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This study examines the relationship between Corporate Social Responsibility (CSR) disclosure and tax avoidance, with CEO Overconfidence considered as a moderating factor. The research focuses on non-cyclical consumer goods companies listed on the Indonesia Stock Exchange during the 2022-2024 period. Using annual and sustainability reports, the analysis employs multiple linear regression and moderated regression analysis (MRA). Robust standard errors based on the Newey-West method are applied to ensure reliable estimation. The results indicate that CSR disclosure does not have a significant direct effect on tax avoidance. However, CEO Overconfidence significantly moderates the relationship between CSR disclosure and tax avoidance, highlighting the role of executive behavioral characteristics in corporate tax decisions. These findings suggest that CSR disclosure alone is insufficient to explain firms’ tax avoidance behavior without considering managerial traits. The study contributes to the literature by integrating behavioral perspectives into tax avoidance research and emphasizing the importance of executive oversight in aligning CSR practices with responsible tax behavior.

Physical motor development is an essential and easily observable indicator of children’s growth. Parental involvement plays a crucial role in optimizing this development, particularly during the child’s golden age. This study aims to analyze the importance of motor development and examine how parents support children’s learning through a developmental psychology perspective. Using a literature review method, the findings reveal that child development is shaped by genetic and environmental factors, while active support from parents and teachers has long-term effects on children’s physical, emotional, and social readiness. Understanding developmental psychology enables parents to provide appropriate stimulation that maximizes children’s potential. Using literature review methods, it was found that motor development is influenced by genetic and environmental factors, while positive interactions between children, parents, and educators contribute to long-term physical, social, and emotional development. A deep understanding of developmental psychology enables parents to design appropriate stimulation strategies to maximize their children's potential.

Asset management and equipment maintenance are crucial aspects in supporting smooth business operations, particularly in the copper crafts industry. Merapi Karya Cipta, located in Dusun III, Tumang, Cepogo District, Boyolali Regency, owns various production equipment assets that play a direct role in the work process, yet their management remains rudimentary and unplanned. This community service activity aims to increase copper craftsmen's understanding and awareness of the importance of asset management and equipment maintenance to improve operational efficiency. Qualitative methods were used through observation, interviews, and direct outreach to the craftsmen. The results of the activity demonstrated increased knowledge and a shift in participants' perspectives on business management, particularly regarding equipment maintenance and division of labor. The craftsmen began to understand that routine maintenance can be performed simply and does not always require significant costs. Therefore, this activity is expected to help maintain the continuity of the production process, reduce the risk of equipment damage, and support increased productivity and the well-being of the local community.

Free trade is one of the central issues in the dynamics of the global economy, sparking debates about the extent to which the state should be involved in economic activities. Each economic system holds a different perspective on the relationship between market mechanisms and state intervention. This article aims to analyze the concept of free trade and the role of the state from the perspective of various economic systems, namely liberal, socialist, mixed, and Islamic economic systems. The research method employed is a literature review, examining relevant sources such as books, scholarly journals, and other academic references. The findings indicate that the liberal economic system tends to emphasize market freedom with minimal state involvement, whereas the socialist system positions the state as the main regulator in trade. The mixed economic system seeks to balance the roles of the market and the state, while Islamic economics permits free trade as long as it is conducted in accordance with the principles of ethics, justice, and social responsibility. This article is expected to contribute academically to a better understanding of the differing approaches of economic systems toward free trade and the role of the state in addressing global economic challenges.

This study aims to assess the financial performance of the Sukoharjo Regency Government during the 2023-2024 period by employing cash flow statements as the primary analytical tool. Cash flow statements are considered essential as they provide a clear picture of liquidity conditions and the actual capacity of local governments to manage cash inflows and outflows. This research applies a descriptive quantitative approach using secondary data obtained from audited Budget Realization Reports and Cash Flow Statements. Financial performance is evaluated through revenue effectiveness ratios and expenditure efficiency ratios as key indicators of fiscal management. The results indicate that regional revenue realization consistently exceeded the established targets throughout the study period, placing revenue performance in the very effective category. This finding reflects the local government’s ability to maximize revenue potential during the post-pandemic economic recovery phase. However, the analysis of expenditure efficiency reveals that spending management has not yet reached an optimal level, as expenditure realization remained close to the allocated budget limits. These findings demonstrate that strong revenue performance does not necessarily correspond with efficient expenditure control. Consequently, local government financial performance should be evaluated comprehensively by integrating both revenue effectiveness and expenditure efficiency perspectives. This study contributes empirically to public sector accounting literature and offers practical insights for policymakers to strengthen budget control mechanisms and promote sustainable financial management at the regional level.    

Village-Owned Enterprises (BUMDes) are a strategic instrument in promoting village economic independence and increasing Village Original Income (PAD). However, in practice, BUMDes management still faces various governance issues, particularly related to human resource capacity, business innovation, and public accountability and trust. This study aims to analyze the acceleration of BUMDes governance from a Reinventing Government perspective through a comparative study between BUMDes in rural and urban areas. This study uses a qualitative method with a descriptive-comparative approach. Data collection techniques are carried out through in-depth interviews, observation, and documentation. The research locations include BUMDes in Paan Leleng Village, Kota Komba Utara District, East Manggarai Regency as a representative of rural villages, and BUMDes in Golo Bilas Village, Komodo District, West Manggarai Regency as a representative of urban villages. The research results indicate that the implementation of Reinventing Government principles in the governance of Village-Owned Enterprises (BUMDes) in both villages has been successful, but not yet optimal. The BUMDes in Golo Bilas Village has advantages in market access, business potential, and innovation, but still faces challenges in accountability and public trust. Meanwhile, the BUMDes in Paan Leleng Village demonstrates strong community participation and social values, but is hampered by limited human resources, technology, and business diversification. Accelerating BUMDes governance requires institutional strengthening, increased managerial capacity, business innovation, and the implementation of governance that is oriented towards results and community needs.

This study aims to analyze the role of internet technology in enhancing the competitiveness of ebusiness in Indonesia, particularly in the sector of small and medium enterprises (SMEs). Based on theoretical reviews, internet technology, e-business, technology adoption (TAM), and the concept of competitiveness serve as the main foundations for understanding the ongoing digital transformation. The research employed a descriptive qualitative method with a purposive sampling technique, involving five informants consisting of digital SME owners, online store managers, and users of service platforms. Data were collected through interviews and observations, then analyzed using the Miles and Huberman model through the stages of data reduction, data presentation, and conclusion drawing. The findings reveal that the internet plays a crucial role as an essential infrastructure that enhances marketing effectiveness, expands market reach, and improves operational efficiency. Marketplaces, social media, and delivery-service platforms contribute significantly to sales growth and service quality. However, challenges such as low digital literacy, platform commission fees, changes in social media algorithms, and uneven infrastructure development still limit optimal utilization. From a policy perspective, the study recommends strengthening digital infrastructure and improving national digital literacy. This research emphasizes that the success of e-business depends on technology access, human resource competence, and support through public policy. It can be concluded that internet technology serves as a vital foundation for e-business competitiveness in the digital era.

This study aims to analyze the implementation of the Salam contract in the online sales system of Kwala Official, an online store selling bedding through the marketplaces Shopee, Tokopedia, TikTok, and Blibli. The research method used a qualitative case study approach, with data collection techniques through interviews, observation, and documentation. The results indicate that online sales transactions at Kwala Official reflect the principles of the Salam contract, characterized by advance payment before receiving the goods, clear product information, and guaranteed delivery times. Furthermore, the implementation of the Salam contract is further strengthened by the marketplace system, which provides advance payment facilities, return policies, and refund mechanisms, thus providing protection for buyers. The study also identified supporting factors, such as clear product descriptions and good store management, as well as inhibiting factors such as shipping delays caused by the shipping company, differences in product appearance, and marketplace technical issues. Overall, transaction practices at Kwala Official comply with the terms and conditions of the Salam contract from a Sharia perspective.

Dropshipping is essentially a buying and selling process between a seller and a buyer using the internet. Dropshipping is a product sale that allows dropshippers to sell goods to customers using photos from suppliers or stores and then sell them to customers at a price determined by the dropshipper. The questions to be answered through this research are: a) How does the buying and selling process work using a dropship system? b) How does the buying and selling process work using a dropship system from a sharia economic perspective. The method used in this research includes descriptive research with a qualitative approach. The data used are primary and secondary data obtained from verses of the Qur'an and the Hadith, books and journals, articles, and mass media, both print and electronic, related to the focus of the problem being studied in this research. The data analysis technique used in this research is the Miles and Huberman analysis model, using data reduction, data presentation, and drawing conclusions. The results of the study indicate that the Samsarah contract is a solution to dropship transactions. The original law is permissible or permissible if carried out in accordance with Islamic provisions.

This study aims to identify research trends related to women's empowerment in the tourism industry over the past ten years, from 2014 to 2024. The method used in this study is qualitative, using a literature review approach. The data was collected through the Scopus database, which resulted in 117 publication documents that met the criteria in the period 2014 to 2024. Data analysis was carried out using the VOSviewer application. The results of the study show that there are 117 publication documents related to women's empowerment in the tourism industry. However, the topic of women's empowerment has not been explored much from the perspective of tourism empowerment. Women's empowerment is considered important to be discussed in the context of tourism, as tourism activities provide new opportunities for women to access resources and employment. However, women's empowerment still faces various obstacles. Therefore, effective collaboration between stakeholders is needed to be able to increase women's empowerment, especially in the field of Tourism.

The rapidly changing and increasingly uncertain business environment presents significant challenges for micro, small, and medium enterprises (MSMEs), requiring them to adapt quickly and strategically to survive and remain competitive. This conceptual article examines the role of business models as an effective adaptation strategy for MSMEs in responding to dynamic market conditions, technological change, and shifting consumer preferences. Through a comprehensive review of various business model frameworks and dynamic capability theories, this study emphasizes that business models play a crucial role in shaping organizational flexibility and strategic responsiveness. The findings highlight that adaptable value propositions enable MSMEs to continuously align their offerings with evolving customer needs, while agile resource management allows firms to efficiently reconfigure internal and external resources. Furthermore, continuous business model innovation and renewal are identified as essential mechanisms for sustaining long-term resilience and competitiveness. The article argues that a business model should not be viewed merely as an operational or administrative tool, but rather as a core strategic mechanism that integrates strategic vision, organizational capabilities, and market orientation. By actively leveraging flexible and innovative business models, MSMEs can enhance their adaptive capacity, mitigate environmental uncertainty, and achieve sustainable competitive advantage in rapidly changing business environments.

The rapid advancement of digital technologies and Artificial Intelligence (AI) has fundamentally reshaped the management and development of the tourism industry. Digital transformation strategies offer substantial opportunities to enhance destination competitiveness while simultaneously supporting economic, social, and environmental sustainability. This study aims to systematically examine the role of digital transformation and AI in strengthening sustainable tourism competitiveness through a literature review approach. A total of 42 peer-reviewed journal articles published between 2019 and 2025 were analyzed, drawing from Scopus, Web of Science, and Google Scholar. The analysis employed thematic synthesis to identify dominant patterns, conceptual relationships, and emerging themes across the literature. The findings indicate that AI-driven digital transformation enhances operational efficiency, enables personalized tourist experiences, supports data-informed resource management, and facilitates the development of smart tourism destinations. Nevertheless, persistent challenges related to human resource readiness, digital inequality, data governance, and ethical considerations remain evident. This review provides an integrated conceptual perspective on digital transformation and AI in sustainable tourism competitiveness and offers insights for policymakers, practitioners, and future research.

In the context of Indonesia's post-pandemic financial market dynamics, investment and financing decisions often face challenges of cash flow uncertainty and capital cost volatility, requiring a Profitability Index (PI) and Weighted Average Cost of Capital (WACC) perspective to ensure optimal resource allocation to maximize company value. This study aims to analyze the effectiveness of investment and financing decisions through the integration of PI and WACC based on a synthesis of the latest literature. A descriptive qualitative approach was used through a literature study with secondary data from financial journals and textbooks from 2021-2025, collected from Google Scholar and university repositories, then analyzed thematically with data reduction, presentation, and literature triangulation to interpret the PI, IRR, and WACC indicators. The results show that PI is consistently >1 (ratio of 1.15-1.45) and IRR > WACC (average of 10-12%), confirming the feasibility of 70% of manufacturing projects, while WACC of 9.8% from the optimal capital structure (debt ratio of 40-50%) supports an effective tax shield, despite being constrained by multiple IRRs, conflicting metric rankings, and BI interest rate fluctuations that increase implicit costs by up to 15%. It can be concluded that PI-WACC integration increases theoretical profitability by 12% through precise allocation, but is limited by the generalization of secondary data; a hybrid model with mixed-method validation is recommended for the non-manufacturing sector in emerging markets.

Traditional food is a national asset. It not only serves as a source of energy for the community, but also serves as a form of food security, an economic driver, a source of healthy food, and a culture steeped in noble values. The widespread consumption of unhealthy foods by students, especially elementary school students, is one of the reasons for this outreach activity. The health issues surrounding junk food must be addressed by offering healthy alternatives, such as traditional foods. Traditional food is not only related to food, but can also be linked to ethnomathematics, where culture in the form of food is studied from a mathematical perspective. Elementary school students not only consume traditional foods but also interpret these foods in mathematical contexts, such as geometry and numbers. In this way, students will be able to visualize mathematical elements not only when reading math textbooks but also when consuming traditional foods that are part of their daily environment. Despite their traditional nature, students actually enjoy some traditional foods. This is a frequent conflict between the current generation and traditional culture. They better understand how to prepare traditional foods, appreciate the richness of local culture, and develop a love for their culture and homeland.

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).

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.  

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

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.

The concept of money in Islamic economics is grounded in the understanding that money is not merely a medium of exchange but a trust that must be managed according to the principles of justice, benefit, and ethical conduct. In this perspective, money cannot be treated as a commodity traded solely for profit without supporting real economic activities, making practices such as usury (riba), excessive uncertainty (gharar), and hoarding incompatible with Islamic values due to their potential to create inequality and economic instability. Islamic economics emphasizes that the circulation of money must be connected to the real sector to generate added value and support sustainable economic growth. Furthermore, the management of money aims to promote fairness and social balance through mechanisms such as zakat, infaq, and charity. Thus, the Islamic view of money provides an ethical foundation and practical framework for developing a financial system that is stable, inclusive, and oriented toward societal well-being.

The development of digital technology has driven the  increasing use of e-modules as interactive learning media that support  independent and collaborative learning. The integration of pedagogical approaches and multimedia technology makes e-modules increasingly adaptive and effective in developing higher-order thinking skills. This study aims to map trends in the development and utilization of e-modules through a Systematic Literature Review (SLR)  of Scopus articles published in 2020–2024. From the selection process, 20 articles were analyzed based on their pedagogical approach, as well as the media and digital platforms used. The study results show that pedagogical approaches such as Problem-Based Learning, STEM, SETS, Discovery Learning, and Guided Inquiry have been consistently proven to improve critical thinking skills, learning outcomes, and 21st-century competencies. From a technological perspective, Android and flipbook platforms are the primary choices due to their flexible access and multimedia support such as video, animation, simulations, and interactive quizzes. These findings emphasize the importance of developing systematic, pedagogically-based e-modules supported by interactive multimedia.  Further research is needed to explore the integration of AR/VR, gamification, and artificial intelligence.