Abstract:The study concludes that taxpayer compliance is driven by various economic, social-psychological, and demographic factors. Economic factors, such as reasonable tax rates and the enforcement of effective penalties, play a…
significant role in improving compliance. Additionally, social-psychological aspects, including increased tax awareness, trust in government, and social norms, are critical in influencing taxpayer behavior. Demographic characteristics, such as age, education, and income levels, also affect compliance likelihood. To foster higher tax compliance, governments must adopt a comprehensive strategy that combines economic incentives, social influence, and educational initiatives. Addressing these diverse factors can lead to a more efficient tax system and encourage voluntary compliance among taxpayers.
Abstract:The culinary industry in Indonesia has witnessed a surge in the growth of Micro, Small, and Medium Enterprises in recent years. These enterprises, known as culinary MSMEs, have played a pivotal role in the country's economic…
omic development. To remain competitive in the dynamic market, these MSMEs need to embrace innovative and creative strategies that can drive their growth and sustainability. This paper aims to provide a comprehensive understanding of the innovation and creativity strategies employed by Indonesian culinary MSMEs and identify the key factors that contribute to their success. The study found that culinary MSMEs in Indonesia can adopt a range of innovative and creative strategies to enhance their competitiveness. These may entail developing novel and distinctive menu offerings, implementing efficient production processes, leveraging digital technologies for marketing and customer engagement, and fostering an organizational culture that promotes innovation. By adopting a customer-centric approach and remaining responsive to evolving market trends, these enterprises can distinguish themselves from competitors and maintain a leading position in the industry. A systematic review of the existing literature also reveals that culinary MSMEs in Indonesia face various challenges, including financial constraints, lack of human resources, and limited access to information and technology. To address these challenges, collaboration with external parties, such as the government, research institutions, and universities, can be a crucial step in enhancing the innovation capabilities of these enterprises.
Abstract:Bad credit is one of the main problems faced by the banking sector, which can threaten financial stability and bank profitability. This research aims to analyze the causes of bad credit through the literature review method,…
od, by identifying and evaluating relevant scientific works. The research results show that the causes of bad credit can be categorized into four main factors: internal factors of the borrower, external factors of the borrower, internal factors of the bank, and regulatory and policy factors. The borrower's internal factors include poor management and weak financial capabilities, while external factors include unstable macroeconomic conditions and intense business competition. Internal bank factors include weak credit assessment processes and inappropriate credit policies, while regulatory and policy factors include less effective regulations and erratic changes in government policy. To reduce the risk of bad credit, banks and financial institutions are advised to improve credit assessment processes, tighten supervision of the use of funds, develop credit policies that are more flexible but based on in-depth risk analysis, and strengthen regulations and supervision. Macroeconomic risk mitigation strategies are also important to maintain financial stability. By implementing these strategic steps, it is hoped that the risk of bad credit can be minimized, support the stability and sustainability of the banking sector, and increase trust and security for all parties involved. This research emphasizes the importance of a comprehensive and coordinated approach in credit risk management to ensure the sustainability and stability of the financial system.
Abstract:To ensure that the human resource management function of a company or organization runs well, a human resource management audit is very important to overcome economic challenges so after all, one of the keys to a company's…
's success lies in the quality of its human resources. The results of this literature review aim to analyze the role of management audit in human resources. The method used to write this journal article is a literature review with an explanation of findings, theories and sources from other research which are quoted from references to become the basis for conducting research that comes from thoughts that have been produced by the researchers.The results of a review of research journals overall conclude that management audits can be utilized in the effectiveness of human resources which helps achieve company goals. By increasing the effectiveness of the company to achieve its goals, the company requires a management audit. This is in accordance with the results of a review which concluded that management audit plays an important role in human resources.
Abstract:Artificial intelligence is likely to have a significant impact on marketing strategies and customer behaviors in the years ahead. Research in this field has grown considerably, demonstrating AI's ability to simulate human…
n behavior and perform tasks intelligently. With growing interest among marketing researchers and practitioners, this research aims to provide an overview of the evolution of both marketing and AI research fields. This paper explores the emerging role of artificial intelligence in personalized engagement marketing, which focuses on creating, communicating, and delivering customized offerings to customers. Utilizing the Systematic Literature Review technique, we examined over 300 academic articles to uncover prevalent themes and gain a deeper understanding of current AI utilization in marketing. We then propose a plan for future research that examines potential changes in marketing strategies and customer behaviors while emphasizing critical policy considerations related to privacy, bias, and ethics. The implications for marketing managers are discussed along with predictions about how AI will impact branding and customer management practices going forward. Our research highlighted several benefits of integrating AI into marketing such as improved customer interactions, increased revenue, reduced expenses, and enhanced overall efficiency. However, this research also pointed out areas requiring further investigation including challenges posed by AI integration like shortage of skilled personnel and data privacy concerns.
Abstract:Artificial Intelligence has become a transformative technology in the field of financial technology, leveraging advanced algorithms and machine learning to identify risks and make informed decisions. However, its widespread…
ead adoption presents new challenges related to ethical use, data privacy, security concerns, potential bias, and discrimination. This study aims to explore the benefits of AI-based risk management in Fintech while highlighting associated challenges and providing recommendations. This research utilises the systematic review methodology to analyse existing literature and identify important patterns, gaps, and areas for further investigation. The study utilised data gathered from the Scopus database to obtain credible scholarly materials. Research data was collected from a variety of countries including the United States, China, European nations, and other Asian countries in order to develop a comprehensive understanding of AI-based risk management on a global scale. The findings highlight the crucial role of ethical considerations in implementing AI-based risk management systems to ensure fairness, transparency, and accountability. Moreover, the fintech industry needs to establish strong data protection measures and address issues related to bias and discrimination in order to instil trust and uphold public confidence in AI-based risk management. Future research should emphasise assessing the effectiveness of different algorithms and approaches while also examining potential regulatory frameworks and legal implications associated with AI-based risk management strategies.
Abstract:The primary objective of this study is to investigate the impact of the implementation of performance allowance policies and leadership on employee performance within the context of Haji Makassar General Hospital. The quantitative…
antitative research methodology aims to elucidate the causal relationship between the variables under examination. The population under investigation consisted of 67 employees of Haji Makassar General Hospital, and the entire population was included as the sample for this study. The data collection techniques included questionnaires, documentation analysis, interviews, and an extensive literature review. The data analysis methodology contained multiple regression analysis and hypothesis testing in partial and simultaneous manners. The research findings indicate that the variables of performance allowance policies and leadership engagement exhibit a positive and significant influence on employee performance at Haji Makassar General Hospital. In other words, the research hypothesi.
Abstract:Sukuk is one of the subjects in the field of Sharia accounting that is growing rapidly in Islamic finance as an alternative investment instrument that has attracted investors' interest in the last few decades. This article…
le aims to provide a deeper understanding of the topics raised, and the theories and methodologies used in research conducted in all countries in the world in the last 10 years (2010-2020). A review of articles from Publish or Perish that is indexed by Scopus and guided by the NVivo R1 application is used to analyze the data. From the results of the study, it was found, firstly about the trend of research on sukuk over the last 10 years by categorizing it from the publishing journal, year of publication, country, and research theme. Second, it was found that there were 29 theories used in previous articles related to the review of the Sukuk literature as an investment in Islamic securities. Furthermore, this theory influences the methods used for research, there are 29 methodologies found in previous articles. Third, the findings regarding research gaps are based on themes for further research
Abstract:Digital transformation is a hot topic for research. Various technological developments encourage various organizations to carry out digital transformation to achieve organizational goals. This is experienced by SMEs in running…
unning their business. Various studies that have been conducted have yielded inconsistent results regarding the adoption of digital transformation for MSMEs. This article discusses the extent to which previous research has explored digital transformation carried out by MSMEs that can have an impact on financial performance. This article uses a systematic literature review and bibliometric analysis to explore previous research related to the digital transformation of MSMEs
Abstract:Penggunaan dompet digital yang terus meningkat menghasilkan banyak ulasan pengguna yang dapat dimanfaatkan untuk mengevaluasi kualitas layanan. Penelitian ini bertujuan meningkatkan akurasi klasifikasi sentimen pengguna…
dompet digital menggunakan metode Stacking Ensemble Machine Learning yang mengombinasikan Support Vector Machine (SVM), Multinomial Naïve Bayes (MNB), dan AdaBoost dengan Logistic Regression sebagai meta-learner. Data ulasan diproses melalui tahapan text preprocessing meliputi case folding, cleaning, tokenizing, stopword removal, stemming, dan pembobotan fitur menggunakan TF-IDF. Penyeimbangan data dilakukan dengan SMOTE, sedangkan evaluasi model menggunakan 5-Fold Cross-Validation. Hasil penelitian menunjukkan bahwa model Stacking Ensemble memperoleh akurasi rata-rata 80,55%, lebih tinggi dibandingkan algoritma dasar. Evaluasi menggunakan Confusion Matrix, Classification Report, dan ROC Curve juga menunjukkan peningkatan nilai precision, recall, F1-score, dan kemampuan diskriminasi model. Hasil ini menunjukkan bahwa pendekatan Stacking Ensemble Machine Learning efektif untuk meningkatkan akurasi klasifikasi sentimen pengguna dompet digital serta mendukung evaluasi kualitas layanan berbasis opini pengguna.
The rapid growth of digital wallet usage has generated a large volume of user reviews that can be utilized to evaluate service quality. This study aims to improve the accuracy of digital wallet user sentiment classification using a Stacking Ensemble Machine Learning approach that combines Support Vector Machine (SVM), Multinomial Naïve Bayes (MNB), and AdaBoost with Logistic Regression as the meta-learner. User reviews were processed through text preprocessing stages, including case folding, text cleaning, tokenization, stopword removal, stemming, and TF-IDF feature weighting. Synthetic Minority Over-sampling Technique (SMOTE) was employed to address class imbalance, while model performance was evaluated using 5-Fold Cross-Validation. The experimental results show that the proposed Stacking Ensemble model achieved an average accuracy of 80.55%, outperforming the individual base learners. Furthermore, evaluations based on the Confusion Matrix, Classification Report, and Receiver Operating Characteristic (ROC) Curve demonstrated improvements in precision, recall, F1-score, and the model's discriminative capability. These findings indicate that the proposed Stacking Ensemble Machine Learning approach is effective in improving the accuracy of digital wallet user sentiment classification and can serve as a reliable tool for supporting service quality evaluation based on user opinions.