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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.

 Background: Perineal pain due to episiotomy is a common complaint experienced by postpartum mothers and can affect patient comfort, mobility, and recovery. Nonpharmacological pain management is needed to help reduce discomfort with minimal risk of side effects. Objective: This study aimed to determine the effectiveness of applying cold compresses using ice packs in reducing perineal pain intensity in postpartum mothers with episiotomy. Methods: The study used a descriptive case study design in three vaginal postpartum patients with episiotomy who were treated in the postpartum ward. The intervention involved applying cold compresses using ice packs to the perineal area for 10–15 minutes, as per nursing procedures. Pain was measured using the Numeric Rating Scale (NRS) before and after the intervention. Findings: The results showed a decrease in pain intensity in all patients after the application of cold compresses. Patient P1 experienced a decrease in pain score from 5 to 4, patient P2 from 6 to 5, and patient P3 from 5 to 4, with an average decrease of 1 point. Implications: Cold compresses using ice packs have the potential to be an effective non-pharmacological nursing intervention to help reduce perineal pain and improve the comfort of postpartum mothers with episiotomies during the care period.

This study investigates the effect of total risk on firm performance and sustained growth among consumer non-cyclicals manufacturing companies listed on the Indonesia Stock Exchange (IDX) over the period 2019–2023. Total risk is operationalized through the systematic risk proxy (Beta/β), estimated via the Capital Asset Pricing Model (CAPM) framework as the covariance between individual stock returns and the market return divided by the variance of market returns, using the Jakarta Composite Index (JCI) as the market benchmark. Firm performance is measured through Return on Assets (ROA), Return on Equity (ROE), and Tobin’s Q, while sustained growth is operationalized following Gerson et al. (2025) 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, with model selection guided by the Chow and Hausman specification tests. The Fixed Effect Model (FEM) is adopted for ROA, ROE, and SG, while the Random Effect Model (REM) is applied for Tobin’s Q. Results indicate that systematic risk exerts a significant negative effect on ROA (β = −0.312; p < 0.01) and ROE (β = −0.278; p < 0.01), but is statistically non-significant for Tobin’s Q, suggesting that capital market pricing in Indonesia does not fully incorporate systematic risk information. Critically, systematic risk exerts the largest and most significant negative effect on sustained growth (β = −0.347; p < 0.01), revealing a dual transmission mechanism through which risk suppresses ROE while simultaneously inducing more conservative dividend policies, both of which constrain long-run growth sustainability. These findings carry important implications for corporate risk management strategy and empirically enrich the literature on risk, performance, and growth in emerging capital markets.

The rapid digitalization in Indonesia, reaching 180 million active social media users, has not been accompanied by adequate security system resilience, thereby triggering massive data breach risks. This study aims to analyze the privacy navigation mechanisms of the digital society as an instrument for mitigating information leaks. The method used is descriptive qualitative with a literature study (library research) approach, which examines primary and secondary literature related to regulations, digital behavior, and user psychological factors. The research findings indicate that privacy navigation in the digital era has not operated optimally due to the dominance of social existence needs, which triggers the privacy paradox phenomenon. Although users possess knowledge regarding cyber risks, the desire for social validation through self-disclosure often overrides technical protection logic. The practice of using secondary accounts (second accounts) was found to be a form of manual navigation, yet its effectiveness remains dependent on individual digital literacy. The implications of this research emphasize that mitigating information leaks requires the integration of critical user awareness, platform governance transparency, and consistent law enforcement through the PDP Law. Digital awareness must transform into reflexive protective behavior to maintain informational sovereignty in cyberspace.  

The difference in the determination of when a divorce takes effect between Islamic law and statutory law raises issues in the judicial practice of the Sharia Court. In a number of cases, judges have issued a single bain sughra divorce even though, according to Sharia law, the husband has already issued three divorces. This raises issues regarding the validity of reconciliation and its legal implications for the status of the children. This study aims to analyze the differences in the concept of divorce, the reasons for the judges’ decisions, the validity of reconciliation, and the legal consequences for children in both legal systems. This study employs a mixed-methods approach (normative and empirical) using legislative, conceptual, and comparative frameworks. The analysis is conducted through comparative theory, legal certainty, maqāṣid al-syarī’ah, and child protection. The results indicate a fundamental difference between substantive validity in Islamic law and formal validity in positive law. The Sharia Court’s ruling on a single bain sughra divorce is based on procedural caution, yet it creates a dualism regarding the validity of reconciliation and the potential for legal uncertainty. Regarding children, positive law provides full recognition, while Islamic law continues to emphasize the caution regarding lineage but is oriented toward protecting the best interests of the child. This study offers an integrative approach by recognizing out-of-court divorce as a substantive legal fact to bridge legal certainty and justice.

This study is motivated by the dynamic changes in digital consumer behavior in e-commerce, particularly in the purchase of electronic products through the Tokopedia platform. The study aims to analyze and synthesize the influence of online reviews and product ratings on purchase decisions using a systematic literature review approach. The method involves a comprehensive examination of global and local scientific literature, with a focus on peer-reviewed journals and empirical studies published between 2021 and 2026. The findings indicate that online reviews and product ratings are capable of reducing consumer uncertainty as well as the functional risks associated with electronic products. Empirical evidence over the past decade suggests that high ratings can build initial confidence in brand quality, while detailed reviews provide crucial technical validation for potential buyers. Overall, these two indicators work synergistically to strengthen consumer trust and serve as key determinants in the final stage of the purchasing decision. The implications suggest that e-commerce platforms and sellers need to prioritize the management of user-generated content and maintain transparency in reputation to remain competitive in a market increasingly reliant on the credibility of online information.

This study analyzes normative conflicts in the evolution of local government regulations from Law No. 22 of 1999 to Law No. 23 of 2014, along with the changes following the Job Creation Law. The research background is grounded in the phenomenon of policy pendulum swings, which indicate a shift from radical decentralization toward structured centralization, as well as the disruptions caused by the omnibus law approach. The research aims to identify and classify vertical and horizontal normative conflicts and formulate recommendations for regulatory harmonization. The method used is normative legal research with a legislative and conceptual approach, employing Hans Kelsen’s theory of antinomy as an analytical tool. The research findings identified two main forms of normative conflict: first, a vertical conflict between Law No. 22/1999, which advocates for the broadest possible autonomy, and Law No. 23/2014, which strengthens central control through the concepts of absolute affairs and NSPK, creating a paradox of centralization within decentralization. Second, a horizontal conflict following the Job Creation Law, which centralizes regional licensing authority through the OSS system and revives Article 251 regarding the annulment of regional regulations that have been declared unconstitutional by the Constitutional Court. The implications of this research recommend revising problematic articles and strengthening the role of regions within a just decentralization system.

This study aims to analyze the role of organizational communication in improving organizational performance using a systematic literature review approach with a descriptive qualitative method. The data were obtained from various relevant scientific literature sources, including national journals and academic articles discussing organizational communication and performance. The results indicate that organizational communication plays a significant role in enhancing performance through effective vertical and horizontal communication patterns, clarity of information flow, and improved work coordination. In addition, organizational communication contributes to building harmonious working relationships, increasing motivation, and strengthening organizational commitment. Leadership plays a crucial role in managing communication effectiveness within the organization. However, communication effectiveness is also influenced by supporting and inhibiting factors, such as work environment, communication skills, and differences in individual perceptions. Therefore, organizations need to manage communication strategically to achieve optimal performance. This study provides theoretical contributions to the development of organizational communication studies and practical implications for organizations in improving communication effectiveness.

The internationalization of micro, small, and medium-sized enterprises (MSMEs) has become a strategic issue in addressing global economic dynamics, particularly within the framework of the Global Value Chain (GVC) in the digital age. Although Indonesian MSMEs have great potential to support the national economy, their level of involvement in the global value chain remains relatively limited. This study aims to analyze the challenges and strategies for the internationalization of Indonesian MSMEs within the GVC in the digital age. The study employs a qualitative approach using a case study design, along with thematic analysis and value chain analysis techniques. The findings indicate that MSMEs are already involved in the GVC across various stages of the value chain—from raw material processing to global distribution—yet they continue to face numerous challenges, such as technological limitations, human resource competencies, production capacity, and international distribution networks. On the other hand, digitalization has proven to be a key factor in expanding access to global markets through the use of digital platforms. An effective internationalization strategy requires the integration of product innovation based on local resources, the utilization of digital technology, and the strengthening of global business networks. This study contributes to integrating the perspectives of GVCs, digitalization, and SME internationalization strategies into a comprehensive analytical framework, and provides practical implications for SME actors and policymakers in enhancing competitiveness in the global market

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.

This research critically investigates the circulation of disinformation concerning the instability of fuel prices on the digital platform X and its subsequent implications for the polarization of modern society. In an era where unverified economic news frequently dictates public reaction, fake news often acts as a potent catalyst for mass anxiety. By implementing a quantitative framework driven by lexicon-based computational sentiment analysis, this study effectively processed a dataset of 500 public opinion samples extracted via Google Colab spanning from April 2024 to April 2026. To ensure computational accuracy and eliminate textual noise, the data underwent a rigorous preprocessing phase encompassing case folding, alongside the systematic removal of URLs, account mentions, numbers, hashtags, and punctuation marks. The statistical outcomes revealed a highly disproportionate emotional landscape, overwhelmingly dominated by 451 negative reviews. In stark contrast, neutral observations and positive affirmations were nearly absent, recording only 40 and 9 instances, respectively. The data compellingly illustrates that the relentless influx of pessimistic narratives regarding economic instability directly induces financial panic, undermines rational discourse, and severely fragments cyberspace into deeply polarized factions.

This study examines eschatology within the framework of Catholic faith as a reflection of faith and hope of salvation, not merely as a depiction of the end times. The background highlights the need to avoid reducing eschatology to a sole event of judgment day, by emphasizing the close relationship between eschatology, Christology, and soteriology, as well as the role of faith in the daily life of Catholic believers. The aim of the study is to articulate eschatology as an integrative framework that connects faith, hope, love, sacraments, liturgy, and inculturation in the Church’s praxis, and to consolidate the active participation of the faithful in the Kingdom of God, which has been initiated but not yet completed. The research method is descriptive-analytical literature review, comparing the views of experts, the Church Magisterium, and contemporary liturgical and theological documents to construct a comprehensive theoretical framework. The main findings indicate that Catholic eschatology functions as a moral and spiritual engine: (1) it integrates the “already and not yet” in the experience of faith; (2) it links eschatological hope with the actions of love, justice, and social liberation; (3) it bridges private faith with sacramental practice and inculturation. Theological and pastoral implications include strengthening faith formation, participation in liturgy, and an imaginative response to present-day social and environmental challenges. This narrative affirms a living, inclusive, and relevant eschatology for the Church’s life of faith in the contemporary era.

This study aims to analyze the marketing strategy implemented by Catering Lapak Ning Icha to increase consumer purchase intention. The background of this research is the intense competition in the culinary MSME sector, particularly catering services, which demands effective and sustainable marketing strategies. A qualitative approach with a case study design was employed. Data were collected through in-depth interviews, observations, and documentation involving the business owner (represented by the operator), employees, and consumers. Data analysis was conducted using the Miles and Huberman model, consisting of data reduction, data display, and conclusion drawing. The findings reveal that the marketing strategy based on the 7P marketing mix (Product, Price, Place, Promotion, People, Process, and Physical Evidence) plays a significant role in increasing consumer purchase intention. In terms of product, the catering maintains taste quality, cleanliness, and menu variety. Pricing is set affordably and competitively. Easy location access and accurate ordering and distribution processes support the place and process aspects. Promotion is carried out organically through social media and word of mouth. Additionally, friendly and professional employee service, as well as physical evidence such as a clean business environment and neat packaging, contribute to positive consumer perceptions. The implications of this study suggest that consistent and integrated marketing strategies aligned with consumer needs can effectively enhance purchase intention and customer loyalty. This research serves as a reference for culinary MSME actors in designing effective and sustainable marketing strategies.

Digital transformation has positioned artificial intelligence (AI) as a major driver of organizational change and innovation. This study aims to analyze the influence of AI implementation on transformational leadership dynamics and the shifting role of leaders in managing human resources through a Systematic Literature Review of reputable studies published within the last five years. The findings indicate that AI acts as a catalyst in strengthening the dimensions of intellectual stimulation and individualized consideration through predictive analytics and talent personalization. The automation of administrative and repetitive tasks enables leaders to focus more on strategic vision, organizational innovation, decision-making, and emotional engagement with employees. However, the effectiveness of AI implementation is highly dependent on leaders’ digital literacy, adaptive capabilities, and readiness to integrate technology into organizational processes. This study contributes by proposing a hybrid leadership framework that combines artificial intelligence with human emotional intelligence to support more effective leadership practices. The practical implications emphasize the importance of leadership development that prioritizes empathy, ethical awareness, and algorithmic transparency in order to maintain trust, encourage sustainable innovation, and strengthen organizational resilience in increasingly dynamic and volatile environments.

This study aims to analyze the influence of copywriting, visual marketing promotion, and community management on the success of local brand campaigns in Bandar Lampung through the Facebook Pro platform. The research is based on the increasing use of social media as a digital marketing tool by local brands in the fashion and culinary sectors; however, campaign outcomes remain inconsistent. This study employs a quantitative approach using a survey method by distributing questionnaires to business owners and administrators of Facebook Pro accounts of local brands in Bandar Lampung. Multiple linear regression analysis is used to examine both partial and simultaneous effects among variables. The findings indicate that copywriting, visual marketing promotion, and community management have significant partial and simultaneous effects on the success of local brand campaigns. These results confirm that the integration of persuasive messaging, high-quality visual content, and active community engagement plays a crucial role in enhancing engagement, visibility, and overall digital campaign effectiveness. This study provides practical implications for SMEs in optimizing marketing strategies through Facebook Pro and contributes academically to the development of integrated marketing communication studies in social media contexts.

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.

The rapid advancement of information technology has reshaped modern society, in particular influencing how young individuals express their identities through fashion. The choice of clothing goes beyond mere practical functions, becoming a symbol of social status and values as young people attempt to adapt to rapidly changing trends, driven largely by digital platforms such as social media. These phenomena have simultaneously led to alarming waste production and environmental degradation, reflecting the mismatch between modern lifestyles and theological mandates on the management of creation. The fast-paced fashion industry, characterized by rapid production cycles and high consumerism, exacerbates the ecological crisis by generating large amounts of textile waste and contributing to detrimental practices in global supply chains. The study uses a qualitative approach, emphasizing literature research to analyze relevant literature and synthesize findings into meaningful discourse. Ultimately, it advocates a transformative catechesis that integrates ecological awareness into the formation of young people's faith, leveraging digital spaces to advocate for simplicity and community engagement in sustainable practices. The challenges faced in fostering this ecological awareness include the prevalence of a culture of instant gratification and the gap between knowledge and action, which hinders the alignment of belief with action. Theological reflection further emphasizes the spiritual implications of consumer behavior, placing ecological responsibility as a fundamental aspect of authentic expression of faith. Based on these insights, this paper underscores the importance for the Church to be proactively involved in the fight for ecological preservation, recognizing that true faith is manifested through tangible actions that honor the divine creation.

This study examines public service inefficiency in Indonesia during the digital era and its implications for achieving governmental organizational goals. Digital transformation through the implementation of e-government and technology-based public services is expected to improve effectiveness, transparency, and service quality. However, several challenges remain, including weak system integration, rigid and hierarchical bureaucratic structures, limited human resource competencies, lack of sustainable service innovation, and inadequate supervision mechanisms. This research employs a literature study method with a descriptive-qualitative approach by analyzing various academic sources such as journals, books, and relevant policy documents. The findings indicate that digitalization has not fully reduced inefficiency due to structural barriers, organizational behavior issues, and the lack of an adaptive work culture. Therefore, strengthening human resource competencies, improving digital system integration, encouraging continuous service innovation, and enhancing supervision are necessary to ensure that digital public services effectively support the achievement of organizational goals.

Early marriage is a social phenomenon that remains prevalent in Indonesia and gives rise to various problems in family life. This article aims to analyze the implications of early marriage in light of the Code of Canon Law (CCL) Nos. 1055 and 1056 in the context of Catholic couples. This study employs a qualitative method with a descriptive-analytical approach through a literature review of books, scientific journals, and Church documents. The findings indicate that the CIC affirms marriage as a sacred covenant between a man and a woman oriented toward the bonum coniugum (the good of the couple), openness to children, and characterized by unity and indissolubility. In the context of early marriage, various implications were identified, such as emotional immaturity that triggers domestic conflicts, a high risk of divorce, low levels of education, and impacts on the health of mothers and children. Additionally, early marriage also indicates a weak understanding of the sacramental dimension and family responsibilities, including childrearing. Thus, CIC Nos. 1055 and 1056 provide an important normative foundation that marriage requires human, spiritual, and social maturity for the realization of a wholesome and prosperous Catholic family.

Advances in digital technology have transformed the paradigm of faith proclamation, requiring the Church to optimize social media as a relevant catechetical instrument. This study aims to examine how the use of the TikTok platform can be optimized as an effective means of creative catechesis in connecting complex faith teachings for people in the digital era. The research method used is descriptive qualitative with a literature study technique, where data is collected from various scientific literature, Church documents, and relevant library sources. The research findings indicate that TikTok is an effective digital space for catechesis because it is supported by attractive audio-visual features, interactive features such as stitches and comments that enable two-way dialogue, and an algorithmic system that expands the reach of proclamation. The strategy of catechesis through short videos has proven to be able to change the perception of faith teaching that has become rigid to a more personal spiritual experience that is easily understood by all levels of society, especially the younger generation. The implications of this study emphasize the need for the Church to consistently adapt to digital culture and increase content creativity to ensure the continuity of inclusive evangelization amidst the dynamics of modern developments.