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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 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 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.

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.

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.

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.

Decision-making under uncertainty is a major challenge in management, economics, and public policy, where outcomes cannot be accurately predicted due to limited information and environmental dynamics. This article conducts a systematic literature review of risk and probability approaches to decision-making under uncertainty, focusing on rational theory synthesis (such as expected utility theory, decision tree analysis, and Bayesian decision theory) and behavioral perspectives (prospect theory and heuristics). The review covers reputable literature from the last ten years to the present. The results show that the probabilistic approach provides a strong and adaptive rational framework, but has significant limitations due to cognitive biases such as loss aversion, overconfidence, and ambiguity aversion, which cause deviations from normative rationality. The integration of rational approaches with behavioral elements, through hybrid models, has proven to be more comprehensive and realistic for dealing with true uncertainty (Knightian uncertainty). These findings emphasize the need for a multidimensional decision-making paradigm in organizational and policy practices.

Article 170 paragraph (1) of Law Number 1 of 2022 concerning HKPD emphasizes the synchronization of fiscal planning and policy for integrated national development. However, in the APBA (Aceh Provincial Budget) planning, discrepancies persist between the Aceh Government’s documents and the central fiscal policy direction, leading to synchronization that remains administrative rather than substantive. This issue is further complicated by Aceh's special status under Law No. 11 of 2006, which results in differences in macro indicators, program structure, and a lack of substantive participation from Aceh, creating epistemological inequality and structural injustice in central-regional financial relations. The research aims to understand why APBA management planning is not fully synchronized with government policy and to explore the ideal procedure for achieving synchronization, considering Aceh’s unique autonomy. This study is a normative juridical analysis using a legislative, conceptual, historical, and futuristic approach, with the application of authority theory, policy suitability theory, asymmetric decentralization theory, and good governance principles. The findings reveal that the lack of synchronization is caused by procedural issues, such as the absence of integration between RKPD (Regional Government Work Plan) and RKP (National Government Work Plan) schedules, the lack of a mechanism for reducing KEM-PPKF indicators, unclear fiscal support evaluation, and absence of guidelines and sanctions. Additionally, there are substantial issues like the incompatibility of Aceh's macro indicators with national targets. To achieve ideal synchronization, normative legality, equal central and regional authority, and integrated planning systems are needed.

Indonesia, as a country with a high level of disaster vulnerability, faces an increased risk of communicable diseases during the emergency response phase due to disrupted sanitation, limited access to clean water, overcrowded evacuation shelters, and weakened health services. This study aims to analyze the strategic role of health workers in health education and the prevention of communicable diseases during disaster emergency response. The method used is a literature review of relevant national and international scientific articles. The findings indicate that health workers have a multidimensional role, not only as providers of curative services but also as educators, change agents, advocates, and collaborators in promotive and preventive efforts. Effective health education, participatory risk communication, strengthened epidemiological surveillance, and the implementation of Infection Prevention and Control (IPC) are key strategies to reduce the risk of communicable disease outbreaks. However, implementation in the field still faces challenges, including limited resources, cross-sectoral coordination constraints, heavy workloads, and suboptimal disaster-related policy systems and standard operating procedures (SOPs). Therefore, strengthening the capacity of health workers through training, policy support, and community-based approaches is necessary to enhance health system resilience in responding to disaster crises.

Pregnancy is a physiological process that occurs in women, approximately 50% of women at the beginning of their pregnancy experience nausea and vomiting to varying degrees. Nausea and vomiting usually occur in the morning during early pregnancy or the first trimester, which is called morning sickness. There are many methods of treating nausea. and vomiting in pregnant women in the first trimester, both pharmacological and non-pharmacological. One non-pharmacological way is to use lemon, lavender and peppermint aromatherapy. This research method uses a literature review which includes a systematic search study of computerized databases (Google School and PubMed) taken within the last 5 years from 2019-2024. The articles obtained in the search were 12 journals, but after reviewing the articles and adjusting them to the titles, there were 5 journals. Conclusion: Lemon and peppermint aromatherapy have the same effectiveness in reducing nausea and vomiting in pregnant women, while lemon aromatherapy is more effective than lavender aromatherapy.

Stunting is a major public health problem that reflects chronic malnutrition and adversely affects children’s physical growth, cognitive development, and future productivity. The first 1,000 days of life represent a critical window during which stunting develops and determines long-term health outcomes. This study aims to review evidence on the determinants of childhood stunting and the effectiveness of prevention interventions within public health policy frameworks in Indonesia.A literature review was conducted using peer-reviewed articles, policy documents, and national reports published in the last decade. The literature was analyzed to identify key risk factors, intervention strategies, and policy impacts on stunting reduc-tion.The findings show that stunting is primarily driven by inadequate dietary intake, low socioeconomic status, limited caregiver nutrition knowledge, and poor access to health and sanitation services. National data indicate a decline in stunting prevalence in Indonesia from 24.4% in 2021 to 21.6% in 2022. Evidence consistently highlights that integrated interventions targeting the first 1,000 days of life, including maternal nutrition improvement, breastfeeding promotion, appropriate complementary feeding, and multisectoral collaboration, are effective in reducing stunting.In conclusion, reducing childhood stunting requires sustained, integrated, and policy-based interventions that prioritize early-life nutrition to improve human capital and support long-term national development.

Limited access to adequate housing remains a major challenge for low-income households in Indonesia, including in Banyumas Regency. The subsidized housing program has been implemented as a public policy instrument to improve housing affordability while enhancing social and economic welfare. This study aims to analyze the role of subsidized housing in improving housing access and the economic conditions of low-income communities in Banyumas Regency. The research adopts a qualitative approach using a documentation study method by collecting and analyzing policy documents, official government reports, scholarly journal articles, and relevant publications related to subsidized housing and the socio-economic conditions of low-income households. Data analysis was conducted through content analysis to interpret the role of subsidized housing based on indicators of housing affordability and household economic impacts. The findings indicate that subsidized housing significantly reduces the housing cost burden of low-income households from levels exceeding the affordability threshold to a more economically manageable range. The reduction in housing expenditure contributes positively to household economic stability by allowing savings and reallocation of income toward productive needs such as education, healthcare, and financial security. However, the effectiveness of subsidized housing in improving economic outcomes is still influenced by location and accessibility of housing areas. This study concludes that subsidized housing plays a crucial role in expanding housing access and improving the economic conditions of low-income communities, while requiring integrated and sustainable policy support to maximize its long-term benefits.

The crime of receiving stolen goods, as regulated in Article 480 of the Criminal Code (KUHP), is an offence that plays a crucial role in the continuation of the principal crime, particularly theft. Receivers provide a market for stolen goods, thereby indirectly encouraging perpetrators to continue their actions. This paper investigates how Article 480 of the KUHP in judicial practice, with a focus on proving the element of ‘knowing or reasonably suspecting’ that the goods purchased were obtained through criminal activity. This study uses a qualitative method with a case study approach through direct observation of a trial at the M. District Court. The observations show that the panel of judges successfully proved the defendant's guilt as a fence through a series of trial facts, such as the unreasonable purchase price, consistent testimony from the perpetrator of the theft, and the defendant's own admission that he had been suspicious. The judge's decision, which was lighter than the prosecutor's demands, also reflected considerations of substantive justice and humanity in addition to legal certainty. This study concludes that the effective enforcement of Article 480 of the Criminal Code in court plays an important role in breaking the chain of crime and providing a deterrent effect not only for the main perpetrators but also for those who participate in enjoying the proceeds of crime.  

Youth radicalization is a serious issue that threatens social harmony, national stability, and the sustainability of nationhood in Indonesia. Various reports indicate that nearly one-third of terrorism perpetrators over the past decade have come from young people, signaling ideological vulnerability among the productive age group. This article aims to propose a youth deradicalization approach through contemporary Islamic thought, emphasizing rationality, openness of thinking, and humanism as its main foundations. This study employs a qualitative method with a literature review approach by analyzing the works, ideas, and thoughts of contemporary Islamic scholars and examining their relevance in the context of youth development and empowerment. The findings show that contemporary Islamic approaches that emphasize critical reasoning, dialogue, and respect for humanity are effective in shaping moderate attitudes, fostering social awareness, and strengthening an inclusive and tolerant Islamic identity. Therefore, this article recommends that religious education be integrated into curricula that emphasize the values of religious moderation, respect for diversity, and the rejection of violence. This approach is expected to help young people become more tolerant, adaptive, and resilient against the influence of extremist ideologies that are harmful to society.

Parents play a crucial role in introducing and shaping children’s gender identity from an early age. Gender identity is an essential aspect of psychological development that is closely related to the formation of behavior patterns, social attitudes, and personality development in later life. Within the family context, both fathers and mothers have complementary psychological roles in supporting children’s gender development. Mothers are generally more involved in daily caregiving and the fulfillment of children’s physical and emotional needs, while fathers tend to play a more prominent role in social interaction, play activities, and reinforcing discipline as well as adherence to prevailing cultural norms. Parenting practices, whether consciously or unconsciously applied, significantly influence how children understand gender roles, express themselves, and construct their personal identities. Therefore, appropriate, balanced, and developmentally sensitive gender identity introduction is essential to prevent role confusion and potential psychological difficulties in the future. This article aims to examine the role of parents in shaping children’s gender identity from a psychological perspective, emphasizing the importance of responsive, educative parenting that aligns with children’s developmental stages and cultural values.

Criminal responsibility is constructed through the elements of homicide offences, the assessment of mens rea, accomplice liability, and sentencing rationality grounded in individual culpability. In judicial practice, however, cases involving the killing of women are frequently framed at the outset through the labels of “honour” or “intimate relationship,” leading honour killing and intimate partner femicide to be treated as interchangeable categories. This practice shifts the assessment of intent toward the perpetrator’s narrated motive and narrows accountability to the last physical actor. This research aims to formulate, first, legal criteria and evidentiary indicators for distinguishing the two categories through a staged judicial classification test, and second, to assess the implications of such classification for the construction of intent, the attribution of responsibility to non-executing actors, and sentencing rationality through disciplined reason-giving. The study employs a normative legal method with a conceptual approach, based on library research of primary and secondary legal materials. The findings demonstrate that the core deficiency lies in the absence of an operational classification device, allowing honour narratives to displace structured mens rea analysis and to obscure the causal contributions of non-executors. The article proposes working definitions and a stepwise indicator-based test—focusing on the presence of determinative social pressure or sanctioning, provable role allocation within perpetrator networks, and prior threats framed in terms of honour restoration—and links these indicators to concrete doctrinal consequences for intent, accomplice liability, and sentencing. Through this framework, judicial reasoning is redirected from label-driven interpretation toward accountability, while restraining the use of honour as a mitigating rationale and preventing femicide patterns from being concealed by reputational narratives.

This study aims to explain the Rohingya diaspora and the challenges of cultural adaptation in host countries. This study uses a library research method where data collection in this study uses various materials and materials available in libraries such as books, scientific articles/journals, and documents that are relevant to the research topic. The results of the study show that the state of Myanmar through the Burma Citizenship Law 1982 policy has designated only 135 ethnicities recognized as its citizens and the Rohingya ethnic group is not included in it. As a result, they legally lose their citizenship status (stateless), rights to land, education, employment, and a decent life. Lacking legal legitimacy makes the Rohingya ethnic group trapped in a cycle of discrimination and poverty. Therefore, in search of a decent life, the Rohingya ethnic group migrates to seek new asylum to neighboring countries such as Bangladesh, Thailand, and Indonesia in the hope of getting a decent living. In refugee camps, a process of cultural acculturation occurs where as a group of immigrants (the Rohingya ethnic group) must get used to accepting and adapting to the new environment, culture, and lifestyle without forgetting their identity as the Rohingya ethnic group.

This study aims to analyze the role of Gujarat, India, as a major hub in the dynamics of the Islamization of the Indonesian Archipelago (Nusantara) and its impact on the formation of a distinctive Southeast Asian Muslim identity. This research employs a library research method by examining various primary and secondary sources, including historical manuscripts, travel accounts, archaeological findings, and relevant scholarly books and journal articles. The findings indicate that the arrival and spread of Islam in the Nusantara around the thirteenth century were strongly influenced by Muslim traders from Gujarat, who functioned not only as economic agents but also as carriers of religious and cultural values. The process of Islamization occurred relatively peacefully through trade networks, intermarriage, Islamic education, and political alliances with local rulers. The dominance of Sufistic teachings, which were adaptive and accommodative to local cultural traditions, facilitated a process of cultural inculturation that enabled Islam to be accepted without significant social conflict. This interaction produced a moderate and syncretic form of Islam, reflected in religious practices, local traditions, and Islamic architectural forms across the region. The study concludes that the Islamization of the Nusantara was a continuous process of cultural dialogue that shaped a tolerant, contextual, and harmonious Muslim identity in Southeast Asia, distinguishing it from Middle Eastern Islamic traditions.

The challenges of modernity, including the secularization of knowledge, the fragmentation of values, and the increasingly pragmatic and utilitarian orientation of education, require a fundamental renewal of Islamic educational philosophy. In practice, Islamic education is often confined to normative and textualistic approaches that emphasize the transmission of doctrinal knowledge, which limits its responsiveness to social dynamics, scientific developments, and contemporary needs. This condition weakens the critical capacity of Islamic education in shaping individuals who are faithful, rational, and morally integrated. Accordingly, this study aims to examine Islamic educational philosophy from the perspective of critical thought reconstruction as an effort to address the challenges of modernity without shifting the fundamental principles of faith that serve as its normative foundation. This study employs a theoretical research approach through library research, using qualitative analysis of academic books, peer-reviewed journal articles, and relevant scholarly works on Islamic educational philosophy and critical thought. The analysis focuses on the ontological, epistemological, and axiological dimensions of Islamic education within the framework of critical reconstruction. The findings indicate that the reconstruction of Islamic educational philosophy is both an epistemological and practical necessity in responding to modern challenges. This reconstruction is not directed toward the domain of ʿaqīdah, which is qaṭʿī and normative in nature, but rather toward renewing modes of thinking, operational value systems, and educational practices. Consequently, Islamic education should function not merely at a normative level but as an effective instrument for individual and social transformation.

This article aims to analyze the role of human resource management in improving organizational performance and formulate strategic recommendations based on improvements in human resource management practices. The theoretical foundations used include strategic human resource management theory, organizational performance theory, and work motivation theory, which are used to examine the functions of workforce planning, competency development, performance appraisal, and reward systems. This study employed a qualitative, descriptive-analytical approach, with data collection techniques including in-depth interviews, non-participant observation, and documentation studies. Data analysis was conducted using an interactive qualitative analysis model that encompasses data reduction, data presentation, and conclusion drawing. The analysis results indicate that workforce planning based on organizational needs, continuous competency development, an objective performance appraisal system, and a performance-based reward system are directly related to increased effectiveness, productivity, and stability of organizational performance. Furthermore, efforts to improve human resource management practices through policy evaluation, strengthening strategic planning, enhancing internal communication, and data-driven decision-making have proven to be a strong foundation for formulating strategic recommendations for the organization. The study's conclusions confirm that the systematic and strategic integration of human resource management functions is a key factor in achieving sustainable organizational performance and adapting to changes in the work environment.