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This research aims to identify the role of internal auditors, accountability, transparency, and how technology can be used to improve the effectiveness, benefits and risks of internal audits. The extent to which technology changes, artificial intelligence, and the tools offered by these technologies will impact the future of internal audit. This research method uses qualitative data collection methods, using literature observations carried out by researchers and practitioners. This research was carried out using the LR (Literature Review) method, which was carried out in several stages: First, the author researched journals using keywords such as 'Digital Technology', 'Artificial Intelligence', 'Internet of Things'. “Internal Control” and “Internal Audit” The author has conducted research using electronic databases such as Google Scholar, Semantic Scholar, Scopus, Publish Or Perish, Scispace and many other websites. This research is an important tool that provides information about technological changes and technical intelligence that are critical to the future of the audit profession and offers various suggestions for improving the efficiency and effectiveness of audit professionals' work. Therefore, this study suggests future research to investigate changes and increase knowledge.    

This study aims to examine the impact of artificial intelligence (AI) on business transformation in the digital era. AI has been widely used in various fields such as manufacturing, economy, education, services, finance, and marketing. This article reviews both the positive and negative impacts of AI, as well as the challenges and barriers in its implementation. Using qualitative research methods and case studies, this study identifies the benefits and advantages of AI and provides recommendations for companies in integrating AI into their business processes.

In the face of the digital era's rapid evolution, human resource planning has become increasingly crucial for organizations to maintain competitiveness and sustainability. This abstract explores strategic human resource planning (HRP) as a pivotal approach to navigating the complexities posed by digital transformation. The advent of digital technologies has revolutionized industries, requiring organizations to adapt swiftly to remain relevant and efficient. Strategic HRP involves aligning workforce capabilities and organizational goals with the demands and opportunities presented by digital advancements. Key considerations include forecasting future workforce needs, identifying critical skill gaps, and implementing robust talent acquisition and development strategies. Moreover, effective HRP entails leveraging data analytics and predictive modeling to anticipate HR requirements and optimize workforce planning initiatives.The challenges of the digital era necessitate proactive measures in talent management, such as upskilling current employees and recruiting digitally savvy talent. Organizations must foster a culture of continuous learning and adaptability to thrive in a digitally disrupted environment. Strategic HRP also encompasses developing agile HR policies and practices that can accommodate rapid technological changes and evolving employee expectations. Furthermore, integrating technologies like artificial intelligence and automation into HR processes can streamline operations and enhance decision-making capabilities.In conclusion, strategic human resource planning is indispensable for organizations seeking to harness the opportunities presented by the digital era while mitigating its inherent challenges. By prioritizing agility, foresight, and innovation in HR practices, organizations can build a resilient workforce capable of driving sustainable growth and competitive advantage in the digital age.    

This study explains the using innovative technologies in the process of teaching maritime English. English is always important in Maritime, especially in using innovative technologies such as: robotic technology, Artificial Intelligence (AI), networked sensors, advanced monitoring system, and blockchain technology. In teaching Maritime English, the maritime sector needs English as a language in communication medium to promote understanding between the teachers and students. The Maritime Communication Program helps maritime industry professionals to communicate better in English and across cultures. Through a research approach qualitative descriptive, to get the innovative technologies in teaching Maritime English. By using the theory of Standards of Training, Certification and Watchkeeping for Seafarers (STCW). The results in this study are developed business English course for the shipping industry and other maritime sectors, help professionals with different nationalities and cultural backgrounds communicate effectively and with ease. This is imminent for safety reasons, but it also supports companies that employ people from all over the world maintain main quality standards in a very dynamic and competitive environment.

Industrial revolution 4.0 is a continuation of the industrial development process that is taking place. Progress in this era is marked by the integration of Cyber ​​Physical Systems (CFS), industrial wireless networks, and other supporting technologies. Utilization of artificial intelligence, robotics and the Internet of Things (IoT) to create interconnected intelligent systems. With the existence of intelligent systems and smart machines that are connected to each other, automation, blood exchange in the production process, combining physical connection networks with cloud computing through increasingly sophisticated internet connectivity has implications for people's daily lives. Advances in information technology have brought many changes to society's daily life. The use of information technology has become a digital culture in today's society. The aim of this research is to answer the research question, namely to find out the application of digital culture in several fields including organizations, the social sector and the educational sector. And how to implement digital culture in this field, whether using applications, social media and information technology devices. This research method uses a Systematic Literature Review, by looking for journal articles and proceedings published between 2020 and 2024. The mapping results show that digital culture is widely applied in the organizational, social and educational fields by implementing applications, social media and technological devices. information.  

The advancement of Artificial Intelligence (AI) has brought about significant changes in various industries, including public relations (PR) practices in companies. This research aims to explore the implementation of AI in corporate PR activities in Indonesia. Using a case study approach with in-depth interviews with PR practitioners from three major companies, this research reveals how AI is being used to optimise PR functions. The findings show that AI is primarily used to accelerate media and sentiment analysis, facilitate social media content management, and enhance personalisation and automation in marketing communications. However, there are still limitations to the implementation of AI due to resource constraints and regulatory factors. This research contributes to a better understanding of AI adoption in corporate PR practices in Indonesia and its future development potential. By examining real-world cases, it provides valuable insights into the opportunities and challenges associated with using AI for strategic communication efforts in an emerging market context.

Utilization of Artificial Intelligence-Based Paraphrasing Improves Efficiency of Student Assignment Completion in Surabaya. In this era of over-evolving technology, artificial intelligence technology (AI) has made significant contributions in various fields, including education. One potential implemantation of artificial intelligence technology is an automated AI-based online paraphrasing tool in education 4.0 era. This research aims to examine the effectiveness of using AI-based online paraphrasing in improving the efficiency of student assigntment completion in Surabaya. The research metodolgy involved a survey with student from various universities in Surabaya with a descriptive approach technique. The results show that the use of AI-based online paraphrasing tools can significantlu reduce the time needed to complete assignments without reducing the quality of the content. This tools helps students to understand the material, develop writing skills, and avoid plagiarism. This research result is expected to encourage the use of digital technology in the learning process, which is expected to improve academic productivity. Thus, AI-based online paraphrasing tools can be part of a more modern and effective learning strategy.

Artificial intelligence is one of the most talked about technologies today. The advanced technology that allows computers to mimic human behaviour is what defines artificial intelligence. Advanced technology that allows computers to mimic human behaviour is at the core of artificial intelligence. The utilisation of this technology is widespread in all industries around the world. The purpose of this research is to find out how influential the advancement of AI Technology is on the insight of the archipelago. The method used is a qualitative method that emphasises qualitative information data. Qualitative research method is a research method that focuses on understanding a social phenomenon that occurs in society. The result of this discussion is that the development of the times has made technological advances increasingly sophisticated. Technology can facilitate the quick and easy acquisition of information about history, culture, values, and the latest national developments. Technology understands the diversity and uniqueness of each country, so it is expected to give birth to a spirit of solidarity to achieve common progress.

This article discusses the socialization n of interactive media utilizing Canva, enhanced with Artificial Intelligence (AI), at SMA Negeri 6 Central Maluku. The initiative aims to modernize the educational tools available to teachers and students, promoting a more engaging and effective learning environment. Canva's AI-driven features facilitate the creation of dynamic and visually appealing educational content, making complex concepts easier to understand. The socialization process involved training sessions for teachers and interactive workshops for students, highlighting the practical applications of AI in education. The feedback from participants indicated a significant improvement in both teaching methodologies and student engagement. This project demonstrates the potential of AI-based tools in transforming traditional educational practices, paving the way for future innovations in the field of education.

This article discusses the importance of building an e-commerce ecosystem that supports the growth of Micro, Small and Medium Enterprises (MSMEs). In an era of increasingly rapid digitalization, MSMEs need to adopt e-commerce platforms to expand their market reach and increase their competitiveness. However, to achieve sustainable growth, a strong and sustainable e-commerce ecosystem needs to be built. In this article, the author identifies the opportunities that exist in building an e-commerce ecosystem that supports MSMEs. One of the main opportunities is access to a wider global market, which can open the door for MSMEs to sell their products to customers around the world. In addition, e-commerce platforms also provide opportunities for MSMEs to utilize new technologies such as artificial intelligence and data analytics to improve operational efficiency and decision making.    

This article discusses the Industrial Revolution 4.0 and how it impacts the world economy and society. Explains how new technologies such as artificial intelligence, blockchain technology, and the Internet of Things (IoT) have changed manufacturing systems, business operations, and human-machine interactions. Apart from that, it also discusses the social impacts arising from the Industrial Revolution 4.0 and how technological advances have influenced workplace relationships, social relationships and society in general. In addition, this paper discusses the future of education and labor in the Industrial Revolution 4.0 era. The aim is to provide readers with a broad understanding of the Industrial Revolution 4.0 and understand its deep implications, as well as consider the challenges and opportunities that lie ahead.

. ChatGPT is one of the growing innovations in artificial intelligence (AI) technology in the field of education, aiming to assist humans in finding information and completing work efficiently. However, students' lack of understanding of the positive uses and benefits of ChatGPT as a self-learning medium results in low adoption rates and underutilized learning potential. Therefore, this study aims to understand the level of acceptance and the impact that influences students in adopting ChatGPT technology so that it can provide direction and recommendations for schools to increase their self-learning awareness through the utilization of AI. The study used a quantitative approach and interviews with public high school students with the construction of the UTAUT 2 model as a framework. The population of public high school students was 3,405, probability sampling was used as the sampling method then the data was processed using SEM analysis using SmartPLS 3.2.9 software.

Background: Additive manufacturing (AM) requires reliable and efficient defect detection mechanisms to ensure structural integrity and product quality, yet conventional inspection approaches remain time-consuming and often unsuitable for real-time industrial deployment. Objective: This study aims to develop and experimentally validate an artificial intelligence based vision inspection system capable of accurately detecting surface defects in AM components. Methods: A Convolutional Neural Network (CNN) architecture utilizing pretrained backbones (ResNet and EfficientNet) was implemented with a transfer learning strategy and data augmentation techniques. High-resolution AM surface images representing porosity, cracks, and layer misalignment were used for training and evaluation. Model performance was assessed using Accuracy, Precision, Recall, F1-score, and mean Average Precision (mAP), and comparative benchmarking was conducted against traditional machine learning models such as Support Vector Machine and Random Forest. Results: The proposed CNN-based models significantly outperformed conventional approaches, achieving up to 95.1% Accuracy and 92.8% mAP. The EfficientNet backbone demonstrated superior generalization capability, particularly in balancing Precision and Recall, indicating robust defect detection performance across multiple categories. These findings confirm that AI-driven inspection frameworks provide scalable and reliable quality assurance solutions for advanced manufacturing environments.

The rapid advancements in Artificial Intelligence (AI) have raised significant ethical concerns across various sectors, necessitating the need for robust ethical frameworks to guide their development and implementation. This study explores the intersection of AI ethics and Islamic law, focusing on how Maqāṣid al-Sharīʿah, the higher objectives of Islamic law, can be applied to AI governance. By examining key Islamic principles such as justice, transparency, privacy, and human dignity, the study investigates how these values can provide a moral compass for addressing AI-related ethical challenges, such as algorithmic bias, privacy violations, and the erosion of human autonomy. The Maqāṣid al-Sharīʿah framework offers a proactive and vision-oriented approach, prioritizing societal well-being while ensuring the alignment of AI technologies with Islamic moral standards. Unlike traditional Islamic legal responses, which are often reactive and case-specific, the Maqāṣid approach promotes the anticipatory evaluation of technologies, emphasizing the need for a balance between technological innovation and ethical responsibility. The paper also discusses potential solutions to bridge the gaps between global AI ethics frameworks and Islamic ethical standards, including interdisciplinary collaboration and the development of hybrid regulatory models. Additionally, it highlights the need for continuous updates to Islamic legal frameworks to address emerging technological issues, ensuring that AI systems are ethically sound, Shariah-compliant, and beneficial to society. This study aims to contribute to the growing discourse on the ethical implications of AI from an Islamic perspective, offering insights into how Islamic law can play a crucial role in shaping the future of AI governance.

With the rapid development of technology, its use has expanded to all sectors, including education. Artificial Intelligence (AI) plays an important role in providing innovative solutions, mimicking human intelligence, and potentially replacing human roles in several functions. In education, AI has proven to enhance learning motivation and active student participation. YouChat, an AI chatbot based on GPT-3.5, is used as a learning assistant offering features such as answering questions and providing idea suggestions. Observations and literature studies show that this application has great potential to improve students' learning experiences. This thesis aims to evaluate the acceptance of the YouChat application on students' learning experiences in public higher education institutions in Surabaya using the Technology Acceptance Model (TAM). Data were collected from 399 students and processed using the SEM-PLS technique with SmartPLS 3.2.9 software, including outer model, inner model, and hypothesis testing. The thesis results show that perceived enjoyment and perceived informativeness significantly affect attitude, which in turn affects the intention to use. The variable trust also moderates the effect of perceived informativeness on attitude. This thesis provides insights into students' acceptance of the YouChat application in their learning process as an evaluation for improvement, development, and enhancement for both YouChat and educational institutions.

The rapid transformation of higher education driven by the advancement of digital technologies and the COVID-19 pandemic has accelerated the adoption of online learning platforms across universities worldwide. This study investigates the relationship between the use of online learning platforms, academic performance, and student engagement among university students. Using a cross-sectional survey design, data were collected from students actively participating in online learning environments to analyze how frequency of platform use influences academic outcomes and engagement levels. The results reveal a positive correlation between online learning engagement and academic performance, indicating that students who consistently participate in live sessions, complete assignments, and interact with peers and instructors achieve better academic results. Cognitive and behavioral engagement were found to be the most influential factors contributing to improved learning outcomes, while emotional engagement played a supportive role in maintaining motivation and persistence. Despite these benefits, several challenges were identified, including social isolation, limited face-to-face interaction, and technological barriers that hinder full participation. Comparisons with traditional learning environments highlight that online platforms provide greater flexibility and personalized learning opportunities but lack the immediacy of in-person interaction. Furthermore, differences between local and international contexts underscore the role of infrastructure and institutional readiness in ensuring equitable online learning experiences. The study concludes that effective integration of technology, instructor presence, and collaborative tools can enhance engagement and academic success in digital learning environments. Future research should explore long-term impacts, including the role of gamification and artificial intelligence in sustaining motivation and improving educational outcomes.

The development of AI is having a significant impact on education. AI applications are designed to improve student understanding, but their implementation faces challenges that affect user acceptance. Initial research with the UTAUT2 model in public high schools showed that only hedonic motivation, habit, facilitating conditions, and behavioral intention had a significant influence on application acceptance and use. Therefore, this study will use a simplification model that focuses on significant variables, namely hedonic motivation (HM) and habit (H) on behavioral intention (BI), as well as facilitating conditions (FC), habit (H), and behavioral intention (BI) on use behavior (UB). This study is expected to provide in-depth insight into the important factors that influence the acceptance and use of AI applications in learning, as well as provide practical contributions to improve the implementation of learning technology in high schools.

Amidst the rapid advancement of artificial intelligence (AI), the need for effective integration within IT Governance becomes increasingly vital. In this context, the research background highlights the complexity and dynamics hindering the efficacy of IT Governance, while AI holds promise as a solution to these challenges. This study investigates the role of AI in enhancing IT Governance. The research aim is to explore the impact of AI on improving the effectiveness and efficiency of IT Governance through a literature review method. This method will gather and analyze relevant literature sources to gain a comprehensive understanding of AI's role in IT Governance. The findings encompass AI's potential in enhancing decision-making, proactive risk management, process automation, and user satisfaction. However, challenges such as data privacy and organizational cultural changes are also identified. The research implications underscore the need for a planned approach and ongoing evaluation in adopting AI to ensure successful implementation while managing associated risks.

This study aims to determine the adaptation of the use of Artificial Intelligence (AI) to social behavior, academic integrity, readiness to face the world of work, as well as digital literacy and AI ethics among university students. The research approach used is a qualitative approach with data collection through participant observation and in-depth interviews. The research population consists of students who use AI in their learning and daily activities. The results of this study show that the use of AI by university students has a significant impact on social behavior and academic integrity. In terms of work readiness, students felt that AI can help them learn work skills in the digital era. However, this study also revealed that there are some challenges faced by students in using AI.

The implementation of Artificial Intelligence (AI) is a significant concern in the development of learning systems, including the learning of Building Engineering Education students. This research aims to increase the effectiveness of learning for Building Engineering Education students. By using AI concepts and theories defined by John McCarthy, this research analyzes how AI becomes an important tool in creating a learning system that is more adaptive and responsive to student needs. The data collection technique used was a questionnaire to determine the results of the research. The results of this research show that respondents know AI and its role and the majority of respondents also feel helped by AI. AI also faces various challenges, such as further education to overcome various existing challenges by strengthening data security and increasing understanding of AI. Greater awareness and understanding of how AI can be used in education also deserves further attention.