Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:The development of digital technology in the banking industry encourages banks to improve the quality of digital services to strengthen the decision to use products by customers. Mobile banking is one of the main innovations…
ions used to improve transaction efficiency and customer experience. This study aims to analyze the influence of marketing communication and service quality on product usage decisions in BYOND by BSI mobile banking with brand image as a mediating variable. The method used is Systematic Literature Review (SLR) combined with bibliometric analysis to identify research trends, relationships between variables, and the development of related studies in the scientific literature. The article selection process is carried out through several stages, namely identification, screening, eligibility, and inclusion based on the PRISMA protocol. The data source is obtained from a database of reputable international journals published in recent years and is relevant to the topics of digital marketing, service quality, brand image, and decisions to use digital banking services. The results of the study show that effective marketing communication and good service quality have an important role in forming a positive brand image, which can ultimately improve the decision to use mobile banking products by customers. Bibliometric analysis also shows an increase in research trends related to digital banking, customer experience, and brand perception in recent years. These findings provide strategic implications for banks in designing marketing communications and improving service quality to strengthen brand image and drive the adoption of mobile banking services.
Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
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 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:Abstract also written in English containing key issues, objectives, methods and results. Abstract This study examines the role of service creativity in the performing arts ecosystem within the context of cultural tourism,…
m, highlighting how service processes contribute to value creation beyond the artistic aspect. Cultural tourism has shifted from an object-based orientation to an experiential one, understanding performing arts not merely as a creative product but as an experience constructed through interactions between service providers and consumers. In this context, service becomes an integral part of the value creation process and audience satisfaction. This research uses a qualitative approach with a single case study method at PT Mata Hati Kitapoleng, a performing arts company in Bali. Data collection was conducted through in-depth semi-structured interviews and non-participatory observation. This research focuses on how service creativity is built through organizational processes, interactions, and practices. The results show that service creativity is formed through a structured yet flexible process, which integrates empathy for consumers, team collaboration, idea exploration, and continuous evaluation. The design thinking approach enables companies to deeply understand consumer needs and translate them into personalized and meaningful experiences. Service in this context is understood as a co-creative process, where consumers play an active role in shaping the final outcome. Furthermore, consumer satisfaction is influenced by various factors, such as trust, production and financial efficiency, innovation capacity, and evaluation and feedback mechanisms. This research confirms that service creativity is a strategic element in enhancing the competitiveness and sustainability of performing arts businesses within the cultural tourism ecosystem.
Abstract:Micro, Small and Medium Enterprises (MSMEs) are the backbone of Maros Regency's economy, with a significant development of 1,000 units to 2,000 units until December 2025, which is dominated by the culinary sector. In addition,…
ition, the fisheries sector is also the focus of development with milkfish production with a production of more than 9,100 tons per year by 2024 with market potential that continues to grow in line with the Free Nutritious Meal (MBG) program involving MSMEs as suppliers. The contribution of MSMEs is not only felt in the absorption of labor and income of the local community, but also supports the tourism sector through souvenir products and services related to tourist destinations such as Bantimurung Tourism Park and Rammang-rammang Kart Area to support more sustainable growth, access to business legality and ease in the licensing process are crucial factors that need to be considered. Data collection for this study was carried out from December 1, 2025 to December 24, 2025. Respondents in this study were collected from MSME actors in Maros Regency and have obtained permits at the Maros Investment and One-Stop Service Office which was obtained by 40 respondents. Primary data from this study was obtained from research instruments in the form of answers from questionnaires that were distributed online by using google forms to 40 respondents at Maros Link which was distributed containing 9 questions and for each question item there were 4 alternative answers that had been provided
Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Abstract:This research investigates how financial literacy affects the financial behaviors of students on Lombok Island. Utilizing a quantitative methodology, the study surveyed 110 students to gather relevant data. The findings…
reveal that a higher level of financial literacy has a substantial positive impact on students' financial habits and decision-making processes. Conversely, the role of financial technology (fintech) was found to be substantial in influencing or moderating these behaviors within the studied population. The conclusion emphasizes the importance of enhancing financial literacy programs to foster more responsible and informed financial practices among students. Developing such initiatives can contribute to better financial stability and decision-making skills in the future