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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.

This study examines the impact of Pentagon Fraud factors on FSF, with WBS as a moderation variable, focusing on Indonesian State-Owned Enterprises (SOEs) from 2021 to 2024. The Pentagon’s Fraud Theory encompasses five key elements: pressure, opportunity, rationalization, competence, and arrogance, each of which is represented by financial stability, ineffective monitoring, the quality of auditors, the experience of directors, and CEO pictures. This study aims to determine how these factors affect financial reporting that contains fraud, and whether WBS can strengthen or weaken the relationship between the two. Using a quantitative approach with secondary data from the annual reports of 104 SOEs, thisi study applied panel data regression method. FSF was measured using the Beneish M-Score, while the effect of moderation was tested through moderated regression analysis. The results of this study are expected to provide deeper insights into the dynamics of fraud in the public sector and highlight the importance of WBS as a governance tool in reducing the risk of fraud. The study contributes to the previous literature by integrating a comprehensive fraud framework and testing it with moderation mechanisms, while also focusing on specific institutional contexts (SOEs), which have not been explicity explored in previous studies.

This study aims to analyze the influence of brand image, word of mouth, and product quality on the purchase decision of Facetology skincare products. The study uses a quantitative method to obtain objective and generalizable results. The sample consisted of 100 respondents, who were individuals who had purchased or used Facetology skincare products. The sampling technique used was purposive sampling, ensuring that the selected respondents met criteria relevant to the research objectives. Data collection was conducted through the distribution of questionnaires to the selected respondents to gather the necessary information. The data analysis technique employed was Smart PLS 4.0, which efficiently and accurately measures the relationships between variables. This study emphasizes the importance of understanding the factors influencing purchase decisions in the skincare industry, particularly for the Facetology brand. The results of the study indicate that word of mouth has a positive and significant effect on the purchase decision of Facetology products. Additionally, brand image was found to have no significant effect on the purchase decision, while product quality had a positive and significant effect on the purchase decision of Facetology products. The implications of this study suggest that the company can leverage word of mouth as an effective marketing strategy and focus more on improving product quality to influence consumer purchase decisions.

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.

Taxes are the largest contributor to state revenue in financing national development. Tax compliance is the act of the taxpayer in fulfilling their tax obligations following the provisions of the legislation and tax implementation regulations in force in a country. Efforts made by the government to improve taxpayer compliance are by reforming tax laws and the tax administration system. This study aims to determine the effect of tax knowledge, tax sanctions, the benefit of the taxpayer identification number, and modern tax administration systems on personal taxpayer reporting compliance at the tax office in North Badung. The population of this research is personal taxpayers at the North Badung Tax Office Services, which is based on the data of individual taxpayers, as many as 95,542 people. The sample in this study consisted of 76 individual taxpayers who reported compliance, selected using a non-probability sampling method with an accidental sampling technique. The data analysis technique used is multiple linear regression analysis. The results showed that the tax knowledge variable did not affect personal taxpayer compliance, while the tax sanctions variable, the benefit of the taxpayer identification number, taxpayer awareness, and the modern tax administration system had a positive effect on personal taxpayer reporting compliance. Further research can expand on this study by incorporating other variables that, in theory, influence taxpayer reporting compliance, such as tax services.

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.

Amidst the current changing global conditions, it is important for a country to achieve the Sustainable Development Goals (SDGs) to face challenges in sustainable development, social inequality, and strengthen economic and environmental resilience. This study aims to analyze the influence of environmental performance and political stability on the SDG scores of ASEAN countries for the 2020-2024 period, moderated by economic growth. Researchers used a quantitative method, processed using multiple linear regression with SPSS. The regression process was conducted twice, before and after using moderating variables. The findings suggest that economic growth can alter the influence of environmental performance and political stability on SDG scores. Political stability has a positive impact on the SDGs after economic growth has moderated. While environmental performance has a negative impact after being moderated by economic growth. Economic growth promotes political stability and sustainable growth. Conversely, with high growth, improvements in environmental performance are indicated to shift priorities from sustainability to exploitation.

This study aims to analyze and test the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty at BPR Agung Sejahtera. This study used a quantitative methodology to collect primary data from 90 employees of BPR Agung Sejahtera through questionnaires. Partial Least Squares (PLS) with Structural Equation Modeling (SEM) was used to test the relationship between latent variables. Data testing included validity, reliability, bootstrapping , Adjusted R-Square, Path Coefficient, and Specific Indirect Effects . The results showed that career development had a positive and significant effect on job satisfaction. Conversely, job stress was found to have a negative and significant effect on job satisfaction. Career development also had a positive and significant effect on employee loyalty. Job stress had a negative and significant effect on employee loyalty. Job satisfaction had a positive and significant effect on employee loyalty. However, the mediating role of job satisfaction in the relationship between career development and job stress on employee loyalty proved to be insignificant. This finding indicates that employee loyalty is more influenced by good career development and low levels of job stress than the mediating role of job satisfaction. Overall, these findings conclude that managing career development and work stress through job satisfaction is crucial for increasing employee loyalty. It is hoped that these research findings will help BPR Agung Sejahtera's management better manage its human resources to achieve the company's goals.

Tax avoidance is an effort made by companies to reduce the amount of tax payable. The main source of state revenue is taxes, but tax avoidance that exploits legal loopholes to reduce the tax burden remains an issue on the Indonesia Stock Exchange during the period 2020 to 2024. This study aims to examine the effect of profitability, capital intensity, and leverage on tax avoidance. This study applies a quantitative research approach using secondary data obtained from annual financial reports published on the official website www.idx.co.id as well as from the respective company websites. The analytical method employed is multiple linear regression. The research population consists of property and real estate companies listed on the Indonesia Stock Exchange from 2020 to 2024, with a final sample of 92 observations selected through purposive sampling. The findings reveal that profitability and capital intensity significantly influence tax avoidance, whereas leverage shows no significant effect on tax avoidance.

Climate risk finance has emerged as an increasingly important field of research along with the growing urgency to address climate change and its impacts on the global financial system. Climate change poses real risks to the stability of the international economy and financial systems. Climate risk finance represents an approach that encompasses various financial instruments in supporting climate change mitigation and adaptation. Although the term climate risk finance has not been widely used explicitly as a single keyword, the concept that integrates climate risk and financing is reflected in related keywords such as climate risk, climate finance, and climate change. This study employs a bibliometric analysis method using the Scopus database, supported by analytical tools such as VOSviewer and R Studio, to explore the development of research on climate risk finance. The study identifies publication patterns, international collaborations, and emerging themes within the related literature. The findings show that the publication rate on climate risk finance is relatively moderate each year, but has experienced growth in the last decade. The evolving understanding in this field is expected to strengthen the resilience of financial systems and support sustainable strategies to address long-term climate risks.

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.

The objective of this study is to directly analyze and illustrate the compositioneof the auditecommittee, which consists of financial knowledge, independence and the quantity of members on the committee, concerning the financial statement quality of energy sector industries listed on the IDX in 2023-2024.High-quality financial statements are a crucial component reflecting the outcome of the accounting process and are vital for stakeholders in decision-making. Despite regulatory requirements for audit committees, corporate financial statements in Indonesia often contain earnings management or accounting irregularities, indicating that the audit committee's very existence is insufficient to guarantee financial statements' quality. A numerical approach with a causal-comparative approach is utilized in this investigation. The secondary quantitative data are obtained from companies’ yearly financial statements, annual reports, and corporate governance disclosures published on the official IDX website. The data are examined using EViews software for panel data regression, going through many steps, including descriptive statistics, classical assumption testing, panel data model selection, and regression analysis for hypothesis testing. The audit committee's size, objectivity, and financial acumen make up the study's independent variables. Meanwhile, financial statement quality as the dependent variable is measured through earnings quality proxy using the discretionary accruals calculation approach (Jones model or Modified Jones model). Specifically, this research seeks to deliver theoretical and practical benefits for regulators in formulating corporate governance policies, give companies a comprehension of the importance of an effective audit committee, and help investors make informed investment choices.

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.

Digital entrepreneurship has become a transformative phenomenon in the modern economy, changing the way businesses are developed and run through digital technology. Although the literature on digital entrepreneurship is growing rapidly, comprehensive mapping of the evolution of knowledge and research patterns is still limited. This study analysis the development of digital entrepreneurship in academic literature through bibliometric analysis of the Scopus database to identify research trends, knowledge structures, and future directions. The analysis was conducted on 1,815 publications from 681 sources (1988-2025) written by 8,023 researchers, using R Studio (bibliometrix) and VOSviewer. The results show exponential growth with an annual growth rate of 17.22%, as well as five main theme clusters: digital business models, digital innovation, social entrepreneurship, e-commerce, and fintech. Thematic evolution shifted from traditional entrepreneurship (1988–2010) to digital transformation (2011-2018) to new technology integration (2019-2025). The level of international collaboration reached 26.39%, with the United States, China, and the United Kingdom as the main contributors. These findings provide a research roadmap for identifying research gaps, collaboration opportunities, and trending topics in digital entrepreneurship.