What do we know about Tax Amnesty? Insights from bibliometric analysis

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This paper provides a bibliometric analysis of the existing literature on tax amnesty, focusing on its effectiveness in enhancing tax compliance, generating government revenue, and reducing tax evasion. By analyzing 108 relevant articles extracted from Scopus, the study maps the evolution of tax amnesty research and identifies key themes and trends in the field. The analysis reveals a significant increase in the number of publications since 2015, reflecting growing academic interest in this policy tool. The findings suggest that while tax amnesty programs can generate short-term revenue and improve voluntary compliance, their long-term impact on reducing tax evasion remains debated. The research also highlights the central role of countries like Indonesia, where tax amnesty programs have been extensively implemented, and identifies prominent authors contributing to this body of knowledge. Through keyword analysis, the study emphasizes the importance of concepts such as tax compliance, tax evasion, and tax system reforms, which are closely linked to the success of tax amnesty programs. The paper concludes by suggesting directions for future research, particularly in understanding the sustainability and ethical dimensions of tax amnesty.

The Effect of Problem-Based Learning Model-Local Wisdom with ELIKOSIS Media on Elementary School Students’ Ecoliteracy Skills and Science Learning Outcomes

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This study aims to examine: (1) the effect of the Problem-Based Learning model with ELIKOSIS media on the IPAS ecoliteracy skills of elementary school students, (2) the effect of the Problem-Based Learning model with ELIKOSIS media on the IPAS learning outcomes of elementary school students. The background of this study is based on the importance of strengthening eco-literacy from elementary education and the need for contextual learning that integrates the local wisdom of the Edelweiss mountains with play activities that are appropriate for the characteristics of elementary school students. This study is a quasi-experimental study with a posttest-only control design. The research sample consisted of two classes, namely the experimental class that received the Problem-Based Learning-Local Wisdom model treatment with ELIKOSIS media and the control class that used direct learning. Data collection was carried out through an ecoliteracy test, an IPAS learning outcome test, and an observation sheet on the implementation of the Problem-Based Learning-Local Wisdom model with ELIKOSIS media. Data analysis in this study used inferential statistics, specifically the t-test technique, with the SPSS version 27 application. The results of the study showed that: (1) there was a significant effect of the Problem-Based Learning model with ELIKOSIS media on the IPAS ecoliteracy skills of elementary school students, (2) there was a significant effect of Problem-Based Learning with ELIKOSIS media on the IPAS learning outcomes of elementary school students.

Factors Associated with Chronic Macrovascular Complications of Type 2 Diabetes Mellitus in the Elderly in The Coastal Community of Konawe Islands

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Background: Diabetes mellitus (DM) is a chronic metabolic disease characterized by hyperglycemia. Long-term, uncontrolled hyperglycemia can trigger macrovascular complications, including coronary heart disease, stroke, and peripheral vascular disease, significantly increasing morbidity and mortality.

Objective: This study aimed to analyze factors associated with chronic macrovascular complications of type 2 diabetes mellitus in elderly people in coastal communities in the Konawe Islands Regency.

Methods: This study was quantitative with a cross-sectional approach. The study population was all 256 elderly people with type 2 DM in the period January–September 2025. A sample of 160 respondents was selected using simple random sampling and met the inclusion criteria. Independent variables included duration of diabetes, obesity, blood sugar control, dyslipidemia, hypertension, and physical activity. Data analysis was performed using the Spearman rank test and logistic regression.

Results: Factors significantly associated with macrovascular complications were duration of diabetes mellitus (p=0.00), obesity (p=0.032), dyslipidemia (p=0.000), hypertension (p=0.001), and physical activity (p=0.045). Meanwhile, blood sugar control showed no significant association (p=0.114). The R-square value of 0.500 indicates that half of the variation in complication incidence can be explained by the studied variables.

Conclusion: Duration of diabetes mellitus, obesity, dyslipidemia, hypertension, and physical activity are associated with the occurrence of macrovascular complications in elderly with type 2 diabetes mellitus. Efforts to prevent and control these risk factors need to be increased to reduce the burden of complications in the elderly population in coastal areas.

The Role of Self-Regulated Learning in Mediating the Relationship between Smartphone Usage Intensity and High School Students’ Academic Motivation

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Digital technology has made smartphones an essential part of students’ lives. Although smartphones can aid learning, excessive use can distract students and decrease their engagement in learning. A quantitative method with a mediation model for a correlational design using multiple linear regression analysis was used in this study. The purpose of this study is to explain the role of self-regulated learning in mediating the relationship between smartphone usage intensity and academic motivation of high school students. A total of 395 high school students were randomly selected from the high school student population. The scales used for data collection included a smartphone usage intensity scale, a self-regulated learning scale, and an academic motivation scale. The research results show that 1) the intensity of smartphone use significantly affects self-regulated learning by 30.3%, 2) academic motivation significantly affects self-regulated learning by 20.8%, and 3) self-regulated learning significantly affects the intensity of smartphone use and academic motivation. Followed by an F regression value of 15.392. An Rsquared value of 0.073 indicates that self-regulated learning contributes 70.3% to the intensity of smartphone use and academic motivation. Smartphone use intensity and academic motivation are considered significant predictors of the variation in selfregulated learning among high school students. The pattern of smartphone use and the level of academic learning drive influence students’ ability to independently plan, monitor, and evaluate their learning process.

Optimizing Fast Moving Product Inventory Management Using the Economic Order Quantity (EOQ) Method: A Case Study at a Minimarket

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In today’s highly competitive retail industry, inventory management plays a vital role in maintaining operational stability and company profitability. Imbalances in inventory, whether it be overstocking or stockouts, can have a significant negative impact on operating costs and customer satisfaction. This study focuses on the problem at Indomaret outlets, which often reorder fast-moving products based on subjective intuition without precise mathematical calculations, thereby triggering cost inefficiencies. The purpose of this study is to analyze the level of inventory cost efficiency by applying the Economic Order Quantity (EOQ) method. This study uses a quantitative descriptive approach. Data was collected through historical documentation, including annual demand data, average ordering costs, and storage costs per unit. The analysis was conducted by comparing the Total Inventory Cost (TIC) between the conventional method currently applied by the company and the results of the EOQ method calculation. The results show that the application of the EOQ method is able to provide more optimal order quantity recommendations with more efficient frequency compared to the company’s actual method. The application of EOQ has been proven to significantly minimize total inventory costs. These findings recommend the need to integrate the EOQ algorithm into the retail inventory management information system to support accurate decision-making and ensure sustainable operational efficiency.

Efficiency Scale of Salacca zalacca var. amboinensis Farming and Their Determinants

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Salacca zalacca var. amboinensis planting centers are spread across several districts in Bali. The expansion of Salacca zalacca var. amboinensis farming carried out by the community and/or the thinning of old plants is believed to have changed the proportion of production factor utilization. This condition will have an impact on the achievement of Salacca zalacca var. amboinensis farming efficiency. This research aims to analyze (1) the technical efficiency and (2) scale of efficiency of Salacca zalacca var. amboinensis farming. This survey research approach was carried out in Salacca zalacca var. amboinensis production centers in Bali Province. A total of 139 respondents were determined using a quota sampling technique. Data collection was carried out through interviews with respondent farmers using a questionnaire. The collected and tabulated data was analyzed using data envelopment analysis (DEA model) to determine the technical efficiency and scale of efficiency. The average technical efficiency of Salacca zalacca var. amboinensis farming was 0.93. The average efficiency scale for Salacca zalacca var. amboinensis farming was obtained at 0.87. The efficiency scale for Salacca zalacca var. amboinensis farming is highest in the planting area >50 strata. Based on the results of this research, it is recommended that Salacca zalacca var. amboinensis farmers with a planting area of <50 acres reorganize the proportion of use of production factors in accordance with the proportion of production factors used in Salacca zalacca var. amboinensis farming with a planting area of >50 acres. The technical efficiency of Salacca zalacca var. amboinensis farming is more influenced by management intensity and targeted inputs than by land expansion or quantitative increases in inputs such as fertilizers.

Identification of Factors Influencing Organizational Citizenship Behavior (OCB) among Healthcare Workers: A Systematic Literature Review

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Organizational Citizenship Behavior (OCB) refers to voluntary behaviors that play an important role in enhancing the effectiveness of healthcare services. However, various work-related pressures in healthcare facilities often lead to a decline in OCB. This study aims to identify factors influencing OCB among health workers using a Systematic Literature Review (SLR) approach following the PRISMA guidelines. Literature searches were conducted through Google Scholar, ScienceDirect, and Garuda databases, covering publications from 2015 to 2025. A total of 16 articles met the inclusion criteria and were analyzed thematically. The findings indicate that OCB is influenced by two main groups of factors: internal individual factors (job satisfaction, organizational commitment, emotional intelligence, optimism, work motivation, and quality of work life) and external organizational factors (transformational leadership, organizational culture and climate, perceived organizational support, leader–member exchange, workload, work stress, and emotional supervisor support). External factors were found to be more dominant than internal factors. These findings underscore the importance of organizational strategies in fostering supportive leadership and a positive work climate to enhance Organizational Citizenship Behavior among health workers.

Using Gamified Vocabulary Instruction to Enhance Young Learners’ Motivation in English Learning at a Foreign Language Center in Ca Mau

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This study investigates the effects of gamified vocabulary instruction on the motivation of young EFL learners at a foreign language center in Ca Mau, Vietnam. Although vocabulary learning is essential in EFL contexts, instructional practices in many Vietnamese language centers continue to rely heavily on repetition, translation, and rote memorization, which often fail to sustain learners’ motivation. To address this issue, a ten-week gamified instructional program was implemented, integrating game elements such as points, badges, leaderboards, and collaborative activities into vocabulary lessons. Data were collected through a post-intervention questionnaire measuring learners’ enjoyment, engagement, effort, and perceived usefulness of the activities, supplemented by semi-structured interviews to gain qualitative insights into learners’ experiences. Quantitative data were analyzed using descriptive statistics, while qualitative data were thematically analyzed to identify recurring motivational patterns. The study aims to provide empirical evidence on the motivational impact of gamified vocabulary instruction and to contribute to the limited research on gamification in provincial EFL contexts in Vietnam. The findings are expected to offer practical implications for language teachers and institutions seeking to enhance learner motivation through more interactive and engaging instructional approaches.

Decorative Art at Hoi Khanh Pagoda Ho Chi Minh City Vietnam: Characteristics and Values

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Decorative art at Southern Vietnamese temples is an important element in the structure of Vietnamese Buddhist art, reflecting the cultural, spiritual, and aesthetic values ​​of the community. Hoi Khanh Temple, located in Ho Chi Minh City, Vietnam (formerly Binh Duong province), built in 1741, is one of the typical Buddhist structures with a rich system of decorative patterns, influenced by traditional Vietnamese art, Chinese, Cham, and Indian cultures, and the Mahayana Buddhist art of the Southern region. This study aims to analyze the sculptural characteristics, aesthetic value, cultural significance, and artistic symbols in the decorative patterns at Hoi Khanh Temple, based on the integration of theoretical foundations from aesthetics, art history, semiotics, regional cultural studies, and theories of cultural exchange and transformation.

The research methodology includes field surveys, description, motif classification, sculptural analysis, regional comparisons, and the application of interdisciplinary methods between art history, ethnology, history, and cultural studies. The research results show that the decorative art of Hoi Khanh Pagoda possesses unique characteristics such as harmonious composition, exquisite carving techniques, widespread use of motifs of mythical creatures, flowers, and Buddhist symbols; and the localized cultural exchange creating a distinctive decorative style of the former Binh Duong region.

This research not only contributes to supplementing the theoretical basis of Southern Vietnamese Buddhist decorative art but also provides important documentation for heritage preservation and the promotion of traditional art values ​​in the current context.

Do Financial Policies and Firm Characteristics Affect Firm Value? Evidence from Indonesian Mining Firms Listed on the Indonesia Stock Exchange (2020–2024)

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Firm value reflects market assessments of a company’s financial performance and future prospects, particularly in capital-intensive and volatile industries such as mining. This study examines the effects of dividend policy, investment decisions, leverage, profitability, and firm size on firm value in mining companies listed on the Indonesia Stock Exchange during the 2020– 2024 period. Using a quantitative approach, this study employs panel data regression analysis on financial statement data obtained through purposive sampling. Firm value is measured using Tobin’s Q, while the independent variables are proxied by standard financial indicators. The results show that dividend policy, investment decisions, leverage, profitability, and firm size do not have a statistically significant effect on firm value. These findings indicate that investors in the mining sector tend to prioritize growth prospects, overall firm performance, and risk considerations rather than short-term financial policies or firm-specific characteristics. In addition, high dividend payouts may limit internal funds for investment, while investment allocation, leverage utilization, and profitability improvements may not immediately translate into higher market valuation due to perceived risks, liquidity constraints, and industry uncertainty. This study suggests that market valuation in the mining sector is influenced more by broader expectations and external conditions than by individual financial indicators, providing important implications for managers and investors in understanding firm value dynamics.