Authors - Ayatulloh Michael Musyaffi, Rida Prihartini, Muhammad Ikhwan, Rochma Sudiati, Diah Armeliza, Maulana Amirul Adha, Maudy Shinta Maychella Abstract - Over the past decade, the integration of Artificial Intelligence (AI) into personal financial management has emerged as a strategic trend, transforming how individuals approach budgeting, investing, retirement planning, and debt management. Although academic interest in this area has grown, systematic mapping of publication trends, intellectual structures, and research gaps remains limited. This study conducts a bibliometric analysis of 624 Scopus-indexed publications from 2015 to 2024 using the Biblioshiny platform. The findings indicate a marked increase in publications following the COVID-19 pandemic, with most contributions originating from institutions in Asia, while Western countries produced the most highly cited works. Author keyword analysis and Multiple Correspondence Analysis (MCA) mapping identified three major thematic dimensions: algorithmic decision support, behavioral finance applications, and experimental AI methodologies. Additionally, several underexplored yet promising areas were identified, including demographic personalization, the integration of ethical considerations, and behavioral-based AI design. This study provides a comprehensive knowledge map and offers actionable insights for advancing research in AI-driven personal finance.
Authors - S Anupama Kumar, Vijayalakshmi M N, Divya T L, Narasimha Swamy S Abstract - Recent advancements in the Higher Education have led to the adoption of diverse learning approaches across the globe. The current educational frame-work incorporates multiple techniques, such as collaborative learning, active learning, cognitive learning, and more to improve the performance of the student. Experiential learning is one of the promising approaches, enabling students to experiment with concepts and learn through practical application. This paper explores the effectiveness of Project-Based Learning (PBL), an experiential learning approach, in a higher education course to improve student learning outcome. This research focuses on understanding the relationship between PBL, Collaborative Learning (CL), Iterative Learning (IL), Authentic Learning (AL), Disciplinary Course Learning . The research contributes towards the effectiveness of PBL in improving the student learning outcome. Structural equation model is used to attain the findings. A positive relation is found between the PBL, collaborative learning, disciplinary course learning, iterative learning, and authentic learning. This relation in large has improved the learning outcome of the student to a greater extent. Hence PBL is found to be an effective technique to be adopted in higher education and enable the students to acquire new knowledge using various methods. This in turn will improve the learning outcome of the students.
Authors - Dhvani Shah, Disha Chandaria, Harshil Shah, Janhavi Patel, Abhijit Joshi Abstract - Non-parametric tests are important in statistical analysis where data fails to meet assumptions like normality or homogeneity of variance. Nevertheless, choosing and implementing the right test is frequently statistical in nature, which is a limitation for most users. Therefore, we suggest an intelligent framework that automates the selection and running of non-parametric tests through machine learning. A well-curated dataset of statistical problems is fed into a Decision Tree Classifier, which is labeled as the best model with 93.4 percent accuracy to identify the most appropriate non-parametric test, such as the Runs Test, Wilcoxon Signed-Rank Test, and Mann-Whitney U Test. After prediction, the identified test is run automatically, and outputs are produced in a well-structured, interpretable manner. This method increases accessibility, enhances statistical analysis efficiency, and opens the way to further application of non-parametric testing in data-driven inquiry.
Authors - Sarvani Kocherlakota, Poojitha Panchakarla, Vellore Vandana, Buchi Harika Abstract - Circular economy is gaining momentum in the field of production and consumption to achieve sustainable goals in this digital era. Many strategies have been evolved in functioning the digital technologies to enhance the circular economy. But out of these technologies, we are not aware which technology could be used to emerge circular economy to a great extent. Entrepreneurship represents a key factor in capturing new circular business opportunities. To investigate its current research landscape and emerging trends, we conducted a Bibliometric analysis by using R software 4.5.0, and VOSviewer to identify the research trend, emerging topics, collaborations among countries, authors, documents and the contributing academic journals during the study period. Journal of Cleaner Production is having the highest publications and Resources, Conservation and Recycling is having the most cited document. Kumar A is the most contributing author in publications and Kumar V is the most cited author. Netherlands is the most contributing affiliation for publications and United Kingdom high international references.
Authors - Matipa Ricky Ngandu, Ntima Mabanza, Gardner Mwansa Abstract - Cybersecurity Information Sharing (CIS) among Small and Medium-sized Enterprises (SMEs) is increasingly recognized as essential for collective threat mitigation, yet participation remains low due to complex human, social, and organizational barriers. Underpinned by Social Cognitive Theory (SCT) this study explores how human factors such as trust, leadership engagement, awareness levels, and communication practices influence CIS participation within SME ecosystems. Drawing on academic literature and analysis of primary quantitative and qualitative data, we present a socio-technical model that conceptualizes CIS as a form of digital crowdsourcing, embedded within informal and semi-formal social networks. Our findings indicate that SME participation in CIS is significantly enhanced when trust-building practices, cultural alignment, and role-specific awareness are actively supported through peer in-fluence and community-based engagement mechanisms. The proposed model identifies the conditions under which SMEs are most likely to share security intelligence, including personalization of tools, clear governance structures, and inter-organizational trust scaffolding. This work emphasizes the role of social structures and crowdsourcing dynamics in driving effective cybersecurity engagement, offering practical implications for designing inclusive, scalable, and human-aware CIS platforms tailored for resource-constrained SMEs. This work contributes to broader efforts in boosting cyber resilience through socially grounded, technology-supported approaches.
Authors - Bhupinder Kaur, Shivani Gupta, Kritika Sheoran Abstract - The corporate world is increasingly becoming aware of the dynamic nature of its laws and policies, and has actively started functioning towards it. The observance of ESG goals by corporations is a de-novo approach towards the achievement of SDGs, and is an improvement over the already existing concept of CSR. Even credit rating agencies are considering ESG factors while assessing the creditworthiness of corporates, because under the ESG regime, corporations are responsible for their Environmental, Social and Governance initiatives, towards a better and sustainable tomorrow. This paper studies the environmental sustainability of various industries of the energy sector that have been filing their BRSR reports while following their environmental policy. Studying energy sector is important, because ultimately, one of the prominent parameters of every BRSR report is the amount of energy consumed in the industrial process. Herein, a comparative study shall be made taking regard to amount of energy generated and the various other parameters reported in a BRSR report. The study reveals that BRSR reporting is an effective and reliable method to access the actual compliance of environmental policy regulations by corporations. Further, the paper also enlists various shortcomings in the BRSR reporting system.
Authors - Eka Septariana Puspa, Laode Arahman Nasir, Dwi Handarini, Gentiga Muhammad Zairin, Surya Anugrah, Windy Permata Suyono, Septi Nurmalita, Rochma Sudiati, Irima Rahmadani, Nazwa Febriyani Abstract - This study explores the harmonization of financial reporting and accounting standards in the merger of two Indonesian state-owned enterprises (SOEs), Perum X and Perum Y. Employing a qualitative case study approach, the research investigates the systemic differences in accounting policies, financial information systems, and reporting structures that pose significant challenges in the post-merger integration process. Data were collected through in-depth interviews, document analysis, and observation of the integration process. The findings reveal disparities in Chart of Accounts (COA) structure, PSAK implementation—particularly PSAK 16 and PSAK 71—and the use of financial systems, with X operating an ERP-based system while Y remains reliant on Excel-based processes. Regulatory interventions, such as asset restatement and capital participation adjustments, are also discussed as critical factors influencing harmonization efforts. A conceptual framework is proposed to guide future SOE mergers in aligning accounting systems and policies. The harmonization process enhances financial transparency, managerial decision-making, and auditability, but also highlights the need for national guidelines and institutional coordination. This study contributes to the literature on public sector accounting by providing practical insights and policy recommendations for improving the consistency and integrity of financial reporting in SOE mergers. It also opens avenues for further research on long-term outcomes and cross-sector comparisons of accounting harmonization in public enterprises.
Authors - Mohima Rahman, Mehzabul Hoque Nahid, Khandakar Tahurul Islam, Erfan Ovee Nomaan, Kazi Tareq Ullah Abstract - This study investigates the critical factors influencing the post-ERP performance shift of Huamn Resource Management (HRM) in the Fast-Moving Consumer Goods (FMCG) organizations in Bangladesh, utilizing the Technology–Organization–Environment (TOE) framework. Drawing on the empirical evidence, the research evaluates the impact of five determinants, Competitive Environment, Perceived Compatibility, Perceived Efficiency, Top Management Support, and Training, on post-ERP performance shift in HRM. The findings re-veal that Competitive Environment, Perceived Compatibility, Perceived Efficiency, and Top Management Support significantly enhance post-ERP performance, whereas Training does not show a statistically significant effect. These results underscore the importance of aligning ERP systems with organizational processes, supported by effective leadership, system fit, and external responsiveness. The study also emphasizes the need for fostering an innovation-driven culture, strengthening vendor partnerships, and ensuring system scalability and compliance in the post-ERP phase. By addressing these strategic and operational factors, HR departments can improve efficiency, agility, and data integrity, ultimately enhancing organizational competitiveness. The research contributes to the growing discourse on digital transformation in HRM and offers actionable insights for practitioners, policymakers, and enterprise system stake-holders in emerging market contexts.
Authors - Dwi Handarini, Eka Septariana Puspa, Nuramalia Hasanah, Ratna Anggraini, Surya Anugrah, Windy Permata Suyono, Septi Nurmalita, Rochma Sudiati , Sabo Hermawan, Stefany Indiraguna Joka Abstract - The rapid growth of Indonesia’s digital economy has brought millions of Micro, Small, and Medium Enterprises (MSMEs) into online marketplaces such as Shopee, Tokopedia, and TikTok Shop. However, despite their economic significance, MSME tax compliance remains critically low due to limited tax literacy and weak financial administration. This study examines the impact of digital tax education and financial application usage on tax literacy and tax compliance intention among e-commerce MSMEs. Drawing on the Theory of Planned Behavior (TPB), a quantitative explanatory approach was employed using data from 100 MSME respondents in Indonesia. Structural Equation Modeling (PLS-SEM) was applied to test direct and mediating effects. The results show that both digital tax education and financial app usage significantly improve tax literacy, which in turn strongly predicts tax compliance intention. Tax literacy also mediates the relationship between digital interventions and compliance behavior. These findings offer theoretical contributions by integrating digital behavioral factors into tax compliance models, and practical implications for policymakers to develop integrated strategies that combine tax education with financial technology empowerment. Strengthening digital literacy and promoting fintech adoption can increase voluntary compliance, expand the tax base
Authors - Harsh Sobhashana, Jiya Bera, Margin Ankola, Nishat Shaikh Abstract - Voice-Enabled Chess is an innovative Python-based application that enhances traditional chess gameplay with modern voice recognition technology. Designed for accessibility and engagement, the system allows players to exe-cute moves using voice commands, providing an intuitive and hands-free gaming experience. The application integrates speech-to-text conversion via the Speech Recognition library, while AI- driven decision-making ensures a challenging opponent. A graphical user interface (GUI) enhances usability, and Docker deployment simplifies distribution across platforms. This project targets a diverse audience, including chess enthusiasts, individuals with disabilities, and technology enthusiasts interested in voice-controlled applications. By leveraging Python’s extensive ecosystem, including NumPy, Pandas, and the Chess library, the system efficiently manages game logic and interactions. Through the fusion of traditional chess mechanics with modern artificial intelligence and speech recognition, Voice-Enabled Chess pro- motes inclusivity and innovation in digital game development.
