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This study aims to analyze the integration of Artificial Intelligence (AI) into Strategic Human Resource Management (SHRM) and its contribution to enhancing organizational performance using a bibliometric approach. The research method involves analyzing data from Scopus and Crossref databases with the help of VOSviewer software to map research trends, keyword relationships, and publication distributions. The findings reveal that AI plays a significant role in optimizing HR processes, such as data-driven decision-making, productivity enhancement, and more efficient talent management. Key trends include innovations in HR practices, the utilization of big data, and sustainability practices (green HRM). The analysis identifies a significant increase in publications since 2020, reflecting growing academic interest in this topic. This research provides practical significance by helping organizations understand the strategic benefits of AI in addressing HR challenges and driving sustainable performance. The findings of this study are expected to serve as a reference for future research exploring AI implementation across various organizational contexts.

This research aims to analyze the sustainability strategy implemented by PT Aspirasi Hidup Indonesia Tbk in the face of evolving market trends and consumer preferences. The main issue raised is the importance of adaptation to market changes and increasing the company's commitment to social responsibility. The main problem studied is the reason why Kawan Lama Group has changed the name of ACE Indonesia to PT Aspirasi Hidup Indonesia Tbk (AHI) (ACES) which was agreed at the Extraordinary General Meeting of Shareholders (EGMS) on June 7, 2024. This study aims to analyze the effect of Debt to Equity Ratio (DER) on Return on Equity (ROE) at PT Aspirasi Hidup Indonesia Tbk for the period 2019-2023. This research method uses a quantitative approach with descriptive research type.  The data was analyzed using Statistical Product and Service Solution (SPSS) Version 25 software. The analysis method includes Normality Test, Autocorrelation Test, and t Test (Partial Test). The results of this study are expected to provide insight into the impact of corporate funding decisions on the resulting profitability. Debt To Equity Ratio partially has no effect and is insignificant to Return On Equity where the tcount < ttable value is 1.802 < 2.30600 and a significant value of 0.169.    

In Indonesia., Micro, Small and Medium Enterprises (MSMEs) have an important role in the community's economy. With the business trend in society over the last 5 years, namely e-commerce business, now more and more business people are running e-commerce MSMEs. The number of MSMEs should be comparable with the large amount of taxes received from the MSME sector, but in relity it is stated by the Directora.e General of Taxes (DJP) that MSMEs ha.ve not contributed optimally to tax revenues. The success of this tax revenue effort is determined by several interrelated things, namely the ability of MSMEs to manage business finances which of course adequate implementation of MSME accounting is required. The aim of this research is to test the effect of implementing MSME accounting on taxpayer compliance for e-commerce MSMEs by adding understanding of taxation, taxpayer awareness, and ease of access as control variables. This research uses a questionnaire technique. The sample used was 90 respondents using the convenience sa.mpling method. The analysis technique used in this research is Multiple Regression Analysis. The results shown by this research are that the implementation of MSME accounting has a positive effect on e-commerce MSME Taxpayer compliance. Meanwhile, the control variables that influence are understanding taxation and ease of access. Taxpayer awareness variables are not proven to be control variables in this research.

Effective marketing planning is the key to success for companies, especially in the increasingly competitive automotive industry. This research aims to analyze the planning and marketing process carried out by Mitsubishi Xpander. The method used is a literature review, which involves analyzing various reference sources related to marketing and business strategy. The findings show that Mitsubishi Xpander has successfully implemented a planned marketing strategy, including product adjustments, competitive prices and effective promotions. Additionally, in-depth market analysis helps companies in understanding consumer preferences and identifying opportunities in the market. The implications of this research highlight the importance of implementing marketing strategies that are adaptive and responsive to changing consumer trends to increase competitiveness and business sustainability. The results of this research can provide insight for other companies in formulating more effective and efficient marketing strategies.

This feasibility study report aims to analyze the potential and feasibility of the Warkop Kopi Kong business in Palangka Raya City. This research was conducted using qualitative and quantitative descriptive methods. The data used includes primary and secondary data. Primary data is obtained through surveys of potential consumers and analysis of the business environment, while secondary data is obtained from various sources such as financial reports, demographic data and market trends. The analysis carried out includes market, technical, management and financial aspects. Market analysis includes demand analysis, determining market targets, and competitive analysis. Technical analysis includes site planning, interior design, equipment, and layout. Management analysis includes organizational structure, human resources, and control systems. Financial analysis includes projections of income, costs, and financial feasibility analysis such as Net Present Value (NPV) and Internal Rate of Return (IRR). The analysis results show that the Warkop Kopi Kong business has good potential to develop in Palangka Raya City. This is supported by increasing public interest in coffee, stable economic growth, and the lack of intense competition in the targeted market segment. However, there are several challenges that need to be overcome, such as fluctuations in raw material prices, changes in consumer trends, and increasingly fierce competition in the future. Based on the results of the analysis, it can be concluded that the Warkop Kopi Kong business is feasible to run. However, several efforts need to be made to increase competitiveness and business sustainability, such as developing new products, improving service quality, and optimizing the use of social media for promotions.

This study aims to determine the effect of fintech, the amount of money in circulation, interest rates and economic growth on the analysis of digital economic trends on monetary policy in Indonesia. There are four variables in this study, namely fintech, the amount of money in circulation, interest rates and economic growth. The analysis method used is Vector Autoregression with the Impluse Response Function test or abbreviated as IRF and the Forecast Error Variance Decomposition test commonly abbreviated as FEVD, stationarity test, cointegration test, lag structure stability test and optimal lag length test. There is a contribution from each variable to the variable itself and other variables, according to the results of the Vector Autoregression study with a lag basis of 2. In addition, the results of the Vector Autoregression analysis show that the past variable (t-1) contributes to the current variable both to the variable itself and to other variables. The results of the analysis show that there is a reciprocal relationship between the variables. By using response function analysis, we can see if there is a response from other variables to changes in one variable in the short, medium, or long term. In addition, we know that the stability of all variables is formed in the short, medium, and long term. According to the Variance Decomposition Analysis, factors such as Fintech and Money Supply contribute the most to the variable itself. However, other variables that have the greatest influence on the variable itself and are supported by other variables in the short, medium, and long term are economic growth and interest rates are most influenced by Fintech.

The purpose of this research is to build a review study to analyse the situation of successful companies in the use of digital twinning to reduce waste and losses that occur in the lack of accurate investment of time and efforts made, and from this basis was presented a set of previous studies related to digital twinning in order to determine the findings of these studies and discuss them by identifying points of similarity and difference between these studies,  And then come up with an idea and a new mechanism to determine the behaviours that companies can pursue in order to apply digital twinning, and on this basis the research discussed the conceptual framework of digital twinning and then the mechanisms through which companies can use it in order to develop their ability to achieve strategic success and competitiveness, the research has come out with several results, foremost of which was that digital twinning works to build a digital model that parallels competing companies through data analysis, improving their efficiency, accelerating innovation, predicting trends, and Then improve the customer experience and achieve integration between the current systems and the systems pursued by other companies.

Product packaging is an important element in creating the identity and attractiveness of a product, especially for small and medium enterprises (SMEs). This research aims to develop an online-based packaging design service through the PackDe platform that offers easy access, transparent pricing, and a variety of customizable design options. The methods used include literature study, competitor observation, and social media analysis to understand market needs and current design trends. The results show that PackDe is able to provide functional and aesthetic packaging design solutions, supporting SME product branding effectively. Nevertheless, challenges such as limited human resources and marketing need to be overcome to reach a wider market. The implications of this research show that digital-based packaging design innovation can improve the competitiveness of SME products in national and global markets. PackDe is expected to be a strategic partner for SMEs in creating packaging that is not only visually appealing but also has added value to the packaged product.

Inhiven Design is a company that combines graphic design with interior design to provide creative and integrated solutions in various fields such as housing, offices, and commercial. The author's purpose in conducting this study is to analyze the history of the early formation of Inhiven Design? Then what are the problems faced during the establishment of Inhiven Design? And how does Inhiven Design optimize sales in its marketing? The method used in this study is qualitative observation with primary data collection through direct interviews. This study examines the development of Inhiven Design, including the company profile, history of its establishment, and marketing and management strategies implemented. Data were collected through qualitative observation and direct interviews with team members to understand the marketing strategy carried out by Inhiven Design by applying contemporary trends in interior design. The results of the analysis show that the success of Inhiven Design depends not only on technical skills and creativity, but also on the ability to adapt to market changes and maintain good relationships with customers and business partners.

The purpose of this study is to evaluate how the trend of PT Adaro Energy Tbk's financial performance in terms of solvency, profitability, and liquidity. To measure financial performance, PT Adaro Energy Tbk's financial statements from 2017 to 2019 are used as sources, and the ratios used are solvency, profitability, and liquidity ratios. The study found that over the past three years, the company's profitability ratio has shown a downward trend. This is indicated by the decrease in GPM (Gross Profit Margin), OPM (Operating Profit Margin), NPM (Net Profit Margin), ROA (Return on Assets), ROE (Return on Equity), and liquidity ratio, as indicated by the decrease in the CR (Current Ratio) proxy ratio. Only the financial solvency ratio shows the progress indicated by the declining solvency rate of the proxies.

Tourism is one of the key sectors in driving regional economic growth. The potential of tourism attractions contributes to local community income and Regional Original Revenue (PAD) through tourism development. Central Tapanuli Regency has significant tourism potential that can be optimally managed to enhance PAD.This study aims to examine the extent to which the tourism sector contributes to increasing PAD and boosting the local economy in Central Tapanuli Regency. The research employs a quantitative approach using OLS regression analysis based on secondary data collected from the Central Bureau of Statistics of Central Tapanuli Regency from 2014 to 2023.The findings indicate a positive relationship between tourist visits, both domestic and international, and PAD. However, hotel occupancy rates show a negative correlation with PAD. Interestingly, this study highlights that hotel occupancy rates have a negative relationship with PAD. This finding suggests that the government needs to pay attention to factors affecting hotel occupancy rates, such as changing tourism trends and management leakage.The implementation of this research emphasizes the need for policy evaluation and enhanced supervision of hotel occupancy rates.

This research is motivated by the efficiency of collecting and distributing zakat which has not been maximized. The targets in question include solving poverty problems, income distribution, and improving the welfare of the people and the state. This shows how important zakat is as one of the pillars of Islam. The method used in this study is qualitative descriptive research, namely by reviewing literature and conducting data analysis, studying literature from various sources of books, the internet, and also research journals that have the same topic as the researcher mentioned. The results of the study conclude that the Zakat Collection Strategy can be interpreted as an activity to collect funds and other resources from the community (either individuals, groups, organizations, companies or the government) which will be used to finance the institution's programs and operational activities in the end is to achieve the mission and goals of the institution in the field of distribution including the fields of Economy, Education, Da'wah, Health,  Social and Humanitarian. It is evidenced by the collection and distribution/distribution of zakat funds carried out by the Medan City Baznas experiencing a positive trend from year to year which is quite significant, having an impact on the performance of the Medan City Baznas to continue to increase and of course with public awareness to distribute zakat through official institutions is getting higher so that justice and welfare are created in kaffah.

This study aims to find out how Debt Default, Audit Tenure and Liquidity can affect the acceptance of the Going Concern Audit Opinion (Empirical Study on Manufacturing Companies in Various Industrial Sectors listed on the IDX for the 2019-2022 period). The sample in this study is Manufacturing Companies in the Various Industrial Sectors using the Purposive Sampling technique so that 26 companies with 4 years of observation (104 observation data) were obtained that met the criteria. The data used is in the form of secondary data obtained from the company's annual report through the Indonesia Stock Exchange (IDX) website and the official website of the related company. Researchers use a quantitative approach to describe research problems through trend descriptions or being able to explain the relationship between variables. The analysis technique used in this study is data analysis using descriptive statistical analysis and logistic regression analysis with the help of SPSS 30 software.  The method of data collection is by means of documentation and literature study. The results of the study concluded that Debt Default significantly affected the acceptance of going concern audit opinions, while Tenure and Liquidity Audit did not significantly affect the acceptance of going concern audit opinions.

The use of artificial intelligence is projected to have a significant impact on the preparation of regional government financial reports, especially in terms of reliability and efficiency. This research aims to analyze the use of AI in preparing regional government financial reports which was previously carried out conventionally and the challenges faced by regional governments in adopting it. This research uses a literature study method to identify trends and findings related to the use of AI in regional financial accounting. The research results show that AI is able to increase efficiency and reliability, although there are challenges in its application, such as the need to adapt and improve the quality of human resources and vulnerabilities in financial data security.

The purpose of the research is to find out FoMO in analyzing customer satisfaction. SLR method in writing this article, literature review plays an important role in formulating research ideas, understanding previous findings related to the topic raised, and identifying gaps in existing knowledge. A systematic literature review (SLR) was conducted in two well-known databases, ScienceDirect and Scopus. After applying inclusion and exclusion criteria, 1,098 out of 3,977 articles were deemed relevant. Thereafter, these papers were carefully examined to produce an in-depth analysis of the subject. Ultimately, 13 papers were selected for in-depth examination in this study. Based on data from SLR the articles were written between 2021 and 2024. The research methodology used in this paper includes descriptive analysis and bibliographic analysis. The results of writing the article found that Fear of Missing Out (FoMO), which capitalizes on the feeling of fear of missing an opportunity, is proven to increase consumer confidence to make a purchase immediately.  Effective marketing strategies in leveraging Fear of Missing Out (FoMO) often involve elements of time constraints and product popularity that can trigger impulsive behavior in consumers. Social media marketing also plays an important role by creating interactions that attract consumers through trending content. The findings in this study enable brands to strengthen emotional connections with consumers, expand reach, and drive engagement in purchase decisions.

In today’s era, social media has become a driving force for increasing digital entrepreneurship. Businesses are utilizing social media sites such as Instagram, TikTok, LinkedIn, or even Facebook to brand their companies or products and interact with clients. This is great news for businesses, especially SMEs, to have low-cost access to key markets worldwide. One evident trend is the emergence of social commerce – business-to-consumer commerce without intermediaries, exclusive of other e-commerce models. However, the adoption of social media in digital entrepreneurship comes with several challenges, such as changes in algorithms that can affect content visibility and risks related to data security and user privacy. Nevertheless, social media remains useful in terms of analytics to support strategic decisions. This study shows the value of social media for entrepreneurship and technologies that help improve content personalization and consumer behavior analysis, such as artificial intelligence and big data. This study attempts to fill the gap in the literature by looking at the differences in the outcomes of social media use in developing and developed countries and the outcomes of new technologies on digital business ventures.

The purpose of this study is to develop a predictive model to predict the trend of the emas price over time and to investigate how this affects important economic variables. As a popular commodity that is regarded as a safe refuge for investments, changes in the price of emas can have a significant impact on a number of economic indicators, such as inflation, consumer spending, and investment decisions. Compiling historical data on emas prices, macroeconomic variables, and other related topics is a component of research methodology. Regression analysis and ARIMA modeling are two methods of deret waktu analysis that can be used to create an andal model of problems. The model's predictive accuracy is then determined by using appropriate statistical metrics. This study's findings provide new and important information about the factors influencing changes in the price of emas and how they affect the economy as a whole. The model that is being used can be used by investors, financial institutions, and policymakers to predict gold price movements and make informed decisions to mitigate risks and capitalize on opportunities. The implications of this research extend all the way to the emas market since it increases our understanding of the close relationship between commodity prices and economic dynamics. The knowledge gained can help create more comprehensive investment and economic policies, which will eventually affect the stability of the economy and economic growth.

Islamic banking financing has become a crucial component of Indonesia's financial sector, providing a Sharia-compliant alternative to conventional financing. Despite its rapid growth, assessing the feasibility of Islamic banking financing remains a major challenge, particularly in terms of risk management, financial sustainability, and regulatory compliance. Previous studies have assessed financing feasibility using various methods, including the 5C approach (Character, Capacity, Capital, Collateral, and Conditions). However, research in this area remains fragmented, with a lack of systematic analysis of key trends, methodologies, and influencing factors. This study uses a Systematic Literature Review (SLR) to synthesize and analyze existing research on the feasibility of Islamic banking financing in Indonesia. The review covers studies published between 2020 and 2022, focusing on research distribution, analytical techniques, and key determinants affecting financing feasibility. The findings reveal that most studies emphasize credit risk assessment, financial literacy, and regulatory frameworks, but lack a unified approach to measuring feasibility. Furthermore, this study highlights gaps in the application of digital technologies, such as big data and machine learning, that can be used to strengthen the financing eligibility assessment system. The application of these technologies not only improves the accuracy of risk predictions but also enables Islamic banking institutions to reach more customers, particularly MSMEs and the informal sector, which have historically been underserved. The results of this study provide valuable insights for Islamic financial institutions, regulators, and researchers, highlighting the need for integrated risk assessment models, a better regulatory framework, and enhanced financial literacy initiatives to strengthen Islamic banking financing in Indonesia. This research contributes to the development of a more structured and comprehensive framework for evaluating financing eligibility, ensuring sustainable growth and financial inclusion in the Islamic banking sector.

Efforts to reduce regional inequality are aimed at Accelerate equitable development . Implementing a healthy fiscal policy through government spending is a form of effort to reduce this inequality . Government spending can provide intervention in regional policies to boost the economy through regional government spending and revenue . This study examines the development of inter -regional inequality mapping through the Class typology method , measuring inequality with the Williamson index , and testing multiple linear regression to analyze regional government spending on inequality in the Western Region of Indonesia in 2019-2022. The results show that the average regional inequality index is at moderate inequality , namely 0.465. In addition , the regression results show that efforts to reduce regional inequality aimed at Accelerate equitable development through fiscal policy trend to be ineffective . The contribution of government spending has not been significant impact on reduce inequality . Therefore , evaluation and improvement in government spending policies are needed so that they can be more effective in achieving the goal of alleviating regional inequality in the western region of Indonesia.

The presence of Artificial Intelligence (AI) has a significant impact on the preparation of financial reports, especially in terms of efficiency and accuracy. This article aims to examine the influence of AI on the process of preparing financial reports that were previously carried out conventionally and the challenges faced by companies in adopting it. This study uses a literature study method to identify trends and findings related to the use of AI in accounting. The results show that AI is able to improve operational efficiency, data analysis, and security, although there are challenges in its implementation, such as human resource adaptation and data security.