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Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Turnover Intention influenced by a combination of individual, organizational, and work environment factors. In this context, psychological theories such as Herzberg's two-factor theory can help understand this dynamic by dividing factors that influence job satisfaction into motivators and hygiene factors. Motivators, such as recognition and achievement, contribute to higher job satisfaction, while hygiene factors, such as working conditions and management policies, play a role in preventing dissatisfaction. This study aims to explore the relationship between job satisfaction, job stress, managerial support, and employee engagement on turnover intention in various sectors. This study uses a quantitative approach with a Likert scale-based survey to collect data, which were analysed using Pearson correlation tests and multiple linear regression. The results showed that job satisfaction and managerial support have a significant negative relationship with turnover intention, while job stress shows a significant positive relationship. In addition, employee engagement through organizational citizenship behaviour (OCB) has been shown to reduce turnover intention even though the level of job satisfaction is low. This study provides practical implications for organizations to design employee retention strategies through stress management, increasing job satisfaction, and managerial support. This study contributes to the enrichment of the literature on human resource management, particularly in understanding the dynamics of turnover intention, and recommends further research with a longitudinal approach to validate the results in other sectors.

Finpay Link, developed by PT Finnet Indonesia, is a unique URL generated by the Finpay Payment Gateway system to facilitate payment transactions via email, SMS, or messaging apps like WhatsApp. Designed to simplify transactions for MSMEs, it aims to contribute significantly to the company’s revenue through increased business transactions. However, since its launch in 2019, Finpay Link has not met the expected revenue targets, prompting the need for new innovations based on the existing product. Given the high adoption of WhatsApp in Indonesia, with 90.9% of social media users active on the platform, this study explores the design and development of a WhatsApp-based application using the design thinking approach. Aimed at MSMEs, this application is intended to drive business transactions and revenue. This qualitative case study employs observation and in-depth interviews for data collection. The study results include the design of new features like payment processing and transaction history tracking. Prototype testing using the System Usability Score (SUS) yielded an 89.5 score, indicating high usability. Positive feedback from users confirmed the value of the payment and transaction tracking innovations. Despite time limitations, this research provides a foundation for future enhancements and can serve as a reference for applying design thinking in business app development.

This ponder points to analyze the application of Esteem Included Charge (VAT) bookkeeping within the setting of its impact on the planning of company budgetary articulations. In an ever-evolving trade environment, assess controls are an important aspect that companies have to be pay consideration to within the preparation of their money related explanations. Particularly, Esteem Included Charge (VAT) is one of the charges that includes a noteworthy affect on the company's budgetary position. This ponder employments auxiliary information investigation strategies including open monetary explanation information from different businesses. This consider distinguishes the affect of the application of Esteem Included Assess (VAT) bookkeeping on viewpoints of planning monetary articulations such as net salary, cash stream, and value. The comes about uncovered that the strategy of applying VAT can have a noteworthy impact on the company's money related position. In expansion, this consider too investigates the affect of VAT usage on charge hones and corporate social commitments. The comes about give a more profound understanding of the degree to which corporate tax assessment hones impact the planning of money related explanations and corporate social duty. In an period of globalization and harmonization of bookkeeping benchmarks, a profound understanding of the application of VAT and its impact on budgetary articulations is critical for partners, counting speculators, controllers, and company administration. This investigate gives profitable bits of knowledge into the significance of Esteem Included Charge (VAT) bookkeeping within the setting of planning budgetary articulations and can help companies in optimizing assess administration and understanding its affect on their money related execution.

The purpose of this study is to analyse the impact of MSMEs on economic growth and e-commerce usage of furniture stores in Krapyak Village, Pasuruan City With the help of a quantitative approach, data was collected by distributing questionnaires to furniture entrepreneurs in the village through WhatsApp groups. The survey aimed to measure the impact of using e-commerce platforms on sales growth, market access, and job creation. The findings show that the use of e-commerce has a significant positive impact on sales volume growth. Sales volume that was previously limited to the domestic market can now reach a wider market both domestically and internationally. In addition, e-commerce will also help increase the number of workers in the furniture industry. However, obstacles that need to be overcome include the lack of skills in using digital platforms and the limited internet infrastructure that is not evenly distributed throughout the villages. In conclusion, the utilisation of e-commerce has opened up greater market opportunities, generated new jobs for Krapyak villagers and boosted the village's economic growth.

This study aims to analyse the trends and best practices of compulsory motor vehicle insurance in various countries as a lesson for Indonesia. The method used is literature observation with the traditional literature review method of articles published in international journals and practices that have been carried out by several selected countries, namely England, Germany, Kenya, India, Japan, the United States, Malaysia, Singapore and Australia. The results of the analysis show findings that most countries implement a compulsory motor vehicle insurance system. This insurance aims to provide financial protection to accident victims and encourage legal compliance among vehicle owners. Although this policy has provided significant benefits, such as reducing the financial burden on victims and more efficient dispute resolution, challenges such as high premiums, the complexity of the claims process, and uninsured vehicles still need to be overcome. The application of digital technology, including blockchain, is expected to increase transparency and efficiency in the claims process. Thus, this article highlights the importance of continuous improvement in the compulsory insurance system to ensure fair and effective protection for all parties involved. Based on these international practices, several recommendations for Indonesia include: strengthening mandatory insurance regulations, implementing technology in the insurance management system, increasing public insurance literacy, and developing policies that anticipate the emergence of autonomous vehicles. This study highlights the importance of learning from international experiences in developing an effective and sustainable compulsory motor vehicle insurance system in Indonesia.

There are two issues studied in this thesis, namely: the management of Village Unit Cooperatives in improving the welfare of members in Lubuk Mandarsah Village, Tebo Regency and the management of Village Unit Cooperatives from a sharia economic perspective. The aim of this research is to determine the management of Village Unit Cooperatives in improving the welfare of members in Lubuk Mandarsah Village, Tebo Regency and to determine the management of Village Unit Cooperatives from a sharia economic perspective. To reveal this problem in depth and comprehensively, researchers used a qualitative approach by collecting data using observation, interviews and documentation. The data analysis technique used is field analysis using an interactive model including data reduction, data display, data verification. From the research results, it can be concluded that: In the management of the Village Unit Cooperative in Lubuk Mandarsah Village, Tebo Regency, 4 (four) cooperative management functions are implemented, namely: planning, organizing, acting, and monitoring. controlling). There are business units such as supermarkets, convenience stores, savings and loans, agricultural production facilities, and the provision of fertilizer which are solutions for the community according to their individual interests. In the management of the Village Unit Cooperative in Lubuk Mandarsah Village, according to an Islamic economic perspective, namely using the principle of shura' (deliberation) in every decision making, and also using the principle of ta'awun (mutual assistance) in the Village Unit Cooperative which has been implemented but equated with the principle of mutual cooperation.

This research explores the impact of digitalization on Micro, Small, and Medium Enterprises (MSMEs) using a systematic literature review (SLR) approach based on the PRISMA method. The data collection process began with the identification of relevant scientific articles using the keywords "digitalization," "MSMEs," and "digital transformation," through leading academic databases, such as Scopus, Google Scholar, and JSTOR. The initial search identified 278 articles, of which 35 met the predetermined inclusion criteria. A thorough analysis of these 35 articles revealed that digitalization plays a pivotal role in fostering innovation within the MSME sector, offering benefits such as enhanced operational efficiency, expanded market access, and strengthened social, economic, and environmental sustainability. However, the implementation of digitalization in MSMEs is encumbered by several challenges, including limited resources, uneven digital infrastructure, and cyber security threats. The study underscores the significance of the government's role in establishing regulatory frameworks, offering financial incentives, and fortifying infrastructure to facilitate the sustainable digital transformation of MSMEs. This research provides strategic insights for policymakers, practitioners, and academics, offering guidance on the successful adoption of digitalization in the MSME sector.

This study aims to analyze the dynamics of working capital, profitability, and capital structure, and their implications for corporate sustainability in the context of effective tax rates. Corporate sustainability has become increasingly important in an era of global competition and stringent regulations. A review of the literature indicates that well-managed working capital can enhance profitability and provide financial flexibility, while an optimal capital structure contributes to the financial stability of the firm. Furthermore, effective tax rates play a crucial role in determining a company's profitability and investment decisions. This research identifies a gap in the existing literature, as few studies integrate these three factors within the framework of sustainability. By employing a comprehensive analytical approach, this study seeks to provide deeper insights into how the dynamics of working capital, profitability, and capital structure interact to support corporate sustainability. The findings are expected to make a significant contribution to financial management practices and sustainable corporate policies.

Focus study This is how forensic audits , internal control , whistleblowing systems , good corporate governance (GCG), and culture organization have an impact on fraud prevention in a organization . Fraud is problem big that can cause loss financial big and destructive reputation company . Research this , based on review comprehensive literature , finding​ that forensic audits are very helpful prevent fraud . Forensic audit use the intended technique For detect fraud . Good internal controls are also important. For build a system that can supervise and manage source Power organization with good , reduce possibility fraud . In addition , the whistleblowing system is considered as tool important For prevent fraud because allows people to report Allegation violation without worry will consequence negative . The study also found that culture strong organization​ can help prevent fraud with create environment work that is moral and transparent . Many studies show that positive culture​ can increase awareness and compliance to policy fraud prevention . As a result , research This suggest that the organization minimize fraud risk with implementing forensic audits , strong internal controls , and a culture of good organization . The result will become more organization​ healthy , transparent and accountable .

ERP software has become an essential tool for managing and organizing vast amounts of data within institutions, especially with the rise of big data concepts. As a relatively new innovation, ERP falls under the umbrella of digital transformations shaping the modern world. These systems, along with their associated applications, offer capabilities that facilitate integration and coordination among departments and processes within organizations. This, in turn, supports better strategic decision-making. Additionally, ERP systems play a crucial role in enhancing production processes and improving customer interaction, provided that the technology and the data it generates are utilized effectively  

Firm value is an overall measure of the economic value of a company that includes asset value, profit-making ability, and future growth potential. This study aims to analyze the effect of capital structure, ownership structure, and company characteristics on firm value with financial performance and earnings management as intervening variables in cement sub-sector manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The research method used is a quantitative method with a secondary data analysis approach obtained from the company's financial statements and annual reports. The results showed that capital structure has a significant negative effect on earnings management and financial performance, but not significant on firm value. Ownership structure is not significant to all variables. Firm characteristics have a significant positive effect on earnings management and firm value. Earnings management has a significant positive effect on firm value, while financial performance has a positive but insignificant relationship. These findings provide practical implications for company management in designing optimal financial strategies to improve company performance and value, as well as for investors in making investment decisions based on relevant financial indicators.

This study aims to determine the effect of tax knowledge and taxpayer awareness on taxpayer compliance in paying Land and Building Tax in Takaplager Village, Nita District. The research method used is primary data in the form of questionnaires distributed to taxpayers registered in Takaplager Village, Nita District. The sampling technique used the slovin formula with the number of questionnaires distributed as many as 88 respondents. The results showed that the variables of tax knowledge and taxpayer awareness had a significant effect on taxpayer compliance in paying land and building tax.

The goals of this study is to assess the expenses associated with the production of goods at Mr. Lamadi's ronggo chicken noodle umkm located on Jl. Manunggal Amd, Patoman, Pangkemiri, Kec. Tulangan, Sidoarjo Regency. This study employs a descriptive qualitative approach, utilizing samples selected based on primary data. The outcome of this study reveal the production cost of goods on chicken noodles for chicken noodle toppings and pentol amounting to Rp. Rp. 9.500, for the retail price of Rp 14.500 then for chicken feet noodles of Rp. Rp. 8.000 for a retail price of Rp. 12.000 and for original chicken noodles Rp. 7,500 with a retail price of Rp. 11,500. In this analysis, there is a price distinction between the COGS calculation and the selling price of chicken noodles at the market price.

This study aims to describe the implementation of the Human Resources Division (HR) in managing administration and employee data at PT Prima Perdana Mandiri Sidoarjo. The HR Division has an important role in maintaining the smooth operation of the company through efficient administrative management and structured employee data management. The employee administration management process includes various activities such as recruitment, performance appraisal, attendance management, and employee development. On the other hand, employee data management is done by utilizing information technology, such as Human Resource Information System (HRIS), to store, process, and secure data effectively. The findings of this research show that the system implemented by PT Prima Perdana Mandiri drives the company's operational efficiency, maintains regulatory compliance, and provides a solid foundation for the company's future strategic planning.

Traditional markets play an important role in the local economy in Indonesia, especially in creating jobs, income distribution, and preserving culture. This study uses a Systematic Literature Review (SLR) approach to analyze literature related to the role of traditional markets in improving the economy of people in Indonesia. Through the analysis of relevant scientific articles, it was found that traditional markets contribute to the informal sector, creating jobs, reducing economic disparities, strengthening social networks, and preserving local traditions and culture. However, challenges such as competition with modern markets and inadequate infrastructure are the main obstacles to the sustainability of traditional markets. This study recommends that revitalizing traditional markets through modernizing facilities, empowering traders, and implementing digital technology should be a policy priority to support inclusive and sustainable local economic development.

The aim of this research is to find out how children's purchasing habits in Mayangan Village, Panggung Rejo District, Pasuruan City are influenced by the family's economic situation and level of education. Many factors, such as parents' education level and family financial situation, can influence children's consumption habits and preferences for products and services. One hundred respondents who were parents and children in Mayangan Village were given questionnaires and survey methodology as part of the quantitative methodology used in this research. Based on the study's findings, children's purchasing habits are strongly influenced by their parents' level of education, and more educated parents often have a greater awareness of the importance of controlling consumption and how it affects children's lifestyles. Children's consumption levels can also be influenced by the economic circumstances of their families; families with higher incomes are more likely to meet their children's consumption needs, while families with lower incomes usually have tighter spending controls. Therefore, it is hoped that the government and society will pay more attention to improving the quality of education and the economic conditions of families in order to create a generation that is wiser in managing consumption and their needs. This research concludes that the two factors, namely the level of parental education and the family's economic conditions, have a significant influence on children's consumer behavior.

The application of Islamic moral values ​​in entrepreneurship, especially the principles of justice, has a significant impact on the sustainability and blessing of the business. This research identifies various important aspects of implementing the principles of justice, including increasing customer loyalty, strengthening business relationships, and creating social harmony. Although there are challenges in implementation, such as market pressures and intense competition, business ethics education and regulatory support can help Muslim entrepreneurs to adhere to Islamic moral principles. The research results show that the application of Islamic morals not only provides economic benefits, but also creates positive social and spiritual impacts, thereby ensuring sustainability and blessings in the long term.

Apple has successfully transformed into one of the leading technology brands in Indonesia, despite facing the challenges of a highly competitive market and relatively high product prices. Apple has successfully become one of the leading technology brands in Indonesia, despite the relatively high price of its products. This study aims to identify the factors that support Apple's success in building a strong brand image and gaining a dominant position in the Indonesian market. The results show that the marketing strategy is effective. Despite the high prices, Apple managed to create an image as a symbol of social status, which drives loyalty and desire to own Apple products in Indonesia. This research provides insights into how Apple manages its branding and marketing strategies to stay relevant and maintain its market share in Indonesia.

The development of digital technology has significantly impacted various economic sectors, including the Islamic financial sector. This article aims to analyze how technology contributes to the growth of Islamic finance in Indonesia. It discusses the role of Islamic fintech in financial inclusion, challenges in implementing technology in Islamic financial systems, and strategic opportunities to strengthen the position of Islamic finance in the digital era. The novelty of this study lies in the integrative analysis of current technologies such as blockchain and AI with regulations and their implementation in the context of Islamic finance in Indonesia, which has not been widely explored in previous literature.