Abstract:Mental health is a strategic issue in economics because it affects the quality of human resources and regional economic productivity. This study aims to analyze the impact of schizophrenia, depression, and suicidal ideation…
ion on economic losses across provinces in Indonesia and to examine the role of depression treatment as a mediating variable. The study employs a quantitative approach using explanatory research and a cross-sectional design based on secondary data from 2023. Data were obtained from the Indonesian Health Survey (SKI) by the Ministry of Health of the Republic of Indonesia and Regional Gross Domestic Product (PDRB) data from the Central Statistics Agency, with 38 provinces in Indonesia as the units of analysis. Data analysis was conducted using descriptive statistics, multiple linear regression, and causal mediation analysis. The results of the study indicate that schizophrenia, depression, and suicidal ideation have a significant negative effect on economic loss, as proxied by per capita GRDP. Depression is the variable with the greatest negative impact on regional economic productivity. Furthermore, treatment for depression was found to act as a significant mediator capable of mitigating the negative impact of depression on economic loss. These findings indicate that improved access to mental health services contributes to increased community economic productivity and a reduction in regional economic losses. This study makes a theoretical contribution to the development of development economics and health economics research through the integration of mental health variables and regional economic productivity. Practically, the research results underscore the importance of integrating mental health services into regional development policies to improve the quality of human resources and reduce economic loss in Indonesia.
Abstract:The rapid development of financial technology has transformed the way university students conduct daily financial transactions. Digital payment systems offer convenience, speed, and accessibility; however, their use may…
also influence students’ financial management behavior. This study aims to analyze the relationship between digital payment usage and financial management behavior among Management students at the Faculty of Economics and Business, Universitas Negeri Makassar (FEB UNM). The study focuses on how the frequency, ease of use, perceived usefulness, and security of digital payment services contribute to students’ ability to manage expenses, control spending, plan budgets, and make financial decisions. This research employs a quantitative approach by collecting data through questionnaires distributed to Management students. The data are analyzed to identify the influence of digital payment usage on students’ financial behavior. The findings are expected to provide empirical evidence that digital payment usage can affect students’ financial habits, particularly in terms of spending control, budgeting discipline, and transaction awareness. This study contributes to the literature on digital finance and student financial behavior by highlighting the importance of responsible digital payment adoption. Practically, the results may provide insights for universities, students, and financial service providers in promoting financial literacy and healthier financial management practices in the digital era.
Abstract:Influencer marketing has emerged as a dominant strategy within the digital marketing landscape, particularly in the Indonesian beauty industry. This study investigates how consumers in Makassar City develop and sustain trust…
rust in influencer-based marketing content on social media platforms. Employing a qualitative descriptive approach, in-depth semi-structured interviews were conducted with 20 purposively selected participants who actively consume beauty content on Instagram, TikTok, and YouTube. Data were analyzed using thematic analysis encompassing open coding, axial coding, and selective coding procedures. The findings reveal five core themes: (1) authenticity as the primary driver of trust formation; (2) the negative impact of excessive commercialization on perceived credibility; (3) the role of influencer expertise and product knowledge in legitimizing recommendations; (4) parasocial relationships as amplifiers of emotional attachment and brand loyalty; and (5) consumer skepticism as an emerging critical evaluation strategy. The study demonstrates that trust remains the central mediating variable linking influencer characteristics to purchase intentions. Consumers exhibit nuanced evaluation behaviors, distinguishing between genuine advocacy and sponsored content. The research contributes theoretically by integrating Source Credibility Theory, Parasocial Interaction Theory, and the Trust-Commitment Theory within the influencer marketing context. Managerially, the findings suggest that brands should prioritize authentic, transparent, and expertise-driven influencer collaborations rather than high-volume promotional campaigns.
Abstract:This study aims to analyze the influence of accountability and transparency in local government financial reports on the achievement of Sustainable Development Goals (SDGs) 11, specifically the indicator of access to decent…
ent and affordable housing in Indonesia. The study used panel data from 31 provinces during the 2021–2024 period with a total of 124 observations. The research data were obtained from the Central Statistics Agency (BPS), the Supreme Audit Agency (BPK), and official local government websites related to the publication of financial reports. Data analysis was conducted using the Generalized Least Squares (GLS) method with a Random Effect Model (REM) approach. The results of the study indicate that accountability has a positive and significant effect on the achievement of SDG 11. These findings indicate that accountable regional financial management can increase the effectiveness of housing and settlement development programs. Transparency also has a positive and significant effect on the achievement of SDG 11, with a stronger effect than accountability. Openness of financial information encourages public oversight of regional budget use and increases the efficiency of development program implementation. The results of simultaneous testing indicate that accountability and transparency together have a significant effect on the achievement of the indicator of access to decent and affordable housing. The research findings support the theory of good governance, which places accountability and transparency as essential elements in improving the quality of local government governance. This study provides an empirical contribution regarding the relationship between local government financial governance and the achievement of sustainable settlement development in Indonesia.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) have a very strategic role in the global economy as the backbone of the economy that contributes significantly to economic growth, improving the quality of human capital is a…
key factor in encouraging productivity and economic growth, including in the MSME sector. This research aims to identify, evaluate, and systematically synthesize empirical and conceptual findings related to the role of human capital in increasing the productivity and growth of MSMEs. This study examines the role of human capital in increasing productivity and growth for MSMEs using the Systematic Literature Review (SLR) approach. A total of 30 indexed and peer-reviewed scientific articles published in the period 2020 to 2026 were systematically analyzed by following the PRISMA guidelines. This study focuses on four main human capital instruments, namely Resource Based View, Dynamic Capability, and Value Co-Creation as fundamental elements in increasing productivity and growth for MSMEs. The results of the synthesis show that most of the studies identified a positive relationship around 80% of the studies analyzed identified a positive relationship between the application of human capital in increasing productivity and growth of MSMEs, both directly and through the role of mediation and moderation variables. However, not all studies show consistent results. The other 20% of articles showed non-positive results, which included insignificant, conditional, mixed, or negative findings
Abstract:This study aims to systematically analyze the influence of Occupational Safety and Health (K3) on employee productivity through organizational commitment and company culture using the Systematic Literature Review (SLR) approach.…
pproach. K3 has a strategic role in creating a safe and healthy work environment, which not only contributes to reducing the number of occupational accidents and occupational diseases, but also has implications for improving employee performance and productivity. However, the relationship between K3 and productivity is not always direct, but rather influenced by psychological and organizational factors, especially organizational commitment and company culture. This study uses the SLR method with PRISMA steps. Articles filtered from the Scopus journal database with the topic The study process is carried out systematically through the stages of identification, screening, feasibility assessment, and determination of final articles in accordance with the inclusion and exclusion criteria that have been set. The results of the study show that the effective implementation of K3 has a positive effect on employee productivity both directly and indirectly. Organizational commitment acts as a mediator that strengthens these relationships through increased employee loyalty, attachment, and responsibility, while a company culture that supports safety values strengthens collective norms and performance orientation in Indonesia published between 2021 and 2026 in a total of 5,863 articles. After elimination according to the criteria, only 41 articles were considered and extracted. These findings confirm that K3 is not only seen as a regulatory obligation, but as a strategic instrument in human resource management to improve the sustainability and competitiveness of the organization. Theoretically, this study integrates the concepts of K3, organizational commitment, company culture, and productivity in a comprehensive conceptual framework, and practically provides managerial implications in strengthening performance based on work safety.
Abstract:This study aims to analyze the influence of electronic word of mouth (eWOM) on online purchase decisions on the Shopee platform through the Systematic Literature Review (SLR) approach combined with bibliometric analysis.…
This study systematically examined various relevant scientific articles from reputable databases over a period of time to identify research trends, collaboration patterns, and developments of eWOM concepts in the context of e-commerce. The literature selection process was carried out using strict inclusion and exclusion criteria to ensure the quality and relevance of the studies analyzed. Furthermore, bibliometric analysis is used to map influential keywords, authors, and citation networks in this topic. The results showed that eWOM had a positive and significant influence on online purchasing decisions, which were mediated by trust factors, risk perception, information quality, and source credibility. In addition, it was found that the trend of eWOM research on the Shopee platform has increased significantly in line with the development of digital commerce and online review-based consumer behavior. This research contributes to enriching the literature review related to eWOM and provides practical implications for business people in optimizing digital marketing strategies based on consumer reviews.
Abstract:The problem of poverty is still the main challenge for development in rural areas of Indonesia. Limited employment opportunities and low access to productive economic activities cause some village communities to be economically…
mically vulnerable. One of the sectors that is considered to have great potential in reducing poverty levels is Micro, Small, and Medium Enterprises (MSMEs). This article aims to conceptually examine the role of MSMEs in efforts to reduce poverty in rural communities by taking the context of Bantaeng Regency. The writing method uses a qualitative-descriptive approach through literature studies of scientific journals, reference books, and relevant official government documents published in the last five years. The results of the study show that MSMEs play a role as a driver of the local economy through the creation of job opportunities, increasing household income, and strengthening the economic independence of communities based on local potential. However, the development of MSMEs in rural areas is still faced with various structural obstacles, such as limited capital, low managerial capacity of business actors, and limited market access. Therefore, policy support and cross-stakeholder synergy are needed to optimize the role of MSMEs as an instrument to reduce poverty in rural areas
Abstract:The development of financial technology has encouraged the transformation of the digital payment system in Indonesia, one of which is through the implementation of the Quick Response Code Indonesian Standard (QRIS) developed…
oped by Bank Indonesia to integrate various QR code-based payment services. This payment system is expected to be able to improve transaction efficiency, speed up the payment process, and expand financial inclusion for Micro, Small, and Medium Enterprises (MSMEs). However, the adoption rate of digital payment technology in the MSME sector still faces various challenges, both related to technological aspects, user psychological factors, and the influence of the social environment. This study aims to systematically examine the influence of constructs in the Unified Theory of Acceptance and Use of Technology (UTAUT3) on the interest of MSMEs in using the QRIS payment system at Bank Syariah Indonesia with trust and perceived ease of use as mediation variables. The research method used is Systematic Literature Review (SLR) with the PRISMA approach to identify, select, and analyze relevant scientific articles in the 2020–2025 period. The literature search process produced 2,395 articles from a database of reputable scientific journals, then an elimination process was carried out based on inclusion and exclusion criteria so that 71 articles were obtained that were eligible for further analysis. The study stages were carried out systematically through the process of identification, screening, feasibility assessment, and determination of final articles. The results of the study show that the main constructs in the technology acceptance model such as performance expectancy, effort expectancy, social influence, and facilitating conditions have an important influence on interest in using digital payment technology. In addition, additional factors such as trust and perceived ease of use have been proven to act as mediating variables that strengthen the relationship between technology construct and the intention to use QRIS by MSME actors. Trust in system security and ease of use of technology are crucial factors in increasing user confidence in digital payment services, especially in the context of Islamic banking-based financial services. The findings of this study provide a theoretical contribution to the development of a digital payment technology acceptance model based on UTAUT3 and provide practical implications for financial institutions and regulators in increasing the adoption of QRIS among MSME actors. The next research is suggested to develop an empirical model with a quantitative approach to test the relationship between variables more comprehensively in the context of the digital economy in Indonesia.
Abstract:This study investigates the relationship between profitability, leverage, and firm size and tax avoidance practices in publicly listed consumer sector firms during the 2020–2024 period. A quantitative approach was applied…
ied using panel data regression analysis, with a sample of six companies selected through purposive sampling. Tax avoidance was measured using the Effective Tax Rate (ETR), while profitability, leverage, and firm size were proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and the natural logarithm of total assets, respectively. Based on model selection procedures, the Random Effect Model (REM) was identified as the most appropriate specification. The results indicate that, both individually and jointly, profitability, leverage, and firm size do not exhibit a statistically significant effect on tax avoidance. Additionally, the coefficient of determination suggests that the model explains only a limited proportion of the variation in tax avoidance behavior. These findings imply that tax avoidance is likely influenced by factors beyond the financial indicators examined, highlighting the need for future research to incorporate broader determinants, including governance and regulatory aspects.