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The increasing social and cultural diversity of contemporary societies has positioned schools as strategic spaces for nurturing inclusive attitudes and managing the challenges of pluralism. Many schools still face obstacles such as limited teacher readiness, inadequate curriculum representation of diversity, and school cultures that are not fully supportive of inclusive practices. This study aims to analyze school strategies in fostering students’ inclusive dispositions in response to pluralistic challenges. The research employed a descriptive qualitative approach through library research, using purposive sampling to select relevant scientific literature. Data were analyzed using an interactive model that involved data reduction, data display, and conclusion drawing. The findings indicate that participatory learning strategies, the application of Universal Design for Learning, and project-based learning are effective in strengthening students’ inclusive attitudes, empathy, and tolerance. The role of teachers as role models, the development of inclusive school culture, and active community involvement were identified as key supporting factors for successful inclusive education. The implications of this study highlight the importance of synergy between teacher professional development, curriculum adaptation, and school policy reinforcement to establish equitable, inclusive, and sustainable educational practices in pluralistic contexts.

This study aims to analyze the implementation of the Merdeka Curriculum in Fiqh subjects and how its application affects the improvement of students' understanding. Using the library research method, this study reviews various recent literature in the form of scientific articles, accredited journals, academic books, and relevant policy documents. The results of the study show that the Merdeka Curriculum is conceptually aligned with the principles of Islamic education, especially in terms of character development, freedom of learning, and student-centered learning. However, the implementation of this curriculum in Fiqh learning still faces a number of challenges, such as teachers' limited understanding of the new curriculum approach, a lack of project-based contextual teaching materials, and difficulties in conducting authentic assessments on aspects of worship and morals. Technical challenges such as the availability of facilities and access to technology also hamper the effectiveness of learning. This study emphasizes the need for continuous teacher training, the development of open-access learning resources, and improved infrastructure support in order to strengthen the implementation of the Merdeka Curriculum. Overall, this curriculum has significant potential to improve students' understanding of Fiqh if it is supported by appropriate and collaborative implementation strategies.

In 2024, Indonesia’s food and beverage industry recorded IDR 110.57 trillion in investment and achieved GDP growth above the national average, highlighting its rapid development and importance for the economy. However, this growth does not automatically increase firm value, as internal factors such as solvency, firm growth, and dividend policy may play a crucial role. This study investigates how those factors affect firm value in food and beverage companies listed on IDX during 2021–2024. The research population comprises 84 companies, with purposive sampling resulting in 47 observations from 13 firms over four years. Data were collected from annual reports and analyzed applying multiple linear regression with SPSS 26. The results show that solvency and dividend policy don’t significantly affect firm value, while firm growth has a significant positive impact. Simultaneously, all three variables positively influence firm value with an adjusted R² of 11.8%. The paper enriches the academic discussion by validating the applicability of signaling theory in showing that firm growth acts as a stronger signal compared to solvency or dividend policy in the food and beverage industry, offering useful implications for investors and managers.

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.

Global climate change has prompted analysis of emission control policies, including carbon trading mechanisms and carbon taxes, to achieve a low-carbon economy. This study utilizes a bibliometric approach (2020–2025) with the Scopus database, which is processed using the RStudio application with Bibliometrix and Biblioshiny analysis and also uses the VOSviewer application, to identify publication trends and the effectiveness of emissions policies in different economic contexts, such as G20 countries or developed countries with developing countries. Thematic analysis results show dominant topics such as emissions trading, carbon capture, renewable energy, and a focus on economic development and technological innovation. The reviewed literature confirms that higher carbon tax rates are more effective in reducing emissions in G20 countries, while in developing countries, the implementation of a combination of strict carbon taxes and emissions trading mechanisms can promote substantial decarbonization. Overall, this bibliometric study confirms the growing research interest in green economy solutions and supports the urgency of adaptive, evidence-based emissions policies in various economic contexts.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

This study investigates the impact of auditor competence and red flag awareness on fraud detection ability, examining the moderating role of professional skepticism. As fraudulent financial reporting poses a critical threat to the integrity of financial disclosures and stakeholder trust, understanding the key factors influencing an auditor's detection capabilities is essential. This study employed a quantitative approach, gathering data from auditors at Public Accounting Firms (KAP) in Bali Province via a four-point Likert scale questionnaire. The data were subsequently analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The findings indicate that both auditor competence and an awareness of red flags significantly and positively enhance fraud detection capabilities. Conversely, professional skepticism, when analyzed for its direct influence, demonstrated a significant negative effect on this ability. Furthermore, skepticism exhibited a complex moderating role: it significantly weakened the positive relationship between competence and fraud detection, while not significantly moderating the link between red flags and detection ability. These results provide crucial theoretical contributions by revealing the nuanced and sometimes counter-intuitive role of professional skepticism. Practically, they inform policy for audit firms and regulatory bodies, suggesting that while fostering competence and red flag awareness is vital, the application of skepticism requires a more sophisticated and refined approach to truly enhance audit quality and overall fraud detection effectiveness.

Green innovation has become a crucial approach to addressing sustainability challenges within global economic and environmental contexts. This study maps the development of green innovation research through a bibliometric analysis using data from the Scopus database covering the period 2021–2024. Bibliometric techniques were applied with VOSviewer and R Studio to examine publication trends, citation patterns, author collaboration, and keyword networks. The results show a significant growth of publications in the last five years, with major themes focusing on sustainable development, environmental technology, and economic implications of green innovation, while leading contributions come from China. Influential journals in innovation and environmental management are identified as key publication outlets, and keyword analysis reveals the integration of green innovation into sustainability strategies and economic policy discussions. This study contributes to a clearer understanding of the intellectual structure and emerging directions of green innovation research, offering insights for scholars, business practitioners, and policymakers in advancing sustainable innovation practices.

The rise of financial technology (fintech) has significantly reshaped global investment over the last decade. Fintech innovations are increasingly applied in areas such as digital investment platforms, robo-advisors, blockchain-based assets, and cryptocurrency trading. The adoption of fintech in investment continues to grow due to the rising demand for accessibility, transparency, and efficiency in financial markets. Fintech has the potential to democratize investment by lowering entry barriers, expanding financial inclusion, and offering diverse investment instruments for retail investors. Therefore, research on fintech and investment has become an essential topic in recent years. This study uses a qualitative approach with data obtained from the Scopus database, which includes a total of 4,794 articles on fintech and investment published in the last decade (2020–2025). In addition, several software tools such as R Studio, VOSViewer, and Publish or Perish were used for data processing and bibliometric visualization. This study aims to analyze the development of research trends in fintech-driven investment, explore how technology is changing investor behavior, and provide insights for policymakers and practitioners in strengthening a sustainable and inclusive investment ecosystem.

Digital payment systems have become one of the main innovations in financial transformation. Over the past few years, these systems have gained significant traction and are now at the forefront of reshaping financial landscapes globally. Currently, digital payment systems have changed global transactions by slowly replacing the transaction patterns of societies that were previously dominated by conventional transactions, offering more efficiency, security, and accessibility. This transformation is closely related to the development of fintech, which has given rise to instruments in the form of electronic money and blockchain technology. These advancements have not only changed the way payments are made but also enabled the inclusion of previously underserved populations in the financial ecosystem. This study uses a bibliometric approach to analyze scientific publications, with the main sources coming from Scopus using the keywords “digital payment systems,” “electronic money,” and “fintech.” By utilizing Biblioshiny in the VOSviewer application, this study aims to examine publication trends, contributions from various countries, institutions involved, and thematic connections between topics. In conclusion, this study contributes to expanding the understanding of the development of digital payment systems, while also presenting a global research map that can be used as a reference for academics, researchers, and policymakers involved in financial innovation.

Global concern on climate change has encouraged policymakers and central banks to adopt green financial instruments such as green bonds within sustainable monetary frameworks. Research on the integration of green bonds and monetary policy has grown rapidly in recent years, reflecting wider trends in sustainable finance, climate risk management, and central bank policy innovation. Green bonds play an important role in supporting low-carbon transitions and can influence monetary operations through asset purchases and collateral policies. This study applies a bibliometric analysis of publications on green bonds and monetary policy indexed in Scopus from 2021 to 2025. Using bibliometric methods with VOSviewer and R Studio, the analysis maps dominant themes, co-authorship networks, and the evolution of green monetary studies. The results show strong growth in research output, high levels of international collaboration, and a concentration on sustainable development and green finance. However, fewer studies address climate policy uncertainty and geopolitical risk, even though these factors are highly relevant to financial stability and the effectiveness of monetary policy. Future research in these underexplored areas could provide stronger scientific foundations for building more adaptive and resilient monetary systems in both developed and emerging economies.

Shaping central banking for sustainability has become increasingly relevant as climate change and the pursuit of sustainable development challenge the conventional scope of monetary policy. Green monetary policy reflects efforts to align central banking with environmental and economic objectives, yet the scholarly literature on this issue remains fragmented. This study employs a bibliometric approach using R Studio (Bibliometrix) to analyze publications indexed in Scopus from 2015 to 2025. The dataset comprises more than 1,200 documents with an annual growth rate of nearly 12%, signaling the rapid expansion of research in this field. Bibliometric techniques, including citation mapping, co-authorship analysis, and keyword co-occurrence, are applied to identify influential authors, sources, and thematic clusters. The results indicate a steady increase in international collaboration and a consolidation of research themes, reflecting the growing importance of sustainability in central banking discourse. This study is expected to contribute by providing a structured overview of the intellectual landscape of green monetary policy, clarifying its links with sustainable development and climate change, and offering guidance for future research and policy innovation in sustainable central banking.

The concept of green business performance has been an interesting topic for research among well-known scholars. Green business has become crucial for advancing sustainability and fostering innovation. Green business performance has become the global requirement due to the recent economic disaster, and green measures have been considered the leading solution for it. This study aims to explore how sustainability intersects with strategic business practices, offering actionable insights for aligning environmental sustainability with economic growth. To find worldwide research trends, bibliometric analysis was performed using R studio and VOSviewer software on 3007 scientific publications from Scopus from 2021 to 2024. Bibliometric analysis uses key words to enable the study of specific details, within the main topics of research, within a domain, and relationships at the micro-level. These methods facilitated an in-depth exploration of the evolution and impact of green business for sustainability. This study bridges existing gaps by providing actionable insights into how green business drive sustainable development, offering value to researchers, policymakers, and business leaders seeking to integrate environmental sustainability with economic growth.

The digital economy and e-commerce are rapidly transforming global markets, driving efficiency, inclusivity, and innovation. However, these developments also produce unintended consequences, particularly regarding environmental sustainability. This study aims to examine the relationship between digital transformation, the expansion of e-commerce, and their impact on carbon emissions and socio-economic outcomes. Using bibliometric analysis and VOS Viewer to map and analyze research trends from leading academic databases, this paper identifies key themes, knowledge clusters, and research gaps in the intersection of digital economy, logistics, and sustainability. The findings indicate that technological advances foster economic growth and greater accessibility but simultaneously contribute to rising energy consumption, logistics intensity, and carbon footprints. These results highlight the dual nature of digitalization as both a catalyst for inclusive development and a driver of environmental pressures. The study argues that an integrated policy framework is crucial to leverage the benefits of digital transformation while mitigating its environmental costs. It emphasizes the importance of green innovation, sustainable infrastructure investment, and inclusive e-commerce practices as key strategies for ensuring long-term socio-economic resilience. Ultimately, the paper contributes to the policy discourse by positioning innovation, inclusivity, and environmental stewardship as complementary rather than competing forces, thereby offering a pathway for future digital economy development that is both equitable and sustainable.

Financial inclusion has become a key driver in promoting sustainable development, especially in the era of Industry 4.0, which is characterized by rapid digitalization, technological innovation, and the transformation of financial services. Although academic interest in this topic continues to grow, research in this field has not been systematically mapped, resulting in limited understanding of global trends and thematic evolution. This study uses bibliometric analysis (BA) to explore developments, intellectual structures, and key research focuses in financial inclusion research. Data were collected from the Scopus database for the period 2015–2025, using keywords related to financial inclusion, thus ensuring a comprehensive dataset for analysis. Bibliometric methods were applied using analytical tools such as VOSviewer and R Studio to support the assessment. The results of the analysis show a consistent increase in the number of publications over the last decade, reflecting growing academic attention. The main contributions came from India, China, and the United States, with increasing participation from universities in Africa and Southeast Asia through international collaboration. The main research focus has shifted from microfinance and poverty alleviation to more digital-oriented themes, including fintech, digital finance, blockchain, and green finance. This study contributes by mapping the structure and trends of financial inclusion research and providing insights for policymakers and academics in developing inclusive financial systems that support national strategies such as the SNKI, MSME digitalization, and financial literacy programs in Indonesia to achieve sustainable development goals.

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role as the backbone of Indonesia’s economy through their significant contribution to employment creation and Gross Domestic Product (GDP). However, many MSMEs continue to face structural challenges, including limited managerial capacity, low levels of innovation, and weak adaptation to digital transformation. In response to these challenges, entrepreneurship education has emerged as a strategic instrument for strengthening MSME competitiveness and sustainability. This study aims to analyze the role of entrepreneurship education as a development strategy for MSMEs in supporting Indonesia’s economic growth. Employing a descriptive qualitative approach with a case study design, this research examines several MSMEs that have participated in entrepreneurship education and training programs organized by government and educational institutions. The findings reveal that entrepreneurship education contributes to strengthening entrepreneurial mindset, improving managerial and financial skills, encouraging business innovation, and enhancing digital technology adoption among MSME actors. Moreover, entrepreneurship education supports business resilience and market expansion, enabling MSMEs to adapt to dynamic economic conditions. These findings indicate that entrepreneurship education is not merely a capacity-building tool, but a strategic policy instrument for developing competitive and sustainable MSMEs. Therefore, the institutionalization of integrated and continuous entrepreneurship education is essential to optimize the role of MSMEs in fostering inclusive and sustainable economic growth in Indonesia.

The production sector at both the district and city levels is crucial for fostering structural change and boosting economic growth in specific areas. Still, many regions struggle with issues such as linking supply chains, readiness for technology, quality of labor, and efficient policies. This research intends to examine the strategies of the manufacturing sector at the district and city levels to enhance regional competitiveness and promote sustainable economic growth. The study utilizes a descriptive qualitative method based on a review of literature from academic journals, policy papers, and official statistics related to manufacturing progress. Results reveal that several important factors strongly affect regional manufacturing growth. These include the connection of local supply chains, industry strategies focused on the market, the implementation of digital and smart manufacturing methods, innovation encouraged by educational institutions and organizations, and the influence of local governments in developing an effective industrial policy atmosphere. Furthermore, creating designated industrial areas and managing operations efficiently significantly helps attract investments and boost the manufacturing output of regions. The research concludes that a cohesive and tailored manufacturing strategy for each region is vital for improving local productivity, generating jobs, and enhancing economic stability at both district and city scales.

This study aims to examine the impact of green economy initiatives on Indonesia’s GDP growth, with a particular focus on public perceptions of sustainable economic practices. The research employs a descriptive quantitative approach, collecting primary data through an online survey administered to twenty respondents. The survey measured perceptions related to sustainable innovation, environmentally friendly resource management, and energy efficiency as key components of green economy implementation. The findings indicate that respondents hold a generally positive view of green economy practices, as reflected in a high average score of 4.24, suggesting strong agreement regarding their implementation and potential benefits. In addition, perceptions of economic development linked to green initiatives were also rated highly. These results imply that the public perceives a meaningful relationship between the adoption of green economy principles and long-term economic prosperity in Indonesia. Further analysis suggests that green practices can contribute to increased income levels, improved social welfare, and enhanced productivity, while simultaneously supporting environmental sustainability. From a practical perspective, the study highlights the importance of greater community participation, stronger policy commitment from the government, and increased green innovation by corporate entities. Theoretically, the results support existing economic and sustainability theories that emphasize the role of green economy strategies in fostering resilient, inclusive, and equitable economic growth. Overall, this study reinforces the relevance of green economy initiatives as a viable pathway toward sustainable national development.

Social loans are an important tool for developing local economies, especially in remote areas such as rural areas. The Indonesian Village City Savings and Loan Cooperative (KSU) is one of the business entities that provides loan capital to its members. The purpose of this study is to determine the mechanism of social loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City and to determine the perspective of Islamic Economic Law on loan agreements in the Multipurpose Cooperative (KSU) of the Indonesian Village City. This research method uses a descriptive research type with a qualitative approach. Data collection was carried out through observation and interviews with the Management and members of the Savings and Loan Cooperative (KSU) of the Indonesian City Village. The results of the study show that first, the loan application procedure involves several steps such as becoming a member, filling out forms, completing documents and the approval stage. The maximum loan provision is 80% of the savings balance with a loan tenor of 12 months and 18 months. The payment system is made in installments through salary deductions and is subject to a 5% interest. For borrowing members who are late, there are no sanctions or fines but there is a time dispensation. Second, the loan application and management mechanism at the Multipurpose Cooperative has met sharia principles through transparent and structured governance, such as deductions from salary installments and a guarantee policy provided in the form of the amount of member savings balances. However, social loans at the Multipurpose Cooperative contain an element of benefit (profit) of 5%, which according to some scholars can be classified as usury because of the addition of value to the principal loan, even though the benefit is returned to members through the Business Result Remainder (SHU).

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