Publication Search

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

This study aims to examine the components of the Christian Religious Education (CRE) curriculum in the family, its design and development, and its concrete implementation. The research employs a qualitative approach with a descriptive design through library research, using data sources such as books, academic journals, and relevant articles. The data were analyzed using descriptive qualitative techniques to produce a systematic and in-depth description. The findings show that the CRE curriculum in the family consists of interconnected components, namely objectives, content, strategies, methods, and evaluation, which must be implemented in an integrated manner. Faith education in the family is carried out through methods such as role modeling, habituation, teaching, discussion, mentoring, and practical application. Effective strategies include parental role modeling, dialogical communication, and love-based discipline. The implementation of the curriculum is realized through concrete activities such as family prayer, family worship, Bible reading, and the application of Christian values in daily life. In conclusion, the success of Christian Religious Education in the family largely depends on the active role and consistency of parents in implementing the curriculum in a holistic and continuous manner. With the right approach, the family can become an effective center of faith education in shaping children who are faithful, character-driven, and prepared to face life’s challenges.

this study aims to evaluate the impact of capacity building for village officials in Anjir Seberang Pasar I Village on the effectiveness of village administrative and financial management following the implementation of Law No. 6 of 2014. The primary focus of the study is to measure changes in the competencies of village officials before and after the implementation of technical guidance, as well as the use of the Village Financial System (Siskeudes) application and Internet Banking Business. The research method used is qualitative with a case study approach, in which data collection was conducted through observation, interviews, and the completion of pre-test and post-test questionnaires by respondents consisting of the Village Secretary, Kaur, and Kasi. The results of the study indicate a significant increase in three key variables: perceived usefulness, perceived ease of use, and attitude toward using. Quantitatively, the average validation score from respondents reached 4.53 (on a 5.0 scale), which falls into the “Agree” category regarding the system’s effectiveness. Based on data analysis, the success rate of capacity building for village officials was recorded at 29.23%, with a final understanding rate reaching 91.33%. These findings indicate that practice-oriented and participatory training is capable of improving the technical skills and accountability of village officials in managing digital-based government administration. The integration of Siskeudes and digital banking has proven to have a positive impact on a safer and more transparent payroll system at the village level.

Social media has evolved into a significant platform where consumers freely express their opinions, experiences, and levels of satisfaction regarding various products, including those offered by Micro, Small, and Medium Enterprises (MSMEs). The comments and reviews shared by customers on these platforms contain diverse sentiments that can serve as valuable indicators of how consumers perceive product quality. Understanding these sentiments is crucial for MSME owners, as it allows them to evaluate their products and adapt to market expectations more effectively. This study aims to analyze customer sentiment toward MSME products on social media by utilizing the Naïve Bayes algorithm, a widely used classification method in text mining. The data used in this research consist of customer comments collected from various social media platforms. The research process involves several stages, including data collection, manual labeling of sentiments, text preprocessing (such as tokenization, case folding, and stopword removal), and splitting the dataset into training and testing subsets. Subsequently, the classification process is carried out using the Naïve Bayes algorithm to categorize sentiments into positive, negative, and neutral classes. The results of this study demonstrate that the Naïve Bayes method is effective in classifying customer sentiments with a satisfactory level of accuracy. These findings provide a comprehensive overview of consumer perceptions regarding the quality of MSME products. Furthermore, this research is expected to assist MSME business owners in understanding customer feedback more systematically and using it as a basis for improving product quality and enhancing customer satisfaction in a competitive digital marketplace.

This study aims to analyze the role of the Communication and Informatics Departemen (Diskominfo) of Bandar Lampung City in controlling the spread of hoax news in the digital space. This research employs a descriptive qualitative approach using Renee Hobbs’ media literacy theory, which consists of five indicators: access, analyze, evaluate, create, and act. Data were collected through observation, interviews, and documentation. The findings indicate that the role of Diskominfo of Bandar Lampung City in controlling hoaxes has not been fully optimal, as reflected in several key issues. First, in terms of access, the dissemination of official information and hoax clarification has not reached all segments of society evenly. Second, regarding analysis, digital issue monitoring has been conducted but remains constrained by limited human resources. Third, in the evaluation aspect, information verification is carried out through inter-agency coordination; however, it has not yet been supported by standardized and systematic procedures. Fourth, in terms of content creation, clarification and media literacy messages have been produced and disseminated through digital platforms, but they have not been implemented consistently and continuously. Fifth, in the action dimension, media literacy education programs are still incidental and have not been integrated as a long-term preventive strategy. Therefore, comprehensive improvements are needed, including strengthening human resource capacity, enhancing information verification mechanisms, and developing systematic and sustainable media literacy programs to support the creation of a healthy public information ecosystem in Bandar Lampung City.

Digital transformation has positioned artificial intelligence (AI) as a major driver of organizational change and innovation. This study aims to analyze the influence of AI implementation on transformational leadership dynamics and the shifting role of leaders in managing human resources through a Systematic Literature Review of reputable studies published within the last five years. The findings indicate that AI acts as a catalyst in strengthening the dimensions of intellectual stimulation and individualized consideration through predictive analytics and talent personalization. The automation of administrative and repetitive tasks enables leaders to focus more on strategic vision, organizational innovation, decision-making, and emotional engagement with employees. However, the effectiveness of AI implementation is highly dependent on leaders’ digital literacy, adaptive capabilities, and readiness to integrate technology into organizational processes. This study contributes by proposing a hybrid leadership framework that combines artificial intelligence with human emotional intelligence to support more effective leadership practices. The practical implications emphasize the importance of leadership development that prioritizes empathy, ethical awareness, and algorithmic transparency in order to maintain trust, encourage sustainable innovation, and strengthen organizational resilience in increasingly dynamic and volatile environments.

The waste problem in Indonesia has now reached a critical stage and has become an increasingly serious environmental issue. The ever-increasing volume of waste is not being managed effectively, leading to various negative impacts, particularly environmental pollution. This study aims to examine the state of waste management in Indonesia and its impact on water pollution from the perspective of the Sustainable Development Goals (SDGs). The method used is descriptive qualitative research through a literature review utilizing various sources such as journals, official reports, and legislation. The results indicate that the majority of waste originates from household activities, while management practices remain rudimentary, such as the “collect-transport-dispose” method and open dumping. This situation leads to waste accumulation, which contributes to water pollution, deteriorating environmental quality, and increased health risks for the community. Furthermore, suboptimal waste management also poses a challenge in achieving sustainable development goals, particularly regarding responsible consumption and access to clean water and sanitation. Therefore, improved efforts are needed through the application of the reduce, reuse, recycle (3R) principles, increased public awareness, and the active role of the government and the private sector in providing a sustainable waste management system. With the right measures, it is hoped that the waste problem in Indonesia can be reduced and the environment preserved.

Religious tolerance is an essential value that should be introduced from an early age, especially in Indonesia as a multicultural country with diverse ethnic, cultural, and religious backgrounds. Early childhood education (ECE) has an important role in fostering tolerant attitudes through meaningful learning experiences. One effective medium is local wisdom-based storybooks, which integrate cultural values and social norms into narratives accessible to children. This study aims to analyze religious tolerance values contained in local wisdom storybooks and their relevance to multicultural education in ECE. The research uses a qualitative approach with content analysis. Data sources include Indonesian folktales such as Bawang Merah dan Bawang Putih, Malin Kundang, Si Pitung, Lutung Kasarung, and Timun Mas. Data were collected through documentation and systematic reading, then analyzed using the Miles and Huberman model involving data reduction, data display, and conclusion drawing. The findings show that these storybooks contain values of respect for differences, empathy, solidarity, cooperation, and peaceful conflict resolution. These values support multicultural education in ECE through storytelling, discussions, role-playing, and culturally responsive learning activities. The study concludes that local wisdom storybooks are authentic and culturally relevant resources for developing children’s multicultural competence and religious tolerance from an early age.

Parental conflict is a significant risk factor that threatens the psychological well-being of adolescents. This study aims to review the relationship between parental conflict and anxiety levels in adolescents through a qualitative literature approach. Various research findings consistently show that high-frequency and high-intensity parental conflict contributes to increased anxiety, emotional insecurity, and maladaptive coping in adolescents. The mechanisms underlying this relationship include the emotional security theory, the cognitive-contextual framework, and the spillover hypothesis, each of which explains how conflict in the family system propagates psychologically to children. The results of this literature study confirm that adolescents who are regularly exposed to parental conflict show a significantly higher risk of developing generalized anxiety, social anxiety, and related internalizing problems. The family environment, particularly the quality of the parental relationship, is the dominant proximal determinant of adolescent mental health. Furthermore, parental conflict has been shown to undermine parent-child attachment, destabilize family functioning, and trigger chronic stress responses in adolescents who are still developing emotional regulation capacities. In the Indonesian context, this problem is particularly urgent given the high prevalence of mental health disorders among adolescents aged 15–24 years. Therefore, integrated preventive interventions involving families, schools, and mental health professionals are urgently needed.

Tax administrations are undergoing a fundamental transition from conventional audit practices based on manual inspection and limited sampling toward data-driven supervision supported by big data analytics, artificial intelligence, and digital transaction infrastructures. However, developing economies, particularly in Southeast Asia, continue to face structural constraints such as fragmented legacy systems, informal economic activities, uneven digital literacy, corruption risks, weak data interoperability, and evolving privacy regulations. This study aims to develop a contextual framework for detecting potential tax-reporting fraud by integrating big data tax analytics, localized machine learning, explainable artificial intelligence, blockchain-enabled value-added tax data integrity, and socio-organizational governance. The study adopts a mixed-method sequential explanatory approach combined with Design Science Research. The methodological design integrates policy and institutional analysis, machine learning model design, and socio-organizational validation using secondary literature, Southeast Asian case studies, regulatory review, and simulated data architecture. The main contribution of this study is the Contextual Tax Analytics with AI and Blockchain Framework, or C-TAX-AIB Framework, consisting of three interrelated layers: Data Layer, Analytics Layer, and Governance and Human Layer. The Data Layer proposes a hybrid blockchain architecture for e-Faktur and value-added tax reporting integrity; the Analytics Layer introduces localized machine learning and explainable AI to support transparent risk scoring and anomaly detection; and the Governance and Human Layer embeds privacy protection, taxpayer digital literacy, auditor readiness, and trust-building mechanisms. The framework advances prior studies by moving beyond algorithmic fraud detection toward an integrated governance model suitable for developing economies. The study provides theoretical implications for public finance analytics and practical guidance for ASEAN tax administrations in designing accountable, explainable, and context-sensitive digital tax systems.

Financial information systems in higher education institutions manage highly sensitive assets, including tuition payments, scholarships, payroll, vendor transactions, budgeting, and institutional financial reporting. Although ISO/IEC 27001:2022 provides a risk-based foundation for establishing an Information Security Management System, its implementation in universities is frequently constrained by fragmented governance, limited resources, complex asset environments, inconsistent managerial commitment, cultural resistance, and limited real-time monitoring capability. This study aims to develop an integrated security evaluation model for campus financial information systems by combining ISO/IEC 27001:2022, Zero Trust Architecture, AI-driven threat detection, security maturity assessment, and human-factor analysis. The study adopts a mixed-method sequential explanatory design integrated with Design Science Research. Quantitative stages include asset identification, risk scoring, ISO 27001 control gap analysis, maturity assessment, Zero Trust readiness assessment, and AI-driven detection readiness assessment. Qualitative stages include document analysis, semi-structured interviews, observation, expert judgment, and thematic analysis to examine organizational, cultural, and behavioral factors influencing security control effectiveness. The proposed outcome is the HEFIS-ISMS Model, an integrated framework consisting of seven layers: ISO 27001 control compliance, risk-based asset protection, security maturity, human and organizational factors, Zero Trust readiness, AI-driven detection readiness, and improvement roadmap. The model is expected to address the static and compliance-oriented limitations of conventional ISO 27001 assessments by introducing adaptive access control, continuous monitoring, anomaly detection readiness, and phased implementation guidance. The study contributes theoretically to cybersecurity governance in higher education and practically to risk-prioritized security improvement for resource-constrained universities.

An abstranct is a brief summary of a research article, The development of Islamic banking in Indonesia has shown significant growth, particularly through the implementation of murabahah contracts in financing at Sharia Rural Banks (BPRS). Murabahah is one of the most widely used financing products due to its relatively simple mechanism and ease of understanding by the public. This study aims to analyze the implementation of murabahah contracts in financing at BPRS Alwadiah Tasikmalaya, including the stages of implementation, compliance with sharia principles, and the challenges encountered. The research method used is a qualitative approach with a descriptive method. Data collection techniques include observation, interviews, and documentation involving relevant parties at BPRS Alwadiah Tasikmalaya. The results indicate that the implementation of murabahah financing has been carried out systematically, starting from the financing application process, feasibility analysis, purchase of goods by the bank, execution of the contract, and installment payments. In general, the implementation is in accordance with sharia principles, such as price transparency and the absence of riba elements. However, several challenges remain, including the limited understanding of customers, the risk of delayed payments, and the use of wakalah contracts which require proper supervision to ensure compliance with sharia regulations. Overall, the implementation of murabahah financing at BPRS Alwadiah Tasikmalaya has been effectively carried out and is in accordance with sharia principles, although improvements are still needed in customer education and contract supervision.

Artificial intelligence has the potential to support radiology workflows by assisting in the identification of cases that may require additional clinical attention. However, alert-oriented medical AI systems should provide not only classification outputs but also interpretable evidence that can be reviewed and audited by clinicians. This study develops and evaluates an explainable multimodal framework for binary chest X-ray alert classification using paired radiology reports and chest X-ray images. The text branch employs TF-IDF n-gram features with a class-balanced Logistic Regression classifier, while the image branch fine-tunes a pretrained ResNet18 model. The two branches are integrated through probability-level late fusion using a validation-selected fusion weight. Explainability is implemented in a modality-specific manner: global coefficient analysis is used to identify influential textual cues, while Grad-CAM heatmaps are used to visualize salient image regions. Experiments were conducted on paired samples from the Open-i/IU X-Ray dataset using text-only, image-only, and fusion-based evaluation settings. Additional analyses include case-level complementarity analysis, bootstrap confidence intervals for ROC-AUC, shortcut-feature inspection, and qualitative Grad-CAM auditing. The results indicate that the text modality provides the dominant predictive signal under the current proxy-label setting. Late fusion produced a small descriptive improvement on the test set, increasing accuracy from 0.8533 to 0.8667, F1-score from 0.8817 to 0.8936, and ROC-AUC from 0.8936 to 0.9025 compared with the text-only baseline. However, the observed ROC-AUC improvement was not statistically conclusive based on bootstrap analysis. These findings suggest that the proposed framework is useful as a reproducible and auditable multimodal prototype, while also highlighting important limitations, including proxy-label ambiguity, potential label leakage from radiology reports, limited image-branch contribution, lack of external validation, and the need for stronger explanation and calibration assessment.

This study aims to analyze the budgeting activities of the Surabaya City Women's Empowerment, Child Protection, and Population Control and Family Planning Agency (DP3A-PPKB) in supporting stunting reduction, while evaluating policy effectiveness, efficiency, responsiveness, and accuracy through William N. Dunn's evaluation framework. A qualitative case study design was utilized, supported by document analysis of planning records, budget realizations, and stunting prevalence data from 2019–2024. Findings reveal that DP3A's budget allocation aligns with the regional development plan and facilitates family-based sensitive interventions. Despite the first-quarter 2025 realization reaching only 9.5% of the total IDR 58.3 billion, strategic programs persisted through cross-sectoral collaboration and adaptive implementation strategies involving multiple stakeholders. The study concludes that DP3A's contributions are indirect, contingent on inter-organizational synergy among regional apparatus units (OPD). Ultimately, stunting reduction success hinges not on budget magnitude alone, but on systemic integration, policy coordination, and sustained collaborative governance across sectors. These findings emphasize the importance of strengthening institutional networks to improve program effectiveness and long-term nutritional outcomes for children.

This research is very important to understand more deeply about the Islamic-based multicultural education approach in forming a character of tolerance, as well as how to apply this approach in the educational environment. This research uses a qualitative approach with the type of literature study (library research). This approach is used to examine in depth the concept of multicultural education in an Islamic perspective and introduce it in forming the character of tolerance of students through the analysis of various relevant library sources. Multicultural education basically aims to create a harmonious society through an educational process that respects differences and eliminates discrimination. In this case, multicultural education is a strategic solution because it does not only focus on cognitive aspects, but also on the formation of social attitudes, such as tolerance, empathy, and inclusive attitudes. In its implementation, multicultural education aims to enable students to appreciate differences, foster a tolerant attitude, and strengthen national identity within the framework of diversity. Therefore, the application of multicultural education needs to continue to be developed optimally in the education system in order to create a harmonious, inclusive, and character-based learning enviroment.

This study aims to analyze the relationship between workload and teacher well-being in a socio-economic context through a literature review approach. Teachers play a crucial role in the success of the education system, but increasing work demands, changes in education policies, and advances in digital learning have increased the complexity of their tasks. Teachers' workload extends beyond the teaching process to include administrative aspects, assessment, student guidance, and other professional responsibilities that can impact their well-being. The methodology used was a literature review, reviewing various academic sources, including journal articles, scientific books, and research reports published between 2021 and 2026. The data were analyzed using content analysis techniques to identify patterns of association between workload and teacher well-being from a social and economic perspective. The study findings indicate that high workload contributes to increased stress, emotional exhaustion, and decreased job satisfaction, particularly when job demands are not supported by adequate resources. Teacher well-being has been shown to be complex, encompassing interrelated economic, psychological, and social factors. Elements such as income, a supportive work environment, and professional recognition are crucial in improving teacher well-being and work motivation. This study emphasizes that managing a proportional workload and improving teacher welfare are strategic steps to support teacher professionalism and the overall quality of education. These findings are expected to serve as a reference for policymakers in formulating strategies to improve teachers' quality of work life.

Accounting students’ job readiness is a crucial issue in facing the demands of an increasingly digitalized professional world. This study evaluates the role of Accounting Information Systems (AIS) use, accounting competencies, and digital literacy in shaping student job readiness. A quantitative approach using survey method was applied to 153 accounting students at private universities in Surakarta City who had taken courses related to Accounting Information Systems. Data were analyzed using multiple linear regression. The study findings indicate that these three variables significantly contribute to job readiness. Individually and collectively, mastery of technical competencies and digital skills is positively correlated with increased student readiness to enter the workforce. This underscores the importance of integrating accounting skills and technological literacy into yhe learning process. This study was limited to accounting students at privet universities in Surakarta City, so the results cannot be broadly generalized to the entire accounting student population

. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

Dengue Hemorrhagic Fever (DHF) remains a major public health problem in Indonesia, particularly in densely populated areas. Control efforts require accurate data and spatial analysis to understand disease distribution patterns. Geographic Information System (GIS) is an effective tool for visualizing case distribution and supporting surveillance and planning of control programs at the primary healthcare level. This study aims to describe the spatial distribution of Dengue cases based on medical record data and produce a geographic distribution map to support Dengue control efforts at the Puskesmas level. This study used a quantitative descriptive design with secondary data from medical records at Karangsari Health Center. The sample consisted of 255 DHF patients in 2025, selected using a total sampling technique. Data were processed through editing, geocoding patient addresses, and spatial analysis using QGIS software.The results showed 255 Dengue  cases in 2025 with fluctuating monthly trends, peaking in April and lowest in December. Case distribution was uneven and tended to cluster. High-risk areas accounted for 15.7%–21.2%, moderate-risk areas 9.8%–15.7%, and low-risk areas 7.1%–9.8%. Megu Cilik Village had the highest proportion of cases, while other villages were categorized as moderate and low risk. This pattern indicates that Dengue incidence is influenced by environmental conditions, vector density, host factors, rainfall, and Aedes aegypti presence. GIS provides clearer spatial visualization, helping identify high-risk areas and supporting targeted public health interventions.

Amid the accelerating rhythm of digital culture, academic competition, and the changing patterns of student life in higher education, the formation of Muslim student character has become an increasingly urgent concern. A campus mosque can no longer be viewed merely as a place of worship; it must also be understood as a strategic nonformal Islamic educational space that nurtures spirituality, morality, social awareness, and student identity in a more contextual way. This study aims to analyze the role of the campus mosque as a space for shaping Muslim student character through the Islamic mentoring program at Masjid Syamsul Ulum, Telkom University. This research employs a descriptive qualitative approach based on document study and thematic analysis of scholarly articles, mentoring program documents, and relevant works on campus mosques, religious moderation, and student character education. The findings show that the mentoring program at Masjid Syamsul Ulum is systematically designed through a clear structure, curriculum, methods, evaluation tools, and mentor regeneration, all of which are integrated with the institutional values of Harmony, Excellence, and Integrity. Socioculturally, the program functions not only as a medium for religious instruction but also as a process of value internalization, habituation of religious practice, strengthening of moderation, and construction of Muslim student identity within a technology-oriented university environment. This study proposes a conceptual understanding that the campus mosque can serve as a strategic space for shaping Muslim students who are religious, moderate, collaborative, and adaptive in the digital era.