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The research aimed to analyze the relationship between the financial literacy of financial report users and the required level of disclosure, and to propose an intelligent mechanism based on artificial intelligence techniques to customize report content. The research variables were identified as: financial literacy (high, medium, low) and disclosure level (basic, medium, advanced), with a study of the effects of age and educational level. The research adopted a mixed methodology (descriptive and analytical) using machine learning models (Random Forest) and analysis of a questionnaire consisting of 15 questions. The research sample included 150 participants from Baghdad Bank and Asia Islamic Bank of Iraq, with 155 questionnaires distributed (electronically and on paper), excluding 5 incomplete questionnaires. The results showed a strong positive correlation between financial literacy and the level of disclosure, where 75% of those with high financial literacy preferred advanced reports. The artificial intelligence model also recorded an accuracy of 82% in predicting the optimal level of disclosure. The research recommended adopting intelligent customizable financial reports through artificial intelligence and enhancing users' financial literacy to improve decision quality.

Technological developments over the past few decades have brought about major changes in the world of art. One of the most striking advances is the advent of artificial intelligence (AI), which is now not only a tool but also capable of creating works of art independently. This situation raises an important question in the world of contemporary art: how can human artists remain relevant and maintain the originality of their work amid the emergence of machine-generated artworks? This study aims to explore how technology, particularly AI, influences the creation, distribution, and reception of artworks. The primary focus of the research is on public perceptions of technology's role in art today. Through the distribution of questionnaires to the community around the researcher, the results obtained will show that the presence of technology has changed the way the relationship between artists, works, and audiences is formed. Digital technology opens up new possibilities in artistic creation, but simultaneously raises ethical and existential challenges for artists. Nevertheless, questions arise about how curation, authenticity, and aesthetic value are maintained in art. Therefore, this research emphasizes the importance of adaptation, cross-disciplinary collaboration, and support from inclusive policies and ecosystems to enable artists to continue to thrive in the dynamically evolving art landscape.

The advancement of digital technology has revolutionized the way companies manage their business operations. Operational management is no longer limited to process efficiency, but has evolved into an adaptive, data-driven system supported by advanced technologies such as artificial intelligence, the Internet of Things (IoT), big data analytics, and cloud computing. This article aims to explore the evolution of operational management in the digital era by identifying major challenges such as the digital skill gap, technological infrastructure limitations, and organizational resistance to change, while also examining strategic opportunities such as automation, enhanced efficiency, and data-based decision making. Using a qualitative approach through literature review, this study provides both theoretical and empirical perspectives on the importance of operational innovation in building competitive advantage amid ongoing digital disruption.

Airport security is a vital component in maintaining the stability of air transportation systems. Although scanning technologies and access control systems have significantly advanced, the potential threat posed by internal actors remains an unresolved vulnerability. This study aims to examine the feasibility of integrating artificial intelligence (AI) technologies to detect threat intentions through gesture and body temperature analysis, with a specific focus on the apron zone a highly vulnerable area of the airport. Utilizing a hypothetical scenario based on the Red Team method, this study maps potential breach pathways conducted by individuals with authorized access. The findings suggest that the integration of computer vision, thermal imaging, and behavioral profiling has the potential to identify anomalous behaviors indicative of malicious intent. This research highlights the importance of combining technological approaches with human-centered security strategies to develop a more adaptive and accurate predictive security system.

The utilization of Artificial Intelligence (AI) in healthcare services and medical diagnosis in Indonesia has grown rapidly alongside the digital transformation of the health sector. AI technology has been employed to improve service efficiency, accelerate diagnostic processes, and enhance disease detection accuracy, particularly through medical imaging and ECG data analysis. Algorithms such as K-Nearest Neighbor (KNN) and Chi-Square have shown effectiveness in heart disease classification. However, despite its benefits, AI implementation presents legal challenges. The absence of specific regulations regarding legal liability in cases of AI-based diagnostic errors creates uncertainty for both medical professionals and patients. Additionally, the lack of national standards, weak patient data protection, and digital literacy gaps present significant obstacles. Adaptive policies, the establishment of dedicated regulations, and collaboration between government, medical practitioners, technology developers, and academics are essential to develop a legal framework that accommodates AI advancements responsibly. With clear legal certainty, AI technology can be optimally utilized to support more inclusive and high-quality healthcare services.

The world of education has undergone major changes since the advent of technology and the internet. Most students prefer new learning methods brought by technology rather than listening and writing in class which are considered outdated. The presence of technology such as Artificial Intelligence (AI) should be able to overcome the weakness of conventional learning methods and make it more interesting for students. Conventional learning activities in class such as writing and taking notes can be replaced by AI which is designed to perform tasks like humans. Therefore, this study was conducted by developing a system for recording and summarizing lectures using AI technology. The system development process uses the waterfall method as a guide, while the system modeling is created using the UML method. The application of AI technology into conventional learning methods can create a more interactive class by setting aside student's tasks like writing and taking notes, creating more interaction with the lecturer, resulting in a higher quality of education.

The development of AI has fundamentally transformed the professional ecosystem, creating a series of contemporary challenges for Generation Z preparing to enter the work arena. This study focuses on the development of motion graphic storyboards as an educational instrument to enhance Generation Z's employability capabilities for the AI era. Implementing a hybrid research methodology, data collection was conducted through digital surveys and in-depth dialog with experts to explore perceptions on the implications of AI on employment and the strategic competencies needed to adapt. The research findings indicate that Generation Z shows substantial awareness of the urgency of skills upgrading and transfer, although there is still a lack of clarity in understanding the concrete consequences of AI on future employment prospects. The motion graphic design developed presents an adaptive approach through an engaging storyline, narrative visualization, and interactive character elements, with an emphasis on the concepts of T-Shaped Skills and Transferable Skills. The research concludes that professional readiness in the era of AI digitalization requires not only technological understanding, but also adaptive flexibility, creativity, and synergy between human capacity and digital systems. Motion graphics were identified as the optimal medium to convey knowledge and strengthen Generation Z's position in anticipating future professional dynamics.

The utilization of Artificial Intelligence (AI) technology in education has become increasingly important with the development of information technology. This research aims to provide training for teachers and lecturers in using AI to build interactive and effective learning websites. The method used is online training via Zoom Meeting, which includes an introduction to basic AI concepts, practice creating learning websites, and evaluating training outcomes. The training was conducted over three days from October 26 to 28, 2024, with participants from various regions across Indonesia. The results showed that participants were able to understand AI concepts and apply them effectively in building learning websites more efficiently and creatively. Additionally, the use of AI helped improve the quality of learning content to be more personalized and adaptive to students' needs. Thus, the application of AI in education can serve as an innovative solution to enhance the quality of learning in the digital era.

Artificial Intelligence (AI) is quickly becoming a game changer in the way businesses build and manage their strategies. This article explores how AI is helping organizations make faster and smarter decisions, streamline operations, and spark innovation across various industries. With the ability to process massive amounts of data, AI tools can uncover valuable insights about market trends and customer behavior, allowing companies to respond more accurately and stay ahead of the competition. From machine learning and generative AI to natural language processing and digital twins, these technologies are transforming everything from internal workflows to how businesses connect with customers. The article also offers a practical roadmap for adopting AI in a business setting, covering steps like evaluating readiness, running pilot projects, and measuring success through return on investment (ROI). It emphasizes the need for strong data infrastructure, skilled teams, and a culture that supports innovation and data-driven thinking. Challenges such as algorithmic bias, data privacy, and internal resistance to change are also addressed. Real-world examples from banking, retail, and manufacturing show how AI can deliver real impact improving efficiency, increasing customer satisfaction, and driving business growth. Ultimately, embracing AI isn’t just about keeping up with technology it’s about shaping the future of smart, strategic, and ethical business.

The global environmental crisis caused by population growth, waste, and resource exploitation demands a shift towards a more sustainable economic system. This study examines the role of Artifical Intelligence (AI) and Blockchain technological innovations as solutions in strengthening the implementation of the circular economy at the global level. Using qualitative methods through literature studies and focused group discussions, the resuts show that AI can optimize waste management and supply chains efficiently, while Blockchain increases transparency and accountability through secure digital recording. The integration of the two forms the Digital Circular Economy (DCE)-an innovative solution that promotes resource efficiency, data fairness, and global carbon footprint reducation. DCE is a strategic step toward creating new sustainability standards that are smart, transparent, and future-oriented.

This study examines the role of smart technology, particularly Artificial Intelligence (AI) and the Internet of Things (IoT), in strengthening economic resilience in the face of climate change impacts. Using a qualitative descriptive approach with a literature stufy method, secondary data was obtained from scientific journals, books, proceedings, and relevant online articles. The analysis was conducted through reduction, categorization, and thematic analysis of the relevant literature. The results show that AI contributes significantly to improving economic efficiency and risk prediction compabilities. While IoT strengthens connectivity and automation that support supply chain stability, the intregration of AI and IoT in the agricultural sector significantly increases productivity and food security. In addition, smart technology is also an effective mitigation tool against exctreme climate variations that impact the economy and society. This study emphasizes the importance of cross-sector collaboration and digital infrastructure investment to build adaptive and sustainable economic resilience. The implication of this research provide a basis for policy strategies and digital innovation in an era of increasing dynamic climate change.

A sustainable digital economy is an economic system that integrates digital technology, social sustainability, and resource efficiency within production processes and labor distribution. Advances in information technology, automation, and artificial intelligence have transformed the structure of the global labor market and created skill disparities among workers. The unpreparedness of human resources in facing digital transformation has led to gaps in access to training, technological literacy, and equal employment opportunities. Strengthening human capital is therefore a strategic solution to maintain balance between technological progress and social justice. This study employs a descriptive qualitative approach through Focus Group Discussions and literature reviews within the 2022–2025 period to analyze the interrelationships between competency development, automation implementation, and digital equity. The findings indicate that improving digital capabilities through upskilling, reskilling, and technology-based education enhances workforce resilience against disruption. Collaboration among government, industry, and educational institutions is proven to be effective in expanding training access, reducing the digital divide, and creating an inclusive and adaptive work ecosystem in the era of a sustainable digital economy.

This research aims to study how the use of digital technology and artificial intelligence affects the productivity level of accounting students. This is based on the importance of the application of technology in the educational process, especially in accounting, which requires accuracy and efficiency. This research uses a quantitative approach by conducting a survey of 32 accounting students from several universities in Indonesia. They were selected through snowball sampling method. A Likert scale questionnaire was used to collect data and then analyzed using multiple linear regression using the SPSS program. The results showed that the use of digital technology and artificial intelligence is both positive and significant to the level of student productivity. The technology utilization variable contributed 36.7% to productivity, while the artificial intelligence variable contributed 34.9%. The results of this study indicate that the use of current technology in accounting learning not only improves the efficiency of tasks, but also improves the quality of results and students' analytical skills. Therefore, educational institutions should adopt a technology-based learning approach in order for accounting students to achieve an optimal level of academic performance.     

A good administrative system in admitting new students not only makes things easier for prospective students, but also increases the efficiency and effectiveness of the registration process. With a structured system, prospective students can register directly at the counter or via an online platform, which makes access easier and reduces waiting time1. This is in line with the need for institutions to adapt to the digital era and improve services to prospective students. However, this often happens in the process of accessing information and inputting data. Because some students are still searching for registration information at Pancasakti University manually, this will take time and energy. When Pancasakti University Tegal opened student registration, thousands of prospective Pancasakti University Tegal students and their parents contacted the administration of Pancasakti University Tegal with various questions about the registration process and requirements. Chatbots, as a technological innovation based on artificial intelligence, offer an efficient solution to this problem. Chatbot is AI software that can interact with humans via text or voice, simulate human conversation, and provide relevant responses..

This study explores the role of negative emotions—such as anxiety, frustration, and self-doubt—on music students' readiness to adopt artificial intelligence (AI) technologies and their engagement in music learning in Indonesia. Against the backdrop of rapid AI integration in education, the research investigates how these emotions mediate the relationship between AI readiness and student engagement. Using a quantitative approach with structural equation modeling (SEM), data were collected from 500 music students across five Indonesian higher education institutions. The findings reveal that negative emotions significantly influence both AI readiness and engagement levels, highlighting the need for emotional awareness in pedagogical practices. The study contributes to the development of strategies that support students' emotional well-being while fostering their adaptability to AI-driven learning tools, ensuring a holistic and inclusive future for music education.

This community engagement article aims to enhance the legal awareness and digital literacy of students at SMA Negeri 1 Wangon in addressing the growing phenomenon of sexual violence in digital spaces, particularly in the era of artificial intelligence. The primary issue faced by Generation Z today is a lack of legal understanding and weak digital ethics, which makes them vulnerable to becoming both victims and perpetrators of online sexual violence. The program employed a participatory approach using methods such as observation, group discussions, case simulations, and evaluation through pre- and post-tests. The results indicate that the legal and digital literacy education program significantly improved participants’ understanding of legal frameworks, including the Law on Sexual Violence Crimes (UU TPKS) and the Electronic Information and Transactions Law (UU ITE). The program also fostered awareness of digital ethics and the importance of personal data security. The implementation process revealed high levels of enthusiasm among students, particularly during the creation of anti-sexual violence digital campaigns, which were later published on the school's social media platforms. This program had a positive impact on students’ ability to recognize, prevent, and respond to digital sexual violence, while also encouraging the formation of a legally conscious student community that can serve as a driving force for digital cultural transformation within the school environment.

This study aims to analyze the influence of epistemological views and artificial intelligence (AI) technology literacy on teacher self-efficacy in carrying out leadership tasks in elementary schools. The background of this study is based on the challenges of digital education transformation in the Penukal District, Penukal Abab Lematang Ilir (PALI) Regency, which requires teachers to have adaptive and technology-based leadership skills. This study uses a quantitative approach with a causal associative design and Structural Equation Modeling-Partial Least Squares (SEM-PLS) analysis technique. The study population involved all 30 elementary school teachers in Penukal District, with a total sampling technique. The results showed that both epistemological views and AI technology literacy had a positive and significant effect on teacher self-efficacy. AI technology literacy made a greater contribution, indicating that understanding and skills in AI technology substantially increased teachers' confidence in leading change. These findings recommend the importance of teacher training programs that integrate strengthening epistemological thinking and digital skills to support sustainable educational transformation.

The aim of this research is to analyze the development and implementation of contemporary learning methods in the context of Islamic education, highlighting the role of digital transformation in enhancing the effectiveness and relevance of religious education. The approach used is a literature study with a qualitative method, analyzing scientific literature and related credible sources. The main findings indicate that the integration of digital technology such as LMS, interactive videos, and artificial intelligence can enhance student engagement, collaboration, and the development of critical and creative skills, thereby addressing the challenges of the times. However, the limitations of the research include the lack of direct empirical data from field applications and the need for adaptation to local characteristics. The practical implication of this study is the importance of developing teacher competencies and designing a flexible and contextual curriculum to support the effective implementation of this method. The original value of this research lies in the integration of contemporary educational concepts with Islamic educational values, as an innovative solution to meet the needs of adaptive and meaningful education in the global digital era.

The development of digital technology and artificial intelligence (AI) has brought major changes in the world of accounting, both in terms of work processes and the professional competencies needed. This Community Service activity aims to improve the digital competence of Vocational High School (SMK) students in the field of accounting, especially in understanding and adopting the role of technology and AI wisely. The activity was carried out in the form of an educational seminar at SMK Al Fatah Banjarnegara involving 100 students majoring in Accounting. The material includes the transformation of the accounting profession due to digitalization, the introduction of AI-based accounting software, and the importance of data literacy and critical thinking skills. The results of the activity showed an increase in students' understanding of the role of AI in accounting, as well as the formation of a mindset that AI is a tool, not a substitute for the human profession. This activity has a positive impact on fostering digital awareness, readiness to adapt, and student learning motivation. Potential future development includes practical training and replication of similar activities in other vocational schools. With the right approach, vocational school students can be prepared to become a superior and relevant vocational workforce in the era of digital transformation.

This article discusses risk management strategies in the face of global market uncertainty triggered by the process of globalization and economic interconnection. Through a literature review, it highlights the importance of a proactive, flexible and collaborative approach that integrates various aspects such as politics, economics, technology and human resources. The use of modern technologies such as artificial intelligence (AI) and big data analysis is key in accelerating risk detection and appropriate decision-making. In addition, strengthening human resources, investment diversification, building risk reserves, and cross-departmental and external collaboration are considered key strategies to improve organizational resilience and competitiveness amid global uncertainty. The results of this study provide recommendations for organizations to adopt a comprehensive and sustainable approach to risk management to maintain business stability and sustainability in the era of globalization.