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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.

Financial statement integrity refers to financial statements that accurately reflect the true condition of a company, without anything being concealed or hidden. The importance of financial statement integrity has become an increasingly pressing requirement that companies must fulfill in order to avoid misleading financial statement users, which could result in erroneous decision-making. This study aims to analyze the influence of managerial ownership, institutional ownership, company size, financial distress, and leverage on financial statement integrity in banking sector companies listed on the Indonesia Stock Exchange (IDX) for the period 2021-2023. The research population consists of banking sector companies listed on the IDX during the 2021-2023 period. This study involves 20 companies selected as samples using purposive sampling. The analysis technique used to test the hypotheses is multiple linear regression analysis. The results of this study indicate that managerial ownership, institutional ownership, company size, and leverage do not affect financial statement integrity, while financial distress has a negative effect on financial statement integrity. This study is expected to provide general input to managers or strategists at companies listed on the Indonesia Stock Exchange to always align all interests involved in company management.

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 development of social media-based e-commerce, especially TikTok Shop, has created new challenges and opportunities in building customer loyalty, especially in the highly competitive local cosmetics industry. One of the most popular local brands is Emina, which targets young consumers with an affordable price approach and halal label. However, the level of customer loyalty is still a crucial issue that needs to be strengthened so that business sustainability is maintained. The urgency of this research lies in the need to understand how live streaming and halal labeling, as two relevant marketing strategies in the digital era, are able to shape purchasing interest that leads to customer loyalty. This study uses a quantitative approach with the PLS-SEM technique to test the relationship between variables with 115 TikTok Shop user respondents in Semarang City. The results show that live streaming and halal labeling have a significant effect on purchasing interest and customer loyalty, and purchasing interest is proven to mediate the relationship between the two variables and customer loyalty. These findings indicate the importance of integrating interactive visual approaches and religious belief values in digital marketing strategies for cosmetic products.

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.

With the rapid growth of Jambi City's tourism sector, the demand for souvenir products as a representation of local culture has increased. However, this potential has resulted in fierce competition among businesses. To generate new customers, businesses require effective digital and physical marketing strategies. The purpose of this study was to examine how social media marketing, product quality, and location at Gerai Adila simultaneously and partially influence consumer purchasing decisions. A survey method was used to implement a quantitative approach; data from 387 respondents, collected through Google Forms, were selected using the Slovin formula from a population of 11,723 customers in 2024. In data analysis, instruments, classical assumptions, multiple linear regression, and hypothesis testing were conducted using SPSS 25. The results showed that social media marketing, product quality, and Gerai Adila's location partially had a positive and significant impact on consumer decisions to purchase products at Gerai Adila; social media marketing played a role in increasing consumer brand awareness and purchasing interest, while product quality influenced consumer satisfaction and trust. In addition, it was proven that all three variables had a positive and significant impact on purchasing decisions. The results show that to increase the competitiveness of souvenir shops in Jambi City, digital marketing strategies, consistent product quality, and the right location are important factors.

Artificial Intelligence (AI) has become a significant driver of innovation in the banking sector, especially in the context of post-pandemic digital transformation. AI is widely utilized in areas such as fraud detection, credit evaluation, risk management, and customer interaction, attracting considerable interest from both academics and industry professionals. This research explores the recent advancements in AI within the banking industry, focusing on studies published between 2020 and 2025. A bibliometric approach is employed, using data from the Scopus database and bibliometric tools like VOSviewer and R Studio to visualize keyword networks and track emerging trends. The study aims to identify influential authors, journals, and countries contributing to AI research in banking. By analyzing these developments, the research highlights the contributions of AI to improving operational efficiency, data security, and financial inclusion, particularly in the Indonesian context. This work offers valuable insights into the ongoing integration of AI in the banking sector and its potential to shape future financial services, emphasizing its relevance to both global and regional markets.

Digital literacy is important in education in the era of Society 5.0, because teachers are required to be facilitators in supporting students to become digital learners. To support the success of students in becoming digital learners, the role of teachers in the use of technology during learning activities also contributes. The existence of these demands makes the use of virtual reality media in the learning environment an alternative that can be done to create learning activities that meet the demands in the Society 5.0 era. The purpose of this service activity is to improve the digital literacy of IGI Pekanbaru. as well as introduce virtual reality-based learning media as a renewable learning media innovation to support student learning activities in the digital era. In this service, the methods include presentation, demonstration, and practice. The results showed that teacher training in making VR learning media can improve their digital literacy. This training can also help teachers create interactive and interesting technology-based collaborative learning media for modern learning.

Injustice against women in contemporary Islamic law practice is still a serious problem, especially in cases of divorce, child custody, and the division of common property, which are often decided textually without considering the social, economic, and psychological aspects of women. This phenomenon shows that the application of Islamic law is still normative and does not fully reflect substantive justice as the purpose of maqāṣid al-syarī'ah. This research aims to analyze the nature of justice for women in the modern era, identify the steps needed to realize this justice, and formulate Islamic legal solutions based on maqāṣid al-syarī'ah that can be applied contextually in the religious justice system. The research method used is qualitative with a normative-empirical approach through literature analysis, case studies, and empirical data from religious court decisions and reports of official institutions such as Komnas Perempuan. The results of the study show that justice for women can only be achieved through a dynamic maqāṣid approach, by placing the interests of women and children above the legal-formalities of classical fiqh. The efforts needed include the integration of empirical data in judges' decisions, reform of religious justice policies, increasing the capacity of judges in understanding maqāṣid, and empowering women through legal literacy.

Tulungagung Regency has the potential for culinary tourism that can be developed, one of which is traditional culinary. Although the Tulungagung Regency Government has presented a "Halal Culinary Area" and a "Pinka Culinary Tourism Area", the area has not fully provided an interesting visual and functional experience. Therefore, it is necessary to design a space that facilitates traditional culinary MSMEs as well as an educational and recreational place. This design carries the theme of contemporary tropical architecture by considering local climatic conditions, through the application of wide openings, cross ventilation, wide trellises, and the use of natural materials, as well as expressive styles with the shape of a rooster roof and the basic shape of an elliptical building as a symbol of adaptation to climate change and the economy in the business environment. The facilities in this design include traditional restaurants, educational bales, wiyata offices, prayer rooms, playgrounds and other supporting facilities that can attract the interest of the community and introduce traditional Tulungagung culinary.

As the business and technological environment evolves, modern accounting is no longer limited to recording historical transactions, but has developed into a strategic information system that emphasizes transparency, accountability, and the use of technology and integrated reporting to create long-term value. From a theoretical perspective, the development of accounting is closely related to agency theory, which explains the relationship between principals and agents. Unlike agency theory, stewardship theory assumes that management is motivated by the interests of the organization and principals rather than the personal goals of managers. The conceptual differences between agency theory and stewardship theory also influence modern accounting practices. This study was conducted to analyze the conceptual differences between agency theory and stewardship theory, the factors that distinguish the two theories, and the relevance of both theories in accounting practice. This research was conducted using a descriptive qualitative approach or comparative literature study. Empirical research results show that both theories have their own relevance according to the context of the company, so neither is completely superior. Agency theory and stewardship theory also offer different but complementary perspectives in explaining the relationship between owners and managers in modern accounting practices.  

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).

Procurement of goods/services is an activity to obtain goods/services whose process starts from planning needs and then the e-tendering process is carried out. In optimizing the e-tendering process flow for procurement of goods/services, a method called the critical path or critical path method (CPM) can be used. Critical path method (CPM) is a technique used to determine the most important (most critical) series of activities and the total duration in a project or job. Based on the analysis that has been carried out, the optimal time for the e-tendering process flow for procurement of goods/services is 27 days with a critical path path of A-B-C-E-F-G-H-I-J-K-L-M-N-O-P. Activities that are on the critical path include auction registration (A), response of interest and disinterest (B), downloading documents (C), input of bids (E), opening of bids (F), administrative evaluation (G), qualification evaluation (H), technical evaluation (I), price evaluation (J), proof of qualifications (K), negotiation (L), determination of the winner (M), announcement of the winner (N), objection period (O), and letter of appointment of goods/services provider (P).

There is a mismatch between the policy of Contextual teaching and learning (CT&L) and learning in reading skills and the practice in the Indonesian higher education context. This is a case study that examines the beliefs of Indonesian higher education English lecturers about CT&L in English reading lessons. Context plays a pivotal role in English teaching, especially in reading, since it can connect teaching materials with students’ real-life context. The interviews revealed that teachers believe teaching English reading skills should be contextualized. However, these practices were not always easy because there were constraints in the form of decontextualized textbooks and uncontextualized teaching. The findings of this research would offer a recommendation for policy makers, English teachers in higher education context and future researchers interested in how to make English language learning in reading more contextual

Micro, Small, and Medium Enterprises (MSMEs) play a strategic role in Indonesia's economic development, particularly in developing products based on local wisdom. Toko Jayabaru is an MSME that markets Maumere's signature souvenirs made from traditional ikat woven fabric, facing various challenges and opportunities amid business and tourism dynamics. This study aims to identify internal and external factors affecting Toko Jayabaru's performance and formulate appropriate business development strategies through SWOT analysis. The research employs a qualitative descriptive approach with data collection through in-depth interviews with the owner and management of Toko Jayabaru. Data analysis uses the SWOT framework (Strengths, Weaknesses, Opportunities, Threats) to identify the business's strategic position and formulate alternative development strategies. Toko Jayabaru's main strengths lie in strong local cultural identity, authentic product quality, and adequate business experience. Weaknesses include limited digital marketing, restricted production capacity, and lack of derivative product variations. Opportunities encompass Flores tourism sector growth, increasing interest in local products, and potential strategic collaborations. Main threats are competition from similar products, influx of imitation products, and dependence on tourism sector fluctuations. Recommended development strategies include strengthening branding through storytelling, diversifying woven derivative products, optimizing digital marketing, strategic collaboration with tourism stakeholders, enhancing human resource capacity, and implementing customer loyalty programs. Implementation of these strategies is expected to increase MSME competitiveness while preserving Maumere's local culture.

The integration of Artificial Intelligence (AI) into Human Resource Management (HRM) is accelerating and reshaping how organizations attract, develop, manage, and retain talent. Despite abundant case examples and growing practitioner interest, academic findings remain fragmented regarding the antecedents (drivers), impediments (barriers), and organizational effects (outcomes) of AI-based HR transformation. This paper presents a PRISMA-guided systematic literature review of 112 peer-reviewed articles (2015–2025) to synthesize empirical and conceptual evidence on AI in HRM. Results identify three primary drivers: technological capability, strategic alignment, and a data-driven culture; three critical barriers: ethical concerns (bias, privacy, and transparency), skill and capability gaps, and resistance to change; and three outcome clusters: operational efficiency, enhanced employee experience, and elevated strategic HR contribution. We propose a socio-technical conceptual framework that models drivers moderated by barriers to outcomes, and we advance a research agenda focused on ethical governance, human–AI collaboration, capability measurement, and longitudinal evaluation. The review contributes to theory by integrating socio-technical and dynamic capability  perspectives and provides actionable guidance for HR leaders on responsible AI adoption.

This study aims to analyze the marketing strategies of Islamic bank products based on sharia values implemented in Mojoarno Village (Ikhsanudin et al. 2024). The background of this research is the increasing development of Islamic banking in Indonesia which is not always followed by sucient understanding of sharia nancial products at the rural level (Qothrunnada et al. 2023). This condition requires Islamic banks to design marketing strategies that are not only focused on product promotion, but also on education, empowerment, and strengthening public trust (Damayanti 2023). This research uses a qualitative case study approach on an Islamic bank that actively conducts marketing activities around Mojoarno Village (Yin 2018). Data were collected through in-depth interviews with bank marketing sta , religious leaders, and customers, participatory observation in socialization and religious activities, as well as documentation of promotional materials and internal reports (Miles and Huberman 2014). The data were analyzed through data reduction, data display, and conclusion drawing with source and technique triangulation to ensure validity. The ndings show that marketing strategies integrated with sharia values—such as justice, transparency, and avoidance of riba, gharar, and maysir—combined with religious and cultural approaches through mosques and majelis taklim can increase public literacy and interest in Islamic bank products (Rahman, Aji, and Sopingi 2023). However, several challenges still remain, including low initial nancial literacy, strong informal nancial practices, and limited marketing resources in rural areas (Syifa, Nasution, and Inayah 2024). The implications of this research emphasize the importance of synergy between Islamic banks, religious leaders, and local communities to develop sustainable sharia-based marketing models in rural contexts.

This study aims to analyze the potential and business development strategies of Warung Misop Kampung Yani Mbotz in Tanjung Morawa District as a representative of traditional culinary MSMEs. The main problems identified are limited capital, simple business management, and the lack of digital promotion. This research employs a qualitative descriptive method with a case study approach, using direct observation, interviews with the business owner, and document analysis. Data were analyzed using the SWOT (Strengths, Weaknesses, Opportunities, Threats) framework to identify internal and external factors, and the Business Model Canvas (BMC) to formulate development strategies. The results reveal that the main strengths of the business lie in authentic taste, affordable prices, and customer loyalty. Weaknesses include limited menu innovation, underutilized digital promotion, and the absence of systematic financial recording. Opportunities arise from the growing public interest in traditional culinary products and government support for MSMEs, while threats come from competition with modern food outlets, fast-food chains, and rising raw material prices. The strategies formulated through the BMC framework include product innovation, service diversification, the optimization of social media marketing, and the strengthening of business networks. The study concludes that applying BMC-based strategies can enhance the competitiveness of Warung Misop Kampung Yani Mbotz while preserving traditional culinary heritage. These findings are expected to serve as a reference for other culinary MSMEs in developing their businesses sustainably.

This study analyzes the legal protection of children as perpetrators of rape within Indonesia’s national legal system and Aceh’s Qanun Jinayat, focusing on the Syar’iyah Court’s decisions that often fail to confirm the fulfillment of children’s rights to education, rehabilitation, and reintegration. Although the principle of the best interests of the child requires comprehensive protection, the absence of clear implementing regulations has created uncertainty. Using a normative juridical method with legislative and case approaches, the research draws on secondary data enriched with primary data and qualitatively analyzed. The findings show that both national law and Qanun Jinayat emphasize child protection based on the best interests principle. National law mandates special procedures such as mentoring, closed hearings, psychological assessments, and diversion, while Qanun Jinayat, through Article 50, stipulates lighter and proportionate uqubat for children. These frameworks complement each other in ensuring education, psychological recovery, and social reintegration. However, several Syar’iyah Court decisions have not explicitly included recovery rights, resulting in ineffective protection and legal uncertainty. The study recommends that the Syar’iyah Court explicitly incorporate children’s rights to education, rehabilitation, and reintegration in its verdicts. Furthermore, the Aceh Government should issue Standard Operating Procedures or Governor’s Regulations to provide a clear legal basis for implementing child uqubat in line with the Juvenile Criminal Justice System.

Social conflict within labor collectives represents a recurrent phenomenon shaped by contradictions in interests, goals, and authority relations. Drawing on classical and contemporary sociological perspectives, this study examines how conflicts emerge, evolve, and can be effectively resolved in modern enterprises. This research employs a qualitative, literature-based approach through comprehensive analysis of theoretical writings by Parsons, Coser, Dahrendorf, Simmel, and Boulding, complemented by documented organizational studies such as the Hawthorne experiments. The method emphasizes conceptual interpretation, comparative theoretical analysis, and synthesis of conflict dynamics. Findings show that conflicts originate from both structural and psychological factors, including material dissatisfaction, violations of labor norms, personality differences, and unequal authority relations. Interpersonal, intragroup, and intergroup conflicts follow identifiable stages—from latent tensions to escalation and resolution. Trade unions play a critical role in mediating disputes and promoting social partnership. Theoretical convergence indicates that conflict is multifactorial and inherent within organizational systems. When constructively managed, conflict can enhance group cohesion, clarify values, and contribute to organizational development. This highlights the necessity of socio-psychological awareness in modern management.