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Local governments in Indonesia rely significantly on local tax revenues to strengthen fiscal independence and sustain regional development. Among these revenue sources, the Motor Vehicle Tax (PKB) and the Motor Vehicle Transfer Fee (BBNKB) play a vital role in shaping regional fiscal capacity. This study explores how both taxes contribute to the Regional Own-Source Revenue (PAD) of Central Java Province during the 2020–2024 period. Drawing on quantitative analysis and secondary data from the Central Java Regional Revenue Agency (Bapenda), the research assesses the effectiveness and contribution of PKB and BBNKB in supporting local fiscal performance. The results show that PKB consistently exerts a positive, meaningful influence on PAD, underscoring its central role in sustaining the province’s fiscal strength. In contrast, BBNKB demonstrates a weaker, less stable impact, primarily driven by changes in vehicle ownership trends and administrative challenges. When considered together, both tax instruments contribute to enhancing local fiscal capacity, although the reliance on PKB remains predominant. These findings underscore the importance of modernizing regional tax administration, particularly through digital innovation, transparent reporting systems, and community-based compliance strategies. Strengthening these mechanisms is essential to building a more resilient and autonomous fiscal framework, especially in the context of post-pandemic economic recovery and long-term regional development planning

This systematic literature review examines research trends in problem-based learning (PBL) within blended learning contexts by analyzing 64 peer-reviewed articles from Scopus database published between2020-2024. Using PRISMA methodology, this study identifies key patterns including the dominance of medical education contexts (71.9%), the significant impact of COVID-19 pandemic on pedagogical innovations, and the prevalence of experimental research designs (34.4%). Findings reveal that blended learning emerged as the most researched approach (61%), followed by online/distance learning (23%) and flipped classroom models (11%). The analysis indicates increasing publication trends in 2022 and 2024, with Education Sciences and BMC Medical Education as leading publication venues. This review highlights research gaps in engineering and technology education contexts, limited exploration of long-term learning outcomes, and insufficient mixed-methods studies. These findings provide valuable insights for educators, researchers, and policymakers in designing effective learning strategies that integrate problem-based and blended learning approaches in diverse educational settings.

This study aims to estimate changes in the Indonesian Sharia Stock Index (ISSI) from 2020 to 2025 using the Autoregressive Integrated Moving Average (ARIMA) model. The growth of the Islamic stock market in Indonesia has increased rapidly, driven by public awareness of investments that follow sharia principles, as well as changes in macro and microeconomic conditions, especially during the COVID-19 pandemic which has had a significant impact on the financial market. This study relies on monthly ISSI data taken from official sources and analyzed with a quantitative approach using the time series method using EViews version 13 software. Statistical analysis and stationarity tests indicate that the ISSI data exhibits an increasing trend pattern and quite high volatility, so that a differentiation process is necessary to achieve stationarity. Based on the results of model testing and the selection of optimal information criteria, the ARIMA (1,1,1) model was selected as the most appropriate to capture the autocorrelation pattern and produce accurate short-term predictions. Projections indicate a stable growth trend until the end of 2025, with an estimated index of more than 8.3 million. The findings of this study indicate that the ARIMA model is an effective tool for forecasting ISSI movements and can be a strategic consideration for investors, financial institutions, and policymakers in developing sustainable investment strategies in the Indonesian Islamic stock market.

This study aims to forecast beef prices in Palembang City and at the national level in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) method. The data used are the monthly average beef prices for the period January 2019 to December 2024. The analysis involves stationarity tests using Augmented Dickey-Fuller (ADF), model identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, parameter estimation with Maximum Likelihood Estimation (MLE), and residual diagnostics with the Ljung-Box and Jarque-Bera tests. The results show that beef prices at both regional levels are not stationary at the level but become stationary after the first differencing (I(1)). The best ARIMA models obtained are ARIMA(0,1,1) for Palembang City and ARIMA(1,1,0) for the national level. Both models successfully predict price fluctuations with a low error rate and show a moderate price increase trend. These findings provide practical implications for price stabilization policy making and beef-related business planning. The forecast results state that beef prices in Palembang City and nationally are predicted to tend to rise in 2025 from January to December.  

The phenomenon of increasing female activity in cafes shows a shift in lifestyle that is not merely consumptive, but also reflective and social. Cafes have now become leisure spaces where women express themselves, build relationships, and find emotional balance. This study aims to examine the trend of women utilizing cafes as a practice of social welfare in the era of sustainability. The approach used is descriptive qualitative based on secondary sources, with data in the form of news articles, lifestyle writings, and online media coverage of women's leisure behavior in Cirebon. This analysis was conducted to explore the social and spiritual values that emerge in these activities. The results of the study show that cafes serve as safe spaces for women to interact, share ideas, and restore mental energy. These activities reflect maqashid values such as Hifz al-nafs (preserving the soul) and Hifz al-'aql (preserving the mind), while contributing to the spirit of sustainability through the strengthening of gender equality and social welfare. The novelty of this research lies in its attempt to interpret women's leisure trends through the paradigm of social welfare, rather than simply as a modern lifestyle. These findings have important implications for the creation of a more inclusive, safe, and sustainable public space, while also opening up a new perspective that leisure activities can be part of achieving maqashid al-syari'ah in contemporary social life.

Economic forecasting is becoming increasingly important year after year, especially during crises such as the pandemic of COVID-19 and the Russia-Ukraine war. Its development can be seen from the use of basic statistical models to the increasingly widespread use of machine learning technology. Economic forecasting plays an important role in helping to formulate policies and is also a reliable tool for researchers in dealing with uncertainty. Global crises, such as inflationary pressures due to the pandemic and supply chain disruptions from the Russia-Ukraine conflict, have prompted increased research in this field in an effort to anticipate economic shocks and emphasize the urgency of forecasting to prepare strategies for dealing with future uncertainty. This literature review uses the Scopus database with 2561 publications from 2020 to 2025, analyzed using R Studio with a bibliometrix approach (specifically biblioshiny) and VOSviewer to map relevant thematic connections. This analysis shows that economic forecasting is greatly influenced by market uncertainty and geopolitical factors, and at the same time influences public policy formulation and financial stability. Research contributions from Indonesia are still limited, with only 40 documents, thus emphasizing the need to strengthen economic forecasting studies in Indonesia to support monetary policy and national financial stability.

This study explores the intellectual and thematic evolution of green sukuk research within Islamic sustainable finance from 2015 to 2025. Using a hybrid methodological design that integrates the PRISMA-guided Systematic Literature Review with Watase Uake network analysis, the study identifies 17 core Scopus-indexed articles that collectively define the field’s conceptual and empirical development. Results reveal a three-phase evolution: (1) a formative stage emphasizing ethical legitimacy and Sharia compliance; (2) a transitional phase integrating pricing efficiency, market risk, and policy frameworks; and (3) a maturity phase characterized by econometric modeling, behavioral-finance integration, and sustainability governance. Thematic clusters extracted from bibliometric mapping include financial performance and market dynamics, institutional legitimacy and policy frameworks, behavioral intention and investor psychology, and technological innovation and ESG disclosure. Despite methodological advancement, the literature remains geographically concentrated in Malaysia and Indonesia and exhibits theoretical fragmentation across behavioral, financial, and institutional models. Findings highlight key research gaps involving contradictory evidence on yield–risk relationships, inconsistent behavioral determinants of investment intention, and insufficient integration of moderating or mediating mechanisms. The study advances theoretical pluralism by connecting the Theory of Planned Behavior (TPB), Institutional and Legitimacy Theory, and Resource-Based View (RBV) into an integrated model explaining how legitimacy, behavior, and strategic capability jointly drive green sukuk adoption. Policy implications emphasize the need for harmonized regulation, behavioral incentives, and digital transparency to strengthen credibility and accelerate sustainable-finance transformation in line with SDGs 7 and 13.

This study aims to examine various factors that influence customers' engagement in choosing the Cicil Emas product as a form of long-term investment at Bank Muamalat Purwokerto. This research is based on the increasing trend of gold investment in the community caused by the increase in gold prices and awareness of the importance of halal investment according to sharia principles. This study uses a descriptive qualitative approach with data collection techniques through interviews, observations, and documentation of Bank Muamalat Purwokerto. The results show that customer interest is influenced by several main factors, namely trust in sharia principles through the murabahah contract, a positive perception of gold as a stable investment asset, the ease of installment procedures that are flat and transparent, and the efficiency of the payment system through autodebit. In addition, social factors such as family recommendations and active promotions from the marketing department also strengthen customer interest. From the SWOT analysis, it was found that the main strength of this product lies in Bank Muamalat's reputation as a pioneering sharia bank and a stable installment system, while its main weaknesses are limited physical gold stocks and low public investment literacy. With increasing public awareness of sharia investment and the large market potential in Purwokerto, the Cicil Emas product has strong prospects for continued growth as a safe and Islamically-compliant long-term investment instrument.

This study aims to analyze the financial performance of the Medan City Government based on six key indicators: (1) growth ratio, (2) degree of fiscal decentralization ratio, (3) regional financial dependency ratio, (4) regional financial independence ratio, (5) regional original revenue (PAD) effectiveness ratio, and (6) regional financial efficiency ratio. The research employs a quantitative descriptive method using secondary data obtained from the Medan City Government’s budget realization reports over the study period. The analysis results indicate that the financial performance of the Medan City Government shows fluctuations across several aspects. The growth ratio reveals an unstable trend, indicating inconsistency in the increase of revenue and expenditure. The degree of fiscal decentralization ratio is 36.66%, suggesting a moderate contribution of PAD to total regional income. The regional financial dependency ratio stands at 61.64%, while the financial independence ratio reaches 59.54%. The PAD effectiveness ratio of 81.36% reflects fairly effective revenue management, and the financial efficiency ratio of 98.44% indicates that financial management has been carried out efficiently. Overall, these findings demonstrate that while Medan City’s financial performance is relatively sound, there remains room for improving fiscal independence and stability.

This study provides a detailed equity analysis of the Deli Serdang Regency local government by evaluating its financial statements from 2020 to 2023 and interpreting results through the lens of International Financial Reporting Standards (IFRS) and public sector accounting principles. The analysis examines trends in assets, liabilities, and equity, computes key financial ratios, and discusses implications for fiscal sustainability, transparency, and governance. The study combines quantitative ratio and trend analyses with a qualitative review of notes to the financial statements and a reconciliation exercise mapping local government reporting (SAP/APBD disclosures) to IFRS/IPSAS concepts. Findings (illustrative data) show a positive but modest growth in equity, persistent dependence on intergovernmental transfers, and opportunities to improve asset valuation and liability recognition practices. The paper concludes with practical recommendations for policy-makers and local finance managers and suggests a road map for incremental IFRS-aligned reporting in the local government context.

This study aims to examine and analyze the effect of profitability and capital structure on corporate income tax (PPh) payable at PT Kediri Tani Sejahtera during 2018–2022. The research uses a quantitative descriptive approach with primary data obtained through interviews and documentation of the company’s financial statements, including annual income statements and balance sheets. The analysis involves calculating profitability ratios, namely Return on Assets (ROA) and Return on Equity (ROE), as well as capital structure ratios, namely Debt to Asset Ratio (DAR) and Debt to Equity Ratio (DER), and comparing them with the annual corporate income tax payable. The results indicate that net profit before tax and PPh payable were below 4.8 billion IDR annually. Trend Moment analysis shows that profitability has a significant relationship with PPh payable, while capital structure also affects PPh, though not directly. The company’s asset size impacts depreciation recognized as an expense in the income statement, influencing the tax amount due. This study confirms that managing profitability and capital structure is crucial for tax planning and compliance in manufacturing companies, particularly in the organic fertilizer industry.

This study explores in greater depth the effect of online promotions on airline ticket purchasing decisions through e-ticketing applications, emphasizing the mediating role of the digital era. Adopting a quantitative research design, data were collected from 491 respondents who had experience purchasing airline tickets via leading digital platforms such as Traveloka, Tiket.com, Agoda, and Booking.com. Five core online promotional strategies were investigated—discounts and vouchers, email marketing, social media promotions, influencer marketing, and push notifications—each representing distinct digital touchpoints. Partial Least Squares (PLS) analysis was used to test the relationships among variables and to evaluate the mediating effect of the digital era. The results indicate that all five promotional strategies significantly influence purchasing decisions, with influencer marketing and social media promotions emerging as the strongest drivers of consumer behavior. Furthermore, the digital era was shown to enhance consumer trust, accessibility, and engagement, thereby strengthening the impact of online promotions on purchase decisions. These findings highlight the need for airlines and e-ticketing platforms to develop integrated digital marketing strategies that align with evolving consumer behaviors and technological trends. This research contributes to the growing body of literature on digital marketing in the aviation sector and provides practical recommendations for optimizing promotional effectiveness.

Environmental management auditing is a strategic tool used to assess an organization’s performance in environmental management. Its main objectives are to enhance compliance with regulations, identify environmental risks, and strengthen corporate social responsibility. This study uses a bibliometric approach to analyze trends and research opportunities in the field of environmental management auditing during the period 2015–2025. Utilizing the Publish or Perish and VOSviewer software, this study examines 200 publications obtained through Google Scholar, revealing citation patterns, author collaborations, and frequently occurring keywords in the literature. The analysis results show that topics such as auditing, disclosure, governance, and big data dominate the existing literature, reflecting significant attention to transparency and data management in environmental audits. Additionally, there is a noticeable shift toward the use of technology in environmental auditing practices, including the use of big data and analytics to support audit processes. Bibliometric visualization also identified several areas with low density, such as implementation and environmental information, indicating potential research opportunities. This suggests that although significant research has been conducted, there is still room for further development, particularly regarding the implementation of environmental management audits across various industries. This study provides valuable insights into the development of more adaptive, multidisciplinary environmental auditing strategies that align with sustainable development goals.

Based on the financial performance analysis of PT. Gudang Garam Tbk (GGRM) during the 2020–2023 period, the company faced significant challenges that impacted its financial condition. One of the main factors affecting the company's performance is the increase in tobacco excise duties, which has affected the cost structure and selling prices of its cigarette products. Additionally, the increasing regulatory pressure and changes in consumer behavior have posed unavoidable challenges. The decline in profitability and liquidity ratios, such as Return on Assets (ROA) and Current Ratio (CR), indicates the negative impact of these external conditions on the company’s ability to generate profit and meet short-term obligations. This decline suggests that the company is struggling to balance income and operational costs. The fluctuating solvency ratio also raises concern. Although the company manages to maintain a balance between debt and equity, these fluctuations show challenges in managing long-term assets and liabilities. Dependence on debt and rising operational costs pose risks to the company's financial stability. These fluctuations affect the company's ability to maintain liquidity and solvency in an increasingly competitive market. Trend analysis from the financial statements indicates that the company needs to strengthen its adaptation strategies and risk management to face the growing market challenges. GGRM must focus on product innovation and marketing strategies that can attract new customers while retaining existing ones. Furthermore, the company must adapt to changing regulations and evolving consumer trends. The results of this study provide important insights for stakeholders regarding the financial condition of the tobacco industry. In this challenging situation, GGRM must continue to develop more adaptive strategies to survive and thrive amidst the dynamic market and increasingly stringent regulations.

As technology rapidly advances and social media adoption becomes widespread, Instagram and TikTok have evolved into essential marketing platforms, particularly for Micro, Small, and Medium Enterprises (MSMEs). This report aims to develop and implement a digital marketing strategy for the Seblak Opat Lima MSME using these two platforms. The business faced challenges in optimizing its digital marketing to reach a broader market, primarily due to a limited understanding of digital marketing among employees and a lack of consistency in social media account management. Our methodology involved field observation, which included creating a content timeline and content scripts to ensure consistency and relevance of published material. The analysis results show a significant increase on both social media platforms after the strategy was implemented, with a growth in followers and enhanced audience engagement, especially on TikTok and Instagram. Furthermore, analytics indicate that trend-aligned content combined with appropriate hashtag usage successfully expanded reach, increased profile visits, and encouraged more active audience interaction. Thus, the implemented digital marketing strategy proved effective in expanding the market and boosting sales for Seblak Opat Lima MSME.

This study aims to explore the behavioral dynamics of Generation Z (Gen Z) toward digital culinary brands on TikTok, a platform increasingly central to youth consumer engagement. The research investigates how Gen Z interacts with, interprets, and forms relationships with culinary content in a digital environment shaped by algorithmic trends and participatory culture. Employing a qualitative phenomenological approach, data were collected through in-depth interviews with 12 Gen Z participants aged 18–24 years who actively engage with culinary brand content on TikTok. Additional data were obtained from observational analysis of brand-related content and user interactions on the platform. Thematic analysis revealed three core themes: emotional engagement with sensory-rich food content, digital consumption as identity performance, and expectations of brand authenticity and interactivity. Participants expressed strong affective responses to visually appealing and immersive content, linked their brand preferences to personal values and social identity, and favored brands that demonstrated responsiveness, humor, and human-like interaction. These findings highlight the role of TikTok not only as a marketing tool but as a cultural space where brand perception and loyalty are socially constructed. This study contributes to the theoretical understanding of consumer engagement by situating Gen Z’s behavior within a sociocultural and digital framework. Practically, it offers insights for culinary brands to develop more authentic, interactive, and value-driven content strategies. The findings also suggest implications for digital marketing policies and content regulation. Future research is recommended to explore cross-platform behaviors and cultural variations in digital brand engagement.

This research is a case study with the object of research on Tenun Ikat Ina Sabu located at Jalan Sukun I, RT 009 / RW 004, Oepura Village, Maulafa District, Kupang City, East Nusa Tenggara. The purpose of this study was to determine and explain the production planning of Tenun Ikat Ina Sabu in Kupang City. The types of data used are qualitative and quantitative. Data collection techniques in this study were interviews, observations, questionnaires and documentation. While the data analysis techniques used are Linear Trend and Break Even Point (BEP). The results of the Linear Trend calculation show that in 2024 Tenun Ikat Ina Sabu will produce 383 pieces of sarong, 358 pieces of blanket and 284 pieces of shawl, then the amount produced for 2025, 414 pieces of sarong, 332 pieces of blanket and 303 pieces of shawl, and the amount produced for 2026, 445 pieces of sarong, 402 pieces of blanket and 322 pieces of shawl. The results of the Break Even Point (BEP) analysis in 2023 show that if Tenun Ikat Ina Sabu produces 1,060 pieces of ikat weaving or around Rp.90,343,129, then the company does not make a profit or loss.

Data from the Business Competition Supervisory Commission (KPPU) indicate that the impact of COVID-19 in 2020, 2021, and peaking in 2022 led to a significant increase in merger and acquisition (M&A) activities. This trend suggests that M&A actions have become an essential strategy for sustaining and enhancing business performance. However, not all M&A activities result in success, making it crucial to understand the factors influencing their outcomes. This study aims to examine and provide empirical evidence on the effect of board size, institutional ownership, and firm size on merger and acquisition performance. Agency theory and signaling theory are employed as the theoretical frameworks to explain the relationships between the independent and dependent variables. The population of this study consists of publicly listed companies that conducted mergers and acquisitions between 2019 and 2023. The sampling technique used was purposive sampling, resulting in a total of 150 samples. Data were collected through non-participant observation, and the data analysis technique applied was multiple linear regression. The results show that institutional ownership has a positive effect on merger and acquisition performance. In contrast, board size and firm size do not significantly influence M&A performance. These findings indicate that monitoring by institutional shareholders can enhance the effectiveness of strategic decision-making, while a larger organizational structure and firm size do not necessarily support post-merger integration success.

This study aims to systematically map the development of literature on Good Corporate Governance (GCG) using a mixed-method approach that integrates bibliometric analysis with VOSviewer and a systematic literature review. The research focuses on publications from the last five years (2020–2024), with data collected using the Publish or Perish software and the keyword “Corporate Governance.” The initial search identified 772 relevant scientific articles that met the inclusion criteria. Through network visualization analysis using VOSviewer, the study reveals that GCG research can be categorized into four thematic clusters, each representing distinct areas of focus. These clusters highlight key topics such as corporate performance, board structure, stakeholder relations, and sustainability practices, reflecting the diverse and evolving nature of GCG research. The findings provide valuable insights into the intellectual structure and research trends within the field, offering a foundation for future scholarly exploration and practical application.

Fullball is one of the new sports that has gained a lot of attention from the public. Fullball combines several well-known ball sports such as basketball, futsal and handball. The development of Fullball sports is currently influenced by the marketing of Fullball sports to the public, so the right strategy is needed to introduce Fullball sports. This research was conducted with the objective of conducting a SWOT analysis to see the Strengths, Weaknesses, Opportunities and Threats through the Major League competition as an activity to introduce the new sport of Fullball to the wider community, efficiently, and sustainably. The components analysed include quantitative data through interviews and the author's involvement in Fullball sports. The results showed that the main strengths of Fullball are its uniqueness as a new sport and the strong support from brand sponsors and the government in the implementation of the competition. However, weaknesses include the lack of a solid sports ecosystem, limited facilities and accessibility, and limited resources. In addition, opportunities that can be utilized include the trend of exploring new sports among young people, active use of social media, and the potential for strategic cooperation with various parties. Meanwhile, threats that need to be anticipated are financial instability and low levels of participation from players and audiences. The conclusion of this study emphasizes the importance of strategies that maximize strengths and opportunities, as well as address weaknesses and anticipate threats to support Fullball's marketing success at the national level.