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This study aims to examine the effect of accounting system digitalization, financial literacy, and financial management on the sustainability of Micro, Small, and Medium Enterprises (MSMEs) in Medan Tembung District. This research uses a quantitative method with an associative approach. The population in this study consists of all MSMEs in Medan Tembung District, totaling 48 MSMEs; therefore, a saturated sampling technique was used, meaning all population members were selected as the sample. The data used are primary data collected through questionnaires and analyzed using descriptive statistical tests, validity tests, reliability tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing with the assistance of SPSS version 26. The results show that accounting system digitalization has a positive and significant effect on MSME sustainability. Financial literacy also has a positive and significant effect and is the most dominant variable influencing MSME sustainability. In addition, financial management has a positive and significant effect on MSME sustainability. Simultaneously, the three variables significantly affect MSME sustainability in Medan Tembung District. The coefficient of determination indicates that the independent variables explain most of the variation in MSME sustainability, while the remaining variation is influenced by other factors outside this study. Therefore, it can be concluded that MSME sustainability is strongly influenced by the implementation of accounting system digitalization, the level of financial literacy, and the financial management capabilities of business owners.

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 wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

Digitalization in the fitness industry is increasingly essential to improve efficiency and service quality. However, many fitness centers still manage data manually, including KRESNA GYM, which faces challenges in member registration, workout scheduling, and facility information delivery. This study aims to design a web-based e-fitness application using the Laravel framework to support digital service management. The development follows the Waterfall model through stages of requirement analysis, design, implementation, testing, and evaluation. The application includes features such as a landing page, admin/member login and registration, management dashboards, workout schedules, equipment guides, and supplement listings. Black-box testing confirms that all features function as expected. This system simplifies administrative processes and enhances member experience, making it effective in supporting digital transformation at KRESNA GYM.

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.

This study examines the foundational framework and evolving dynamics of Indonesian civil procedural law (Hukum Acara Perdata) amid its transformation from colonial legal heritage toward a modern, digitalized justice system. Using normative-doctrinal legal research methodology combined with empirical court statistics from 2022–2024, the study analyzes four dimensions: (1) core procedural principles rooted in the HIR and RBg; (2) the mandatory mediation framework under PERMA No. 1 of 2016; (3) the evolution of evidence law toward electronic evidence under the amended UU ITE (Law No. 1 of 2024); and (4) mechanisms of judicial decisions and legal remedies. Findings show that e-court implementation has dramatically increased efficiency minutasi productivity rose from 64.35% (2022) to 96.50% (2024)—while 594,816 users registered through e-court by 2023. The study concludes that Indonesia’s civil procedural law is actively adapting to technological disruption, though structural challenges such as digital inequality, electronic evidence authentication gaps, and regulatory harmonization remain unresolved.

Digital transformation in the judicial system represents a strategic step to improve the quality of legal services in Indonesia. One of the innovations implemented by the Supreme Court of the Republic of Indonesia is the E-Court system, which enables case administration and court proceedings to be conducted electronically. This study aims to analyze the effectiveness of the implementation of E-Court in realizing the principles of simple, fast, and low-cost justice, as well as to identify the obstacles faced by parties who do not utilize the system. The research method employed is a normative legal approach, involving the analysis of statutory regulations and scholarly literature. The results indicate that, normatively, E-Court has been effective in supporting judicial efficiency; however, in practice, it still encounters various challenges, including technical, social, and institutional aspects. These obstacles vary among different legal subjects, namely advocates, individuals, private legal entities, and government legal entities. Therefore, comprehensive efforts are required to optimize the implementation of E-Court to ensure that the objectives of judicial reform can be fully achieved. Furthermore, the findings reveal that, from a normative perspective, E-Court provides a more efficient mechanism compared to conventional systems, particularly in terms of case administration and communication between parties. However, this effectiveness has not been evenly realized due to constraints such as the digital divide, limited technological infrastructure, and low user readiness. Consequently, the implementation of E-Court still requires reinforcement in both technical and cultural aspects to ensure optimal accessibility for all segments of society.

This study aims to examine the debate regarding the effectiveness of traditional learning methods in science education at Madrasah Ibtidaiyah (MI) amid the development of educational digitalization. The study employed a qualitative approach with a case study design conducted in Jember Regency for three months, from February to April 2026. The research informants consisted of 16 participants, including madrasa principals, teachers, parents, and community members. Data collection techniques were carried out through interviews, observations, and documentation, which were then analyzed using descriptive qualitative techniques. The findings revealed that traditional methods are still considered effective in helping students understand basic science concepts because the learning process is systematic and easy to comprehend. However, limited access to technology in several schools remains an obstacle to the equal implementation of digital learning. In addition, although digital learning can increase students’ motivation and engagement, it does not necessarily lead to an optimal improvement in conceptual understanding. Therefore, this study concludes that a combination of traditional and digital learning methods is the most appropriate approach in science learning at elementary schools and Madrasah Ibtidaiyah, considering students’ needs as well as the availability of facilities and infrastructure. structure.

The purpose of this study is to focus on the role of innovative governance in supporting the digitalization of sustainable mobility to improve the efficiency and accessibility of urban transportation. This study aims to investigate the potential of the bright governance concept to accelerate digital transformation in Makassar City's transportation system. The research method used is a qualitative approach with data collection techniques through in-depth interviews, field observations, policy document analysis, and Focus Group Discussions (FGD). Key informants include local governments, transportation operators, academics, and community users of transportation services. The data obtained were analyzed using NVivo 12 Plus to identify patterns and relationships in digital transportation policies. The findings of this study indicate that transportation digitalization in Makassar City through Teman Bus Trans Mamminasata, QRIS payments, and intelligent transportation systems has successfully improved the efficiency, transparency, and quality of public services, as seen from the increase in the number of passengers despite still facing challenges such as declining interest in paying fares, public preference for private vehicles, limited information, and competition from other modes. The sustainability of this innovation depends on the implementation of an innovative governance model with cross-sector collaboration, data transparency, public participation, and analytics-based decision-making to realize modern, inclusive, and sustainable urban mobility in Makassar.

Public services are one of the essential functions of village-level government as they are directly related to the needs of the community. However, in Pontap Village, Palopo City, service processes are still carried out manually, which often leads to obstacles such as service delays, difficulties in record-keeping, and limited access to information for residents. This study aims to design and develop a web-based public service information system to improve the efficiency and quality of services at the village office. The system was developed using the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and maintenance stages. The system was built using the PHP programming language with the Laravel framework and utilizes MySQL as the database which is managed using HeidiSQL. System modeling was carried out using use case diagrams and activity diagrams, while testing was conducted using the black-box testing approach to ensure that all functions operate according to specifications. The resulting system provides community complaint services, administrative letter services, and information on health service schedules such as posyandu and puskesmas activities. It is expected that this system will facilitate residents in accessing information, accelerate service processes, and improve data accuracy through an integrated digital platform. This research is expected to serve as a solution to support the digitalization of public services in Pontap Village and to become a reference for the development of similar systems in other regions.

This study aims to analyze the role of online sales in maintaining the financial stability of Micro, Small, and Medium Enterprises (MSMEs) in West Sumatra, Indonesia. The increasing adoption of digital channels, such as marketplaces, social media, messaging applications, live selling, and digital payment systems, has transformed online sales into not only marketing tools but also mechanisms that may affect cash flow continuity and business sustainability. Despite their growing importance, empirical evidence regarding the contribution of online sales to MSME financial stability remains limited. This study employs a quantitative explanatory research design. The population consists of MSME owners in West Sumatra who utilize online sales, while purposive sampling was used to select respondents who had engaged in online selling for at least one year and maintained cash flow records. Data were collected from 102 respondents through a structured questionnaire using a five-point Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings reveal that online sales have a positive and significant effect on financial stability, with a path coefficient of 0.632, a t-value of 9.214, and a p-value below 0.001. These results indicate that effective use of online sales enhances cash flow continuity, income regularity, working capital adequacy, and financial resilience. However, the benefits depend on disciplined management of digital costs, discounts, platform fees, shipping expenses, product returns, and cash flow records. This study contributes to MSME digitalization literature by highlighting online sales as a strategic instrument for strengthening financial stability rather than merely a marketing channel.

This study aims to analyze the influence of red tape on public satisfaction with public services in Indonesia. The research focuses on the definition of red tape, the characteristics of administrative procedures in public services, the level of public satisfaction, the influence of red tape on public satisfaction, and the factors influencing the relationship between red tape and public satisfaction. This study used a library research method with a qualitative descriptive approach. Data were obtained through collecting various literature sources such as books, scientific journals, articles, and previous research results relevant to the research topic. The results indicate that red tape is a long, complicated, and excessive bureaucratic procedure that hinders the effectiveness of public services. Furthermore, the results indicate that the quality of human resources, service transparency, bureaucratic culture, and the use of information technology are factors influencing the relationship between red tape and public satisfaction. Digitalization of public services and bureaucratic reform are important solutions to reduce red tape and improve the quality of public services in Indonesia. Thus, it can be concluded that red tape has a significant influence on the level of public satisfaction with public services. Therefore, the government needs to simplify administrative procedures and improve service quality to create effective, efficient, and community-oriented public services.

This study aims to analyze the role of information systems in supporting digital business success, particularly among Small and Medium Enterprises (SMEs), using a Narrative Literature Review (NLR) approach. The review examined various national and international scientific articles obtained from Scopus, ScienceDirect, SpringerLink, and Google Scholar databases published between 2021 and 2025. The findings reveal that information systems play a strategic role in improving operational efficiency, decision-making quality, innovation capability, customer engagement, and organizational competitive advantage in the digital transformation era. Technologies such as Enterprise Resource Planning (ERP), Customer Relationship Management (CRM), cloud computing, Artificial Intelligence (AI), and digital platforms have proven to enhance SME performance and business sustainability. In addition to technological factors, the successful implementation of information systems is influenced by organizational readiness, digital capabilities of human resources, organizational culture, transformational leadership, as well as government support and digital infrastructure. The study also identifies several challenges in SME digitalization, including limited digital literacy, technological readiness, and financial resources. This research contributes theoretically by integrating the perspectives of Resource-Based View (RBV), Dynamic Capability Theory, and Digital Transformation Theory in explaining information systems as strategic organizational resources.

The rapid development of digital technology and changes in consumer behavior require Micro, Small, and Medium Enterprises (MSMEs) to adapt in marketing and service aspects. Rumah Makan Padang Sari Bundo, a culinary MSME located in Pasir Gadung, Cikupa, faced several problems, including limited use of social media, underutilization of digital platforms such as Google Maps, and the absence of cashless payment systems. This community service activity aimed to improve business competitiveness through the digitalization of marketing and services. The method applied was the PDCA (Plan-Do-Check-Act) approach, consisting of planning, implementation, evaluation, and follow-up stages. The implementation included creating Instagram and WhatsApp Business accounts, optimizing Google Maps, and applying the QRIS digital payment system. The results showed increased business visibility, easier customer access to information, and improved transaction convenience through cashless payments. Furthermore, digitalization enabled the MSME to become more adaptive to technological developments and modern consumer needs. Therefore, digital transformation at Rumah Makan Padang Sari Bundo represents an important step in supporting business sustainability and improving competitiveness in the digital era.

Cooperatives in indonesia constitute the foundational pillar of the national economy and hold a constitutionally strategic position. However, their existence is currently under pressure from the hegemony of modern markets, which are dominated by large capital interests and the penetration of digital technology. This study aims to provide a comprehensive mapping of the internal strengths and fundamental weaknesses of cooperatives within the Indonesian market system through a systematic literature review. The analysis examines 24 selected scholarly journal articles published between 2019 and 2026 to ensure the data remains relevant to current economic dynamics. The synthesis indicates that the primary strengths of cooperatives lie in their social capital, the principle of kinship (asas kekeluargaan) which fosters member loyalty, and their potential for digital adaptation as a tool to mitigate economic recessions and the dominance of multinational corporations. Conversely, the findings confirm chronic, unresolved weaknesses, including low managerial professionalism, limited access to capital, and small economies of scale that hinder price efficiency in competitive markets. External challenges, such as the Fourth Industrial Revolution and shifting consumer behaviors, demand that cooperatives undergo immediate structural transformation. This article concludes that the key to cooperative sustainability in the face of modern market hegemony lies in the implementation of agile strategic management, service digitalization, and the strengthening of strategic partnerships. Policy recommendations are directed toward reinforcing regulations that protect the cooperative ecosystem without compromising its inherent competitiveness within the market mechanism.

Micro, Small, and Medium Enterprises (MSMEs) increasingly rely on e-commerce applications to enhance business performance and broaden market access. Nevertheless, the effectiveness of such applications is strongly determined by their usability, which reflects how easily users can interact with the system. This study aims to evaluate the usability of an MSME e-commerce application using the System Usability Scale (SUS) method. A quantitative descriptive approach was applied by distributing SUS questionnaires to 30 respondents who had previously used the application. The instrument consisted of 10 standard SUS statements measured using a five-point Likert scale. Data were analyzed by calculating individual SUS scores and determining the overall average score. Based on the randomized respondent data, the application achieved an average SUS score of 80,25. This score is categorized as Excellent and acceptable. These findings indicate that the MSME e-commerce application has a very good usability level and is well accepted by users. Therefore, the application has strong potential to support MSME digitalization and improve online transaction effectiveness.

Development of digital technology has brought very big change in the world of education especially in the teaching and learning process which is then expected to become more flexible, interactive and easy to access. but in reality digitalization progress also creates challenges in the form of the influence of algorithms low digital literacy and use Artificial Intelligence (AI) which is excessive in the learning process. Community Service Activities (PKM) carried out in order celebration National Education Day (Hardiknas) with a theme Digital Education; Key Opens the Gate Future Unlocked Algorithm. Activities are carried out and implemented via a webinar held and broadcast live via the Islamic Center of East Kalimantan YouTube channel on May 5, 2026. Methods of implementing activities using guided interactive discussions by a moderator and presenting competent speakers in their fields. Results of the discussion shows that technology is increasingly developing able to provide convenience in the process learning and increasing understanding participant regarding the importance of digital education, digital literacy influence of algorithms and usage Artificial Intelligence (AI) wiser in teaching and learning activities.

The process of creating and verifying employee ID cards at BKPSDMD Jambi City was previously carried out manually, resulting in lengthy processing times, data entry errors, and a high risk of identity forgery. This study aims to design and implement a web-based employee ID card digitalization system integrated with QR Code technology to improve the efficiency, accuracy, and security of employee identity verification. The system was developed using the Waterfall methodology, consisting of requirements analysis, system design, implementation, testing, and maintenance. The application was built using Native PHP, MySQL, HTML, CSS, and JavaScript. Functional testing was conducted using Black Box Testing with 12 test scenarios, while usability evaluation employed the System Usability Scale (SUS) involving 20 respondents. The results indicate that all core system features functioned properly, achieving a 100% success rate on valid test scenarios. Furthermore, the usability evaluation produced an average SUS score of 71.75, which falls into the good and acceptable categories. The implementation successfully accelerated the ID card issuance process, improved data management accuracy, and enhanced identity verification security through QR Code integration directly connected to the employee database. Therefore, the developed system effectively supports digital transformation and improves the efficiency of employee identity management at BKPSDMD Jambi City.

Vegetable stall businesses represent a common form of micro-enterprise that meets consumers' daily needs, including in the Depok District. However, most business owners have yet to adopt proper and adequate financial record-keeping practices, relying instead on manual methods. This makes it difficult to control and evaluate business financial management. This community engagement initiative aimed to provide guidance on digitizing accounting records for vegetable stall MSMEs using the BukuWarung application and to enhance the digital financial literacy of business owners regarding digital financial management. A quantitative descriptive approach was employed, involving observation, interviews, documentation, and direct assistance provided to vegetable stall owners in the Depok District. Observations revealed that business owners gained a better understanding of and improved skills in using the BukuWarung application, becoming capable of independently recording income, expenses, and business receivables and payables. The initiative demonstrated that implementing a guidance program for digitizing accounting records via the BukuWarung application significantly contributed to improving the financial management capabilities of vegetable-trading MSMEs. These findings suggest the potential for applying similar guidance models to MSMEs in other regions to foster broader digital financial literacy.

The rapid digitalization in Indonesia, reaching 180 million active social media users, has not been accompanied by adequate security system resilience, thereby triggering massive data breach risks. This study aims to analyze the privacy navigation mechanisms of the digital society as an instrument for mitigating information leaks. The method used is descriptive qualitative with a literature study (library research) approach, which examines primary and secondary literature related to regulations, digital behavior, and user psychological factors. The research findings indicate that privacy navigation in the digital era has not operated optimally due to the dominance of social existence needs, which triggers the privacy paradox phenomenon. Although users possess knowledge regarding cyber risks, the desire for social validation through self-disclosure often overrides technical protection logic. The practice of using secondary accounts (second accounts) was found to be a form of manual navigation, yet its effectiveness remains dependent on individual digital literacy. The implications of this research emphasize that mitigating information leaks requires the integration of critical user awareness, platform governance transparency, and consistent law enforcement through the PDP Law. Digital awareness must transform into reflexive protective behavior to maintain informational sovereignty in cyberspace.