Abstract:For businesses in all industries, especially historic institutions that need to strike a balance between modernity and cultural preservation, digital transformation has emerged as a strategic necessity. With an emphasis…
on the Yogyakarta Palace environment, this study uses a Systematic Literature Review (SLR) methodology in accordance with PRISMA principles to examine the impact of organizational culture, digital leadership, and digital capabilities on digital transformation. From the Scopus, Web of Science, and Google Scholar databases, 68 articles with peer review published between 2022 and 2026 were methodically found, vetted, and examined. The results show that organizational culture acts as a fundamental enabler that dictates the sustainability of transformation initiatives, digital leadership acts as a strategic catalyst for starting transformation, and digital capabilities offer the necessary organizational competencies for carrying out digital strategies. According to the integrative study, these three factors work together rather than separately, indicating that their simultaneous development is necessary for a digital transformation to be successful. This review presents practical implications for human resource management practitioners as well as a thorough theoretical framework for comprehending digital change inside legacy institutional settings.
Abstract:Inequality is a condition of inequity that results in a wide poverty gap in a country. In the future, challenges will arise due to inequality in wealth and prosperity, including in Indonesia. The Islamic economy is a system…
tem built on the principles of Islamic law and emphasises that the state is responsible for meeting the needs and welfare of its people. This paper uses qualitative methods and a retrospective approach to reveal how food issues are addressed in the construction of the Islamic economic system in Indonesia. Sharia-based food security is imbued with the main characteristics of Islamic economics, namely good and halal muamalah (transactions). Therefore, to achieve this, it is important to develop an Indonesian Islamic economic master plan based on the main indicator of economic independence in food self-sufficiency as an effort to realise national food security. Indonesia's Islamic economy is growing rapidly, and ideally, the construction of economic independence in the context of realising sharia-based food security should be a priority in the development of Indonesia's Islamic economic master plan based on the main indicator of economic independence in food self-sufficiency as an effort to realise national food security.
Abstract:This study aims to develop a technically compliant and economically feasible design for a Restricted Security Area (RSA) perimeter fence surrounding Substation 7, the Chiller facility, and the Ground Water Tank (GWT) at…
Kertajati International Airport. These facilities constitute critical operational infrastructure supporting electricity distribution, terminal cooling systems, and water supply, including fire suppression reserves. Field observations identified the absence of a regulation-compliant perimeter protection system, exposing the utility cluster to unauthorized access and operational risk. The research employed a quantitative descriptive–analytical approach integrating field measurement, engineering design modeling, volume computation, and cost estimation based on the 2024 Majalengka Regional Standard Unit Price. Technical evaluation referred to national aviation security regulations and ICAO Annex 17 principles. A BRC (British Reinforced Concrete) fence system with a total height of 3.20 meters (2.40 m fence body and 0.80 m concertina wire) was proposed. The structural configuration includes reinforced concrete isolated footings, tie beams (sloof), and a bottom plinth beam to ensure lateral stability and anti-climb resistance. The total perimeter length of 313.74 meters ensures complete enclosure of the critical facilities. The estimated total project cost amounts to IDR 509,553,000.00, including VAT. The results demonstrate that the proposed design is structurally reliable, regulation-compliant, and economically justified within a risk mitigation framework. The study contributes a replicable engineering and financial planning model for strengthening airport critical infrastructure protection and enhancing long-term operational resilience.
Abstract:This study discusses legal protection for victims of wrongful arrest during the investigation process in Indonesia. As a state governed by law, Indonesia guarantees the protection of human rights, including for those who…
become victims of procedural errors in the justice system. Wrongful arrests constitute a violation of individual freedom and cause physical, psychological, and social suffering. This research employs a normative legal method, drawing on statutory and literature sources. The results show that victims of wrongful arrest are entitled to compensation and rehabilitation, as provided for in the Indonesian Criminal Procedure Code (KUHAP) and Law Number 48 of 2009 concerning Judicial Power. However, compensation provided is still limited to material aspects and has not fully restored the victims’ dignity, reputation, and well-being. Therefore, the state must strengthen legal protection mechanisms and ensure that investigations are conducted professionally, transparently, and in accordance with human rights principles to prevent the recurrence of wrongful arrest cases.
Abstract:Calculus of Multiple Variables is a core course in the Mathematics Education study program and plays a crucial role in developing students advanced mathematical thinking skills. Success in this course relies heavily on mastery…
astery of the prerequisite material, particularly the concepts of derivatives and integrals of functions of one variable. Therefore, understanding mathematical concepts is a fundamental aspect that determines students’ ability to understand the interrelationships between topics and solve problems systematically and logically. This study aims to describe students' conceptual understanding of multivariable calculus. The approach used is a descriptive approach with a purposive sampling technique, namely selecting research subjects based on certain criteria in the form of the highest and lowest levels of mathematical concept understanding. The results of the study indicate that students conceptual understanding varies across different materials. In the partial derivative material, students were not yet fully able to accurately represent the solution concept, especially in applying the rules for derivatives of exponential functions, so the results obtained did not conform to mathematical principles. These errors are conceptual in nature and indicate a weak grasp of certain basic concepts. However, in the material on derivatives of products of two functions and triple integrals, students demonstrated goog conceptual understanding. They were able to select, use, and apply solution procedures appropriately and systematically. This finding indicates that despite weaknesses in certain concepts, students still possess quite good procedural and conceptual abilities in the context of other problems in polynomial calculus.
Abstract:Financial statement manipulation persists despite the application of accounting principles. This study aims to analyze the influence of accounting principles on the tendency of financial statement manipulation from a behavioral…
avioral theory perspective. A Systematic Literature Review was conducted on 30 national and international articles published between 2014 and 2024. The results indicate that flexibility in accounting standards and subjective judgment increase the likelihood of earnings management, which is influenced by performance pressure and incentive systems. This study emphasizes the importance of consistent accounting principles and behavioral control in reducing financial statement manipulation.
Abstract:Community Service (Pengabdian Kepada Masyarakat-PKM) is a fundamental implementation of the Tri Dharma of Higher Education. This activity aims to address the need for strong motivation and discipline among Vocational High…
h School (Sekolah Menengah Kejuruan - SMK) students, particularly those majoring in Accounting, as crucial preparation for entering the workforce or continuing their education. This PKM was conducted through an interactive socialization session involving 12th-grade Accounting students at SMKN 3 Karawang, using presentation, discussion, and Question & Answer methods. The results indicate a significant increase in participants' enthusiasm and understanding of accounting principles, career prospects, and professional ethics. Furthermore, the activity successfully fostered a collaborative partnership between the university and the school, while also enhancing the social skills of the implementing student team. In conclusion, this socialization proved to be an effective medium for knowledge and motivation transfer. It is recommended that similar initiatives be developed sustainably and expanded in scope to maximize their positive impact.
Abstract:Social interaction that occurs on social media serves not only as a means of social interaction but also as a primary platform for information dissemination and public opinion formation. However, the ease of access and interactivity…
nteractivity of social media also pose serious challenges regarding the application of digital ethics. Freedom in social media is not limitless freedom. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. The 2020 Digital Civility Index (DCI) report regarding changes in community behavior in social media usage and forms of communication interaction places Indonesia at the lowest rank in the civility index. Incivility in social media conduct by the community results in significant vulnerability and threats of division, unrest, and conflict within society. Digital ethics involves principles and norms that govern user behavior in creating, producing, and distributing content with full responsibility. Ethics and morals have an attachment to one another.
Keywords: Digital Ethics, social media, values, socio-cultural
Abstract:This research aims to develop Indonesian learning tools based on the Deep Learning approach to improve critical thinking skills and mastery of language concepts of elementary school students. The research was carried out…
ut at SDN 16 Bangkala, Jeneponto Regency, in the odd semester of the 2025/2026 school year with 25 subjects in grade IV. The development model used is the ADDIE (Analysis, Design, Development, Implementation, Evaluation) model. Data collection techniques include observation, interviews, questionnaires, and learning outcome tests. The validation results of three experts showed that the teaching modules developed were classified as very valid with an average feasibility level of 89%. The implementation of learning using Deep Learning syntax (Engage, Explore, Explain, Elaborate, Evaluate) shows an increase in student activity and involvement in the learning process. Based on the results of the data analysis, the average value of critical thinking skills increased from 61.2 to 83.6 with an N-Gain of 0.58 (medium-high category), while the mastery of language concepts increased from 63.4 to 86.8 with an N-Gain of 0.63 (high category). The results of the t-test showed p < 0.05 which means that there was a significant increase after the implementation of Deep Learning-based learning. Thus, it can be concluded that the Indonesian teaching module based on the Deep Learning approach is effective in improving students' critical thinking skills and mastery of language concepts. This approach is able to create learning that is aware, meaningful, and fun, and in line with the principles of the Independent Curriculum which emphasizes differentiated and student-centered learning.
Abstract:This study aims to analyze how governance failure became a trigger for fraud in investment management at PT ASABRI. The research employs a literature study approach. The results indicate that fraud at PT ASABRI was driven…
n by the weak implementation of corporate governance principles, particularly in terms of transparency, accountability, and independence. In addition, violations of the prudential principle and weak internal controls led to investment decisions being made without adequate risk considerations and opened opportunities for collusion between internal and external parties of the company. The findings of this study emphasize that fraud is a direct consequence of governance system failure rather than merely the actions of individuals. Therefore, this study recommends the need for comprehensive governance reform through strengthening risk management, enhancing the transparency of investment reporting, and implementing independent oversight mechanisms to prevent similar cases in the future.