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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 Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management.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.

Pancur Batu District, as one of the areas in Deli Serdang Regency, is experiencing the dynamics of regional development and pressure on land. The total area of ​​Pancur Batu District in Deli Serdang Regency is 122.53 km2. Information on the current land use conditions is essential to support spatial planning and sustainable development policy making. This study aims to identify, map, and analyze the distribution of Sustainable development. This study aims to identify, map and analyze the distribution of land use in Pancur Batu sub-district by utilizing remote sensing technology. The method used is visual interpretation and on-screen digitization using high-resolution satellite imagery from Google Earth in 2024. Land use classification is divided into several main classes, such as settlements, open land and road networks. The main result of this study is a land use map of Pancur Batu sub-district with a 1: 63,360 map that presents a special distribution of each land use class. From the results of the map analysis, it is known that land use is dominated by open land. Meanwhile, identified residential areas are growing rapidly along the main road network. The resulting map can be accurate and up-to-date basic data for the Deli Serdang district government for monitoring, evaluating land suitability, and controlling space use in Pancur Batu sub-district.

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.

This study discusses the regulatory arrangement and investment climate in East Nusa Tenggara Province (NTT) as a strategic effort to increase investment attractiveness. Although it has great potential in the agriculture, fisheries, and tourism sectors, investment development in NTT has not been optimal due to overlapping regulations, complex bureaucracy, and lack of efficiency in licensing services. Based on the Stufenbau theory from Hans Kelsen, synchronization between Regional Regulation Number 3 of 2025 and Law Number 25 of 2007 is needed so that there are no conflicts or legal vacancies that can hinder the certainty of doing business. In addition, local governments have implemented various strategies to improve the investment climate, such as improving basic infrastructure, simplifying bureaucracy, promoting regional potential, developing human resources, and strengthening security and order. Other efforts are also being made through the digitization of licensing services and cooperation with the private sector to expand investment networks. Thus, an integrated regulatory and policy arrangement is expected to be able to create a competitive and sustainable investment climate in the NTT region.

Accurate paddy field area data is a crucial factor in agricultural development planning, particularly as a basis for formulating data-driven programs and policies. One of the main problems encountered at the regional level is the continued reliance on administrative data that does not fully reflect actual field conditions due to land use changes, boundary inaccuracies, and limited verification processes. This study aims to determine an appropriate method for obtaining accurate paddy field area data through the application of Geographic Information Systems (GIS) in Maros Regency. The research employed a descriptive quantitative approach using spatial analysis methods. The data utilized consisted of Paddy Field Base Data, National Geospatial Base Maps, high-resolution satellite imagery, and field verification data. Spatial analysis was conducted through digitization, overlay, intersect, and area calculation processes using ArcMap 10.8 software. The results indicate that GIS-based spatial analysis produces more accurate and verified paddy field area data compared to conventional administrative data. The integration of spatial data with field verification effectively minimizes measurement errors and boundary discrepancies. This method can serve as a reliable reference for providing accurate agricultural base data to support planning and policy-making in the agricultural sector.

Private Islamic Religious Colleges (PTKIS) play a strategic role in developing superior human resources with Islamic character. However, in practice, many PTKIS face challenges in meeting higher education quality standards and achieving optimal accreditation. Accreditation assistance based on Outcome-Based Education (OBE) and quality digitization are innovative solutions to improve the effectiveness of education quality management. OBE emphasizes the importance of learning outcomes integrated into the curriculum, learning process, and assessments that are measurable and relevant to the needs of the workplace. Meanwhile, quality digitization supports the efficient, transparent, and real-time management of academic data, forms, and accreditation reporting. Through the integration of these two approaches, PTKIS can improve accountability, accelerate the accreditation process, and ensure the achievement of sustainable quality standards. This article discusses the strategy of OBE-based accreditation assistance and quality digitization at the Tanggamus Islamic Education College, Lampung Province, highlighting the implementation process, obstacles encountered, and solution steps that can be applied to strengthen the PTKIS's internal quality assurance system.

This study aims to analyze the role of inventory management in improving financial efficiency at CV. Sumber Jaya Putra Perkasa. The main problems faced by the company are manual inventory management, technological limitations, dependence on certain suppliers, and suboptimal demand planning, which affect distribution effectiveness and financial efficiency. This study uses a quantitative descriptive approach with data collection techniques through interviews, observation, and documentation. The analysis was conducted on the stock management process, inventory turnover, and its impact on storage costs and operational efficiency. The results show that good inventory management contributes significantly to increased financial efficiency. With proper stock planning, companies can minimize the risk of excess and shortage of goods, reduce storage costs (holding costs), and increase inventory turnover so that working capital can circulate more quickly. However, the inventory management system currently used by CV. Sumber Jaya Putra Perkasa still has limitations, especially in terms of digitization and information integration. This study recommends the implementation of a technology-based inventory management system, a multi-supplier strategy, and the application of demand forecasting methods to improve stock planning accuracy. With this strategy, it is hoped that the company can achieve more optimal financial efficiency and strengthen its competitiveness in the distribution industry.

The research aims to develop a system for Zhafirah Cosmetics Store to address operational issues such as manual transaction recording, lack of transaction receipts, and time-consuming documentation processes. A desktop-based sales and purchase information system was developed using a descriptive research method, with data collected through observation and interviews, system analysis conducted using the PIECES framework, and system development following the waterfall model. The implementation results show that the system effectively accelerates transaction recording, minimizes input errors, and generates accurate and efficient reports. It also simplifies the management of product, supplier, and transaction data, thereby supporting managerial decision-making. System testing was conducted using Black Box Testing and User Acceptance Testing (UAT), with UAT results showing an average score of 88.67%, categorized as “Very Good,” indicating strong user acceptance. The implication of this research is an improvement in operational effectiveness and a reduction in data loss risk through the digitization of the store’s business processes.

The development of information technology has accelerated digitization in various sectors, including in the decision-making process. In the DayTrans Shuttle service, the selection of the best route is still done manually using Microsoft Excel. This process is time-consuming, inefficient, and has the potential to cause errors and subjectivity. The purpose of this study is to design and develop a web-based decision support system by applying the Weighted Product (WP) method to determine the most optimal shuttle route objectively and efficiently. The research data was obtained through interviews, observations, and literature studies, then analyzed according to system requirements. The development was carried out through the stages of requirements analysis, database and interface design, implementation, and testing. The developed system is equipped with features for managing criteria data, alternative routes, weight calculations, and real-time presentation of recommendation results. The research results show that the system functions well, is able to speed up the route selection process, and produces accurate and transparent recommendations. Thus, this system is expected to improve DayTrans' operational efficiency while supporting the quality of inter-city transportation services.

The increasing integration and digitization of smart grid systems have exposed them to a variety of security threats, necessitating robust security measures to ensure their reliability and efficiency. This paper proposes a novel Digital Twin-Based Cyber-Physical Security Framework, incorporating AI-driven predictive maintenance and zero-trust architecture to address the evolving challenges of securing smart grids. By leveraging digital twin technology, this framework creates a real-time virtual representation of physical systems, enabling continuous monitoring and simulation for enhanced security and operational performance. Zero-trust security principles are integrated to ensure that no entity, whether inside or outside the network, is trusted by default, thus significantly reducing the risk of cyber-attacks. Additionally, AI-driven predictive maintenance enhances the framework’s reliability by proactively identifying potential failures before they occur, reducing downtime and improving system resilience. Through the development and simulation of this framework, including attack and failure scenarios, the paper demonstrates that the proposed system outperforms traditional methods in terms of anomaly detection, system downtime, and response times. The integration of predictive maintenance allows for early identification of component failures, thus enhancing the overall resilience of the grid. The zero-trust architecture further strengthens the cybersecurity posture, preventing unauthorized access and attacks. The study also identifies challenges, such as data synchronization and scalability, which must be addressed for broader implementation in large-scale smart grid systems. The findings suggest that the proposed framework could play a critical role in the future evolution of smart grid security, offering valuable insights for researchers and practitioners.  

This research investigates the management of cyber incident risks in e-business environments with an emphasis on reducing financial losses and reputational impact. The increase in digitization in the business world correlates with the rise of cyber threats that can cause significant financial losses as well as long-term reputational damage. This systematic review evaluates recent research (2022-2025) from various academic databases such as PMC, IEEE Xplore, ScienceDirect, and Scopus. The aim of this study is to discover effective risk management tactics, rapid incident response mechanisms, and ways to mitigate financial and reputational losses in e-business. The literature review highlights the importance of having a comprehensive risk management framework, a direct threat monitoring system, and a planned reputation recovery strategy. Research findings indicate that a proactive approach to cyber risk management not only functions to protect financial assets but also to maintain consumer trust and business continuity. Cooperation among stakeholders such as technology, management, and regulators is key in creating a cyber-resilient e-business ecosystem.

This literature review investigates the influence of fair value accounting (FVA) on enhancing financial transparency, particularly within the evolving context of digital assets. By analyzing 103 peer-reviewed articles, the study evaluates how FVA facilitates automated, real-time, and market-based disclosures. It identifies FVA as a tool for increasing investor trust and improving the clarity of financial statements by aligning valuations with current market conditions. The review also highlights the specific challenges of applying FVA to decentralized and volatile digital assets such as cryptocurrencies and non-fungible tokens (NFTs). Although FVA contributes to more transparent and relevant reporting, the implementation of FVA for digital assets is hindered by several critical issues. These include inconsistent valuation methodologies, lack of standardized regulatory guidance, susceptibility to market manipulation, and technological limitations in tracking asset value across decentralized platforms. Furthermore, the rapid pace of innovation in digital finance outstrips the adaptability of existing accounting standards and legal frameworks, creating a gap that weakens the consistency of fair value assessments. The review proposes the integration of FVA within a broader theory of decision-making under uncertainty, emphasizing the need for adaptive and digitization-responsive accounting practices. It suggests practical frameworks that align valuation procedures with the unique characteristics of digital assets while ensuring compliance with emerging regulations. This research encourages ongoing examination and policy innovation to ensure that FVA continues to support transparency and informed decision-making in a dynamic financial landscape.

Human resource management (HRDM) is a crucial factor in supporting the success of companies in the digital era which is full of rapid change and global competition. Companies are required to not only adapt to technology, but also be able to build strategic and innovation-oriented MSDM systems. This study aims to examine the strategic role of MSDM in PT Telkom Indonesia (Persero) Tbk in supporting digital transformation and achieving organizational goals. Using a literature study approach, data was obtained from books, scientific journals, company annual reports, and official online sources. The results of the study show that PT Telkom Indonesia manages human resources strategically through various initiatives, such as the Great People Development Program (GPDP), digitization of the Human Capital Management (HCM) system, and strengthening the value-based work culture of "The Telkom Way" which includes Integrity, Enthusiasm, and Totality. This approach has a positive impact on increasing employee engagement, productivity, innovation, and the company's competitiveness in the highly competitive telecommunications industry. In addition, the implementation of digital technologies in HR management, such as the use of analytics platforms for performance measurement and online learning systems, has helped companies in accelerating the internal transformation process. However, challenges such as the digital divide between employees, differences in expectations between generations, and resistance to change are still obstacles that need to be addressed with a more inclusive, adaptive, and employee-well-being-oriented management strategy. This research provides the implication that the integration of technology, organizational culture, and talent development is an important combination in creating a resilient and sustainable HR system. The limitations of the research lie in the literature approach that has not touched the empirical aspect, so it is recommended that there be field studies or in-depth interviews with related parties in the next research to get a more holistic and accurate picture.

Digital transformation in land administration is a strategic step by the Indonesian government to realize a more efficient, transparent, and secure land registration system. One concrete form of this transformation is the implementation of electronic land certificates (e-certificates) regulated in the Ministerial Regulation of ATR/BPN No. 1 of 2021. This article aims to analyze the implementation of electronic land certificates as a legal innovation in the national land registration system and examine the challenges and solutions faced in its implementation. Using a normative juridical approach supported by literature studies and analysis of laws and regulations, this article finds that e-certificates have a strong legal basis and great potential in reducing agrarian conflicts, accelerating the registration process, and strengthening legal protection of land rights. However, its implementation is still faced with structural obstacles, such as limited information technology infrastructure, low digital literacy of the community, and resistance to system changes. Therefore, a strong policy commitment, an inclusive implementation strategy, and strengthening regulations and institutions are needed to ensure the success of the digitalization of the land system in Indonesia. Electronic land certificates are not only an administrative tool, but also a symbol of legal reform and equitable land governance in the digital era. Furthermore, enhancing public awareness and education regarding e-certificates is crucial to foster acceptance and understanding among stakeholders. Engaging various community groups in the digital transformation process can also facilitate smoother transitions and promote a culture of innovation in land administration. Ultimately, the successful implementation of e-certificates can serve as a model for other sectors undergoing digital transformation in Indonesia.

Digital transformation in government bureaucracy has become a strategic step to improve efficiency, accountability, and transparency, including in the management of regional legal products. In the Regional Secretariat of Tegal Regency, the process of submitting legal products is still done manually, which causes inefficiencies, delays, and a lack of document traceability. To address these issues, a web-based legal product submission application has been developed with document tracking features. This research uses the Waterfall system development method, and implements a FIFO (First In First Out) queuing system in the submission process, along with Role-Based Access Control (RBAC) for managing user access rights. The goal of this system is to create a faster, more transparent, and digitally documented application process. The implementation results show that the application is able to systematically and integratively manage the flow of submissions, corrections, verification, and the ratification of legal products. Features such as a Login page with CAPTCHA, analysis dashboards, tracking, and monthly reports enhance the monitoring and security functions of the system. This application can be an effective solution in supporting the digitization of regional legal bureaucracy, as well as providing ease and efficiency for regional officials in preparing and submitting drafts of legal products digitally.