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This study examines the influence of financial literacy, Fear of Missing Out (FOMO), and influencer marketing on Generation Z's decision to use Buy Now Pay Later (BNPL) services in Dompu Regency. The rapid development of financial technology has encouraged the widespread adoption of BNPL as an alternative digital payment method, particularly among young consumers. However, the increasing use of this service also raises concerns regarding financial decision-making and consumer behavior. This research employed a quantitative approach using a survey method involving 100 Generation Z respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale and analyzed using multiple linear regression. The findings indicate that financial literacy has a positive and significant effect on BNPL usage decisions. Likewise, FOMO significantly influences individuals' decisions to utilize BNPL services, while influencer marketing also demonstrates a positive and significant contribution to users' decisions. Simultaneously, the three independent variables significantly affect BNPL usage decisions, explaining 27% of the variance in the dependent variable. These findings suggest that financial knowledge, psychological factors, and social influence collectively shape Generation Z's financial behavior. Therefore, strengthening financial literacy and promoting responsible use of digital financial services are essential to encourage more informed and sustainable financial decision-making.

The role of guidance and counseling teachers in student career planning in vocational schools is still weak. The purpose of the study was to analyze the implementation of the BK service program in career planning for vocational school students. The study used a qualitative descriptive method. The study was conducted at SMK Muhammadiyah Paguyangan with research subjects being BK teachers, vice principals for curriculum, and vocational school students. Data collection through observation, interviews, and document studies. Data validation applied triangulation of sources and methods. Data analysis used the Atlas ti.8 application. Research stages; determining topics, compiling interview guidelines, selecting data collection methods, collecting data, analyzing data, and drawing conclusions. Research results; (1) the role of BK teachers in identifying students' potential, interests, talents, providing guidance in choosing education or careers, as motivators, facilitators, mediators, directors, program managers, and informants, (2) BK teacher strategies in student career planning; providing basic services to recognize self-potential, motivating, encouraging the use of technology, and digital platforms, and (3) implementation of BK programs through an integrated process, including; program planning, resource provision, implementation of evaluation services, feedback, and continuous improvement. Program innovation and monitoring are integral parts to maintain the relevance and effectiveness of BK services. The success of BK program implementation depends on the quality of coordination and commitment of all parties in developing the program.

Digital technology advancements have greatly changed how small businesses manage their finances. This change is not only about recording transactions, but it also affects financial control, report preparation, and business decision making. Accounting Information System (SIA) came about as a solution to help small and medium businesses easily, organize, and accurately record their finances, as well as provide reliable financial information. This study aims to explain the role of the Accounting Information System in making it easier to manage the finances of small and medium businesses in the digital age, the benefits gained from using it, and the challenges faced during its implementation. The method used in this research is a literature review, which involves examining books, journals, and other related scientific publications, followed by analysis using a descriptive qualitative approach. Research findings show that using a digital-based Accounting Information System can improve business efficiency, speed up financial reporting, increase transparency, and make it easier for small and medium-sized businesses to get funding access. However, the implementation of the Accounting Information System still faces challenges such as a lack of technological understanding, limited infrastructure, and high implementation costs. Therefore, collaboration and support from various parties are needed to ensure the accounting information system is implemented effectively and sustainably in small and medium businesses.

The development of the digital economy has led to increasing complexity in tax management for technology-based companies. Various digital business activities, such as cross-border transactions, the utilization of intangible assets, and evolving tax regulations, require companies to adopt appropriate tax strategies. This study aims to analyze the strategic role of tax consultants in supporting business decision-making within technology-based firms. The research employs a qualitative approach using a literature review method, examining various scientific journals, books, tax regulations, and relevant professional publications. The findings indicate that tax consultants no longer function solely as compliance supporters but have evolved into strategic partners for companies in tax planning, the utilization of fiscal incentives, tax risk mitigation, digital transaction management, and investment and business expansion decision-making. This role contributes to improved financial efficiency and reduced tax-related legal risks. This study emphasizes that the involvement of tax consultants from the business planning stage can enhance the quality of managerial decision-making in technology-based companies.

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

The development of digital financial technology has accelerated the transition from cash-based to cashless payment systems across various economic sectors, including traditional markets. One of the most widely adopted innovations is the Quick Response Code Indonesian Standard (QRIS), which offers convenience, speed, and security in financial transactions. This study aims to analyze the role of digital financial literacy in supporting the utilization of QRIS and its implications for the profitability and business sustainability of traditional market traders in Surabaya. The study employed a descriptive qualitative approach, with data collected through observation and documentation of traders' transaction activities. The findings indicate that the utilization of QRIS among traditional market traders remains suboptimal. This condition is influenced by limited digital financial literacy, insufficient technological skills, and the readiness of business owners to adopt digital payment systems. In addition, concerns regarding transaction security and limited technological competence, particularly among elderly traders, remain significant barriers to digital transformation. Nevertheless, digital financial literacy has been shown to improve transaction efficiency, facilitate financial record-keeping, reduce transaction errors, and support more effective business management. Therefore, strengthening digital financial literacy is a strategic factor in optimizing QRIS adoption to enhance profitability and ensure the long-term sustainability of traditional market businesses in the digital economy.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

Financial technology growth via digital wallets in Indonesia offers transaction convenience but challenges Sharia compliance. The main issues involve managing floating funds and cashback rewards, which risk exposure to riba. This study aims to examine and compare riba risk mitigation strategies in both areas. Employing normative legal research with qualitative, comparative, and conceptual approaches, it utilizes library research from DSN-MUI Fatwas, the Qur’an, Hadith, and fiqh muamalah literature. The findings reveal that floating fund riba risks can be minimized by depositing assets in Islamic financial institutions using wadiah or mudharabah contracts to avoid riba nasi’ah. Meanwhile, cashback riba risks are prevented by shifting the contract from qard to ju’alah or hibah mu’allaq, treating incentives as transaction rewards rather than loan benefits. Comparative analysis shows floating fund mitigation is structural, while cashback is reconstructive. Both work effectively under Sharia Supervisory Board monitoring. In conclusion, compliance requires practical execution via appropriate contracts, transparent supervision, and public education. Therefore, contract standardization by DSN-MUI and OJK, alongside enhanced Islamic financial literacy, is necessary.

 The development of information technology encourages government agencies to implement digital systems in administrative management, including the filing of financial documents. This study aims to analyze the application of digitization of financial document archives in the General and Administration Section of the South Sumatra National Road Implementation Center, find out the benefits obtained, and identify obstacles faced in its implementation. The research uses a descriptive method with a qualitative approach. Data was obtained through direct observation during internship activities, documentation, internship logbooks, and literature studies. The results of the study show that the digitization of financial document archives is carried out through the stages of document completeness, scanning, digital storage, archive grouping, and document retrieval. The implementation of archive digitization provides benefits in the form of easier document searching, reducing the risk of losing archives, increasing work effectiveness and efficiency, saving storage space, improving data security, and supporting the digital transformation of government agencies. However, there are still several obstacles such as the large volume of documents, the need for high precision in the scanning process, file naming errors, device and system interference, the risk of digital data loss, limited human resources, and the simultaneous management of physical and digital archives. Therefore, it is necessary to improve the quality of digital archive management so that the benefits obtained can be more optimal.

Studi ini meneliti peran digitalisasi pajak dalam memoderasi hubungan antara kesadaran wajib pajak dan kepatuhan pajak penghasilan. Isu ini relevan karena Indonesia terus memperkuat layanan pajak elektronik, sementara kepatuhan wajib pajak masih bergantung pada kesadaran internal dan kemudahan praktis dalam memenuhi kewajiban pajak. Studi ini menggunakan pendekatan kausal kuantitatif. Data dikumpulkan melalui kuesioner dari 170 wajib pajak perorangan yang memiliki nomor identifikasi wajib pajak, telah melaporkan SPT pajak penghasilan, dan telah menggunakan layanan pajak digital seperti DJP Online atau e-Filing. Sampel dipilih melalui purposive sampling, dan data dianalisis menggunakan analisis regresi moderasi. Hasil menunjukkan bahwa kesadaran wajib pajak memiliki pengaruh positif terhadap kepatuhan pajak penghasilan. Digitalisasi pajak juga mendukung kepatuhan dengan meningkatkan akses, kecepatan, transparansi, dan efisiensi administrasi. Lebih penting lagi, digitalisasi pajak memperkuat pengaruh kesadaran wajib pajak terhadap kepatuhan pajak penghasilan. Wajib pajak dengan kesadaran yang lebih kuat lebih cenderung menerjemahkan niat mereka menjadi perilaku patuh ketika sistem digital mudah digunakan dan bermanfaat. Studi ini berkontribusi pada penerapan Teori Perilaku Terencana dan Model Penerimaan Teknologi dalam penelitian kepatuhan pajak dan menawarkan masukan praktis untuk meningkatkan kebijakan pajak digital, panduan pengguna, dan pendidikan wajib pajak.

The rapid development in the field of information and communication technology currently requires students to master Microsoft Word. This skill becomes a crucial asset, both to support academic activities and as early preparation before entering the workforce. One of the applications frequently used in document preparation is Microsoft Word. Observation data at SMK Ibrahiny 1 Sukorejo indicate that the utilization of Microsoft Word features by some students is not yet optimal. This is evident in the students' limitations in configuring layouts, margins, as well as creating headers and footers in documents. In order to achieve efficiency and speed in the creation of administrative documents, this training is focused on enhancing students' competencies in exploring the features of Microsoft Word. This training was conducted on June 1, 2026, in the computer lab of SMK Ibrahimy 1 Sukorejo, involving 15 students from the 10th grade forestry department as participants. The method used during the training included the delivery of basic material followed by direct practice and the use of a system roll method on each computer to identify obstacles or challenges in preparing administrative documents, as well as direct assistance to students to quickly resolve any issues and ensure no one misses the material. The purpose of this training is to improve efficiency in properly and accurately preparing administrative documents. Therefore, the organization of Microsoft Word training can be categorized as a strategic step in boosting the digital skills of the students.

The development of digital technology has encouraged the use of social media as an efficient promotional tool for businesses, particularly micro, small, and medium enterprises (MSMEs). One type of content frequently used is video, as it can convey messages visually and engage audiences. However, inadequate content design can lead to low engagement rates on social media. This study aims to design social media-based video content to increase engagement at the Jilbab Ansania Semarang business. The method used in this research is Research and Development (R&D) with a Design and Development (D&D) approach, which includes the stages of needs analysis, design, development, implementation, and evaluation. Data collection techniques include observation, interviews, documentation, and literature review. The research results show that videos tailored to the target audience and social media platform can increase engagement. This is evident in the increase in likes, comments, shares, and views. Therefore, creating video content focused on social media has proven effective as a digital promotional tool to increase engagement for the Jilbab Ansania Semarang business.

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

This study was motivated by the importance of using digital technology-based learning media in Catholic Religious Education learning to improve students’ learning achievement. The development of digital technology requires teachers to use interesting and interactive learning media that are suitable for students’ needs. This study aimed to determine the use of digital technology-based learning media in Catholic religious education learning and its impact on students’ learning achievement at SMPK Swadaya Tuakepa. This study used a qualitative method with a descriptive approach. The research subjects consisted of the principal, the Catholic religious education teacher, and five students. Data were collected through interviews, observations, and documentation. The data were analyzed through data reduction, data presentation, and conclusion drawing. The results showed that digital technology-based learning media such as PowerPoint, learning videos, Canva, Kahoot, and Quizizz had been utilized well in the learning process. The use of digital media helped teachers explain learning materials more clearly and attractively so that students became more active, focused, and motivated in learning. In addition, the use of digital media also improved students’ intellectual abilities, cognitive strategies, attitudes, and skills. Therefore, digital technology-based learning media can improve the quality of Catholic religious education learning and students’ learning achievement at SMPK Swadaya Tuakepa.

This study aims to examine the implementation of Probolinggo City Regional Regulation Number 2 of 2024 concerning the Respect, Protection, and Fulfillment of the Rights of Persons with Disabilities, specifically regarding entrepreneurial rights in Kanigaran District. A descriptive qualitative approach with a single case study design was employed. Data were collected through in-depth interviews with four key informants, field observation, and documentary study. Data analysis used Miles and Huberman's interactive model, interpreted through Thomas B. Smith's policy implementation theory encompassing four variables: Idealized Policy, Target Groups, Implementing Organization, and Environmental Factors. Findings indicate that implementation has been underway but has not yet reached an optimal state. The policy possesses strong normative substance, yet socialization to target groups remains shallow and uneven. Entrepreneurial motivation among persons with disabilities is high, but constrained by limited capital, social stigma, transportation barriers, and insufficient post-training mentorship. The DKUP has conducted training and marketing facilitation programs, however capital support capacity and sustained mentorship remain critically limited. Environmental factors reveal potential through the KDK community and digital technology, while social stigma and transportation infrastructure continue to pose significant obstacles.

The phenomenon of infinite scrolling in digital media reflects a fundamental shift in how modern individuals experience spirituality in the digital era. The continuous flow of information creates new spaces for the search for meaning, including the human relationship with the Divine, while simultaneously introducing challenges in the form of constant distraction that disrupts deep reflection. This study aims to analyze how infinite scrolling contributes to a crisis of spiritual awareness and how digital technology functions as an ambivalent space between distraction and reflection. The research employs a descriptive qualitative method with a library research approach, using relevant academic literature and religious documents. The findings indicate that intensive digital engagement reduces opportunities for contemplation, weakens reflective capacity, and produces shallow and fragmented spiritual experiences. However, digital technology also provides broad access to spiritual resources that can be used constructively. This study concludes that the crisis of spiritual awareness in the digital era is influenced not only by individual factors but also by technological structures shaping human attention. Therefore, digital literacy that includes ethical and spiritual dimensions is essential to ensure technology supports the search for meaning.  

This study aims to examine the cyber policies implemented by the Indonesian government in light of the impact of digital technology developments on the younger generation, with a view toward achieving inclusive and youth-friendly governance. This study employs a descriptive qualitative method using a critical discourse analysis approach based on van Dijk’s perspective. The research was conducted in three stages: data collection, data analysis, and presentation of results. The data source for this study is Law No. 1 of 2024. The data consists of structured documents collected using the read, observe, and record technique. The results indicate that the cyber policies in Law No. 1 of 2024 mark a shift from a reactive to a proactive approach by prioritizing child protection. This policy expands the scope of protection to include personal data, privacy, and child safety in the digital space, while also affirming the responsibilities of Electronic System Operators. The research findings are expected to enrich understanding of the importance of a policy communication model that is creative, transparent, participatory, and responsive in fostering literacy and critical awareness regarding the use of information technology. Thus, this research is expected to contribute to supporting the realization of a more inclusive digital space governance that is youth-friendly and aligned with the strengthening of moral values and social ethics in community life.  

The rapid development of digital technology has transformed the way organizations conduct business activities and manage human resources. These changes require organizations to have employees who are not only competent but also possess a high level of employee engagement to adapt effectively to the dynamic work environment. This study aims to analyze the role of transformational leadership in enhancing employee engagement among employees of Ranch Market in the digital era. Transformational leadership is regarded as a leadership style that inspires, motivates, and encourages employees to develop their potential through a clear vision, effective communication, and individualized consideration. This research employed a quantitative approach by collecting data through questionnaires distributed to Ranch Market employees. Data analysis was conducted to examine the relationship between transformational leadership dimensions and employee engagement, which includes vigor, dedication, and employee involvement in their work. The findings indicate that transformational leadership plays a positive and significant role in improving employee engagement. Leaders who are able to inspire, build trust, encourage innovation, and support employee development have been proven to strengthen employees’ attachment to the organization. Furthermore, transformational leadership fosters a supportive and adaptive work environment, enabling employees to respond effectively to technological changes and evolving work systems. The results suggest that the implementation of transformational leadership can serve as an effective strategy for organizations in addressing the challenges of the digital era while promoting productivity, employee commitment, and sustainable organizational performance. Therefore, transformational leadership remains a crucial factor in maintaining a highly engaged workforce and achieving long-term competitive advantage.

Changes in work patterns driven by digital technology development and post-pandemic dynamics have encouraged organizations to implement Work From Home (WFH) as an alternative working system. This policy has attracted considerable attention because it affects employee productivity and well-being, which are essential for organizational performance. However, previous studies have reported inconsistent findings regarding the effectiveness of WFH. Therefore, this study aims to analyze the impact of WFH on employee productivity and well-being. A qualitative approach was employee using the Systematic Literature Review (SLR) method by reviewing 19 scientific articles related to productivity, job satisfaction, work-life balance, and mental health. The findings show that 89,5% of articles reported positive effects of WFH through greater flexibility, work comfort, time efficiency, and improved work-life balance, wich contribute to higher productivity and well-being. Meanwhile, 10,5% identified negative effects due to inadequate work facilities, internet disruptions, burnout, and coordination difficulties. These findings indicate that WFH effectiveness is influenced by technological support, job characteristics, and organizational culture. The study implies that organizations should adopt adaptive work policies, strengthen digital infrastructure, and provide mental health support to optimize employee productivity and well-being.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.