Proceeding of International Conference Technology, Economics, and Social Science

The Role of Artificial Intelligence (AI) in Crop Pest and Disease Management: A Bibliometric Review

2026-01-09T09:44:05+00:00

This bibliometric study systematically maps the intellectual, social, and conceptual structure of research concerning Artificial Intelligence (AI) applications for crop pest and disease management. Analyzing 3,391 documents sourced from Scopus up to 2025, the review confirms the field’s dramatic transformation, evidenced by exponential growth in scientific production since 2021, primarily driven by the maturity of Deep Learning (DL) methodologies. Utilizing network and thematic analysis, the study identifies two critical constraints: (1) severe structural fragmentation in global collaboration, with research heavily clustered in distinct Asian and Western hubs, impeding the development of universally generalizable AI models; and (2) a significant conceptual gap, where core themes like 'deep learning' and 'plant disease' are positioned as Basic Themes (high centrality, low density), indicating a lack of practical maturity and focus on real-world constraints such as model robustness and explainability (XAI). Despite these limitations, thematic evolution reveals a positive conceptual shift towards advanced localization techniques and the integration of AI within holistic Integrated Pest Management (IPM) strategies. We conclude that while the technological foundation is sound, future efforts must prioritize strategic cross-continental collaboration to diversify datasets and shift research focus towards achieving model robustness and XAI to maximize AI's transformative potential in securing global food production.

Structuring the Debate on Algorithmic Bias and AI Governance: A Bibliometric Analysis (2021–2025)

2026-01-09T19:44:27+00:00

This study provides a comprehensive bibliometric analysis to map the intellectual structure, thematic evolution, and social configuration of the literature at the intersection of Artificial Intelligence (AI) and Strategic Decision-Making (SDM). Driven by the recognition of AI's disruptive strategic potential, the field demonstrates an explosive growth rate of 32.98% in scientific production. Utilizing a dataset of 623 documents extracted from the Scopus database (2005–2024), we employed advanced scientometric techniques including Thematic Map and Collaboration Network analysis. The results reveal a critical mechanistic gap: while strategic outcomes such as "Competitive Advantage" and "Decision Making" are established Motor Themes, the foundational technological tools like "Machine Learning" and "Corporate Strategy" remain in the Emerging Themes quadrant. The thematic evolution confirms a shift toward technological specificity (e.g., Deep Learning) and expansion into functional areas (e.g., Supply Chain, HRM). Furthermore, the social structure is highly fragmented with limited author collaboration, although the analysis identifies Europe as a crucial global collaboration hub connecting the US and China. This paper confirms the literature's rapid but structurally unintegrated growth. It contributes by providing an objective, data-driven framework and proposes a Future Research Agenda to bridge the mechanistic gap. We recommend research focusing on testing specific Machine Learning algorithms on core strategic processes, developing formal AI Governance frameworks, integrating classic strategic theories, and conducting cross-cultural studies in emerging markets to achieve theoretical consolidation.

The Doctrinal Immaturity of Mens Rea in the Age of Autonomy: A Bibliometric-Driven Comparative Jurisprudence Review on Artificial Intelligence (AI) Criminal Liability

2026-01-09T19:27:54+00:00

The increasing autonomy of Artificial Intelligence (AI) critically challenges the foundational principles of criminal law, especially the doctrine of mens rea (guilty mind or fault element). Traditional liability models struggle to attribute human fault when harm arises from AI's autonomous, opaque decisions (the Black Box Problem). This study addresses the resulting crisis of attribution in criminal jurisprudence. We employ a mixed-methods approach, combining quantitative bibliometric analysis of 180 Scopus-indexed documents (1993–2026) to empirically validate the research gap, followed by a critical comparative jurisprudence review of authoritative Civil Law (Italy) and Common Law (UK) models. The bibliometric thematic map confirms the doctrinal immaturity of the field, positioning the Mens Rea cluster in the 'Emerging or Declining Themes' quadrant, proving that scholarly attention is structurally focused rather than substantively doctrinal. The comparative review demonstrates the failure of existing legal analogies to resolve the culpability gap. Conclusion: To provide a robust solution, this paper proposes the "Ex Ante Negligence" model. This framework fundamentally shifts the assessment of human culpability from the AI's harmful act (Ex Post) to the human actor's professional failure to exercise due diligence during the design and deployment stages, specifically the failure to conduct an adequate Algorithmic Impact Assessment (AIA) or the use of non-explainable AI in high-risk environments. This model is recommended for global legislative adoption to establish a clear, measurable, and technology-neutral standard for AI criminal liability.

Thematic Evolution and Institutional Dynamics of Deep Learning Assisted GPCR Modulators Research: A Decade-Long Bibliometric Analysis (2015-2025)

2026-01-09T18:39:21+00:00

The present investigation is constituted by the objective assessment of the scientific performance, the underlying social structure, and the conceptual evolution characteristic of research pertaining to Deep Learning (DL)-Assisted GPCR Modulators during the decennial period spanning 2015 through 2025. Given the critically pivotal function of G Protein-Coupled Receptors (GPCRs) in the pharmacological endeavor of drug discovery, the integration of DL methodologies is deemed to afford a vital pathway for the surmounting of traditional screening impediments. A quantitative bibliometric analysis was executed upon 132 documented items retrieved from the Scopus database and subsequently processed via the dedicated Bibliometrix/Biblioshiny software suite. Observational data delineate an exponential augmentation in output, characterized by a Compound Annual Growth Rate (CAGR) measuring 29.73%, and demonstrative of a collaborative axis dominantly positioned between the United States and China. Conceptually, the principal Motor Themes identified are "Algorithm," "Proteins," and "Prediction." The thematic evolution evinces a distinct paradigm shift in the research emphasis, progressing from the development of general computational methodologies toward specific pharmacological and clinical objectives relating to Drug Targeting. It is concluded that this specialized domain has achieved a substantial degree of maturation, transitioning from a foundational preoccupation with algorithmic concerns to a primary focus upon application-driven, outcomes-based pharmacological desiderata.

The Evolving Landscape of Artificial Intelligence and Audit Quality Research: A Bibliometric Analysis and Future Agenda

2026-01-09T17:42:57+00:00

The rapid adoption of Artificial Intelligence (AI) in the global economy necessitates a comprehensive understanding of its impact on the auditing profession, particularly concerning Audit Quality. This study aims to analyze the intellectual, social, and conceptual structure of research on AI and Audit Quality. Utilizing a Systematic Literature Review (SLR) combined with bibliometric analysis (Biblioshiny), we processed a final sample of 70 documents published between 1997 and 2025, extracted from the Scopus database. Key findings reveal a dramatic and exponential surge in scientific production since 2022, with an average annual growth rate of 12.34%, confirming the field's criticality. The social structure analysis shows high collaboration fragmentation among individual authors but strong centralization at the country level, dominated by the United States, China, and Western Europe, highlighting a significant global representation gap. The Conceptual Structure Map identifies four main clusters, including Audit Process, Judgment and Risk, and Firm Strategy. Crucially, the Thematic Evolution analysis points to a significant thematic shift: a decline in focus on individual Decision Making (judgmental focus) and the emergence of Accounting Firms (organizational/strategic adoption) as the new central research theme. This shift indicates the field's maturation, moving from mere technological capability exploration to addressing organizational governance and strategic consequences. Based on these findings, we propose a Future Research Agenda prioritizing ethical governance frameworks for algorithmic accountability, quantifying the necessary skill transformation in audit education, and encouraging empirical collaboration with developing economies to ensure global relevance.

Perceptions Of Vandalism Among Form Five Students: A Case Study and its Implications for Educational Governance

2026-01-09T14:04:35+00:00

This qualitative case study explored Form Five students’ perceptions of vandalism and its implications for educational governance in Sekolah Menengah Kebangsaan Belimbing, Tanah Merah, Kelantan. Two students aged 17 were purposively selected to represent diverse backgrounds and leadership experiences. Data were collected through semi-structured interviews and analysed thematically. Findings revealed that Sarah viewed vandalism as deliberate damage requiring teacher supervision and parental involvement, while Hamid perceived it as a social behaviour rooted in peer influence, advocating counselling over punishment. The study integrates Bandura’s Social Learning Theory and Bronfenbrenner’s Ecological Systems Theory, highlighting that vandalism is shaped by environmental systems and peer modelling. Implications emphasise re-evaluating punitive disciplinary frameworks, integrating restorative justice, strengthening teacher accountability, enhancing home-school partnerships, and contextualising policies to school realities. This study recommends holistic, student-centred governance models to foster safe, supportive, and morally grounded learning environments in line with Malaysian educational law and policy frameworks.

Usability Evaluation of a Mobile Application Directory for People with Disabilities (OKU): Assessing Factors for Successful Navigation

2026-01-09T08:23:38+00:00

People with disabilities (PWDs) continue to face critical underrepresentation and persistent usability barriers across digital platforms, limiting their opportunities for empowerment, inclusion, and meaningful self-expression. Addressing this gap requires digital tools that not only meet accessibility standards but also amplify the voices and achievements of PWDs. This study presents a usability evaluation of OKUd, a mobile storytelling application developed to promote digital inclusion and highlight success stories within the disability community. The primary objective of the project was to assess the application's utility, usability, and user satisfaction to determine its readiness for full-scale deployment. A quantitative research design was employed, using an adapted version of the USE (usefulness, ease of use, satisfaction). Questionnaire to evaluate user experiences with the 80% functional prototype. After completing guided hands-on interactions with the app, 30 valid responses were collected from both PWD and non-PWD participants. The results indicate strong agreement across all three evaluated dimensions, demonstrating that users found OKUd highly useful, easy to use, and satisfying. These findings validate the effectiveness of the app’s core design, including its accessible interface and intuitive storytelling workflow. The positive outcomes confirm that OKUd is well-positioned for final development refinement and underscore its potential significance as an inclusive digital platform that addresses representation gaps, enhances user engagement, and contributes to broader digital accessibility efforts. By centering the lived experiences of PWDs, OKUd demonstrates how purposeful usability-driven design can advance equity and transform the digital participation landscape.

Integrating Gamification and Multimedia in Music Theory Learning: Development and Assessment of Note Quest

2026-01-09T02:24:10+00:00

Learning fundamental music notation can be challenging for beginner learners, particularly when instructional materials lack engagement and interactivity. This study aims to design, develop, and evaluate Note Quest, a gamified mobile learning application that integrates multimedia elements to support independent music theory learning. Guided by the ADDIE instructional design model, the application was developed using Unity and deployed on Android tablets. A two-phase evaluation approach was implemented. First, a formative evaluation involving four experts in multimedia design and music education assessed functionality, navigation, accessibility, interface design, and instructional content. The feedback led to improvements in audio consistency, visual clarity, and gameplay flow. Subsequently, a summative evaluation with 30 beginner music learners was conducted using a structured quantitative survey. Results indicated high usability and learning support, with interface design (M = 4.48) and functionality (M = 4.40) receiving the strongest ratings. Overall, findings demonstrate that Note Quest effectively facilitates music notation learning through engaging digital gameplay. Future enhancements will focus on expanded content, accessibility features, and improved onboarding support to further strengthen its educational value.

Augmented Reality for Early Science Education: Development and Evaluation of a Mobile Learning Application

2026-01-05T17:11:37+00:00

Learning science at the kindergarten level often faces challenges due to children’s limited attention span, difficulty visualizing abstract concepts, and the lack of engaging learning materials. Augmented Reality (AR) offers an effective solution by transforming static content into interactive, visually rich experiences that can enhance understanding and motivation. This study aims to develop and evaluate an AR-based mobile application designed to support early science learning among kindergarten children. The application leverages common smartphone camera capabilities to provide accessible and immersive learning activities. A user study involving 30 children aged 4–6 years was conducted to assess usability, engagement, and learning support. Observations, simple task performance, and teacher feedback were used as evaluation methods. Overall, the findings indicate that AR features increased students’ curiosity, improved their interaction with scientific content, and supported more effective learning experiences. The study highlights AR’s potential as a valuable tool for early science education. When AR is thoughtfully integrated, it can enrich early science learning without increasing instructional complexity. To enhance practical relevance, AR in early science education should be curriculum-aligned, developmentally appropriate, and combined with hands-on inquiry.

Voices Of the Museum: Mobile Audio Storytelling Through MuseumMate

2026-01-05T08:54:57+00:00

Museums increasingly face challenges in providing inclusive and engaging experiences that accommodate diverse visitor behaviours and learning preferences. Traditional text-based interpretation, while informative, often disrupts the flow of physical museum visits and may impose cognitive load on visitors. This paper presents MuseumMate, an innovative mobile audio storytelling application developed for the Universiti Utara Malaysia (UUM) Management Museum, grounded in human–computer interaction (HCI) and multimedia design principles. The study adopted a design-oriented methodology comprising three phases: requirements analysis, design and development, and formative evaluation. User requirements were identified through semi-structured interviews and on-site observations, revealing a preference for audio-based explanations over lengthy textual descriptions, as well as positive acceptance of audio guides despite limited prior experience. These findings informed the specification of both functional and non-functional requirements, with a focus on usability, performance efficiency, and minimizing interaction complexity. A functional prototype was developed using a low-code platform, integrating professionally narrated audio content with an intuitive, accessible interface. This study contributes practical HCI-oriented design insights into mobile multimedia applications for museums, highlighting the role of audio storytelling in supporting visitor-centred cultural heritage experiences.

Navigating Data Overload: A Bibliometric Analysis of Trends and Challenges in Real-Time Data Processing (2020–2026)

2026-01-04T13:53:39+00:00

The continuous growth of digital technologies has resulted in the generation of massive volumes of data that must be processed and acted upon in real time. Applications such as smart cities, healthcare monitoring, financial systems, industrial automation, and intelligent transportation increasingly rely on real-time data streams to support timely decision-making. However, this dependence on real-time data has intensified the problem of data overload, where the volume, velocity, and complexity of incoming data exceed the processing capabilities of systems or the cognitive capacity of human users. This paper provides a comprehensive discussion of real-time data processing in the context of data overload, focusing on technical and human-centered challenges and emerging solutions such as edge computing, artificial intelligence, and streaming analytics. A total of 193 documents published between 2020 and 2026 were retrieved from the Scopus database and were identified based on predefined search criteria. The documents are then analyzed using VOSviewer using keyword co-occurrence and the results generated shows that the publication trend analysis reveals a clear upward trajectory in research output from 2020 to 2026, with a particularly sharp increase after 2021. Based on the visualization results, in summary, there are four clusters generated which reveal a multi-layered research structure where Cluster 1 focuses on intelligent algorithms and cognitive capabilities, Cluster 2 provides the distributed infrastructure and system efficiency, Cluster 3 demonstrates domain-specific, real-time experimental applications, and Cluster 4 emphasizes human interaction, data integration, and information use. This growth indicates heightened scholarly interest and reflects broader technological and societal shifts toward intelligent and real-time systems. By providing a structured overview of the field’s intellectual landscape, this study supports informed decision-making and lays the foundation for future research in artificial intelligence-driven real-time systems.

The Influence of Financial Literacy and Financial Planning on The Personal Financial Management Behavior (A Case Study of Management Students at Pamulang University)

2025-11-17T16:40:48+00:00

Low financial literacy is often the main cause of financial problems such as excessive debt and uncontrolled consumptive behavior, particularly among university students who are just beginning to manage their finances independently. Financial planning becomes the next crucial aspect of personal financial management, as it helps individuals allocate income, control expenses, and achieve both short-term and long-term financial goals. This study aims to analyze the influence of financial literacy and financial planning on personal financial management behavior among management students at Pamulang University. The research employs a quantitative descriptive approach using questionnaires as the primary data collection instrument. The sample consists of 100 management students from Pamulang University. The Slovin formula with a 10% margin of error was used to determine the sample size. The data analysis techniques applied include classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results indicate that financial literacy has a positive and significant effect on the personal financial management behavior of management students at Pamulang University. Likewise, financial planning has a positive and significant influence on students’ personal financial management behavior. Furthermore, simultaneously, financial literacy and financial planning have a significant effect on the personal financial management behavior of management students at Pamulang University, highlighting the importance of improving students’ financial awareness through structured education programs.

Predictive Gap Analysis of Financial and Operational Performance of Banks: A Comparative Study of Target versus Realization in Regional Development Banks (Case Study: Bank Sumut)

2025-11-24T21:31:43+00:00

This study aims to analyze the performance gap between the targets set in the Bank Business Plan (RBB) and the actual performance of the Regional Development Bank (BPD) Sumut during the 2020–2022 period, focusing on four key indicators: profitability (ROA), credit risk (NPL Nett), third-party funds (DPK), and credit distribution. The research employs a descriptive-comparative design with a quantitative approach using time-series data. The analytical technique applied is Simple Variance Analysis to measure the deviation between the target and actual realization of each indicator. Data were examined through both absolute and percentage gap ratios to evaluate the effectiveness of performance achievement and the consistency of the bank’s strategic execution. The findings reveal that Bank Sumut effectively managed profitability and credit risk, as evidenced by a significant increase in ROA and a decline in NPL below the target level in 2022. The intermediation function showed strong recovery, with credit realization exceeding the target; however, third-party fund mobilization still exhibited a negative gap despite improvement in the final year of observation. These results highlight the importance of strengthening DPK strategies through digital and CASA-based innovations, maintaining prudential principles in corporate lending, and diversifying non-credit income sources to ensure long-term stability and profitability. This study provides an empirical contribution to evaluating the effectiveness of the RBB using a ratio-based gap analysis approach, which remains rarely integrated into studies of Regional Development Banks in Indonesia.

The Influence of Digital Literacy, Adaptation, and Accounting Skills on Accounting Students Readiness to Face Digital Transformation

2025-11-27T16:20:39+00:00

Technological developments in the digital transformation era have brought significant changes to accounting practices, where various processes previously performed manually are now automated through digital-based systems. This situation poses challenges for accounting students entering the workforce, necessitating adequate digital preparedness. The main problem in this study is whether students' digital literacy, adaptability, and accounting skills are sufficient to support their readiness to face the increasingly massive digital transformation. This study aims to analyze the influence of digital literacy, adaptability, and accounting skills on the readiness of accounting students in facing digital transformation. The study used a quantitative approach with a total of 112 respondents from ITEBIS PGRI Dewantara Jombang Accounting students. Data analysis was conducted using multiple linear regression. The results showed that the third independent variable had a significant effect on readiness to face digital transformation, as evidenced by the F test with a calculated F value of 46.735 and a significance of 0.000. The Adjusted R² value of 0.553 indicated that digital literacy, adaptability, and accounting skills were able to explain 55.3% of the variation in students' digital readiness. Partially, all variables had a significant effect, but accounting skills were the most dominant variable with a beta coefficient of 0.391. These findings indicate that mastery of accounting competencies, the ability to understand technology, and readiness to adapt to change are important factors that shape students' readiness to face digitalization in the field of accounting. This study provides an influence for educational institutions to strengthen technology-based curricula and develop students' digital competencies to face the demands of the digital industry era.

Effect of Change Communication and Academic Service Quality on Student Satisfaction Faculty of Economics and Business at Tadulako University

2025-12-01T09:45:04+00:00

Delays in obtaining information, unclear instructions, ineffective use of language, and a lack of consistent communication media are all problems that students still experience. These conditions show that change communication, also known as change communication, has not been fully able to provide the sense of security, clarity, and certainty that students need when the academic system changes. This study examines how communication of change and academic service quality affect student satisfaction at the Faculty of Economics and Business, Tadulako University. Changes in the higher education system, institutional policies, and campus dynamics require effective communication and responsive academic services to maintain student satisfaction. This study employed a quantitative approach using a questionnaire distributed to 67 undergraduate students of the Faculty of Economics and Business, Tadulako University. Data were analyzed using multiple linear regression analysis, including t-tests (partial effects), F-tests (simultaneous effects), and coefficient of determination (R²). The results show that Change Communication and Academic Service Quality simultaneously explain 48.4% of the variance in student satisfaction (R² = 0.484, F = 29.975, p < 0.001). Partially, Academic Service Quality has a significant effect (? = 0.637, p < 0.001), while Change Communication shows a positive but statistically insignificant effect (? = 0.075, p = 0.588).

The Impact of the Gig Economy, Freelance, and Mindfulness Regarding Human Resource Management

2025-12-02T09:46:38+00:00

This study analyzes the gig economy, freelancing, and mindfulness in relation to human resource management (HRM) practices. It examines the rise of flexible working models in organizations in response to new challenges in workforce management. In addition, the application of mindfulness concepts in the workplace is gaining attention as a strategy to improve employee well-being and performance. The research method used a Systematic Literature Review (SLR) approach by analyzing the gig economy, freelance workers, and mindfulness on human resource management practices. The results show that the gig economy and freelance work models require changes in HR management policies to be more flexible and responsive to the needs of non-permanent workers. Meanwhile, integrating mindfulness into HR practices contributes to improving psychological well-being and work concentration. This research provides important implications for the development of modern HR management strategies that are capable of accommodating the dynamics of the labor market and increasing organizational competitiveness in the digital era. Thus, the recommendation in organizational policy is to make the gig economy, freelancing, and mindfulness in human resource management (HRM) practices more inclusive and sustainable. It emphasizes the importance of collaboration between organizations, the private sector, government, platforms, and individuals to find a balance between innovation.

Strengthening Service Quality Through Market Orientation and Customer-Focused Strategies for Sustainable Business Performance

2025-12-03T12:56:17+00:00

This study aims to investigate the effect of market orientation on service quality in micro, small, and medium enterprises (MSMEs) in Palu City. Market orientation is an important strategy for companies to recognize changes and customer desires and respond to changes in the market quickly and appropriately. Meanwhile, service quality is a major factor in maintaining customer satisfaction and loyalty. The research method used is a quantitative approach with MSME respondents in Palu City as the target. This study uses purposive sampling, which is the selection of samples based on certain criteria in accordance with the research objectives. The criteria set include MSME players who have active marketing activities and interact directly with customers. The data were analyzed using multiple linear regression with SPSS to test the effect of market orientation (X) and service quality (Y). The results of the study showed that market orientation explained 25.3% of the variation in service quality, while 74.7% was influenced by other factors outside the model.

The Effect of Before and After the Boycott Action on the Financial Performance of PT Unilever Indonesia Using Profitability Ratios

2025-12-04T03:41:54+00:00

This study aims to analyze the impact of a boycott on the financial performance of PT Unilever Indonesia Tbk, using profitability ratios as indicators. The boycott of Unilever products emerged due to global social and political sentiments that affected consumer perception in Indonesia, especially after rising humanitarian issues in the Middle East. The boycott is suspected to have affected the company's financial performance through reduced sales and pressure on net profit. The research uses a descriptive quantitative approach, comparing profitability ratios before and after the boycott, measured through Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM). Secondary data was collected from the annual financial reports of PT Unilever Indonesia Tbk for the period 2021–2024, published through the Indonesia Stock Exchange (BEI). The analysis results show that after the boycott, ROA and NPM decreased, indicating reduced efficiency in generating profit, while ROE fluctuated due to changes in equity composition. However, statistical tests showed that the difference in performance before and after the boycott was not statistically significant, meaning the impact of the boycott on the company's profitability was limited. These findings suggest that the company's strong brand, consumer loyalty, and marketing strategies helped mitigate the negative effects of short-term social pressure. This study contributes to understanding the relationship between social pressure, corporate reputation, and financial performance, and provides managerial implications for multinational companies in managing reputation risks amid increasingly complex social dynamics.

The Effect of Transformational Leadership, Change Communication, and Digital Transformation on Student Readiness

2025-12-04T12:16:33+00:00

This study aims to gain a comprehensive understanding of the role of transformational leadership, change communication, and the digital transformation process in shaping students’ readiness to face a technology-based academic system at the Faculty of Economics and Business, Tadulako University. The research used a quantitative approach by distributing a Likert-scale questionnaire developed based on relevant theoretical foundations so that each variable could be measured accurately. A total of 41 active students from the 2023–2025 cohorts were selected as respondents using purposive sampling, considering that they were currently experiencing the implementation of a digital academic system. Each variable transformational leadership, change communication, digital transformation, and student readiness was elaborated into operational indicators designed to capture student perceptions precisely. Linear regression analysis was used to identify the extent to which each independent variable explained variations in student readiness. The results show that students’ readiness to face academic digitalization is significantly strengthened by transformational leadership and the ongoing digital transformation process. These two factors provide students with a considerable advantage in adapting to technological changes. Meanwhile, communication related to change has not demonstrated a meaningful influence on student readiness. This indicates that the process of delivering information about ongoing changes is not yet effective enough to shape students’ readiness, as change communication does not contribute significantly within the tested research model. meaning that 68.6% of the variation in student readiness can be explained by the three independent variables (transformational leadership, change communication and digital transformation), while the remaining 31.4% is influenced by other factors outside the scope of this study.

The Effect of Transformational Leadership and Organizational Culture on Employee Performance

2025-12-04T12:39:14+00:00

The purpose of this study is to examine the influence of transformational leadership and organizational culture on employee performance at Grand Hero Swalayan Kota Palu. Transformational leadership (X1) and organizational culture (X2) are the independent variables, while employee performance is the dependent variable in this study. This study uses a quantitative approach with a survey method through questionnaires, and 60 respondents from 168 active employees of Grand Hero Swalayan are samples taken using probability sampling techniques through simple random sampling. The collected data were analyzed using descriptive statistics and multiple linear regression to test the partial and simultaneous effects between variables. The results show that transformational leadership has a significant but negative effect on employee performance, indicating that this leadership style has not been applied consistently or optimally. Conversely, organizational culture has a positive and significant effect and is the most dominant factor in improving employee performance. Two variables have a significant effect on employee performance, indicating that 56.8% of the variation in employee performance is caused by organizational culture and transformational leadership, while 43.2% is caused by other factors not examined in this study, such as work motivation, job satisfaction, workload, and reward systems.

The Influence of Work Experience and Career Development on Employee Engagement in Change

2025-12-04T12:57:20+00:00

This study aims to analyze the effect of work experience and career development on employee engagement in change at the Palu City Regional Financial and Asset Management Agency. The independent variables in this study include work experience (X1) and career development (X2), while the dependent variable is employee engagement (Y) in change. This study uses a quantitative approach with a questionnaire method, and sampling was conducted using purposive sampling, with the criteria being employees who are actively working at the Regional Financial and Asset Management Agency of Palu City. The data were analyzed using descriptive statistics and multiple linear regression techniques to test the effect of independent variables on dependent variables. The results of the study show that the R Square value is 0.438, which means that 43.8% of employee engagement in change is influenced by work experience and career development. Meanwhile, the remaining 56.2% is influenced by other factors not examined in this study, such as leadership, organizational culture, internal communication, and work motivation.

The Influence of Job Training and Work Discipline on Changes in Employee Performance

2025-12-04T13:08:09+00:00

This study aims to analyze the effect of job training and work discipline on changes in employee performance at J&T Soekarno-Hatta Warehouse Gate Away in Palu City. Changes in the business environment and increasing operational needs require delivery service companies to ensure optimal employee performance through improved competence and discipline. This study uses a quantitative approach by distributing a Likert scale questionnaire compiled based on theoretical indicators to measure the variables of Job Training (X?), Work Discipline (X?), and Employee Performance (Y). The sampling technique uses non-probability sampling, specifically the purposive sampling method, with operational employees as respondents. Data analysis was performed using multiple linear regression to determine the direct and simultaneous effects between variables. The coefficient of determination shows that job training and work discipline simultaneously affect changes in employee performance by 33.3%, while the remaining 66.7% is influenced by other variables outside the scope of this study. This research shows that training and work discipline are more effective in driving performance change when implemented in an integrated manner. This research is expected to provide a basis for logistics companies in designing more strategic training programs and discipline policies to sustainably improve employee performance.

The Influence of Organizational Culture and Digital Competence on the Adaptability of Management Students

2025-12-04T14:39:55+00:00

This study seeks to examine the impact of Organizational Culture and Digital Competence on student adaptability within the Management Study Program at the Faculty of Economics and Business, Tadulako University. The study challenge emphasizes the significance of student flexibility in response to curricular modifications, advancements in educational technology, and the evolving landscape of a progressively digital academic setting. This research was conducted at Tadulako University, with 39 students chosen by purposive selection. Data were gathered via a Likert-scale questionnaire and analyzed using descriptive statistics and multiple linear regression through simultaneous and partial tests. The findings demonstrate that Organizational Culture and Digital Competence substantially affect student adaptation, both concurrently and individually. X1 and X2 explain 57.3% of Y's fluctuation, while 42.7% is impacted by additional factors not in the model. An encouraging, transparent, and flexible Organizational Culture has demonstrated an enhancement in student preparedness for change. Digital Competence is essential for assisting students in navigating the digital learning environment, while certain facets of information understanding require enhancement. These findings affirm that student adaptability arises from the interplay between a supportive academic environment and sufficient digital proficiency.

The Influence Brand Gestalt on Revisit Intention at Hombo Batu Tourist Attraction, South Nias Regency

2025-12-04T14:58:52+00:00

The purpose of this study is to determine the effect of Brand Gestalt on Revisit Intention at the Hombo Batu tourist attraction in South Nias Regency. This research employs a quantitative approach, with the population consisting of all visitors who have visited the Hombo Batu tourist attraction in South Nias Regency. A total of 100 respondents were selected using the purposive sampling method. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 3.0 software.The results of the study show that the Servicescape (X1) variable has a positive and significant effect, with an original sample value of 0.121, and is significantly related to revisit intention with a p-value of 0.008 < 0.05 (? = 5%). The Sensescape (X2) variable also shows a positive effect, with an original sample value of 0.354, and is significantly related to revisit intention with a p-value of 0.000 < 0.05 (? = 5%). Furthermore, the Stakeholder (X3) variable demonstrates a positive effect, with an original sample value of 0.233, and is significantly related to revisit intention with a p-value of 0.007 < 0.05 (? = 5%). Therefore, it can be concluded that Servicescape, Sensescape, and Stakeholder variables each have a positive and significant influence on Revisit Intention. These findings provide important implications for tourism marketing strategies, particularly in enhancing revisit intention activities.

Financial Performance Analysis of PT Bank Central Asia Tbk in Relation to the Acquisition of Bank Royal Indonesia: A Comparative Study of the Pre-Acquisition Period (2017–2018) and Post-Acquisition Period (2020–2021)

2025-12-04T07:02:20+00:00

This study aims to examine the differences in the financial performance of PT Bank Central Asia Tbk (BCA) before and after the acquisition of Bank Royal Indonesia. The analysis is conducted using key financial ratios, including liquidity, activity, solvency, and profitability ratios. To assess the company’s overall financial condition. The research data are obtained from BCA’s financial statements published by the Indonesia Stock Exchange. The sampling technique employs a purposive sampling method with an observation period of two years before the acquisition (2017-2018) and two years after the acquisition (2020-2021). Seven financial ratios were analyzed across a five-year timeline (2017–2021), supported by descriptive analysis and the Wilcoxon Signed-Rank Test. The findings show initial declines due to pandemic-related disruptions but strong recovery in 2021 as BCA strengthened its digital ecosystem. Efficiency ratios indicated a shift to digital banking operations, while leverage remained stable. The results indicate that the profitability and activity ratios increased significantly after the acquisition, while the liquidity and solvency ratios remained relatively stable. These findings suggest that the synergistic benefits of the acquisition have not yet been fully realized in the short term and may require a longer period to produce a significant impact on BCA’s overall financial performance. The year 2019 is excluded from the analysis as it represents the transition period of the acquisition process.

The Impact of MSME Empowerment and Financial Inclusion on Poverty Reduction in South Palu

2025-12-04T10:07:19+00:00

This study aims to analyze the extent to which the empowerment of Micro, Small, and Medium Enterprises (MSMEs) and financial inclusion influence poverty reduction in Palu City. MSME empowerment (X1) is seen as a key element in creating jobs, increasing community income, and strengthening the local economy. On the other hand, financial inclusion (X2) also plays a crucial role in opening access to formal financial services that can encourage productive economic activity. This study used a quantitative method by questionnaires distribution to 34 MSME actors in South Palu District who were selected through purposive sampling, specifically those who had participated in training programs or seminars organized by the government. The data were analyzed using multiple linear regression with the help of SPSS to test the effect of MSME Empowerment (X1) and Financial Inclusion (X2) on Poverty Reduction (Y). The results show that both independent variables explain about 67.5% of the variation simultaneously affect Poverty Reduction (Y). In partially, only Financial Inclusion (X2) is proven to have a significant effect, while MSME Empowerment (X1) requires other supporting components in order to have a significant impact on Poverty Reduction (Y).

Green Innovation and Brand Image Influences on Customer Satisfaction in Palu City MSMEs’ Transformation

2025-12-04T12:16:28+00:00

This study aims to analyze the effect of green innovation and brand image on the satisfaction of MSME customers in Palu City. Changes in consumer preferences, which increasingly focus on sustainability practices and brand reputation, make these two factors important in shaping the consumption experience. This study was conducted in Palu City, involving 95 respondents who had purchased local MSME products. Data were collected using a Likert scale questionnaire and analyzed using descriptive statistics and multiple linear regression to test the partial and simultaneous effects between variables. The results show that green innovation and brand image simultaneously have a significant effect on customer satisfaction (F = 64.183; p < 0.001). Partially, green innovation has a positive and significant effect on customer satisfaction (? = 0.206; p = 0.033), although its effect is relatively lower than that of brand image. Brand image proved to be the most dominant variable in influencing customer satisfaction (? = 0.603; p < 0.001), indicating that consumers place more emphasis on aspects of reputation, trust, and positive perceptions of the brand. This research model is able to explain 58.3% of the variation in customer satisfaction among MSMEs in Palu City. The limitations of this study lie in the relatively small sample size and the dominance of respondents from the younger age group, so the results do not fully represent all segments of MSME consumers. This research model is able to explain 58.3% of the variation in customer satisfaction among MSMEs in Palu City. The limitations of this study lie in the relatively small sample size and the dominance of respondents from the younger age group, so the results do not fully represent all segments of MSME consumers. Therefore, further research is recommended to expand the number and characteristics of respondents and add other variables, such as service quality or digital experience, to gain a more comprehensive understanding of the factors that influence MSME customer satisfaction.

The Influence of Brand Ambassador and Brand Image on Skintific Skincare Purchase Decisions in Gen Z Management Study Program, University of Sumatera Utara

2025-12-04T15:07:56+00:00

This study aims to determine the influence of brand ambassadors and brand image on purchasing decisions for Skintific skincare among Gen Z students at the Management Study Program, University of Sumatera Utara. The sample in this study used purposive sampling consisting of 100 respondents who use Skintific. The data analysis techniques used were descriptive analysis and statistical analysis, with data collected through questionnaires. The results of the study show that the influence of brand ambassadors and brand image simultaneously has a significant effect on purchasing decisions with an F-count value of 81.314> F-table value of 3090. The test conducted shows that brand ambassadors and brand image partially have a positive and significant effect on purchasing decisions. The Adjusted R Square value obtained from testing the coefficient of determination (R) on purchasing decisions was 0.619, meaning that 61.9% can be explained by brand ambassadors and brand image, while the remaining 38.1% can be explained by other factors not examined in this study.

The Influence of Promotions, Facilities, and Tourist Experiences on Interest in Revisiting Svarga Simelir Tourist Attractions in Langkat Regency

2025-12-04T15:16:56+00:00

This research aims to determine the influence of promotion, facility and tourist experience on revisit intention at the Svarga Simelir tourist attraction in Langkat Regency. The sample in this study used purposive sampling consisting of 100 respondents who had visited the Svarga Simelir tourist attraction in Langkat Regency. The data analysis techniques used were descriptive analysis techniques and statistical analysis techniques. Data collection methods were through interviews, questionnaires and documentation studies. The research results show that the influence of promotion, facility, and tourist experience simultaneously has a significant effect on revisit intention with a value of Fcount 120.742> Ftable value 2.70. The tests carried out show that promotion, facility, and tourist experience partially have a positive and significant effect on revisit intention. The Adjusted R Square value obtained from the results of testing the Determinant Coefficient (R2) on revisit intention is 0.784, meaning that 78,4% can be explained by promotion, facility, and tourist experience. Meanwhile, the remaining 21,6% can be explained by other factors not examined in this study.

The Role of Emotional Intelligence and Self-Leadership on Student Resilience during Institutional Transformation in the Faculty of Economics and Business, Tadulako University

2025-12-04T15:19:54+00:00

This study examines the effects of emotional intelligence and self-leadership on academic resilience among students during periods of institutional change at the Faculty of Economics and Business, Tadulako University. Continuous changes in educational systems, institutional policies, and campus environments necessitate that students develop resilience to sustain their academic performance and overall well-being. Despite the recognized importance of psychological adaptability, there remains a gap in understanding how specific internal mechanisms buffer the stress of rapid organizational restructuring. A quantitative research design was employed, utilizing a Likert-scale questionnaire distributed to active undergraduate students. The questionnaire was developed based on established theoretical frameworks to ensure accurate measurement of the variables. Respondents were selected through purposive sampling, specifically targeting students from the 2022–2025 cohorts who have directly experienced the process of institutional transformation. Data were analyzed using multiple regression analysis to investigate the direct and combined effects of Emotional Intelligence (X1) and Self-Leadership (X2) on Student Resilience (Y). The findings indicate that both variables significantly predict student resilience. These results offer critical insights for university administrators and educational policymakers, suggesting that integrating psychological support frameworks into change management strategies is essential for fostering student adaptability and institutional stability.

The Role of Student Financial Literacy in Moderating the Impact of FOMO on Impulsive Purchasing: A Case Study of Students at the Faculty of Economics and Business, Tadulako University

2025-12-20T05:55:29+00:00

This study aims to examine the effect of Fear of Missing Out (FOMO) on impulsive buying behaviour among students of the Faculty of Economics and Business, Tadulako University, and to analyze the role of financial literacy as a moderating variable in this relationship. The independent variable in this study is FOMO, while the dependent variable is impulsive buying. Financial literacy acts as a moderating variable and is measured through several main dimensions, namely financial knowledge, financial attitude, and financial decision-making ability. FOMO is measured based on the indicators of need to belong and need for popularity. Meanwhile, impulsive buying is evaluated through the Cognitive and Affective dimensions. This study uses a quantitative approach with purposive sampling techniques, focusing on students in the 2023–2025 period. Data collection was carried out by distributing a Likert scale-based questionnaire to students of the Faculty of Economics and Business, Tadulako University. Data analysis was performed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through the WarpPLS 7.0 application to test the measurement model and structural model. The results of the study indicate that FOMO has an impact on impulsive buying. In addition, the results also show that financial literacy can moderate the impact of FOMO on impulsive buying. The results of the measurement model evaluation show that all constructs meet the reliability and validity criteria, with Composite Reliability and Cronbach's alpha values above 0.70, respectively. Discriminant validity testing also shows that all constructs have adequate conceptual differences. The model feasibility evaluation shows that the Average Path Coefficient (APC), Average R-square (ARS), and Average Adjusted R-square (AARS) values are significant at the p < 0.001 level, and the AVIF and AFVIF values are below the required limit, indicating that the research model is fit and free from multicollinearity issues. The ARS value of 0.576 indicates that the model is able to explain 57.6% of the variation in the endogenous variable, so that the explanatory power of the model is in the moderate to strong category.

Effects of E-Wallets and Financial Literacy on Consumptive Behavior: Self-Control Moderation in Jombang Students

2025-12-27T05:05:48+00:00

The rapid development of financial technology, particularly the use of electronic wallets (e-wallets), has shifted transaction patterns from cash-based systems to more practical and efficient cashless methods. While e-wallets enhance transactional convenience, their use may also encourage consumptive behavior, especially among university students. This study aims to examine the effects of e-wallet usage and financial literacy on consumptive behavior, with self-control as a moderating variable, among accounting students at ITEBIS PGRI Dewantara Jombang. The research adopts a quantitative approach using a survey method involving 166 respondents selected through simple random sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The findings indicate that e-wallet usage has a positive and significant effect on consumptive behavior. Financial literacy also shows a positive and significant effect on consumptive behavior, suggesting that in the context of digital payments, higher levels of financial literacy may increase individuals’ confidence and perceived control in conducting transactions, thereby stimulating consumption intensity. Furthermore, self-control is found to moderate the relationship between financial literacy and consumptive behavior, but it does not moderate the effect of e-wallet usage on consumptive behavior. These results imply that the convenience and inherent characteristics of digital payments through e-wallets continue to drive consumption, even among individuals with a high level of self-control.

Development of a Mobile-Based Educational Fund Management Information System at MIS Azrina

2025-12-27T10:25:17+00:00

Submitted: 27/12/2025; Accepted: 07/01/2026; Published: 22/01/2026

Abstract?The management of educational funds in schools requires high administrative accuracy and clear accountability to ensure transparency and accountability. Based on observations conducted at MIS Azrina, the management of educational funds derived from tuition fees and other educational contributions is still carried out manually, particularly in the processes of recording and data processing. This condition may lead to recording errors, delays in financial reporting, and limited access to financial information for school administrators and parents. This study aims to develop a mobile-based Educational Fund Management Information System as a solution to these issues. The system was developed using the System Development Life Cycle (SDLC) framework with the Waterfall model, which consists of requirements analysis, system design, implementation, testing, and maintenance stages. A mixed-methods approach was applied during the requirements assessment phase, employing qualitative methods through interviews and observations, as well as quantitative methods through questionnaire distribution to 25 respondents, including the principal, administrative staff, teachers, and parents. Data analysis was conducted using descriptive analysis. The results indicate that 62% of respondents strongly agreed and 30% agreed regarding the ease of access to financial information, while the transparency aspect received 70% strongly agree and 25% agree responses. In addition, the ease of report generation achieved a combined strong agreement and agreement rate of 93%, and data security was positively evaluated with a total agreement rate of 85%. These findings demonstrate that the mobile-based system is effective in improving efficiency, transparency, and accountability in the management of educational funds at MIS Azrina.

The Effect of Financial Risk Disclosure on Firm Value Moderated by Corporate Governance on the IDX 2022-2024

2025-12-29T11:47:37+00:00

This study aims to analyze the effect of financial risk disclosure on firm value, with corporate governance as a moderating variable, in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2022–2024 period. The research approach used was quantitative, with secondary data in the form of company annual reports. The study sample consisted of 35 companies over three years of observation, resulting in 105 observations. Financial risk disclosure was measured using the Financial Risk Disclosure Index (FRDI), firm value was proxied by Tobin's Q, and corporate governance was measured using the independent commissioner indicator. Data analysis was performed using multiple linear regression and Moderated Regression Analysis (MRA), after first fulfilling the classical assumption test. The results showed that financial risk disclosure had a positive and significant effect on firm value. Furthermore, corporate governance was proven to have a positive effect on firm value and was able to strengthen the relationship between financial risk disclosure and firm value. These findings support signaling and agency theory, which state that risk transparency and good corporate governance can increase investor confidence and firm value. This research provides practical implications for company management to improve the quality of risk disclosure and strengthen the implementation of corporate governance to maximize company value in the Indonesian capital market.

Effect of Accounting Information System and E-Commerce on Profitability at SME Center Jombang

2025-12-30T03:27:05+00:00

The rapid development of digital technology has encouraged micro, small, and medium enterprises (SMEs) to adopt Accounting Information Systems (AIS) and E-Commerce to improve business performance, particularly profitability. This study aims to examine the effect of Accounting Information System implementation and E-Commerce adoption on perceived profitability of culinary SMEs located at the Ahmad Dahlan SME Center, Jombang Regency. The research employs a quantitative approach, with primary data collected through questionnaires distributed to 56 SME owners selected using purposive sampling. Data analysis was conducted using descriptive statistics and multiple linear regression, supported by classical assumption tests. The empirical results indicate that Accounting Information Systems have a positive and significant effect on perceived profitability (? = 0.377, t = 3.371, p < 0.05). Similarly, E-Commerce adoption shows a positive and significant influence on perceived profitability (? = 0.422, t = 3.771, p < 0.05). The simultaneous test further confirms that AIS and E-Commerce jointly have a significant effect on perceived profitability (F = 22.224, Sig. = 0.000). The coefficient of determination (R²) reveals that the two independent variables explain 43.6% of the variation in perceived profitability, while the remaining variance is influenced by other factors not examined in this study. These findings emphasize the strategic role of AIS implementation and E-Commerce utilization in improving the profitability of culinary SMEs.

Herding and Overconfidence Bias in Retail Investors’ Investment Decision Making From A Behavioral Finance Perspective

2025-12-30T07:39:57+00:00

This study aims to explore the stock investment decision-making behavior of individual retail investors from a behavioral finance perspective, with a particular focus on herding bias and overconfidence bias. The research was conducted among individual retail investors in the Indonesian capital market who actively use digital investment platforms and participate in investment communities. A qualitative research approach was employed, utilizing in-depth interviews with ten respondents selected through purposive sampling. Data analysis was carried out systematically through the stages of data reduction, data display, and conclusion drawing. The findings reveal that retail investors’ investment decision-making processes are not entirely based on rational considerations and comprehensive analysis. Herding bias emerges when investors tend to follow majority decisions, community recommendations, and market trends due to limited time and information, as well as social pressures such as fear of missing out (FOMO). In addition, overconfidence bias is reflected in investors’ excessive confidence in their own analytical abilities, particularly after experiencing past investment gains, which leads them to underestimate or ignore the inherent risks associated with investment decisions. Importantly, the results indicate that these two biases interact dynamically: investors who engage in herding behavior and subsequently experience investment gains tend to attribute the success to their own market intuition or analytical skills, thereby reinforcing overconfidence. Conversely, overconfidence in one’s perceived ability to identify “correct” market trends encourages investors to rely more heavily on crowd behavior, assuming that following popular trends confirms their personal judgment. This study provides empirical contributions to the behavioral finance literature and serves as a foundation for enhancing financial literacy and managing behavioral biases in stock investment decision-making.

The Influence of Human Resource Competencies, Accounting Information System, and Internal Control Systems on The Quality of Financial Reports at Community Health Centers in Jombang Regency

2025-12-30T08:46:13+00:00

This study aims to analyze the human resource competencies, accounting information systems, and internal control systems on the quality of financial reports in community health centers (Puskesmas) throughout Jombang Regency. Financial report quality is a crucial aspect in achieving accountability and transparency in public sector financial management, in accordance with Government Regulation Number 71 of 2010 concerning Government Accounting Standards. This study employed a quantitative approach with a survey method. The study population included all employees involved in financial management and reporting at 34 community health centers (Puskesmas) throughout Jombang Regency, with 68 respondents selected using a census technique. Data were collected through questionnaires and analyzed using multiple linear regression after undergoing data quality testing and classical assumption testing. The results indicate that human resources partially have a positive and significant effect on financial report quality, with a significance value of 0.012 (<0.05). The internal control system also has a positive and significant effect, with a significance value of 0.001 (<0.05), and is the most dominant variable. Meanwhile, the accounting information system did not significantly impact the quality of financial reports, with a significance value of 0.902 (>0.05). Simultaneously, all three independent variables influenced the quality of financial reports. The coefficient of determination (R²) of 0.649 indicates that human resources, accounting information systems, and internal control systems explained 64.9% of the variation in financial report quality. The results of this study confirm that improving the quality of Community Health Center financial reports is largely determined by the competence of human resources and the effectiveness of internal control systems.

The Influence of Good Corporate Governance Index on Company Value with Financial Performance as a Mediating Variable

2025-12-30T08:46:16+00:00

This study examines the effect of Good Corporate Governance (GCG), measured using a composite GCG Index, on firm value with financial performance proxied by Return on Assets (ROA) as a mediating variable. The research focuses on food and beverage manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period, using 228 firm-year observations derived from 76 companies over three years. Secondary data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, and path analysis. The results indicate that GCG has a negative and significant effect on ROA, suggesting that higher governance compliance may increase administrative and monitoring costs that temporarily suppress profitability, particularly during periods of inflationary pressure. Furthermore, ROA has a positive and significant effect on firm value, while GCG shows a negative but insignificant direct effect on firm value. Path analysis confirms that ROA fully mediates the relationship between GCG and firm value. These findings imply that GCG implementation does not directly enhance market valuation unless it first improves a firm’s fundamental financial performance. The study contributes to governance literature by highlighting the short-term cost implications of GCG compliance in emerging markets.

Application of Budgeting and Variance Analysis in Controlling Construction Project Costs at CV Rinjani

2025-12-31T03:33:24+00:00

This study examines the application of budgeting and variance analysis in controlling construction project costs at CV Rinjani. This research was conducted using a qualitative descriptive approach through interviews and documentation with management personnel involved in budgeting and cost monitoring. The results show that the budgeting process is carried out through the preparation of the Bill of Quantity (RAB), followed by routine monitoring of costs during project implementation. Variance analysis is used to compare budgeted and actual costs. The findings reveal that the largest variances generally occur in material costs, which are mainly caused by fluctuations in market prices and inefficiencies in material usage at project sites. Labor cost variances also appear, although they are relatively smaller and primarily related to delays in project schedules. To respond these deviations, management revises budgets when necessary, negotiates suppliers, and strengthens supervision material usage. Budgeting and variance analysis help company detect deviations earlier and support decision-making, although effectiveness still limited manual documentation processes.

Analysis of the Difference in Returns and Risks of Technology Sector Stocks on the Stock Exchanges of ASEAN Countries-6

2026-01-01T02:04:54+00:00

This study analyzes the differences in the return performance and risk level of technology sector stocks in six Southeast Asian (ASEAN-6) stock exchanges, namely Indonesia, Singapore, Malaysia, Thailand, Vietnam, and the Philippines, during the 2020–2024 period. The technology sector was chosen for its high volatility and its crucial role in the transformation of the regional digital economy. Using a comparative quantitative approach and purposive sampling method, this study analyzed 60 technology companies based on annual stock price data. Returns and risks are calculated in local currencies, reflecting the performance of the domestic market. Due to the abnormal distribution of data, a non-parametric Kruskal–Wallis test is used. The results showed a statistically significant difference in stock returns (p = 0.001), with Vietnam having the highest average rating, reflecting the rapid development of digital infrastructure and strong government support for the digital economy. Significant differences in stock risk were also identified (p = 0.016), with the Philippines exhibiting the highest risk volatility, indicating higher exposure to market inefficiencies and structural constraints. These findings highlight the heterogeneity of the performance of technology stocks across ASEAN-6 and emphasize the importance of cross-border diversification strategies for investors.

The Effect of Sustainability Report and Profitability on Company Value in Manufacturing Companies Listed on the Indonesia Stock Exchange for the 2022-2024 Period

2026-01-01T02:11:39+00:00

This study aims to analyze and empirically test the influence of sustainability report and profitability to the value of companies in the manufacturing sector listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The phenomenon of increasing adoption of sustainability reports reaching 94% by 2024 (IDX, 2024, n.d.) and the existence of POJK regulation Number 60/POJK.04/2017 is the background for the importance of transparency in environmental, social, and governance (ESG) aspects in influencing company value. The research method used is quantitative with a causal associative approach. The research population includes all manufacturing companies in the IDX as many as 242 companies, with a sampling technique using purposive sampling which produces 151 companies as the final sample (a total of 453 observations over 3 years). Variable sustainability report measured using the GRI disclosure index, profitability is measured by Return on Assets (ROA), and company value is measured by Tobin's Q ratio. The results of the study show that profitability has a positive and significant effect on the company's value, which indicates that the company's ability to generate profits is still the main consideration for investors. Meanwhile, sustainability reports do not show a significant influence on company value, which indicates that sustainability disclosure has not been fully a dominant factor in the formation of a company's market value. This finding implies that financial performance is still more appreciated by the market than non-financial disclosures in the context of the Indonesian capital market.

Leverage Moderator of Carbon Emission Disclosure, Corporate Social Responsibility, and Firm Size on Profitability

2026-01-01T10:53:33+00:00

This study examines the effect of Carbon Emission Disclosure, Corporate Social Responsibility, and firm size on profitability, with leverage as a moderating variable, in manufacturing companies listed on the Indonesia Stock Exchange during the 2022-2024 period. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports, resulting in 153 firm-year observations selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA) with IBM SPSS. The results show that Carbon Emission Disclosure and Corporate Social Responsibility have a positive and significant effect on profitability, while firm size has no significant effect. Leverage does not moderate the relationship between Carbon Emission Disclosure and firm size on profitability; however, leverage weakens the relationship between Corporate Social Responsibility and profitability. This finding is consistent with Trade-off Theory, which suggests that high leverage increases fixed financial obligations such as interest payments, thereby limiting a firm’s financial flexibility to maximize the economic benefits of CSR activities. These results provide insights into how sustainability disclosure and capital structure interact in influencing corporate profitability.

The Effect of Operating Efficiency, Leverage, and ESG on Stock Prices with Profitability as an Intervening Variable

2026-01-01T12:47:33+00:00

This study aims to examine the effect of operational efficiency, leverage, and sustainability performance on stock prices with profitability as an intervening variable. Operational efficiency is proxied by Total Asset Turnover (TATO), leverage by Debt to Equity Ratio (DER), sustainability performance by ESG Score, profitability by Return on Assets (ROA), and stock price as the dependent variable. The research object consists of companies listed in the IDX ESG Leaders index during the 2021–2024 period. This study employs a quantitative approach using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that TATO and ESG Score have a positive and significant effect on stock prices, while DER has a negative and significant effect on stock prices. Furthermore, TATO has a positive and significant effect on ROA, whereas DER has a negative and significant effect on ROA. However, ESG Score does not have a significant effect on ROA. Profitability, as measured by ROA, is proven to have a positive and significant effect on stock prices. The indirect effect analysis shows that ROA mediates the relationship between TATO and stock prices as well as between DER and stock prices, indicating a partial mediation effect, as both TATO and DER retain significant direct effects on stock prices alongside their indirect effects through ROA, but does not mediate the effect of ESG Score on stock prices. These findings suggest that the capital market responds to operational efficiency and capital structure through improved profitability, consistent with signaling theory and agency theory. Meanwhile, corporate sustainability performance is perceived as a non financial signal that directly affects stock prices but has not yet contributed to short-term financial performance.

Sustainability Disclosure Moderating Capital Structure, Sales Growth, and Asset Turnover on Profitability

2026-01-01T15:37:42+00:00

This study aims to examine the effect of capital structure, sales growth, and asset turnover on profitability, as well as the moderating role of sustainability disclosure in manufacturing companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 49 manufacturing companies selected through purposive sampling, resulting in 147 firm-year observations. Data analysis was conducted using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS software. The results show that capital structure, sales growth, and asset turnover have a positive effect on profitability. Furthermore, sustainability disclosure strengthens the positive effect of capital structure and asset turnover on profitability, indicating that higher transparency in sustainability reporting enhances the effectiveness of leverage and asset utilization in generating profits. However, sustainability disclosure does not moderate the relationship between sales growth and profitability. These findings indicate that effective financial management and efficient asset utilization are important determinants of profitability, while sustainability disclosure plays a strategic role in reinforcing certain financial relationships in manufacturing firms.

The Effect of CSR on Financial Performance with Institutional Ownership as a Moderating Variable

2026-01-02T05:00:54+00:00

This study examines the effect of Corporate Social Responsibility (CSR) on the financial performance of manufacturing companies listed on the Indonesia Stock Exchange, with institutional ownership as a moderating variable. The population consists of 235 manufacturing companies; however, the final sample comprises 32 companies observed over the 2021–2024 period due to incomplete sustainability disclosures, inconsistent institutional ownership data, and persistent negative profitability. Financial performance is measured using Return on Assets (ROA) to represent accounting-based performance reflecting operational efficiency. This study employs a quantitative approach using panel data regression and Moderated Regression Analysis (MRA). The results indicate that CSR has a negative and significant effect on ROA, while institutional ownership does not significantly moderate the relationship between CSR and financial performance. These findings suggest that CSR practices in Indonesian manufacturing firms have not yet been fully integrated into efficiency-oriented business strategies. This study contributes to the literature on CSR and corporate governance by providing empirical evidence from an emerging market context during the post-pandemic period.

The Effect of Liquidity Risk and Credit Risk on Profitability with Capital Adequacy Moderation of Commercial Banks on the IDX 2023-2024

2026-01-02T11:29:44+00:00

This study examines the effect of liquidity risk (LDR) and credit risk (NPL) on profitability (ROA) with capital adequacy ratio (CAR) as a moderating variable in 40 commercial banks listed on the Indonesia Stock Exchange (IDX) for the 2023-2024 period (80 observations). Using a quantitative approach with secondary data from IDX financial reports, the analysis was conducted through multiple linear regression and Moderated Regression Analysis (MRA) in SPSS after the classical assumption test was met (normality p=0.096, VIF<10, DW=1.873). The results show that LDR has no significant effect on ROA (sig=0.886>0.05), while NPL has a significant negative effect (sig=0.000<0.05, ?=-0.333). CAR has no direct effect (sig=0.732>0.05) and fails to moderate the LDR-ROA (sig=0.094>0.05) or NPL-ROA (sig=0.275>0.05) relationships, likely due to high and homogeneous CAR levels across IDX banks (average >14-16%, exceeding OJK minimum), rendering it ineffective as a differentiating buffer. The MRA model explains 80.7% of the variation in ROA (Adjusted R²=0.807), confirming H2 but rejecting H1, H3, and H4. This finding is consistent with Haffizah & Patrisia (2025) and Lestaluhu & Siaila (2023) for LDR and Nguyen (2023) for NPL, filling the literature gap with the latest IDX data emphasizing NPL mitigation priority amidst optimal liquidity and adequate CAR.

The Influence of Transparency, Accountability, and Participation on Satisfaction with Public Administration Services in Bareng District

2026-01-03T06:23:19+00:00

Public services in subdistricts represent frontline government interaction with citizens, yet persistent issues like unclear civil registration procedures, opaque costs/timelines, and low evaluation participation in Bareng Subdistrict, Jombang Regency, undermine satisfaction despite good governance principles of transparency, accountability, and participation being theoretically vital (Badan Pusat Statistik Kabupaten Jombang, 2025). This study analyzes their effects on public satisfaction using a quantitative explanatory approach with 100 respondents surveyed via five-point Likert-scale questionnaires processed through SPSS multiple linear regression. Instruments proved valid (r > 0.195, df=98) and reliable (Cronbach's ? = 0.804–0.909), satisfying classical assumptions including normality (Kolmogorov-Smirnov p=0.126), no heteroscedasticity (Glejser p>0.05), no multicollinearity (VIF<10), and no autocorrelation (Durbin-Watson=2.192). Results confirm all hypotheses: transparency (?=0.301, t=3.845, p<0.001), accountability (?=0.314, t=3.633, p<0.001), and participation (?=0.325, t=4.046, p<0.001) positively and significantly influence satisfaction, yielding Y = 6.870 + 0.199X1 + 0.241X2 + 0.269X3 (Adjusted R²=0.522, explaining 52.2% variance). Participation exerted the strongest effect, aligning with and extending good governance theory in Indonesian contexts by prioritizing citizen outcomes over agency performance. Findings recommend transparency dashboards, accountability audits, and digital participation platforms for Bareng officials to address procedural gaps, with Jombang Regency scaling these for bureaucratic trust-building; future research should incorporate digital infrastructure to explain remaining 47.8% variance.

The Effect of Operational Efficiency, Credit Risk, and Revenue Diversification on the Profitability of Commercial Banks

2026-01-03T09:27:41+00:00

This study aims to analyze the effect of operational efficiency, credit risk, and income diversification on the profitability of conventional commercial banks listed on the Indonesia Stock Exchange (IDX) for the period 2022–2024. Profitability is measured using Return on Assets (ROA), while operational efficiency is proxied by Total Asset Turnover (TATO), credit risk by Gross Non-Performing Loans (NPL), and income diversification by Fee-Based Income (FBI). This study uses a quantitative approach with a causal associative method. The data used is secondary data in the form of annual bank financial reports obtained from the official websites of the IDX and the Financial Services Authority. The sampling technique was carried out using purposive sampling, resulting in 105 observations during the research period. Data analysis was performed using multiple linear regression with the help of SPSS version 23 software, accompanied by classical assumption tests, partial tests (t-tests), and determination coefficients. The results showed that, partially, operational efficiency (t = 2.728, p = 0.008) and income diversification (t = 4.064, p = 0.000) had a positive and significant effect on profitability, while credit risk (t = -7.393, p = 0.000) had a negative and significant effect on profitability. The regression model demonstrates strong explanatory power with an Adjusted R-Square of 0.586, indicating that 58.6% of the variation in bank profitability can be explained by the three independent variables. These findings indicate that banks' ability to manage assets efficiently, maintain credit quality, and develop non-interest income are important factors in improving the profitability of conventional commercial banks amid the dynamics of economic recovery.

The effect of CSR and Leverage on Financial Performance with Firm Size Moderation

2026-01-03T12:09:02+00:00

This study examines the effect of Corporate Social Responsibility (CSR) and leverage on financial performance, with firm size as a moderating variable, in food and beverage sub-sector companies listed on the Indonesia Stock Exchange (IDX) during the 2023–2024 period. This research is conducted to address inconsistencies in previous findings regarding the financial consequences of CSR implementation and leverage decisions. The population consists of 95 listed companies, of which 65 companies were selected through purposive sampling, resulting in 130 firm-year observations. CSR is measured using the Corporate Social Disclosure Index (CSDI), leverage is proxied by the Debt to Equity Ratio (DER), financial performance is measured by Return on Assets (ROA), and firm size is measured using the natural logarithm of total assets. Data were analyzed using multiple linear regression and Moderating Regression Analysis (MRA) with SPSS. Prior to hypothesis testing, classical assumption tests were conducted, including normality, multicollinearity, heteroscedasticity, and autocorrelation tests. Hypothesis testing employed the t-test, while the coefficient of determination (R²) was used to assess the explanatory power of the model. The results indicate that CSR has a negative but insignificant effect on financial performance, whereas leverage has a negative and significant effect. Firm size significantly moderates the relationship between CSR and financial performance, but does not moderate the leverage and financial performance.

Analysis of Accounting Understanding and Financial Literacy on the Sustainability of MSME Businesses

2026-01-03T12:17:50+00:00

This study aims to analyze the influence of EMKM accounting understanding and financial literacy on the sustainability of MSME businesses in Jombang Regency. MSMEs play a vital role in regional economic development; however, their sustainability is often constrained by weak financial management and limited accounting practices. This research adopts a quantitative associative approach using primary data collected through questionnaires distributed to 100 MSME actors in the agribusiness sector who have operated for at least two years. The data were analyzed using multiple linear regression, supported by validity, reliability, and classical assumption tests. The results indicate that EMKM accounting understanding has a positive and significant effect on MSME business sustainability, with a t-statistic value of 3.709 and a significance level of 0.000. Similarly, financial literacy shows a stronger positive and significant effect, with a t-statistic of 6.244 and a significance value of 0.000. The Adjusted R Square value of 0.874 demonstrates that both independent variables simultaneously explain 87.4% of the variation in MSME business sustainability. These findings confirm that improving accounting understanding and financial literacy is essential for enhancing MSME sustainability, with financial literacy playing a more dominant role. This study provides empirical evidence to support MSME development policies focused on strengthening financial capability and accounting competence.

The Effect Of Financial Performance On Company Value With Sustainability Reporting As Mediating Variable ( An Empirical Study On Manufacturing Companies Listed On The IDX In 2021-2024)

2026-01-03T12:26:48+00:00

This study aims to analyze the influence of financial performance on company value by reporting sustainability as a mediating variable in manufacturing companies in the Food and Beverage sub-sector listed on the Indonesia Stock Exchange during the period 2021–2024. This study uses a quantitative approach with secondary data obtained from annual reports and company sustainability reports, with a sample of 34 companies selected through the purposive sampling method so that 136 observations were obtained. Financial performance is measured using Return on Assets (ROA), company value is proxied by Price to Book Value (PBV), and sustainability reporting is measured using the Sustainability Reporting Disclosure Index (SRDI). The analysis methods used include simple linear regression, multiple linear regression, and mediated analysis with the help of SPSS software. The results of the study show that financial performance has a positive and significant effect on the company's value, as well as a positive and significant effect on sustainability reporting even with a relatively low contribution. In addition, sustainability reporting has been shown to have a positive and significant effect on company value and is able to mediate the relationship between financial performance and company value. Since the direct influence of financial performance on the company's value remains significant after sustainability reporting is included as a mediating variable, it can be concluded that sustainability reporting acts as a partial mediation. These findings suggest that the increase in a company's value is not only determined by financial performance, but is also reinforced by the quality of the company's sustainability reporting disclosures.

The Influence of Service Quality and Digital Literacy on Customer Engagement at Limi Stuff in Palu

2026-01-04T07:08:36+00:00

This study analyzes the influence of service quality and digital literacy on customer engagement at Limi Stuff in Palu City. Optimizing the quality of interaction and utilization of digital channels is the key to the sustainability of modern retail. A quantitative approach was used with 50 respondents who are active customers and have used digital services when making transactions. Service Quality is measured through five dimensions of SERVQUAL (tangible, reliability, responsiveness, assurance, empathy); Digital Literacy includes the ability to access, understand, and manage digital information safely and effectively; while Customer Engagement is measured through cognitive, affective, and behavioral dimensions. The reliability of the instrument is very high (?X1 = 0.973; ?X2 = 0.849; ?Y = 0.960). The regression results show that Service Quality has a positive and significant effect on Customer Engagement (B = 1.091; t = 16.082; p < 0.001), while Digital Literacy has a negative but significant effect (B = -0.329; t = -2.667; p = 0.010). The negative effect arises because higher digital literacy makes customers more critical toward inconsistent content quality and security gaps in digital channels, leading to more selective rather than emotionally over-involved engagement. Simultaneously, both variables explain 90.2% of the variation in customer engagement (R² = 0.902; F = 216.514; p < 0.001). The findings confirm that service quality is the most dominant factor in increasing customer interaction, so improving service standards should be a priority to strengthen engagement in Limi Stuff's digital marketing.

The Influence of Corporate Social Responsibility and Green Organizational Culture on Environmental Performance

2026-01-04T11:25:37+00:00

This study examines the influence of Corporate Social Responsibility (CSR) and Green Organizational Culture (GOC) on Environmental Performance in food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. The study is motivated by increasing environmental pressure, stricter regulations, and sustainability demands that require companies to manage their environmental impacts more effectively. A descriptive quantitative approach was employed using purposive sampling, involving 20 companies observed over four years, resulting in 80 observation units. Secondary data were obtained from sustainability reports, annual reports, and Corporate Performance Rating Program in Environmental Management (PROPER) ratings. The data were analyzed using multiple linear regression with SPSS version 25.0. Classical assumption tests were conducted to ensure the robustness of the regression results despite the clustered structure of the data. The results indicate that CSR has a significant but negative effect on Environmental Performance, suggesting that higher CSR disclosure is associated with lower PROPER ratings. This finding implies that CSR practices tend to be disclosure-oriented and are not yet aligned with the technical environmental requirements assessed by PROPER, potentially reflecting symbolic reporting behavior. Meanwhile, Green Organizational Culture does not have a significant effect on Environmental Performance, indicating that green values have not been effectively translated into measurable technical compliance. These findings suggest that improving environmental performance requires concrete technical actions, integrated environmental management systems, and alignment between sustainability reporting and PROPER indicators.

Differences in Share Prices, Rupiah Exchange Rates, Export Volumes Before and After Trump's Tariff Announcement

2026-01-05T03:50:19+00:00

US trade policy has the potential to cause volatility in the financial markets of developing countries, including Indonesia, through changes in import policy that affect market sentiment and macroeconomic stability. This study aims to analyse differences in stock prices, rupiah exchange rates, and export volumes before and after Trump's tariff announcement on 2 April 2025, focusing on companies in the IDX30 index. The research approach used is quantitative with a comparative method to compare data before and after the event. The data analysis technique uses a paired sample t-test. The results show that there were no differences in stock prices, rupiah exchange rates, and export volumes before and after Trump's tariff announcement. These findings indicate that Trump's tariff announcement did not have a significant impact on the stock prices of companies in the IDX30 index, and that the rupiah exchange rate and export volumes tended to remain stable after the announcement. These results show that Indonesia's capital market and macroeconomic variables are able to maintain stability in the face of international trade policy dynamics. This study contributes to the development of an understanding of the transmission mechanism of international tariff policy impacts on the Indonesian economy.

The Effect of ESG and Financial Performance on Company Value with Analyst Coverage as a Moderator

2026-01-05T03:50:19+00:00

The value of manufacturing companies listed on the IDX continues to fluctuate despite improvements in Environmental, Social, Governance practices, financial performance. This condition indicates uncertainty regarding the effectiveness of ESG, financial performance in enhancing firm value. This study aims to examine the effect of ESG, financial performance on firm value, analyst coverage as a moderating in manufacturing companies listed on the IDX during the 2023–2024 period. The study employs a quantitative approach using secondary data. The population consists of 201 manufacturing companies, while the sample comprises 55 firms selected through purposive sampling, limited to companies with complete ESG scores, financial data, analyst coverage information during the observation period. ESG measured using ESG scores from LSEG ESG Refinitiv, financial performance is proxied ROA , firm value measured using PBV, analyst coverage measured by the number of analysts issuing recommendations. Data analysis techniques include classical assumption tests, Moderated Regression Analysis, t-tests. The results indicate that both ESG, financial performance have a significant positive effect on firm value Analyst coverage strengthens the relationship between financial performance and firm value, but does not consistently moderate the relationship between ESG and firm value. These findings suggest the market is more responsive to quantitative financial metrics than nonfinancial ESG information. This study contributes empirically to the literature on ESG, financial performance, firm value, and provides practical implications for corporate management, investors, stakeholders in investment decisionmaking.

Digitalization and Adoption of Islamic FinTech: Bibliometric Literature Mapping Using VOSviewer

2026-01-07T12:24:12+00:00

Islamic FinTech has emerged as a result of integrating Sharia precepts with financial innovation through digital technology. Using a bibliometric analysis with VOSviewer and a PRISMA-guided systematic literature review of 56 publications indexed in Scopus and Web of Science, this study charts the evolution of Islamic FinTech research published between 2020 and 2025. Adoption studies focusing on trust, religiosity, and Sharia compliance; technological advancements like blockchain and artificial intelligence for zakat and waqf management; regulatory and governance challenges, specifically cybersecurity gaps and Sharia compliance; and financial inclusion through MSME-oriented crowdfunding and the emergence of conventional banks' Islamic digital windows are the four main research clusters identified by the analysis. Indonesia produces the most publications (15 documents, or 27%), followed by Malaysia and the Middle East. Research progression is revealed through a temporal overlay: behavioral studies from 2020-2022 gave way to technical advancements in 2023-2025, with conventional banks accounting for 62% of digital transaction volume.
Islamic FinTech has the potential to improve ethical financial access; however, it has difficulties with Sharia compliance verification and regulatory lag. Collaboration between regulators, academia, and industry is crucial to striking a balance between the speed of innovation and the maturity of Sharia governance.

The Influence of Corporate Social Responsibility, Firm Size on Firm Value and Leverage as a Moderating Variable

2026-01-07T15:38:08+00:00

This study analyzes the Influence of Corporate Social Responsibility (CSR) disclosure and Firm Size on Firm Value, and examines the moderating role of Leverage. The research focuses on food and beverage manufacturing companies listed on the Indonesia Stock Exchange, using secondary data from annual and sustainability reports. A purposive sample of 25 companies over 2022-2024 years yielded 75 firm year observations. Data were analyzed with SPSS, including descriptive statistics, classical assumption tests, multiple linear regression, and Moderated Regression Analysis (MRA). Corporate Social Responsibility disclosure and Firm Size both have positive and statistically significant effects on Firm Value. CSR shows a regression coefficient ? = 1.641 with p = 0.000, while Firm Size has ? = 0.040 with p = 0.043. Leverage significantly moderates the CSR–Firm Value relationship, evidenced by the interaction term CSR × Leverage with ? = 1.703 and p = 0.010. The model’s adjusted R² is 0.302, indicating that about 30.2% of the variation in Firm Value is explained by the variables and interactions included.These findings offer empirical evidence that, within the sampled food and beverage firms, higher CSR disclosure and larger firm size enhance firm value, and that leverage can strengthen the positive impact of CSR. Implications and consistency with prior literature are discussed.The findings of this study contribute to the literature by providing empirical evidence regarding the role of CSR, Firm Size, and Leverage in influencing Firm Value, particularly in the context of developing countries.

The Effect of Financial Literacy and Investment Education on Students’ Interest in Investing

2026-01-08T16:20:15+00:00

This study aims to examine the effect of financial literacy and investment education on students’ interest in investing. The subjects of this research are accounting students at the Institute of Technology and Business (ITEBIS) PGRI Dewantara Jombang. The population consists of all active students of the Accounting Study Program from the 2022 and 2023 cohorts, totaling 225 students. A saturated sampling technique was applied, in which the entire population was used as the research sample. The data used in this study are primary data collected through questionnaires measured using a Likert scale ranging from 1 to 5. Data analysis techniques include validity and reliability tests, classical assumption tests (normality, heteroscedasticity, autocorrelation, and multicollinearity), multiple linear regression analysis, t-test, and coefficient of determination (R²). The results indicate that all research instruments have met the validity and reliability requirements. The classical assumption tests also show that the regression model fulfills the assumptions of normality, heteroscedasticity, autocorrelation, and multicollinearity. The results of the multiple linear regression analysis show that financial literacy has a positive and significant effect on students’ interest in investing, with a regression coefficient of 0.236 and a t-value of 4.883, and a significance value of 0.000 < 0.05. Investment education also has a positive and significant effect on students’ interest in investing, with a regression coefficient of 0.201, a t-value of 3.463, and a significance value of 0.001 < 0.05. Thus, both hypotheses are accepted.

Purchasing Decisions: The Role of Brand Ambassador and Free Shipping Mediated by Purchase Intention in Online Stores

2026-01-03T14:58:59+00:00

This study aims to determine the factors that influence consumer behavior in making purchasing decisions in online shops. The sample of this study was 200 respondents from online shop application users in Medan City. This study uses a quantitative method with data analysis using SEM ( Structural Equational Modeling) assisted by the PLS4 program. The results of the study obtained partially brand ambassadors influence purchasing decisions, free shipping influences purchasing decisions, brand ambassadors influence purchasing intentions, free shipping influences purchasing intentions, brand ambassadors influence purchasing intentions, purchasing decisions are mediated by purchasing intentions and free shipping influences purchasing intentions mediated by purchasing intentions. Purchasing intentions influences purchasing decisions of Medan City residents in online shops . The findings of this study provide implications, purchasing decisions in online shops are influenced by brand ambassadors and free shipping, so marketers must implement marketing strategies that make consumers confident in products recommended by brand ambassadors and provide free shipping.

Strengthening Village Economy: The Role of Financial Planning, Implementation, and Reporting in Enhancing Business Transparency

2025-11-25T05:30:03+00:00

Effective financial management is an important prerequisite for the sustainability and growth of Micro, Small, and Medium Enterprises (MSMEs). This study aims to examine the asymmetric influence of financial planning, financial implementation, and financial reporting on accountability transparency among 50 Cocopet MSMEs in Kampung Qur'an Langkat Hamlet. Data collection methods include questionnaires, literature reviews, and observations. X1, x2, x3, and y, each measured using two indicators, then the indicators are arranged into questions, with a total of eight questions asked. These questions are given to the research sample, the results of the question answers are processed using SPSS. The population of this study includes all small businesses in Sei Bingei Village, Langkat (50 MSMEs). Saturated sampling technique was used to select the sample. Collected data were analyzed using multiple regression. The results showed that variables X1, X2, and X3 simultaneously have a significant influence on transparency (Y1) (F = 5.80, p = 0.002), explaining 26% of the variation. Partially, Financial Implementation (X2) was found to have the largest coefficient (beta=0.35, p=0.012), indicating the important role of operational discipline in promoting transparency. In contrast, Financial Reporting (X3) had a negative and insignificant coefficient (beta=-0.05, p=0.750), which confirms the paradox that amidst low record-keeping practices (Reporting), accountability remains driven by transactional consistency (Implementation). The original contribution of this study is to challenge the traditional assumption that Financial Reporting is a key prerequisite for MSME accountability, emphasizing the need for an adaptive model that focuses on behavioral discipline in the context of micro-enterprises. The limitation of this study lies in its single geographical scope.

The Effect Of Work Efficiency On The Quality Of Public Services

2025-12-03T12:23:12+00:00

This study aims to analyze the effect of work efficiency on the quality of public services at the Population and Civil Registration Office of Palu City. The independent variable in this study is work efficiency (X), which includes the ability of employees to optimally utilize time, energy, and resources to achieve maximum work results. Meanwhile, the dependent variable is the quality of public services (Y), which is measured through the dimensions of reliability, responsiveness, assurance, empathy, and physical evidence. The research method used is quantitative research with data collection techniques through questionnaires distributed to Dukcapil employees who provide public services to the people of Palu City. This study used a sampling technique, namely purposive sampling, because the selected respondents had to meet certain criteria, namely Civil Registry Office employees in Palu City who were directly involved in providing public services. The results showed that variable X and variable Y were related, where work efficiency (X) affected the quality of public services (Y). The results of the study showed that work efficiency explained 99.9% of the variation in public service quality, while only 0.1% was influenced by other factors outside the model.

The Impact of Mobile-Assisted Language Learning (MALL) on Students’ English Proficiency

2025-12-06T12:34:02+00:00

The rapid development of technology has influenced the way students learn, particularly in language education. This study aimed to investigate the impact of Mobile-Assisted Language Learning (MALL) on students’ English proficiency at FKIP UMSU. A quasi-experimental design with a pre-test and post-test control group was employed. The sample consisted of 40 English education students, divided into an experimental group (20 students) who received MALL interventions using mobile applications such as Duolingo, Quizlet, and Kahoot, and a control group (20 students) who followed conventional English learning methods. Data were collected through pre-tests and post-tests, questionnaires, and classroom observations. Quantitative data from pre-tests and post-tests were analyzed using Paired-Samples t-test and Independent-Samples t-test, while qualitative data from questionnaires and observations were analyzed descriptively. The findings revealed that students in the experimental group showed a significant improvement in English proficiency compared to the control group. In addition, MALL enhanced students’ motivation, engagement, and autonomy in learning English. The study suggests that integrating mobile-assisted language learning into English education provides flexible, interactive, and personalized learning opportunities, which contribute positively to students’ language development.

Application of the Apriori Algorithm in Supporting Sales Strategies at Yolanda Bakery

2026-01-16T11:49:41+00:00

Yolanda Bakery is a small-scale bakery business that sells various types of bread, cakes, and other flour-based products, generating daily transaction data that can potentially be used to analyze consumer purchasing patterns. However, this data has not been optimally processed, so sales strategies, display arrangements, and promotional planning still rely on intuition rather than accurate information. To address this issue, this study aims to identify associations between products that are frequently purchased together using the Apriori Algorithm as an analytical approach. The dataset used consists of a collection of daily transactions that then undergo preprocessing and are converted into binary format to suit pattern analysis. The frequent itemset results show that several products, such as Bread (52%), Cakes (28%), and Medialuna (28%), have a relatively high occurrence rate compared to other items. In the association rule formation stage, significant patterns were found, such as Medialuna ? Bread and Cake ? Bread, with support values of 12% and confidence values of 44%, respectively, indicating a tendency to purchase products together even though the lift value was in the range of 0.85. Heatmap visualization then clarified the relationship between products by displaying combinations of items that appeared more frequently together in transactions. The results of this analysis can be implemented in the form of bundling strategies, display rearrangement, and promotion optimization to increase marketing effectiveness and support more accurate decision-making at Yolanda Bakery.

Implementation of the EDAS Method in Selecting the Best Foundation Based on Consumers

2026-01-07T13:35:00+00:00

Choosing an appropriate foundation product is a challenge for consumers due to differences in skin type, skin tone, and product characteristics. Inappropriate foundation selection may result in discomfort, unnatural makeup appearance, and potential side effects on the skin. This study aims to apply the Evaluation based on Distance from Average Solution (EDAS) method to determine the best foundation product based on consumer preferences. The evaluation is conducted using seven criteria: effectiveness, ingredient content, durability, packaging, price, availability, and side effects. Data were collected from 60 respondents through questionnaires, with six foundation products used as alternatives. The results indicate that the EDAS method is capable of providing objective and systematic rankings of foundation products, where Viva achieved the highest ranking. This study proves that the EDAS method is effective as a decision support system to assist consumers in selecting foundation products that best meet their needs.

Decision Support System for Selecting the Best Facial Wash for Acne-Prone Skin Using the ORESTE Method

2026-01-07T13:50:01+00:00

Facial skin care has gained significant attention, particularly among adolescents and young adults, as facial appearance plays an important role in social interaction and self-confidence. Acne-prone skin is one of the most common dermatological problems, mainly caused by hormonal imbalance during puberty, environmental exposure, lifestyle factors, and genetic predisposition. Along with the rapid growth of the skincare industry, a wide variety of facial wash products are available on the market, offering different formulations, prices, and brand reputations. This condition often makes it difficult for consumers to determine the most suitable facial wash for their specific skin needs. Inappropriate product selection may lead to negative effects such as increased acne severity, skin irritation, dullness, and other long-term skin problems. To overcome this issue, this study applies a Decision Support System (DSS) using the Organization Ranking and Synthesis of Related Persons (ORESTE) method to support the selection of the best facial wash for acne-prone skin. The ORESTE method is an outranking-based multi-criteria decision-making approach that operates using ordinal data and emphasizes the priority of predefined criteria. The decision-making process is conducted through the Besson Rank procedure to generate a ranking of alternative products. The results of this study are expected to provide objective and reliable recommendations for consumers in selecting appropriate facial wash products. Furthermore, this research can serve as a reference for manufacturers in developing facial wash products that better meet the needs of acne-prone skin.

Application of the MOORA Method in Determining the Best Women's Shampoo Product for Dandruff-Prone Skin Based on Consumer Preferences

2026-01-07T13:42:22+00:00

The problem in choosing anti-dandruff shampoo for female consumers arises because of the many marketing claims and testimonials that do not always reflect the actual effectiveness of a product. This condition makes it difficult for consumers to determine which shampoo is truly suitable for their dandruff-prone scalp. This study aims to apply the MOORA (Multi-Objective Optimization on the Basis of Ratio Analysis) method as an analytical approach to help determine product choices objectively based on consumer assessments. A total of six shampoo alternatives were evaluated using five main criteria, namely active ingredient content (C1), moisture (C2), hair softness (C3), effectiveness in reducing dandruff (C4), and price as cost (C5). Data were obtained through a survey of 51 female respondents, while the criteria weights were determined through an expert panel and normalized so that the total weight was equal to one. The MOORA calculation results showed that alternative A5 had the highest preference value (Yi = 0.1362), followed by A1 and A4. Sensitivity analysis to weight changes of ±20% indicated that the highest rankings remained stable, while the middle rankings experienced minor variations. These findings show that the MOORA method is capable of providing consistent and measurable decision results. In conclusion, MOORA is effective as a tool in selecting anti-dandruff shampoos based on consumer preferences. The limitations of this study include the limited sample size and subjective weighting, so further studies are recommended to expand the sample size and consider clinical trials of active ingredients.

Selection of the Best Lip Cream According to Consumers Using the Multi-Attribute Utility Theory (MAUT) Method

2026-01-16T11:44:44+00:00

Cosmetics are products applied externally to the human body, including the lips, to enhance appearance, protect, and improve aesthetic value. One of the most widely used cosmetic products is lip cream, which is favored due to its long-lasting properties, even color coverage, comfortable texture, and practicality. However, the selection of lip cream products by consumers is often subjective and not supported by systematic evaluation methods, resulting in less optimal purchasing decisions. Therefore, a structured decision support approach is required to assist consumers in choosing the most suitable lip cream based on multiple criteria. This study aims to apply the Multi-Attribute Utility Theory (MAUT) method as a decision support system to determine the best lip cream according to consumer preferences. The evaluation is based on four main criteria: long-lasting performance, light texture quality, even color coverage, and affordable price. Data were collected through questionnaires distributed to consumers, particularly women who actively use lip cream products. Eight lip cream brands were evaluated as alternatives, namely Hanasui, Wardah, OMG, Pink Flash, Maybelline, Implora, Make Over, and Purbasari. The MAUT method was implemented through several stages, including criteria weighting, normalization, marginal utility calculation, and final utility value determination. The results indicate that the Make Over brand achieved the highest utility value, followed by OMG and Implora, demonstrating that products with a balanced combination of durability, quality, and reasonable price are more preferred by consumers. These findings confirm that the MAUT method is effective in providing objective, accurate, and systematic decision support for cosmetic product selection. This research contributes to helping consumers make rational purchasing decisions and provides valuable insights for manufacturers and sellers to understand market preferences and improve product competitiveness in the cosmetics industry.

How Technology-Suppoted Problem-Based Learning Promotes Higher-Order Thinking Skills In Higher Education: A Systematic Review

2026-01-10T04:38:24+00:00

This study investigates how technology-supported Problem-Based Learning (PBL) promotes higher-order thinking skills (HOTS) in higher education. The growing demand for graduates with advanced cognitive abilities has encouraged universities to integrate innovative pedagogical approaches with digital technologies. However, empirical findings on the effectiveness of technology-supported PBL remain dispersed and conceptually fragmented. This study employs a systematic review approach to synthesize recent empirical evidence published between 2019 and 2024. Following the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, 32 peer-reviewed journal articles indexed in Scopus, Web of Science, and ERIC were selected for analysis. Qualitative content analysis was used to examine learning design characteristics, types of technology utilized, assessment strategies, and reported outcomes related to higher-order thinking skills, including critical thinking, analysis, evaluation, and problem solving. The findings reveal that technology-supported PBL consistently enhances higher-order thinking when digital tools are pedagogically aligned with authentic problem contexts, collaborative learning, and reflective activities. Learning management systems, simulations, collaborative platforms, and virtual laboratories were found to be particularly effective in facilitating deep cognitive engagement. Nevertheless, the success of technology-supported PBL depends on instructional scaffolding, lecturer competence, and assessment alignment. This review provides an integrative framework explaining the pedagogical mechanisms through which technology-supported PBL fosters higher-order thinking skills in higher education.

Psychological Factors Driving Sustainable Purchase Intention: A Systematic Literature Review

2026-01-09T22:02:19+00:00

Sustainable consumption behavior is a strategic issue in facing global environmental challenges, but there is still a gap between environmental awareness and consumer purchasing decisions. This study aims to examine and synthesize the psychological factors that drive sustainable purchasing intentions from the perspective of Human Resource Management. The method used is a systematic literature review with reference to the PRISMA 2020 guidelines, combined with bibliometric analysis using VOSviewer software. Data sources are obtained from articles from reputable international journals indexed by Scopus and Web of Science with a publication range of 2020–2025. A total of 37 selected articles were analyzed thematically and bibliometrically to identify patterns of findings, concept clusters, and developments of research topics. The results of the study show that sustainable purchasing intentions are significantly influenced by psychological factors such as environmental concerns, attitudes, personal values, self-identity, trust in eco-labels, as well as social influences and digital information. The VOSviewer analysis reveals that psychological factors occupy a central position in the conceptual structure of sustainable purchasing research, with the trend of studies increasingly leading to the issue of trust and greenwashing. This research contributes by providing an integrated conceptual synthesis that enriches the development of consumer behavior theories and provides practical implications for human resource management and organizational sustainability strategies.

From ESG to Maqasid al-Shariah: A Systematic Literature Review on the Emerging Direction of Islamic Sustainability Accounting

2026-01-09T21:57:57+00:00

This study aims to systematically review and synthesize the development of the literature on the integration of Environmental, Social, and Governance (ESG) and Maq??id al-Syar?'ah in the sustainability accounting of Islamic financial institutions. The main problem of this study lies in the dominance of the ESG framework in the global sustainability discourse which has not fully accommodated the normative dimensions and benefit goals that are the core of Islamic finance. This study uses a systematic literature review approach with reference to the PRISMA 2020 guidelines. The data source was obtained from articles from reputable international journals indexed by Scopus and Web of Science in the period 2020-2025. A total of 28 selected articles were analyzed using bibliometric and narrative analysis techniques with the help of the VOSviewer device to map patterns of conceptual relationships, temporal trends, and density of research themes. The results show that ESG has become the dominant framework in the sustainability study of Islamic financial institutions, while Maq??id al-Shar?'ah is still in a peripheral position and has not been operationally integrated in the measurement of sustainability performance. These findings indicate a conceptual gap between formal compliance with ESG standards and the ethical substance of Islamic finance. This study concludes that the integration of ESG and Maq??id al-Syar?'ah is necessary to develop sharia sustainability accounting that is more holistic, contextual, and goal-oriented.

The Influence of Teacher Competence, Learning Materials, and Learning Facilities on Employee Motivation in Participating in Training

2026-01-09T21:52:57+00:00

This study aims to analyze the influence of teacher competence, learning materials, and learning facilities on employee motivation in participating in training. Employee motivation is an important aspect in the effectiveness of training programs, especially in improving the competence and professionalism of human resources in the public sector. The study used a quantitative approach with an explanatory survey method, involving 68 respondents who had participated in training over the last two-year period. Data were obtained through a Likert scale questionnaire and analyzed using multiple linear regression with the help of SPSS software version 25. The results showed that teacher competence did not have a significant effect on motivation (Sig. 0.365), while learning materials (Sig. 0.012) and learning facilities (Sig. 0.000) had a positive and significant effect. Simultaneously, the three variables had a positive and significant influence (F = 22.676; Sig. 0.000) with a determination coefficient (R²) of 0.493, which means that 49.3% of the motivation variation was explained by the three independent variables. The results of the study confirm that the relevance of the material and the availability of learning facilities are the dominant factors in increasing employee motivation to take part in training.

Integration of Emotional Intelligence and Collaborative Leadership in Improving Organizational Sustainability: A Review of the Human Resources Management Literature

2026-01-09T21:48:27+00:00

Organizational transformation in the digital era requires human resources who are not only technically competent, but also have high emotional and collaborative capabilities. This research aims to systematically examine the role of emotional intelligence and collaborative leadership in organizational sustainability. Using a systematic literature review approach of 45 international articles published in 2015-2025, this study identifies the relationship between individual emotional abilities, collaborative leadership styles, and the achievement of sustainable development goals in the context of human resource management (HRM). The results of the analysis show that emotional intelligence increases empathy, communication, and trust between members of the organization; While collaborative leadership encourages innovation and cross-functional participation that strengthens organizational sustainability. This study recommends a model that integrates emotional intelligence and collaborative leadership as a foundation to achieve innovative and sustainable organizations.

Analysis of the Low Use of Salam Contracts in Agricultural Financing in Indonesian Islamic Banking

2026-01-09T16:34:53+00:00

Salam contracts are one of the Islamic financial instruments designed to support financing in the real sector, particularly agriculture. In this contract, payment is made in advance while goods are delivered at a later date, making it highly relevant for farmers who need capital before harvest time. However, despite its great theoretical potential, the implementation of salam contracts in Indonesian Islamic banking is still very low. This study aims to analyze the factors causing the minimal application of salam contracts in agricultural sector financing and the reasons for the absence of salam realization figures in the annual reports of Islamic banks. This study uses a descriptive qualitative method with a literature review approach sourced from journals indexed by Scopus, Sinta, DOAJ, and Garuda, as well as the annual reports of Islamic banks for the period 2021–2024. The results show that the low implementation of salam contracts is caused by a combination of internal factors, such as the high risk of crop failure, limited supervision of goods, and a lack of understanding among bank human resources, as well as external factors, such as the absence of crop yield guarantee institutions, low Islamic financial literacy, and the lack of clear regulatory support. Empirical data shows that only Bank Muamalat Indonesia recorded salam financing of IDR 1.32 billion in 2022, while other Islamic banks did not record any realization value. This study recommends Parallel Salam and Digital Salam innovations as well as collaboration between Islamic banks, farmer cooperatives, and zakat institutions as strategies to strengthen the implementation of salam contracts in the future.

The Impact of Learning and Development Strategies on Workforce Productivity in Human Resource Management

2026-01-09T10:22:39+00:00

This study aims to systematically examine the impact of Learning and Development (L&D) strategies on workforce productivity within modern Human Resource Management (HRM). The study employs a systematic literature review approach guided by the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. Data were collected from national and international scholarly articles published between 2020 and 2025 and indexed in Google Scholar, Scopus, ProQuest, and Elsevier databases. Through a multi-stage screening process, 45 articles met the inclusion criteria and were selected for further analysis. The findings indicate that well-structured L&D strategies have a positive effect on skill enhancement, employee engagement, and workforce productivity. Employee engagement was identified as a key mediating factor that strengthens the relationship between L&D and work productivity. Furthermore, the utilization of digital technologies such as Artificial Intelligence and HR Analytics plays a significant role in enhancing the effectiveness of L&D programs through personalized learning and data-driven performance evaluation. This study contributes theoretically by enriching the HRM literature on the strategic role of L&D in improving workforce productivity. Practically, the findings serve as a reference for practitioners and policymakers in designing adaptive, technology-driven, and sustainable human resource development strategies.

Financial Management Behavioral Model From a Sharia Finance Perspective: The Role of Financial Literacy, Income, and Emotional Intelligence

2026-01-09T09:22:53+00:00

Perilaku pengelolaan keuangan merupakan aspek penting dalam mencapai kesejahteraan finansial, khususnya dalam konteks masyarakat Muslim yang menempatkan pengelolaan harta sebagai amanah yang harus dijalankan sesuai prinsip keuangan syariah. Penelitian ini bertujuan untuk menganalisis dan mensintesis perkembangan kajian perilaku pengelolaan keuangan dalam perspektif keuangan syariah dengan menitikberatkan pada peran literasi keuangan, pendapatan, dan kecerdasan emosional. Penelitian ini menggunakan pendekatan Hybrid Systematic Literature Review (Hybrid SLR) yang mengintegrasikan metode Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA), analisis bibliometrik menggunakan VOSviewer, serta qualitative content analysis. Penelusuran literatur dilakukan pada basis data Google Scholar, jurnal nasional terakreditasi SINTA, dan jurnal internasional bereputasi dengan rentang publikasi tahun 2020–2025. Dari total 312 artikel yang teridentifikasi, sebanyak 20 artikel terpilih dianalisis secara mendalam. Hasil penelitian menunjukkan bahwa literasi keuangan, khususnya literasi keuangan syariah, berperan signifikan dalam membentuk perilaku pengelolaan keuangan, namun pengaruh tersebut diperkuat oleh kecerdasan emosional sebagai faktor psikologis utama. Selain itu, pendapatan berfungsi sebagai faktor pendukung yang memengaruhi kapasitas pengelolaan keuangan, tetapi tidak bersifat determinan tanpa dukungan literasi dan pengendalian emosi. Penelitian ini menyimpulkan bahwa integrasi aspek kognitif, afektif, dan struktural diperlukan untuk membangun model perilaku pengelolaan keuangan yang komprehensif dan selaras dengan nilai-nilai keuangan syariah.

Supervision Management in the Self-Assessment System and Its Implications for Local Tax Compliance

2026-01-09T09:14:27+00:00

The implementation of a self-assessment system in local taxation positions taxpayer compliance as a key determinant of regional revenue management success. In this context, supervision management plays a strategic role in ensuring the effectiveness of the self-assessment system and minimizing the potential for local tax non-compliance. This article aims to systematically examine the role of supervision management within the self-assessment system and its implications for local tax payment compliance. The study employs a systematic literature review approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Literature searches were conducted using the Scopus, Web of Science, and Google Scholar databases, as well as accredited national journals, covering publications from 2020 to 2025. The keywords used include management control, tax supervision, self-assessment system, tax compliance, local tax, and public financial management. Through the stages of identification, screening, and eligibility assessment, 30 reputable articles were thematically analyzed. The findings indicate that effective supervision management—supported by internal control systems, tax technology utilization, and risk-based approaches significantly contributes to improving local tax compliance. In addition, transparency, service quality, and taxpayer trust in local governments emerge as critical supporting factors in fostering voluntary compliance. These findings provide theoretical contributions to the public management literature and practical implications for local governments in designing adaptive and sustainable tax supervision strategies.

Sustainable Performance Management in Organizations: A Literature Review on Leadership, Employee Engagement, and Organizational Culture

2026-01-09T05:04:07+00:00

This study aims to systematically examine the role of modern human resource management in enhancing organizational performance through competency development, leadership, and the utilization of digital technology. The research problem arises from increasing organizational demands for employee performance effectiveness amid a dynamic and digitally driven work environment. This study employs a systematic literature review approach based on the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Data were obtained from reputable national and international scientific articles published between 2020 and 2025 and indexed in Scopus, Web of Science, and Google Scholar databases. The screening process resulted in 30 articles that met the inclusion criteria for further analysis. Data analysis was conducted thematically and supported by bibliometric mapping using VOSviewer to identify major thematic clusters and interrelationships among research variables. The findings indicate that integrated human resource management practices focusing on competency development, transformational leadership, and digital technology utilization have a positive impact on employee performance and overall organizational performance. Furthermore, employee engagement and adaptive organizational culture are identified as key supporting factors. This study contributes theoretically to the development of human resource management literature and provides practical implications for organizations in designing sustainable human resource management strategies. However, as this study is limited to a literature review, further empirical research is recommended to strengthen the generalizability of the findings.

Digital Marketing Strategies and Challenges in Tourism and Local MSMEs

2026-01-08T16:39:29+00:00

The development of digital technology has driven significant changes in marketing strategies within the tourism sector and local micro, small, and medium enterprises (SMEs). Digital marketing not only serves as a promotional tool but also functions as a primary strategy to enhance destination visibility, SME competitiveness, and consumer engagement in the digital economy era. This study aims to comprehensively examine digital marketing strategies and challenges in tourism and local SMEs through a structured literature review approach. The research method follows the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines by analyzing 38 reputable national and international articles published between 2020 and 2025. Bibliometric analysis was conducted using VOSviewer software to map thematic clusters, research trends, and gaps in the literature. The findings indicate that social media, digital promotion, and brand awareness development are the most dominant digital marketing strategies in tourism and local SME development. However, the implementation of these strategies still faces challenges, including limited digital literacy, human resource capacity constraints, and infrastructure gaps, particularly in non-urban areas. This study emphasizes the importance of contextual, collaborative, and sustainable digital marketing approaches to support tourism and local SME development.

Digital Transformation and Islamic FinTech: A Bibliometric Analysis of Global Developments, Opportunities, and Challenges Using VOSviewer (2015 - 2025)

2026-01-04T06:46:57+00:00

The development of digital technology has driven significant transformations in the global financial industry, including Islamic finance. Islamic FinTech has emerged as an innovation that integrates Islamic principles with modern financial technology through services such as digital banking, Islamic peer-to-peer lending, halal crowdfunding, digital platform-based zakat and waqf management, and the use of blockchain and artificial intelligence. This study aims to analyze the development, research trends, opportunities, and challenges of Islamic FinTech in the 2015-2025 period through a bibliometric approach using VOSviewer software. Data were obtained from indexed international databases with key keywords related to Islamic FinTech. The results show a significant increase in publications since 2020, with key research clusters covering the digital transformation of Islamic banking, Islamic compliance and regulation, digital financial inclusion, blockchain utilization, and Environmental, Social, and Governance (ESG) integration. These findings confirm that Islamic FinTech has a strategic role in expanding financial inclusion for the community, increasing the efficiency of Islamic financial institutions, and encouraging the creation of an ethical and sustainable digital financial ecosystem. However, several challenges remain to be addressed, particularly those related to digital Sharia regulations, data security, technological infrastructure readiness, and public digital literacy. This research contributes by providing a scientific map that can serve as a reference for academics, regulators, and industry in the future development of Sharia FinTech.

The Role of Tourist Satisfaction as a Mediator between Brand Gestalt and Destination Loyalty in the Berastagi Tourist Area

2026-01-04T14:29:36+00:00

This study aims to determine the effect of tourist satisfaction on destination loyalty with brand gestalt as a mediating variable. The research method used in this study is quantitative with an explanatory research design. This approach was chosen because the study aims to test the causal relationship between the research variables, both direct and indirect effects through mediating variables. This study examines the effect of Brand Gestalt on Destination Loyalty, with Tourist Satisfaction as the mediating variable. The research design is cross-sectional, meaning that data collection was conducted at a specific time to capture tourists' perceptions of their travel experiences in the Berastagi Tourist Area. SmartPLS was used as a statistical tool. There were 200 respondents in the research sample. The results of this study are: Brand Gestalt has a significant positive effect on tourist satisfaction, tourist satisfaction has a significant positive effect on destination loyalty, Brand Gestalt has a significant positive effect on destination loyalty, and tourist satisfaction mediates the effect of Brand Gestalt on destination loyalty. These findings indicate that Brand Gestalt influences tourist loyalty both directly and indirectly through tourist satisfaction.

AI and Big Data in Islamic Financial Risk Management

2026-01-04T14:46:05+00:00

The development of digital technology has driven significant transformations in risk management within the financial sector, including Islamic finance. The integration of Artificial Intelligence (AI) and Big Data enables financial institutions to conduct risk analysis more quickly, accurately, and data-driven, while also supporting compliance with Sharia principles. This research aims to systematically examine the application of AI and Big Data in Islamic financial risk management and identify the challenges and directions for its development. The method used is a Systematic Literature Review (SLR) of relevant scientific publications from the period 2020–2025. The study results indicate that the utilization of AI and Big Data can improve the accuracy of financing risk prediction, strengthen fraud detection, and enhance the efficiency of Sharia compliance monitoring thru automated transaction and contract analysis. However, the implementation of this technology still faces a number of challenges, particularly regarding ethical issues, data security and privacy, potential algorithmic bias, and limitations in the transparency of AI models. Therefore, this research proposes a conceptual framework that integrates Explainable AI (XAI) and data governance based on the principles of maqasid al-shariah. The contribution of this research lies in its effort to bridge digital technology innovation with Sharia values in order to support transparent, accountable, and sustainable Sharia financial risk management.

The Effect of Long-Term Debt, Environmental Cost, and Firm Growth on EBITDA of Mining Companies

2026-01-04T15:27:41+00:00

This study examines the effects of long-term debt, environmental cost, and firm growth on earnings before interest, taxes, depreciation, and amortization (EBITDA) as a proxy for operating performance in Indonesian mining firms. Using secondary data from published financial statements, the population comprises all mining companies listed on the Indonesia Stock Exchange (IDX) over 2021–2024, covering 65 firms per year and yielding a balanced panel of 260 firm-year observations. Panel regression is applied, and the Chow test supports the fixed-effects model (p < 0.001). The results indicate that long-term debt is negatively and statistically significantly associated with EBITDA, suggesting that higher leverage may weaken operating performance through greater financial burdens. Environmental cost shows a positive and statistically significant relationship with EBITDA, implying that environmental expenditures may function as long-term investments that enhance operational efficiency and support corporate sustainability. Firm growth is statistically insignificant, indicating that expansion does not necessarily translate into immediate operating gains in this capital-intensive sector. The model is jointly significant (F-test) and demonstrates strong explanatory power (R² = 0.871942). These findings highlight the importance of balancing financing decisions, environmental spending, and growth strategies to strengthen operating performance and long-term sustainability

Artificial Intelligence in the Recruitment of State Civil Apparatus: A Review of the Critical Literature on Ethics and Governance

2026-01-06T11:54:16+00:00

The development of artificial intelligence (AI) has driven significant transformation in human resource management practices, including in the recruitment process in the government sector. The use of AI in the recruitment of State Civil Apparatus (ASN) is seen as able to increase the efficiency, consistency, and objectivity of the selection. However, the use of this technology also raises various normative and institutional problems, especially related to transparency, algorithmic bias, and governance. This article aims to conduct a critical literature review regarding the application of AI in ASN recruitment by emphasizing the dimensions of ethics, justice, and public governance. This study uses a critical literature review approach based on the PRISMA framework by analyzing 58 articles with national and international reputation published in the 2020-2025 period. Bibliometric analysis was carried out using VOSviewer to map the structure of knowledge, thematic clusters, and temporal development of research. The results of the analysis show that the AI discourse in public sector recruitment is evolving from an initial focus on technical efficiency to greater attention to the risk of algorithmic bias, limited transparency, and the need for accountable governance. The findings also reveal research gaps, particularly in the specific context of the State Civil Apparatus, where most of the literature is still oriented towards the private sector or general approaches. This study concludes that the integration of fair algorithm design, explainability mechanisms, and a strong governance framework is the main prerequisite for building a legitimate and equitable AI-based ASN recruitment system.

Fiscal Decentralization and Sharia-Based Financial Governance in Local Governments: Evidence from Padang Lawas

2026-01-07T13:39:46+00:00

Fiscal decentralization is a key policy in the reform of local government governance aimed at improving efficiency, accountability, and the quality of public financial management. However, the success of fiscal decentralization is highly dependent on the financial governance system implemented by local governments. This study aims to systematically examine the development of the literature on fiscal decentralization and sharia-based financial governance in local governments. The research employs a structured literature review approach using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) framework. The screening process resulted in 35 reputable articles published between 2020 and 2025. Bibliometric analysis was conducted using VOSviewer software to map research clusters, inter-topic relationships, and emerging research trends. The findings indicate that the literature on fiscal decentralization is still predominantly dominated by conventional public finance approaches that emphasize efficiency and local fiscal performance. Nevertheless, increasing attention has been paid to issues of governance, accountability, and transparency. Sharia-based financial governance emerges as a relatively limited cluster; however, it demonstrates a strong association with ethical values and public legitimacy. This study highlights the need to integrate sharia principles into local public financial governance to support accountable, equitable, and sustainable public financial management.

Islamic Financial Integrity with the Digital Economy: A Bibliometric Study of Global Trends Using VOSviewer

2026-01-08T04:41:19+00:00

The development of the digital economy has driven significant transformation in the Islamic financial system, particularly through the use of financial technology (fintech), artificial intelligence, and other digital technologies. Although digitization offers great opportunities to improve efficiency, financial inclusion, and service quality, challenges related to integrity and compliance with Islamic principles remain crucial issues. This study aims to map and analyze global research trends on Islamic financial integrity in the context of the digital economy during the period 2020–2025. The method used is bibliometric analysis combined with a systematic literature review (SLR), with scientific publication data that obtained from reputable databases and analyzed using VOSviewer software. The results of the study show a significant increase in the number of publications related to digital Islamic finance, with the main thematic clusters covering Islamic fintech, Sharia compliance and governance, digital finance regulation, and the use of blockchain and artificial intelligence technologies. The visualization of keyword networks indicates a shift in research focus from conceptual approaches to technology-based and digital governance approaches. This study contributes by providing a systematic scientific map of the development of Islamic finance integrity research in the digital economy era and identifies opportunities and research agendas for the future for academics, regulators, and practitioners.

Digital Transformation of Human Resource Management: The Role of Competencies in Driving Organizational Performance

2026-01-08T11:24:04+00:00

Digital transformation has transformed the role of human resource management from an administrative function to a strategic function that contributes directly to the performance and competitiveness of the organization. This study aims to systematically examine the development of Learning and Development (L&D) studies in the context of digital human resource management, with a focus on digital competencies and organizational performance. The method used is systematic literature review with reference to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Literature searches were conducted on reputable international and national databases with a publication range of 2020-2025. From the gradual selection process, 35 articles were obtained that met the inclusion criteria for further analysis. Bibliometric analysis is used to map the conceptual structure, thematic clusters, and research developments related to L&D and digital MSDM transformation. The results of the study show that L&D has a strategic role in improving employees' digital competencies which in turn has a positive impact on individual performance and organizational performance. In addition, the current literature confirms that the integration of digital technologies in L&D programs drives the effectiveness of human resource development and strengthens the strategic role of the HRM function. This research makes a conceptual contribution through mapping the digital-based L&D literature and identifying opportunities for further research, especially in the context of organizations in developing countries.

The Role of Artificial Intelligence in Improving the Performance and Effectiveness of Human Resource Management

2026-01-08T13:16:07+00:00

The development of Artificial Intelligence (AI) has driven significant transformation in human resource management from an administrative function to a strategic function oriented towards organizational performance and effectiveness. This study aims to systematically examine the role of AI in improving employee performance and the effectiveness of human resource management. The method used is a systematic literature review with reference to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Articles were collected from reputable national and international sources published between 2020 and 2025. After a gradual selection process, 30 articles that met the inclusion criteria were obtained for further analysis. The results of the study show that the application of AI in HRM functions, such as recruitment, training, and performance evaluation, contributes positively to increased productivity, decision-making accuracy, and organizational effectiveness. However, the success of AI implementation is greatly influenced by the readiness of human resource competencies, organizational cultural support, and adequate ethical governance. This study provides a conceptual contribution by strengthening the understanding of the strategic role of AI in HRM and serves as a reference for practitioners and researchers in designing sustainable technology-based human resource management.

Employee Well-Being in The Era of Artificial Intelligence: A Systematic Literature Review

2026-01-09T02:42:36+00:00

Employee well-being has become a strategic issue in modern organizations due to its correlation with productivity, retention, and work performance. The rapid development of digital technology, particularly artificial intelligence (AI), has changed work processes, task structures, and patterns of interaction between employees and technology, presenting both new opportunities and challenges for employee well-being. This article aims to systematically examine the relationship between AI implementation and employee well-being in the context of modern organizations. The method used is a systematic literature review with reference to the PRISMA 2020 guidelines. Literature searches were conducted through the Scopus, Web of Science, Google Scholar databases, and relevant national sources. Through a gradual selection process, 38 articles published in the last eight years were obtained for qualitative analysis. In addition, bibliometric analysis using VOSviewer was used to map research trends, keyword correlations, and thematic clusters. The results of the study show that the application of AI has a dual impact on employee well-being. On the one hand, AI contributes to task optimization, reduction of routine workloads, and increased work efficiency. However, on the other hand, AI implementation that is not human-oriented can trigger technostress, job insecurity, and perceptions of excessive surveillance. These findings emphasize the importance of organizational policies, supportive leadership, and skills development in supporting sustainable AI integration.

The Strategic Role of Human Resource Management in Improving Organizational Performance

2026-01-16T14:06:17+00:00

The transformation of strategic human resource management is a central issue in modern organizational management, as the demands on organizational performance and competitiveness increase. This study aims to systematically analyze the relationship between strategic human resource management practices and organizational performance based on empirical findings in the current literature. The method used was a systematic literature study with reference to the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines. Articles are collected from reputable scientific databases, including Scopus, Google Scholar, ProQuest, and Elsevier, with a publication range of 2020-2025. Of the total 342 articles identified, after going through the screening and feasibility evaluation process, 20 articles were obtained that met the inclusion criteria for in-depth analysis. The results of the study show that strategic human resource management plays a significant role in improving organizational performance through strengthening employee competencies, work involvement, and work system effectiveness. In addition, the integration of strategic approaches in HR management has been proven to strengthen the contribution of the HR function as a strategic partner in achieving organizational goals. This research provides a theoretical contribution by enriching the synthesis of literature on strategic HR and its implications on organizational performance, as well as providing practical implications for organizations in designing performance and sustainability-oriented HR management policies.

Multiple Regression of Service Quality, Customer Loyalty, and User Satisfaction in Mobile Banking Migration

2026-01-03T19:09:52+00:00

Submitted: 01/12/2025; Accepted: 07/01/2026; Published: 21/01/2026

Abstract-The migration of mobile banking applications represents a strategic challenge in banking digital transformation, as it can enhance service capabilities while simultaneously posing risks of decreased user satisfaction due to system and interface changes. This study aims to analyze the influence of service quality and customer loyalty on user satisfaction during the application migration process from BSI Mobile to BYOND by BSI. A quantitative approach was employed, involving 50 active users of Bank Syariah Indonesia who had transitioned to the BYOND by BSI application. This sample size is considered adequate for multiple linear regression analysis in an explanatory study. Service quality was measured using the five SERVQUAL dimensions: tangibles, reliability, responsiveness, assurance, and empathy. Customer loyalty was assessed through the dimensions of repeat usage, advocacy, trust, and commitment, while user satisfaction was measured based on content, accuracy, format, ease of use, and timeliness. Reliability testing results indicate that all instruments are highly reliable (? service quality = 0.988; ? customer loyalty = 0.945; ? user satisfaction = 0.960). Multiple linear regression analysis reveals that service quality has a significant effect on user satisfaction (B = 0.091; t = 4.313; p < 0.001), whereas customer loyalty exhibits the most dominant influence (B = 0.781; t = 22.143; p < 0.001). Simultaneously, both variables explain 96.9% of the variance in user satisfaction (R² = 0.969; F = 734.559; p < 0.001). These findings confirm that, in the context of mobile banking application migration, customer loyalty plays a stronger role than service quality in maintaining user satisfaction, while acknowledging the limitations related to location and respondent characteristics. This study contributes empirically by demonstrating that customer loyalty can mitigate user resistance to digital system changes, making it a key factor in the successful migration of Islamic banking applications such as BYOND by BSI.

Institutional Ownership, Firm Size, and Market Risk on Firm Stability of ASEAN Property Firms

2026-01-04T05:11:43+00:00

This study examines whether institutional ownership and firm size affect corporate financial stability in ASEAN listed property firms, and whether systematic market risk (beta) moderates these relationships. Using a balanced panel of 32 firms across Indonesia, Malaysia, Thailand, the Philippines, and Vietnam over 2020–2024 (160 firm-year observations), firm stability is proxied by the Altman Z?-Score (higher values indicate higher stability/lower distress). Fixed-effects panel regressions (selected via Chow and Hausman tests) show that both institutional ownership and firm size are significantly negatively associated with the Z?-Score, implying higher distress risk for firms with higher institutional shareholding and larger asset bases during the sample period. Systematic risk shows a significant direct negative effect on stability when included alongside the main predictors, while the interaction terms (institutional ownership × beta; firm size × beta) are statistically insignificant, suggesting that market risk operates primarily as an independent driver rather than a moderator. The findings provide governance and risk-management implications for investors and regulators in ASEAN property markets.

The Influence of ESG (Environmental, Social, Governance) on Investment Decisions in the Sharia Capital Market: A Bibliometric Review

2026-01-08T06:27:39+00:00

This study explores the influence of Environmental, Social, and Governance factors on investment decisions in the Islamic capital market through a bibliometric review. The main problem statement is the lack of mapping of post-pandemic Islamic ESG literature trends, with the aim of identifying patterns of influence, maqasid mediation hypotheses, and global collaboration. The research location is virtual through the Scopus, Web of Science, and Sinta (Indonesia) databases. The number of “respondents” is 1,247 peer-reviewed articles from 2020-2025, selected via PRISMA with the keyword “ESG Shariah capital market”. The analysis methods included VOSviewer for network mapping (co-citation, keyword density), Bibliometrix R-package for descriptive metrics (h-index, Lotka's law), and NVivo for thematic supplements, with a Pearson correlation test of r=0.67 for ESG-investment. Preliminary results show a 32% annual growth in publications, the dominance of the social cluster (38%), and the positive influence of ESG on inflow (18%), confirming the hypothesis through centrality (0.52), with the novelty of the TPB-Shariah framework and the governance diversity gap (Judijanto et al., 2024).

The Effect Environmental, Social, Governance Disclosure on the Stock Price Volatility of Manufacturing Companies

2026-01-08T07:38:33+00:00

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) disclosure on stock price volatility in manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The population in this study included 200 manufacturing companies, with purposive sampling techniques producing a sample of 58 companies or 174 data observations. Secondary data in the form of ESG index scores were obtained through the BGK Foundation. The analysis method used was multiple linear regression analysis with the help of descriptive statistics and classical assumption tests. The results show that the Environmental (X1), Social (X2), and Governance (X3) variables each have a positive and significant effect on stock price volatility (Y). These findings indicate that the transparency of environmental, social, governance disclosure in the Indonesian manufacturing sector actually triggers a heterogeneous market reaction and increases transaction intensity, thereby impacting higher stock price fluctuations. Contrary to the global literature consensus that views ESG as a risk mitigation mechanism, this study finds that ESG disclosure has a significant positive effect on stock price volatility. This finding indicates that in the Indonesian capital market, complex ESG information is not yet fully absorbed as a signal of fundamental quality, but rather tends to be perceived as noise that increases uncertainty and speculation among investors. Theoretically, these results support Signaling Theory, in which non-financial information is responded to by investors as signals that influence trading decisions in the capital market.

Organizational Commitment to Lecturer Performance: Job Satisfaction as a Mediating Variable at the Gici College of Economics, Depok - Indonesia

2025-12-31T16:13:28+00:00

This study examines the influence of organizational commitment on lecturer performance with job satisfaction as a mediating variable at GICI School of Economics, Depok – Indonesia. The research is motivated by the challenge faced by higher education institutions in maintaining optimal lecturer performance amid increasing academic demands, institutional competition, and performance-based evaluation systems. The main objective of this study is to analyze the direct effect of organizational commitment on lecturer performance, the effect of organizational commitment on job satisfaction, and the mediating role of job satisfaction in the relationship between organizational commitment and lecturer performance. A quantitative explanatory research design was employed, and data were collected from 100 permanent lecturers using structured questionnaires. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0. The results reveal that organizational commitment has a positive and significant effect on both lecturer performance and job satisfaction. Job satisfaction also has a positive and significant effect on lecturer performance and partially mediates the relationship between organizational commitment and lecturer performance. The structural model demonstrates strong explanatory power, with organizational commitment and job satisfaction jointly explaining 87.5% of the variance in lecturer performance. This study contributes theoretically to the organizational behavior and organization development literature in the higher education context and provides practical implications for higher education institutions in formulating strategies to enhance sustainable lecturer performance through strengthened organizational commitment and job satisfaction.

Identification of Soil Physical Properties and Their Implications for the Management of Productive Oil Palm Plantations in Marbau District, North Sumatra

2026-01-04T00:06:45+00:00

The degradation of soil physical properties represents a hidden threat to the sustainable productivity of smallholder oil palm plantations. This study aims to identify the condition of soil physical properties and analyze their implications for the management of mature (TM) oil palm plantations in Marbau District. A survey method was applied using a purposive random sampling design across five farmer blocks. Soil samples were taken at depths of 0-20 cm, 20-40 cm, and 40-60 cm for analysis of texture, bulk density, total porosity, available water content, and aggregate stability. Results indicate the soil is dominated by silty clay texture (silt 42.3%, clay 38.1%, sand 19.6%). The average bulk density of 1.42 g cm?³ is classified as high (compacted) and increases with depth. The average total porosity of 46.3% falls into the low-medium category. The average available water content of 11.1% by volume is classified as low, while aggregate stability is in the medium category (Index 0.42). Statistical analysis revealed 100% of samples experienced compaction (bulk density >1.3 g cm?³) and 76% of samples had marginal available water content (10-20% vol). The study concludes that soil compaction is a central problem causing degradation of porosity and water storage capacity, creating a sub-optimal root environment for oil palms. The main recommendations are the implementation of integrated organic matter management and regulation of field traffic as essential strategies for improving soil physical properties.

Identification of Soil Chemical Properties in Producing Oil Palm Plants in Kota Pinang District (Barumun Watershed Case Study)

2026-01-04T00:19:50+00:00

Identification of soil chemical properties is the scientific basis for efficient and sustainable fertilizer management in oil palm plantations. This study aims to identify the status of soil chemical properties and determine the main limiting factors in a productive oil palm plantation (Mature Stage/MS) in the Barumun Sub-Watershed, Kota Pinang District. The method used was a survey with composite soil sampling at a depth of 0-20 cm from 20 sample points determined by purposive random sampling. Samples were analyzed in the laboratory for parameters of pH H?O, organic-C, total N, available P (Bray I), exchangeable K, Ca, Mg, Cation Exchange Capacity (CEC), and Base Saturation (BS). The results show that the soil at the research location is very acidic to acidic (average pH 4.6) with very low exchangeable Potassium status (average 0.15 me/100g) and low Base Saturation (average 22.5%). Organic-C and total N content were classified as moderate, while available P varied greatly from very low to moderate. In conclusion, the main limiting chemical factors are a triad of problems: (1) high soil acidity, (2) acute Potassium deficiency, and (3) low Base Saturation, which are interrelated and limit nutrient availability. The proposed suggestions are the immediate implementation of a lime application program based on analysis, increasing the dose and frequency of split Potassium fertilizer application, and adopting site-specific soil fertility management approaches for plantation productivity sustainability.

Study of Soil Properties on Various Slopes in the Cultivation of 15-Year-Old People's Rubber Plants in Janji Village, Bilah Hulu District, Labuhanbatu Regency

2026-01-04T00:30:36+00:00

Erosion is a primary factor reducing soil productivity in perennial cropping systems, particularly smallholder rubber plantations. This condition is commonly found on sloping lands lacking adequate conservation practices. This study aims to qualitatively assess erosion through analysis of changes in soil physical and chemical properties in a 15-year-old smallholder rubber plantation in Janji Village, Bilah Hulu Sub-district, Labuhanbatu Regency. The research employed a descriptive survey method with a transect approach across three slope positions: summit, mid-slope, and valley. Observed parameters included soil pH, clay fraction, organic C content, and bulk density. The results revealed clear differences in soil properties at each slope position, indicating active erosion processes. At the summit, low pH values (average 4.38), clay fraction of 35.33%, organic C of 1.956%, and bulk density of 0.346 g/cm³ were found, reflecting significant topsoil loss and nutrient leaching. The mid-slope showed characteristics of a transport zone with the highest clay fraction (38.66%) and organic C of 1.060%. Meanwhile, the valley acted as a deposition zone with higher pH (5.26) and the greatest bulk density (0.366 g/cm³). This variation confirms that erosion influences the spatial distribution and quality of soil material in smallholder rubber gardens. This study underscores the need to implement soil conservation techniques such as organic mulch, cover crops, and contour planting patterns to minimize erosion rates in smallholder rubber cultivation systems.

Bibliometric Analysis on Influencer Marketing: Trends of Influencers' Influence on Generation Z Purchasing Decision

2025-11-28T06:35:22+00:00

The rapid development of social media has encouraged the birth of the study of Influencer Marketing as a central topic, especially related to the trend of influencer influence on Generation Z's Purchasing Decisions. Generation Z is digital-native who is sensitive to authenticity and peer recommendations, creating an influencer influence mechanism become more complex than just traditional ad displays. Meta-analysis shows influencer marketing has a significant positive effect on purchase intent, which is moderated by influencer characteristics and context. Influencers can build trust through affective channels or increase reach and brand awareness through cognitive channels. This study aims to map the development of academic studies of Influencer Marketing and evaluate related publications, as well as integrate global evidence with the local Indonesian context. We used the Systematic Literature Review (SLR) method integrated with bibliometric analysis using VOSviewer. Data was collected from 1500 high-quality scientific articles from reputable databases (Google Scholar, Scopus, etc.) published in the last eight years. The analysis generates network mapping, overlays, and density to visualize the structure of knowledge. The results of the network visualization confirm that "influencer marketing" is the largest node and the main study center. Four dominant clusters were found: (1) Effectiveness and Type (influencer type, review); (2) Psychological Relationships (parasocial relationships, credibility); (3) Marketing Results (brand awareness, purchase decision); and (4) Consumer Behavior Context (Indonesia). The latest research trends (overlay) show a shift in focus to applicative issues such as influencer type and effectiveness, as well as increased attention to the local Indonesian context. Density visualization confirms that influencer marketing, influence, and credibility are the core of the study. Overall, these findings conclude that research has shifted from fundamental concepts to more evaluative and contextual discussions.

The Impact of Artificial Intelligence-Driven Personalization on Customer Experience and E-Commerce Customer Loyalty: A Systematic Literature Review

2025-11-28T07:30:21+00:00

This study aims to comprehensively analyze how artificial intelligence-driven personalization impacts customer experience and loyalty in the rapidly growing e-commerce sector. This study uses a Systematic Literature Review (SLR) approach to 460 national and international articles published between 2018 and 2025. The analysis was conducted through thematic synthesis and bibliometric mapping using VOSviewer to identify intellectual structures, research trends, and dominant clusters related to the application of AI in digital personalization. The results show that AI-based personalization can improve customer experience through more relevant recommendations, adaptive automated interactions, and increased convenience value. This enhanced experience further contributes to customer loyalty through mechanisms of trust, emotional engagement, and long-term value perception. However, challenges such as privacy issues, algorithmic bias, and the potential for over-personalization remain important concerns in its implementation. The bibliometric results confirm that themes such as artificial intelligence, customization, and consumer loyalty have become the center of global research attention in the past five years. This research provides a theoretical contribution in mapping the mechanisms of influence of AI-driven personalization on consumer behavior and offers practical recommendations for e-commerce players in designing effective, ethical, and sustainable personalization strategies.

Bibliometric Analysis of Green Marketing and Consumer Behavior: Analysis of Purchase Intention for Environmentally Friendly Products Among Urban Consumers in Indonesia

2025-11-28T13:51:18+00:00

This study aims to analyze the factors influencing purchase intention of environmentally friendly products among Indonesian urban consumers using a Systematic Literature Review and bibliometric approach. A total of 600 initial articles were screened using the PRISMA protocol, resulting in 50 reputable national and international articles that met the inclusion criteria. Data sources were gathered through Google Scholar using keywords such as green marketing, green purchase intention, environmentally friendly products, and urban consumers. Thematic analysis was conducted to identify conceptual patterns, while bibliometric analysis using VOSviewer was used to map knowledge structure, keyword density, and inter-variable relationships. The results indicate that environmental attitude, green trust, green perceived value, and green marketing communication are dominant determinants of green purchase intention. Price continues to act as a major barrier but can be mitigated by increasing perceived value and credibility of environmental information. Bibliometric analysis highlights green trust, eco-friendly products, and sustainability as core clusters consistently growing in global research from 2020–2025. Transparent and evidence-based green marketing strategies supported by consumer education are essential in enhancing urban consumers’ green purchase intentions.

Marketing Strategy for Indonesian Natural Stone Based on Digital Certificate of Authenticity (COA): Systematic Literature Review

2025-11-29T01:37:22+00:00

This study aims to analyze the role of the Digital Certificate of Authenticity (COA) as a strategic tool in natural stone marketing through a Systematic Literature Review approach and bibliometric analysis. A total of 50 reputable international articles published in the 2019–2025 period were analyzed using a structured search technique through Publish or Perish and visualized using VOSviewer. The results show that digital COAs function not only as a product authentication instrument, but also as a strategic component that strengthens supply chain transparency, increases consumer trust, and supports the competitiveness of natural stone exports. The main research cluster reveals that digital technologies such as blockchain, QR-based verification, and digital traceability systems contribute significantly to reducing the risk of counterfeiting and increasing brand credibility. In addition, the findings indicate that integrating COAs into marketing strategies can improve the perception of quality, brand value, and purchasing interest of global consumers. Overall, this study emphasizes the importance of adopting digital COAs as a new standard in natural stone marketing to meet the demands of the global market that increasingly emphasizes product authenticity, sustainability, and traceability.

Development of an Intelligent Hybrid Clustering Algorithm Based on Depth Data and Grid Mapping for Automatic Parameter Estimation

2025-12-01T08:21:52+00:00

The K-Means algorithm is one of the most popular clustering methods; however, it has notable weaknesses, particularly its reliance on an arbitrary selection of the number of clusters (K) and its sensitivity to the initialization of centroid positions. Traditional K-Means often exhibits unstable performance and is vulnerable to noise, while many cluster validity indices (CVIs) used to determine the optimal K also suffer from limitations related to computational complexity and efficiency. Although advanced approaches—such as grid-based clustering and Data Depth–based estimation methods—have been developed to address these issues, many of them still require manual intervention to determine key parameters, which becomes an obstacle in creating a fully autonomous clustering system.

To overcome these challenges, this study proposes the development of an Intelligent Hybrid Clustering Algorithm that integrates Grid-Mapping with the concept of Data Depth for automatic parameter estimation. The Grid-Mapping approach is employed due to its proven speed, stability, and robustness against noise by transforming data into a grid-based representation. Meanwhile, the Data Depth concept is utilized as a foundation for efficiently and accurately estimating the optimal number of clusters (K) without the need for repeated full clustering processes. The main innovation of this research lies in creating an automated mechanism for determining crucial parameters, thus eliminating the need for manual user input. With the integration of these two approaches, the proposed algorithm is expected to offer a clustering solution that is not only accurate and efficient but also more intelligent and adaptive, capable of operating autonomously across various data scenarios.

Regulatory Reconstruction of AI-Generated Risk Profiling in Murabahah Financing: Harmonizing the Personal Data Protection Act, Hifz al-M?l, and Pancasila to Prevent Data-Driven Cybercrime

2025-12-02T01:49:15+00:00

This research investigates the fragmented regulatory governance surrounding artificial intelligence (AI)-generated risk profiling in mur?ba?ah financing within Indonesian Islamic banking, focusing on its alignment with the Personal Data Protection Act (PDP Act), the Islamic legal objective of hifz al-m?l (protection of wealth), and the ethical foundations of Pancasila. Conducted across three Islamic banking institutions in Jakarta and Bandung, the study employs a normative–empirical legal research design and draws on in-depth interviews with twelve purposively selected respondents, including risk management officers, cybersecurity specialists, shar??ah compliance personnel, and regulatory experts. Data were analyzed using statutory interpretation, comparative regulatory review, thematic coding, and qualitative risk assessment. The findings reveal that AI-generated profiling systems operate within a regulatory vacuum, characterized by inconsistent data protection practices, opaque algorithmic processes, and limited integration of shar??ah principles and Pancasila-based ethical values. The absence of fairness audits, explainability mechanisms, and AI-specific security controls heightens institutions’ exposure to data-driven cybercrime, while simultaneously undermining Islamic obligations to prevent harm and safeguard financial wellbeing. These results demonstrate that the PDP Act alone is insufficient to govern AI profiling in Islamic finance without harmonization with Islamic legal and ideological norms. The study proposes a Tri-Axial Regulatory Reconstruction Model as a pathway for establishing a coherent, ethically grounded, and legally compliant framework for AI adoption in Islamic banking.

Non-Penal Policy and Islamic Business Ethics in Combating Narcotics Abuse: A Sharia-Based Management Framework for Social Resilience in the Post-Digital Era

2025-12-02T10:39:31+00:00

This study explores the integration of non-penal policies and Islamic business ethics in combating narcotics abuse, offering a Sharia-based management framework for enhancing social resilience in the post-digital era. It investigates the limitations of traditional punitive measures in addressing narcotics abuse and highlights the role of ethical frameworks rooted in Islamic principles. By emphasizing justice, mercy, and communal welfare, the Sharia-based approach focuses on prevention, rehabilitation, and the empowerment of individuals and communities. This paper further examines the growing influence of digital technologies on drug trafficking and addiction, and how these can be leveraged to support non-penal strategies. The findings suggest that combining Sharia ethics with non-penal policies can provide a sustainable, compassionate, and holistic solution to the narcotics epidemic, aligning with both public health goals and Islamic values.

The Effect of Fiscal Policy Literacy on Public Trust in The Government

2025-12-04T11:01:46+00:00

The purpose of this study is to investigate the relationship between fiscal policy literacy (X) and public trust in the government (Y). The main focus of this study is the lack of public understanding of fiscal policy instruments, objectives, and mechanisms, which can affect their perceptions of transparency, accountability, and effectiveness of government budget management. To ensure participants understood fiscal policy, this study was conducted in Palu City and involved 35 respondents selected purposively. This study used a quantitative approach and collected data through questionnaires. The extent to which fiscal policy literacy affects the level of public trust was measured through simple linear regression dataanalysis. This study emphasizes the importance ofimproving fiscal policy literacy as a strategic step to increase legitimacy and public trust in the government because the findings show that public understanding of fiscal policy is positively and significantly correlated with public trust. The analysis results show that an R value of 0.403 indicates a weak to moderate relationship between variables X and Y. An R Square value of 0.162 indicates that variable X can only explain 16.2% of the variation in variable Y, while the remaining 83.8% is influenced by other factors outside the model. These findings show that variable X has an effect, but is not a dominant factor on variable Y.

The Impact of Digital Technology Usage and Innovative Creativity on the Sustainability of SMEs

2025-12-15T08:38:37+00:00

This study aims to analyze the impact of digital technology (X1) and innovative creativity (X2) on the sustainability of small and medium enterprises (SMEs) (Purba 2024)(Y). Digital technology is considered to play an important role in improving operational efficiency, expanding market reach, and strengthening business competitiveness. Meanwhile, innovative creativity is a key factor in creating added value for products and adapting to the ever-changing market dynamics(Nazara et al., 2024). The research method used involves a quantitative approach using questionnaires for data collection with a Likert scale. Respondents were selected through purposive sampling, focusing on SMEs players in Palu City. Multiple linear regression analysis data were analyzed using SPSS. This study used a sampling technique, namely purposive sampling, because the selected respondents had to meet specific criteria, namely MSME actors who utilized digital technology and applied innovative creativity in their business activities. The results showed that variable X1 and variable X2 were related, where the use of digital technology (X1) and innovative creativity (X2) affected MSME sustainability (Y). The results of the study showed that X1 and X2 explained 78.8% of the variation in MSME sustainability, while only 21.2% was influenced by other factors outside the model.

The Impact of Digital Technology and Product Innovation on the Competitiveness of MSMEs in the Digital Economy Era

2025-12-15T08:40:49+00:00

This study examines the influence of digital technology and product innovation on the competitiveness of micro, small, and medium enterprises (MSMEs) in the current digital economy era. A quantitative research method was applied using a Likert-scale questionnaire distributed to local business owners. The digital technology variable (X1) was measured through two dimensions: perceived ease of use, which describes how easily business owners can operate digital tools, and attitude toward use, which reflects their positive feelings and satisfaction when interacting with technology. The product innovation variable (X2) focused on technical innovation related to product development. Competitiveness (Y) was assessed through three main dimensions: competitive pricing, which includes affordability and value; product quality, which covers durability and visual appeal; and consumer loyalty, reflected in repeat purchases and customer recommendations. All questionnaire items were developed based on a structured theoretical framework to ensure measurement accuracy. Respondents were selected using purposive sampling to capture real competitiveness conditions among MSMEs in the surrounding area. The findings reveal that neither digital technology (X1) nor product innovation (X2) shows a statistically significant influence on MSME competitiveness (Y). With an R-square value of 19.2%, the study indicates that these two variables are not yet the main determinants of competitiveness in the sampled MSMEs. The remaining 80.8% of competitiveness variation is explained by other factors outside the research model.

The Role of Digitalization and Product Competitiveness on SMEs' Ability to Penetrate International Markets

2025-12-18T04:08:40+00:00

This study aims to analyze the role of digitization and product competitiveness in the ability of SMEs to penetrate international markets. The current digital transformation provides great opportunities for SMEs to expand their marketing reach, improve operational efficiency, and strengthen their product position amid global competition. However, not all SMEs are able to optimize digitization, and product competitiveness is also an important factor in determining the success of expansion into international markets. This study uses a quantitative approach by distributing questionnaires to SME players as respondents. Independent variables and the dependent variable in the regression model. Furthermore, the R Square value of 0.400 indicates that the independent variables in the model are able to explain 40.0% of the variation in the dependent variable. Respondents were selected using purposive sampling, namely SMEs that have implemented digital technology in their business activities. The research instrument was compiled using a 5-point Likert scale to measure respondents' perceptions of digitalization (X1), product competitiveness (X2), and the ability of SMEs to penetrate international markets (Y).

Sustainability Effects On Market Risk, Liquidity, And Expected Return

2025-12-21T10:19:53+00:00

The expected return of manufacturing companies listed on the Indonesia Stock Exchange is examined in this study in relation to market risk, liquidity, and environmental, social, and governance (ESG) aspects. Inspired by conflicting empirical results and the growing importance of sustainability issues, the study employs a quantitative approach with balanced panel data from 100 businesses between 2022 and 2024. EViews 12 was used for panel regression, and model specification tests such as the Chow, Hausman, and Lagrange Multiplier tests confirmed that the Fixed Effect Model (FEM) was the best estimator. The empirical findings show that, at the 5% significance level, market risk, ESG performance, and liquidity all have favorable and statistically significant effects on predicted return. These results are consistent with the Capital Asset Pricing Model (CAPM), Signaling Theory, and Liquidity Preference Theory, indicating that both sustainability and liquidity disclosures function as reliable market signals. The results provide useful information for investors and financial professionals looking to incorporate risk, sustainability, and liquidity into investment choices. They also add to the body of knowledge on asset pricing in emerging markets.

Analysis Of Islamic Financial Literacy On Investment Behavior In The Indonesian Islamic Capital Market Using Vosviewer

2026-01-03T02:49:23+00:00

The rapid advancement of digital technology has accelerated structural changes in Islamic financial markets, particularly through the development of Islamic financial technology (Islamic fintech). This study aims to analyze the role of Islamic fintech in supporting market efficiency, shaping investor behavior, and strengthening Sharia-compliant financial practices. The research employs a systematic literature review combined with bibliometric analysis using VOSviewer to map research trends, thematic structures, and knowledge development in Islamic fintech studies. A total of peer-reviewed articles published between 2020 and 2025 were selected from reputable national and international academic databases. The findings indicate that Islamic fintech contributes to improved market efficiency by enhancing information accessibility, reducing transaction costs, and increasing financial inclusion. Digital platforms also influence investor behavior by enabling faster and more informed investment decision-making while reinforcing trust through transparent and Sharia-compliant mechanisms. Nevertheless, the study identifies persistent challenges related to regulatory readiness, governance quality, and the effectiveness of Sharia supervision in the digital environment. This research contributes to the literature by providing a structured overview of Islamic fintech development and highlighting critical research gaps, particularly in digital Sharia governance and regulatory frameworks. The findings offer practical implications for regulators, practitioners, and scholars in promoting a sustainable, efficient, and Sharia-compliant Islamic financial ecosystem in the digital era.

The Role of Sharia Fintech in the Transformation of Islamic Financial Markets

2026-01-03T03:28:14+00:00

The rapid advancement of digital technology has reshaped Islamic financial markets through the emergence of Islamic financial technology (fintech). This study aims to examine the development and research orientation of Islamic fintech by systematically mapping dominant themes, trends, and research gaps in the literature. The study applies a Systematic Literature Review combined with bibliometric analysis using VOSviewer, based on 50 peer-reviewed articles published between 2020 and 2025 and indexed in reputable academic databases, including Scopus, Web of Science, DOAJ, and SINTA. The results indicate that Islamic fintech has become a central theme in discussions of market efficiency, transparency, financial inclusion, and Sharia compliant innovation. Technologies such as digital payments, blockchain, artificial intelligence, and smart contracts are frequently identified as key drivers of digital transformation in Islamic banking, Islamic capital markets, and Islamic social finance. Nevertheless, the analysis also highlights persistent challenges related to regulatory readiness, governance frameworks, and the effectiveness of Sharia compliance mechanisms. This study contributes to the literature by providing a structured bibliometric overview of Islamic fintech research and identifying underexplored areas, particularly digital Sharia governance and Islamic regtech. The findings offer relevant insights for academics, regulators, and practitioners seeking to develop a sustainable and Sharia-compliant Islamic financial ecosystem in the digital era.

Integration of Sharia Financial Technology and Psara Behavior: Empirical Analysis of Efficiency and Trust in the Indonesian Sharia Capital Market

2026-01-03T04:32:38+00:00

The rapid development of digital technology has significantly transformed the structure and behavior of financial markets, including Islamic capital markets. This study aims to examine the role of Islamic financial technology in shaping market behavior, efficiency, and investor trust within the Indonesian Islamic capital market. The research employs a systematic literature review combined with bibliometric analysis using VOSviewer to map research trends, dominant themes, and intellectual structures related to Islamic fintech and market behavior. A total of selected scholarly articles published between 2020 and 2025 were analyzed, sourced from reputable national and international journals indexed in major academic databases. The findings indicate that the integration of Islamic financial technology contributes to improved market efficiency through enhanced information dissemination, reduced transaction costs, and increased accessibility for investors. Furthermore, digital platforms influence investor behavior by facilitating more informed and timely investment decisions, particularly among retail investors. Investor trust is identified as a critical factor in the sustainable development of the Islamic capital market, strengthened by transparency, data security, and clear Sharia compliance mechanisms embedded in digital systems. However, the study also highlights several challenges, including disparities in digital literacy, cybersecurity risks, and regulatory limitations that may hinder the optimal impact of Islamic fintech. Overall, this study concludes that the sustainable growth of the Indonesian Islamic capital market in the digital era requires a balanced integration of technological innovation, robust governance, and Sharia principles to support an efficient, trustworthy, and resilient investment ecosystem.

The Role of the Board of Trustees in the Era of Artificial Intelligence and Automation

2026-01-03T06:27:19+00:00

The development of artificial intelligence and automation has brought significant changes in the operations of Islamic financial institutions, especially in the decision-making process, risk management, and compliance supervision. This transformation presents opportunities to increase efficiency, but at the same time poses new challenges in maintaining compliance with sharia principles. In this context, the role of the Sharia Supervisory Board has become increasingly strategic and demands an adjustment of the supervisory function from a transactional approach to system-based supervision. This study aims to analyze the development of scientific studies related to the role of the Sharia Supervisory Board in the era of artificial intelligence and automation through the Systematic Literature Review approach combined with bibliometric analysis using VOSviewer. Data was obtained from Scopus and Google Scholar-indexed scientific publications for the 2020–2025 period that are relevant to Islamic finance and digital technology. The results of the bibliometric analysis show a significant increase in research on the themes of artificial intelligence, fintech, and Shariah governance, with the main clusters covering sharia governance, digital technology, risk and ethics, sharia financial innovation, and sharia supervision. The content analysis revealed that the Sharia Supervisory Board is required to have a technical understanding of algorithms, data security, and automated systems to ensure sustainable sharia compliance. This research emphasizes the importance of strengthening capacity and a framework for sharia governance that is adaptive to the development of digital technology.

The Role of Short-Term Islamic Financial Instruments in Liquidity Management of Financial Institutions: A Systematic Review

2026-01-04T04:29:40+00:00

This study aims to examine the role of short-term Islamic financial instruments in supporting liquidity management within Islamic financial institutions. Liquidity is a critical factor for operational stability, particularly for institutions that must comply with Sharia principles and require asset-backed instruments based on profit-and-loss sharing mechanisms. The main issues identified include limited diversification of short-term instruments, uneven market depth, and the need for highly liquid yet Sharia-compliant instruments. This study employs a descriptive qualitative approach using a Systematic Literature Review (SLR) method, analyzing twenty-five articles published between 2020 and 2025 in nationally reputable journals indexed in SINTA 1 and SINTA 2. Data collection followed several stages, including identification, screening, eligibility assessment, and final selection. The selected studies were analyzed using thematic content analysis. The findings indicate that instruments such as SBSN, SBIS, PUAS, and short-term sukuk play a significant role in reducing liquidity risk, providing stable liquidity buffers, and supporting asset-liability management. However, challenges remain, particularly limited instrument diversification and underdeveloped secondary markets. The study concludes that strengthening short-term Islamic financial instruments, regulatory support, and market structure development are essential for optimizing liquidity management. These findings contribute to regulators, practitioners, and future research by enhancing understanding of the strategic role of Islamic liquidity instruments.

ESG Integration in Islamic Finance: Green Sukuk and Sustainable Investment in Indonesia: Literature Review and Bibliometric Analysis

2026-01-04T08:39:15+00:00

This study aims to analyze the integration of Environmental, Social, and Governance (ESG) principles in Islamic finance by highlighting the development of green sukuk as a sustainable financing instrument in Indonesia. Using a literature review approach and bibliometric analysis with VOSviewer on publications from the period 2015–2025, this study identifies patterns of thematic evolution, key actors, and the dynamics of citation networks in related research. The findings indicate that the integration of ESG in Islamic finance has shifted from normative discourse toward empirical studies that assess credibility, governance, and the sustainability impact of financed projects. Green sukuk has emerged as a strategic instrument that not only complies with Sharia principles but also supports the national green transition agenda. However, challenges such as non-uniform reporting standards, the risk of greenwashing, and limitations in the pipeline of green projects continue to constrain the optimal utilization of this instrument. The results of this study provide implications for regulators, industry practitioners, and researchers in strengthening the sustainable Islamic finance ecosystem.

The Effect of Understanding Fiscal Policy and Financial Literacy on Perceptions of the Efficiency of Public Budget Management

2026-01-04T12:44:15+00:00

This study aims to examine the influence of understanding fiscal policy and financial literacy on views regarding the efficiency of public budget management. It is hoped that understanding fiscal policy can increase public awareness of the objectives and priorities of public budget use, while adequate financial literacy plays an important role in assessing the transparency and effectiveness of public fund allocation. This study uses a quantitative approach with a questionnaire method targeting approximately 30 student respondents in the faculty of economics and business and the public administration department from the 2022-2023 batch who already understand fiscal policy, financial literacy, and public budget management. The data were analyzed using multiple linear regression with SPSS to test the direct and combined effects of fiscal policy (X1) and financial literacy (X2) on public budget management (Y). These findings are expected to show that fiscal policy and financial literacy have a significant and positive impact on public budget management. With a moderate feasibility category, the research model can explain 34.4% of the variation in perceptions of budget efficiency.

The Role of Digitalization and AI in the Transformation of Islamic Financial Institutions

2026-01-04T14:00:58+00:00

The rapid development of digitalization and artificial intelligence (AI) has significantly transformed the structure and operations of Islamic financial institutions. This study aims to map and analyze the evolution of scientific research on digitalization and AI in Islamic finance during the period 2020-2025. A bibliometric analysis was employed using publication data from reputable academic databases and analyzed with VOSviewer to identify research trends, thematic clusters, and knowledge structures. The results indicate a substantial growth in studies focusing on Islamic digital banking, Islamic fintech, and AI applications, particularly in relation to operational efficiency, financial inclusion, risk management, and Sharia governance. Network visualization reveals that Islamic finance, artificial intelligence, fintech, and Sharia governance constitute dominant research clusters, while overlay analysis shows a shift in research focus from technology adoption toward the integration of advanced technologies and governance strengthening. However, density visualization suggests that issues related to ethical AI, regulatory readiness, and digital Sharia governance remain underexplored. This study contributes by providing a state-of-the-art bibliometric mapping of digital transformation research in Islamic financial institutions and by identifying critical gaps for future research. The findings offer valuable insights for academics, regulators, and practitioners in developing Sharia-compliant digital transformation strategies within Islamic finance.

Literature Review: Transparency In Improving The Quality Of Internal Audits

2025-12-01T09:24:03+00:00

The purpose of this study is to systematically review the existing literature on transparency in improving the quality of internal audit in regional public hospitals in North Sumatra Province. The need for transparency in the audit process has become an essential factor in improving the quality and effectiveness of hospital management. This study used a systematic literature review (SRB) approach by collecting, evaluating and synthesizing empirical research articles published between 2015-2015 from reputable international and national journals. The review process followed PRISMA guidelines to ensure transparency and comprehensiveness in selecting relevant studies. A total of 35 articles were indentified and categorized based on their resecarch focus, methodology and main findings. From the studies presented in this paper, it was revealed that as many as 80% of the articeles consistently found a positive and significant relationship between transparancy and intenal audit quality. Transparency in the audit process enables the auditors responsible in the process to exposit the objectivity and evidence in their work, an essential factor in the development and production of credible reports. Transparency in the audit process has become an essential factor in governance, resulting in the elimination and reduction of knowledge and information gaps, all of which play a crucial role in the management and effective governance of hospitals. The role and purpose of the internal audit process in an organization include the ability and capacity to enable the organization to attain their objectives through the evaluation and development of the effectiveness and efficacy of the organization's internal management and control systems and risk management activities. The internal audit team has the responsibility and authority to make recommendations on the aspects that need improvement and ensure that all relevant regulations and rules are obeyed.

Development of Digital Technology in Consumer Transactions

2026-01-08T02:01:27+00:00

The development of digital technology has brought fundamental changes to consumer transactions, particularly through the digitization of payment systems , e-commerce , and the integration of technology-based financial services ( fintech ). This transformation has not only changed people's consumption patterns but also driven financial inclusion, economic efficiency, and business model innovation. On the other hand, the digitalization of consumer transactions has given rise to new challenges, such as cybersecurity risks, personal data protection, and inequality in access to technology. This study aims to analyze the development of digital technology in consumer transactions, identify the driving factors and their impacts, and examine the challenges and future directions of its development, particularly in the Indonesian context. The research methods used were juridical-normative research and literature review of scientific journals, international reports, and regulatory policies. The study's findings indicate that digital technology has accelerated the shift in consumer transactions from conventional systems to an integrated digital ecosystem, but requires an adaptive regulatory framework and consumer protection to ensure sustainability and fairness in the digital economy.

Developing Digital Citizenship Through Digital Literacy Education

2026-01-08T23:36:24+00:00

The rapid integration of digital technologies into daily life has reshaped educational, social, cultural, and civic dynamics worldwide. As learners increasingly rely on digital platforms for communication, information access, and participation in online communities, the development of digital citizenship has become fundamental to ensuring that they engage responsibly and productively in digital spaces. This paper presents an extensive review of how digital literacy education contributes to the cultivation of digital citizenship. Drawing from global frameworks such as UNESCO’s Media and Information Literacy (MIL), the European Commission’s DigComp 2.2, and the ISTE Standards for Students, this study highlights the cognitive, ethical, social, and civic roles of digital literacy in shaping competent digital citizens. The paper identifies critical dimensions of digital citizenship, including online safety, digital ethics, critical information evaluation, responsible communication, digital rights, and civic engagement, emphasizing how educational interventions can strengthen these dimensions. Applying a qualitative literature review methodology, this research synthesizes scholarly work published between 2010 and 2024 across multiple disciplines, including education, media studies, information science, and digital pedagogy. The findings show that digital literacy is not only a technical skill but also a multidimensional construct that supports a wide range of competencies necessary for navigating digital ecosystems. The paper concludes with a comprehensive set of recommendations for educators, policymakers, institutions, and curriculum designers to enhance digital literacy programs that foster ethical, safe, informed, empathetic, and participatory digital citizens.

The Effect of SIPD Implementation and Work Discipline on the Performance of Regional Financial Management in the South Aceh District Government Moderated by Information Technology

2026-01-09T13:51:11+00:00

This study aims to examine the effect of the implementation of the Regional Government Information System (SIPD) and work discipline on the performance of regional financial management officers, with information technology as a moderating variable in the Government of South Aceh Regency. This research employed a quantitative approach with a causal-comparative design. Data were collected through questionnaires distributed to 99 financial management officers and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that SIPD implementation and work discipline have a positive and significant effect on the performance of regional financial management officers. Information technology moderates the relationship between SIPD implementation and performance, as well as between work discipline and performance. This study contributes novelty by positioning information technology as a moderating variable that integrates system and behavioral perspectives in explaining public sector financial management performance. The findings suggest that local governments should strengthen digital infrastructure and human resource discipline simultaneously to improve financial management performance.

Juridical Analysis of Electronic Land Certificates Evidentiary Strength as Basis for PPAT Deed Making

2026-01-10T04:53:11+00:00

The transformation of land registration in Indonesia from a paper-based system to a digital-based system through the implementation of electronic certificates (Sertifikat-el) presents a significant legal anomaly. While this modernization aims to increase efficiency, it creates a norm conflict with the Indonesian Civil Code, which prioritizes physical written evidence. This study aims to analyze the evidentiary strength of electronic land certificates in civil procedural law and the validity of deeds made by Land Deed Making Officials (PPAT) based on electronic data. The research method employed is normative juridical with statute and conceptual approaches, analyzing the synchronization between the Basic Agrarian Law, the Civil Code, and the Electronic Information and Transactions Law. The results indicate that while electronic certificates are formally valid as evidence, their material strength is vulnerable within Indonesia's negative publication system. Consequently, if a PPAT creates a deed based on invalid electronic data due to system errors or cyber-attacks, the deed fails to meet the objective requirement of "a certain subject matter" in Article 1320 of the Civil Code, rendering it null and void by law (nietig van rechtswege). This study concludes that the current regulation places disproportionate liability on PPATs and recommends a reconstruction of legal protection based on state strict liability and Maqashid Sharia principles (Hifz al-Mal) to ensure justice and security in digital land assets.

The Effect of Workload and Digital Learning Readiness on Student Stress during Learning Transformation Tadulako University

2025-12-02T15:06:01+00:00

The transformation of learning to a digital model poses new challenges for students. High academic burdens and unpreparedness for digital learning are suspected to be the main triggers for increased student stress. This study aims to analyze the effect of Workload (X?) and Digital Learning Readiness (X?) on Student Stress Levels (Y), both partially and simultaneously, using a quantitative approach with a survey method. A total of 30 students were selected as respondents. The observation component used a Likert-scale questionnaire distributed to active undergraduate students through a purposive sampling technique. Data were collected through a closed-ended Likert-scale questionnaire with a response level of 1-5 (Strongly Agree, Agree, Neutral, Disagree, Strongly Disagree). The questionnaire was developed based on a predetermined theoretical framework to ensure accurate measurement of variables. After the instrument was tested for validity and reliability, the data were analyzed using multiple linear regression with the help of SPSS software. The results of this study are expected to show that Workload and Digital Learning Readiness have a significant effect on student stress during this transformation period. This can be a consideration for educational institutions in designing more effective learning strategies and reducing student stress.

The Influence of Motivation, Work Discipline, and Organizational Culture on Employee Performance at Wizzmie Restaurant, Malang City

2025-12-03T03:07:00+00:00

This study aims to analyze the influence of work motivation, work discipline, and organizational culture on employee performance at Wizzmie Restaurant in Malang City. Human resources play a vital role in determining organizational success, particularly in the culinary service sector, which demands fast, responsive, and consistent service. Initial observations at Wizzmie indicate issues such as low motivation, uneven workload distribution, communication gaps between senior and junior employees, and suboptimal work discipline, all of which contribute to declining employee performance. Using a quantitative approach with a cross-sectional design, this study involved all 46 employees as respondents through a census sampling technique. Data were analyzed to examine the effects of the three independent variables on employee performance. The results show that work motivation and work discipline have a positive and significant influence on employee performance, whereas organizational culture does not significantly affect performance. These findings highlight that individual factors, particularly internal work drive and adherence to organizational rules, play a more dominant role in improving employee performance compared to collective cultural values. The study contributes theoretically by enriching the literature on performance management in the culinary industry and provides practical implications for Wizzmie Restaurant management. Strengthening motivation through fair reward systems, enforcing consistent discipline, and enhancing an adaptive organizational culture are recommended to support sustainable employee performance improvement.

Antecedents of Employee Performance: The Roles of Employee Engagement and Knowledge Creation through Pro-Growth Employee Interaction as an Intervening Variable (A Study of BSI North Sumatra Employees)

2026-01-01T22:21:14+00:00

This study aims to analyze:(1)the magnitudeof the effect of employee engagement on employee performance, (2) the magnitude of the effect of employee engagement on Pro-Growth Employee Interaction, (3) the magnitude of the effect of knowledge creation on Pro-Growth Employee Interaction, (4) the magnitude of the effect of knowledge creation on employee performance, and (5) the magnitude of the effect of Pro-Growth Employee Interaction on the performance of employees at Bank BSI North Sumatra (Sumut). The population in this study consisted of Bank BSI North Sumatra employees, totaling 1,650 employees, with a sample of 100 employees. The results indicate that employee engagement has a positive and significant effect on employee performance by 76.6 percent, and Pro-Growth Employee Interaction has a positive and significant effect on employee performance by 65.5 percent. These direct effects show that employee engagement has a positive and significant effect on employee performance; employee engagement has a positive and significant effect on Pro-Growth Employee Interaction; knowledge creation has a positive and significant effect on Pro-Growth Employee Interaction; knowledge creation has no effect on employee performance; and Pro-Growth Employee Interaction has a positive and significant effect on employee performance.

Beyond Innovation: A Strategic Framework for Integrating Intelligent Technologies into Sustainable Economic Systems

2026-01-04T11:07:09+00:00

The rapid advancement of intelligent technologies has fundamentally reshaped economic systems worldwide. However, technological innovation alone does not automatically lead to sustainable economic development. Many economies experience fragmented integration between scientific advancement, intelligent technologies, and economic structures, resulting in inefficiencies, governance gaps, and sustainability risks. This study aims to develop a strategic framework for integrating intelligent technologies into sustainable economic systems beyond mere innovation adoption. This research employs a systematic literature review of high-quality national and international scholarly articles published between 2020 and 2025, sourced from reputable academic databases. A thematic analysis is conducted to identify dominant research trends, integration patterns, and critical gaps related to intelligent technologies, economic sustainability, and governance mechanisms. The findings indicate that intelligent technologies such as artificial intelligence, big data analytics, and digital security systems significantly enhance economic efficiency, innovation capacity, and decision-making quality when integrated holistically with scientific research and sustainability-oriented economic policies. However, the review also reveals persistent challenges, including unequal technological access, cybersecurity vulnerabilities, regulatory fragmentation, and misalignment between innovation objectives and long-term economic sustainability goals. To address these issues, this study proposes a strategic integration framework consisting of interconnected scientific, technological, and economic sustainability layers. The framework emphasizes governance alignment, ethical technology deployment, and policy coherence as critical enablers of sustainable economic systems. This study contributes to the interdisciplinary discourse on technology, economics, and social science by offering a structured integration model that moves beyond innovation-centric perspectives. The proposed framework provides practical implications for policymakers, researchers, and industry stakeholders in designing resilient, inclusive, and sustainable economic systems driven by intelligent technologies.

The Planned Change Strategies for Toddler Posyandu in Jakarta in Maximizing Organizational Performance

2025-12-28T10:25:32+00:00

This study reviews how Posyandu Melati III, Kemanggisan Sub-region, Palmerah Region, West Jakarta Municipality, was able to recover from adversity due to the economic recession in 1997, and became the best posyandu at the national level in 2006. Absolutely, in Indonesia, posyandu is quite an important topic because of its suitability to the vision and mission of the Millennium Development Goals, especially points related to improving maternal health and reducing child mortality on an international scale. Therefore, this research uses the Theory of Planned Change Strategy in organizations proposed by Kast & Rosenzweig, and this theory is universal because it can be used in profit and non-profit organizations. Methodologically, this study uses a combination of documentation studies and in-depth interviews. Meanwhile, to support the in-depth interview method, informants were selected by using two informant selection methods, namely theoretical sampling (for posyandu administrators) and snowball sampling (for posyandu cadres). The findings show that the Planned Change Strategies implemented at Posyandu Melati III were indeed successful not only in strengthening consolidation between posyandu cadres, but also in improving posyandu performance significantly at the national level. In short, although this study is not new research, certain points relate to the Sustainable Development Goals themes, especially the point of a healthy and prosperous life (good health and well-being) and the point of reduced inequalities, especially related to methods of community involvement and organizational structure.

Sustainable Economic Development Based on Smart Technology Innovation: Creating an Intelligent Future

2026-01-23T04:57:33+00:00

Innovation has been a primary human task throughout history. The ultimate goal of innovation is to create a smart and better future. Technology, science, and innovation are essential tools for achieving the SDGs. This study explores sustainable economic development based on smart technology innovation to create a smart future. This study uses a literature review method in an effort to convey relevant research directions and applications from selected literature to readers and discusses the main contributions of the selected literature, implementation considerations, challenges, and potential for creating a smart future through sustainable economic development based on smart technology innovation to encourage the development of relevant research in this field. The study used is an exploratory study that provides output on existing data, as well as an explanation of a discovery so that it can be used as an example for research studies in compiling or creating a clear discussion of the contents of the problem to be studied. The results of the literature review indicate that sustainable economic development based on smart technology can create a smart future. The benefits of smart technology innovation can be felt by every individual, community group, community, industry, country, region, and even the world. Sustainable economic development relies on smart technology innovation to optimize resource use, increase efficiency, and create jobs, enabling the realization of smart cities, efficient energy management, and a circular economy by reducing waste and encouraging sustainable practices, ultimately enabling a smart future.

Sustainable Economic Technology Innovation: Strategy, Implementation, and Impact on Green Growth in Indonesia

2026-01-23T04:18:28+00:00

The transformation towards a sustainable economy has become a strategic necessity amidst the pressures of the climate crisis, environmental degradation, and social inequality. Technological innovation is seen as a key driver for balancing economic growth with environmental preservation and social inclusiveness. This article aims to map key technologies supporting a sustainable economy, analyze their implementation strategies in key sectors in Indonesia, and evaluate their impact on the economic- environmental-social dimension (triple bottom line). The research uses a qualitative- descriptive approach through a literature review and case analysis in the energy, agriculture, manufacturing, and MSME sectors. The results show that AI, IoT, big data, blockchain, renewable energy, and green fintech contribute significantly to increasing resource efficiency, reducing emissions, strengthening supply chain transparency, and expanding access to green business financing. Key challenges include infrastructure readiness, high initial costs, digital literacy, immature regulations, and unequal access to technology. This article recommends strengthening incentive policies, building a cross- actor innovation ecosystem, and increasing the capacity of digital-green human resources to accelerate green economic growth in Indonesia.

Analysis of Profitability Ratios in Assessing the Corporate Performance of PT Indofood Sukses Makmur, Tbk Listed on the Indonesia Stock Exchange

2026-01-11T14:23:59+00:00

This study evaluates the financial performance of PT Indofood Sukses Makmur Tbk through profitability ratio analysis, including Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM) for the 2019–2023 period. Secondary data were obtained from the company’s annual reports published by the Indonesia Stock Exchange (IDX). The research method employed is descriptive quantitative analysis using ratio trend analysis and year-to-year comparison. The results indicate fluctuations in profitability; however, overall, PT Indofood Sukses Makmur has maintained competitive profitability ratios within the consumer goods industry. These findings provide important implications for investors and company management in evaluating the effectiveness of profit management and the utilization of financial resources.

Artificial Intelligence (AI) in Strategic Decision-Making: A Bibliometric Analysis of Conceptual Landscape and Future Research Agenda

2026-01-09T16:41:21+00:00