Abstract:Advances in digital technology have brought significant changes to organizational activities; however, they have also increased the risk of technology-based fraud, such as cyber fraud, data manipulation, phishing, and misuse…
suse of information systems. These conditions require organizations to strengthen the internal audit function as a critical component of internal controls and fraud prevention. This study aims to theoretically examine the role of internal audit in preventing fraud in the digital era. The research method used is a systematic literature review (SLR) by collecting and analyzing various relevant national and international journals from 2020 to 2026. The analysis process was conducted using qualitative descriptive methods through the identification, selection, and grouping of research findings based on discussion themes. The research findings indicate that internal audit plays a strategic role in identifying risks, conducting oversight, evaluating the effectiveness of internal controls, and supporting the implementation of good corporate governance. The utilization of audit technologies, such as data analytics, continuous auditing, and digital-based monitoring systems, has proven capable of enhancing the effectiveness of fraud detection and prevention more quickly and accurately. This study also found that the digital competencies of internal auditors and the company’s readiness to strengthen its internal control systems are key factors in supporting the effectiveness of internal audits in the digital age. The implications of this study suggest that organizations need to enhance the competencies of internal auditors and strengthen technology-based internal controls to address increasingly complex digital fraud risks.
Abstract:The eschatological phenomenon which states that life in the world will end when death comes, so that those who experience death will be delivered to the afterlife, this becomes a theological basis for Muslims to be implied…
ed in their lives in the world, because the afterlife along with its fate or journey is a reflection of oneself in living life in the world. Examining the verses of the Qur'an that discuss the afterlife has relevance to the interpretation of Shaykh Najmuddin al-Kubra in the book of tafsīr at-ta'wīlāt an-najmiyyah which has a style of isyari or sufistic interpretation, so that understanding the verses about the afterlife becomes new knowledge that is applied and experienced using the heart. This research produces a discussion of the verses of the Qur'an that explain the afterlife, such as the explanation of the realm of barzakh (QSal-Mu'minun: 100), the Day of Judgment (QSibrahīm: 48), the realm of resurrection (QSar-Rūm: 56), Yaum al-Mīzān (QSal-A ʻraf : 8-9), Yaum al- Ḥisāb (QSal-Kahf: 49), Yaum at-Tagābun (QSat-Tagābun: 9), Yaum al-Aʻraf (QSal-Aʻraf: 46), hell (QSal-Baqarah: 24), and heaven (QSaz-Zumar: 73). Thus, this research concludes that the fate of a creature will be determined according to the good deeds carried during life in this world. If more good deeds are brought then the fate of life in the afterlife will be determined by Allah SWT, but conversely if there are more bad deeds brought then the fate of life in the afterlife will be a place cursed by Allah SWT.
Abstract:Social media and security are a combination of two inseparable elements between social media and security, the security context referred to here is the security of social media users in communicating and resilience to potential…
tential risks due to the use of social media. Through social media platforms, such as Instagram, Facebook, Tik Tok, and Finteres which provide various features to facilitate interaction between social media users. Changes in today's information technology have brought major changes to all levels of society. With the birth of social media, behavioral patterns have shifted quite significantly, both in terms of ethics, culture and social norms. The research method used is quantitative descriptive through a descriptive analysis process. This study explains the behavior of new media usage activities by the Digital Community / Gen which includes motivation, habits or behavior, and security of social media access. Security can also be found in the data we use in the process of using social media, because when using communication access on a digital platform, there is a direct risk that all data directly related to the communication process can be known by other parties.
Abstract:The development of digital technology has brought significant changes to Sunday School ministry and children’s faith education in the modern era. Children, as digital native generations, are increasingly connected to visual…
isual media, audiovisual content, and internet use, causing conventional learning methods to become less engaging and less effective in fostering active learner participation. This study aims to analyze Sunday School strategies in addressing the opportunities and challenges of digitalization, the utilization of digital media for children’s spiritual growth, and the roles of teachers, churches, and families in developing relevant and transformative spiritual learning. The research employed a qualitative approach with a library research design enriched through phenomenological analysis of digitalization practices in Sunday School ministry. Data were obtained through a review of literature on Christian educational theology, child pedagogy, digital literacy, and reflective observation of the use of Bible animation videos, social media, and online learning platforms. The findings indicate that the digitalization of Sunday School ministry through Bible animation videos, YouTube, Zoom, Google Meet, and Christian learning applications enhances children’s interest, participation, and understanding of God’s Word through learning experiences that are more interactive, communicative, and contextual. The challenges of digitalization are reflected in gadget-related distractions, digital dependency, reduced learning concentration, and unequal access to technology among certain families. The study concludes that the success of digital Sunday School requires the integration of technology, teacher competence, parental guidance, digital literacy, and continuous spiritual formation. The novelty of this study lies in the development of a digital Sunday School ministry model that integrates technological media, pedagogical strategies, family supervision, and children’s spiritual formation in a holistic manner, thereby ensuring that church ministry remains adaptive, inclusive, and centered on children’s faith development in the digital era.
Abstract:The transformation of guidance and counseling services in the digital era has brought significant changes to the ways counselors deliver services to students. Advances in information and communication technology have created…
ated both opportunities and challenges that require comprehensive scholarly examination. This study aims to analyze the opportunities, challenges, and implications of digital transformation for the development of guidance and counseling practices. A qualitative approach was employed through a Systematic Literature Review of scholarly articles published between 2016 and 2026. The data were analyzed using content analysis and thematic analysis to identify key themes related to digital guidance and counseling services. The findings reveal that digital technologies enhance service accessibility, flexibility, and effectiveness, while also fostering innovation through the utilization of digital applications and artificial intelligence. Nevertheless, the transformation continues to face challenges, including counselors’ limited digital competencies, barriers to virtual therapeutic communication, and concerns related to ethics, privacy, and data security. The study concludes that a hybrid service model integrating face-to-face counseling with digital counseling represents the most appropriate approach for addressing students’ needs in the digital era. The novelty of this study lies in its comprehensive synthesis that integrates technological dimensions, counselor competencies, professional ethics, data security, and humanistic approaches as a foundation for the development of effective and sustainable digital guidance and counseling services.
Abstract:The rapid advancement of digital technology has brought significant changes to various aspects of life, including how individuals interact and access information. Young people, particularly university students, are among…
the most affected by these changes. One phenomenon that has emerged alongside the increasing use of social media is Fear of Missing Out (FoMO)—a feeling of anxiety or worry about being left out of trends, information, or social activities experienced by others. This phenomenon not only affects individuals psychologically but also has implications for students’ consumer behavior. This study aims to analyze the influence of FoMO on students’ consumptive behavior and to identify the mediating or reinforcing factors that shape this relationship. The research employs a qualitative approach, using data collection techniques through literature review from various recent and relevant sources. The findings indicate that FoMO has a significant correlation with the rise of consumptive behavior among students, especially in the context of purchasing symbolic goods that enhance one’s self-image on social media. Key factors influencing the relationship between FoMO and consumptive behavior include the level of digitalization, social dynamics such as peer pressure, and low self-control. Furthermore, the study finds that financial literacy plays an important protective role. Students with higher levels of financial literacy tend to be more capable of managing the consumptive urges triggered by FoMO. This research contributes new insights into the psychological impact of social media on students’ economic behavior. The novelty of the study lies in its in-depth analysis of the link between FoMO and student consumer behavior in the digital era, as well as the identification of relevant mediating factors. Therefore, the results of this study are expected to serve as a foundation for developing more adaptive digital and financial literacy education programs to meet the challenges of the technological era.
Abstract:Abstract: The development of information technology has brought significant transformation in the field of education, particularly in academic decision-making. This study aims to develop a Decision Support System (DSS) based…
ased on the PROMETHEE method (Preference Ranking Organization Method for Enrichment Evaluation) to assist prospective students in objectively and systematically selecting the best university in Asahan Regency. The main issue addressed is the lack of integrated information regarding the strengths of each educational institution, as well as the absence of a recommendation system that considers various important criteria such as accreditation, facilities, tuition fees, achievements, and study programs. This research uses a quantitative approach with data collection techniques including observation, interviews, questionnaires, and documentation. The implementation results of the PROMETHEE method show that Royal University achieved the highest ranking, followed by Asahan University and STIKES As Syifa Kisaran. This method has proven effective in producing rational and transparent campus rankings based on multi-criteria preferences. The findings are expected to serve as a reference for prospective students and educational institutions in improving the quality and competitiveness of higher education in the Asahan region.
Keywords: decision support system promethea; campus selection; multi-criteria; asahan.
Abstrak: Perkembangan teknologi informasi telah membawa transformasi signifikan dalam dunia pendidikan, khususnya dalam pengambilan keputusan akademik. Penelitian ini bertujuan untuk membangun sistem pendukung keputusan (SPK) berbasis metode PROMETHEE (Preference Ranking Organization Method for Enrichment Evaluation) guna membantu calon mahasiswa dalam memilih kampus terbaik di Kabupaten Asahan secara objektif dan terstruktur. Permasalahan yang diangkat adalah kurangnya informasi terintegrasi mengenai keunggulan masing-masing institusi pendidikan serta belum tersedianya sistem rekomendasi yang mempertimbangkan berbagai kriteria penting seperti akreditasi, fasilitas, biaya pendidikan, prestasi, dan program studi. Penelitian ini menggunakan pendekatan kuantitatif dengan teknik pengumpulan data melalui observasi, wawancara, kuesioner, dan dokumentasi. Hasil implementasi metode PROMETHEE menunjukkan bahwa Universitas Royal memperoleh peringkat tertinggi diikuti oleh Universitas Asahan dan STIKES As Syifa Kisaran. Metode ini terbukti mampu menghasilkan peringkat kampus secara rasional dan transparan berdasarkan preferensi multikriteria. Temuan ini diharapkan dapat menjadi acuan bagi calon mahasiswa dan pihak institusi dalam meningkatkan kualitas dan daya saing perguruan tinggi di wilayah Asahan.
Kata kunci: sistem pendukung keputusa; promethee; pemilihan kampus; multi kriteria; asahan
Abstract:Based on the results of initial observations, two main problems faced by the target community were found, namely the high volume of unmanaged kitchen waste and the lack of digital marketing knowledge in household businesses.…
ses. These problems were brought to be analyzed in order to determine the form of problem-solving. The results of the analysis of the observation of this activity were that the organizers provided training in managing organic waste from household activities and training related to digital marketing. This training was practiced directly and provided with adequate equipment as a form of facilitating the community's steps. The training also provided digital marketing material by credible speakers and continued with direct practice. This activity increased knowledge and skills, and the community became empowered to implement sustainable solutions that were beneficial for their households and the wider community. The importance of waste management is how the waste is processed into useful compost so that every daily cooking activity in residents' homes does not have an impact on waste accumulation. Meanwhile, the delivery of digital marketing materials provides references to applications and sites that can be used to expand the network of businesses run by residents. By integrating this strategy, residents can not only improve their living conditions but also make a positive contribution to the ecosystem in the community.
Keywords: waste management; digital marketing; UMKM
Abstrak: Berdasarkan hasil observasi awal, ditemukan dua permasalahan utama yang dihadapi masyarakat sasaran, yaitu tingginya volume sampah dapur yang tidak terkelola dan kurangnya pengetahuan pemasaran digital dalam usaha rumah tangga. Permasalahan ini dibawa untuk dianalisis guna mengetahui bentuk penyelesaian masalah. Hasil analisis dari observasi kegiatan ini adalah penyelenggara memberikan pelatihan pengelolaan sampah organik dari kegiatan rumah tangga dan pelatihan terkait pemasaran digital. Pelatihan ini dipraktikkan secara langsung dan diberikan perlengkapan yang memadai sebagai bentuk kemudahan langkah masyarakat. Pelatihan juga disampaikan materi pemasaran digital oleh narasumber yang kredibel dan dilanjutkan dengan praktik langsung. Kegiatan ini menambah pengetahuan dan keterampilan serta masyarakat menjadi berdaya untuk menerapkan solusi berkelanjutan yang bermanfaat bagi rumah tangganya maupun masyarakat luas. Pentingnya pengelolaan sampah adalah bagaimana sampah tersebut diolah menjadi kompos yang bermanfaat sehingga setiap kegiatan memasak sehari-hari di rumah warga tidak berdampak pada penumpukan sampah. Sedangkan penyampaian materi pemasaran digital memberikan referensi aplikasi dan situs yang dapat digunakan untuk memperluas jaringan usaha yang dijalankan warga. Dengan mengintegrasikan strategi ini, warga tidak hanya dapat meningkatkan kondisi kehidupan mereka tetapi juga memberikan kontribusi positif terhadap ekosistem di masyarakat.
Kata kunci: pengelolaan sampah; digital marketing; UMKM
Abstract:Abstract: Industrial era 4.0 brought changes in the economic field, and the consequence of this era was the birth of the digitization process in all fields. Digital marketing for business players is a very important part,…
, even for BUMNAG Nagari Lasi. To support and advance the business, BUMNAG must be able to compete with the competition in the supply of quality products, so the necessary marketing strategy is capable of increasing sales and market expansion, the only one with digital marketing. BUMNAG managers are expected to have a desire to use digital devices, especially when presenting the products they sell. BUMNAG's ability to manage marketing through digital media will make it easier for the products to be known by many people and in demand. However, there are still many BUMNAGs that do not use digital marketing media as a marketing strategy, which makes BUMNAG unable to compete with other SMEs that have used this medium. Therefore, it was considered necessary to implement the activity to carry out training in digital marketing in the advancement of the Kopi Lasi BUMNAG Nagari Lasi.
Keywords: digital marketing; marketing strategy; bumnag; lasi coffee
Abstrak: Era industri 4.0 membawa perubahan di bidang ekonomi, dimana konsekuensi dari era ini adalah proses digitalisasi di segala bidang. Pemasaran digital bagi pelaku usaha menjadi bagian yang sangat penting, termasuk bagi Badan Usaha Milik Nagari Lasi (BUMNag). Untuk mendukung dan memajukan bisnis, BUMNag harus mampu bersaing dengan kompetitor dalam menyediakan produk yang berkualitas, sehingga diperlukan strategi pemasaran yang mampu meningkatkan penjualan dan perluasan pasar, salah satunya adalah digital marketing. Pengelola BUMNag diharapkan memiliki keterampilan dalam menggunakan perangkat digital terutama dalam memperkenalkan produk yang mereka jual. Kemampuan BUMNag dalam mengelola pemasaran melalui media digital akan memudahkan produk untuk dikenal banyak orang dan diminati. Namun masih banyak BUMNag yang tidak menggunakan media digital marketing sebagai strategi pemasaran sehingga BUMNag kalah bersaing dengan pelaku UKM lainnya yang telah menggunakan media ini. Pengabdian ini dilakukan dengan menggunakan metode studi pustaka, pelaksanaan kegiatan dan evaluasi. Dimana implementasinya dilakukan secara bertahap seperti sosialisasi, pendataan, pembuatan sistem informasi digital marketing dan juga pelatihan admin. Oleh karena itu pelaksanaan kegiatan pengabdian ini sangat dibutuhkan dalam meningkatkan perekonomian masyarakat sekitar melalui pemasaran Kopi Lasi di BUMNag Nagari Lasi.
Kata kunci: digital marketing; strategi pemasaran; bumnag; kopi lasi
Abstract:Through digital literacy in order to improve knowledge, by carrying out community service, it plays an important role with training on efforts to improve community digital literacy which was carried out in Tanjung Medan…
village, with participants who were followed by the community and Tanjung Medan village officials. raised the title of service, namely "Efforts to Improve Digital Literacy Tanjung Medan Village Community". In delivery of the material presented is very good. Before carrying out the information technology knowledge training activity, a test was held, it turned out that it was known that those who did not know how to use information technology The use of the internet with the aim of serving the community in Tanjung Medan village was very positively responded and brought transformation to residents of Tanjung Medan village. The information technology digital literacy knowledge training on the internet was carried out Post-Test at the presentation material by community service team by lecturers and students at Labuhanbatu University. other factors, such as the unavailability of infrastructure during the training, and the different abilities of participants, it is necessary to try training and education on using the internet for residents of Tanjung Medan Village in the future.
Keyword: digital literacy; improvement efforts; tanjung medan village