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This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.

This study examines the implementation of the Coretax system in preparing electronic withholding tax slips (e-Bupot) and submitting Monthly Income Tax Article 21 (PPh 21) Returns at PT RSA. Coretax, launched by the Directorate General of Taxes (DGT) and officially implemented on January 1, 2025, is part of the government’s effort to modernize tax administration and improve taxpayer compliance. The research uses a qualitative descriptive method with a case study approach. Data were obtained through interviews with personnel responsible for PPh 21 administration, direct observation of e-Bupot preparation and monthly tax return filing through Coretax, and documentation review of tax reports and withholding slips. The analysis compares PT RSA’s practices with applicable tax regulations and identifies technical challenges during system use. The results show that PT RSA has complied with prevailing regulations, including the application of the Average Effective Rate (TER) and the utilization of Coretax for tax administration. However, technical constraints remain, particularly unstable internet connections and slow Coretax server performance during peak reporting periods, leading to data entry delays and upload failures. Therefore, improvements in system stability and performance are needed to support timely reporting and optimal tax compliance.

This research aims to comprehensively describe and understand the utilization of the SINKARKES system (Ship and Health Information System) in the issuance of the Ship Sanitation Control Exemption Certificate (SSCEC) and the First Aid for Accidents (P3K) Certificate for vessels managed by PT. Surya Samudera Indah Batam. Compliance with ship sanitation and health standards is a mandatory prerequisite for preventing disease spread and ensuring occupational safety in accordance with prevailing regulations. The research methodology employed is field research (field research) to observe direct operational procedures in the field, supplemented by literature review (library research) to strengthen the theoretical and regulatory foundations of the Ministry of Health. The findings indicate that the process of issuing the certificates through SINKARKES begins with agent login access to the official application (sinakarkes.kemkes.go.id) using a registered company account. Subsequently, the agent submits an application for SSCEC and P3K issuance, followed by the completion of data and the uploading of mandatory supporting documents. These documents include the Maritime Health Declaration (MDH), previous SSCC/SSCEC certificates, the P3K certificate, crew list, voyage memo, and the list of last ports of call. Once the documents are verified, the Special Health Quarantine Officer (KarKessus) proceeds to conduct a physical survey onboard the vessel. The main obstacle encountered is poor internet network connectivity in the port area, which often leads to data input failures and double entry errors during certificate printing.

This study analyzes the role of millennials and Gen Z in driving the growth of halal e-commerce in Indonesia. The global halal industry is projected to reach US$3.36 trillion by 2028, underscoring the importance of strengthening halal e-commerce in Indonesia, which has the largest Muslim population in the world (Kawsar, 2025). Millennials and Gen Z are the dominant users of the internet and digital marketplaces, thus playing a strategic role in expanding the digital halal economic ecosystem. This study uses a qualitative approach with literature studies and in-depth interviews with consumers and halal digital business actors. The analysis focuses on digital behavior, halal product preferences, and awareness of sharia economic principles. The results show that millennials and Gen Z contribute through three main roles. First, as smart consumers who show high preference and loyalty to certified halal products. Second, as creative business actors who create sharia startups and marketplaces with innovative digital marketing strategies. Third, as agents of change who promote digital halal literacy and strengthen public awareness of the importance of halal products and services. In conclusion, the role of these two generations is not only in consumption, but also in creating a sustainable digital halal business ecosystem, strengthening Indonesia's competitiveness in the global halal industry, and supporting national sharia economic development.

The development of digital technology has brought significant changes to the banking industry, particularly through the implementation of internet banking and mobile banking services that aim to support financial inclusion. In addition, corporate concern for social aspects through corporate social responsibility (CSR) spending has also become an essential factor in ensuring business sustainability and increasing public trust. This study aims to analyze the effect of internet banking, mobile banking, and CSR expenses on the financial performance of banking institutions. The research population consisted of banking companies listed on the Indonesia Stock Exchange (IDX) during the 2018–2022 period, with a total sample of 55 companies that met the data completeness criteria. The analysis method employed was multiple linear regression to determine the relationship and influence of the independent variables on financial performance as the dependent variable. The results show that internet banking has a significant positive effect on financial performance, indicating that the more optimal the use of internet banking services, the better the financial performance of banks. Similarly, CSR expenses also have a positive effect on financial performance, suggesting that effective and efficient allocation of CSR funds provides benefits not only for society but also for the long-term sustainability of the banks. On the other hand, mobile banking does not have a significant effect on financial performance, implying the need for improving service quality, enhancing technological features, and strengthening digital literacy so that mobile banking can contribute more effectively to banking performance. Therefore, the findings highlight the importance of digital innovation and integrated socio-economic strategies to strengthen the sustainability and competitiveness of the banking sector in Indonesia.

The emergence of various commonwealths, alliances, and other forms of inter-state organizations has significantly influenced the course of existing international cooperation. Cooperation between countries serves not only as a platform for strengthening political and social relations but also as a key element in meeting domestic needs that cannot be met independently through a country's self-help programs. Therefore, international cooperation is an aspect that is continuously maintained and strengthened by countries worldwide. Historically, cooperative relations between countries have generally developed as a result of the increasing ties that have existed over time. This dynamic involves various sectors, including economics, trade, and investment, further demonstrating the crucial role of international relations in a country's progress. Countries involved in this cooperation benefit each other, both in meeting domestic needs and in increasing their economic capacity through innovation and collaboration. The data sources for this study were obtained from documents obtained through internet media, which were then processed and analyzed to gain a deeper understanding of the impact of international cooperation. This study uses a quantitative approach, focusing on the analysis of investment flows into the country. Increased investment flows will drive higher growth in goods production, which in turn will strengthen trade activities, including exports to destination countries such as China. Furthermore, increased investment also contributes to the growth of Gross Domestic Product (GDP) in developing countries. This GDP increase will positively impact Indonesia's trade balance, particularly with China, one of its major trading partners in the Asian region.

This study investigates KIDI IoT, an educational service by PT Telkom Indonesia designed to bridge the skills gap between Vocational High School (SMK) graduates and the demands of the Industry 4.0 workforce. The primary objective was to assess the extent to which the KIDI IoT service fulfilled the requirements of educators and learners to substantiate its value proposition. A qualitative, exploratory methodology was employed utilizing in-depth interviews and the Value Proposition Canvas (VPC) framework for analysis. The outcomes demonstrate how effectively the program's project-based, experiential approach increases user motivation and offers a practical, industry-relevant learning environment. The service successfully generates the desired customer benefits. A major customer pain point that the current model ignores is that participants often expressed that the two-day offline training period was insufficient to help them master the material or build their confidence for working independently. This led to a significant misalignment. The KIDI IoT value proposition is fundamentally strong and well-regarded; however, the study concludes that its implementation necessitates improvement, particularly through the provision of more specialized teacher training and an extended training duration, to ensure sustained impact and skill acquisition.

This article discusses the effectiveness of using Accurate Online software in supporting the accounting process during the implementation of the independent student internship program at PT Neo Farma Indonesia. Accurate Online as a cloud-based accounting information system is used to record financial transactions, manage stock, taxation, and prepare reports in real-time and integrated. This study uses a qualitative method through direct observation during the internship. The results of the observation show that the implementation of Accurate Online provides convenience in recording transactions, time efficiency, and strengthens the company's financial governance. Although there are technical constraints in the form of internet network quality, this does not significantly interfere with the effectiveness of the system. Thus, the use of Accurate Online is considered effective in supporting company operations and providing relevant work experience for students.

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.

The rapid growth of the beauty industry, particularly in Indonesia, has created a potential market for entrepreneurs while simultaneously intensifying business competition. Aligned with the development of the internet and information technology, companies are encouraged to leverage these advances through advertising on social media, including platforms such as TikTok. One local cosmetic brand that utilizes TikTok for product promotion is Dear Me Beauty. This phenomenon has led to a study that examines the mediating role of brand awareness in the relationship between advertising appeal and purchase intention. The purpose of this research is to analyze the influence of advertising appeal and brand awareness on the purchase intention of Dear Me Beauty’s cosmetic products, and to investigate the mediating role of brand awareness in that relationship. This study was conducted in Denpasar City with a sample size of 100 respondents using a non-probability sampling method and purposive sampling technique. The analysis techniques employed include descriptive analysis and inferential analysis, specifically path analysis and the Sobel test. The results show that advertising appeal has a positive and significant effect on purchase intention; advertising appeal has a positive and significant effect on brand awareness; brand awareness positively and significantly influences purchase intention; and brand awareness mediates the effect of advertising appeal on purchase intention for Dear Me Beauty products.

This study uses a quantitative associative technique to examine how Indonesia's digital economy contributes to economic growth. For the years 2014–2023, secondary data were acquired from the Central Bureau of Statistics, Bank Indonesia, and the World Bank. The Two-Stage Least Square (TSLS) method and a simultaneous model with two equations were used to analyze the impact of monetary variables (interest rates, money supply, and inflation) and digital economy variables (internet users, e-commerce growth, and e-money users) on economic growth. The findings indicate that while e-commerce expansion and inflation have a negligible negative impact on economic growth, internet and e-money users have a large beneficial impact. In the meanwhile, inflation is significantly impacted positively by the money supply and negatively by interest rates and economic growth. These results highlight how crucial it is to manage monetary factors and improve digital infrastructure in order to promote Indonesia's economic growth in the digital age.

This study examines the role of technology and innovation in supporting the growth of the Islamic economy in Muslim countries. The development of digital technology has brought significant changes to people's lives, particularly in economic activities. The presence of the internet, smartphones, and various digital platforms has made economic activities easier, faster, and more practical. This research shows that technology and innovation have a significant influence on the development of the Islamic economy. Technology helps people access Islamic economic services more easily and efficiently. Overall, technology and innovation play a crucial role in strengthening the growth of the Islamic economy in the digital era. Therefore, support from the government, financial institutions, the business community, and the public is needed to ensure that the use of technology in the Islamic economy can develop optimally and remain in accordance with Sharia values.

The research aims to clarify the relationship between artificial intelligence and the future of the accounting profession, and to clarify the knowledge foundations of artificial intelligence and the future of the accounting profession and the application of the term artificial intelligence in the future of the accounting profession and highlight the position of the term artificial intelligence for the economic unit of the research sample, which is Asia cell Iraq Company. The research relied on the collection of data related to the theoretical aspect on a group of Arab and foreign sources related to the subject under research from books, research, studies, theses and university theses, as well as research and periodicals published on the Internet, as for the applied side, the research relied on field visits to the research sample and personal interviews with managers and officials in the research sample as well as to the accounting of the force the research reached a set of conclusions, the most important of which was that the subject of artificial intelligence itself is one of the contemporary topics that did not find any interest at the conceptual, practical and even academic levels, at least at the level of libraries and scientific research centers. After the results of the electronic field surveys showed that the Arab and Iraqi libraries are devoid of any author or detailed study on the subject, and in conclusion, the research reached a set of recommendations, the most important of which was the need to give the artificial intelligence variable greater research attention as one of the intellectual dialectics in contemporary literature in the field of accounting management and to highlight its role in achieving sustainable artificial advantage in the business environment.

Marketplace or E-commerce is an internet-based online media as a place to conduct business activities and transactions between buyers and sellers. In the marketplace or e-commerce, buyers can search for as many suppliers as possible with the desired criteria so that they get the appropriate market price. Tokopedia is a marketplace based in Indonesia. The purpose of this study is to explain the role of brand image in mediating the influence of online customer reviews on purchasing decisions. This study was conducted in Denpasar City with a sample of 100 respondents using the non-probability sampling method with the purposive sampling technique. The data analysis technique used is the inferential analysis technique including confirmatory factor analysis (CFA), path analysis, Sobel test and VAF test. The results of this study indicate that online customer reviews have a positive and significant effect on purchasing decisions. Online customer reviews have a positive and significant effect on brand image. Brand image has a positive and significant effect on purchasing decisions. Brand image partially mediates the influence of online customer reviews on purchasing decisions for Tokopedia users in Denpasar City. The implications of this study can be used as consideration and input for Tokopedia in improving consumer purchasing decisions by considering the variables of online customer reviews and brand image.

Blockchain as a techonological tool that will change the way transactions in business and asset-based management are based. Simply put, blockchain is described as a series of records containing data managed by a group of computers in which there is no single entity, basically a blockchain like a digital ledger that can be accessed by anyone. The purpose of this study is to find out how the transformation of the development of accounting recording systems using blockchain technology is based on the results of analysis from literature studies. Literature study is a method of collecting data from various reference books and research results that have been referenced with the aim of obtaining a foundation for the problem being researched. The result of this research is how to transform traditional accounting into internet-based accounting using blockchain. This research provides implications regarding the application of blockchain to real-tine accounting reporting.

The purpose of this study is to analyse the impact of MSMEs on economic growth and e-commerce usage of furniture stores in Krapyak Village, Pasuruan City With the help of a quantitative approach, data was collected by distributing questionnaires to furniture entrepreneurs in the village through WhatsApp groups. The survey aimed to measure the impact of using e-commerce platforms on sales growth, market access, and job creation. The findings show that the use of e-commerce has a significant positive impact on sales volume growth. Sales volume that was previously limited to the domestic market can now reach a wider market both domestically and internationally. In addition, e-commerce will also help increase the number of workers in the furniture industry. However, obstacles that need to be overcome include the lack of skills in using digital platforms and the limited internet infrastructure that is not evenly distributed throughout the villages. In conclusion, the utilisation of e-commerce has opened up greater market opportunities, generated new jobs for Krapyak villagers and boosted the village's economic growth.

The government plans to increase the Value Added Tax (VAT) rate by 1%, from 11% to 12% in 2025. This policy has certainly triggered various reactions in society, from support to concern, especially regarding its impact on the prices of basic necessities and people's purchasing power. Value Added Tax (VAT) is a tax levied on the consumption of goods and services within the Customs Area, imposed at each stage of production and distribution. VAT collected by the central government applies to the purchase and sale of certain goods and services, such as motor vehicles, houses, and internet services, which will be subject to the 12% VAT rate. The Minister of Finance emphasized that the increase in VAT rates does not apply to people's basic needs.  Basic necessities, as well as critical services like healthcare and public education, will remain exempt from VAT or will be subject to lower rates. Secretary of the Coordinating Ministry for Economic Affairs, Susiwijono Moegiarso, said that the technical details of implementing 12 percent VAT will be contained in the Minister of Finance Regulation (PMK) which is currently being drafted by the Ministry of Finance (Kemenkeu). Will this policy become an obstacle to national economic growth, especially in the public purchasing power sector? What are the impacts on purchasing power, the business world and economic recovery? What are the government's steps to reduce the negative impacts of this policy

By measuring the village development index, this study aims to determine how accounting and information systems affect village development. The village development index comprises of three measurements, specifically the social, financial  and environmental resilience index. Utilizing quantitative strategies and cross-sectional data from 1,842 towns in Central Sulawesi territory in 2021. The study's conclusions demonstrate that while the information system significantly influences village development, the accounting system has no impact on village development. These findings show that the use of information and communication innovation has an impact on village improvement. This disclosure found that cell phones have an impact on village development including social, financial and environmental and internet signals have an influence on village development including economic and social but not the environment.  

As technology rapidly advances, the internet and social media have become an integral part of everyday life. Social media, which has evolved significantly since the Web 2.0 and 3.0 eras, plays a crucial role in communication and marketing. In this context, Bank Syariah Indonesia utilizes social media as a marketing tool to reach customers, particularly the millennial generation, who are highly reliant on digital technology. This study aims to explore the application of social media in the marketing of Islamic bank products and how brand image influences customer decisions. The use of social media platforms such as Instagram, Facebook, Twitter, and TikTok allows the Islamic bank to introduce products and expand its market reach more efficiently. Furthermore, the research indicates that marketing through social media significantly influences consumer purchase intent and strengthens brand image. The bank's brand image is also influenced by product quality, responsive customer service, and the company's reputation, all of which contribute to increased customer trust. With the right digital marketing strategy, the Islamic bank can enhance operational efficiency, strengthen its market position, and provide better services to customers.