This This study systematically reviews the impact of tax sanctions and other influencing factors on tax compliance behavior among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia. Through a Systematic Literature Review (SLR) of six empirical studies published between 2021–2025, the analysis reveals that tax sanctions significantly enhance compliance, but their effectiveness depends on mediating variables such as tax literacy, perceptions of fairness, and the quality of tax services. Key findings indicate that while sanctions positively influence compliance, their impact is diminished without adequate taxpayer education or equitable enforcement. Contextual factors like financial constraints and social norms further modulate compliance behavior. The study underscores the need for a holistic policy approach, integrating sanctions with educational programs, improved digital services, and tailored incentives to foster voluntary compliance. Practical recommendations include enhancing MSMEs’ tax literacy, ensuring consistent sanction implementation, and optimizing e-filing systems. This synthesis contributes to the tax compliance literature by highlighting the interplay between punitive measures and socio-economic contexts in shaping MSMEs’ fiscal behavior.
 

The development of electric vehicles (EV) as part of the transformation of the global transportation system offers a strategic solution to support economic sustainability and environmental preservation. This study aims to analyze the impact of EVs on infrastructure and develop sustainable solutions through a qualitative approach with a case study method. The results of the study indicate that EV adoption can significantly reduce greenhouse gas emissions, improve urban air quality, and support energy efficiency. In addition, the development of the EV industry drives economic growth through job creation and utilization of local resources, especially in the context of implementing the Domestic Component Level (TKDN). However, the success of the transition to an electric-based transportation system is highly dependent on the readiness of the charging infrastructure, policy consistency, and public awareness. This study recommends cross-sector collaboration in developing an EV ecosystem, accelerating the downstreaming of the battery industry, and integrating renewable energy transitions to maximize the positive impact of EVs on sustainable development in Indonesia.

This study aims to analyze the application of the Activity Based Costing (ABC) method in determining the cost of production at Brownies Mawar, a small and medium-sized enterprise (SME) in Bekasi. This SME is a small business that has been producing various types of brownies for more than 20 years, but still uses a conventional cost accounting system. The ABC method allows for more accurate cost allocation by identifying each activity in the production process and assigning costs based on actual resource consumption (cost drivers). Data collection was conducted through observation, interviews, and documentation. The research results show that the production cost per unit using the ABC method is Rp 3,190 for the Original variant and Rp 3,470 for the Combination variant. With selling prices of Rp 25,000 and Rp 30,000 respectively, the SME achieves a high profit margin and a total monthly gross profit of Rp 42,656,400. These findings indicate that the ABC method is effective in providing accurate cost information, uncovering hidden costs, and supporting more competitive pricing strategies.

This study examines the impact of interest rates on economic growth in Indonesia using a time series approach. Interest rates play a significant role in determining the levels of investment and consumer spending, both of which are key factors in economic growth. Monthly secondary data from 2016 to 2021 were used to analyze this relationship through path analysis. The results show that low interest rates can stimulate economic growth by enhancing access to funding, while high interest rates tend to reduce economic activity. The relationship between inflation, interest rates, and economic growth is highly complex, with important implications for Bank Indonesia’s monetary policy. This study emphasizes the need for a deep understanding of the interaction among these three variables to formulate policies that support sustainable growth.

Managerial accounting reports play a critical role in providing relevant financial and nonfinancial information for management in the strategic decision-making process. This study aims to analyze the extent to which managerial accounting reports are utilized as a basis for planning, controlling, and evaluating strategic decisions within an organization. Using a quantitative descriptive approach, data were collected through questionnaires distributed to managers from various manufacturing sector companies. The results show that the accuracy, relevance, and timeliness of managerial reports significantly influence the quality of strategic decisions made by management. These findings emphasize that the integration of managerial accounting information into the strategic process is crucial for enhancing organizational competitiveness and performance.

The main focus of this study is on the implementation of sustainability strategies and dynamic capabilities, This study aims to identify and analyze factors that influence business sustainability at CV. Dealima Prosent, Through a qualitative approach with a phenomenological method This research was conducted at CV. Dealima Prosent which is located in Dusun Gantang, Boboh Village RT 03 RW 02, Menganti District, Gresik Regency, the study was conducted for 3 months. Data collection techniques with observation, interviews and documentation. The results of the study indicate that the sustainability of CV. Dealima Prosent's business is greatly influenced by the management of skilled and competent human resources, as well as the application of the latest technology to improve efficiency and product quality, to further strengthen competitiveness, companies are recommended to expand non-technical training for employees, develop an online platform for customer service, and highlight quality and service to compete in the market. The research subjects involved 1 business owner, 1 employee and 4 Customers. Data validity testing using triangulation, namely sources, data collection techniques, and time. This study explores an in-depth understanding of the challenges faced by companies in maintaining competitiveness in the increasingly competitive printing industry. In terms of theory, it is suggested that future research develop a Dynamic Capability framework that is more relevant to SMEs, by including the dimension of customer participation in sensing (customer-driven sensing) and adding focus on organizational culture transformation and local value-based learning. In addition, integrating the concept of business resilience into this theory is very important to deal with uncertainty and crisis. The development of this theory will be increasingly applicable to SMEs in building an adaptive and inclusive business sustainability model.

This research examines the breadth of Indonesia's banking sector and financial service providers, focusing on their contributions to national economic development. The research methodology employed involves comprehensive literature review through examination of pertinent academic and industry sources related to Indonesia's traditional banking sector. The findings reveal that Indonesia's financial banking framework comprises two primary segments: traditional commercial banks and Shariah-compliant banking institutions, distinguished by their core operating philosophies, profit-sharing mechanisms, and regulatory oversight structures. Shariah-based banking has demonstrated remarkable expansion, achieving approximately 15% annual asset growth rates, indicating growing consumer confidence and market acceptance. Indonesia's financial service landscape encompasses two distinct categories: Banking Financial Service Providers (LKB) and Non-Banking Financial Service Providers (LKBB), where each category fulfills essential functions in facilitating financial intermediation processes. The digital revolution has fundamentally transformed financial service delivery models, promoting greater financial inclusion and accessibility across diverse population segments. The research findings indicate that effective collaboration among different categories of financial institutions is crucial for maintaining overall financial system stability while fostering sustainable national economic expansion.

This study aims to analyze the impact of financial statement transparency in minimizing information asymmetry. Financial statement transparency is crucial in reducing information asymmetry between company management and external parties. Information asymmetry arises when management possesses more complete information, potentially leading to decisions detrimental to external stakeholders. Financial statements prepared in accordance with accounting standars such as IFRS or GAAP provide accurate and relevant information, supported by additional disclosures and independent external audits ,which enhhance stakeholder trust. Therefore, transparency not only reuces information asymmetry byt also support the principles of good corporate governance to foster a fair and sustainable bussiness environment.

Islamic entrepreneurship emerges as an ethical alternative to conventional business practices that often ignore spiritual and social values. In this context, sharia values play an important role in shaping the mindset and behavior of Muslim business actors through the integration of relationships with God (hablumminallah) and fellow humans (hablumminannas). This research aims to theoretically examine the integration of sharia values in Islamic entrepreneurship, with a focus on motivation, ethics, social responsibility, and the efforts of business actors in maintaining a balance between spirituality and professionalism. The method used is a literature study that examines theories and previous findings related to Islamic business ethics and the concept of maqasid al-syariah. The results show that Islamic entrepreneurship does not only encourage the achievement of material benefits, but also emphasizes social benefits and business blessings. The implication is that Muslim business actors need to build business practices that are not only professionally competitive, but also reflect the values of justice, honesty and spiritual responsibility in every business decision

Pricing is an important component of marketing strategy and is essential for business sustainability. Cost Plus Pricing and Target Costing are the two most common techniques for determining selling prices. The purpose of this study is to compare the effectiveness of the two methods in determining the selling price of goods, especially considering the aspects of cost through documentation, interviews, and financial statement analysis. The results of the study indicate that Target Costing focuses on cost efficiency to achieve the desired market price, while the Cost Plus Pricing method tends to produce higher selling prices but is less competitive in the market. The results of the study indicate that the pricing method must be adjusted to the characteristics of the.