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Penelitian ini bertujuan memetakan dan mensintesis bukti empiris secara sistematis mengenai pengaruh penerapan IFRS terhadap kualitas pelaporan keuangan. Menggunakan metode Systematic Literature Review (SLR) dengan protokol PRISMA, penelitian ini menyeleksi 42 artikel dari basis data Google Scholar, Scopus, Science Direct, dan SINTA yang diterbitkan pada rentang 2014–2024. Hasil penelitian menunjukkan bahwa penerapan IFRS secara umum berpengaruh positif terhadap kualitas pelaporan keuangan, tercermin dari penurunan manajemen laba, peningkatan relevansi nilai, dan penguatan konservatisme kondisional. Namun, pengaruh tersebut dimoderasi oleh kualitas audit, struktur kepemilikan, ukuran perusahaan, dan lingkungan hukum. Penelitian ini juga mengidentifikasi empat celah penelitian utama, di antaranya terbatasnya cakupan entitas non-publik dan minimnya studi longitudinal jangka panjang. Temuan ini memberikan kontribusi teoritis dan implikasi praktis bagi regulator, profesi akuntansi, dan peneliti selanjutnya.

Penelitian ini bertujuan untuk memetakan tren dan mensintesis bukti empiris mengenai dampak pengungkapan laporan keberlanjutan terhadap kinerja keuangan perusahaan di Indonesia. Metode Systematic Literature Review (SLR) dengan panduan PRISMA digunakan sebagai pendekatan penelitian. Pencarian literatur dilakukan melalui Scopus, Web of Science, Google Scholar, Sinta, dan Garuda dengan rentang waktu 2020–2024, menghasilkan 42 artikel final yang memenuhi kriteria seleksi. Hasil sintesis menunjukkan bahwa 57% studi menemukan pengaruh positif signifikan, 28% tidak menemukan pengaruh signifikan, dan 15% menemukan hubungan negatif. Inkonsistensi temuan dipengaruhi oleh faktor moderasi berupa ukuran perusahaan, jenis industri, kualitas pengungkapan, dan periode pengukuran. Secara keseluruhan, pengungkapan laporan keberlanjutan cenderung berdampak positif terhadap kinerja keuangan dalam jangka panjang, yang didukung oleh stakeholder theory, legitimacy theory, dan signaling theory.

Virtual Reality (VR) is not new in today's digital era. This technology has developed very quickly and has penetrated into many aspects of life, such as education. In this article, researchers reviewed current and previous research, to understand the extent to which Virtual Reality (VR) technology is used as an alternative learning media in educational institutions using the Systematic Literature Review (SLR) method by defining research questions as the first step. The search process was carried out from Scopus database using Publish or Perish 8 tools, and the selection of articles was based on inclusion and exclusion criteria related to the research questions. There were 200 articles found in the early stages of the search with a total of 22 articles that met the inclusion and exclusion criteria. The results obtained are in the form of a discussion of several aspects related to the use of virtual reality as a learning medium, such as: the type of technology, the location of educational institutions that use VR, learning domains, educational levels, evaluation techniques for learning with VR, and the purpose/benefit of its use.

This research investigates the influence of basketball game in reducing excess weight among children and adolescents through a literature review approach. By conducting an in-depth review of relevant literature, this study identifies the physical, psychological, and social benefits of basketball game in the context of weight management. The results of the analysis indicate that basketball game offers significant potential as one of the effective strategies in addressing obesity, by providing intensive physical activity, enhancing psychological well-being, and promoting teamwork and positive social relationships. However, challenges still exist in promoting participation in this game, particularly related to accessibility and support of adequate sports facilities. Therefore, collaborative efforts from various parties are needed to create an environment that supports and facilitates participation in basketball game as part of a sustainable active lifestyle.

This article examines the role of bureaucratic digitalisation in advancing good governance in post-New Order Indonesia based on a narrative literature review. Employing an integrative framework that connects Good Governance theory, E-Government, Digital Era Governance, and Institutional Theory, this study analyses literature published between 1998 and 2024 drawn from academic journals, policy documents, and national–international institutional reports. The findings indicate that, although Indonesia has achieved notable progress in digital regulation and infrastructure, reflected in the adoption of SPBE and the increase in the EGDI from 0.3690 (2012) to 0.6612 (2022), implementation continues to face severe structural and institutional constraints. Five key themes emerge: progressive policy development yet uneven implementation; a transparency paradox between rhetoric and practice; severe interregional digital divides; institutional resistance rooted in patrimonial administrative culture; and the ambivalent effects of digitalisation on public service quality. This study concludes that the digitalisation of bureaucracy has not fundamentally transformed good governance due to an excessive emphasis on technological solutions in the absence of institutional and cultural reconfiguration. Policy recommendations include contextual strategies based on local capacity, sustained investment in civil servant capacity building, and reforms to bureaucratic incentive structures. This study contributes to the e-government literature in developing countries by providing a critical analysis of the persistent gap between policy adoption and actual implementation.

This article examines the dynamics, challenges, and opportunities in implementing the merit system policy within the context of Indonesia’s bureaucratic reform, employing a narrative literature review approach using a triangulation of scholarly sources. Thematic analysis identifies five critical themes that hinder the implementation of the merit system: structural tensions between political patronage and meritocracy that create a hybrid spoils–merit system; significant institutional capacity gaps between central and local governments; digital transformation through platforms such as CAT, SmartASN, and SIPINTER as catalysts for transparency and objectivity; organizational cultural resistance rooted in patrimonial and seniority values; and the weakening of independent oversight exacerbated by the dissolution of KASN’s mandate. Although a progressive regulatory framework has been established through Law No. 5 of 2014, the implementation of the merit system remains constrained by persistent clientelism, limited institutional capacity, and cultural resistance. This study contributes to the theoretical discourse on Weberian bureaucracy, New Public Management, and good governance by confirming that the implementation of the merit system in developing countries constitutes a political–cultural transformation that requires fundamental changes in political incentive structures, institutional capacity, and organisational values. Managerial implications include strengthening independent oversight, making substantial investments in institutional capacity, accelerating inclusive digital transformation, and implementing systematic change management programs to expedite the transition toward a performance-based bureaucracy that is professional and integrity-driven in support of Indonesia’s Golden Vision 2045

Final-year university students occupy a fragile transitional space between academic completion and an uncertain future. This article examines future anxiety among final-year students as a multidimensional phenomenon encompassing academic pressure, employability uncertainty, identity formation, family expectations, spiritual struggle, and consequential life decisions under limited control. It employs a constructive conceptual literature review, synthesizing scholarship on university student mental health, career anxiety, career construction and career self-management, religious coping, and contemporary pastoral care. The analysis develops a pastoral accompaniment framework that neither reduces anxiety to a private psychological symptom nor replaces professional mental health or career services. Three constructive findings are proposed: first, future anxiety should be understood as a vocational-existential crisis intensified by final-year transitions; second, pastoral accompaniment contributes through relational presence, meaning-making, spiritual discernment, and referral-aware care; and third, an integrated model should combine stabilization, vocational reframing, and agency-building within accountable communities. The article concludes that pastoral accompaniment is most responsible when it is theologically grounded, psychologically informed, ethically bounded, and collaborative. Its main contribution is a practical-conceptual framework for campus ministries, theological schools, and Christian higher education institutions seeking to accompany final-year students without fabricating empirical claims or spiritualizing distress.

Alcohol abuse is a growing problem around the world. Especially in adolescents, alcoholic beverages are often consumed excessively for specific purposes. Looking at the problem, the question arises what influences adolescents to become addicted to alcohol, so this paper aims to find out what factors influence adolescents in Indonesia to become addicted to alcohol. This research was conducted using a descriptive literature review method. Literature was searched and found through Google Scholar with the keywords "addiction", "alcohol", "adolescents", and "alcohol". The inclusion criteria based on these keywords were (1) presenting articles in Indonesian or English, (2) published in 2018-2023, (3) discussing factors affecting alcohol addiction, and (4) downloadable. The exclusion criteria used were (1) the article was a thesis, thesis, case study, scoping review and (2) published before 2018. The results found that adolescents who are addicted to alcohol are influenced by various factors. Namely, environmental, cultural, and personal factors. Often teenagers who are addicted to alcohol are influenced by the environment.

Biofilms are surface-adhering communities of microorganisms that produce extracellular polymeric substances (EPS) and can grow on any surface, including metal, plastic, glass, soil particles, stainless steel, wood, and biotic surface. biofilm infections lead to different disorders, for instance, diabetes mellitus, dental caries, medical implants and wound infections that significantly affect the quality of life, cancer development, and subsequently, increase the global morbidity rate.This study aims to summarize the recent evidence supporting the potentional of probiotic and natural ingridient as antibiofilm and antibacterial using a PRISMA-oriented (Preferred Reporting Items for Systematic reviews and Meta-analyses) statement. This review found significant aspects exemplified by the properties of probiotics and natural ingridients related to as antibiofilm and antibacterial for further indepth studies to make it into pilot scales.

Penelitian ini bertujuan mensintesis literatur mengenai peran kecerdasan buatan (AI) dalam proses audit keuangan secara sistematis menggunakan protokol PRISMA. Sebanyak 47 artikel dari basis data Scopus, Web of Science, dan Google Scholar periode 2020–2025 dianalisis menggunakan pendekatan analisis tematik dan bibliometrik. Hasil penelitian mengidentifikasi enam tema utama yaitu efisiensi audit, kualitas audit, deteksi kecurangan, kompetensi auditor, etika dan independensi, serta keamanan data. Temuan menunjukkan bahwa AI memberikan manfaat signifikan dalam meningkatkan efisiensi dan akurasi audit, namun adopsinya menghadirkan tantangan berupa keterbatasan kompetensi SDM, kekosongan regulasi, dan risiko bias algoritma. Penelitian ini memberikan kontribusi berupa peta komprehensif perkembangan literatur AI dalam audit keuangan sebagai landasan bagi regulator, praktisi, dan akademisi dalam merespons transformasi digital profesi audit di Indonesia.

The utilization of technology in public services promises effectiveness and efficiency to help all lines of human work because it can speed up the work process. all lines of human work because it can speed up the work process carried out. The realization of egovernment can be realized as one form of technology utilization in the public service sector. The M-Passport application is one of the implementations of e-government in the field of immigration. The implementation of the M-passport application will be reviewed for effectiveness whether it can realize the effectiveness of e-government services. effectiveness in e-government services to the community. This can be seen from the implementation of the application passport application that is getting easier and faster with the help of technology and technology and systems that exist in the M-Passport Application. This also supports the implementation of egovernment-based public services and helps oversee social distancing policies during the Covid-19 pandemic in Indonesia so that we can continue to provide optimal immigration services

This article explores the importance of a contextual approach in Christian education for young people. By considering the cultural, social, and technological dynamics that influence the lives of young people today, this approach seeks to bridge the Christian faith tradition with modern realities. The research was conducted through a literature review and interviews with Christian educators, which showed that a contextual approach can strengthen spiritual connectedness and the relevance of Christian teachings in everyday life. This article offers practical guidance for educators in implementing this approach in the classroom.

The rapid growth of big data has significantly increased the demand for efficient and scalable data processing methods, particularly within cloud computing environments. This study aims to evaluate the effectiveness of distributed computing frameworks, specifically Apache Hadoop and Apache Spark, in optimizing big data processing. A qualitative approach using a Systematic Literature Review (SLR) method is employed to analyze existing studies related to distributed systems, cloud computing architectures, and performance optimization techniques. The analysis focuses on key performance indicators, including processing speed, resource utilization, and scalability, as well as the suitability of each framework for different data processing scenarios. The findings indicate that Apache Hadoop is highly effective for batch processing and storage-intensive tasks due to its disk-based architecture, while Apache Spark demonstrates superior performance in real-time and iterative processing through its in-memory computing capabilities. Additionally, system configuration factors such as cluster size, memory allocation, and network bandwidth are identified as critical elements influencing overall performance. The study also highlights emerging trends, including the adoption of hybrid cloud environments, the integration of artificial intelligence and machine learning, and the utilization of edge computing to enhance real-time data processing. In conclusion, distributed computing frameworks play a vital role in improving the efficiency and scalability of big data processing in cloud environments. The selection of an appropriate framework, combined with optimized system configuration, can significantly enhance operational performance and support data-driven decision-making.

The development of natural skincare products, such as spinach powder face masks, is becoming increasingly popular as a safe and environmentally friendly alternative. However, many beginner entrepreneurs lack understanding of proper packaging and labeling techniques, which can reduce product appeal and consumer trust. This community service activity aimed to enhance students’ skills in applying effective packaging and labeling techniques as part of product branding strategies. The implementation methods included knowledge delivery through training sessions, literature review on cosmetic packaging standards, creative design of attractive packaging and labels, and hands-on practice in packaging and labeling the spinach powder face mask products. The results showed that students gained new insights into the importance of packaging and labeling in building brand image. Moreover, the professionally designed packaging and informative labels created by the students successfully improved the perceived quality of the product among consumers and increased its marketability.

This article investigates recent innovations in industrial engineering and mechanical systems, emphasizing how technological advancements impact manufacturing efficiency, sustainability, and cost-effectiveness. Through a review of current technologies, such as additive manufacturing, automation, and smart materials, the study assesses the key challenges industries face and forecasts emerging trends in mechanical engineering and industrial innovation. The article also discusses the potential for artificial intelligence and machine learning to revolutionize industry standards and drive forward engineering solutions.

This article explores recent advancements in sustainable industrial innovation within the field of mechanical engineering. With the shift towards environmental consciousness, the integration of sustainable practices in manufacturing, energy use, and waste management has become crucial. This paper reviews current trends, emerging technologies, and projected future directions, providing insights into how mechanical engineering can play a pivotal role in fostering sustainable industrial practices.

Energy efficiency has become a cornerstone in industrial optimization, reducing operational costs and contributing to sustainability. This paper reviews key innovative approaches in mechanical systems used to enhance energy efficiency within industrial applications. It covers advances in system design, smart technologies, automation, and predictive maintenance. By understanding these techniques, industries can make strides toward greener production processes, lower energy costs, and reduced environmental impact.

This article examines the legal protections in place for children in foster care systems, focusing on issues such as stability, mental health support, and legal representation. By reviewing foster care policies in several countries, the study assesses how well these policies uphold children's rights and meet their emotional and developmental needs. Findings reveal gaps in foster care protections, suggesting that more consistent standards are necessary to ensure children's welfare.

The stages of the 2019 Simultaneous General Election have been completed, and one of its main objectives was to evaluate the inclusiveness aspects that accommodate people with disabilities. This study used a qualitative research method with a field observation approach supported by desk research to obtain accurate data. Several stages that can be reviewed to measure inclusiveness include the Stage of Establishment of the Organizing Body, the Stage of Socialization, the Stage of Updating Voter Data, the Stage of Voting and Counting Votes, the Stage of Nomination, the Stage of Campaign, and the Stage of Recapitulation or Determination of Election Results. Based on the results of the study, the stages that have supported inclusivity well include the Stage of Establishment of the Organizing Body, the Stage of Socialization, the Stage of Updating Voter Data, and the Stage of Voting and Counting Votes. However, several stages that still do not support inclusivity are the Nomination, Campaign, and Recapitulation or Determination of Election Results Stages, which require more attention to improve accessibility for people with disabilities, especially in terms of more easily accessible information and more adequate facilities.

This study explores the development and evaluation of an adaptive Intrusion Detection and Response System (IDRS) driven by Reinforcement Learning (RL) for securing 5G networks. The RL-based IDS is designed to overcome the limitations of traditional security systems by dynamically learning from real time network traffic and adapting to emerging cyber threats. Introduction: The rapid growth of 5G networks, with their increased number of connected devices and complex traffic patterns, necessitates advanced security solutions that can detect and respond to evolving cyberattacks. Literature Review: Traditional Intrusion Detection Systems (IDS), including signature based and anomaly based methods, are not equipped to handle the dynamic nature of 5G networks, leading to high false positives and low detection accuracy. In contrast, RL offers significant improvements in adaptability, detection accuracy, and response time. Materials and Method: The study simulates 5G network traffic and develops an RL-based IDS using Deep Q-Networks (DQN) and Proximal Policy Optimization (PPO) techniques. The performance of the RL-based system is compared to traditional IDS systems, focusing on detection accuracy, false positive rates, and response times. Results and Discussion: The RL-driven IDS demonstrated superior performance, achieving higher detection accuracy (95%) and faster response times (30 milliseconds) compared to traditional methods. However, challenges such as computational cost and model interpretability were identified. The study emphasizes the importance of adaptive learning mechanisms and the integration of RL into Zero Trust Architecture (ZTA) to enhance the security of 5G networks.