro increased production time efficiency by 50%, reduced operational costs by 40%, and decreased the number of required technical operators from five to three. In terms of quality, both video and audio outputs showed improvement, achieving an average score above 4.6 on a 5-point scale, reflecting more stable, clear, and professional broadcasts. With its user-friendly interface and high device integration capability, vMix Pro has proven effective in streamlining workflows, optimizing resource utilization, and enhancing the overall production quality of broadcasts at RRI Banten

This study aims to analyze the strategies used by Islamic banks to improve Islamic financial literacy in the digital era and to identify the challenges and opportunities that arise during their implementation. A mixed method approach with a concurrent triangulation design was applied, combining qualitative data collected through interviews and document analysis with quantitative data gathered from community perception surveys regarding Islamic financial literacy. Data analysis involved thematic content analysis for qualitative data and descriptive statistics for quantitative data, which were later integrated through triangulation to produce more comprehensive findings. The results indicate that Islamic banks implement strategies centered on the synergy between direct educational programs, collaboration with academic institutions and communities, and the utilization of digital technology through applications and social media platforms. The findings also reveal a significant literacy gap, particularly among younger generations and groups with limited digital access. Nevertheless, opportunities for literacy improvement continue to expand through internet penetration, digital innovation, and increasing public trust in the Islamic financial system. Overall, the study concludes that the success of Islamic financial literacy programs depends on the sustainable integration of educational and digital strategies.

Early financial management is an important skill for adolescents to form healthy financial behavior. However, observations at MTS Ummul Qura show that most students are still low in financial literacy and are not accustomed to saving. This community service was conducted to improve students' financial literacy through a combination of counseling guidance and saving practices at school. The method used is a case study with a participatory approach, involving students, counseling teachers, homeroom teachers, and school officials. Activities included financial literacy socialization, savings practice training, and regular monitoring and mentoring. The results showed an increase in financial literacy awareness, changes in consumptive behavior to be more rational, and the formation of consistent saving habits with student participation increasing from 25% to more than 70%. The program also received active support from teachers and parents, so it has the potential to become a sustainable school culture. The findings confirm that the integration of counseling and real practice is effective in building adolescent financial literacy and supporting the national financial literacy agenda.