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Nabila Amalia Nurrohmah; Agus Supriatna

Pajak dan Manajemen Keuangan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the period 2015–2024 using the Springate and Grover models. The research employs a quantitative descriptive approach with secondary data obtained from the company’s annual financial statements. Financial distress analysis is conducted by calculating financial ratios included in each model to describe the company’s financial condition over the observation period. The results indicate that PT Garuda Indonesia (Persero) Tbk experienced financial distress during several periods, particularly before and during the COVID-19 pandemic, which was reflected in weakened liquidity, declining profitability, and reduced efficiency in asset utilization. However, following the financial restructuring process after 2021, both the Springate and Grover models show an improvement in the company’s financial condition, indicating a transition toward a more stable non-distress status. Although the Springate and Grover models use different financial indicators and classification approaches, both are able to descriptively capture the dynamics of financial distress experienced by the company. The differences in classification results reflect the distinct focus of each model, where the Springate model is more sensitive to liquidity and operational performance, while the Grover model emphasizes asset profitability. Therefore, the combined use of both models provides a more comprehensive overview of the financial distress condition of PT Garuda Indonesia (Persero) Tbk during the research period.

Adhelia Putri Zainuri; Sari Andayani

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Strategic management plays a crucial role in ensuring the operational sustainability and competitiveness of PT Karya Giri Palma, a manufacturing company specializing in springbed and furniture production. In an increasingly competitive market environment and amid ongoing production challenges, the company is required to implement well-structured and adaptive strategic management practices. This study employs a qualitative research approach to explore the implementation of strategic management within the organization and to identify obstacles that arise during its integration into daily operational activities. Data were collected through in-depth observations and interviews to obtain a comprehensive understanding of managerial practices and employee involvement. The findings reveal that the active participation of both management and employees in the formulation and implementation of strategies significantly contributes to improved employee motivation, higher productivity levels, and enhanced work quality. Strategic alignment between organizational goals and employee roles encourages a stronger sense of responsibility and commitment among employees. However, several challenges remain, particularly in cross-divisional coordination and the consistent execution of strategies at the operational level. Therefore, this study recommends strengthening interdepartmental communication, optimizing the use of management information systems, and enhancing human resource capabilities through continuous training. These findings may serve as a valuable reference for similar manufacturing companies seeking to optimize strategic management practices in order to achieve sustainable performance and long-term competitiveness.

Nur Zaeni; Neng Sri Komala; Uti Indrawati Lestari; Abdullah Ade Suryobuwono

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of maritime competence, maritime safety management, and maritime regulations on maritime safety in Indonesia. The approach used in this literature review is descriptive qualitative. Data collection techniques include literature studies or reviews of relevant previous articles published between 2021 and 2026. The technique used in this literature review is Comparative Analysis. The data used in this descriptive qualitative approach comes from previous research relevant to this study and is sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta Journal 2-5, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study indicate that: 1) Maritime competence influences maritime safety in Indonesia; 2) Maritime safety management influences maritime safety in Indonesia; and 3) Maritime regulations influence maritime safety in Indonesia. The study concludes that a combined approach to enhancing maritime competence, management practices, and regulatory frameworks is critical in improving maritime safety in the region.

Grace Vita Vidyani; Olfebri Olfebri

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to analyze the influence of port infrastructure, logistics connectivity, and fleet capacity on the performance of sea tolls in Indonesia. The approach used in this literature review study is descriptive qualitative. The data collection technique used is a literature study or review of relevant previous articles published between 2021 and 2026. The technique used in this literature review is comparative analysis. The data used in this descriptive qualitative approach came from previous studies relevant to this study and sourced from academic online media such as Thomson Reuters Journal, Springer, Taylor & Francis, Scopus Q2-Q4 Emerald, Elsevier, Sage, Web of Science, Sinta 2-5 Journal, DOAJ, EBSCO, Google Scholar, Copernicus, and digital reference books. The results of the study show that: 1) Port infrastructure affects sea toll performance; 2) Logistics connectivity affects sea toll performance; 3) Fleet capacity affects sea toll performance.

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2026 International Forum of Researchers and Lecturers

This research investigates the integration of Smart Production Systems (SPS) within the framework of Industry 5.0, emphasizing how such integration redefines operational efficiency and human–machine collaboration. The study aims to identify the contributions of smart technologies to productivity, sustainability, and human value in modern production systems. A Systematic Literature Review (SLR) was conducted following PRISMA guidelines, drawing from international databases including Elsevier, Springer, IEEE Xplore, Wiley, Taylor & Francis, ACM, and SAGE, as well as national sources. Publications from 2023–2025 were screened using keywords such as “Industry 5.0,” “Smart Production Systems,” “Human–Machine Collaboration,” and “Operational Efficiency.” Thematic analysis categorized findings into four dimensions: operational efficiency, human–machine collaboration, industrial sustainability, and socio-ethical aspects. Results indicate that SPS integration significantly enhances operational efficiency while fostering adaptive and creative collaboration between humans and machines. The combination of Artificial Intelligence (AI), Cyber-Physical Systems (CPS), and human creativity establishes a resilient, sustainable, and innovative production paradigm. Successful implementation of Industry 5.0 requires harmonizing technological advancement, human skills, and ethical principles. Practically, the study offers insights for industry stakeholders and policymakers in designing human-centered digital transformation strategies, strengthening supply chain resilience, workplace safety, and innovation. This research contributes conceptually by highlighting ethical and sustainable human–machine interactions in future production systems.

Darmawansyah Darmawansyah; Reflis Reflis; Mustopa Romdhon; Satria Putra Utama

Jurnal Manajemen Bisnis Digital Terkini 2026 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The economic valuation of natural resources (NR) is an important instrument in supporting evidence-based decision-making, particularly in sustainable environmental management. Cost–Benefit Analysis (CBA) serves as a primary approach to assess the economic feasibility of programs or policies by integrating all benefits and costs, including non-market values. This article presents a systematic literature review of studies employing CBA for NR valuation during the period 2010–2024, based on searches in Scopus, Web of Science, ScienceDirect, SpringerLink, Taylor & Francis, and Google Scholar, using stringent selection criteria. The review findings indicate that CBA has been widely applied in forest management, biodiversity conservation, land rehabilitation, water and air pollution control, and ecotourism development, providing a quantitative depiction of economic feasibility through indicators such as Net Present Value (NPV), Benefit–Cost Ratio (BCR), and Internal Rate of Return (IRR). Key challenges were identified in non-market valuation, long-term uncertainty, data limitations, and sensitivity to discount rate assumptions. These findings underscore the importance of integrating environmental valuation methods, conducting comprehensive sensitivity analyses, and adopting multidisciplinary approaches to strengthen the application of CBA in sustainable NR management, while also offering strategic recommendations and directions for future research for policymakers and environmental economics scholars.

Priyanto Suharto

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

The aim of this research is to develop a new strategic model for Indonesian border defense by recalibrating the Lykke Framework. It assesses the relevance of the traditional ends–ways–means framework in addressing modern border threats and proposes adding a risk pillar to improve adaptability and multi-domain integration. Using a Systematic Literature Review (SLR), the study examines policy developments, defense doctrines, surveillance technologies, and geopolitical dynamics influencing Indonesian border security. Literature was sourced from international and national databases (ScienceDirect, SpringerLink, SINTA, BRIN, etc.) for publications between 2018–2025. The findings reveal that Indonesia's border regions face complex threats such as sovereignty violations, transnational crime, cyberattacks, and ideological penetration. These challenges highlight the inadequacy of the traditional ends–ways–means framework without incorporating a fourth risk pillar. The study introduces the New Lykke Model, which enhances the strategic framework for integrated military management, considering geopolitical, operational, socio-cultural, and environmental risks. This model offers practical guidance to stakeholders like the Indonesian National Armed Forces (TNI), Bakamla, and the National Police (Polri), aiming to improve border security operations and policy planning. The study is among the first to adapt the Lykke Model to Indonesian border defense, incorporating an integrated risk pillar for a more comprehensive security strategy.

Sudrajat, Muhammad Haris

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

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.

Dewi Stopia Nengsi; Reflis Reflis; Devi Monika Sihite; Rahmawati Rahmawati; Aliyanti Zumrona

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to analyze production levels and identify leading vegetable commodities in Rejang Lebong Regency during the period of 2023–2024. The data used is secondary data sourced from the Rejang Lebong Regency Agriculture Office and empirical calculations based on Location Quotient (LQ) analysis. The results show that the total vegetable production in Rejang Lebong Regency in 2023 reached 3,451,596 quintals and decreased to 3,198,925 quintals in 2024. The commodities with the highest average production were cabbage (647,021 quintals), eggplant (646,994.5 quintals), and carrots (339,041.5 quintals), while the lowest production was found in kale and long beans. LQ analysis shows that there are eight leading commodities (LQ > 1), namely spring onions, green beans, cauliflower, potatoes, cabbage, mustard greens, carrots, and large chilies, most of which are highly competitive highland crops. The results of this study confirm that Rejang Lebong Regency has strong potential as a horticultural center in Bengkulu Province. Therefore, a commodity-based agricultural development strategy is needed that is oriented towards increasing productivity, added value, and the region's competitiveness in a sustainable manner.

Mia Kusmiati; Avinash Pawar; Asep Gema Nurochmat; Hari Imbrani; M. Syahrudin +1 more

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

The purpose of this study is to analyze the strategic role of the Green Human Resource Information System (Green HRIS) in bridging the transformation of human resource management with the demands of Environmental, Social, and Governance (ESG) principles, specifically examining how Green HRIS contributes to sustainable HR practices, organizational performance, and digital HR transformation. Using a Systematic Literature Review (SLR) approach, this study identifies, evaluates, and synthesizes prior research by conducting a structured search across major academic databases—Scopus, Web of Science, Springer, Elsevier, and Wiley—for publications from 2020 to 2025 that address green HRM, HR digitalization, sustainable HR practices, and ESG integration. The review process includes screening titles, abstracts, and full texts, extracting key data, and categorizing findings into environmental, social, and governance dimensions. The results demonstrate that Green HRIS strengthens ESG implementation by reducing paper usage, lowering carbon emissions, and promoting sustainable HR practices such as digital recruitment and e-learning, while also improving governance through enhanced transparency, accountability, regulatory compliance, and real-time reporting. Empirical evidence indicates that Green HRIS fosters employee engagement, organizational innovation, and the development of green competitive advantages. Practically, the study highlights how organizations, policymakers, and HR managers can utilize Green HRIS to optimize digital transformation and meet ESG requirements, thereby reinforcing legitimacy and long-term competitiveness within the green economy. This research offers originality as one of the first systematic reviews addressing Green HRIS in the ESG era, integrating theories such as the Resource-Based View, Technology Acceptance Model, and organizational sustainability theory, while also mapping trends, best practices, and gaps for future research.

Indira Oktavianti; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to systematically review performance measuring factors in MSMEs in the digital era in Indonesia. The research method uses Systematic Literature Review (SLR) with the design of the PRISMA framework. The data sources used were obtained from various databases of quality scientific publications including emerald, taylor and francis, springerlink, and sciencedirect, with a time span from January 2020 to June 2025. A total of 24 international scientific articles published in the period were analyzed for further identification on the main trends, main topics, and research directions. The results of the study show that the role of digital transformation has become an important factor in shaping the performance of MSMEs in the modern era. The factors that measure the performance of MSMEs are related to entrepreneurial competence, adaptation to technology, innovation ability, and government support. Some of these supporting factors also support resilience and sustainability for micro, small, and medium enterprises (MSMEs). However, the success of work achievements for business actors cannot be separated from adequate organizational readiness and resources, as well as good governance. This study contributes academically in the form of a conceptual framework for performance improvement measures for MSMEs, as well as providing recommendations as strategies for micro, small, and medium business actors to increase productivity so that businesses can grow and be sustainable in the digital era.

Landreas Utama Lie; Sudarmiatin Sudarmiatin; Agus Hermawan

International Journal of Management and Strategic Business Leadership 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to systematically review the determinants of innovative work behavior in MSMEs in the digital era in Indonesia. The research method uses Systematic Literature Review (SLR) with the design of the PRISMA framework. The data sources used were obtained from various databases of quality scientific publications including emerald, taylor and francis, springerlink, and sciencedirect, with a time range from 2020 to 2025. A total of 15 international scientific articles published in the period were analyzed for further identification of the main trends, main topics, and research directions. The results of the study show that the results of the study show that three main components consist of Innovative Work Behavior Determinants (PKI) in Micro, Small, and Medium Enterprises (MSMEs) in the modern era: Organizational/Interpersonal Factors, Leadership Factors, and Individual Factors. This Systematic Review serves as a comprehensive summary of evidence that collectively corroborates individual findings, increases confidence in applicable practices, and directs MSME strategies to ensure survival and competitive advantage amid the challenges of the digital age.

Dyah Sukmasari; Sovian Aritonang; Aries Sudiarso; Koko Pujianto

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

The purpose of this study is to investigate the strategic role of air transportation management in Military Operations Other Than War (MOOTW), particularly in archipelagic contexts such as Indonesia, where rapid humanitarian response, territorial surveillance, and civil–military cooperation are essential for resilience. By applying a Systematic Literature Review (SLR), this article synthesizes findings on humanitarian logistics, technological transformation, and policy frameworks for strengthening national defense readiness. Design/methodology/approach – This study employs a qualitative Systematic Literature Review (SLR) methodology guided by PRISMA principles, analyzing 30 scholarly contributions from 2009–2025, including international peer-reviewed journals, Routledge and Springer volumes, arXiv preprints, and Indonesian academic publications.Results highlight that strategic air  transportation is indispensable for disaster relief, medical evacuation, and supply delivery in archipelagic nations. The adoption of AI, machine learning, UAVs, and reinforcement learning has enhanced responsiveness and equity in humanitarian supply chains. However, persistent challenges include aging fleets, interoperability constraints, and fragmented civil–military coordination. The study underscores the need for modernization of air assets, institutionalized civil–military collaboration, and integration of AI-based routing and command systems. Strengthening these aspects can enhance Indonesia’s resilience and preparedness in MOOTW scenarios. This article uniquely bridges global research on data-driven air power with Indonesian defense perspectives, proposing a scalable strategic framework for air transportation management that advances archipelagic resilience.

Mia Kusmiati; Sovian Aritonang; Avinash Pawar

International Journal of Management Science and Business 2025 International Forum of Researchers and Lecturers

Purpose –The objective of this research is to analyze the role of advanced materials as a foundation for technological innovation and as a strategic element in strengthening the national defense system. The study focuses on the interrelationships between policy aspects, industry dynamics, and theoretical frameworks to explain the urgency of adopting advanced materials in Indonesia. Design/methodology/approach –This study uses a conceptual approach based on a systematic literature review (SLR) by examining reputable international publications published by Elsevier, Springer, Wiley, Taylor & Francis, IEEE, ACM, ScienceDirect, SAGE, JSTOR and DOAJ as well as national literature indexed by SINTA. The analysis was conducted using a thematic synthesis method that combines regulatory and policy dimensions, empirical data related to budget trends and industrial implementation, and theoretical models including diffusion of innovation, technology acceptance models, and behavioral reasoning theory. Findings –Studies have shown that advanced materials such as lightweight composites, high-entropy materials, smart materials, and functional coatings have a significant role in strengthening military resilience, reducing dependence on imports, and improving the efficiency of defense logistics. However, the adoption of these materials still faces obstacles such as high production costs, limited human resources, and the vulnerability of critical mineral supply chains, which are heavily influenced by global geopolitical dynamics. Practical implications –This study emphasizes the importance of strengthening national research, integrating the defense industry into the DEFEND ID ecosystem, and international collaboration to accelerate technology transfer. Mapping the critical mineral supply chain also needs to be a strategic priority to ensure the sustainability of defense materials development. Originality/value –This article offers a novel contribution through the simultaneous integration of policy perspectives, empirical data, and theoretical frameworks in the context of advanced materials development in Indonesia, an aspect that has rarely been comprehensively explored in previous studies.

Priyanto Priyanto; Mia Kusmiati

International Journal of Management and Digital Sciences 2025 International Forum of Researchers and Lecturers

Purpose –This article aims to examine Territorial Defense Management (TDM) as an adaptive defense strategy in the contemporary era, with a focus on the synergy of UAV–sensor fusion–C2 technologies, whole-of-defense cyber orchestration and strengthening community resilience in facing multidimensional threats. Design/methodology/approach –This study employed a Systematic Literature Review (SRB) approach, using scientific literature sources from 2021–2025 from Scopus, IEEE, Springer, ScienceDirect, Garuda, and ResearchGate. Thirty-one primary articles were selected through rigorous screening and then analyzed using thematic coding and data triangulation to ensure the validity of the findings. Findings –The study results show that: (1) UAVs with sensor fusion increase the effectiveness of regional surveillance, although they require a counter-UAV system and good spectrum governance; (2) whole-of-defense cyber is proven crucial with the support of threat intelligence, territorial cyber operations centers, and AI for anomaly detection and automated response; (3) community resilience strengthens defense through emergency communications, early warning systems, and community participation in joint training with authorities. Practical implications –The effectiveness of MPT can be enhanced through standardization of IoMT architecture across the military services, counter-UAV and cyber exercises at the regional level, and the development of quantitative metrics to measure community resilience linked to military-level readiness. Originality/value –This article contributes by integrating technology, cyber, and community perspectives into a single adaptive MPT framework, thereby strengthening deterrence, rapid response, and socio-technological resilience. This approach is relevant for strengthening Indonesia's modern defense doctrine.

Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose – Purpose This is for explore interconnection strategic between system energy and defense in support resilience national with propose draft paradigm energy dual role paradigm This positioning energy No only as protected objects​ from threat external, but also as subject strategic support​ operation military through energy renewable, implementation network smart, and technology storage battery. Design/ methodology / approach – Research This use approach review library systematic (SLR) for synthesize findings academic and reports policy from three year lastly, which involves source journal national (SINTA indexed) and international (Elsevier, Springer, IEEE, etc.), with focus on intersection between resilience energy and defense strategy national. Findings – Review This disclose that infrastructure resilient energy​ increase capability defense, while system formidable defense​ ensure continuity supply energy national research​ This propose an integrative model consisting of from three layer strategic: integration policy national (between RUEN and RENSTRAHAN), development infrastructure green and digital, and development capacity source Power man together. Framework Work integrative This strengthen reciprocal resilience​ between sector energy and defense. Implications practical – The makers policies, institutions military, and stakeholders interest energy pushed for together implementing synchronized strategies, integration curriculum and investment in infrastructure digital energy use reach resilience national term long in face uncertainty geopolitics and environment. Originality / Value – Study This introduce framework Work new paradigm energy role double in defense national, which provides runway theoretical and practical for integrate transition energy sustainable with planning defense strategic. Study This contribute in a way conceptual for bridge gap between policy energy and defense strategy, especially in context threat hybrids and vulnerabilities system cyber-physical.

F. Sukma Wahyudin; Mia Kusmiati

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

Purpose –This article aims to integrate three strategic pillars in strengthening Indonesia's defense human resources (HR), namely Crew Resource Management (CRM) in military medicine, national biological defense, and STEM-based education. Design/methodology/approach –The research used a systematic literature review approach by examining literature from international databases (Elsevier, Springer, Wiley, Taylor & Francis, ACM, IEEE, ScienceDirect, SAGE, DOAJ, JSTOR) and reputable national journals (SINTA, GARUDA, BRIN). The analysis was conducted thematically with normative, empirical, and conceptual approaches. Findings –The study results show that: (1) CRM effectively improves communication, coordination, and decision-making of military medical teams in crisis situations; (2) the establishment of a Biological Defense Agency is urgently needed to address the threat of pandemics, bioterrorism, and transnational biosecurity; and (3) STEM education has been proven to strengthen innovation, adaptability, and the competence of the younger generation of defense personnel. The integration of these three aspects results in the CRM–Bio-Defense–STEM Nexus conceptual framework as the foundation for developing Indonesian defense human resources towards the 2045 vision. Practical implications –This study recommends strengthening national policies through: (1) a STEM-based defense curriculum, (2) CRM training in military medical education and operations, and (3) the establishment of a special biological defense institution as the front line in facing biological threats.Originality/value –This article provides a new contribution in the form of an integrative conceptual model of CRM–Bio-Defense–STEM that has never been studied holistically in the context of Indonesian defense, while also offering a strategic framework for the development of adaptive, innovative, and resilient national defense human resources.

Rianzah Munawaroh; Eni Noviani; Sudarmiatin Sudarmiatin; Mokhammad Nuruddin Zanky

International Journal of Management Science and Entrepreneurship 2025 International Forum of Researchers and Lecturers

This study aims to systematically examine the influence of digital literacy on the learning outcomes and 21st-century skills of high school students. The method used is a Systematic Literature Review (SLR) following the PRISMA guidelines. Data sources were obtained from various academic databases, including Google Scholar, ERIC, ScienceDirect, and SpringerLink, with publications ranging from 2019 to 2025. A total of 30 articles were selected based on predetermined inclusion and exclusion criteria. The analysis was conducted using a thematic approach to identify patterns, relationships, and the contribution of digital literacy to learning outcomes and the development of 21st-century skills, such as critical thinking, collaboration, communication, and creativity. The synthesis results show that digital literacy has a significant influence on improving learning outcomes and strengthening 21st-century competencies. This study emphasizes the importance of integrating digital literacy into secondary school curricula and teacher training to support effective 21st-century learning.

Udayat Udayat; Mia Kusmiati

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

This research aims to develop a digital-based governance model for village finance to support the realization of a Smart and Green Village. The study analyzes how digital transformation in village finance management can increase transparency, accountability, and efficiency, while promoting sustainability-oriented budgeting and environmental practices. A Systematic Literature Review (SLR) was used to identify, evaluate, and synthesize scientific publications from 2022 to 2025, accessed through reputable databases such as ScienceDirect, Springer, Wiley, Taylor & Francis, SAGE, ACM, and IEEE. The review focused on topics including digital governance in villages, digital public finance, smart village development, green budgeting, environmental sustainability, and rural digital transformation. Findings indicate that digital-based village finance governance enhances administrative efficiency, strengthens budget transparency through real-time monitoring, minimizes financial deviation risks, and boosts public participation in fiscal accountability. Integrating digital systems with green budgeting features enables the prioritization of sustainable programs, such as renewable energy, waste management, climate change mitigation, and green infrastructure development. The study suggests a comprehensive digital-based governance model that includes e-budgeting, e-accounting, digital payment systems, public transparency dashboards, and environmental performance indicators to support the implementation of a Smart and Green Village. This research offers strategic insights for village governments, policymakers, and practitioners on the importance of adopting digital governance tools to improve financial management and strengthen sustainable development at the local level.

Ricardo Herendra; Tri Joko Prasetyo

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to compare and analyze the accuracy levels of four financial distress prediction models—Altman Z-Score, Springate, Grover, and Zmijewski—in anticipating the potential bankruptcy of companies subjected to delisting from the Indonesian Stock Exchange (IDX). The delisting phenomenon, which is strongly linked to severe financial deterioration, provided the core motivation for identifying the most reliable predictive instrument, utilizing secondary data from the annual financial reports of delisted companies during the 2019-2023 observation period. Descriptive analysis techniques were employed to calculate the accuracy rate and Type Error for each model. The comparative results consistently indicate that the Springate Model is the most effective, consistent, and accurate model for predicting financial distress in delisted firms, achieving an accuracy rate of 89% in both the first and second years prior to delisting, while the Altman Z-Score model exhibited lower accuracy (68.75% and 62.50%). This key finding emphasizes the superiority of the Springate Model as a crucial diagnostic tool for investors and regulatory bodies in assessing corporate bankruptcy risk.