Publication Search

The rapid advancement of digital technologies has significantly transformed the shipping logistics and supply chain management sectors. This study explores the impact of digitalization on these industries, focusing on the integration of technologies such as artificial intelligence, blockchain, and the Internet of Things (IoT). The primary objective of this research is to analyze how digital tools enhance operational efficiency, reduce costs, and improve decision-making in logistics and supply chain operations. Through qualitative and quantitative methods, including case studies and surveys, the study identifies key trends and challenges faced by organizations adopting these technologies. Findings reveal that digitalization leads to improved transparency, real-time tracking, and enhanced collaboration across the supply chain. However, challenges such as cybersecurity risks, high implementation costs, and the need for skilled labor remain significant. The implications of these findings suggest that while digital transformation offers considerable benefits, organizations must carefully manage the transition to ensure sustainability and long-term success.

Technological developments in the Digital Era 5.0 have significantly changed the landscape of the accounting profession. Artificial intelligence (AI), big data, blockchain, and the Internet of Things (IoT) are the main factors influencing the transformation in the world of accounting. Accountants are no longer just playing the role of recorders of financial transactions, but are also required to have in-depth data analysis skills and an understanding of new technologies that support efficiency and accuracy in financial management. The biggest challenge faced is the automation of various tasks that were previously done manually, which can reduce the need for conventional accountants. However, on the other hand, this development also opens up opportunities for accountants to increase their role in financial analysis, business planning, and technology-based risk management. This socialization activity aims to provide an understanding to accounting students and high school students regarding the role and challenges of the accounting profession in the digital era. Through a community service program in the form of a Focus Group Discussion (FGD), participants were given insight into the importance of adapting to technological developments and strategies that can be applied to stay relevant in the world of work. The results of this activity showed that the students involved gained a better understanding of the digital transformation in the accounting profession and the importance of developing technology-based skills. Thus, it is expected that future accountants can improve their competitiveness and be ready to face changes in the increasingly digital and complex business world.

Technological advances have had a major impact on the development of tradelaw. This applies in Indonesia. Information and communication technology, especially the Internet, has changed the way trade is conducted from traditional to digital or e-commerce methods. Thiscreatestheneedfor legal regulationsthattakeintoaccountnewtrendssuch as personal data protection, electronic transaction security, the validity of digital documents, and consumer protection in the digital space. The enactment of the Electronic Transaction Information Law (UU ITE) and laws and regulations in the field of electronic commerce, such as Government Regulation Number 80 of 2019 (PMSE), is clear evidence that trade law is adapting to technology. Furthermore, technological development also encourage the emergence of blockchain-based smart contracts, which require legal recognition and adaptation of their validity. However, the impact of this technology also creates challenges such as the digital divide, lack of legal literacy among SMEs, and challenges of cross-border law enforcement in international transactions. Therefore, building an inclusive, technologically sensitive, and adaptive commercial legal system requires synergy between regulators, economicactors, and the community.

Blockchain as a techonological tool that will change the way transactions in business and asset-based management are based. Simply put, blockchain is described as a series of records containing data managed by a group of computers in which there is no single entity, basically a blockchain like a digital ledger that can be accessed by anyone. The purpose of this study is to find out how the transformation of the development of accounting recording systems using blockchain technology is based on the results of analysis from literature studies. Literature study is a method of collecting data from various reference books and research results that have been referenced with the aim of obtaining a foundation for the problem being researched. The result of this research is how to transform traditional accounting into internet-based accounting using blockchain. This research provides implications regarding the application of blockchain to real-tine accounting reporting.

This study aims to address the challenges and propose solutions for the Optimization of Blockchain-Based Cybersecurity Systems to Enhance Resilience Against Ransomware Attacks using a Systematic Literature Review (SLR) approach. Blockchain is increasingly recognized as a transformative technology in cybersecurity due to its decentralized structure, transparency, and robustness in securing data. Despite these advantages, its widespread adoption is hindered by several challenges, including scalability, interoperability, high energy consumption, and limited access to representative ransomware datasets. This research highlights that integrating blockchain with advanced technologies such as data analytics, machine learning, and Explainable AI (XAI) can significantly enhance its effectiveness in combating ransomware.The findings reveal that Graph Convolutional Neural Networks (GCN) enable real-time detection of ransomware patterns in network traffic with an accuracy of up to 95%. Furthermore, Layer-2 solutions like the Lightning Network and sharding effectively alleviate the load on main blockchains, thereby increasing transaction throughput. Efficient consensus mechanisms, including Proof of Stake (PoS) and Delegated Proof of Stake (DPoS), address energy consumption issues, making blockchain more adaptable to IoT and resource-constrained environments. These approaches have proven successful in enabling early detection, mitigation, and prevention of ransomware in IoT systems, cloud infrastructures, and smart grid networks. The implications of this study underscore the potential of blockchain as a critical component of proactive and adaptive cybersecurity systems. However, overcoming existing challenges requires further development of hybrid frameworks that integrate blockchain with data analytics and machine learning technologies. In addition, efforts should focus on standardizing global security protocols to enhance interoperability and creating robust, diverse ransomware datasets to support more accurate detection systems. Future research should also explore methods to minimize latency and improve blockchain efficiency in real-time cybersecurity applications.

This study aims to explore the impact of supply chain automation on workers’ well-being in the sustainable industrial sector through a Systematic Literature Review (SLR) approach. The transformation driven by Industry 4.0 technologies such as artificial intelligence (AI), Internet of Things (IoT), and blockchain, has presented significant challenges and opportunities. This study identifies the impacts of automation on workers’ economic, social, and psychological aspects, including changes in skills requirements, reduction of manual employment, and its effects on mental health. In addition, this study also highlights the importance of sustainability in automation implementation, by balancing economic efficiency, environmental preservation, and social welfare. By integrating the results of studies from various literatures, this study provides recommendations for policies that support sustainability and social inclusiveness, as well as strategic guidance for industries in adopting supply chain automation sustainably.

Background: Digitalization is fundamentally reshaping health financing, enabling more efficient management of healthcare resources, improving service delivery, and increasing accessibility. This systematic review explores the intersection of digital tools and financial health systems, examining their transformative potential.Objective: The primary aim of this review is to identify the impact of digitalization on healthcare financial management, highlighting its benefits and addressing the challenges that arise during its implementation.Methods: A systematic review of 10 studies was conducted, focusing on digital health financing and employing PRISMA guidelines to ensure rigorous selection and analysis. The data extraction process identified thematic relevance, methodological rigor, and contextual insights.Results: The findings reveal that digitalization enhances resource allocation, patient accessibility, and administrative efficiency. Technologies such as blockchain and artificial intelligence optimize transparency and predictive financial modeling. However, significant challenges include data security vulnerabilities and the integration of digital tools with legacy systems.Conclusion: Digital technologies present transformative potential for healthcare financing. However, strategic implementation, robust governance, and cross-sector collaboration are critical to overcoming challenges and maximizing the benefits of digitalization. By addressing these needs, digitalization can create sustainable, inclusive, and equitable healthcare systems for the future.

The era of Industry 5.0 marks a paradigm shift in the global business landscape, integrating advanced technologies with human-centric values to create more agile and responsive organizations. This study explores the application of Management Control Systems (MCS) in the digital era, focusing on technologies such as artificial intelligence (AI), blockchain, and the Internet of Things (IoT). The research method involved conducting an interactive webinar via the Zoom platform, including material presentations, panel discussions, and Q&A sessions. Evaluation was carried out through participant feedback to improve the quality of future activities. The findings reveal that implementing digital technologies in MCS enhances operational efficiency, flexibility, and organizational competitiveness. However, challenges such as workplace culture resistance and cybersecurity risks remain significant obstacles. Proposed solutions include continuous training and interdisciplinary collaboration to support sustainable digital transformation. With the right strategic approach, organizations can leverage the opportunities of the Industry 5.0 era to achieve sustainability and innovation.

The integration of digital technologies such as artificial intelligence (AI), blockchain, and big data analytics into financial risk management has substantially altered operational dynamics within various industries. This paper explores the dual-edged impact of these technologies, emphasizing both the opportunities they create and the challenges they present. Opportunities discussed include enhanced decision-making through advanced data processing, increased transactional transparency and security via blockchain, and improved operational efficiencies through automation. Conversely, the challenges encompass heightened cybersecurity risks, evolving regulatory compliance demands, costly technological integrations, and the emerging skill gaps in managing these digital tools. The paper further investigates the implications of these transformations for different sectors including banking, SMEs, and the construction industry. Each sector faces unique challenges and benefits from the adoption of these technologies. Future trends suggest a continued evolution influenced by technological innovation and regulatory changes. The paper underscores the necessity for ongoing research and adaptive strategies to fully leverage digital advancements in managing financial risks. By understanding these dynamics, financial institutions can better navigate the complexities of the digital age, ensuring robust risk management and a competitive edge in the global market.

The implementation of Islamic economics in the modern financial system is an effort to create an economic system that is fair, transparent, and sustainable, based on the principles taught in the Qur'an and Sunnah. The main principles of Islamic economics, such as the prohibition of riba (interest), fairness in transactions, zakat, the prohibition of gharar (uncertainty), and the balance in wealth distribution, provide a strong foundation for the formation of a more inclusive and social economic system. However, its implementation in the era of globalization faces various challenges, such as the lack of uniformity in Islamic legal standards across countries, differences in legal interpretations, and the integration of new technologies like fintech, blockchain, and cryptocurrency, which often conflict with Islamic principles. One solution that can be pursued is the development of Sharia-compliant digital financial products that adhere to the principles of fair and transparent transactions. On the other hand, Islamic financial institutions need to improve operational efficiency and strengthen the Sharia Supervisory Board (SSB) to ensure that financial products are in line with Sharia principles. Education and training in Islamic economics are also key to building a better understanding and accelerating the adoption of Islamic economic principles in the global financial system. Through close collaboration between Islamic financial institutions, regulators, and educational institutions, it is hoped that Islamic economics can provide a more ethical and sustainable alternative in the international market.

In this study, we explore how the tax judiciary can reduce tax evasion and promote compliance in different legal and economic environments. Utilizing qualitative and quantitative analysis in a mixed-methods effort, the article explores the varied judicial contexts, resolutions, and the implications on how taxpayers behave. These findings underscore the important role that judicial interventions play in raising compliance rates, with comparative lessons from Iraq, Germany, and the United States. Although efficient mechanisms for judiciary review exhibit a strong link to improved compliance, low public awareness, resource constraints, and procedural delays have affected optimal performance in the Global South. Key Takeaway: The study emphasizes the need for enhancing technology integration and improving coordination between judicial systems and tax authorities to enable fair enforcement and efficient resolution of disputes. They enhance the literature on tax governance by providing empirical recommendations for increasing judicial efficiency and fundamentals in light of contemporary challenges associated with globalization and digitalization. Potential areas of future research include the use of advanced technologies in changing tax judiciary practices, such as artificial intelligence (AI) and blockchain.

This study aims to analyse the trends and best practices of compulsory motor vehicle insurance in various countries as a lesson for Indonesia. The method used is literature observation with the traditional literature review method of articles published in international journals and practices that have been carried out by several selected countries, namely England, Germany, Kenya, India, Japan, the United States, Malaysia, Singapore and Australia. The results of the analysis show findings that most countries implement a compulsory motor vehicle insurance system. This insurance aims to provide financial protection to accident victims and encourage legal compliance among vehicle owners. Although this policy has provided significant benefits, such as reducing the financial burden on victims and more efficient dispute resolution, challenges such as high premiums, the complexity of the claims process, and uninsured vehicles still need to be overcome. The application of digital technology, including blockchain, is expected to increase transparency and efficiency in the claims process. Thus, this article highlights the importance of continuous improvement in the compulsory insurance system to ensure fair and effective protection for all parties involved. Based on these international practices, several recommendations for Indonesia include: strengthening mandatory insurance regulations, implementing technology in the insurance management system, increasing public insurance literacy, and developing policies that anticipate the emergence of autonomous vehicles. This study highlights the importance of learning from international experiences in developing an effective and sustainable compulsory motor vehicle insurance system in Indonesia.

The development of digital technology has significantly impacted various economic sectors, including the Islamic financial sector. This article aims to analyze how technology contributes to the growth of Islamic finance in Indonesia. It discusses the role of Islamic fintech in financial inclusion, challenges in implementing technology in Islamic financial systems, and strategic opportunities to strengthen the position of Islamic finance in the digital era. The novelty of this study lies in the integrative analysis of current technologies such as blockchain and AI with regulations and their implementation in the context of Islamic finance in Indonesia, which has not been widely explored in previous literature.

Digitalization has become a transformative force reshaping how organizations innovate and sustain competitive advantages in an interconnected global economy. This study explores the intricate relationship between business digitalization, innovation capabilities, and sustainability outcomes. Employing a comprehensive literature review, it examines how digital transformation fosters innovative practices and supports sustainable business models. Key findings reveal that integrating digital technologies, such as artificial intelligence, IoT, and blockchain, significantly enhances innovation capacity by accelerating product development cycles, improving decision-making precision, and fostering collaborative innovation ecosystems. Moreover, digitalization optimizes resource utilization, minimizes environmental impact, and strengthens stakeholder engagement, contributing to measurable economic, environmental, and social sustainability outcomes. The synergy between digital transformation and sustainability initiatives provides organizations with strategic advantages, including improved operational efficiency, customer loyalty, and competitive positioning. However, challenges such as implementation barriers, balancing digital-sustainable priorities, and managing unintended environmental impacts persist. Future research should focus on empirical validation, industry-specific applications, and longitudinal studies to further elucidate the pathways through which digitalization supports sustainable innovation and long-term business resilience. This study underscores the imperative for organizations to strategically align digital transformation with sustainability objectives, ensuring their future success in a rapidly evolving business environment.

Blockchain technology is gaining attention in healthcare for its potential to secure and streamline digital health records. This paper explores how blockchain can enhance the security, accessibility, and interoperability of pediatric health data. By providing a decentralized and tamper-proof system, blockchain can address issues related to data privacy, patient consent, and medical history tracking in children's healthcare.

Blockchain technology is gaining attention in healthcare for its potential to secure and streamline digital health records. This paper explores how blockchain can enhance the security, accessibility, and interoperability of pediatric health data. By providing a decentralized and tamper-proof system, blockchain can address issues related to data privacy, patient consent, and medical history tracking in children's healthcare.

The notary profession in Indonesia is experiencing a critical transformation driven by technological advancements, changing legal landscapes, and the imperative of modernization. This research comprehensively examines the current regulatory framework governing notaries, analyzing the multifaceted challenges and potential opportunities for substantive reform in the contemporary legal ecosystem.The study employs a mixed-method approach, integrating qualitative legal analysis, comparative research, and empirical investigation to provide a holistic understanding of the notary profession's evolving role. Through in-depth examination of existing regulations, stakeholder interviews, and comparative international perspectives, the research identifies key systemic barriers and innovative pathways for professional development.Critical findings reveal significant challenges, including technological adaptation gaps, regulatory inflexibility, and inconsistent professional standards. The research highlights the urgent need for a dynamic regulatory approach that balances traditional legal principles with emerging digital authentication technologies. Key opportunities emerge in areas such as blockchain-based document verification, comprehensive digital skills training, and adaptive professional development frameworks.The study proposes a comprehensive reformation strategy encompassing technological infrastructure development, professional skills enhancement, and regulatory modernization. Recommendations include establishing dedicated innovation units, implementing mandatory technology training programs, and creating flexible regulatory mechanisms that can rapidly respond to technological and professional landscape changes. By providing a nuanced analysis of the notary profession's current state and future potential, this research contributes critical insights to the discourse on legal professional modernization in Indonesia. The findings underscore the essential role of strategic, forward-looking reforms in ensuring the continued relevance, effectiveness, and integrity of notarial services in the digital era.

Digitalization has become a transformative force reshaping how organizations innovate and sustain competitive advantages in an interconnected global economy. This study explores the intricate relationship between business digitalization, innovation capabilities, and sustainability outcomes. Employing a comprehensive literature review, it examines how digital transformation fosters innovative practices and supports sustainable business models. Key findings reveal that integrating digital technologies, such as artificial intelligence, IoT, and blockchain, significantly enhances innovation capacity by accelerating product development cycles, improving decision-making precision, and fostering collaborative innovation ecosystems. Moreover, digitalization optimizes resource utilization, minimizes environmental impact, and strengthens stakeholder engagement, contributing to measurable economic, environmental, and social sustainability outcomes. The synergy between digital transformation and sustainability initiatives provides organizations with strategic advantages, including improved operational efficiency, customer loyalty, and competitive positioning. However, challenges such as implementation barriers, balancing digital-sustainable priorities, and managing unintended environmental impacts persist. Future research should focus on empirical validation, industry-specific applications, and longitudinal studies to further elucidate the pathways through which digitalization supports sustainable innovation and long-term business resilience. This study underscores the imperative for organizations to strategically align digital transformation with sustainability objectives, ensuring their future success in a rapidly evolving business environment.

This qualitative literature review explores the role of supply chain financing (SCF) mechanisms in promoting corporate social responsibility (CSR) through a comparative analysis of eight key studies. The findings reveal that SCF mechanisms, such as reverse factoring, dynamic discounting, and green financing, significantly enhance CSR adoption by mitigating financial constraints and fostering sustainable practices across supply chains. However, the effectiveness of these mechanisms varies by industry, region, and organizational context, underscoring the need for tailored approaches. The review highlights the potential of advanced technologies, including blockchain and AI, to increase transparency and scalability. Limitations include a focus on developed economies and the lack of standardized metrics for assessing SCF’s impact on CSR. This study provides critical insights for future research and practical applications of SCF to align financial and sustainability objectives.

The implementation of Islamic economics in Indonesia's development administration during the digital era presents a significant opportunity to build a system founded on inclusivity, fairness, and sustainability. Digital transformation plays a pivotal role in optimizing sharia-based financial technologies, empowering community economies, and enhancing resource management efficiency. Technologies such as halal e-commerce, blockchain, and sharia-compliant financial applications extend access to financial services in previously underserved remote areas. However, challenges such as low digital literacy levels and insufficient regulatory frameworks remain obstacles. Collaboration among the government, Islamic financial institutions, businesses, and communities is essential to ensure the effective implementation of this system. By combining sharia principles with technological innovations, Islamic economics holds substantial potential to boost Indonesia's economic competitiveness on a global scale.