Technology and Society Perspectives (TACIT)

The Role of Data Governance in Enhancing Government Transparency and Accountability

Jeffriansyah Dwi Sahputra Amory — Fri, 07 Aug 2026 00:00:00 +0000

This study aims to analyze the role of data governance in enhancing government transparency and accountability, as well as to identify the factors that support its implementation. The research employs a literature review method with a qualitative approach and descriptive analysis. Data were collected from Google Scholar, ScienceDirect, and various documents published by international organizations and credible government institutions during the period 2017–2026. The initial search process yielded 60 articles and documents, which were subsequently screened based on relevance, quality, and alignment with the research objectives, resulting in 49 sources being included in the analysis. Data analysis was conducted through thematic categorization, identification of key concepts, comparison of research findings, and interpretation. The results indicate that data governance plays a significant role in improving data quality, strengthening public information disclosure, reducing information asymmetry, and supporting government oversight and accountability processes. The findings also reveal that the successful implementation of data governance is influenced by policy quality, human resource capacity, and the level of information system integration across government agencies

Challenging Native-Speakerism in Academic Discourse: A Cor-pusBased Critical Discourse Analysis of Language Education Research

Yulian Purnama, I Nyoman Sudiana — Fri, 07 Aug 2026 00:00:00 +0000

This study examines the representation of NS/NNS terminology in language education research using a corpus-based critical discourse analysis. The corpus consisted of 94 English-language journal articles published between 1994 and 2026. Quantitative corpus techniques, including frequency, collocation, concordance, and semantic prosody analyses, were integrated with Fairclough's three-dimensional critical discourse analysis framework. The findings reveal four major patterns. First, over 70% of native speaker occurrences are used descriptively without conceptual clarification, indicating their naturalization within academic writing. Second, only 3.1% of the occurrences explicitly challenge the traditional NS/NNS dichotomy. Third, a clear contradiction exists between researchers' critical perspectives on native-speakerism and their continued use of conventional terminology in empirical reporting. Finally, only around 10% of the analyzed articles adopt alternative conceptual frameworks, demonstrating that conceptual transformation remains limited. These findings indicate that academic discourse functions not only as a site of critical reflection but also as a mechanism for reproducing native-speakerist ideology. The study highlights the need for greater critical language awareness, more inclusive terminology, and institutional support to advance the decolonization of English language education.

Live Commerce as a Digital Marketing Innovation for MSMEs: The Role of Interactivity and Consumer Trust in Enhancing Purchase Intention

Imam Jayanto, Wahyuni Sri Astutik — Fri, 07 Aug 2026 00:00:00 +0000

This study aims to analyze the role of live commerce as a digital marketing innovation for MSMEs by examining the influence of interactivity and consumer trust on purchase intention. The study employed a literature review method using a qualitative approach and descriptive analysis. Data were collected from Google Scholar, ScienceDirect, and relevant reports published by international organizations covering the period from 2010 to 2026. The initial search identified 50 publications, which were subsequently screened based on relevance, quality, and alignment with the research objectives, resulting in 41 articles selected for analysis. The findings indicate that interactivity serves as a key stimulus for increasing consumer engagement, while consumer trust reduces perceived risk and encourages purchase intention. The success of live commerce is influenced more by communication quality, information transparency, and seller credibility than by technological features alone. A limitation of this study is its reliance on secondary data; therefore, the findings depend on the quality of the reviewed literature and are not supported by direct empirical evidence. The findings are expected to enrich the digital marketing literature and provide practical insights for MSMEs in developing more adaptive marketing strategies.

The Effects of Firm Size and Leverage on Profitability: Empirical Evidence from Textile and Garment Manufacturing Companies Listed on the Indonesia Stock Exchange, 2020–2025

Hizbul Khootimah Az Zaakiyyah, Nita Laila Asyifa, Putri Pramestiwi Kusumojati — Fri, 07 Aug 2026 00:00:00 +0000

This study examines the effects of firm size and leverage on the profitability of textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2025 period. A quantitative approach employing an explanatory research design was adopted using secondary data obtained from the companies' annual financial statements. The sample consisted of 76 firm-year observations selected through purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and multiple linear regression analysis. The findings reveal that both firm size and leverage have positive and statistically significant effects on profitability, measured by Return on Assets (ROA). Furthermore, leverage demonstrates a stronger influence on profitability than firm size. These findings support the Resource-Based View and Trade-Off Theory, suggesting that effective resource utilization and optimal capital structure management contribute to improved corporate financial performance. The study provides practical implications for corporate managers in optimizing asset utilization and financing decisions to enhance profitability while offering valuable insights for investors in evaluating corporate financial performance and making investment decisions.

The Influence of Financial Literacy on Financial Behavior and Borrowing Intention from Online Loans/P2P Lending

Garin Pratiwi Solihati, Fitri Indriawati — Fri, 07 Aug 2026 00:00:00 +0000

This study aims to examine the effect of financial literacy on financial behavior and borrowing intention through peer-to-peer (P2P) lending services, as well as to investigate the mediating role of financial behavior. The study is motivated by the rapid growth of digital lending services, which have expanded access to financial resources while simultaneously increasing potential financial risks, particularly among university students. This research employed a quantitative approach with a causal associative research design. Data were collected through questionnaires distributed to university students with prior experience using P2P lending services and were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings indicate that financial literacy has a positive effect on both financial behavior and borrowing intention. Financial behavior also has a positive effect on borrowing intention and partially mediates the relationship between financial literacy and borrowing intention. These findings suggest that improving financial literacy should be accompanied by the development of healthy financial behavior to promote more rational, responsible, and sustainable use of P2P lending services.