Journal that publishes multidisciplinary research articles, which include: Humanities and social sciences, Business Economics, Cooperatives & Banking, Sharia Economics, Development Economics, HR Development, Taxation and Commercial Insurance. This journal is published by West Science Press.
Augmented Reality in Computer Science: A Bibliometric Analysis
This study examines the development and intellectual structure of augmented reality research within the field of computer science through a bibliometric approach. Data were collected from the Scopus database using relevant keywords and analyzed using VOSviewer and Biblioshiny. The analysis focuses on publication trends, influential authors and sources, collaboration networks, and keyword co-occurrence patterns. The results indicate that augmented reality occupies a central position in the research landscape, closely connected with core technological domains such as computer vision, computer graphics, and human–computer interaction. At the same time, the findings reveal a clear shift from technology-driven studies toward application-oriented research, particularly in education and healthcare. Density and overlay visualizations further highlight the emergence of topics related to e-learning, simulation, and user-centered design in recent years. These findings suggest that augmented reality research is evolving into a more interdisciplinary and context-driven field. This study contributes by providing a comprehensive mapping of research trends and identifying potential directions for future studies, particularly in integrating augmented reality with intelligent systems and domain-specific applications.
Copyright (c) 2026 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
Fraud Detection Research Trends: A Bibliometric Analysis
This study examines the development and intellectual structure of fraud detection research through a bibliometric analysis. Using data extracted from a major scientific database and analyzed with bibliometric visualization tools, the study maps publication trends, influential contributors, and thematic evolution within the field. The findings reveal that fraud detection research is strongly centered on machine learning and increasingly shaped by advances in deep learning, neural networks, and data-driven approaches. At the same time, the field has expanded beyond traditional financial contexts into broader digital ecosystems, including cybersecurity, blockchain, and data privacy. The analysis also highlights a clear shift from conventional statistical methods toward more adaptive and complex models capable of handling large-scale and interconnected data. In addition, emerging themes such as predictive analytics, risk management, and decentralized finance indicate a growing orientation toward real-world application and decision-making. Overall, the study provides a comprehensive overview of the research landscape, identifies key trends and gaps, and offers directions for future research, particularly in integrating technological innovation with practical, ethical, and system-level considerations.
Bibliometric Analysis of Online Customer Loyalty
This study aims to examine the intellectual structure, thematic evolution, and emerging trends in online customer loyalty research through a bibliometric approach. Data were collected from the Scopus database using relevant keywords related to online customer loyalty, covering publications over a defined period. The analysis was conducted using VOSviewer to perform performance analysis and science mapping, including co-occurrence and density visualizations. The findings reveal that customer satisfaction, customer loyalty, and sales constitute the core of the research domain, indicating a strong emphasis on the relationship between satisfaction and transactional outcomes. In addition, variables such as trust, service quality, and perceived value emerge as key relational drivers that strengthen loyalty formation in digital environments. The temporal analysis shows a shift toward technology-oriented themes, including\g machine learning, data mining, and sentiment analysis, reflecting the growing role of digital analytics in understanding customer behavior. This study contributes by providing a comprehensive mapping of the field and highlighting the transition from traditional relationship marketing perspectives to more integrated and data-driven approaches. The results offer valuable insights for both academics and practitioners in developing strategies to enhance customer loyalty in increasingly competitive online markets.
Bibliometric Analysis of Corporate Innovation Strategy
This study aims to map the intellectual structure, research trends, and emerging themes in the field of corporate innovation strategy using a bibliometric approach. Data were collected from a reputable academic database and analyzed using bibliometric techniques, including co-occurrence and network visualization with VOSviewer. The findings reveal that innovation and corporate strategy constitute the core of the research domain, indicating that innovation is widely positioned as a central mechanism in shaping firm performance and competitive advantage. The analysis also identifies several major thematic clusters, including strategic management and competitiveness, sustainability and corporate social responsibility, and knowledge and research development. Furthermore, the overlay and density visualizations highlight a noticeable shift in recent studies toward sustainability-oriented innovation, digital transformation, and responsible business practices. These results suggest that the field is evolving from a firm-centric and competition-driven perspective toward a more integrated framework that incorporates environmental, social, and technological dimensions. This study contributes to the literature by providing a comprehensive overview of the development of corporate innovation strategy and by identifying potential directions for future research, particularly in the areas of sustainable and digitally enabled innovation.
Cash Flow Management Studies: A Bibliometric Examination of Global Research
This study aims to map and analyze the intellectual structure, thematic development, and evolution of cash flow management research through a bibliometric approach. Using a dataset of global scholarly publications indexed in Scopus, this study applies bibliometric techniques, including co-occurrence analysis, overlay visualization, and density mapping, to identify key themes, research clusters, and emerging trends. The results reveal that cash flow management research is anchored in core financial topics such as investment analysis, risk management, and decision making, which form the central structure of the field. Over time, the literature has expanded beyond technical and project-based applications toward broader strategic perspectives, including corporate governance, sustainability, and financial management. The findings also indicate a growing integration of environmental and economic considerations, reflecting a shift toward long-term value creation and responsible financial practices. This study contributes by providing a comprehensive overview of the knowledge landscape and identifying future research directions, particularly in integrating interdisciplinary approaches within cash flow management studies.
People Analytics in HRM: A Bibliometric Study
This study examines the development and intellectual structure of people analytics within human resource management using a bibliometric approach. Drawing on data from a selected academic database, the analysis maps publication trends, influential sources, and the relationships among key concepts through co-occurrence, network, overlay, and density visualizations. The findings identify people analytics as the central construct that connects technological domains such as artificial intelligence, machine learning, and predictive analytics with strategic HR practices, including talent management and decision making. The results reveal an evolutionary trajectory in which early studies focused on data infrastructure and workforce analytics, followed by a phase of integration into HR functions, and more recent work emphasizing predictive and decision-oriented applications. Despite this progress, the field remains partially fragmented, with limited integration between analytical techniques and strategic HR outcomes. This study contributes by clarifying the intellectual landscape of people analytics and highlighting opportunities for future research to develop more integrative and theory-informed approaches that link analytics capabilities with organizational value creation.
Do Digital Capabilities, Business Process Automation, and Agile Mindset Significantly Affect The Operational Effectiveness of Technology Startups in South Jakarta?
The rapid development of digital technology has transformed the operational landscape of technology startups, requiring organizations to enhance their efficiency and adaptability in highly competitive environments. This study aims to analyze the influence of digital capabilities, business process automation, and agile mindset on the operational effectiveness of technology startups in South Jakarta. A quantitative research approach was employed using survey data collected from 125 respondents working in technology startup companies. The data were gathered through structured questionnaires measured using a five-point Likert scale and analyzed using multiple linear regression with SPSS version 25. The results of the analysis show that digital capabilities, business process automation, and agile mindset have positive and significant effects on operational effectiveness. Digital capabilities were found to improve organizational efficiency through the effective use of digital technologies and data-driven decision-making. Business process automation contributes to operational efficiency by reducing manual processes and increasing workflow consistency. Meanwhile, an agile mindset enhances organizational flexibility, enabling startups to respond quickly to market changes and technological developments. The simultaneous testing results also indicate that these three variables collectively explain a significant proportion of operational effectiveness in technology startups. The findings suggest that the integration of digital capabilities, automation technologies, and agile organizational culture plays a crucial role in strengthening the operational performance of technology startups. This study provides practical insights for startup managers and policymakers in developing strategies that support digital transformation and sustainable operational growth.
Copyright (c) 2026 Salwa Aulia Novitasari, Zainal Arifin, Muhamad Ammar Muhtadi https://creativecommons.org/licenses/by-sa/4.0
The Contribution of Circular Economy Practices, Waste Management Literacy, and Infrastructure Support to the Sustainability of Urban Waste Management in Surabaya City
Urban waste management has become a critical challenge in rapidly growing cities due to increasing population, urbanization, and consumption patterns that generate large volumes of waste. Sustainable waste management systems are therefore required to reduce environmental impacts and improve resource efficiency. This study aims to analyze the contribution of circular economy practices, waste management literacy, and infrastructure support to the sustainability of urban waste management in the City of Surabaya. The research employs a quantitative approach using a survey method. Data were collected from 150 respondents through a structured questionnaire measured using a five-point Likert scale. The collected data were analyzed using SPSS version 25, including descriptive statistics, validity and reliability testing, and multiple linear regression analysis. The results of the study indicate that circular economy practices, waste management literacy, and infrastructure support all have positive and significant effects on the sustainability of urban waste management. Waste management literacy shows the strongest influence on sustainability, followed by circular economy practices and infrastructure support. The regression analysis shows that the three independent variables collectively explain 54.9% of the variation in urban waste management sustainability. These findings suggest that improving public environmental knowledge, encouraging circular economy practices such as recycling and waste reduction, and strengthening waste management infrastructure can significantly enhance sustainable urban waste management. The study provides practical implications for policymakers and urban planners to develop integrated strategies that combine community participation, environmental education, and infrastructure development to achieve sustainable waste management systems.
Copyright (c) 2026 Farida Arinie Soelistianto, Rival Pahrijal, Rani Eka Arini https://creativecommons.org/licenses/by-sa/4.0
The Effect of Perceived Innovativeness on Interpersonal Adaptive Behavior and Service Offering Adaptive Behavior Mediated by Job Engagement Among Cafe Employees in Banda Aceh City
This study aims to examine the effect of perceived innovativeness on interpersonal adaptive behavior and service offering adaptive behavior, with job engagement as a mediating variable, among cafe employees in Banda Aceh City. This study used a quantitative approach with Structural Equation Modeling (SEM) analysis techniques based on Partial Least Squares (PLS). Data were collected by distributing questionnaires to 110 respondents selected using purposive sampling techniques, with the criteria of being permanent employees who had worked at cafes in Banda Aceh City for at least six months. The results showed that perceived innovativeness had a positive and significant effect on interpersonal adaptive behavior and service offering adaptive behavior. However, job engagement was not proven to act as a mediating variable in this relationship. In other words, employees' perceived innovativeness directly influences their adaptive behavior without going through job engagement. These findings suggest that employees' perceived innovativeness plays a significant role in enhancing their adaptability, both in interpersonal interactions and in service offerings, regardless of their level of job engagement. This study provides practical implications for cafe management to create a work environment that supports innovation and job engagement to improve the quality of employee service adaptation.
Copyright (c) 2026 Yuliana Syaputri, Megawati Megawati, Leni Rahkmawati, Nasrillah Nasrillah, Wirdah Irawati https://creativecommons.org/licenses/by-sa/4.0
The Influence of Organizational Culture and Work-Life Balance on Employee Performance with Job Satisfaction as a Mediating Variable at PT. Bank Maluku Malut Main Branch Ambon
This study aims to analyze the influence of organizational culture and work-life balance on employee performance with job satisfaction as a mediating variable. The study used a quantitative approach with Partial Least Square (PLS) analysis. The results showed that organizational culture does not directly affect performance, but does affect job satisfaction. Work-life balance affects both job satisfaction and employee performance. In addition, job satisfaction also affects employee performance and is able to mediate the influence of organizational culture and work-life balance on performance. These findings indicate that improving employee performance can be achieved through increasing job satisfaction supported by a good organizational culture and work-life balance.
Copyright (c) 2026 Semuel Souhoka https://creativecommons.org/licenses/by-sa/4.0
A Model for Regenerative Regional Development Based on Ecosystems, Community Participation, and Environmental Policy in Papua
This study develops and empirically tests a regenerative regional development model integrating ecosystem-based development, community participation, and environmental policy in Papua, Indonesia. Regenerative development extends beyond conventional sustainability by emphasizing ecosystem restoration, social inclusion, and institutional effectiveness within socio-ecological systems. Despite its growing conceptual relevance, empirical validation of integrated regenerative models in peripheral and ecologically sensitive regions remains limited. Using a quantitative explanatory design, primary data were collected from 110 stakeholders involved in regional development and environmental governance in Papua and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that environmental policy plays a central and dominant role in shaping regenerative regional development, demonstrating a strong and significant direct effect. Community participation and ecosystem-based development do not show significant direct effects on regenerative outcomes; however, both exert significant indirect effects through environmental policy. These findings confirm the mediating role of environmental policy as an institutional mechanism that translates ecological principles and participatory processes into measurable regenerative outcomes. The model explains 64.8% of the variance in regenerative regional development and demonstrates strong predictive relevance. The study contributes theoretically by operationalizing regenerative development into measurable constructs, methodologically by applying SEM-PLS to an integrated socio-ecological framework, and practically by providing evidence-based guidance for policymakers seeking inclusive and ecologically grounded development pathways in Papua and similar regions.
Copyright (c) 2026 Halomoan Hutajulu https://creativecommons.org/licenses/by-sa/4.0
Bibliometric Analysis of Sustainable Destinations
This bibliometric analysis explores the evolution of research on sustainable destinations within the tourism industry, focusing on key trends and emerging themes from 2000 to 2025. Sustainable tourism, with its emphasis on long-term environmental, social, and economic benefits, has gained significant academic attention, reflecting the growing awareness of sustainability challenges in the tourism sector. The study analyzes a dataset of peer-reviewed articles from the Scopus database, applying bibliometric techniques such as co-authorship, co-citation, and keyword co-occurrence networks to map the field’s intellectual structure. Findings indicate that the literature on sustainable destinations is increasingly interdisciplinary, combining ecological conservation, community engagement, and responsible tourism practices. The study identifies key areas of focus, such as ecotourism, urban sustainability, and digital transformation through smart tourism technologies. It also highlights the role of sustainable destinations in advancing the United Nations Sustainable Development Goals (SDGs). The analysis provides insights into research gaps, the evolution of sustainable destination concepts, and opportunities for future interdisciplinary research to foster more integrated and resilient tourism practices.
Green Supply Chain Marketing: Trends and Research Evolution
This study aims to map the intellectual structure, research trends, and evolution of Green Supply Chain Marketing through a bibliometric analysis of scholarly publications indexed in the Scopus database. Using VOSviewer as an analytical tool, the study examines keyword co-occurrence, overlay visualization, density mapping, co-authorship networks, institutional collaboration, and country-level partnerships to identify dominant themes and emerging research directions. The findings reveal that the field has evolved from an operational focus on environmental management and green manufacturing toward a strategic integration of marketing, sustainability, and supply chain management. Core research clusters highlight the growing importance of green marketing strategies, decision making, and sustainability-driven innovation in shaping competitive advantage. Overlay analysis indicates that recent studies increasingly emphasize consumer attitudes, government roles, and strategic marketing approaches, reflecting a shift toward market-oriented sustainability practices. Collaboration analysis shows that China and India serve as major contributors to global research output, while cross-institutional collaboration remains relatively fragmented, suggesting opportunities for broader interdisciplinary engagement. Overall, the study provides a comprehensive overview of the development and future trajectory of Green Supply Chain Marketing research and offers insights for scholars and practitioners seeking to align environmental responsibility with marketing and supply chain performance.
Copyright (c) 2026 Frans Sudirjo, Rani Eka Arini, Salwa Aulia Novitasari https://creativecommons.org/licenses/by-sa/4.0
Bibliometric Analysis of Agricultural Productivity
This study aims to map and analyze the intellectual structure and research trends of agricultural productivity through a bibliometric approach using the Scopus database and VOSviewer visualization techniques. The analysis explores keyword co-occurrence, overlay visualization, and density mapping to identify dominant themes, temporal evolution, and emerging research directions within the field. The findings indicate that agricultural productivity research is shaped by interconnected domains, including agronomic management, plant physiology, environmental sustainability, and digital agriculture technologies. Core themes such as soil fertility, crop production, and sustainable development remain highly influential, reflecting the continued importance of ecological resource management. Temporal analysis reveals a transition from traditional biological and nutrient-based studies toward contemporary topics such as machine learning, precision agriculture, and climate change adaptation. Density patterns further show that while conventional agronomic research still dominates the field, technological innovation is becoming increasingly prominent, signaling a shift toward data-driven agricultural systems. The study highlights the growing need for interdisciplinary integration to address global challenges related to food security, environmental resilience, and sustainable productivity enhancement. These findings provide a comprehensive overview of the evolving research landscape and offer insights for future studies aiming to develop more adaptive and technology-oriented agricultural productivity frameworks.
Bibliometric Study of IoT in Security and Monitoring Systems
This study presents a bibliometric analysis of research trends on the Internet of Things in security and monitoring systems using publications indexed in the Scopus database. The objective is to map the intellectual structure, thematic evolution, and collaboration patterns that shape the development of this research field. Bibliographic data were analyzed using VOSviewer to visualize keyword co-occurrence, temporal trends, density distribution, co-authorship networks, institutional collaboration, and country partnerships. The findings indicate that the internet of things serves as the central research hub, closely linked with machine learning, cybersecurity, authentication, and monitoring system architectures. Temporal analysis shows a transition from foundational intrusion detection and network security topics toward intelligent, application-oriented solutions supported by blockchain and data privacy frameworks. Density mapping highlights the convergence of AI-driven analytics with real-time monitoring environments, while collaboration analysis reveals strong research contributions from India and expanding global partnerships involving the United States, United Kingdom, China, and European countries. The results suggest that the field is evolving toward adaptive and context-aware security frameworks embedded within domain-specific monitoring applications such as healthcare and smart agriculture. This study contributes by providing a comprehensive overview of the knowledge structure and future research directions in IoT-based security and monitoring systems.
Copyright (c) 2026 Loso Judijanto, Susatyo Handoko, Bambang Winardi https://creativecommons.org/licenses/by-sa/4.0
Bibliometric Analysis of Digital Tax Administration
The rapid expansion of the digital economy has encouraged governments worldwide to modernize taxation systems through digital tax administration. This study aims to map the intellectual structure, research trends, and collaboration patterns within the field of digital tax administration using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to generate network, overlay, and density visualizations, as well as co-authorship, institutional, and country collaboration analyses. The findings reveal that taxation, tax administration, and the digital economy form the core themes of the literature, reflecting a strong integration between fiscal policy and digital governance. Recent research trends show increasing attention toward emerging technologies such as artificial intelligence, blockchain, and big data, indicating a shift toward innovation-driven tax systems. Collaboration patterns highlight the dominant contributions of several countries and institutions, while emerging economies are gradually expanding their presence in the field. The results suggest that digital tax administration research is evolving toward a technology-oriented and globally interconnected paradigm, emphasizing efficiency, transparency, and sustainable governance in modern taxation systems.
Bibliometric Analysis of CSR in Business and Management
This study aims to map the intellectual structure and research trends of Corporate Social Responsibility (CSR) within the field of business and management using a bibliometric approach. Data were collected from the Scopus database and analyzed using VOSviewer to explore keyword co-occurrence, overlay visualization, density mapping, and collaboration networks among authors, institutions, and countries. The results reveal that CSR serves as a central research theme interconnected with sustainable development, corporate governance, stakeholder theory, ethics, and innovation. Temporal analysis indicates a shift from early governance- and ethics-oriented discussions toward more strategic and sustainability-driven perspectives, including ESG integration and business development. Collaboration networks highlight the dominant roles of scholars and institutions from developed countries, particularly the United States and the United Kingdom, while emerging economies increasingly contribute to the expansion of CSR scholarship. Overall, the findings demonstrate that CSR research has evolved into a strategic and multidisciplinary domain, emphasizing sustainability integration and global collaboration in addressing contemporary business challenges.
Analysis of the Role of Digital Transformation, Infrastructure Availability, and Human Resource Competence on the Operational Performance of the Logistics Industry in Jakarta
The rapid development of the logistics industry in Jakarta has increased the need for organizations to improve operational performance through digitalization, infrastructure readiness, and workforce capability. This study aims to analyze the role of digital transformation, infrastructure availability, and human resource competence on the operational performance of logistics companies in Jakarta. A quantitative research approach was applied using survey data collected from 150 respondents through a structured questionnaire measured with a five-point Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability testing, classical assumption tests, multiple linear regression, t-tests, and F-tests. The results indicate that digital transformation has the strongest positive and significant effect on operational performance, followed by human resource competence and infrastructure availability. Simultaneously, the three variables significantly influence operational performance with an R² value of 0.623, indicating that 62.3% of performance variation can be explained by the research model. The findings suggest that integrating digital technologies with adequate infrastructure and competent human resources is essential for improving efficiency, service reliability, and competitiveness in the logistics sector. This study contributes to the literature by providing empirical evidence on the combined role of technological, infrastructural, and human capital factors in enhancing operational performance within a metropolitan logistics environment.
Copyright (c) 2026 Renalwin Sitorus, Eka Immamah, Aan Adiazmil https://creativecommons.org/licenses/by-sa/4.0
Regulating Resilient Supply Chains: An Adaptive Governance Approach to Corporate Responsibility in Sustainable Coastal Economies
This paper examines the legal framework governing climate-resilient supply chains in coastal economies through an adaptive governance lens, with particular reference to Indonesia. As climate change intensifies systemic risks in coastal social-ecological systems, supply chains in fisheries and aquaculture sectors face growing regulatory and institutional challenges. This study addresses two central questions: first, how national and local legal frameworks integrate adaptive governance principles in regulating coastal supply chains; and second, how corporate governance norms respond to climate risks and whether existing legal instruments adequately promote sustainability and resilience. Employing a normative juridical methodology, this research relies on doctrinal analysis of primary and secondary legal materials, including environmental law, maritime and fisheries regulation, regional governance instruments, and corporate law frameworks. Through systematic statutory interpretation and regulatory coherence assessment, the study evaluates the extent to which Indonesian law embodies principles of flexibility, multi-level coordination, risk internalization, and sustainability integration. The findings indicate that while sustainability is normatively embedded in various legal instruments, the regulatory architecture remains fragmented and predominantly compliance-oriented. Corporate governance provisions, although increasingly incorporating environmental responsibility, do not yet fully operationalize climate risk integration within supply chain management. The paper argues that a transition toward adaptive governance requires harmonizing environmental regulation with climate-responsive corporate governance to ensure resilient and sustainable coastal economies.
Copyright (c) 2026 Aji Baskoro https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Impact of Renewable Energy Development, Supporting Infrastructure, and Policy Support on the Sustainability of Rural Areas in Papua
This study aims to analyze the impact of renewable energy development, supporting infrastructure, and policy support on the sustainability of rural areas in Papua. A quantitative approach was applied using survey data collected from 140 respondents through structured questionnaires measured on a five-point Likert scale. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to evaluate the measurement model and structural relationships among variables. The results indicate that renewable energy development and supporting infrastructure have a positive and significant influence on rural sustainability, highlighting the importance of energy access and infrastructure readiness in improving socio-economic and environmental conditions in rural communities. Supporting infrastructure emerges as the strongest predictor, suggesting that connectivity and operational support systems play a crucial role in ensuring long-term development outcomes. Meanwhile, policy support shows a positive but statistically insignificant effect, indicating that existing policies may require stronger implementation and alignment with local needs. The model demonstrates adequate validity, reliability, and predictive relevance, confirming its robustness in explaining sustainability outcomes. This study contributes to sustainable rural development literature by integrating technological, structural, and institutional perspectives, and provides practical implications for policymakers and stakeholders in designing more effective strategies to strengthen rural resilience and sustainability in Papua.
The Impact of IoT and Production Tracking Systems on Delivery Timeliness in the Electronics Industry in Tangerang City
The rapid adoption of Industry 4.0 technologies has encouraged manufacturing companies to integrate Internet of Things (IoT) solutions and production tracking systems to improve operational performance and delivery reliability. This study aims to analyze the impact of IoT implementation and production tracking systems on delivery timeliness in the electronics industry in Tangerang City. A quantitative research approach was applied using survey data collected from 150 employees involved in production and logistics activities. Data were measured using a five-point Likert scale and analyzed through Structural Equation Modeling–Partial Least Squares (SEM-PLS 3) to evaluate both measurement and structural models. The results indicate that IoT implementation has a positive and significant effect on delivery timeliness by enabling real-time monitoring and faster operational coordination. Production tracking systems also show a strong positive influence by improving scheduling accuracy, workflow visibility, and decision-making processes. Furthermore, the integration of IoT and production tracking technologies contributes to better supply chain responsiveness and reduced delivery delays. These findings highlight the strategic role of digital monitoring systems in enhancing manufacturing performance and meeting customer delivery expectations. This study provides empirical insights for practitioners and contributes to the growing literature on smart manufacturing and technology-driven operational efficiency in Indonesia’s electronics sector.
Copyright (c) 2026 Ajub Ajulian ZM, Enda Wista Sinuraya, Karnoto Karnoto, Gogor Christmass Setyawan https://creativecommons.org/licenses/by-sa/4.0
Hamemayu Hayuning Nagara: A Bibliometric Analysis of the Policy on Increasing the Value Added Tax Rate as a Means of Welfare and Social Justice
This study analyzes developments in Value Added Tax (VAT) research in developing countries using a bibliometric approach and relates them to the Javanese philosophy of Hamemayu Hayuning Nagara, which emphasizes harmony between state interests and public welfare. Bibliometric data were obtained from the Scopus database for the 2014–2024 period, comprising 856 selected articles. The analysis was conducted through keyword mapping, author and country collaboration networks, co-citation analysis, document coupling, and thematic mapping using Biblioshiny in RStudio. The results show that the global VAT discourse is dominated by themes such as tax reform, value-added tax, and fiscal policy, with an increasing shift of focus toward issues of equity, redistribution, poverty, and inequality. The findings indicate that VAT is not merely a fiscal instrument, but also a tool of social and economic intervention used by governments to promote equity and achieve social justice. In the case of Indonesia, the increase of the VAT rate to 12% needs to be positioned within a framework of protecting vulnerable groups, ensuring fiscal transparency, and enhancing the effectiveness of social policies. Through the Javanese philosophy of Hamemayu Hayuning Nagara, an ideal VAT policy is understood as an effort to balance the need for state revenue with the moral obligation to safeguard public welfare. This study contributes by providing an intellectual map of VAT research and offering an ethical perspective based on local wisdom for the formulation of fair and sustainable tax policies
Copyright (c) 2026 Dinda Amelia Kusumastuti, Puspa Ratri Prajnasari, Pramita Sukma Wardani https://creativecommons.org/licenses/by-sa/4.0
Analysis of Financial Technology Adoption, Financial Literacy, and Ease of Transactions on the Financial Satisfaction of E-Commerce Consumers in Central Java
This study aims to analyze the influence of financial technology application, financial literacy, and ease of transactions on the financial satisfaction of e-commerce consumers in Central Java. A quantitative approach was employed using survey data collected from 150 respondents through a structured questionnaire measured on a Likert scale. Data analysis was conducted using SPSS version 25, including validity and reliability tests, classical assumption tests, and multiple linear regression analysis. The results indicate that financial technology application has a positive and significant effect on financial satisfaction, showing that the use of digital payment systems enhances efficiency and consumer confidence. Financial literacy also demonstrates a significant positive influence, suggesting that consumers with better financial understanding tend to make more responsible financial decisions and experience higher satisfaction. Ease of transactions emerges as the most dominant factor affecting financial satisfaction, highlighting the importance of user-friendly and efficient payment processes in e-commerce environments. Simultaneously, all independent variables significantly influence financial satisfaction, with the model explaining 61.0% of the variance. These findings imply that improving digital financial services, strengthening financial literacy, and enhancing transaction convenience are essential strategies for increasing consumer financial well-being in the digital economy⁠.
Copyright (c) 2026 Hildawati Hildawati, Rival Pahrijal, Paramita Andiani https://creativecommons.org/licenses/by-sa/4.0
The Application of Microsoft Teams in Efforts to Improve Sociolinguistic Learning for Third Semester Students of PBSI at Al Washliyah Muslim University of Nusantara
This study evaluates the implementation of Microsoft Teams as a learning medium to improve the understanding of sociolinguistic concepts among Semester III A students of the Indonesian Language and Literature Education (PBSI) Study Program at Al Washliyah Muslim Nusantara University (UMN). The main focus of the study is to see the effectiveness of the Microsoft Teams platform in increasing participation, communicative interaction, and understanding of sociolinguistic content. The research method uses a quantitative and qualitative approach with a pretest–posttest design. The results of the study indicate an increase in student learning performance in the aspects of discussion participation, interactive engagement, and understanding of sociolinguistic material after the use of Microsoft Teams as a learning medium with a good category with an average score of 81.9. The results of the paired sample t-test showed that there was a significant difference between the pretest and posttest results of students' sociolinguistic understanding after the implementation of Microsoft Teams-based learning (t = 198.07; p < 0.05). These findings indicate that the integration of digital collaborative applications can effectively support social context-based language learning.
Al Washliyah Muslim University of Nusantara
Copyright (c) 2025 Abdullah Hasibuan, Nirmawan, Nurima Rizki Dongoran https://creativecommons.org/licenses/by-sa/4.0
The Influence of Psychological Capital on Performance and Work Engagement Mediated by Job Satisfaction in Nurses at Pertamedika Ummi Rosnati Hospital, Banda Aceh City
This research aims to examine the effect of psychological capital on performance and work engagement, with job satisfaction as a mediating variable, among nurses at Pertamedika Ummi Rosnati Hospital, Banda Aceh. The data were collected through a questionnaire distributed to 138 nurses, using a census sampling technique. The analysis results indicate that psychological capital significantly and positively influences both performance and work engagement. Moreover, psychological capital also has a significant and positive impact on job satisfaction. In turn, job satisfaction positively and significantly affects performance and work engagement. Furthermore, job satisfaction serves as a mediating variable in the relationship between psychological capital and both performance and work engagement.
Copyright (c) 2025 Muhammad Farhan Lubis, Ade Irma Suryani, Lenny Rakhmawati https://creativecommons.org/licenses/by-sa/4.0
Subsurface Characterization Using Electrical Resistivity Method: A Case Study of The Bhayangkara Area, Papua, Indonesia
This study aims to identify the potential and distribution of groundwater aquifers in the Bhayangkara Complex area, Jayapura City, Papua, Indonesia, using the geoelectric resistivity method with a Schlumberger configuration. Increasing demand for clean water and limited surface water availability in Jayapura City make groundwater exploration a strategic alternative to support sustainable water supply. Geoelectric measurements were conducted at three survey lines with different orientations and electrode spacings to obtain subsurface resistivity data. Field data in the form of electric current and potential difference were processed to calculate apparent resistivity values and subsequently inverted using IPI2Win software to obtain true resistivity models. The interpretation was carried out by correlating resistivity values with lithological characteristics and regional geological conditions. The results indicate that each measurement point consists of six subsurface layers with varying resistivity values. Potential groundwater-bearing zones (aquifers) were identified at the fifth layer of all three measurement points, with resistivity values ranging from 0.5 to 300 ohm·m, depths between approximately 20.2 and 70.8 meters, and layer thicknesses from 9.94 to 37.5 meters. Among the three locations, measurement point 03 is recommended as the most suitable site for groundwater drilling due to its relatively shallow aquifer depth and adequate thickness. These findings demonstrate that the geoelectric resistivity method with Schlumberger configuration is effective for groundwater exploration and can serve as a reliable basis for groundwater development planning in urban areas with limited surface water resources.
Copyright (c) 2025 Erwin Erwin, Virman` Virman https://creativecommons.org/licenses/by-sa/4.0
A Bibliometric Analysis of Sustainable Supply Chain Finance Research
This study presents a bibliometric analysis of sustainable supply chain finance (SSCF) research to map its intellectual structure, evolution, and emerging trends. By examining a dataset sourced from Scopus and Web of Science, the study employs VOSviewer to visualize keyword co-occurrence, author collaborations, and thematic developments within SSCF literature. The results reveal a significant shift towards integrating financial mechanisms with sustainability goals, with a growing focus on "green finance" and "sustainable finance" linked to environmental objectives. Technological advancements, particularly blockchain and artificial intelligence, are emerging as key tools for enhancing sustainability in supply chains. The analysis highlights the central roles played by countries like India, China, and the United States, while also identifying research gaps, especially in the practical implementation of new technologies and the underrepresentation of developing nations. The study provides insights for future research and practical application in the sustainable supply chain finance domain⁠.
Green Branding Research Through a Bibliometric Lens
This bibliometric study systematically analyzes the evolving landscape of green branding research, focusing on the intersection of sustainability and branding strategies. Using data from Scopus and Web of Science, the study employs bibliometric techniques such as co-citation analysis, keyword co-occurrence, and network visualization to map trends, key concepts, and intellectual structures in the field. The findings highlight the increasing importance of sustainability, green branding, and consumer behavior as core themes driving the development of green branding strategies. The study also underscores the challenges of greenwashing and the growing need for authenticity in green marketing to foster consumer trust. Furthermore, the analysis reveals a global collaboration pattern, indicating the widespread recognition of the need for sustainable practices across industries and regions. However, the study suggests that peripheral areas like place branding and ecotourism offer opportunities for further exploration in future research.⁠
IoT Research for Smart Retail: Global Mapping 2000–2025
This study provides a comprehensive global mapping of IoT research in smart retail from 2000 to 2025, employing bibliometric and network analysis techniques. The research focuses on identifying key research trends, thematic clusters, geographical distributions, and technological milestones. Using data from Scopus and Web of Science, the study analyzes publication trends, citation patterns, author affiliations, and collaboration networks. The findings reveal the central role of IoT in smart retail, with significant contributions from artificial intelligence, blockchain, and energy efficiency. Additionally, the study highlights the evolving research priorities and geographic distribution, emphasizing the increasing involvement of emerging economies and regions in global research collaborations. The paper identifies critical research gaps and proposes future directions to enhance the development of smart retail systems⁠.
Bibliometric Analysis of Agricultural Entrepreneurship
This study aims to systematically map the intellectual structure, thematic evolution, and collaborative patterns of research on agricultural entrepreneurship through a bibliometric approach. Bibliographic data were collected from the Scopus and Web of Science databases, covering peer-reviewed articles published over multiple decades. Using VOSviewer, the study applied performance analysis and science mapping techniques, including keyword co-occurrence, co-authorship, institutional collaboration, and country network analyses. The results reveal that entrepreneurship constitutes the central conceptual foundation of the field, strongly interconnected with themes such as sustainability, innovation, agribusiness, and rural development. Temporal analysis indicates a clear shift from early research emphasizing institutional support, productivity, and government intervention toward more recent studies focusing on sustainability-oriented and technology-driven entrepreneurial models, including digital agriculture and agricultural robotics. Collaboration analysis shows a globally interconnected yet uneven research landscape, with scholarly output concentrated among a limited number of authors, institutions, and countries, particularly the United States, China, and India. This study contributes to the literature by providing a comprehensive overview of the evolution and current state of agricultural entrepreneurship research, offering valuable insights for scholars, policymakers, and practitioners, and identifying opportunities for future research and international collaboration in advancing sustainable and inclusive agricultural development⁠.