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This study examines the implementation of Islamic business ethics in e-commerce transactions, with a specific focus on the Shopee platform. The research is motivated by the increasing growth of digital commerce accompanied by various ethical issues such as product misrepresentation, lack of transparency, and weak accountability of sellers. The objective of this study is to analyze how ethical principles, including honesty, fairness, and responsibility, are applied in online transactions. This research employs a qualitative approach using a systematic literature review method by analyzing 20 relevant scholarly articles published between 2020 and 2026. The findings reveal that although the platform provides adequate transactional systems, ethical violations are still prevalent, primarily due to information asymmetry between sellers and consumers. Trust emerges as the most influential factor in purchasing decisions, while perceived risk and security play supporting roles in shaping consumer behavior. Additionally, economic incentives such as promotions often override ethical considerations in influencing consumer decisions. The study implies that strengthening ethical enforcement, enhancing platform supervision, and improving consumer digital literacy are essential to ensure a sustainable and trustworthy e-commerce ecosystem.

Amidst the rapid development of digital technology today, copyright plays a complex role as an instrument for protecting works and at the same time as a potential inhibitor of innovation. Protection of exclusive rights granted by the copyright protection system aims to provide economic incentives or financial benefits to the creator. However, in practice, it often creates limitations on creative freedom, especially in the context of derivative works, remixes, parodies, and other creative uses that are developing rapidly in the digital realm. This study aims to examine how the copyright legal system, both normatively and implementatively, affects the scope of movement of creative actors in producing innovation. Through a normative legal approach with a review of international and national literature, this study found that copyright protection is too strict and has the effect of freezing reactivity, especially if it is not balanced with clear fair use provisions. However, on the other hand, loose regulations will also risk ignoring the moral and economic rights of the original creator. Thus, a balance is needed between the protection of individual rights and the public interest within the framework of a legal system that is adaptive and inclusive of digital culture. The study recommends strengthening open licensing frameworks such as Creative Commons, as well as updating national copyright policies to ensure that legal systems do not hinder, but rather encourage, the growth of innovation and creative expression in the digital age.

This study aims to identify and analyze the effects of job competence, work discipline, and incentives on employee performance. This study employs a quantitative method with a descriptive and associative approach. The population of this study consists of all 40 employees in the marketing division at PT Pratama Mitra Aksara. Data collection was conducted through the distribution of an online questionnaire, followed by data analysis using multiple linear regression to test the effect of each independent variable on the dependent variable. The results of the study indicate that job competence, work discipline, and incentives simultaneously have a positive and significant effect on employee performance. The t-scores for the Job Competence variable were 2.569, for the Work Discipline variable 2.894, and for the Incentives variable 2.998. Thus, it is concluded that improving job competence and work discipline, along with providing appropriate incentives, can enhance employee performance. It is hoped that this study will serve as a basis for companies to improve employee performance through more effective human resource management.

This study aims to analyze the integration of tax policy with the Environmental, Social, and Governance (ESG) framework in supporting the achievement of sustainable development. Current sustainability challenges require public policies that are not only focused on state revenue collection but also capable of encouraging more environmentally friendly, inclusive, and accountable economic behavior. As a fiscal instrument, taxation has strategic potential to promote business activities aligned with ESG principles through incentives, disincentives, and strengthened policy governance. This study uses a qualitative approach with a literature review method to examine the relationship between tax policy, ESG, and sustainable development. The findings indicate that integrating tax policy with ESG can serve as an important instrument in supporting the transition toward a green economy, strengthening social responsibility, and improving transparency and accountability in fiscal policy. However, its implementation still faces challenges such as suboptimal policy harmonization, limited measurement indicators, and weak cross-sector integration. Therefore, a more comprehensive tax policy design is needed to make a tangible contribution to sustainable development.

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

This study aims to qualitatively analyze the impact of order cancellations and customer ratings on the performance, performance, and income of online motorcycle taxi (Gojek) drivers in the Slawi region. The research method used a qualitative approach with data collection techniques through in-depth interviews, observation, and documentation of a number of active drivers. The results show that the high rate of order cancellations, both from customers and the system, negatively impacts driver income stability and reduces work time efficiency. Furthermore, customer ratings play a crucial role in determining driver access to orders, incentives, and account sustainability. Drivers with low ratings tend to experience decreased performance due to limited opportunities to receive orders. On the other hand, the pressure to maintain high ratings also affects drivers' psychological state and work strategies. This study concludes that order cancellations and customer ratings are crucial factors that are interrelated in influencing the work quality and welfare of online motorcycle taxi drivers. Therefore, fairer and more transparent platform policies are needed to maintain a balance between customer satisfaction and driver protection.

Sumbersari Village is one of the few places where child marriage is still a problem. Children's mental health, education, and future prospects are all negatively impacted by this practice. The KKN (Community Service Program) group organizes community service projects that teach fifth and sixth graders about the dangers of child marriage and give them the opportunity to socialize. One of the strategies used is a question and answer session with incentives to increase student engagement, as well as presenting material in simple language and facilitating interactive conversations. The results show that students' interest and knowledge about child marriage risks increases. This activity has limitations due to its limited reach, especially for elementary school children, and the relatively basic nature of the subject matter. Therefore, for initiatives to combat child marriage to be more successful and sustainable, follow-up programs involving parents, adolescents, and community leaders are essential. Collaboration with relevant parties is needed to create deeper policies, as well as increase awareness of the importance of women's education and empowerment in preventing child marriage.

This qualitative literature review explores how multinational enterprises (MNEs) utilize strategic trade cost allocation and internal pricing autonomy to engage in tax avoidance through transfer pricing. Drawing on recent academic studies, the review synthesizes insights on how firms manipulate Incoterms, delegate pricing rights, and align managerial incentives to shift profits across jurisdictions. It highlights the dual role of transfer pricing as both a tax planning instrument and a corporate governance challenge. The review also examines the interaction between tax regulations—such as the OECD’s BEPS framework—and managerial decision-making authority within MNEs. By comparing findings across multiple empirical and theoretical studies, this paper provides a comprehensive understanding of the mechanisms and limitations of current transfer pricing practices. The results emphasize the need for stronger alignment between regulatory enforcement, internal control structures, and global transparency standards.

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

This study examines the relationship between organizational culture and the sustainability of public service innovation within government bureaucracy. Although many public service innovations show positive results in the initial stages, many do not sustain in the long term. This indicates the presence of fundamental factors affecting innovation sustainability, one of which is organizational culture. Organizational culture plays a role in shaping the behavior, values, and work methods of civil servants in providing services to the public. This study aims to analyze the role of organizational culture in supporting or hindering the sustainability of public service innovations. Using a Systematic Literature Review (SLR) approach, this study analyzes 20 relevant scientific articles from 2002 to 2025. The results indicate that hierarchical, rigid, and administratively-oriented organizational cultures hinder innovation sustainability. Other factors such as low leadership support, limited incentives, and resistance to change also strengthen these barriers. Conversely, an open, collaborative, and adaptive organizational culture to change enhances the likelihood of innovation sustainability. In conclusion, the success of public service innovations is greatly influenced by the organizational culture underlying the behavior of civil servants. Therefore, transforming organizational culture to be more innovative and adaptive is a strategic step to strengthen the sustainability of innovation.

This study investigates collaborative governance in road infrastructure repair in Pekanbaru City, Riau Province, driven by the urgent need to address the high number of damaged roads and the limitations of local government capabilities. Utilizing a qualitative method with a descriptive approach, data were gathered from interviews with five stakeholders, field observations, and supporting documents. The study applies collaborative governance theory by Emerson and Nabatchi to analyze road repair efforts in Pekanbaru, highlighting effective collaborative dynamics. Key findings reveal the establishment of a Coordination Team, role clarity, trust, and commitment among stakeholders as factors of success. Essential contributing elements include shared cooperation needs, consequential incentives, leadership support, and sufficient resources. However, challenges such as a volatile political climate, unequal information distribution, and power imbalances pose barriers to collaboration. Overall, the study concludes that collaborative governance in Pekanbaru's road infrastructure enhancement has yielded positive outcomes but calls for improvements in transparency, communication strategies, and the establishment of an integrated information system for effective progress monitoring. Additionally, independent oversight mechanisms are recommended to sustain equitable role distribution and responsibilities among all parties involved.

This research was motivated by the low Food Security Index in Serang City, particularly in Unyur Village, which became the target area of the Safe Food Village Program initiated by the Serang BBPOM in 2021. The program aims to increase community independence in achieving sustainable food safety through community empowerment, especially among housewives. This study aims to analyze the implementation of the Safe Food Village Program in Unyur Village. The research used a descriptive qualitative method and applied the Van Meter and Van Horn policy implementation model as the analytical framework. The results indicate that the program implementation has not yet run optimally or sustainably on an independent basis. The main obstacles include poor communication and coordination between village authorities and food safety cadres, limited human resources and lack of financial incentives for cadres, low leadership commitment in integrating the program into village work plans, and budget limitations after BBPOM intervention ended. Nevertheless, the social conditions and community infrastructure in Unyur Village actually have strong potential to support program sustainability if utilized strategically by the village government.

This qualitative literature review explores how bounty size, strategic thresholds, and regulatory effectiveness shape the design and outcomes of whistleblowing mechanisms. By synthesizing empirical and theoretical insights from leading accounting and finance journals, the study identifies three interrelated findings: first, that larger bounty rewards increase reporting volume but may reduce signal quality; second, that insiders’ reporting thresholds are influenced by retaliation risk, compensation incentives, and perceived enforcement credibility; and third, that regulatory backlogs and discretion can distort the intended deterrent effect of whistleblowing policies. The review highlights the need for a holistic design approach that integrates incentive alignment with institutional capacity and protection mechanisms. Limitations in jurisdictional generalizability, demographic heterogeneity, and the evolving role of digital reporting platforms are also discussed. Recommendations for future research include examining whistleblowing in non-U.S. contexts, integrating organizational culture, and assessing the role of emerging technologies

MICE tourism (Meetings, Incentives, Conferences, Exhibitions) is a sub-sector with high economic value and a unique capacity to play a diplomatic role through interaction between international actors. At the regional level, the ASEAN (Association of Southeast Asian Nations) Summit (Summit) has been used by Indonesia not only for economic purposes, but also as an arena for public diplomacy and soft power development. This article examines how the ASEAN Summit (especially the series of ASEAN 2023 activities spread across several locations including Labuan Bajo, Yogyakarta, and Jakarta) shows the function of MICE as a soft power instrument in Indonesian tourism diplomacy. By combining a literature review on soft power and tourism diplomacy, an analysis of official documents, MICE industry reports, and a case study of the 2023 ASEAN Summit, this paper identifies the mechanisms of influence, determinants of effectiveness, economic and reputational impact, and policy challenges. The results show that the ASEAN Summit provides a great opportunity for nation branding and international public engagement, but its effectiveness depends on policy synergy, MICE infrastructure readiness, image management, and post-event strategies to turn temporary exposure into long-term benefits.

This study aims to evaluate the effectiveness of the Tahsin Qur'an program at Ma'had Al-Jamiah IAIN Kendari using the Goal Free Evaluation model. This evaluation emphasizes tangible results without being tied to the initial objectives of the program. This study uses a descriptive qualitative approach through observation, interviews, and documentation. The results indicate that the program has had a significant positive impact: participants showed improved reading ability in hijaiyah letters, mastery of basic tajweed, and increased self-confidence and spiritual closeness to the Quran. The high level of participant attendance and consistent enthusiasm for learning indicate active involvement in the learning process. The program has also proven to be able to create a conducive and sustainable learning community, even though it is run voluntarily without financial incentives. Several recommendations for development include the provision of advanced classes, improvement of learning materials, and increasing reach and wider support. This evaluation confirms that the andragogy-based tahsin learning approach is highly relevant for Quranic education for adults and deserves further development.

Particularly in emerging nations, corporate environmental criminality poses a serious threat to environmental justice, sustainable development, and legal responsibility. With a focus on corporate crime theory and green criminology, this study critically analyzes corporate environmental crime using an integrative framework that blends modern criminological viewpoints with Islamic criminal law (fiqh al-jināyah). This study examines how Islamic legal concepts, particularly the doctrine of maqāṣid al-sharī‘ah, can enhance current models of corporate criminal responsibility and environmental governance using a normative-analytical and conceptual approach. The results show that structural incentives, lax enforcement, and profit-driven rationalization tactics make traditional regulatory and penal measures ineffective at discouraging corporate environmental malfeasance. Islamic criminal law provides a revolutionary framework that places environmental conservation as both a legal requirement and a moral necessity because of its strong ethical orientation and comprehensive view of justice. With a focus on ecological balance (ḥifẓ al-bi’ah), property (ḥifẓ al-māl), and life preservation (ḥifẓ al-nafs), this study offers a value-based corporate accountability approach that goes beyond deterrence-oriented punishment and prioritizes prevention, restoration, and social responsibility. By broadening the doctrinal scope of Islamic criminal law to acknowledge corporate criminal culpability, this integrative approach makes a theoretical contribution. Practically, it informs regulatory enforcement and environmental policy change. The study presents an interdisciplinary paradigm that unites criminological analysis and religious legal reasoning, providing a strong basis for creating environmental governance systems that are just, moral, and sustainable, especially in developing nations and jurisdictions with a majority of Muslims.

Tegal Regency is a region in Central Java Province. Geographically, Tegal Regency is situated on a highly advantaged path. This regency, with its capital in Slawi, boasts a diverse range of economic centers spread across several regions. Dominated by small and medium-sized industries, the community can be empowered and participate in improving their well-being through job creation. Small and Medium Industry centers are highly diverse. One area we highlight in this article is the potential of metal and machinery SMEs, which are crucial commodities in the local economy. The metal industry is located around Talang District. The metal and machinery sector holds significant promise due to the potential for increased manufacturing demand, which can boost the local economy. In this study, we used field research and interviews to understand how the SME economy operates. By highlighting this, we hope that the government will focus on SMEs, particularly in the metal and machinery sector, by providing incentives for training and improving product quality and human resources. Based on the above description, local economic growth is highly possible with the support of adequate facilities and infrastructure.

Taxes are the main source of state revenue and play a vital role in national development and public welfare. However, their effectiveness is highly influenced by the level of transparency and accountability in their management. This study aims to analyze the implementation of transparency and accountability principles in Indonesia’s taxation system, identify the existing forms of transparency inequality, and assess their implications for the principles of good governance. The research employs a qualitative approach through an analysis of various laws, regulations, and recent studies related to tax management. The findings indicate that transparency inequality still occurs in several aspects, such as limited public access to information, uneven implementation of tax digitalization across regions, and a lack of openness in reporting tax incentives. These conditions directly affect government accountability, public trust, and fairness within the national taxation system. Legally, such inequalities contradict the principles of public information disclosure, the justice principle stated in Article 23A of the 1945 Constitution, and the principle of equality before the law. This study recommends strengthening tax transparency regulations, integrating a national digital taxation system, and increasing public participation in fiscal oversight to establish a fair, accountable, and law-based tax governance framework.

MSMEs can play a significant role in bolstering a community's economy, with their growth highly dependent on workforce performance. Effective leadership and appropriate incentives significantly enhance employee productivity, motivation, and engagement. The purpose of this study is to ascertain how employee performance in MSMEs in the Bantar Gebang market is impacted by knowledge-oriented leadership and incentives. 135 employees of MSMEs in the Bantar Gebang market were given paper questionnaires to complete in order to gather data. Validity and reliability tests were performed using SPSS version 27 for data analysis in this study. CFA with KMO, Anti-Image, and Factor Loading was used for the validity test; Kolmogrov-Smirnov was used for the normalcy test; multiple linear regression and t-tests were used for hypothesis testing. The findings supported hypothesis 1 by demonstrating that knowledge-oriented leadership significantly and favorably affected worker performance. Additionally, the data supported hypothesis 2 by demonstrating that rewards significantly and favorably impacted employee performance. Employees need to be encouraged by MSMEs leaders to expand their knowledge and abilities through a variety of experiences. MSMEs must put in place extra incentive programs to show their staff how much they are valued. MSMEs owners are required to evaluate and recognize staff members who exhibit strong initiative and go above and beyond the call of duty.

This study was conducted due to the increasing dependence of consumers on digital information, such as customer reviews and product ratings, in making purchasing decisions on e-commerce platforms, particularly Shopee. Reviews and ratings are considered indicators of trust that can reduce buyer uncertainty, especially among students who actively shop online. However, the prevalence of invalid reviews and inaccurate product information raises doubts in the decision-making process. Therefore, this study aimed to determine the description of customer reviews, product ratings, and purchase interest, as well as to analyze the partial and simultaneous effects of customer reviews and product ratings on the purchase interest of students at the Faculty of Economics and Business, Nusa Nipa University, Maumere. This study used a quantitative method with an associative approach that aimed to test the causal relationship between the variables of customer reviews (X1), product ratings (X2), and purchase interest (Y). Data were collected through a survey using a Likert scale questionnaire distributed to 94 students selected using the Slovin formula from a total population of 1,473 students of the Faculty of Economics and Business. The data sources consisted of primary data in the form of questionnaire results and secondary data in the form of literature, journals, and supporting documents. The results of the study based on descriptive analysis showed that Customer Reviews, Product Ratings, and Purchase Interest are in the “Good” category. The t-test results showed that, partially, customer reviews (X1) had a significant effect on purchase interest, as indicated by a t-count of Product ratings (X2) were also proven to have a significant effect on purchase interest with a t-value of Simultaneously, both variables contributed 44.1% to purchase interest, while the remaining 55.9% was influenced by other factors outside the scope of this study. The study concludes that reviews and ratings are important sources of information that shape consumer confidence before purchasing. Recommendations include the need for platforms to display verified reviews, improve the quality of rating information, and provide incentives for users who give honest reviews to increase the credibility of information for young consumers.