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The rapid advancement of digital technology has fundamentally altered the landscape of public governance, compelling local governments to adapt and embrace digital transformation. This study investigates the challenges and opportunities faced by local governments in Indonesia in implementing digital governance transformation within the framework of Society 5.0. Using a systematic literature review and case study methodology, this research analyzes governance transformation policies, institutional readiness, digital infrastructure, and human resource capacity across selected Indonesian regional governments. The findings reveal that while significant opportunities exist including enhanced public service delivery, improved transparency, citizen participation, and inter-agency coordination substantial challenges persist in digital infrastructure disparities, limited human resource capacity, regulatory ambiguity, and cybersecurity vulnerabilities. The study identifies five critical success factors for effective digital governance transformation: strong political commitment, adequate digital infrastructure investment, comprehensive human resource development, adaptive regulatory frameworks, and inclusive citizen engagement mechanisms. This research contributes to the theoretical discourse on e-government and digital governance in the context of developing countries, while offering practical policy recommendations for local governments navigating the transition to Society 5.0. The implications extend to policymakers, practitioners, and scholars engaged in public administration reform in the digital age.

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 examines the transformation of Islamic education in the digital era, focusing on issues, challenges, and opportunities. The development of digital technology has brought significant changes in Islamic learning, including curriculum innovation, teacher competence, digital literacy, and the ethical use of technology. Using a qualitative literature review method, this article analyzes primary and secondary data from national and international journals to present a comprehensive discussion. The findings highlight that while digital transformation provides opportunities for broader access to knowledge, it also raises concerns about the digital divide, the role of teachers, and the maintenance of Islamic values. Furthermore, the increasing reliance on digital tools in education has intensified the need for teachers to adapt to new technologies and methodologies. The study concludes that strengthening digital literacy, professional teacher training, and appropriate policy support are crucial for optimizing Islamic education in the digital age. The findings stress the importance of balancing technological integration with the preservation of traditional Islamic values in educational practices.

This study aims to analyze the challenges and opportunities of social entrepreneurship within the Micro, Small, and Medium Enterprises (MSMEs) sector in Sumbawa Regency during the 2020–2025 period. A descriptive qualitative approach was applied using in-depth interviews, field observations, and policy document analysis. The results indicate that social entrepreneurship in Sumbawa faces several constraints, including limited access to capital, low digital literacy, and inadequate business incubation and infrastructure support. Nevertheless, significant opportunities exist through local government policies, digital transformation, and growing consumer awareness toward sustainable local products. Cultural values such as gotong royong (mutual cooperation), solidarity, and self-reliance serve as key social capital in strengthening community-based entrepreneurship models. The study highlights the importance of a holistic and collaborative ecosystem approach among stakeholders to ensure the sustainability of social enterprises at the local level. These findings are expected to serve as a foundation for inclusive policy formulation and capacity-building strategies for social entrepreneurs across Indonesia.

This study aims to examine the influence of reputation, organizational culture, and self-development opportunities on athlete loyalty. The sample in this research consists of all active athletes of Hangtuah Jakarta Basketball Club, totaling 60 individuals, selected using the total sampling method. Data were collected through the distribution of questionnaires developed using a Likert scale as the measurement tool. The data were analyzed with the help of SPSS version 22. The results of the study indicate that all three independent variables reputation, organizational culture, and self-development opportunities partially have a significant influence on athlete loyalty at Hangtuah Jakarta Basketball Club. Specifically, the analysis revealed that reputation significantly affects athlete loyalty, as athletes tend to stay loyal to organizations they believe hold a strong public image and credibility. Furthermore, organizational culture was found to play a critical role in fostering loyalty, with athletes expressing greater commitment when they feel aligned with the club’s values and mission. Lastly, opportunities for self-development were also identified as a major determinant, as athletes who perceive the club as providing personal and professional growth are more likely to stay loyal. This study contributes valuable insights into how sports organizations can enhance athlete retention by focusing on these three key areas, thereby fostering long-term commitment and success. The findings are relevant for sports managers and organizations aiming to improve athlete engagement and loyalty in competitive sports environments.

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

The Society 5.0 era brings profound transformation in education, requiring Christian Religious Education (PAK) teachers to integrate technology in learning while maintaining Christian values. This study aims to analyze the challenges faced by PAK teachers in improving professional competence in this era, as well as exploring existing opportunities. The method used is library research with a qualitative approach, collecting data from journals and related literature. The results of the study indicate that many PAK teachers are not ready to face change, so they need a systematic professional development program. In addition, digital technology offers innovative learning methods that can increase student engagement. This study recommends a holistic approach in developing teacher competence, by maintaining a balance between technology and spiritual values.

The concept of smart governance has become increasingly crucial in supporting public sector reform through digital transformation. This study aims to identify the major challenges and opportunities in implementing smart governance in Indonesia by conducting a comparative review of academic journal literature and contextualizing the findings to the case of Pekanbaru. The analysis reveals three critical challenges: uneven digital infrastructure, low digital literacy among civil servants, and fragmented regulations and inter-agency coordination. On the other hand, the review also identifies opportunities in improving service quality and expanding citizen participation through digital platforms. Contextual discussion highlights how these findings reflect the actual conditions in Pekanbaru, which, despite its ambition to become a smart city, still struggles with systemic barriers. The study concludes with practical recommendations for the Pekanbaru city government, emphasizing the importance of capacity building, system integration, and inclusive public engagement. This review also serves as a foundation for future empirical research to validate the findings and enrich local digital governance strategies.

The advancement of digital technology has revolutionized the way companies manage their business operations. Operational management is no longer limited to process efficiency, but has evolved into an adaptive, data-driven system supported by advanced technologies such as artificial intelligence, the Internet of Things (IoT), big data analytics, and cloud computing. This article aims to explore the evolution of operational management in the digital era by identifying major challenges such as the digital skill gap, technological infrastructure limitations, and organizational resistance to change, while also examining strategic opportunities such as automation, enhanced efficiency, and data-based decision making. Using a qualitative approach through literature review, this study provides both theoretical and empirical perspectives on the importance of operational innovation in building competitive advantage amid ongoing digital disruption.

This paper examines problems of religious dialogues in this contemporary era. The conclusion of this discussion suggests that religious dialogue is one of the important problems in the globalization era that becomes one of the alternative methods to anticipate religious conflicts in our society. There are many barriers to develop religious dialogues, such as the level o f knowledge, social-political problems, and psychological and theological barriers. In the recent era, three models of religious dialogue can be developed, that is, theological dialogue, anthropological dialogue, and cosmological dialogue.

The digital era has brought about a major transformation in the way organizations manage and utilize data. Data management is a key strategy in supporting decision-making based on accurate, fast, and relevant information. However, the rapid growth of data volume, diversity of sources, and complexity of data integration and security pose challenges in its management. These challenges include issues of data quality, inconsistency, duplication, and limitations in infrastructure and human resource capabilities. In addition, demands for compliance with regulations such as GDPR and the Personal Data Protection Act add to the complexity of ethical and responsible data management. On the other hand, technological developments such as big data analytics, artificial intelligence, the Internet of Things (IoT), and cloud computing present great opportunities to improve the efficiency and effectiveness of data management processes. Organizations that are able to adopt a data-driven approach and apply good data governance principles will gain competitive advantage, accelerate innovation, and improve customer satisfaction. This article comprehensively discusses the challenges and opportunities in data management from a data management perspective, and presents a framework for building an adaptive and sustainable data management strategy in the digital era. With a literature analysis and case study approach, this article aims to provide conceptual and practical contributions for organizations that want to optimize the potential of data as a strategic asset.

The Indonesian palm oil industry plays a strategic role as a major supporter of the national economy through its contribution to Gross Domestic Product (GDP), job creation, and rural infrastructure development. This article discusses in depth three main aspects: the economic benefits provided by the palm oil industry; challenges that include environmental issues, land conflicts, climate change, and regulation and productivity; and opportunities such as bioenergy development, diversification of derivative products, and utilization of technology and degraded land. The analysis also covers the role of technological innovation and human resource investment as key to the sustainability of this industry amidst global price fluctuations and international pressures on sustainability. With a data-driven approach and scientific literature review, this article highlights the importance of systemic transformation in the management of the palm oil industry to ensure competitiveness, environmental sustainability, and the welfare of local communities in the future.

Integrated public services in a one-stop service system, such as the one implemented at the Mal Pelayanan Publik (MPP) Badung, serve as an answer to the public's demand for efficient, fast, and transparent bureaucracy. However, in its implementation, MPP still faces various strategic challenges, such as fragmentation between agencies, limited human resources, and suboptimal digital system integration that supports cross-sector services. This study aims to analyze adaptive and collaborative managerial strategies to address these challenges and explore digital innovation opportunities to improve service quality. By using a literature review method from various journals, policy reports, and supporting documents, this study shows that the success of the one-stop service system greatly depends on visionary leadership, synergy between agencies, and adequate technological support. The discussion concludes that flexible, responsive managerial strategies that emphasize cross-agency collaboration can enhance efficiency and user satisfaction. Therefore, updating digital systems, involving the community, and improving human resource capacity are crucial steps in realizing modern and sustainable public services. Another key factor for success is the adoption of innovative digital technologies. By investing in digital infrastructure, MPP can automate many of its processes, reducing paperwork, speeding up response times, and ensuring better coordination between departments. The development of user-friendly platforms and mobile applications will also allow citizens to access services more easily, improving their satisfaction. Additionally, involving the community in the decision-making process through feedback and engagement mechanisms can help identify areas for improvement and tailor services to better meet the public's needs. To ensure long-term success, continuous capacity building for human resources is essential. Well-trained staff, equipped with the skills and knowledge to operate advanced systems, will be able to provide higher-quality services.

This article discusses the implementation of sharia law in the Islamic economic system in Indonesia, focusing on the challenges and opportunities faced. This research uses the method of literature study and interviews with Islamic economic practitioners. The results show that although the regulation of Islamic economics is growing, there are still challenges in terms of public understanding, limited competent human resources, and competition with conventional economic systems. Therefore, a more effective strategy is needed in improving Islamic economic literacy, strengthening regulations, and developing Islamic financial institutions in order to contribute more to the national economy.

The rapid development of social media has significantly impacted the management of Islamic education, presenting both opportunities and challenges. This study aims to analyze the influence of social media on Islamic education management by employing a Systematic Literature Review (SLR) approach. The research method involves identifying, evaluating, and synthesizing relevant literature from the past ten years to understand trends, benefits, and obstacles in utilizing social media for educational purposes. A total of 50 studies were reviewed, focusing on various aspects such as communication effectiveness, student interaction, and access to learning resources. The findings indicate that social media facilitates communication efficiency, enhances student engagement, and broadens access to Islamic educational resources. It has become an essential tool in delivering content, connecting students and educators, and fostering collaborative learning. However, challenges such as misinformation, lack of regulatory policies, and student distractions require strategic solutions. The study suggests implementing internal policies, providing teacher training, and utilizing social media analytics to optimize its use. In addition, integrating social media strategies with traditional Islamic teaching methods can enhance educational outcomes. These findings contribute to a deeper understanding of the role of social media in Islamic education management and offer recommendations for its effective implementation. Furthermore, the study highlights the need for further research to explore the long-term impacts of social media on Islamic education.

Education has a very important role in shaping individuals, especially for Generation Z. There are various challenges and opportunities faced by Generation Z in the realm of education. Although digital tools offer great opportunities in education, such as flexible access to information and interactive learning methods, technology also brings challenges, including mental health problems and disorders due to excessive use of social media. The method used is a qualitative approach with literature studies from various relevant sources. The research results show that although there is a gap between traditional learning methods and Generation Z's digital preferences, the use of technology and social media in education can be an opportunity to create learning that is more flexible, interactive and suited to their needs.  

This study examines the challenges and opportunities of digital learning in Vocational High Schools (PMK) in Palembang City, which is a crucial issue in the context of vocational education. The main problems identified include limited infrastructure, lack of digital skills among teachers, and unequal access to devices for students. The purpose of this study is to explore how digital learning can be effectively integrated into the PMK curriculum. The method used is an ethnographic approach, with data collection through interviews, observations, and documentation analysis in four vocational high schools. The results of the study indicate that despite significant challenges, digital learning offers opportunities to improve students' technological skills and innovation in teaching methods. The conclusion of this study emphasizes the need for support from the government and educational institutions to overcome these challenges, so that digital learning can contribute optimally in preparing students for an increasingly digital world of work.  

Digital society was born from the process of developing information technology which has formed a new world or new community, namely between the real world and the virtual world (cyber). The aim of this research is to discuss the importance of understanding the challenges and opportunities faced by society. In the use of digital technology, which is increasingly growing rapidly, marked by advances in information and communication technology, it is facing various significant challenges, including the digital divide, privacy and data security issues, as well as disruption of social values. Inequality in access to technology deepens social and economic disparities, while privacy and data security concerns raise concerns regarding the scope of personal information. But digital society also offers great opportunities, such as increased access to information that empowers individuals and groups, and the creation of virtual communities that support social solidarity and innovation. This research uses qualitative methods using data analysis through literature study. The qualitative approach was chosen because this research aims to obtain an understanding and explanation of the phenomenon of digital society with complex and varied challenges and opportunities from the perspective of the subjects involved. Data and information are obtained from various sources, including scientific journals, books, research reports, and online articles.

Business disputes are increasing in Indonesia along with the growth of economic relationships. Litigation is often perceived as time-consuming and costly, making Alternative Dispute Resolution (ADR) a more efficient and relationship-friendly alternative. This study aims to analyze the obstacles and opportunities in implementing ADR for business dispute resolution in Indonesia, based on the legal framework provided by Law Number 30 of 1999. The research employs a normative legal approach with descriptive analysis. Data were collected through literature reviews of legal regulations, academic literature, and journal articles. The findings reveal that although ADR holds significant potential for resolving business disputes efficiently and cost-effectively, its implementation faces several challenges. The primary obstacles include the lack of awareness among business actors about ADR's benefits, the perception that ADR lacks the legal authority compared to litigation, and the limited quality of mediators and arbitrators. The study also highlights the importance of enhancing the capacity of ADR practitioners through continuous training and educating business actors to build trust in this method. By addressing these challenges, ADR is expected to become the primary choice for resolving business disputes, fostering a conducive business environment, and supporting long-term economic growth in Indonesia.

This study examines the impact of implementing E-Business systems on Micro, Small, and Medium Enterprises (UMKM) in Indonesia, highlighting the challenges and opportunities presented by the digital era. The aim of this research is to identify the benefits of E-Business for UMKM, assess the barriers to its adoption, and propose strategies for effective implementation. A qualitative research method was employed, utilizing literature review and thematic analysis to gather relevant data from various sources. The findings indicate that E-Business can significantly enhance market access, operational efficiency, and customer satisfaction for UMKM. However, challenges such as limited knowledge and technological resources hinder effective implementation. This study concludes that UMKM should invest in training programs to improve digital skills and collaborate with the private sector to enhance digital infrastructure. It is recommended that UMKM focus on creative content development and engage with younger generations for effective marketing through social media.