Mohamad Khoiru Rusydi

This study examined the intersection of corporate governance and the crisis of precarity in the digital age of gig economy, focussing on how workers resisted algorithmic control and structural inequalities. A systematic literature review (SLR) was conducted, synthesizing 104 documents published between 2017 and 2025, retrieved from Scopus and Web of Science databases. Bibliometric mapping and thematic synthesis were applied to classify research types, methodological approaches, and policy models. The article was structured around performance analysis, thematic evolution, and governance linkages, highlighting how corporate accountability, fairness, transparency, and stakeholder inclusivity had been challenged in digital Labour regimes. The novelty of this work lay in its comprehensive mapping of gig Labour resistance strategies—ranging from communicative unionism to entrepreneurial solidarities—while explicitly linking them to good corporate governance (GCG) principles. Findings showed that platforms often reproduced systemic inequalities, misclassified workers, and obscured accountability through algorithmic opacity, yet fissures in digital management created opportunities for collective agency. The implications suggested that corporate governance needed to evolve towards human-centred accountability, algorithmic transparency, and inclusive stakeholder protection to mitigate precarity and reinforce labour rights in the digital age.

In medical diagnostics, brain tumor classification remains essential, as accurate and efficient models aid medical professionals in early detection and treatment planning. Deep learning methodologies for brain tumor classification have gained popularity due to their potential to deliver prompt and precise diagnostic results. This article proposes a novel classification technique that integrates the Xception model with a hybrid attention mechanism and progressive image resizing to enhance performance. The methodology is built on a combination of preprocessing techniques, transfer learning architecture reconstruction, and dynamic fine-tuning strategies. To optimize key hyper-parameters, this study employed the Dynamic Chaotic Whale Optimization Algorithm. Additionally, we developed a novel learning rate scheduler that dynamically adjusts the learning rate based on image size at each training phase, improving training efficiency and model adaptability. Batch sizes and layer freezing methods were also adjusted according to image size. We constructed an ensemble approach by preserving models trained on different image sizes and merging their results using weighted averaging, bagging, boosting, stacking, blending, and voting techniques. Our proposed method was evaluated on benchmark datasets achieving remarkable accuracies of 99.67%, 99.09%, and 99.67% compared to the classical algorithms.

This article aims to analyze the influence of perceptions of procedural, distributive, and retributive fairness, cognitive-based trust, and motivation based on a commitment to voluntary compliance of small and medium enterprise (SME) taxpayers in Surabaya, East Java, Indonesia. The theoretical basis of this study is the theory of motivation and the Slippery Slope Structure. This article uses convenience sampling and a survey approach by distributing questionnaires with digital instruments, and the total number of responses from SME taxpayers is 117. Concrete evidence from the analysis shows that perceptions of fairness (distributive and retributive) and trust (cognitive) increase voluntary tax compliance of SME taxpayers. Motivation (commitment) plays an important role in mediating the perception of (procedural) fairness because the perception of procedural fairness is related to the taxation system: calculating, paying, and reporting, and including if there are things that do not comply with applicable regulations (being inspected and punished), so taxpayers need to convince themselves of their obligations as taxpayers and believe that the system is fair. This study provides a framework for analyzing tax compliance models, which consider perceptions of fairness, taxpayer trust in tax authorities, and commitment to play a major role in voluntary tax compliance, especially among SME taxpayers.

This study aims to analyze the various factors that influence the prevention of procurement fraud, including the implementation of the Anti-Bribery Management System (ABMS), Government Internal Control System (SPIP), and the role of the Internal Compliance Unit (UKI), with organizational commitment and ethical culture as moderators. It employs a quantitative causal approach, with data collected through surveys and analyzed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The results demonstrate that the implementation of ABMS, SPIP, and UKI positively impacts the prevention of procurement fraud. Organizational commitment and ethical culture strengthen the influence of SPIP implementation, while ethical culture weakens the role of UKI in preventing fraud. ABMS, SPIP, and UKI are crucial in fraud prevention, but their effectiveness is enhanced by a strong commitment to ethics. While organizational commitment strengthens SPIP's preventive effects, a strong ethical culture may reduce the reliance on UKI in fraud prevention. These findings underscore the importance of comprehensive anti-fraud measures such as the implementation of ABMS, SPIP, and the establishment of UKI in preventing procurement fraud.

This study aims to analyze the transfer pricing used by companies as a technique to save taxes and analyze the effect of bonus mechanisms, tunneling incentives, and good corporate governance on transfer pricing activities in multinational companies listed on the Indonesia Stock Exchange. The data for this study were obtained from multinational companies in Indonesia listed on the Indonesia Stock Exchange from 2015 to 2020, with data collection techniques using database collection techniques. The population of this study were 18 companies so that 90 observations were obtained. The sampling technique in this research is purposive sampling. This study uses secondary data, namely annual reports and financial statements.The results show that the bonus mechanism has no effect on transfer pricing practices, and this study also shows that tunneling incentives have no effect on transfer pricing practices, but this study shows that good corporate governance has a positive effect on transfer pricing aggressiveness activities. This research contributes practically in providing information to company management for consideration in implementing transfer pricing and for the Director General of Taxes to anticipate the implementation of transfer pricing for multinational companies.