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This study aims to determine whether there is an Effect of Transformational Leadership Style and Work Discipline on Employee Performance of PT Sumber Alfaria Trijaya Tbk. in Makassar City. To find out and analyze which variable is the dominant influence on employee performance at PT Sumber Alfaria Trijaya Tbk. In Makassar City. This type of research uses quantitative, the data analysis technique used in this research is multiple linear regression analysis using SPSS 22 for windows. That the significance value is 0.000 <0.05. That simultaneously leadership style and work discipline have a significant positive effect on employee performance. The results of this study are in accordance with the theory of Budi Setiyawan and Waridin (2006) that discipline is in an ideal state in supporting and carrying out tasks according to the rules in order to support work optimization. One of the conditions for discipline to grow in the work environment is the complete division of labor to the lowest employee or officer, so that people know consciously what their duties are, how to do it, when the work starts and finishes, as arranged in advance and understand who is responsible for the results of the work.

This research aims to evaluate the impact of Information Technology (IT) on Modern Accounting Systems. The research background reflects a shift in the traditional accounting paradigm towards the increasingly rampant application of information technology. The research method used is literature analysis and case studies. Research findings reveal that IT implementation in modern accounting systems not only increases the efficiency and accuracy of data processing, but also makes a significant contribution to strategic decision making and risk management. The implications of this research include the need to develop IT competencies for accounting professionals, as well as the importance of information security policies in managing financial data. Thus, this research provides insight into the crucial role of IT in the transformation of modern accounting systems and highlights important aspects that need to be considered in facing technological developments in the accounting field.    

This research paper focuses on exploring the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The primary goal of this study is to investigate the impact of government funding initiatives on catalyzing digital transformation within this dynamic domain. Digital transformation has become a critical force in shaping the arts and cultural sector, revolutionizing the creation, accessibility, and dissemination of artistic expressions. While several studies have examined digital transformation and government funding in various contexts, limited research has specifically focused on the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The problem statement revolves around understanding the extent to which government funding initiatives impact the advancement of digital transformation in the arts and cultural sector in Indonesia. The research questions include exploring the key factors shaping the relationship between government funding and digital transformation, as well as understanding the challenges and opportunities associated with these initiatives. This study employs a qualitative research methodology, specifically relying on secondary data sources such as academic journals, research papers, books, government reports, and relevant documents. The findings of this study provide valuable insights into the influence of government funding on advancing digital transformation within the arts and cultural landscape in Indonesia. The analysis reveals key factors shaping the relationship between government funding and digital transformation, highlighting challenges and opportunities for future development. This study has implications for policymakers, practitioners, and researchers, guiding strategic decision-making and policy formulation to drive the advancement of digital practices within the arts and cultural landscape in Indonesia. 

This research aims to investigate how technological innovation influences economic transformation at the regional level, with a specific focus on the role of entrepreneurship in the economic development process. The methodology involves surveys conducted within local entrepreneurial sectors and the implementation of cutting-edge technology across various economic regions. The findings indicate that the adoption of technological innovations, combined with a strong entrepreneurial presence, has a positive impact on enhancing regional economic competitiveness, expanding employment opportunities, and significantly driving sustainable economic growth. This underscores the importance of collaboration between technological innovation and the role of entrepreneurship in designing effective strategies for local economic development.

This research discusses several educational problems at MAS PAB I Sampali and analyzes policies that can be implemented to improve the quality of education. The main focus of research includes curriculum, educational infrastructure, parental involvement, and policy implementation challenges. First, inappropriate curricula are a concern, requiring thorough evaluation and adjustments to include 21st century skills. Second, limited educational infrastructure requires evaluation and improvement to ensure the availability of facilities that are conducive to effective learning. Third, low parental involvement can be overcome through special programs such as regular meetings and parent training. Fourth, policy implementation challenges, such as resistance to change, require identification of barriers and effective implementation strategies. This solution can be the basis for improving the quality of education at MAS PAB I Sampali and making it more responsive to today's demands. This transformation is not only to meet current educational needs but also to face future challenges with confidence and readiness.

This research focuses on the role of leadership rooted in Pancasila values in shaping competitive organizations. The research methodology employs SLR to assess literature related to this concept. The steps of SLR, starting from formulating research problems, developing review protocols, searching for literature, screening inclusions, assessing literature quality, to reporting findings, are detailed. The research findings highlight various aspects of leadership, the leader's role in organizational transformation, leadership styles, Pancasila values, and the concept of competitiveness within organizations.

In this digital era, information technology has created a deep transformation in the world of politics, especially among society. This research aims to identify and analyze the impacts and challenges arising from the penetration of information technology in the political sphere of society, advances in information technology, there needs to be careful steps and wise policies to overcome the challenges that arise. Increasing digital literacy among the public ensures that information technology makes a positive contribution to the political process without compromising the security and integrity of democracy. access to information evenly and quickly, enabling more active political participation and facilitating direct communication between voters and politics.

Social media serves as a tool that enables individuals to easily interact with each other without the constraints of time, distance, location, or additional costs. Its usage has become a societal necessity, bringing both positive and negative impacts on cultural and social changes. The presence of social media has deeply integrated into modern society, becoming an inseparable element of mass media. Its effects are evident in the transformation of norms, habits, and attitudes gradually eroded by the advancements in mass media, replaced by new patterns of behavior. The ongoing technological advancements, particularly in social media, require attention to ensure that the society does not fall prey to its negative effects.  

In this latest business era, data processing is very important for companies. The reason is, the results of the data processing process are needed to produce business decisions. Data processing is a process that replaces raw data as useful and practical information received. Raw data is generally in the form of numbers or records that are still random and uncompiled, as a result it requires a processing process to convert it as a useful issue using certain techniques and methods. A data scientist or a team of data scientists typically handles data processing, which needs to be done correctly to avoid having an adverse effect on the finished product or data output. Data is first processed in its unprocessed state before being transformed into a more readable format (graphs, documents, etc.) that allows employees across the organization to process and use the data on computers.

The fast development of information technology, especially in handheld communication devices (smartphones) is undeniable that it is difficult to avoid massively by the public. Its existence will be a tool of personal reconstruction in society. Not only as a means of communication, but far beyond the basic functions of smartphones. The important role of technology is what brings human civilisation into the digital era. The digital era has brought various good changes as a positive impact that can be used as well as possible. Through a smartphone, users can show their activities and build their social identity, both in the real and virtual world. Deviant sexual orientation makes it difficult for gays to interact and communicate like a dominant society, it makes gays need an alternative media in order to interact and communicate with the aim of meeting their social and sexual needs. The result of this discussion is that in the digital era it is no longer a taboo for most teenagers to find out information about the whereabouts of gay men. Gay youth communication on social media is divided into two types, namely verbal and non-verbal. The existence of verbal and non-verbal communication in social media can support the realisation of meetings in real life.

The fast development of information technology, especially in handheld communication devices (smartphones) is undeniable that it is difficult to avoid massively by the public. Its existence will be a tool of personal reconstruction in society. Not only as a means of communication, but far beyond the basic functions of smartphones. The important role of technology is what brings human civilisation into the digital era. The digital era has brought various good changes as a positive impact that can be used as well as possible. Through a smartphone, users can show their activities and build their social identity, both in the real and virtual world. Deviant sexual orientation makes it difficult for gays to interact and communicate like a dominant society, it makes gays need an alternative media in order to interact and communicate with the aim of meeting their social and sexual needs. The result of this discussion is that in the digital era it is no longer a taboo for most teenagers to find out information about the whereabouts of gay men. Gay youth communication on social media is divided into two types, namely verbal and non-verbal. The existence of verbal and non-verbal communication in social media can support the realisation of meetings in real life.

The existence of religion is an important part of a person's life, because it has sacred value and opens the mind to solve life's problems. Currently, diverse human personalities believe in faith and trust which is practiced every day as proof that they have a God who provides a better life and a fully realized leader for humanity. Islamic civilization is a journey towards the ability of Muslims to accept and understand their own development. Islam is a religion that has a big influence on the lives of society 5.0. The main issue is how Islam can form solutions to problems towards Islamic progress based on the level of technological development and human resource development in society in the 5.0 era. Therefore, according to this source, we can understand that Islamic civilization was formed primarily for the implementation of processes in the fields of science, society and culture as an example of the progress of Islamic society towards the teaching of the Islamic religion and its use. technology. Accepting the universal values ​​of Islamic civilization, the grace of the universe, beyond time and place, three pillars are built, namely faith, obedience and sincerity (akhlak/sufism) through technological developments in the era of Society 5.0. Therefore, in the era of modernization, it is important to revive Islamic values ​​in education. It is hoped that it will be able to give birth to a generation with commendable morals and excellence in science and technology, so that it can prepare to face the era of society 5.0. The research method uses a method (library research) by collecting several literature related to the problems and objectives of the research. Data collection on the results of previous research is used as a benchmark to support data in research on the transformation of historical values ​​of Islamic civilization during society 5.0.

The existence of religion is an important part of a person's life, because it has sacred value and opens the mind to solve life's problems. Currently, diverse human personalities believe in faith and trust which is practiced every day as proof that they have a God who provides a better life and a fully realized leader for humanity. Islamic civilization is a journey towards the ability of Muslims to accept and understand their own development. Islam is a religion that has a big influence on the lives of society 5.0. The main issue is how Islam can form solutions to problems towards Islamic progress based on the level of technological development and human resource development in society in the 5.0 era. Therefore, according to this source, we can understand that Islamic civilization was formed primarily for the implementation of processes in the fields of science, society and culture as an example of the progress of Islamic society towards the teaching of the Islamic religion and its use. technology. Accepting the universal values ​​of Islamic civilization, the grace of the universe, beyond time and place, three pillars are built, namely faith, obedience and sincerity (akhlak/sufism) through technological developments in the era of Society 5.0. Therefore, in the era of modernization, it is important to revive Islamic values ​​in education. It is hoped that it will be able to give birth to a generation with commendable morals and excellence in science and technology, so that it can prepare to face the era of society 5.0. The research method uses a method (library research) by collecting several literature related to the problems and objectives of the research. Data collection on the results of previous research is used as a benchmark to support data in research on the transformation of historical values ​​of Islamic civilization during society 5.0.

This study aims to examine the effect of digitalization changes, digital divide, and transformation on the effectiveness of companies in South Jakarta. This research method uses a quantitative approach by collecting data through questionnaires distributed to several employees in South Jakarta. The sampling technique uses purposive sampling method, and the data obtained are analyzed using regression analysis. The results of this study show that changes in digitalization, sausage gaps and transformation significantly affect the effectiveness of existing companies in South Jakarta. In the digital era, which has been applied in several organizations, it brings new changes to increase the effectiveness and productivity of employee performance. This shows that digitalization provides an important point for transformation of company effectiveness. The implication of this research is the importance of companies paying attention to changes in digital-based work systems to reconsider the digital divide in some companies that allow disruption of balance to employee performance, therefore it is necessary to conduct research related to changes in digitalization, digital divide, and transformation of company effectiveness.

The Digital Revolution is driving the transformation of population administration in the city of Samarinda through the Integration of Digital Population Identity (IKD). This study evaluates the socialization strategies of IKD and their impact on community participation. Through collaboration in Kaltim Fest, hospitals, and campuses, the program focuses on the activation of IKD and engagement with relevant institutions. The enthusiasm of the community in participating in activities highlights awareness and acceptance of IKD. The research results provide a foundation for further development, strengthening the role of IKD in population services

This research analyzes the role of transformational leadership in the development of the IPNU-IPPNU organization in Plumbungan Village. Through interviews with organizational leaders, it was revealed that transformational leadership is realized through mutual learning incentives and the placement of members according to their talents. With 40 members divided into 16 men and 24 women, the organization focuses on developing individual potential. Transformational leadership not only motivates members to play an active role in organizational development at the village level, but also involves them in various programs such as cheerful camping, regular jam'iyah, and compensation for orphans. The history of the development of IPNU-IPPNU in Plumbungan Village records the concrete contribution of transformational policies in these activities, creating a positive impact on organizational spirit. Even though faced with challenges and obstacles, transformational leadership helps overcome these problems through joint deliberation. Future hopes for the development of this organization include the goal of producing young cadres with ahlussunah waljamaah character, and transformational leadership is expected to remain the main pillar in realizing development plans, continuing to encourage a spirit of collaboration and commitment to the organization's vision.

This research explains the implementation of business combination accounting at PT GoTo Gojek Tokopedia Tbk after implementing PSAK 22, describing its impact on the company's financial performance. Through analysis of ROA, ROE and profit margin, the results show performance fluctuations after the Gojek and Tokopedia merger. Despite an increase in profit margin in 2022, ROA and ROE have decreased, bringing attention to the challenges facing the company. This research encourages companies to evaluate strategies to improve operational efficiency and maintain investor confidence. Limitations of the study involve its focus on one company and a specific time period. Recommendations for future research include involving more companies, considering specific factors that influence performance, and exploring the psychological impact of investors. The research findings provide practical and academic insight into business combination accounting and its implications for company financial performance in the era of globalization and industrial transformation.      

The era of digitalization has brought progress in the field of accounting through the use of various new technologies, but it has also brought new challenges and potential threats related to data security and integrity. Misappropriation of Assets is one of the problems that may arise. Cases occur when internal or external parties steal financial data or access identity information to manipulate accounts or access company assets. This research is research that applies qualitative descriptive methods. The aim of this research is to find out and analyze the effectiveness of remote audits and agility audits in detecting misappropriation of assets that emerged in the post-Covid-19 pandemic. The type of data in this research is qualitative. The data source for this research is secondary data. Remote audit and agility audit represent a paradigm shift in audit practice from traditional to modern. Remote Audit allows the audit process to be carried out remotely, which is increasingly important in technological transformation. Meanwhile, audit agility focuses on increasing the ability to respond to change and efficiency in the audit process. Remote audits can provide efficiency and effectiveness in the audit process, provided that the process is supported by both the auditor and the audited party. In addition, this approach allows auditors to carry out analytical procedures with electronic evidence, interactions with auditees, and reporting that contains reliable financial data.

Monetary policy is a vital instrument in managing a country's economic stability. Global economic transformation and dynamics in financial markets require in-depth evaluation of monetary policy. This research aims to analyze the influencing factors of monetary policy and investigate the impact of its transformation in the current economic context. Through a careful methodological approach, this research uses secondary data analysis from various global and national economic sources. The literature review investigates the current literature on monetary policy and economic transformation. The results of the data analysis provide deep insight into the factors influencing monetary policy and the consequences of its transformation. The main findings show that changes in the global economic order, financial technology and capital market dynamics play a major role in changing the monetary policy paradigm. This transformation can have a significant impact on economic stability and societal welfare. The conclusions of this research provide a basis for developing policies that are responsive and adaptive to economic transformation. The practical implications of this research include the need to update a more dynamic monetary policy strategy to answer new challenges in the era of globalization. It is hoped that further research will deepen specific aspects of monetary policy transformation to provide a more comprehensive view.

In the current digital era, digital transformation in the government sector is an obligation to implement, including village governments. However, in fact, there are still many villages in Indonesia that have not implemented digitalization in their public services. Banjarsari village is one of the villages where the development of digitalization still requires special handling because there are several obstacles, one of which is that the village government lacks technological skills. Therefore, MBKM Bina Desa UPNVJT students provide guidance and service to Banjarsari Village officials and the community to create a digital village in Banjarsari Village. This article aims to describe the efforts of the Banjarsari Village government in realizing digital-based government services. The method used is the sharing session method and assistance in managing the village website to Banjarsari Village officials. The results obtained were collaboration between the Banjarsari Village government and UPNVJT Village Development MBKM students regarding the establishment of the Banjarsari Village website and the implementation of sharing sessions in improving the quality of public services in Banjarsari Village.