CALL FOR PAPER - INTERNATIONAL CONFERENCE SINERGY 2026 Scholars International Conference on Research and Global Youth Theme: Multiparadigm Innovation for Economic, Social, and Cultural Transformation KEYNOTE SPEAKERS: Eni Minarni, S.E., Ak., M.Ak. - Indonesia Dr. Alan Robert White - Thailand Dr. Illisriyani Ismail - Malaysia Dewi Wardah M.R., M.Pd - Australia Saturday, 7 February 2026 (Online Conference) CONTACT PERSON: Fara - 085187206090 REGISTRATION LINK: https://bit.ly/RegistrationSinergy PAPER TEMPLATE: https://bit.ly/SINERGYTemplate
Faculty of Economic Universitas Tulungagung
THE ROLE AND RESPONSIBILITY OF PLACEMENT AGENCIES IN ENSURING THE HEALTH AND SAFETY OF PROSPECTIVE INDONESIAN MIGRANT WORKERS: A CASE STUDY IN SRAGEN REGENCY
Migrant workers from Sragen Regency are at a relatively high level of vulnerability to various health problems, whether physical, mental or reproductive, and face a range of risks related to occupational safety. These risks include workplace accidents, acts of violence, exploitative practices, and limited access to health services in the destination country. This vulnerability often arises during the pre-placement stage, particularly if placement agencies fail to conduct adequate health checks, provide sufficient orientation, and disseminate adequate information. The normative legal approach provides a framework for researchers to examine applicable legal provisions, including Law No. 18 of 2017 concerning the Protection of Indonesian Migrant Workers and its implementing regulations governing the responsibilities and obligations of placement agencies. The results of the study show that the responsibilities of placement agencies in ensuring the health and safety of prospective Indonesian Migrant Workers in Sragen Regency are clearly regulated in Law Number 18 of 2017. However, at the implementation level, the fulfilment of these responsibilities has not been fully optimal, as there are still placement agencies that only fulfil their administrative obligations without comprehensive supervision of the quality of health and safety checks. This study also identified a number of obstacles faced by placement agencies in carrying out these responsibilities, including limited coordination with health care facilities, low levels of understanding among some prospective Indonesian migrant workers regarding the importance of health and safety aspects, and the pressure of placement targets, which resulted in limited time available for briefing activities.
THE EFFECT OF GREEN MARKETING AND GREEN PRODUCTS ON THE BODY SHOP CONSUMERS' PURCHASE INTENTION
This study examines the influence of green marketing and green products on purchase intention among The Body Shop consumers. In the context of increasing environmental awareness, companies are increasingly adopting sustainable business practices. The Body Shop, as one of the pioneers in implementing green business strategies, serves as an interesting case study to analyze how green marketing initiatives and environmentally friendly products affect consumer purchase decisions. This research employs a quantitative approach with survey methods involving 150 respondents who are The Body Shop customers in Indonesia. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that both green marketing (β = 0.412, p < 0.01) and green product (β = 0.386, p < 0.01) have significant positive effects on purchase intention. Green marketing shows a slightly stronger influence compared to green products. The coefficient of determination (R²) of 0.634 indicates that 63.4% of the variation in purchase intention can be explained by green marketing and green product, while the remaining 36.6% is influenced by other factors not examined in this study. These findings provide important implications for companies in developing effective green marketing strategies and improving environmentally friendly product attributes to enhance consumer purchase intention.
THE IMPACT OF BRAND REPUTATION AND NEGATIVE EWOM ON CONSUMER PURCHASE DECISIONS TOWARD BOYCOTTED PRODUCTS
This study examines the influence of brand reputation and negative electronic word-of-mouth (eWOM) on consumer purchase decisions toward consumer products. Using a quantitative approach with survey data from 250 respondents, this research employs multiple regression analysis to test the hypothesis. The findings reveal that brand reputation has a significant positive effect on purchase decisions (β = 0.412, p < 0.001), while negative eWOM demonstrates a significant negative impact (β = -0.358, p < 0.001). The interaction between both variables shows that strong brand reputation can partially moderate the negative effects of eWOM. The results indicate that 47.3% of the variance in purchase decisions can be explained by these two factors. This study contributes to consumer behavior literature by demonstrating how brand equity and digital communication dynamics interact in controversial market contexts. Managerial implications suggest that companies facing Boycott movements should prioritize maintaining brand reputation while actively managing negative online narratives.
THE ROLE OF FATHER INVOLVEMENT IN FEMALE STUDENTS’ ACADEMIC ACHIEVEMENT
Father involvement in female students’ academic achievement is a crucial issue in educational psychology and family development. This study aims to systematically examine the role of father involvement in supporting female students’ academic achievement through a library research approach. The research method involved reviewing and synthesizing various scholarly sources, including academic textbooks, nationally and internationally reputable journal articles, and relevant meta-analyses addressing father involvement and academic achievement. Data were analyzed using content analysis to identify relational patterns, psychological mechanisms, and theoretical frameworks underlying the influence of father involvement on female students’ academic achievement.The findings indicate that father involvement demonstrates a consistent and positive relationship with female students’ academic achievement. Such involvement contributes directly through learning support and academic expectations, and indirectly through enhanced learning motivation, academic self-confidence, self-regulation, and academic resilience. In addition, cultural context influences the form and intensity of father involvement, particularly in Indonesia. This study concludes that father involvement is a protective and strategic factor in promoting female students’ academic success. These findings are expected to serve as a foundation for the development of family-based educational programs and policies that encourage fathers’ active roles in girls’ education.
MAPPING THE NEXUS BETWEEN ENTREPRENEURSHIP AND LEGAL FRAMEWORKS: A BIBLIOMETRIC ANALYSIS OF GLOBAL RESEARCH TRENDS (2016–2025)
This phenomenon indicates that entrepreneurship can no longer be understood merely as an individual economic activity but rather as a practice embedded in diverse legal and institutional configurations across countries. This research uses a quantitative approach thru through bibliometric analysis with the bibliographic coupling method, utilizing VOSviewer software to map the intellectual connections between documents, authors, journal sources, organizations, and countries based on the similarity of references used. The analysis results indicate that the structure of the literature is dominated by an institutional approach that positions law as a factor that simultaneously limits and facilitates entrepreneurship, with certain works serving as key conceptual nodes in the global research network. Furthermore, the findings reveal a concentration of knowledge production in certain countries and institutions, particularly in Western Europe and North America, reflecting geographical disparities in the development of entrepreneurship theory and policy. The analysis of journal sources also shows epistemic fragmentation between entrepreneurship studies and law, where interdisciplinary integration is still relatively limited. Overall, the results of this study affirm that the relationship between entrepreneurship and the legal framework forms a field of study that is institutional, contextual, and dynamic and opens up space for future research development that is more critical, polycentric, and interdisciplinary in responding to global economic and regulatory changes.
CONCEPTUALIZING WORKPLACE WELL-BEING AS A MODERN MANAGEMENT APPROACH TO ENHANCING EMPLOYEE PRODUCTIVITY
Workplace well-being has emerged as a critical issue in modern management as organizations increasingly face challenges related to employee stress, burnout, and declining productivity. Traditional management approaches that emphasize control and performance measurement are no longer sufficient to address the complex demands of contemporary work environments. This study aims to conceptualize workplace well-being as a modern management approach that contributes to enhancing employee productivity. Rather than employing empirical testing, this research adopts a conceptual research design based on an extensive review and synthesis of relevant literature in the fields of management, organizational behavior, and human resource management. The paper systematically examines existing theoretical perspectives on workplace well-being, including psychological, physical, and social dimensions, and integrates them with productivity-related concepts. Based on this synthesis, a conceptual framework is proposed to illustrate the mechanisms through which workplace well-being may influence employee productivity, such as increased job satisfaction, motivation, engagement, and organizational commitment. The proposed model highlights workplace well-being as a strategic managerial tool rather than merely an employee welfare initiative. This conceptual study contributes to the management literature by offering a structured understanding of workplace well-being within the context of modern management practices. It provides theoretical insights for scholars and practical implications for managers and policymakers in designing healthier and more productive work environments. Furthermore, the proposed framework may serve as a foundation for future empirical research aimed at testing and validating the relationships between workplace well-being and employee productivity across various organizational contexts.
I Gusti Ayu Ngurah Komang Wirah Krisnawati
REGULATING CREATIVITY: A BIBLIOMETRIC ANALYSIS OF LAW AND THE CREATIVE INDUSTRY (2016–2025)
This research departs from the phenomenon of the increasing role of the creative industry in the global economy, which has not yet been fully matched by the development of cohesive and integrated legal studies, thus creating the need to map the knowledge structure in the field of Creative Industry and Law. Using a bibliometric approach thru the bibliographic coupling method, this research analyzes 483 scientific documents published in the period 2021–2025, processed using VOSviewer and Bibliometrix tools to identify patterns of intellectual connections between documents, publication sources, authors, organizations, and countries. The analysis results show that the study of law and the creative industry is still developing fragmentarily, characterized by limited document interconnections and centered around a few key works, so the academic discourse has not yet been integrated into a well-established conceptual framework. At the level of sources and authors, the dominance of intellectual property law journals and the presence of certain academic actors as network nodes indicate that the discourse is still constructed from a protective-economic perspective, while the social, cultural, and ethical dimensions of creativity have not been articulated in a balanced manner. At the global level, inter-country networks exhibit an asymmetric transnational pattern, where certain countries function as conceptual reference centers, while others tend to reproduce established frameworks, potentially perpetuating epistemic imbalances in the development of creative industry law. These findings affirm that law in the context of the creative industry is still more reactive than formative, as it primarily serves as a regulatory instrument for established practices, rather than as a conceptual framework that shapes the direction of creativity transformation. Methodologically and theoretically, this research demonstrates that bibliometric analysis not only serves as a tool for mapping literature but also as a medium for critiquing the structure of knowledge production, while simultaneously opening up space for the development of a more dialogic and contextual interdisciplinary paradigm in building creative industry law in the knowledge-based economy era.
USING AI TOOLS FOR LEGAL PURPOSES AND DOCUMENT WRITING: PERCEPTIONS AND AWARENESS AMONG UNDERGRADUATE BUSINESS STUDENTS AT A THAI PUBLIC UNIVERSITY
This research examines the awareness of undergraduate business students regarding the use of Artificial Intelligence (AI) in writing legal business documents. As AI tools become increasingly prevalent in professional and academic environments, understanding student knowledge, usage patterns, and perceptions is essential for curriculum development and educational practice. This study employed a quantitative approach using a structured questionnaire administered to 45 undergraduate business students enrolled in an international program at a Thai public university. The survey assessed awareness levels, perceptions of AI capabilities and limitations, actual usage patterns, and educational preferences regarding AI-assisted legal writing. Results indicate that students demonstrate moderate to high awareness of AI tools in legal business writing (M=2.82-3.87), with strongest understanding of document types and tool differentiation. Participants showed critical awareness of AI limitations, strongly agreeing that AI reduces but does not eliminate the need for human legal expertise (M=4.16). However, actual usage patterns revealed a significant gap between awareness and application, with limited direct use of AI for drafting legal documents (M=2.33-2.80) but more frequent use for grammar and structural improvement (M=3.64). Students expressed strong support for integrating AI instruction into university curricula (M=3.33) and emphasized the need for training on ethical and responsible use (M=3.67). The findings reveal considerable variation in student knowledge levels and minimal pedagogical guidance from instructors. This study contributes to business education literature by addressing a significant gap in research on student engagement with AI tools for legal writing. The results support recommendations for structured curriculum development incorporating technical competencies, critical evaluation skills, and ethical frameworks. Educational institutions should develop explicit policies and instructional modules to prepare students for professional contexts where AI-assisted legal writing is increasingly common while maintaining academic integrity and professional standards.
DIGITAL TRANSFORMATION AND AUDITOR COMPETENCE IN REALIZED AUDIT EFFICIENCY
This digital transformation phenomenon presents a crucial new challenge: auditor competency readiness. No matter how sophisticated technology is, it is merely a tool whose effectiveness depends heavily on the person operating it. Today's auditors face pressure to possess new competency standards that go beyond basic accounting understanding. They require high levels of Computer Self-Efficacy—the confidence and technical ability to master complex audit software (Nugroho, 2025). Without adequate digital competency, technology use risks becoming an operational burden or leading to failure to detect fraud in increasingly sophisticated client information systems.Although numerous studies have been conducted on information technology and auditor performance, most are fragmentary and focused on empirical testing in specific areas. There is an urgent need for a comprehensive synthesis of research findings from recent years to understand how technology and human competency truly interact to create efficiency. Therefore, this study was conducted using the Systematic Literature Review (SLR) method. Through this systematic approach, researchers will examine the literature from 2020 to 2025 to map technological trends, identify factors influencing auditor competency success, and formulate a solid framework for public accounting firms (KAPs) facing the future of digital auditing. The research methods used are:Systematic Literature Review (SLR).The digital transformation of audit practice during the 2020-2025 period experienced rapid acceleration, starting with the migration to cloud computing for remote work needs, then progressing to the utilization of Artificial Intelligence (AI) and Big Data Analytics for comprehensive real-time data analysis. The adoption of these technologies has been shown to contribute positively to audit efficiency through the automation of manual tasks, increased risk detection accuracy across the entire data population, and the flexibility of remote audits. However, a literature synthesis confirms that maximum efficiency does not rely solely on technological sophistication but is highly dependent on auditor competency, including computer self-efficacy and data analysis skills. Therefore, continuous auditor competency development and the integration of technology-based curricula at the higher education level are needed to maximize the potential of technology in future audits.
INTERNATIONAL LEGAL PROTECTION OF CHILDREN AGAINST ONLINE SEXUAL EXPLOITATION IN THE DIGITAL ERA AND ENFORCEMENT IMPLICATIONS
The rapid expansion of digital technologies has significantly transformed the ways in which children interact, learn, and communicate. At the same time, digital environments have increasingly facilitated various forms of online child sexual exploitation, creating serious legal and human rights concerns at the international level. Online child sexual exploitation presents unique challenges due to its transnational nature, the anonymity of perpetrators, and the rapid dissemination of harmful digital content, including simulated or fictional material involving children.This article examines international legal protection for children against online sexual exploitation in the digital era, with particular attention to the implications for legal enforcement. Employing a normative legal research method, the study analyzes key international legal instruments, particularly the Convention on the Rights of the Child (CRC) and the Optional Protocol on the Sale of Children, Child Prostitution and Child Pornography (OPSC). The analysis focuses on how these instruments establish state obligations to prevent, prohibit, and respond to online sexual exploitation involving children, including content disseminated through digital platforms. The study finds that while the CRC and OPSC provide a comprehensive normative foundation for child protection, effective enforcement in digital spaces requires adaptive legal responses that address technological developments, cross-border jurisdictional issues, and platform-based dissemination of exploitative content. The article argues that strengthening international cooperation, enhancing state responsibility, and integrating preventive and enforcement-oriented measures are essential to ensuring meaningful protection of children from online sexual exploitation in the digital era.
IMPROVING PUBLIC UNDERSTANDING OF WATER RESOURCES IN TUK GEDAT THROUGH DIGITAL MAPS
Mount Merbabu National Park has a water source called Tuk Gedat that is used by the community of Pulihan Hamlet. The objectives of this study are 1) to describe the process of using digital maps and 2) to analyze the increase in community understanding of the Tuk Gedat water source after using digital maps. This research is quantitative, using an experimental method. The type of research is a true experimental design. The research design is a one-group pretest-posttest design. The sampling technique is non-probability sampling with a purposive sampling type, and the sample size is 20. The data collection techniques are observation, questionnaires, interviews, documentation, and pretest-posttest tests. Meanwhile, the data analysis techniques are descriptive and N-Gain tests. Research results 1) The usage process consists of a planning stage, which is to create a Digital Map media and validate the media expert with a score of 91 in the “very good” category, an implementation stage in the form of installing and socializing how to use digital maps, and an evaluation stage related to the advantages and disadvantages of the Digital Map media. 2) The increase in public understanding was measured using the N-Gain test with a score of 0.6593, indicating that public knowledge has increased and is classified as “Fairly Effective” in terms of effectiveness.
DEVELOPMENT OF A WEB-BASED TOURISM INFORMATION SYSTEM FOR KAMPOENG LAWAS MASPATI USING RAPID APPLICATION DEVELOPMENT METHOD
This study aims to develop a web-based tourism information system for Kampoeng Lawas Maspati to improve digital information management and support sustainable community-based tourism. Field observations and stakeholder interviews identified challenges, including limited digital documentation, unstructured content, and difficulties in information dissemination. To address these issues, the Rapid Application Development (RAD) methodology was employed, consisting of requirements planning, RAD design workshop, and implementation phases. Collaborative engagement with community members ensured the system aligned with user needs and reflected local cultural identity. Functional requirements were translated into system models, including use case and activity diagrams, database design, and interface prototypes. The implementation phase involved coding and black-box testing to validate system functionality. Test results confirmed that all features operated according to specifications. The developed system delivers comprehensive information on village profiles, historical sites, tourism activities, facilities, and tour packages, while providing administrators with content management capabilities. This solution enhances accessibility, promotes independent digital management by local stakeholders, and strengthens the capacity of the community in sustainable tourism promotion.
THE IMPACT OF DIGITAL ACCOUNTING APPLICATION USAGE ON FINANCIAL MANAGEMENT EFFICIENCY OF SMES IN THE DIGITAL ECONOMY ERA
The expansion of the digital economy has driven Small and Medium Enterprises (SMEs) to increasingly rely on information technology to support business operations, particularly in the area of accounting and financial management. Digital accounting applications have become an essential tool for SMEs in managing financial activities more efficiently, especially considering their limited resources and growing operational complexity. This study aims to analyze the effect of digital accounting application usage on the efficiency of financial management among SMEs in the digital economy era. This research applies a quantitative approach using a causal associative design. Data were collected through a structured questionnaire distributed to SME owners or managers who actively use digital accounting applications in managing their business finances. Digital accounting application usage is measured through indicators such as perceived ease of use, perceived usefulness, and frequency of use. Meanwhile, financial management efficiency is evaluated based on time efficiency, cost efficiency, and the accuracy and timeliness of financial information. Data analysis was conducted using simple linear regression to determine the relationship between the variables. The results are expected to demonstrate that the utilization of digital accounting applications positively influences the efficiency of SME financial management. These applications assist in accelerating transaction recording processes, minimizing administrative errors, improving the accuracy of financial reports, and reducing operational costs. In addition, the availability of timely and reliable financial information supports better managerial decision-making. This study contributes to the development of literature related to digital accounting and SME financial management by providing empirical evidence on the role of digital technology in improving financial efficiency. Practically, the findings are expected to encourage SME owners and relevant stakeholders to adopt digital accounting applications as a strategy to enhance business sustainability in the digital economy era.
ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) DISCLOSURE ON COMPANY VALUE: EMPIRICAL EVIDENCE ON JAKARTA ISLAMIC INDEX 30 COMPANIES
This research analyzes the impact of Environmental, Social, and Governance (ESG) disclosure on firm value within Sharia-compliant firms listed in the Jakarta Islamic Index 30 (JII30) over the 2023–2024 period. In response to the rising importance of sustainability considerations in investment decision-making, companies are increasingly required to provide more comprehensive non-financial disclosures as part of their accountability to stakeholders. Adopting a quantitative research approach, this study employs secondary data extracted from the annual and sustainability reports of 22 selected firms, resulting in 44 firm-year observations obtained through purposive sampling. Firm value is operationalized using the Price to Book Value (PBV) metric, while ESG disclosure levels are constructed based on indicators stipulated by the Global Reporting Initiative (GRI). The hypotheses are tested using multiple linear regression analysis after all classical assumption criteria are satisfied. The empirical results demonstrate that ESG disclosure, when evaluated collectively, has a statistically significant influence on firm value. Nevertheless, further analysis at the dimensional level reveals that environmental disclosure is negatively associated with firm value, whereas social and governance disclosures do not show significant effects. These findings indicate heterogeneous investor reactions to ESG information across different dimensions in the context of Islamic equity markets.
CLIMATE CRISIS AND THE WELL-BEING OF VULNERABLE GROUPS: A SOCIAL WORK PERSPECTIVE ON THE ELDERLY AND PERSONS WITH DISABILITIES
The climate crisis has become an existential threat that disproportionately impacts vulnerable groups, particularly the elderly and people with disabilities. This study examines how climate change affects the well-being of these two groups through a systematic literature review approach with a social work perspective. The purpose of this study is to identify the impact of the climate crisis on the elderly and people with disabilities, analyze the specific vulnerabilities they face, and develop social work intervention strategies responsive to climate change issues. The research method used a systematic literature review by analyzing 45 articles from the Scopus, Web of Science, PubMed, and Google Scholar databases for the period 2015-2024. Inclusion criteria included peer-reviewed publications discussing the climate crisis, vulnerable groups, and social interventions with clear methodologies. The results show that the elderly face a high risk of extreme heat waves, natural disasters, and social isolation due to climate change, with mortality rates 2-3 times higher than those of the productive age group. Disability disclosures experience systematic barriers in accessing evacuations, inaccessible emergency information, and exclusion from disaster mitigation planning. Intersectional vulnerability arises when these two identities intersect with factors such as gender, race, social class, and geographic location. Social work practice needs to integrate a climate justice perspective by developing inclusive early warning systems, disability-friendly shelters, resilience-based community empowerment programs, and transformative policy advocacy. The study's conclusions emphasize the need for an ecological and transformative social work paradigm, integrating pro-climate policy advocacy with micro-practices that consider the vulnerability of intersectional marginalized groups in the face of the intensifying climate crisis.
STRATEGIES FOR ENHANCING RESILIENCE TO REDUCE WORKPLACE LONELINESS
Workplace loneliness reflects a negative feeling that arises when social relationships at work fail to meet employees’ emotional needs, which affect both their mental and physical health. Workplace loneliness can hinder organizational development because it has a significant impact on employee well-being and performance. One factor that can reduce employees’ loneliness in the workplace is resilience. The higher the level of resilience an individual possesses, the lower the level of workplace loneliness they experience. Social support from coworkers and mindfulness can be considered as effective strategies for enhancing resilience as a means of addressing workplace loneliness. Social support functions as an external (environmental) factor that enhances resilience, whereas mindfulness serves as an internal (individual) factor. Enhancing the effectiveness of social support can be focused on interventions that emphasize support from coworkers. Moreover, the development of mindfulness-based interventions may consider integration with the concept of Geospatial Psychology to help identify environments that are conducive to mindfulness practice. Both social support-based and mindfulness-based interventions can be combined to enhance employee resilience in reducing workplace loneliness.
FAN-DRIVEN MARKETING COMMUNICATION: IMPLEMENTATION OF THE SOSTAC® MODEL IN PROMOTING SALMA SALSABIL’S SONG “BUNGA HATI” BY SALMINE FANBASE
In today’s digital landscape, fanbases play a crucial role in boosting their idols' popularity. This study examines the marketing communication strategies employed by the Salmine fan base to promote Salma Salsabil’s song “Bunga Hati” on social media, utilizing the SOSTAC model. Using a qualitative approach, data were gathered through observation, interviews, and documentation, then analyzed using the Miles and Huberman technique. The results indicate that the song’s promotional success was significantly influenced by the active participation of Salmine Creators and Salmastreams, two fanbase divisions responsible for content strategy and streaming optimization. The fanbase employed multiple strategies, such as creative content production, digital campaigns, and streaming optimization, to increase the song’s exposure. Moreover, capitalizing on social media trends, collaborating with key opinion leaders, and implementing digital word-of-mouth strategies played a key role in amplifying its reach. With a well-structured promotional system, “Bunga Hati” successfully climbed music charts and received prestigious awards. These findings highlight that fanbase-driven marketing on social media is a powerful and effective strategy within the digital music industry.
PROVINCIAL FINANCIAL PERFORMANCE UNDER FISCAL AUTONOMY : EVIDENCE FROM SULAWESI AND KALIMANTAN (2022-2024)
This study aims to analyze differences in the financial performance of provincial governments in Sulawesi and Kalimantan for the 2022–2024 period based on published data from Bank Indonesia. The study uses a quantitative approach with a comparative descriptive method through measuring the effectiveness ratio, fiscal decentralization ratio, and regional financial independence ratio. The data used are secondary data in the form of quarterly financial reports of provincial governments for the 2022–2024 fiscal years. The study population includes ten provinces, with eight provinces being selected as samples using a purposive sampling technique. The results show no significant differences in the effectiveness ratio, fiscal decentralization ratio, or financial independence ratio between provincial governments in Sulawesi and Kalimantan. All research hypotheses are accepted, indicating that the financial performance of provincial governments in both regions is relatively homogeneous within the national fiscal policy framework.
ASPECT-BASED SENTIMENT ANALYSIS OF SKINTIFIC BEAUTY PRODUCT REVIEWS USING A BERT MODEL
Product reviews are essential in e-commerce because they convey customer experiences and evaluate product quality. This is particularly crucial for cosmetics, as subpar quality might cause bodily harm. Customer interest in making a purchase is also increased by reviews. According to earlier studies, product reviews vary in several ways and contain different information, making it difficult for customers to rapidly evaluate them from multiple perspectives. This study employs a BERT model to perform aspect-based sentiment analysis of positive, neutral, and negative aspects in beauty product reviews on Skintific. In addition, the objective is to support customers in selecting the best products by providing more accurate sentiment classification across multiple parameters. To assess several characteristics of product reviews, such as benefits, quality, and price, a review of the circumstances surrounding the reviews was conducted. Overall, the results show that consumers of Skintific beauty products generally rated price, quality, and benefits positively; 64%, 76.1%, and 70.0% of evaluations, respectively, expressed this view. While there are a few unfavourable reviews across categories, positive reviews primarily highlight the product's appropriate and calming ingredients, efficient skin hydration and pore cleansing, and affordable prices with regular sales.
THE EFFECT OF GREEN BANKING DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND COMPANY SIZE ON COMPANY VALUE: AN EMPIRICAL STUDY OF ISLAMIC COMMERCIAL BANKS IN INDONESIA
This study was conducted to examine the relationship between disclosure of green banking practices, environmental performance, and company scale on company value in Islamic Commercial Banks in Indonesia. “Company value in this study is represented by the Price to Book Value (PBV) ratio. The approach used is quantitative with a causal associative research type. The study population includes all Islamic Commercial Banks listed on the Indonesia Stock Exchange. The sample was determined using a purposive sampling method on 11 banks during the observation period, resulting in 33 observational data sets. The data used are secondary data sourced from annual reports, sustainability reports, and official publications of the Financial Services Authority (OJK). Measurement of green banking disclosure and environmental performance is carried out using a disclosure index based on OJK provisions through a content analysis method, while company size is measured using the natural logarithm of total assets. Data processing and analysis in this study were carried out using multiple linear regression methods assisted by SPSS software. The results of the study indicate that green banking disclosure, environmental performance, and company size simultaneously influence company value. However, individual test results indicate that only environmental performance has a positive and significant effect on firm value, while green banking disclosure and firm size do not show a significant effect. This finding suggests that Islamic banking investors respond more to tangible environmental performance than simply green banking disclosure and firm asset size.
INFORMATION SYSTEM DEVELOPMENT FOR WEB-BASED URSKYND SKINCARE E-COMMERCE USING RAPID APPLICATION DEVELOPMENT METHOD
The rapid advancement of information technology has accelerated the adoption of digital solutions across various business sectors, particularly through web-based e-commerce systems. This study aims to design and develop a web-based e-commerce information system for URSKYND Skincare using the Rapid Application Development (RAD) method, which emphasizes rapid development cycles, iterative prototyping, and continuous user involvement to support dynamic business needs.The research methodology consists of requirements planning, RAD design workshop, and implementation stages. System requirements were identified through observation and stakeholder discussions, while system design was modeled using Unified Modeling Language (UML). The developed system implements core e-commerce features such as user authentication, product management, shopping cart, order processing, invoice generation, and customer ratings. The results show that the system effectively improves transaction efficiency, data management accuracy, and user experience, demonstrating that the RAD method is suitable and effective for developing web-based e-commerce systems for small and medium-sized enterprises, particularly in the skincare industry.
ENHANCING EFL STUDENTS’ SPEAKING COMPETENCE THROUGH BADAS-CLT: A CLASSROOM ACTION RESEARCH STUDY IN SECONDARY EDUCATION
Speaking competence is a crucial component of English as a Foreign Language (EFL) learning. However, many secondary school students face persistent difficulties in developing effective speaking skills due to psychological and instructional constraints. This study aimed to enhance students’ speaking competence through the implementation of BADAS-CLT, an instructional approach that integrates Asset-Based Differentiated Learning and Communicative Language Teaching. Employing Classroom Action Research based on Kemmis and McTaggart’s cyclical model, the study was conducted over three cycles involving 280 Grade XI students in Phase F at SMA Negeri 4 Pekalongan. Data were collected using both quantitative and qualitative methods, including speaking assessments, classroom observations, reflective field notes, and non-cognitive questionnaires that measured students’ attitudes toward speaking. The findings indicate significant improvements in both affective and cognitive aspects of speaking competence, as students demonstrated increased intrinsic motivation, greater confidence in expressing ideas, and reduced anxiety and fear of making mistakes, accompanied by measurable gains in speaking proficiency. The proportion of students categorized as requiring improvement decreased substantially by the end of the intervention, indicating the effectiveness of the instructional approach. Grounded in Communicative Language Teaching, the Affective Filter Hypothesis, Self-Determination Theory, and differentiated instruction, BADAS-CLT created a supportive and engaging learning environment that promoted meaningful oral interaction and active participation. The study concludes that BADAS-CLT offers a pedagogically sound and practical framework for enhancing speaking competence in large EFL secondary classrooms and provides valuable implications for language teachers seeking theoretically grounded and contextually responsive instructional strategies.
DETERMINANTS OF CORPORATE TAX AVOIDANCE: EVIDENCE FROM MINING COMPANIES LISTED ON THE INDONESIAN STOCK EXCHANGE FROM 2021 to 2024
This study explores the relationships between financial distress, transfer pricing, corporate social responsibility (CSR), and firm size in influencing tax avoidance among Indonesian mining companies listed on the Indonesia Stock Exchange 2021–2024. The sample includes 18 firms and 70 firm-year observations after removing outliers. Tax avoidance is measured using the cash effective tax rate (CETR), where a higher CETR indicating less avoidance. Results from multiple linear regression show that financial distress has a significant negative relationship with CETR, indicating that firms experiencing greater financial pressure are more likely to aggressively minimize cash tax payments. Transfer pricing is not significant, suggesting that the proxy may not fully capture cross-jurisdictional profit-shifting channels, especially under tighter documentation and enforcement. In contrast, CSR and firm size are positively and significantly associated with CETR, indicating higher cash-tax compliance consistent with legitimacy and political-cost arguments. Novelty: This study contributes by (i) focusing on the post-pandemic 2021–2024 mining context, (ii) employing CETR to capture cash-based tax compliance, and (iii) providing an enforcement-based explanation for the non-significance of transfer pricing in a unified model.
THE COMMODIFICATION OF ACADEMIC CREDENTIALS AND THE DEGRADATION OF INTEGRITY IN INDONESIAN HIGHER EDUCATION
This study aims to analyze the phenomenon of degree purchasing in the education system and its impact on the integrity and credibility of education. Additionally, it identifies the factors driving this practice using Derrida’s post-structuralism theory framework. The research employs the Systematic Literature Review (SLR) method to collect and synthesize findings from empirical studies related to academic degree purchasing, published between 2017 and 2024. Keywords used in the search include “degree purchasing,” “impact of degree purchasing,” “academic integrity,” “educational accreditation,” “fake degrees,” and “education quality.” The study selection process follows PRISMA guidelines to ensure transparency and reproducibility. Thematic analysis was conducted to identify trends, patterns, and gaps in the existing literature. The findings reveal that the practice of degree purchasing has significant negative impacts on the education system, including a decline in academic integrity, reinforcement of unjust power structures, and loss of public trust in educational institutions. The main factors driving this practice include social and economic pressures, regulatory weaknesses, supportive cultural norms, high demand for educational qualifications, and advances in information technology. Analysis using Derrida’s post- structuralism theory highlights how the dynamics of meaning and power structures interact in shaping this phenomenon, indicating that academic degrees have become status symbols that can be commodified and manipulated to meet social and economic needs.
WHO AM I AS A TEACHER? DEVELOPMENT AND VALIDATION OF AN INDONESIAN TEACHERS’ PROFESSIONAL IDENTITY SCALE
A teacher's professional identity not only reflects a teacher's understanding of his or her role, but also shapes the way teachers respond to job demands, make professional decisions, and maintain commitment to teaching practice. A strong professional identity contributes to the quality of learning and the sustainability of the teaching profession, while a weak identity can hinder teacher performance and well-being. This study aims to validate the Indonesian Teachers' Professional Identity Scale (ITPIS) in teachers in Indonesia. The instrument consists of 37 items. Data were collected through questionnaire filling and analyzed using the Rasch model to evaluate the reliability, item fit, as well as psychometric characteristics of the instrument. The results of the analysis showed good psychometric quality, with a Cronbach’s alpha of 0.91 and internal consistency and strong response stability. These findings confirm that ITPIS is a valid and reliable instrument to measure the professional identity of teachers in the context of Indonesian education.
PANEL DATA ANALYSIS OF FACTORS AFFECTING ECONOMIC GROWTH IN INDONESIA
Economic growth is widely regarded as a key indicator of a country’s overall development. This study investigates the factors influencing economic growth in Indonesia during the 2020–2024 period, where growth is proxied by Gross Regional Domestic Product (GRDP) at constant 2010 prices. The analysis employs panel data regression by incorporating several explanatory variables, including the open unemployment rate, poverty rate, Human Development Index, labor force participation rate, exports, investment, minimum wage, and population growth. Model selection was conducted using the Chow test and the Hausman test, both of which indicated that the Fixed Effect Model (FEM) is the most appropriate estimation method. The results of the partial (t-test) reveal that exports and the minimum wage have a statistically significant effect on economic growth, while the remaining variables do not show significant effects. The coefficient of determination (R²) reaches 59.87 percent, indicating that the independent variables collectively explain a substantial portion of the variation in economic growth. Furthermore, the adjusted R² value of 49.39 percent suggests that the model has a reasonably strong explanatory power. Overall, the findings emphasize the importance of strengthening export performance and implementing effective minimum wage policies to support economic growth in Indonesia.
ANALYSIS OF MARKETING MANAGEMENT IN PARENTS’ DECISION MAKING IN CHOOSING AN EDUCATIONAL INSTITUTION AT MTs NEGERI 2 MAGELANG
Marketing management in the field of education plays an important role in influencing parents’ decisionmaking when choosing educational institutions for their children. This study aims to analyze the role of marketing management in parents’ decision making processes in selecting MTs Negeri 2 Magelang as an educational institution. The analysis focuses on factors influencing parents’ decisions, including academic quality, religious and moral education, institutional image and reputation, educational facilities, and affordability. The study employs a descriptive qualitative approach, with data collected through observation, in depth interviews, and documentation. The findings indicate that the Head of the Madrasah implements an integrated service marketing mix strategy (7P), encompassing product, price, place, promotion, people, process, and physical evidence. This strategy is realized through the development of Islamic based educational services integrated with the national curriculum, the establishment of affordable educational costs supported by scholarship programs, communicative and transparent promotional activities, enhancement of human resource quality, systematic management of learning processes and administrative services, and the provision of adequate educational facilities and infrastructure. Parents’ decisions are influenced by academic quality, religious education and character formation, institutional image and reputation, availability of facilities, and cost affordability. Effective marketing management, supported by transparent communication and strong relationships with parents, the community, and alumni, contributes significantly to increasing parents’ trust and interest, enabling MTs Negeri 2 Magelang to position itself as a competitive and trustworthy educational institution.
REGIONAL TYPOLOGY OF E-COMMERCE BUSINESS CONSTRAINTS IN INDONESIA: A MACHINE LEARNING APPROACH
This study analyzes regional disparities in e-commerce business constraints in Indonesia using an unsupervised machine learning approach. Using province-level data from Statistik E-Commerce 2024 published by Statistics Indonesia, the analysis covers 38 provinces. It examines seven major constraints, including funding limitations, skilled labor shortages, limited internet access, fraud, marketing challenges, delivery constraints, and other operational barriers. K-Means clustering with z-score standardization is applied to identify regional typologies of e-commerce business constraints. The optimal number of clusters is determined using the elbow method, the silhouette score, the Davies-Bouldin index, and the Calinski-Harabasz index. The results reveal five distinct regional clusters with different combinations of constraints. The findings show that provinces in Java and Bali are mainly constrained by capital and marketing pressures despite relatively advanced digital infrastructure. Several regions outside Java face balanced structural constraints involving multiple interrelated obstacles, while capital-heavy constraints dominate others. In contrast, Papua Pegunungan and Papua Tengah exhibit severe digital infrastructure constraints, indicating persistent digital divides. This study contributes by providing a province-level typology of e-commerce business constraints using official statistics and machine learning, offering a data-driven basis for designing region-specific strategies to support inclusive e-commerce development in Indonesia.
DEVELOPMENT OF A WEB-BASED SECOND-HAND GOODS SALES SYSTEM TO SUPPORT THE DIGITAL ECONOMY
The growth of the digital economy encourages the use of information technology in various sectors, including second-hand goods trading. However, second-hand sales are still commonly conducted through social media or direct communication, resulting in unstructured information delivery and limited marketing reach. This study aims to develop a web-based second-hand goods sales system to improve information delivery effectiveness and support the digital economy. The system was developed using the Agile Scrum method, which allows iterative and flexible development based on user needs. The system provides features for managing second-hand goods data, displaying detailed product information, and facilitating direct communication between users and sellers. The developed system is expected to improve the effectiveness of sales information delivery and potentially expand marketing reach. Therefore, this system has the potential to support the digital economy through efficient use of web-based information technology.
ANALYSIS OF PUBLIC PERCEPTIONS OF ACCOUNTABILITY AND THE NEED FOR IT-BASED FLOOD MITIGATION SYSTEMS AND URBAN INFRASTRUCTURE IN BANDUNG CITY, INDONESIA
Climate change and rapid urbanization have greatly contributed to the increase in the frequency of flooding, including in the city of Bandung, Indonesia. To date, flooding remains a major challenge for the local government. Therefore, this study aims to examine the integration between public governance and technological innovation. Specifically, this study focuses on the community's perception of the accountability of current flood management and their views on the need to integrate information technology (IT) into urban infrastructure to improve mitigation efforts. This study uses a quantitative method with a descriptive survey method. Data were collected through a structured questionnaire distributed to residents in flood-prone areas in the city of Bandung, focusing on key variables such as perceived transparency, government responsiveness, and the urgency of digital transformation in disaster mitigation. The results show a significant difference between public expectations regarding flood management accountability and the government's current performance. The majority of respondents feel that accountability is still low due to the lack of real-time information. In addition, the data shows a high level of public urgency for the development of IT-based mitigation systems, particularly the need for predictive analytics and real-time early warning dashboards. The public views these technological tools as essential elements for building public trust and ensuring sustainable urban development. This study concludes that the Bandung City government must prioritize digital integration in its infrastructure planning. By responding to public demand for IT-based transparency, the relevant authorities can improve flood mitigation outcomes while strengthening public trust in urban governance.