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. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the 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. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

Bureaucratic rigidity is a form of public administration pathology that remains a serious problem in Indonesian governance. The bureaucracy's rigid, hierarchical nature, slow decision-making, and resistance to change are major obstacles to the government's digital transformation process. Amidst the demands of the digital era, which prioritizes speed, transparency, and efficiency, an unadaptive bureaucracy actually slows down innovation in public services and erodes public trust in the government. This study aims to analyze bureaucratic rigidity as a disease in public administration and its impact on the implementation of digital transformation in Indonesia. The method used is a qualitative approach with a literature review. The results indicate that bureaucratic rigidity is caused by a conservative organizational culture, complicated regulations, and low human resource capacity to adapt to technology. Furthermore, a lack of system integration and weak transformational leadership exacerbate these conditions. Digital transformation is not merely a technological issue, but a paradigm shift in governance. Therefore, comprehensive bureaucratic reform is needed, including simplifying procedures, strengthening the digital competency of civil servants, and shifting the work culture to be more flexible and innovative. Thus, an adaptive and responsive bureaucracy can be realized as the foundation of an effective digital government that is oriented towards public services.

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.

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

Transformasi digital dalam sistem transaksi ekonomi telah menggeser pola konsumsi masyarakat menuju penggunaan layanan finansial berbasis teknologi yang lebih instan, namun di sisi lain berpotensi memicu perilaku belanja yang tidak rasional. Fenomena ini tampak pada pesatnya adopsi fitur Buy Now Pay Later (BNPL) yang menawarkan fleksibilitas pembayaran tanpa agunan. Penelitian ini bertujuan untuk mengetahui pengaruh penggunaan sistem pembayaran Shopee PayLater terhadap perilaku konsumtif mahasiswa STIE Yapis Dompu. Shopee PayLater merupakan inovasi layanan keuangan digital yang memberikan kemudahan transaksi dengan kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan jenis penelitian asosiatif. Data diperoleh melalui kuesioner kepada 94 responden yang dipilih menggunakan teknik purposive sampling. Analisis data menggunakan regresi linear sederhana dengan bantuan SPSS. Hasil penelitian menunjukkan bahwa penggunaan Shopee PayLater berpengaruh positif dan signifikan terhadap perilaku konsumtif mahasiswa. Hal ini dibuktikan dengan nilai signifikansi 0,000 < 0,05 serta koefisien determinasi sebesar 55,2%, yang menunjukkan kontribusi variabel penggunaan Shopee PayLater terhadap konsumtif mahasiswa. Dapat disimpulkan bahwa semakin tinggi penggunaan Shopee PayLater, maka semakin tinggi pula perilaku konsumtif mahasiswa STIE Yapis Dompu.

In the era of digital transformation, the utilization of information technology in business activities has become an important factor in improving operational efficiency and effectiveness. Dzikri Baby Shop, a business engaged in the sale of baby equipment, still faces challenges in managing sales transactions and inventory manually, which may lead to recording errors, process delays, and less optimal customer service. This study aims to design and develop a sales information system for Dzikri Baby Shop to support digital transformation in its business processes. The system development method used in this research is Rapid Application Development (RAD), as it enables software to be developed in a relatively short time through an iterative approach and active user involvement. The system developed includes product data management, sales transaction processing, inventory control, and report generation. The testing results using the Black Box Testing method show that all system features function in accordance with user requirements. Therefore, the implementation of this sales information system is expected to improve operational efficiency, accelerate transaction processes, minimize errors in data management, and enhance the quality of customer service.

Digital transformation has driven significant changes in organizational management systems, thus demanding adaptive leadership and organizational agility as a key prerequisite for surviving in a dynamic environment. This study aims to analyze the relationship between adaptive leadership and organizational agility in the context of digital transformation through the Systematic Literature Review (SLR) approach. Data were obtained from accredited national journals and relevant international literature, then analyzed using thematic analysis techniques to identify patterns of relationships between variables. The results of the study show that adaptive leadership plays an important role in increasing organizational agility indirectly through strengthening organizational learning and dynamic capabilities. Organizational learning serves as the main mechanism that allows organizations to adapt through the continuous learning process, while dynamic capabilities are the link in transforming learning into strategic responses. Digital transformation accelerates the need for organizations to have a high level of agility in the face of change. In conclusion, organizational agility is the result of systemic processes influenced by adaptive leadership, organizational learning, and dynamic capabilities. This study makes a theoretical contribution to the development of the literature on leadership and strategic management in the digital age as well as practical implications for organizations in improving adaptability to the ever-changing environment.

Digital transformation in public services represents a strategic shift in integrating information technology into governmental administrative systems to enhance service efficiency, transparency, and accountability. One prominent innovation in this effort is the adoption of electronic land certificates initiated by the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency (ATR/BPN) as part of land service modernization. This policy is formally regulated under Ministerial Regulation No. 3 of 2023 concerning electronic documents in land registration. This study employs a descriptive qualitative approach to examine the implementation process, identify enabling and constraining factors, and assess the impact of electronic land certificates on the quality of land services. Data were obtained through interviews, field observations, and document analysis at the Tulungagung Regency Land Office and analyzed using the interactive model proposed by Miles and Huberman. The findings indicate that electronic land certificates contribute significantly to improving service efficiency, administrative speed, and data security. Nonetheless, several challenges persist, including inadequate network infrastructure in rural areas, limited public digital literacy, and insufficient information technology personnel. Despite these constraints, the initiative has been positively received and reflects the local government’s commitment to advancing digital governance and good governance principles. The effectiveness of this transformation largely depends on institutional readiness, technological support, and community engagement.

Digital transformation has become a strategic necessity for both public and private organizations in improving efficiency, service quality, and competitiveness in the digital era. The success of digital transformation is greatly influenced by the readiness and planning of integrated and sustainable IT infrastructure. This study aims to analyze the role of IT infrastructure planning in supporting the implementation of organizational digital transformation. The method used is a systematic literature review of scientific publications relevant to the topic of IT infrastructure, strategic information system planning, and digital transformation. The review results indicate that IT infrastructure serves as the main foundation of digital transformation, encompassing hardware, software, networks, data centers, information security, and human resources. Poorly planned IT infrastructure has the potential to cause various issues, such as limited technology capacity, digital divides, cybersecurity risks, and investment inefficiencies. Therefore, strategic IT infrastructure planning that aligns with the organization's vision is required, supported by adequate funding, human resource competency development, and adaptive digital leadership to ensure the successful and sustainable implementation of digital transformation.

This study focuses on analyzing the application of cloud computing as a supporting infrastructure for digital transformation in the implementation of Smart City at the Communication and Information Agency (Diskominfo) of Muara Enim Regency. In the era of digital transformation and accelerated urbanization, the need for smart city management based on information technology has become increasingly urgent. Cloud computing plays a strategic role in providing integrated, scalable, and efficient data services to support the effectiveness of public services and data-driven decision-making. This study aims to analyze the extent to which cloud computing has been implemented in the Muara Enim Diskominfo environment, identify the supporting and inhibiting factors of its implementation, and evaluate its contribution to the achievement of Smart City objectives. This study uses a comparative approach with data collection techniques through interviews, observation, and documentation studies. The results of the study show that the implementation of cloud computing at the Muara Enim Communication and Information Agency is still in the development stage, with positive achievements in data management efficiency and inter-unit collaboration, but facing obstacles in terms of system integration and human resources. This research contributes to strengthening academic understanding of cloud computing implementation strategies in the context of local government, as well as providing practical recommendations for policy makers to improve digital infrastructure readiness towards a sustainable Smart City.

Odoo training at PT Tamaddun Inti Perkasa aims to improve existing business processes within the company through process integration, data transparency, and operational efficiency. Odoo implementation can improve the Company's operational efficiency and also increase HR capacity through mentoring and training to acquire digital skills relevant to the development of Industry 4.0. The training was conducted through participatory practices to improve digital skills through real company data. The training stages included identifying company problems, general socialization of Odoo usage, training, mentoring, evaluation, and feedback. The training participants consisted of 9 people from several departments and was held on December 8, 2025. A pre-training questionnaire proved that the company's employees are aware of the importance of integrated data management. This training activity successfully improved digital competency through the use of Odoo and respondents agreed that using Odoo can help simplify their work. The use of a flexible integrated system according to company needs such as Odoo is one solution. The use of six modules: Manufacturing, Inventory, Sales, Purchasing, Accounting, and Point of Sales (POS) is considered very important and must be understood by the company as a starting point for further development.

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

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

This paper explores the epistemological dimensions of the digital transformation occurring in traditional game development through the integration of machine learning systems. By examining how knowledge creation, validation, and application have evolved in this domain, we identify fundamental shifts in the epistemological frameworks governing game development practices. The research investigates how machine learning has redefined creative processes, technical implementation, and experiential design while challenging traditional notions of authorship, expertise, and knowledge transmission. Through analysis of industry case studies, technological capabilities, and theoretical frameworks, this paper contributes to understanding how machine learning systems are not merely tools but epistemological agents that fundamentally transform how knowledge is generated, validated, and utilized in game development ecosystems.

ABSTRAK Penelitian ini bertujuan untuk menganalisis implementasi aplikasi Smart Village dalam meningkatkan pemberdayaan masyarakat dan literasi digital di Desa Mlese, yang dikenal sebagai Desa Pelopor Pancasila. Penelitian menggunakan metode kualitatif deskriptif dengan teknik pengumpulan data melalui observasi lapangan, wawancara mendalam, serta studi literatur. Hasil penelitian menunjukkan bahwa aplikasi tersebut memberikan dampak positif berupa kemudahan administrasi desa, transparansi informasi, serta penguatan nilai-nilai Pancasila melalui kolaborasi antarwarga. Namun, masih terdapat tantangan seperti rendahnya literasi digital pada kelompok lanjut usia, keterbatasan akses internet, dan preferensi layanan tatap muka. Pemerintah desa berupaya mengatasi kendala ini melalui pelatihan dan pendampingan, meskipun perbaikan infrastruktur dan sosialisasi lebih intensif masih diperlukan. Kesimpulannya, Smart Village memiliki potensi besar untuk mendukung transformasi digital dan pemberdayaan masyarakat sesuai dengan nilai-nilai Pancasila Kata Kunci : Smart Village, Literasi Digital, Desa Pelopor Pancasila.   ABSTRACT This study aims to analyze the implementation of the Smart Village application in enhancing community empowerment and digital literacy in Mlese Village, known as a Pancasila Pioneer Village. The research employed a descriptive qualitative method, with data collected through field observations, in-depth interviews, and literature studies. The findings indicate that the application positively impacts village administration by simplifying processes, increasing information transparency, and strengthening Pancasila values through community collaboration. However, challenges remain, such as low digital literacy among the elderly, limited internet access, and a preference for face-to-face services. The village government is addressing these issues through training and assistance, although more intensive infrastructure improvements and outreach are still needed. In conclusion, Smart Village holds significant potential to support digital transformation and community empowerment in alignment with Pancasila values. Keywords: Smart Village, Digital Literacy, Pancasila Pioneer Village.

Digital transformation has become a key catalyst in the reform of tax administration in the data-driven economy era. This study aims to analyze the role of digital transformation and fiscal incentives in enhancing taxpayer compliance, with tax literacy serving as a significant reinforcing variable. A quantitative approach was employed using primary data collected through questionnaires distributed to active taxpayers in Indonesia. Multiple linear regression analysis was applied to examine the relationship between digital transformation, fiscal incentives, tax literacy, and taxpayer compliance. The findings reveal that digital transformation has a positive and significant impact on improving taxpayer compliance by enhancing efficiency and transparency within the tax administration system. Fiscal incentives were also found to be effective in encouraging compliance motivation, particularly when integrated with digital systems that simplify tax reporting and payment processes. Moreover, tax literacy plays a strong mediating role, amplifying the effects of digital transformation and fiscal incentives on compliance behavior. These results confirm that successful tax reform in the digital era depends not only on technological infrastructure but also on improving taxpayers’ awareness and understanding of fiscal responsibility. This study provides both theoretical and practical contributions to the development of adaptive, transparent, and sustainable national fiscal policies. It recommends that the government strengthen the integration of the national digital tax system, develop data-based tax literacy programs, and refine fiscal incentive designs to more effectively promote long-term taxpayer compliance.

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

The development of digital technology has driven a significant transformation in the company's marketing strategy, including in the health beverage sector. This study aims to examine the use of omnichannel strategies in supporting digital marketing in PT. Yakult Indonesia Persada. The method used is descriptive observation with a focus on the integration of digital marketing channels and traditional distribution. The results show that the implementation of an omnichannel strategy is able to create a consistent consumer experience, expand market reach, and strengthen brand image. The integration between digital channels such as social media and e-commerce with conventional distribution through Yakult Lady provides more flexible product access for consumers. In addition, educational and informative digital content has proven to be effective in increasing public health awareness and customer loyalty. However, challenges such as cross-channel information consistency and integrated technology management still need to be addressed. This study concludes that omnichannel strategy is a relevant and adaptive approach in dealing with the dynamics of the health beverage industry in the digital era. The implementation of this strategy not only supports operational efficiency, but also strengthens the relationship between the company and consumers through a personalized and sustainable experience. These findings are expected to serve as a reference for other companies in designing digital marketing strategies that are inclusive and responsive to changing consumer behavior.

his study aims to explore the implementation of Internet of Things (IoT) technologies within the e-commerce supply chain using a systematic and comprehensive Systematic Literature Review (SLR) approach. By critically analysing a broad range of recent studies, it systematically identifies implementation patterns, integration barriers, and strategic opportunities that support efficiency and adaptability in digital supply chains. Findings reveal that IoT plays a pivotal role in enhancing logistics operations, inventory management accuracy, and responsiveness to dynamic market demands through real-time data monitoring. Key challenges include data security vulnerabilities, high initial investment costs, and the complexity of system interoperability. Nevertheless, the long-term benefits underscore the strategic potential of IoT as a transformative component in sustainable e-commerce supply chain development. This review contributes both theoretically and practically to policy development, technological investment strategies, and the design of adaptive IoT-based supply chain models.