Abstract:This study aims to examine the role of competition law in regulating corporate conduct, protecting consumers, and enhancing economic efficiency in contemporary market economies. Amid increasing market concentration, digital…
tal platform dominance, and the emergence of data-driven business models, competition law has become an essential regulatory instrument for ensuring fair competition, safeguarding consumer interests, and promoting sustainable economic development. This study employs a Systematic Literature Review (SLR) based on the PRISMA 2020 framework. Relevant literature was systematically collected from six major academic databases, namely Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Taylor & Francis Online. The review process included identification, screening, eligibility assessment, and inclusion stages. A total of 78 peer-reviewed articles published between 2015 and 2025 were selected and analyzed using thematic synthesis techniques. The findings reveal that competition law performs four interconnected functions. First, it serves as a regulatory mechanism that shapes corporate behavior and prevents anticompetitive practices, including monopolization, cartel agreements, price-fixing, and abuse of dominant positions. Second, competition law enhances consumer welfare by promoting competitive prices, product quality, innovation, and consumer choice. Third, effective competition policy contributes to allocative, productive, and dynamic efficiency, thereby supporting long-term economic growth. Fourth, digital markets introduce new challenges associated with data concentration, platform dominance, network effects, and algorithmic pricing, requiring adaptive regulatory frameworks and strengthened institutional capacity.This study contributes to the literature by integrating Economic Efficiency Theory, Consumer Welfare Theory, Competition Policy Theory, and Regulatory Governance Theory into a comprehensive analytical framework that explains the relationship between competition law, corporate conduct regulation, consumer protection, and economic efficiency.The findings provide policy recommendations for competition authorities and governments, particularly in developing economies, regarding digital competition governance, institutional strengthening, cross-border enforcement cooperation, and data-driven market regulation.Unlike previous studies that focus on isolated dimensions of competition law, this research offers a holistic synthesis of legal, economic, consumer welfare, and governance perspectives. It further highlights how competition law can address emerging challenges in the digital economy while simultaneously promoting consumer protection and economic efficiency.
Abstract:This study aims to analyze village financial performance based on effectiveness, efficiency, and growth ratios in Tebing Batu Village, Sambas Regency, during the 2019–2023 period. This study employed a quantitative descriptive…
criptive method using secondary data obtained through documentation, including village revenue targets, revenue realization, expenditure budgets, expenditure realization, and financing budget data. The data were analyzed using effectiveness, efficiency, and growth ratio calculations to assess the achievement of revenue targets, the control of village expenditure, and the development of village financial performance over time. The results show that the effectiveness ratio was 60.71% in 2019, categorized as less effective, but improved to 100.25% in 2020 and 100.02% in 2022, both categorized as very effective. In 2021 and 2023, the effectiveness ratios were 99.99% and 99.74%, respectively, categorized as effective. The efficiency ratio remained in the very efficient category throughout 2019–2023, with values ranging from 39.14% to 51.16%. Meanwhile, revenue growth fluctuated, increasing by 57.86% in 2020, declining in 2021 and 2022, and rising again by 1.71% in 2023. These findings imply that Tebing Batu Village needs to maintain budget efficiency while strengthening revenue planning to achieve more stable financial growth.
Abstract:This study aims to analyze the effect of labor optimization and capital support on the turnover of cassava rengginang home industries in Rubaru District, Sumenep Regency. The study employed a quantitative approach using…
a time series method with secondary data collected from 2012–2024. The variables analyzed consisted of capital and labor as independent variables and turnover as the dependent variable. Data analysis was conducted using multiple linear regression supported by classical assumption tests. The findings indicate that capital has a positive and significant effect on turnover, with a regression coefficient of 4.68 and a probability value of 0.0000. Meanwhile, labor shows a significant negative effect on turnover, with a coefficient value of -3.68 and a probability value of 0.0460. Simultaneously, capital and labor contribute significantly to turnover improvement, with an R-squared value of 0.912, indicating that 91.2% of turnover variation can be explained by both variables. The results emphasize the importance of effective labor management, workforce productivity improvement, and adequate capital support in enhancing the performance and sustainability of cassava rengginang home industries in Rubaru District.
Abstract:This study discusses the effectiveness of the Swallow Nest Tax in increasing Regional Original Revenue (PAD) in Luwu Regency. The research problem focuses on the low realization of tax revenue compared to the set target…
and the suboptimal contribution of the swallow nest tax to PAD. The objective of this study is to analyze the level of effectiveness of the swallow nest tax and the factors influencing it.
This research uses a descriptive qualitative approach with data collection techniques through interviews and documentation. Data analysis was conducted using an elasticity ratio approach and an interactive analysis model. The results show that the swallow nest tax has not been effective in increasing PAD, with an average elasticity value of -0.03% (inelastic) during the 2022–2024 period. The realization of tax revenue is still far below the established target. This condition is influenced by low taxpayer awareness, suboptimal business reporting, limited supervision, and unstable harvest yields. As a result, the tax effectiveness remains low and has not provided a significant contribution to PAD.
Abstract:This study aims to analyze the level of taxpayer compliance in paying Motor Vehicle Tax at the Samsat Office of Bantaeng Regency. The research uses a descriptive quantitative and qualitative approach with data collection…
techniques through documentation, interviews, and observation. Quantitative analysis is carried out by measuring the formal compliance ratio based on the number of taxpayers who pay on time compared to the number of registered taxpayers, while qualitative analysis is conducted through indicators of awareness, compliance with due dates, compliance with regulations, willingness to pay, and views on Samsat services. The results of the study indicate that the level of taxpayer compliance is relatively high, but it shows a tendency to decrease from year to year. The decrease is influenced by the increasing number of registered vehicles that is not matched by an increase in awareness, the economic factors of the community, and delays in payment due to other priority needs. Service innovations such as mobile services and digital convenience contribute positively, but have not fully encouraged optimal compliance. This study confirms that improving compliance requires continuous education strategies, strengthening public services, and consistent supervision
Abstract:Environmental, Social, and Governance (ESG) branding has become increasingly important in strengthening stakeholder relationships and corporate legitimacy, particularly in emerging economies characterized by institutional…
l uncertainty and diverse stakeholder expectations. However, limited studies have comparatively examined how ESG branding and communication strategies differ between business-to-business (B2B) and business-to-consumer (B2C) firms and how these differences affect relationship outcomes. This study aims to analyze the distinctions between B2B and B2C ESG communication strategies in emerging economies and their implications for stakeholder trust, loyalty, and long-term business relationships. This study employed a systematic literature review approach using evidence retrieved from the Elicit database integrating Semantic Scholar and OpenAlex sources. From an initial pool of 1,000 studies, 10 empirical articles published between 2020 and 2026 met the inclusion criteria and were analyzed using thematic synthesis. The findings reveal that B2B ESG strategies primarily emphasize governance structures, third-party ESG ratings, and verifiable sustainability metrics to strengthen interorganizational trust and reduce relational risk. In contrast, B2C ESG strategies rely more heavily on emotional storytelling, sustainability narratives, influencer engagement, and digital interaction mechanisms that enhance consumer identification, brand credibility, and loyalty. The study further demonstrates that ESG pillar salience is strongly shaped by institutional and cultural contexts rather than business model orientation alone. This study contributes to ESG and relationship marketing literature by developing a comparative framework explaining how ESG communication strategies shape stakeholder relationships across B2B and B2C environments in emerging economies.
Abstract:The rapid expansion of short-form video platforms has reshaped the way audiences engage with digital entertainment. Among these formats, short-form drama has emerged as a distinctive narrative genre characterized by episodic…
odic storytelling within brief viewing durations. Despite its increasing popularity, empirical research explaining the psychological mechanisms underlying Continuous Viewing Intention in short-form drama remains limited. This study investigates the influence of Viewing Motivation on Flow Experience and Continuous Viewing Intention. In this study, Viewing Motivation is conceptualized as a higher-order construct comprising Performance Expectancy, Social Influence, Hedonic Motivation, Habit, Substitute Expectancy, and Aesthetic Motivation. Data were collected through an online survey involving 140 respondents in Makassar who actively consume short-form drama content. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Viewing Motivation significantly influences both Flow Experience and Continuous Viewing Intention. Furthermore, Flow Experience significantly affects Continuous Viewing Intention and mediates the relationship between Viewing Motivation and Continuous Viewing Intention. These findings underscore the importance of motivational drivers and immersive viewing experiences in fostering sustained engagement with short-form drama content
Abstract:The expansion of digital financial services has contributed to the increasing adoption of digital wallet applications such as OVO in community transaction activities. In this context, the decision to use an application is…
s determined not simply through system-related technical aspects, alongside psychological and operational considerations. This research focuses on examining the influence of the accounting information system quality, user trust, and service quality on the decision to use the OVO application in Surabaya City. Primary data were used in this study, which employed a quantitative approach. Purposive sampling was applied to obtain 100 respondents. The data were gathered through online questionnaires distributed via Google Forms to OVO users in Surabaya City and then analyzed using SPSS Statistics 26. This study involved respondents who were users of the OVO e-wallet in Surabaya City. The results demonstrate that the quality of the accounting information system, user trust, and service quality contribute positively to the decision to use the OVO application in Surabaya City. The use decision regarding the OVO application in Surabaya City is driven by the interplay of sound system quality, strong user trust, and sufficient service quality.
Abstract:This study aims to analyze and map the development of scientific studies on the influence of motivation and organizational culture on the psychological well-being of employees with job satisfaction as a mediating variable…
e through the Systematic Literature Review (SLR) approach combined with bibliometric analysis. The research method uses an SLR approach with the stages of identification, selection, feasibility, and inclusion of articles obtained from various reputable scientific databases. The articles analyzed are international and national journal publications that are relevant to the topics of work motivation, organizational culture, job satisfaction, and employee psychological well-being. Bibliometric analysis was carried out to identify research trends, publication developments, author collaborations, as well as keyword mapping that is often used in related research. The results show that work motivation and organizational culture play an important role in increasing employee job satisfaction, which ultimately contributes to improved psychological well-being in the workplace. Job satisfaction has been shown to function as a mediating variable that strengthens the relationship between organizational factors and employee psychological conditions. In addition, the results of bibliometric analysis show that research on employee psychological well-being has been growing in recent years with a focus on aspects of a healthy work environment, organizational support, and strategies to improve the quality of work life. The findings of this study provide theoretical and practical implications for the development of human resource management in creating a conducive work environment, increasing employee motivation, and building a positive organizational culture to support the psychological well-being of employees in a sustainable manner.
Abstract:This study aims to analyze the influence of packing machine automation on operator productivity in the facial tissue industry by considering the role of moderation, technical competence and operator workload perception.…
The method used is Systematic Literature Review (SLR) by reviewing scientific articles published in the 2020–2026 range from reputable databases such as Scopus. The selection process was carried out using the PRISMA approach through the identification, screening, eligibility, and inclusion stages, resulting in a number of articles relevant to the topics of industrial automation, labor productivity, technical competence, and workload. The results of the study show that the implementation of packing machine automation in general has a positive impact on increasing operator productivity through time efficiency, quality consistency, and reduction of manual errors. Nevertheless, the effectiveness of automation is highly dependent on the level of technical competence of the operator, especially in the operation, maintenance and troubleshooting of the machine. In addition, workload perception has also been shown to moderate the relationship, where automation can lower physical workloads but potentially increase mental workloads due to the demands of automated system supervision. Other findings suggest that an imbalance between automation levels and human resource readiness can hinder productivity optimization. Conceptually, this study confirms that the relationship between packing machine automation and operator productivity is not linear, but is influenced by individual and psychological factors. The practical implications of this study are the importance of technical competency-based training as well as adaptive workload management in supporting the successful implementation of automation in the manufacturing industry. This research contributes to the development of an integrative model that connects technology, people, and operational performance in the context of the tissue processing industry.