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This study aims to analyze the digital communication strategy of Arrahmah Tour in building pilgrims’ trust through digital media. This research employs a qualitative approach with a case study method. Data were collected through interviews, observation of the company’s official digital media, particularly the website Arrahmah Tour, and documentation of various digital contents such as company profiles, travel packages, pilgrims’ testimonials, and service information. Data analysis was conducted using a descriptive-qualitative technique focusing on identifying patterns of digital communication strategies in building trust. The findings show that Arrahmah Tour implements a digital communication strategy focused on building digital trust through three main elements: information transparency, social proof, and communication consistency. Digital media functions not only as a promotional tool but also as an organizational legitimacy instrument and a mechanism for reducing perceived risk among prospective pilgrims. The company’s website serves as an information hub as well as a primary reference in the decision-making process. Thus, the implemented digital communication strategy significantly contributes to building pilgrims’ trust in the context of high uncertainty within the Umrah travel industry.

This research aims to develop an information system for the Imam Malik Koppe Mosque in Darma Village, Polewali District, Polewali Mandar Regency, utilizing the eMasjid platform as a solution for digitally managing mosque activities. The problem faced was the suboptimal recording of activity data, financial data, and service information for the congregation. The system development method used the Waterfall model, which consists of needs analysis, system design, implementation, testing, and maintenance. The result of this research is a mosque information system capable of presenting information on activities, financial data, reports, and communication between administrators more efficiently, transparently, and accountably. This system is expected to be an effective and user-friendly means of digitizing mosque management.

The smart city concept has emerged as a primary solution to address various global urbanization challenges. However, its implementation in developing countries frequently encounters unique obstacles, such as limited infrastructure, constrained budgets, and varying levels of community readiness. This study aims to identify and analyze the critical success factors for smart city implementation in developing nations using a literature review approach. The research employs a Systematic Literature Review (SLR) method, adapting the PRISMA guidelines. Data collection was conducted by screening scientific articles from leading academic databases published over the last five years. The review results indicate that the success of a smart city in developing contexts does not rely solely on technological advancement. There are four primary dimensions acting as determinants: (1) the governance dimension, encompassing regulatory support and bureaucratic transparency; (2) the technological infrastructure dimension, involving equitable internet access and centralized data integration; (3) the human resources dimension, focusing on the digital literacy of citizens and government apparatus; and (4) the financial dimension, which includes innovative financing models and public-private partnerships. The conclusion of this review emphasizes that cross-sector collaboration and strong leadership commitment remain the most crucial foundations. These findings are expected to provide a strategic reference framework for local governments in designing more sustainable and targeted smart city roadmaps.

In the education system, learning evaluation plays a fundamental role in measuring students' academic competency achievement. This study was designed to comprehensively examine the importance of high-quality learning instruments and the strategic role of assessment frameworks in ensuring the instrument's alignment with the formulated learning objectives. A qualitative, descriptive approach based on a literature review was used. The study's findings indicate that assessment frameworks serve as a framework or blueprint capable of validly and reliably mapping competencies, material coverage, and assessment weighting. Systematic implementation of assessment frameworks has been proven to increase the transparency and accountability of evaluations, while also supporting educators in integrating Islamic values ​​into the context of Islamic Religious Education (PAI). However, its implementation still faces obstacles, including limited teacher competency in developing Higher Order Thinking Skills (HOTS)-based questions, as well as constraints related to time and resource availability.

This qualitative literature review investigates how tax scrutiny influences investor behavior in the cryptocurrency market, with a focus on tax-loss harvesting and wash trading strategies. As governments enhance transparency and enforcement, crypto investors increasingly adapt their behaviors to optimize after-tax outcomes. The review synthesizes recent academic findings that highlight the growing use of legal tax-loss harvesting and the controversial persistence of wash trading, particularly in unregulated exchanges. Evidence suggests that regulatory uncertainty and inconsistent tax treatment across jurisdictions drive strategic investor responses and, in some cases, unintended compliance gaps. This study underscores the need for updated tax frameworks capable of addressing the unique characteristics of digital assets. The analysis contributes to the broader discourse on how taxation shapes market behavior in emerging financial ecosystems

This study aims to analyze the digital communication strategy implemented by the Jakarta Communication, Informatics, and Statistics Office (Diskominfotik) in the dissemination of public information through the @katakotajakarta Instagram account. The research method uses a descriptive qualitative approach with data collection techniques in the form of observation, interviews, and literature studies. The results of the study show that there is a shift in communication patterns from one direction to a more interactive two-way, characterized by the use of visual content, the use of casual language, and systematic content planning. The use of the Reels feature has proven to be effective in increasing audience reach, especially from non-followers. However, the challenges faced include fluctuations in engagement and the risk of information overload that can reduce the effectiveness of communication. This study concludes that adaptive and data-based digital communication strategies are able to increase the effectiveness of public communication and strengthen the relationship between the government and the community. These findings provide practical implications for the management of public communication in the digital era, especially in utilizing social media as an interactive means that support transparency and public participation.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This article aims to analyze the strengthening of the enforcement of the advocate's code of ethics as an instrument in enhancing the professionalism of the legal profession in Indonesia. The main issue examined is how the regulation of the advocate's code of ethics within the Indonesian legal system and the effectiveness of its enforcement in realizing professional standards. This research uses a normative juridical method with a legislative and conceptual approach, based on the analysis of Law Number 18 of 2003 concerning Advocates, the Indonesian Advocate Code of Ethics, and relevant legal doctrines. The research results show that normatively, the regulation of the advocate's code of ethics has a strong and comprehensive legal foundation, encompassing the principles of independence, integrity, confidentiality, and professional responsibility. However, in practice, the enforcement of the code of ethics still faces various obstacles, such as weak supervision, fragmentation of the lawyer organizations, and the suboptimal role of the Honorary Council in upholding professional discipline. This condition creates a gap between norms and implementation, which affects the professionalism of lawyers and public trust. Therefore, it is necessary to strengthen the enforcement of the code of ethics thru regulatory harmonization, increased transparency and accountability, and the strengthening of an ethical culture within the profession. With effective and consistent enforcement, the advocate's code of ethics is expected to function optimally as an instrument for enhancing professionalism and supporting an integrity-based judicial system.

The rapid development of Artificial Intelligence (AI) has brought significant changes to the criminal justice system, particularly in criminal investigations and evidentiary processes, while simultaneously raising complex legal and ethical challenges. Objective: This study aims to analyze the legal implications of the use of AI in criminal investigations, focusing on its benefits, risks, and challenges related to the admissibility of AI-based evidence, as well as the need for regulatory frameworks that ensure fairness, transparency, and accountability. Methods: This research employs a normative qualitative approach through the analysis of legal regulations, a review of legal and technological literature, and a comparative approach across jurisdictions, complemented by case studies of AI applications in law enforcement practices. Results: The findings indicate that AI enhances investigative efficiency through data analysis, crime prediction, and digital forensics; however, it also poses risks such as algorithmic bias, human rights violations, and issues concerning the reliability and transparency of evidence. Furthermore, differences across legal systems result in the absence of uniform standards for the admissibility of AI-based evidence. Therefore, adaptive regulatory frameworks grounded in the principles of fairness, transparency, and accountability are required, along with strengthened human oversight to ensure that the use of AI aligns with the principles of justice and human rights protection.

MSMEs have a strategic role in supporting regional economic growth, but they still face many obstacles in financial management and the preparation of accountable financial statements. Elok Mekar Sari Surabaya MSMEs are one of the business actors that face limitations in the implementation of accounting systems and financial transparency. This community service activity aims to increase the understanding and ability of MSME actors in implementing a simple accounting system and strengthen transparency in business financial management. The method of implementing activities includes initial observation, identification of needs, training in recording financial transactions, assistance in the preparation of financial statements, and evaluation of activity results. The results of the service show an increase in partners' understanding of the importance of systematic transaction recording, separation of personal and business finances, and the preparation of more structured financial statements. In addition, partners are able to implement a simple financial recording system that supports transparency and business decision-making. This activity is expected to increase the accountability of financial management and support the sustainability of the MSME business of Elok Mekar Sari Surabaya.

Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This study aims to analyze the implementation of Good Governance principles—transparency, accountability, participation, effectiveness, efficiency, rule of law, and inclusivity—in public administration services at the Sungai Tabukan Sub-district Office, especially in the Service, Economy, and Social Welfare Section. The method used is a qualitative approach with a case study design through observation, in-depth interviews, and documentation of sub-district officials and service user communities. The data was analyzed through reduction, presentation, and conclusion drawn, and tested for validity by triangulation and member check techniques. The results of the study show that procedural transparency, compliance with SOPs, and administrative accountability mechanisms have been running relatively well, so that services such as SKKM, marriage recommendations, and population documents can be processed openly and can be traced. However, the limitations of human resources, facilities, and digital infrastructure cause the effectiveness and efficiency of services to still be conditional and depend on key actors. Community participation has been facilitated through forums and feedback channels, but it is still dominated by village intermediaries so that the direct involvement of residents is not optimal. In terms of the rule of law and inclusivity, services have been based on regulations and are non-discriminatory, although there are still inequality in access and speed of services between regions. The main supporting factors include leadership commitment, internal work culture, and the existence of SOPs, while inhibiting factors include limited human resources, facilities, and information systems that have not been integrated. It was concluded that the implementation of Good Governance in public administration services in Sungai Tabukan District has been running functionally, but has not been fully consolidated systemically. Therefore, it is necessary to strengthen policies through the digitization of services, increase the capacity of the apparatus, improve facilities, integrate data-based accountability and transparency systems, and expand citizen participation channels to realize more professional, fair, and sustainable public administration service.

Financial losses at several State-Owned Enterprises (SOEs) in Indonesia indicate significant problems in the operational management and governance of state assets. This situation not only impacts SOE business performance but also directly impacts state financial management, including transparency, accountability, and efficient budget utilization. This study aims to analyze the underlying causes of financial losses at SOEs and evaluate their impact on public financial governance in Indonesia. The method used is a literature review examining regulations, SOE financial reports, previous research, government oversight reports, and relevant academic studies. The results indicate that SOE losses generally occur due to weak internal management, decision-making that is not based on data, inefficient costs, poor governance, and inadequate government oversight. The impact on public financial governance can be seen in the increasing burden on state finances and declining public trust in the management of state assets. This study recommends strengthening the implementation of Good Corporate Governance (GCG), increasing transparency and accountability in reporting, utilizing digital technology for oversight, and comprehensive evaluation of the performance of directors and commissioners to support improvements in SOE governance and public finances.

Predictive maintenance (PdM) plays a crucial role in modern industrial systems by minimizing downtime, reducing maintenance costs, and optimizing asset performance. However, many predictive models operate as “black box” systems, limiting transparency and making it difficult for operators to interpret their outputs. This study aims to integrate Explainable Artificial Intelligence (XAI) techniques with Remaining Useful Life (RUL) prediction models to improve both accuracy and interpretability. Various machine learning and deep learning approaches, including Support Vector Machines (SVM), Random Forest (RF), XGBoost, Long Short-Term Memory (LSTM), and Convolutional Neural Networks (CNN), are employed to predict RUL using real-time sensor data from rotating machinery. XAI methods such as SHAP, LIME, and attention mechanisms are applied to provide human-understandable explanations of model predictions. The models are evaluated based on accuracy, Root Mean Square Error (RMSE), and interpretability scores. The results show that XAI-enhanced models outperform traditional approaches in predictive performance while offering greater transparency. These explanations help maintenance engineers better understand the factors influencing predictions, thereby improving decision-making and trust in the system. Nevertheless, the integration of XAI introduces additional computational complexity, which may pose challenges for large-scale industrial implementation. Overall, this study highlights the potential of combining XAI with RUL prediction to develop more reliable, transparent, and effective predictive maintenance solutions.

Technological advancements and the rapid growth of globalization have fundamentally changed the way organizations conduct business activities, creating increasingly complex challenges and opportunities in both local and international markets. Organizations are now required to adapt quickly to changing consumer preferences, technological innovation, market competition, and economic uncertainty. In this environment, economics, management, and accounting have become three essential disciplines that play a crucial role in determining organizational effectiveness and long-term sustainability. Economics helps organizations understand market behavior, pricing strategies, supply and demand conditions, and macroeconomic factors that influence business performance. Management focuses on planning, organizing, leading, and controlling resources to ensure operational efficiency and goal achievement. Accounting provides reliable financial information through systematic recording, reporting, and analysis of transactions, enabling organizations to evaluate performance and maintain accountability. This study aims to analyze the relationship between these three disciplines in supporting organizational decision-making processes and improving overall performance. The research employs a literature review method by examining various recent academic books and journal articles. The findings reveal that the integration of economics, management, and accounting strengthens strategic planning, improves resource allocation, enhances financial transparency, and supports sustainable organizational growth in a highly competitive global environment.

This study examines the role of the Lubuk Intan Village Unit Cooperative (KUD) in assisting in managing oil palm sales for smallholder farmers in Peninjau Village, Batanghari Regency. The background of this study is based on the suboptimal distribution of economic benefits to farmers, despite increasing sales through the cooperative. This situation indicates the need to strengthen the role of cooperatives in the harvest marketing system. This study used a qualitative approach with descriptive methods. Thirteen informants were interviewed: three administrators and ten members of the Lubuk Intan KUD in Peninjau Village, Batanghari Regency. The results indicate that the Lubuk Intan KUD plays a role in facilitating collective sales, providing price information, and creating certainty and transparency in the weighing and recording of harvests. This role has been able to improve marketing efficiency and member trust. However, its implementation still faces obstacles such as limited human resources, limited operational capital, and inadequate member participation.

The development of the digital era has significantly transformed government administration, particularly in technology-based public services. This transformation requires strengthening the principles of good governance, which include transparency, accountability, public participation, effectiveness, efficiency, and legal certainty. State Administrative Law plays a strategic role in ensuring that bureaucratic digitalization remains within the correct legal framework and does not deviate from good governance principles. This study employs a normative juridical approach with a literature review method to analyze the role of State Administrative Law in strengthening good governance in the digital era. The findings show that State Administrative Law functions as an instrument of legality, discretionary control, data protection, improved accountability, and enhanced public service efficiency. Thus, State Administrative Law is not only regulatory but also adaptive to technological developments in achieving good governance in the digital era.

Administrative letter services at the village (nagari) level are still largely conducted using conventional methods, resulting in various issues such as limited service hours, slow processing times, and risks of document loss. This study aims to develop a web-based letter service system with the implementation of digital signatures in Nagari Bukit Bais to improve efficiency, security, and transparency of public services. The research adopts the Agile Development method with an iterative approach, including requirement analysis, system design, implementation, and testing. The developed system enables citizens to submit requests online and is equipped with features such as officer verification, digital signing by the village head, automatic notifications, digital archiving, and document verification using QR Codes. Security mechanisms are implemented using SHA-256 cryptographic hashing and RSA-2048 digital signature algorithms, supported by X.509 digital certificates. Functional testing using end-to-end methods shows that all system features operate successfully without failures, while non-functional testing confirms the reliability of document security and integrity. The resulting system is able to automate the entire service process, reduce processing time, and ensure document authenticity and security. Therefore, this system can serve as a solution to support the digital transformation of public services at the village level.

Digital technology has, in many ways, altered the manner in which businesses function. This transformation touches on aspects like how products are developed, delivered, and sold. It opens up a range of possibilities for business owners to broaden their markets, boost profits, and make better use of online tools. At the same time, however, the digital age introduces certain difficulties. These include increased competition as well as risks related to practices that may conflict with sharia law—for example, charging interest, engaging in transactions with unclear risks, or producing counterfeit goods. The focus of this study is to examine the opportunities and challenges that businesses encounter in today’s digital world, viewed through an Islamic lens. The approach taken involves a review of existing literature, drawing from various sources dealing with digital commerce and Islamic economic principles. The results suggest that digital business ventures hold considerable promise, provided they are conducted with honesty, fairness, and transparency, while avoiding activities disallowed by sharia. This way, entrepreneurs can not only generate income but also develop their enterprises in a way that aligns with ethical and religious values.

The rapid development of communication technology has spurred public demand for smartphones, particularly iPhones, seen as a symbol of prestige and advanced technology. This high demand has been exploited by unscrupulous business actors who distribute parallel import (black market) iPhones that are not officially registered, posing risks to consumers. This study examines the legal protection procedures for consumers, the legal standing of consumers in black market iPhone transactions, and the liability of business actors under Law Number 8 of 1999 concerning Consumer Protection (UUPK). Using a normative legal research method, the study employs statutory and conceptual approaches, analyzing primary, secondary, and tertiary sources. The findings indicate that consumer protection can be achieved through preventive measures such as public education and information transparency, and repressive measures via dispute resolution mechanisms, both in court and through the Consumer Dispute Settlement Agency (BPSK). Consumers' legal rights are acknowledged, though they remain vulnerable due to the purchase of illegal goods. Business actors may be held liable for product liability, including the obligation to provide accurate information and face sanctions. In conclusion, consumer protection in black market iPhone transactions remains insufficient, and stronger enforcement is necessary.