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The lack of integration of ethical principles into corporate social responsibility (CSR) practices remains a common issue, posing significant challenges in building public trust and ensuring business sustainability. This study aims to examine how the implementation of business ethics can enhance the effectiveness of CSR within corporate environments. The research employs a literature review method, analyzing various academic publications, regulatory frameworks, and corporate reports relevant to business ethics and CSR. The findings reveal that consistent application of ethical values can deepen the meaning and impact of CSR initiatives, improve corporate reputation, and strengthen relationships with stakeholders in a more meaningful and sustainable manner.Nevertheless, several challenges persist, particularly in the form of organizational cultural differences and the suboptimal internalization of ethical principles into corporate systems and work culture. Therefore, strategic efforts are required to ensure that business ethics are not merely treated as normative concepts, but are truly embraced as core values in CSR practices aimed at achieving social and environmental sustainability.

This study presents a bibliometric analysis of the dynamic relationship between Corporate Social Responsibility (CSR), political connections, and sustainability. CSR has evolved from philanthropy to an important business strategy, driven by consumer demands and government regulations. Political connections influence the implementation of CSR, either facilitating or hindering it, depending on a country's governance system. Sustainability, measured by ESG pillars, is essential for competitiveness and long-term performance. Using the PRISMA and VOSviewer methodologies, 87 documents from Scopus were analyzed, revealing a significant increase in publications since 2019, with China and Indonesia as the main contributors. These findings identify 23 topic clusters, highlighting government interventions, green innovation, and sustainability reporting in enhancing CSR performance and corporate sustainability. This research provides significant theoretical and practical contributions to the CSR literature.

Web-Based Augmented Reality (AR) is an emerging interactive technology that is increasingly adopted in the fields of visual communication design and digital education. This study aims to analyze trends in the use of Web-Based AR within interactive design contexts and to identify user preferences regarding its features. The research employs a literature review and secondary data analysis, drawing from academic publications, industry reports, and online surveys conducted between 2019 and 2024. The findings reveal a significant increase in the adoption of Web-Based AR both globally and in Indonesia. Key factors driving adoption include interactivity without installation, cross-device compatibility, and rapid browser-based access. Trend diagrams, comparative tables of AR platforms (such as 8thWall, ZapWorks, and WebXR API), and user preference visualizations are presented to support the analysis. The study discusses technological challenges, adoption gaps, and design implications, particularly in education and marketing. Limitations include reliance on secondary data and limited geographic scope. The study’s outcomes are expected to serve as a reference for interactive content developers, educators, and researchers in designing inclusive and adaptive AR-based user experiences.

The importance of data mining in Indonesia is increasing along with the growth of big data in various strategic sectors. Data mining plays an important role in transforming complex data into useful information to support data-driven decision making, which is urgently needed in the face of competitive challenges and operational complexity. This research aims to examine the development of data mining techniques and applications in Indonesia over the last decade (2015-2024). Through a systematic literature review approach, data was collected from academic publications in SCOPUS indexed databases. From the initial 95 papers found, a further selection was made based on accessibility, title, and abstract until 64 papers were included in the article review. The results show that techniques such as K-Means, Naive Bayes, and Decision Tree are most commonly used. In the business sector, clustering through K-Means is widely applied for market segmentation and consumer pattern analysis. The healthcare sector mainly utilizes classification techniques, such as Naive Bayes and Decision Tree, for disease risk prediction and early diagnosis. Meanwhile, the education sector uses data mining to assess student performance and predict potential dropouts, assisting institutions in optimizing learning strategies.

This study aims to analyze the phenomenon of bullying through a literature review approach that relies on various relevant sources of information. The method used in this research is a literature review, which involves gathering, evaluating, and analyzing literature related to bullying and its impact on adolescent self-esteem. The sources used include scholarly articles, journals, books, and previously published publications. In this process, the researcher analyzes literature regarding the factors influencing bullying, its impact on adolescent psychological development, and the relationship between bullying and self-esteem. This study also identifies key findings and gaps in the existing literature. The analysis results show that bullying significantly affects the decrease in adolescent self-esteem, and there is an inverse relationship between the two. This study recommends the need for more focused prevention efforts on the root causes of bullying, as well as the necessity of social support for both victims and perpetrators of bullying to reduce the negative impact on adolescent psychological development.

This research intends to assess the influence of sharia reform on the development of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on key sectors that underpin the national economy. This article employs quantitative methods and secondary data acquired via digital literature research to offer the most recent findings from many sources, including OJK publications, Bank Indonesia, and certified scientific journals. The study's results demonstrate that sharia-compliant principles, including mudharabah, musyarakah, and murabahah, substantially enhance the development, prosperity, and strength of MSMEs. Mudharabah, musyarakah, or murabahah substantially enhance the development, prosperity, and strength of MSMEs. This research provides significant insights for the advancement of equitable and sustainable finance within the Indonesian Islamic economic framework.

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.

Phishing is an evolving form of cybercrime that targets users' sensitive information through URL manipulation. Conventional detection methods such as blacklists and signature-based approaches have become increasingly inadequate in addressing the dynamic variations of modern phishing attacks. This study evaluates the effectiveness of Recurrent Neural Network (RNN) variants, such Long Short-Term Memory (LSTM), Bidirectional LSTM (Bi-LSTM), and Gated Recurrent Unit (GRU), in detecting phishing threats based on URL data. The methodology involves a Systematic Literature Review (SLR) of scholarly publications from the past ten years, complemented by experimental implementation of the models using a public dataset from Kaggle. Literature findings show that Bi-LSTM consistently achieves the highest accuracy, up to 99%, while GRU stands out for its computational efficiency. Experimental results support these findings, with Bi-LSTM achieving an accuracy of 96.22%, GRU 96.29%, and LSTM 95.43%. Classification metrics indicate that RNN-based models perform very well in detecting benign and defacement URLs, although their performance on phishing URLs remains challenged, particularly in terms of recall. These results confirm that RNNs remain a promising approach for phishing detection systems, especially when integrated into hybrid models with complementary architectures. This study is expected to provide a foundation for developing precise and adaptive AI systems to combat increasingly sophisticated phishing threats.

This research is a literature study that aims to identify and analyze the elements that influence tax avoidance practices in trading sector companies. Tax avoidance is a strategy taken by companies to minimize the tax burden that must be paid. Although legal, it often raises ethical debates and has an impact on the country's foreign exchange earnings. The research method used in this study is a literature review of various scientific journals and relevant publications that discuss the determinants of tax avoidance, especially in the trade sector. This research takes data from various sources that have been indexed by SINTA. Researchers searched for all relevant data until it was classified into nine relevant sources and discussed in this study. The following factors that affect tax avoidance include leverage on tax avoidance, profitability on tax avoidance, and company size on tax avoidance. The results of the study indicate that leverage, profitability, and company size affect the practice of tax avoidance. This study provides insight for stakeholders, such as the government and investors, in understanding the characteristics of companies that tend to practice tax avoidance, as well as a basis for formulating more effective tax policies.

Operational efficiency is one of the key indicators in determining the success of industrial companies amid increasing competition. One of the strategies that can be implemented to improve this efficiency is through systematic and integrated business process management. This study aims to examine the role of business process management in enhancing the operational efficiency of industrial companies. This research uses the literature review method by analyzing various national journal publications from the last five years relevant to the topic. The results show that implementing effective business process management helps companies reduce waste, shorten production time, and improve product quality. The utilization of information technology, particularly ERP systems, supports the integration of business processes, allowing for more effective decision-making. However, several challenges remain, including resistance to change and limitations in human resources. Therefore, the implementation of business process management requires appropriate strategies and active participation from all organizational elements to achieve the desired efficiency.   Keywords: , , , , 

This research explores the key challenges in child protection efforts carried out by UNICEF in armed conflict areas, focusing on the case of the Central African Republic (CAR). It adopts a qualitative approach with a descriptive-analytical design, drawing on a literature review of UNICEF reports, UN documents, academic publications, and other credible sources. The analysis reveals that child protection failures stem not only from technical obstacles in the field but also from deeper structural problems, including the state’s weak presence, political compromises with armed groups, and limited institutional capacity. Three major categories of barriers are identified: structural and access-related obstacles, socio-cultural and political constraints, and institutional and operational limitations. UNICEF faces significant challenges in reaching high-risk areas, gaining community trust, and ensuring program sustainability amid high dependence on external funding. Using the human security framework, this research highlights the need to understand child protection in conflict zones as a multidimensional issue requiring a long-term, contextualized approach that strengthens state structures and empowers local communities.

The introduction of toxic substances or energy into the environment degrades environmental quality, which in turn can have negative effects on living things like human health, biodiversity, and the global climate. This multi-faceted problem has far-reaching consequences for ecosystems and human life. For Indonesia, this has grown into a major problem throughout the last several decades. Water, air, soil, and noise pollution have all seen dramatic increases due to the expansion of cities, the industrial sector, and the proliferation of motor vehicles. All four forms of Indonesian environmental pollution—air, water, soil, and noise—are covered in this research, along with their origins, effects on human and environmental health, and potential solutions, both governmental and grassroots. A literature review of secondary sources, such as government papers, scientific journals, and other official publications, is employed as the technique. This document is written with the intention of drawing attention to the significance of environmental protection and offering broad preventative actions. According to the results, industrial operations, automobiles, household garbage, and a general lack of environmental consciousness are the main causes of pollution. Hence, in order to lessen the impact of pollution and enhance environmental quality, technological solutions, regulatory laws, and communities that are both interdisciplinary and collaborative are crucial tools.

The purpose of this study is to analyze how Indonesian public accountants comply with their code of ethics. The researcher uses a qualitative approach to collect data for this study, by referring to various scientific publications, papers, journals, and other sources. However, the author's data collection method is a literature study methodology. The subjects of this study are public accountants of the Indonesian Public Accounting Office. According to the research findings, in order to maintain public trust, the code of ethics of the public accountant profession must be adhered to. In addition, by implementing a code of ethics, an accountant is seen as more professional, reliable and trustworthy. An accountant must be independent because a lack of independence can violate the basic principles of ethics regarding the objectivity of an auditor in working.

Reciprocal tariff changes imposed by the United States on its trading partner countries including Indonesia, create changes in export and import tariffs in Indonesia which result in a significant impact on the Indonesian economy, which has an impact on export and import sectors such as oil and gas, then non-oil and gas which includes processing industries, agriculture, forestry, fisheries, mining as well as consumer goods, raw / auxiliary materials, and capital goods. This research aims to analyze the impact of exports and imports in the country of Indonesia due to the reciprocal tax rate policy implemented by the United States. This research uses a qualitative approach with the type of content analysis, which involves collecting data from news articles, research reports, and relevant academic publications. The results showed that the imposition of reciprocal tariffs imposed by the United States against Indonesia caused an increase in imports from 2017 to 2020 by 1.38% in the consumer goods sector. On the other hand, the export side decreased in the oil and gas sector from 2017 to 2020 by 2.37% which resulted in disruption of economic stability in the global supply chain that created inflation, and increased imports in Indonesia resulted in competing local product prices with imported products so that many Indonesian manufacturing companies reduced production and terminated employment. From this research, it is expected that Indonesia will be able to maximize the opportunities that exist from the changes and challenges of global trade.

Dental and oral health issues in Indonesia remain a critical concern, with a high prevalence, particularly in dental caries and periodontal diseases. Based on data from Riskesdas 2018 and the 2023 Indonesian Health Survey, more than 50% of the population suffer from caries, with the highest rates found among children and the elderly. This literature review aims to identify the characteristics of oral health problems, risk factors, health and socioeconomic impacts, and the intervention strategies implemented in Indonesia. The study employs a narrative review method by analyzing national publications from 2015 to 2025 that meet inclusion criteria. The findings reveal that the main determinants include low oral health literacy, high sugar consumption patterns, limited access to dental services, and socioeconomic factors such as education and income. The impacts include decreased quality of life, reduced work productivity, and increased burden on the healthcare system. Effective prevention and control strategies involve school- and community-based health promotion, the use of technology such as teledentistry and mobile applications, improvement in basic service access, as well as regulatory policies on sugar consumption and incentives for healthcare personnel in remote areas. Multisector collaboration and continuous research are essential to significantly reduce the burden of oral diseases in Indonesia.

In the era of rapid digital transformation, digital sovereignty has become a strategic issue for ASEAN countries, including Indonesia. Digital sovereignty encompasses a country's ability to manage data, technological infrastructure, and information systems independently without foreign intervention. This study aims to analyze Indonesia's strategies in strengthening digital sovereignty through regional cooperation within ASEAN. A descriptive qualitative approach is employed to illustrate the dynamics of Indonesia’s domestic and regional policies, with data obtained from literature studies, official government documents, and international publications related to cybersecurity. The findings indicate that Indonesia is actively developing national policies such as the Personal Data Protection Act (PDP Law), building national digital infrastructure, and launching strategic projects such as the SATRIA-1 Satellite. At the regional level, Indonesia plays an active role in forums such as the ASEAN Digital Ministers' Meeting (ADGMIN) and ASEAN-CERT, as well as initiating the establishment of the ASEAN Digital Resilience Task Force. However, significant challenges remain, including institutional fragmentation at the national level, digital infrastructure gaps, limited human resources, and varying political commitments among ASEAN member states. This study concludes that Indonesia's strategy must be accompanied by strengthened inter-agency coordination, capacity building of human resources, and harmonization of regional digital policies to create a secure, sovereign, and inclusive ASEAN digital ecosystem.

This research aims to analyze the impact of increased shipping costs on the price elasticity of demand for products on the Shopee marketplace platform. The method used in this study is qualitative, focusing on secondary data sourced from various literatures, research findings, scientific publications, and relevant public data. Through a comparative analysis approach and interpretation of the available data, this study intends to identify patterns, trends, and inconsistencies related to the impact of increased shipping costs on the price elasticity of demand for products on marketplace platforms like Shopee. The results of this study are expected to help sellers and Shopee address the impact of increased shipping costs on market demand. Additionally, academically, this research expands the understanding of product demand reactions to changes in shipping costs on marketplace platforms.

This study aims to analyze the effectiveness of social service management in handling neglected elderly in Medan City. The phenomenon of neglected elderly has become a complex social problem along with the increasing number of elderly population and changes in family structure in urban areas. Medan City as the third largest metropolitan city in Indonesia faces challenges in providing optimal social services for neglected elderly. This study uses a qualitative research method with a library research approach. Data collection was carried out through a literature review of various relevant library sources, including scientific journals, books, research reports, policy documents, and official publications of related agencies. Data analysis used content analysis techniques to identify patterns and themes related to the effectiveness of social service management for neglected elderly. The results of the study indicate that social service management in Medan City has not been fully effective in handling neglected elderly. In terms of planning, there are still limitations in mapping and recording neglected elderly data. In terms of organization, coordination between agencies is still weak. Program implementation faces constraints of budget and human resource limitations. The monitoring and evaluation system has not been running optimally. Supporting factors include local government commitment, availability of regulations, and community participation. While inhibiting factors include budget constraints, lack of professional staff, and minimal cross-sector coordination. This study recommends the need to strengthen the social service management system through increasing human resource capacity, optimizing the budget, and strengthening cross-sector coordination to improve the effectiveness of handling the elderly in Medan City.

Financial inclusion is an important pillar in equitable economic development, especially in Indonesia with a majority Muslim population. However, the contribution of Islamic financial institutions (LKS) to national financial inclusion is still low due to limited innovation, access, and public literacy about Islamic finance. This study aims to analyze the role of LKS innovation in accelerating financial inclusion in Indonesia. The research method uses a descriptive qualitative approach with literature studies and secondary data analysis from various related reports and publications. The results show that service digitalization, product diversification, and strengthening the halal ecosystem are the main strategies of LKS innovation. Digital innovations such as sharia mobile banking, fintech, as well as microfinance services and the halal sector have proven effective in expanding access to Islamic finance, especially for MSMEs and communities in remote areas. Synergy between the government, regulators, and industry players is needed to create an inclusive and sustainable Islamic financial ecosystem. The implications of this study emphasize the importance of continuous innovation and Islamic financial literacy education to increase the role of LKS in supporting national economic growth based on Islamic values.

The purpose of this study is to determine the trends and developments in corporate tax avoidance studies using a mixed method approach. This method includes a quantitative approach in bibliographic analysis and literature review. Data were collected through searching national and international journals indexed in Emerald, Springer, and Scopus by referring to relevant publications. Data analysis includes: (1) mapping trends and developments in corporate tax avoidance research with Vosviewer software based on bibliographic studies; and (2) identifying trends and issues in corporate tax avoidance through literature review. The results of the Vosviewer analysis found five large groups with 40 main topics after selection. All topics are explained comprehensively through a literature review. This study provides a comprehensive picture of themes that are often studied in previous literature, thus becoming a reference for further research.