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The VUCA (Volatility, Uncertainty, Complexity, Ambiguity) era has changed the way businesses operate, including in the realm of E-Commerce. These changes raise new challenges, such as intense competition, market uncertainty, and the need for rapid adaptation. In this context, Islamic business ethics offers relevant and adaptive guidance through values ​​such as honesty (ṣidq), justice (ʿadl), responsibility (amānah), and transparency (shafāfiyyah). This research aims to analyze the application of the Islamic business ethics perspective in E-Commerce operations in the VUCA era. This article uses a qualitative approach, with a library research method to integrate Islamic ethical principles. The research results show that the application of Islamic business ethics can strengthen consumer trust, increase operational stability, and create a sustainable business model amidst uncertainty. This article concludes that the integration of Islamic business ethical values ​​is not only relevant but also provides innovative solutions to answer the challenges of the VUCA era.

This study examines the comparative analysis of customary law and positive law in the context of harmonizing public policy in Indonesia. The main objective is to explore the characteristics of each legal system and their interaction in the formulation of inclusive policies. Customary law, rooted in traditional norms, plays a significant role at the local level, while positive law focuses on formal regulations applied at the national level. Through literature review and analysis, this research identifies key aspects of both legal systems and their contributions to the harmonization of public policy. The findings indicate that the integration of customary law and positive law can strengthen fair and inclusive policies at various levels of governance.

:Pakistan is a developing country. Its transportation infrastructure mainly consists of road network. About 95% passengers and fright is transported using the road network. This high demand on road network is because of the unreliable railway system between the cities. Due to such high demand on road network the accident involvement risk of an individual is much high as compared to developed countries. This study uses a new modeling approach to estimate road safety risk for WTP.  A correlated random parameters Tobit model (heterogeneity-in-mean) is integrated with machine learning (Decision tree).  The decision tree categorizes higher-order interactions, while the model captures unobserved correlations and heterogeneity. The framework examines WTP determinants using a representative sample of 3178 road users from Pakistan. The model estimates WTP for different (fatal and severe injury) risk reductions to monetize road traffic crash costs. Results show maximum respondents are willing to support safety improvement policies. The model reveals significant WTP heterogeneity linked to perceptions of road safety and accident risk. Systematic preference heterogeneity emerges through higher-order interactions, offering insights into WTP relationships. Marginal effects highlight varying sensitivities to explanatory variables, quantifying their impact on WTP probability and magnitude. The framework provides two key contributions. It identifies public WTP determinants, emphasizing heterogeneous effects. It also helps in prioritization safety policies by understanding public sensitivity to WTP. The insights further emphasizing on the importance of road safety interventions to the specific socio-economic profiles of road users. This study offers a significant contribution to road safety improvement by providing valuable recommendations for policy makers. By integrating detailed socio-economic factors, it also addresses the urgent need for targeted traffic safety interventions in Pakistan. These findings are expected to aid policymakers and stakeholders in developing effective strategies to enhance road safety and reduce the accident involvement risk effectively.

Modern cellular tissues have evolved into cell tensegrity structures, where cell strength and stability are established through supportive interactions. Tensegrity improves the efficiency of frequency spectrum use and signal quality in cellular networks. Research shows miRNAs play an important role in the regulation of gene expression in the immune system, providing new insights into the complexity of modern biological systems. Structural Design of Cellular Tissues involves computer simulation studies and laboratory experiments on cell tensegrity. Immune Regulation by MicroRNAs includes analysis of MiRNA gene expression and functionality using technologies such as microarrays and high-throughput sequencing. Data Integration includes identifying microRNA gene targets and understanding transcriptional regulation through methods such as reporter gene assays and Chromatin Immunoprecipitation to predict cellular responses in clinical scenarios. The complex interplay between cellular tensegratas mechanisms and immune regulation by microRNAs shows how widespread their interactions are in human biological systems. The cellular tensegratas structure helps improve intercellular communication, while immune regulation by microRNAs ensures the body's proper response to pathogens. Recent research on microRNAs has exposed their role in the development and function of mammalian immune cells. MiRNAs play an important role in the development and function of mammalian immune cells. The complex interactions between cellular tensile mechanisms and immune regulation by microRNAs demonstrate how structural and functional integration can improve the performance of human biological systems. Integration of these data provides a complete picture of the complexity of modern biological systems and their clinical implications in the diagnosis and treatment of immunological diseases.

This study explores the integration of mathematical and English language skills in the education of Generation Alpha, particularly in the context of Society 5.0. Using a Systematic Literature Review (SLR), the research analyzes existing literature to examine the role of these skills in shaping the future educational landscape. The findings suggest that both mathematical and English language skills are crucial for preparing students for the challenges of a technology-driven society. However, challenges such as gaps in educational resources and the digital divide persist. Opportunities arise from leveraging technology to enhance both subjects simultaneously, and project-based learning methods have shown promise. Furthermore, these skills are increasingly vital in the context of Society 5.0, where digital transformation, artificial intelligence, and technological advancement are central. This paper concludes by emphasizing the importance of integrating mathematical and English language skills to ensure that Generation Alpha is adequately prepared for future societal needs.

The main role of Suku Badan Kesbangpol is to facilitate the coordination and integration of national and political activities so that the goal of building community harmony can be realized more effectively and efficiently through empowering the role of Suku Badan Kesbangpol. The effectiveness of the organization in this study uses 3 (three) indicators, namely based on goal achievement, integration and adaptation. The purpose of this study is to determine and analyze the effectiveness of Suku Badan Kesatuan Bangsa and Politik in maintaining religious harmony in East Jakarta and also to determine and analyze what factors are supporting and inhibiting it. The research method used is a descriptive method with a qualitative approach. Determination of informants in this study used a purposive sampling technique. The effectiveness of Suku Badan Kesatuan Bangsa and Politik can still be said to be ineffective. This is because the three indicators used to measure this effectiveness have not been fully achieved. The three indicators are goal achievement, integration and adaptation. The achievement of goals carried out by Suku Badan Kesatuan Bangsa and Politik can be said to be effective because it goes through a series of processes in achieving goals. The integration indicator is still less effective, this can be seen from the occurrence of several conflicts that are still occurring in East Jakarta. The National Unity and Politics Agency is still not effective in countering the SARA issues that occur, meaning that the socialization carried out still needs to be improved. In the adaptation indicator, it is known that the East Jakarta National Unity and Politics Agency has been able to align various changes that occur in society, meaning that this adaptation indicator can be said to be effective.

The application of the Behaviorally Anchored Rating Scale (BARS) method in employee performance assessment has been shown to increase the objectivity and accuracy of evaluations in various organizations. The BARS method assesses performance based on specific behaviors related to a particular task, thereby reducing subjectivity in assessment. Recent research by Hia et al. (2024) shows that the integration of the BARS method with a web-based system can facilitate the process of assessing and reporting employee performance. In this study, the BARS method was applied to identify factors that affect employee performance, while the web-based system helped to summarize assessment data efficiently. In addition, research by Rouza and Yanto (2020) at Pasir Pengaraian University developed a web-based Employee Performance Assessment Information System (SIPENTAJA) using the BARS method. This system makes it easier for leaders to assess and report employee performance quickly and accurately. Thus, the application of the BARS method integrated with a web-based system at di PT XYZ, Indonesia, is expected to increase the objectivity of employee performance assessments,facilitate the evaluation process, and support better decision making in human resource management.

This study aims to analyze factors that influence fraud disclosure . Fraud, or fraudulent acts, have become a significant problem in various sectors in Indonesia, especially with the dominance of corruption cases. This widespread corruption has a negative impact on the country's economy and public trust in institutions. Previous studies have shown that forensic audits, with an analytical approach to financial evidence, and investigative audits, which focus on thorough investigation procedures, significantly contribute to fraud disclosure. The professionalism of auditor judgment plays a role in ensuring that audit decisions are based on accurate analysis, while auditor independence is important to maintain integrity and objectivity in carrying out audits. In addition, internal control helps prevent and detect fraud early on. This study uses a qualitative method with a literature review approach sourced from trusted journals and scientific publications. The results of the study show that the integration of these factors can increase the effectiveness of fraud disclosure. These findings also emphasize the importance of implementing modern technology, such as big data analytics and artificial intelligence, to strengthen the audit system. The conclusion of this study suggests the importance of a combination of various audit elements to support better organizational oversight. The results of this study indicate that forensic audits, investigative audits, professional judgment, auditor independence, and internal control have a positive effect on fraud disclosure.

In Indonesia's correctional system, correctional institutions play a vital role, particularly in educating offenders, including juvenile offenders. Juvenile offenders are individuals under 17 years of age or those who do not yet possess an ID card, commonly referred to as children. Since children are in their developmental stage and are vulnerable to environmental influences that may worsen their psychosocial condition, rehabilitation often poses significant challenges for them. Therefore, correctional institutions are responsible for providing training that encompasses rehabilitation, social reintegration, and punishment. In this context, the rehabilitation process aims to fulfill the rights of children in correctional facilities, including access to formal and non-formal education, life skills training, and psychological counseling. The objective of this training is to equip children with the necessary skills to reintegrate into society after serving their sentence. Moreover, correctional institutions also play a role in fostering a sense of responsibility and self-esteem in juvenile offenders, enabling them to become active and positive members of society. The purpose of this study is to examine how correctional institutions contribute to the rehabilitation of juvenile offenders and the challenges faced in implementing rehabilitation programs that align with children's rights. The research findings reveal that, despite efforts by correctional institutions to implement various rehabilitation programs, such as education, skills training, and psychological counseling, there is still much to be improved.    

Health centers have an important role in providing effective and efficient health services to the community. However, the problem of long and unorganized queues often hinders the quality of service. This study aims to design and implement a web-based queue management system at the Stabat Lama Health Center. The methods used include system requirements analysis, database design, and software development. This system allows patient registration, queue number retrieval, and automatic patient calling, thereby reducing waiting time and increasing operational efficiency. The implementation results show that this system is able to create a more orderly service flow, minimize errors in the queuing process, and increase patient satisfaction. With the integration of information technology, this system is expected to support the transformation of more modern and responsive health services.

Electronic Health Records (EHRs) have become an important component in the digital transformation of the healthcare system in Indonesia. However, EHR implementation in many health facilities in Indonesia is still fragmentary and not fully integrated. The main challenges in integrating health data into the national health system are issues of interoperability, data security, and inter-institutional coordination. This study aims to identify and analyze the main challenges in integrating health data from various EHR systems into Indonesia's national health system and its impact on the quality of health services, operational efficiency, and data security. The research method used was a descriptive qualitative approach, which combined literature study and in-depth interviews with experts in the field of health information technology and health policy. A literature study was conducted to identify technical, operational, and policy challenges faced in EHR implementation in Indonesia. Expert interviews were used to validate the findings obtained from the literature and provide additional insights into the local context. Thematic analysis techniques were used to organize and interpret the data. The results showed that the lack of common data standards is a major obstacle in the integration of EHR systems in Indonesia.A total of 45% of healthcare facilities adopt HL7 standards, 30% adopt FHIR, and 25% use proprietary systems, leading to the inability to efficiently share data between institutions. In addition, data security issues are also a major concern, with many healthcare facilities yet to implement adequate security protocols. Limited coordination between health institutions also hinders wider integration. Nonetheless, EHR integration has the potential to improve operational efficiency, with up to 25% reduction in administrative time in institutions that have integrated their systems.

This article discusses the phenomenon of prosumption and commodification in the context of online media platforms. By leveraging digital technology and the internet, online media not only transforms the patterns of information consumption but also involves audiences in the content production process. This phenomenon creates a new form of capitalism, known as prosumer capitalism, where the boundaries between producers and consumers become blurred. Online media exploits user-generated content without providing adequate compensation, turning it into a commodity that supports media operations. The commodification process involves content, audiences, and workers through various strategies, including clickbait, social media integration, and community-based marketing. This article highlights the social, economic, and exploitative impacts of these practices while emphasizing the potential for further transformation with the advancement of digital technology.

The XYZ Health Center faces challenges in managing the outpatient registration process manually, often resulting in long queues, extended waiting times, and data inaccuracies. To address these issues, this study aims to design and develop an Android-based outpatient registration application. The application is intended to simplify the registration process for patients, allowing them to register for visits without needing to visit the health center in person, while also enabling healthcare staff to manage patient data more efficiently. The methodology employed in this study includes requirements analysis and system design using the Unified Modeling Language (UML). The application features online registration, doctor schedules, visit reminder notifications, and patient data management. This study concludes that the Android-based application can serve as an effective and efficient solution for improving health center services. Further development is recommended to enable integration with other healthcare systems.

Abstract: This study aims to analyze the PAI integration learning model with identity elements (clean and healthy living) in group B students. The research used a qualitative approach with a case study research type. The research location was in ABA 7 Karangjati Kindergarten, Blora Regency, with 33 student informants and two teachers. Data collection techniques through observation, interviews, and documentation. The data validity test used a credibility test where this study used triangulation. Data analysis techniques used data condensation, data presentation, and drawing conclusions. The results of the study showed that the application of PAI integration learning with identity elements (clean and healthy living) increased students' awareness of environmental cleanliness, both at school and at home. In addition, changing 90% of student behavior in terms of cleanliness, students have thrown garbage in its place, picked up scattered garbage, rearranged what has been used when playing, studying, and so on. They have a sense of responsibility for themselves and the surrounding space. In this activity, 20% of teachers or parents continue to remind their children to maintain cleanliness in order to live a clean and healthy life.

This article discusses the application of deductive and inductive methods in management, which are relevant in facing modern business challenges. Deductive methods, which move from general principles to specific cases, are used to confirm decisions based on established theories, whereas inductive methods, which move from specific observations to generalizations, allow the formation of new theories based on empirical data. These two methods have complementary advantages and disadvantages; deductive excels in efficiency and systematic logic, but is limited to initial premises, while inductive offers flexibility in understanding complex situations, although it risks producing less valid generalizations. The integration of deductive and inductive methods can provide a holistic approach, helping organizations make decisions that are evidence-based, adaptive, and relevant to specific contexts

PT Jadi Kaya Raya Bersama, founded in 2024 in Banyumas, Indonesia, focuses on providing reliable financial recording solutions for Micro, Small, and Medium Enterprises (MSMEs) through fintech-based applications. The platform is designed to support transaction recording, financial monitoring, and reporting processes to improve MSME financial management. Despite its significant potential, several technical issues have hindered the application’s performance and service quality. Key problems identified include disruptions in the WhatsApp Bot API, user authentication errors, and the lack of integration with banking systems and digital wallet services. These challenges affect transaction recording accuracy, operational efficiency, and the security of user financial data. To identify the root causes of these issues and propose appropriate solutions, a system audit was conducted using the COBIT framework as a governance and management evaluation tool. The audit process involved assessing system performance, control mechanisms, and IT service management practices. The results indicate that API disruptions were primarily caused by network instability and configuration errors, which led to interruptions in automated transaction recording services. Meanwhile, authentication problems were associated with weak login mechanisms and insufficient identity verification processes. In addition, the application’s inability to integrate with banking and e-money services created limitations in transaction synchronization and reduced overall user convenience. Based on these findings, several strategic recommendations are proposed. These include optimizing API performance, strengthening authentication systems through the implementation of Two-Factor Authentication (2FA), and developing integration capabilities with banking institutions and digital wallet platforms. The implementation of these improvements is expected to enhance system efficiency, data security, and service quality. Ultimately, strengthening the fintech application’s performance will support MSMEs financial management and contribute to sustainable digital economic growth in Indonesia.

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 research aims to develop the company website PT. Rantangin Digital Indonesia uses the latest technology, namely Next.js and Tailwind CSS. This website development was carried out to increase visibility and user experience in accessing the services offered by the company. Next.js was chosen as the development framework because of its ability to build fast, scalable and SEO-friendly web applications, while Tailwind CSS was used to speed up the interface design process with a flexible and responsive utility-first approach. The development method used is the Waterfall method, which consists of planning, design, implementation, testing and maintenance stages. The development results show that the website built has succeeded in fulfilling the company's goals of providing a digital platform that is easy to access, responsive on various devices, and has optimal performance. By using Next.js and Tailwind CSS, website development can be done efficiently and effectively, and provide a better user experience. Recommendations for further development include integration with content management systems and analytical features for monitoring website performance.

The Electronic Medical Record Information System (RME) is an information technology solution used to manage patient medical record data digitally, replacing manual recording systems that are prone to errors and data loss. This report discusses the design and implementation of the Electronic Medical Record Information System (RME) at the Community Health Center, which aims to increase efficiency, accuracy and security in managing patient medical records. This system includes recording medical data, treatment history, diagnosis, drug prescriptions, as well as integration with other health service systems. With RME, the medical service process at the Community Health Center is expected to be faster, more transparent and organized. This research uses a web-based system development method with database-based programming, which allows medical record data to be managed centrally and easily accessed by authorized medical personnel. The results of implementing this system show a significant increase in speed of service as well as a reduction in administrative and medical errors.  

Local wisdom plays an important role in education, especially in shaping students' characters in accordance with the nation's cultural values. This study aims to examine the integration of local wisdom Sedekah Bumi in achieving the Pancasila Student Profile (P5) in elementary schools. Sedekah Bumi, as a local tradition rich in cultural values, can be an effective medium in shaping students' characters in accordance with Pancasila values. The research method used is literature study and qualitative research with a descriptive approach. The results of the study indicate that the integration of Sedekah Bumi in the elementary school curriculum can improve students' understanding of Pancasila values, such as mutual cooperation, social concern, and love for the environment. This implementation also supports the achievement of P5 which includes believing and being devoted to God Almighty, global diversity, mutual cooperation, independence, critical thinking, and creativity.