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Smart industry has become an important trend in the development of Industry 4.0, especially in promoting the creation of efficient systems in the manufacturing sector. Various countries and studies are encouraging the application of technologies such as IoT, digital twins, artificial intelligence, and smart factories to improve industrial efficiency and sustainability. Therefore, studies related to smart industry are important and necessary especially on the context of smart manufacturing in order to see the direction of future research trends. This study uses a qualitative approach with literature data from the Scopus database covering the period 2020 to 2025. Research trend analysis was conducted through data processing using Bibliometric analysis in R Studio and the VOSviewer applications. To identify the latest research trends regarding smart industry, particularly in the context of Industry 4.0 and smart manufacturing, this analysis can provide a comprehensive picture of future research developments and directions within a global context.

Economic growth is the process of increasing a country's production capacity to generate goods and services over a specific period, reflecting the income and well-being of its people. This research aims to analyse the influence of labor, exchange rates, and exports on the Gross Domestic Product (GDP) of the manufacturing sector in Indonesia during the period 2010-2024. The method used is multiple linear regression analysis with the Ordinary Least Square (OLS) approach, using secondary data obtained from the Central Bureau of Statistics (BPS) and Bank Indonesia (BI). The research results indicate that all three independent variables, namely labor, exchange rate, and exports, have a positive and significant impact on the GDP of the manufacturing sector, both partially and simultaneously. The coefficient of determination (Adjusted R2) value of 0.9633 indicates that 96.33% of the variation in industrial sector GDP can be explained by these three variables, while 3.76% is influenced by factors outside the model. This research confirms that increased labour productivity, exchange rate stability, and export growth play an important role in strengthening the performance of the manufacturing sector in Indonesia. Therefore, policies focused on improving the quality of human resources, strengthening export competitiveness, and ensuring macroeconomic stability are needed to support the sustainable and globally competitive growth of the manufacturing sector.

Green accounting procedures have been adopted by numerous companies in response to the growing global focus on environmental responsibility. Nonetheless, monetary instability is still a major obstacle that can reduce productivity in Indonesia's manufacturing sector. The purpose of this research is to analyze industrial businesses listed on the Indonesia Stock Exchange from 2019 to 2023 and see how green accounting, financial crisis, and earnings management affect financial performance. The population in this study consists of 68 industrial sector companies, with a sample of 7 companies selected through purposive sampling based on 4 criteria. We used EViews software and Moderated Regression Analysis (MRA) for a quantitative approach. First, financial distress has a significant impact on financial performance. Second, green accounting has a significant positive effect on financial performance. Third, earnings management does not moderate the relationship between financial distress and financial performance. Fourth, earnings management does not moderate the relationship between green accounting and financial performance. With an Adjusted R-Square value of 79.73%, the study model has a high level of explanatory power. It may be used to explain the majority of the variation in financial performance. This shows that the constructed model is applicable and fits the empirical data well. Transparent reporting and real sustainability initiatives are still vital for improving company results, according to these results, as profits management methods do not change the impact of environmental and financial variables, which are important drivers of performance.

This study aims to analyze the impact of the implementation of digitalization policy in tax administration through e-Invoice, e-SKP, and e-Bupot systems on tax compliance in manufacturing industry companies, as well as to identify determinants of its effectiveness in enhancing compliance behavior in the era of digital transformation. A descriptive narrative literature review approach was employed, drawing on 52 articles published between 2014 and 2024 from international academic databases such as Google Scholar, ProQuest, and JSTOR. Thematic analysis was conducted to identify recurring patterns and theoretical connections related to digital tax administration and compliance in the manufacturing sector. The findings indicate that digitalization of tax administration has a significant positive impact on compliance, with compliance rates increasing by 42% and non-compliance decreasing from 28% to 12%. Five main pathways were identified: efficiency pathway, transparency pathway, integration pathway, technology acceptance pathway, and trust pathway. These pathways highlight how digital platforms streamline processes, strengthen accountability, facilitate data integration, improve user adoption, and enhance trust between taxpayers and authorities. Furthermore, digital literacy and infrastructure readiness emerged as critical moderators. Companies with high levels of digital literacy experienced a 58% improvement in compliance, whereas those with limited capabilities showed only a 23% increase. Theoretically, the study contributes to the development of a Digital Tax Compliance Model that integrates the Technology Acceptance Model with Tax Compliance Theory, offering a comprehensive framework to explain the complex interactions between technological, organizational, and environmental factors in the success of digital transformation. Practically, the results provide valuable insights for policymakers and tax authorities in designing responsive strategies that strengthen compliance in the manufacturing industry through sustainable digitalization initiatives.

The Indonesian manufacturing industry is currently facing intense pressure due to global economic fluctuations and domestic volatility, prompting a strategic reassessment of sustainability practices to maintain competitiveness. While firm value reflects investor confidence, discrepancies remain between operational performance and market valuation, particularly in highly profitable firms. This study aims to systematically investigate how internal corporate factors namely dividend policy, firm size, and green accounting influence firm value. Using a Systematic Literature Review (SLR) method, ten journal articles published between 2023 and 2025 were selected based on indexation (SINTA, Scopus, Copernicus), methodological clarity, and variable alignment. The articles were screened and analyzed using content analysis techniques, supported by Microsoft Excel and Mendeley for structured data extraction. The findings reveal that a stable dividend policy serves as a strong signal of financial stability, firm size reinforces strategic positioning and resource capacity, and green accounting strengthens legitimacy through sustainability disclosure. These factors jointly shape market perceptions and ultimately influence firm valuation. The synthesis supports both signal theory and legitimacy theory in explaining the transmission of value through internal policies. This study contributes theoretically by integrating financial and sustainability variables into a unified value framework and offers practical insights for corporate decision-makers seeking to align internal strategies with investor expectations. Limitations include reliance on secondary data and scope restricted to the manufacturing sector. Future studies should explore empirical validation through cross-sectoral analysis and primary data to enrich the findings.

Sewing workers at CV Cahaya Setia Mulia Abadi perform static and repetitive tasks, such as prolonged sitting in a bent posture and continuous sewing movements. These conditions lead to various physical complaints, including back pain (78%), lower neck pain (75%), upper neck discomfort (73%), as well as shoulder fatigue, wrist tingling, and lower back stiffness. This research is conducted to evaluate the potential risk of musculoskeletal disorders (MSDs) through the application of the Rapid Entire Body Assessment (REBA) method, determine the body parts most frequently affected using the Nordic Body Map (NBM) questionnaire, and develop posture correction strategies based on anthropometric measurements.The REBA results indicate that most sewing activities fall into the medium-risk category (score 5–7), with some in the high-risk category (score 8). The intervention involved adjusting chair dimensions based on anthropometry, and adding seat cushions and backrests. After the simulation of improvements, the REBA score decreased to 2, placing it in the low-risk category. These findings demonstrate that ergonomic chair design and proper working posture significantly reduce physical strain, increase comfort, and help maintain worker productivity. This study offers practical recommendations for creating a healthier and safer work environment in the manufacturing sector.

This study examines the application of transportation problems in an effort to minimize goods transportation costs in various factories in Indonesia, using a Systematic Literature Review (SLR) approach. Transportation problems, as a part of operations research, focus on optimizing distribution costs from sources to destinations. In the industrial context, good planning and strategy are essential to save transportation costs and increase profits. This study analyzes ten relevant journals published between 2017 and 2025, exploring various methods such as the transportation model, North West Corner, Stepping Stone, and Vogel's Approximation Method (VAM), including its modification (MVAM), to achieve efficiency in logistics distribution. The results of the study indicate that the application of these methods significantly contributes to reducing operational costs, accelerating distribution processes, and increasing overall logistics effectiveness in the Indonesian manufacturing sector.

The abstract examines the impact of the US-China Trade War on the motivation for expansion within Sichuan's electronic manufacturing sector. The trade conflict has introduced significant challenges, including increased tariffs and supply chain disruptions, compelling local firms to reassess their strategies. In response, companies have intensified their focus on innovation and technological advancement to enhance competitiveness and reduce reliance on foreign technologies. This drive for self-sufficiency has led to increased investment in research and development, fostering new capabilities and market opportunities. Moreover, the trade war has shifted attention toward domestic markets, prompting firms to diversify their supply chains and explore alternative business avenues. Government support has further facilitated this expansion, providing resources and incentives that bolster growth. The findings suggest that the motivations for expansion are closely intertwined with the broader geopolitical landscape, shaping the future of Sichuan's electronic manufacturing industry, based on insights gathered from a sample of 380 Sichuan electronic manufacturer operators in the study.  

This study aims to examine the implementation of competency-based human resource management (HR) in improving employee professionalism at Devos Jok, an SME engaged in the automotive interior manufacturing sector. A descriptive qualitative approach is used to explore in depth the HR practices carried out, the challenges faced, and the impact on employee work quality. The results of the study indicate that the transformation of the HR system from an administrative pattern to a competency-based one has made a significant contribution to improving individual and organizational performance. The strategies implemented include competency-based recruitment, ongoing training, flexible payroll systems, and adaptation to digital platforms. However, challenges remain, especially in overcoming resistance to change and limited training resources. This study provides theoretical and practical contributions to the development of a competency-based SME HR system in the context of today's creative and digital industries.

This study aims to examine the effect of liquidity, profitability, and solvability ratios on investment decisions while also investigating the moderating role of firm size in this relationship. The research focuses on manufacturing companies listed on the Indonesia Stock Exchange for 2019-2023, which are marked by significant economic disruptions, including the COVID-19 pandemic. A quantitative approach was employed, using panel data regression to test the proposed hypotheses. Financial ratios were measured using the current ratio, return on assets, and debt-to-equity ratio, while investment decisions were assessed using the price-earnings ratio. The natural logarithm of total assets measured firm size. The results reveal that liquidity and solvability significantly influence investment decisions, while profitability does not. Firm size was found to moderate the relationship between liquidity and solvability with investment decisions, but not the relationship involving profitability. These findings have practical implications for investors and corporate managers in formulating investment strategies and managing financial performance, highlighting the importance of considering firm size when evaluating the effectiveness of economic indicators. This research also contributes to the empirical literature on investment decision-making in the manufacturing sector.

The process of long-term improvement in the economic condition of a country to a better state over a certain period is called economic growth.When the level of economic activity is higher than that achieved in previous periods, the economy of a country is said to be experiencing growth.The purpose of this research is to determine the extent to which the manufacturing industry and the agricultural industry influence Indonesia's growth.This type of study is a qualitative study that uses the literature review method.This method is very suitable and relevant for analyzing the influence of the manufacturing industry and the agricultural industry.The results show that the manufacturing and agricultural sectors have a complex influence on Indonesia's economic growth.By becoming a leading sector, manufacturing can drive economic growth by creating more jobs and boosting other sectors such as trade and services.Foreign direct investment (FDI), bank credit, and the number of business units in certain sectors influence the development of the manufacturing sector.