Publication Search

70,857 articles from 624 journals · 1,760 citations tracked

Showing 121-140 of 3,449

Analytics

Yenny Luisa Manongga; Cyntia Marlin; Arnold Tindas

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

This article examines Romans 14:7-9 as a foundational biblical text for the concept of life ownership in New Testament ethics. Using a historical-exegetical and theological-systematic approach, it demonstrates that the passage clearly declares that neither life nor death belongs to the individual believer. Both are to be lived and died “to the Lord,” affirming that Christians are ultimately the possession of Christ as Kyrios. This theocentric view directly challenges the modern secular principle of radical patient autonomy that underpins euthanasia and physician-assisted suicide. The study provides a detailed exegesis of Romans 14:7-9 in its literary and historical context, explores parallel New Testament texts on life ownership, and discusses its ethical implications for contemporary medical practice. It argues that Romans 14:7-9 offers strong biblical grounds for rejecting active euthanasia while supporting compassionate palliative care that honors human dignity until natural death. In the Indonesian context, where euthanasia is legally prohibited, this perspective provides a robust theological foundation for Christian bioethics and public policy. A truly good death, according to the New Testament, is one that occurs in submission to the sovereignty of the risen Lord.

Rodifah Rodifah; Abdurrahim Fadhl; Firda Ulinnuha; Bagus Maulana; Tajudin M.M.

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The results of the study show that pricing strategy contributes dominantly to increasing sales, but the lack of digital promotion causes limited market reach. Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in driving national economic development and providing employment. However, in facing an increasingly competitive market, MSMEs need to implement efficient marketing strategies to ensure sustainability and sustainable growth. This community service activity aims to provide knowledge and assistance to Indonesian Es Teh MSMEs regarding the implementation of flexible marketing strategies, both through digital and traditional channels. The activity took place at the Es Teh Kampung Solo outlet in Kramatwatu Square. The methods used included counseling, training, and assessment of marketing strategy implementation, with a primary focus on optimizing social media as an interactive and competitive digital promotional tool. The results of this activity demonstrated a significant increase in MSMEs' understanding of strategic marketing planning, promotional innovation, and the use of digital platforms to expand market reach. Thus, it is hoped that digital-based marketing strategies can strengthen the competitiveness and sustainability of MSMEs. This activity is expected to contribute to increasing the competitiveness and sales volume of the Kampung Solo Es Teh MSME in a sustainable manner through the implementation of a modern marketing approach that is responsive to technological changes.

Qoniatunnimah Qoniatunnimah; Difa Rose Meilia; Sawaldi Waskito Aji; Anik Widiastuti

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Indonesia’s traditional cuisine faces significant hurdles as shifting consumer preferences increasingly favor modern food options. This trend necessitates innovative approaches to ensure local culinary heritage remains competitive. This study examines the role of sociopreneurship as an innovation strategy at Ingkung Djawa Waroeng Ndesso. Utilizing a descriptive qualitative design, the research gathered insights from the business owner and employees selected via purposive sampling. Data collection involved interviews, observations, and documentation, with validity ensured through source triangulation. The analysis followed the Miles and Huberman model, encompassing data reduction, presentation, and conclusion drawing. Findings reveal that implementing sociopreneurship effectively integrates economic and social objectives by preserving authentic recipes, empowering local communities, and generating employment. Key innovations include diversifying product offerings while maintaining authenticity and leveraging social media for strategic marketing. These results demonstrate that social entrepreneurship serves as a powerful mechanism for enhancing business competitiveness while safeguarding cultural sustainability. The study implies that traditional culinary development can be successfully managed through a sociopreneurial framework, allowing for modern innovation without compromising core cultural values. Consequently, this model offers a sustainable pathway for traditional businesses to thrive amidst the challenges of contemporary market globalization.

Wilda Shilviyah Andiyanti; Fairuz Meita Aurelia

Jurnal Penelitian Manajemen dan Inovasi Riset 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Employee engagement is critical to organizational performance, employee well-being, and long-term sustainability. In hybrid work contexts, generational differences have become increasingly evident, particularly between Generation Y and Generation Z employees. Generation Y tends to emphasize work–life balance, career development, and meaningful collaboration, while Generation Z prioritizes flexibility, job security, digital integration, and the use of technology in the workplace. This study adopts a systematic literature review (SLR) approach by synthesizing findings from various peer-reviewed studies related to employee engagement and hybrid work practices across generations. The review focuses on identifying key factors that influence employee engagement in modern work environments. The results indicate that hybrid work can significantly enhance employee engagement when organizations provide flexibility, autonomy, adequate technological support, professional development opportunities, and fair reward systems. In addition, supportive organizational culture and effective leadership are important in maintaining employee motivation and commitment. However, differences in generational expectations require organizations to implement adaptive managerial strategies, including flexible work policies, personalized communication approaches, and inclusive leadership practices to strengthen employee engagement across different generations in hybrid work settings.

Erinba Setya Azara; Brilliant Jagad Satrio; Angga Arief Sirajuddin; Mochammad Isa Anshori

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The development of Artificial Intelligence (AI) has transformed how business organizations manage operations, process information, and make strategic decisions, thereby creating a need for leadership patterns that are more adaptive, visionary, and responsive to digital transformation. This study aims to explain the concept of AI Leadership in the business context, identify why modern leadership must adapt to the advancement of AI, and analyze the leadership strategies that are relevant for navigating the era of AI-driven business. The study employs a Systematic Literature Review (SLR) approach with a narrative-thematic synthesis of relevant open-access scholarly literature on AI Leadership, digital leadership, human–AI collaboration, business transformation, and AI ethics. The findings show that AI Leadership represents a modern form of leadership that emphasizes not only technological understanding but also the ability of leaders to direct organizational change, foster data-driven decision making, manage collaboration between humans and technology, and implement responsible AI governance. The study also finds that the main strategies required by leaders in the AI era include strengthening digital literacy, developing adaptive managerial capabilities, enhancing human–AI collaboration, and integrating ethical principles into technology implementation. This article contributes conceptually by reinforcing AI Leadership as a leadership framework that is highly relevant to modern organizations and offers practical implications for the development of business leadership in the era of digital transformation.

Hardianta, Rbg Widhi Nugraha Agus Gembong; Wijaya, Michelle

Jurnal Silih Asuh : Teologi dan Misi 2026 LPPM - STT Kadesi Bogor

Penelitian ini mengkaji kisah perjumpaan Yesus dengan pemuda kaya dalam Injil Matius 19:16–30, Injil Markus 10:17–31, dan Injil Lukas 18:18–30 dalam perspektif teologi perdamaian dan keadilan sosial. Latar belakang penelitian ini bertolak dari realitas ketimpangan sosial-ekonomi yang semakin meningkat di era modern, yang ditandai oleh kesenjangan antara kelompok kaya dan miskin serta kemiskinan struktural yang terus berlangsung. Dalam konteks tersebut, kisah Yesus dan pemuda kaya dipahami tidak hanya sebagai ajaran moral mengenai keterikatan terhadap harta, tetapi juga sebagai kritik profetis terhadap struktur sosial-ekonomi yang tidak adil. Penelitian ini menggunakan metode kualitatif dengan pendekatan studi kepustakaan (library research) dan hermeneutika kontekstual. Data primer diperoleh dari teks Alkitab dalam ketiga Injil Sinoptik, sedangkan data sekunder berasal dari buku, jurnal ilmiah, dan literatur teologi yang relevan. Hasil penelitian menunjukkan bahwa konsep shalom dalam teologi perdamaian mencakup keadilan relasional, kesejahteraan sosial, dan solidaritas terhadap kaum marginal. Perintah Yesus kepada pemuda kaya untuk menjual hartanya dan membagikannya kepada orang miskin menunjukkan bahwa iman Kristen tidak dapat dipisahkan dari tanggung jawab sosial. Kekayaan dipahami sebagai stewardship yang harus digunakan demi kesejahteraan bersama. Penelitian ini menegaskan bahwa gereja dipanggil untuk menjadi agen transformasi sosial melalui praksis keadilan, pemberdayaan ekonomi, pendidikan perdamaian, dan solidaritas sosial di tengah masyarakat Indonesia yang plural dan masih menghadapi ketimpangan sosial-ekonomi.

Riny Tri Yuliandita; M.Natsir Nugroho; Nofierni Nofierni

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The premium healthcare industry in urban areas is experiencing increasing competition along with the increase in healthcare facilities and the increasing public demand for fast, comfortable, and quality medical services. In this context, Columbia Asia Pulomas Hospital is implementing an expansion strategy by increasing facility capacity, modernizing services, and adding a Center of Excellence (COE) as a service differentiation. This study aims to analyze customer retention strategies within the Balanced Scorecard (BSC) framework, focusing on the relationship between customer perspectives, internal processes, learning and growth, and their application to the financial perspective. The research method uses a document-based policy and strategy analysis approach, field findings, and a synthesis of Balanced Scorecard theory and patient experience.The analysis shows that customer retention during the expansion phase is influenced not only by clinical quality, but also by the assurance of doctor time in practice, speed of service, physical comfort, and digitization of queues and administration. The addition of a COE has been shown to increase the perception of service value and expand market share through service specialist differentiation. Within the BSC framework, the customer perspective serves as a leading indicator for achieving the financial perspective, where increased patient retention contributes to increased revenue, ROI growth, and long-term financial expectations. The research implications emphasize that strategies for strengthening human resources, modernizing internal processes, and service innovation are important foundations in ensuring successful hospital expansion and enhancing competitive advantage.

Rasmianisa Rasmianisa; Weni Anggraeni; Rianti Siti A. Vania; Enny Diah Astuti

Jurnal Mahasiswa Kreatif 2026 International Forum of Researchers and Lecturers

The development of information technology in the era of globalization has significantly transformed communication patterns in modern society, particularly through the emergence of social media. Social media functions not only as a communication tool but also influences ways of thinking, social interaction, and relationship building. This study aims to examine the impact of social media on changes in communication patterns, identify challenges related to the digital divide, and propose solutions to address the negative effects of social media. The method used is a descriptive approach through literature review and analysis of social phenomena related to social media usage. The discussion indicates that social media accelerates information dissemination, expands communication spaces, and increases public participation. However, it also presents challenges such as the spread of misinformation, reduced quality of face-to-face interactions, digital addiction, and disparities in access to technology and digital literacy. Therefore, strengthening digital literacy, promoting ethical communication, enhancing the roles of families and governments, and encouraging self-regulation among users are essential to ensure that social media contributes positively to modern social life.

Erinaldi, Erinaldi; Angelina Ramadhani; Murni Murni; Mutia Rahmah Sari; Ulfa Muti’ah

Studi Administrasi Publik dan ilmu Komunikasi 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

Digital transformation in public administration has become one of the strategic agendas in modern bureaucratic reform to improve the effectiveness, efficiency, transparency, and quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. This study uses a qualitative method with a comparative study approach and is supported by library research through secondary data collection from scientific journals, international agency reports, government policy documents, and relevant previous research. The data analysis technique uses descriptive-comparative analysis with the theoretical approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The results of the study show that South Korea has succeeded in developing an integrated digital government because it is supported by consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable distribution of digital infrastructure. In contrast, Indonesia is still in the transition stage from e-government to digital government and faces various obstacles such as fragmentation of inter-agency systems, low data interoperability, inequality in digital infrastructure, limited ASN competency, and bureaucratic resistance to change. Based on the Digital Era Governance theory, South Korea has successfully implemented the principles of reintegration, needs-based holism, and digitization of changes, while Indonesia remains suboptimal in terms of bureaucratic integration and services based on public needs. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than simply by technology adoption. Therefore, Indonesia needs to prioritize digital transformation as a comprehensive national reform agenda to create a modern, responsive, and service-oriented government.

Tazakka Pribadi, Fadhil; Intan Surya Saputra, Dhanar

Saturnus: Jurnal Teknologi dan Sistem Informasi 2026 Asosiasi Riset Teknik Elektro dan Informatika Indonesia

Libraries play a crucial role in broadening the public's knowledge horizons by improving literacy skills. However, the reality at the Samaturu Library in Jambu Malea Village shows that manual management still dominates, leading to various administrative obstacles such as data irregularities, the risk of losing important information, and inefficiencies in tracking daily activities. This condition demands digital transformation to optimize public services at the village level comprehensively and sustainably. This research focuses on the development of a web-based library information system specifically designed to modernize administrative processes to be more systematic, fast, and organized. Built using the PHP programming language and MySQL database, this platform offers an intuitive interface for both staff and members. Its superior features include book data management, membership, activity agendas, announcements, and digitizing the borrowing and return process. Furthermore, the system is capable of automatically generating periodic reports to facilitate library performance evaluation. Based on the results of comprehensive testing using the Black Box Testing method, all system functionality was proven to operate optimally according to the required specifications. Direct user trials also showed very positive responses regarding aspects of ease of navigation and operational time efficiency. The implementation of this system is expected to improve the effectiveness of internal management, accelerate the quality of services to library users, and become a major catalyst in realizing superior digital literacy governance in rural areas.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Fitriah Fitriah; Yanto Nius Gulo

Jurnal Pengabdian dan Keberlanjutan Masyarakat 2026 Lembaga Pengembangan Kinerja Dosen

The transformation of payment systems from cash to digital through the Quick Response Code Indonesian Standard (QRIS) is part of financial transaction modernization in Indonesia. This transformation has begun among Micro, Small, and Medium Enterprises (MSMEs) in the Baduy community, particularly in Baduy Luar, which has higher interaction with external communities. However, the adoption of digital payment systems has not been fully supported by adequate financial management capabilities. This community service activity aims to identify the transformation process of payment systems and describe the financial literacy conditions of Baduy MSMEs. The method used is a descriptive qualitative approach through in-depth interviews and field observations. The results show that some MSMEs have adopted QRIS through Bank BRI as an alternative payment method alongside cash and have utilized social media such as TikTok Live and Instagram for product marketing. The main sources of income include handicrafts, traditional clothing, accessories, and food products. However, financial management practices remain simple and lack systematic recording. This indicates improved financial inclusion but not yet accompanied by adequate financial behavior. Therefore, strengthening financial literacy is essential to support sustainable financial modernization in the Baduy community.

Humaira Humaira; Mauliza Mauliza; Noviana Zara

JURNAL ILMIAH KESEHATAN MASYARAKAT DAN SOSIAL 2026 CV. ALIM'SPUBLISHING

The increasing complexity of competition in the healthcare industry requires hospitals to adopt adaptive and strategic management practices to enhance organizational competitiveness. This study aims to analyze the role of strategic management in improving hospital competitiveness through a Systematic Literature Review (SLR) approach. A total of 41 national and international scientific articles published between 2014 and 2025 were reviewed, sourced from Scopus, Web of Science, Google Scholar, and Sinta databases, following the PRISMA guidelines for literature selection. The synthesis of findings indicates that strategic management plays a significant role in strengthening hospital competitiveness through clear strategy formulation, consistent implementation, and continuous performance evaluation. Key factors contributing to competitive advantage include strategic leadership, adaptive organizational culture, effective human resource management, utilization of information technology, and integration between strategic planning and operational processes. The results emphasize that hospitals implementing strategic management comprehensively are better equipped to respond to environmental dynamics, improve service quality, and sustain competitive advantage in the long term. This study highlights the importance of strategic management as a foundational element in modern hospital governance and provides a conceptual basis for future empirical research in healthcare management.

Melki Solon; Yap Hok Gi; Anderson Daniel Sudarto

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Entering the third decade of the 21st century, the church faces the urgency of redefining its existence amidst the shift to a digital ecosystem. This research aims to analyze the synergy between church management and transformational leadership toward the effectiveness of leader multiplication in the Digital 4.0 era. Using a qualitative method with a descriptive-analytical approach through library research, this study explores the integration of modern management theories and theological principles. The findings indicate that church management serves as a vital infrastructure providing operational stability, while transformational leadership acts as a catalyst for innovation and behavioral change in facing VUCA (Volatility, Uncertainty, Complexity, and Ambiguity) conditions. The synergy between these two elements creates a “Digital Shepherding” model, where the digital space is transformed into a theological medium for character formation and spiritual transmission. The study concludes that the effectiveness of leader multiplication is determined by a shift from person-centered leadership to a system-inspired approach that integrates digital capabilities with biblical integrity. Strategic implications suggest that churches must adopt a digital mindset and establish digital leadership laboratories to ensure the sustainability of their mission among Generation Z.

Ragil Pangestu; Irfan Swanto Yusni; Syafrizal Aziz; Hudaidah; Risa Marta Yati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The study of Islamic manuscripts contributes to understanding the development of thought, values, and social practices in Muslim communities, especially when texts are viewed as cultural artifacts. This research examines the Eid al-Adha sermon manuscript from the private collection of Mgs. Muhammad Jufri using a philological approach combined with value and da'wah analysis. The method is qualitative, applying philological stages such as inventory, description, transliteration, and textual criticism to produce a reliable text edition close to the original form. The analysis is strengthened by hermeneutics and da'wah studies to interpret meanings, values, and messages contextually. The findings show that the manuscript has a structured sermon format consisting of opening, main content, and closing, with strong rhetorical and religious functions. The text contains core values such as tawhid, obedience, sacrifice, social solidarity, and morality, as well as da'wah messages emphasizing piety, qurban practice, ukhuwah, and social awareness. Although limited by the absence of data regarding authorship and transcription time, the manuscript remains relevant as a source of Islamic values. This study shows that combining philology with interpretive approaches can enrich textual meaning and support Islamic studies development in contemporary society and strengthening cultural understanding among modern Muslim communities today worldwide context.

Haif, Abu; Sabari Sabari; Zulfikar Ghazali

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Islamization in Sambas, West Kalimantan, represents a historical and evolving process influenced by trade routes, the political dynamics of local kingdoms, and the transmission of Islamic knowledge through networks of scholars and local intellectuals. This process extended beyond the mere dissemination of religious teachings, encompassing significant social, cultural, and educational transformations within the community. A central figure in this Islamization process was Muhammad Basiuni Imran (1885–1976), the Maharaja Imam of the Sambas Sultanate, who played a pivotal role in reforming Islamic education and strengthening religious understanding among the local population. This article employs a historical-qualitative approach and library research to trace the trajectory of Islamization in Sambas while analyzing Basiuni Imran’s contributions within the socio-cultural context of the region. The findings reveal that Basiuni Imran’s thought reinforced Islamization through the modernization of Islamic education, the integration of Sharia with local customs, and the establishment of adaptive religious structures, thereby significantly shaping the religious life of the Sambas community from the colonial period to the early years of Indonesia’s independence.

Janti Sudono; Tjang, Yanto Sandy; Laurentius Prasetyo; Mayong Andreas Acin

jurnal Riset Rumpun Agama dan Filsafat 2026 Pusat Riset dan Inovasi Nasional

Social change in the context of liquid modernity has significantly influenced how people understand interpersonal relationships, love, and commitment. Contemporary relationships tend to be flexible, temporary, and oriented towards the fulfillment of subjective needs, making loyalty and long-term commitment often viewed as a threat to personal autonomy. Based on Zygmunt Bauman's analysis of liquid modernity and liquid love, this study examines the crisis of modern relationships as an anthropological and theological crisis of meaning. Specifically, the study focuses on the Nota Doktrinal Una Caro as the Catholic Church's theological response to these relational dynamics. Using a library research method with a qualitative and analytical-hermeneutical approach, this study interprets magisterial texts in critical dialogue with the sociological theory of liquid modernity. The research findings show that the Nota Doktrinal Una Caro offers an integrated anthropological-theological vision by affirming Catholic marriage as a permanent, monogamous, and indissoluble communion of life and love. Fidelity is understood as the highest actualization of freedom, while sexuality is seen as an expression of total self-giving, offering an alternative to the fragmentation of modern relationships. The study also emphasizes the importance of a dialogical and formative approach in family counseling.

Raffa Shalsabila; Evy Nurmiati

WISSEN : Jurnal Ilmu Sosial dan Humaniora 2026 Asosiasi Peneliti Dan Pengajar Ilmu Sosial Indonesia

The dominance of digital technology in contemporary society has led to a shift in human values. Technology no longer serves merely as a tool but has evolved into a crucial system shaping interaction, communication, and behavior. This study uses qualitative methods to examine how digital technology influences human values in modern society. For this purpose, a literature review was carried out, incorporating thematic analysis of relevant sources. According to this study, the prevalence of digital technology has significantly transformed many aspects of social life. This includes the transition from a user-centered paradigm to a more automated system-centered paradigm; the conversion of human identity into data representation in digital systems; as well as the move from in-person to online communication within social exchanges. These effects undermine the quality of social relationships, reduce empathy and interpersonal interaction, increase dependence on technology, and lead to dehumanization. Furthermore, changes in information perception have the potential to improve digital literacy but simultaneously reduce the quality of critical public reflection. Nevertheless, digital technology continues to offer advantages such as easier access to information and productivity gains. Therefore, strategic efforts are needed to improve user-centered technology, digital skills, and adaptable regulations.

Natasya Sara Apriza Siahaan; Shelly Marcella Mendrofa; Naufal Rizki; Dimas Hidayat; Esi Emilia +2 more

Jurnal Ilmu Kesehatan dan Gizi 2026 Pusat Riset dan Inovasi Nasional

This study aims to examine the gastronomy of the traditional culinary dish Ayam Napinadar as part of Batak cultural identity, covering aspects of history, ingredients, processing techniques, cultural values, and preservation challenges. The background of this research is based on the importance of maintaining the sustainability of traditional cuisine amid modernization and changes in consumption patterns. The method used is a qualitative approach through in-depth interviews with three informants, namely an MSME (Micro, Small, and Medium Eterprises) practitioner, a traditional leader, and a consumer. The results show that Ayam Napinadar has a unique characteristic in the use of andaliman and blood (gota) as its distinctive flavor. Traditionally, the cooking process involves grilling over firewood to produce a characteristic smoky aroma, although it has now shifted to more practical methods without altering the original recipe. From a cultural perspective, Ayam Napinadar holds symbolic meaning as an expression of prayers, blessings, and joy in various Batak traditional ceremonies. However, there are challenges in its preservation, such as the declining participation of younger generations in traditional activities and the increasing influence of modern foods. In conclusion, Ayam Napinadar functions not only as food but also as a medium for preserving cultural values and ethnic identity. This study provides benefits as a basis for developing gastronomic tourism and strategies for preserving traditional cuisine through education, collaboration, and the use of modern promotional media.

Made Riska Putri Astiyanti; Luh Putu Meri Saptiani; Dwi Suci Jayanti Nirmala; I Wayan Agus Parta Wijaya

Akuntansi dan Ekonomi Pajak: Perspektif Global 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid evolution of digital technologies has fundamentally reshaped tax administration systems, particularly for Micro, Small, and Medium Enterprises (MSMEs), which constitute a critical driver of economic development yet continue to demonstrate suboptimal levels of tax compliance. This study aims to critically examine the role of Application Programming Interface (API)-based tax automation in enhancing MSME tax compliance through a systematic narrative literature review approach. Employing a qualitative design, this study synthesizes recent scholarly works published within the last five years to identify patterns, relationships, and emerging trends in digital taxation practices. The findings indicate that API-based automation significantly improves administrative efficiency, minimizes human error, and facilitates real-time data integration between taxpayer systems and tax authorities. Moreover, such integration enhances transparency and reduces compliance costs, thereby fostering voluntary compliance behavior among MSMEs. Nevertheless, the effectiveness of this technological intervention is contingent upon several structural and behavioral factors, including digital literacy, technological readiness, and the availability of reliable digital infrastructure. Persistent disparities in these areas may constrain the scalability and inclusiveness of API implementation. This study underscores that API-based tax automation represents a transformative policy instrument in modernizing tax administration systems, provided it is supported by coherent regulatory frameworks, capacity-building initiatives, and equitable infrastructure development. The findings contribute to the broader discourse on digital taxation by offering a conceptual foundation for developing adaptive and sustainable compliance strategies in the era of economic digitalization