The increasing adoption of artificial intelligence (AI) in decision-making processes has raised significant concerns regarding algorithmic bias and legal accountability. This study examines the regulatory challenges and enforcement gaps in addressing AI bias, with a particular focus on Indonesia’s legal landscape. Through a comparative analysis of AI governance frameworks in the European Union, the United States, China, and Indonesia, this research identifies key deficiencies in Indonesia’s regulatory approach. Unlike the EU’s AI Act, which incorporates risk-based classification and strict compliance measures, Indonesia lacks a dedicated AI legal framework, leading to limited enforcement mechanisms and unclear liability provisions.The findings highlight that transparency mandates alone are insufficient in mitigating algorithmic discrimination, as weak enforcement structures hinder effective regulatory oversight. Furthermore, the study challenges the notion that global AI regulatory harmonization is universally applicable, emphasizing the need for a context-sensitive hybrid model tailored to Indonesia’s socio-legal environment. The research suggests that Indonesia must adopt a comprehensive AI legal framework, strengthen regulatory institutions, and promote interdisciplinary collaboration between legal experts and AI developers. Future research should focus on empirical case studies, the development of context-specific AI accountability models, and the role of public engagement in AI bias mitigation. These efforts will be essential in shaping effective AI governance strategies that ensure fairness, transparency, and accountability in Indonesia’s digital transformation.

The study aims to find a structural fit model related to students’ readiness to face the digital economy in the perspective of irrational behavioral economic theory. The study uses quantitative Explanatory research with a population of undergraduate students of Economics Education at the East Java PGRI College and uses a proportional random sampling with total of 351 students. Data were collected by questionnaires using linkert scale and were analysed by SEM-PLS data analysis . The findings show that digital economic skills don’t significantly mediate the relationship between herd behavior, loss aversion, and student readiness. However, the digital economy succeeded in mediating the influence of confirmation bias on student readiness because of helped reduce the impact of confirmation bias on student readiness by offering access to diverse information and developing critical thinking skills. This study contributes are become theoretical literature on the functional relationship between irrational behavior, digital economic skills, social support and student readiness studied in the context of behavioral economics. It can be a reference for developing educational models in digital era learning and reference for further researchers to develop appropriate policy recommendations by involving several related stakeholders.

This research aims (1) to determine the internal and external factors that cause learning difficulties for students majoring in TKRO at SMK N 4 Lhokseumawe, (2) to find out learning strategies that can help class XI students majoring in TKRO at SMK N 4 Lhokseumawe. This research is descriptive qualitative research. Data was obtained through observation, interviews, documentation. The research subjects were class XI students majoring in light vehicle engineering at SMK N 4 Lhokseumawe. Research data was analyzed using data reduction analysis methods, data presentation, and drawing conclusions. Based on the results of interviews with class Factors that cause learning difficulties include the classroom atmosphere, the way the teacher teaches, and students' internal factors such as physiology and psychology. So this research was conducted with the aim of analyzing and finding strategies to overcome students' learning difficulties. The results of the study with an average acquisition of student learning difficulties of 2.648 are included in the High category. With the qualification of learning difficulties for automotive electrical material is "High" at SMK Negeri 4 Lhokseumawe. In order to overcome this problem, teachers need to change their teaching style and encourage interaction with students, while students need to be more focused and conducive during learning. It is hoped that collaboration between teachers and students can help reduce the level of learning difficulty in automotive electrical subjects for class XI students majoring in light vehicle engineering at SMK N 4 Lhokseumawe.

One of the important steps to improve transparency, effectiveness, and accountability in village governance is the digitalization of village assets. This program aims to use digital tools to improve asset management, make data access easier, and help improve decision-making processes. The focus of this study is to support the digitalization of village assets through the creation and implementation of the Smart Village website in Mondoretno Village, Bulu District, Temanggung Regency. The mentoring strategy includes four steps, namely Digital village asset inventory, Collaboration with third parties, Promoting to the community, and Capacity building through feedback. The results of the mentoring show a significant increase in data organization, ease of access, and the ability of village officials to use digital platforms. In addition, the Smart Village website functions as a center for information and administrative activities. This website helps build a more sophisticated and connected village governance system. This study found that digital technology in village asset management is not only possible, but also effective in addressing the problems faced by rural communities. The success of the program in Mondoretno Village provides a model that can be used by other villages that want to change their lives to the computer and internet era.

Climate change, especially the threat to the outermost small islands, has a significant impact on Indonesia's national resilience. The worsening climate crisis has the potential to threaten the survival of coastal communities, trigger tensions in border areas, and worsen the social and economic situation through mass migration. This study aims to analyze the threat of the climate crisis to the outermost small islands and its implications for Indonesia's national defense and security. The method used is a normative legal analysis with a statutory, conceptual, and case approach, with deductive reasoning. The findings show that Indonesia, as the largest archipelagic country, faces real threats due to climate change, such as rising sea levels that can submerge many outermost small islands. This threat has the potential to affect territorial sovereignty, economic stability, and food security, and can trigger social and international conflicts. This study also identifies the need for mitigation policies, including the New and Renewable Energy Bill, and the Climate Change Management Bill, to reduce greenhouse gas emissions and strengthen the country's resilience to the impacts of climate change.

This study aims to determine the application of personal hygiene in food processing in the main kitchen of Harris Hotel & Conventions Bundaran Satelit Surabaya. The type of research used is descriptive quantitative, data collection methods with observation and interviews. The results of the study obtained are from the scope of cleanliness with a percentage of 87% so that it is categorized as very good seen from grooming that runs well such as shaving mustaches, shaving beards, cutting nails when they are long and using an apron when working in the kitchen to maintain cleanliness when processing food. From the scope of habits/behaviors, it gets a percentage of 97% so that it is categorized as very good seen from the use of hand gloves when touching food, not wearing work clothes during the trip then work clothes start to be worn in the locker room before entering the kitchen, using safety shoes when working, washing hands before and after work, using a mask when coughing, using napkins or rags that are used separately such as for cleaning the working table and rags for cleaning plates before serving, not wearing jewelry when working, always washing knives when finished to avoid contamination. From the health sector, the percentage of 80% is categorized as very good, seen from the provision of sanitation hygiene training, especially personal hygiene and medical check-up examinations.

The digital era has brought about major changes in the business world, creating challenges and opportunities that affect various aspects of a company's operations. The main challenges include the need to integrate modern technology with business ethics for the sake of the company's desires. This study discusses the role of accounting theory and business ethics in supporting business transformation in the digital era through a literature study. The results show that flexible accounting theory can help companies manage transactions, increase transparency, and reduce risks in the digital environment. On the other hand, business ethics plays a role in building trust, maintaining reputation, and protecting consumers and personal data. By integrating technology, ethical principles, and accounting theory, companies can create competitive and sustainable business strategies in the global market. This combination allows companies to face digital challenges while still prioritizing ethical values and desires.

This study aims to analyze the potential of superior commodities in North Tapanuli Regency, especially pineapple commodities, using the Location Quotient (LQ) method. North Tapanuli Regency is known to have abundant agricultural resources, but not all of them have been optimized for export purposes. In this study, secondary data in the form of GRDP in 2024 from BPS was used as the basis for calculating LQ to identify the base sector. The results of the study showed that of several agricultural sub-sectors, pineapple fruit commodities had the highest LQ value of 7.89, which indicated that pineapple has a comparative advantage and is very potential to be developed as an export product. To support the development of this commodity, a SWOT analysis was conducted on two main processed products, namely pineapple dodol and pineapple chips. This analysis shows that pineapple is not only superior in terms of production quantity, but also has great potential to be developed into high value-added products. These findings provide an important contribution to the strategy for developing local commodities that are export-oriented and support sustainable regional economic development.
 

This study aims to analyze the implementation of the accounting system at Mie Baso Akung, which is part of the Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. The main focus of this report is to explain the accounting system in the cash sales, purchasing, inventory, and payroll and wages sections. In its work, the author uses qualitative methods through interview techniques and also observation. Based on the results of the study, it was found that most of the processes are still carried out manually by the owner who does not comply with the proper procedures. This indicates the need for the implementation of a more structured system to improve operational efficiency. In addition, this study also identified obstacles in inventory management, which is very important to maintain the availability of raw materials and production efficiency. Therefore, Mie Baso Akung needs to implement a more detailed accounting information system and better internal control in order to improve operational efficiency that can help Mie Baso Akung in managing its finances and operations more effectively.

Bankruptcy is one of the main threats to business sustainability, especially for micro, small, and medium enterprises (MSMEs). This article explores the importance of financial planning, accurate record-keeping, and cash flow management strategies to mitigate bankruptcy risks, focusing on a case study of Rumah Makan Fajar Jeumpa. The findings reveal that irregular transaction recording, ineffective cash flow management, and the absence of structured financial strategies are key factors contributing to financial vulnerability. By implementing simple financial record-keeping systems, creating budget projections, and diversifying income sources, MSMEs can enhance operational stability and reduce financial risks. These findings emphasize that comprehensive financial planning, supported by adequate financial literacy, is crucial in ensuring business sustainability and fostering MSME growth.