📈 economics

Reconstructing Property Tax Regulation under Fiscal Decentralization: Towards a Framework of Fiscal Equity and Local Tax Autonomy in Indonesia

This study employs normative legal research to critique Indonesia's current property tax framework under fiscal decentralization for failing to balance local autonomy with fiscal equity, proposing a reconstructed legal model that integrates expanded local discretion, equity mechanisms, and digital modernization to achieve sustainable local finance.

Ramadhita Ramadhita, Syabbul Bachri2026-06-24
📈 economics

Beyond Barriers: Mini Review of Multi-Level Determinants of Female Labour Force Participation in Developing Economies

This mini-review synthesizes empirical evidence from Indonesia and cross-national contexts to demonstrate that advancing female labour force participation in developing economies requires coordinated, context-sensitive policies that simultaneously address structural economic conditions, institutional support systems, and deeply embedded gender norms.

Sabrina Nurul Afifah, Moses Glorino Rumambo Pandin2026-06-24
📈 economics

From Intention to Action: A Dual-Framework Model of Consumption Values and Planned Behavior in Solar Energy Adoption.

This study empirically validates a dual-framework model integrating the Theory of Consumption Values and the Theory of Planned Behavior to demonstrate how specific consumption values influence psychological constructs and purchase intention, ultimately driving the actual adoption of residential solar energy systems in Hyderabad.

Diddi Radhika, Devika Rani Sharma2026-06-24
📈 economics

An integrated TOE-IE-ESG framework linking ESG performance and managerial cognition to digital transformation quality in small and medium-sized enterprises

This study integrates the Extended TOE-IE model, managerial resource cognition theory, and ESG research to demonstrate that while ESG performance drives substantive digital transformation in SMEs primarily through alleviating financing constraints, its effectiveness is critically dependent on managerial leadership capabilities and is often undermined by managerial myopia, ultimately revealing that substantive digitalization fully mediates the link between ESG performance and operational success.

Minh Nguyen Tien, Hai Do Huu2026-06-24
📈 economics

Tail Risk Spillovers Between Islamic and G7 Stock Markets: Portfolio Optimization

This study utilizes a Quantile Vector Autoregression framework to demonstrate that Islamic stock indices exhibit significant tail risk spillovers with G7 markets during extreme conditions and, when integrated into Minimum Connectedness or Minimum Correlation portfolios, effectively enhance risk-adjusted returns and hedging capabilities against systemic vulnerabilities.

Mejed Boumrifeg, Nejib Hachicha2026-06-24