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This study investigates the decoupling phenomenon between ESG (Environmental, Social, and Governance) sustainability reporting and communal Tri Hita Karana (THK) sustainability practices in a Rural Bank in Bali. Through Ethnographic Content Analysis (ECA) of official documents from BPR Luhur Damai covering 2023–2025, this study identifies that the Sustainability Report (SR), prepared strictly according to Financial Services Authority Regulation (POJK) 51/2017, does not incorporate substantial THK practices, namely banten (ceremonial offerings) Rp131.6 million, dana punia (religious donations) Rp8.5 million, and monthly banjar (communal community unit) contributions, producing a Hindu religious expenditure to formal Social and Environmental Responsibility (SER) ratio of 10:1. Drawing on the Institutional Logics perspective, this study identifies four decoupling mechanisms: (1) cognitive, namely THK as taken-for-granted, not perceived as “sustainability”; (2) administrative, namely departmental silos between Compliance and General Affairs; (3) template, namely POJK 51/2017 provides no space for local wisdom; and (4) capacity, namely limited Human Resources (HR) and institutional capacity. These findings lead to the concept of “invisible sustainability,” that is, real sustainability contributions that are invisible to conventional reporting frameworks, and “cultural accounting gap,” that is, the absence of accounting categories for local cultural-religious contributions. The theoretical contribution is demonstrating that decoupling in Global South contexts is not merely symbolic compliance but results from structural misalignment between transnational and communal logics that renders local sustainability contributions institutionally invisible.

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

State finances rely heavily on tax revenues, yet tax avoidance remains a persistent obstacle that can reduce government income. This practice is commonly associated with internal corporate conditions. Therefore, this research examines how profitability, leverage, firm size, and capital intensity relate to tax avoidance behavior. Employing a descriptive design with a Systematic Literature Review (SLR), the study evaluates ten empirical articles published between 2021 and 2025 in Sinta and Scopus indexed journals. The analysis indicates that the influence of these internal factors varies across studies. Profitability and leverage demonstrate contradictory effects, as strong earnings and higher debt may stimulate aggressive tax planning through tax shields, but may also restrain avoidance to preserve corporate image. Firm size likewise presents inconsistent results due to regulatory and public attention. In contrast, capital intensity generally shows minimal influence because investments in fixed assets are directed toward operational efficiency. These findings provide valuable considerations for policymakers to strengthen tax deduction regulations and encourage responsible corporate tax compliance.

This study seeks to investigate the role of Fear of Missing Out (FOMO) and financial technology (fintech) in influencing Generation Z's investment decisions through a literature review approach. The rapid advancement of digital technology and the growing use of social media have transformed the financial behavior of young people, such that investment decisions are no longer solely based on rationality but are also shaped by psychological factors. The method used in this study is a literature review, which involves analyzing scientific articles indexed at both national and international levels published between 2021 and 2025. The findings indicate that FOMO can enhance investment participation, yet it also risks prompting impulsive and less rational decision-making. On the other hand, fintech contributes by simplifying access to financial services, improving transaction efficiency, and expanding financial inclusion. Nevertheless, real-time features on fintech platforms may amplify users' emotional responses, thereby magnifying the impact of FOMO. Accordingly, this research underscores the importance of financial literacy and prudent technology use to foster more rational investment decisions among Generation Z.

The research approach used in this study is qualitative descriptive, aiming to provide a clear and systematic description of the existing conditions related to village financial management. This research was conducted in Serba Jadi Village, Sunggal Subdistrict, Deli Serdang Regency, as a case study to understand the implementation of financial management at the village level. The type of data used in this study is secondary data obtained from official village documents, reports, and other relevant administrative records. Data collection techniques include observation and documentation, which were carried out to ensure the accuracy and completeness of the information analyzed. The data analysis technique employed is descriptive research, which functions as a systematic method of thinking or review to describe, interpret, and present conditions that occurred during the research period. The analysis focuses on assessing financial performance using efficiency and effectiveness indicators. The results of the study indicate that the Efficiency Ratio shows the financial management of Serba Jadi Village falls into the category of inefficient, reflecting the imbalance between costs incurred and outputs achieved. Meanwhile, the Effectiveness Ratio demonstrates that the financial management of Serba Jadi Village is categorized as effective, indicating that revenue targets and planned objectives were generally achieved despite efficiency limitations.

Financial literacy plays an important role in supporting the ability of Micro, Small, and Medium Enterprises to adapt to the development of digital payments in Indonesia. The increasing use of QRIS, e-wallets, mobile banking, and technology-based payment services requires MSME actors to understand the benefits, risks, and proper use of digital financial services. This study aims to examine the role of financial literacy in the use of digital payments among MSMEs in Indonesia, including supporting factors, obstacles, and implications for strengthening MSME digitalization. This research uses a descriptive qualitative approach with a systematic literature study method. The data were obtained from 13 scientific articles indexed in nationally accredited journals at least Sinta 4, published between 2021 and 2026, and supported by official documents from relevant authorities. The findings show that financial literacy plays a role in increasing the readiness, trust, and decisions of MSME actors to use digital payments. However, low financial literacy, perceived risk, limited infrastructure, and conventional transaction habits remain obstacles to digital payment adoption. The implications of this study indicate the need for inclusive digital financial education, continuous assistance, and collaboration among the government, regulators, financial institutions, and fintech providers in strengthening the digital transformation of MSMEs.

This research seeks to analyze how balancing funds and Regional Original Revenue (PAD) contribute to regional financial performance through a literature review approach. The study is motivated by inconsistencies in prior findings as well as the crucial role of these two revenue components in strengthening the fiscal autonomy of local governments. The method applied involves a review of relevant academic studies published between 2022 and 2025, which were sourced from Google Scholar. The findings suggest that balancing funds are able to support improvements in financial performance when managed effectively, although their use may also lead to a higher level of dependence on the central government. In contrast, PAD generally shows a positive relationship with financial performance, as it represents a region’s capacity to generate and manage its own revenue, even though several studies report that its influence is not always statistically significant.Overall, this study highlights the need for optimizing PAD management alongside ensuring that balancing funds are allocated in an efficient and transparent manner, in order to achieve sustainable improvements in regional financial performance.

The development of e-commerce and digital financial services has changed consumer behavior, particularly among Generation Z. One emerging innovation is the Paylater service, which offers convenience and flexibility in transactions. While providing easy access, the use of Paylater also has the potential to increase consumer behavior and impulsive purchases. This study aims to analyze the role of financial literacy and lifestyle in the use of Paylater services among Generation Z through the Systematic Literature Review (SLR) method. A total of ten scientific articles published in the last five years were analyzed to examine the relationship between financial literacy, lifestyle, and Paylater usage behavior. The results show that financial literacy has an inconsistent influence and tends to act as a controlling factor, while a consumptive and hedonistic lifestyle is the dominant factor driving Paylater use. In addition, behavioral factors such as impulsive purchases and technological convenience also strengthen the tendency to use these services. This study concludes that increasing financial literacy balanced with controlling a consumptive lifestyle is very influential in encouraging the wise and sustainable use of Paylater.

This study aims to examine the role of internal control and whistleblowing system in fraud prevention through a literature review appoarch. The background of this study is based on the persistenly high incidence of fraud cases that arise due to the suboptimal monitoring system and minimal compliance with applicable regulations in the organizations. Technique used is a literature review by examining varios relevant previous studies published between 2021-2025, obtained from google scholar. The result of the review indicate a significant correlation between internal control and whisteblowing system in efforts to prevent fraud in organizations in Indonesia. Internal control has a positive effect on fraud prevention efforts. Meanwhile, the whistleblowing system serves as a secure reporting mechanism, although several previuos studies show inconsistent result regarding its influence. The implication of this study highlights the importance of implementing effective internal control supported by an optimal whistleblowing system to enhance fraud prevention efforts within an organization.

This study aims to analyze the interrelationship between profitability, capital structure, firm size, and tax avoidance. It employs a descriptive analysis method combined with a literature review approach. The study draws upon various prior empirical studies indexed in Sinta 2 and Scopus Q2 from the period 2021–2024, as well as relevant secondary data sources. This approach is intended to provide a comprehensive understanding of the factors influencing firms’ propensity to engage in tax avoidance practices. The results of the literature review indicate that there is a relationship between firms’ tendency to engage in tax avoidance and profitability, capital structure, and firm size. Higher profitability leads to increased tax burdens, thereby encouraging management to implement tax planning strategies in an effort to reduce the tax liabilities that must be settled. Furthermore, firms with higher proportions of debt and equity tend to have greater flexibility in managing their financial policies, which may influence their tax strategies. In addition, larger firms typically possess greater resources and broader access to professional expertise, enabling them to better identify and exploit opportunities for tax avoidance in order to maintain cash flow stability. It is expected that this study will contribute theoretically to the development of the literature on taxation and corporate finance. Moreover, the findings are anticipated to serve as a consideration for regulators in formulating more effective tax supervision policies.

This study aims to analyze the role of financial factors in encouraging corporate tax aggressiveness using a literature review approach. Taxes are a major source of government revenue, making tax aggressiveness an important issue in accounting and taxation research. This study applies the Systematic Literature review (SLR) method by examining previous studies related to leverage, capital intensity, and profitability in influencing tax aggressiveness. Data were obtained from scientific articles indexed in academic databases such as Sinta 2 and Scopus published between 2020 and 2024. The results show that leverage in several studies has a positive effect on tax aggressiveness because interest expenses can reduce taxable income. Capital intensity shows mixed findings, including positive, negative, and insignificant effects on tax aggressiveness. Profitability also presents inconsistent results across studies. Overall, financial factors have varying roles in influencing corporate tax aggressiveness, and factors such as leverage, capital intensity, and profitability play a very important role in determining how much a company engages in tax avoidance practices.

This study aims to analyze the implementation of corporate income tax (PPh) planning strategies at PT Anggada Indo Asia in order to achieve tax burden efficiency. The research uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation. The results show that the company has not fully implemented tax planning in accordance with tax regulations, as evidenced by fiscal corrections on several expense items that do not comply with tax rules. Based on these findings, the recommended tax planning strategies include improving compliance with tax regulations, preparing more comprehensive documentation, and transferring non-deductible expenses to forms that are fiscally recognized. With the implementation of this strategy, the company successfully saved tax expenses amounting to IDR 2,816,430, which equates to a 2.4% efficiency from the total tax liability. This result demonstrates that effective tax planning can be a legitimate tool to reduce tax burdens while also improving the efficiency of the company’s financial management. Therefore, applying good tax planning strategies not only contributes to tax savings but also helps the company achieve more optimal financial management in compliance with applicable tax regulations.

This article aims to analyze the implementation of tax planning by CV. Sukses Mitra Sejahtera in reducing Corporate Income Tax liabilities. The research employs communication and observation methods, with data collected through interviews, company documentation, literature study, and online information searching. The collected data were then analyzed using a qualitative descriptive approach, focusing on the processing of commercial and fiscal financial reports. The findings indicate that the company has not fully implemented tax planning optimally. However, the existing tax planning strategy has shown positive results, with a tax burden saving of IDR 3,994,865 or approximately 5.05% of the total income tax payable. These results demonstrate that, although not fully effective, tax planning can significantly contribute to reducing the company's tax burden. Therefore, tax planning proves to be an essential tool in enhancing the efficiency of tax liabilities, which can help companies achieve better and more sustainable financial management. This study provides valuable insights for other companies in implementing tax planning to maximize their tax savings.

This study aims to examine the effect of liquidity, company growth, and company size on firm value, with profitability as a mediating variable. These three independent variables are seen as internal factors that, theoretically, can influence firm value, both directly and indirectly through financial performance. This study employs a quantitative approach, using multiple linear regression analysis, path analysis, and Sobel tests to examine the mediation effect. The results show that liquidity has a significant effect on profitability, while growth and company size do not have a significant impact. Furthermore, the findings indicate that liquidity, growth, and company size do not directly affect firm value. However, profitability was found to significantly influence firm value and can mediate the relationship between liquidity and firm value. In contrast, profitability does not mediate the effect of growth or company size on firm value. These findings contribute to understanding the importance of profitability as a factor influencing firm value and provide insights into how internal company factors affect financial performance and firm value.

This study aims to examine the implementation of tax planning for Corporate Income Tax at CV Wira Arya Sejahtera to legally reduce the tax burden in accordance with tax regulations. The approach used is a descriptive qualitative with a case study method. The data analyzed comes from the financial statements and Annual Tax Returns (SPT) of CV Wira Arya Sejahtera in 2023. The results of the analysis show that the implemented tax planning strategy is able to reduce the amount of Taxable Income (PKP), so that the amount of PPh payable can be reduced from Rp 200,119,828 to Rp 182,731,896. Thus, the company succeeded in achieving tax efficiency of Rp 17,387,933. The implementation of tax planning has a positive impact on tax efficiency and helps improve the company's financial condition. This shows that good tax planning can help companies optimize their tax obligations, increase cash flow, and create long-term benefits for the sustainability of their operations.

This study explores how Generation Z constructs work values and meaning in modern organizations shaped by digitalization and social transformation. Using a qualitative phenomenological approach under a social constructivist paradigm, the research investigates the lived experiences of young professionals in the digital, creative, and startup sectors. Data were collected through in-depth interviews and non-participant observation and analyzed using thematic analysis (Braun & Clarke, 2006; Moustakas, 1994). Findings show that Generation Z defines work through three interrelated dimensions: (1) intrinsic motivation grounded in personal purpose and self-expression, (2) redefined productivity emphasizing creativity and emotional balance rather than quantitative output, and (3) job satisfaction derived from inclusive culture and adaptive leadership. These results support Self-Determination Theory (Deci & Ryan, 2000) and Social Constructionism (Berger & Luckmann, 1966), showing that work meaning is socially constructed rather than objectively given. Overall, the study concludes that for Generation Z, work represents not merely economic activity but a medium for identity, contribution, and personal growth, urging organizations to embrace meaning-centered and value-driven leadership to enhance engagement and fulfillment.

This research aims to formulate a strategy to enhance the competitiveness and sustainability of SMEs in East Java, supporting their independence. Using a descriptive qualitative method, data collection involved observation, interviews, and documentation. Key informants included SME actors, relevant agency officials, representatives from SME Banks in East Java, and academics. The analysis revealed that the strategy for enhancing competitiveness focuses on adopting digital marketing, product and process innovation, and strengthening partnerships with government, financial institutions, and large companies to expand market access and resources. Sustainability is supported by effective financial management, compliance with legal requirements, and potential circular economy practices for resource efficiency. The strategy for independence emphasizes entrepreneurship training, mentoring, easier access to capital, and facilitating business matching and exhibitions for market expansion. The government and supporting institutions play a vital role in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence is synergistic: increasing competitiveness enhances sustainability, which in turn stabilizes the business environment. Independence allows SMEs to be proactive in achieving both competitiveness and sustainability. With sustained support, East Java's SMEs have significant growth potential, contributing to the economy, but policies, empowerment programs, and resource access facilitation will be crucial to realizing their full potential.

The purpose of this research is to formulate a model for the Strategy to Enhance Competitiveness and Sustainability of SMEs in Supporting Independence in East Java. The research method is descriptive qualitative. Data collection techniques include observation, interviews, and documentation. Data analysis techniques use 1) Data reduction, 2) Data display, 3) Data triangulation, 4) Data verification. The informant determination technique uses indepth interviews with key informants such as SME actors, relevant agency officials, representatives from East Java's SME Banks, and academics. The results of data analysis and literature review indicate that the Strategy to Enhance Competitiveness of SMEs in East Java focuses on the adoption of digital marketing (utilization of social media, marketplaces, and e-commerce), product and process innovation (development of unique and quality products, production efficiency), as well as strengthening partnerships and collaborations with various parties (government, financial institutions, large companies) to expand market access and resources. The strategy for enhancing the sustainability of MSMEs in East Java heavily relies on prudent financial management practices (cash flow management, access to affordable financing such as Prokesra and Dagulir), compliance with legal and certification requirements (PIRT, halal, BPOM), as well as the potential implementation of circular economy concepts for resource efficiency and waste reduction. The strategy supporting the independence of MSMEs in East Java focuses on a comprehensive empowerment program, including entrepreneurship training and intensive mentoring for capacity building, ease of access to capital, and facilitation of business matching and exhibitions/bazaars for network and market expansion. The active role of the government and supporting institutions is crucial in creating a conducive ecosystem. The relationship between competitiveness, sustainability, and independence of SMEs is synergistic and mutually reinforcing. Increasing competitiveness directly contributes to economic sustainability. Sustainability creates stability that allows SMEs to continue innovating and enhancing their competitiveness. Meanwhile, independence empowers SMEs to be proactive in achieving competitiveness and sustainability, with the ability to make strategic decisions and adapt to changes. Overall, SMEs in East Java have great potential to continue growing and contributing to the economy. However, sustained support through appropriate policies, relevant empowerment programs, and facilitation of access to essential resources will be key to realizing SMEs that are not only competitive and sustainable but also fully independent.