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Mohammad Hifni; Winda Putri Julianah; Chindy Nurul Fadilah; Muhammad Solihin; Wira Pratama

Jurnal Hasil Kegiatan Bersama Masyarakat 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Early marriage is a social and legal issue that still frequently occurs in Indonesia and has significant impacts on health, education, and socio-economic aspects. Although the minimum age for marriage has been regulated under Undang-Undang Nomor 16 Tahun 2019 tentang Perkawinan, the practice of early marriage remains prevalent due to low legal awareness, as well as economic, cultural, and social environmental factors. This community service activity aims to increase adolescents’ understanding and legal awareness regarding the impacts and prevention of early marriage. The method used is legal counseling with an educative and participatory approach targeting adolescents aged 15–18 years. The results indicate a significant improvement in participants’ understanding of legal regulations, the negative impacts of early marriage, and the importance of delaying marriage age. Furthermore, there is a positive change in participants’ attitudes, with a greater focus on education and future planning. Therefore, legal counseling proves to be an effective preventive effort in reducing the rate of early marriage among adolescents.

Rafly Alikhsan; Amanda Claudy Amore

Mahkamah : Jurnal Riset Ilmu Hukum 2026 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to analyze the victimological aspects of adolescents who are victims of bullying in the school environment. Bullying remains a significant social issue that negatively affects the psychological, social, and academic development of adolescents. This research employs a qualitative approach with a descriptive research design. Data were collected through interviews, observations, and documentation involving adolescents who have experienced bullying. The data were analyzed through data reduction, data display, and conclusion drawing.The results indicate that victims of bullying tend to have certain characteristics such as low self-confidence, introverted behavior, and limited social interaction skills. The forms of bullying identified include verbal bullying, social bullying, and cyberbullying. The impacts experienced by victims include psychological distress such as anxiety and low self-esteem, difficulties in social interaction, and decreased academic performance. From a victimological perspective, both individual and environmental factors play a significant role in the occurrence of victimization. Therefore, active involvement from schools, families, and communities is necessary to prevent and address bullying in order to create a safe environment for adolescents.

Muhammad Faldy Abdul Aziz; Malika Adira Hasri; Nany Hairunisa; Nor Azlina Khalil; Rodiah Mohd Radzi +1 more

International Journal of Health and Medicine 2026 Asosiasi Riset Ilmu Kesehatan Indonesia

Objective: Autoimmune diseases are complex disorders that arise when the immune system loses tolerance to self-antigens, leading to chronic inflammation and tissue damage. To understand disease pathogenesis and to evaluate therapeutic efficacy, animal models are widely used in autoimmune research. This review aims to analyze various types of animal models employed in studies of autoimmune diseases such as systemic lupus erythematosus (SLE), rheumatoid arthritis (RA), type 1 diabetes mellitus (T1DM), and multiple sclerosis (MS), with a particular focus on reproducibility and clinical applicability. Methods: This study was conducted through the selection and analysis of scientific literature published over the last ten years (2015–2025), using specific keywords including “clinical application,” “autoimmunity,” “animal models,” “humanized mice,” “lupus,” “rheumatoid arthritis,” “reproducibility,” and “translational research.” Literature searches were performed in major databases such as Google Scholar, PubMed, ScienceDirect, and Scopus. Results: Spontaneous models, such as NOD and MRL/lpr mice, exhibit close resemblance to human disease pathogenesis but are influenced by strain variability and environmental factors. Induced models, including collagen-induced arthritis (CIA) and experimental autoimmune encephalomyelitis (EAE), allow greater control over disease onset but do not fully capture the clinical complexity observed in humans. Humanized models demonstrate high translational relevance; however, their use is constrained by high costs and technical limitations. Conclusion: No single animal model is universally ideal for studying autoimmune diseases. Model selection should be based on biological relevance, reproducibility of outcomes, and the potential for clinical translation in autoimmune disease research.

Maharani Nusara Ardhi; Renni Renni

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

Musculoskeletal Disorders (MSDs) are disorders of the skeletal muscles that can range from very mild to very painful. Repeated static loads over a long period of time can cause damage to joints, ligaments, and tendons. Musculoskeletal disorders can occur due to several factors, including occupational factors, individual factors, psychosocial factors, and environmental factors. This study aims to analyze the relationship between age, length of service, and smoking habits with musculoskeletal disorders in furniture craftsmen. This study used an observational analytical study with a cross-sectional design. The sample used a total population of 51 workers. Data collection techniques were observation and filling out the Nordic Body Map (NBM) questionnaire. Data analysis used the Somers'd. The results of the analysis showed that there was a relationship between age (p value = 0.015), length of service (p value = 0.001), and smoking habits (p value = 0.000) with the incidence of Musculoskeletal Disorders (MSDs).

Niswatun Najihah; Luqman Effend

Jurnal Inovasi Riset Ilmu Kesehatan 2026 Pusat Riset dan Inovasi Nasional

This study aims to identify factors associated with fast food consumption behavior among adolescents based on the Social Cognitive Theory (SCT) through a literature review. A descriptive literature review was conducted using nine peer-reviewed articles published between 2021 and 2025, retrieved from Google Scholar, PubMed, and ScienceDirect. The findings indicate that adolescent fast food consumption behavior is influenced by two main components of SCT, namely personal factors and environmental factors. Personal factors were predominantly examined through the knowledge variable, which showed inconsistent associations with fast food consumption, while other personal variables, although mostly related, lacked consistent empirical support across studies. In contrast, environmental factors demonstrated more consistent associations, particularly peer influence, mass media exposure, parental influence, and pocket money, which were repeatedly identified as significant determinants of fast food consumption among adolescents. In conclusion, adolescent fast food consumption behavior is more strongly influenced by environmental factors than by personal factors, highlighting the importance of multi-level interventions that address social and environmental contexts in shaping healthy eating behaviors among adolescents.

Maya Sofiana; Ulfi Pristiana; Estik Hari Prastiwi

International Journal of Entrepreneurship and Management 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine and analyze service waiting times, identify the root causes of long queues, and develop a strategy to improve service performance at the 5361137-gas station (SPBU) at the Surabaya-Gresik Toll Rest Area. The research method used is a mixed-methods approach with an exploratory sequential design. This study combines quantitative analysis using Queuing Theory to measure system performance (arrival rates and service times) and descriptive qualitative analysis using a Fishbone Diagram. Data were collected through direct observation, interviews, and g-form techniques. The results indicate that the current queuing system performance is in a critical or severe condition, indicated by a server utilization rate of 0.94 to 1.02 during peak hours. The average time spent by vehicles in the system is 14.3 minutes, of which 9.6 minutes (67%) is spent waiting in the queue. Fishbone diagram analysis revealed that the root cause of the main problem lies in the complex interaction of factors: Machine factors (EDC signal failure and pump repair downtime), Human and Method factors (implementation of static shifts and reactive maintenance), and Environmental factors (narrow layouts that hinder large vehicle maneuvers). As a solution, this study formulated a hybrid improvement strategy that includes short-term business process engineering (the use of Floating Staff and lane segregation) and long-term investment in additional pumps to change the queuing model from Single Channel to Dual Channel. This strategy is expected to reduce the utility level to a safe zone below 0.80 with a target waiting time of 3–5 minutes.

Muhammad Adithya Sasmitha; Luqman Effendi

Jurnal Ventilator: Jurnal riset ilmu kesehatan dan Keperawatan 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Background: Sleep disorders in adolescents are a significant health problem, with a global prevalence reaching 57.8% and particularly high rates in several cities in Indonesia. Poor sleep quality negatively impacts physical health, such as the risk of cardiovascular disease and anemia, as well as mental and cognitive health. Sleep behavior is influenced by a dynamic interaction between personal and environmental factors, as explained in Social Cognitive Theory (SCT). Research Objective: To identify the determinants of sleep deprivation in adolescents, specifically individual and environmental factors, based on a Social Cognitive Theory (SCT) perspective through a literature review from 2019 to 2025. Method: This study utilized a literature review. To obtain research data, the authors searched for scientific articles through Google Scholar, PubMed, and ScienceDirect databases, then analyzed 10 articles that met the inclusion criteria, published between 2020 and 2025. Results: Factors significantly associated with adolescent sleep quality were identified, with individual factors being the most dominant determinant (found in 7 studies), including academic stress and smartphone addiction. Furthermore, a positive association was found with environmental factors (found in 4 studies), such as bright lighting, noise, and uncomfortable room temperature. Conclusion: Within the framework of Social Cognitive Theory, adolescent sleep quality is the result of a reciprocal interaction between personal factors (perceived stress and self-control over gadgets), the physical environment, and sleep behavior. Individual factors such as stress and nighttime gadget use reduce self-efficacy for regular sleep, which is exacerbated by an unfavorable environment.

Neysa Listiana Putri; Nuraini Kaloko; Nur Chaira Hafiza; Zainarti Zainarti

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the comparison of small business development strategies in improving the income of traders in traditional markets around Medan City. The research employed a qualitative descriptive approach using interviews, observations, and documentation involving three traders of fruit, vegetables, and tomatoes. The results show that each trader applies different strategies depending on the characteristics of their commodities and business capacity. Fruit and tomato traders tend to implement quality sorting, price adjustments, and trust-building through honest customer service. Meanwhile, the vegetable trader relies more on traditional approaches such as giving bonuses to customers. Market facilities significantly influence the effectiveness of business strategies, where traders with proper stalls are better able to maintain income stability compared to those using temporary tents in muddy and uncomfortable areas. Seasonal factors also strongly affect income fluctuation as they determine the quality and supply of commodities. This study concludes that small business development strategies in traditional markets are shaped not only by traders’ managerial abilities but also by market infrastructure conditions and external environmental factors. It is recommended that market managers improve market facilities to support the sustainability of small traders’ businesses.

Agus Widodo; Dedtri Anwar; Siwi Woro Herningsih

Prosiding Seminar Nasional Ilmu Teknik 2025 Asosiasi Riset Ilmu Teknik Indonesia

This research is motivated by the high risk of fatigue experienced by ship crews during voyages, which directly affects occupational safety and mental well-being. Fatigue arises from long working hours, inadequate rest time, heavy workloads, and extreme environmental conditions such as high temperatures, engine noise, and vessel vibrations. On the MT. Sultan Mahmud Badaruddin II, the problem becomes more complex due to the tight work rhythm, short berthing periods, and fast, repetitive loading–unloading activities. Harsh weather conditions, short but intensive sailing distances, and limited relaxation facilities make the crew increasingly vulnerable to both physical and mental fatigue. In addition, a work culture that tends to be authoritarian and lacks communication exacerbates psychological pressure, especially when crew members find it difficult to report their fatigue to superiors. This study uses a qualitative method through direct observation and interviews with all crew members in the deck and engine departments. The aim is to analyze the influence of the work environment and work culture on fatigue levels onboard. The results show that environmental factors such as high temperatures, narrow workspaces, and vessel instability significantly affect physical fatigue. Meanwhile, mental fatigue is triggered by ineffective communication, hierarchical pressure, and an unsupportive work culture. These findings align with the perspectives of Mathis and Jackson and comply with the provisions of the STCW 2010 and MLC 2006, which emphasize the importance of regulating working hours and fatigue management. Overall, optimizing rest hours, improving the work environment, and reforming organizational culture are required to reduce fatigue risks.

Annisa Zahria Putri Handayani; Luqman Effendi

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

The use of electronic cigarettes (vapes) among adolescents continues to increase and has emerged as a significant public health concern influenced by the interaction of individual, social, and environmental factors. This study aims to comprehensively riview the factors influencing adolescent e-cigarette use from the perspective of Social Cognitive Theory. A descriptive-narrative literature review was conducted using empirical national and international studies published between 2015 and 2025 and retrieved from Google Scholar, PubMed, and ScienceDirect databases. The synthesis of the literature indicates that adolescent vaping behavior is influenced by social environmental factors, including peer influence and exposure to social media, as well as personal cognitive factors such as knowledge, risk perception, outcome expectations, and self-efficacy. These factors operate thorugh observational learning and reciprocal interactions between individuals, environment, and behavior. This review concludes that Social Cognitive Theory provides a relevant and comprehensive framework for understanding adolescent vaping behavior and offers a foundations for the development of effective health promotion interventions and preventive policies.

Almira Chiara Putri Nusantara; Luqman Effendi

Jurnal Inovasi Riset Ilmu Kesehatan 2025 Pusat Riset dan Inovasi Nasional

Premarital sexual behavior among adolescents is a reproductive health problem influenced by various internal and external factors. The Health Belief Model (HBM) is used as a framework to understand this behavior, but previous research findings still show varying results. This study aims to analyze the contribution of the Health Belief Model components to premarital sexual behavior among adolescents based on the results of local research for the period 2020-2025. The method used was a literature review of relevant journal articles and scientific papers. The results showed that perceived vulnerability, perceived barriers, self-efficacy, and external cues to action such as media exposure and peer influence were variables that were consistently related to the main/dominant predictors of external cues to action, while perceived severity and perceived benefits showed inconsistent relationships. This study confirms that adolescent premarital sexual behavior is influenced by the interaction between cognitive, psychosocial, and environmental factors, thus requiring comprehensive and contextual reproductive health interventions.

Muhammad Rizki; Diyajeng Luluk Karlina; Yudi Nugraha

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

This study evaluates the consistency of transmitter level performance through calibration data obtained from the Instrumentation Maintenance Unit of the Cilegon PLTGU. The purpose of this study is to determine the accuracy, linearity, and stability of transmitter output against standard reference values. Qualitative methods were used, including direct observation, interviews, and literature studies to support the analysis of calibration procedures. Calibration data from the Masoneilan 12420-51 and Yokogawa EJA210E transmitters were analyzed using a comparative approach between normal and abnormal calibration results. Classification was based on the difference between the actual output and the 4–20 mA standard signal, with a tolerance limit of ±0.25% in accordance with ISA and IEC calibration standards. The results of the study show that the Level-3 Deaerator Storage Tank transmitter operates within the normal range, with excellent linearity and accuracy, while the Flash ST Tank Level transmitter shows minor deviations outside the tolerance limit, categorized as abnormal. These deviations suggest the potential for drift or zero shift influenced by environmental factors and aging. This study concludes that periodic calibration is necessary to maintain tranmitter performance reliability and ensure accurate signal transmission in the automatic control system at the Cilegon PLTGU facility.

Muhamad Aldi Firdaus; Diyajeng Luluk Karlina; Yudi Nugraha

International Journal of Mechanical, Electrical and Civil Engineering 2025 Asosiasi Riset Ilmu Teknik Indonesia

The Gas and Steam Power Plant (PLTGU) utilizes exhaust heat from gas turbines to produce steam, which is then used to drive steam turbines. One of the critical processes in this system is seawater desalination, which requires reliable measuring instruments to ensure the continuity and quality of the water supply. The Differential Pressure Flow Transmitter type Azbil JTD920S is used to measure fluid flow rates at four main points: Sea Water Flow (feed), Distillate Water Flow, Condensate Water Flow, and Sea Water to Ejector Condenser Flow. A decline in transmitter performance may occur due to environmental factors, corrosion, and high workload, making periodic preventive maintenance (PM) essential. This study aims to analyze the transmitter’s performance by comparing PM data with the manufacturer’s maximum specifications using literature studies, direct observation, and interviews. The calculation results show that the highest performance levels are found in the Distillate Water Flow (73.53%) and Sea Water to Ejector Condenser Flow (73.87%) lines, while the lowest is in the Condensate Water Flow (49.00%). These findings emphasize the importance of close monitoring of high-performance transmitters to prevent premature failure and maintain the efficiency of the desalination process.

syafrial, syafrial; Abdul Kadir; Zainuddin

JOURNAL OF BIOLOGY LEARNING 2025 Universitas Veteran Bangun Nusantara Sukoharjo

The purpose of this study was to explore differences in students creative thinking abilities based on gender and domicile. The research method used was descriptive quantitative. Sampling used proportional random sampling technique at Public Junior High Schools in South Konawe Regency. The research instrument used a creative thinking test as primary data. The data analysis technique used the winsteps program with scalogram analysis. The results showed that female students tended to be superior in fluency, originality, and elaboration, both at very high and low levels of creative thinking ability, while male students showed superiority in flexibility. This difference can be influenced by biological, psychological, and social factors that play a role in cognitive development and creativity. In addition, differences in creative thinking abilities were also found based on domicile. Urban students are superior in several indicators at very high levels of creative thinking ability, but are more susceptible to decreased creativity at very low levels compared to rural students. Environmental factors such as access to educational resources, intellectual stimulation, and higher social support in urban areas play a role in this difference. Overall, these findings confirm that gender and domicile significantly influence students creative thinking abilities.

Samuel Samuel; Lisnawaty W Badu; Nuvazria Achir

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

This study aims to examine the implementation of Article 88 of Law Number 35 of 2014 concerning Child Protection against child exploitation as clown buskers in Gorontalo City, as well as identify the factors that cause the exploitation. This study uses an empirical legal method with a descriptive approach to obtain data related to behavior, social conditions, and symptoms in society. Data was collected through observation, interviews, and documentation. The results of the study show that the implementation of Law Number 35 of 2014 has not been optimal, because the relevant apparatus, such as the Social Service and Satpol PP, have not followed up on this case with a criminal law approach, but only with coaching and administrative efforts. This causes child exploitation to continue without strict legal sanctions. The factors that cause the exploitation of children as buskers in clown costumes in Gorontalo City include economic, family, environmental factors, lack of law enforcement, and low legal awareness in interrelated communities. This research emphasizes the importance of synergy between the government, law enforcement officials, social institutions, and the community to reduce child exploitation practices through preventive, repressive, and rehabilitative efforts in a sustainable manner.

Sinta Kurnia; Niken Widyastuti

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze the risk factors of occupational accidents and identify effective prevention efforts within the context of Micro, Small, and Medium Enterprises (MSMEs), specifically at Inkside Sablon. This qualitative study, employing a case study approach, utilized in-depth interviews, participant observation, and documentary analysis for data collection. The findings indicate that occupational accident risk factors at Inkside Sablon are influenced by several aspects, including human factors such as lack of safety awareness and fatigue, environmental factors like inadequate ventilation and suboptimal lighting, and equipment factors such as non-ergonomic tools and insufficient maintenance. The prevention efforts implemented by Inkside Sablon are still partial and not well-structured, thus requiring the integration of more comprehensive safety programs, such as enhanced safety and health (OSH) training, provision of appropriate personal protective equipment (PPE), and improvements in management and supervision systems. It is expected that the implementation of these measures will increase worker awareness and reduce the number of occupational accidents, thereby creating a safer and more productive work environment

Anggi Kezia Maranatha Simbolon; Achmad Kusyairi; Exist Saraswati

Manfish: Jurnal Ilmiah Perikanan dan Peternakan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

This study aims to analyze the effect of fishing ground differences between WPPNRI 711 and 712 on squid (Loligo spp) catches using boat-operated falling nets landed at Nusantara Fishing Port Muara Angke, Jakarta. The research employed a quantitative approach with a two-treatment experimental design, involving fishing operations in two different areas with an equal number of trips (six trips each), analyzed using an independent samples t-test. The results indicated no statistically significant difference in catches between WPPNRI 711 and 712 (p = 0.747 > 0.05). However, production data revealed variations in catch differences, with CPUE (Catch Per Unit Effort) in WPP 711 being higher than in WPP 712. These variations are likely influenced by environmental factors, oceanographic conditions, fishing pressure, and squid spawning seasons. The implications of this study highlight that differences in fishing grounds do not always produce significant statistical impacts on catches but remain crucial for sustainable squid fisheries management. Policy recommendations include regulating fishing efforts based on spawning seasons, routine stock monitoring through CPUE, and adopting advanced fishing technologies to enhance efficiency and sustainability. This research provides valuable input for fisheries management and supports sustainable utilization of squid resources at Muara Angke.

Afiantoro, Febri; Suhartati, Tatik; Kifli, Fahmi W.

Flora : Jurnal Kajian Ilmu Pertanian dan Perkebunan 2025 Asosiasi Riset Ilmu Tanaman Dan Hewani Indonesia

Oil palm plantations play a vital role in Indonesia’s economy; however, the dominance of monoculture practices has led to environmental and social issues such as land degradation and unstable farmer incomes during the replanting period until the first harvest (TM1). To address these challenges, the oil palm–pineapple intercropping system has been developed as an alternative strategy to improve land-use efficiency, income diversification, and farming sustainability. This study aims to: (1) analyze the influence of land size, farmer age, farming experience, and rainfall on the productivity of the intercropping system; (2) develop sustainable landscape management strategies using SWOT and SWOT matrix analysis; and (3) provide data-driven policy recommendations to support sustainable oil palm plantations. The research methods include multiple linear regression analysis for socio-economic variables, correlation analysis for environmental factors (rainfall), and SWOT analysis to evaluate Strengths, Weaknesses, Opportunities, and Threats  of the intercropping system. The results indicate that land size has a significant positive effect on production, while farming experience shows a significant negative effect. Rainfall has a strong positive correlation with yields, and SWOT analysis positions the intercropping system in a progressive quadrant with promising Opportunities for development. In conclusion, the oil palm–pineapple intercropping system has the potential to enhance productivity, stabilize farmer incomes, and support environmental sustainability. Therefore, diversification-based management strategies and supportive policies are essential to Strengthen the welfare of local communities.

Fajar Fikrie Haqqoni

Jurnal Ekonomi dan Keuangan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

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.

Roida Roida; Rini Werdiningsih; Emiliana Sri Pudjiarti

International Journal of Social Sciences and Communication 2025 International Forum of Researchers and Lecturers

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.