Digital literacy inequality and socioeconomic readiness toward sustainable development

Background:  Digital literacy has become a crucial foundation for achieving sustainable development in Indonesia, particularly in relation to education, economy, and technological inclusion. Despite rapid digital transformation, disparities in digital literacy across regions remain a challenge that can hinder progress toward the Sustainable Development Goals (SDGs) 2030. This study aims to examine the relationship between digital literacy and key socioeconomic factors, including education, economic capacity, and internet access, across Indonesia’s Western, Central, and Eastern regions. Methods: Using a quantitative descriptive approach, this research analyzes secondary data from official government sources for the year 2022, including the Digital Literacy Index, average years of schooling, Gross Regional Domestic Product (GRDP) per capita, and percentage of households with internet access. Findings: The findings reveal that while the Western Region records the highest digital literacy index, followed by the Eastern and Central regions, the differences are relatively small. Education, GRDP per capita, and internet access show weak direct relationships with digital literacy, indicating that quality of education, digital exposure, and access to learning opportunities play more significant roles than duration of schooling or economic wealth. Internet access correlates with regional economic strength but does not necessarily guarantee higher literacy levels, as literacy involves critical and responsible use of technology. Conclusion The study concludes that improving digital literacy in Indonesia requires an integrated approach combining equitable infrastructure, quality education, and supportive policy. Strengthening national initiatives such as the National Digital Literacy Movement (GNLD) can accelerate progress toward SDG 4 (Quality Education) and SDG 9 (Industry, Innovation, and Infrastructure). Novelty/Originality of this article: This study provides a comprehensive analysis of the relationship between digital literacy and socioeconomic readiness at the regional level in Indonesia using national datasets. It offers new insights into how education, economy, and internet access interact in shaping digital competence, highlighting that improving literacy requires more than access but it requires quality, inclusion, and collaboration

The interplay of social and economic capital in coastal community resilience: A scoping review

Background: Coastal areas are dynamic and sensitive socio-ecological systems, home to over 40% of the world’s population. Over the past century, they have experienced major socio-economic and environmental changes due to urbanization, industrialization, and ecosystem degradation. Coastal communities, especially those dependent on small-scale fisheries, face multiple challenges from climate change, declining biodiversity, and market pressures. Their ability to cope and adapt depends not only on natural resources but also on social and economic capital. However, the interaction between these two types of capital remains poorly understood, especially in different global contexts. Methods: This study conducted a scoping review of 53 scholarly articles published between 2019 and 2025. Using the three Resilience Capitals framework (C1, C2, C3), the review synthesized evidence on how social and economic capital interact to shape the resilience of coastal communities in both the Global South and Global North. Findings: The synthesis confirms that coastal community resilience is fundamentally a product of a complex, mutually reinforcing interaction where social capital (e.g., trust, networks, collective action) provides the foundation for information exchange and solidarity, while economic capital (e.g., assets, financial capacity) offers the material means for adaptation and recovery. Strong social capital amplifies the utility and reaches of limited economic resources, enhancing adaptive capacity, whereas a deficiency in either capital exacerbates vulnerability. Conclusion: Sustainable coastal development must prioritize the integrated strengthening of both social and economic capital as the foundational core of effective resilience policies. Novelty/Originality of this article: This study offers a comprehensive synthesis of the reciprocal causality between social and economic capitals, providing an evidence-based roadmap for integrated policy interventions, particularly relevant for vulnerable populations in the Global South

Pressures in public sector fraud: Theoretical perspectives and implications for public sector accounting

Background: Fraud in the public sector is often examined through weaknesses in internal controls and opportunities for misconduct. However, such approaches tend to overlook the structural and institutional dimensions of public bureaucracy. This study aims to reconceptualize pressure within the Fraud Triangle by integrating it with General Strain Theory, providing a deeper understanding of fraud dynamics in government organizations. Methods: A qualitative-descriptive approach using a literature review was employed to conceptually analyze pressure as a driver of public sector fraud. Secondary data from scholarly journals, books, and institutional reports were synthesized through thematic-conceptual analysis to develop a theoretical framework linking various forms of pressure to public sector accounting systems. Findings: The study identifies multiple forms of pressure in the public sector—including occupational lifestyle, institutional, structural-career, socio-cultural, and hierarchical pressures—that operate simultaneously, generating systemic strain that constrains individuals’ ability to achieve valued goals through legitimate means. Conclusion: Consequently, fraud may serve as a maladaptive coping mechanism in response to the imbalance between organizational demands and structural capacity. Effective fraud prevention thus requires a shift from detection-focused approaches to proactive strategies that mitigate structural and bureaucratic pressures as primary sources of strain. Novelty/Originality of this article: This study contributes to the public sector accounting literature by framing pressure as a governance instrument that can be managed through accounting system design. Its originality lies in emphasizing structural and institutional pressures as key determinants of fraud and highlighting the proactive role of accounting systems in mitigating systemic strain

Ummat-Ecomap: Strategic analysis of spatial based digital innovation for ziswaf optimization in economic development

Background: The size of the population with a majority religion does not make an area prosperous. As a city with a Muslim population of 98.5%, Tasikmalaya—also known as the city of waqf—still faces socio-economic contradictions in the form of high poverty and unemployment rates. The potential for Zakat, Infak, Sedekah, and Wakaf (ZISWAF) funds in this region is enormous, but their contribution to poverty alleviation has not been optimal due to conventional management patterns that are not based on accurate data. Although previous studies have shown the strategic role of Islamic philanthropy in economic empowerment, its effectiveness is often hampered by limited transparency and minimal use of spatial data. Therefore, this study aims to formulate the UMMAT-EcoMap concept as a digital instrument to optimize the strategic and sustainable distribution of ZISWAF. Methods: This study uses descriptive qualitative approach with a literature review design combined with spatial analysis. The analytical framework integrates Geographic Information Systems (GIS) and unbalanced growth theory to map pockets of poverty, regional characteristics, and the potential of relevant local economic sectors as targets for ZISWAF utilization. Findings: The results show that UMMAT-EcoMap enables increased accuracy in ZISWAF distribution through real-time mapping based on welfare indicators and sectoral potential. In line with Hirschman's theory, this approach has the potential to create growth poles in leading sectors supported by ZISWAF funds, thereby promoting economic spillover effects for other supporting sectors and regions. Conclusion: UMMAT-EcoMap is a strategic innovation that synergizes spatial analysis with Islamic philanthropy governance, thereby increasing the effectiveness, transparency, and impact of ZISWAF in accelerating poverty alleviation in Tasikmalaya. Novelty/Originality of this article: The novelty of this research lies in the integration of Geographic Information Systems (GIS) with Unbalanced Growth Theory (Hirschman’s Theory) to transform Islamic philanthropy (ZISWAF) management

Temporal dynamics of climate finance and emission reduction: Causal evidence from developing economies

 Background:  Climate change remains one of the most pressing global challenges, and climate finance has emerged as a central mechanism for supporting emission reduction and adaptation efforts in developing economies. Despite substantial commitments made under the 2021 COP26 framework, empirical evidence on the effectiveness of climate finance in mitigating greenhouse gas (GHG) emissions remains limited. Methods: This study aims to evaluate the short-run causal impact of climate finance on GHG emissions using a Regression Discontinuity in Time (RDiT) approach, with 2021 (the year of COP26) serving as the policy cutoff. The analysis employs cross-country data incorporating control variables such as gross domestic product (GDP) per capita, population, urbanization, energy use, and renewable energy consumption to isolate the independent effect of climate finance. Findings: The findings reveal that the post-COP26 period is associated with a negative but statistically insignificant change in GHG emissions, indicating that while international financial mobilization has initiated a decarbonization trajectory, its immediate effects remain modest. The results align with theoretical expectations of policy lag and absorptive capacity, suggesting that climate finance operates through gradual structural adjustments rather than abrupt reductions. Conclusion: The study concludes that the influence of climate finance is directionally consistent with emission mitigation but requires sufficient time, institutional maturity, and project implementation to materialize fully. Novelty/Originality of this article: The originality of this research lies in applying a time-based quasi-experimental design to evaluate the global effect of climate finance, offering early empirical insights into how international financial commitments translate into climate outcomes

Economic agglomeration potential and base: A location quotient, shift-share, and intersectoral backward-forward linkage analysis

Background: Agglomeration economy not only occurs in metropolitan cities, but can also developing in various other regions that have potential economy. Every area own potential for form agglomeration economy as effort create centers industry new. Methods: This study uses secondary data in the form of 2010 ADHK GRDP according to Business Fields 2019-2023 and Indonesia's Input-Output based on Transaction Domestic Based on Producer Prices According to Business Sector in 2016 and 2020. The GRDP variable is used For count Location Quotient (LQ) and Shift Share, while Input-Output data is used For analyzing Backward-Forward Linkage. Data analysis using device RStudio software. Findings: Period 2019-2023 shows​ transformation gradually going to economy agglomeration economy in the former region Banyumas Residency, with Purbalingga as the fastest diversification engine, Banyumas as knot service public and finance, Cilacap on logistics and accommodation which is increasingly strong, and Banjarnegara stable in agriculture with acceleration tourism. Furthermore, the analysis of sectoral linkages identifies a significant potential for current non-progressive sectors to transition into dynamic-base classifications through enhanced value-added integration. Conclusion: This study concludes that the Former Banyumas Residency is transitioning into a functional economic agglomeration where Purbalingga and Banjarnegara serve as essential upstream agricultural bases, while Cilacap and Banyumas act as downstream hubs for manufacturing and services. Novelty/Originality of this article: Novelty study This namely integration three method analysis regional economy. Temporal analysis of post-pandemic economic shift. Focus research in non-metropolitan areas, namely Former Residency Banyumas. Approach new in evaluate potential agglomeration sectoral

The effect of foreign direct investment on economic growth in Indonesia: A case study using secondary data for 1995-2023

Background: Foreign Direct Investment (FDI) is one of the key instruments for driving economic growth in most countries, including Indonesia. FDI refers to a type of investment in which foreign entities directly invest capital into an economic entity in the host country. Foreign Direct Investment has become an essential source of external financing for Indonesia and serves as one of the primary funding sources. Therefore, this study aims to comprehensively analyze the impact of FDI on Indonesia’s economic growth over the period 1995–2023. Methods: This study employs a quantitative research approach with multiple linear regression analysis. This model is chosen because it allows for the measurement of the simultaneous influence of multiple independent variables on a single dependent variable, namely economic growth. The study utilizes processed secondary data supplemented with time series data, including Gross Domestic Product (GDP) growth, foreign investment, inflation rate, exchange rate, government expenditure, and poverty levels. Findings: The findings indicate that FDI positively and significantly affects Indonesia’s economic growth. FDI enhances production capacity, increases efficiency, and facilitates technology transfer, contributing to national productivity. Additionally, a stable exchange rate and controlled inflation support economic development. However, the exchange rate negatively affects economic growth, suggesting that fluctuations may hinder investment and economic activities. Meanwhile, inflation is found to have no significant impact on GDP growth, possibly due to economic stability, political events, or government interventions during the study period. Conclusion: Based on the research findings, it can be concluded that FDI plays a significant role in driving economic growth in Indonesia. However, exchange rate fluctuations pose a challenge that should be managed to ensure economic stability. Novelty/Originality of this article: The novelty of this research lies in its comprehensive time-series analysis covering nearly three decades, providing insights into the long-term relationship between FDI and economic growth in Indonesia

Narrative policy framework analysis and stakeholder analysis on ownership policy in the banking sector for economic resilience

Background: Foreign ownership policy in Indonesian Banking has been regulated by the Government through Law Number 10 of 1998 concerning Banking. Through this law, the opportunity for foreign investors to own banking shares or establish banks in Indonesia is increasingly open. The strong foreign ownership of a bank has the potential to hinder the supervision process of the bank concerned and the practice of good governance, as well as disrupt financial system stability as a whole and threaten the economic resilience of the Indonesian state. Methods: The researcher conducted an analysis by Narrative Policy Framework (NPF) analysis and stakeholder analysis on the Minutes of Meeting on the Process of Amending Law Number 7 of 1992 to Law Number 10 of 1998 concerning Banking. This research is descriptive analytical on data obtained from the results of observations, interviews, documentation, and analysis of research subjects. Findings: The results of the study indicate that the opening of opportunities for foreign ownership in changing laws is a short-term solution provided by the government. Risk analysis has shown that the scale of the risk level of foreign ownership policy up to 99 percent is at the level of medium and high risk. Stakeholder analysis shows that the Government and Parliament are parties that have a large interest and strength in foreign ownership policies in the Indonesian banking sector. Conclusion: The Government and Parliament need to review the banking laws that have been used for 21 years. The findings highlight the need for a more balanced and strategic approach to foreign ownership policies to safeguard Indonesia's financial system stability and economic resilience. Novelty/Originality of this Article: This study contributes to the limited literature on foreign ownership policies in Indonesian banking by employing the NPF to reveal the hidden narratives and political dynamics behind the legislative process.

Impact of taxation policy changes on benefits in kind under the harmonization of tax regulations law: Implications for compliance and economic sustainability

Background: In 2021, the Indonesian government enacted the Harmonization of Tax Regulations Law/Harmonisasi Peraturan Perpajakan (HPP Law), which introduced several policy changes in taxation, including the taxation of benefits in kind. Benefits in kind, now subject to Income Tax, may lead to complexity regarding the application of value added tax (VAT) on benefits in kind used for personal consumption and gratuitous gifts. This study aims to analyze the changes in taxation policy on benefits in kind following the implementation of the HPP Law, particularly its impact on personal use and gratuitous gifts of benefits in kind already subject to VAT. Methods: This research employs a qualitative approach, collecting data through field studies involving in-depth interviews and literature reviews. The findings indicate that the policy change increases administrative burdens for companies, risks of tax bracket shifts for employees, and complexities in determining the correct tax objects among benefits in kind, personal use, and gratuitous gifts. Findings: Companies face increased complexity in valuing, reporting, and adjusting payroll systems to include in-kind benefits as taxable income, leading to higher administrative costs and risks of reporting errors. Employees, particularly those in middle to upper-income brackets, may experience higher tax liabilities as in-kind benefits push their taxable income into higher tax brackets, increasing personal tax burdens and affecting Article 21 Income Tax obligations borne by employer. Conclusions: The taxation of benefits in kind under the HPP Law introduces complex regulatory challenges for businesses and employees. Increased compliance costs, administrative burdens, and potential tax rate shifts highlight the need for effective policy implementation strategies. Novelty/Originality of this Article: This study provides a comprehensive analysis of the intersection between Income Tax and VAT under the new taxation of in-kind benefits—an area that remains underexplored in Indonesian tax policy research

Greenjrah integration: From materialism to maslahah in sharia-compliant green investment among generation z Muslims

Background: Research on Islamic sustainable investing often examines religiosity, environmental concern, and financial self-control separately, leaving limited explanation of how value transformation among young Muslims becomes consistent sharia-compliant green investment behaviour and supports economic resilience. This paper develops GREENJRAH, an integrative pathway linking financial hijrah, green hijrah, and spiritual hijrah, within Indonesia’s Generation Z context. Methods: Using a descriptive qualitative, literature-based design, we synthesise interdisciplinary studies in Islamic behavioural finance, maqasid al-shariah and maslahah ethics, and environmental, social, and governance (ESG) investing to build a conceptual framework. Findings: Financial hijrah strengthens planning, budgeting, and sharia screening discipline; green hijrah increases ecological awareness and preference for responsible assets; spiritual hijrah anchors motives in tawhid, khalifah stewardship, and maqasid orientation, reducing short-termism and speculative impulses. Together, these dimensions can generate measurable behaviour change such as stronger intention to invest, greater allocation to sharia-compliant green instruments (e.g., green sukuk), longer holding horizons, and reduced trend-driven trading. These shifts may strengthen household financial buffers and help mobilise youth capital for low-carbon development. Conclusion: GREENJRAH provides guidance for regulators, Islamic financial institutions, and universities to connect youth spirituality with green finance action through literacy programs and product strategies. Novelty/Originality of this article: The study formulates an explicit tri-dimensional hijrah mechanism that integrates financial discipline, ecological responsibility, and maqasid-oriented spirituality to explain sharia-compliant green investment among Indonesian Generation Z Muslims