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The development of e-commerce and digital financial services has changed consumer behavior, particularly among Generation Z. One emerging innovation is the Paylater service, which offers convenience and flexibility in transactions. While providing easy access, the use of Paylater also has the potential to increase consumer behavior and impulsive purchases. This study aims to analyze the role of financial literacy and lifestyle in the use of Paylater services among Generation Z through the Systematic Literature Review (SLR) method. A total of ten scientific articles published in the last five years were analyzed to examine the relationship between financial literacy, lifestyle, and Paylater usage behavior. The results show that financial literacy has an inconsistent influence and tends to act as a controlling factor, while a consumptive and hedonistic lifestyle is the dominant factor driving Paylater use. In addition, behavioral factors such as impulsive purchases and technological convenience also strengthen the tendency to use these services. This study concludes that increasing financial literacy balanced with controlling a consumptive lifestyle is very influential in encouraging the wise and sustainable use of Paylater.

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.

This study aims to examine the effect of liquidity, company growth, and company size on firm value, with profitability as a mediating variable. These three independent variables are seen as internal factors that, theoretically, can influence firm value, both directly and indirectly through financial performance. This study employs a quantitative approach, using multiple linear regression analysis, path analysis, and Sobel tests to examine the mediation effect. The results show that liquidity has a significant effect on profitability, while growth and company size do not have a significant impact. Furthermore, the findings indicate that liquidity, growth, and company size do not directly affect firm value. However, profitability was found to significantly influence firm value and can mediate the relationship between liquidity and firm value. In contrast, profitability does not mediate the effect of growth or company size on firm value. These findings contribute to understanding the importance of profitability as a factor influencing firm value and provide insights into how internal company factors affect financial performance and firm value.

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

Premeditated murder is a severe crime characterized by prior planning (voorbedachte raad), making the proof of premeditation crucial in criminal justice. This element is linked to the mental state of the perpetrator, which cannot be directly proven but must be inferred from objective facts and events. Legal proof often focuses on the elements of Article 340 of the Criminal Code, overlooking criminological aspects such as motives, background, and the process of intent formation. This study analyzes how premeditation is proven in murder cases from a criminological perspective and evaluates the relevance of criminological approaches in judicial deliberations. Using a normative legal method with statutory, conceptual, and case approaches, supported by philosophical, sociological, and criminological studies, the research finds that proving premeditation requires more than legal indicators like time delay, tool preparation, and structured actions. It also involves understanding the perpetrator's psychological, social, and situational factors. A criminological perspective helps explain the formation of criminal intent, offering a more comprehensive view of premeditation. Integrating criminology into judicial decisions can enhance evidence quality, leading to more substantive and just outcomes.

Human resource quality serves as a crucial pillar for national development, as it significantly influences a country’s progress and competitiveness. Therefore, enhancing human resource capacity has become a strategic priority, particularly at the regional level where local governments play a vital role. The Government of Bojonegoro Regency has introduced several initiatives to support this objective, including the Ten Scholars per Village Scholarship Program, the Scientist Scholarship, and Final Project Assistance. Despite these efforts, several implementation challenges remain, such as cases of manipulated eligibility requirements among applicants, the absence of a digitized system for registration and document submission, and limited communication channels between program administrators and scholarship recipients. This research seeks to examine, explain, and evaluate the role of local government, especially the Education Office, in executing scholarship programs based on the theoretical framework of government roles as regulator, dynamizer, and facilitator. The study employs a descriptive qualitative method, utilizing observation, interviews, and documentation for data collection, followed by data analysis using the Miles and Huberman model. The findings reveal that although the local government has begun implementing scholarship programs, the execution is not fully effective. Supervision during participant selection focuses mainly on administrative completeness rather than document authenticity. Furthermore, direct outreach activities are limited to certain regions, coordination with village authorities remains minimal, and digital transformation has yet to be realized due to unsuccessful collaboration with the Communication and Information Agency despite several coordination meetings.

Digital transformation in judicial institutions is aimed at improving transparency, efficiency, and legal certainty for the public. One of the main instruments in the digitization of the judiciary in Indonesia is the Case Tracking Information System (Sistem Informasi Penelusuran Perkara/SIPP), which functions as a means of case administration as well as a medium for public information disclosure. Although SIPP is considered to be running well from an administrative perspective, its effectiveness from the point of view of service users, particularly in providing information on court schedules, still shows limitations in its practical use. This study aims to analyze the effectiveness of SIPP in providing information and certainty regarding court schedules for service users at the Surabaya Class IA Special District Court. This study uses a qualitative approach with a descriptive research type. Data was obtained through in-depth interviews with service users and court officials, observation, and review of documents and system data. The analysis was conducted using the Socio-digital effectiveness framework, which focuses on three dimensions, namely user experience, citizen engagement, and public value, to examine the relationship between digital systems, user experience, and the social meaning of public judicial services. The analysis shows that the SIPP has been quite effective in providing access to court schedule information at the administrative level. This effectiveness is reflected in the openness of information access, which can be used by the public without special authentication. However, at the level of practical use, there are still limitations in terms of timeliness and consistency of information updates when there are delays or changes to the court schedule. This affects the user experience in planning attendance and shapes perceptions of the reliability of the digital information provided by the court.

This study aims to analyze the influence of customer experience and perceived value on tourist satisfaction among users of the Sidoarjo City Tour Bus as a form of public tourism transportation service. The Sidoarjo City Tour Bus represents a regional government service innovation intended to support tourism development while improving urban tourism accessibility. This study employs a quantitative approach using a survey method involving tourists who used the Sidoarjo City Tour Bus. Data were collected through questionnaires distributed to 99 respondents and analyzed using multiple linear regression with the assistance of SPSS software. The results indicate that customer experience does not have a significant effect on tourist satisfaction, suggesting that the experiences perceived by users are still subjective and not consistently felt by all service users. In contrast, perceived value has a positive and significant effect on tourist satisfaction, making it the most dominant variable in influencing satisfaction among Sidoarjo City Tour Bus users. These findings indicate that tourist satisfaction is more strongly determined by perceptions of benefits, service quality, and the suitability between sacrifices made and benefits received rather than by emotional experience alone. Therefore, this study recommends that the management of the Sidoarjo City Tour Bus and the local government enhance service value through improvements in facilities, information systems and registration processes, as well as optimization of comfort and schedule certainty. These efforts are important to increase tourist satisfaction and to support sustainable tourism development in Sidoarjo Regency.

This study aims to analyze the innovation of the use of e-SDM Applications in improving the quality of digital employee data management at the Surabaya City Human Resources Development Agency (BKPSDM). This study uses a qualitative approach with a case study method through data collection techniques such as in-depth interviews, direct observation, and supporting documentation. The research analysis refers to the success factor model of e-Government innovation according to Maulidhia J.P., which includes aspects of leadership, stakeholders, resources, technology and information, processes, goals and values, and laws and regulations. The results of the study indicate that the implementation of e-SDM Applications can improve work efficiency, data accuracy, transparency, and ease of access to employee information through an integrated digital system. This success is supported by leadership commitment, collaboration between stakeholders, and the availability of adequate resources. However, this study also found several challenges, including technical system and network constraints, the need to increase human resource capacity, and the need for continuous regulatory and SOP updates. Overall, e-SDM innovations have made a positive contribution to improving the quality of employee data management in government environments.

This study aims to analyze the policy formulation process for the Pasar Besar revitalization program in Pasuruan City, focusing on the stages involved in policy formulation. This study uses a descriptive qualitative approach with interviews with informants and documentation. The results of the study reveal that the Pasar Besar revitalization policy formulation process does not fully conform to the four ideal stages. Of the four stages that should be followed: problem formulation, agenda process, alternative formulation, and policy determination, only two stages were carried out by policy makers in policy formulation, namely problem definition and policy determination. The results of the study reveal that at the problem definition stage, the Department of Industry and Trade defines the main problem as damage and unsuitability of market facilities and infrastructure, which has reached 70 percent, thus not complying with the Indonesian National Standard (SNI) for traditional markets. At the policy-making stage, the program is established and implemented through the 2022 Regional Work Plan (RKPD) of the Department of Industry and Trade, with funding provided through financial assistance to the provincial government. Several issues related to the market revitalization program policy formulation process include: the need to expand policy alternatives into several alternative options, such as considering partial or total market revitalization, and the need for alternative marking, such as gradual revitalization or making small but consistent improvements.

The Right to Build Certificate (Hak Guna Bangunan/HGB), as evidence of land rights intended to provide legal certainty for right holders, may in practice be revoked through decisions of the State Administrative Court. Such revocation creates legal uncertainty regarding the legal status of the land and the position of the right holder, particularly where the certificate holder is not a party to the proceedings. This research aims to analyze the legal status of land following the revocation of an HGB certificate and to examine the legal remedies available to right holders in order to obtain legal certainty. The research employs a normative juridical approach through a literature review of statutory regulations and court decisions. The findings indicate that following the revocation of HGB Certificate Number B 222 in the name of PT Pertamina (Persero), the land reverts to state land, with Pertamina holding priority rights pursuant to Article 37 paragraph (4) of Government Regulation Number 18 of 2021. However, legal remedies through the priority rights mechanism do not provide absolute legal certainty, as the use of the term “may” reflects governmental discretion rather than a legal obligation. Consequently, legal certainty for PT Pertamina remains conditional and dependent upon administrative discretion, rather than constituting final legal certainty.

The implementation of public communication ethics codes in governmental policies encounters complex challenges in achieving optimal transparency, accountability, and responsiveness standards. This qualitative research employs library research methodology to analyze the effectiveness of public communication ethics code implementation mechanisms through normative examination of official government communication practices. Systematic content analysis of regulations, policies, and communication practice documentation reveals significant disparities between normative idealities and operational realities in field implementation. Findings indicate structural, cultural, and technological factors serve as primary determinants of implementation success. The digital era and post-truth phenomena present additional complexities in managing ethical public communication. Technological adaptation inadequacies, institutional coordination fragmentation, and organizational commitment variations influence the consistency of communication ethics standard application. A comprehensive evaluation model integrating input-process-output-outcome dimensions is essential for measuring implementation effectiveness. Recommendations encompass institutional capacity strengthening, adaptive regulatory framework reformulation, and development of communicative accountability systems responsive to contemporary dynamics. This research contributes to developing theoretical frameworks for public communication ethics code implementation within Indonesian governmental governance contexts.

This study analyzes media perceptions of the revocation of CNN Indonesia journalists' press identity cards by the State Palace in 2025, using the legal framework of Law Number 40 of 1999 concerning the Press. The main objective of the study is to examine the extent to which provisions in the Press Law function effectively in providing legal protection for journalists, as well as to identify potential restrictions on statements deemed inappropriate for public access by the Palace. The method used is qualitative with a descriptive-analytical approach, combining literature review, legal document analysis, and review of national media coverage. The research findings indicate that the revocation of Press IDs without going through the Press Council mechanism contradicts the principles of due process and press freedom guaranteed in the Press Law. This incident created a critical perception that the government has the potential to restrict journalists' freedom, especially regarding strategic state policy issues. Informal resolution through mediation and official apologies do not change the reality that the implementation of non-litigation mechanisms in the Press Law is crucial. This study concludes that the role of the Press Law in protecting the journalistic profession is highly dependent on the government's commitment to guaranteeing press freedom, information transparency, and strengthening the media as a pillar of democracy.

The Mapan Satria Program represents the Kediri City Government's commitment, through the Department of Transportation, to enhance public service quality in the bus transportation sector under the name Bus Satria; however, operational obstacles such as schedule unreliability and insufficient public information persist. This study aims to describe the effectiveness of the Mapan Satria Program managed by the Kediri City Department of Transportation commencing in 2023. Program effectiveness was analyzed based on Annas's (2017) seven indicators using a qualitative method with data collection through observation, interviews, and documentation. The analysis indicates that the Mapan Satria Program (Moda Angkutan Pelayanan Aman dan Nyaman Sarana Transportasi Kediri Bahagia) has not yet operated effectively. While aspects such as timeliness, work mechanisms, inter-agency cooperation, fund disbursement, and monitoring and evaluation have been implemented in accordance with regulations, others remain suboptimal, including limited human resources, service deviations, inadequate information updates, and low public utilization. Therefore, the author recommends optimizing the program by expanding socialization to the wider community, providing clear schedule information at bus stops to facilitate passengers, strengthening the operational monitoring and evaluation system, and imposing strict sanctions for deviations.

This article explores the concept and implementation of restorative justice in Indonesia, an approach currently at a crucial crossroads within the criminal justice system. Rather than solely focusing on punishment, restorative justice offers a path towards repairing relationships between victims, offenders, and the community, seeking solutions oriented around conflict resolution. Through comprehensive analysis, this paper identifies the philosophical foundations and regulations supporting the adoption of restorative justice, while dissecting the dynamics of its application across various levels of legal processes in Indonesia. However, this noble endeavor is not without its challenges, ranging from institutional resistance and uneven understanding to harmonization with the conventional criminal law framework. Behind every case lies a human story yearning for more substantive justice. Therefore, this article argues that the success of restorative justice does not merely lie in its legal umbrella, but in our ability to understand and embrace the human dimension in every dispute resolution process. Consequently, this paper recommends adaptive and collaborative strategies to strengthen the role of restorative justice, ensuring it can guide our criminal justice system towards a more just and dignified future for all parties.

Evaluation of training programs at the UPT Balai Latihan Kerja (BLK) in East Java has become an essential component in measuring the success of competency-based training implementation that aligns with labor market needs. This study applies the Systematic Literature Review (SLR) method to answer the research questions regarding the effectiveness of training programs at UPT Balai Latihan Kerja (BLK) in East Java in improving work competencies, the evaluation models used in BLK training programs, and the challenges documented in the design of the evaluation studies. The literature search was conducted through Google Scholar using inclusion and exclusion criteria, guided by the research questions determined by the researcher, and a three-point Quality Assessment framework to assess the methodological rigor and contribution of each journal's evaluation results. From the five journals analyzed, the key findings indicate that BLK training programs in East Java are relevant to workforce development needs and implemented based on the Competency-Based Curriculum (Kurikulum Berbasis Kompetensi/KBK). This study contributes important insights to the understanding of vocational program evaluation at BLK, highlighting that current evaluation approaches possess structured and relevant implementation foundations, and generate a positive impact in supporting the improvement of work competencies among BLK participants and alumni, particularly in the East Java region.