Publication Search

This research aims to: (1) identify the variations of joyful learning in digital-based instruction using Interactive Flat Panel (IFP) tvs at SD Islam Nurul Ulum Kandangan, Kediri; and (2) determine the implications of joyful learning within digital-based instruction via IFP tvs at SD Islam Nurul Ulum Kandangan, Kediri. The data for this study were derived from visual records during lessons using IFP tvs and the students of SD Islam Nurul Ulum Kandangan. This study employed a qualitative method. Ata were gathered through observation and documentation. The analysis used a descriptive qualitative technique, presenting the subjects and research findings in a narrative form. The results from several classes utilizing IFP tvs based on joyful learning revealed various engaging learning activities. These include: Student digital literature, Digital learning matches, English language learning, Fine arts stencil printing, Honesty education based on Pancasila values. These activities integrate fun, game-based learning with IFP TV technology. The digitalization of learning through IFP tvs fosters the development of students' critical thinking, agility, accuracy, and precision in their work. Additionally, students become more enthusiastic and do not experience boredom during the learning process.

This article examines various guidance and counseling (BK) management models relevant to the context of modern education in Indonesia. The models discussed include POAC (Planning, Organizing, Actuating, Controlling) management, comprehensive BK services, school-based BK management, specialized service management, and the use of digitalization in BK services. This review was compiled using a literature review method, drawing on various credible national sources, such as scientific journals, reference books, and education policy documents. The purpose of this research is to provide an in-depth understanding of the characteristics, principles, and implementation of each BK management model in educational practice. The results indicate that each model has its own advantages and limitations, both in terms of service planning, resource management, and the effectiveness of service delivery to students. Therefore, the selection and implementation of a BK management model must be tailored to the needs of the school, the availability of professional staff, infrastructure, and student characteristics. The integration of a systematic, data-driven, and adaptive management approach to developments in information technology is a key factor in improving the quality and effectiveness of BK services. This article is expected to provide theoretical and practical contributions to school counselors, educators, and education policymakers.  

This study aims to map the intellectual structure and research trends in entrepreneurial innovation using bibliometric analysis based on Scopus data. A total of 891 documents published between 1972-2025 were analyzed through Bibliometrix and Biblioshiny, employing techniques such as bibliographic coupling, co-authorship, and thematic mapping. The results reveal four major clusters: (1) innovation theory and entrepreneurial development, (2) business model innovation and digital transformation, (3) regional innovation systems and policy frameworks, and (4) sustainability and green entrepreneurship. Emerging themes include artificial intelligence (AI), generative AI applications, and digital entrepreneurship education, indicating a shift toward multi-level and interdisciplinary integration. Influential documents and authors were identified, highlighting their role in shaping the knowledge base. The findings suggest that entrepreneurial innovation research is evolving toward digitalization, sustainability, and policy-driven ecosystems, offering opportunities for longitudinal and mixed-method studies. This study contributes by providing a comprehensive overview of the field, identifying gaps, and proposing future research directions to strengthen theoretical and practical advancements.

The advancement of digitalization and government programs through the Electronic-Based Government System (SPBE) have impacted digital performance systems at various levels of government. The Puloniti village government is also one of the village governments that needs to transform conventional performance into digital performance in response to global challenges. Through this study, the research team aims to assess the capacity of the Puloniti village government to carry out digital work transformation and identify the main obstacles that hinder it. This research was conducted using a qualitative descriptive approach through observation, interviews, and documentation. This study identified two main obstacles for the Puloniti village government in carrying out digital performance transformation: limited human resource literacy and inadequate software facilities and infrastructure.

This research seeks to examine adaptive and sustainable internal governance approaches to enhance the operations of the Household Division within the General Bureau at the East Java Province Regional Secretariat. The study concentrates on four main elements: the integration and compatibility of SIM-BMD with financial systems and LPSE, technology-driven centralized logistics frameworks, the execution of asset lifecycle SOPs involving preventive maintenance and quick transfer methods, and the enhancement of human resource capabilities through targeted training and the creation of digital leaders. Employing a qualitative descriptive approach within a case study framework, information was gathered via detailed interviews, participatory observation, and analysis of institutional documents. The results indicate that integrating systems improves transparency, efficiency in reporting, and accountability in asset management. The centralized logistics approach paired with intelligent warehouse techniques greatly enhances distribution efficiency and decreases operational expenses. Additionally, proactive asset lifecycle management reduces the chances of asset deterioration and prolongs its useful life. Nonetheless, inconsistent digital skills among staff continue to pose a significant obstacle, necessitating ongoing training initiatives and guidance. The research suggests promoting a data-centric work environment, inclusive digital advancements, and collaboration among departments to establish a professional, effective, and sustainable internal governance framework consistent with the tenets of good governance and smart government

Purpose – This article aim For develop approach new in management source Power strategic human resources with integrate dimensions adaptive and cognitive in context digital transformation of organizations . Research This based on synthesis theoretical from works Prihantoro et al . (2022–2023), in order to review return the role of HR as driver main superiority competitive based knowledge in the era of disruption technology . Design/ methodology / approach – This article use method studies library conceptual with approach qualitative- descriptive analysis done to six work main topic that discusses strategic HR topics , digitalization organization and learning organization . Synthesis done For building an integrative model that emphasizes influence digital transformation towards performance and development of organizational human resources . Findings – Results of analysis show that approach adaptive-cognitive can strengthening HR strategy in face change environment business . Merger digital competence , ability Study organization , as well as leadership transformative proven become key in optimize HR functions in general strategic . HR is not Again only nature administrative , but is driving force main innovation and efficiency . Implications practical – Organization need designing repeat digital learning- based HR policies , building ecosystem management knowledge , as well as push culture Innovation . Data- driven and intelligence-driven HR practices artificial is also recommended For taking decision strategic . Originality / Value – This article offer novelty conceptual through integration theory learning organization and approach mark in digital HR management . Contribution This expand traditional HRM coverage to realm more strategic​ responsive to challenge technology .

The development of information technology has had a significant effect on the management of accounting information systems (AIS) within organizations, including Savings and Loan Cooperatives (KSP). This study aims to obtain empirical evidence regarding the effect of information technology sophistication, top management support, and personal capability on the performance of accounting information systems (AIS) in Savings and Loan Cooperatives (KSP) in Badung Regency. The implementation of an effective AIS is essential to enhance efficiency, accuracy, and the relevance of financial information to support managerial decision-making in the digitalization era. This study employs a quantitative approach with an associative design. The research population includes all registered and active KSP employees who have used information systems in Badung Regency, with a sample of 90 respondents determined through the purposive sampling method. Primary data were obtained through questionnaires and analyzed using multiple linear regression. The results indicate that information technology sophistication has a positive and significant effect on AIS performance, top management support has a positive and significant effect on AIS performance, and personal capability has a positive and significant effect on AIS performance.

This research seeks to evaluate how asset and logistics management innovation enhances operational efficiency in the Household Division of the East Java Provincial Secretariat. The study focuses on the bureaucratic reform initiative aimed at attaining transparent, accountable, and effective asset management via digital transformation. The emphasis lies on how digital inventory systems, purchasing methods, and asset allocation aid in minimizing budget waste and improving efficiency. This research utilized a qualitative descriptive strategy through a case study technique. Data were gathered via extensive interviews, direct observation, and analysis of internal documents, subsequently undergoing data reduction and triangulation to confirm validity. The results indicate that the adoption of the e-inventory system has enhanced administrative efficiency by as much as 30%, but issues persist with data integration and employee digital skills. Additionally, the lack of a real-time public monitoring system restricts transparency in logistics management. The research advises enhancing employee training, creating cohesive SOPs, and adopting technology-driven assessment systems. These actions are anticipated to promote effective, efficient, and sustainable asset management in the East Java Provincial Secretariat.

The digitalization of learning media in the world of education is increasingly visible. The aim of this research is to analyze the strengthening of Citizenship Education learning through learning media. This research uses a qualitative research method with a literature study approach. Citizenship education is an important thing to study in order to understand how citizens carry out their roles, rights and responsibilities for the country. There are various studies that have proven the effectiveness of several learning media for PPKn, including Powtoon, Anchor Podcast, Android Applications, and Roleplay.

The Ubud Thematic Market is one of the traditional markets that serves as both an economic hub and a tourist destination in Gianyar Regency, Bali Province. This market not only functions as a place for buying and selling transactions but also as a platform for the development of micro-enterprises and the promotion of local culture. However, not all traders have experienced optimal income growth, making it necessary to identify the factors that influence it. This study aims to analyze the effect of accessibility, digitalization, and business location on traders’ income at the Ubud Thematic Market. A quantitative approach was employed, using a survey method through questionnaires distributed to 100 respondents who are active traders at the market. The collected data were analyzed using multiple linear regression analysis to examine the extent to which the independent variables affect traders’ income as the dependent variable. The results show that simultaneously, accessibility, digitalization, and business location have a positive and significant effect on traders’ income at the Ubud Thematic Market. Furthermore, partially, each variable also demonstrates a positive and significant effect on traders’ income. Therefore, market development strategies should not focus solely on one aspect but rather optimize the three factors in an integrated manner to achieve more optimal and sustainable outcomes.

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.

This study aims to analyze the influence of content marketing and live streaming on purchasing decisions for fashion products among Generation Z users of the TikTok platform. In the era of digitalization and social media dominance, TikTok has emerged as one of the most influential platforms shaping consumer behavior, particularly for the younger generation. The research adopts an associative quantitative approach using a questionnaire survey distributed to 102 respondents who actively use TikTok for fashion-related content. The collected data were analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS) using SmartPLS 4 to test the hypothesized relationships between variables. The results indicate that both content marketing and live streaming significantly and positively affect purchasing decisions. The path coefficients of 0.361 for content marketing and 0.521 for live streaming demonstrate their substantial contribution. Furthermore, the research model yields an R-squared value of 0.640, suggesting that these two independent variables collectively explain 64% of the variance in purchasing decisions among Generation Z. In addition, the validity and reliability tests confirm that all constructs fulfill the eligibility criteria, reinforcing the robustness of the measurement model. These findings emphasize that content-based marketing strategies, when designed to be engaging, interactive, and visually appealing, are highly effective in fostering consumer interest and driving purchase intention. Live streaming, in particular, serves as a powerful marketing tool by offering real-time interaction, product demonstration, and a sense of authenticity that resonates strongly with Generation Z’s consumption patterns. The implications of this research highlight the strategic importance for fashion brands to optimize their digital marketing practices by integrating creative content marketing and live streaming features on TikTok.

An auction is an open sales mechanism that provides the public with the opportunity to acquire goods or assets through the highest bid. This process begins with an official announcement and is carried out transparently. In line with the development of information technology and efforts to modernize public services, the Indonesian government issued Minister of Finance Regulation (PMK) Number 122 of 2023 concerning Auction Implementation Guidelines. This regulation aims to update and simplify the auction process with a digital approach to make it more effective, efficient, and reach the wider community. This study aims to analyze the implementation of PMK 122/2023 at the Surakarta State Assets and Auction Service Office (KPKNL) and identify obstacles encountered in its implementation. The research method used is a juridical-empirical with a qualitative approach, where primary data was obtained through interviews with auction officials and related staff at the Surakarta KPKNL, while secondary data was collected from regulations, official documents, and legal literature. The research results show that the implementation of PMK 122/2023 has had a positive impact on improving the quality of auction services through digitalization, such as the implementation of an e-Auction system, the provision of e-Auction Corner facilities, and the use of other information technology to facilitate public access. Based on Soerjono Soekanto's theory of legal implementation, the success of policy implementation is influenced by factors such as legal substance, law enforcement officers, and the legal culture of the community. The Surakarta KPKNL (National Public Service Agency) is considered successful in increasing efficiency, accountability, and service satisfaction to the community. However, obstacles remain in its implementation, such as disputes over ownership of auction objects, resistance to occupants' evictions, and technical and administrative challenges in using online systems. This research recommends the need for inter-agency synergy, strengthening complementary regulations, and public education to support the smooth and sustainable implementation of digital-based auctions.

The development of information technology has brought about significant changes in the social, economic, and legal life of global society. On the one hand, digitalization creates efficiency and convenience in various activities, such as financial transactions, communications, and access to information. However, on the other hand, this progress has also given rise to a new form of crime known as cybercrime. Cybercrime differs from conventional crime in that it is committed through electronic systems that can cross national borders and involve a large number of victims. This crime encompasses various forms, such as data hacking, online fraud, and malware distribution. This research aims to examine the development of cybercrime as a form of modern crime in the digital era and to assess the response of Indonesian criminal law to these challenges. The method used is normative legal, with a statutory, conceptual, and case study approach. This research also examines existing regulations, such as Law Number 11 of 2008 concerning Electronic Information and Transactions (ITE) and Law Number 27 of 2022 concerning Personal Data Protection, in addressing cybercrime issues. The research results show that although Indonesia has several regulations related to cybercrime, their implementation still faces various obstacles. Some of the main obstacles include suboptimal law enforcement, limited technology and human resources, and low levels of public digital awareness. Therefore, regulatory reform, institutional capacity development, and increasing public digital literacy are essential. This is part of a national strategy to address cybercrime comprehensively and sustainably, in order to create a safer and more trustworthy digital environment.

The implementation of tax law has a crucial position in improving tax compliance and maintaining the stability of state finances. In Indonesia, although there is an adequate legal basis, the implementation of tax law still faces a number of problems such as violations of supervision, inefficient sanctions, and low understanding of taxation. This study aims to analyze ideas for the implementation of tax law, identify taxpayer conditions, and disseminate the effectiveness of law implementation in order to build a fair and sustainable taxation system. The method used is a literature review with a juridical-normative approach. The results of the study show that the success of law implementation is greatly influenced by regulations, human resources, information technology, and political commitment and cooperation between institutions. Therefore, a comprehensive strategy is needed in the form of regulatory reform, digitalization of supervision, improving the quality of human resources, and public education so that tax compliance can increase significantly and sustainably.

The digitalization of healthcare had prompted health institutions to adopt digital content marketing as an innovative strategy for service promotion and patient loyalty development, while preserving service reliability as a crucial loyalty factor. Recent empirical research had revealed inconsistent findings about the non-linear relationships among these variables, which necessitated additional investigation incorporating trust as a mediating factor. This research sought to provide empirical validation of how trust mediated the relationship between service reliability, digital content marketing, and patient loyalty within hospital settings. The study employed a cross-sectional methodology using purposive sampling with 119 outpatients from Hermina Kemayoran Hospital in Jakarta. The analytical approach utilized the three box method for descriptive analysis and Partial Least Square-Structural Equation Modeling (PLS-SEM) via Smart-PLS 4 for inferential analysis. Results demonstrated that both digital content marketing and service reliability influenced patient loyalty indirectly through trust mediation, though digital content marketing's indirect influence was considerably weaker than its direct impact. The research determined that trust served as a partial mediator in how digital content marketing and service reliability affected patient loyalty development in hospital environments.

Digital transformation has become a critical factor in enhancing the competitiveness and sustainability of micro, small, and medium enterprises (MSMEs) in the digital economy era. This study aims to examine the integration of e-wallet services and social media marketing strategies as components of digital transformation within MSMEs. Employing a Systematic Literature Review (SLR) approach, the study analyzes 25 relevant scholarly articles published between 2018 and 2025. The findings indicate that the adoption of e-wallets facilitates financial transactions, improves operational efficiency, and promotes compliance with formal financial systems. Meanwhile, the use of social media proves effective in expanding market reach and strengthening customer engagement. However, the adoption of these digital tools remains constrained by several challenges, including limited digital infrastructure, low levels of technological literacy, and resistance to change. These findings offer important implications for policymakers and business practitioners in designing inclusive and sustainable digitalization strategies for MSMEs

Advances in information technology have had a major impact on the education sector, including at the Early Childhood Education (PAUD) level. To improve the quality of education services, PAUD institutions are required to implement a more sophisticated, accurate, and efficient management system through the use of an integrated information system. This study raises various obstacles faced by PAUD KB Tsamrotul Hikmah, especially in terms of recording teacher attendance, submitting leave, and managing finances that still use manual methods. This conventional system has been shown to reduce work effectiveness, increase the possibility of errors, and weaken the transparency and accountability aspects of the institution. To overcome these problems, an information system was developed to support automated administration processes and more systematic data management. The findings of this study indicate that digitalization of administration can improve work efficiency and data accuracy, as well as build public trust in the institution. Therefore, the implementation of an integrated information system is considered a strategic step in creating more professional, open, and sustainable PAUD management.

Tritya Eye Clinic Surabaya, as one of the developing eye health service providers today, faces a major challenge in providing optimal services for various patient segments, including BPJS Kesehatan participants, private insurance users, and general patients. Problems that occur with employees at the Tritya Eye Clinic, based on the results of a psychological test on September 9, 2024 on 24 employees, it was found that 22 employees had low/lacking emotional stability, in addition, based on personnel data in 2024, it was found that there were employees who committed violations with one of the causes being emotional stability based on the results of counseling conducted by the Head of HR. From the counseling, it was also found that employees have a desire for their well-being in the workplace, which is a trigger for expectations related to employee well-being and digitalization requires Tritya Eye Clinic to make changes that are expected to simplify work and minimize errors in work. The purpose of this study was to determine the effect of employee well being , emotional intelligence and job simplification on employee performance with employee achievement as an intervening variable on employees of Tritya Eye Clinic Surabaya. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study was employees of Tritya Eye Clinic Surabaya. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 67 respondents . The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables employee well being , emotional intelligence and job simplification had a positive and significant effect on employee performance through employee achievement on employees of Tritya Eye Clinic Surabaya.

The SIPINTER Online innovation in Tegal Harum Village is a form of digital service development aimed at improving public service efficiency and expanding service coverage. However, in its implementation, SIPINTER Online has not yet provided optimal benefits. This is due to the low number of community members in Tegal Harum Village who utilize the SIPINTER Online innovation. This study aims to identify the factors contributing to the low usage of SIPINTER Online in the village. The research employs a qualitative method with a descriptive approach. The analysis uses Rogers’ theory of innovation attributes, which includes relative advantage, compatibility, complexity, trialability, and observability. The findings show that the dissemination of information about SIPINTER Online is still lacking, resulting in limited public awareness. Moreover, hesitation in using technology and the community’s preference for conventional services are contributing factors to the low adoption rate. Therefore, SIPINTER Online has not yet delivered maximum benefits due to its limited reach. The recommendations include strengthening compatibility through sociocultural integration, reducing perceived complexity through education, increasing trialability through guided trials and direct outreach, and establishing feedback and continuous improvement mechanisms.