Publication Search

This research aims to analyze the implications of the transition in lease accounting standards to PSAK 73 on tax efficiency levels and net income structures within the retail industry, focusing on PT Mitra Adiperkasa Tbk as case studies. Employing a descriptive quantitative method, this research compares financial statement data from the 2017-2024 period to evaluate shifts before and after the regulation's enforcement. The results reveal that the implementation of PSAK 73 successfully improved corporate tax efficiency, characterized by a decrease in the Effective Tax Rate (ETR) below the statutory corporate tax rate. This was achieved by leveraging temporary differences that resulted in the recognition of deferred tax assets, providing a strategic advantage in the form of tax deferral. On the other hand, the application of this standard caused significant pressure on net profit during the initial transition phase due to the front-loading expense pattern derived from right-of-use asset depreciation and lease liability interest.

The rapid growth of digital commerce has encouraged companies to integrate digital and physical marketing channels to create seamless and consistent customer experiences. This study aims to analyze the role of integrated marketing channels through omnichannel strategies, the utilization of Artificial intelligence (AI), and their impact on customer experience in the context of digital commerce. The study employs a Systematic literature review (SLR) approach by examining relevant scholarly articles related to omnichannel marketing, AI technologies, and customer experience. The findings indicate that integrated marketing channels supported by AI enhance service personalization, customer engagement, operational efficiency, and the quality of interactions between companies and customers. Furthermore, the implementation of omnichannel strategies contributes to higher customer satisfaction and loyalty by providing a more connected experience across multiple customer touchpoints. However, the implementation of integrated marketing channels still faces several challenges, including fragmented channel integration, technological complexity, high investment requirements, and concerns regarding customer data privacy and security. Therefore, effective management of integrated marketing channels is essential for improving customer experience while creating sustainable competitive advantages for companies in an increasingly dynamic digital era.

Usability evaluation plays a crucial role in ensuring the quality of digital systems, particularly in terms of comfort, effectiveness, and ease of use. Instruments such as the System Usability Scale (SUS), User Experience Questionnaire (UEQ), and Heuristic Evaluation (HE) are widely used in modern usability studies. This research conducts a Systematic Literature Review (SLR) to identify patterns and trends in the use of these instruments. A total of 27 initial studies were collected, and 16 were selected through the PRISMA screening procedure. The findings show that UEQ is the most frequently used instrument, especially in Learning Management Systems (LMS) and academic platforms, while SUS is commonly applied to mobile applications and digital libraries for rapid usability assessment. HE is effective in revealing fundamental interface issues such as non-intuitive navigation and layout inconsistencies. Overall, digital systems perform well in Efficiency and Perspicuity, but consistently show low scores in Novelty. This study provides an integrative knowledge map that highlights cross-instrument insights and supports the development of more intuitive, innovative, and user-centered digital systems

This study aims to analyze the implementation of information technology in improving the quality of public services. The research method used is library research by collecting and analyzing various scientific sources, such as journals, books, research articles, and government documents related to information technology and public services. The results show that the implementation of information technology through online service systems, official websites, and administrative information systems is able to improve the effectiveness, efficiency, transparency, and accessibility of public services. Information technology also helps accelerate administrative processes, reduce data management errors, increase employee productivity, and strengthen communication between the government and the community. In addition, the implementation of information technology supports the realization of e-government and good governance through increased accountability and information transparency. However, the implementation of information technology still faces several challenges, such as limited human resources, inadequate technological infrastructure, unstable internet connections, and the low ability of some communities to use digital services. Therefore, it is necessary to improve employee competencies, develop technological infrastructure, and conduct public socialization to optimize the implementation of information technology in public services. Overall, information technology has proven to be a strategic solution in creating modern, effective, efficient, transparent, and community-oriented public services.

This study aims to evaluate how petty cash management practices contribute to improving operational efficiency at PT Anugerah Langgeng Berkat Abadi. This research focuses on examining the implementation of the petty cash management system, applied procedures, and its impact on the smooth execution of daily operational activities. The study employs a descriptive qualitative approach, with data collected through interviews, direct observation, and documentation during the internship period. The collected data were analyzed systematically to describe the actual condition of petty cash management within the company. The results indicate that PT Anugerah Langgeng Berkat Abadi implements a fluctuating fund system in managing petty cash. Expenditures are initially recorded manually and then re-entered into the company’s internal digital system to maintain control and accountability. Petty cash is used to finance routine and urgent operational needs, such as office stationery, transportation costs, and other short-term expenditures. The company has established standard operating procedures governing the use, recording, and accountability of petty cash. Several challenges were identified, including delays in the disbursement and reimbursement process, which may affect time efficiency. However, overall, the petty cash management system is considered effective in supporting short-term operational needs without disrupting the stability of the company’s main cash. This study concludes that systematic and well-controlled petty cash management plays an important role in the company’s cost efficiency strategy and supports daily operational activities. These findings align with strategic management principles, where appropriate financial decision-making contributes to the achievement of long-term organizational objectives.

This research investigates the effect of the amount of MSMEs, the number of buildings, and GRDP on regional tax revenue in selected cities and regencies in South Sulawesi, driven by the inconsistency between the growth of economic potential and the realization of tax revenue, where increases in MSMEs, buildings, and GRDP are not always followed by higher tax receipts. The study aims to analyze the effect of these variables and identify the most significant factors contributing to regional fiscal capacity. A quantitative approach is employed using panel data that combine time series and cross-sectional data from 2015-2024, analyzed through panel data regression with model selection based on Chow, Hausman, and Lagrange Multiplier test. The results show that partially, MSMEs and the number of buildings do not have a significant effect on tax revenue, while GRDP has a positive significant impact; however, simultaneously, all variables significantly influence tax revenue, as indicated by a high Adjusted R-squared value. These findings suggest that economic growth, as proxied by GRDP, plays a more dominant role in increasing tax revenue compared to the mere increase in the number of MSMEs and buildings, implying that optimizing tax revenue requires not only expanding economic potential but also enhancing tax compliance, administrative efficiency, and the quality of economic growth.

This study examines the effect of working capital on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Working capital is operationalized through three distinct proxies derived from Akgün and Memiş Karatəs (2021): the Cash Holding Level (CHL), which measures the proportion of cash and cash equivalents relative to total assets; the Cash Interactive Effect (CIE), which captures the efficiency of converting revenue into operating cash flow; and the Gross Working Capital Ratio (GWCR), which reflects the share of current assets within total assets. Firm performance is assessed through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is measured using the model proposed by Gerson et al. (2025), expressed as SG = b × ROE, where b denotes the earnings retention ratio. Panel data regression analysis is applied to 225 firm-year observations drawn from 45 companies. The study employs the Fixed Effect Model (FEM) for ROA and ROE, and the Random Effect Model (REM) for Tobin’s Q, as determined by the Hausman specification test. The findings reveal that CHL and CIE exert significant positive effects on ROA and ROE, while CIE is the only proxy to produce a statistically significant positive effect on Tobin’s Q. With respect to sustained growth, CHL and GWCR demonstrate significant negative effects, whereas CIE shows a significant positive effect, indicating that operational efficiency dimensions of working capital actively support long-term growth sustainability. These results reinforce the liquidity management theory and contribute empirical evidence that the structure and efficiency of working capital are strategic determinants of both short-term financial performance and long-term growth sustainability in Indonesia’s consumer goods manufacturing sector.

The optimal therapeutic impact of local vaginal drug delivery systems is strongly influenced by the physical characteristics balance of Solid Vaginal Suppositories. A comprehensive review regarding the comparison of mechanical profiles, specifically melting time and crushing strength parameters, from various base classifications constitutes the primary objective of this literature research. The implementation of a Literature Review study design was executed through the extraction of empirical data from twelve experimental journals published within the last ten years. Excessively rapid phase transformation characteristics at physiological basal temperatures and low compression resistance were consistently demonstrated by lipophilic bases such as Oleum Cacao. The risk of structural deformation during the distribution process is highly susceptible to unmodified lipid preparations. High surface elasticity accompanied by a delay in molecular hydration duration reaching 120 minutes was recorded in the utilization of Glycerinated Gelatin Base. Structural rigidity exceeding 4 kgF and disintegration time efficiency under 60 minutes were optimally demonstrated by Polyethylene Glycol (PEG) Base. An enhancement in mechanical resistance against external shocks during the storage period is offered by the thorough modification of the synthetic polymer ratios. Therefore, the determination of the PEG base as the most optimal material is recommended to maintain the quality stability of pharmaceutical products. Compendial regulation standards regarding the physical strength testing of pharmaceutical preparations must be obeyed by every institution to ensure long-term treatment effectiveness. Thus, the alignment between active substance release duration and physical preparation endurance can be realized for absolute patient comfort.

This study conducts a systematic review of literature concerning the role of Management Information Systems (MIS) in managing Umrah pilgrim data across Indonesia. Employing a Systematic Literature Review (SLR) guided by the PRISMA protocol, the study examined and synthesized 24 peer-reviewed articles published between 2019 and 2026, drawn from Google Scholar, SINTA, and nationally accredited journal portals. Findings indicate that MIS adoption has yielded notable improvements in operational efficiency, data reliability, service transparency, and the overall quality of managerial decision-making within Umrah travel organizations. Web-based MIS remains the predominant technological approach, offering integrated modules for pilgrim registration, document handling, financial tracking, and departure scheduling. At the national level, government-initiated platforms such as SISKOHAT and SISKOPATUH have demonstrated tangible contributions to the administration of Hajj and Umrah services. Nevertheless, persistent obstacles continue to hinder full-scale adoption, including inadequate digital infrastructure in certain regions, inconsistent internet connectivity, and gaps in human resource competencies for operating digital systems. The study argues that embracing MIS is no longer optional for Umrah travel operators; rather, it constitutes a strategic necessity. Future research is encouraged to investigate long-term implementation outcomes, cross-system comparisons, and data security considerations within the broader digital landscape of pilgrimage service management.

The selection process for accepting new employees is one of the important stages in a company to ensure that the candidates accepted have qualifications that suit the company's needs. At WINMART, the selection process is still carried out manually, so it is less efficient and prone to errors. Therefore, a system is needed that can assist in more objective and efficient decision making. This Decision Support System (DSS) is designed to assist the selection process for recruiting new employees using the Simple Additive Weighting (SAW) method, which can assess several relevant criteria, such as work experience, education, skills and competency tests. This system was built on a web basis, so it can be easily accessed by parties involved in the selection process, such as HRD and managers. The SAW method was chosen because of its ability to convert various subjective criteria into more objective numerical scores, so that selection results can be more transparent and accountable. By using this system, it is hoped that it can increase efficiency, accuracy and transparency in the new employee selection process at WINMART, as well as facilitate decision making in selecting candidates who best suit the desired criteria.

The rapid advancement of artificial intelligence (AI) has significantly altered the landscape of business decision-making, particularly for Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Despite their critical role in economic growth and employment generation, MSMEs frequently encounter substantial barriers related to technological adoption, digital literacy, and resource allocation. This research systematically investigates the utilization of artificial intelligence as a responsive innovation mechanism designed to optimize decision-making processes within the MSME sector. By employing a comprehensive systematic literature review methodology, analyzing peer-reviewed publications from globally recognized academic databases between 2018 and 2024, this study delineates the multifaceted benefits, complex challenges, and contextualized adoption strategies associated with AI integration. The findings reveal that artificial intelligence holds transformative potential for enhancing operational efficiency, refining predictive analytics, and sustaining long-term competitiveness. Conversely, critical challenges, including inadequate digital infrastructure, financial constraints, and organizational resistance, remain pervasive obstacles. Consequently, the study advocates for a gradual, responsive innovation approach that aligns technological adoption with specific business needs and environmental pressures. The insights derived from this research offer substantial theoretical and practical implications, providing a strategic framework for policymakers and MSME owners to accelerate digital transformation inclusively.

The implementation of Electronic Medical Records (EMR) is a key component of healthcare digital transformation, as mandated by the Minister of Health Regulation Number 24 of 2022. EMR is expected to enhance efficiency, accuracy, and the quality of nursing services. However, its implementation at M Hospital continues to face challenges, particularly in terms of infrastructure readiness and the digital literacy of nursing staff. This study aims to analyze the effects of infrastructure readiness and digital literacy on the implementation of nursing EMR, with perceived usefulness as an intervening variable. A quantitative cross-sectional design was employed, involving all nurses at M Hospital, with a total sample of 100 respondents using total sampling. Data were collected through structured questionnaires and analyzed using SEM-PLS. The results indicate that infrastructure readiness and digital literacy have both direct and indirect effects on EMR implementation through perceived usefulness (p < 0.05). Among the independent variables, infrastructure readiness demonstrates the strongest influence. These findings support existing theories and prior research. From a managerial perspective, the results highlight the importance of improving infrastructure to optimize EMR implementation. In conclusion, infrastructure readiness and digital literacy significantly influence the successful implementation of nursing EMR, with perceived usefulness acting as a key mediating factor.

.This study aims to analyse the role of Financial Information Systems (FIS) in supporting risk management, decision-making, and organisational performance in the digital transformation era. This study employs the Systematic Literature Review (SLR) method to examine articles indexed in Scopus from 2016 to 2026. The PRISMA framework is used to ensure a systematic, transparent article selection process, resulting in the selection of 37 relevant articles for further analysis. The results of the study show that Financial Information Systems make a major contribution to improving financial transparency, operational efficiency, the quality of strategic decision-making, and organisational risk mitigation. In addition, the integration of emerging technologies such as Artificial Intelligence (AI), FinTech, big data analytics, and cloud computing further strengthens the effectiveness of financial information systems in modern organisations. This study contributes theoretically by mapping research trends and identifying research gaps, while providing practical benefits for organisations seeking to increase competitiveness through digital financial systems. For future research, it is recommended to develop a more predictive and intelligent Financial Information Systems model to address future business dynamics.

This study aims to analyze the effect of renewable energy, energy consumption, and Gross Domestic Product (GDP) per capita on carbon dioxide (CO2) emissions in Indonesia for the period 1995-2024. This study uses secondary data over time (time series) with the Ordinary Least Square (OLS) multiple linear regression analysis method corrected using the Newey-West Heteroskedasticity and Autocorrelation Consistent (HAC) approach. The results show that renewable energy does not have a significant effect on CO2 emissions, which is caused by the still low share of renewable energy in the national energy mix which only reaches 10.95% in 2024. Energy consumption has a positive and significant effect on CO2 emissions, where every 1% increase in energy consumption increases CO2 emissions by 84.23%. Gross Domestic Product (GDP) per capita has a positive and significant effect on CO2 emissions. Every 1% increase in GDP per capita increases CO2 emissions by 35.03%, indicating that Indonesia remains on the EKC curve. Simultaneously, all three variables have a significant effect, with an adjusted R-squared value of 53.63%. This finding confirms that Indonesia's energy mix, still dominated by fossil fuels, is a major factor in high carbon emissions. Comprehensive energy efficiency policies, accelerated renewable energy transitions, and greener and more sustainable economic growth strategies are needed.

This study aims to examine the effect of working capital efficiency and leverage on profitability and its implications for firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. The post-COVID-19 pandemic condition has increased operational risks for manufacturing companies due to fluctuations in interest rates, exchange rates, cash management, inventories, and receivables. Therefore, companies are required to implement more effective financial strategies to maintain competitiveness. Profitability is positioned as an intervening variable because previous studies showed inconsistent results regarding the relationship between working capital efficiency, leverage, profitability, and firm value. This research uses a quantitative approach with path analysis to examine direct and indirect relationships among variables. The population consists of all manufacturing companies listed on the IDX, while the sample includes 45 companies selected from 270 firms using purposive sampling based on specific criteria, such as consistent listing and financial performance. The results indicate that working capital efficiency has a significant positive effect on profitability, leverage has a significant negative effect on profitability, profitability significantly increases firm value, and profitability fully mediates the effect of working capital efficiency and leverage on firm value. These findings provide theoretical and practical implications for managers and investors in financial decision-making.

. Digital transformation in public administration has become a strategic agenda in modern bureaucratic reform aimed at improving effectiveness, efficiency, transparency, and the quality of public services. This study aims to analyze the digital transformation of public administration through a comparative study between Indonesia and South Korea, particularly in the implementation of digital government. The research employs a qualitative method with a comparative study approach and is supported by library research through the collection of secondary data from scientific journals, international institutional reports, government policy documents, and relevant previous studies. Data analysis was conducted descriptively and comparatively using the approaches of Digital Era Governance (DEG), Institutional Theory, New Public Management (NPM), and Socio-Technical Systems Theory. The findings indicate that South Korea has successfully developed an integrated digital government through consistent national policies, strong data interoperability, high bureaucratic capacity, adaptive organizational culture, and equitable digital infrastructure development. Meanwhile, Indonesia is still in the transition stage from e-government to digital government and faces various challenges, such as inter-agency system fragmentation, low data interoperability, unequal digital infrastructure, limited civil servant competencies, and bureaucratic resistance to change. This study concludes that the success of digital transformation in public administration is determined more by institutional strength and bureaucratic reform than merely by technology adoption. Therefore, Indonesia needs to position digital transformation as a comprehensive state reform agenda in order to create a modern, responsive, and public service-oriented government.

This study aims to analyze the level of student satisfaction in paying tuition fees (UKT) through the BRImo application at Universitas Negeri Gorontalo. The research applies the service quality (SERVQUAL) framework, which consists of five dimensions: tangibles, reliability, responsiveness, assurance, and empathy. A qualitative descriptive approach was employed, with data collected through in-depth interviews, direct observations, and documentation. Participants included students who actively use the BRImo application for UKT payments as well as staff responsible for tuition management. Data analysis followed a systematic process involving data reduction, data display, and drawing conclusions to ensure accuracy and clarity of findings. The results indicate that using the BRImo application for tuition payment offers significant convenience and efficiency, allowing students to complete transactions without physically visiting the university payment office. Despite these benefits, several challenges were identified, including failed transactions, delays in payment confirmation, and suboptimal responses from customer service staff. Overall, the study concludes that student satisfaction with tuition payments via BRImo is considered fairly good. Nevertheless, improvements in reliability and responsiveness are recommended to further enhance the user experience and optimize the quality of service provided.  

Advances in information and communication technology have encouraged governments to integrate digital systems into public service delivery through e-government initiatives. In Riau Province, the Riau application at the Soeman H.S. Library exemplifies this implementation. This study examines how the Riau application enhances the effectiveness and efficiency of public services within the library. Using a descriptive qualitative method, data were collected through interviews, observations, and documentation. Findings show that the application provides convenient online access to library information and services. However, challenges remain, including limited financial resources, dependence on external parties, and insufficient feature development to meet user needs fully. These findings underscore the importance of strengthening institutional capacity, improving infrastructure, and formulating strategic plans to sustain digital library services. In line with Indonesia’s 1945 Constitution, regional governments possess autonomy to manage local affairs, aiming to improve public welfare through enhanced services, community empowerment, and civic participation while promoting regional competitiveness with attention to equity and democratic values. Following Presidential Instruction No. 3 of 2003, digital governance transformation is necessary to reduce bureaucratic barriers, integrate workflows, and support inter-institutional collaboration.

This study examines the role of QRIS as a non-cash payment system in supporting the digitalization of micro, small, and medium enterprises (MSMEs) in Indonesia. The rapid growth of digital transactions has encouraged MSMEs to adopt more efficient, practical, and secure payment systems. This study aims to integrate the benefits and barriers of QRIS, map its position in the MSME digitalization process, and develop a conceptual framework for future research. A descriptive qualitative approach with a literature study design was employed, utilizing relevant academic sources related to QRIS, MSMEs, digital payments, and user behavior. Data were analyzed using content analysis by comparing, interpreting, and synthesizing findings from selected literature. The results indicate that QRIS contributes to simplifying transactions, improving operational efficiency, reducing cash dependency, and supporting MSMEs’ adaptation to digital payment trends. However, its implementation remains constrained by factors such as digital literacy, user readiness, trust, and infrastructural limitations. The study also highlights that QRIS adoption is influenced not only by technological advantages but also by perceived value and user trust. Therefore, QRIS can be positioned as a strategic instrument in accelerating the digital transformation of MSME payment systems. The findings imply the need for further empirical research to examine the direct impact of QRIS adoption on MSME performance and sustainability.

The purpose of this study is to examine the effect of Good Corporate Governance (GCG), financial performance, and Earning Per Share (EPS) on firm value. The object of this research consists of state-owned enterprises (SOEs) listed on the Indonesia Stock Exchange during the period of 2021–2024. This study employs a quantitative approach using secondary data in the form of annual financial statements as the primary source. The sample was selected using purposive sampling based on predetermined criteria, ensuring that only companies with complete data and consistent reporting were included in the analysis. The independent variables analyzed include the audit committee, independent commissioners, institutional ownership, Return on Assets (ROA), and Earning Per Share (EPS). Multiple linear regression analysis was used to process the data in this study, allowing the researchers to examine the simultaneous and partial effects of the variables on firm value. The findings indicate that firm value is significantly influenced by financial performance, particularly ROA, highlighting the importance of operational efficiency and profitability in enhancing shareholder wealth. While certain GCG variables such as institutional ownership showed positive influence, other elements like audit committees and independent commissioners produced mixed results, suggesting that governance mechanisms may have varying effects depending on organizational context. Meanwhile, EPS demonstrated inconsistent results in relation to firm value, implying that market perceptions of earnings may not fully capture the impact on overall firm valuation. This study provides insights for policymakers, investors, and corporate managers on the relative importance of governance and financial indicators in value creation for state-owned enterprises.