Article Per Year (5 Year)
p-Index From 2021 - 2026
0.61
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This Author published in this journals
All Journal International Journal of Technology and Education Research Journal of Accounting and Business Education
Ananda Sriphol
Unknown Affiliation
Decision Sciences, Operations Research & Management Education Languange, Linguistic, Communication & Media Other

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English As An Instrument of Economic Growth: A Systematic Literature Review Pratiwi, Rani Julia; Siti Nur Khoiriyah; Konsultindo, Christian Tjatur Budi; Ananda Sriphol; Danardana Murwani; Ludi Wishnu Wardana; Andy Prasetyo Wati
International Journal of Technology and Education Research Vol. 3 No. 02 (2025): April - June, International Journal of Technology and Education Research (IJET
Publisher : International journal of technology and education research

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63922/ijeter.v3i02.1809

Abstract

This study aims to examine the role of English as an instrument in economic growth in Indonesia through a Systematic Literature Review (SLR) approach. The literature selection process followed the PRISMA flow to ensure transparency and validity, and was supported by bibliometric analysis and visualization using VOSviewer software. The literature analyzed came from Google Scholar and Web of Science published between 2019-2025, with keywords focusing on the relationship between English language acquisition and economic growth. From the selection of the initial 100 articles, 9 relevant articles were obtained for further analysis. The results show that English proficiency contributes to four main aspects of economic growth, namely: (1) as a source of individual income through private courses, (2) as an essential skill in entrepreneurship and global business, (3) as a branding tool in the tourism sector, and (4) as a medium of communication with foreign investors. These findings reinforce the human capital theory that places language acquisition as a strategic asset for national economic competitiveness. This study concludes that English is an important instrument in supporting Indonesia's economic growth in the era of globalization.
Digital Transformation and Regulatory Arbitrage: How Cash Holdings Facilitate Corporate Tax Avoidance Fadlil Abdani; Moh. Afani; Rama Putra Adi Cahaya; Izzun Nisa’yanayiroh; Ananda Sriphol
JABE (JOURNAL OF ACCOUNTING AND BUSINESS EDUCATION) Volume 11, Issue 1, September 2026
Publisher : Universitas Negeri Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17977/jabe.v11i1.68112

Abstract

This study aims to examine the effect of digital transformation on tax avoidance and the mediating role of cash holdings in public companies in Indonesia. Using a purposive sampling technique, a final sample of 2,040 firm-year observations was obtained from non-financial companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The data were analyzed using panel data regression, a mediation approach, and two-stage least squares (2SLS) to address potential endogeneity. The results demonstrate that digital transformation consistently and robustly reduces tax avoidance through a direct channel while increasing cash holdings. Cash holdings partially mediate this relationship in a competitive manner, where larger cash reserves actually increase tax avoidance, consistent with the pecuniary motive hypothesis. Nevertheless, the total effect of digital transformation on tax avoidance remains negative. These findings provide crucial implications for tax authorities, particularly in developing countries, highlighting the necessity of technology-based oversight mechanisms to enhance corporate tax compliance and overcome administrative capacity limitations.
Co-Authors Andy Prasetyo Wati Fadlil Abdani Fulgentius Danardana Murwani Izzun Nisa’Yanayiroh Konsultindo, Christian Tjatur Budi Ludi Wishnu Wardana Moh. Afani Pratiwi, Rani Julia Rama Putra Adi Cahaya Siti Nur Khoiriyah