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The rapid development of e-commerce as part of the broader digital transformation has introduced various new forms of transactions that were not explicitly recognized in classical Islamic jurisprudence. These include digital contracts, non-physical goods, cloud-based services, and electronic payment systems. Such innovations present a range of legal challenges, particularly concerning the validity of contracts, the legal status of digital products, the permissibility and security of electronic payment methods, and the protection of consumers in online transactions. To address these challenges, Islamic scholars have increasingly turned to ijtihad the process of independent reasoning and interpretation—as a methodology capable of providing legal solutions for contemporary issues. This study employs a qualitative approach, primarily through literature review, to examine the foundational principles of ijtihad, various methodological tools, and their applicability to different aspects of e-commerce transactions. The findings demonstrate that ijtihad methods, including qiyās (analogical reasoning), istislāh (consideration of public interest), istihsān (juridical preference), and ‘urf (customary practice), enable Islamic law to remain adaptive and flexible, while still oriented toward justice and public welfare. By applying these methods, Islamic jurisprudence can provide legal certainty, uphold fairness, and ensure that e-commerce practices align with Shariah principles, ultimately fostering trust and ethical behavior in the digital marketplace.

This study aims to analyze the implementation of the Balanced Scorecard (BSC) as a strategic performance evaluation tool in the era of digital transformation. Using a descriptive qualitative approach within the social constructivist paradigm, data were collected through in-depth interviews, non-participant observation, and document analysis in three organizations undergoing digitalization. Thematic analysis (Braun & Clarke, 2006) identified four main themes in the application of the BSC: digital strategy alignment, digital readiness and data integration, a culture of learning and innovation, and adaptive leadership transformation. The findings indicate that the BSC functions not only as a performance measurement system but also as an adaptive, collaborative, and data-driven strategic management framework. The integration of digital technologies accelerates decision-making processes and strengthens reflective organizational culture. Theoretically, this study extends the classical BSC model of Kaplan and Norton (1996, 2001) toward a Digital Balanced Scorecard that emphasizes synergy among strategy, data, and organizational learning. Practically, the results highlight the importance of digital readiness, an innovation-oriented culture, and adaptive leadership as key foundations for successful BSC implementation in the era of digital disruption.

This study aims to analyze the role and effectiveness of Islamic monetary policy in Indonesia in facing digital transformation, particularly through the instruments of Sertifikat Bank Indonesia Syariah (SBIS) and Sukuk Bank Indonesia (SukBI). The digital transformation of the national financial system demands an adaptive monetary policy that remains grounded in the principles of maqashid shariah. In the context of Islamic economics, monetary policy not only functions to regulate the money supply and maintain price stability but also ensures the realization of justice and economic welfare. This research employs a descriptive qualitative approach, using literature-based data collection from official publications of Bank Indonesia, the Financial Services Authority (OJK), and relevant academic references on Islamic monetary policy. The analysis adopts an inductive approach by examining the roles of SBIS and Sukuk BI in supporting the stability of the Islamic financial system and their alignment with maqashid shariah values such as al-‘adl (justice), al-wudhuh (transparency), and ar-rawaj (circulation of wealth). The findings indicate that digitalization has positively impacted the efficiency and transparency of Islamic monetary instruments, where SBIS plays a role in regulating the liquidity of Islamic banks in a non-usurious manner, while Sukuk BI serves as an essential instrument in maintaining national economic stability. Nevertheless, challenges remain, including the limited digital infrastructure for Islamic finance and the need to strengthen regulations to ensure that digital monetary systems remain consistent with sharia principles.

In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

The rapid advancement of information technology has encouraged business actors to adopt digital transformation; this situation is also experienced by Pabrik Tahu Macanan, a small scale tofu factory in Magelang that still relies on manual systems in operation. This  study aims to analyze the implementation of management information systems in supporting digital transformation and risk management at Pabrik Tahu Macanan; a descriptive qualitative approach was applied, using interviews, observations, and documentation as date collection methods. The findings reveal that digital information systems have the potential to improve efficiency, recording accuracy, and internal control; however, their implementation remains limited due to human resource constraints and low adaptability to new technologies. The research also found that simple risk management practices such as regular machine maintenance and manual bookkeeping remain effective in maintaining business stability. The implication of this study indicates that a gradual implementation of digital based information systems, supported by training and supervision, can serve as a strategic step to enhance competitiveness, operational efficiency, and sustainability for traditional SMEs like Pabrik Tahu Macanan.

This study examines the dynamics of Data Driven Policy implementation in Indonesia, which faces a disconnect between the ambitions of digital regulation and the reality of execution on the ground. Using a qualitative approach with the Three Lenses of Evidence-Based Policy analysis framework (Head, 2008), this study examines the interaction between scientific evidence, political considerations, and professional practices in government data governance. The results show that although legal infrastructure such as Satu Data Indonesia (SDI) has been established, its effectiveness is hampered by structural barriers: the dominance of sectoral egos and a culture of intuitive decision-making (political lens), as well as a mix of digital talent and resistance from a paternalistic bureaucratic culture (practical lens). These findings confirm that data fragmentation and cybersecurity incidents are not simply technical failures, but rather systemic governance failures. Therefore, this study recommends a “soft reform” strategy that integrates the enforcement of technical standards, budget incentive mechanisms, and digital leadership transformation to align data validity with the political realities of the bureaucracy.

This study conducts a Systematic Literature Review to examine the relationship between job enrichment, the Human Resource Information System, and work–life balance on organisational performance through the mediating role of innovative work behaviour, with a particular focus on medium-scale Micro, Small, and Medium-Sized Enterprises. Drawing on Scopus-indexed publications from 2020 to 2025, the review identifies theoretical and empirical findings that highlight the importance of human resource practices and digital transformation in strengthening organisational innovation. The analysis reveals that job enrichment significantly enhances employee autonomy, engagement, and intrinsic motivation, which in turn fosters innovative work behaviour. Likewise, the Human Resource Information System contributes to performance improvement by increasing decision-making efficiency and supporting data-driven innovation processes. Meanwhile, work–life balance promotes creativity and reduces stress, thereby fostering an environment conducive to innovative thinking. Furthermore, innovative work behaviour is found to mediate the relationship between human resource practices and organisational performance by transforming individual innovation into collective organisational outcomes. These findings indicate that integrating the Human Resource Information System with job enrichment and work–life balance policies can substantially enhance the competitiveness and productivity of medium-scale Micro, Small, and Medium-Sized Enterprises. This study contributes to theoretical advancement in innovation-oriented human resource management and offers practical implications for developing adaptive human resource systems to ensure sustainable business performance in the digital era.

The rapid advancement of digital technologies and Artificial Intelligence (AI) has fundamentally reshaped the management and development of the tourism industry. Digital transformation strategies offer substantial opportunities to enhance destination competitiveness while simultaneously supporting economic, social, and environmental sustainability. This study aims to systematically examine the role of digital transformation and AI in strengthening sustainable tourism competitiveness through a literature review approach. A total of 42 peer-reviewed journal articles published between 2019 and 2025 were analyzed, drawing from Scopus, Web of Science, and Google Scholar. The analysis employed thematic synthesis to identify dominant patterns, conceptual relationships, and emerging themes across the literature. The findings indicate that AI-driven digital transformation enhances operational efficiency, enables personalized tourist experiences, supports data-informed resource management, and facilitates the development of smart tourism destinations. Nevertheless, persistent challenges related to human resource readiness, digital inequality, data governance, and ethical considerations remain evident. This review provides an integrated conceptual perspective on digital transformation and AI in sustainable tourism competitiveness and offers insights for policymakers, practitioners, and future research.

The development of information technology has driven digital transformation in various sectors, including the food and beverage (F&B) industry. However, many small to medium-scale F&B businesses still rely on manual ordering systems, resulting in long queues, order recording errors, limited menu information, and suboptimal user experience. This study aims to design the user interface (UI) and user experience (UX) of a web-based Smart Ordering System that provides convenience, efficiency, and comfort in the food ordering process. The research method used is the Design Thinking approach, which includes empathize, define, ideate, prototype, and testing stages. The design process involves user needs analysis, user flow development, wireframe creation, and high-fidelity prototype development using Figma. Usability testing is conducted using the Single Ease Question (SEQ) method to evaluate ease of use and user satisfaction. The results indicate that the proposed UI/UX design provides a clear ordering flow, intuitive interface, and easy-to-understand user experience. Based on the SEQ results, most users experienced no difficulty in using the system, indicating that the design meets usability criteria with a very good category and is suitable for implementation in the F&B industry.

The implementation of the One-Stop Integrated Service (PTSP) Website at the Ministry of Religious Affairs of Jambi City is part of the digital transformation of public services. This study aims to measure user satisfaction with the PTSP Website using the End User Computing Satisfaction (EUCS) method and the DeLone & McLean model. This research employed a quantitative approach using a survey method involving 100 respondents who are users of the PTSP Website. The EUCS variables consist of content, accuracy, format, ease of use, and timeliness, while the DeLone & McLean model includes system quality, information quality, and service quality. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 software. The results indicate that system quality, information quality, and service quality have a positive effect on user satisfaction with the PTSP Website. This study is expected to serve as an evaluation reference for improving the quality of digital public services.

The management of scientific works at the Faculty of Law, Universitas Jambi, is still carried out manually through physical archives and simple digital storage without an integrated information system. This condition causes limited access, slow information retrieval, and a high risk of document loss and damage. This study aims to develop a web-based scientific repository system to improve the efficiency, accessibility, and security of managing academic works. The system was developed using the Waterfall method, which consists of requirement analysis, system design, implementation, testing, and evaluation. Data collection was conducted through interviews, observations, and questionnaires involving librarians, lecturers, and students. The system was implemented using the Laravel framework with a MySQL relational database to support document storage, metadata management, access control, and search functionality. The results show that the developed repository system is able to facilitate the submission, verification, publication, and retrieval of scientific works effectively. User acceptance testing indicates that the system meets user needs in terms of usability, functionality, and accessibility. The implementation of this system contributes to improving academic information management and supports digital transformation at the Faculty of Law, Universitas Jambi.

The digital economy and e-commerce are rapidly transforming global markets, driving efficiency, inclusivity, and innovation. However, these developments also produce unintended consequences, particularly regarding environmental sustainability. This study aims to examine the relationship between digital transformation, the expansion of e-commerce, and their impact on carbon emissions and socio-economic outcomes. Using bibliometric analysis and VOS Viewer to map and analyze research trends from leading academic databases, this paper identifies key themes, knowledge clusters, and research gaps in the intersection of digital economy, logistics, and sustainability. The findings indicate that technological advances foster economic growth and greater accessibility but simultaneously contribute to rising energy consumption, logistics intensity, and carbon footprints. These results highlight the dual nature of digitalization as both a catalyst for inclusive development and a driver of environmental pressures. The study argues that an integrated policy framework is crucial to leverage the benefits of digital transformation while mitigating its environmental costs. It emphasizes the importance of green innovation, sustainable infrastructure investment, and inclusive e-commerce practices as key strategies for ensuring long-term socio-economic resilience. Ultimately, the paper contributes to the policy discourse by positioning innovation, inclusivity, and environmental stewardship as complementary rather than competing forces, thereby offering a pathway for future digital economy development that is both equitable and sustainable.

Digital entrepreneurship has become a transformative phenomenon in the modern economy, changing the way businesses are developed and run through digital technology. Although the literature on digital entrepreneurship is growing rapidly, comprehensive mapping of the evolution of knowledge and research patterns is still limited. This study analysis the development of digital entrepreneurship in academic literature through bibliometric analysis of the Scopus database to identify research trends, knowledge structures, and future directions. The analysis was conducted on 1,815 publications from 681 sources (1988-2025) written by 8,023 researchers, using R Studio (bibliometrix) and VOSviewer. The results show exponential growth with an annual growth rate of 17.22%, as well as five main theme clusters: digital business models, digital innovation, social entrepreneurship, e-commerce, and fintech. Thematic evolution shifted from traditional entrepreneurship (1988–2010) to digital transformation (2011-2018) to new technology integration (2019-2025). The level of international collaboration reached 26.39%, with the United States, China, and the United Kingdom as the main contributors. These findings provide a research roadmap for identifying research gaps, collaboration opportunities, and trending topics in digital entrepreneurship.

Rapid developments in the era of digital transformation, which refer to the emergence of business and technology innovations based on artificial intelligence, big data, and the Internet of Things (IoT), have great potential for strategic sustainability for businesses in the digital age. Efforts to transform digital business models as a global competitive advantage and provide outputs that can be oriented towards future predictions. Digital business models refer to strategic designs for creating platform networks that are implemented through relationships with consumers and cross-sector collaboration. Challenges and opportunities for development between transformation and innovation are necessary in order to create and capture competitive value and provide added value in the digital economy era. The use of bibliometric analysis in research provides direction in understanding the perspectives and issues that require further research, opens up space for exploring publication trends, and identifies the mapping of key concepts that form the basis of main ideas, thereby providing a more structured understanding and developing new research opportunities, especially in the field of digital business models. Bibliometric analysis aims to gain an in-depth understanding of research using the R studio application as a tool for processing data trends over time and VOSviewer as a knowledge map visualization tool. The research was conducted to provide an understanding of current and future developments in a dynamic environment.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

Digital transformation has significantly reshaped human resource management (HRM) through the adoption of Human Resource Information Systems (HRIS), artificial intelligence (AI), big data analytics, e-learning platforms, and remote work technologies. Although these innovations improve efficiency and decision-making, they also generate ethical challenges related to data privacy, algorithmic bias, transparency, and employee monitoring. This article examines the role of professional ethics in HRM within the context of digital transformation, highlighting both emerging challenges and potential opportunities. This study employs a conceptual research approach supported by a comprehensive literature review of scholarly works on HRM, professional ethics, and digitalization. The analysis focuses on core ethical principles such as integrity, fairness, responsibility, professionalism, and confidentiality, and evaluates their implementation in digital HR practices. The findings indicate that unethical use of digital technologies may lead to discrimination, reduced employee trust, and violations of individual rights, particularly through biased AI-based recruitment systems and opaque performance evaluation mechanisms. However, digital transformation also offers opportunities to strengthen ethical HR governance. The use of ethical data management, algorithmic audits, digital transparency, and e-learning-based ethics training can enhance accountability and fairness in HR processes. The study concludes that integrating professional ethics with digital HRM is essential for developing human-centered, sustainable, and trustworthy organizations in the digital era.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as the backbone of Indonesia’s economy through their significant contribution to employment creation and Gross Domestic Product (GDP). However, many MSMEs continue to face structural challenges, including limited managerial capacity, low levels of innovation, and weak adaptation to digital transformation. In response to these challenges, entrepreneurship education has emerged as a strategic instrument for strengthening MSME competitiveness and sustainability. This study aims to analyze the role of entrepreneurship education as a development strategy for MSMEs in supporting Indonesia’s economic growth. Employing a descriptive qualitative approach with a case study design, this research examines several MSMEs that have participated in entrepreneurship education and training programs organized by government and educational institutions. The findings reveal that entrepreneurship education contributes to strengthening entrepreneurial mindset, improving managerial and financial skills, encouraging business innovation, and enhancing digital technology adoption among MSME actors. Moreover, entrepreneurship education supports business resilience and market expansion, enabling MSMEs to adapt to dynamic economic conditions. These findings indicate that entrepreneurship education is not merely a capacity-building tool, but a strategic policy instrument for developing competitive and sustainable MSMEs. Therefore, the institutionalization of integrated and continuous entrepreneurship education is essential to optimize the role of MSMEs in fostering inclusive and sustainable economic growth in Indonesia.

Advances in digital technology have led to significant transformations in management accounting practices, particularly with the use of cloud accounting, big data analytics, artificial intelligence (AI), and digital-based management accounting information systems. These changes have resulted in a shift in the function of management accounting from merely a documentation tool to a strategic decision support system that provides information quickly, accurately, and in real time. This study aims to analyze the implementation of management accounting in the digital business era, identify the obstacles faced by organizations in the digitization process, and explain the opportunities that can be utilized to improve the efficiency of financial management systems. The research method applies a qualitative approach by conducting a literature study that reviews a number of journals, books, and scientific documents related to the topic. The research findings indicate that digitization has a positive impact on operational efficiency, clarity of information, and the quality of managerial decision-making. However, organizations still encounter various challenges, such as low human resource technological capabilities, complexity in system integration, and increased threats to data security. This study concludes that the implementation of digital management accounting is a strategic necessity for companies in the modern business era, requiring technological readiness, increased human resource capacity, and internal policies that support a complete digital transformation process.  

The rapid development of digitalization and innovation has become a key driver in improving business processes and the competitiveness of organizations worldwide. This study is the first comprehensive bibliometric analysis examining the relationship between digitalization and innovation in business processes, to map the intellectual structure of this field, track the development of its themes, and identify remaining research gaps. This analysis, which utilizes data from Scopus processed using VOSviewer and Biblioshiny software, covers publications from 2010 to 2024 and employs co-occurrence, co-authorship, and thematic evolution techniques. The results show a rapid growth in publications since 2016, peaking at over 110 publications in 2024. Eight key thematic clusters stand out: Industry 4.0, artificial intelligence, robotic process automation, blockchain, drivers, and agile business process management. Despite the field's maturity, it still suffers from high fragmentation, strong geographic concentration, and a reliance on cross-sectoral research designs. As a result, longitudinal insights remain limited, and digital transformation failure rates remain high, reaching up to 70%. This research presents the first quantitative and visual roadmap of global knowledge flows in this domain and underscores the need for longitudinal, geographically inclusive, and people-centric research to move beyond single-point understandings to a sustainable, context-sensitive framework that enhances both the theoretical depth and practical success of digital-based business process innovation