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The increasing emphasis on sustainable business practices has encouraged companies to integrate environmental and social responsibilities into their strategic and financial decision-making processes. This study investigates the influence of Green Accounting on Firm Value and examines the moderating role of Corporate Social Responsibility (CSR) within the Triple Bottom Line framework. A quantitative research design was employed using panel data from 23 energy, mining, and infrastructure companies listed on the Indonesia Stock Exchange during the 2022–2024 period, resulting in 69 firm-year observations. Secondary data were collected from annual reports and sustainability reports and analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA). The findings indicate that Green Accounting does not have a significant direct effect on Firm Value, while CSR also shows no significant direct influence. Furthermore, CSR is unable to significantly moderate the relationship between Green Accounting and Firm Value. These results suggest that sustainability initiatives implemented by Indonesian companies have not yet generated measurable short-term financial benefits, although they may contribute to long-term corporate legitimacy, stakeholder trust, and sustainable competitiveness. The study provides practical implications for corporate managers, investors, and policymakers by emphasizing the importance of strengthening sustainability reporting quality and integrating environmental and social strategies into long-term corporate value creation.

This study applies a quantitative approach with a survey method as a data collection technique. Research data were obtained by distributing questionnaires to respondents who were the subjects of the study, namely small and medium enterprises (SMEs) engaged in shell craft in the coastal areas of Surabaya. The influence of digitalization and competitiveness on increasing income from digitalization was measured through the use of social media, e-commerce platforms, and the use of information technology in business activities. Meanwhile, the competitiveness variable was measured based on product quality, innovation, price, and marketing capabilities. Digitalization has a positive effect on increasing income for small and medium enterprises (SMEs) engaged in shell craft. The use of digital media has been proven to be able to expand the market and increase sales volume. In addition, competitiveness also affects income, where innovation is the main factor that drives increased sales value. Simultaneously, digitalization and competitiveness contribute significantly to increasing income for small and medium enterprises (SMEs). Support for related institutions and business actors in digital literacy, product innovation, and sustainable marketing strategies is needed to strengthen competitiveness and improve the welfare of coastal communities.

This study examines Income Tax provisions under the latest tax regulations in Indonesia, explains the procedures and mechanisms for calculating Income Tax based on the Law on Harmonization of Tax Regulations (HPP Law), and evaluates the contribution of Income Tax to state revenue and equitable income distribution. This research applies library research with a qualitative descriptive approach. The data were collected from relevant sources, including laws and regulations, academic books, scientific articles, research journals, and official government publications related to Income Tax policy in Indonesia. The data were analyzed systematically to identify regulatory developments, tax calculation mechanisms, and the implications of tax policy for national state revenue and fiscal justice. The findings show that the HPP Law establishes five progressive tariff layers for Individual Taxpayers, with a maximum rate of 35% imposed on taxable income exceeding IDR 5 billion per year. This provision reflects the principles of ability to pay and vertical equity in Indonesia’s tax system. Furthermore, the Corporate Income Tax rate of 22%, along with various rate-reduction incentives for eligible taxpayers, can enhance business competitiveness and reduce tax burdens. Tax administration modernization through e-Filing, e-Billing, e-Bupot, and Coretax also improves service efficiency and strengthens taxpayer compliance more effectively.

This community service article discusses the Student Creativity Program (PKM) Workshop for Informatics Management students of Politeknik Negeri Sriwijaya in 2026. The activity aimed to increase students’ capacity to design PKM ideas that are creative, logical, collaborative, and relevant to the problems of society and technology development. The method used a participatory workshop consisting of needs identification, material preparation, online implementation, discussion, idea clinic, and follow-up reflection. The workshop introduced the substance of PKM, proposal logic, theme selection, team collaboration, and the PKM-GFT scheme as a written futuristic idea that emphasizes visionary, realistic, solution-oriented, long-term, and broad-impact concepts. The results showed that students obtained a clearer understanding of PKM schemes, the characteristics of feasible ideas, and the importance of transforming simple observations into structured proposals. The activity also encouraged students to prepare ideas based on problems, novelty, benefits, and implementation logic. This workshop implies that continuous mentoring is needed to strengthen students’ proposal-writing skills, creativity, and competitiveness in PKM submission

Exports as a component of international trade contribute significantly to the development and growth of a country’s economy. In Indonesia, export activities are considered one of the key drivers in increasing national economic performance. This research seeks to evaluate the role of Indonesia’s exports to the United States within the Harmonized System (HS) Code 71 commodity classification, encompassing pearls, gemstones, precious metals, and jewelry products, in influencing Indonesia’s economic growth as reflected by Gross Domestic Product (GDP) at constant prices.The analysis focuses on three specific commodity groups: Pearls and Precious Stones (HS 71.01–71.05), Precious Metals and Metals Clad with Precious Metals (HS 71.06–71.12), and Jewelry and Related Articles (HS 71.13–71.18). A descriptive quantitative research design was employed, utilizing secondary time-series data collected for the 2015–2024 period. Data sources included the Indonesian Central Bureau of Statistics (BPS) and Trade Map. To assess the relationship between variables, this study adopted multiple linear regression analysis accompanied by classical assumption testing and hypothesis testing using both t-test and F-test procedures. The empirical findings demonstrate that export performance within the HS Code 71 category underwent considerable fluctuations throughout the observation period, reaching its peak in 2024.Furthermore, the statistical results indicate that each commodity sub-category contributes differently and exerts varying effects on Indonesia’s real GDP, both individually and collectively. The outcomes of this research are expected to provide useful references for government institutions in developing trade cooperation strategies and policy decisions, while also supporting business actors in strengthening the international competitiveness of Indonesian products.

This study aims to analyze the effect of artificial intelligence (AI)-based demand forecasting and big data analytics on inventory optimization through prediction accuracy among e-commerce actors or marketplace sellers in Curug. This research employed an explanatory quantitative approach involving 100 respondents selected through purposive sampling based on predefined criteria relevant to the research objectives. Data were collected using a structured Likert-scale questionnaire and analyzed using Structural Equation Modeling Partial Least Squares (SEM-PLS) by evaluating the measurement model, structural model, and mediation effects. The findings reveal that AI-based demand forecasting and big data analytics have a positive and significant effect on prediction accuracy. Furthermore, prediction accuracy has a positive and significant effect on inventory optimization and significantly mediates the relationship between AI-based demand forecasting, big data analytics, and inventory optimization. These findings indicate that the integration of AI and big data analytics contributes to more accurate demand prediction, leading to improved inventory management performance. The implication of this study suggests that e-commerce actors should improve data quality, analytical capability, and the adoption of predictive technologies to support more accurate, efficient, and responsive inventory decisions, thereby enhancing operational performance and competitiveness in responding to dynamic market demand.      

Somongari Tourism Village in Indonesia's Purworejo Regency is the site of this research on the ways in which community-based creative economy development could promote ecotourism. As a destination rich in natural, cultural, and historical assets, Somongari demonstrates significant potential to integrate creative industries into tourism practices. Examining community involvement, entrepreneurship, and government, this study used a qualitative descriptive technique to gather data via observation, recording, and interviews.Findings reveal that creative economy initiatives—such as culinary innovation, agro-tourism, cultural storytelling, and digital promotion—strengthen destination attractiveness while generating income for residents. Innovation, inclusion, and intergenerational colaboration are greatly enhanced when women and youths are involved. Community ownership and fair distribution of benefits are reinforced via participatory governance and collective management. Limited product diversi-fication, reliance on seasonal tourism, and limitations in management competence are some of the difficulties that continue to exist. The study concludes that community-based creative economy development provides a strategic pathway for sustainable tourism by integrating economic empowerment, cultural preservation, and social participation. Strengthening entrepreneurship, enhancing digital marketing, diversifying tourism products, and fostering stakeholder collaboration are essential to improving competitiveness and resilience. This study contribute to the discourse on sustainable rural tourism by demonstrating how creative economy initiatives can serve as instruments of empowerment and sustainable destination development.

This literature review synthesizes findings from fifteen peer‑reviewed studies published between 2020 and 2026 to examine the determinants of sustainable competitive advantage in the furniture industry. The analysis reveals that green innovation, environmental performance, and market orientation interact as core drivers of competitiveness, supported by theoretical perspectives including the Resource‑Based View, Natural Resource‑Based View, Institutional Theory, Circular Economy, and Strategic Management frameworks. The review highlights how internal capabilities, regulatory compliance, and responsiveness to consumer preferences collectively shape the ability of micro, small, and medium enterprises to adapt to sustainability demands in global markets. Evidence shows that eco‑innovation practices, waste recovery strategies, and clustering models enhance efficiency and legitimacy, while indicators of green growth and brand performance provide practical tools for evaluating sustainability outcomes. The synthesis underscores that competitive advantage in this sector is not determined by isolated variables but by systemic integration across resources, operations, and market dynamics. This study contributes theoretically by consolidating fragmented insights into a coherent conceptual model and practically by offering guidance for enterprises and policymakers to foster green transformation. The findings emphasize the urgency of aligning industrial practices with ecological integrity and suggest that future research should examine cross‑country variations, longitudinal impacts, and the integration of digital technologies with sustainability strategies to strengthen the resilience of furniture enterprises in the global economy.

The increasingly dynamic organizational environment demands strategic human resource management to maintain competitiveness and achieve organizational goals. Performance appraisal serves not only as an evaluation tool but also as the basis for decision-making regarding employee career development. This study aims to analyze the impact of performance appraisal on career development based on various empirical research findings. The method used is a Systematic Literature Review (SLR) with the PRISMA framework and a descriptive-qualitative approach. Data were obtained from scientific articles on Google Scholar, Garuda, and ScienceDirect containing quantitative studies from the 2022–2026 period. The data were then analyzed using narrative synthesis to identify patterns of relationships between performance appraisal and career development. The results of the study indicate that performance appraisal has a positive and significant effect on employee career development. An objective, transparent, and measurable appraisal system helps organizations identify employee potential, enhance competencies, determine training needs, and support promotions and career opportunities. These findings align with Performance Management Theory, Human Capital Theory, Goal-Setting Theory, and Expectancy Theory. Therefore, the integration of performance appraisal and career development is a key strategy in building a competent, productive, and sustainable workforce.

The rapid growth of the global halal economy has positioned halal products and services as important contributors to international trade, economic development, and evolving consumer markets. This study investigates the role of halal consumer protection law in supporting the advancement of the halal economy from both legal and economic perspectives. Employing a qualitative approach with a juridical normative framework, this research examines regulatory structures, halal certification mechanisms, consumer protection principles, and the broader economic implications of halal governance. The findings indicate that effective halal consumer protection frameworks are essential for establishing legal certainty, preserving product authenticity, strengthening consumer trust, and improving market transparency. From an economic perspective, comprehensive halal regulations contribute to enhancing product competitiveness, expanding global market access, encouraging industrial innovation, attracting investment, and promoting sustainable economic growth. Nevertheless, this study highlights several ongoing challenges, including the lack of harmonization among international halal standards, limited regulatory enforcement capacity, the financial burden of certification processes for micro, small, and medium enterprises (MSMEs), and the increasing complexity of digital trade and cross-border e-commerce.

The coffee shop industry has experienced substantial growth in recent years, creating intense competition that compels businesses to continuously enhance service performance in order to maintain customer satisfaction and market competitiveness. PT Jokopi Indonesia Group has encountered several service-related issues reflected in declining sales performance and recurring customer complaints, indicating the need for a comprehensive evaluation of service quality. This study aims to identify service attributes that fail to meet customer expectations and determine improvement priorities through the integration of the SERVQUAL and Kano methods. A quantitative approach was employed using questionnaire data collected from 50 customers who had prior experience with the company’s services. SERVQUAL was utilized to assess discrepancies between customer expectations and perceived service performance, while the Kano model was applied to classify attributes according to their contribution to customer satisfaction. The findings reveal that all evaluated attributes generated negative gap values, indicating that existing service performance has not yet reached the level expected by customers. The most critical gaps were identified in menu availability, air-conditioning and fan comfort, payment convenience, and straw availability. Kano classification further demonstrates that menu availability and thermal comfort facilities belong to the Must-Be category, meaning that failure to provide these attributes may trigger significant customer dissatisfaction. The integration of SERVQUAL and Kano highlights these attributes as the most urgent areas for improvement. The results provide managerial guidance for developing targeted service enhancement initiatives aimed at strengthening customer satisfaction, retention, and competitive advantage.

Human Resource Management (HRM) plays a strategic role in enhancing organizational productivity through effective management of human capital. This study aims to analyze the influence of training and development, compensation, work environment, and work motivation on employee productivity. The research employed a quantitative approach using a survey method. The population consisted of employees at manufacturing companies in Banten Province, with a sample of 120 respondents selected through purposive sampling. Data were collected using a structured questionnaire and analyzed using multiple linear regression. The results showed that training and development (t = 4.071; sig. = 0.000), compensation (t = 3.397; sig. = 0.001), work environment (t = 3.384; sig. = 0.001), and work motivation (t = 3.046; sig. = 0.003) each had a significant positive effect on employee productivity. Simultaneously, the four independent variables explained 67.4% of the variance in productivity (R² = 0.674; F = 59.821; sig. = 0.000). These findings underscore the importance of integrated HRM practices in improving employee productivity and organizational competitiveness.

Multi Sari MSME, located in Pangkalan Batang Village, Bengkalis Regency, produces traditional local products such as fish crackers, shrimp crackers, and sago crackers. Despite having quality products, legal business permits, halal certification, and stable raw material availability, the enterprise still faced limitations in digital marketing practices, resulting in a limited market reach. This community service program aimed to improve the marketing capacity of the MSME through the implementation of digital marketing strategies. The methods employed included SWOT and STP analyses, Google Business Profile development, social media management, content calendar preparation, promotional content creation, and marketplace utilization. The program also involved mentoring and training activities to enhance the partner’s understanding of digital marketing tools and techniques. The results showed significant improvements in the partner’s knowledge and skills in utilizing digital platforms for marketing purposes. Furthermore, Multi Sari MSME now possesses more structured digital marketing channels, increasing product visibility and creating opportunities to reach a broader market. Therefore, digital marketing has proven to be an effective strategy for enhancing MSME competitiveness, business sustainability, and market expansion in the digital era.

Flight crew productivity is a strategic factor in maintaining flight safety, operational efficiency, and airline competitiveness in the high-reliability aviation industry. This study aims to analyze and synthesize factors influencing flight crew productivity through a conceptual approach based on literature review. The research method used is library research with a systematic literature review technique. The type of data used is secondary data in the form of scientific articles, proceedings, and relevant previous research reports. Data sources were obtained from scientific databases such as Scopus, EBSCO, Copernicus, and SINTA. The results of the study indicate that adequate individual capabilities, a high level of work engagement, a measurable KPI system, and a fair and competitive remuneration scheme have a positive relationship with increasing aircrew productivity. Managerial implications emphasize the importance of designing integrated human resource policies, particularly in competency development, a safety- and efficiency-based performance appraisal system, and compensation management oriented towards sustainable performance.

This study aims to analyze the role of talent management and employee experience in enhancing employee loyalty in the e-commerce industry through a non-empirical, conceptual approach. The study employs a qualitative design with a mixed-methods literature synthesis to construct a model of the relationship between talent management, work experience, and digital workforce loyalty. Data were obtained through a review of reputable international and national scientific literature addressing talent management, employee experience, employee engagement, retention, and employee loyalty in the digital and e-commerce sectors from 2020 to 2026. Analysis was conducted using thematic synthesis and comparative conceptual analysis, with the high turnover rate in the e-commerce industry serving as the primary interpretive context. The research findings indicate that employee loyalty is fostered through the integration of competency development, career development, rewards and recognition, employer branding, work flexibility, organizational communication, and psychological safety. Employee experience strengthens employee engagement and organizational commitment, while talent management enhances perceptions of organizational support and professional career sustainability. The study’s conceptual model demonstrates that the integration of these two variables contributes to workforce retention, organizational stability, productivity, and the enhancement of e-commerce companies’ competitiveness in a competitive digital business environment

This study aims to analyze the role of Christian Religious Education (CRE) teachers as counselors in shaping students’ social behavior amid increasing behavioral deviations such as bullying, violence, misuse of social media, and low tolerance. These phenomena are influenced by internal factors such as emotional instability and identity formation, as well as external factors including family, environment, and digital culture. This research employs a descriptive qualitative method using a library research approach by collecting data from books, scholarly journals, and relevant documents. The findings reveal that CRE teachers play a strategic role not only as educators but also as counselors who accompany students holistically, covering spiritual, moral, emotional, and social aspects. The counseling role performed by CRE teachers includes modeling behavior, mediating conflicts, strengthening self-control, providing social support, and building empathetic relationships with students. Through this approach, students undergo a process of internalizing Christian values such as love, forgiveness, responsibility, and tolerance, which contribute to the development of positive social behavior. Furthermore, collaboration among teachers, parents, and the community serves as a supporting factor in successful character formation. Therefore, the role of CRE teachers as counselors is proven to be effective in shaping students’ social behavior in accordance with moral, social, and religious values, while contributing to the development of a generation with integrity and competitiveness.

Improving the quality of graduates in the Doctoral Program in Law requires effective, adaptive, and quality-based higher education governance. This study aims to analyze the role of management performance evaluation in the management of the Doctoral Program in Law based on transformational leadership and a reward system to improve graduate quality. The study used a qualitative method with a literature study approach through analysis of scientific journals, higher education regulations, and literature related to higher education management. The results indicate that management performance evaluation plays a strategic role in measuring the effectiveness of academic governance, research achievements, the quality of educational services, and graduate success. Transformational leadership plays a role in building an innovative, collaborative, and change-responsive academic culture, while the reward system encourages motivation and productivity among the academic community. The integration of performance evaluation, transformational leadership, and the reward system can improve research quality, scientific publications, accelerated study periods, and the competitiveness of doctoral graduates in law. This study recommends the development of an evaluation system based on key performance indicators integrated with digital transformation and a sustainable reward policy to create superior and quality-oriented management of the Doctoral Program in Law.

In today's digital era, MSME actors are required to be able to compete through the use of technology, including in building a brand image through digital branding. This study aims to analyze the effectiveness of digital branding in increasing the competitiveness of Sambal Pecel Kanaya MSME products in Makassar. The method used is descriptive qualitative with data collection techniques through observation, in-depth interviews, and documentation. Data analysis was carried out using the Miles and Huberman interactive model which includes data reduction, data presentation, and conclusion drawn. The results of the study show that the digital branding applied is quite effective in building a strong brand image, expanding market reach, and increasing consumer trust and buying interest. The use of social media, visual content, authentic product narratives, and customer testimonials has been proven to support increased product competitiveness. However, there are still shortcomings such as limited visual design and the lack of optimal use of other digital platforms. Therefore, it is recommended that MSMEs increase branding capacity through digital marketing training and platform diversification to strengthen the brand's position in the wider market.

This study examines the influence of career adaptability and intrinsic motivation on the work readiness of Generation Z in Tasikmalaya Regency. The research is motivated by high unemployment rates and the rising phenomenon of youth in the NEET category, indicating low post-pandemic workplace preparedness. Employing a quantitative survey method, data were gathered from 100 Gen Z respondents (aged 16–31) using Likert-scale questionnaires through purposive sampling, and subsequently analyzed via multiple linear regression using SPSS 31.The partial test results indicate that career adaptability has a positive and significant effect on work readiness (t = 3.984; p = 0.000), as does intrinsic motivation (t = 4.751; p = 0.000$). Simultaneously, both variables significantly impact work readiness (F = 122.363; p = 0.000). The coefficient of determination demonstrates that these two factors contribute 71.6% to work readiness, while the remaining 28.4% stems from external variables. This research concludes that strengthening internal motivation and adaptive capacity is crucial for Gen Z's competitiveness, thereby requiring intensive attention from the local government, academic sector, and all relevant institutions located in the region.

The rapid development of digital technology has transformed the tourism industry through the implementation of Augmented Reality (AR), which provides more interactive, educational, and immersive tourism experiences. In Indonesia, the adoption of AR has become increasingly important to address the unequal distribution of tourist visits, which remain heavily concentrated in a few destinations, particularly Bali. This study aims to identify the clusters of AR utilization in Indonesian tourism development and analyze their potential contributions to destination promotion, cultural heritage preservation, and tourism competitiveness. The study employed a Systematic Literature Review (SLR) approach based on the PRISMA guidelines. Data were collected from reputable national and international scientific publications discussing AR implementation in tourism, cultural heritage, and travel industries between 2014 and 2025. The findings reveal that AR utilization in Indonesia can be categorized into five major clusters: the Bali Tourism Corridor Cluster, the Jakarta Metropolitan Cluster, the West Java Cluster, the East Java Cluster, and the Eastern Indonesia Cluster. Various AR implementations in destinations such as the Bongal Historical Site, Tana Toraja, Langsa City, and Lawang Sewu demonstrate the technology’s ability to enhance visitor experiences, strengthen historical and cultural education, and support destination marketing strategies. Furthermore, technology readiness and human resource competence were identified as the most influential factors affecting successful AR adoption. The findings suggest that AR has significant strategic potential to expand destination exposure, reduce disparities in tourist distribution across regions, and support the sustainable digital transformation of Indonesia’s tourism sector.