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The interval between 2018 and 2025 represents a defining epoch in financial assurance, characterized by a systemic collision between traditional audit methodologies and the exponential sophistication of fraudulent actors. This research employs a comprehensive library research methodology, utilizing Systematic Literature Review (SLR) to evaluate the evolving landscape of audit and fraud. The study traces the theoretical migration from Cressey’s Fraud Triangle to multidimensional frameworks like the Fraud Pentagon, which emphasizes the roles of arrogance and competence. Through a forensic examination of catastrophic audit failures including Wirecard, FTX, and the emerging risks of crypto-assets, the research identifies recurring patterns of auditor failure in assessing operational risks and internal controls. Furthermore, the report analyzes the dual-edged impact of Artificial Intelligence (AI); while machine learning algorithms offer enhanced detection capabilities, the rise of Generative AI (GenAI) and deepfake technology has empowered perpetrators to execute sophisticated "synthetic reality" frauds. The study critically evaluates regulatory responses, particularly the revision of International Standard on Auditing (ISA) 240, which mandates a more proactive "fraud lens." The findings suggest that the auditing profession faces an existential crisis of relevance, necessitating a fundamental shift toward a forensic mindset supported by advanced technological integration.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

Public service reform in Indonesia increasingly emphasizes inter-agency collaboration as a mechanism to enhance administrative efficiency, service integration, and responsiveness to citizens’ needs; however, in many regions, including West Kotawaringin Regency, collaborative practices remain fragmented due to uneven human resource (HR) capacities, inconsistencies in standard operating procedures (SOPs), and limited technological integration across institutions. This study aims to examine the current state of HR collaboration, identify key barriers and enabling factors, and propose an integrated and adaptive HR collaboration model to strengthen public service delivery. Using a qualitative multi-case study approach, data were collected through semi-structured interviews with leaders and operational staff from multiple regional government agencies and analyzed using NVivo 15 to generate thematic coding and visual tools such as word clouds, hierarchy charts, and project maps. The findings indicate that current collaboration is largely transactional and administrative, exemplified by the physical co-location of agencies at the Public Service Mall (MPP) without effective systemic interoperability. Three critical themes emerged: gaps in HR distribution, competencies, and role clarity; structural and behavioral constraints including sectoral ego, SOP discrepancies, and limited digital integration; and opportunities to enhance collaboration through shared digital dashboards, inter-agency forums, and cross-functional HR mobility. Based on these results, the study proposes a three-pillar Integrated and Adaptive HR Collaboration Model comprising comprehensive digital integration, flexible HR competency sharing, and inclusive service co-creation involving community stakeholders, offering both theoretical contributions to collaborative governance and practical guidance for regional governments seeking to improve public service effectiveness.

Optimizing human resource (HR) performance through a business process reengineering (BPR) approach is a crucial strategy in a competitive and dynamic industrial environment. This study qualitatively examines through a literature review how BPRs radically redesign business processes to improve productivity, quality, time efficiency, and reduce operational costs, with a focus on HR aspects such as recruitment, training, performance appraisal, and career development. The BPR theory by Michael Hammer and James Champy emphasizes the principles of results-based workflow reorganization, the integration of information technology such as ERP and AI, and the empowerment of HR to eliminate task redundancy. In the Indonesian industrial context, the integration of BPR with digital transformation supports Industry 4.0, where HR acts as a catalyst for innovation through adaptive skills and cross-functional collaboration. The study results show that BPR implementation strategies including as-is process analysis, to-be design, change management, and continuous evaluation increase employee motivation, retention, and sustainable competitive advantage. Case studies such as PT Telkom Indonesia and PT Cahaya Mega Group demonstrate efficiency increases of up to 100%. This approach not only streamlines operations but also builds an organization resilient to market and technological disruption.

Indonesia’s civil dispute resolution system remains dominated by an adversarial litigation model that prioritizes legal certainty but often neglects the relational and emotional dimensions underlying conflicts. Yet, in many cases such as family, inheritance, or neighborhood disputes the restoration of social relationships is as crucial as formal legal resolution. This study explores the potential integration of restorative justice principles into Indonesia’s civil procedural law as an alternative approach centered on dialogue, accountability, and reconciliation. Employing a normative-juridical approach and qualitative analysis of primary and secondary legal sources, the research finds that restorative justice values align not only with Indonesia’s living law traditions such as musyawarah (deliberative consensus) and customary dispute resolution but also with existing provisions in civil procedure codes. Accordingly, the study proposes the Structured Restorative Mediation (SRM) Model, a procedural framework that embeds restorative principles into both court-annexed and community-based mediation. This model prioritizes relational healing while upholding legal certainty and procedural fairness. Its successful implementation requires regulatory support, enhanced mediator training, and institutional strengthening of community-based dispute resolution bodies. Thus, integrating restorative justice is not merely an innovation but a structural necessity for a more humane, inclusive, and holistically just legal system.

This study aims to map the intellectual structure and research trends in entrepreneurial innovation using bibliometric analysis based on Scopus data. A total of 891 documents published between 1972-2025 were analyzed through Bibliometrix and Biblioshiny, employing techniques such as bibliographic coupling, co-authorship, and thematic mapping. The results reveal four major clusters: (1) innovation theory and entrepreneurial development, (2) business model innovation and digital transformation, (3) regional innovation systems and policy frameworks, and (4) sustainability and green entrepreneurship. Emerging themes include artificial intelligence (AI), generative AI applications, and digital entrepreneurship education, indicating a shift toward multi-level and interdisciplinary integration. Influential documents and authors were identified, highlighting their role in shaping the knowledge base. The findings suggest that entrepreneurial innovation research is evolving toward digitalization, sustainability, and policy-driven ecosystems, offering opportunities for longitudinal and mixed-method studies. This study contributes by providing a comprehensive overview of the field, identifying gaps, and proposing future research directions to strengthen theoretical and practical advancements.

The rapid development of the sea transportation industry produces a massive and complex volume of transaction data, requiring strategic management to support managerial decision-making. This research aims to implement the Executive Information System on SeaPass in order to evaluate the performance of ship ticket sales. The research method uses data visualization with a two-level drill-down mechanism, which allows the presentation of information hierarchically from general summaries to specific details. The methodological stages include needs analysis, user interface (UI) design using Figma, front-end implementation with HTML, CSS, and JavaScript, database integration, and system testing through Black Box Testing. The results showed that the SIE implementation successfully integrated operational data, including schedules, ships, and manifests, into an interactive dashboard. The two-level drill-down feature provides the ability for executives to identify operational anomalies and market fluctuations in real-time. In conclusion, the system significantly enhances executive data analysis capabilities, transforming complex transaction data into accurate strategic information, thereby supporting more precise business decision-making and adaptive to the dynamics of the marine transportation market.

This study aims to analyze the implementation of artificial intelligence in economics learning within the context of the Merdeka Curriculum and to examine its alignment with deep learning principles. The study employed a qualitative approach using a case study design conducted at SMAN 1 Boyolali. The research participants included economics teachers and eleventh grade students. Data were collected through classroom observations, in depth interviews, and document analysis. Data analysis was carried out interactively through data reduction, data display, and conclusion drawing and verification. The findings indicate that the use of artificial intelligence in economics learning remains limited and has not been systematically integrated into pedagogical design. AI is primarily utilized as a supporting tool for lesson preparation and concept clarification rather than for adaptive learning, data driven assessment, or the enhancement of students’ critical thinking skills. Although students demonstrated positive responses toward AI assisted learning, several constraints were identified, including teachers’ limited pedagogical competence in AI integration, the absence of deep learning based instructional design, and infrastructural challenges. These findings suggest that the effectiveness of artificial intelligence in economics education depends not merely on technological availability, but on the alignment between pedagogy, curriculum policy, and human resource readiness.

Training on creating Heyzine-Canva-based e-book learning media through the Subject Teacher Working Group (MGMP) aims to improve teachers' professional competence in facing educational demands and digital technology integration. This training activity is designed using demonstration, hands-on practice, and group discussion methods, so that it can accommodate various levels of technology mastery among teachers. Through this training, teachers are guided to develop interactive e-books, learning videos, and innovative digital quizzes using the Heyzine and Canva platforms. The training results show a significant improvement in teachers' skills in utilizing digital media, confidence in integrating technology into learning, and motivation to continue innovating. Additionally, this training also encourages collaboration among teachers and builds a professional network that supports continuous development. Challenges faced, such as variations in technology skills and device limitations, are addressed through ongoing mentoring and further training. This training contributes to improving the quality of learning, student engagement, and supports the achievement of national education goals in the digital era.

The era of globalization demands that education systems produce human resources who are skilled, adaptable, and capable of competing in the international job market. However, several issues arise in efforts to prepare graduates who are well aligned with industry requirements. These challenges include the mismatch between competencies taught in educational institutions and those required by the workforce, limited digital literacy and technological mastery, the lack of soft skills development, and insufficient collaboration between schools and industries. Rapid technological advancements often result in curricula that lag behind the current skill demands of the labor market. Moreover, many students still lack the mindset, creativity, and adaptability needed to face global competition. This literature-based study aims to identify the main educational problems in preparing human resources for the world of work and propose strategic directions for improvement. Findings highlight the necessity of competency-based curriculum transformation, enhanced vocational training, integration of technology-based learning, and stronger partnerships between education providers and industry sectors. Enhancing teacher quality is also crucial to ensure learning processes remain relevant to global demands. By optimizing the roles of all stakeholders, education can produce graduates who possess not only technical expertise but also essential 21st-century skills such as communication, collaboration, problem-solving, and leadership. Therefore, education becomes the primary foundation for preparing a generation capable of competing globally and contributing to national development.

This paper discusses the role of education in shaping students' ability to recognize and appreciate religious diversity within Indonesia's pluralistic society. Indonesia, as a pluralistic nation, boasts a diversity of ethnicities, cultures, and religions, which demands the instilling of tolerance from an early age, particularly through educational institutions. Students are understood as individuals developing intellectually, morally, socially, and spiritually, requiring systematic guidance to understand differences as a gift from God. Recognizing and appreciating religious diversity is not merely about passive tolerance but also encompasses the ability to respect others' beliefs, engage in dialogue, and coexist peacefully without losing one's faith identity. Through education, particularly Christian Religious Education and Pancasila Education, values ​​of tolerance can be instilled through curriculum integration, teacher role models, an inclusive school environment, and practices such as opportunities to worship according to one's religion, interfaith cooperation, and social activities. Teachers play a strategic role as facilitators and role models in fostering empathy and appreciation for differences. Various strategies such as integrating multicultural values, providing worship spaces, strengthening cooperation, and cultivating mutual respect have proven effective in developing tolerant character in students. Research results indicate that education that emphasizes the value of tolerance aligns with the spirit of Pancasila and the teachings of Christ's love in the Bible. Therefore, developing students who value religious diversity is a long-term investment in creating a peaceful, just, and civilized society. Education that prioritizes inclusivity provides a crucial foundation for a generation capable of becoming agents of peace amidst the nation's diversity.

Quality management and Total Quality Management (TQM) have become critical issues in both education and industry because they are directly related to service quality, process efficiency, and customer satisfaction. The rise of global competition demands organizations to implement a quality system that not only focuses on technical standards, but also integrates a comprehensive quality culture. This article aims to answer the research question regarding how the application of quality standards and TQM affects the quality of organizational management and the benefits produced for both academics and practitioners. The research method uses a qualitative approach with a literature review (LR) model. Data were obtained from 20 scientific articles published between 2020 and 2025 through Google Scholar and Publish or Perish (PoP) using the keywords “quality management, standard, benefits, TQM.” After the screening process, five articles were selected for in-depth analysis. The results of the analysis reveal three main findings: (1) quality standards serve as a fundamental basis for maintaining quality consistency, (2) the implementation of TQM is proven to be flexible and applicable across various sectors, and (3) the benefits of TQM include improved service quality, process efficiency, and customer satisfaction. The conclusion of this synthesis highlights that the application of TQM is not merely a technical strategy, but also shapes a sustainable organizational culture. Future studies should further explore the integration of TQM within the context of digitalization and educational innovation.

This study explores how the organizational culture of Sanggar Kartika Budaya strengthens local artistic values through identity building, leadership, training strategies, and adaptive creativity. Rooted in a commitment to traditional arts, the sanggar positions local cultural expression not only as heritage but also as a living space for innovation. The research aims to uncover how these cultural elements shape member behavior, sustain artistic traditions, and support the regeneration of young artists. Using a qualitative approach with document analysis, this study examines official profiles, program descriptions, and relevant scholarly sources. The findings reveal that the sanggar’s cultural identity centered on the motto “Pegang Teguh Seni Tradisi Siap Berkreasi”serves as the backbone of its learning system and creative ecosystem. Leadership plays a central role in directing artistic vision while safeguarding cultural authenticity. Structured training, literacy activities, and collaborative performances effectively embed traditional values in new members. The sanggar also demonstrates an ability to evolve with modern trends through creative choreography, multimedia integration, and active participation in contemporary festivals, all while maintaining strong roots in local heritage. These findings highlight how a well-structured organizational culture can act as a powerful engine for cultural preservation and artistic resilience. The implications suggest that cultural institutions can remain relevant in a fast-changing era by blending heritage with innovation, ensuring that tradition continues to live meaningfully in the hands of future generations.

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

This research examines the strengthening of inter-agency collaboration through an integrated implementation model in the social rehabilitation program for people with physical disabilities at UPT Bina Daksa Pasuruan, East Java, Indonesia. The social rehabilitation program for persons with disabilities faces significant challenges in coordination, resource allocation, and service integration among multiple stakeholders, including government agencies, non-governmental organisations, and community groups. This study employs a qualitative case study design, using in-depth interviews, focus group discussions, and document analysis to collect data from program implementers, beneficiaries, and related stakeholders. The findings reveal that effective inter-agency collaboration requires five key elements: shared vision and goals, clear communication channels, adequate mechanisms for resource sharing, strong leadership commitment, and continuous monitoring and evaluation systems. The integrated implementation model developed in this study emphasises horizontal and vertical coordination, participatory planning, capacity building initiatives, and community empowerment strategies. The results demonstrate that strengthening inter-agency collaboration through this integrated model significantly improves program effectiveness, service quality, and beneficiary satisfaction. This research contributes to the theoretical understanding of collaborative governance in disability services and provides practical recommendations for policymakers and practitioners in developing countries

This study aims to explore the philosophy of Islamic education grounded in tolerance by revisiting the influential ideas of Gus Dur and assessing their significance for the younger generation in contemporary society. Adopting a qualitative descriptive approach through document analysis, in-depth interviews, and thematic interpretation, the research highlights that values such as tolerance, humanism, intellectual freedom, and respect for diversity are essential foundations for shaping modern Islamic education. The findings indicate that incorporating these principles into educational curricula not only enriches the learning experience but also strengthens inclusive and participatory teaching practices, fostering an environment that encourages open dialogue, mutual understanding, and moderation. Furthermore, the study emphasizes that systematic integration of Gus Dur’s educational philosophy can contribute to the development of students’ critical thinking, ethical awareness, and social responsibility, ensuring that Islamic education remains relevant and responsive to contemporary societal challenges. Overall, the research concludes that implementing these values consistently is crucial for advancing a modern, tolerant, and pluralistic approach to Islamic education that benefits both individuals and society as a whole.

: The rapid expansion of cybersecurity standards and threat intelligence frameworks has led to significant semantic fragmentation among security terminologies, hindering effective information retrieval and interoperability across systems. Traditional keyword-based search approaches are inadequate for capturing the contextual meaning of security terms, particularly within formal frameworks such as NIST, MITRE ATT&CK, and CWE. This study addresses this challenge by proposing CyberBERT, a transformer-based semantic search framework designed to align cybersecurity terminologies through deep contextual representation and ontology-driven reasoning. Research Objectives: The primary objective of this research is to develop a semantic retrieval model capable of understanding conceptual relationships between security terms beyond lexical similarity. Methodology: The proposed methodology fine-tunes a BERT-based model on the NIST Glossary corpus using a combination of masked language modeling and triplet loss objectives to generate discriminative semantic embeddings. These embeddings are further aligned with cybersecurity ontologies, including MITRE ATT&CK and CWE, to enhance semantic consistency and explainability. Semantic retrieval is performed using cosine similarity within a 768-dimensional embedding space and evaluated using Mean Reciprocal Rank (MRR) and Precision@K metrics. Results: Experimental results demonstrate that CyberBERT achieves an MRR of 0.832, outperforming domain-adapted baselines such as SecureBERT and CyBERT. The integration of ontology alignment improves semantic accuracy by over 6%, while robustness evaluations confirm resilience against adversarial linguistic perturbations. Visualization using t-SNE reveals coherent semantic clustering aligned with the five core NIST Cybersecurity Framework functions. Conclusions: In conclusion, CyberBERT effectively bridges semantic gaps across cybersecurity terminologies by combining transformer-based contextual learning with ontological reasoning. The framework offers a robust, interpretable, and scalable solution for semantic search, supporting improved interoperability and knowledge discovery in cybersecurity operations and standards harmonization.

This study used a qualitative approach with a Systematic Literature Review (SLR) as the data collection technique. This study examined the institutional factors causing long dwelling times at Tanjung Emas Port and mitigation efforts. The analysis revealed that the main root of the problem lies in the lengthy administrative and goods inspection (customs) processes, particularly in the red, yellow, and green inspection lanes. Obstacles include the lack of data integration (such as PIB and SPPB dates) between the Semarang Container Terminal (TPKS) and Customs, as well as incomplete documents by service users. A significant impact was felt on imports, where dwelling times were longer due to complicated quarantine and customs inspections, while exports were relatively unaffected.

This study analyzes the legal protection of children as perpetrators of rape within Indonesia’s national legal system and Aceh’s Qanun Jinayat, focusing on the Syar’iyah Court’s decisions that often fail to confirm the fulfillment of children’s rights to education, rehabilitation, and reintegration. Although the principle of the best interests of the child requires comprehensive protection, the absence of clear implementing regulations has created uncertainty. Using a normative juridical method with legislative and case approaches, the research draws on secondary data enriched with primary data and qualitatively analyzed. The findings show that both national law and Qanun Jinayat emphasize child protection based on the best interests principle. National law mandates special procedures such as mentoring, closed hearings, psychological assessments, and diversion, while Qanun Jinayat, through Article 50, stipulates lighter and proportionate uqubat for children. These frameworks complement each other in ensuring education, psychological recovery, and social reintegration. However, several Syar’iyah Court decisions have not explicitly included recovery rights, resulting in ineffective protection and legal uncertainty. The study recommends that the Syar’iyah Court explicitly incorporate children’s rights to education, rehabilitation, and reintegration in its verdicts. Furthermore, the Aceh Government should issue Standard Operating Procedures or Governor’s Regulations to provide a clear legal basis for implementing child uqubat in line with the Juvenile Criminal Justice System.

This paper explores the epistemological dimensions of the digital transformation occurring in traditional game development through the integration of machine learning systems. By examining how knowledge creation, validation, and application have evolved in this domain, we identify fundamental shifts in the epistemological frameworks governing game development practices. The research investigates how machine learning has redefined creative processes, technical implementation, and experiential design while challenging traditional notions of authorship, expertise, and knowledge transmission. Through analysis of industry case studies, technological capabilities, and theoretical frameworks, this paper contributes to understanding how machine learning systems are not merely tools but epistemological agents that fundamentally transform how knowledge is generated, validated, and utilized in game development ecosystems.