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This study explores the impact of Artificial Intelligence (AI) integration and algorithm transparency on organizational efficiency and perceived fairness in Human Resource (HR) decision-making. Using a qualitative literature review approach, the research examines the mediating role of employee trust and the moderating influence of organizational culture. The analysis focuses on peer-reviewed international studies published since 2020, reflecting the latest theoretical and empirical developments in AI and HR management. The findings reveal that a higher level of AI integration improves decision speed, reduces operational costs, and increases the accuracy of talent allocation. However, these efficiency gains are not independent of ethical considerations. Transparent algorithms are shown to significantly enhance employees’ trust and perceptions of fairness, whereas opaque systems tend to generate resistance and distrust. Furthermore, organizational culture plays a crucial moderating role. Companies with innovative and participatory cultures report better outcomes from AI implementation, while hierarchical cultures are associated with lower adoption success and ethical challenges. This research highlights the importance of aligning technical capabilities with social and cultural factors to optimize the use of AI in HR functions. The study contributes to the discourse on socio-technical systems by proposing an integrative framework that links AI integration, transparency, trust, and culture to key organizational outcomes. Practical implications include the need for transparent system design, ethical governance, and cultural readiness to support responsible AI adoption in HR.

This study aims to synergize the importance of simple accounting records for MSMEs with Q.S. al-Baqarah verse 282. Where many MSMEs do not implement accounting records even though they are simple. If MSMEs implement this, it can help business sustainability. Allah SWT has commanded business people to record transactions in Q.S. al-Baqarah verse 282. This study uses a qualitative method. The results of the study show that Surah Al-Baqarah verse 282 provides practical and moral guidance that is very relevant to the needs of accounting records in MSMEs. The principles of honesty, accuracy, and justice in this verse are in line with accounting practices that aim to create effective, professional, and sustainable financial management. By implementing these values, MSMEs can face modern business challenges with a strong foundation and oriented towards business sustainability and social harmony. In addition, the application of Qur’anic values can enhance business partners’ trust and improve transparency in transactional relationships. This study recommends that MSMEs strengthen Islamic value-based accounting education to create more trustworthy and competitive financial governance.

This study analyzes the implementation of the ITIL V4 Service Value System (SVS) in managing information technology services at PT Puskomedia Indonesia Kreatif. The research aims to evaluate the alignment of the company’s service management Practices with ITIL V4 best Practices, focusing on issues related to digital documentation and incident tracking. A qualitative case study approach was used, with data collected through observation, interviews, and documentation review. The results show that the company has applied several ITIL V4 components, particularly in service delivery and support, collaboration, and responsiveness to customer needs. However, Governance and documentation processes remain mostly manual, and incident tracking lacks digital monitoring, limiting data-driven evaluation. Core Practices such as Incident Management, Service Request Management, and Change Enablement are implemented but have not reached optimal maturity due to the absence of automation, SLA documentation, and structured change records. The study highlights the need for an integrated service desk system, Governance dashboard, and Continual Improvement Register (CIR) to strengthen transparency, accountability, and long-term service quality.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Smart Village dalam meningkatkan pemberdayaan masyarakat dan literasi digital di Desa Mlese, yang dikenal sebagai Desa Pelopor Pancasila. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara mendalam, serta studi literatur. Hasil penelitian menunjukkan bahwa aplikasi tersebut memberikan dampak positif berupa kemudahan administrasi desa, transparansi informasi, serta penguatan nilai-nilai Pancasila melalui kolaborasi antarwarga. Namun, masih terdapat tantangan seperti rendahnya literasi digital pada kelompok lanjut usia, keterbatasan akses internet, dan preferensi layanan tatap muka. Pemerintah desa berupaya mengatasi kendala ini melalui pelatihan dan pendampingan, meskipun perbaikan infrastruktur dan sosialisasi lebih intensif masih diperlukan. Kesimpulannya, Smart Village memiliki potensi besar untuk mendukung transformasi digital dan pemberdayaan masyarakat sesuai dengan nilai-nilai Pancasila Kata Kunci : Smart Village, Literasi Digital, Desa Pelopor Pancasila.   ABSTRACT This study aims to analyze the implementation of the Smart Village application in enhancing community empowerment and digital literacy in Mlese Village, known as a Pancasila Pioneer Village. The research employed a descriptive qualitative method, with data collected through field observations, in-depth interviews, and literature studies. The findings indicate that the application positively impacts village administration by simplifying processes, increasing information transparency, and strengthening Pancasila values through community collaboration. However, challenges remain, such as low digital literacy among the elderly, limited internet access, and a preference for face-to-face services. The village government is addressing these issues through training and assistance, although more intensive infrastructure improvements and outreach are still needed. In conclusion, Smart Village holds significant potential to support digital transformation and community empowerment in alignment with Pancasila values. Keywords: Smart Village, Digital Literacy, Pancasila Pioneer Village.

The purpose of this study is to examine and assess how PT BCA applies PSAK 4 and PSAK 65 in the development and presentation of its consolidated financial statements. This study is primarily motivated by the importance of consolidated financial statements as a useful source to offer a comprehensive view of an entity's financial condition, especially when the entity has subsidiaries. This research method can be categorized as descriptive qualitative research, utilizing secondary data sources, including PSAK and BCA's financial statements for the years 2022 to 2023. The findings indicate that BCA has reliably complied with PSAK 4 and PSAK 65 standards. This includes accurately combining the financial statements of its parent company and subsidiaries based on the control principle, eliminating inter-entity transactions, and transparently disclosing the NCI portion of equity. Furthermore, the fair values ​​of assets and liabilities have been combined and assessed in accordance with appropriate standards. In summary, BCA has demonstrated a strong commitment to maintaining accountability, information transparency, and effective corporate governance practices, thereby ensuring its financial statements reliably and accurately reflect the group's financial condition. From this conclusion, it can be stated that BCA has implemented both PSAKs systematically and effectively to increase reporting transparency.

This study aims to analyze the performance of village officials in providing public services to the community in Sungai Purun Kecil Village, Sungai Pinyuh District, Mempawah Regency, based on Law Number 25 of 2009. The approach used was a normative qualitative approach with descriptive methods, collecting data through interviews, observation, and documentation. The results indicate that village officials have implemented administrative and social services in accordance with public service principles. However, there are obstacles in the aspects of information transparency, timeliness, and work discipline that affect the speed and quality of service. The human resource capacity of village officials also needs to be improved through training and competency development. This study recommends improving discipline, providing easily accessible information media, and increasing community participation in service performance evaluation as strategies to improve the quality of village public services. Thus, this research contributes to the development of effective and sustainable village public service governance.

The execution of mortgage rights on land is a crucial element in the property security legal system in Indonesia, which allows creditors to obtain debt repayment if the debtor defaults. However, the implementation of parate executie as a non-litigious mechanism based on Law Number 4 of 1996 concerning Mortgage Rights has sparked constitutional debates, particularly regarding the debtor's right to fair legal protection. This study analyzes the legal considerations of the Constitutional Court in Decision No. 10/PUU-XIX/2021, which rejected the constitutional review of the mortgage execution norms, and evaluates the legal execution procedures post-decision. Using the normative legal research method, this article examines the approach of contractual freedom, the principle of justice, and the protection of property rights in the context of creditor-debtor relationships. The study results show that the Court views parate executie as constitutionally valid, as long as it is carried out with the principles of transparency, proportionality, and the availability of legal recourse for the debtor. Therefore, legal protection within the mortgage system is not eliminated, but must be implemented through accountable and just practices. These findings provide an important normative basis for policymakers and economic actors in ensuring that the execution of guarantees runs effectively while still upholding the constitutional rights of the parties involved.

This research is a Systematic Literature Review (SLR) that aims to identify, analyze, and synthesize scientific literature related to effective facilitation strategies in the context of organizational capability development and employee learning improvement. The main focus of this research is to map various forms of facilitation interventions, assess their impact on organizational capabilities such as innovation, adaptability, and efficiency, and explore the role of facilitation in strengthening organizational and individual learning mechanisms. By using an SLR approach that follows the guidelines of PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses), this study ensures transparency and replication of the study process. The results of the synthesis show that facilitation strategies contribute significantly to improving organizational capabilities through the creation of a collaborative learning environment, strengthening communication, and improving employees' adaptive skills. In addition, facilitation has been proven to support the integration of new knowledge into organizational practices, thereby strengthening competitiveness and sustainability. These findings are expected to provide evidence-based guidance for practitioners in designing effective facilitation interventions, as well as a theoretical basis for future researchers to develop studies on the relationship between facilitation, learning, and organizational capabilities.

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

Compliance with local tax and retribution payments plays a crucial role in increasing Regional Own-Source Revenue (PAD). However, low fiscal literacy and limited effectiveness of existing socialization programs remain major obstacles to achieving optimal revenue targets. This community service program aims to enhance the knowledge and capacity of officers at the Regional Revenue Agency (Bapenda) of Southeast Sulawesi Province in implementing more effective, persuasive, and adaptive socialization strategies. The methods used include direct observation, interviews, document analysis, material presentation, and interactive discussions. The results indicate that the socialization activities improved officers' understanding of tax literacy concepts, fiscal communication, and technology-based educational strategies. Additionally, the findings reveal that low public literacy, limited use of digital media, and varying public perceptions of fiscal transparency significantly influence taxpayer compliance. This program produced practical educational materials and strategic recommendations that can be sustainably implemented by Bapenda. Overall, the activity contributes positively to strengthening the agency’s internal capacity and refining socialization strategies to enhance taxpayer compliance and support optimal local revenue collection.

This research seeks to examine the management of transparent and accountable civil service transfers and promotions in the Formation and Mutation Division of Pasuruan City's Civil Service Agency (BKD). The study is based on the significance of the merit system in upholding bureaucratic professionalism, since the procedures for transfer and promotion frequently influence equity and organizational effectiveness. Employing a qualitative case study method, data were gathered via in-depth interviews, participatory observations, and document examination. The results show that the transfer and promotion systems in BKD Pasuruan have progressed towards transparency via data-driven management, yet obstacles persist in communicating policies and involving employees in performance evaluations. Accountability has been enhanced via performance-driven assessments incorporated with the e-performance system and job analysis. The conversation emphasizes that the effectiveness of governance practices is affected by organizational flexibility, engaged leadership, and the public service motivation of civil servants. This research determines that the interplay of data-based policies, performance assessment frameworks, and a transparent bureaucratic environment establishes the basis for creating a just, efficient, and sustainable civil service governance model.

Good governance is the key to successful village development in achieving community welfare. This study examines the implementation of good governance principles in development planning of Patemon Village, Pakusari District, Jember Regency, focusing on accountability, transparency, and community participation. Using a descriptive qualitative approach, this study collected data through in-depth interviews with the Village Secretary and active community members. Data analysis employed Miles and Huberman technique. The results reveal that Patemon Village has implemented good governance mechanisms in a structured manner, yet faces significant challenges. Accountability operates through routine reporting to the Inspectorate, but accessibility to detailed information for the community remains limited. Transparency is manifested through village deliberations and budget banners, but the information is general with limited reach. Community participation is conducted through tiered deliberations, but remains unequal with priority misalignments due to budget constraints. This study recommends developing a more accessible reporting system, optimizing information technology for transparency, strengthening inclusive participation mechanisms, enhancing village officials' capacity, and implementing impact-oriented supervision to strengthen effective and participatory village governance.

This study aims to analyze the effectiveness of the implementation of the subsidized housing program for low-income communities in Pekanbaru City. The background of this research stems from the high demand for decent housing among low-income groups and the government’s challenge in ensuring equitable access to affordable housing. The research method employed is descriptive qualitative with a policy study approach. Data were collected through in-depth interviews with officials from the Department of Public Housing and Settlement Areas, housing developers, banking institutions, and program beneficiaries. Field observations and documentation were also conducted to strengthen data validity. The results show that the implementation of the subsidized housing program in Pekanbaru City has been in line with national policies, yet its effectiveness remains suboptimal. This condition is influenced by insufficient policy dissemination, limited strategic land availability, inaccurate targeting of beneficiaries, and weak supervision mechanisms. On the other hand, supporting factors such as regulatory support, partnerships with the private sector, and accessible financing through subsidized home ownership loans have contributed to the program’s success. In conclusion, the effectiveness of program implementation can be improved through stronger inter-agency synergy, transparency of beneficiary data, and institutional capacity building so that the goal of equitable access to decent housing for low-income communities can be sustainably achieved.

Under the umbrella of PT. Waruna Nusa Sentana Group, PT. Multi Jaya Samudera Belawan operates in the shipping and ship agency services sectors. The aim of this paper is to analyze the management of the Minimum Safe Manning Certificate (MSM) for the MT. Mumbai vessel through the SIMKAPEL application by PT. Multi Jaya Samudera Belawan. This certificate is crucial as it determines the minimum number and qualifications of crew members required to comply with international safety regulations. This study uses two methods: field research, which involves direct observation of the administrative process, and library research, which reviews relevant literature and regulations. The results of the study show that the use of the SIMKAPEL application accelerates the document processing, improves data accuracy, and reduces administrative errors. The implementation of this digital system also enhances service transparency and facilitates system integration. Overall, SIMKAPEL has proven to be effective in streamlining the issuance of the Minimum Safe Manning Certificate and ensuring the MT. Mumbai vessel's operational compliance with maritime safety standards. Thus, SIMKAPEL plays a vital role in supporting administrative efficiency and operational safety of the vessel.

Digital transformation in the field of information technology requires Micro, Small, and Medium Enterprises (MSMEs) to improve the quality of financial management to be able to compete sustainably. One effort that can be done is through the implementation of the Financial Management Information System (MISK). This study aims to analyze the implementation of MISK in MSMEs, examine the benefits obtained, and identify obstacles faced in the implementation process. The research method used is a qualitative descriptive approach with data collection techniques through interviews, observation, and documentation. The object of the study is the culinary MSME "Dapur Lestari Jambi" which has implemented a digital financial recording application and Point of Sale (POS) system. The results of the study indicate that the implementation of MISK can increase the accuracy of transaction recording, accelerate the preparation of financial reports, improve cash flow management, and support data-based managerial decision-making. However, the implementation of MISK still faces several obstacles, especially related to limited human resource competency, consistency of recording, and adaptation to technology. This study concludes that the Financial Management Information System has a strategic role in increasing the efficiency, transparency, and professionalism of MSME financial management, and is an important factor in supporting business sustainability in the digital era.  

This study aims to analyze how digitalization of governance, particularly through the implementation of e-financial reporting, digital audit trails, and cloud-based data security and reliability systems, contributes to increased transparency, accountability, and data protection in educational institutions. Using a qualitative approach with in-depth interviews and thematic analysis, this study reveals that digitalization can create a more objective, standardized, and difficult-to-manipulate control mechanism. The e-financial reporting system strengthens transparency through open processes and reduces opportunities for irregularities. Digital audit trails provide authentic evidence that facilitates the process of verification, monitoring, and tracking every administrative activity in real time. Meanwhile, data security supported by layered encryption, automatic backups, and emergency recovery access increases internal and external trust in the integrity of information systems. These findings indicate that digitalization not only provides technical tools but also forms a more disciplined, adaptive, and public accountability-oriented governance structure. This study broadens understanding of the relationship between digital technology and organizational culture and provides a theoretical foundation for developing a more reliable and sustainable information system-based educational governance model.  

This study confirms that brand trust and product involvement have an important role in increasing brand engagement among Kamen RareBali consumers. The analysis results show that brand trust has a significant positive effect, meaning that the higher the level of consumer trust in the brand, the greater their involvement with the brand, both through interactions on social media and product purchases. This is in line with the theory that trust in the brand is an important foundation in building loyalty and long-term relationships with consumers. Meanwhile, product involvement also shows a significant positive effect, indicating that consumers who feel more involved, interested, or care about the product tend to be more active in brand engagement . These findings indicate that Kamen RareBali needs a strategy that emphasizes improving consumer experience with the product, including through educational content, interactive promotions, and personalized services. Simultaneously, these two variables explain 63.1% of the variation in brand engagement , implying that other factors such as service quality, shopping experience, and communication strategy also influence consumer engagement. The practical implication is that companies should focus on building brand trust through positive reputation, testimonials, and transparency, as well as increasing product engagement through emotional experiences and meaningful interactions.

The development of information technology requires public institutions to provide accessible and transparent information services. Polsek Kota Kisaran still faces limitations in delivering information to the public through digital media. This study aims to design and implement a profile website as a public information medium that supports service transparency. The research uses a qualitative descriptive approach with data collection through observation, informal interviews with police officers, and documentation. System development includes requirement analysis, system modeling using Unified Modeling Language (UML), interface design, and website implementation. The results indicate that the developed website is able to present structured information such as institutional profiles, organizational structures, SKCK procedures, SPKT services, news, and activity documentation. The implementation of this website facilitates public access to police information and improves the effectiveness of information dissemination. This study is expected to support digital-based public services at the local police level and strengthen public trust through transparent information delivery.

The digital transformation of public administration in recent decades has reshaped government service delivery, particularly through the adoption of technology as a tool to enhance transparency, efficiency, and accountability. The implementation of the Online Single Submission–Risk Based Approach (OSS-RBA) represents Indonesia’s strategic effort to create an integrated licensing framework aligned with the principles of good governance. This study aims to analyze the forms of administrative responsibility in digital-based licensing services under OSS-RBA and examine the accountability mechanisms applicable when system failures affect legal certainty for business actors. The research employs a normative juridical method using statutory, conceptual, and case approaches through the examination of regulations, doctrines, and administrative court decisions. The findings indicate that digitalization does not alter the core of governmental responsibility, as every decision generated by the system is legally attributed to the competent administrative authority. The implementation of OSS-RBA still faces obstacles such as system errors, data inconsistencies between institutions, and delays in technical verification, all of which directly affect legal certainty and the quality of public services. Furthermore, internal and external oversight mechanisms are not yet fully effective in preventing maladministration, including unreasonable delays and inaccuracies in automated decision-making. The study also shows that business actors require more responsive administrative remedies to prevent technological risks from shifting entirely onto them. Therefore, this research concludes that the effectiveness of OSS-RBA depends on strengthening institutional capacity, harmonizing regulations, and ensuring the consistent application of good governance principles throughout all stages of digital licensing administration.