Proceedings of the International Conference on Sustainable Management for Peace and Harmony
ISSN Online: 3021-6XXX The Conference Proceedings of the International Conference on Sustainable Management for Peace and Harmony (ICSMPH) comprises a collection of peer-reviewed papers presented at the conference. This publication aims to disseminate knowledge and insights in the field of Business Management, fostering academic discourse and practical applications that contribute to sustainable management for peace and harmony. Learn more about ICSMPH Conference
TIMELY RECONCEPTUALIZATION OF DIGITAL MARKETING: A CASE STUDY OF FOOD DELIVERY GIANT ZOMATO
This case study examines the strategic reconceptualization of digital marketing by Zomato, India's leading food delivery platform, during its transformation from a restaurant discovery service to a comprehensive food-tech ecosystem. The study analyzes how Zomato successfully navigated multiple strategic challenges including intense competition, the COVID-19 pandemic, and its transition to a public company, through innovative digital marketing strategies. Using secondary research methodology, this case investigates Zomato's evolution from 2008 to 2024, focusing on key strategic decisions, digital marketing innovations, and business model transformations. The findings reveal that Zomato's success stemmed from its ability to reconceptualize digital marketing around emotional engagement, data-driven personalization, and omnichannel integration while maintaining agility during crisis periods. The case provides insights for digital transformation strategies in competitive markets and demonstrates the critical role of timely marketing reconceptualization in sustaining market leadership.
Copyright (c) 2025 Lakshmaiah Botla, Dinkar Hazare, Sonali Kadam https://creativecommons.org/licenses/by/4.0
MATHEMATICAL CALCULATION OF CHANGE IN FOREIGN DIRECT INVESTMENT BEHAVIOR, POLICY, ITS TRENDS, IMPACTS AND COMPOSITION WITH REFERENCE TO INDIA IN POST REFORM PERIOD: A REVIEW STUDY
Various theoretical researches on foreign direct investment have resulted in a better understanding of the financial mechanism and investor behaviour at both the micro and macro levels, enabling for the emergence of new economic theory. Microeconomic Foreign Direct Investment theories are firm-centered, linked to ownership and internal advantages, and aimed at, market inefficiencies, biases and industrial economics. Furthermore, macroeconomic FDI theories emphasize country-specific characteristics as well as directed international economy and commerce. The Portuguese were the first to establish a textile operation in India in 1500AD, accompanied by British and Dutch East India Companies. Till then FDI has become a key factor for the development of the developing nations and India is one of them. Developed countries enriched with the resources like technology, capital and management skills. They take the comparative advantage by investing in developing countries. Due to the large market size, cheap labour and abundance of natural resources, India has reached under one of the top emerging economies. Various sectors are emerging as a favorite destination for foreign investors. Some of the key fields of FDI are petroleum, mine, coals, and fuel, as well as banks, healthcare, transport, financing, manufacture, and retail. FDI is as much important as a growth engine for India. In 2014 Indian Government has taken important measures such as make in India, reduction in effective corporate tax from 25% to 17%, introduction of production linked incentive scheme in thirteen sectors that works as catalyst for attracting FDI.
Copyright (c) 2025 Anita Kumari, Ruchi Goyal, Sunil Kumar, Sonali Kadam, Amruta Sane https://creativecommons.org/licenses/by/4.0
BLUE OCEAN STRATEGY IMPLEMENTATION AND ITS EFFECT ON ORGANIZATIONS GROWTH: A CASE STUDY OF RELIANCE JIO
This case study examines the implementation of Blue Ocean strategy by Reliance Jio Infocomm Limited and its remarkable impact on organizational growth in India's telecommunications industry. Using W. Chan Kim and Renée Mauborgne's Blue Ocean theoretical framework, this research analyses how Jio successfully created uncontested market space and made competition irrelevant through value innovation. The study employs secondary data research methodology, analysing financial data, market performance metrics, and industry transformation indicators from 2016-2024. Findings reveal that Jio's Blue Ocean strategy implementation resulted in exceptional organizational growth: achieving 474.61 million subscribers (40.6% market share), revenue growth from ₹40.8K crores (FY2019) to ₹1.3 trillion (FY2024), and fundamentally reshaping India's telecom landscape. The case demonstrates how strategic reconceptualization of industry boundaries can drive unprecedented organizational growth while creating new market demand. The research contributes to understanding Blue Ocean strategy application in emerging markets and provides insights for organizations seeking disruptive growth strategies.
Copyright (c) 2025 Sonali Kadam, Ravi Chhabra https://creativecommons.org/licenses/by/4.0
NETFLIX: A STUDY OF COMPETITIVE MARKETING STRATEGIES TO BOOST THE CUSTOMER BASE
This case study investigates Netflix's competitive marketing strategies and their effectiveness in expanding and retaining customer base in the increasingly crowded streaming entertainment market. The study analyzes Netflix's evolution from a DVD rental service to a global streaming giant, examining key marketing strategies including content localization, original programming investment, data-driven personalization, and competitive pricing models. The research evaluates how Netflix has successfully competed against traditional media companies and emerging streaming platforms through innovative marketing approaches, strategic partnerships, and technology-driven customer engagement. Through detailed analysis of customer acquisition costs, retention rates, and market share data, the study assesses the return on investment of various marketing initiatives. The case explores Netflix's global expansion strategies, examining how the company adapts its marketing mix for different geographical markets while maintaining brand consistency. The findings provide insights into how digital platforms can leverage technology, content strategy, and customer analytics to build sustainable competitive advantages in highly contested markets.
Copyright (c) 2025 Nitin Deshmane, Navnath Lendave https://creativecommons.org/licenses/by/4.0
MARKETING ANALYSIS OF MOTHERS RECIPE: CULTIVATING SEPARATE MARKET
This case study analyzes Mother's Recipe's strategic approach to cultivating distinct market segments in India's competitive ethnic food industry. Established in 2001, the company transformed from a traditional pickle manufacturer to India's market leader across multiple food categories, operating in 45+ countries with over 150 product variants.The study examines how Mother's Recipe differentiated itself through emotional branding centered on maternal love and traditional cooking values, using the "#TasteOfMothersLove" positioning to create authentic cultural connections. The company implemented sophisticated segmentation strategies including product diversification across traditional pickles, ready-to-cook products, and ready-to-eat meals, while deploying sub-brands (Rozana, Recipe, ELMAC) to address diverse price points and regional preferences.Key findings reveal successful market leadership through strategic combination of emotional positioning, geographic expansion with regional customization, omnichannel distribution, and continuous innovation. The company achieved strong financial performance with 15.12% net profit margin and significant revenue growth.The case provides valuable insights for marketing practitioners seeking differentiation in traditional industries, demonstrating that successful market cultivation requires authentic brand positioning supported by strategic segmentation and operational excellence. The study contributes to understanding emotional branding effectiveness and market segmentation strategies in emerging markets.
Copyright (c) 2025 Sonali Kadam, Dinkar Hazare https://creativecommons.org/licenses/by/4.0
TECHNOLOGY-ASSISTED PERSONALIZED HEALTH INSURANCE: EXAMINING HUMAN-MACHINE INTERACTION IN CONSUMER DECISIONS
This study explores how consumers view customized health insurance and how technology facilitates efficient human-machine communication for customized insurance plans. It looks at how customer behaviour is affected by technological interfaces, specifically how ready they are to reveal personal information and use digital platforms to make insurance decisions. The study also assesses if technology-enabled customisation boosts health insurance industry sales. To gather primary data, a mixed-methods approach was used, combining structured interviews and online surveys with secondary research from industry sources. Customers' interest in tailored insurance options and their openness to technology are positively correlated, according to the findings of this paper. The lack of a statistically significant correlation between customisation and actual sales, however, raises the possibility that other variables, such privacy concerns, ignorance, or discontent with the available alternatives, could limit the influence of personalization on sales. Notwithstanding this disparity, the results highlight the increasing significance of technology-driven customization in health insurance. It is anticipated that customized insurance solutions would become more popular as customers get more tech-savvy and at ease with interacting with machines.
Copyright (c) 2025 Manoj Pareek, Krishnendu Ghosh https://creativecommons.org/licenses/by/4.0
KIA SUCCESS STORY: STRATEGIC TRANSFORMATION TO SERVE THE GROWING LUXURY MARKET
This case study examines KIA Corporation's strategic transformation from a budget-focused automaker to a premium brand successfully positioned to serve the expanding luxury automotive market and wealthy consumers. Through comprehensive analysis of market data, financial performance metrics, and strategic initiatives spanning 2015-2024, this research investigates how KIA leveraged the creation of its Genesis luxury division, strategic investments in design and technology, and targeted marketing to capture market share in the rapidly growing premium automotive segment. The study reveals that the global luxury car market is projected to grow from $700.59 billion in 2024 to $1,366.62 billion by 2034, driven primarily by increasing populations of high-net-worth individuals globally. KIA's transformation strategy, centered on establishing Genesis as a standalone luxury brand, resulted in over one million cumulative vehicle sales within eight years and 8.28% year-over-year growth in 2024. Key success factors identified include sustained quality improvements, distinctive design leadership under Peter Schreyer, early adoption of electric vehicle technology, and strategic separation of luxury operations from the core KIA brand. The findings demonstrate that automotive companies can successfully migrate from value to premium positioning through comprehensive brand transformation, strategic market timing, and sustained investment in quality and innovation. This case provides practical insights for automotive executives and marketing strategists seeking to understand luxury market dynamics and successful brand repositioning strategies in competitive markets.
Copyright (c) 2025 Saroja Asthana, Vilas Pharande https://creativecommons.org/licenses/by/4.0
JAIN IRRIGATION: VICTORIOUS JOURNEY FROM FALL TO RISE
This case study examines the remarkable journey of Jain Irrigation Systems Limited (JISL) from a severe financial crisis to a successful corporate turnaround and recovery. The study analyzes the company's transformation from the edge of bankruptcy in 2018-2019, when it faced a debt burden of over ₹5,000 crores, to its recent recognition as one of India's most valuable family businesses in 2024. Through comprehensive debt restructuring, strategic operational improvements, and renewed focus on core competencies, JISL successfully implemented a turnaround plan that resulted in significant financial recovery, with net profit soaring from a loss of ₹12.1 billion in FY23 to a profit of ₹9.1 billion in FY24. The case provides insights into crisis management, financial restructuring, and the importance of stakeholder cooperation in corporate recovery scenarios. Key success factors include unanimous lender support, strategic asset optimization, working capital management improvements, and maintaining operational excellence during financial distress.
Copyright (c) 2025 Sonali Kadam, Anita Khaire https://creativecommons.org/licenses/by/4.0
WILL OFFLINE RETAIL STRATEGY BY BIGBASKET HELP IT TO UPLIFT THE FALLING CUSTOMER BASE?
This case study investigates BigBasket's strategic shift toward offline retail channels as a response to declining customer base and increased competition in the online grocery sector. The research analyzes the rationale behind BigBasket's omnichannel expansion, examining how the company aims to leverage physical presence to complement its digital platform and recover market position. The study evaluates the effectiveness of BigBasket's offline initiatives including neighborhood stores, pickup points, and partnerships with traditional retailers in addressing customer acquisition and retention challenges. Through systematic analysis of customer behavior data, sales performance metrics, and market response indicators, the research assesses whether offline expansion can successfully reverse the declining customer trends. The case explores the operational challenges and opportunities associated with integrating offline and online channels, including inventory management, customer experience consistency, and cost optimization. The findings provide insights into the viability of omnichannel strategies for pure-play online retailers facing market saturation and competitive pressure. The study offers valuable lessons for e-commerce companies considering offline expansion as a growth and recovery strategy.
Copyright (c) 2025 Saroja Asthana, Ravi Chhabra https://creativecommons.org/licenses/by/4.0
WHAT MOVES THE MARKET? EXPLORING FACTORS THAT SHAPE INVESTOR BEHAVIOUR IN EQUITIES
With rapid changes in the perspective of the stock market as well as investors’ behavior, the financial market has become organized. Various stock markets in all over India are opened for trading. In the last few decades, the major focus is diverted towards the study of investors’ behavior. The main intent of this study is to develop a broader understanding about investors’ psychological behavior for the purpose of increasing the efficiency of individual investors as well as the market. Investments of investors contribute funds not only in the capital market but also in the growth of the economy. This study is an attempt to analyze the behavioral factors which include different types of biases as well as big five personality traits that influence their investment decisions.
Copyright (c) 2025 Anita Kumari, Sonali Kadam, Sunil Kumar https://creativecommons.org/licenses/by/4.0
FACTORS INFLUENCING BUYING INTENTION OF YOUTH TOWARDS THE SUGAR FREE PRODUCTS
The paper focus on the causal factors that influence buying intention of sugar free products by youth in India. The study has been conducted in an International University in India among the youth in the age group of 15-40 to elicit the factors that play a positive role in the formation of buying intention of sugar free products. The primary study has been done with the help of a questionnaire after doing a rigorous literature review. The study has considered five influencing factors such as ‘perception, attitude, health reason, healthy lifestyle, and knowledge’ as independent variables and the buying intention as dependent variable. We applied the regression analysis to establish the relationship between influencing factors and the buying intention. Only one independent factor out of five has been found significant in influencing the buying intention of sugar free products. The study has also found that there is no gender difference among the five influencing factors and the buying intention of sugar free products.
Copyright (c) 2025 Prathamesh Patil, Anjali Singh, Lakshmaiah Botla https://creativecommons.org/licenses/by/4.0
AN EMPIRICAL ANALYSIS ON APPLICATION OF FINANCIAL DERIVATIVES AS HEDGING STRATEGY AMONG INDIAN I.T. FIRMS
This study investigates the application of financial derivatives as hedging strategies by Indian IT firms. It explores the types and extent of derivative usage, factors influencing hedging decisions, and the effectiveness of these strategies in mitigating financial risks. The research focuses on the top 3 IT companies (TCS, Wipro, and Infosys) for the financial year 2022-2023. The findings reveal the prevalent derivative instruments used for hedging by Indian IT firms and identify key factors influencing their decisions to hedge. The research also analyzes the impact of hedging on financial performance and risk exposure. This project contributes to the existing literature on corporate hedging practices by providing empirical evidence on the determinants of hedging behavior within the Indian IT sector. It offers valuable insights for investors, analysts, and policymakers by highlighting how Indian IT firms manage foreign exchange risk and other financial exposures using derivative instruments. The study also identifies potential limitations associated with derivative usage and suggests directions for future research.
Copyright (c) 2025 Harsh Nayak, Neha Rajak, Manoj Sharma, Nitin Kisan Deshmane https://creativecommons.org/licenses/by/4.0
OPTIMIZING STORE PERFORMANCE THROUGH ANALYSIS OF CONSUMER PURCHASE PATTERNS
The retail industry is undergoing a significant transformation, driven by evolving consumer behaviors and the increasing importance of data-driven decision-making. This study, titled “Analyzing Customer Behavior and Purchase Patterns to Optimize Store-Level Performance,” aims to explore the intricacies of customer behavior within the consumer durable industry in India, with a specific focus on store-level performance for LG Electronics. Utilizing a blend of primary data collected from 450 Quick Commerce users in Pune, Maharashtra, and secondary literature sources, the research adopts a deductive approach to examine various dimensions of customer behavior, including demographics, shopping frequency, preferred purchase methods, and factors influencing brand switching. The findings reveal critical insights into customer preferences and behaviors. Notably, the age group of 26-35 years emerges as the most active segment, with a significant proportion of customers favoring weekly or monthly store visits. The study also highlights the pivotal role of discounts, promotions, and specific product needs in driving store visits. Moreover, the analysis underscores the importance of both online and in-store purchase methods, reflecting the hybrid shopping behavior prevalent among consumers. Key recommendations include enhancing the checkout process, improving customer service, and optimizing product availability and store layout. These recommendations are aimed at addressing identified pain points and enhancing overall customer satisfaction. The study's contributions are twofold: it provides a theoretical framework for understanding the "moment of truth" in retail environments and offers practical strategies for retailers to improve operational efficiency and customer engagement. This research not only fills a critical gap in the literature on retail analytics in the Indian context but also equips retail managers with actionable insights to drive store-level performance. The findings have broader implications for the retail industry, suggesting that a customer-centric approach, underpinned by data analytics, is essential for sustaining competitive advantage in today's dynamic market landscape.
Copyright (c) 2025 Shivam Akhare, Nitin Kisan Deshmane https://creativecommons.org/licenses/by/4.0
THE ROLE OF ARTIFICIAL INTELLIGENCE IN HUMAN RESOURCE MANAGEMENT
Human resources (HR) managers are among the industries in which IOT is ongoing to have a big influence The HR manager is in charge of identifying and employing the most qualified applicants for a place, and use of AI in HR can significantly influence recurting and HR management procedures. The automation of repetitive process, such artificial intelligence on human resources of the biggest impacts of artificial intelligence on human resources the efficiency of the candidate screening procedure can be increased and the possibility of hum an error decreased with software solutions that rely on machine learning algorithms and data analysis. Examining the advantages and disadvantages of artificial intelligence for human response is the aim of the paper.
Copyright (c) 2025 Sujatha Pagidipati, Suman Kumar N, Gurunadham Goli, Lakshmaiah Botla https://creativecommons.org/licenses/by/4.0
THE EFFECTIVENESS OF THE CASSAVA SUPPLY CHAIN TO SUPPORT INCREASING FARMERS' INCOME IN REALIZING STRONG FOOD SECURITY IN MALACCA REGENCY
Poverty is still a basic problem in Indonesia, as well as in Malacca Regency, East Nusa Tenggara Province (NTT). With the potential of natural resources owned by Indonesia and NTT, this should be used properly so that the national ideal as a country that has Good National Food Security. NTT and Malacca Regency have abundant natural resource potential as well, one of which is owned by Malacca Regency as a booster of the community's economy is cassava production. However, what often becomes a problem is that cassava farmers are generally poor and require special handling efforts. Therefore, the purpose of this research is to further research how the Supply Chain Management system of cassava production in Malacca Regency. So that an ideal model of good management and management was found. The urgency of this research is important, where an ideal model of the Supply Chain Management system has been found which has the potential to be an accelerator of economic growth in the area which will boost the community's economy. The research method used is using a mixed method approach, especially using the mixed method of sequential explanatory as described by Creswell (2014). The mixed method used in this study included three separate phases. In the initial stage, a preliminary survey was conducted to gain insight into the characteristics of the supply chain within the specified case study area, with a special focus on the Cassava commodity. The results of the research show that there are Cassava supply chain actors involving 7 main actors, namely, Farmers, Collector Traders, Small Agents, Large Agents, Retailers, Modern Markets and Consumers. The implementation of Cassava supply chain management in Malacca Regency has been running optimally because it has built an integrated relationship and good collaboration between supply chain actors from upstream to downstream, so that Cassava is distributed to consumers effectively and efficiently. Even though in terms of profits, farmers still cannot get maximum profits due to the length of the supply chain that occurs. There are three flows in the Cassava supply chain in Malacca Regency, namely the flow of goods, the flow of money, and the flow of information. The entire cassava supply chain in Malacca Regency has been running well, so that all parties can establish long-term relationships and have been well integrated to distribute to consumers.
Copyright (c) 2025 Efandri Agustian, Marisi, Lia Nurfadhilah, Midian E Sihombing, Indah Mutiara https://creativecommons.org/licenses/by/4.0
THE EFFECT OF EXPERIENTIAL MARKETING ON REPEAT VISITS OF ALFAMART CUSTOMERS IN KUPANG CITY
In this era of global development, the business sector faces increasingly dynamic and intense competition. Companies are required not only to offer quality products but also to create meaningful interactions that differentiate them from competitors. To win customer preferences and retain existing consumers, marketers must continuously innovate and develop strategies that form strong emotional bonds through positive customer experiences. One effective approach to achieve this is Experiential Marketing, which aims to touch customer emotions and provide memorable experiences, thereby increasing satisfaction and loyalty. This study aims to determine the effect of Experiential Marketing on revisit intention among Alfamart customers in Kupang City. The research employs a quantitative associative method, with data collected through an online questionnaire involving 96 respondents (n=96), selected using a non-probability sampling technique. The Experiential Marketing variable is measured through five key dimensions: Sense (sensory experiences), Feel (emotional engagement), Think (cognitive stimulation), Act (behavioral influence), and Relate (social identity and connection). The results of simple linear regression analysis indicate that Experiential Marketing has a significant and positive effect on revisit intention, contributing 55.1% to the variation in revisit behavior. The remaining 44.9% is influenced by other factors not covered in this study, such as brand trust, service quality, and price perception. Enhancing the five experiential dimensions can encourage repeat visits, increase transaction frequency, and raise the average purchase value per visit. For store managers, this means designing in-store experiences that stimulate the senses, evoke positive emotions, engage customers cognitively, encourage active participation, and foster social connections among shoppers. For investors, the 55.1% contribution reflects a high potential for customer loyalty, reduced acquisition costs, and more predictable revenue streams. Ultimately, such strategies not only enhance short-term sales performance but also support long-term business sustainability and competitive advantage.
Copyright (c) 2025 Ronald PC Fanggidae, Debryana Y, Julia Chatrine Junina https://creativecommons.org/licenses/by/4.0
SMALL BUT SMART: HOW DOES KNOWLEDGE MANAGEMENT IMPROVE SMES' PERFORMANCE IN EMERGING ECONOMIES
Small and Medium Enterprises (SMEs) are crucial to Indonesia's economy. However, many SMEs encounter obstacles in enhancing their performance. This study seeks to examine the influence of knowledge management, Artificial Intelligence (AI), and innovation on the performance of SMEs in Indonesia. Data was gathered from 200 SMEs across diverse industrial sectors using the survey method. PLS-SEM was used to validate data and examine the hypothesized relationships. The results of the study show the effective implementation of KM contributes to increasing operational efficiency and driving innovation, which is important to adapt to market changes. By managing knowledge well, SMEs can improve their competitiveness and performance through the identification and utilization of opportunities. Innovation serves as a link between KM and performance, creating an environment that supports the development of new ideas. Additionally, AI acts as a mediator that accelerates decision-making and improves collaboration among employees. The results of this study show that SMEs need investment in an organized knowledge management system and supporting technology to achieve optimal performance and sustainable growth. These findings will be beneficial for practitioners and researchers in the field of marketing and entrepreneurship.
Copyright (c) 2025 Yonas Ferdinand Riwu, Dominikus K. T. Aman, Sari A. Natonis https://creativecommons.org/licenses/by/4.0
AWARENESS TO ACTION: GLOBAL CITIZENSHIP EDUCATION IN A LOCAL HIGHER EDUCATION CONTEXT
This study investigates the awareness and integration of Global Citizenship Education (GCED) principles within the community of the City College of Calamba (CCC). Grounded in UNESCO’s GCED framework and the UN Sustainable Development Goal (SDG) 4.7, the research addresses a critical gap in Philippine higher education literature by examining local institutional practices. A quantitative descriptive survey design was employed, utilizing a UNESCO-adapted instrument administered to 103 teaching and non-teaching staff. Non-parametric tests revealed no statistically significant differences in awareness levels of cognitive, socio-emotional, and behavioral dimensions across gender. Findings show high levels of awareness but weaker integration into teaching practices and professional services. The study highlights both opportunities and challenges in operationalizing a whole-school approach to GCED. Contributions include practical recommendations for curriculum enhancement, staff training, and policy reforms that can inform not only CCC but also other similar higher education institutions in the Asia-Pacific region.
Copyright (c) 2025 MH Lanuza https://creativecommons.org/licenses/by/4.0
THE CONVERGENCE OF EASE AND EXCELLENCE: GAUGING USER ADOPTION AND SYSTEM QUALITY IN IOT-ENABLED RECYCLING
This study evaluates an IoT-based system designed for junk and scrap trading, employing a dual approach that combines user acceptance and expert quality assessment. A purposive sample of 110 respondents (50 students, 50 employees, and 10 junkshop employees) participated in a survey based on the Technology Acceptance Model (TAM). Expert evaluators, selected based on qualifications in software engineering and system quality assessment, rated the system against ISO 25010 standards. TAM results indicated strong positive perceptions across all constructs, including perceived usefulness, ease of use, and willingness to adopt. Expert evaluation revealed consistently high ratings across ISO 25010 quality dimensions, although Functional Suitability showed significant differences (F = 4.703, p = 0.011), with junkshop employees rating it lower compared to students and employees. The study demonstrates practical efficiency gains, such as faster appraisal and more accurate counts of recyclable items, contributing to broader sustainability goals by reducing waste mismanagement. Findings highlight both behavioral acceptance and technical robustness as critical to adoption, emphasizing the need for refinements to align functionalities with frontline users’ needs. The integration of TAM and ISO 25010 offers comprehensive insights for future system development and supports the advancement of sustainable circular economy practices.
Copyright (c) 2025 N Racelis, MH Lanuza, R Almonte https://creativecommons.org/licenses/by/4.0
PIGGYBACK TAX: POTENTIAL FOR TAX EXTENSIFICATION THROUGH THE IMPOSITION OF MOTOR VEHICLE TAX (PKB) OPTIONS IN THE PROVINCE OF EAST NUSA TENGGARA (NTT)
Objective: This study aims to analyze the potential implementation of an additional motor vehicle tax (PKB) based on Law Number 1 of 2022 concerning Central and Regional Financial Relations (HKPD Law) to increase regional original revenue (PAD) for the East Nusa Tenggara (NTT) Provincial Government and Kupang City. Method: A quantitative approach was used using time-series simulations (2021–2023) and trend forecasting (2024–2029) using Microsoft Excel. Data on PKB realization, vehicle numbers, and tax rates were analyzed to model revenue under both a revenue-sharing framework (Law No. 28/2009) and an additional 66% tax burden. Results: The OPsen system significantly increased district/city regional revenue compared to the revenue-sharing system. In 2023, the OPsen contributed 39.76% (Rp 116.17 billion) to Kupang City's Regional Original Revenue (PAD), compared to 10.15% (Rp 29.67 billion) under the revenue-sharing framework. This aligns with the objectives of fiscal decentralization, namely strengthening regional tax authority while maintaining administrative efficiency. However, horizontal disparities may arise due to variations in the number of registered vehicles across regions. Implications: The OPsen mechanism enhances fiscal autonomy but requires strong public outreach to mitigate potential demand shocks from higher tax burdens. Local governments should diversify revenue streams, such as optimizing levies related to tourism and village-owned enterprises (BUMDes), to reduce overreliance on the Motor Vehicle Tax (PKB). Policymakers must balance fairness and efficiency in implementing additional levies to ensure sustainable regional fiscal health.
Copyright (c) 2025 Fanggidae Rolland E, Bolang Rikhard T. Ch., Molidya Aldarine, Purwanto Edy https://creativecommons.org/licenses/by/4.0
MANAGEMENT OF THE FAMILY HOPE PROGRAM AND COMMUNITY WELFARE IN PONGGEOK VILLAGE
This study analyzes the management of the Family Hope Program (PKH) in Ponggeok Village, focusing on the four management functions: planning, organizing, mobilizing, and supervision. The main goal of the study is to examine whether the implementation of PKH aligns with its objectives in improving the welfare of poor families through education, health, and social welfare. The research adopts a qualitative descriptive design, using purposive sampling to select 12 informants consisting of PKH facilitators, village officials, and beneficiary families. Data collection was carried out from June to July 2025 through semistructured interviews, direct observation, and document analysis. The collected data were processed using NVivo 12 software to generate coding, word frequencies, and thematic insights. Findings reveal that PKH has contributed positively to school attendance, routine health check-ups, and improved access to social welfare services. However, challenges remain in terms of misuse of funds, limited understanding of program objectives among beneficiaries, and weak coordination between stakeholders. The discussion highlights these findings in relation to Terry’s management theory and compares them with other PKH evaluations in rural contexts, showing that remote areas face persistent implementation gaps. This study concludes that while PKH planning and organization are generally consistent with program design, mobilization and supervision require further strengthening. Limitations include the single-site focus and reliance on self-reported data, which may affect generalizability. Recommendations include strengthening socialization, monitoring, and cross village comparative studies to ensure more sustainable impacts.
Copyright (c) 2025 TE Evendy, K Arthana, K Molidya https://creativecommons.org/licenses/by/4.0
DIGITAL TRADE CONGREGATES WITH CULTURAL INTELLIGENCE: THE DYNAMICS OF CROSS BORDER E-COMMERCE
Global e-commerce has evolved and has become a significant part of the international trade. E-commerce growth effects the entire world market. While technology and logistics have played an imperative role in enhancing global trade, one of the key differentiators that has emerged in businesses seeking their presence across the world has been cultural intelligence. The current study explores the intersection of digital trade with cultural awareness thus highlighting the strategic relevance of adapting diverse cultural nuances like language, values, behavioural patterns across the globe. The study delves deeper into success stories of global brands like Alibaba, Amazon and Netflix and showcases how businesses are capable of integrating cultural intelligence with their e-commerce strategies. The study also examines the challenges that arise out of cross-cultural misalignments thus leading to brand rejections and loss of reputation. As digital trade escalates around the globe, being culturally intelligent is definitely an added advantage for businesses that seek to grow..
Copyright (c) 2025 P Mehra https://creativecommons.org/licenses/by/4.0
THE IMPORTANCE OF INSTITUTIONAL AI DIRECTIONS: AN EXPLORATORY FACTORY ANALYSIS (EFA) IN IDENTIFYING FACTORS OF AI IN CLASSROOM CONTEXT AND THEIR RELATIONSHIP TO ACADEMIC INTEGRITY
This study investigates institutional directions for integrating Artificial Intelligence (AI) in higher education classrooms and their relationship to academic integrity. Given the rapid adoption of AI technologies in education and concomitant concerns about ethical use and academic honesty, the research aims to empirically identify and validate latent factors that influence AI implementation and integrity outcomes. Utilizing an exploratory quantitative design, a self-administered questionnaire was distributed to 751 undergraduate students at the City College of Calamba. The instrument, developed based on literature review and pilot-tested for reliability, comprised 12 Likert-scale items per latent variable assessing AI usage practices, challenges, awareness, perceived potential, and academic integrity principles. Exploratory Factor Analysis (EFA) revealed five distinct factors—AI Usage Practices, AI-Related Challenges and Issues, Awareness and Ethical Considerations, Perceived Potential of AI, and Academic Integrity—that collectively accounted for approximately 62% of total variance. Factor loadings ranged notably from 0.60 to 0.85, confirming the construct validity and internal consistency of the measurement model. Students generally expressed agreement (grand mean = 3.25) with responsible AI use strategies, highlighting a mature stance on maintaining human interaction and academic honesty while mitigating reliance on AI. Moderate inter-factor correlations (0.35 to 0.58) underscored the interactive influence among these latent constructs. The findings emphasize the importance of clear institutional AI guidelines, professional development focused on ethical AI use, and inclusive engagement of educational personnel beyond teaching roles. The study addresses gaps in longitudinal data by recommending further research on evolving perceptions and effective pedagogical models for AI-enhanced learning that uphold integrity. This work contributes to understanding the multifaceted dynamics of AI adoption in education, offering actionable recommendations to foster sustainable, ethical, and inclusive AI integration that safeguards academic standards.
Copyright (c) 2025 MH Lanuza, R Gonzales https://creativecommons.org/licenses/by/4.0