The development of financial technology has driven the emergence of various innovations in payment systems, one of which is the paylater service or "buy now, pay later." This service has been widely adopted by marketplace platforms to enhance consumer convenience. This literature review aims to analyze the impact of paylater services on the increase in consumerist behavior among marketplace users. The method used in this study is a Systematic Literature Review (SLR) of journal papers published from 2022 to 2025. Based on the review of various studies, it was found that easy access, quick approval processes, and minimal psychological barriers in making purchases contribute to increased frequency and transaction value among consumers. This review concludes that paylater services tend to encourage consumerist behavior, particularly among the younger generation who actively use digital platforms. The study recommends the need for digital financial literacy so that users can make wiser use of these services.

This research aims to analyze the influence of transformational leadership style and organizational culture on employee performance and examine the role of organizational commitment in mediating the impact of transformational leadership style and organizational culture on employee performance. The method used is quantitative with Structural Equation Model-Partial Least Square (SEM-PLS) analysis using the SmartPLS 4.1.0.9 program for data processing. The respondents in this research consisted of 139 employees, and the sampling technique was simple random sampling. The results of this study indicate that transformational leadership style does not significantly affect employee performance. Organizational culture and organizational commitment have a significant effect on employee performance. Organizational commitment can mediate the influence of transformational leadership style and organizational culture on employee performance.

This study examines the factors influencing individual taxpayer compliance (WPOP) at the Tabanan Tax Office (KPP Pratama Tabanan), focusing on tax socialization, tax knowledge, tax sanctions, taxpayer awareness, and tax rates. Using a quantitative approach with data from 100 respondents, the results reveal that tax socialization, tax knowledge, sanctions, and taxpayer awareness positively affect compliance, while tax rates have a positive impact, though weaker. These findings suggest that improving tax awareness and knowledge, alongside stricter enforcement of sanctions, is crucial for enhancing compliance. The study also recommends further research with broader variables and geographic coverage to deepen understanding and contribute to more effective policy reforms.

The poverty rate in Batang Regency remains high. One of the government's strategies to address this issue is through the implementation of the One Village One Product (OVOP) program, which aims to develop and promote distinctive products from each MSME across regions. However, a major weakness identified in the OVOP program is the limited access to capital among MSME owners, which constitutes a significant responsibility for the government. Strengthening MSME business capital can be achieved through loan facilitation and improved financial management practices, particularly by enhancing financial literacy. This study, based on a literature review with a qualitative approach, utilizes primary and secondary data from various sources. The findings reveal that OVOP-based MSMEs in Batang Regency demonstrate financial literacy rates as follows: (1) 50–70% possess knowledge of financial recording and management, and (2) a portion has systematically recorded business income and expenses. While these two aspects of financial literacy are relatively well adopted, knowledge related to financial access remains under 60%. The government's role in promoting financial literacy has so far been limited to educational and socialization activities, which have not been conducted consistently or sustainably

This study aims to analyze the entrepreneurial potential of Silayung coffee farmers in Karyamukti Village, Garut Regency, with a focus on financial management and coffee-based business practices. Using a qualitative approach involving interviews, observations, and financial document analysis, the study identifies opportunities, challenges, and strategies for coffee-based economic empowerment that can sustainably increase community income. The results show that although farmers possess significant potential in post-harvest processing and the marketing of value-added products, their primary constraint lies in limited financial management skills, including budgeting, cost control, and inadequate financial record-keeping. It is recommended that a comprehensive training program on business financial management be implemented, covering budgeting, tracking fixed and variable costs, and conducting profit and loss analyses. This would support business sustainability and significantly improve farmers' incomes. These findings highlight the importance of integrating financial management into coffee-based business empowerment strategies to enhance local economic competitiveness and long-term sustainability.

Penelitian ini bertujuan untuk untuk mengetahui bagaimana layanan e-PBK yang diterbitkan pada DJP Online dapat mencapai standar pelayanan yang telah disusun oleh Direktorat Jenderal Pajak. Penelitian ini menggunakan metode yang bersifat kualitatif dan pendekatan analisis deskriptif. Data penelitian ini diperoleh melalui kuesioner yang menghasilkan data primer, kemudian dianalisis menggunakan metode analisis naratif. Berdasarkan hasil penelitian, implementasi fitur e-PBK yang terjadi dilapangan tidak sesuai dengan standar pelayanan yang ditetapkan oleh Direktorat Jenderal Pajak. Proses dalam pemindahbukuan yang seharusnya lebih cepat menjadi sangat lama dan pemindahbukuan yang diajukan pihak KPP tempat OP atau badan terdaftar seringkali ditolak tanpa penjelasan yang jelas. Kesimpulan dari penelitian ini adalah bahwa untuk dapat mencapai standar pelayanan yang telah ditetapkan oleh DJP dan meningkatkan kuliatas pelayanan pajak, pihak layanan e-PBK  harus meningkatkan kecepatan dan ketepatan waktu pengolahan permohonan e-PBK, meningkatkan responsifitas layanan serta melakukan evaluasi dan perbaikan terus-menerus.

The integration of social media into digital education has transformed how communities engage in collaborative learning. While social media platforms were initially designed for communication, they have evolved into micro-ecosystems that support community-based e-learning. This study conducts a Systematic Literature Review (SLR) to examine the role of social media as a micro-ecosystem in enhancing collaborative learning environments. Using the PRISMA protocol, 450 articles were initially identified from Scopus, Web of Science, IEEE Xplore, and Google Scholar. After multiple screening stages, 80 articles met the inclusion criteria and were analyzed in-depth. The findings indicate that platforms such as WhatsApp, Facebook, YouTube, and Edmodo significantly enhance learning engagement, collaboration, and knowledge sharing. Specifically, student engagement increased by up to 40% compared to traditional LMS-based methods, with satisfaction rates exceeding 80% among Edmodo users. Moreover, WhatsApp communities achieved a message open rate of 98%, demonstrating high responsiveness and interaction quality. However, challenges such as low digital literacy, data privacy concerns, and distractions from non-academic content were also identified. This research contributes a comprehensive synthesis of how social media can function as a micro-ecosystem to foster inclusive, flexible, and community-driven learning. It also offers strategic recommendations for educators and policymakers to optimize the use of social platforms for education in the digital era.

Penelitian ini bertujuan untuk menganalisis pendekatan multidimensional yang diterapkan oleh Inspektorat dalam melakukan riviu laporan keuangan pemerintah daerah, dengan fokus pada integrasi perspektif risiko sistematik dan kepatuhan terhadap standar akuntansi global. Melalui metode kualitatif deskriptif dengan studi kasus pada beberapa pemerintah daerah, penelitian ini menemukan bahwa pendekatan tersebut mampu meningkatkan efektivitas pengawasan internal, mendorong transparansi, serta memperkuat akuntabilitas pengelolaan keuangan publik. Integrasi antara pemetaan risiko dan kepatuhan standar akuntansi memungkinkan Inspektorat untuk mengidentifikasi potensi penyimpangan secara lebih dini dan memberikan rekomendasi yang strategis. Hasil penelitian ini menunjukkan bahwa pendekatan multidimensional dapat menjadi strategi adaptif yang relevan dalam merespons kompleksitas pengelolaan keuangan di era modern, sekaligus mendukung reformasi birokrasi dan tata kelola pemerintahan yang baik.

Perusahaan merupakan suatu organisasi ekonomi yang menghasilkan barang atau jasa dengan tujuan untuk memperoleh laba dan menciptakan nilai tambah bagi pemilik, karyawan, dan masyarakat. Mengingat persaingan pasar yang semakin ketat, perusahaan harus mampu mengelola operasional dan keuangannya secara efisien agar dapat bertahan dan berkembang. Salah satu aspek penting dalam manajemen bisnis adalah menganalisis hubungan antara biaya, volume penjualan, dan laba. Analisa tersebut dapat dilakukan dengan menghitung contribution margin, break even point (BEP), dan margin of safety (MoS). Ketiga indikator tersebut membantu perusahaan dalam menentukan titik impas, batas aman penurunan penjualan, dan potensi laba, sehingga dapat dijadikan sebagai dasar pengambilan keputusan bisnis. Penelitian yang dilakukan di PT Agrindo Cahaya Mandiri menunjukkan hasil yang positif pada periode Januari hingga Maret. Rasio contribution margin meningkat, nilai break even point menurun, dan margin of safety meningkat setiap bulannya. Kondisi tersebut menunjukkan bahwa perusahaan berada pada posisi keuangan yang stabil, terlindungi dari risiko penurunan penjualan, dan berpotensi meningkatkan profitabilitasnya di masa mendatang.

This study examines the impact of Dividend Payout Ratio (DPR) on firm performance, measured by Return on Assets (ROA), in Indonesian banking companies, with Non-Performing Loans (NPL) as a moderating variable. Using secondary data from the financial statements of 11 banks listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023, this research employs Moderating Regression Analysis (MRA) to test three hypotheses. The results indicate that DPR has a significant positive effect on ROA, supporting the hypothesis that higher dividend payouts enhance firm performance by attracting and retaining investors and signaling financial health. Conversely, NPL does not have a statistically significant direct effect on ROA, nor does it moderate the relationship between DPR and ROA. This suggests that while DPR is crucial for improving firm performance, the role of credit risk, as measured by NPL, does not significantly alter this relationship in the context of the studied banking companies. The R-squared value of the regression model is approximately 0.53, indicating that DPR and NPL explain 53% of the variability in ROA. These findings imply that dividend policies can be pursued independently of the current levels of non-performing loans, simplifying decision-making processes regarding dividend strategies. However, banks must continue to manage NPLs effectively for overall financial health. The study's limitations include a limited sample size and the exclusion of other potential moderating variables, suggesting areas for future research to provide a more comprehensive understanding of the factors influencing firm performance in the banking sector.