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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.

The development of information technology has transformed trade from traditional markets to digital platforms, including Cash on Delivery (COD) payment systems. This study analyzes the integration of the COD system with the istishna contract in online transactions (specifically on Shopee), its implementation mechanisms, and its validity according to Islamic jurisprudence (fiqh muamalah). The research method used a descriptive qualitative approach through digital observation and literature review. The focus of the study was on pre-order or custom product transactions made after a specification agreement between the buyer (mustashni') and seller (shani'). The results showed that the COD system is valid in the istishna contract because it allows for final payment upon receipt of the goods. This is in accordance with Sharia law as long as the product specifications are clear, the price is transparent, and the buyer's right to khiyar is fulfilled to ensure the goods conform to the contract. As long as it is free from riba (usury), gharar (gharar), and tadlis (tadlis), the COD method in istishna transactions reflects fairness, openness, and benefits for both parties in the digital economy ecosystem.

The use of information technology through website development has become a crucial need for MSMEs, including traditional food businesses like Siomay Batagor Bogarasa. This study aims to develop a business profile website using the Odoo-based ERP website module to strengthen brand identity and facilitate information delivery to customers. The development process follows the Software Development Life Cycle (SDLC) stages, including planning, requirement analysis, design, implementation, and testing. The developed website consists of several pages such as Home, About Us, Menu, and Contact Us, presenting information about the business history, product catalog and pricing, sales locations, and contact channels. Testing results indicate that most features function well, with responsive display, smooth navigation, active contact form, and effective social media integration. One issue was found in the Google Maps display, which has not yet accurately shown the business location. Overall, the website provides practical benefits in terms of promotion, communication, and enhancing the professionalism of the business.

This study aims to identify how e-government and competence affect employee performance at the Jambi City Regional Tax and Retribution Management Agency. This study is based on the fact that government agencies need to utilize information technology and improve their human resource capabilities to improve their work efficiency. The method used in this study is quantitative with multiple linear regression analysis techniques used. After the questionnaire was distributed to 54 members of the Jambi City BPPRD, the data were processed using the SPSS version 25 program. The results of the study indicate that e-government partially has a positive and significant influence on employee performance, and competence also partially has a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency, and simultaneously, e-government and competence together provide a positive and significant influence on employee performance at the Jambi City Regional Tax and Retribution Management Agency.

Effective communication is a key competency for medical professionals, but traditional classroom-based methods in Indonesia face challenges such as limited practice, geographical barriers, and insufficient exposure to diverse patient scenarios. Mobile-assisted learning (MAL) offers a promising solution to enhance medical communication training outside traditional settings. This study investigates the effectiveness of MAL interventions in developing communication skills among Indonesian medical students and healthcare professionals. A mixed-methods approach was used, involving a quasi-experimental design with pre- and post-assessments of communication competence among 180 participants from three Indonesian medical schools. The MAL intervention included a mobile app with video demonstrations, interactive case scenarios, peer feedback, and microlearning modules. Quantitative data showed a significant improvement in communication competence (mean increase of 23.4%, p<0.001), with notable gains in information gathering (28%), relationship building (26%), and patient education (21%). The mobile platform saw high engagement (average of 4.3 sessions/week) and 87% module completion. Qualitative data revealed increased confidence in consultations, improved cultural sensitivity, and better time management. Challenges included inconsistent internet access, varying digital literacy, and resistance from traditional educators. MAL shows potential for improving medical communication in Indonesia, offering flexible, accessible training. Successful implementation requires addressing infrastructure issues, integrating MAL into existing curricula, and training faculty. This study adds to the growing evidence supporting technology-enhanced medical education in resource-limited settings.

This study aims to examine the influence of competence, independence, and information technology on the quality of financial statements among employees of Accounting Service Offices in Semarang City. This research uses a quantitative approach with a survey method targeting employees of Accounting Service Offices in Semarang City. Data were collected through questionnaires and analyzed using multiple linear regression with the aid of SPSS software, obtaining 60 respondents. The results of the study indicate that the three independent variables, namely competence, independence, and information technology, have a positive and significant effect on the quality of financial statements. These findings confirm that improving professional competence, applying strong independence principles, and effectively utilizing information technology are important factors in producing reliable, relevant, and timely financial statements.

Information technology (IT) governance plays a strategic role in supporting the achievement of organizational goals, especially in higher education institutions. Adiwangsa University Jambi, as a private university, is required to manage IT effectively, efficiently, and in line with the institution's vision. This study aims to analyze the level of IT governance capabilities at Adiwangsa Jambi University using the COBIT 2019 framework with a focus on the EDM (Evaluate, Direct, Monitor) domain. The research method used is a descriptive quantitative method through data collection using questionnaires, interviews, and documentation studies. The results show that the level of IT governance capability in the EDM domain is at level 2 (Managed Process), indicating that the IT governance process is running but still needs improvement in several aspects, especially in monitoring and controlling IT performance. This study is expected to provide recommendations for Adiwangsa University Jambi in improving IT governance in a sustainable manner.

The development of information technology has driven digital transformation in various sectors, including the food and beverage (F&B) industry. However, many small to medium-scale F&B businesses still rely on manual ordering systems, resulting in long queues, order recording errors, limited menu information, and suboptimal user experience. This study aims to design the user interface (UI) and user experience (UX) of a web-based Smart Ordering System that provides convenience, efficiency, and comfort in the food ordering process. The research method used is the Design Thinking approach, which includes empathize, define, ideate, prototype, and testing stages. The design process involves user needs analysis, user flow development, wireframe creation, and high-fidelity prototype development using Figma. Usability testing is conducted using the Single Ease Question (SEQ) method to evaluate ease of use and user satisfaction. The results indicate that the proposed UI/UX design provides a clear ordering flow, intuitive interface, and easy-to-understand user experience. Based on the SEQ results, most users experienced no difficulty in using the system, indicating that the design meets usability criteria with a very good category and is suitable for implementation in the F&B industry.

The development of digital technology has encouraged the government to utilize social media as an effective means of public communication. The Ministry of Agriculture is one institution that actively uses Instagram to convey information, build a positive image, and interact with the public. This study aims to determine the Public Relations strategy in managing the Instagram social media account @kementerianpertanian. This study uses the Public Relations strategy theory from Cutlip and Center, which consists of four stages: problem identification, planning and programming, communication and action, and evaluation. The research method used is a descriptive qualitative approach, with data collection techniques through in-depth interviews and documentation of the Ministry of Agriculture's Public Relations team. The results show that the Ministry of Agriculture's Public Relations has implemented a planned communication strategy, starting from planning informative and educational content, utilizing Instagram features such as reels, stories, and live to increase interaction, to routine evaluation based on engagement data (likes, shares, comments, and saves). This strategy also adapts to social media trends and audience needs. Public Relations actively responds to user questions and comments to maintain two-way communication. However, challenges such as negative comments, limited resources, and changes in the Instagram algorithm are obstacles that still need to be overcome. Overall, the implemented strategy has successfully supported the improvement of the image and transparency of public information within the Ministry of Agriculture.

The development of information technology has encouraged restaurants and cafés to function not only as dining places, but also as venues for hosting various events. However, the event reservation process at Rumah Makan Ny. Hartini and Café Rain is still carried out manually through logbooks, telephone calls, and WhatsApp, resulting in problems such as unorganized data, delayed confirmations, and miscommunication with customers. In addition, the manual system limits access to information regarding venue availability, reservation schedules, and additional facilities required by customers. This study aims to develop a web-based event reservation information system using the prototyping method. The system design was carried out using Unified Modeling Language (UML), including use case diagrams, activity diagrams, and class diagrams to model user interactions, process flows, and system structure. The results of the study show that the developed system is able to automate the reservation process, customer data recording, reservation confirmation, schedule management, and additional facilities management. This system improves operational efficiency, data accuracy, and service quality, while also making it easier for customers to make reservations independently and obtain information quickly and accurately.

The rapid development of information technology encourages the use of digital media as an educational tool in the health sector, particularly for pregnant women. One of the problems faced by Klinik Bidan Rima Pondok Meja is the limited use of conventional educational media, such as books and posters, which are considered less attractive and difficult to understand. This study aims to design and develop an Android-based Augmented Reality (AR) application as an educational medium for nutrition and fetal development for pregnant women. The application presents three-dimensional (3D) visualizations of fetal development from week to week, along with information on nutritional needs during pregnancy. The system development method used in this research is the Prototype model, while the Augmented Reality technology applies marker-based tracking. The development tools used include Unity, and Blender 3D. The result of this study is an Android-based AR application prototype that provides interactive and easily understandable information about fetal development and maternal nutrition. This application is expected to increase learning interest and understanding of pregnant women in maintaining a healthy pregnancy at Klinik Bidan Rima Pondok Meja.

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.  

This study aims to analyze the effectiveness of the Village Information System in Delima Village as one of the village government's efforts to improve the quality of public services. The study used qualitative methods with descriptive research and data collection techniques such as observation, interviews, and documentation. The results of the study indicate that the implementation of the Village Information System in Delima Village has not been running effectively. Although this system has been used for administrative activities such as issuing certificates, managing population data, and disseminating village information, its implementation still faces various obstacles. Some of these inhibiting factors include limited human resources who have not fully mastered technology, lack of training for village officials, and unstable internet connections throughout the village. As a result, services through the Village Information System are not optimal and have not yet fully benefited the community. Therefore, it is necessary to increase the capacity of village officials and provide infrastructure support so that the implementation of the Village Information System in Delima Village can run more effectively in the future.

Inventory is one of the supports for an industry in carrying out its activities, both in the grouping of a machine and the management system in machinery to improve a job. One of the efforts to improve service that can be undertaken is by increasing the amount of inventory owned. The increasing amount of inventory also requires proper inventory management using a database system. Microsoft Access to assist in database design. Before being stored in the database, data and information regarding the inventory will be grouped using the concept of Group Technology (GT) to facilitate the data storage process. Users can be obtained by gathering information from recording staff and the laboratory head through interviews. In addition to defining user needs, the design of the Entity Relationship Diagram (ERD) and Data Flow Diagram (DFD) was carried out to understand the existing system. To analyze the existing system, an analysis is conducted based on Performance, Information, Economy, Control, Efficiency, and Service (PIECES). The results of the validation test, verification test, and prototype test show that the weaknesses of the existing system can be improved and user needs can be met. To identify the weaknesses of the system, a PIECES analysis can be conducted on both the old and new systems. Meanwhile, to determine whether user needs have been met, adjustments can be made by aligning user needs with the prototype through validation and verification tests.

The advancement of information technology has increased very rapidly, one of which can be seen from the use of cell phones as the main communication tool. However, this progress also creates a gap, for the emergence of cybercrime such as fraud through short messages or called Short Message Service (SMS). Fraud via SMS by offering prizes is one form of misuse of information technology that is increasingly prevalent in the digital era. This mode of fraud is often carried out because it takes advantage of the lack of public awareness of information security and tends to target individuals who do not understand how communication technology works. This article discusses how the mechanism of fraud carried out via SMS, the impact caused to victims, and how legal regulations in Indonesia handle prize fraud via SMS. This research uses normative research methods conducted through data collection from various references including journals and laws and regulations. This research is expected to provide a more comprehensive understanding of the role of law in tackling SMS-based fraud and offer solutions that can strengthen consumer protection in the digital era.

This article examines various guidance and counseling (BK) management models relevant to the context of modern education in Indonesia. The models discussed include POAC (Planning, Organizing, Actuating, Controlling) management, comprehensive BK services, school-based BK management, specialized service management, and the use of digitalization in BK services. This review was compiled using a literature review method, drawing on various credible national sources, such as scientific journals, reference books, and education policy documents. The purpose of this research is to provide an in-depth understanding of the characteristics, principles, and implementation of each BK management model in educational practice. The results indicate that each model has its own advantages and limitations, both in terms of service planning, resource management, and the effectiveness of service delivery to students. Therefore, the selection and implementation of a BK management model must be tailored to the needs of the school, the availability of professional staff, infrastructure, and student characteristics. The integration of a systematic, data-driven, and adaptive management approach to developments in information technology is a key factor in improving the quality and effectiveness of BK services. This article is expected to provide theoretical and practical contributions to school counselors, educators, and education policymakers.  

This study presents a meta-analysis of open-access accounting information systems (AIS) literature in Indonesia during the digital transition period of 2015-2025. The primary objective is to identify and map the taxonomy of Independent Variables (X) and Dependent Variables (Y) predominantly used in academic and practical research. Through a systematic review of 15 key accredited articles with Digital Object Identifiers (DOI), this research finds that AIS success determinants (Variable X) have evolved from purely technical factors to integrative clusters encompassing Human Capital (competence, training), Organizational (culture, management commitment), and Technological (infrastructure, internal control) aspects. Meanwhile, Dependent Variables (Y) have shifted from mere technical user satisfaction to strategic impacts such as financial report quality, operational efficiency, and MSME business performance. These findings indicate that AIS research in Indonesia is heavily influenced by public sector regulatory contexts and cloud technology adoption in the MSME sector. This report serves as a reference framework for future researchers to explore emerging variables such as artificial intelligence and cybersecurity behavior within the accounting ecosystem.

Non-formal institutions, such as farmer groups, play a strategic role in increasing farmer capacity and strengthening agricultural production systems at the village level. This study aims to analyze the role, function, and institutional dynamics of the Bina Satu Farmer Group in supporting tomato farmers in Parabubu Village, Mego District. A descriptive qualitative approach was used, with data collection techniques including observation, in-depth interviews, and documentation. The results indicate that the Bina Satu Farmer Group serves as a learning platform, a collaborative unit, and a liaison between farmers and external institutions. This institution functions in disseminating information on tomato cultivation technology, strengthening access to production inputs, and enhancing farmers' bargaining power in marketing. However, several weaknesses were identified, such as low member participation in routine meetings and limited managerial skills among administrators. Overall, the existence of this farmer group has significantly contributed to increasing the knowledge, productivity, and independence of tomato farmers in Parabubu Village.

The development of information technology has encouraged various organizations, including cooperatives, to digitize their service systems. The Credit Cooperative (Kopdit) CU Mera Ndi Ate is one of the cooperatives that still uses a manual system in managing savings and loans, which causes the service process to be slow, inaccurate, and has a high risk of recording errors. This study aims to design and build a web-based savings and loans system that can be used by members of Kopdit CU Mera Ndi Ate. This system allows members to conduct transactions online, view transaction history, and monitor savings or loan balances. The research methods used are observation, interviews, and literature studies. The system development process uses a waterfall model with stages of analysis, design, implementation, and testing. The result of this study is a prototype of a web-based savings and loans information system that has main features such as member registration, transaction recording, financial data management, and automatic financial report generation. With the implementation of this system, it is hoped that the cooperative can improve work efficiency, speed up services, and provide easy access to information to all members.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.