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The implementation of Income Tax Article 22 on import activities plays a strategic role in securing state revenue and controlling international trade flows. However, corporate taxpayers frequently encounter substantial barriers regarding regulatory compliance and technical administrative procedures. This study aims to analyze the compliance level of corporate taxpayers concerning the collection and reporting of Income Tax Article 22 on import activities, while identifying the primary obstacles faced during the process. The research employs a qualitative descriptive method with a case study approach conducted at the Tax Allowance Office. Primary data were gathered through semi-structured interviews with corporate taxpayers and tax authorities, supplemented by secondary data from tax compliance reports and related documentation. The findings indicate that while formal compliance regarding timely reporting has significantly improved due to digital administrative transformations like the e-Bupot system, substantial challenges remain in material compliance. Corporate taxpayers routinely face difficulties in classifying import tariff codes accurately and interpreting the frequent updates to tax incentives. This study implies that the tax authority needs to intensify specialized socialization programs and optimize the integration of data systems between the Directorate General of Taxes and the Directorate General of Customs and Excise. These strategic improvements are crucial to minimizing administrative discrepancies and enhancing overall tax compliance.

Pesatnya kemajuan teknologi digital telah mempercepat adopsi *Internet of Things* (IoT) dalam berbagai aspek kehidupan sehari-hari. IoT memungkinkan perangkat fisik untuk berkomunikasi dan bertukar data melalui konektivitas internet, sehingga proses menjadi lebih otomatis, efisien, dan responsif. Studi ini bertujuan untuk menganalisis pemanfaatan IoT dalam meningkatkan efisiensi kehidupan sehari-hari melalui pendekatan tinjauan pustaka. Metode penelitian yang digunakan adalah *Systematic Literature Review* (SLR), yang mengkaji dan menyintesis temuan dari berbagai studi terdahulu mengenai penerapan IoT di berbagai sektor, seperti rumah pintar (*smart home*), layanan kesehatan, transportasi, pertanian, dan pemantauan lingkungan. Hasil analisis menunjukkan bahwa IoT berkontribusi signifikan terhadap peningkatan efisiensi operasional, penghematan energi, perbaikan proses pengambilan keputusan, serta peningkatan kenyamanan pengguna. Terlepas dari berbagai manfaat tersebut, masih terdapat sejumlah tantangan, termasuk keamanan data, masalah privasi, interoperabilitas antarperangkat, biaya implementasi, dan ketergantungan pada infrastruktur internet yang stabil. Temuan studi ini menunjukkan bahwa IoT telah menjadi salah satu teknologi kunci yang mendukung transformasi digital dan peningkatan kualitas hidup. Pengembangan di masa mendatang diharapkan berfokus pada penguatan aspek keamanan, perluasan standar interoperabilitas, dan integrasi kecerdasan buatan (*artificial intelligence*) guna memaksimalkan efektivitas penerapan IoT dalam aktivitas sehari-hari.  

The advancement of digital technology has encouraged the transformation of airport services, including the implementation of Customer Service through Contact Center 172. This study aims to analyze the implementation of Contact Center 172 in improving service responsiveness at Adi Soemarmo International Airport, Boyolali. The study employed a descriptive qualitative approach with a case study method. Data were collected through observation, interviews with five informants, and documentation, and analyzed using the Miles and Huberman interactive analysis model consisting of data collection, data reduction, data display, and conclusion drawing. The findings indicate that the implementation of Contact Center 172 has supported digital service transformation through an integrated communication system that facilitates real-time information delivery and complaint handling. The service has improved Customer Service responsiveness by providing easier access to information, faster response times, and more effective coordination among service units. Supporting factors include competent human resources, integrated systems, and adequate digital facilities, while the main obstacles involve limited internet connectivity, system maintenance disruptions, high complaint volumes, and limited user understanding of digital services. Therefore, strengthening technological infrastructure, improving staff competencies, and increasing public awareness are essential to optimize digital-based airport services.

This study aims to analyze the contribution of state and regional taxes to state revenue and regional fiscal independence in Indonesia. Taxes are the primary source of revenue used to finance governance and national and regional development. The study employed a qualitative descriptive method with a literature review approach and secondary data analysis derived from the State Budget (APBN) report, the Central Statistics Agency (BPS), and various scientific articles indexed by Sinta. The data were analyzed to identify the contribution of taxes to state revenue and the role of regional taxes in increasing Regional Original Income (PAD). The results show that tax revenue remains the largest source of state revenue, with dominant contributions coming from Income Tax (PPh) and Value Added Tax (PPN). Furthermore, regional taxes play a crucial role in enhancing regional fiscal capacity and supporting the implementation of regional autonomy. The effectiveness of tax management is influenced by the level of taxpayer compliance, the digitalization of tax administration, and the quality of government oversight. This study implies that optimizing the tax system through digital transformation and increasing public awareness can sustainably strengthen state and regional revenue.

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

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

The development of digital technology has driven significant economic transformation in various countries, including Muslim countries. Economic digitalization offers various opportunities, such as increased transaction efficiency, expanded market access, and strengthened financial inclusion. However, this development also presents various challenges, such as low Islamic financial literacy, the risk of technology misuse, and the emergence of economic practices inconsistent with Islamic principles. This study aims to analyze the role of Islamic economic values ​​in supporting the economic resilience of communities in Muslim countries in the digital era. The study used a descriptive qualitative approach with library research methods. Data were obtained from various literature sources, such as scientific journals, books, academic articles, and reports relevant to Islamic economics, economic resilience, and the digital economy for the 2021–2026 period. Data analysis was conducted using content analysis techniques through the stages of data reduction, data presentation, and drawing conclusions. The results show that Islamic economic values, such as justice, honesty, trustworthiness, and the prohibition of riba (usury), gharar (gharar), and maysir (gambling), play a crucial role in creating more transparent, ethical, and sustainable digital economic activities. Furthermore, the development of Sharia-compliant fintech, Sharia-compliant digital financial services, and Sharia-compliant business platforms also supports increased financial inclusion and community economic resilience. Therefore, integrating digital technology and Islamic economic values ​​can be a strategy for strengthening the economic resilience of communities in Muslim countries.

The rapid development of digital technology has transformed the way organizations conduct business activities and manage human resources. These changes require organizations to have employees who are not only competent but also possess a high level of employee engagement to adapt effectively to the dynamic work environment. This study aims to analyze the role of transformational leadership in enhancing employee engagement among employees of Ranch Market in the digital era. Transformational leadership is regarded as a leadership style that inspires, motivates, and encourages employees to develop their potential through a clear vision, effective communication, and individualized consideration. This research employed a quantitative approach by collecting data through questionnaires distributed to Ranch Market employees. Data analysis was conducted to examine the relationship between transformational leadership dimensions and employee engagement, which includes vigor, dedication, and employee involvement in their work. The findings indicate that transformational leadership plays a positive and significant role in improving employee engagement. Leaders who are able to inspire, build trust, encourage innovation, and support employee development have been proven to strengthen employees’ attachment to the organization. Furthermore, transformational leadership fosters a supportive and adaptive work environment, enabling employees to respond effectively to technological changes and evolving work systems. The results suggest that the implementation of transformational leadership can serve as an effective strategy for organizations in addressing the challenges of the digital era while promoting productivity, employee commitment, and sustainable organizational performance. Therefore, transformational leadership remains a crucial factor in maintaining a highly engaged workforce and achieving long-term competitive advantage.

The Society 5.0 era brings major changes in various aspects of life, including the economic and financial systems. The integration of digital technologies such as Artificial Intelligence (AI), the Internet of Things (IoT), Big Data, and Financial Technology (Fintech) has created both opportunities and challenges for the development of the sharia economy. This article aims to: (1) analyze the challenges of the sharia economy in the Society 5.0 era, (2) identify opportunities that can be utilized to strengthen the sharia economy, and (3) formulate strategies for strengthening the sharia economy based on digital transformation and the maqashid sharia. This research uses a qualitative approach through literature study (library research) by analyzing various journals, books, reports of sharia financial institutions, and relevant official documents. The results show that the sharia economy faces challenges in the form of low sharia financial literacy, limited human resources, unequal access to technology, and regulations that are not yet fully adaptive to digital developments. However, Society 5.0 also opens up significant opportunities through the development of Islamic Fintech, the digitalization of the halal industry, the optimization of digital zakat and waqf, and the strengthening of Islamic financial inclusion. Therefore, strategies to strengthen the Islamic economy need to be implemented through increasing Islamic digital literacy, developing an Islamic Fintech ecosystem, strengthening Governance based on the principles of Islamic principles (maqasid) and synergy between the government, academia, industry, and the community.

This study aims to examine the role of Ahlussunnah wal Jama'ah (Aswaja) An-Nahdliyah in strengthening religious moderation among young people amid increasingly complex, pluralistic, and digitalized societies. Globalization, advances in information technology, and easy access to diverse religious perspectives through digital media have influenced the religious attitudes and behaviors of younger generations, highlighting the need to reinforce moderate religious values. Aswaja An-Nahdliyah promotes the principles of tawassuth (moderation), tasamuh (tolerance), tawazun (balance), and i'tidal (justice) as the foundation for social, national, and civic life. This study employed a qualitative approach using a library research method. Data were collected from books, scientific articles, official documents, and relevant literature on Aswaja An-Nahdliyah and religious moderation. The data were analyzed using content analysis to identify the contribution of Aswaja values in fostering moderate attitudes among young people. The findings indicate that Aswaja An-Nahdliyah plays a strategic role in internalizing inclusive, contextual, and tolerant Islamic values through formal and non-formal education, youth organizations, religious study groups, and digital media. The implementation of these values enhances tolerance, respect for diversity, patriotism, and critical awareness among young people in confronting radical and intolerant ideologies, thereby supporting the development of a harmonious and peaceful pluralistic society.

The implementation of Electronic Medical Records (EMR) has become an essential part of digital transformation in the healthcare sector, aiming to improve the quality, effectiveness, efficiency, and continuity of healthcare services. In Indonesia, the implementation of EMR is supported by the Regulation of the Minister of Health Number 24 of 2022, which mandates healthcare facilities to adopt electronic medical records. However, the implementation process is often challenged by various technical and non-technical factors that may affect its success. This study aims to analyze the success factors and barriers to EMR implementation in hospitals through a literature review approach. The research method used was a literature review by examining and analyzing 11 scientific articles obtained from Google Scholar and other relevant scientific sources. The findings indicate that the success of EMR implementation is influenced by three main aspects, namely human, organizational, and technological factors. Supporting factors include management commitment, user readiness, continuous training, availability of information technology infrastructure, system quality, and organizational support. Meanwhile, common barriers include limited digital literacy among healthcare workers, insufficient information technology personnel, unstable internet connectivity, system errors, inadequate facilities and infrastructure, budget limitations, and the absence of specific standard operating procedures. Furthermore, EMR implementation provides significant benefits, such as improving service efficiency, facilitating access to patient information, enhancing documentation quality, supporting communication among healthcare professionals, and increasing patient safety. Therefore, successful EMR implementation requires synergy between human resources, organizational readiness, and technological infrastructure to achieve optimal healthcare service delivery.

This study analyzes the juridical transformation of freedom of expression after the enactment of Law Number 1 of 2024 as the second revision of the Electronic Information and Transaction Law (ITE Law). The main focus of the research is the reconstruction of defamation offenses from Article 27 paragraph (3) to Article 27A, as well as its implications for constitutional guarantees in Article 28E paragraph (3) of the 1945 Constitution. The method used is normative juridical with legislative, conceptual, and case approaches. The case study of the case of Haris Azhar and Fatia Maulidiyanti is used as a limited empirical analysis. The results of the study show that even though Law No. 1 of 2024 has narrowed insults to absolute complaints, the formulation of norms that are still multi-interpreted, especially in the phrase "attacking honor", still has the potential to threaten freedom of expression and create a chilling effect in the digital space. In addition, the lack of clear parameters regarding public criticism and personal insults creates legal uncertainty. Therefore, consistent interpretation guidelines and harmonization with human rights principles are needed so that the protection of citizens' constitutional rights is guaranteed.

Traditional wedding rituals constitute intangible cultural heritage rich in symbolic meaning, serving to strengthen social solidarity and transmit cultural values. The massive penetration of modernization and digitalization has created new pressures for the Bugis-Makassar community in maintaining this heritage. This study analyzes the transformation of Bugis-Makassar traditional wedding rituals in South Sulawesi within the digital era context, focusing on how the community negotiates their cultural identity between the forces of tradition and modernity. Using a critical ethnographic approach with a multiple case study design grounded in Bhabha's concept of the third space, the study involved 42 informants from three groups: young couples (digital generation, aged 22–35), parents/family (middle generation, 40–60), and customary elders (to panrita lopi/bissu, 65+) in Makassar City, Bone Regency, and Wajo Regency. Data were collected through in-depth interviews, participant observation in 12 wedding ceremonies, and social media content analysis. Results reveal three main transformation patterns: (1) digital spectacularization—rituals adapted for social media consumption; (2) reflective selectivity—young couples actively choosing which traditional elements to retain; and (3) procedural hybridization—the integration of customary procedures with contemporary elements. These transformations are colored by intergenerational contestation that generally ends in compromise between demands for customary completeness and the aesthetic preferences of the younger generation. The study concludes that this transformation is not merely a loss of tradition, but a creative form of identity negotiation in which the Bugis-Makassar community actively reconstructs the meaning of siri' (self-esteem/dignity) and pesse (solidarity) within the changed socio-cultural landscape. The findings imply the need for cultural preservation policies that understand change as inherent to living culture, and open avenues for longitudinal studies on the intergenerational transmission of cultural values.

Digital transformation in public services has encouraged government institutions to develop technology-based services, including the Online Police Record Certificate (SKCK) service at Kupang City Regional Police Resort. This study aims to analyze the effectiveness of the Online SKCK service as an administrative requirement at the Kupang City Regional Police Resort. The research employed a qualitative approach with a descriptive method. Data were collected through observation, interviews, and document analysis involving service officers and users of the Online SKCK service. Data were analyzed using an interactive model consisting of data reduction, data display, and conclusion drawing. The findings indicate that the Online SKCK service has improved accessibility, service efficiency, and transparency through the implementation of the PRESISI POLRI application. Based on the effectiveness indicators, namely program understanding, target accuracy, timeliness, goal achievement, and real change, the service can be categorized as moderately effective. Target accuracy and real change emerged as the strongest indicators, while program understanding and timeliness still face several challenges, including limited digital literacy among users, application system disruptions, and data verification issues. Nevertheless, the Online SKCK service has provided significant benefits in supporting the modernization of public services. The study concludes that improving system quality, strengthening public outreach, and developing a more integrated service system are necessary to optimize the effectiveness of the Online SKCK service at the Kupang City Regional Police Resort.

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

This study examines the transformation of business education curricula in response to the rapid expansion of the digital economy. The increasing integration of artificial intelligence, big data analytics, cloud computing, and digital platforms has significantly reshaped industrial demands and professional competencies. Using a qualitative research approach and content analysis, this study explores the challenges and strategic opportunities associated with curriculum transformation in higher education institutions. The findings reveal that universities face critical challenges related to technological infrastructure, faculty readiness, curriculum relevance, and industry alignment. However, digital transformation also provides opportunities for interdisciplinary learning, experiential education, global collaboration, and technology-driven innovation. The study emphasizes the importance of adaptive leadership, faculty development, industry partnerships, and student-centered pedagogies in supporting sustainable curriculum reform. Ultimately, transforming business education curricula is essential for preparing graduates with digital competencies, critical thinking abilities, and innovative skills necessary to compete effectively in the global digital economy.

This study aims to examine relevant and effective Christian Religious Education (CRE) learning methods in the digital era. The rapid development of information and communication technology has brought significant changes in education, including CRE instruction. The research method employed is a literature study with a descriptive-analytical approach to various academic sources and technology-based CRE learning practices. The results indicate that integrating digital media such as online learning platforms, Bible-based interactive applications, and social media creatively can enhance students' engagement and understanding of Christian faith values. Furthermore, the use of digital technology opens wider opportunities for contextual and meaningful faith formation across diverse learning environments. The study also identifies key challenges faced by CRE teachers, namely digital readiness, infrastructure limitations, and maintaining relational and spiritual dimensions in virtual learning environments. Teachers must therefore be equipped not only technologically but also theologically to navigate these complexities. The research concludes that the transformation of CRE methods in the digital era is not merely a technology adoption but a holistic theological integration of faith, technology, and pedagogy.

This study explores the development of a sustainable framework for Syariah and legal studies within the context of contemporary educational transformation. Employing a qualitative research approach through content analysis, this study examines relevant scholarly literature, Islamic legal sources, and contemporary educational perspectives to identify key strategies for strengthening Syariah and legal education in response to evolving societal challenges. The findings reveal that the sustainability of Syariah and legal studies requires an integrated approach that combines classical Islamic scholarship with modern legal, social, and technological developments. Several essential dimensions are identified, including institutional reform, curriculum innovation, pedagogical transformation, research advancement, international academic collaboration, and technology integration. Furthermore, the study highlights the importance of interdisciplinary engagement between Syariah studies and other fields, such as constitutional law, international law, economics, sociology, and digital studies. The findings also emphasize the significance of student-centered learning, critical thinking, and research-based education in enhancing academic quality and intellectual engagement

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

Digital transformation in the military procurement sector has brought significant changes to accountability patterns at the Naval Academy (AAL). Using the AP2EP management cycle (Analysis, Planning, Execution, Evaluation, and Control) as an analytical tool, this paper dissects the extent to which the E-Procurement system can mitigate budget deviation risks and enhance financial transparency. As a military educational institution striving to become a World Class Naval Academy, AAL faces unique challenges in balancing state financial regulations with specific educational logistics needs. Through a descriptive qualitative approach, this research demonstrates that procurement digitalization provides an automated audit trail that minimizes human intervention. Despite technical and cultural obstacles, strategic steps such as developing real-time dashboards have proven effective in optimizing state financial governance to support cadet education quality and maintain an Unqualified Opinion (WTP).