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Education is important in human progress. Likewise, Islamic education plays a very important role in determining the quality of life of Muslims. Unfortunately, in this modern era it can be clearly felt that Islamic education is lagging behind modern western education. According to Al-Faruqi an Al-Attas' view, this is evidenced by the existence of an identity crisis, the loss of economic, political and intellectual independence in the Islamic world, the existence of sectarianism that focuses on borders rather than development, and the slow adoption of new technology and modernization (Ramdhani, 2013). There are several factors that cause these things, namely: the influence of western science and philosophy, colonialism, lack of Islamic unity and lack of modernization of the Islamic world. To overcome these problems, several ulama proposed the Islamization of science. This article was created to discuss the concept of Islamization of science using the SLR method. The Islamization of Science aims to integrate Islamic principles and values into the field of science and knowledge which involves a process of rethinking, re-evaluating and reconstructing scientific knowledge to enrich the vision and struggle of Islam (Sahide, 2015). The concept of Islamization of Science was introduced by Ismail Raji Al-Faruqi who defined it as an effort to integrate science into the unity of Muslim life. Which aims to improve the quality of Islamic education, and it is hoped that it can also improve the quality of life of Muslims in this era.    

The recurring issue in the education sector is the low interest in learning and the difficulties children face in learning at school, particularly in Mathematics. These two aspects are crucial to address and minimize as they significantly impact students' learning outcomes. This study aims to identify the factors that influence children's interest in learning and the emergence of difficulties in learning Mathematics at the elementary school level. This research employs the Systematic Literature Review (SLR) method. Data were collected through the documentation of all articles related to interest and difficulties in learning Mathematics at the elementary school level from 2019-2023. Subsequently, the researchers reviewed these articles comprehensively. The articles used in this study include both national and international journal articles. The research findings indicate that there are two factors influencing interest and difficulties in learning Mathematics: internal factors (factors within the students) and external factors (environmental factors).

This research aims to examine the influence of digital literacy on elementary school students' interest in reading and writing during the Covid-19 pandemic. This research is qualitative research using the systematic literature review (SLR) method. Information is taken from the Google Scholar database for the last 5 years, viz. between 2020 and 2024 in full text format. The research results show that the Covid-19 pandemic has had a significant impact on elementary school students' education, especially in distance learning. Obstacles faced include lack of facilities, slow internet connection, and lack of direct interaction. Parents and teachers also face the challenges of costs, adapting to technology, and difficulty controlling and understanding students. However, online learning opens up opportunities for innovation and collaboration between parents, teachers and the community. Research also shows that the pandemic affects elementary school students' digital literacy and reading interest. Rahman found an increase in reading ability despite obstacles. Mirnawati identified the challenges and opportunities of online learning. Siroj noted that good digital literacy increases interest in reading. Andarini concluded that digital literacy at the UPI Serang Pilot Laboratory Elementary School was going quite well. Salsabillah revealed the negative impact of online learning on literacy and numeracy. Ayuniar highlighted the important role of teachers in teaching reading skills. Solahudin identified internal and external factors that influence students' reading interest. Anam emphasized the need for educational updates and technological support during the pandemic.

This research aims to analyze the impact of K-pop cultural trends on local culture in the context of citizenship education in the era of globalization. The method used is a Systematic Literature Review (SLR) by collecting 60 articles from Google Scholar in 2019-2023, which examine the influence of K-pop and the role of citizenship education in maintaining local cultural identity while accommodating global popular culture. The results of this research propose the integration of local cultural wisdom into the educational curriculum, with the aim of developing a balanced understanding of local and global culture, as well as preserving cultural heritage in a dynamic modern context. The findings of this study highlight the importance of local wisdom values ​​in education to strengthen students’ cultural identity in the era of globalization.

Penelitian ini bertujuan untuk menyelidiki pemanfaatan MyIndiHome bagi pelanggan dengan fokus pada kepuasan pelanggan dan manfaat aplikasi. Menggunakan metode Systematic Literature Review (SLR), penelitian ini mengidentifikasi 30 paper jurnal yang memenuhi kriteria inklusi, mulai dari tahun 2016 hingga 2019. Melalui analisis data, temuan penelitian ini menyoroti fleksibilitas layanan, kualitas layanan elektronik, dan interaksi pelanggan sebagai faktor utama yang memengaruhi kepuasan pelanggan. Hasil Quality Assessment menegaskan validitas dan relevansi data yang digunakan dalam penelitian. Analisis data juga mengungkapkan bahwa penggunaan kuesioner sebagai teknik pengumpulan data yang paling umum digunakan, dengan jumlah responden sebanyak 100 orang. Faktor-faktor lain yang signifikan dalam pengaruh terhadap kepuasan pelanggan termasuk kualitas produk, harga, dan promosi penjualan. Berdasarkan temuan penelitian, disarankan agar perusahaan telekomunikasi terus memperhatikan fleksibilitas layanan, meningkatkan kualitas layanan elektronik, dan memperkuat interaksi dengan pelanggan. Peningkatan kualitas jaringan dan sistem informasi juga penting untuk memastikan pengalaman pengguna yang optimal. Dengan demikian, penelitian ini memberikan pandangan menyeluruh tentang pemanfaatan MyIndiHome bagi pelanggan dan memberikan dasar bagi perusahaan telekomunikasi untuk meningkatkan kepuasan pelanggan dan efektivitas pemanfaatan aplikasi di masa mendatang.

Computational thinking is the process of solving issues by using mathematical ideas and concepts. Systems problem solving, data analysis, abstraction, algorithms, and information representation are some of these ideas. The purpose of this study is to determine how mathematical problem-solving techniques for computational thinking function. Systematic literature observation was the research methodology employed in this study. A topic area of interest's existing research as well as pertinent, targeted research questions are found, reviewed, disseminated, and interpreted using the systematic literature review (SLR) technique. Journals may be found and evaluated methodically using the SLR approach, with each stage according to preset guidelines or rules.

The purpose of this study is to understand the impact of the role of internal audit and financial statement audits on the quality of financial statements. Internal audit has the task of internal supervision, needed by the company in order to understand the quality of financial statements so that the company can monitor the development of the company. In managing the company, the most effective and efficient mechanism for managers is disclosure in financial reporting. This research method is conducted with SLR (Systematic Literature Review) which is used to evaluate and review all research. Data searches were conducted using the Publish or Perish application which accessed the Google Scholar, Semantic and Crossref databases and resulted in 47 journals to be reviewed. The result is that internal audit and financial statement audit have a positive impact on the quality of financial statements.

Accounting Fraud has become a major problem across all industries, causing financial loss and damaging an organization's reputation. In this research, the goal to be achieved is to understand how an individual's morality and internal control influence the occurrence of fraud. Fraud cases in Indonesia have increased along with business growth and developing investment opportunities. Company financial reports are often presented maximally to attract investor interest. This research applies a Systematic Literature Review (SLR) approach. This literature review was carried out by collecting articles published in international and national journals from 2017 - 2024. Of the 336 articles found, 52 articles were taken for further analysis based on certain criteria. Articles collected via Google Scholar, Semantic Scholar, ResearchGate and Garuda. In this study, articles were grouped based on the year in which they were published, the number of authors involved, the research methods used, and the data collection techniques applied. The findings from this study indicate that this subject will be the most discussed in 2022, with 13 related journals. Most of the authors come from the Indonesian Hindu University in the Hita Accounting and Finance journal, contributing 22% of the total articles. The method most commonly used in this research is quantitative, with questionnaires as the main approach to collecting data.

This study aims to re-examine the information that has existed in previous studies by proving that Good Corporate Governance and Corporate Social Responsibility have a significant influence on firm value. In this study using Systematic Literature Review (SLR) with a total of 41 previous journals have been taken from several websites such as Google Scholar, Semantic Scholar, Garuda Rujukan Digital, and Connected Papers. The number of previous journal publications on GCG and CSR is still fluctuating from 2020 - 2024. This research technique predominantly uses quantitative types. In collecting these research data, instruments that are widely used are mainly documentation techniques.

The development of information and communication technology has brought significant changes in various aspects of life, including the consumer behavior of teenagers. This study aims to examine the impact of social media on teenage consumer behavior using the Systematic Literature Review (SLR) method. Analysis of various studies shows that social media has a significant influence on teenage consumer behavior. Targeted advertisements, influencers, and social media content are the main factors influencing teenagers' purchasing decisions. Intensive use of social media is also correlated with an increase in unhealthy and excessive consumer behavior. This research highlights the importance of education on healthy social media usage, the role of families and schools in guiding teenagers, and stricter government policies regarding social media advertisements. Recommendations for further research and practical interventions are also provided to mitigate the negative impact of social media on teenage consumer behavior.    

Tax aggressiveness refers to the behavior of managers to reduce the tax burden on the business for their own benefit, so that it can create conflict between shareholders and managers. This occurs as a result of managers perform tax aggression solely for short-term profits without thinking about the long-term advantages of the business that shareholders anticipated. The purpose of this research is to investigate the impact of capital intensity and return on assets (ROA) on corporation's aggressive taxation whose data comes from relevant journals in 2019-2024. Systematic Literature Review is the research methodology employed in this study (SLR) and a total of 50 articles published from 2019-2024 accredited in SINTA are systematically analyzed in this study. The study's conclusions are Capital Intensity has a favorable impact on tax aggression, this means that the higher the capital intensity of a company, the greater the tax burden aggressiveness executed by the business. While the Return on Assets (ROA) of the company is positive and significant effect on tax aggressiveness, which means the greater the business's ROA, the more aggressive they are towards taxes.

Purposes : The purpose of this research is to review and analyse previous information included in the study of Green Accounting in Indonesia which is still in the process of developing and becoming a hot topic in Indonesia. The author hopes that this research can serve as a basis and provide ideas for future research Research Methods : This study was using the SLR (Systematic Literature Review) method with 60 totals previous journals taken literatured in this study. Research Results : The trend of Green Accounting studies in Indonesia from 2019-2024 is still fluctuating. This System Literature Review research shows that Green Accounting needs to be improved. This research is based on policies, initiatives to manage the sustainability of the natural environment based on eco-friendly principles and green innovations that can further improve the environment. The business activities of a company in the future will no longer cause damage to the natural environment, but the entity can preserve and maintain the surrounding ecosystem and natural resources.

Financial recognition is the basis that encourages companies to report losses early and delay revenue recognition. Conservatism affects the quality of the main indicators reflected in financial reporting. The method used in this research is Structured Literature Review (SLR), where the data sources are obtained from Semantic School, Sinta Journal, and Google School for the publication years 2018 to 2024. Next, filtering is carried out to match the subject matter, resulting in 50 journals that will be analyzed systematically. So the results of the research state that a level of debt has a good influence on financial recognition, even though the level of financial difficulty has a positive but negative effect on accounting conservatism. So it indicates that a manager who has a high level of debt leads to more conservatism in their financial reporting to meet the interests of creditors, while companies experiencing difficulties tend to be less conservative.

Research Objectives: This study aims to review and re-analyze the information that has been in previous studies because Big Data Technology in Indonesia is still in the development stage and has become a hot topic in Indonesia. Auditor independence is defined as a mental attitude that is free from influence, not controlled by other parties and not dependent on others. This proves that auditor independence plays an important role in an organization and builds accountability in the organization. The author hopes that this research can be the basis and provide ideas for new research in the future. Research Method: This study was conducted using the SLR (Systematic Literature Review) method with a total of 28 previous journals taken that were analyzed in this study Research Results: The results of the study show that the integration of Big Data technology substantially affects the    

The role of mompreneurs in the creative economy is increasingly significant in supporting local economic growth. This article explores the relationship between mompreneurship and the creative economy through the Systematic Literature Review (SLR) approach. This study shows that mompreneurs, with innovation and adaptive skills, can create job opportunities, strengthen the family economy, and have a positive impact on local communities. However, challenges such as limited access to capital and social pressures remain major obstacles. This article provides strategic recommendations to support mompreneurs in Indonesia by utilizing digital technology, strengthening the business ecosystem, and improving financial literacy. Thus, mompreneurs can be agents of change in the creative economy that contribute to sustainable economic development.

Transfer pricing is a pricing policy for transactions between parties with a special relationship. However, multinational companies often use transfer pricing to reduce the overall taxation of the multinational group. The purpose of this study is to review the literature using the systematic literature review (SLR) method, considering various aspects such as the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies discussed in previous studies. 60 journals from different sources were used in this study. The method used in this study is the SLR method (Systematic Literature Review Method). This study was conducted over several years to provide a performance evaluation. Therefore, this paper conducted a systematic literature review to find out which methods were used to analyze the impact of taxes, tunneling incentives and exchange rates on transfer pricing decisions of manufacturing companies.    

MGMP serves as a forum within the educational domain that fosters collaboration and the exchange of ideas among educators. This platform affords teachers instructing similar subjects the opportunity to share experiences, teaching strategies, and instructional resources. Through the MGMP, educators can broaden their perspectives, enhance their competencies, and develop new skills to address various challenges encountered in the teaching-learning process. This study employs the Systematic Literature Review (SLR) method with the aim of investigating the impact of MGMP on teacher performance and professionalism. Data collection involves the identification and review of all articles with similar research topics. The articles used in this study comprise 10 national journal articles obtained from Google Scholar. Out of the 10 analyzed articles, 9 articles assert that MGMP can enhance teacher performance and professionalism, while 1 article suggests that MGMP has a negative impact on teacher performance and professionalism.

Environmental accounting, also known as “Green Accounting” or “Evironmental Accounting”, refers to the process by which businesses or companies incorporate environmental costs into their accounting procedures. Environmental costs are the result of actions that have an impact on the quality of the environment, whether financially or not. The aim of this research is to look at the function, application and impact of environmental accounting on environmental and business sustainability. This research method was carried out using a Systematic Literature Review (SLR). This approach is used to examine and review all research. A total of 52 articles were analyzed in this research. Research Results Environmental accounting has a positive impact on a number of factors related to the sustainability of a business entity, especially company performance through the use of social responsibility as a mediator. Research on environmental accounting Even though Indonesia is a strong country, it still needs improvement because there is not much research there and the topics discussed are limited. The results of this research have consequences for environmental management initiatives and actions that are based on green innovation or environmentally friendly principles and can develop further.

The importance of taxes in economic development for developing countries, with a focus on tax avoidance as the main obstacle in achieving optimal tax revenues. The aim of this research is to review the influence of bonus mechanisms and tunneling incentives on tax avoidance in companies. This research method uses the Systematic Literature Review (SLR) method to analyze journals and articles published between 2017 and 2024, with a focus on the themes of tax, tunneling incentives, bonus mechanisms and tax avoidance. Of the 59 articles that have been selected, only 57 articles are used as research sources in this journal. The development of the number of publications related to the influence of bonus and tunneling incentive mechanisms on Tax Avoidance is still fluctuating from 2017 - 2024. It can be concluded that bonus mechanisms and tunneling incentives have different roles in influencing tax avoidance. various research sources: incentive tunneling variables can reduce tax avoidance, while bonus mechanism variables can increase tax avoidance. Tax evasion is a complex problem that requires clear consideration and law enforcement by the government and business world to ensure legal and fair tax payment practices.

This study aims to investigate how the financial achievements of Indonesian regional authorities are influenced by capital expenditure and PAD. The study employs the Systematic Literature Review (SLR) methodology. This method is used to ascertain, research, assess, and interpret any surviving studies relating to interesting phenomena using specific relevant research problems. SLRs can be used to find journals and conduct thorough reviews, each procedure adhering to standards or guidelines. In this study, 50 journals were used as references. The study's findings indicate Research findings prove that pure regional revenues provide important benefits regarding regional financial performance. This demonstrates how raising local real income can improve local governments' financial performance in satisfying development and community demands. On the other side, capital spending also significantly improves local governments' financial performance. This means that a rise in capital spending can strengthen the regional development structure and increase the competitiveness of the local economy. This research provides policy implications that “municipal authorities must focus on" pay attention to the diversification of local original income and increase fund distribution for capital investments to support economic growth and community welfare. In addition, this research also indicates the significance of effective and transparent financial management to achieve regional development goals in a sustainable manner.