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This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

This study aims to analyze the implementation of artificial intelligence in economics learning within the context of the Merdeka Curriculum and to examine its alignment with deep learning principles. The study employed a qualitative approach using a case study design conducted at SMAN 1 Boyolali. The research participants included economics teachers and eleventh grade students. Data were collected through classroom observations, in depth interviews, and document analysis. Data analysis was carried out interactively through data reduction, data display, and conclusion drawing and verification. The findings indicate that the use of artificial intelligence in economics learning remains limited and has not been systematically integrated into pedagogical design. AI is primarily utilized as a supporting tool for lesson preparation and concept clarification rather than for adaptive learning, data driven assessment, or the enhancement of students’ critical thinking skills. Although students demonstrated positive responses toward AI assisted learning, several constraints were identified, including teachers’ limited pedagogical competence in AI integration, the absence of deep learning based instructional design, and infrastructural challenges. These findings suggest that the effectiveness of artificial intelligence in economics education depends not merely on technological availability, but on the alignment between pedagogy, curriculum policy, and human resource readiness.

This study aims to analyse the relationship between leadership communication style and the effectiveness of decision-making in the Department of Tourism and Culture of Sikka Regency. The research emphasises the importance of open, clear, and participatory communication in supporting organisational coordination and improving the quality of decisions. Using a descriptive method, data were obtained through interviews with the Head of Department and a staff member involved in communication and policy implementation. The findings show that the leader applies a combination of democratic communication through the local Kula Babong approach and situational authoritarian communication. The democratic style enhances information flow, strengthens employee involvement, and increases acceptance of decisions. Meanwhile, the authoritarian style ensures discipline, clarity, and timely execution when firm direction is required. Staff members perceive the leader’s communication as polite, direct, and easy to understand, contributing to motivation and readiness to act. Overall, leadership communication significantly influences decision effectiveness across organisational contexts and growth.

The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

This study aims to explain how the implementation of a Financial Management Information System (MISK) can improve decision-making capabilities in Micro, Small, and Medium Enterprises (MSMEs). In the digital era, MSMEs are required to manage their finances quickly, accurately, and in an integrated manner to compete in a dynamic market. The SIMK offers a solution to simplify the process of recording, analyzing, and reporting financial information in real time, enabling business decisions to be based on valid data. Analysis of various studies shows that the implementation of a MISK can improve operational efficiency, financial reporting transparency, and the quality of managerial decisions. However, its effectiveness is greatly influenced by financial literacy, digital readiness, and the ability of human resources to operate the system. Many MSMEs still have not fully utilized technology due to limited capital and accounting knowledge. With training and government policy support, the implementation of a MISK is expected to strengthen the competitiveness of MSMEs, increase productivity, and achieve professional financial governance.

This study provides a comprehensive analysis of the role of the United States in the Cold War rivalry against the Soviet Union, spanning from the end of World War II to the dissolution of the Soviet Union in 1991. The research focuses on the political, military, ideological, and economic strategies employed by the United States to contain the spread of communism through the implementation of the containment doctrine, the establishment of security alliances such as NATO, and economic assistance programs such as the Marshall Plan. The findings reveal that the rivalry between the two superpowers extended beyond military and structural domains, reaching into technological competition through the nuclear arms race and the Space Race, as well as geopolitical confrontations manifested in proxy wars across Asia, the Middle East, Africa, and Latin America. The theoretical framework, which incorporates perspectives from realism, liberalism, and constructivism, demonstrates that U.S. actions were shaped by a combination of power interests, ideological identity, and the pursuit of global leadership. Further analysis indicates that these strategies had a profound impact on the formation of the post–Cold War international order and continue to influence contemporary global politics. The study concludes that the involvement of the United States in the Cold War was a long-term strategic process that not only determined the direction of the conflict itself but also played a crucial role in shaping modern geopolitical structures and international relations.

This study aims to analyze the role of vocational education in strengthening human capital in the era of Industry 5.0 through a case study of students at SMK Entrepreneur Indonesia Sragen. Vocational education is a crucial component in developing competent, adaptive, and innovative human resources in the face of technological disruption and changing job market needs. Using a descriptive-qualitative approach, this study examines how the implementation of a competency-based curriculum, entrepreneurship training, and collaboration with the industrial world can improve the quality of human capital. The results show that vocational education at SMK Entrepreneur Indonesia Sragen successfully improves students' technical abilities, digital skills, and entrepreneurial spirit, thus better preparing them to face the demands of the world of work in the era of Industry 5.0. In addition, policy support, teacher training, and technology-based learning facilities also strengthen learning outcomes. This study confirms that vocational education plays a strategic role in producing productive, creative, and globally competitive graduates. Strengthening human capital through vocational education is a key factor in accelerating Indonesia's economic transformation towards an intelligent and highly competitive society in the digital era.

This study explores the integration of Islamic business management principles, blue economy concepts, and innovation strategies in the shrimp farming industry of Sidoarjo, Indonesia, to enhance global competitiveness. The research adopts a qualitative approach through literature review and thematic analysis of relevant sources, aiming to formulate a sustainable business model that harmonizes ethical, environmental, and economic dimensions. Findings reveal that applying sharia-based management—including mudharabah and musyarakah contracts, halal certification, and social responsibility through zakat and waqf—creates an equitable business ecosystem. Simultaneously, blue economy practices such as biofloc technology, waste utilization, and mangrove rehabilitation strengthen environmental sustainability and operational efficiency. Additionally, technological innovation through IoT-based monitoring, digital marketing, and traceability systems significantly improves productivity and market access. The synergy of these elements positions Sidoarjo shrimp as a distinctive product with ethical value, sustainability compliance, and premium market potential. This study suggests policy support for sustainable financing, technology adoption, and certification to scale up implementation and recommends future research to quantify its economic and ecological impacts.

Islamic boarding schools and madrassas play an important role in the formation of religious character and education in Indonesia. The transformation of the regulations of these two institutions is crucial to adjust educational practices to the principles of the state of law of Pancasila. This study aims to analyze the dynamics of the regulation of Islamic boarding schools and madrasah diniyyah and its impact on the internalization of Pancasila values. The method used is qualitative descriptive through the study of documents, including laws and regulations and related literature. The results of the study show that there are significant changes, such as formal recognition of institutional status, curriculum standards, and accreditation mechanisms, which strengthen operational legality and the application of Pancasila values. In addition, the latest regulations also encourage the improvement of the quality of governance, transparency of institutional management, and strengthening the role of the community in the education process. The implementation of these regulations also provides space for learning innovation, integration of religious moderation, and adaptation to social development. In conclusion, the harmonization of these regulations allows for religious education that is relevant to the national context while maintaining religious identity. This research provides the basis for the development of a balanced Islamic education policy between state authorities, the needs of students, and the autonomy of educational institutions in the face of modern challenges and increasingly complex social changes.

Indubitably, digital accounting platforms have proven to be a key element in financial management, especially in the contemporary era. They not only promise but guarantee improved accuracy, analytical depth, and reduced delays. In Kenya, the popularity of cloud-based accounting, AI-powered analytics, and enterprise-resource modules is quickly growing, although adoption still remains uneven across organization sizes, regions, and sectors. This journal’s primary objective was to explore the numerous challenges Kenyan accountants encounter when implementing digital accounting platforms and the strategies they utilize to address and overcome these challenges. Regarding methodology, the paper reviews the existing body of literature, including expert reviews, policy documents, and professional reports, to evaluate six critical barriers: infrastructural limitations, change resistance, financial constraints, human capital shortages, ambiguities in ethical and regulatory areas and the challenges that impact technical integration. It also includes a discussion of the most practical plans of action that practitioners in the field of accounting can employ to adapt to the current and ever-evolving landscape. This thorough analysis concludes that the sustainable digitalization of the accounting sector in Kenya highly depends on a concerted effort from educational institutions, industry stakeholders, government agencies, and professional bodies. It provides pragmatic recommendations for policymakers and provides suggestions for areas of further research, with a deep emphasis on phased implementation, capacity building, across-the-board empirical research, boosted investment in critical and resilient infrastructure, and functional governance frameworks.

Micro, Small, and Medium Enterprises (MSMEs) play a vital role in Indonesia’s economic development, particularly in job creation, income distribution, and tax revenue contribution. To support MSMEs and encourage formal tax participation, the government issued Government Regulation (PP) No. 23 of 2018, which reduced the Final Income Tax (PPh Final) rate from 1% to 0.5% of gross turnover. This policy aims to increase tax compliance, reduce administrative burdens, and expand the national tax base. This study analyzes the impact of the implementation of the Final Income Tax policy on MSME taxpayer compliance, focusing on reporting and payment behavior. The findings indicate that the tax rate reduction positively influences compliance levels among MSME taxpayers. However, several challenges persist, including limited understanding of tax procedures, lack of socialization, and low digital literacy related to tax systems. Therefore, beyond lowering tax rates, continuous education, mentoring, and the enhancement of digital-based tax services are necessary to strengthen voluntary compliance. This policy is considered a strategic initiative in improving Indonesia’s tax system and supporting sustainable economic growth driven by the MSME sector.

This study aims to analyze the implementation of internal control in the receivables audit process and evaluate its effectiveness in minimizing the risk of bad debts in a health center environment. Receivables, especially those originating from health services to JKN participants and general patients, can cause problematic receivables if not managed effectively. This study uses a descriptive qualitative approach with data collection through observation, interviews and documentation review during the audit by a public accounting firm. The results of the study indicate that there are still weaknesses in the internal control structure such as suboptimal separation of duties, an unintegrated receivables information system and a weak bad debt reserve policy. In addition, late payments by third parties and poor patient administration knowledge are also external factors that influence the high risk of bad debts. Therefore, improving the internal control system, implementing information technology and strengthening coordination with the guarantor are very important to reduce the risk of bad debts and increase accountability for financial management in the health center environment.

This community service activity was carried out by lecturers of the College of Administrative Sciences (STIA) Satya Negara Palembang as part of fulfilling the obligations of the Tridarma of Higher Education, specifically in the aspect of community service. This program aims to increase citizen participation in public service evaluation by implementing a web-based digital suggestion box system at the Palembang City Tourism Office. This activity is motivated by the low effectiveness of conventional suggestion boxes, which are often less transparent, difficult to access, and slow to implement. Through a participatory approach and the use of digital technology, this system is designed to enable people to convey their aspirations, criticisms, and suggestions online with guaranteed identity confidentiality. The results of the implementation showed a significant increase in the number of suggestions, a reduction in response time from seven to two working days, and a community satisfaction rate of 92.74%. The implementation of this system also forms a more open and participatory pattern of public communication between the community and local governments. This activity has practical, academic, and policy implications as a model for implementing digital participatory governance that supports the principles of good governance and digital transformation of public services.

This community service activity was carried out by lecturers of the College of Administrative Sciences (STIA) Satya Negara Palembang as part of fulfilling the obligations of the Tridarma of Higher Education, specifically in the aspect of community service. This program aims to increase citizen participation in public service evaluation by implementing a web-based digital suggestion box system at the Palembang City Tourism Office. This activity is motivated by the low effectiveness of conventional suggestion boxes, which are often less transparent, difficult to access, and slow to implement. Through a participatory approach and the use of digital technology, this system is designed to enable people to convey their aspirations, criticisms, and suggestions online with guaranteed identity confidentiality. The results of the implementation showed a significant increase in the number of suggestions, a reduction in response time from seven to two working days, and a community satisfaction rate of 92.74%. The implementation of this system also forms a more open and participatory pattern of public communication between the community and local governments. This activity has practical, academic, and policy implications as a model for implementing digital participatory governance that supports the principles of good governance and digital transformation of public services.

This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.

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

Regional budget management constitutes a critical foundation for achieving good governance in the era of decentralization and regional autonomy. This article comprehensively examines the pivotal role of accountability and transparency as essential instruments in enhancing the quality of regional budget governance. Employing a qualitative research methodology through systematic literature review and policy analysis, this study investigates the conceptual framework, implementation mechanisms, and practical implications of accountability and transparency principles in regional financial management. The findings reveal that robust implementation of accountability mechanisms—including financial reporting systems, internal and external oversight, and performance measurement—coupled with comprehensive transparency practices through information disclosure, public participation, and digital technology utilization, significantly contribute to strengthening institutional legitimacy, enhancing budget allocation efficiency, and preventing corruption. The research identifies that accountability is operationalized through multiple layers including legal compliance, procedural adherence, program effectiveness, and policy justification, while transparency manifests through open access to budget documents, participatory planning processes, and technology-enabled information systems. However, the study also uncovers substantial implementation challenges encompassing limited human resource capacity in financial management, inadequate inter-agency coordination, varying levels of public financial literacy and participation, and disparities in technological infrastructure between urban and rural areas. These challenges necessitate a multi-dimensional approach to reform. The article proposes evidence-based policy recommendations including systematic capacity building programs for government apparatus, strengthening regulatory frameworks with effective enforcement mechanisms, community empowerment through financial literacy initiatives, strategic investment in integrated digital platforms, and fostering collaborative partnerships among government institutions, legislative bodies, oversight agencies, civil society organizations, and citizens.

This study aims to analyze the implementation of the motor vehicle tax amnesty program and taxpayer responses to the policy at the West Surabaya SAMSAT office. The tax amnesty program is viewed as a strategic fiscal policy designed not only to increase regional revenue but also to ease the financial burden on the public, particularly among lower-income groups. This research employs a qualitative method with a descriptive approach to gain an in-depth understanding of the implementation process and policy impacts. Data were collected through in-depth interviews with SAMSAT officials and taxpayers, direct field observations, and document analysis. The data were analyzed using the Miles and Huberman interactive model, supported by source triangulation to ensure validity. The findings indicate that the implementation was supported by digital service innovations such as SMS Push and WhatsApp Push, incentives including fine elimination and an Umrah lottery, as well as law enforcement strategies like joint operations and layered warning letters. Overall, taxpayer responses were positive, as reflected in increased compliance, although potential moral hazard may arise if the program is implemented repeatedly.

This study explores the concept and practical implementation of halal production in Micro, Small, and Medium Enterprises (MSMEs) through the lens of Islamic economics. Employing a qualitative literature review approach, it synthesizes findings from previous studies on Islamic production theory, halal assurance systems, and the economic role of MSMEs in Indonesia. The analysis reveals that halal production encompasses not only compliance with Islamic jurisprudence but also ethical, environmental, and social dimensions, emphasizing justice, transparency, and sustainability in business operations. For MSMEs, adopting halal production practices can strengthen consumer confidence, improve competitiveness in both domestic and global markets, and contribute to national economic resilience. Nonetheless, challenges persist, including a limited understanding of halal standards among entrepreneurs, high certification costs, and inadequate access to institutional and governmental support. Addressing these issues requires an integrated strategy involving collaboration among policymakers, halal certification authorities, and MSME actors. This study concludes that empowering MSMEs through education, digital innovation, and regulatory reinforcement is vital to achieving a sustainable and inclusive halal economy aligned with the principles of Islamic ethics.