Entries by Admin Ijcsrr

Core Revenue of the State: The Opportunities and Challenges of State Revenue Authority (SRA) Establishment in Indonesia

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This study conducts a systematic literature review (SLR) of the opportunities and challenges surrounding the establishment of a State Revenue Authority (SRA) board for Indonesia. Drawing on comparative experiences across Latin America, Africa, and Asia, the review identifies how board structures can enhance strategic oversight, digital transformation, data governance, and integrity safeguards in revenue administration. […]

Correlation Analysis of Morphometric Traits and Principal Component Analysis (PCA) for Selection of Female Bali Cattle in East Kalimantan

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Bali cattle is one of Indonesia’s native germplasm sources for meat supply. This study aimed to characterize basic morphometric traits, analyze the relationships among morphometric traits, and identify potential regions as superior breeding stock for female Bali cattle. The research was conducted from December 2024 to March 2025 across six regions in East Kalimantan Province, […]

Core State Revenue: Reconstructing the Policy of Centralization of State Revenue Management and Ease of Doing Business in Indonesia (A Systematic Literature Review)

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This study conducts a systematic literature review (SLR) of 58 academic and policy sources published between 2019 and 2025 to analyze the centralization of state revenue management and its implications for the Ease of Doing Business (EoDB) in Indonesia. Following PRISMA 2020 guidelines, the review integrates evidence from peer-reviewed journals, government publications, and international organization […]

Digital Integration and Institutional Trust: The Mediating Role of E-Government Transparency in Enhancing Citizen Satisfaction

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: Digital transformation in local governance has increasingly been positioned as a catalyst for building public trust and enhancing citizen satisfaction. However, empirical evidence on how digital integration translates into trust-based outcomes through transparency mechanisms remains underexplored, particularly in developing-country contexts. This study examines the mediating roles of e-government transparency and institutional trust in linking […]

Impact of FinTech Adoption on Financial Inclusion among Small and Medium Enterprises in Sri Lanka: A Mediated Moderation Analysis of Digital Financial Literacy and Perceived Regulatory Support

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Despite the increasing number of available digital financial technologies, the financial inclusion of Small and Medium Enterprises has remained a problem in developing countries, including Sri Lanka. Based on this, the paper assesses various factors influencing the adoption of FinTech as per the Perceived Ease of Use, Perceived Usefulness, Perceived Security, and Trust on the […]

Tax Incentive Policy for National Economic Recovery in the Tourism Industry Sector in Indonesia

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The national economy dynamics are influenced by various factors, including the global pandemic such as Covid-19. Indonesian tourism industry sector as the third largest source of foreign exchange (after the oil and gas sector, and palm oil exports) experienced a very significant decline as a result of the pandemic. The government, through relevant ministries, created […]

QREAM: QR-code Emergency Assistant Model

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Using a Quick Response (QR) code has been spread over most applications, such as registration, commercial, and verification purposes. Emergency situations need a quick and effective action plan including communication, identification, and full data access to provide urgent assistant. In Saudi Arabia, the Hajj event similar cases might occur. As a result of that, a […]

Core-Tax System Implementation and Tax Revenue in Indonesia and OECD Countries: A Systematic Literature Review

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The implementation of core-tax systems represents a transformative step in modernizing tax administration, offering the potential to enhance efficiency, compliance, and revenue generation. This systematic literature review examines the relationship between core-tax system implementation and tax revenue, with a particular focus on Indonesia and comparisons with OECD countries. Drawing from studies published between 2011 and […]

The Working Mechanism of the Brain in Maintaining Physical, Psychological, And Spiritual Balance Through Emotional Management: Systematic Literature Review

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This study is a systematic literature review that aims to explore the working mechanisms of the brain in maintaining physical, psychological, and spiritual balance through emotional management . Using the PRISMA approach, this study interpreted 108 relevant journals, then conducted an in-depth review of 16 selected literatures from national and international sources (2015–2025). The results […]

Genetic Insights into Oligodontia: A Comprehensive Review of Mutations in Key Genes and Their Implications for Tooth Development

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Introduction:  Tooth agenesis is one of the most frequent congenital abnormalities found in the maxillofacial region. Oligodontia, a severe form of tooth agenesis, occurs as an isolated anomaly or as a syndromic feature. Objectives:  To identify the molecular genetic etiology of multiple missing permanent teeth (oligodontia). Discussion:  Disruptions in tooth development arise from mutations in […]