International Journal Of Humanities, Social Sciences And Business (INJOSS)
INTERNATIONAL JOURNAL OF HUMANITIES, SOCIAL SCIENCES AND BUSINESS (INJOSS) | ISSN (e): 2962-6781 is a scientific journal that publishes articles in the fields of humanities, social sciences, and business. Humanities include: Language and Linguistics, History, Literature, Performing Arts, Philosophy, Religion, Fine Arts. Social Science fields of Science include: Economics, politics, Anthropology, Sociology, Psychology, Geography, Cultural and Ethical Studies, Gender and Sexuality Studies, Area Studies, Archeology, and other related fields. Business field includes conceptual ideas in the fields of Economics, Accounting, Management, and business
CLIMATE-SMART AGRIBUSINESS STRATEGIES FOR SMALLHOLDER FARMERS IN EMERGING ECONOMIES
This study aims to analyze various climate-smart agriculture-based agribusiness strategies that can be implemented by smallholder farmers to address the challenges of climate change in developing countries. The research method used was a literature review, examining various scientific articles, books, international reports, and previous research results relevant to the theme of climate-smart agribusiness. Data were analyzed descriptively and comparatively to identify effective strategies for increasing productivity, adaptation, and sustainability of farming businesses. The study results indicate that climate-smart agribusiness strategies include farm diversification, the use of digital agricultural technology, the implementation of water-efficient irrigation, the use of climate-resilient varieties, agroforestry, and strengthening market access and green financing. Furthermore, collaboration between governments, financial institutions, the private sector, and local communities is a crucial factor in supporting the successful implementation of these strategies. A climate-smart agribusiness approach can not only increase agricultural productivity but also strengthen the economic resilience of smallholder farmers to the risks of climate change. This study emphasizes that sustainability-based agribusiness transformation needs to be supported through inclusive policies, technological innovation, and farmer capacity building to create adaptive, resilient, and sustainable agricultural systems in developing countries.
Copyright (c) 2026 International Journal Of Humanities, Social Sciences And Business (INJOSS)
CRYPTO ASSET REGULATION IN THE POST-REFORM ERA: A LITERATURE REVIEW ON THE HARMONISATION OF DIGITAL ECONOMY LAW, INVESTOR PROTECTION, AND THE TRANSFORMATION OF SHARIA FINTECH IN THE CONTEXT OF THE IMPLEMENTATION OF THE NEW CRIMINAL CODE AND THE PERSONAL DATA PROTECTION ACT FOR A SUSTAINABLE INDONESIAN CRYPTO MARKET
The development of crypto assets in Indonesia in the post-reform era presents complex regulatory challenges regarding the harmonisation of digital economy law, investor protection, and the transformation of Sharia fintech. This study aims to comprehensively examine crypto asset regulation within the framework of the implementation of the new Criminal Code and the Personal Data Protection Act (PDPA) to create a sustainable Indonesian crypto market. The method employed is a literature review (library research) using a qualitative-descriptive analytical approach. The research findings indicate that regulatory fragmentation between Bappebti, OJK, and Bank Indonesia creates legal uncertainty that is detrimental to investors, whilst the implementation of the new Criminal Code and the Personal Data Protection Act presents an opportunity to strengthen protection through more comprehensive regulations on digital crime and personal data protection. The transformation of Sharia fintech offers a regulatory alternative that integrates Sharia principles with blockchain technology to create a fair, transparent, and inclusive crypto ecosystem. This study recommends integrated, adaptive, and value-based crypto regulations with synergy among stakeholders, effective oversight mechanisms, robust law enforcement, extensive investor education, and the integration of ESG principles for a sustainable Indonesian crypto market.
DECOLONISING GLOBAL TRADE TARIFFS: INDONESIA’S STRATEGY IN RESPONSE TO THE WTO’S 1.8% PROJECTION FOR 2026
This article discusses the decolonisation of global trade tariffs as a conceptual and practical strategy for Indonesia in response to the WTO’s projection of a 1.8% slowdown in global trade by 2026. This study highlights that the global tariff system is not entirely neutral, but rather still reflects historical inequalities that favour developed nations and place developing nations in a subordinate position within the international value chain. Using a literature review approach, this article outlines two main focuses: the deconstruction of tariff inequalities in the global economy and Indonesia’s response strategies through export market diversification, industrial downstreaming, domestic market protection, and economic diplomacy. The findings indicate that tariff decolonisation is not merely a normative agenda, but also a strategic instrument for strengthening economic sovereignty, enhancing national competitiveness, and expanding Indonesia’s development policy space amidst global trade uncertainty.
THE IMPACT OF THE 2026 INCLUSIVE FISCAL POLICY ON ECONOMIC GROWTH IN DISADVANTAGED REGIONS: A STUDY OF DEVELOPMENT ECONOMICS THEORY AND THE IMPLEMENTATION OF PMK 105/2025 IN INDONESIA
The 2026 inclusive fiscal policy through PMK 105/2025 on Government-Bearing Income Tax (DTP) has proven effective in driving economic growth in underdeveloped regions in Indonesia with a consumption multiplier effect of 1.6–1.8x among 15 million workers in labour-intensive sectors (textiles, furniture, tourism). A review of development economics theory confirms alignment with the Solow convergence model, Romer’s endogenous growth model, and Hirschman’s ‘big push’ theory to break the Myrdal circular cumulative causation in 128 priority districts. Implementation in Q1 2026 recorded a +4.8% increase in the Gross Regional Domestic Product (GRDP) of underdeveloped regions, a +22% rise in employment, and a 1.8 percentage point reduction in poverty, despite being hampered by regional fiscal capacity (85% dependence on General Allocation Funds) and governance-related leakages. Recommendations include an extension to 2027 with digitalised claims, performance-based transfers, and integration of DID-DTP to achieve 25% regional convergence within 5 years towards the 2025–2029 National Medium-Term Development Plan (RPJMN).
THE EFFECTIVENESS OF POSITIVE SELF-TALK THERAPY IN REDUCING ANXIETY AMONG ADOLESCENTS WHO EXPERIENCE EMOTIONAL ABUSE: A LITERATURE REVIEW
Anxiety is one of the psychological problems commonly experienced by adolescents, particularly among those who have been exposed to emotional abuse. Emotional abuse, including insults, threats, yelling, rejection, humiliation, intimidation, and persistent invalidation, can shape negative internal schemas, reduce self-esteem, and intensify fear, insecurity, and avoidance. Recent international studies published after 2023 indicate that childhood maltreatment and emotional abuse are consistently associated with adolescent anxiety, psychopathology, impaired emotion regulation, and heightened psychological distress (Hashim et al., 2024; Baldwin et al., 2024; Chen et al., 2025). This literature review examines the potential effectiveness of positive self-talk therapy in reducing anxiety among adolescents who experience emotional abuse. The review was conducted by identifying and synthesizing scientific articles, international journals, national journals, and official reports relevant to positive self-talk, adolescent anxiety, emotional abuse, coping, cognitive restructuring, and emotion regulation. The findings suggest that positive self-talk therapy may help adolescents recognize negative internal dialogue and replace it with more rational, supportive, adaptive, and goal-oriented statements. The mechanism of change is closely related to cognitive reframing, self-compassion, affect labeling, and emotion regulation, all of which are important protective processes in adolescent mental health. Therefore, positive self-talk therapy may serve as a simple, low-cost, school- and community-based psychosocial intervention to support adolescent mental health. However, further empirical studies using stronger designs, such as randomized controlled trials or quasi-experimental designs with control groups, are needed to test its effectiveness specifically among adolescent victims of emotional abuse.
DISRUPTION OR TRANSFORMATION? THE IMPACT OF ARTIFICIAL INTELLIGENCE ON PEDAGOGIC COMPETENCE, ACADEMIC INTEGRITY, AND THE FUTURE OF HIGHER EDUCATION IN INDONESIA
This study aims to analyze the impact of artificial intelligence (AI) on pedagogical competence, academic integrity, and the future of higher education in Indonesia, from the perspectives of disruption and transformation. This study uses a qualitative approach, employing the library research method, by analyzing reputable scientific literature published over the last five years. The results of the study show that AI plays a strategic role in enhancing the effectiveness and personalization of learning, but it also poses serious challenges related to lecturers' pedagogical competencies and the potential for violations of academic integrity. AI integration has encouraged a shift in lecturers' roles to become facilitators of technology-based learning, but this shift has not been fully supported by adequate digital literacy and institutional readiness, especially in Indonesian higher education. On the other hand, the emergence of generative AI magnifies the risks of plagiarism and technological dependence, requiring a comprehensive ethical and regulatory approach. The findings of this study confirm that AI has a dual character as a disruptive and transformative technology, with its impact highly dependent on the implementation strategy. Therefore, integrative efforts are needed that include strengthening pedagogic competence, developing adaptive policies, and instilling the value of academic integrity to ensure optimal and sustainable use of AI in higher education. This research is expected to make theoretical and practical contributions to the development of a higher education system responsive to technological developments in the digital era.
ANALYSIS OF THE INFLUENCE OF SOCIAL MEDIA USE ON ADOLESCENTS’ LEVELS OF EMPATHY IN THE DIGITAL AGE
Social media has become an integral part of adolescents’ daily lives in the digital age. Whilst offering various benefits, the use of social media also raises questions regarding its impact on social and emotional development, particularly levels of empathy. This study aims to analyse the influence of social media use on adolescents’ empathy levels by examining various aspects, including social interaction, the influence of content, and gender differences. Through data collection via surveys and case studies, this research demonstrates that social media use can have both positive and negative effects on adolescents’ empathy levels, depending on how and in what context it is used. The findings of this study are expected to provide insights for parents, educators, and policymakers in understanding the social dynamics of adolescents in the digital age.
DISRUPTION OR TRANSFORMATION? THE IMPACT OF ARTIFICIAL INTELLIGENCE ON PEDAGOGICAL COMPETENCE, ACADEMIC INTEGRITY, AND THE FUTURE OF HIGHER EDUCATION IN INDONESIA
This article examines the dilemma of disruption versus transformation posed by generative Artificial Intelligence (AI) to Indonesian higher education, focusing on faculty pedagogical competencies, academic integrity, and the future of the education system. The research method employed was a literature review. The findings reveal that AI poses a threat of eroding critical thinking skills (a 35% decline) and fueling the rise of AI-driven plagiarism (a 30% increase), yet it also offers opportunities for transformation through adaptive learning, AI literacy as a 21st-century competency, and authentic assessment that enhances pedagogical efficiency by up to 50%. The discussion of these two main pillars underscores the need for a paradigm shift from a reactive approach (banning AI) to a proactive one (AI stewardship), with policy recommendations such as a mandatory AI literacy curriculum, national faculty training, and triple-helix collaboration. These findings are crucial for Indonesia’s “Golden Indonesia 2045” vision, ensuring that hospitality and tourism graduates remain globally competitive while upholding the academic ethics of Pancasila.
DIGITAL TRANSFORMATION OF THE JUDICIARY: ETHICAL AND LEGAL IMPLICATIONS OF THE USE OF AI IN THE INDONESIAN CRIMINAL JUSTICE SYSTEM
This article analyses the digital transformation of the judiciary through the use of Artificial Intelligence (AI) in the Indonesian criminal justice system, with a focus on its ethical and legal implications. This qualitative literature review identifies ethical risks such as algorithmic bias, a lack of transparency (the ‘black box’ problem), the dehumanisation of processes, and threats to human rights such as the presumption of innocence and the right to a fair trial. From a legal perspective, inconsistencies were found between the human-centred Criminal Procedure Code and the logic of AI, particularly regarding the admissibility of digital evidence, legal liability for system errors, and the absence of specific regulations for judicial AI. This study recommends a National AI Ethics Framework, PERMA AI for the judiciary, digital literacy training for legal officials, and periodic independent audits to realise digital justice that is fair, accountable, and humane in accordance with the values of Pancasila.
FROM ALGORITHMS TO JUSTICE: A CRITICAL LITERATURE REVIEW OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON HUMAN RIGHTS AND THE URGENCY OF SPECIFIC REGULATION IN INDONESIA
The rapid development of artificial intelligence (AI) has transformed the landscape of automated decision-making across various sectors, yet it also poses serious risks to human rights through algorithmic bias, privacy violations, and the erosion of individual autonomy. This article examines the multidimensional impact of AI on human rights. The research findings underscore the need for regulations that integrate algorithmic transparency, human oversight, and developer accountability to protect vulnerable groups. Policy recommendations include the establishment of an independent AI oversight body, national digital literacy training, and the harmonisation of global standards to position Indonesia as a responsible AI leader in ASEAN. This study contributes to the discourse on digital human rights by offering a conceptual framework for the transition from a technology-centric to a human rights-centric paradigm in Indonesia’s AI governance.
ARTIFICIAL INTELLIGENCE AS BRAND CREATOR AND INFRINGER: A CRITICAL LITERATURE REVIEW OF BRAND OWNERSHIP, REGISTRATION AND LEGAL PROTECTION IN THE ERA OF GENERATIVE AI
Artificial intelligence, particularly generative AI, has transformed the role of brands as human creative products by enabling the automatic creation of names, logos and visual identities. This article examines AI as both a creator and an infringer of brands, focusing on three key aspects: ownership, registration, and legal protection of brands in the era of generative AI. It is analysed that the regulatory framework for brands based on human authorship faces serious challenges when AI output is not fully controlled by humans, thereby raising uncertainties regarding the subject of rights, uniqueness, and the validity of registration. On the other hand, AI also has the potential to be a source of trademark infringement when its outputs resemble or incorporate elements of registered trademarks, whether through data learning processes or irresponsible use, thus requiring a re-evaluation of legal liability and protection mechanisms. This article argues that trademark law needs to evolve towards a more adaptive, responsive, and risk-based approach, so as to accommodate the dynamics of AI without compromising the principles of legal certainty, justice, and the protection of exclusive rights for businesses.
FROM RECRUITMENT TO REDUNDANCY: A SYSTEMATIC LITERATURE REVIEW OF THE IMPACT OF ARTIFICIAL INTELLIGENCE ON HR MANAGEMENT PRACTICES, ALGORITHMIC BIAS, AND THE URGENCY OF LABOUR REGULATION IN INDONESIA
This study presents a systematic literature review on the use of artificial intelligence (AI) in human resource management (HRM) practices, ranging from recruitment to redundancy, with a focus on algorithmic bias and the urgency of labour regulation in Indonesia. Through a thematic analysis of various literature, this article identifies how AI is transforming recruitment procedures, selection, development, performance appraisal, and decision-making regarding termination of employment, whilst highlighting the potential for efficiency and improved organisational performance, which is offset by risks of discrimination, lack of transparency, and dehumanisation in employment relationships. The study also emphasises that labour regulations in Indonesia have yet to accommodate the characteristics of AI; consequently, an adaptive, worker-friendly legal framework is required, grounded in the principles of justice, non-discrimination, transparency, and algorithmic accountability.
CIVIL LIABILITY FOR DAMAGES CAUSED BY ARTIFICIAL INTELLIGENCE: A SYSTEMATIC LITERATURE REVIEW OF THE DOCTRINES OF STRICT LIABILITY, VICARIOUS LIABILITY, AND THE NEED FOR REFORM OF INDONESIAN CIVIL LAW
The development of artificial intelligence (AI) poses new challenges for Indonesian civil law, particularly regarding the attribution of liability for damages caused by autonomous systems. This systematic literature review analyzes the relevance of the doctrines of strict liability and vicarious liability to AI-related damages, identifies the limitations of the fault-based Articles 1365 and 1367 of the Indonesian Civil Code, and formulates the need for reform of Indonesian civil law. Strict liability is effective for high-risk AI by relieving victims of the burden of proving fault, while vicarious liability is suitable for multi-party ecosystems through the principle of supervision. However, the black-box nature and autonomy of AI demand a risk-based regulatory approach incorporating a presumption of fault, joint liability, and algorithmic transparency obligations. Reform is necessary through an Indonesian AI Liability Directive (lex specialis) amending the Civil Code, strengthening technology-related judicial infrastructure, and ensuring ASEAN harmonization, thereby balancing Industry 5.0 innovation with the protection of human rights.
MEASURING IMPACT, DEFINING LIABILITY: A LITERATURE REVIEW ON THE LEGAL IMPLICATIONS OF ARTIFICIAL INTELLIGENCE IN THE JUDICIAL SYSTEM AND REGULATORY FRAMEWORK IN THE DIGITAL AGE
This article presents a comprehensive literature review on the legal implications of artificial intelligence (AI) in the judicial system and regulatory development in the digital age, with a focus on measuring impacts and defining legal liabilities. The findings reveal that AI enhances the efficiency of predictive justice and RegTech, yet poses risks of algorithmic bias, the black box problem, legal liability gaps, and threats to democratic legitimacy. The study identifies research gaps in developing countries such as Indonesia, where there is a lack of normative and institutional analysis. Recommendations include an adaptive risk-based model akin to the EU AI Act, human-in-the-loop oversight, and national regulations grounded in the Pancasila ethical framework to balance innovation with substantive justice.
FINANCIAL RISK MANAGEMENT AND PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
This study investigates the impact of financial risks, specifically credit risk, operational risk, and market risk on the profitability of listed Deposit Money Banks (DMBs) in Nigeria over the period 2014–2023. Using fixed-effects panel regression on data from 10 listed DMBs, the study examines the effects of three risk-weighted ratios: credit risk, operation risk and market risk (CRTWR, ORTWR, MRTWR) and a risk-adjusted spread ratio (RISASR) on Earnings Per Share (EPS), Return on Assets (ROA), and Return on Equity (ROE), while controlling for bank size (BSIZE). Results reveal that credit risk (CRTWR) exerts a significant positive effect on all profitability metrics, suggesting that Basel III-compliant capital allocation enhances financial performance. Operational risk (ORTWR) consistently reduces profitability across all measures, reflecting the adverse impact of fraud and IT failures in Nigeria's digitally evolving banking sector. Market risk (MRTWR) shows only marginal significance for EPS, with no significant effect on ROA or ROE, indicative of effective hedging practices. RISASR is insignificant across all models. Bank size (BSIZE) positively moderates profitability, confirming economies of scale advantages. The findings have important implications for bank managers, regulators, and the Central Bank of Nigeria (CBN) in designing risk-sensitive capital and operational frameworks.
INTERIOR DESIGN OF A COMMUNITY KITCHEN USING A USER ACTIVITY ANALYSIS APPROACH: A CASE STUDY OF FOODCYCLE INDONESIA
A community kitchen is a collective space that serves not only for cooking activities but also as a venue for social collaboration and community empowerment. In the case of Foodcycle Indonesia, diverse activities and users with different backgrounds present challenges in designing spaces and furniture that are adaptable to user needs. This research employs a design thinking approach and qualitative methods to identify activity patterns and functional needs, as well as to develop spatial and furniture design strategies that support work efficiency and comfort. The study’s findings formulate a flexible design concept based on ergonomics and anthropometry to create an inclusive workspace that enhances the quality and comfort of activities within the community kitchen.
DESIGN PRACTICE AS A CULTURAL RESPONSE TO TEXTILE WASTE AND SUSTAINABILITY VALUES
Textile waste generated by the fashion industry represents not only an environmental challenge but also a cultural outcome of contemporary production systems and consumption values. In Indonesia, the dominance of synthetic materials and fast fashion practices has intensified the accumulation of textile waste, reflecting a linear perception of material use and disposal. This study explores synthetic fleece textile waste through a design-led approach, positioning design practice as a cultural and reflective response to sustainability issues rather than a purely technical solution. Using qualitative methods including field observation, interviews, visual documentation, and design-driven material exploration, the research examines fleece waste sourced from garment production in Bandung. Material exploration combines fleece fibers with potato starch as a natural binder, guided by Material Driven Design and Cradle-to-Cradle principles. Rather than emphasizing technical optimization, the study focuses on how material behavior, surface expression, and limitations inform design decisions and sustainability narratives. The findings show that fleece waste can be reframed as a meaningful material within non-structural interior applications when approached through design practice. The resulting wall clock serves as a reflective artifact that communicates material origin, transformation processes, and sustainability values within a familiar domestic context. This research contributes to design and sustainability discourse by demonstrating how design practice can transform textile waste into culturally relevant material narratives, fostering material awareness and alternative value systems in everyday life.
HRM IN THE METAVERSE: VIRTUAL REALITY WORKSPACES AND THEIR IMPLICATIONS FOR ORGANIZATIONAL CULTURE
The development of digital technology has encouraged organizations to adopt the metaverse as a virtual reality-based workspace that offers immersive and collaborative work experiences. This transformation has significant implications for Human Resource Management (HRM) practices, particularly in human resource management, work interaction patterns, and the formation and maintenance of organizational culture. This research aims to comprehensively examine the role of HRM in the metaverse context and analyze the implications of virtual workspace use on organizational culture. The method used is a literature review, examining various scientific sources, including journal articles, academic books, and relevant publications discussing the metaverse, virtual reality, digital HRM, and organizational culture. The results indicate that implementing the metaverse in the workplace has the potential to change communication dynamics, organizational values, employee engagement, and leadership practices and collaboration across geographic boundaries. Furthermore, this transformation also presents new challenges for HRM, such as employee identity issues, cultural adaptation, digital ethics, and the sustainability of social relationships in virtual spaces. This research is expected to provide theoretical contributions to the development of digital HRM studies and serve as a practical reference for organizations in designing human resource management strategies that are adaptive to metaverse-based work ecosystems.
THE POTENTIAL USE OF COMPUTERS IN ONLINE LEARNING IN THE DIGITAL AGE
This article analyses the potential use of computers in online learning in the digital age through two main dimensions: accessibility-flexibility and interactivity-innovation. Computer accessibility enables inclusive education to reach remote areas of Indonesia via offline download features, multi-device support, and multi-language personalisation, with an increase in student participation of up to 60% based on post-pandemic literature. Interactivity through AR/VR 3D overlays, gamification, AI chatbots, and virtual business simulations increases memory retention by 55%, critical thinking, and entrepreneurship skills by 60%, transforming passive learning into a dynamic student-centred ecosystem. Recommendations from this research include the need for national digital literacy teacher training, hybrid cloud infrastructure, and integration of the Merdeka Curriculum to realise Indonesia Emas 2045 through equitable quality education.
LEADERSHIP STYLES AND INNOVATION OUTCOMES: A META-ANALYTIC REVIEW ACROSS CULTURAL CONTEXTS
This study aims to comprehensively examine the relationship between leadership style and innovation outcomes through a meta-analytic approach based on a cross-cultural literature review. Organizational innovation is increasingly viewed as the result of a complex interaction between structural, individual, and leadership factors, particularly in a global environment characterized by diverse values, norms, and work practices. Through a systematic search of internationally reputable journal articles published over the past two decades, this study integrates empirical findings on the influence of various leadership styles, such as transformational, transactional, authentic, and participatory leadership, on various forms of innovation outcomes, including product innovation, process innovation, and employee innovative behavior. The results indicate that leadership styles oriented toward empowerment, vision, and psychological support tend to have a stronger and more consistent influence on innovation outcomes across cultural contexts, although the strength of the relationship varies depending on the dominant cultural values. These findings emphasize the importance of cultural sensitivity in applying leadership styles to foster innovation and provide a theoretical contribution to the development of cross-cultural leadership literature. Practically, the results of this study can serve as a reference for multinational organizations in designing adaptive and contextual leadership strategies to improve innovation performance.
TAX SOCIALIZATION, SERVICE QUALITY AND TAXPAYER LOYALTY: PUBLIC TRUST AS A MEDIATING VARIABLE IN TANGGAMUS REGENCY, LAMPUNG
Tax compliance and taxpayer payment loyalty are essential for the sustainability of taxation systems and are closely shaped by the quality of interactions between tax authorities and taxpayers. This study examines the influence of service quality and tax socialization on taxpayer payment loyalty, with public trust serving as a mediating variable. Employing a quantitative explanatory research design, data were gathere through structured questionnaires distributed to taxpayers in Tanggamus Regency, Lampung Province. The data were analysis using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with bootstrapping techniques to assess both direct and indirect relationships among the research variables. The findings indicate that Service Quality has a positive and significant effect on Kepercayaan publik and Taxpayer Payment Loyalty. Furthermore, Kepercayaan publik significantly mediates the relationship between Service Quality and Taxpayer Payment Loyalty, highlighting the pivotal role of trust as a key mechanism in fostering sustainable tax compliance. In contrast, Tax Socialization demonstrates a significant direct effect on Taxpayer Payment Loyalty but does not have a significant effect on Public Trust, nor does it produce a mediating effect through trust. These results suggest that tax socialization activities that are predominantly technical and one-way are insufficient to build taxpayer trust. Overall, this study underscores the importance of consistently improving service quality and strengthening institutional trust as primary strategies to enhance taxpayer loyalty. The findings contribute to the literature on public administration, tax compliance behavior, and institutional trust within the context of public finance.
DYNAMIC VISUAL IDENTITY DESIGN FRAMEWORK FOR LOCAL MSME BASED ON BRAND VALUE AND BRAND ACTIVATION STEPS
The rapid development of urban lifestyles in major cities in Indonesia has encouraged the emergence of various Micro, Small, and Medium Enterprises (MSMEs) from novice business players. This has led to many MSMEs experiencing differentiation challenges with competitors in the market. One of the challenges faced is the implementation of branding, including visual identity, which is not yet optimal, so that the brand value that is intended to be conveyed is not properly communicated to the audience. This study aims to develop a framework for designing a visual identity system for MSMEs that is dynamic and based on the brand value they wish to convey. This framework is developed based on academic and practical perspectives, with a synthesis of the results of a study of dynamic visual identity theory, observations of the workflow of practical branding designers, and categorization based on brand activation steps.
CHALLENGES OF ENGLISH TEACHERS AND STUDENTS IN IMPLEMENTING THE MERDEKA CURRICULUM
This study investigates the challenges faced by English teachers and students in implementing the Merdeka Curriculum at SMA 2 Wonosari. Using a qualitative case study approach, data were collected through interviews, classroom observations, and document analysis. The findings indicate that teachers experience difficulties in lesson planning, classroom implementation, and assessment, particularly related to time management, student diversity, and limited facilities. Students also face challenges in adapting to student-centered learning and technology-based instruction. These findings suggest the need for continuous teacher training and institutional support to ensure effective curriculum implementation.
IMPACT OF MIXED SERVICE MARKETING PERFORMANCE AND CUSTOMER RELATIONSHIP MANAGEMENT ON PATIENT LOYALTY CASE STUDY: PRIVATE HOSPITAL, BANDUNG
Hospitals must deliver safe, timely, high-quality care while staying efficient and financially sustainable. Because healthcare is a credence service, patients often judge value from what they directly experience—communication, reliability of the service flow, waiting time, and facilities—rather than from technical outcomes. This study examined whether a hospital-adapted 9P service marketing mix and Customer Relationship Management (CRM) are associated with loyalty among corporate clients of a private women-and-children hospital in Bandung that showed declining utilisation and fewer corporate partners over one year. Using an explanatory cross-sectional design, data were collected from 125 employee-patients across 25 partner companies through five-point Likert questionnaires; scores were transformed using the Method of Successive Intervals (MSI) and analysed with descriptive statistics, Pearson correlations, and path analysis (). The 9P mix was rated fair-to-good (mean 3.39/5), strongest in staff appearance, professionalism, and core services, but weaker in promotion, price perceptions, punctuality/process reliability, and access cues. CRM was moderate-to-low (mean 2.85), with strong interpersonal communication but limited correspondence and rewards/privileges. Loyalty was moderate (mean 3.07): intention to return, cross-service use, and willingness to recommend were relatively strong, yet revisit frequency and feedback to management remained lower, indicating an intention–behaviour gap. In the path model, 9P significantly predicted loyalty (), whereas CRM did not (); together they explained 29.1% of loyalty variance (). The main implication is to improve point-of-care reliability first, then systematise CRM through scheduled follow-up, documented service recovery, and practical corporate benefits.
AGRIBUSINESS DEVELOPMENT STRATEGY BASED ON REGIONAL SUPERIOR COMMODITIES
Developing agribusiness based on regionally superior commodities is a crucial strategy for driving regional economic growth, improving farmer welfare, and strengthening national food security. Each region has distinct natural resource, social, and economic characteristics, necessitating a specific agribusiness development approach based on local potential. This study aims to analyze agribusiness development strategies based on regionally superior commodities through a literature review. The study was conducted by examining various scientific sources, including journal articles, books, research reports, and policy documents relevant to agribusiness development, superior commodities, and regional development. The results indicate that an effective agribusiness development strategy relies on identifying superior commodities with comparative and competitive advantages, strengthening the agribusiness value chain from upstream to downstream, increasing human resource capacity, and providing sustainable policy and institutional support. Furthermore, the integration of technological innovation, market access, and collaboration among stakeholders are key factors in enhancing the competitiveness of agribusiness based on regionally superior commodities. This research is expected to serve as a conceptual reference for policy makers and agribusiness actors in designing adaptive, sustainable agribusiness development strategies that are oriented towards local superior potential.
ENVIRONMENTAL IDENTITY AS A PREDICTOR OF DIGITAL PRO-ENVIRONMENTAL BEHAVIOR: A STUDY OF DIGITAL CARBON FOOTPRINT AWARENESS AMONG GENERATION Z
The rapid development of digital technology has driven an increase in online activities that indirectly contribute to the digital carbon footprint, especially through the use of electronic devices, cloud-based services, and intensive data consumption. Generation Z as the demographic group most familiar with digital technology has a strategic role in encouraging pro-environmental behavior in the digital realm. This study aims to examine the role of environmental identity as a predictor of digital pro-environmental behavior, with a focus on digital carbon footprint awareness among Generation Z. The method used is a systematic literature review of scientific articles, academic books, and research reports relevant to the topics of environmental identity, digital pro-environmental behavior, and environmental awareness of Generation Z. The results of the study indicate that a strong environmental identity contributes significantly to increasing individual awareness and engagement in environmentally friendly digital behavior, such as managing digital energy consumption, selecting sustainable platforms, and reducing non-essential digital activities. In addition, the literature also confirms that personal values, social norms, and digital environmental literacy play a mediating role in the relationship between environmental identity and digital pro-environmental behavior. This research provides a conceptual contribution in broadening the understanding of pro-environmental behavior in the digital era and serves as a basis for developing educational strategies and policies oriented towards reducing the environmental impact of Generation Z's digital activities.
ECO-GUILT AS A PSYCHOLOGICAL PREDICTOR OF SUSTAINABLE CONSUMER BEHAVIOR: EVIDENCE FROM GENERATION Z
The increasing urgency of environmental degradation has intensified scholarly attention toward psychological factors that influence sustainable consumer behavior, particularly among Generation Z. This generation is widely recognized for its heightened environmental awareness, digital literacy, and sensitivity to social and ecological issues. One psychological construct that has gained prominence in this context is eco-guilt, defined as a feeling of moral discomfort arising from environmentally harmful consumption practices. This study aims to examine eco-guilt as a psychological predictor of sustainable consumer behavior among Generation Z through a systematic literature review. Using a qualitative literature review approach, this research synthesizes findings from peer-reviewed journal articles, books, and reputable conference proceedings published over the last decade. The analysis focuses on conceptual frameworks, empirical evidence, and theoretical models that explain the relationship between eco-guilt and pro-environmental consumption behaviors, such as green purchasing, waste reduction, and responsible product usage. The results of the review indicate that eco-guilt plays a significant role in motivating sustainable consumption by enhancing moral awareness, perceived personal responsibility, and behavioral intentions. Furthermore, the literature suggests that eco-guilt often interacts with other psychological variables, including environmental concern, social norms, and environmental identity, in shaping consumer decisions. This study contributes to the existing literature by providing a comprehensive synthesis of eco-guilt as an emotional driver of sustainability-oriented behavior among Generation Z and offers theoretical and practical implications for policymakers, educators, and marketers seeking to promote sustainable consumption patterns.
INTEGRATION OF SHARIA MAQASHID AND ISLAMIC WORK-LIFE BALANCE: SUSTAINABLE EMPLOYEE WELL-BEING FRAMEWORK IN SHARIA FINANCIAL INSTITUTIONS (SLR)
Sharia Financial Institutions (LKS) bear a dual responsibility: achieving financial performance while ensuring Sustainable Employee Welfare (SEWB) is aligned with the mission of maslahah. Contemporary Human Resource Management (SDI) practices often fail to integrate the spiritual dimension, which triggers problems such as burnout and turnover intention. This study aims to synthesize the SEWB strategic model in LKS through a Systematic Literature Review (SLR), in order to bridge the normative gap and operational implementation of SDI. The SLR method was carried out by analyzing the latest literature (2020–2025) on Maqashid Sharia, Islamic Work-Life Balance (I-WLB), and SEWB. The results of the synthesis formulate a causal model: a sustainable SEWB (falah) is achieved through integration. The Sharia Maqashid serves as a philosophical foundation and ethical compass, while the I-WLB acts as an operational strategic mechanism. Specifically, Hifz al-Nafs and Hifz al-Aql are operationalized through the I-WLB policy for the mental and spiritual protection of employees. This model implies the need for Islamic Financial Institutions to develop a Human Resources policy based on three main pillars: spiritual, personal, and social, which is ready to be empirically tested.
EVALUATION OF THE IMPLEMENTATION OF THE MIDDLE CLASS SUNDAY SCHOOL CURRICULUM WITH THE CIPP APPROACH AT THE GPSDI EFATA AMBON CONGREGATION
This study evaluates the implementation of the Middle Grade Sunday School Curriculum at GPSDI Jemaat Efata Ambon using the CIPP (Context, Input, Process, Product) approach. The evaluation was conducted using a mixed method, combining quantitative data from 32 students through questionnaires and qualitative data through in-depth interviews, observations, and documentation of teachers, administrators, parents, and students. The evaluation results indicate that the learning context and the suitability of the curriculum to the needs of children aged 9–11 years still need adjustments to be more relevant and participatory. Input aspects such as teaching materials, media, teacher competency, and infrastructure are in the inadequate category, thus limiting the effectiveness of the learning process which tends to be lecture-dominated and minimal interactivity. Product evaluation shows growth in faith, skills in leading prayer and praise, but mastery of memorized verses is not consistent. These findings emphasize the need for more adaptive curriculum improvements, teacher competency enhancement, utilization of learning media, and integration of formative evaluation to support the growth of faith, character, and students' skills on an ongoing basis. This study provides a practical contribution to the development of Sunday Schools in Pentecostal churches and strengthens the understanding of CIPP-based curriculum evaluation in Christian education.
SENTIMENT ANALYSIS OF THE TJ: TRANSJAKARTA APPLICATION USING THE INDOBERT MODEL
This research focuses on identifying user sentiment toward the TJ: Transjakarta application based on reviews available on the Google Play Store. A total of 3,431 user reviews were collected using web scraping techniques. The collected data were processed through several preprocessing stages, including text cleaning, normalization, tokenization, stopword removal, and stemming. Sentiment labels were initially assigned using a dictionary-based lexicon approach with the InSet lexicon, resulting in 1,991 positive and 1,440 negative reviews. The dataset was subsequently divided into training, validation, and testing subsets before fine-tuning the IndoBERT-base-p1 model. Experimental results show that the proposed model achieved an accuracy of 87.76%, with balanced precision and recall across both sentiment classes. Further analysis using word cloud visualization indicates that positive sentiment is mainly related to route accessibility and schedule information, while negative sentiment is dominated by technical issues and transaction-related problems. These results confirm the effectiveness of IndoBERT for Indonesian sentiment analysis and its potential use in evaluating the quality of public transportation applications