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Indoor positioning technology based on smartphones plays an important role in the current technological development context. Especially in applications such as warehouses, supermarkets, hospitals, or buildings. While the global positioning system (GNSS) is popular and effective outdoors, it has several limitations when operating in enclosed spaces, such as indoors, due to the complexity of these environments. Smartphones have many built-in sensors (such as light sensors, sound sensors, gyroscopes, accelerometers, and magnetic sensors) and support the connection of various types of wireless communication technologies such as Wi-Fi and Bluetooth. However, such sensors were not initially developed for positioning applications. This study addresses the positioning problem using the MUSIC technique in conjunction with the Time of Arrival (ToA) method. The effectiveness of the positioning solution is evaluated through the signal-to-noise ratio (SNR) index. The absolute error and squared error indices are evaluated through the cumulative distribution function (CDF) to indicate the effectiveness of the proposed solution. Additionally, we propose a Pedestrian Dead Reckoning method to determine a person's position in indoor environments continuously. Based on the segmentation of the moving process by turns, the direction measurements in each segment are processed using a Kalman filter, which is designed to enhance the results achieved by the system. We also discuss the challenges and some future research directions in the field of smartphone-based indoor positioning.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.