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Collaborative innovation has become crucial for organizations that wish to stay relevant and competitive in the quickly evolving digital age. There are plenty of opportunities, but there are also several obstacles to overcome. Information and data security in a digital world vulnerable to cyberattacks is one of the biggest problems. Sophisticated security measures must be implemented by organizations to safeguard confidential data that is shared among team members. Resistance to change is also an obstacle that needs to be overcome. When organizations adopt new technology, employees often face difficulties adapting. Organisations can create more efficient and effective solutions with the latest technologies, such as artificial intelligence and data analysis. Collaboration across industries and disciplines enables a holistic approach to solving complex problems. By understanding and overcoming existing challenges, organizations can harness the potential of collaborative innovation in the digital era to create added value, increase efficiency, and ensure business continuity in an ever-changing world.

This research aims to measure the influence of dependence on the use of artificial intelligence (AI) applications on the learning effectiveness of Islamic Education Management students. Using quantitative research methods, data was collected through questionnaires distributed to 150 students at several universities. Data analysis was carried out using a simple linear regression test to determine the correlation between the dependency variable on AI applications (X) and learning effectiveness (Y). The research results show that 78% of respondents use AI applications in their daily learning activities, with 65% of them feeling more efficient in accessing information. However, there are 40% of students who show decreased motivation for independent learning due to dependence on AI applications. The results of the regression test show that there is a significant positive correlation between the use of AI applications and learning effectiveness with a correlation coefficient of 0.52 and a significance of p < 0.05. These findings indicate that the use of AI plays an important role in increasing learning effectiveness, but also has the potential to reduce motivation for independent learning. It is hoped that the use of AI will be accompanied by learning strategies that support student independence and critical thinking.

Excessive sugar consumption has become a serious public health problem. Increasing patterns of food and drink consumption in line with changes in modern lifestyles have contributed to an increase in the prevalence of non-communicable diseases such as obesity, type 2 diabetes and cardiovascular disorders. This study analyzes and analyzes the use of Artificial Intelligence (AI), especially Deep Learning techniques and Neural Network algorithms, in the classification of sugar content in sweetened drinks. The Systematic Literature Review (SLR) method was used to filter relevant studies published between 2020-2024. The study results show that AI is able to provide more efficient and accurate solutions than manual methods. However, although the literature results show great potential, the application of AI in sugar content classification still requires further empirical research. This study emphasizes the importance of developing AI models tailored to the characteristics of sweetened drinks to support consumer decision making regarding healthier drink choices.

Research on Artificial Intelligence (AI) in finance has been growing significantly alongside its increasing implementation in the financial sector. This development raises questions about the specific financial areas and AI technology applications that are most frequently explored as research topics within AI in finance. This study aims to address these questions by employing a systematic literature review (SLR) method, analyzing journal articles indexed in Scopus (Q1–Q4) and published between 2020 and 2024. A search conducted using Publish or Perish on the Scopus database identified 496 records, which were subsequently filtered to 94 articles using the PRISMA protocol. The selected articles were examined through bibliometric analysis using VOSviewer, followed by content analysis. The findings reveal that fintech and risk management are the most frequently discussed financial areas in AI in finance research. Moreover, machine learning emerges as the most commonly addressed AI technology application in this domain. Notably, the combination of machine learning and risk management stands out as the most prominent research topic.    

In the era of artificial intelligence (AI), technology is growing rapidly and changing the way businesses are run. AI enables automation, big data analysis, and increased operational efficiency. However, this development also raises various ethical issues that companies need to pay attention to so as not to harm consumers, society, and the environment. This study explores the paradigm of artificial intelligence in the context of business ethics, focusing on its impacts, challenges, and potential benefits in the business world. This study uses a systematic literature review approach from various reputable sources. The article criteria include literature published from 2019 to 2024 with the theme of business ethics in the AI era, and other articles relevant to this study. Based on the search, 15 articles were determined that were relevant to the predetermined criteria. The results of the study found that in this study, AI is not only a technical tool to improve operational efficiency, but is also able to redefine business ethics in the modern era. AI offers great potential to overcome traditional ethical challenges and create new paradigms in business decision making. However, this opportunity is also accompanied by significant challenges, such as algorithmic bias, data privacy, and lack of regulation. This discussion will review the role of AI in business ethics, the benefits it brings, the challenges it faces, and the steps that can be taken to optimize the ethical use of AI.

This article aims to explore the opportunities of optimizing Artificial Intelligence (AI) in supporting adaptive, inclusive, and innovative learning in the Society 5.0 era. With its potential to revolutionize education through content personalization, responsive learning, and administrative efficiency, AI is the key to future education transformation. The research approach is qualitative through literature analysis and case studies, covering the implementation of AI in adaptive learning, educational chatbots, and virtual reality technology. The researcher's review of several studies revealed that AI not only eases the administrative burden on teachers, but also provides individually tailored learning plans and improves students' digital literacy. However, the integration of AI in education faces challenges such as resistance to change and disparities in access to technology. To overcome these challenges, the development of inclusive policies as well as AI-based training for educators is recommended, thus ensuring the ethical and effective application of technology, in line with the humanistic and future-oriented vision of Society 5.0.

This study examines the application of Immanuel Kant's ethical principles in the use of autonomous technology based on Artificial Intelligence (AI) in the academic domain. AI technology has significantly impacted academic efficiency and innovation but has also raised serious ethical challenges, such as algorithmic bias, dependency on technology, and threats to privacy and transparency. Using a Kantian ethical approach, this research identifies key issues and proposes an ethical framework that places justice, transparency, and respect for human dignity at the core of the design and implementation of autonomous technologies. The findings indicate that algorithmic bias can exacerbate academic inequities, while excessive reliance on AI risks diminishing the critical and creative capabilities of academics. Additionally, privacy and accountability in the management of academic data emerge as major concerns requiring ethically grounded policy interventions. This study also highlights the need for a new paradigm ensuring that autonomous technologies uphold humanistic values in academic settings, such as inclusivity, intellectual autonomy, and justice.

The use of artificial intelligence (AI) in forensic science has become an interesting topic and has brought tremendous progress in various fields, forensic science being one of them. With AI's ability to analyze large-scale data and detect patterns that are difficult for humans to see, this technology helps in speeding up investigations and increasing the accuracy of results. In the ever-growing digital era, the volume of data generated by organizations is increasingly large and complex. This creates significant challenges for forensic accountants in detecting and analyzing fraud and discrepancies in financial statements. AI offers innovative solutions with its ability to analyze large amounts of data, identify patterns, and detect anomalies at a speed and accuracy that far exceeds human capabilities.

Artificial Intelligence in STEM education has gained attention because it has the potential to transform the learning and teaching process. The study aims to systematically analyze the application of AI technology in STEM education, focusing on the impact on student engagement, learning outcomes, and teaching methods. The study used the Systematic Literature Review (SLR) method with PRISMA guidance, Articles published in the last ten years, to ensure the selection process on the latest trends. The main findings show that AI-based tools, such as adaptive learning systems, intelligent tutoring systems, and automated assessment platforms, significantly enhance the personalized learning experience and encourage students' critical thinking skills in STEM learning. Challenges such as ethical considerations, data privacy issues, and the digital divide are still issues that need attention. Overall, the study shows that AI has a crucial role in STEM education in the future and recommends a strategic framework to overcome the challenges of AI implementation. The main findings of the article provide a basis for educators, policymakers, and researchers to develop and implement AI-based innovations effectively in STEM education.

The sharia capital market has become an important component in supporting sharia-based economic growth.  With the rapid development of digital technology, implementing innovative strategies is the key to expanding reach and increasing efficiency in developing and marketing sharia shares.  This research aims to identify and formulate effective strategies in developing and marketing sharia shares in digital technology-based capital markets.  The research method used is a literature study, which analyzes various literature and secondary data regarding current practices in the Islamic capital market and the adoption of digital technology in this sector. The research results show that the adoption of digital technology, such as online trading platforms and artificial intelligence (AI)-based data analysis, plays a significant role in increasing investor participation, transparency and operational efficiency of the Islamic capital market.  In addition, strategies that focus on investor education, innovation in investment products that comply with sharia principles, and collaboration between stakeholders are proven to support the optimization of sharia stock marketing.  The implementation of digital technology in sharia stock marketing can increase the attractiveness of sharia-based investments and expand the market.  This research is expected to provide strategic insight for regulators, market players and other stakeholders in optimizing the role of digital technology to strengthen the Islamic capital market in a sustainable manner

This study aims to explore the potential application of artificial intelligence (AI) in financial accounting, especially in the financial reporting process. AI has the ability to improve efficiency, accuracy, and automation in financial data processing, as well as provide real-time information that supports strategic decision making. The research method used is a qualitative approach through literature studies and secondary data analysis from various relevant previous studies. The results of the study indicate that the application of AI in accounting can improve the efficiency and accuracy of the financial reporting process, while reducing human error. However, ethical and technical challenges such as data privacy and transparency in the use of AI are major concerns that must be addressed. The suggestions given in this study are the importance of improving the competence of accountants in the use of AI technology, implementing strict regulations to maintain data security and privacy, and continuous monitoring and evaluation of the use of AI in accounting. By utilizing AI optimally and responsibly, companies can gain great benefits in financial reporting while overcoming existing challenges.

The purpose of integrating artificial intelligence (AI) technology into campus smart parking management systems is to improve user comfort, safety, and efficiency. To control car traffic in real-time, the system combines technologies including computer vision, machine learning, and the Internet of Things (IoT). Automatic vehicle detection, license plate recognition, parking lot availability prediction, and ideal vehicle flow regulation are some of the key characteristics. The system can effectively recommend parking to users through a mobile app by using pattern analysis and historical data. The implementation results showed a 25% reduction in traffic in the university's parking area and a 30% increase in parking time efficiency. According to the findings of the study, applying AI technology in parking management can be a creative way to overcome the difficulties associated with facility management in higher education environments.

This paper discusses in depth the role of accounting in business decision-making in the digital era, as well as the challenges and opportunities faced by the accounting profession in the context of rapid and complex technological developments. In the modern business world, accounting information plays a crucial role, not only as a financial reporting tool but also as a foundation for strategic analysis that can influence the direction and policies of an organization. The issues raised pertain to the importance of timely and accurate accounting information in supporting managerial decision-making, as well as how this information can be used to enhance the performance and competitiveness of companies. The main objective of this research is to explore how digitalization and technological innovations, such as artificial intelligence (AI), big data analytics, and cloud-based information systems, affect accounting practices and their impact on business decision-making. This research also aims to identify the challenges arising from technological changes, including data security issues, the necessary technological skills, and regulatory changes that accountants must face. The methodology employed in this research is a normative approach with descriptive analysis, which includes literature studies and analysis of various relevant secondary data sources. Additionally, this research presents several case studies to demonstrate the application of theory in real practice and its impact on decision-making. The findings indicate that although digitalization brings many benefits in terms of efficiency and accuracy, there are serious challenges to be faced, such as the increased risk of data breaches and the need for higher technological skills among accounting professionals. The conclusion drawn from this research is that to optimally leverage the potential of accounting in supporting business decision-making, companies must invest in training and skill development for their accountants. Furthermore, the importance of implementing sustainable accounting practices is increasingly gaining attention, especially in the context of social and environmental responsibility. Thus, accounting not only functions as a supporting tool but also as a strategic element that adds value to companies in facing the complexities and uncertainties of the future.

Rapid developments in the digital era offer vast opportunities for young entrepreneurs, while also bringing complex challenges. Technological advances have opened up opportunities for wider access to information and markets. However, the challenges of fierce competition and changing technological dynamics are the main obstacles that need to be overcome. Young entrepreneurs must have the ability to adapt to the latest technological developments, such as digital marketing and artificial intelligence, while understanding how consumption patterns are changing with greater emphasis on convenience and personalization. However, overcoming dependence on digital platforms and resource limitations need to be overcome. In overcoming this situation, young entrepreneurs need to use technology to increase efficiency, be creative in creating new products and services, as well as expand networks and collaborate strategically. By managing finances wisely and being able to adapt to changes, it is hoped that young entrepreneurs can continue to exist and grow, and achieve success in an ever-changing global market, Young entrepreneurs in the digital age face big challenges along with advances in technology and changes in consumer behavior. However, with the right strategy, these obstacles can be turned into opportunities for growth and success. Utilizing technology, product innovation and digital marketing can increase efficiency, reach a wider market and increase profits. The ability to overcome digital challenges well opens up opportunities for young entrepreneurs to dominate the market, improve business reputation and achieve long-term growth. Adapting to change quickly will increase competitiveness and support sustainable growth.

As a popular platform, Windows faces increasingly complex and diverse malware threats. This research evaluates Windows security weaknesses and finds effective methods of mitigating malware attacks. To ensure the validity of the results, the analysis was conducted through literature review, protection method evaluation, and data triangulation. The results show that layered protection methods, which include implementing firewalls, antivirus, and regular system updates, are highly effective in combating different types of malware, such as ransomware, trojans, and spyware. In addition, the use of machine learning and artificial intelligence helps detect threats in real-time. This research provides practical advice for developers and users on how to improve Windows security through a combination of proactive and reactive measures. It also suggests that users be more aware of cybersecurity. The results of this research are expected to serve as a reference for the development of more secure operating systems in the future.

This research develops a fruit classification system using Convolutional Neural Network (CNN) in the educational application FruityLens, which helps children recognize different types of fruits through image recognition. The application can identify four types of fruits: apple, banana, orange, and watermelon, utilizing an image dataset from open sources. The research methods include dataset collection, image pre-processing, CNN model training, and classification accuracy evaluation. The results indicate that the developed CNN model achieves high accuracy, supporting children's learning about fruits. This implementation is expected to contribute to the advancement of artificial intelligence technology, specifically in the field of fruit object recognition.

The development of intelligent multimedia technology has had a significant impact on various sectors, especially in education, social, and cultural fields. This article discusses the latest trends in the use of intelligent multimedia and related technologies such as Artificial Intelligence (AI), Internet of Things (IoT), and Virtual Reality (VR), which have transformed the way we learn and interact with the world around us. In the context of education, intelligent multimedia enables a more personalized and adaptive approach to students' needs, enhancing educational accessibility, and reducing the educational gap between urban and rural areas. This technology also contributes greatly to creating a more interactive and engaging learning environment. On the other hand, the use of intelligent multimedia in social and cultural fields opens up opportunities to enrich local identities in the face of globalization, by incorporating traditional cultural elements into technology-based product designs. However, despite its many benefits, the implementation of intelligent multimedia technologies faces various challenges, such as infrastructure issues, limited budgets, and resistance from some educators who are not yet familiar with new technologies. Therefore, it is essential to ensure adequate digital literacy so that future generations can fully utilize this technology responsibly. In conclusion, intelligent multimedia has great potential to improve the quality of life, but its application must be carried out wisely, taking into account long-term impacts on society and culture.

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.

This study analyzes the differences and similarities of internal audit quality in the public sector and private sector using a literature analysis approach. The main objective was to explore factors that affect audit quality, such as auditor independence, competence, transparency, and accountability. The results show that the public sector often faces challenges in maintaining auditor independence due to the influence of bureaucracy and politicization. However, the sector has advantages in transparency and accountability, which support public trust in the management of public funds. In contrast, the private sector excels in operational efficiency and flexibility, supported by the use of modern audit technology and leaner organizational structures. Despite the differences, both sectors require high auditor competence and strong internal control systems to ensure audit effectiveness. This research suggests strengthening auditor training, implementing modern audit technology, and increasing collaboration between internal and external auditors to ensure audit objectivity and quality. In addition, further studies are recommended to explore the impact of applying new technologies, such as big data and artificial intelligence, and conduct cross-sectoral comparisons to understand audit implementation globally.

Along with the development of technology in the digital era, Islamic accounting has increased from year to year. Life in accounting such as reading, recording, and calculating is now starting to be transferred to technology. This study was conducted to determine the impact of digitalization on Islamic accounting in Indonesia, as well as the opportunities and challenges for the Islamic accounting profession. Digital transformation includes the application of these innovations such as financial technology (fintech), blockchain, and artificial intelligence in the context of Islamic finance. This article discusses the opportunities and challenges faced by Islamic financial institutions in implementing Islamic accounting in the digital era. On the one hand, digitalization opens up opportunities to increase efficiency, accuracy, and transparency in Islamic financial reports, as well as expand public access to Islamic-based financial products. On the other hand, challenges related to the complexity of integrating digital systems that comply with Islamic principles, data security, and effective supervision are still important issues. The results of this study indicate that digitalization has a significant influence on the growth of Islamic-based accounting, especially in Indonesia.