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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 Free Health Check-up (CKG) is a government program designed to strengthen promotive and preventive health efforts through the early detection of risk factors, pre-disease conditions, and diseases across the community according to the life-cycle approach. As a relatively new initiative, the implementation of the CKG program in primary healthcare settings still requires further evaluation to assess implementation readiness, digital support systems, and community participation. This literature review aimed to examine the implementation of the Free Health Check-up Program in primary healthcare services. Relevant literature was retrieved from the Google Scholar database using the keyword "implementation of the free health check-up program" and was limited to open-access, full-text articles published between 2025 and 2026. The search identified eight eligible articles, which were extracted and analyzed in this review. The synthesis revealed three major themes in the implementation of the CKG program: (1) primary healthcare service readiness, (2) digitalization and reporting systems, and (3) community participation and communication strategies. Primary healthcare readiness includes the availability of human resources, infrastructure, medical equipment, consumable medical supplies, funding, service workflows, and cross-sectoral coordination. Digitalization through the SATUSEHATplatform and integrated reporting systems has the potential to improve service efficiency; however, challenges remain regarding digital literacy, internet connectivity, and the technical capacity of healthcare personnel. Community participation is influenced by knowledge, attitudes, the roles of community health volunteers, teachers, healthcare workers, and communication strategies tailored to the characteristics of the target population. The successful implementation of the CKG program requires strengthening primary healthcare systems, optimizing digital health platforms, and adopting community-based communication strategies to ensure the program is more effective, inclusive, and sustainable.

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.

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.

This study aims to analyze the influence of digital experience and customer experience on passenger loyalty on the Progo Train route, Pasar Senen–Lempuyangan. The increasing digitalization of public transportation services through the Access by KAI application has highlighted the importance of examining the quality of digital experience and customer experience in maintaining passenger loyalty. The study employed a quantitative approach with a causal associative design. Data were collected from 150 respondents through a questionnaire with a five-point Likert scale using a purposive sampling technique. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software (Ringle et al., 2024). The results of the outer model evaluation showed that all indicators had outer loadings > 0.70, Average Variance Extracted (AVE) > 0.50, Composite Reliability (CR) and Cronbach's alpha > 0.70, thus all constructs were declared valid and reliable. The inner model test shows that digital experience has a positive and significant effect on passenger loyalty (β = 0.192; T = 2.237; p = 0.025). Customer experience also has a positive and significant effect on passenger loyalty (β = 0.243; T = 3.268; p = 0.001). The coefficient of determination (R²) of 0.133 indicates that both variables explain 13.3% of the variance in passenger loyalty. The customer experience variable has a more dominant influence than digital experience on Progo Train passenger loyalty.

Traditional wedding rituals constitute intangible cultural heritage rich in symbolic meaning, serving to strengthen social solidarity and transmit cultural values. The massive penetration of modernization and digitalization has created new pressures for the Bugis-Makassar community in maintaining this heritage. This study analyzes the transformation of Bugis-Makassar traditional wedding rituals in South Sulawesi within the digital era context, focusing on how the community negotiates their cultural identity between the forces of tradition and modernity. Using a critical ethnographic approach with a multiple case study design grounded in Bhabha's concept of the third space, the study involved 42 informants from three groups: young couples (digital generation, aged 22–35), parents/family (middle generation, 40–60), and customary elders (to panrita lopi/bissu, 65+) in Makassar City, Bone Regency, and Wajo Regency. Data were collected through in-depth interviews, participant observation in 12 wedding ceremonies, and social media content analysis. Results reveal three main transformation patterns: (1) digital spectacularization—rituals adapted for social media consumption; (2) reflective selectivity—young couples actively choosing which traditional elements to retain; and (3) procedural hybridization—the integration of customary procedures with contemporary elements. These transformations are colored by intergenerational contestation that generally ends in compromise between demands for customary completeness and the aesthetic preferences of the younger generation. The study concludes that this transformation is not merely a loss of tradition, but a creative form of identity negotiation in which the Bugis-Makassar community actively reconstructs the meaning of siri' (self-esteem/dignity) and pesse (solidarity) within the changed socio-cultural landscape. The findings imply the need for cultural preservation policies that understand change as inherent to living culture, and open avenues for longitudinal studies on the intergenerational transmission of cultural values.

This study analyzes the effect of logistics digitalization systems and personnel competence on the distribution of personnel uniforms (kaporlap) at Kodiklatal. The study was motivated by the fact that the distribution system had not yet operated optimally despite the implementation of digital logistics, while delays in updating the Sistem Informasi Entitas Samapta (SIMBENSAM), limited documentation of device identities, and unequal digital skills among personnel still constrained distribution performance. A quantitative approach with explanatory design was applied. The population consisted of 3,099 personnel and the sample comprised 97 respondents selected using Slovin's formula. Data were collected through Likert-scale questionnaires and internal documentation, then analyzed using validity and reliability tests, classical assumption tests, descriptive analysis, and simple and multiple linear regression. The results show that the logistics digitalization system has a positive and significant effect on kaporlap distribution (t = 24.607; p < 0.05), personnel competence also has a positive and significant effect (t = 37.972; p < 0.05), and both variables simultaneously affect distribution performance (F = 788.285; p < 0.05) with an R square of 0.944. These findings confirm that digital systems and human competence must be strengthened in an integrated manner to support efficient, accurate, and timely distribution in a military education environment.

The implementation of web-based archive digitalization can help improve performance in the field of archive recording, which was previously still manual at the Naval Academy. Some of the obstacles include archiving that is still manual, many files lost due to piled-up storage systems, and human resources in the field of archiving that are still lacking. This study aims to increase time and cost efficiency in archive processing, reduce the risk of loss and damage to archives, and improve the abilities and skills of human resources in the process of using digital archives. This type of research is descriptive qualitative. The data collection techniques are interviews, observation, and documentation with respondents as well as appropriate documentation. The data analysis was carried out through the processes of data reduction, data display, as well as verification or drawing conclusions. The research results can help improve the efficiency and security of archiving by minimizing risks, so that archive management can enhance efficiency and effectiveness, focusing on the implementation of web-based applications.


Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).

The advancement of technology and information, which coincides with digitalization alongside the development of Artificial Intelligence (AI), has colored human social life around the world. Currently, cadets of the Naval Academy often use gadgets/digital tools to access information or other media. With this, there are emerging threats that are very dangerous for individuals and the state. An currently prevalent case is Cyber Crime Identity Theft. Cyber crime identity theft refers to the crime of stealing someone's personal information online for the purpose of fraud or financial gain by stealing personal data such as names, identity numbers, and financial information, to carry out illegal transactions or obtain illegal benefits, which can lead to financial loss and damage the victim's reputation. Indonesia still has a very high number of cases of cyber crime identity theft, but it should be preventable by fostering. the cyber security awareness of cadets at the Naval Academy of the Indonesian National Armed Forces. The conclusion of this research is that by strengthening modern technological infrastructure, both equipment and administrative services, developing modern software and hardware with strong security systems, and tightening regulations regarding access to users' personal data in cyber services, supported by strengthening cyber security institutions, it can enhance the cyber security awareness of cadets at the Naval Academy of the Indonesian National Armed Forces.

Judicial digital transformation through the implementation of e-Court and e-Litigation represents a strategic initiative of the Supreme Court of Indonesia to establish a modern, effective, and efficient judiciary. These innovations have successfully transformed various stages of civil case administration and litigation into faster and more transparent processes. However, the success of digitalization in case examination has not been accompanied by similar reforms in the execution of court judgments. This study aims to analyze the regulation of civil judgment execution following the implementation of e-Court and e-Litigation, identify challenges encountered in practice, and formulate a concept of execution digitalization as part of judicial reform. This research employs a normative legal method using statutory, conceptual, and case approaches. The legal materials consist of primary legal sources in the form of legislation and Supreme Court regulations, as well as secondary legal sources including scholarly literature and previous studies. The findings reveal that although e-Court and e-Litigation have accelerated dispute resolution processes, the execution of civil judgments remains largely conventional. Consequently, several challenges persist, including delays in execution, lack of transparency, and limited supervision by litigating parties. Therefore, the development of an integrated Digital Execution System linked to existing electronic judicial platforms is necessary to enhance the effectiveness of judgment enforcement and ensure greater legal certainty for justice seekers.

This study analyzes the implementation of the Central Papua One-Stop Service Information System (Sipersateng) at the Central Papua Provincial Secretariat as a model for administrative innovation in the New Autonomous Region (DOB). The main focus of the study is to explore how a region with extreme infrastructure limitations can leapfrog or institutionalize towards an agile and transparent digital bureaucracy. Using a qualitative descriptive-analytical method with a case study approach, this research involved in-depth interviews, participant observation, and documentation studies to capture the dynamics of the transition from manual to digital systems. The results show that Sipersateng successfully reduced administrative process time by up to 60%. This success was driven by three main dimensions: institutional legitimacy through strong leadership commitment, technical resilience through offline-syncing features to address internet signal fluctuations, and significant changes in work culture. Adaptation strategies such as peer-mentoring methods for senior officials and mandatory policies through gubernatorial instructions proved effective in breaking down organizational cultural resistance. This study concludes that Sipersateng is not merely a technical tool, but rather a manifestation of Frontier Digital Bureaucracy that is able to mitigate the risk of maladministration and build public accountability in the newly formed province. This innovation demonstrates that geographic limitations are not a major barrier to achieving clean governance if supported by inclusive and adaptive system design. These findings provide a theoretical contribution to the public management literature on digitalization in regions with high structural challenges.

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

The rapid advancement of digital technology has significantly influenced various aspects of children's and adolescents' lives, particularly emotional development and social interaction. Excessive and uncontrolled use of digital media may negatively affect emotional regulation, communication skills, and interpersonal relationships. Therefore, educational institutions play an important role in helping students develop positive character and social behavior. Islamic Religious Education (IRE) is expected to contribute to character formation by instilling moral values, strengthening self-control, and encouraging healthy social interactions. This study aimed to analyze the effectiveness of Islamic Religious Education learning on the emotional development and social interaction of late childhood students in the digitalization era. A quantitative study with a cross-sectional design was conducted among 40 students at MIS As-Syafi'iyah 10 Bogor in 2026. Data were collected using structured questionnaires and analyzed using the Chi-square test. The findings revealed that 32 respondents (80%) demonstrated a good level of Islamic Religious Education learning. In addition, 23 respondents (57.5%) showed good emotional development, while 28 respondents (70%) demonstrated good social interaction. Statistical analysis showed a p-value of 0.001 (<0.05), indicating a significant effectiveness of Islamic Religious Education learning on students' emotional development and social interaction. These findings suggest that Islamic Religious Education contributes positively to fostering emotional maturity and improving social relationships among students in the digital era.

The digitalization of tax administration has become one of the Indonesian government's strategic initiatives to improve efficiency, transparency, and taxpayer compliance. However, the implementation of digital tax systems among Micro, Small, and Medium Enterprises (MSMEs), particularly distributor-sector MSMEs in Batam City, still faces various administrative and technical challenges. This study aims to examine the experiences, risk perceptions, and adaptation strategies of distributor MSME actors in responding to the digitalization of tax administration following the implementation of the Harmonization of Tax Regulations Law (UU HPP). The research employed a qualitative approach using a phenomenological method. Data were collected through in-depth interviews with seven distributor MSME owners in Batam City who had utilized digital tax systems such as e-Filing and Coretax. The findings indicate that most business actors still experience limitations in technical understanding, concerns regarding reporting errors, and difficulties adapting to changes in digital tax systems and regulations. To address these challenges, MSME actors developed several adaptation strategies, including the use of tax consultants, hybrid manual-digital bookkeeping systems, and informal assistance through the internet and business networks. This study highlights that the success of tax digitalization requires a more adaptive approach, stable systems, and policies that are aligned with the characteristics of local MSMEs.

The wave of digitalization triggers a severe morality crisis among the younger generation through constant exposure to negative content, cyberbullying, and global communication ethics degradation. This descriptive qualitative study aims to analyze the specific internalization of Christian values at GPIB Harapan Kasih Congregation Bekasi to shield youth morality amidst ongoing technological disruption. Employing intensive in-depth interviews and participatory observations, data were analyzed interactively through systemic reduction, structured display, and final verification. The results indicate that the digital morality crisis explicitly manifests as pornography normalization, virtual toxicity, and the severe erosion of academic honesty. In response, pastoral strategies utilizing highly contextualized digital ethics sermons and youth cell groups prove thoroughly effective. The deep internalization of self-control and integrity successfully stimulates a holistic self-censorship mechanism across the youth's cognitive, affective, and behavioral domains. This study concludes that consistent accountability-based mentorship effectively transforms Christian youth from passive digital victims into active agents of change within global cyberspace.

Digitalization in the fitness industry is increasingly essential to improve efficiency and service quality. However, many fitness centers still manage data manually, including KRESNA GYM, which faces challenges in member registration, workout scheduling, and facility information delivery. This study aims to design a web-based e-fitness application using the Laravel framework to support digital service management. The development follows the Waterfall model through stages of requirement analysis, design, implementation, testing, and evaluation. The application includes features such as a landing page, admin/member login and registration, management dashboards, workout schedules, equipment guides, and supplement listings. Black-box testing confirms that all features function as expected. This system simplifies administrative processes and enhances member experience, making it effective in supporting digital transformation at KRESNA GYM.

This study examines the foundational framework and evolving dynamics of Indonesian civil procedural law (Hukum Acara Perdata) amid its transformation from colonial legal heritage toward a modern, digitalized justice system. Using normative-doctrinal legal research methodology combined with empirical court statistics from 2022–2024, the study analyzes four dimensions: (1) core procedural principles rooted in the HIR and RBg; (2) the mandatory mediation framework under PERMA No. 1 of 2016; (3) the evolution of evidence law toward electronic evidence under the amended UU ITE (Law No. 1 of 2024); and (4) mechanisms of judicial decisions and legal remedies. Findings show that e-court implementation has dramatically increased efficiency minutasi productivity rose from 64.35% (2022) to 96.50% (2024)—while 594,816 users registered through e-court by 2023. The study concludes that Indonesia’s civil procedural law is actively adapting to technological disruption, though structural challenges such as digital inequality, electronic evidence authentication gaps, and regulatory harmonization remain unresolved.

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.

Digital transformation in the judicial system represents a strategic step to improve the quality of legal services in Indonesia. One of the innovations implemented by the Supreme Court of the Republic of Indonesia is the E-Court system, which enables case administration and court proceedings to be conducted electronically. This study aims to analyze the effectiveness of the implementation of E-Court in realizing the principles of simple, fast, and low-cost justice, as well as to identify the obstacles faced by parties who do not utilize the system. The research method employed is a normative legal approach, involving the analysis of statutory regulations and scholarly literature. The results indicate that, normatively, E-Court has been effective in supporting judicial efficiency; however, in practice, it still encounters various challenges, including technical, social, and institutional aspects. These obstacles vary among different legal subjects, namely advocates, individuals, private legal entities, and government legal entities. Therefore, comprehensive efforts are required to optimize the implementation of E-Court to ensure that the objectives of judicial reform can be fully achieved. Furthermore, the findings reveal that, from a normative perspective, E-Court provides a more efficient mechanism compared to conventional systems, particularly in terms of case administration and communication between parties. However, this effectiveness has not been evenly realized due to constraints such as the digital divide, limited technological infrastructure, and low user readiness. Consequently, the implementation of E-Court still requires reinforcement in both technical and cultural aspects to ensure optimal accessibility for all segments of society.