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This study aims to determine the effect of tax planning and capital structure on firm value, with firm size as a moderator. The population in this study is all non-cyclical consumer companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The type of research used in this study is quantitative associative with secondary data. The research sample was determined using a purposive sampling technique. Based on this technique, 24 companies were obtained that met certain criteria. The panel data regression technique used in this study is the Random Effect Model. Testing of panel data regression and moderation regression uses the E=views 13 application. The results of this study indicate that tax planning partially has no effect on firm value, while capital structure does affect firm value. The results simultaneously show that tax planning and capital structure affect firm value. The results of this study also indicate that firm size weakens the relationship between tax planning and firm value, and firm size is also unable to moderate or weaken the relationship between capital structure and firm value.

This study examines how solvency, profitability, liquidity, and operating costs are affected by book-tax differences (BTD) among property and real estate companies listed on the Indonesia Stock Exchange from 2022 to 2024. One key indicator of financial reporting transparency is BTD, which reflects the difference between accounting and taxable income. This is particularly relevant for the property sector, which contributes Rp185 trillion to national tax revenue. The results of the study, conducted using the Random Effects Model panel data regression method with 93 observations from 31 companies, show that solvency (DER) has a significant effect on BTD, while profitability (ROA) also has a significant effect, indicating that companies with high profits tend to engage in more aggressive tax planning practices and financial reporting strategies. On the other hand, liquidity and operating costs do not have a significant impact on corporate tax reporting behavior. 98% of the variation in BTD can be explained by the model.

This study aims to analyze the influence of the TikTok application on changes in the lifestyles of teenage girls in the digital age. TikTok, as one of the most popular social media platforms among the younger generation, plays an important role in shaping the way they think, behave, and interact socially. This study uses a qualitative descriptive approach to describe the challenges faced in maintaining a positive lifestyle, as well as efforts to minimize its negative impacts. The results of the study show that TikTok has a dual impact: positively, this platform facilitates self-expression, creativity, and the development of interests; however, negatively, excessive use can trigger consumptive behavior, decreased self-confidence, and deviations from social and cultural values. Factors such as beauty trends, imitation of foreign cultures, and social pressure in the virtual world also influence the lifestyles of adolescent girls. To reduce these negative impacts, it is necessary to improve digital literacy, parental supervision, and education on social media ethics in schools. With a wise approach, TikTok can be used as a positive tool in building the character, creativity, and self-confidence of adolescent girls in the digital age.

The rapid growth of e-commerce and social commerce in Indonesia has shifted consumer behavior in seeking information prior to making purchase decisions, particularly through electronic word of mouth (e-WOM). This phenomenon poses a challenge for local fashion brands such as Hamata Studios, which has relatively low digital visibility despite having favorable product ratings. This study aims to analyze the effect of e-WOM on purchase intention with brand trust as a mediating variable based on the Stimulus-Organism-Response (S-O-R) theory. This research employs a quantitative approach with an associative research design. Data were collected through questionnaires distributed to respondents who are familiar with or have interacted with Hamata Studios, using a non-probability sampling technique with a purposive sampling method. Data analysis techniques include descriptive and inferential statistical analysis using path analysis, as well as mediation testing using the Sobel test and Variance Accounted For (VAF). The results indicate that e-WOM has a positive and significant effect on both purchase intention and brand trust. Furthermore, brand trust has a positive and significant effect on purchase intention. Mediation testing reveals that brand trust significantly mediates the relationship between e-WOM and purchase intention. In conclusion, positive e-WOM can enhance brand trust, which in turn increases consumers’ purchase intention.

In the current digital era, public services are increasingly being transformed through technology, including tax administration systems. One of the major innovations implemented by the Indonesian government is the Core Tax System, an integrated tax administration system designed to improve service efficiency, data integration, and taxpayer compliance monitoring. This study aims to analyze the effect of Core Tax System implementation on taxpayer compliance in Indonesia. The research adopts a quantitative approach using primary data collected through questionnaires distributed to taxpayers. The collected data were tested using validity and reliability tests and analyzed through descriptive statistics and significance testing to examine the relationship between the research variables. The results indicate that the implementation of the Core Tax System has a positive and significant effect on taxpayer compliance, both partially and simultaneously. These findings suggest that tax system digitalization can serve as an important instrument in improving taxpayer compliance in Indonesia.

This study examines the role of Artificial Intelligence (AI) in enhancing student collaborative learning, with a particular emphasis on AI-driven feedback mechanisms and patterns of student interaction in developing effective collaborative skills. Unlike prior studies, this research highlights the mediating effect of AI-driven feedback on teamwork efficiency and overall learning outcomes in collaborative environments. An explanatory quantitative approach was applied using Partial Least Squares Structural Equation Modeling (PLS-SEM) to ensure robust data analysis. Data were collected from 112 university students who were actively engaged in AI-assisted collaborative learning activities, using a structured online survey instrument. The data were subsequently analyzed using SmartPLS software. The results reveal that AI significantly enhances student interaction (β = 0.534, p < 0.000) and improves problem-solving feedback (β = 0.620, p < 0.000), both of which contribute to significantly strengthening collaborative skills (β = 0.716, p < 0.000). However, the findings also indicate that AI alone does not directly improve collaboration without the support of structured pedagogical design and guidance. Therefore, universities should strategically integrate AI-driven feedback into Learning Management Systems (LMS) and strengthen digital literacy initiatives to optimize the effectiveness and sustainability of AI in collaborative learning contexts.

Sustainability issues encompassing economic, social and environmental aspects are driving reform in the global financial sector, including in Indonesia. Although the OJK has published a Sustainable Finance Roadmap since 2015, Indonesia does not yet have comprehensive green finance regulations in the banking sector. This study aims to analyse the state of green finance regulation in the Indonesian banking sector and compare it with China’s Green Credit Guidelines, in order to identify relevant aspects for adoption in strengthening national green finance policy. This study employs a normative legal methodology using a legislative and comparative law approach, alongside a qualitative descriptive-analytical analysis of secondary data. The author found that green finance regulations in Indonesia remain fragmented and scattered across various sectoral legal instruments without adequate integration, thereby creating loopholes for greenwashing practices and the adoption of green principles that are merely administrative in nature. The Sustainable Finance Committee mandated by the P2SK Act has not yet been established, exacerbating the lack of coordination between institutions. In contrast, China, through its 2012 Green Credit Guidelines and 2016 Guidelines for Establishing a Green Financial System, demonstrates a regulatory model that is hierarchical, standardised, and legally binding. A comparison of the two identifies four relevant aspects for Indonesia to adopt: an integrated regulatory approach, standardisation of environmental risk operations, strengthening of oversight mechanisms and due diligence, and cross-sectoral institutional coordination. Consequently, Indonesia requires comprehensive, dedicated green finance regulations and must promptly establish the Sustainable Finance Committee as the sole coordinating authority.

The implementation of civil justice in Indonesia is fundamentally guided by the principles of simplicity, speed, and low cost. However, in practice, the regulation concerning the time limits for summons and the determination of trial schedules remains inadequate, leading to legal uncertainty. This study aims to analyze the legal certainty of time limits in summons and trial scheduling within civil procedural law, as well as to examine its implications for the effectiveness of case resolution. This research employs a normative legal method with statutory and conceptual approaches, supported by a descriptive-analytical design. The findings indicate that existing regulations, particularly those derived from the Herzien Inlandsch Reglement (HIR) and Rechtsreglement voor de Buitengewesten (RBg), only provide minimum standards for summons but do not comprehensively regulate the timeframe for determining the first hearing or intervals between subsequent hearings. As a result, there is broad discretion in judicial practice, which leads to inconsistencies among courts, repeated trial delays, increased litigation costs, and reduced access to justice. Although recent reforms through electronic court systems have improved the mechanism of summons delivery, they have not sufficiently addressed the issue of time management in trial proceedings. This study concludes that the absence of clear and comprehensive regulations on trial timeframes weakens legal certainty and hinders the realization of efficient judicial processes. Therefore, strengthening normative regulations on trial scheduling is essential to support a more effective, predictable, and equitable civil justice system.

Human Trafficking (TPPO) has undergone a significant transformation in its modus operandi alongside the massive use of information technology, giving rise to the phenomenon of cyber-recruitment within the online scam industry. This study aims to analyze the juridical construction of the criminal elements in the cyber-recruitment modus operandi based on Law Number 21 of 2007, and to evaluate the potential disharmony of norms between the TPPO regulation and the Electronic Information and Transactions Law (UU ITE) regarding the regulation of digital evidence. The research method employed is normative legal research with a statutory approach and a conceptual approach. The results indicate that, dogmatically, the elements of TPPO—comprising the process of virtual recruitment, the means of fraudulent job promises, and the purpose of digital forced labor exploitation—under Law No. 21 of 2007 remain relevant for prosecuting cyber-recruitment perpetrators, although it demands a broader legal interpretation of cyberspace realities. However, legal certainty issues were found due to the lack of synchronicity in the regulation of digital evidence, where differences in procedures and qualifications exist between electronic evidence in the TPPO Law and the evidentiary standards in the UU ITE, which are volatile in nature. The implications of this research conclude the need for regulatory synchronization through the establishment of technical guidelines for handling TPPO-specific electronic evidence to provide a solid legal foundation for law enforcement agencies. This step is crucial to overcome cross-border jurisdictional obstacles and to ensure substantive justice and comprehensive protection of victims' rights in the digital era.

Street vendors play an essential role in urban informal economies by fulfilling community needs and supporting local economic activity. This study analyzes the role of business ethics in building consumer trust among street vendors in Dumai, Indonesia. A qualitative descriptive method was applied using interviews, observation, and documentation involving three vendors and two consumers. Findings indicate that ethical practices such as honesty in transactions, responsibility for product quality, friendly service, and cleanliness of business premises improve consumer comfort and perceived safety. These conditions encourage repeat purchases, customer loyalty, and a positive reputation for vendors. Therefore, business ethics function not only as moral guidance but also as social capital supporting the sustainability of informal microenterprises. This study highlights that ethical behavior is crucial for strengthening long-term relationships between vendors and consumers in urban settings. Overall, implementing ethical standards contributes to sustainable small business development in informal sectors. It also improves public trust.

This community service activity aims to improve literacy on zakat, infaq, and almsgiving through an accounting approach among the community of Bentiring Permai, Bengkulu City. The main problem faced by the community is the lack of understanding regarding zakat calculation and the absence of systematic financial recording in managing religious social funds. The method used is an educational and participatory approach through interactive lectures, zakat calculation practices, and simple financial recording simulations referring to PSAK 109. This activity involved 50 participants consisting of the general public, mosque administrators, and small business actors, and was conducted at the Bentiring Permai Village Hall. The results show a significant increase in participants’ understanding, as indicated by the comparison of pre-test and post-test results, as well as improved ability in calculating zakat and conducting simple financial recording. In addition, this activity increased public awareness of the importance of transparency and accountability in managing zakat, infaq, and almsgiving funds. Therefore, this program is expected to contribute to improving the quality of accounting-based management of religious social funds within the community.

Dry eye syndrome (DES) is a common ocular surface disorder that can impair visual function and quality of life, particularly among working-age adults. Although DES has a multifactorial etiology, nutritional factors, such as omega-3 fatty acid intake, have been suggested to modulate inflammation associated with the condition. This study aimed to investigate the association between dietary omega-3 intake and dry eye syndrome in adults. This cross-sectional analytical observational study included 88 participants aged 15-59 years. Participants were selected using consecutive non-random sampling and assessed with a Semi-Quantitative Food Frequency Questionnaire (SQ-FFQ) to estimate omega-3 intake, while dry eye symptoms were evaluated using the Ocular Surface Disease Index (OSDI). Statistical analyses included chi-square and Fisher’s exact test. The results showed that 51.1% of the participants had insufficient omega-3 intake (<250 mg/day), and 29.5% experienced dry eye syndrome. No statistically significant association was found between sex or age and DES occurrence. However, a significant association was found between omega-3 intake and dry eye syndrome (p < 0.001), with individuals consuming insufficient omega-3 having a substantially higher risk of developing DES. These findings suggest that adequate omega-3 intake may play a protective role in dry eye syndrome. This study underscores the potential of dietary interventions as a strategy for preventing and managing DES.

Organizations in the digital era face rapid and unpredictable changes characterized by volatility, uncertainty, complexity, and ambiguity, requiring strategic adaptation and effective change management. This study aims to synthesize empirical findings on the role of change management strategies, adaptive leadership, innovative organizational culture, and employees’ psychological readiness in supporting digital transformation and improving employee performance. The research employs a Systematic Literature Review (SLR) approach based on PRISMA 2020 guidelines, analyzing 23 selected peer-reviewed articles published between 2021 and 2026. The findings indicate that successful digital transformation is not solely determined by technological advancement but largely influenced by human-centered factors. Adaptive and transformational leadership plays a critical role in fostering trust, reducing resistance, and maintaining employees’ emotional stability during organizational change. Furthermore, an innovative organizational culture, transparent communication, and continuous training significantly enhance employee engagement, adaptability, and performance. Psychological factors such as stress and resistance can either hinder or support change outcomes depending on how they are managed. The study highlights the importance of integrating technological, structural, and human aspects to achieve sustainable organizational transformation. The implications suggest that organizations should prioritize human-centered change strategies, strengthen digital literacy, and promote adaptive leadership to remain competitive in the Society 5.0 era.

This study aims to analyze the role of mindful leadership in preventing teacher burnout while fostering a healthy work culture in educational institutions. The method employed is a qualitative literature review with thematic synthesis of 31 recent scholarly articles published between 2022 and 2026, focusing on mindful leadership, teacher burnout, and educational organizational culture. The analysis reveals that mindful leadership not only emphasizes leader self-awarenessbut also includes emotion regulation, empathy, and quality social interactions within educational organizations. Mindfulness-based leadership practices are effective in enhancing teachers’ self- efficacy, psychological well-being, and creating supportive work environments. Furthermore, mindful leadership contributes to developing a healthy work culture by strengthening collaboration, communication, and trust values within schools. This literature synthesis provides significant contributions for academics in under standing the interplay between mindful leadership, teacher burnout, and work culture, while offering practical guidance for school principals in designing holistic and preventive leadership strategies. The study underscores the need forfurther empirical research to examine the effectiveness of mindful leadership across diverse educational contexts.

Flood disasters have repeatedly affected Aceh Tamiang Regency for over fifteen years, causing significant material and socio-cultural losses. This study aims to examine the social response of the community through a literature review approach, using Jurgen Habermas's Communicative Action Theory as the analytical framework. Data were collected systematically from national journal articles, scientific proceedings, and academic reports related to flood mitigation and community social response in Aceh Tamiang. Data analysis was conducted using content analysis and thematic analysis techniques. The findings reveal that the community's response is primarily driven by local solidarity rooted in cultural values and local wisdom such as hadih maja. In Habermasian terms, this social response reflects the lifeworld domain, manifesting in voluntary collective action. However, a structural tension exists between the government's top-down system and the community's communicative rationality. Effective disaster mitigation requires the development of participatory public spaces that bridge the system and lifeworld, enabling the transformation from instrumental action to communicative action, thereby strengthening collective resilience against flood disasters.

The development of social media in the digital era has significantly changed children’s social interaction patterns. Besides providing benefits such as easier access to information and opportunities for creativity, social media also brings negative impacts on children’s psychological, social, and moral development. This study aims to analyze the restriction of social media use among children from the perspective of Jürgen Habermas, especially regarding the concepts of the public sphere, communicative rationality, and the colonization of the lifeworld. This research uses a literature study method with a qualitative descriptive approach through the collection and analysis of relevant scientific articles. Data validity was strengthened through inclusion and exclusion criteria as well as source triangulation. The findings indicate that social media use among children has an ambivalent impact. Positive effects can emerge when there is strong parental supervision, while weak supervision increases the risk of exposure to harmful content, psychological problems, and reduced quality of social interaction. Restricting social media use through time regulation, content control, and digital education is considered important for protecting children’s development. From Habermas’s perspective, children are vulnerable in the digital public sphere because of their limited communicative rationality. Therefore, restrictions are viewed as efforts to protect children’s values and rationality from distortion by the digital media system.

This study aims to analyze the impact of bullying on adolescents’ mental health through a literature review. The method used is a literature review, which involves the collection and analysis of various relevant scientific articles published in the last five years.  Data were obtained from journals and related scientific works, then systematically analyzed to identify patterns of association between bullying and adolescents’ mental health. The results of the review indicate that the majority of studies reveal a negative impact of bullying on mental health, such as the emergence of anxiety, depression, stress, low self-esteem, and difficulties in social interaction. However, some studies found that this relationship was not statistically significant, suggesting the role of other factors, such as social support, family circumstances, and an individual’s ability to cope with stress. In addition to affecting victims, bullying also impacts perpetrators and bystanders, making it a complex phenomenon. Therefore, comprehensive prevention and intervention efforts are needed through collaboration between schools, families, and the community.

This article explores the map of Christian education approaches from theological, pedagogical, psychological, and contextual perspectives. Christian education plays a vital role in shaping the faith, character, and spirituality of students in a comprehensive manner. Using a literature review method, the study analyzes various sources on Christian education theology. The findings reveal that the theological approach emphasizes the Bible as the primary foundation for learning, while the pedagogical approach focuses on active and participatory teaching methods. The psychological approach tailors instruction to the developmental stages of students, and the contextual approach links faith with students' real-life experiences. Each approach has its strengths and limitations, and Christian educators are encouraged to integrate these approaches to achieve holistic learning goals. The study emphasizes the importance of collaboration among schools, families, and churches to create an educational ecosystem that fosters the spiritual and character growth of students. By combining these approaches, educators can better equip students for both spiritual and personal development.

Religious pluralism in Indonesia constitutes a unique national identity, yet it is vulnerable to horizontal conflicts and acts of intolerance. This study aims to analyze the importance of interfaith dialogue in fostering mutual understanding from Catholic and Islamic perspectives within Indonesia’s pluralistic society. The methodology employed is qualitative research using a literature review approach, involving the collection and analysis of various relevant sources such as books, journals, and academic articles. The results of the study indicate that both Islam and Catholicism possess strong theological foundations in support of interfaith dialogue, emphasizing openness, respect for differences, and a commitment to peace and coexistence. Interfaith dialogue has proven to be an effective means of addressing divisions or conflicts, combating intolerance, and fostering harmonious relationships within a multireligious society. Furthermore, it was found that barriers to dialogue are still influenced by factors such as fanaticism, a lack of understanding, and socio-political conditions. This study concludes that interfaith dialogue is a strategic approach to strengthening tolerance and national unity. Therefore, it is recommended that interfaith dialogue be continuously developed through education, interfaith cooperation, and the active role of religious leaders in fostering inclusive and sustainable communication.

Mergers and acquisitions have served as a primary strategy for global banking consolidation over the past three decades, including in Indonesia, which is currently undergoing one of its most massive consolidation waves—one notable example being the emergence of Bank Syariah Indonesia. This article aims to provide a narrative review of the literature on the operational impacts of mergers on bank performance, with a particular focus on implications for the Indonesian context. Based on a systematic search of the Scopus database, 52 peer-reviewed articles published between 2000 and 2025 were analyzed using a narrative thematic synthesis approach. Five main themes were identified: cost efficiency, service quality, risk management, human resource and cultural integration, and information systems and technology integration. The key findings indicate that although 73.1% of studies report post-merger improvements in cost efficiency, these benefits are highly contingent upon the quality of post-merger integration especially in the areas of human resources, organizational culture, and information technology with IT integration failure rates reaching as high as 75%. Domestic mergers consistently achieve efficiency gains more rapidly than cross-border mergers, whereas risk implications depend heavily on the type of merger and the quality of integration. Policy implications include the need for the Financial Services Authority (Otoritas Jasa Keuangan) to monitor post-merger integration quality, provide integration guidelines for smaller banks, take into account the specific characteristics of Islamic banks, and ensure a streamlined, non-burdensome licensing process. Further research particularly empirical studies on banking mergers in Indonesia—is urgently needed to test the generalizability of global findings to the local context.