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This study analyzed the effectiveness and contribution of the Food and/or Beverage Tax, Hotel Services Tax, and Art and Entertainment Services Tax to Jakarta's Regional Own-Source Revenue during 2018–2024, and formulated policy recommendations based on fishbone (Ishikawa) analysis for the lowest-performing tax type. A descriptive quantitative approach supported by qualitative analysis was employed. Secondary data were obtained from Regional Government Financial Reports, while primary data were gathered through in-depth interviews with the Regional Revenue Agency, a tax consultant, an event organizer, and a venue operator. The Hotel Services Tax recorded the highest average effectiveness at 108.25%, followed by the Food and/or Beverage Tax at 100.72%, and the Art and Entertainment Services Tax at 98.88%. All three fell under the very low contribution category, with the Art and Entertainment Services Tax recording the lowest average at 1.16%. Fishbone analysis identified six root cause categories: disproportionate staffing and insufficient socialization (Man), reactive collection mechanisms (Method), limited tax technology implementation (Machine), misclassified business data and weak regulatory dissemination (Material), underreported revenues and high tax rates suppressing voluntary compliance (Measurement), and high entertainment sector elasticity with slow post-pandemic recovery (Environment). Policy recommendations were formulated across all six factors to optimize regional tax revenue.

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

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

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

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

The surge in young investors in the country indicates that university students are increasingly drawn to the financial markets. Unfortunately, the soundness of students' investment choices often lacks a foundation of clear reasoning, as they remain swayed by social influences, limited insight, and the rapid technological advancements that facilitate access to investment opportunities. This study aims to unravel the determinants of students' investment decisions through the lens of the Theory of Planned Behavior (TPB), focusing on financial literacy, risk tolerance, and technology—three factors frequently examined in existing literature. A qualitative approach was adopted, involving a literature review of scholarly articles published between 2020 and 2024. Data gathered from relevant academic sources were analyzed using content analysis techniques to identify research patterns, conceptual relationships, and the consistency of prior findings. The results reveal that the Theory of Planned Behavior effectively explains students' investment decisions through the interplay of attitudes, subjective norms, and perceived behavioral control. Financial literacy emerges as the most robust and consistent determinant influencing investment decisions; risk tolerance shapes investment preferences; and technology acts as a catalyst, enhancing accessibility and convenience. These findings suggest that deepening financial literacy—supported by optimal technology use and adequate risk awareness—can empower students to make investment decisions that are rational, well-calculated, and long-term oriented.

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

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

The development of 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 rapid development of financial technology, particularly online lending, has transformed consumption patterns among working-age individuals by providing easy access to digital credit. This study aims to analyze the influence of financial literacy and online loans on the consumptive lifestyles of gas station workers in the Bululawang area. An explanatory quantitative approach was employed, with all gas station workers serving as the study population. A saturated sampling (census) technique was applied, and data were collected through digital Likert-scale questionnaires. The hypotheses were tested using Multiple Linear Regression Analysis. The findings indicate that financial literacy does not significantly reduce consumptive lifestyles, suggesting that financial knowledge alone is insufficient to control spending behavior without strong self-discipline. In contrast, the use of online loan applications has a significant positive effect on consumptive behavior, as rapid access to credit creates a perception of greater purchasing power and encourages impulsive spending to satisfy lifestyle and social prestige. Simultaneously, limited financial literacy combined with easy access to digital credit significantly increases consumptive lifestyles. The study concludes that improving financial management requires not only theoretical financial literacy but also practical financial discipline. Therefore, companies are encouraged to provide continuous financial education and develop safer internal financing alternatives to reduce workers' dependence on digital lending platforms.

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.

The community service activities aim to improve business financial management skills and student readiness in facing the 2026 Indonesian Student Innovation and Entrepreneurship Festival (FIKSI). The program is implemented by lecturers of the Digital Business Study Program at Al-Irsyad University Cilacap together with supervising teachers and 26 FIKSI finalist students from SMA Negeri 2 Cilacap, SMA Negeri 3 Cilacap, and SMA Negeri 1 Maos. The main problem faced by partners is the low ability to prepare business financial reports and the use of digital technology in business development. The method used is Participatory Action Research (PAR) through stages of socialization, training, technology implementation, mentoring, evaluation, and program sustainability. The results of the activity show an increase in student understanding and skills in recording transactions, calculating the cost of production, preparing profit and loss and cash flow reports, and utilizing digital financial applications and Artificial Intelligence (AI) to support business development. In addition, supervising teachers received capacity building in assisting students in aspects of financial management and preparing business proposals. The establishment of the Smart Fintech Young Entrepreneur Community is a sustainable strategy for the program to support the development of digital entrepreneurship in schools. This program has proven effective in improving the quality of business and improving students' readiness for entrepreneurship competitions.

This study contributes to the advancement of Islamic social finance discourse by developing a conceptual framework for a digitally integrated zakat governance model within the agricultural sector. The study addresses a critical gap between productive zakat practices and the emerging landscape of digital agricultural transformation. While previous research has largely focused on the redistributive function of zakat as a mechanism for poverty alleviation, limited scholarly attention has been directed toward its potential transformation into a technology-enabled and productivity-oriented instrument that supports sustainable development objectives. Employing a qualitative research approach through content analysis, this study synthesizes interdisciplinary perspectives from Islamic economics, zakat governance, agricultural technology innovation, and digital sustainability studies. The study proposes a Digital Farming Zakat Platform framework consisting of five interconnected dimensions: geospatial-based beneficiary identification, smart farming empowerment, sharia-compliant financial mechanisms, agricultural market integration, and data-driven monitoring systems.

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.

As a maritime nation with vast sea territories, Indonesia faces significant challenges in safeguarding its waters, particularly in strategic regions such as the Natuna Sea. This area is vulnerable to various threats, including territorial violations, marine resource theft, and illegal underwater activities. This study aims to formulate a concept for the utilization of Autonomous Underwater Vehicles (AUVs) as an alternative solution to enhance underwater security systems in the region. The method employed is Research and Development (R&D), adopting model development steps and complemented by a Strengths, Weaknesses, Opportunities, and Threats (SWOT) analysis to assess the feasibility and effectiveness of AUVs in the context of Indonesian maritime defense. The research findings indicate that the main strength of AUVs lies in their technological capability to effectively detect underwater threats. Although they have weaknesses, such as high operational costs, dependency on imported components, and limitations in battery endurance and sonar capabilities, these factors do not significantly hinder AUV effectiveness. Major opportunities arise from global technological advancements, yet challenges remain due to insufficient government policy support. The threats faced include the risk of sabotage and extreme weather conditions. Therefore, the recommended strategies are to maximize the use of technology, strengthen supporting regulations, and address logistical and financial barriers to realize effective and sustainable AUV operations in the Natuna Sea.

This community engagement program aimed to strengthen entrepreneurial capacity and digital literacy among santri at Asy-Syifa Al-Islami Islamic Boarding School, Parung Bogor, Indonesia. The program was designed in response to the growing importance of entrepreneurship and digital competencies in supporting youth empowerment, economic participation, and sustainable community development. The activities involved Islamic boarding school students who had limited access to entrepreneurship education, digital business training, and practical technology-based learning opportunities. To address these challenges, participatory workshops, mentoring sessions, collaborative discussions, and practical digital entrepreneurship training were implemented over a three-month period involving 55 participants. The program focused on entrepreneurial mindset development, digital marketing, financial literacy, social media utilization, and small business management skills. The findings demonstrated significant improvements in entrepreneurial awareness, digital literacy, communication skills, creativity, teamwork, and self-confidence among participants. Qualitative results also revealed increased motivation among santri to develop small businesses and utilize digital platforms productively. Participants showed greater readiness to engage in entrepreneurship activities and adapt to technological developments after completing the program. The integration of entrepreneurship education and digital skills training proved effective in promoting youth empowerment and sustainable community participation. Overall, the program highlights the importance of community-based entrepreneurship and digital literacy initiatives in strengthening the socio-economic capacity of Islamic boarding school students

This community service program was conducted at GPIA Sidoasri, Malang Regency, a church community located in a rural area with limited access to capital, technology, and market opportunities. To improve the economic welfare of its members, the church initiated a micro-enterprise producing banana chips and jackfruit chips. However, the business faced several challenges, including unattractive product packaging, a short shelf life due to the absence of preservatives, and difficulties in determining competitive and profitable selling prices. To address these issues, the service team provided training on marketing strategies and business capital management. The training covered product branding through attractive packaging, the use of digital promotion to expand market reach, the separation of personal and business finances, simple financial record-keeping, and responsible capital management practices. The program was implemented through lectures, interactive discussions, and participant mentoring. The results showed that participants gained a better understanding of marketing strategies and basic financial management. Although challenges such as limited capital and low digital literacy remained, participants demonstrated strong enthusiasm to apply the knowledge and skills acquired during the program. This activity highlights that the success of micro-enterprises depends not only on product quality but also on effective marketing strategies and sound capital management. Furthermore, the program reinforces the importance of careful planning and responsible stewardship in business, as reflected in the wisdom of Proverbs 21:5.

The rapid advancement of digital financial technology has increased the adoption of e-wallets among university students and may influence tax awareness through greater transparency in digital transactions. This study examines the effects of financial literacy and risk perception on tax awareness through e-wallet usage among higher education students in Batam City, with culture included as a control variable. A quantitative survey was conducted involving 247 students who regularly use e-wallet services. Data were analyzed using multiple linear regression with robust standard error estimation in Google Colaboratory. The results indicate that financial literacy has a positive but insignificant effect on e-wallet usage (β = 0.0411, p > 0.05), whereas risk perception has a positive and significant effect (β = 0.5572, p < 0.01). E-wallet usage also positively and significantly affects tax awareness (β = 0.4613, p < 0.01). Furthermore, e-wallet usage significantly mediates the relationship between risk perception and tax awareness but does not mediate the relationship between financial literacy and tax awareness. These findings suggest that e-wallet adoption is driven more by digital lifestyle demands than financial literacy and that improving digital risk literacy may help strengthen students’ tax awareness and responsible use of financial technology.

This study examines the performance of student administrative services in the Society 5.0 era at the Bureau of Academic Affairs, Student Affairs, and Planning of Gorontalo State University, focusing on scholarship services. It addresses the need for accessible, responsive, transparent, inclusive, and student-centered administrative services in higher education. A descriptive qualitative approach was employed through in-depth interviews, participatory observation, and document analysis. Informants included bureau leaders, scholarship and financial aid administrators, operational officers, and students receiving various scholarship schemes. Thematic analysis was conducted through data reduction, data display, and conclusion drawing, while validity was ensured through source triangulation, method triangulation, and member checking. The findings show that accessibility has improved through service counters, websites, social media, WhatsApp, online forms, SIMPEL BAKP, and coordination with faculties and study programs. However, information remains fragmented, digital standard operating procedures are not uniform, and disability-inclusive access is limited. Responsiveness is supported by direct and digital communication, but it lacks a dedicated complaint system, automatic notifications, selection-status dashboards, and real-time disbursement tracking. Service quality is perceived as fairly good because students experience professional, friendly, and fair treatment. Nevertheless, service documentation, procedural standardization, staff training, and humanistic technology integration need strengthening. The study concludes that scholarship administration should be transformed into a centralized, inclusive, responsive, transparent, and student-centered digital-humanistic service model.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.