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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 stock market is a place to buy shares for profit. In Indonesia, energy stocks are highly unpredictable because global commodity prices change constantly. This study examines what affected energy stock returns in 2024, focusing on trading volume, price swings, company profits, and cash flow. Using financial reports and statistical analysis, all these factors were tested together and individually. The results show that combined, all these factors do affect stock returns. However, when looked at one by one, only the company's net profit truly matters to investors. On the other hand, busy trading, daily price swings, and cash flow have no impact at all. In fact, all the factors studied only account for 14% of stock return movements, while the remaining 86% is driven by other outside forces. In conclusion, for those looking to invest in energy stocks, the most important thing to watch is the company's ability to generate net profit, rather than just looking at how busy daily transactions are in the market.

This study aims to analyze the implementation of digital marketing in Sharia cooperative retail business units to increase sales volume. Advances in information technology have driven changes in consumer behavior, leading to an increasing reliance on digital media for product information and transactions. This situation requires Sharia cooperatives to adapt through the implementation of effective digital marketing strategies. This study employed a qualitative method with a case study approach. Data were obtained through observation, in-depth interviews, and documentation. The research informants consisted of cooperative administrators, retail business unit managers, and consumers who interacted with the cooperative's digital marketing media. Data analysis techniques used the Miles and Huberman model, which includes data reduction, data presentation, and conclusion drawing. The results show that the implementation of digital marketing through social media, WhatsApp Business, and digital promotions can expand market reach, enhance interaction with consumers, and drive increased sales volume. However, obstacles remain, including limited human resources and consistency in digital content management. Therefore, improving the digital competency of cooperative managers is necessary to optimize digital marketing strategies.

This study examines human resource competence in improving financial management at the Public Service Agency of Gorontalo State University, a public higher education institution that operates under a flexible financial management model while remaining accountable for public funds. The main problem addressed is how financial management personnel translate regulatory knowledge, technical skills, and professional attitudes into efficient, effective, and accountable financial governance. This study aims to analyze the competence of financial management personnel and explain its contribution to strengthening institutional financial management. A qualitative descriptive approach was employed through interviews, observation, and document analysis involving bureau leaders, financial work team officials, treasurers, and financial managers across relevant work units. The findings show that knowledge competence is reflected in personnel understanding of regulations, policies, financial systems, budgeting procedures, reporting requirements, and the linkage between budget and institutional performance. Skills competence is demonstrated through financial administration, transaction recording, document verification, use of financial information systems, reconciliation, reporting, and preparation of accountability documents. Attitudinal competence appears in professionalism, compliance, integrity, prudence, responsibility, and openness to evaluation and audit. Financial management has been directed toward performance-based planning, expenditure control, budget realization monitoring, reporting, supervision, and audit follow-up. However, challenges remain in regulatory adaptation, system integration, data quality, document timeliness, account-code accuracy, inter-unit coordination, and consistency of audit follow-up. The study concludes that strengthening human resource competence is essential for improving financial management that is efficient, effective, accountable, and performance-oriented in public university financial governance.

This research examines the potential application of the Right to Be Forgotten (RTBF) in Indonesia's criminal justice system, focusing on individuals who have been acquitted or have completed their sentences. The study explores the legal, social, and ethical implications of RTBF in relation to criminal records, aiming to assess how it could support the rehabilitation and reintegration of acquitted individuals. In Indonesia, criminal records often remain publicly accessible long after a person has been legally exonerated, creating barriers to social reintegration due to the stigma associated with past accusations. The study investigates the gaps in the current legal framework, such as the lack of provisions for the removal or anonymization of criminal records for acquitted individuals, and explores how RTBF could promote justice and fairness. The research uses a literature review methodology, analyzing relevant legal texts including Law No. 11 of 2008 on Information and Electronic Transactions (ITE Law), Law No. 39 of 1999 on Human Rights, and the 1945 Indonesian Constitution. The review critically evaluates the challenges and opportunities of implementing RTBF, focusing on balancing privacy rights with public safety concerns. The findings suggest that RTBF could reduce the negative impact of criminal records on individuals who have been acquitted, facilitating their reintegration into society. However, the study also highlights the challenges in implementing RTBF due to societal and legal factors. Legal reforms recommendations allow individuals to request the removal of criminal records, aligning Indonesia's legal system with international human rights standards.

The development of Artificial Intelligence (AI) technology has created various digital innovations, but it has also generated new forms of crime through the misuse of deepfake technology. This study aims to analyze the legal liability of social media platforms for the dissemination of AI-based deepfake content and the forms of legal protection for victims of digital fraud, particularly elderly groups, in the case of the “magical money ritual” scam using the identity of Ujang Busthomi. This research employs normative legal research methods using statutory and case approaches. The results show that perpetrators of deepfake fraud can be held criminally liable under Article 28 paragraph (1) in conjunction with Article 45A paragraph (1) of the Electronic Information and Transactions Law and Article 378 of the Indonesian Criminal Code concerning fraud. In addition, social media platforms as Electronic System Providers also bear preventive and repressive responsibilities under the ITE Law, Government Regulation on Electronic Systems and Transactions, and the Personal Data Protection Law to prevent the spread of illegal content. Legal protection for victims is carried out through criminal law enforcement, personal data protection, restitution mechanisms, and the enhancement of digital literacy in society.

This study examines the transformation of financial management through the implementation of digital accounting in PPOB (Payment Point Online Bank) businesses, which still face manual recording problems such as input errors, delayed reconciliations, and data discrepancies. The research used a descriptive qualitative method with a case study approach involving PPOB agents in Sidoarjo. Data were collected through observation, interviews, and documentation. The findings show that digital accounting significantly improves operational efficiency through automated transaction recording, real-time data integration, and faster as well as more accurate reconciliation processes. In addition, features such as automatic validation, API integration, and audit trails help minimize recording errors and maintain data consistency. The implementation of digital accounting also supports transparency and improves the quality of financial information used in decision-making. Although challenges remain regarding agents’ technological understanding and infrastructure readiness, overall implementation has provided positive impacts on financial management effectiveness and business operations in PPOB services, making processes more efficient, accurate, and reliable.

The digital transformation of the Indonesian judicial system through the implementation of e-court and e-litigation necessitates a redefinition of conventional evidentiary laws, which have historically been governed by the Herziene Inlandsch Reglement (HIR) and the Rechtreglement voor de Buitengewesten (RBg). This research aims to analyze the evidentiary strength of electronic documents as expanded means of proof in civil proceedings and to identify the challenges regarding their implementation. The research method employed is normative legal research using a statutory approach and a conceptual approach. The findings indicate that based on the principle of functional equivalence, electronic documents hold a legal status equivalent to paper-based documents, provided they meet the requirements of integrity, accessibility, and authenticity through certified electronic signatures as mandated by Law Number 1 of 2024 concerning Electronic Information and Transactions. The evidentiary strength of an electronic document may reach the level of conclusive evidence, similar to an authentic deed, if supported by a reliable electronic system. However, implementation still faces technical hurdles concerning metadata verification and limited human resource competency within the judiciary. This research recommends the urgent need for a new codification of civil procedural law and the standardization of digital forensic procedures in trials to ensure legal certainty and justice for all parties in the digital era.

The development of information and communication technology has increased the use of electronic documents in legal and business activities, thereby affecting the evidentiary system in Indonesian civil procedural law. This study aims to analyze the legal regulation of electronic evidence and its evidentiary strength in resolving civil cases under Indonesian civil procedural law. The research method used is normative juridical research with statutory and library research approaches. The data were obtained from primary and secondary legal materials and analyzed qualitatively. The results show that electronic evidence has been legally recognized through Law Number 11 of 2008 in conjunction with Law Number 19 of 2016 concerning Electronic Information and Transactions. Its evidentiary strength has the same legal position as other forms of evidence as long as it fulfills the requirements of authenticity, integrity, and validity of electronic data. Therefore, more detailed regulations regarding authentication standards and examination procedures for electronic evidence are still needed to ensure legal certainty in civil court practices.

Accountability in preparing financial reports is a crucial instrument for the sustainability of business entities, because inaccurate financial data management can hinder decision-making and harm business performance in the future. For MSME actors in the PKK Tanggamus community, strengthening financial reporting competence is an urgent need so they can map expenditure structures, record income, calculate profit, and evaluate business development periodically. This community service activity aims to improve participants’ financial discipline, particularly in separating personal assets, business capital, and gross profit, while introducing accessible office technology. The training focused on optimizing LibreOffice Calc as an alternative to Microsoft Excel with similar functions for creating transaction tables, cost recapitulations, and simple financial reports. The activity method included material presentation, software demonstrations, report preparation practice, and interactive discussions based on participants’ business needs. Training results showed high enthusiasm, improved understanding, and readiness to use LibreOffice Calc as a more organized, transparent, and sustainable financial recording tool. Thus, this activity provides practical contributions to building an accountable financial administration culture for community-based MSMEs.

This study aims to develop a financial saving application to improve the saving habits of students, particularly in Islamic boarding schools, through an adaptive challenge approach. The system integrates a mobile iOS application with a backend service and Large Language Model (LLM) processing via Ollama. Transaction data entered by users is processed by the backend to generate contextual and personalized saving challenges, applying Reinforcement Learning concepts in an adaptive and data-driven manner. The research adopts a descriptive quantitative method using surveys and system testing with 50 respondents. Results indicate that the application functions as designed, with no significant bugs detected. User evaluation shows high satisfaction, with an average score of 4.3 out of 5, covering ease of use, interface design, and increased awareness of saving. The combination of gamification, reward systems, and adaptive personalization successfully motivates users to save regularly. This system demonstrates the potential of integrating AI-driven personalization to strengthen financial literacy and healthy financial habits among students in a fun and interactive way.methods, and a summary of the results. The abstract should end with a comment about the significance of the results or conclusions brief.

This research aims to discuss online marketing strategies and service quality as well as their impact on post-pandemic cosmetic sales at the Abigail Shop, Sintang Regency. This study applies a qualitative-descriptive approach. Data collection was carried out through interviews, observation and analysis of various documents. Subjects consist of business owners, employees and customers. The validity of the data was tested through Technical Triangulation. Research findings show that Abigail Store's use of Instagram as a digital marketing tool is effective in increasing market reach and attracting customer interest with various creative content, including photos, videos, promotions and testimonials from customers. Apart from that, the direct message and WhatsApp features function to facilitate communication and transactions between sellers and buyers. This research also confirms that high service quality is directly related to customer satisfaction which then results in the frequency of repeat purchases. The increase in sales of Toko Abigail's cosmetic products after the pandemic can be attributed to an effective combination of digital marketing strategies and consistent, high-quality service standards. This study aims to be a reference for business owners in optimizing marketing methods through digital media, while maintaining service quality amidst the rapid development of information technology.

Regulatory overlap between the Electronic Information and Transactions Law, the Pornography Law, and the Sexual Violence Crimes Law in the handling of online gender-based violence (KBGO) in Indonesia creates a conflict of norms that results in double victimization. This normative legal study aims to identify the concrete forms of victim sacrifice resulting from overlapping regulations and to critique the inability of conflict-resolution mechanisms to address these conflicts through the principle of lex specialis systematica from a substantive justice perspective. The findings reveal four forms of victim sacrifice: victim criminalization, the length of the judicial process, inconsistencies in court rulings, and the failure to fulfill the right to restitution and the right to be forgotten. This study also concludes that the lex specialis systematis principle is inadequate because its dogmatic approach disregards the interests of victims, requires time and expertise that ordinary victims lack, and is not consistently applied in courts. This study recommends a paradigm shift from a dogmatic approach to a victim-centered approach.

This study analyzes the regulatory gaps in digital forensics regarding the handling of natural resource crimes and the state’s constitutional responsibilities following the enactment of Law No. 1 of 2024. Modern natural resource crimes, such as illegal logging and illegal mining, have evolved to leverage digital technology, leaving complex electronic traces in the form of GPS data and digital documents. However, Indonesia still faces procedural gaps in the Criminal Procedure Code (KUHAP), unclear technical standards (SNI 27037:2014 is voluntary in nature), and conflicts between the Information and Electronic Transactions Law (UU ITE) and sectoral NRE laws. This normative legal study employs legislative, conceptual, and case-based approaches. The research findings indicate that the absence of digital forensic authentication standards has fatal implications, as evidenced by the Sidoarjo District Court Decision No. 488/Pid.B/2024/PN Sda, which rejected electronic evidence. This situation constitutes state negligence (staatsverzuim) that violates Article 1(3) and Article 33(3) of the 1945 Constitution of the Republic of Indonesia. The study recommends the development of standard digital forensic procedures, the acceleration of ISO/IEC 17025 laboratory accreditation, and the harmonization of sectoral regulations

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

This study aims to examine the influence of trust on the perception of transaction security in the use of online shopping applications among millennials. The development of digital technology and the increasing use of online shopping applications have influenced how users assess security risks, personal data protection, and the reliability of transaction systems. This study employs a literature review method by examining relevant previous studies on trust, transaction security, digital risk, and user experience in online shopping. The findings indicate that user trust plays an important role in shaping perceptions of transaction security. Such trust is influenced by the platform’s ability to protect personal data, provide secure payment systems, and ensure smooth transaction processes. The higher the level of user trust in system security, the greater their tendency to use online shopping applications for transactions. Therefore, trust and transaction security are important factors in increasing millennials’ interest and comfort in online shopping.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in national economic growth, particularly in creating employment opportunities and improving community welfare. However, many MSME actors still face challenges in financial management due to limited financial literacy and inadequate understanding of simple accounting practices. Tenank Cafe Medan is one of the culinary businesses with strong development potential, yet it continues to experience difficulties in transaction recording, cash flow management, and preparing simple financial reports, which may affect business sustainability and operational effectiveness. This Community Partnership Independent Service Program (PMKM) aims to improve the financial literacy of business partners in supporting sustainable business development. The implementation methods included observation, socialization, training, direct practice, and mentoring activities focused on business financial management and transaction recording. The results of the program indicate an increase in the partner’s understanding of financial management, transaction recording, and the preparation of simple profit and loss reports. In addition, the partner has started to separate business finances from personal finances. Therefore, this activity provides a positive contribution toward strengthening business management practices and supporting the sustainability and long-term development of Tenank Cafe Medan.

Micro, Small, and Medium Enterprises (MSMEs) play an important role in supporting national economic growth, particularly in the culinary sector. However, many MSME entrepreneurs still face challenges in financial management due to the lack of proper implementation of simple accounting systems. Tenank Cafe Medan is one of the culinary businesses with strong growth potential, yet it continues to experience difficulties in transaction recording, cash flow management, and the preparation of simple financial statements, which affect the quality of business services. Therefore, this Community Partnership Independent Service Program (PMKM) aims to provide assistance in simple accounting practices to improve service quality at Tenank Cafe Medan. The program was implemented through observation, socialization, training, direct practice, and mentoring activities. The materials included transaction recording, cash book preparation, simple income statements, and cash flow management. The results show an improvement in the partner’s understanding and ability to manage finances systematically. Better financial management has also contributed to improving operational management and customer service quality. Thus, this program positively supports business management strengthening and service quality improvement at Tenank Cafe Medan.

The development of digital technology has encouraged the transformation of the financial sector through the emergence of Sharia financial technology (fintech) as a financial service based on Islamic principles that emphasize justice, transparency, and public benefit (maslahah). The presence of various Sharia fintech products such as Sharia peer-to-peer (P2P) lending, Sharia crowdfunding, Sharia E-wallets, and digital ZISWAF (zakat, infaq, alms, and waqf) services is considered capable of increasing financial inclusion in Indonesia, especially for unbanked communities and MSMEs that have limited access to formal financial services. This study aims to analyze the innovation of Sharia fintech products, their role in increasing financial inclusion, and their conformity with the perspective of Islamic Economic Law. This research uses a qualitative method with a library research approach through collecting data from scientific journals, DSN-MUI fatwas, OJK and Bank Indonesia regulations, as well as various literature related to Sharia fintech published within the last five years. The data analysis technique was carried out descriptively and analytically by examining the concepts, implementation, and regulations of Sharia fintech in Indonesia. The results of the study indicate that Sharia fintech has a strategic role in expanding public access to financial services through the digitalization of financing, payments, and Islamic social fund collection. In addition to increasing Islamic financial inclusion and literacy, Sharia fintech also helps reduce transaction costs, facilitate MSME financing access, and expand the distribution of financial services to remote areas. From a Sharia perspective, the operation of Sharia fintech must continue to adhere to DSN-MUI fatwas and maqashid sharia principles in order to avoid elements of riba, gharar, and maisir and to create justice and public benefit for society. Therefore, Sharia fintech has a great opportunity to support the development of an inclusive and sustainable Islamic digital economy in Indonesia, although strengthening regulations, Sharia supervision, public education, and product innovation based on community needs are still required.