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Waqf is one of the instruments of Islamic economics that holds great potential for improving community welfare and promoting sustainable socioeconomic development. However, this potential has not been fully realized due to low public participation in waqf. This situation indicates that messages and education regarding waqf have not been effectively communicated to the general public. This study aims to analyze how the distribution, promotion, and advertising of waqf messages are conducted to the public through a case study of the Indonesian Waqf Board in South Tangerang City. The method used is a descriptive qualitative approach with a constructivist paradigm. Data collection was conducted through interviews, observations, documentation, and literature review to obtain a comprehensive picture of the waqf communication strategies implemented. The results of the study indicate that the distribution of waqf messages is still limited to seminars, workshops, and incidental activities, resulting in uneven information reach. Waqf promotion has also not been conducted consistently and remains conventional, while the use of digital advertising and social media has not been maximized. The main obstacles faced include low public literacy regarding waqf, a lack of professionalism among waqf administrators, and minimal public trust in waqf management. This study concludes that the development of waqf requires modern communication strategies through the digitization of messages, consistent promotion, increased institutional transparency, and intensive use of social media in order to significantly increase public participation in waqf.

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas

UMKM Digital transformation in local governance is an important instrument in realizing the principles of good governance, especially in regions with complex geographical challenges. This study aims to analyze the effectiveness of e-government implementation at the district level in encouraging community participation in the local development planning process, using a case study of the Fof District Office, Tambrauw Regency. The methods used were descriptive qualitative through field observations, in-depth interviews with district officials and community leaders, and analysis of development documents. The data was analyzed through the stages of reduction, presentation, and drawing conclusions. The results of the study show that the implementation of e-government in Fef District is in a transition phase. Bureaucratic digitization improves administrative efficiency and transparency of public information. However, its effectiveness in expanding community participation is still low. The main obstacles include limited telecommunications infrastructure in several villages and low community digital literacy. As a result, participation in Musrenbang remains dominated by conventional mechanisms, while digital platforms serve primarily as a means of one-way reporting. This study emphasizes that the success of digital transformation depends on the readiness of infrastructure and community capacity, so a hybrid approach that integrates technology with local wisdom is needed to strengthen participation in regional development.

The use of population data plays a crucial role in improving the quality of public services and supporting data-driven policymaking. The Population and Civil Registration Service (Disdukcapil), as the agency responsible for population administration, is responsible for providing accurate, up-to-date, and integrated population data. This study aims to analyze collaborative patterns of population data utilization and public service innovation at the Serang City Population and Civil Registration Service. The research method used is a qualitative method with a descriptive approach. Data collection techniques were carried out through observation, documentation, and literature studies from various relevant academic sources. The results show that collaborative patterns of population data utilization are carried out through the integration of population information systems, data exchange between government agencies, and the development of information technology-based services. Public service innovations carried out include the digitization of population administration services, the use of online service information systems, and improving the quality of digital technology-based services. This collaborative data utilization can increase the effectiveness of public services and accelerate the population administration process for the community. Therefore, strengthening inter-agency coordination, improving the quality of human resources, and developing information technology infrastructure are important factors in supporting the successful utilization of population data and public service innovation.

This study aims to analyze the implementation of the Minimum Service Standards (SPM) for education administration in MTsN Batang, identify supporting and inhibiting factors, and formulate recommendations for service improvement. The study used a mixed-methods design with an evaluative approach to the CIPP model. Quantitative data were collected through questionnaires from 60 respondents, while qualitative data were collected through in-depth interviews and observations. Quantitative data were analyzed using descriptive statistics and Kruskal-Wallis tests, while qualitative data were analyzed using Miles and Huberman's thematic analysis. The study found that SPM implementation reached 72%, with the highest achievement in student administration (85%) and the lowest in financial administration (58%). The Kruskal-Wallis test showed a significant difference in perception between groups (p=0.032). The thematic analysis identified three themes: digitization of services, human resource capacity, and transparency of accountability. The implications of the research show the need to increase human resource capacity, optimize management information systems, and strengthen coordination with the Ministry of Religion.

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

The Checksheet process at PT. Automotive component companies are an important activity to maintain quality consistency in the production of automotive components, especially brackets. However, the inspection method that is still carried out manually causes waste of time, high use of paper, and increased operational costs. This study aims to reduce the cycle time of Patrol Check A-T-A, implement a digital (paperless) recording system, and improve process efficiency through the PDCA (Plan-Do-Check-Act) approach, Fishbone Diagram, and Why-Why Analysis. The results of the identification of the root of the problem show that the absence of a standardized digital system and the lack of management initiatives are the main causes of the long inspection process and high paper consumption. The implementation of E-Checksheet as a digital solution resulted in a significant reduction in cycle time, from 50 minutes to 10 minutes, as well as eliminating paper use by up to 100%. In addition, workflows become simpler, data is easier to monitor, and processes become more efficient. This study concludes that the digitization of Checksheet is able to increase operational effectiveness, reduce waste, and support continuous improvement in the manufacturing environment.

In this era of ongoing digitalization, the use of information technology in records management is becoming increasingly crucial to ensure work efficiency and effectiveness. This study aims to examine the implementation of a dynamic archive storage system in the General Ledger Accounting Division of PT KPN Plantation. Specifically, this study identifies the obstacles encountered and analyzes the efforts made to overcome these challenges. Using a qualitative approach, primary data was collected through observation, interviews, and documentation studies with informants from General Ledger Accounting employees. Data analysis was carried out through a series of processes, including data collection, data reduction, data presentation, and conclusion drawing. The results of the study show that although the stages of archive management have been carried out systematically through a combination of physical procedures and digitization using E-Archive, its implementation still faces significant obstacles. The problems identified include managerial aspects such as high transaction volumes that cause document backlogs and space limitations, technical aspects such as the instability of the E-Archive system, and limited human resources with expertise in archiving. Collectively, these obstacles reduce the effectiveness and efficiency of the system, requiring a comprehensive and integrated improvement strategy to achieve reliable and sustainable archive management

This study investigates allegations of fabricated Accountability Letters (SPJ) and budget irregularities at the Tanjungpinang City Women's Empowerment, Child Protection, and Community Empowerment Agency (DP3APM), just as the regional budget deficit reached Rp97 billion. Internal reports and local media coverage reveal strong indications that funds allocated for outbound activities were diverted to purchase clothing and shoes, which were then used for the Proclamation Walk even though the outbound activities themselves never materialized, raising suspicions of fictitious SPJs and a lack of transparency in the management of public funds. Qualitative descriptive methods were applied through in-depth analysis of news documents, official statements, and regional financial management regulations such as Law No. 23/2014 concerning Regional Government. The analysis highlights violations of fiscal accountability principles under the pressure of the local budget crisis, recommending a comprehensive independent audit by the Supreme Audit Agency (BPK) or regional inspectorates, along with oversight reforms involving the digitization of financial reports to prevent a repeat in other regional governments across Indonesia.

Selayang Village is one of the villages in Selesai District where most of the residents have micro, small, and medium enterprises (MSMEs) as the main source of livelihood. However, until now, MSME actors in the village still face limited knowledge and skills in utilizing digital technology, especially in the field of marketing. Most business actors still rely on conventional marketing methods, such as word-of-mouth promotion, which has an impact on limited market reach. Through this community service activity, it is hoped that MSMEs will be able to optimize digital marketing so that their marketing area becomes wider and more competitive. This service aims to assist and assist the community in registering the location of MSMEs and public facilities on the Google Maps platform. The method of implementing the service includes the stages of socialization, technical assistance, and direct MSME registration. The results of the activity showed that as many as nine MSMEs were successfully registered and their business profiles were optimized through a door-to-door approach. All business actors responded positively because they now have a digital footprint that makes it easier for consumers to find business locations. Thus, this activity is expected to increase business visibility, the competitiveness of MSMEs, and the welfare of the people of Selayang Village

This study discusses the effectiveness of Indonesia's halal certification system in supporting international standards and increasing global consumer satisfaction. The study uses a descriptive qualitative method with a case study approach to analyze the implementation of the national halal certification system. The results show that the halal certification system has strengthened legal protection and consumer confidence in halal products through synergy between BPJPH, MUI, and LPH. However, there are still challenges in harmonizing halal standards between countries and increasing the recognition of Indonesian certification at the global level. The digitization of the certification process and integration with international standards are considered important to accelerate services and enhance the credibility of the national system. This study recommends strengthening collaboration among stakeholders, international halal diplomacy, and technology-based system innovation so that Indonesia can compete globally and play a role as a world halal certification center

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

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.  

Transportation development is a key foundation for increasing economic growth, regional connectivity, and the quality of public services. In Southeast Sulawesi, Governor Andi Sumangerukka's vision of "Advanced, Safe, Prosperous, and Religious" demands a transportation transformation that focuses not only on physical development but also on governance, technology, sustainability, and the socio-cultural values ​​of the community. This article presents a critical review of this vision and mission by examining the readiness of the transportation sector, the role of the Provincial Transportation Agency, the opportunities and challenges of transformation, and policy recommendations. This study employed a qualitative approach. The research activities were conducted at several transportation infrastructure facilities under the jurisdiction of the Southeast Sulawesi Provincial Transportation Agency for two months, from September to October 2025. The study shows that although the development direction reflects the strategic needs of the archipelago, significant challenges remain, such as inter-island connectivity, gaps in transportation services, data digitization, and a culture of safety. Pentahelix-based, ecological, and technology-based transportation reforms are key to achieving the regional development vision.

This study conceptually analyzes how blockchain technology reshapes the mechanisms of transparency and trust in global Islamic trade from the perspective of Islamic economics. The digitization of financial systems encourages a shift from trust based on social integrity and human relations, which traditionally form the foundation of muamalah practices, to an algorithmic trust model governed by code. In this context, this study examines how core values such as amanah and 'adl can be supported and even strengthened when economic interactions are increasingly mediated by technology. The research approach employs a qualitative-descriptive method, based on a literature review, with Miles and Huberman's analysis used to interpret the data and combine it with the normative principles of Islamic economics, thereby supporting the substance of Sharia. The main findings of this article show that blockchain has significant potential to enhance transparency, efficiency, and accountability through distributed ledgers and smart contracts, aligning with the objectives of maqāṣid al-sharī‘ah. However, despite its ability to reduce informational gharar, this technology also gives rise to new uncertainties that are technical, epistemic, and social in nature. Cases such as the DAO hack and the Terra–Luna failure confirm that technical transparency does not automatically lead to substantive justice. As a contribution, this study offers a Digital-Trust Maqāṣidiyyah framework, which positions blockchain as a means to strengthen Sharia ethics through adaptive contracts, Sharia oracles, decentralized arbitration, digital literacy, and Sharia regulatory sandboxes.

This study aims to systematically review the determinants of innovative work behavior in MSMEs in the digital era in Indonesia. The research method uses Systematic Literature Review (SLR) with the design of the PRISMA framework. The data sources used were obtained from various databases of quality scientific publications including emerald, taylor and francis, springerlink, and sciencedirect, with a time range from 2020 to 2025. A total of 15 international scientific articles published in the period were analyzed for further identification of the main trends, main topics, and research directions. The results of the study show that the results of the study show that three main components consist of Innovative Work Behavior Determinants (PKI) in Micro, Small, and Medium Enterprises (MSMEs) in the modern era: Organizational/Interpersonal Factors, Leadership Factors, and Individual Factors. This Systematic Review serves as a comprehensive summary of evidence that collectively corroborates individual findings, increases confidence in applicable practices, and directs MSME strategies to ensure survival and competitive advantage amid the challenges of the digital age.

The purpose of this research is to analyze how strategies for collecting and managing Third Party Funds (DPK) affect the profitability level of Bank Jatim. As the bank’s main funding source, the effectiveness of DPK management significantly determines its ability to distribute credit, maintain liquidity, and improve financial performance. This research applies a qualitative descriptive methodology within a case study framework at Bank Jatim, with data collected through comprehensive field observations. conducted during the MBKM internship program in the Accounting and Financial Management Division, complemented by the analysis of Bank Jatim’s financial statements for the 2024–2025 period. The findings reveal that the 15% growth in DPK in 2024 positively contributed to the increase in productive assets, net interest margin (NIM), and return on assets (ROA). Bank Jatim’s main strategies include increasing the proportion of low-cost funds (CASA), digitalizing services through the JConnect application, collaborating with local governments, and providing exclusive services for priority customers. These approaches not only promote the growth of low-cost funds but also strengthen customer loyalty and the bank’s competitiveness amid the evolving banking landscape. The study concludes that innovative, efficient, and digitally based DPK management enhances Bank Jatim’s profitability and reinforces its role as a regional development bank. The study recommends strengthening financial literacy among the public and diversifying deposit products to expand the customer base..      Keywords: Third Party Funds, Bank Jatim, Profitability, Digital Banking, Financial Management Abstrak. Penelitian ini bertujuan untuk menganalisis bagaimana strategi penghimpunan dan pengelolaan Dana Pihak Ketiga (DPK) berpengaruh terhadap tingkat profitabilitas Bank Jatim. Sebagai sumber pendanaan utama, efektivitas pengelolaan DPK memiliki peran penting dalam menjaga kemampuan bank untuk menyalurkan kredit, mempertahankan likuiditas, serta meningkatkan kinerja keuangan secara keseluruhan. Metode penelitian yang diterapkan adalah deskriptif kualitatif dengan menggunakan pendekatan studi kasus pada Bank Jatim. Data dikumpulkan melalui kegiatan observasi langsung di lapangan. program magang di Divisi Akuntansi dan Manajemen Keuangan, serta melalui analisis laporan keuangan Bank Jatim periode 2024–2025.Hasil penelitian menunjukkan bahwa pertumbuhan DPK sebesar 15% pada tahun 2024 memberikan dampak positif terhadap peningkatan aset produktif, Net Interest Margin (NIM), dan Return on Assets (ROA). Strategi utama yang diterapkan Bank Jatim mencakup peningkatan proporsi dana murah (CASA), digitalisasi layanan melalui aplikasi JConnect, kolaborasi dengan pemerintah daerah, serta penyediaan layanan eksklusif bagi nasabah prioritas. Strategi tersebut tidak hanya berhasil mendorong peningkatan dana murah, tetapi juga memperkuat loyalitas nasabah dan daya saing Bank Jatim di tengah ketatnya persaingan industri perbankan.Kesimpulan penelitian ini menunjukkan bahwa pengelolaan DPK yang inovatif, efisien, dan berbasis digital berkontribusi signifikan terhadap peningkatan profitabilitas Bank Jatim sekaligus memperkuat perannya sebagai bank pembangunan daerah. Rekomendasi dari penelitian ini adalah perlunya peningkatan literasi keuangan masyarakat serta diversifikasi produk simpanan untuk memperluas basis nasabah   Kata kunci: Dana Pihak ketiga, Bank Jatim, keuntungan , Digital Banking, Financial Management

The utilization of Quick Response Code Indonesian Standard (QRIS) by Micro, Small, and Medium Enterprises (MSMEs) in Indonesia has an important role in encouraging digitalization of transactions and improving financial recording and reporting. The background of this study is the need for MSMEs to adapt to the development of digital payment technology, especially in the midst of accelerated digitization triggered by the COVID-19 pandemic. Although QRIS provides various benefits, such as ease of transactions and automatic recording, there are still a number of obstacles such as limited digital literacy, uneven infrastructure, and concerns related to cybersecurity, especially in remote areas. This study uses a qualitative method with a case study approach to SMEs that have adopted QRIS in several regions in Indonesia. Data were collected through field observations, and documentation studies related to the use of QRIS in business activities. Data analysis was conducted thematically to explore in-depth understanding of the experiences, challenges, and benefits felt by MSME actors in the use of QRIS. The results showed that QRIS makes it easier for MSMEs to process payments and automatic digital transaction recording, thereby increasing the accuracy and transparency of financial statements. However, limited access to electricity, digital devices, and digital security literacy are significant barriers to optimal implementation of QRIS. The security aspect of digital transactions is an important concern for MSMEs, who need further education and technical support. Thus, strengthening digital literacy, improving infrastructure, and strict cybersecurity regulations are urgently needed to encourage wider and inclusive adoption of QRIS among MSMEs in Indonesia.