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Taxpayer compliance is a crucial factor in optimizing state revenue to support national development financing independently. This study aims to analyze the dynamics of taxpayer compliance in Indonesia by examining two main aspects: individual awareness and the effectiveness of the tax system. The method used is a descriptive qualitative approach with a literature review of various national journals from the last five years. The findings indicate that taxpayer compliance is influenced not only by internal factors such as knowledge, awareness, and tax morale but also by external factors such as tax service quality, system digitalization, and regulatory complexity. Tax reforms and the implementation of digital systems such as e-filing and e-billing have been proven to significantly increase taxpayer compliance through ease of access and reporting efficiency. However, real challenges remain, such as low community tax literacy and perceptions of unfairness regarding the management of tax funds by the government. Therefore, a strong synergy is needed between increasing public awareness through continuous education and improving the taxation system to create sustainable and optimal compliance. Improving transparency and accountability in the management of tax funds is a strategic step to strengthen public trust in tax authorities in Indonesia.

This study examines the strategic role of Integrated Reporting (IR) in shaping investor perceptions in emerging markets, where transparency is essential for investment decision-making amid complex and volatile conditions. Using the Systematic Literature Review (SLR) method with the PRISMA framework, this study ensured objective source selection and rigorous article screening. A total of 119 articles were identified from Scopus and Google Scholar using the keywords “Integrated Reporting,” “Investor Perception,” and “Emerging Markets.” After applying inclusion criteria, 29 relevant articles were selected for analysis. The findings indicate that IR plays a significant role in building positive investor perceptions by reducing information asymmetry, enhancing reporting transparency, and improving the disclosure quality of non-financial information. Investors in emerging markets generally respond positively to IR implementation, particularly when supported by strong corporate governance and clear regulatory frameworks. However, the relationship between IR and investor perception varies across contexts due to differences in institutional environments, regulatory systems, and capital market maturity. This study contributes by mapping IR dynamics in emerging markets and identifying conceptual gaps and implementation challenges for future research and policymaking.

Butgeting is an important instrument in managing retail businesses such as Toko Harapan Teknik Boyolali, as it functions as a tool for planning, control, and evaluation of company performance. Budget effectiveness is influenced by both internal and external factors of the organization. This study aims to analyze the effect of company performance and environmental uncertainty on budget effectiveness at Toko Harapan Teknik Boyolali. This research employs a qualitative approach using a library research method by reviewing and synthesizing information from various sources, including books, scientific journals, and previous studies. The results indicate that company performance has a positive effect on budget effectiveness, as good performance supports more realistic and accurate budget preparation. In addition, environmental uncertainty, such as changes in market conditions, business competition, demand fluctuations, and economic dynamics, can hinder budget effectiviness. Simultaneously company performance and environmental uncertainty influence the success of budgeting. Therefore, companies need to improve performance and implement flexible and adaptive budgeting systems to address environmental uncertainty.

This study examines the integration of technology in the process of Human Resource (HR) transformation through the perspective of employee data analytics as a strategic approach to modern HR management. The primary focus of the study is to analyze the impact of the simultaneous integration of digital HR systems and organizational digital transformation on improving the efficiency of HR functions, with organizational agility positioned as a moderating variable that strengthens this relationship. In addition, the study explores the potential optimization of Artificial Intelligence (AI) technologies and predictive analytics methods, such as Bayesian Optimization, in predicting workforce dynamics, including employee attrition risk and competency development needs, while also bridging the analytical skills gap among HR practitioners. The research method employed is a systematic literature review of relevant scientific publications from 2021 to 2025, selecting sources that address digital HR transformation, HR analytics, and the application of AI in organizational contexts. The findings indicate that digital HR systems have a strong and significant effect on enhancing operational efficiency and the quality of HR decision-making, and this effect becomes more optimal when supported by a high level of organizational agility. Furthermore, AI and predictive analytics are proven to generate more accurate predictions and simplify technical complexity, making them easier for HR practitioners to adopt. This study concludes that the success of HR transformation requires a holistic approach that aligns the use of advanced technologies with organizational capabilities, human resource readiness, and ethical considerations to create sustainable organizational value.

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.

Objective– This article aims to comprehensively examine the main types of food crop pests and their attack patterns through a systematic literature review approach. The research focuses on the dynamics of pest attacks, changes in ecological patterns due to climate change, and advances in modern identification technology that enable more accurate early detection. This study also highlights the significance of new paradigms of pest identification based on artificial intelligence (AI), genomics, and landscape mapping in supporting food security at the regional and national levels. Design/methodology/approach– This study used the Systematic Literature Review (SLR) method for scientific publications from 2015–2025 from reputable sources such as Scopus, Web of Science, PubMed, ScienceDirect, SpringerLink, Taylor & Francis, Wiley, AGRIS, and Google Scholar. Of the 326 articles identified in the initial stage, 30 articles in English and Indonesian were selected through a screening process based on strict inclusion–exclusion criteria. All articles were then analyzed using thematic coding techniques to produce an in-depth, evidence-based synthesis. Findings– The study produced four key findings: (1) there are five dominant pests in global food crops, namely Thrips tabaci, Spodoptera exigua/frugiperda, Helicoverpa armigera, Nilaparvata lugens and Sitophilus oryzae; (2) attack patterns are strongly influenced by temperature, humidity, pesticide resistance, and monoculture; (3) modern identification technology AI, drone imagery, multispectral sensors, and DNA Barcoding have increased detection accuracy to 94–98%; and (4) community-based early warning systems accelerate field response and reduce the risk of crop failure. Practical implications– These findings provide a scientific basis for local governments, agricultural extension workers, and farmers to gradually adopt pest identification technology and strengthen integrated monitoring systems at a regional scale. Authenticity/value– This article offers a new conceptual model of “Pest Identification Pyramid – Attack Pattern – Early Warning System” that integrates pest biology, digital technology, and community response to improve national food security.

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

This study conducts a systematic literature review (SLR) and bibliometric analysis to map and synthesize research on digital transformation in talent management and its impact on employee retention in Micro, Small, and Medium Enterprises (MSMEs). Against the backdrop of high turnover rates and intense competition for talent, this research aims to identify the key interconnections between digital technologies, talent management practices, and retention outcomes within the MSME context. The methodology involved a comprehensive analysis of reputable databases using VOSviewer software for bibliometric mapping, focusing on co-authorship, co-occurrence, and citation networks. The findings reveal a robust, interconnected model centered on three core pillars: the adoption of digital technologies (e.g., AI, cloud-based HR systems), the implementation of strategic talent practices (notably digital employer branding and work flexibility), and the critical mediating role of employee psychological factors (job satisfaction and organizational commitment). The analysis demonstrates that successful retention in MSMEs is not merely a function of technological adoption but is achieved through a synergistic integration where technology enables effective talent management, which in turn fosters commitment and reduces turnover intention. This review contributes a comprehensive conceptual model that clarifies these dynamic relationships. The practical implication for MSME managers is the necessity of a holistic strategy that simultaneously develops digital infrastructure, refines talent management, and cultivates a supportive organizational culture to secure a sustainable competitive advantage through enhanced employee retention.

Rapid technological developments are driving companies to transform and build an innovation-oriented work culture in order to maintain competitiveness. Management accounting plays an important role as a strategic information system that provides accurate data for management in formulating policies, improving efficiency, and encouraging digital innovation. This study aims to analyze the application of management accounting at PT Unilever Indonesia Tbk. as a driver for the formation of a digital innovation culture and increased company competitiveness in 2024. This study uses a qualitative approach with a descriptive method based on secondary data from interim financial reports and company documentation. The results show that the implementation of digital management accounting through the integration of ERP systems, IoT-based UMS, and the use of artificial intelligence (AI) contributes to increased operational efficiency and cost control. Despite a decline in sales and gross profit, the company managed to increase its net profit by 2.84% through administrative cost savings. Digital management accounting serves as a strategic partner in decision-making and forms the foundation for a culture of innovation. Its implementation also supports the three dimensions of Dynamic Capabilities theory, namely sensing, seizing, and transforming, which comprehensively strengthen the company's competitiveness and sustainability in the digital era. Thus, digital management accounting is not merely a recording tool, but a key strategic partner in driving innovation, enhancing competitive advantage, and ensuring business sustainability in the digital age.

This study was conducted to determine the effect of reward and punishment on employee performance at PT Cakra Sanjaya AC. In this company, employee performance determines the smooth running of daily operations, including inventory management, customer service, and product delivery. Therefore, the reward and punishment system is used as an effort to increase employee motivation, discipline, and productivity.Despite the implementation of the reward and punishment system, there was a significant difference in employee responses. Employees who received rewards showed a 15% increase in performance, while those who received punishments experienced a decrease in motivation and work enthusiasm. This research uses quantitative methods with descriptive and verification approaches. The sampling technique used was saturated sampling, with a total of 36 employees as respondents.The results showed that reward has a positive and significant effect on employee performance. Punishment also has a positive and significant effect. Simultaneously, reward and punishment together contribute significantly to improving employee performance. Therefore, the application of rewards and punishments in a proportional, targeted, and sustainable manner is very important to create a productive, disciplined, and highly competitive work environment. In addition, companies need to conduct periodic evaluations of the effectiveness of the two systems in order to adjust HR management strategies according to the needs and dynamics of the organization, so that company goals can be achieved optimally.

Indonesia is currently experiencing rapid and dynamic development, especially in the field of Sharia insurance. Sharia insurance has become an increasingly important and strategic sector in the Indonesian financial industry. This significant development is clearly reflected in data showing notable and consistent growth in the contribution of Sharia insurance to the overall insurance industry in the country. Sharia insurance is an economic activity that aims to help (ta'awun) and share risks (sharing of risk) among fellow participants in a mutually beneficial manner. Optimizing Sharia operational systems is a both a concept and practical approach to managing the operations of financial institutions or businesses based on Islamic or Sharia principles. The research method used in this study is a descriptive method based on a qualitative approach. The type of research undertaken is literature research, conducted by utilizing literature (references). This research aims to identify various challenges faced in Sharia insurance operational systems.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.

This study aims to examine how social interactions between stakeholders at Sunan Kalijaga State Islamic University (UIN) Yogyakarta affect the performance of outsourced security guards. In the context of higher education, outsourced security guards hold a strategic position in maintaining campus security, so the dynamics of social relationships involving them, both with internal and external parties, are important aspects to examine. The research approach used was qualitative, combining field observation methods, in-depth interviews with seven key informants, and documentation review. Data analysis was carried out through the stages of reduction, presentation, and drawing conclusions using the Miles and Huberman model. The results show that open communication, regular appreciation, and structured coordination contribute significantly to improving motivation, discipline, and the quality of security services. Healthy competition between members encourages increased professionalism, while conflicts that arise in daily interactions can be managed effectively through a persuasive approach and collective support from colleagues and superiors. These findings confirm that the performance of outsourced officers is not solely determined by formal work systems or hierarchical instructions, but also by the quality of social relationships established in the work environment. Thus, positive social interactions play a crucial role in creating optimal performance and can serve as a model for relevant managerial practices for other higher education institutions.

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

The rapid development of the smart city concept encourages the need for energy management that is more efficient, sustainable and adaptive to the needs of modern urban communities. In this context, renewable energy is the main solution to reduce dependence on fossil energy sources that are limited and pollute the environment. This research aims to optimize the utilization of renewable energy in smart cities by integrating Big Data technology and Decision Support Systems (DSS). The approach used in this research is a case study and system modeling method, which involves collecting energy data from various sources such as IoT sensors, weather stations, and energy distribution systems in real-time. The data is then analyzed using Big Data Analytics techniques to identify energy consumption patterns, potential renewable energy production, and peak load predictions. Furthermore, a decision support system was designed to assist policy makers and city managers in determining optimal energy distribution and usage strategies based on the available data and simulations. The results show that the integration of Big Data and DSS is able to increase the efficiency of renewable energy utilization up to 25% compared to conventional systems. In addition, the system is also able to dynamically respond to changing conditions and provide more accurate and adaptive decision recommendations. These findings indicate that the synergy between data technology and decision support systems plays a strategic role in creating sustainable and environmentally sound smart cities.

In an increasingly complex and dynamic global landscape, strategic leadership plays a pivotal role in ensuring organizational resilience and sustainable growth. This study seeks to provide a meaningful contribution to the development of leadership strategies aimed at fostering both learning-oriented and ethically grounded organizations. Adopting a literature review approach, the research synthesizes a range of scholarly works to explore in depth the leadership practices that facilitate continuous learning while embedding ethical principles into organizational operations and culture.The analysis reveals that the essence of effective strategic leadership lies in the capacity to navigate rapid changes, exercise authority with wisdom, and cultivate a culture of integrity. Leaders who can anticipate and adapt to environmental shifts, while maintaining transparency and fairness, are better positioned to build trust and commitment within their organizations. Additionally, strategic leadership is found to be instrumental in shaping an environment that nurtures collaboration, stimulates innovation, and incorporates ethical considerations into all levels of decision-making.The findings underscore that leadership strategies must not only address operational and competitive challenges but also prioritize moral responsibility and collective well-being. This dual focus enables organizations to remain agile while preserving their ethical identity, thus strengthening their reputation and long-term sustainability.Ultimately, the study offers practical recommendations for leaders, particularly in the public and educational sectors, to design adaptive organizational systems rooted in ethical values. By integrating learning processes with moral governance, leaders can create a synergistic and sustainable framework that supports both organizational performance and societal trust, ensuring relevance and resilience in the face of continual change.

This study aims to examine one of the disciplines of Islamic law, namely the pricing mechanism from the perspective of Imam Al-Ghazali, in order to create a healthy market environment free from monopolistic practices and manipulation, and aligned with Sharia principles. This research employs a descriptive qualitative approach using a literature study method by reviewing various relevant books, classical texts, articles, and academic journals related to Islamic economics and Imam Al-Ghazali’s thought. The findings indicate that the concept of fair pricing is not solely dependent on the interaction between supply and demand, but must also consider moral and social dimensions, such as justice, honesty, and public welfare. Imam Al-Ghazali strongly emphasized that economic transactions should uphold ethical standards and social responsibility to prevent exploitation and inequality. He argued that pricing must reflect not only market dynamics but also the broader ethical framework rooted in Islamic values. Furthermore, the study explores the concept of economic equilibrium in relation to pricing mechanisms, where prices should ideally balance individual interests with communal welfare. The research also discusses the correlation between economic balance and price-setting policies, including the views of other classical and contemporary Islamic scholars. It is found that state intervention is permissible in certain conditions—particularly when market mechanisms fail to ensure fairness—thus justifying government roles in market supervision and price stabilization. One of the key concepts in Islamic economics is the notion of a just price (al-thaman al-‘adl), as emphasized by Imam Al-Ghazali.. This study concludes that understanding pricing from Al-Ghazali’s perspective offers valuable insights for building ethical and socially responsible economic systems aligned with Islamic teachings.

This study examines the role of perception in individual and organizational decision-making through a Systematic Literature Review (SLR) and content analysis approach. Perception is understood as an internal process that shapes understanding of objects, influencing preferences and decisions. Contextual factors such as culture, socio-economics, and technology also contribute to shaping perception. This study adopts a theoretical framework in which perception mediates the relationship between external attributes—such as price, quality, and brand image—and final decisions. By analyzing 993 scholarly articles from 2021 to 2025, this research maps perception models in consumer and organizational domains and identifies research gaps related to the integration of digital factors such as algorithms and AI. The validation process was conducted through triangulation between AI-generated prompts and human-based thematic analysis. The results highlight the need for perception models to adapt to digital dynamics and emphasize the importance of ethical integration in modern decision-making systems.  

The VUCA era (volatility, uncertainty, complexity, ambiguity) requires education systems to equip young people with adaptive, creative, and resilient competencies. One strategic response to this challenge is digital entrepreneurship education. This study reviews academic literature from 2015 to 2025 to explore how digital entrepreneurship education contributes to addressing the dynamics of the VUCA era. Using a literature review approach, sources were gathered from the Scopus database and selected based on relevance. The analysis, conducted descriptively and qualitatively, identifies key findings. The results show that digital entrepreneurship education supports the development of student resilience and adaptability, offers practical experiences through digitalized and project-based learning, and fosters entrepreneurial intention. However, challenges remain, including limited integration of entrepreneurial values and digital ethics, unequal access to technology, educator readiness, and weak cross-sector collaboration. This review highlights the need for innovation in teaching approaches grounded in constructivist pedagogy, along with stronger synergy between education, industry, and technology. When guided strategically and inclusively, digital entrepreneurship education holds strong potential to prepare the next generation for an uncertain and fast-changing world.