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The purpose of this community service activity was to improve the financial accountability of cooperatives by developing a PERSUS on the KPUD Kieskendo in Panunggalan Village, Pulokulon District, Grobogan Regency. The activity was conducted through a workshop and mentoring session involving the cooperative's management and supervisory board. It began with a presentation on the importance of financial accountability, good cooperative governance, and the implementation of SAK EP. The identification results indicated that the cooperative lacked a written accounting policy for internal oversight, financial reporting, and transaction recording. Next, the community service team drafted a PERSUS, which regulates financial reporting, cash and bank management, loan receivables, the formation of CKPN, internal supervision, related party transactions, and fraud prevention. To align the policy with the cooperative's operational needs, discussions on the draft were conducted through participatory, article-by-article discussions. The results of the activity indicated that the management and supervisory board had a better understanding of the benefits of accounting policies for increasing transparency and accountability in cooperative management. It is hoped that the PERSUS will serve as an official guideline for creating more professional, transparent, and sustainable cooperative governance.

This study examines the growing debate surrounding the possibility of granting legal personhood to artificial intelligence (AI) systems within contemporary legal frameworks. As AI technologies become increasingly autonomous in decision-making, innovation, and economic interactions, questions arise concerning accountability, liability, and ethical governance. Using a qualitative library research approach, this study analyzes scholarly literature, legal theories, and global regulatory developments related to AI personhood. The discussion explores historical precedents of non-human legal entities, including corporations and natural objects, and compares them with emerging proposals for electronic legal personality. The findings reveal that while functional legal recognition may offer practical solutions for liability and compensation, current AI systems lack consciousness, moral agency, and intentionality required for full legal personhood. Consequently, most jurisdictions prefer human-centered regulatory models emphasizing transparency, oversight, and institutional accountability. The study concludes that extending legal personhood to AI remains premature and that adaptive governance frameworks are more appropriate for managing future AI-related legal challenges

This research investigates the integration of Sound Governance principles within the sustainable tourism policy cycle as a mechanism to mitigate institutional fragmentation and evaluation inefficiencies in developing economies. Adopting a sequential explanatory mixed-methods design, the study establishes a multidimensional evaluation framework congruent with the Sustainable Development Goals (SDGs). Policy performance is rigorously analyzed across five strategic domains: Economy, Social-Welfare, Culture-Education, Environment, and Governance. The quantitative methodology employs 17 adapted SDG indicators to assess policy efficacy, while the subsequent qualitative phase utilizes semi-structured interviews and stakeholder mapping to deconstruct complex power dynamics within multi-actor co-management structures. The empirical findings demonstrate that Sound Governance—predicated on transparency and accountability—acts as a fundamental catalyst for policy effectiveness. It significantly enhances destination sustainability through a structured input-process-output-outcome-impact pathway. Evidence from the case study of Penglipuran Village, Bali, validates these results, showing that while indigenous institutional legitimacy bolsters social responsiveness, it remains susceptible to economic dependencies driven by overtourism. Ultimately, this study asserts that embedding SDGs into the policy evaluation cycle elevates assessments from perfunctory administrative exercises to strategic instruments essential for ecosystem preservation and long-term demand stability. These insights establish Sound Governance as a strategic intangible asset, providing significant theoretical contributions to development administration and offering pragmatic frameworks for policy-makers managing sustainable destinations in competitive global markets.

Small-scale fishers and aquaculture producers in Grobogan Regency face a dual challenge: weak bargaining power within traditional marketing structures and growing pressures on fisheries resources at the regional level. On the one hand, long distribution chains and dependence on intermediaries limit market access and price transparency. On the other hand, stock pressures in the Java Sea create supply uncertainty and income instability. This study aims to analyze the role of marketing digitalization in strengthening the economic resilience of small-scale producers in Grobogan and to propose an integrative framework linking technology-driven distribution with resource sustainability. The study adopts a qualitative case-study design, drawing on secondary data from official statistics (including BPS publications and the 2023 Agricultural Census for the fisheries subsector), as well as relevant scholarly literature and policy documents. Data are analyzed using descriptive-qualitative and thematic approaches to map business structures, value chains, and the opportunities and constraints of digital adoption. The findings indicate that marketing digitalization can shorten supply chains, enhance price transparency, and expand market access for small-scale producers. However, its effectiveness depends on human capital readiness, supporting infrastructure particularly cold-chain and logistics and stronger local institutions. Without integration with sustainable resource management, expanded market access may incentivize production intensification and increase ecological pressure. The novelty of this paper lies in proposing an integrative framework that combines the digital economy dimension with the ecological dimension within the local context of Grobogan to inform sustainable small-scale fisheries empowerment strategies.

This study aims to analyze the political culture of the community in supporting the implementation of social assistance programs in Rantau Indah Village, Tanjung Jabung Timur Regency. This research employed a descriptive qualitative approach to understand community political culture through cognitive, affective, and evaluative orientations toward social assistance programs. Data were collected through interviews, observations, and documentation involving village officials, RT/RW leaders, and social assistance beneficiaries. The findings indicate that community political culture plays an important role in supporting the implementation of social assistance programs. In the cognitive aspect, most people understand the existence and objectives of social assistance, although some still have limited understanding of beneficiary criteria. In the affective aspect, the community shows trust in village officials despite perceptions of inequality in aid distribution. Meanwhile, the evaluative aspect reflects community participation in supervision and feedback. Overall, community political culture tends to be participatory in supporting social assistance implementation. The study also reveals that transparent communication, active community involvement, and accountability of village authorities contribute significantly to strengthening public trust and improving the effectiveness of program implementation. Community participation in monitoring and evaluating the distribution process helps minimize potential conflicts and encourages greater transparency. These findings suggest that strengthening political awareness, enhancing public access to information, and promoting participatory governance are essential to ensure that social assistance programs are implemented fairly, effectively, and sustainably while improving community welfare and reinforcing good local governance practices.

The rapid growth of e-commerce has significantly transformed consumer purchasing behavior, particularly in how information is accessed and evaluated. This study aims to analyze the impact of online reviews on consumer purchasing decisions, with a specific focus on the mediating role of consumer trust. A quantitative research approach was employed using data collected from 150 e-commerce users through an online questionnaire. The data were analyzed using regression analysis and Structural Equation Modeling (SEM) to examine the relationships between variables.The results indicate that online reviews have a significant and positive effect on purchasing decisions. Additionally, online reviews significantly influence consumer trust, which in turn positively affects purchasing decisions. The findings also reveal that consumer trust partially mediates the relationship between online reviews and purchasing decisions. This suggests that credible, high-quality, and consistent reviews not only directly influence consumer decisions but also indirectly affect them by building trust.This study contributes to the existing literature on electronic word-of-mouth (e-WOM) and consumer behavior by confirming the importance of online reviews in shaping purchasing decisions in digital environments. From a practical perspective, the findings highlight the need for e-commerce businesses to effectively manage online reviews, encourage authentic customer feedback, and maintain transparency to enhance consumer trust and improve sales performance.

Patient trust is a crucial variable in hospital management, determining clinical success, treatment adherence, and institutional loyalty. In the increasingly competitive and digitalized modern healthcare landscape, hospitals face unique challenges stemming from the inherent characteristics of healthcare services. This article presents a systematic literature review exploring the determinants of patient trust through the lens of hospital service characteristics: intangibility, inseparability, variability, and perishability. This study followed the PRISMA protocol and analyzed 150 articles published between 2010 and 2026 from Scopus, Web of Science, and Google Scholar databases. The review results indicate that assurance and empathy are the most significant service quality dimensions in mitigating perceived risk due to intangibility. Meanwhile, the quality of therapeutic communication is a key factor in managing inseparability, and standardization of operational procedures is necessary to address variability. The study also identifies the role of digital technology and the physical environment as "tangible evidence" that strengthens hospital credibility. The managerial implications of this research emphasize the need for organizational culture transformation oriented toward humanitarian values ​​and transparency to rebuild public trust that has eroded in the post-pandemic era.

Judicial digital transformation through the implementation of e-Court and e-Litigation represents a strategic initiative of the Supreme Court of Indonesia to establish a modern, effective, and efficient judiciary. These innovations have successfully transformed various stages of civil case administration and litigation into faster and more transparent processes. However, the success of digitalization in case examination has not been accompanied by similar reforms in the execution of court judgments. This study aims to analyze the regulation of civil judgment execution following the implementation of e-Court and e-Litigation, identify challenges encountered in practice, and formulate a concept of execution digitalization as part of judicial reform. This research employs a normative legal method using statutory, conceptual, and case approaches. The legal materials consist of primary legal sources in the form of legislation and Supreme Court regulations, as well as secondary legal sources including scholarly literature and previous studies. The findings reveal that although e-Court and e-Litigation have accelerated dispute resolution processes, the execution of civil judgments remains largely conventional. Consequently, several challenges persist, including delays in execution, lack of transparency, and limited supervision by litigating parties. Therefore, the development of an integrated Digital Execution System linked to existing electronic judicial platforms is necessary to enhance the effectiveness of judgment enforcement and ensure greater legal certainty for justice seekers.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

The imbalance in bargaining position between business actors and consumers frequently places consumers in a vulnerable position to economic exploitation through the inclusion of standard clauses and unfair trade practices. This study aims to analyze the fulfillment of rights and obligations of the parties, identify the comprehensive boundaries of prohibited acts for business actors, and examine the legal binding force of standard clauses in commercial transactions under Law Number 8 of 1999 concerning Consumer Protection (UUPK). The method employed in this research is a normative juridical legal approach with statutory and conceptual analysis, utilizing qualitative analysis of secondary data obtained from library research combined with a deductive reasoning method. The findings underscore two pivotal aspects. First, the weak standing of consumers in the market is driven not only by economic imbalances but also by low legal awareness and minimal information transparency regarding quality standardization. Second, the inclusion of standard clauses that unilaterally transfer liability (exculpatory clauses) is strictly prohibited by Article 18 of UUPK and declared null and void, which aligns with the progressive judicial stance in the landmark Supreme Court Civil Judicial Review Decision Number 124/PK/PDT/2007. The theoretical implication of this study urges a reconstruction of the freedom of contract doctrine bounded by distributive justice, while its practical implication recommends the government, YLKI, and BPKN to tighten preventive oversight through auditing draft standard agreements in public spaces and formulating adaptive regulations toward digital contract disruptions.

This study aims to analyze the use of generative artificial intelligence (GenAI) among theology students and its ethical and theological implications for theological education in the Society 5.0 era. The study employs a light mixed-methods approach with a sequential explanatory design, involving theology students as survey and interview participants. The findings show that GenAI is primarily used as a tool to understand course materials, seek initial explanations, develop ideas, and complete academic assignments. Although students demonstrate awareness of potential bias, dependency, plagiarism, and other ethical risks, practices of transparency, information verification, and critical reflection have not been carried out consistently. The concept of imago Dei is relevant as a theological lens for evaluating technology use because it affirms human dignity, responsible freedom, and moral accountability in academic practice. This study concludes that GenAI can support theological learning constructively when used wisely, integrated with Christian faith-based ethical literacy, and strengthened through clear institutional policies, lecturer guidance, and an academic culture that upholds integrity, discernment, and accountability.

The practice of buying and selling rubber commodities in Gurun Tuo Village has not fully aligned with Islamic business ethics principles, particularly regarding honesty (ṣidq), gharar (uncertainty), and justice (‘adl). This condition has the potential to disadvantage one of the parties, especially farmers as the main producers. Therefore, this study aims to analyze the practice of rubber trading and assess its conformity with the principles of Islamic business ethics. This research employed a qualitative approach using observation, interviews, and documentation as data collection techniques. Rubber farmers, collectors, and other related parties in Gurun Tuo Village were selected as informants. The collected data were analyzed descriptively to describe the actual conditions in the field. The results showed that several practices were still inconsistent with Islamic business ethics principles, such as the lack of transparency in determining quality and prices, the presence of gharar elements in the weighing process, and inequality in price determination that affected fairness for farmers. Nevertheless, some business actors had attempted to implement honesty in transactions. This study concludes that the practice of rubber commodity trading in Gurun Tuo Village has not fully complied with Islamic business ethics principles, especially in terms of honesty (ṣidq), justice (‘adl), and the prohibition of gharar. Factors influencing these conditions include internal factors such as socio-cultural, economic, and educational aspects, as well as external factors in the form of weak village institutions. However, the implementation of Islamic business ethics can be improved through transparency, education, and strengthening institutions such as cooperatives.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

The Jambi Class II Climatological Station is the agency responsible for providing climate data and information to the public and relevant agencies. In practice, the process of handling data requests is still carried out conventionally, resulting in relatively long processing times for document management, archiving, and user service. This situation has led to several challenges, such as inefficient administrative processes, a high risk of document loss, and limitations in monitoring the status of data requests. This study aims to design a web-based Data Service Information System that can support the digitalisation of climate data services at the Class II Jambi Climatology Station. The system development method used is the prototype method, as it allows the development process to be carried out in stages based on user needs. The system design was carried out using the Unified Modelling Language (UML) as a modelling tool to describe system requirements, process flows, and user interactions with the system. The design results show that the developed system is capable of facilitating the online submission of data requests, tracking the status of requests, and managing the service database in a more structured manner. The system also provides a digital archiving feature that simplifies the management and retrieval of data request documents. The implementation of this system is expected to improve the efficiency of service processes, speed up data request processing times, enhance service transparency, and support improvements in the quality of public services at the Class IV Jambi Climatological Station.

Educational planning management is an essential process in managing educational institutions to achieve educational goals effectively and efficiently. One form of implementing educational planning management is through the preparation of the Madrasah Work Plan (RKM) and School Work Plan (RKS). This article aims to describe the concept of educational planning management through the preparation of RKM/RKS, their objectives, preparation processes, and implementation in schools and madrasahs. The research method used is library research with a qualitative descriptive approach by collecting data from books, scientific journals, government regulations, and other supporting documents. The results of the study indicate that RKM/RKS has a strategic role as a guideline for implementing educational programs, a basis for decision-making, an evaluation tool, and an instrument for improving the quality of education. The preparation of RKM/RKS is carried out systematically through team formation, school/madrasah self-evaluation, formulation of priority programs, preparation of medium-term and annual work plans, and budgeting plans. Proper implementation of RKM/RKS can improve the effectiveness of educational management, accountability, transparency, and the quality of educational services in schools and madrasahs.

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

This study aims to analyze the implementation of good governance principles in digital population administration services in Medan Marelan Subdistrict from the perspective of Administrative Law. The background of this research is based on the importance of digital transformation in public services through the Electronic-Based Government System (SPBE) to enhance transparency, accountability, effectiveness, and efficiency. However, in practice, several obstacles are still encountered, such as limited infrastructure, network disruptions, and limited human resources. This research employs an empirical legal research method with both empirical and statutory approaches. Data were collected through field research, including interviews with subdistrict officials and the community, as well as library research involving laws, regulations, and relevant literature. The data were analyzed qualitatively to examine the conformity between the implementation of services and the principles of good governance and general principles of good administration (AUPB). The results show that the implementation of good governance principles in digital population services in Medan Marelan Subdistrict has not been fully optimal. This is indicated by challenges in information transparency, system effectiveness, and limitations in human resources and infrastructure. Nevertheless, digital services have provided convenience for the community in accessing population administration services. In conclusion, improvements in human resources quality, technological infrastructure, and the strengthening of supervision and evaluation mechanisms are necessary to achieve public services that align with good governance principles.

This research investigates the impact of authentic marketing and social media interactivity on market performance within the creative fashion sector, focusing on Yume Project in Bandung. Utilizing a quantitative approach with descriptive and verificative methods, data were collected from 100 respondents through purposive sampling. The results of multiple linear regression analysis (Y =5.751 + 0.422X1 + 0.390X2 ) demonstrate that both authentic marketing and social media interactivity significantly and positively influence market performance, both partially and simultaneously. The coefficient of determination (R2) of 0.596 indicates that these two variables explain 59.6% of the variance in market performance. This study underscores the necessity for local fashion brands to maintain transparency, honesty, and active digital engagement to thrive in hyper-competitive markets.

This study aims to explore the phenomenon of using a second Instagram account among Generation Z as a strategy for impression management and privacy protection. Amidst the dominance of a culture of show-off and hegemonic aesthetic standards on primary accounts, Generation Z tends to experience aesthetic fatigue and social pressure due to scrutiny from diverse audiences (context collapse). Using Erving Goffman's Dramaturgy theory, this study examines how individuals construct distinct identities on the front stage and back stage. The research method used is descriptive qualitative. Data were collected through in-depth interviews with five Generation Z informants who have multiple accounts, as well as passive participant observation of their digital activities. The sampling technique used was purposive sampling, while data analysis followed the Miles and Huberman model, which includes data reduction, data presentation, and drawing conclusions. The results show that the primary account functions as a highly curated front stage to maintain professional and social reputations. Conversely, the second account functions as a back stage that allows Generation Z to engage in emotional catharsis, honest self-disclosure, and identity experimentation through unique names (pseudonyms). The use of a second account is a strategic response to reclaim personal authority over their life narratives from the pressure of algorithms and public judgment. The study concludes that second accounts are not just a technological trend, but rather a self-defense mechanism for Generation Z to maintain authentic space and maintain mental health amidst massive digital transparency.

This research was designed to explore the extent to which public beliefs influence the implementation of Digital traceability  systems in the halal industrial sector. The approach used was quantitative with a survey method, where questionnaires were distributed to 60 respondents who were consumers of halal products in Indonesia. Data were analyzed using simple linear regression via Microsoft Excel. Research findings indicate that public confidence has a positive and significant influence on the adoption of Digital traceability  systems, with a regression coefficient of 0.476 and a significance level of 0.000 (<0.05). In addition, the coefficient of determination (R Square) value of 0.219 indicates that public confidence contributes 21.9% to the implementation of the Digital traceability  system, while the rest is determined by other factors that were not researched. These findings confirm that public trust is an important element in encouraging acceptance of digital technology, especially in the halal industry which relies heavily on transparency and consumer confidence. Thus, implementing a Digital traceability  system that is supported by information openness and easy access to technology can be an effective strategy to strengthen consumer trust while expanding technology adoption.