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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.  

The Financial Services Authority (OJK), which has a position as a state institution, was formed based on Law Number 21 of 2011. OJK functions to organize an integrated system of regulation and supervision of all activities in the financial services sector, both in the banking sector, capital markets, and non-bank financial services sectors such as insurance, pension funds, financing institutions, and other financial services institutions (Sulubara, 2023). The Constitutional System of Indonesia (UUD 1945) emphasizes that the Indonesian government system is based on law. In facing challenges and opportunities must be resolved legally. The theoretical studies related to this research are using the theory of legal protection (Musyafah, 2019). This research uses a normative juridical method with the aim of analyzing the role of functions attached to the Financial Services Authority (OJK) in accordance with the legislation as the basis for its formation. The challenges faced by the Financial Services Authority in the era of digitalization of financial services are data security and cyber threats, adaptive regulations, digital divide, digital literacy and dependence on third parties. Meanwhile, the opportunities presented by the digitalization of financial services are financial inclusion, product and service innovation, ecosystem collaboration and digital asset development.

Law No. 12 of 2006 on Indonesian Citizenship is a significant step in citizenship law reform, responding to the challenges of globalization and international mobility. This law adopts the jus sanguinis principle as the basis for determining citizenship, with limited application of jus soli to prevent statelessness. Children born from mixed marriages between Indonesian and foreign nationals are allowed dual citizenship until they reach the age of 18. This study aims to analyze the implementation of Law No. 12 of 2006 in the contemporary social and political context, and to identify the challenges that arise in its application. The research employs qualitative analysis and literature reviews from academic journals and empirical data. The findings reveal challenges such as complex bureaucratic procedures, lack of public awareness of citizenship rights and obligations, and inadequate protection for Indonesian citizens abroad. It is recommended that administrative procedures be simplified through digitalization, citizenship education be enhanced, and the protection of Indonesian citizens overseas be strengthened. These improvements are expected to enable the law to be implemented more effectively and to better respond to the needs of Indonesian citizens in the global era.

Digital transformation has brought significant changes in various aspects of life, including in the realm of law, especially civil contracts. Electronic signature is one of the important innovations that offer efficiency, flexibility, and convenience in contract transactions in the digital era. This research aims to examine the effectiveness of the use of electronic signatures in civil contracts, especially in terms of legal validity, security, and acceptance by the public and business actors. The results show that electronic signatures in Indonesia have been legally recognized based on Law Number 19 of 2016 amending Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE Law). However, while e-signatures have great potential to speed up the contracting process, several challenges remain, such as security concerns and resistance among small and medium-sized enterprises (SMEs). Security issues are a major concern, given the risk of cybercrime such as hacking and digital identity forgery. In addition, low digital literacy in the society hinders the widespread adoption of e-signatures.

This research explains the Village Innovation Program (PRO-IDe) which aims to combine creative economy and innovative agriculture in the development of the Green Education Tourism Village in Bakung Jaya Village. This program utilizes local resources to empower communities through training and mentoring in sustainable agricultural practices as well as the development of creative products based on existing natural resources. In this way, it is hoped that people can improve their welfare, open new jobs, and attract tourists. In addition, this study also examines the social and economic impacts of the implementation of PRO-IDe as well as the challenges that arise in integrating these two sectors. The results of this study are expected to provide useful inputs for the development of policies and practices in other villages that have similar potential.

The digitalization of the banking sector, driven by the Fourth Industrial Revolution, has significantly impacted the ease of financial transactions through digital banking services. However, this progress also creates vulnerabilities to cybercrimes, particularly phishing, which aims to steal customers' personal data via fake websites or messages. This article examines relevant legal frameworks, including Law No. 19 of 2016 on Electronic Information and Transactions (EIT Law), the Indonesian Criminal Code (KUHP), and regulations issued by the Financial Services Authority (OJK), such as POJK No. 12/POJK.03/2018 on Digital Banking Services. Employing a normative qualitative approach, the study explores the legal protection available to customers as phishing victims and the responsibilities of banks in preventing and addressing such threats. This article recommends strengthening banks' technological security systems, enhancing customers' digital literacy, and enforcing laws more effectively to establish secure and reliable digital banking services.  

Digitalization in education has encouraged the need to develop interactive and interesting learning media to increase student interest and understanding. Teaching staff at D-LLA Course, a tutoring institution, needs skills in using technology, one of which is making interactive videos. This article discusses the results of a training program held to improve teacher competency in using the Powtoon application to create interactive video learning materials. Through introductory methods, tutorials, direct practice and evaluation, this activity succeeded in improving teachers' skills in compiling digital learning content. Based on evaluations and feedback from participants, the majority felt that this interactive video learning method was more interesting for students and more effective in explaining the material. It is hoped that the results of this training can be implemented on an ongoing basis in the D-LLA Course to improve the quality of learning.

Digitalization in education has encouraged the need to develop interactive and interesting learning media to increase student interest and understanding. Teaching staff at D-LLA Course, a tutoring institution, needs skills in using technology, one of which is making interactive videos. This article discusses the results of a training program held to improve teacher competency in using the Powtoon application to create interactive video learning materials. Through introductory methods, tutorials, direct practice and evaluation, this activity succeeded in improving teachers' skills in compiling digital learning content. Based on evaluations and feedback from participants, the majority felt that this interactive video learning method was more interesting for students and more effective in explaining the material. It is hoped that the results of this training can be implemented on an ongoing basis in the D-LLA Course to improve the quality of learning.

North Polongbangkeng is a part of Takalar Regency where the people grow corn besides rice. However, until now corn plants have only been dried and then sold in the form of shelled seeds, while they can actually be sold in the form of processed food. For this reason, people need to be taught how to process it and then taught how to market it in MSME activities through various digital social media. More specifically, the objectives of this service activity are: 1. Increasing community knowledge in utilizing yellow corn so that it can increase community income. 2. Creating an application that can be used to help increase yellow corn production;; 3 Provide assistance to start-up businesses in the field of yellow corn cultivation; 4. Provide assistance in the use of the Yellow Corn marketing market place via Android Applications and E-Marketing; 5. Diversification of Processed Yellow Corn Products into other processed products and designs. ; and 6. Creation of interactive media and training modules for processing yellow corn has been completed. This service activity received a very good response from the Biralle Kunyi farmer group, as well as North Polongbangkeng State Middle School 4 as the target group. Based on the results of the implementation carried out in these 2 stages, it was able to increase the knowledge and skills of the partner group in applying techniques for processing yellow corn into finished food and was able to market it using social media so that the digitalization system could run as expected in optimizing the marketing of yellow corn processing results.

In the current era of digitalization, Microsoft Excel has become one of the most popular and essential software in various fields, from business, finance, to science. The ability to process data effectively and be efficient is the key to success in various jobs. Excel formulas and functions are very important features in processing this data. By understanding and mastering Excel formulas and functions, someone can perform calculations, data analysis and data visualization more accurately and quickly.

The implementation of digitalization of learning at SMK Hasyim Asy'ari has proven to be effective in improving the quality of education. Online platforms like Kejar.id make it easy to access materials, improve student comprehension, and encourage active interaction. The integration of multimedia and learning videos proved to be interesting and effective, with an increase in academic grades by up to 20%. While there are challenges such as technology access gaps, collaborative efforts can overcome them. The integration of pesantren values in digital learning is important to shape the character of students. The holistic model of SMK Hasyim Asy'ari can be an inspiration for other schools. This research opens up opportunities to study the long-term impact of digitalization of learning on academic achievement, social development, and student character. Digitalization of learning in pesantren-based schools has great potential to create a generation that is ready to face the future.

Digitalization has greatly influenced the business world, particularly in the recruitment and selection processes. With the integration of communication and information technology, recruitment has shifted from manual methods to technology-driven systems. This shift is also being experienced by companies in Indonesia, including in State-Owned Enterprises (SOEs). In this context, the purpose of this research is to examine the role of digitalization in the recruitment and selection process at PT. Pertamina Hulu Rokan (PHR). This study employs qualitative methods, using three data collection techniques: structured interviews, observations, and literature reviews. The interview samples consist of nine individuals, including students participating in PT. PHR's internship program, internship coordinator from Caltex Riau University, and Human Capital Manager at PT. PHR. The findings indicate that digitalization plays a significant role in the recruitment and selection process at PT. PHR. Key benefits include enhanced efficiency and effectiveness in time management for both recruiters and applicants, cost reduction, increased company engagement and outreach, as well as improved company branding

This thesis investigates the role of female leaders in enhancing customer satisfaction at Honda car dealers in the digitalization era. As technological advances reshape consumer behaviors and expectations, understanding how female leadership can impact customer experiences in the automotive industry becomes crucial. The research employs a quantitative approach, using surveys to collect data from customers of Honda dealers across various locations. Data analysis involves descriptive statistics and regression techniques to assess the relationship between female leadership styles and customer satisfaction levels. Findings reveal that female leaders often adopt more empathetic and collaborative communication approaches, which positively influence customer experiences. Furthermore, their adaptability to technological changes enhances service delivery and responsiveness to customer needs. The implications of this study highlight the importance of increasing female representation in leadership positions within the automotive sector as a strategy to increase customer satisfaction, particularly in a rapidly evolving digital landscape. This research aims to contribute to the development of human resource management practices and marketing strategies in the automotive industry.

Batam City as a center of industry and trade has a large market The city of Batam, as an industrial and trade hub, holds significant market potential for the utilization of digital technology. While Batam has established infrastructure that facilitates inter-island access, digital transformation has yet to reach the smaller surrounding islands. The application of Artificial Intelligence (AI) remains relatively unfamiliar to many communities on islands outside Batam. The objective of this training, organized by the student boarding school of UPN Veteran East Java, is to provide an in-depth understanding of digitalization and AI concepts in digital marketing as a means to support the economy of Batam Island’s communities. This Community Service Program (PKM) is implemented through socialization on AI concepts, the positive potential impacts of AI, and practical AI application workshops, in collaboration with the Director of the SPMAA Batam Foundation and ICT volunteers. The results of this PKM activity indicate a high level of enthusiasm among the community to learn about AI concepts and their use in marketing products on social media. Through this training, it is expected that MSME owners and the entire community on Batam Island will benefit from technological advancements, particularly AI, and that it will support the government’s efforts in promoting equitable digital transformation across Batam Island.

Digitalization has become a crucial factor in enhancing the competitiveness and growth of Micro, Small, and Medium Enterprises (MSMEs) in developing countries, particularly within the ASEAN region. This study aims to explore the impact of digitalization on MSME growth in Indonesia, the Philippines, and Vietnam through a Systematic Literature Review (SLR) approach. These three countries were selected due to their substantial economic potential and evolving levels of technology adoption, yet each faces unique challenges in digital transformation. The study analyzes literature on the role of digitalization in improving market access, operational efficiency, and MSME financing, identifying key drivers and barriers specific to each country. Findings reveal that digitalization significantly contributes to enhancing productivity and sustainability for MSMEs, though challenges related to infrastructure, digital literacy, and regulatory frameworks present notable obstacles. This review aims to provide insights for policymakers and MSME stakeholders in optimizing digitalization strategies to foster economic growth in ASEAN.

. The preservation of static archives in the Office of Religious Affairs (Kantor Urusan Agama/KUA) plays a crucial role in safeguarding the legal and administrative evidence of marriage for the community. However, many marriage records created between 1978 and 2002 at the Office of Religious Affairs of Medan Labuhan Subdistrict have experienced physical deterioration due to age, storage limitations, and environmental factors. Based on archival observations, out of 51 archival bundles (2,550 records), 76.4% were categorized as damaged, while only 23.5% remained in good condition. This condition highlights the urgency of implementing a systematic digitalization strategy as an effort to preserve static archives and ensure long-term access. This study aims to analyze the implementation of marriage archive digitalization as a preservation strategy and to examine its effectiveness in maintaining the authenticity, integrity, and accessibility of archival records. The research employs a qualitative descriptive approach through observation, documentation analysis, and field-based data interpretation. The findings indicate that digitalization contributes significantly to minimizing physical handling, preventing further deterioration, improving retrieval efficiency, and strengthening archival security. Nevertheless, several challenges were identified, including limited technological infrastructure, lack of standardized procedures, and human resource constraints. The study concludes that digitalization is not merely a technological transition but a strategic preservation effort that requires institutional commitment, proper archival management standards, and sustainable planning. By integrating digital preservation practices into archival governance, the Office of Religious Affairs can enhance the protection of marriage archives as static archives and ensure their continued legal and administrative value for future generations.

The new era of digitalization created by humans has touched various aspects including transaction payment methods. With digital payments, humans make payments with just one scan. Bank Indonesia, in collaboration with ASPI, launched digital payment Qris in 2020. Qris was initially a payment solution during the pandemic that was accepted by the public and is still widely used today. Including the younger generation, they often use Qris to make payments. This research aims to identify the influence of the availability, effectiveness and ease of use of Qris on purchasing decisions and its impact on the character of the younger generation. Using the quantitative SAM PLS method and qualitative literature study, the research took samples of student members of the GMNI organization who met the criteria. The results of data processing showed that the variables of availability, effectiveness and ease of use of Qris had a positive and significant effect on purchasing decisions. The impact of using Qris for the younger generation is a shift in disciplined, independent and responsible character due to the ease of payment facilities which gives rise to consumer behavior. This can be handled with supervision and character education starting at the family, school, community and government levels. By synergizing together, a strong character can be built in the younger generation, able to answer problems and be of benefit to the wider community.

The dynamic development of digitalization today increases the important role of digital leadership as a key factor to optimize employee performance. Research specifically through the development of creativity and innovative behavior in the workplace. This study aims to examine the indirect effect of digital leadership on performance through creativity and innovative work behavior of employees. The research was conducted at PT Semen Indonesia (Persero) Tbk. The research approach used is quantitative with survey research design where data is collected through questionnaires. The sampling technique used purposive sampling. This study involved 74 respondents who were analyzed using Smart PLS 4.0. The research findings explain that digital leadership does not directly affect the performance of PT Semen Indonesia (Persero) Tbk employees, but has an indirect influence through innovative work behavior. Meanwhile, creativity is not proven to mediate the effect of digital leadership on employee performance. Digital leadership is able to increase employee creativity, but employee creativity is not able to improve the performance of PT Semen Indonesia (Persero) Tbk employees. The research findings underscore the important role of digital leadership to drive employee performance. The results also imply that management can apply digital leadership as a strategy to increase creativity and innovative behavior in the workplace where innovative work behavior drives employee performance.

The digital age has introduced new opportunities and challenges for religious education. This article analyzes how digital media platforms and online learning tools have transformed the way religious education is delivered. It highlights the potential benefits, such as wider reach and accessibility, while also addressing challenges related to content quality, misrepresentation, and the need for critical media literacy.

This study examines the dynamics of Christian families in navigating modern lifestyles, focusing on the congregation of GKII Efata Bonet Engkabang. Modernity characterized by digitalization, high mobility, economic pressure, and shifting social values has significantly influenced family communication patterns, emotional relationships, and spiritual formation within Christian households. The purpose of this study is to describe the changes experienced by congregational families in the context of modernity and to analyze the role of pastoral counseling as a relevant form of support for family well-being. This research employed a descriptive qualitative method, collecting data through in-depth interviews, limited observations, and a review of church documents. The findings indicate that Christian families face challenges such as declining communication quality, reduced family time, the pervasive influence of gadgets on daily interactions, and weakened spiritual disciplines. Furthermore, shifting parenting patterns and increasing psychological pressure also affect family stability. Within this context, pastoral counseling in GKII Efata Bonet Engkabang plays an essential role in providing spiritual, emotional, and practical guidance through empathetic, relational, and faith-based approaches. Pastoral care has proven effective in helping families realign life priorities, strengthen communication, and cultivate sustainable spiritual practices. The implications of this study highlight the urgency of enhancing structured family support programs in the church, improving pastoral leaders’ capacity as counselors, and encouraging families to develop healthy digital discipline to maintain relational and spiritual quality amid the demands of modern life.