International Conference on Education, Economics, Business, Entrepreneurship, and Finance
The International Conference on Education, Economics, Business, Entrepreneurship, and Finance (ICEBEF) Proceedings is a yearly academic publication that publishes selected peer-reviewed papers presented at the ICEBEF conference, an international forum hosted by Fakultas Pendidikan Ekonomi dan Bisnis, Universitas Pendidikan Indonesia. The proceedings provide a platform for disseminating original and applied research in the fields of education, economics, business, entrepreneurship, and finance, fostering scholarly exchange and global collaboration. More information about the conference series and its activities can be accessed through the official ICEBEF website at https://icebef.upi.edu/, which includes calls for papers, publication guidelines, committee details, and archives of past events.
AUGMENTED REALITY: ITS INFLUENCE ON PURCHASE INTENTION THROUGH THE MEDIATION OF CONSUMERS’ CONTROL ON SKINTIFIC CUSHION PRODUCTS ON TIKTOK (A SURVEY OF GENERATION Z IN BANDUNG CITY)
This study investigates how augmented reality (AR) shapes purchase intention among Generation Z consumers of Skintific cushion products in Bandung City, with particular attention to the role of consumers’ control as a mediating variable. Employing a quantitative survey design, data were obtained from 400 Generation Z respondents who had engaged with Skintific’s AR features, selected through purposive non-probability sampling. Analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Results reveal that AR exerts a meaningfully positive influence on both consumers’ control and purchase intention, while consumers’ control independently predicts purchase intention as well. The study further establishes a significant indirect effect, confirming that consumers’ control mediates the AR–purchase intention relationship. These outcomes suggest that AR strengthens the sense of agency consumers experience during virtual product interactions, subsequently driving their willingness to buy. For Skintific, the findings offer actionable insights for crafting technology-driven marketing initiatives tailored to Generation Z. Rather than treating AR merely as a digital novelty, brands should position it as a strategic tool to foster immersive brand encounters, deepen consumer engagement, and cultivate long-term loyalty within the competitive beauty landscape.
GREEN MARKETING IN THE DIGITAL AGE: EXAMINING THE INTERPLAY BETWEEN ENVIRONMENTAL CONCERN, GREEN SOCIAL MEDIA EXPOSURE, AND ATTITUDE TOWARD GREEN PRODUCTS
Rapid advances in digital technology have fundamentally reshaped how Micro, Small, and Medium Enterprises (MSMEs) promote their offerings, particularly in adopting green marketing approaches. This study investigates the extent to which Environmental Concern (EC) and Green Social Media Marketing Exposure (GSMME) contribute to Environmental Commitment (ECM), with Attitude toward Green Product (ATGP) serving as a mediating variable. A quantitative research design was applied, gathering data from 200 millennial respondents in Indonesia who actively engage with social media and regularly purchase green MSME products. The data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS 4.0 software. Findings reveal that both EC and GSMME yield positive and statistically significant effects on ATGP. In addition, ATGP was found to substantially affect ECM and to act as a partial mediator linking the two exogenous variables to the outcome variable. These outcomes are consistent with the Theory of Planned Behavior (Ajzen, 1991), which holds that favorable attitudes function as a critical bridge connecting environmental awareness with concrete pro-environmental conduct. From a practical standpoint, the study highlights the need for sustainability-driven digital communication strategies, targeted consumer education, and meaningful social media engagement among millennial MSMEs as pathways to strengthening environmental commitment and improving green brand positioning in today’s competitive digital landscape.
THE TRIPLE-BOTTOM-LINE DIMENSIONS OF SUSTAINABILITY IN AGRICULTURE AND FOOD SYSTEMS: A COMPREHENSIVE LITERATURE REVIEW
This literature review aims to analyze the triple-bottom-line (TBL) dimensions—economic, environmental, and social sustainability—within agriculture and food systems. A systematic literature review was conducted following the PRISMA framework, resulting in 30 articles selected from databases such as Scopus and ScienceDirect after applying inclusion and exclusion criteria based on relevance, empirical grounding, and methodological rigor. Data were analyzed through thematic synthesis to identify major patterns and challenges across TBL dimensions. Findings reveal that while economic sustainability focuses on profitability and market access, environmental sustainability emphasizes resource efficiency and ecological resilience, and social sustainability concerns equity, labor rights, and food security. The study concludes that integrating all three pillars through policy alignment, innovation, and stakeholder participation is critical for achieving resilient food systems. Recommendations include promoting circular economy models and strengthening local governance in agricultural sustainability.
THE INFLUENCE OF LEADERSHIP STYLE ON EMPLOYEE PERFORMANCE IN HOSPITALS: A LITERATURE REVIEW (2004-2024)
Leadership style is a critical factor influencing employee performance in healthcare organizations, especially hospitals where teamwork, safety, and service quality determine success. This paper explores how transformational, transactional, and servant leadership affect employee performance in hospital environments. Using a synthesis of peer-reviewed studies from 2004 to 2024, the discussion reveals that transformational leadership improves motivation, creativity, and commitment, servant leadership fosters trust and psychological empowerment, and transactional leadership maintains discipline and procedural compliance. The findings emphasize that leadership styles interact to produce an optimal balance between humanistic motivation and operational control. Hospitals adopting transformational and servant leadership principles tend to achieve higher employee satisfaction, retention, and productivity, leading to better patient outcomes and sustainable performance.
TRUST, PRIVACY, AND DIGITAL GOVERNANCE IN EASTERN SAMAR
The province of Eastern Samar in the Philippines faces complex challenges in advancing digital governance initiatives, rooted in its geographical isolation, economic underdevelopment, and frequent exposure to natural disasters. This study explores the critical issues of data governance and privacy within Eastern Samar’s digital public service delivery, emphasizing the importance of trust-building and accountability. A mixed-methods research design was employed, involving a survey of 300 residents engaged with digital public services and semi-structured interviews with 20 key informants, including local officials, civil society actors, and ICT professionals. The research examined existing data governance and privacy policies in the Philippines and assessed their local-level application against international best practices. Results indicate a substantial gap between national policy frameworks and local implementation. Despite the Data Privacy Act’s prominence, awareness and adherence in Eastern Samar remain limited. Key challenges include low digital literacy, poor connectivity infrastructure, and growing concerns over data misuse. Nonetheless, the study identifies opportunities to leverage digital technologies to promote transparency, participation, and responsive governance. These findings offer critical insights for policymakers and practitioners working on digital transformation in underdeveloped regions, highlighting the need for locally grounded strategies that prioritize capacity building, community engagement, and ethical data management.
THE EFFECT OF HUMAN RESOURCE MANAGEMENT PRACTICES ON THE LOYALTY OF NON-FAMILY EMPLOYEES IN FAMILY BUSINESSES
Family businesses play a crucial role in the global economy, yet one of the significant challenges they face is maintaining the loyalty of non-family employees. This study aims to explore the impact of Human Resource Management (HRM) practices on the loyalty of non-family employees in family businesses. Using the Systematic Literature Review (SLR) methodology, this research analyzes 7 selected studies out of 25 identified articles through Publish or Perish, which accesses Google Scholar databases. The findings reveal that transparent and fair HRM practices, such as equal compensation, objective performance evaluations, and career development opportunities, significantly enhance non-family employee loyalty. Furthermore, family-friendly HRM practices, like work-life balance initiatives, and meaningful leadership, were found to strengthen the emotional attachment of non-family employees to the organization. This study contributes to understanding how equitable HRM practices can reduce favoritism challenges in family businesses and promote long-term sustainability. The results suggest that the implementation of inclusive and sustainable HRM practices is essential to fostering non-family employee loyalty, ensuring the continuity of family businesses.
TRANSFORMATIONAL LEADERSHIP IN THE ERA OF DIGITAL DISRUPTION: A SYSTEMATIC LITERATURE REVIEW ON DRIVING INNOVATION AND SUSTAINABLE CHANGE
This systematic literature review examines recent developments in transformational leadership from 2019 to 2025, highlighting its critical role in modern organizational contexts. The review synthesizes findings from multiple studies to elucidate how transformational leaders inspire innovation, increase employee motivation, and enhance overall organizational performance. Emphasis is placed on the adaptive and digitally savvy approaches leaders now employ to engage diverse and evolving workforces. Results indicate that transformational leadership positively influences work motivation, creativity, employee satisfaction, and sustainable organizational growth by fostering an environment conducive to innovation and continuous improvement.
HUMAN VS AI ON TIKTOK: A COMPARATIVE ANALYSIS OF ENGAGEMENT IN BECOOL’S CAMPAIGN
This study aims to examine whether there is a significant difference in audience engagement between manually produced and AI-generated videos in Becool’s TikTok branding campaign. Using a quantitative comparative design, we analyzed 20 purposively selected posts ten human-made and ten AI-generated, uploaded during the third quarter of 2025. Secondary data from TikTok Analytics included likes, comments, shares, views, and engagement rate. Assumptions of normality (Shapiro–Wilk, p > 0.05) and homogeneity (Levene's, p = 0.005) were verified before conducting an independent-samples t-test. There wasn't a statistically significant difference between the two groups with respect to engagement rate, t (14.325) = 1.024, p = 0.323, such that both manual and AI-produced content triggered the same audience responses. The findings outline the potential that AI-produced videos can be equaled with human-produced videos provided that platform and audience assumptions about relevance and authenticity are fulfilled. In practice, marketers can integrate the use of AI tools within the ideate, edit, and scale stages with human curation to ensure narrative cohesion as well as depth of emotions within the development of the content.
TRANSFORMING ORGANIZATIONAL BEHAVIOR TO IMPROVE HOSPITAL PERFORMANCE IN THE AGE OF AI AND DIGITAL INNOVATION
Hospitals face increasing complexity and competition in the digital era, necessitating fundamental changes in organizational behavior to achieve performance excellence. This paper investigates how the integration of artificial intelligence (AI) and digital innovations transforms organizational culture, leadership, and employee engagement within hospital settings. Utilizing systematic and empirical analysis, the study explores key organizational behavior strategies such as adaptive leadership, interprofessional collaboration, and data-driven decision-making that align with digital transformation initiatives. Results demonstrate that the strategic implementation of AI-based solutions and innovative technologies significantly improves communication, resource allocation, patient safety, and operational efficiency. The research findings provide actionable insights for hospitals to cultivate resilient, agile, and innovative organizations that are competitive and sustainable in the global healthcare economy.
DIGITAL HOSPITALITY TRANSFORMATION: LEVERAGING BRAND EQUITY AND MEMBERSHIP PROGRAMS TO DRIVE OCCUPANCY
Digital transformation in the hospitality industry has become a key strategy to enhance occupancy rates amid increasing competition. This research seeks to examine the the influence of brand equity and membership programs on hotel occupancy rates, with digital marketing as a mediating variable. A quantitative survey design was applied. The population consisted of customers of star-rated hotels in Bandung City, with a total of 200 respondents selected through purposive sampling. Data were collected using an online questionnaire and analyzed using Structural Equation Modeling with AMOS. Findings reveal that brand equity and membership programs has a positive and significant effect on hotel occupancy, both directly and through digital marketing. These results highlight the strategic importance of digital initiatives in strengthening customer loyalty and improving hotel performance. In conclusion, digital transformation serves as an effective tool to maintain hotel competitiveness in the digital era. The study recommends developing more personalized membership programs and optimizing integrated digital campaigns.
INFLUENCE QUALITY SERVICE, TRUST CUSTOMER AND SATISFACTION CUSTOMER TO LOYALTY CUSTOMER (ON SHOP FAMILY SILVER)
Problem on fluctuating gold prices is the supply and demand of gold. Not only for daily necessities commodity products, the law of supply and demand also applies to gold commodities. Competitive market dynamics, gold shops are not only required to provide high-quality products, but also must be able to provide superior services and build a level of customer trust and satisfaction consistently. The research method used to determine the effect of customer trust on loyalty customer through satisfaction customer at Toko Perak Family, the author uses a quantitative method. Methods of gathering data through questionnaire distribution. The findings in the examination obtained an F count value of 5.971 with a value of significance (Sig.) of 0.001. Significance value is smaller than 0.05 (0.001 <0.05), so it can be determined for the regression model is using feasible and that variables X1, X2, and X3 concurrently have a major impact on variable Y. Product quality has an position in product quality. The better the product quality, the greater the customer loyalty that will be established. Service quality has a positive impact to loyalty, it can be seen the role of a good operator in customer loyalty is very significant.
THE QUALITY OF HUMAN RESOURCE MANAGEMENT AND ITS IMPACT ON HOSPITAL OPERATIONAL PERFORMANCE AND GROWTH: A LITERATURE REVIEW
Digital transformation in healthcare has emerged as a key driver in enhancing hospital service efficiency and accessibility. This study presents a systematic literature review evaluating the implementation of digital technologies—including electronic medical records (EMRs), telemedicine, mobile health applications, and artificial intelligence (AI) within hospital settings. The findings indicate that digitalization significantly reduces administrative burdens, accelerates clinical processes, and extends service reach to vulnerable and remote populations. Moreover, digital tools foster patient engagement through greater transparency and two-way communication. However, challenges such as the digital divide, limited infrastructure, and data security risks remain critical concerns. Therefore, a comprehensive strategy involving technological investment, workforce training, and adaptive policies is essential to ensure inclusive and sustainable digital transformation. These insights offer a valuable foundation for policymakers, hospital administrators, and healthcare professionals in building more resilient and future-oriented health systems.
FROM INCUBATION TO GROWTH: WIRAHEBAT’S ROLE IN FOOD STARTUP DEVELOPMENT
This research seeks to examine how the effect of the Wira Hebat Business Incubation Program on the development of food startups with capital access as a mediating variable. The research employed a quantitative approach with an explanatory research design and used a saturated sampling technique involving 60 respondents who were food startup participants of the Wira Hebat Program in Garut Regency. Data was examined through Structural Equation Modeling Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS 3.0. Findings indicate that business incubation positively and notably effect on capital access, and capital access influences significantly the development of food startups. Furthermore, capital access significantly mediates the relationship between business incubation and food startup development. These findings indicate that the success of business incubation is not only measured by the improvement of entrepreneurial capacity but also by its ability to bridge access to funding for entrepreneurs. Practically, this study highlights the importance of business incubation in strengthening the entrepreneurial ecosystem, particularly in the food and beverage sector. An effective incubation program should not only provide managerial training and mentoring but also ensure access to funding and sustainable business networks.
THE INFLUENCE OF FOMO, SOCIAL ENVIRONMENT AND MOTIVATION ON ENTREPRENEURIAL INTEREST
The low entrepreneurship ratio in Indonesia indirectly hinders the country's economic growth. Economic issues such as unemployment, caused by the limited availability of job opportunities, are inevitable when the number of entrepreneurs remains low. Efforts to expand employment opportunities by increasing the number of businesses, from large-scale enterprises to micro, small, and medium enterprises (MSMEs), have therefore become crucial. This study aims to identify the factors that influence entrepreneurial interest among students of the Faculty of Entrepreneurship at the University of Garut. The research employed a quantitative approach with a sample of 64 students from the Faculty of Entrepreneurship. The findings reveal that all independent variables social environment and motivation have a significant effect on entrepreneurial interest, except for the FoMO, which shows no significant influence.
THE EFFECT OF DEMOCRATIC LEADERSHIP STYLE ON PERFORMANCE AND JOB SATISFACTION MODERATION AMONG EMPLOYEES AT ARUNIKA MEDIKA CLINIC
Leadership style is an important factor that influences work effectiveness and employee productivity in healthcare settings. Democratic leadership style is where leaders involve employees in decision-making and value their opinions. This study aims to analyze the effect of democratic leadership style on the performance of employees at Arunika Medika Clinic, by examining the moderating role of job satisfaction. The research method is quantitative with a survey approach, involving permanent employees aged 25-50 years at the Arunika Medika Clinic. The population includes 150 employees, with a sample of 120 respondents selected through purposive sampling based on a minimum criterion of 2 years of work experience. Data were collected through a Likert scale questionnaire from standard instruments (Multifactor Leadership Questionnaire for leadership, Job Satisfaction Survey for job satisfaction, and Individual Work Performance Questionnaire for performance), with validity and reliability tested using Cronbach's Alpha (>0.70). Data analysis was performed using multiple moderation regression through SPSS 26. The results showed that democratic leadership had a significant positive effect on performance (β = 0.42, p < 0.001), explaining 28% of the variance. Job satisfaction significantly moderated this relationship (β interaction = 0.31, p < 0.01), where the positive effect of democratic leadership was stronger among employees with high job satisfaction (R² Δ = 0.12), with a stronger effect among employees with high satisfaction. Conclusion that democratic leadership style has a positive and significant effect on employee work motivation and performance and the application of democratic leadership at Arunika Medika Clinic.
FROM KNOWLEDGE TO PROSPERITY: ECONOMIC LITERACY AS A PATHWAY TO POVERTY REDUCTION
This study aims to analyze how economic literacy contributes to poverty reduction, particularly by identifying the specific mechanisms through which economic knowledge and financial behavior improvements affect the welfare of low-income communities in Indonesia. This research employs a Systematic Literature Review (SLR) method with PRISMA (Preferred Reporting Items for Systematic reviews and Meta-Analyses) framework to synthesize relevant peer-reviewed studies from Scopus and Google Scholar published between 2010 and 2025. A total of 17 articles that met inclusion criteria were reviewed to identify recurring patterns, mechanisms, and contextual variables linking economic literacy to poverty alleviation. The findings reveal that economic literacy significantly improves financial decision-making, encourages healthy financial behavior, and enhances the ability to manage income and expenses. It also promotes greater access to financial services, strengthens micro-entrepreneurship, and supports household-level economic resilience, particularly among vulnerable groups. This study contributes to Indonesian economic development by providing insights that can inform the design of inclusive financial education policies and programs. It highlights the importance of integrating economic literacy into school curricula, community outreach, and cross-sectoral collaboration to build sustainable prosperity and reduce income inequality. The findings suggest that embedding financial education in public policy, social assistance programs, and community development initiatives can foster sustainable poverty reduction and more inclusive economic participation across regions.
A SYSTEMATIC REVIEW ON THE ROLE OF MORAL AND ETHICAL EDUCATION IN INTERGENERATIONAL CONFLICT RESOLUTION WITHIN FAMILY BUSINESSES
This systematic review of the literature examines how moral and ethical education avoids intergenerational conflict in Indonesian business families with emphasis on the culture mechanisms that define value continuity and conflict resolution. In accordance with the PRISMA protocol, across Scopus, Web of Science, and Sinta 1–3 database records (2015–2024), 37 eligible publications out of 1,132 records in the initial corpus were synthesized thematically. The analysis shows that fundamentally, intergenerational conflict is grounded in moral dissonance different interpretations of heritage values rather than manager or financial conflict. The research also finds Two-Way Moral Dialogue to be the major mediating mechanism. Mobilized through musyawarah keluarga (shared family discussion) and gotong royong (reciprocal mutual aid), the Two-Way Moral Dialogue reinterprets tension in collaborative moral reasoning that maintains trustworthiness, moral sophistication, and intergenerational cohesion. The research questions the universal applicability of Western formal ethics paradigms by advancing a culture-centric model of conflict resolution grounded in Indonesian collectivist values. Further research must corroborate this Conceptual Mediation Model in an empirical validation through long-term case research and create strong instruments with which to measure moral value transmission in the context of the family enterprise.
THE INFLUENCE OF INFORMATION QUALITY AND ONLINE RECOMMENDATIONS ON IMPULSIVE BUYING DECISION THROUGH E-TRUST IN SOCIAL E-COMMERCE
This study aims to examine the influence of information quality and online recommendations on impulsive buying decisions through e-trust among Indonesian social e-commerce users. A quantitative approach was conducted using a survey involving 120 students from Universitas Pendidikan Indonesia who had purchased products via Shopee, TikTok Shop, Tokopedia, Lazada, or Instagram. Participants were selected using purposive sampling, aged 17 years or older with prior online shopping experience. Data were collected using a five-point Likert-scale online questionnaire and analyzed using PLS-SEM with SmartPLS 3.0. The results reveal that both information quality and online recommendations have significant positive effects on e-trust, which subsequently increases impulsive buying decisions. Furthermore, e-trust fully mediates the relationship between the two antecedents and impulsive buying decisions. These findings confirm the applicability of the S-O-R framework, suggesting that e-trust functions as a key cognitive mechanism that transforms informational and social stimuli into spontaneous purchasing actions. Practically, social e-commerce marketers are advised to enhance product information accuracy and emphasize authentic online recommendations to build consumer trust and encourage responsible impulsive buying behavior.
THE IMPACT OF IDXCARBON LAUNCH ON ABNORMAL RETURNS AND TRADING VOLUME ACTIVITY OF STOCKS IN THE SRI-KEHATI IN 2025
The capital market can be influenced by any event that occurs, especially if it contains information that triggers movement in the capital market. One such event is the international carbon trading through IDXCarbon in Indonesia on January 20, 2025. This research explores the market's response to this event, focusing on companies in the SRI-KEHATI Index, which emphasizes principles of sustainability, social responsibility, and corporate governance (ESG). Using an event study approach, this research assesses the impact on abnormal returns (AR) and abnormal trading volume (TVA) for 25 selected companies through purposive sampling. Processed using Microsoft Excel and SPSS version 27. In this research, the Kolmogorov-Smirnov technique is used for normality testing, One Sample Kolmogorov-Smirnov for the signed rank test, and Wilcoxon signed-rank to compare the pre- and post-event periods. The results of this study show a difference in abnormal returns (AR) on day H+2. However, despite this difference, it does not indicate that the announcement of international carbon trading on IDXCarbon directly influenced investors’ decisions. Meanwhile, TVA shows overall stability with averages between 0.0008 and 0.0012, although there is a temporary spike at D+2. The Wilcoxon test results indicate that there is no significant change in general, with a p-value of 1.000. The results of this research show that the information about the launch of international carbon trading through IDXCarbon is not highly responded to by investors.
THE ROLE OF SUSTAINABILITY REPORTING IN DRIVING FINANCIAL PERFOMANCE: EVIDENCE FROM ESG STAR LISTED COMPANIES
This study aims to examine the effect of Environmental, Social, and Governance (ESG) disclosure on firms’ financial performance measured by Return on Assets (ROA) and to test the moderating roles of firm size and firm age. A quantitative approach was employed with a population comprising all companies listed in the ESG Star Index of the Indonesia Stock Exchange (IDX) for the 2020–2024 period. Using purposive sampling, eight companies consistently included in the index and possessing complete sustainability and financial reports were selected. ESG data were collected through content analysis based on Global Reporting Initiative (GRI) indicators, while ROA, size, and age data were obtained from annual reports. Panel data regression using the Fixed Effect Model and Moderated Regression Analysis (MRA) was applied for hypothesis testing. The findings reveal that none of the ESG dimension such as environmental, social, or governance significantly affect ROA. Moreover, firm size and age do not moderate the relationship between ESG and ROA. These results suggest that ESG practices primarily serve as tools for legitimacy and corporate reputation rather than short-term profitability drivers. The study recommends that companies integrate ESG principles more deeply into operational strategies to enhance long-term value creation.
THE NEXUS BETWEEN LOGISTICS AND ECONOMIC GROWTH IN INDONESIA: A TIME SERIES PERSPECTIVE
This study examines the causal relationship between Indonesia's logistics sector and economic growth during 2000–2020 using time series econometric methods. Logistics volume encompassing sea, railway, and air cargo serves as the logistics indicator, while real GDP represents economic performance. Data underwent logarithmic transformation to ensure stationarity, analyzed through Augmented Dickey-Fuller tests, Johansen cointegration, and Granger causality procedures. Results confirm GDP stationarity after first differencing, though logistics volume could not be tested due to uniform distribution. Granger causality establishes significant unidirectional influence from logistics to GDP at 1-2 years lags (p = 0.0017 and p = 0.0066), validating infrastructure-led development patterns. Despite inconclusive cointegration testing, findings underscore logistics' strategic role in national economic expansion. Policy recommendations emphasize infrastructure investment prioritization, logistics data quality enhancement, and future research employing panel data approaches for regional analysis.
THE EFFECT OF BANK COMPETITIVENESS ON BANKING STABILITY IN INDONESIA
The research examines how competition between banks affects banking stability in Indonesia through analysis of 88 commercial banks from 2010 to 2024. The System Generalized Method of Moments (System-GMM) analyzes banking stability through Z-score measurements while using the Herfindahl–Hirschman Index (HHI) to assess market competition and controlling for bank size and profitability and capitalization and liquidity and GDP growth and policy rate. The research shows that banking stability improves when competition increases while market concentration leads to increased financial instability. The research shows that bank-specific factors including profitability and capitalization and liquidity levels enhance stability but policy rate increases decrease stability. The research demonstrates that banks need both competitive freedom and proper regulatory oversight to build strong systemic defenses. The research shows that policymakers should support innovation and financial inclusion through effective supervision and macroprudential coordination to protect Indonesia's dual banking system.
SUSTAINABILITY REPORTING BETWEEN AUTHENTICITY AND GREENWASHING: A REVIEW OF CORPORATE LEGITIMACY STRATEGIES
This study investigates how sustainability reporting acts as a corporate legitimacy strategy and whether it reflects authentic commitment or represents greenwashing. Using a Systematic Literature Review (SLR) guided by PRISMA, thirty empirical studies published between 2019 and 2025 were synthesized through thematic coding and theoretical mapping. The results reveal that most companies adopt symbolic legitimacy strategies characterized by greenwashing practices such as selective disclosure, impression management, vague or misleading information, and CSR decoupling. Authentic reporting that prioritizes transparency, accountability, and third-party assurance remains limited. Legitimacy Theory dominates as the primary analytical lens, reaffirming its relevance in explaining legitimacy maintenance while highlighting the need for greater theoretical diversification. Overall, sustainability reporting operates along a continuum between symbolism and authenticity, extending Legitimacy Theory toward moral and cognitive dimensions. Practically, the study underlines the need to strengthen the enforcement of existing sustainability reporting standards and to establish credible assurance mechanisms to enhance authentic disclosure, mitigate greenwashing, and strengthen stakeholder trust.
SYSTEMATIC LITERATURE REVIEW: INTEGRATION OF SUSTAINABILITY REPORTING IN HIGHER EDUCATION INSTITUTIONS
Sustainability reporting is important nowadays. Sustainability reporting can provide and improve information transparency to stakeholders, but sustainability reporting is currently only voluntary. In higher education institutions, standards regarding sustainability reporting do not yet exist, so there is a lack of motivation for higher education institutions to prepare sustainability reports. This study aims to determine the extent of the integration of sustainability reporting in higher education institutions in the world using the systematic literature review (SLR) approach. The results of this SLR found the reasons for preparing sustainability reports in higher education institutions, the focus areas of sustainability reports, challenges, impacts and benefits arising from the sustainability report.
THE INFLUENCE OF LEADERSHIP ON IMPROVING SERVICE QUALITY IN PUSKESMAS: A CONCEPTUAL LITERATURE REVIEW (2021–2025)
Leadership in primary health care facilities (Puskesmas) is a critical determinant of service quality and organizational performance. This conceptual literature review synthesizes empirical and theoretical studies published between 2021 and 2025 to explore how leadership affects service quality outcomes in Indonesia’s community health centers. Using an integrative conceptual approach, this paper analyzes leadership theories (transformational, clinical, servant, and participatory), mediating mechanisms (motivation, empowerment, communication, and continuous quality improvement), and contextual moderators (governance, financing, human resources, and health information systems). The review finds that transformational and clinical leadership consistently enhance staff satisfaction, engagement, and adherence to clinical standards, leading to better patient-centered care and accreditation readiness. However, leadership effectiveness is constrained by systemic barriers, including limited autonomy, workforce shortages, and fragmented health information systems. The paper concludes with recommendations for structured leadership development, integration of leadership indicators into performance systems, and simultaneous investments in enabling environments to sustain quality improvement in Puskesmas.
IMPLEMENTATION OF THE CONTEXTUAL TEACHING AND LEARNING (CTL) MODEL IN INCREASING LEARNING MOTIVATION WITH SELF-REGULATED LEARNING AS A MODERATING VARIABLE
This study aims to examine the effect of implementing the Contextual Teaching and Learning (CTL) model on improving student learning motivation by looking at the role of SRL in supporting or moderating the effect of both. This study is a quasi-experimental study using a 2x3 factorial design. In this design, data on student learning motivation was obtained through a questionnaire taken from the Motivated Strategies for Learning Questionnaire (MSLQ). Meanwhile, to measure the level of students' self-regulated learning, an instrument from the Development and Validation of Academic Self-Regulated Learning Questionnaire (ASLQ) was used. To test the effect between the dependent and independent variables and the effect of the moderating variable, a data analysis technique was used, namely two-way analysis of variance (Two-Way Anova). The subjects in this research comprised students in classes XD and XE at Edu Global School High School. The findings revealed that the CTL learning model was able to increase student learning motivation compared to the conventional learning model. The positive effect of CTL on learning motivation was strengthened by the support of Self-Regulated Learning (SRL). With good SRL, students can manage their learning process independently, set goals, and organize learning strategies, making learning more effective and significantly increasing learning motivation.
THE ROLE OF FAMILY CLIMATE IN OVERCOMING POWER SYNDROME IN FAMILY BUSINESS SUCCESSION
This study aims to examine the factors causing power syndrome, namely the reluctance of the older generation to relinquish authority during family business succession. This issue has become increasingly important because family businesses are required to adapt and build trust with stakeholders, yet succession processes are often hindered by resistance from founders or senior family members. The study employs a systematic literature review using academic journal articles and industry reports related to family business succession and leadership transition. Data were analyzed through thematic synthesis to develop a conceptual framework explaining the relationship between the identified variables. The findings reveal four main factors triggering power syndrome: (1) the founder’s psychological attachment to the business; (2) the desire to maintain control and fear of losing authority; (3) weak corporate governance systems and the absence of formal succession planning; and (4) distrust toward the capabilities of the next generation. In addition, family conditions significantly influence the relationship between these factors and power syndrome. Negative family environments tend to strengthen resistance to succession, whereas supportive family relationships can reduce reluctance to transfer leadership by improving communication and leadership effectiveness. The study concludes that addressing power syndrome requires not only structural and governance improvements but also attention to the psychological aspects of founders and the creation of a supportive family environment. Therefore, practitioners are encouraged to integrate family counseling and interpersonal communication strategies into succession planning to ensure smoother leadership transitions in family businesses.
A PORTRAIT OF THE MICRO AND SMALL INDUSTRY MAP IN INDONESIA: IDENTIFYING GROWTH CENTERS AND REGIONAL DISPARITIES
This research aims to map the micro and small industry (MSI) landscape in Indonesia by identifying growth centers and existing regional disparities. MSIs are a crucial pillar of the national economy, but their uneven distribution often creates economic disparities between regions. The study used a descriptive quantitative research method to analyze data and provide a comprehensive overview of MSI dynamics across various provinces. The analysis focused on distribution patterns, dominant industry types, factors supporting growth, and the obstacles encountered. The results show a significant spatial dominance of MSIs on the island of Java, particularly in provinces with more advanced infrastructure and better market access. Conversely, significant regional disparities were found in eastern Indonesia, where the number of MSIs is still relatively low and their growth is hampered by limited capital, technology access, and inadequate policy support. This study concludes that targeted, region-specific policy interventions are essential to promote more equitable economic growth. The implications of this research include improving access to micro-financing, providing relevant skills training, and developing supporting infrastructure in lagging regions.
POVERTY DYNAMICS IN INDONESIA: THE ROLE OF INFLATION, POPULATION GROWTH, AND UNEMPLOYMENT
This study aims to analyze the effect of inflation, population growth, and unemployment on poverty levels in Indonesia. The background of this study is based on the phenomenon of poverty, which remains a challenge for national development, despite fluctuations in poverty rates over the past few years. This study employs a quantitative approach using secondary time-series data from 2006 to 2024 obtained from the Central Bureau of Statistics (BPS) and the World Bank. The analysis technique used is multiple linear regression with the Ordinary Least Squares (OLS) method. The results of the study indicate that, simultaneously, inflation, unemployment, and population growth have a significant impact on poverty levels. Partially, the variables of unemployment and inflation have a positive and significant impact on poverty levels. Meanwhile, population growth has a negative but insignificant impact. These findings indicate that increases in inflation and unemployment tend to drive up poverty levels, while population growth has not yet shown a strong direct relationship. The implications of this study emphasize the importance of inflation control and job creation as key strategies in poverty alleviation in Indonesia.
A SYSTEMATIC LITERATURE REVIEW: THE CONTRIBUTION OF PSYCHOLOGICAL FACTORS TO PERFORMANCE IMPROVEMENT AMONG WOMEN ENTREPRENEURS
This study examines the contribution of psychological factors to performance improvement among women entrepreneurs through a PRISMA-guided Systematic Literature Review (SLR). Synthesizing 14 selected articles from Scopus (2000–2025), findings reveal that psychological capital—including resilience, VUCA intelligence (volatility, uncertainty, complexity, ambiguity management), and socio-cultural strength—alongside formal education, significantly enhance business resilience and performance, particularly during crises. Conversely, work stress, gender stereotypes, and environmental bias reduce performance by increasing anxiety and diminishing focus. A critical insight shows that neutralizing psychosocial barriers (inclusive environments, coping strategies like humor) equalizes women’s performance with men’s, proving equivalent capacity. The study reinforces Stereotype Threat and Conservation of Resources theories while highlighting education’s catalytic role in building psychological resilience. Practical implications recommend VUCA training and self-efficacy enhancement for women-led MSMEs.