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Ahmad Taupik; Achmad Affandy

Tabsyir: Jurnal Dakwah dan Sosial Humaniora 2026 STAI YPIQ BAUBAU, SULAWESI TENGGARA

Contemporary Islamic education faces a crisis of value transformation, where cognitive literacy achievements do not correspond proportionally to the quality of moral conduct (adab) and spiritual internalization. This study aims to examine this failure through a critical review of Prophetic Hadith on the phenomenon of literacy without faith. Employing a qualitative descriptive method based on library research, it analyzes relevant Hadith literature, books, and journals. The findings reveal that modern educational practices tend to reverse the learning sequence by prioritizing textual mastery before instilling the foundations of faith. This indicates that curricular formalism may impede the inner transformation of learners. The novelty of this research lies in its methodological critique of educational orientations that place text above faith. The study concludes that restoring the Prophetic method, guided by the principle of "learning faith before the Qur'an," is essential so that faith serves as the existential foundation for building robust, civilized, and functional religious character in real-life contexts.

Mirtha Ilmi; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Perspektif Administrasi Publik dan hukum 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

Nur Shafira Chairani; Nur Ainun Najwa; Suci Ameliya Kartika; Muhammad Ramadhani Kesuma

Jurnal Ekonomi dan Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Personal financial management behavior has gained prominence amid economic globalization, digital transformation, and crisis-induced shifts that reshape individual decision-making, budgeting, saving, and risk practices. This study conducts a comprehensive bibliometric analysis to chart the intellectual structure, growth patterns, and future orientations of research in this domain. Drawing on 312 English-language publications from the Scopus database spanning 2000 to 2024, the analysis employs VOSviewer for co-authorship, keyword co-occurrence, and co-citation mapping, complemented by performance metrics on trends and productivity. Findings reveal a marked acceleration in scholarly output, particularly after 2020, driven by heightened attention to digital tools and resilience factors. Thematic clusters highlight progression from foundational literacy and demographic influences to psychological mediators (e.g., self-efficacy, attitudes) and outcomes centered on well-being and socialization. Geographic contributions concentrate in the United States and Indonesia, with strong Asia-Pacific networks, while productive authors form specialized collaborative hubs. The intellectual base integrates behavioral frameworks with empirical applications, underscoring interdisciplinary depth. These insights address fragmentation in prior work by providing a unified knowledge map, revealing gaps in cross-cultural integration and dynamic digital modeling. Implications extend to guiding targeted interventions for financial education and policy, fostering individual resilience in volatile environments. This synthesis supports scholars and practitioners in advancing evidence-based approaches to sustainable personal finance practices.

Hao, Phan Nhat; Hoang, Truang Huy; Tam, Truong Thai Thanh

Jurnal Komunikasi Pendidikan 2026 Universitas Veteran Bangun Nusantara

In the context of rapid educational transformation and increasing demands in English language teaching, teacher professional identity has become central to how teachers interpret experiences and sustain professional engagement. However, limited research has examined how such identities are co-constructed through the collaborative narratives. Addressing this gap, this study explores how Vietnamese Generation-Z English-as-a-Foreign-Language teachers construct and negotiate their professional identities through collaborative narrative interactions. Grounded in a post-structuralist perspective and informed by Positioning Theory, the study conceptualizes teacher identity as discursively produced and contextually negotiated through storytelling. Employing a collaborative trio-narrative inquiry design, data were generated through individual narrative interviews, group narrative conversations, and reflective journals with these three teachers. A theme-based narrative analysis, guided by Clandinin and Connelly’s three-dimensional framework and Positioning Theory, was systematically conducted. Findings revealed that participants’ identities developed through reflexive interpretations of past experiences, interactive negotiations in present teaching practices, and future-oriented projections of their possible selves. These identity (re)constructions were further embedded within a moral order characterized by personal affection, responsibility, and professional commitment. The study itself contributes to teacher identity research by foregrounding collaborative meaning-making and processes of self- and other-positioning. Pedagogical implications are offered for teacher education and continuing professional development, alongside acknowledged limitations and directions for future research.

Fajriyah Lutfiyatul Hikmah; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

Mafudah Mafudah; Nihayatuzzainul Izza; Avitri Nova Ardiyanti; RA Marlien

Jurnal Pengabdian dan Perubahan Sosial 2026 Lembaga Pengembangan Kinerja Dosen

The Digital Population Identity (IKD) constitutes a pivotal government innovation aimed at transforming public services, yet its widespread adoption is impeded by disparities in digital literacy and inherent technical constraints. This community engagement activity, integrated with a participatory internship scheme, concentrates on analyzing and supporting the innovation diffusion trajectory executed by the Population and Civil Registration Department (Disdukcapil) of Kendal City. The adopted methodology employs a Participatory Action approach, strategically combined with a mobile service paradigm (jemput bola) across three designated urban villages: Langenharjo, Kebondalem, and Karangsari. Core interventions involved intensive, interpersonal socialization sessions and customized technical support for account activation. The assessment findings robustly suggest that the "jemput bola" model effectively leveraged interpersonal communication channels, thereby mitigating public skepticism and substantially elevating community involvement in IKD activation. While persistent challenges related to network instability and device incompatibility were observed, this direct, hands-on approach is ascertained as fundamentally crucial for achieving effective and equitable digital transformation at the local level.

Anggi Denada Bees; Anastasia Funan; Yohanis Kristianus Tampani; Esau Lopo; Danial Sain +1 more

SOSIAL: Jurnal Ilmiah Pendidikan IPS 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

This study aims to describe and analyze the transformation process from maritime empires to nation-states in Southeast Asia, as well as the factors that drove it and its impact on regional societies. The study uses a literature study method by collecting and analyzing data from various relevant primary and secondary sources. The results show that Southeast Asia has a long history of maritime empires such as Srivijaya, Majapahit, and Malacca, which became centers of trade, the spread of religion, and the formation of early social structures. The transformation to nation-states was influenced by the influx of European influence, the growth of nationalism, and changes in economic structures. The transformation process included changes in the formation of national borders, government systems, the development of state institutions, as well as changes in social structures, the spread of education, and shifts in cultural values. The impacts of the transformation included increased state sovereignty, economic development, and improvements in the quality of life for the people, but also brought challenges such as ethnic tensions, corruption, and socioeconomic inequality. This study concludes that the transformation process is a complex journey that shapes the characteristics of modern nation-states in Southeast Asia today.

Mutiatul Hakimah; Titi Sunarti; Indah Febriyanti; Ifa Elfiyanti

Jurnal Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

Guidance and Counseling (G&C) is an essential component of the education system that plays a significant role in supporting students’ optimal personal, social, academic, and career development. The development of Guidance and Counseling in Indonesia has progressed dynamically in response to changes in educational policies, societal demands, and students’ evolving needs. This article aims to examine the historical development of Guidance and Counseling services in Indonesia, from their initial implementation to their integration within the modern curriculum framework. The study employs a qualitative approach through a literature review, with data collected using documentation analysis of relevant books, policy documents, and academic publications. The findings indicate that Guidance and Counseling in Indonesia has experienced a significant paradigm shift, moving from a service model focused primarily on problem solving and remedial intervention toward a more comprehensive approach emphasizing development, prevention, and student empowerment. This transformation has strengthened the strategic role of Guidance and Counseling in supporting national education objectives, promoting student well-being, and fostering holistic development in line with contemporary educational goals.

Ibnu Rusydi; Laila Ali Putri; Maria Ulfa

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This research presents the development of a transaction data protection mechanism for a bouquet sales application by utilizing the Advanced Encryption Standard (AES) algorithm. The rapid growth of digital commerce has led to an increase in online transactions, which in turn raises serious concerns regarding the security of sensitive transaction data. Information such as customer identities, order details, delivery addresses, and payment data are vulnerable to unauthorized access, data leakage, and manipulation if not properly secured. To address these issues, this study applies the AES-128 encryption algorithm using a 128-bit secret key to secure transaction data before it is stored in the system database. The encryption process follows the standard AES workflow, including key expansion, initial transformation, multiple encryption rounds, and a final transformation stage. Decryption is restricted exclusively to authorized users who possess the correct encryption key. The research methodology includes system analysis, AES integration into the application, and functional testing of the encryption and decryption processes. Data integrity is validated by comparing the original plaintext with the decrypted output, while system performance is evaluated based on processing time and decryption accuracy. Experimental results indicate that the average encryption and decryption time remains under 10 milliseconds per transaction, without affecting system performance. The findings confirm that AES-128 effectively enhances transaction data confidentiality and integrity in the bouquet sales application

Siti Musarofah; Kurniawan Arief Ichsanuddin; Muhammad Abiyyu Al Hammam

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in the regional economy, including in Boyolali Regency. However, this contribution has not been fully matched by adequate human resources (HR). The main problem in this study is the still low capacity of MSMEs' human resources, particularly in aspects of managerial skills, digital literacy, and adaptability to changes in the business environment, which impact business performance. This study aims to analyze human resource development strategies implemented in the MSME context and examine the impact of these strategies on improving MSME performance in Boyolali Regency. The research method used is a Systematic Literature Review (SLR) with a content analysis approach to relevant scientific literature from the past five years. The research process includes determining inclusion and exclusion criteria, searching for literature sources, thematic coding, and synthesizing research findings. The results show that effective HR development strategies can be grouped into three main aspects: skills training, marketing digitalization, and cross-sector collaboration. These three strategies have been proven to contribute positively to improving MSME competency, operational efficiency, market expansion, and business competitiveness. Thus, human resource development is a key factor in driving sustainable improvement in MSME performance, particularly in facing the challenges of digital transformation and increasingly complex economic competition.

Fatieli Halawa; Yeremia Hia

Bumi: Jurnal Hasil Kegiatan Sosialisasi Pengabdian kepada Masyarakat 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

This PKM examines the transformation of traditional burial practices in Terusan Village, Ketapang Regency, West Kalimantan, in light of 1 Timothy 6:7. The local community has a tradition of accompanying and placing all the personal belongings of the deceased on the grave as a form of respect and the belief that the deceased's spirit needs these items to prevent them from returning angry. This belief is reinforced by the community's past spiritual experiences, including the testimony of traditional leaders about dreams in which the deceased's spirit asks for their belongings. Using a theological and anthropological approach, this PKM assesses this tradition in relation to the biblical teaching that humans bring nothing into or out of the world. Using theories from theologians and anthropologists, this PKM formulates a dialogical, inculturative, and transformative spiritual development strategy, so that local culture can be guided without experiencing rejection. This PKM concludes that changes in burial practices must be carried out with a pastoral approach that emphasizes the value of spiritual wealth, the hope of resurrection, and an understanding of death in Christ. Thus, local traditions are not erased, but are guided toward new meanings that align with God's Word, leading the community from cultural heritage to genuine spiritual transformation.

Surya Dharma Ali; Fanny Tanuwijaya; Moh. Ali

IJLS (International Journal of Law and Society) 2026 Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

The rapid development of financial technology (fintech) and crypto assets has created a paradox in the global financial system: while promoting inclusion and efficiency, it also opens new vulnerabilities for money laundering offenses. Notaries, as public officials and legal professionals involved in various financial and business transactions, are at the forefront of preventing this misuse. This article analyzes the specific risks of money laundering through fintech and crypto assets and formulates the due diligence framework required by notaries in carrying out their preventive functions. The research method uses a normative juridical approach with doctrinal analysis of regulations and international standards, enriched with case studies and best practice references. The findings indicate that notaries face three main challenges: (1) difficulty in identifying parties in virtual transactions, (2) the volatility and relative anonymity of crypto assets, and (3) the gap between the speed of technological innovation and regulatory adaptation. This article proposes an Enhanced Digital Due Diligence (ED3) model that integrates digital verification technology, blockchain forensic analysis, and a dynamic risk-based approach. This framework is expected to strengthen the role of notaries as gatekeepers in the rapidly evolving digital financial ecosystem while maintaining the profession's relevance in the era of digital transformation.

Angel Violita; Amelia Ruthmaya Tampubolon; Keisha Islami Pasha; Sri Handayani

Jurnal Riset Rumpun Ilmu Sosial, Politik dan Humaniora 2026 Pusat Riset dan Inovasi Nasional

This study analyzes the urgency of digital expert testimony in strengthening the validity of electronic evidence in civil procedure law amid rapid technological transformation. The increasing use of digital communications, electronic transactions, and online documentation has given rise to new evidence in civil disputes, while its intangible and easily manipulated nature raises doubts about its authenticity and reliability. This study will focus on Decision Number 439 B/Pdt.Sus-Arbt/2016. The study relies on primary legal sources, legislation, court decisions, and secondary legal literature analyzed qualitatively. The findings show that electronic evidence is legally admissible when it meets the requirements of accessibility, integrity, authenticity, and accountability, but its probative value is highly dependent on technical validation. In the case analyzed, the petitioner's challenge to print the chat evidence was rejected because the allegations of manipulation were unsubstantiated and no expert testimony was presented to support the claim. This shows that expert testimony plays a decisive role in explaining technical aspects beyond the knowledge of the court and in strengthening the court's conviction. This study concludes that digital experts serve as a bridge between technological complexity and legal assessment, ensuring that digital evidence is evaluated objectively. The implication for courts and related parties is must prioritize the involvement of experts to promote legal certainty, factual truth, and fair dispute resolution.

Khusnul Khotimah; Adi Prasetyo; Muhammad Solihul Falah; M. Robbiuzzainis Shofa; Fina Aufiatur Rochmah +2 more

Jurnal Miftahul Ilmi: Jurnal Pendidikan Agama Islam 2026 STIKes Ibnu Sina Ajibarang

Micro-teaching serves as a critical bridge between pedagogical theory and professional practice for pre-service teachers. In the context of Islamic Education (PAI), students are required to balance modern teaching methodologies with religious values. Objective: This study aims to explore the lived experiences of PAI students and identify their practical contributions to the Micro Teaching program at UNSIQ. Methods: Using an Interpretative Phenomenological Analysis (IPA) approach, this qualitative study involved 12 purposively selected students. Data were collected through semi-structured interviews, participant observations, and documentation during an intensive period from January 2 to January 30, 2026. Results: The findings reveal a significant transformation from "pedagogical anxiety" to professional confidence. Key contributions include the integration of Technology- Pedagogy-and-Content Knowledge (TPACK) through gamification in Fiqh subjects and the development of "Al-Qur’an-based Storytelling" rooted in local wisdom. Conclusion: The study concludes that the micro-teaching program at UNSIQ effectively fosters innovative and religious-humanist teaching identities, preparing students for the complexities of 21st-century Islamic education.

Rosida Siboro; Andry Andry; MF Arrozi Adhikara

International Journal of Management and Digital Sciences 2026 International Forum of Researchers and Lecturers

Rapid global environmental changes, especially due to advances in technology and information, have had a significant impact on various sectors of life, including the health sector. In the context of modern health services, hospitals are no longer just places of healing, but also institutions that are required to provide high-quality services, based on patient safety, and are able to adapt to the dynamics of community needs. This change requires a transformation in human resource management, especially related to the interpersonal and psychosocial competencies of nurses as the spearhead of medical services.Purposes:​ to analyze the effect of effective communication and Assertive Attitude on Nurses' Work Productivity in hospitals, with Work Fatigue as a mediating variable.Methods: This type of research is quantitative, using statistical figures to measure the influence of independent variables on dependent variables. The research design is a cross-sectional study.Results: The results of this study indicate that effective communication, assertiveness, and job fatigue collectively significantly influence nurses' work productivity. Communication and assertiveness positively contribute to job fatigue, which in turn affects productivity. Job fatigue is also shown to be a significant mediator in the relationship between communication and assertiveness on work productivity .Conclusion : The importance of strengthening effective communication as a strategy to increase productivity. Organizations need to design communication systems that support openness, transparency, and clarity of information and culture-based assertiveness training, so that employees can express their opinions appropriately without causing resistance in the team.

Aiynun Zariah; Zulaikha Zulaikha; Nur’Annafi Firna Syam Maella

Jurnal Ilmu Komunikasi, Administrasi Publik dan Kebijakan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Indonesian Migrant Workers (PMI) face the problem of stigmatization and negative image that has been rooted in public perception for several decades, where the social construction of TKI is dominated by narratives of exploitation, violence, and victimization reinforced by conventional mass media coverage. The phenomenon of TKI emerging as content creators on the TikTok platform opens new opportunities for migrant workers to represent themselves independently and build personal Branding that has the potential to reconstruct their image in public perception. This study aims to analyze the personal Branding strategies of TKI content creators on TikTok, measure the engagement patterns and reach of the content produced, and evaluate the transformation of public perception toward Indonesian migrant workers as an implication of these digital communication practices. This study uses a qualitative approach with a case study design to explore the process of image reconstruction through personal Branding on the TikTok platform. Data were collected through in-depth interviews with five TKI content creators who have followers ranging from 750 thousand to 2.3 million, interviews with 50 active followers, and interviews with two digital communication experts. The research findings show that TKI content creators implement personal Branding strategies through content authenticity, narrative consistency, and positioning differentiation with engagement rates. Public perception changed significantly with a decrease in negative perception from 68 percent to 18 percent and an increase in positive perception from 10 percent to 55 percent within an exposure period of more than 12 months. Image reconstruction occurs through three mechanisms: humanization that displays the human side of TKI, normalization that elevates the profession as work worthy of respect, and inspiration that demonstrates their positive achievements. This study recommends that the government and related stakeholders support digital literacy for migrant workers to optimize social media platforms as a means of empowerment, as well as promote policies that protect and appreciate the contribution of TKI as an integral part of national economic development.

Ridwan Hermawan; Yurna Yurna; Nisa Putri Wulandari; Emat Muslihat; Hasbulloh Karim Alfauzi +1 more

Karakter : Jurnal Riset Ilmu Pendidikan Islam 2026 Asosiasi Riset Ilmu Pendidikan Agama dan Filsafat Indonesia

The challenges of modernity, including the secularization of knowledge, the fragmentation of values, and the increasingly pragmatic and utilitarian orientation of education, require a fundamental renewal of Islamic educational philosophy. In practice, Islamic education is often confined to normative and textualistic approaches that emphasize the transmission of doctrinal knowledge, which limits its responsiveness to social dynamics, scientific developments, and contemporary needs. This condition weakens the critical capacity of Islamic education in shaping individuals who are faithful, rational, and morally integrated. Accordingly, this study aims to examine Islamic educational philosophy from the perspective of critical thought reconstruction as an effort to address the challenges of modernity without shifting the fundamental principles of faith that serve as its normative foundation. This study employs a theoretical research approach through library research, using qualitative analysis of academic books, peer-reviewed journal articles, and relevant scholarly works on Islamic educational philosophy and critical thought. The analysis focuses on the ontological, epistemological, and axiological dimensions of Islamic education within the framework of critical reconstruction. The findings indicate that the reconstruction of Islamic educational philosophy is both an epistemological and practical necessity in responding to modern challenges. This reconstruction is not directed toward the domain of ʿaqīdah, which is qaṭʿī and normative in nature, but rather toward renewing modes of thinking, operational value systems, and educational practices. Consequently, Islamic education should function not merely at a normative level but as an effective instrument for individual and social transformation.

Nur Laily Zumrotul Khasana; Eva Hany Fanida; Meirinawati Meirinawati; Trenda Aktiva Oktariyanda

Jurnal Hukum, Administrasi Publik dan Negara 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in the management of state property is a necessary step towards achieving transparent and accountable governance. The Minstry of Finance, through the Directorate General of State Assets, has developed the State Asset Management Information System Version 2 application as a means of digital based management, but its implementation still faces challenges related to interest in its use by work unit operators. This study aims to evaluate the impact of intentions, attitudes, and subjective norms on interest in using the SIMAN V2 application at the Surabaya State Assets and Auction Service Office using the Theory of Reasoned Action (TRA) approach. Using a quantitative design through a survey, this study was conducted at the Surabaya KPKNL with subjects being SIMAN V2 application operators in work units in the working area. Data colection techniques used a questionnaire with a Likert scale. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS software. The results of the study indicate that intention, attitude, and subjective norms have a positive and significant effect on interest in using the SIMAN V2 application. This study shows that psychological and social factors play an important role in supporting technology adoption in the public sector. The conclusion emphasizes that increased interest in use can be achieved by strengthening individual intentions, forming positive attitudes, and providing workplace support. Increased socialization, ongoing technical training, and recommendations for further research institutional supportfrom agencies to optimize the use of the SIMAN V2 application.

Muspiroh Muspiroh; Faisal Dudayef; Cecinia Hayati Siburian; Putri Amaliah

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital transformation has become imperative for organizations worldwide, yet the failure rate of these initiatives remains significantly high. This article aims to analyze the strategic role of Change Management in bridging the gap between technology adoption and human resource readiness. Using a descriptive qualitative method and recent literature review (2019-2023), this study finds that the main challenge in the digital era lies not in technological complexity, but in cultural resistance and employee mental unpreparedness. The results indicate that change management approaches focused on human-centric design, transparent communication, and digital upskilling are key to turning digital disruption into sustainable competitive opportunities. Effective digital transformation requires a deep understanding of organizational dynamics and employee attitudes toward change. Proper application of change management principles can reduce resistance, enhance collaboration, and ensure smoother technology adoption. Therefore, it's crucial for companies to integrate ongoing training and support into every stage of the digital transition to maximize its potential.

Fitri Noviana; Saffah Haya Ibrahim; Suryani Suryani; Deska Ainun Rissanti; Muhammad Aditya Juliyanto

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the transformative impact of digitalization and technology in the manufacturing sector on improving operational efficiency, particularly in budgeting and resource utilization, as well as to identify the main barriers to technology adoption. Using a Literature Review and Case Study Analysis of secondary data (journals, company reports, and industry publications), it was found that digitalization and Automation supported by Artificial Intelligence (AI) fundamentally transform budgeting functions. This transformation has been shown to improve budget accuracy by up to 50% (reducing human errors) and process efficiency by up to 25%, turning budgets from static documents into adaptive and predictive control tools. Positive impacts are also observed in operations through increased production capacity (revenue surge) and the implementation of Predictive Maintenance, which reduces expenditure and asset downtime, in line with the principles Cost Efficiency and Lean Manufacturing. Nevertheless, the adoption of advanced technology faces significant obstacles, namely high initial capital investment and skill gaps among the workforce. It is concluded that the success of digitalization heavily depends on strategic budget planning to overcome capital barriers and adequate allocation of funds for Human Resource (HR) training to support effective collaboration between humans and machines.