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This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.

This qualitative literature review examines the dysfunctional costs that emerge within Management Control Systems (MCS), a critical organizational mechanism designed to align employee behavior with strategic objectives. Although prior studies have extensively explored the benefits of control systems, discussions on the unintended and often hidden costs remain fragmented. This article aims to synthesize theoretical insights and conceptual debates surrounding four major categories of dysfunctional costs: behavioral displacement, game-playing, operating delays, and negative attitudes. Using a traditional literature review approach, the study integrates foundational theories including agency theory, behavioral control theory, and goal-setting theory with contemporary conceptual findings to identify key behavioral mechanisms that trigger dysfunctional outcomes. The review reveals that overly rigid controls, inappropriate performance targets, and misaligned incentives frequently prompt short-termism, budget slack, manipulation, bureaucratic delays, and psychological strain among employees. These dysfunctional costs can surpass direct control costs and reduce organizational adaptability and long-term performance. The study highlights the need for context-sensitive control design, balanced use of results and action controls, and enhanced attention to behavioral responses when implementing MCS. The implications underscore that effective control is achieved not through tighter rules alone but through thoughtful alignment between control mechanisms, human behavior, and organizational context.

The implementation of Good Corporate Governance (GCG) is a crucial foundation for maintaining public trust in Indonesia’s Islamic banking sector. Yet, the effectiveness of GCG is often debated because formal practices tend to be technocratic and procedural, lacking deeper internalization of Sharia Ethical values. This study analyzes the application of GCG based on Sharia Ethics at Bank Syariah Indonesia (BSI), with a case study at KCP Sawangan Sari Plaza. Using a qualitative approach and case study method, data were collected through source triangulation, including in-depth interviews with the Branch Operation and Service Manager (BOSM), customer service officers, and tellers. These interviews were supported by participatory observation and an examination of corporate documents. The findings reveal no significant discrepancy between formal GCG practices and Sharia Ethics at the research site. GCG principles such as Transparency, Accountability, Responsibility, and Fairness are consistently implemented and rooted in ethical values like Amanah (trustworthiness), Shidq (honesty), and ’Adl (justice). A key insight from this study is the shift in employee motivation from fear-based compliance toward value-based compliance. This shows that the integration of GCG and Sharia Ethics is strongly influenced by ethical leadership and the development of a spiritual work culture at the branch level.

Production theory becomes the most important part to be studied in meeting individual needs for goods. However existing production has not been able to meet the needs of each individual, so uneven production causes many regions to lack food and other needs. his research is a literature research with descriptive qualitative analysis. Data sources are obtained through searching internet sources in the form of Qur'an and Hadith sources, books, national and international articles, and online news. The analysis technique used is content analysiswhich focuses on the perspective of Islamic economics. This study concludes that the theory of production in conventional economics is based on the Homo Economicus paradigm independent of moral guidance. However, Production Theory from an Islamic perspective is based on the Homo Islamicus Paradigm which implements the objectives of sharia (maqashid sharia). In Islamic economics, research on distribution has always been a heated debate because it talks not only about economic aspects but also about social and political aspects. Therefore, to this day, this research has attracted the attention of Islamic and conventional economic thinkers. The purpose of this research is to interpret and provide an explanation of data related to current circumstances, public perspectives and attitudes, conflicts between two or more situations, influences on certain conditions, and other factors. To lay the theoretical foundations for this qualitative descriptive research, researchers used library studies to gather information from books, magazines, newspapers, and other literature

This research is a literature study that aims to identify and analyze the elements that influence tax avoidance practices in trading sector companies. Tax avoidance is a strategy taken by companies to minimize the tax burden that must be paid. Although legal, it often raises ethical debates and has an impact on the country's foreign exchange earnings. The research method used in this study is a literature review of various scientific journals and relevant publications that discuss the determinants of tax avoidance, especially in the trade sector. This research takes data from various sources that have been indexed by SINTA. Researchers searched for all relevant data until it was classified into nine relevant sources and discussed in this study. The following factors that affect tax avoidance include leverage on tax avoidance, profitability on tax avoidance, and company size on tax avoidance. The results of the study indicate that leverage, profitability, and company size affect the practice of tax avoidance. This study provides insight for stakeholders, such as the government and investors, in understanding the characteristics of companies that tend to practice tax avoidance, as well as a basis for formulating more effective tax policies.

Micro, Small and Medium Enterprises (MSMEs) face complex challenges in competing in the global market, where innovative marketing strategies such as experiential marketing are believed to increase brand awareness and consumer loyalty. However, its effectiveness is still debated due to inconsistent findings and the lack of holistic studies that combine quantitative-qualitative approaches. This study aims to analyse the influence of the five dimensions of experiential marketing (Schmitt, 1999) on brand awareness and consumer loyalty of global MSMEs, while exploring the challenges of its implementation. A mixed-methods explanatory sequential design method was used, with quantitative SEM analysis (AMOS 28.0) on 250 global consumers and in-depth interviews with 15 MSME players. Results show the feel (β = 0.48, p < 0.001) and relate (β = 0.35, p = 0.002) dimensions have a significant effect on increasing brand awareness, which acts as a full mediator towards loyalty (indirect effect: β = 0.29, p < 0.01). Qualitative findings revealed cultural adaptation and resource allocation as keys to success. This research provides theoretical contributions by extending Schmitt's (1999) model through the integration of brand awareness as a mediator, as well as practical implications in the form of recommendations for glocalisation strategies and the use of AR/VR technology for MSMEs.

Christology is the theological study of the person, nature, and work of Jesus Christ. This paper traces the development of Christology from the first century to the fifth century, highlighting the theological dynamics that took place in the early church. In the first century, Christology was based on the teachings of the apostles and the New Testament writings, with the main debate being over the humanity and divinity of Christ. The second and third centuries were characterized by the emergence of various theological schools, such as Gnosticism, Docetism, and Monarchianism, which prompted the church to affirm orthodox teachings. In the fourth century, the Council of Nicea (325 AD) and the Council of Constantinople (381 AD) played an important role in rejecting Arianism and affirming the oneness of Christ's essence with the Father. The fifth century witnessed more complex Christological debates, culminating in the Council of Ephesus (431 AD) and the Council of Chalcedon (451 AD), which established that Christ has two natures divine and human in one undivided person. This research confirms that the development of Christology in the first five centuries provided the foundation for Christian doctrine that continues to influence theological thought today.

LGBT identity has become a focus of debate that triggers controversy related to the conflict between ther ole of tradition and modernity in defending human rights, as well as sexuality. This research discusses the controversy generated by LGBT identity in society with the main focus on highlighting the different perspectives on LGBT identity and sexual orientation. Using various sources of articles and journals that have been analyzed for this research, the result show that controversies caused by LGBT groups are often due to the clash between traditional perspectives and modern views on identity and freedom of individual rights. This explains how diverse perspectives on objective content shape cultural discourse and influence wise behavior on matters related to human rights and social justice.