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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.

This qualitative literature review synthesizes contemporary research on how dual-class share structures shape agency costs, voting divergence, and corporate governance outcomes. The review finds that disproportionate voting rights increase managerial entrenchment risks and weaken shareholder oversight, thereby amplifying agency costs across diverse institutional settings. However, governance safeguards particularly time bound and event-based sunset clauses emerge as effective mechanisms for moderating the long-term risks of control disproportionality. While dual class firms may benefit from strategic insulation that fosters innovation and long-term value creation, the absence of sunset provisions is consistently associated with reduced firm valuation, diminished accountability, and persistent divergence between control and ownership. Overall, this synthesis highlights that dual-class structures are not universally harmful, but their sustainability depends on the presence of robust governance constraints designed to restore alignment over time.

The acceleration of digitalization in recent years has shaped a new socio-economic landscape in Indonesia. Access to app-based financial services and online entertainment has increased rapidly, but at the same time, illegal online lending and digital gambling, targeting adolescents, have flourished. This paper explores a Community Service intervention model that combines preventative digital literacy and artificial intelligence (AI) optimization within the La Tansa Islamic Boarding School in Palembang. The research was conducted using a qualitative approach with participant observation, in-depth interviews, focus group discussions, and written reflection analysis. Findings indicate that strengthening digital literacy based on critical awareness not only improves risk understanding but also deepens self-control integrated with religious values. AI training for educators also encourages changes in learning practices to be more adaptive and reflective of the dynamics of the digital era. This model offers a digital resilience approach that can be replicated in other educational institutions with similar characteristics.

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

This study discusses the practice of morning prayer as a form of lived religion within the school culture of a public elementary school. Morning prayer is understood not only as a formal religious activity, but also as a daily ritual that shapes students’ emotional experiences, religious habits, and social interactions. This study aims to explain the empirical practice of morning prayer, the social relationships formed through it, and its implications for religious education and school culture. The research employs a qualitative approach using school ethnography methods. Data were collected through observations, interviews with the principal, Islamic Religious Education (PAI) teachers, classroom teachers, and students, as well as documentation of the school’s religious activities. The findings show that students participate in morning prayer routinely every day before lessons begin, followed by the collective recitation of short surahs from Juz 30. The daily practice of morning prayer gradually becomes a habit for students in starting their learning activities, both at school and at home. Teachers perceive morning prayer as an opening activity for learning, as well as a means of fostering emotional calmness, discipline, and students’ religious character. Students also reported feeling calmer, happier, and more prepared to learn after praying. In addition, the presence of Juz Amma books, Asmaul Husna texts, the school prayer room (mushola), and the habituation of congregational dhuha prayer indicate the institutionalization of a religious culture within the school, even though these practices are not yet fully included in the official schedule. The findings indicate that morning prayer has become part of students’ daily school experience. Through routine collective prayer activities, students gradually develop emotional readiness, discipline, and religious habits before learning begins.

This research is grounded in the understanding that employees are the core of organizational sustainability, and their job satisfaction is shaped not only by daily tasks but also by the organization’s ability to manage workload and support balance between work demands and personal life. This study aims to analyze the effect of workload and work-life balance on employee job satisfaction at the Class I Correctional Center (Bapas) Makassar. Using a quantitative approach, data were collected through questionnaires distributed to 54 employees and analyzed using multiple linear regression assisted by SPSS Statistics 25. The research variables consist of workload and work-life balance as independent variables, and job satisfaction as the dependent variable. The findings indicate that workload has a positive and significant effect on job satisfaction, suggesting that employees’ perception of being able to complete tasks effectively can increase their comfort and confidence at work. Work-life balance also shows a positive and significant influence, indicating that the ability to manage both work responsibilities and personal life contributes directly to greater feelings of satisfaction, stability, and motivation in performing duties. Simultaneously, both variables significantly affect job satisfaction, emphasizing the importance for organizations to regulate workload proportionally while providing space for employees to maintain a healthy life balance. These findings highlight that effective workload management and support for work-life balance are crucial organizational investments to foster a healthy, productive, and employee-centered work environment.

This study aims to analyze the effect of financial literacy on financial management behavior through financial attitudes among students of Universitas Kebangsaan Republik Indonesia (UKRI). The background of this research is the increasing importance of financial understanding among students in managing their personal finances effectively. This study uses a quantitative approach with a survey method, where data were collected through questionnaires distributed to UKRI students. The data were analyzed using statistical methods to examine both direct and indirect relationships between variables. The results indicate that financial literacy has a positive and significant effect on financial management behavior. Furthermore, financial attitudes are proven to mediate the relationship between financial literacy and financial management behavior, indicating that better financial knowledge shapes positive attitudes, which in turn improve financial behavior. The findings imply that improving financial literacy and fostering positive financial attitudes are essential in promoting better financial management among students. Therefore, educational institutions are encouraged to enhance financial education programs to support students in achieving financial well-being.

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

A mid the growing complexity of contemporary education, the challenge of integrating intellectual achievement with moral and spiritual development has become increasingly urgent. This study examines educational strategies in the Qur’an through the perspective of tafsir tarbawi, focusing on four core approaches: exemplary conduct, advice, dialogue, and storytelling. The research aims to explore how the Qur’an presents pedagogical methods that not only convey knowledge but also shape character and internalize values in learners. Employing a qualitative library research design with thematic and tafsir tarbawi approaches, this study analyzes relevant Qur’anic verses and supporting scholarly literature. The findings reveal that the Qur’an offers a holistic and dynamic model of education in which exemplary conduct functions as a behavioral model, advice serves as a means of value internalization, dialogue promotes reflective and critical thinking, and storytelling strengthens moral awareness through narrative experience. These strategies are interconnected and operate across cognitive, affective, and behavioral domains. The study concludes that Qur’anic educational strategies remain highly relevant for contemporary Islamic education, particularly in strengthening character formation, reflective learning, and the integration of values in educational practice.

This qualitative literature review examines the impact pathways of University Innovation and Entrepreneurial Ecosystems (UIEEs) on regional development. Synthesizing findings from recent empirical and conceptual studies, the review identifies key mechanisms such as academic entrepreneurship, university–industry collaboration, policy integration, and human capital formation. The analysis highlights the evolving role of universities as ecosystem orchestrators that drive not only innovation and economic growth but also social inclusion and sustainability. While contextual differences shape outcomes, best practices emphasize multilevel governance, stakeholder engagement, and place-based strategies. The study contributes to a deeper understanding of UIEEs as complex, adaptive systems and calls for more longitudinal and regionally diverse research to support future policymaking and institutional design

This qualitative literature review explores how digital activism is transforming stakeholder influence and corporate responsiveness. Contrary to traditional models emphasizing unified collective action, recent evidence reveals that heterogeneous stakeholders now mobilize through fragmented yet emotionally resonant digital narratives. This form of "heterogeneous convergence" enables diverse publics to exert pressure on firms despite lacking organizational coherence. Drawing from contemporary cases such as #MeToo and #DeleteUber, the review highlights how digital platforms facilitate dynamic stakeholder engagement, enabling rapid reputational impacts. The findings suggest that organizations must adapt to increasingly polyphonic and contested stakeholder environments, where legitimacy is shaped not by static engagement models but by real-time digital responsiveness. This review contributes to stakeholder theory by integrating digital mobilization dynamics and calls for expanded theoretical and empirical research into digitally mediated stakeholder influence

Digital transformation has intensified scholarly interest in leadership; however, existing research predominantly emphasises leadership styles and strategic orientations, leaving the role of micro-level leadership behaviours underexplored. This qualitative systematic literature review synthesises prior studies to examine how everyday leadership behaviours function as behavioural antecedents of organisational performance in digital transformation contexts. Drawing on a structured review of interdisciplinary literature, the study identifies cognitive, relational, and adaptive leadership behaviours as central mechanisms through which digital initiatives are translated into performance outcomes. The findings reveal that micro-level behaviours—such as sensemaking, empowering communication, psychological safety cultivation, and behavioural flexibility—indirectly shape organisational performance by fostering digital capabilities, innovative work behaviour, and employee resilience. By shifting the analytical focus from abstract leadership constructs to observable behavioural micro-foundations, this review contributes to digital leadership and organisational performance literature and offers integrative insights for future empirical research and managerial practice

Investment decisions in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange (IDX) are influenced by fundamental analysis and stock price fluctuations. Stock prices reflect market perceptions shaped by profitability, liquidity, and capital structure. This study examines the effects of Return on Assets (ROA), Current Ratio (CR), and Debt-to-Equity Ratio (DER) on stock prices, both partially and simultaneously. Using a quantitative approach, the study analyzes secondary data from audited financial statements and stock prices of 12 pharmaceutical companies during 2022–2024, totaling 36 observations. Panel data regression with EViews 12 is applied. Results show that ROA and DER have positive and significant effects on stock prices, while CR has a negative but insignificant effect. Simultaneously, all three variables significantly influence stock prices, with an adjusted R² of 73%, indicating strong explanatory power. Profitability (ROA) is the most influential factor, followed by capital structure (DER), while liquidity (CR) shows no significant impact.

This study aims to explore the meaning of service excellence from the perspective of hotel employees at Kinasih Resort Depok, Indonesia. Most existing research on service excellence has focused on guest satisfaction, leaving the subjective experiences of employees as service providers underexplored. This study employs a qualitative approach with a descriptive phenomenological design. Data were collected through in-depth interviews, participatory observation, and documentation from five purposively selected informants across the F&B Service, Housekeeping, Front Office, Human Resources, and management departments. Data analysis followed Moustakas's phenomenological procedure encompassing epoché, horizonalization, theme clustering, and essence description. Findings reveal that employees construct layered meanings of service excellence according to their hierarchical positions: frontline workers emphasize friendliness and responsiveness, supervisors emphasize speed and problem resolution, while management frames it as a holistic service ethos encompassing internal relationships. Emotional labor emerged as an inevitable dimension managed through collaboration, prioritization, and de-escalation strategies. Organizational factors including training systems, communicative leadership, guest feedback-based evaluation, and managerial attention to employee well-being demonstrably shape how employees internalize service excellence values. This study contributes to employee-centered literature on service excellence and offers practical implications for human resource development in resort contexts.

This qualitative literature review investigates how tax scrutiny influences investor behavior in the cryptocurrency market, with a focus on tax-loss harvesting and wash trading strategies. As governments enhance transparency and enforcement, crypto investors increasingly adapt their behaviors to optimize after-tax outcomes. The review synthesizes recent academic findings that highlight the growing use of legal tax-loss harvesting and the controversial persistence of wash trading, particularly in unregulated exchanges. Evidence suggests that regulatory uncertainty and inconsistent tax treatment across jurisdictions drive strategic investor responses and, in some cases, unintended compliance gaps. This study underscores the need for updated tax frameworks capable of addressing the unique characteristics of digital assets. The analysis contributes to the broader discourse on how taxation shapes market behavior in emerging financial ecosystems

This qualitative literature review examines how tax planning incentives shape international royalty flows by synthesizing insights from network analysis, gravity models, and the literature on multinational profit shifting. The review highlights that royalty payments are not solely driven by economic fundamentals such as market size, innovation intensity, or bilateral trade costs, but are systematically influenced by corporate income tax differentials, withholding taxes, and the structure of international tax treaty networks. Network-based approaches reveal the central role of conduit jurisdictions and treaty shopping routes in facilitating the redirection of royalty flows, while gravity models provide counterfactual benchmarks to identify deviations attributable to tax-motivated behavior. The synthesis further shows that profit shifting via intellectual property relocation, although smaller in scale than other channels, generates non-trivial revenue losses and remains structurally embedded in the international tax system. Overall, the study underscores the value of integrating network and gravity frameworks to better understand royalty-based tax planning and its policy implications

This study examines the effects of word of mouth, peer influence, and promotion on exercise decisions at gymnasiums in Bandar Lampung City, with hedonic motivation as a mediating variable. Drawing on the Theory of Planned Behavior and consumer behavior perspectives, the research employed a quantitative causal-associative design. Data were collected through structured questionnaires from 100 active members of four gymnasiums and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS . The results indicate that word of mouth, peer influence, and promotion have positive and significant effects on hedonic motivation and on exercise decisions. Hedonic motivation also exerts a positive and significant effect on exercise decisions, suggesting that pleasurable and emotionally rewarding fitness experiences reinforce consumers' intention to engage in regular gym- based exercise. Mediation analysis further reveals that hedonic motivation significantly channels the effects of peer influence and promotion on exercise decisions, while the indirect effect of word of mouth is also significant, although its negative coefficient warrants careful interpretation. These findings demonstrate that exercise decisions are shaped not only by utilitarian health considerations but also by social influence, promotional exposure, and affective consumption experiences. The study provides practical insights for gym managers in designing service and marketing strategies that strengthen customer engagement and sustained participation.

The architecture of consumer decision-making has completely changed due to the quick development of recommendation systems based on artificial intelligence (AI). The majority of earlier studies saw algorithms as instruments for forecasting and maximizing preexisting preferences. This study, however, makes a different claim: algorithmic curation actively shapes preferences rather than just reflecting them. This study creates and evaluates a structural model that examines the impact of algorithmic curation intensity on perceived search autonomy, identity resonance, affective evaluation, and the development of initial preferences. The model is based on identity-based consumption theory and the literature on human-AI interaction. The study's findings, which are based on survey data from Generation Z consumers and Structural Equation Modeling (SEM) analysis, demonstrate a contradictory dynamic: algorithmic curation improves identity resonance and directly influences initial preferences while simultaneously decreasing feelings of autonomy. The primary mediating mechanism that links algorithmic exposure to emotional assessment and preference creation is identified as identity resonance. In addition to introducing the concept of algorithmic consumer formation as a new conceptual framework for comprehending consumer behavior in the AI-based digital era, our findings expand the notion of bounded rationality toward algorithmically bounded agency.

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia's economy but face significant challenges in maintaining consistent and sustainable performance amidst changing market dynamics. This study aims to explore how self-efficacy and entrepreneurial motivation influence MSME performance in Malang City using an exploratory phenomenological qualitative approach. Twelve informants with at least two years of business experience and active operations were selected through purposive sampling. Data were collected through semi-structured interviews, analyzed using an inductive approach, and processed until data saturation was reached. The study found that MSME actors' self-efficacy is shaped by accumulated real experiences, including both successes and failures, which contribute to meaningful learning. Entrepreneurial motivation rooted in personal values was found to be stronger and more enduring than extrinsic motivation. The study identified a cyclical interaction between self-efficacy and motivation, reinforcing each other in fostering adaptive entrepreneurial behavior. Additionally, external factors such as family support, entrepreneurial communities, and government programs play a significant role in sustaining these psychological factors. This research contributes to entrepreneurship literature and offers practical recommendations for stakeholders to design more holistic MSME empowerment programs with tangible impact.

This study aims to describe the concept of Immersive Commerce based on Augmented Reality (AR) in increasing consumer confidence in E-Commerce transactions and to design a conceptual prototype design framework for an AR E-Commerce system with a clear technical flow. The research method uses a literature study through a comprehensive review of AR-based E-Commerce implementations and needs analysis from the perspective of consumer problems and business opportunities. The main problem identified is consumer hesitation in purchasing products online due to limited visualization that relies solely on product photos, causing fears about differences in shape, size, and quality of goods. The research results produced a conceptual framework that includes an integrated system architecture with a frontend layer (AR visualization engine), backend layer (product database and 3D asset management), and integration layer, as well as a systematic user flow design from the discovery to the decision phase. Based on simulations using literature data, the designed framework has the potential to increase customer engagement by up to 169%, conversion rates by up to 11 times, and reduce product return rates by up to 50%. The benefits of this research include digital dimensions through E-Commerce technology innovation, social dimensions by increasing consumer trust and reducing product fraud, and environmental dimensions through the potential reduction of product returns. This conceptual prototype provides a foundation for digital innovation, social trust building, and environmental sustainability through reduced product returns.