Tax compliance behavior among individual taxpayers has become an important topic globally, encompassing both economic and socio psychological aspects that influence individuals’ willingness to fulfill tax obligations. Despite growing interest, research on this issue remains scattered and varies across different contexts. This study aims to systematically examine and map global research trends concerning individual tax compliance behavior, identifying key determinants, theoretical frameworks, and empirical indicators used in the literature. A systematic literature review was conducted using data from the Scopus and Web of Science databases, focusing on peer-reviewed publications from 2013 to 2023. An initial set of 123 articles was identified, screened for methodological rigor and relevance, and refined to 28 studies. Bibliometric and citation data were analyzed using Publish or Perish software to identify emerging patterns and conceptual frameworks. The findings show that while the research volume on individual tax compliance remains limited, its thematic coverage is broad and includes multiple national perspectives. Two main theoretical paradigms dominate the field: economically oriented models, focusing on deterrence mechanisms such as audits, penalties, and compliance costs; and socio-psychological frameworks, emphasizing factors like religiosity, mental accounting, perceptions of fairness, and institutional trust. Indicators commonly measure taxpayers’ willingness and ability to comply accurately and punctually with filing obligations. This review contributes to a deeper understanding of the academic discourse on tax compliance behavior and highlights potential directions for future research, particularly in exploring cross-cultural perspectives and the implications of digital taxation systems.
Local wisdom-based ecopreneurship competency is an entrepreneurial concept that focuses on sustainability and environmental preservation. This provides health workers with the opportunity to utilize local natural resources efficiently and in an environmentally friendly manner, while still maintaining local social and cultural aspects. This study aims to examine the effectiveness of the e-learning method through Media Bidan Elok in improving the ecopreneurship competency of midwifery students in South Sulawesi. The study used a One Group Pre-Test and Post-Test design with 150 students from four regions, Gowa, Makassar, Parepare, and Palopo. The analysis results showed a significant increase in ecopreneurship competency after using local wisdom-based learning media, as seen from the increase in the average score from 58.4 on the pre-test to 82.6 on the post-test. In addition, the effectiveness of learning varied based on the length of the participants' work experience, with the highest N-Gain Score in the group with 0-5 years of work experience (0.72) and the lowest in the 15-20 year group (0.60). These findings indicate that e-learning media integrated with local wisdom values is effective in improving the competence of midwifery students. However, an adaptive approach is needed for groups with longer work experience. This study provides recommendations for further development of technology-based and local culture-based learning methods that can effectively improve ecopreneurship competencies among midwifery students.
Artificial Intelligence (AI) has emerged as a strategic enabler of digital transformation in the banking industry, improving operational efficiency, customer experience, and risk management. This study examines the extent of AI adoption in Indonesian commercial banks and analyzes how organizational characteristics influence implementation patterns. Using a descriptive and verificative research design, survey data were collected from 181 senior banking executives representing 30 commercial banks classified as KBMI II to KBMI IV. The data were analyzed using descriptive statistics and SmartPLS 4 to evaluate relationships between bank characteristics and AI integration. The findings indicate that 64.6% of banks have implemented AI, with adoption concentrated in digital operations (65.4%), customer analytics (51.6%), and risk management (23.9%). Larger banks, particularly KBMI IV institutions, exhibit significantly higher adoption intensity and implementation maturity than smaller banks. The structural model shows that organizational readiness, capital strength, and ownership structure positively influence AI integration, explaining a substantial proportion of variance in adoption levels. The study extends global research on AI in banking by providing empirical evidence from an emerging economy and demonstrates that AI adoption contributes to SDG 8 and SDG 9 by strengthening productivity, innovation, and financial resilience. The results suggest that banks should adopt differentiated implementation strategies based on their capital capacity, digital maturity, and strategic priorities.
The value of companies engaged in various fields is influenced by many factors, therefore this study aims to determine the influence of profitability, activities, solvency, liquidity, company size, business strategy and intellectual capital on the value of companies listed in the Non Consumer Cyclical, Consumer Cyclical, Property & Real Estate, Transportation & Logistics sectors and the Healthcare sector listed on the IDX for the 2017-2022 period. This research is an explanatory research with a quantitative approach. Sample selection using purposive sampling The results of this study are that profitability has a significant positive effect on the Non Consumer Cyclical and Consumer Cyclical sectors, but in the Transportation & Logistics sector it has a negative effect while in the other 2 sectors it has a negative effect on the other 2 sectors. Activity had a negative effect on the Consumer Cyclical and Property & Real Estate sectors, while other sectors had a negative impact. Solvency has a significant positive effect only on the Non Consumer Cyclical and Consumer Cyclical sectors, but in the Transportation & Logistics sector the effect is not significant, while in the Property and Real Estate and Healthcare sectors it has a negative effect. The value of the company is not affected by Liquidity in all industrial sectors. The company's growth had a positive and significant effect on the Property & Logistics sector and the Transportation & Logistics sector, but in the Non-Consumer Cyclical sector it had a negative effect and on the other 2 sectors it had a insignificant effect. Business strategy has a negative effect on the Non Consumer Cyclical and Healthcare sectors, while the other 3 sectors have a negative effect. Furthermore, intellectual capital has a significant positive effect only on the Non-Consumer Cyclical sector and the Transportation & Logistics Sector and has a significant positive effect on the other 3 sectors.
This study develops a technopreneurship-based physical education model that integrates traditional South Sumatran games to enhance elementary students’ physical fitness and critical thinking. Using a development research design with pretest-posttest, the model was implemented in selected schools through planning, implementation, and evaluation phases. Data were collected via observation, performance assessments, and questionnaires. The model includes structured stages: preparation, warm-up, core activities using circuit-based traditional games, and reflective closing sessions. It was validated by experts and tested in the field. Results show significant improvements in students’ physical fitness and critical thinking abilities, alongside high engagement and participation. This model promotes active, culturally grounded learning by revitalizing local heritage within physical education. It offers an effective and practical alternative to conventional methods, aligning with technopreneurship, edupreneurship, culturalpreneurship, and critical thinking preneurship. The model supports sustainable educational development by merging physical health, cultural preservation, and 21st-century skills.
In the context of higher education, particularly within teacher training institutions, there is a growing need for innovative instructional models that integrate scientific understanding with creative and entrepreneurial competencies. Writing short stories based on scientific principles provides a medium for students to merge analytical thinking with imaginative expression, fostering skills essential for the digital era. This study aims to design and assess a short story writing learning model grounded in scientific principles to foster university students’ creativity and digitalpreneurial thinking. The research was implemented across three higher education institutions in South Sumatra Sriwijaya University (UNSRI), PGRI University of Palembang (UPGRIP), and Tridinanti University of Palembang (UNANTI) using a Research and Development (R&D) methodology that included needs analysis, model design and validation, and effectiveness testing. The model was validated by experts, refined based on academic and practitioner feedback, and its effectiveness was evaluated through statistical analysis, including normality and homogeneity testing followed by a paired sample t-test. The findings demonstrated a significant improvement in students’ short story writing performance, confirming the model’s effectiveness in enhancing both creative and analytical writing abilities while supporting contextual and interdisciplinary learning. The study concludes that the scientific-based short story writing model not only strengthens students’ academic and creative competencies but also nurtures entrepreneurial mindsets relevant to the digital era.
This study examines the effectiveness of a Theme-Based Learning Model within an edupreneurship framework to improve students’ reading achievement and learning independence. A mixed-method triangulation design was applied, combining quantitative data from pre- and post-tests and questionnaires with qualitative insights from student interviews. The participants were third-semester English education students categorized into four VARK learning styles: visual, auditory, reading/writing, and kinesthetic. Results indicate that all learning style groups experienced an improvement in reading achievement after the implementation of theme-based learning. Auditory and visual learners showed the most significant progress, while kinesthetic learners demonstrated moderate improvement. Questionnaire and interview findings further reveal that the model promotes learning independence, with visual learners exhibiting the highest level of autonomous learning behaviors. The integration of thematic content made learning more engaging and contextual, allowing students to connect reading activities with real-world scenarios, fostering critical thinking and creativity two essential competencies in edupreneurship. The study concludes that the Theme-Based Learning Model serves as an effective instructional approach that simultaneously enhances academic performance and cultivates independent learning. These findings provide valuable insights for educators and curriculum designers in integrating reading instruction with entrepreneurial oriented learning practices. The model is recommended for broader implementation across courses or institutions, as it aligns with 21st-century education goals by supporting student-centered learning, innovation, and lifelong learning.
Entrepreneurship contributes to the country's economy, but the low number of entrepreneurs in Indonesia indicates the need for research on the entrepreneurial intentions of business actors. The purpose of this study examines the interaction of entrepreneurial mindset and self-efficacy with entrepreneurial intention in the context of business actors in Indonesia. Data collection was conducted by distributing questionnaires to 129 respondents, which were then further processed. carry on using SEM-Second Order. Research results show that Entrepreneurial mindset plays a significant role in shaping the self-efficacy and entrepreneurial intention of MSMEs in Indonesia. Another interesting finding in this study is that self-efficacy does not play a significant role in influencing entrepreneurial intention. This expected can contribute to knowledge that explains that in the context of MSMEs in Indonesia, the entrepreneurial intentions of MSME actors can improved with change the entrepreneurial mindset.
This paper empirically explores the relationship between the characteristics of the business and the characteristics of the entrepreneur and the growth of the business in Small and Medium Enterprises (SMEs), with behavior-based financial technology innovation as the mediator. The theories of financial technology, the Resource Based View, and the Theory of Planned Behavior are incorporated uniquely with the theory of Behavior-Based Financial Technology Innovation for SMEs, and the significance of behavioral innovation in the development of the SMEs is shown to be substantial. A quantitative approach is used to design the research, and the Structural Equation Model is used to analyze the data with the assistance of the WarpPLS software. A total of 595 SMEs operating in the province of North Sumatra are taken as the sample, and the survey results are collected from the owners. A total of thirteen hypotheses are formed and validated to detect the direct and indirect relationship between the characteristics of the business, namely size and years, the characteristics of the entrepreneur, namely education and experience, the innovation variable, and the SMEs' growth. The results show that the ages of the firm, education, and the experience of the entrepreneur have a significant effect on the growth of the SMEs. Additionally, the variable also proves to be positively significant to the overall effect. Finally, the variable acted as the mediating agent between the size of the firm, the ages of the firm, and the experience of the entrepreneur and the overall effect, and as the non-mediating agent between the education level and the overall effect. The findings have significant implication to the use of behavioral financial technology as the SBPs' strategy to ensure behavioral and sustainable growth.
This paper aims to investigate the relationships among ESG disclosure score and profitability. The sample consist of sustainable companies in Indonesia, based on the Sustainalytics and Bloomberg databases. Panel regression analysis was employed to test the study hypotheses. The results indicate that ESG disclosure has a negative effect on firm profitability. Specifically, environmental and governance disclosures are negatively associated with profitability. Moreover, both the combined ESG score and the Squared ESG variable exhibit a negative effect on profitability. Net sales show a positive effect on profitability across all models. In contrast, the COVID-19 period was found to reduce firm profitability. This study is limited by the number of samples due to data availability, yet it provides implications for stakeholders by offering insights into how ESG disclosure influences profitability in the long term, particularly in the context of sustainability practices within developing countries. The findings also have significant implications for policymakers, firms, and investors, as these findings offer guidance on managing ESG disclosure to support financial performance while mitigating greenwashing effects. Finally, this study raises a critical question about whether ESG compliance and standards will remain instruments for capital market stakeholders or evolve into a transformative paradigm that reshapes stakeholder behaviour. This research contributes to the growing body of literature exploring the relationship between ESG disclosure and profitability by employing a self-developed index from annual report content analysis, thus providing a localized perspective on sustainability performance. Furthermore, it complements the literature on the non-linear relationship between sustainability and profitability.
This study examines the application of a green business model based on circular economy principles to water hyacinth craft micro, small, and medium enterprises (MSMEs) in Central Java, Indonesia. Environmental concerns continue to rise and the traditional craft industry has the potential for sustainable transformation. However, empirical studies on the influence of green business models on the competitiveness of MSMEs in the context of developing countries are still limited. The researchers used Smart Partial Least Squares Structural Equation Model 4.0 (Smart-PLS 4.0) to analyse data from 148 water hyacinth craft MSMEs in Demak, Semarang, and Sukoharjo Regencies. The results show that green business models significantly enhance the sustainable competitiveness of MSMEs through three key mediators: green entrepreneurial orientation, environmentally friendly collaboration, and green innovation. Green innovation is the most crucial mediator linking sustainability orientation to competitive advantage. In contrast, government policy support does not significantly moderate this relationship, indicating a gap between policy instruments and the reality of MSMEs. These findings enrich the theory of sustainable business models by demonstrating the circular economy mechanisms of resource-constrained MSMEs. Practically, this study provides insights for MSME practitioners and policymakers in developing countries to integrate environmental sustainability and business viability.
This study examines the financial dynamics of village governance in Aceh Province, particularly focusing on how different income sources influence village expenditure and the role of institutional factors in this relationship. The main aim of this research is to analyze the influence of village original income and transfer income on village spending with institutions as a moderating variable in Aceh Province. The data used in this research is secondary data in the form of quantitative data which includes the realization of village original income, the realization of village and institutional expenditure which is proxied as a regional competitiveness index, while transfer income consists of the realization of village funds, the realization of revenue sharing for district/city taxes and levies, the realization of village fund allocations, the realization of provincial financial assistance, and the realization of district/city financial assistance. The data in this research was obtained through the Central Statistics Agency and the National Research and Innovation Agency. The research results show that first, the flypaper effect has an impact on village spending with an increase in transfer income that is higher than the increase in original village income; second, institutions have a negative and significant effect on the relationship between transfer income and village expenditure. This means that institutions with good governance can be more effective in reducing income transfers for village spending. By reducing transfer income, institutions will try to optimize the village's original income based on the potential of the village area developed through BUMDes, so that it will have an impact on increasing village spending.
This study examines the impact of customer centered design and competitive strategy on the business performance of Micro, Small, and Medium enterprises (MSMEs) in the technology and manufacturing sectors, with a focus on Bekasi Regency, Indonesia. Through a mixed methods approach, the research integrates strategic absorptive capacity and competitive intelligence as mediators to explore how these factors influence business performance. The results indicate that customer experience management significantly enhances strategic absorptive capacity, which, in turn, positively impacts competitive intelligence and business performance. However, product development capability was found to have no direct effect on strategic absorptive capacity. The findings highlight the importance of developing strategic absorptive capacity to effectively utilize customer insights and market trends, thereby improving business competitiveness. The study provides valuable insights for MSMEs owners and managers, especially in rapidly developing regions, offering practical recommendations for building capabilities that foster sustainable growth and market adaptability. These findings contribute to the theoretical understanding of innovation management and competitive strategy in MSMEs.
Maritime safety remains a critical challenge in complex shipping environments, where human error continues to dominate accident causation despite technological advancements. This study aims to evaluate maritime safety system performance in Indonesia through a digital innovation and technology-driven perspective by introducing Adaptive Safety Intelligence (ASI) as an integrative framework linking safety leadership, competency-based training, seafarer well-being, and empowerment. A mixed-methods design combining Structural Equation Modeling (SEM) with qualitative insights was used, involving data from 508 Indonesian seafarers and 30 stakeholders from shipping companies, regulators, and maritime management. The model shows strong validity and reliability, with R² values of 0.878 for ASI, 0.663 for seafarer autonomy and empowerment, and 0.676 for safety performance. The findings empirically confirm ASI as a central mediating construct that translates leadership, training, and well-being into improved empowerment and safety outcomes. This study concludes that maritime safety should be seen as an adaptive, human-centered, and digitally enabled system, emphasizing leadership-driven safety culture, well-being interventions, and integrated maritime systems for strengthening safety governance in Indonesia.
This paper investigates the relationship between critical thinking skills and attitudes toward artificial intelligence among postgraduate management students in southern India. Data were collected through an online survey from 325 postgraduate management students from various business schools in southern India. An empirical research design was used to identify four dimensions through exploratory factor analysis, Confidence in Critical Thinking, Valuing Critical Thinking, Misconceptions of Critical Thinking, and Attitudes Toward AI. These dimensions have guided the K-means clustering, grouping students into three distinct clusters, Critical Thinkers & AI Optimists, Developing Thinkers & AI Moderates, and Novice Thinkers & AI Skeptics. The findings reveal notable gender differences across the clusters and distinct demographic patterns that are valuable for tailoring education strategies. Overall, the results emphasize the important role of both critical thinking and AI literacy in preparing management students for success in the digital business era. This study will contribute to the theoretical understanding of these dynamics while providing practical recommendations for better curriculum design in management education that equips students with cognitive and technological skills required to navigate complex, technology-driven business environments.
This study focuses on the development of creative writing enrichment books that incorporate 21st-century competencies within journalism courses, aligning with the principles of edupreneurship and creativepreneurship. The enrichment books are designed to enhance students' creative writing abilities while equipping them with critical skills such as problem-solving, creativity, communication, and digital literacy key competencies required in the modern media landscape. Employing a Research and Development (R&D) approach, the study implemented the enrichment books across multiple universities. Initial assessments (pre-tests) indicated that students’ creative writing proficiency was at a "Fair" level, with an average score of 46%. However, after utilizing the enrichment books, post test results showed a significant improvement, with an average score rising to 91%, classified as "Very Good". These findings highlight the effectiveness of integrating creative writing enrichment books with 21st-century competencies in enhancing students' writing skills. Additionally, the study underscores the crucial role of technology and innovative learning approaches in preparing students for the evolving demands of the media and creative industries. The study's findings provide insights into how educational tools, such as enrichment books, can be pivotal in improving students' writing skills while also supporting the development of competencies that are essential for success in the modern workforce. This research is relevant for educators, curriculum developers, and policymakers looking to enhance the quality of journalism education by integrating creative and entrepreneurial skills into academic programs.
The rapid advancement of digital technology in this era of disruption compels educational institutions to continuously adapt and innovate. Such transformations necessitate adjustments in the delivery and performance of educational services, highlighting the importance of identifying key factors that influence service effectiveness. This study investigates the impact of customer orientation and digital marketing practices on the performance of educational services within the context of technological disruption. A quantitative approach was employed, with data collected through structured questionnaires. The population comprised formal primary and secondary educational institutions, from which 109 respondents were randomly selected. The collected data were analyzed using path analysis supported by SPSS software. The findings reveal that both customer orientation and digital marketing adoption significantly and positively affect the performance of educational services. The application of well-designed digital marketing strategies, along with efforts to address customer needs and expectations, contributes to higher levels of customer satisfaction and enhances institutional reputation. Consequently, these factors lead to improved service performance. The study concludes that educational institutions must embrace a more customer-oriented perspective and optimize the use of digital technologies to maintain relevance and competitiveness in an increasingly dynamic environment.
This study provides a global synthesis of pedagogical innovations and research developments in mathematical literacy from 2022 to 2026, uniquely emphasizing an edupreneurial perspective that integrates entrepreneurial creativity into mathematics education through innovative teaching and learning practices. The analysis utilizes the Scopus, ERIC, and Google Scholar databases to identify global trends and research gaps. Employing the Systematic Literature Review (SLR) method based on the PRISMA (Preferred Reporting Items for Systematic Reviews and Meta-Analyses) framework, a total of 564 articles were initially identified, with selected studies analyzed to address predefined research questions. The review highlights that research on mathematical literacy is predominantly characterized by qualitative and quantitative approaches, with junior high school students as the most frequent subjects and research settings. A growing trend in edupreneurial pedagogical practices is evident through the integration of contextual problem-solving strategies, ethnomathematical perspectives, and technology-enhanced learning models. Recommendations for future research and policy include strengthening teacher conceptual understanding of mathematical literacy, developing contextually rich assessment models, advancing technology-integrated instruction, and expanding research toward psychological factors influencing mathematical literacy. Moreover, the study underscores the need for increased research at the vocational education level and calls for education policymakers to design and implement professional development programs aimed at enhancing teachers’ and students’ competencies in mathematical literacy through innovative, entrepreneurial-based learning approaches.
In the digital era, the integration of technology in learning has become essential, particularly in entrepreneurship education, which must adapt to rapid technological developments. This study aims to develop a technopreneurship-based e-module to strengthen entrepreneurial learning in line with digital transformation. Using the ADDIE development model (Analysis, Design, Development, Implementation, and Evaluation), the analysis phase included literature review and field observations to identify learning challenges and competency needs. The design phase involved formulating learning objectives, selecting relevant content, and defining instructional strategies aligned with technopreneurship principles. During the development phase, information and communication technology features such as multimedia, interactive content, animations, and instructional videos were incorporated to enhance student engagement. Implementation was conducted through classroom trials in entrepreneurship courses, followed by evaluation using tests and student questionnaires. The results show that the e-module effectively improves students’ understanding of entrepreneurial concepts, problem-solving abilities, and technology-oriented entrepreneurial attitudes. Additionally, students reported higher motivation and engagement due to the interactive and modern learning format. This research demonstrates that integrating digital competencies into entrepreneurship education can provide more innovative and relevant learning experiences. The developed e-module offers a practical reference for educators and curriculum developers seeking to enrich instructional strategies, promote student-centered learning, and support the development of digital-based entrepreneurial skills. Overall, this study confirms that technopreneurship e-modules can effectively bridge the gap between theoretical concepts and practical skills, enhancing both learning outcomes and students’ readiness for technology-driven entrepreneurial ventures.
In today’s rapidly changing world, characterized by technological disruption and socio-political complexity, traditional leadership models often prove insufficient. Adaptive leadership provides a flexible approach that enables people to address adaptive challenges through learning, resilience, and systemic change. Despite growing scholarly interest, research on adaptive leadership remains fragmented and lacks strong empirical support. Systematic Literature Review (SLR) and bibliometric analysis of 126 peer-reviewed articles published between 2010 and May 2025 from the Scopus database were employed to address these gaps. Findings reveal a significant rise in publications after 2020, largely influenced by the Covid-19 pandemic and accelerated organizational transformation. Using VOSviewer, the bibliometric analysis identifies influential authors such as R.A. Anderson and D.E. Bailey, leading institutions including Duke University and the University of North Carolina, and prominent publication outlets like California Management Review. Thematic mapping shows a shift from crisis leadership and healthcare to digital agility, emotional intelligence, and psychosocial resilience. This study strengthens the theoretical foundation of adaptive leadership by synthesizing its core competencies, including system diagnosis, distress regulation, and inclusive problem-solving, and demonstrates its practical relevance across sectors. In doing so, it supports global development goals, including SDGs 3 (Good Health and Well-being), SDGs 4 (Quality Education), SDGs 8 (Decent Work and Economic Growth), SDGs 9 (Industry, Innovation, and Infrastructure), and SDGs 16 (Peace, Justice, and Strong Institutions), positioning adaptive leadership as a key driver of sustainable organizational and societal transformation.
