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This study explores the ethical implications and challenges associated with the implementation of artificial intelligence (AI) in business operations. The research aims to identify key ethical concerns, such as data privacy, algorithmic bias, and workforce displacement, while analyzing their impact on organizational practices and stakeholder trust. Utilizing a library research approach, the study synthesizes insights from academic literature, industry reports, and case studies to examine the intersection of AI ethics and business performance. The findings highlight the need for transparent governance frameworks, inclusive algorithm design, and ethical AI policies to address these challenges effectively. The research underscores the importance of balancing technological innovation with ethical considerations, offering practical implications for businesses seeking to integrate AI responsibly into their operations

This research aims to analyze students' understanding of consumer protection and its influence on confidence in purchasing goods on Shopee. The research used a qualitative approach with in-depth interview methods with high school students in Pasuruan. The research results show that students' shopping frequency at Shopee varies, with a fairly high level of satisfaction although there are still doubts about the effectiveness of the consumer protection features. Most students understand consumer rights and obligations as well as procedures for filing complaints, but some students feel the need for further education regarding steps to handle fraud. Product information on Shopee is considered accurate and buyer reviews provide additional confidence, but the implementation of consumer protection is considered not optimal. In conclusion, students' understanding of consumer protection contributes positively to their confidence in making purchases, but there is a need for improvement in education and transparency of protection features. It is hoped that the implications of this research will become a reference for e-commerce, schools and the government in increasing consumer awareness and protection in the digital era.

This study analyzes the implementation of legal information transparency through the Legal Documentation and Information Network (JDIH) of the Ministry of Law and Human Rights of Central Kalimantan. The main focus of the research is to explore the aspects of document completeness, information accessibility, display quality, depth of information, and compliance with public information transparency standards. Using normative juridical research methods with legislative and conceptual approaches, this study analyzes secondary data related to legal information transparency. The results of the study show that the JDIH of the Ministry of Law and Human Rights of Central Kalimantan has implemented a legal documentation and information system that is oriented towards user convenience, although it still faces several challenges in information management. The system provides various types of legal documents and implements a participatory approach in improving the quality of services. Nevertheless, continuous development is still needed in the aspects of document updating, information organization, and system stability to optimize the transparency of legal information in Central Kalimantan.

  Government-regulated Corporate Social Responsibility (CSR) programs are intended to reduce the impact on society and the environment, but CSR cannot be done without the support of good corporate governance (GCG). The purpose of this study is to ascertain and examine previous research on the impact of corporate governance and environmental and social responsibility, or CSR, on corporate value, financial performance, and profits. This research combines qualitative methods with a literature study strategy, which involves using data collected from publications published in national journals to support ideas. Twenty samples of indexed and non-indexed articles were selected by the researchers from Google Scholar. Based on the findings of previous research studies, this study found that the impact of corporate governance (GCG) and corporate social responsibility (CSR) on financial performance and firm value varies. By increasing stakeholder trust, CSR often improves profitability, however, these benefits are not always visible due to high implementation costs. The contribution of corporate governance, including audit committees and independent boards, to business efficiency and transparency varies. Researchers believe that a more thorough study of the impact of GCG and CSR on firm value, financial performance, and profits will be conducted in the future.    

The cross – border fintech payment industry faces many cybersecurity issues, including the possibility of data theft, fraud and low efficiency due to reliance on conventional intermediaries. Based on decentralized and cryptgrahpic system, blockchain technology can improve the security and efficiency of cross – border payments. The purpose of this study is to see how the implementation of blockchain affects the transparency, speed and cost of transactions. Using literature studies and case analysis, it was found that blockhain technology can reduce the risk of fraud by making institutions transparent and immutable. In addition, it allows for automated payments through smart contracats, scalability, regulation and technology adoption are some of the challenges that still hinder its implementation. The results of the study show that blockchain is an innovation strategy that has the potential to transform payments across the fintech sector, but it requires synergy between technology, policy and industry players for optimal implementation.  

In the era of globalization and rapid development of information technology, communication is a crucial element in supporting the success of organizations, including within the scope of the Student Representative Council (DPM) of the Tarutung State Christian Institute. As a student legislative body, DPM has the task of forming regulations, overseeing the implementation of policies, and carrying out supervisory functions over the executive budget institution. However, communication challenges often hinder the effectiveness of DPM's performance, such as the lack of integrated communication channels, low understanding of organizational communication, and information gaps between DPM, students, and the campus. Therefore, an innovative communication policy is needed, both internally and externally. Internally, this policy must encourage openness, transparency, and collaboration between members. Externally, an effective communication strategy will strengthen the relationship between DPM, students, and the campus, so that the legislative function can run optimally and create a synergistic relationship.

Technology plays an important role in organizational culture if managed well and is very helpful in the rotation of an organization's journey. Finger print, for example, is a technological tool that contributes to building organizational culture. This tool not only functions as an attendance system, but also creates time discipline, transparency, and accountability among team members. Technology implementations like these demonstrate how technology can be used to support an organization's core values. Apart from that, applications such as E Pesantren Presence also provide digital solutions for monitoring attendance in real-time, which is very helpful for based organizations. Of course, the Head of Human Resources really feels helped by the contribution of technology in achieving organizational goals and it is very beneficial for teachers to have a disciplined character to apply and set an example for the students.

Community involvement is a critical factor in achieving transparent and accountable village financial management. This study aims to assess the impact of community participation on the accountability of village financial management in Menganti District, Gresik Regency. The research utilized a questionnaire survey method. The findings reveal that most respondents were satisfied with their involvement in village financial decision-making. This involvement positively influences community perceptions of the village government’s performance. The study highlights that community participation enhances public trust in village governance and fosters more transparent and accountable financial management.

Shariah-compliant investments follow Islamic principles, such as the prohibition of riba, gharar, and maysir, which emphasize fairness and transparency. In the digital era, apps like Ajaib utilize technology to improve efficiency and ensure sharia compliance. This research analyzes the efficiency and sharia compliance of the Ajaib app using a literature study, as well as secondary data from journals, sharia regulations, and official Ajaib documents. The analysis was conducted using a content analysis approach to evaluate the suitability of application features with sharia principles. The results showed that Ajaib has excellent features, such as education, magic bag, stop loss, take profit, and advance charting, which support efficient investment. The stock screener and speed order book features assist users in making quick decisions, while DSN-MUI-certified Islamic mutual funds ensure halal investments. The fast and transparent transaction process makes Ajaib easy to use and compliant with sharia principles. However, the analysis also found some shortcomings, such as a limited selection of Islamic mutual funds, less varied payment methods, and the absence of personalized consultation services. Compared to other apps, Ajaib needs to improve these shortcomings to be more competitive. This study concludes that operational efficiency and sharia compliance are critical to the sustainability of sharia investment in Indonesia. Further research is recommended to examine the user experience directly and compare Ajaib's performance with other platforms.

Effective financial management remains a significant challenge for Micro, Small, and Medium Enterprises (MSMEs), including Moon Cafe, which previously operated without a structured system for recording cash flow. The lack of such a system impeded the ability to track financial performance and business development effectively. To address this issue, a web-based cash flow management system was introduced to improve transparency, accuracy, and efficiency in documenting financial transactions. Data collection methods such as interviews, observations, and documentation were employed to identify the needs and challenges faced by the business. The implementation results showed that the web-based system streamlined the process of real-time cash flow recording, organized financial data more effectively, and generated accurate and well-structured reports. Additionally, the system enhanced operational efficiency and offered greater financial management flexibility. With improved accessibility through digital devices, Moon Cafe can monitor its financial health more effectively and make faster strategic decisions, fostering sustainable business growth.

This study aims to analyze the relationship between environmental costs, green accounting, and corporate social responsibility (CSR) on corporate profitability, with company size as a moderating factor. The findings reveal that environmental costs can have both positive and negative impacts on profitability, depending on how these costs are managed. Green accounting has been shown to enhance operational efficiency and transparency, positively affecting profitability. Additionally, CSR offers long-term benefits for corporate image and customer loyalty, though its effects may not always be immediately apparent. Company size moderates these relationships, with larger companies having greater advantages in managing environmental and social aspects compared to smaller companies. This study highlights the importance of strategic management of environmental costs, implementation of green accounting, and execution of CSR to support corporate sustainability and profitability.

Technology companies face the dynamic challenge of improving financial performance while meeting sustainability expectations. This research aims to analyze the contribution of ESG (Environmental, social, and governance) disclosure, corporate governance, operational efficiency, and the use of AI to the financial performance of technology companies. The research method uses a quantitative approach with multiple linear regression analysis, using secondary data from annual reports of technology companies listed on the IDX during 2018–2023. The research results show that ESG disclosure positively influences a company's reputation and access to capital. Good governance increases transparency and accountability, while operational efficiency and the application of AI have proven significant in optimizing productivity and innovation. In conclusion, these four factors support each other in creating added value and competitiveness for technology companies in the global market. These findings imply the importance of an integrated strategy in managing sustainability, operational and technological aspects to achieve sustainable financial performance.

This study aims to analyze land tenure conflicts in Bontula Village, Gorontalo Regency, and evaluate the implementation of the Land Reform Object (TORA) scheme in resolving these conflicts. The conflict arises from overlapping land ownership claims between local communities and the government, often exacerbated by a lack of socialization and policy transparency. A qualitative approach was used, with in-depth interviews, participatory observation, and document analysis. Data was collected from 30 respondents, including local communities, village officials, and stakeholders such as the BPN and KLHK. The findings show that most of the Bontula community is unaware of the TORA scheme, leading to difficulties in claiming land rights. Although the TORA scheme has the potential to improve community welfare through land legalization, its implementation faces challenges due to inadequate coordination and transparency. The study recommends increased socialization, transparency, and active community participation in TORA implementation to reduce conflicts and achieve the desired outcomes.

This research explores the digital transformation in Islamic philanthropy, particularly through the optimization of zakat and waqf management using Islamic fintech. The digital economy and fintech present significant opportunities to enhance the efficiency and transparency in collecting and distributing Islamic philanthropic funds. By leveraging modern financial technology, zakat and waqf can be managed more effectively, ensuring precise and accountable distribution. The study also emphasizes the importance of Islamic financial literacy in supporting public participation in the digital economy. The findings show that integrating fintech in zakat and waqf management not only improves transparency and efficiency but also strengthens public trust in the Islamic financial system. Therefore, this research suggests further development of Islamic fintech technologies and enhanced educational programs to support the growth of Islamic philanthropy in the digital era. The research further emphasizes the necessity for comprehensive financial education programs and easily accessible information to enhance Islamic financial literacy among the broader public. Collaborative efforts between the government, financial institutions, and educational bodies are crucial to developing and promoting fintech solutions that comply with Sharia principles. Integrating technology into Islamic philanthropy not only optimizes fund management but also contributes to broader social and economic development goals by supporting more inclusive and sustainable growth. Consequently, Islamic fintech holds immense potential to revolutionize the management of zakat and waqf, fostering a more resilient and trusted financial ecosystem within the Muslim world.

E The integration of Environmental, Social, and Governance (ESG) principles into e-procurement systems offers a pathway to achieving sustainable public procurement in Indonesia. This study explores relevant ESG criteria and formulates strategies to enhance the capacity of procurement personnel in implementing these principles. The findings highlight the importance of incorporating environmental criteria such as energy efficiency, eco-friendly materials, and waste management; social criteria like labor standards compliance, local MSME empowerment, and gender equality; and governance criteria including transparency, anti-corruption, and tax compliance. While e-procurement provides a digital platform to improve efficiency and transparency, challenges such as limited awareness, capacity gaps, and the absence of specific ESG guidelines hinder effective implementation. To address these issues, the study proposes strategic measures, including the development of ESG-based evaluation systems, comprehensive training programs for procurement personnel, and robust monitoring frameworks. These initiatives aim to align procurement practices with the principles of Sustainable Public Procurement (SPP), ensuring that procurement contributes to environmental sustainability, social equity, and better governance. By overcoming existing barriers and fostering collaboration among stakeholders, Indonesia can position itself as a leader in sustainable procurement practices. This research provides practical recommendations to integrate ESG into procurement systems, paving the way for a more accountable, equitable, and sustainable procurement framework.

This study aims to identify and analyze the barriers to blockchain technology adoption within the halal supply chain, focusing on insights from manufacturers and regulatory authorities. Using a library research approach, the study synthesizes existing literature and relevant case studies to explore key challenges, including technological readiness, regulatory constraints, cost implications, and stakeholder collaboration. The findings reveal that lack of awareness, inadequate infrastructure, and misalignment of regulatory frameworks significantly hinder blockchain integration in halal supply chains. These insights underscore the need for enhanced education, policy harmonization, and investment in technology to facilitate adoption. The study’s implications highlight pathways for stakeholders to overcome these barriers, thereby enhancing transparency and trust in the halal supply chain.

This study aims to analyze how internal control and ownership structure influence the quality of consolidated financial statements in public companies in Indonesia. The research adopts a literature review approach to analyze the impact of internal control and ownership structure on the quality of consolidated financial statements in public companies. Data was obtained through relevant secondary literature, such as academic papers, books, and research reports related to the impact of ownership structure changes on the consolidated financial statements of companies in Indonesia. The researcher conducted a literature search through online databases, such as Google Scholar, using relevant keywords and only considering trustworthy and relevant findings. The researcher also expanded the review by considering various perspectives to gain a more comprehensive understanding. The results of the study are divided into several main sections, including the quality of financial statements, consolidated financial statements, and the impact of internal control and ownership structure on public companies. The study concludes that strong internal control has a significant positive impact on the quality of consolidated financial statements, acting as a mechanism to prevent fraud and maintain the integrity of financial data. Strict controls improve compliance with accounting standards, making the reports more transparent and reliable. In addition, institutional ownership has been proven to have a significant positive impact on the quality of financial statements, as it encourages transparency and external oversight. However, managerial ownership does not show a significant impact, indicating that the incentives from managerial stock ownership are not strong enough to influence the improvement of financial statement quality.    

Understanding the life journey of the Prophet Muhammad SAW is the core of the history of the development of Islamic economics. Islamic economics is characterized by the principles of justice, transparency, and the prohibition of usury. After that, the development of Islamic economics continued through various dynasties and civilizations, which integrated Islamic values into trade and investment practices. This study intends to examine the factors that contributed to the development of Islamic economics and its place in the contemporary global economic system. The economic system from the time of the Prophet Muhammad to the current Islamic finance era is examined. The rise of Islamic financial institutions and financial products that adhere to Islamic law in the modern era demonstrates how Islamic economics has adapted to the challenges of the times.

The rapid development of the financial technology (fintech) industry has brought various innovations in financial services, but also poses challenges related to conflict resolution between users and service providers. This study aims to analyze the user experience in resolving disputes through fintech platforms, with a focus on the effectiveness of existing dispute resolution mechanisms. The method used in this study is a qualitative approach with in-depth interviews with active users of fintech platforms who have been involved in disputes. The results of the study show that although fintech platforms provide various channels for settlement, such as mediation or arbitration, many users complain about transparency, complexity of procedures, and unclear information regarding their rights and obligations in the process. In addition, the trust factor in third parties involved in the settlement is also a major issue. These findings provide insight into the need to improve the resolution system by improving communication between fintech service providers and users, as well as clarifying settlement procedures to create a better user experience. This study is expected to contribute to the development of policies and regulations related to dispute resolution in the fintech sector. The abstract above includes the background of the problem, research objectives, methods used, research results, and contributions from the research. You can adjust the content or focus of the research based on the specific focus you want to emphasize in your analysis.  

Factors affecting tunneling incentives and bonus mechanisms in corporate transfer pricing decisions are analyzed in this study. The motivation to place capacity from a branch office to a head office is called tunneling incentives, which will be influenced by transfer pricing decisions. In addition, the way managers determine transfer prices can be influenced by the bonus mechanisms implemented in the company. A qualitative descriptive method with a literature review approach is used in this study. The results of this study show that there is a different relationship between tunneling incentives and bonus mechanisms in transfer pricing decisions, so there is no clear agreement. Important insights into the factors affecting transfer pricing practices are provided to stakeholders by these findings, as well as their impact on the transparency and accountability of financial statements. This study is expected to be used as a reference for further research and provide recommendations for companies in formulating more effective transfer pricing policies. In addition, this study presents detailed illustrations based on existing facts to assist future research by considering tunneling incentives and bonus mechanisms in the context of transfer pricing.