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The use of technology in the digitalization era is increasingly important in aspects of human life, one of which is in the field of accounting and business. Efficiency in the financial reporting process and accounting digitalization are important factors in influencing the accuracy of financial statements. This study aims to examine the effect of the efficiency of the financial reporting process mediated by accounting digitization on the accuracy of MSME financial reports in Semarang City. This study uses a quantitative approach with data collected through questionnaires from MSMEs in Semarang City. The population of this study amounted to 123 incorporated MSMEs and the research sample was MSMEs that had digitized their financial records (purposive sampling method), totaling 94 MSMEs in Semarang City. The results showed that the efficiency of the financial reporting process has a positive impact on accounting digitalization. However, the efficiency of the financial reporting process does not have a significant impact on the accuracy of MSME financial reports. Meanwhile, accounting digitalization has a positive impact on the accuracy of MSME financial statements.

The current research aims to identify the role of digital transformation across its dimensions (technology, digitization of operations, databases, human resources) in promoting digital entrepreneurship in its dimensions (digital information base, digital business environment, digital skills and e-leadership, financing) among a sample of employees in private banks in the Middle Euphrates region. The research problem emerged regarding the ability of the private banks under study to use digital transformation and digital entrepreneurship. This problem lies in the lack of environmental stability, limited financial infrastructure, and weak human expertise. Therefore, the research problem was formulated in an important question: What is the impact of digital transformation on promoting digital entrepreneurship in Iraqi private banks? In order to determine the level of research variables, a questionnaire was adopted by distributing (136) questionnaires to employees in private banks in the Middle Euphrates region to measure the nature of the level of the research variables. To analyze the results, the statistical packages (SPSS & AMOS.V.29) were used. As a result, the research produced various results, most notably the existence of a significant correlation between digital transformation and entrepreneurship. Digital businesses contribute to encouraging innovation in developing new financial products and services that meet changing market needs. The results also showed that digital transformation helps private banks improve the efficiency of internal operations, leading to a reduction in transaction time. Furthermore, digital transformation processes can provide smoother and faster financial services, which supports customer satisfaction and loyalty.

This study aims to analyze the transformation of public services at the village and sub-district levels in the digital era, as well as identify factors that affect the existing service gap, such as limited human resources (HR), low digital literacy of village apparatus, and lack of supporting infrastructure. Although the central government has launched various digitalization programs, such as digital device assistance and human resource training, many villages still face obstacles in implementing technology-based services. This study uses a qualitative approach with case studies in several villages in Indonesia to explore the experiences of village officials and communities related to the digitization of public services. The results of the study show that the majority of village officials have difficulty operating digital technology due to lack of training and digital literacy, while limited infrastructure also hinders the optimization of internet-based services. Village communities who are increasingly aware of the importance of digitalization expect faster and more efficient services, but the digital divide is the main barrier. This research provides recommendations for village governments to increase the digital capacity of village apparatus through continuous training and strengthening digital infrastructure. Overall, the digitization of public services in villages has great potential to improve the efficiency and quality of services, but requires more attention to improving skills and technological facilities at the village level.

This study aims to analyze the need to improve the digital literacy of village government apparatus in supporting the digitization of population administration. The problems raised in this study are (1) what digital competencies are needed by village officials to improve the quality of population administration services and (2) what training programs are relevant to improve their digital literacy. The research method uses a qualitative approach with data collection techniques in the form of in-depth interviews, observations, and documentation studies. Data analysis was carried out inductively to understand the challenges and needs of village officials in managing technology-based administration. The results of the study show that the digital literacy of village apparatus is still low, especially in the operation of population administration applications, data security, and the optimal use of information technology. In addition, the limitations of technological infrastructure such as hardware and internet connection are the main obstacles. This study recommends the implementation of basic and advanced training, strengthening technological infrastructure, and supporting policies to improve the digital competence of village apparatus. The conclusion of this study confirms that increasing digital literacy is very important to support the digital transformation of population administration. With adequate competence, public services can become more efficient, accurate, and transparent, which has a positive impact on rural communities and sustainable development.

Micro, Small and Medium Enterprises (MSMEs) play an important role in Indonesia's economic growth. However, many MSME players in Sabatan Hamlet, Ringinanom Village, Magelang Regency, do not have business legality, strong branding, and effective digital marketing strategies. This mentoring program aims to assist MSME players in obtaining a Business Identification Number (NIB), improving branding identity, and utilizing Google Maps as a means of business digitization. The methods used include observation, interviews, mentoring, and evaluation of six MSMEs in Sabatan Hamlet. The results of this program show that the assisted MSMEs have successfully obtained business legality in the form of NIB, have a more professional business logo and banner, and are registered on Google Maps, which increases the visibility of their business. The evaluation of this program also showed a positive response from MSME players, who felt the real impact of the assistance in the aspects of legality, branding, and digital marketing. With this program, it is expected that MSMEs in Sabatan Hamlet can develop more rapidly, increase competitiveness, and contribute more to the local economy. Similar programs in the future need to be expanded so that more MSMEs can benefit, with additional training related to digital marketing strategies and business management.

Micro, small, and medium enterprises (MSMEs) have an important role in the Indonesian economy, but many business actors still face challenges in systematic and transparent financial records. The Pituin Coffee House, as one of the MSMEs in the culinary sector, faces obstacles in managing bookkeeping effectively. Therefore, digital financial bookkeeping training and assistance are carried out using the YouTap POS application to improve the efficiency and accuracy of financial records. The methods used in this activity include training sessions, hands-on practice, and intensive mentoring to ensure optimal understanding and implementation. The results of this program show that the use of the YouTap POS application is able to improve financial management skills, make it easier to monitor transactions, and support better business decision-making. With the digitization of bookkeeping, it is hoped that MSMEs such as The Pituin Coffee House can be more developed and competitive in the digital era.

The increasing digitization of maritime operations has introduced significant cybersecurity risks, particularly in port operations and shipping companies that rely heavily on integrated information systems. This study aims to assess the level of cybersecurity preparedness in the maritime sector by evaluating the existing strategies, vulnerabilities, and risk mitigation measures in Indonesian ports and maritime shipping firms. A mixed-method approach was employed, combining surveys distributed to IT and operational personnel with in-depth interviews involving cybersecurity experts and port management. The findings reveal varying levels of awareness and readiness, with larger ports and international shipping companies demonstrating more advanced cybersecurity frameworks compared to smaller, regional operators. Key gaps were identified in incident response protocols, employee training, and system resilience. The results highlight the urgent need for regulatory alignment, capacity building, and investment in cybersecurity infrastructure to safeguard critical maritime assets and ensure operational continuity. This research provides practical insights for policymakers, port authorities, and maritime stakeholders to develop a standardized and proactive approach to cybersecurity in the maritime domain.

The research paper discusses the findings of the literature of previous studies related to accounting digitization to achieve environmental sustainability for the period from 2013 to 2023. The conclusions of the research literature show how the concept of modernity and the importance of digitization in accounting has evolved over the past few years in shedding light on different destinations and topics in the field of decision-making and environmental protection. The findings appears that researchers pointed to the urgent need to link research disciplines that would lead to increased interest in clean energy by involving experts in leading the digital transformation of accounting to legitimize the work of accountants.  This research paper also referred to the results of the literature of studies regarding the interaction between various fields, especially sustainable accounting and accounting information systems, where the role of digital accounting in achieving sustainability, which is an integral part of a network of human and non-human actors that reflects economic activities on the environment. New research must also take into account that technology alone cannot solve environmental issues in isolation from the interactive role with humans who jointly seek solutions. Therefore, automating the work of accountants interested in corporate social responsibility issues through digital accounting can be one of the main pillars of that interaction in order to improve decision-making to protect the environment.

Digitization has driven information technology to become a fundamental foundation in facilitating human tasks across various aspects, including governance. This study focuses on the implementation of the Online Public Service Application (PRO) Denpasar as part of e-government implementation in Denpasar City. The research aims to analyze the effectiveness of the PRO Denpasar application in improving the quality of public services, identify implementation challenges, and formulate improvement strategies based on a SWOT analysis. This study employs a descriptive qualitative method as the issues examined are social and dynamic in nature. This method enables researchers to explore phenomena in-depth by gathering information from various perspectives. The qualitative approach provides flexibility in understanding the social context and the dynamics of interactions between individuals or groups related to the phenomenon being studied. The results indicate that although the public satisfaction level with the application exceeds 80%, several challenges remain, such as uneven socialization, digital divides, and slow responses from relevant parties. The proposed strategies include developing a collaboration-based digital platform, enhancing data security, and implementing digital inclusion programs. This research underscores the importance of multi-stakeholder collaboration and continuous innovation to support the success of e-government.

The development of information and communication technology in the digital era has a significant impact on the protection of personal data on social media. Rapid digitization not only facilitates data distribution and storage, but also increases the risk of cybercrime such as data theft, hacking, phishing and cyberbullying. This study aims to analyze effective prevention strategies in protecting personal information on social media. Using a qualitative approach through literature studies, questionnaires, as well as data analysis from trusted sources such as scientific journals and articles accessed through Google Scholar and Mendeley, this research found that users' awareness of personal data security is still low. The results show that many users have not implemented adequate preventive measures, such as changing passwords regularly or utilizing security features provided by social media platforms. Proposed prevention strategies include user education, strong password enforcement, account privacy settings, and increased awareness of cyber threats.

This study aims to explore the use of digital technology by Madrasah Tsanawiyah Darul Musthofa in improving the institution's brand image. Using a qualitative approach with a case study method, data was collected through semi-structured interviews, participant observation, and document analysis. The results of the study show that the strategic use of social media such as YouTube, TikTok and WhatsApp has succeeded in increasing public trust in the quality of madrasah education. Digitization of learning also strengthens engagement between students, teachers, and parents, although limited infrastructure and technological training remain significant challenges. The implication of this research is the need for a planned strategy and policy support to ensure equitable adoption of technology, especially in rural areas. This study contributes by understanding the synergy between digital technology and brand image enhancement strategies in the context of Islamic education, offering strategic guidance for other madrasahs to compete in the digital era.

This article analyzes the role of Micro, Small, and Medium Enterprises (MSMEs) in reducing unemployment in Indonesia. This article uses a literature study method with a qualitative approach, data is collected from various sources to analyze the contribution of MSMEs to employment and economic growth. Results show that MSMEs supply more than 60% of employment, but face challenges such as limited skills and infrastructure. Government support, including digitization policies and training, is crucial to improve MSME competitiveness. The conclusion of this article emphasizes that digitalization and strengthening business networks are key to strengthening the position of MSMEs, which in turn can have a positive impact on the economy and community welfare.

Digitization of cooperatives and the use of technology are strategic steps in increasing economic competitiveness in the Madura handwritten batik sector, especially in Central Pakandangan Village, Sumenep Regency. This program aims to empower handwritten batik artisans through technology integration and digital capacity building. Some of the main activities include Search Engine Optimization (SEO) training, digital financial management through Accountable Digital Financial Management, digital cash book preparation, as well as Social Media Officer training and social media management strategies. The participants were also trained to create creative content, carry out digital branding of batik through logo design and visual branding, as well as build digital partnerships and cooperation. In addition, technological innovations are introduced through the use of night blasting machines to support production efficiency. This approach is expected to be able to increase the visibility of Madura written batik products, expand the market, and strengthen the competitiveness of artisans in the digital era. With a combination of training and the application of technology, this program contributes to the transformation of the digital-based economy in the Madura batik sector.

The method applied in this study is Systematic Literature Review (SLR) and this work examines the pertinent literature between 2020 and 2024. The sources included here were Scopus, Web of Science, Google Scholar while using the following keywords; digital communication and profitability. The findings indicate that firms that engage in anticipatory digital media communication receive higher customer interactions of between 10-30% and continued patronage and sales. Furthermore, AI and big data help organizations tailor their communication strategies, maximize CLV and minimize operation expenditures. However, the study also revealed that digital skills’ dearth and organizational reluctance to embrace digital technology are a thorn for firms, particularly MSMEs, regarding the appropriate execution of digital communication strategies. Based on the findings of this study, the conclusion is that enhanced digital communication can enhance the profitability of the company as long as adequate technological platform and increased digitization of company’s employees are in place. As for the suggestions for future research, they include examining the effects of data privacy legislation on Digital Communications Planning and analyzing how manufacturing and, especially, financial service industries can leverage Digital Technology to create a sustainable competitive advantage.

This research explores the role of digital technology and artificial intelligence (AI) in transforming Islamic family law practices, with a focus on efficiency, accessibility, and justice. This study aims to analyze how technology supports administrative processes, legal decision-making, and public literacy toward Islamic law. The method used is a multidisciplinary approach that integrates the perspectives of sharia law, technology, and ethics. The results show that digital technology improves efficiency through document digitization, online registration, and virtual hearings, while AI makes a significant contribution through big data analysis to understand family dispute patterns and offer algorithm-based recommendations. However, there are challenges related to algorithm bias, data security, and compliance with sharia values. The study emphasizes the importance of collaboration between scholars, technology experts, and legal practitioners to ensure the adoption of technology that is aligned with maqashid al-shariah, in order to create an adaptive and inclusive Islamic family legal system in the digital era.

Islamic insurance is one of the Islamic financial instruments designed to provide financial protection based on sharia principles, such as mutual help (ta'awun) and risk-sharing. As a country with the largest Muslim population in the world, Indonesia has great potential to develop this industry. Over the past five years (2018-2022), the sharia insurance industry in Indonesia has shown consistent growth, reflected in an increase in gross contribution from IDR 12 trillion in 2018 to IDR 16 trillion in 2022. However, the market share of Islamic insurance remains small compared to conventional insurance, with key challenges including limited market scale, lack of product innovation, low public literacy in Islamic finance, and intense competition with conventional products. This article aims to analyze these challenges and formulate development strategies that can be implemented to strengthen the competitiveness of Islamic insurance in the global market. This research uses a qualitative approach based on secondary data analysis obtained from industry reports, scientific journals, and official publications. The results show that the main strategies for development include product innovation oriented to the needs of the global community, digitization of services to improve efficiency and accessibility, public education to increase Islamic financial literacy, strengthening regulations to create a conducive business environment, and strategic collaboration with international financial institutions to expand market networks.

Digital transformation (digitization) has penetrated almost all lines of people's lives, one of which is trade activities. Trading activities in this digital era are expressed by the emergence of e- commerce, one of which is Shopee. Shopee as an e-commerce in Indonesia does not stand alone, but there are other e-commerce that compete to dominate digital trading activities. Intense competition makes every e-commerce company compete to create features and services that are effective, efficient and make it easier to increase consumer transaction numbers. This research aims to find out what factors encourage consumers to shop at Shopee. The approach method used in this research is a quantitative approach involving 30 respondents who filled out a Google Form questionnaire which was distributed to Shopee users. The results of this research show that there are several factors that encourage consumers to shop at Shopee, these factors are social influence, offers and promotions, ease of access, price, trust and security, reviews and ratings, product quality, benefits of shopping at Shopee and service factor.

The Mandala Bhakti Museum in Semarang plays a vital role as a historical tourism destination that represents the struggles of the Indonesian people. However, one of the main challenges in managing this museum is attracting visitors, especially the younger generation. This study aims to evaluate and implement digital technology and spatial arrangement as strategies to enhance the museum's appeal and marketing. These strategies include the development of virtual tour applications, digitization of museum collections, optimization of social media usage, and redesigning spaces to be more interactive and engaging for visitors. The research employs a qualitative approach with data collected through interviews, observations, and literature reviews. The findings reveal that the utilization of digital technologies such as augmented reality (AR) and various digital platforms significantly boosts the museum's appeal. Additionally, creative spatial design provides visitors with a more immersive and enjoyable experience. Through these strategies, the Mandala Bhakti Museum in Semarang can reach a broader audience, increase visitor numbers, and strengthen its position as a relevant historical tourism destination in the digital era.

Manual financial management often hinders the efficiency and accuracy of financial reporting in micro, small, and medium enterprises (MSMEs). Cafe Abang, an MSME in Batam, faces challenges in maintaining effective financial records, which leads to delays and inaccuracies in its financial reports. The purpose of this community service project is to implement Manager.io accounting software as a digital solution for the financial system, enabling the management team to generate accurate and timely basic financial reports. The methods used in this activity include observation, interviews, and training on the software for the owner and manager of Cafe Abang. The results of the service showed that after the implementation of Manager.io, the owner and managers were able to generate income statements, balance sheets, and cash flow reports automatically and accurately, reducing recording errors and enhancing financial transparency.

The development of digital era technology is currently so rapid that all kinds of human activities are very dependent on technological advances. Digitalization has penetrated all sectors of modern human life, including data archiving activities. Archives are very important for an organization or government if the archives are managed properly and correctly. Because the completeness of data and information really depends on the archiving system. The aim of this research is to determine the effect of implementing digital archives for storing digital documents. This type of research uses a qualitative approach. This qualitative research seeks to explore and understand different truths by different people. In a qualitative approach, one type of approach that is often used is the case study approach. The data analysis technique used is an interactive model data analysis technique. The results of this research explain the effects of implementing digital archives for storing digital documents.