International Journal of Economics and Management Research
International Journal of Economics and Management Research : ISSN: 2830-2664 (print), ISSN: 2830-2508 (Online) an electronic international journal, provides a forum for publishing the original research articles, review articles from contributors, and the novel technology news related to management, accounting and economic. This journal is SINTA 4 accredited (Decree of the Director General of Higher Education, Research and Technology Number 10/C/C3/DT.05.00/2025 dated March 21, 2025 concerning the Accreditation Rating of Scientific Journals for Period I of 2025) starting from Volume 1 Number 3 of 2022 to Volume 6 Number 2 of 2027. This journal is published 3 (three) times a year, namely the April, August, and December editions. Indexed by : Journal Sponsors and Partners :
The Influence of Lifestyle and Brand Image on iPhone Purchasing Decisions: An Empirical Study of Generation Z in Cibubur
This study investigates the influence of lifestyle and brand image on purchasing decisions of iPhone products among Generation Z consumers in Cibubur, Indonesia. The rapid growth of the smartphone market has intensified brand competition, making consumer decisions increasingly shaped not only by functional considerations but also by psychographic and perceptual factors. However, empirical evidence focusing on digital-native consumers in specific local contexts remains limited. Therefore, this research aims to analyze both the partial and simultaneous effects of lifestyle and brand image on purchasing decisions. A quantitative approach with a causal research design was employed using a survey method. Data were collected from 100 Generation Z iPhone users through structured questionnaires and analyzed using multiple linear regression with SPSS. The results indicate that lifestyle has a positive and significant effect on purchasing decisions, suggesting that iPhone usage is closely related to entertainment needs and lifestyle expression. Brand image also shows a positive and significant effect and demonstrates a stronger influence compared to lifestyle, reflecting the importance of brand reputation, symbolic value, and perceived quality in high-involvement technology products. Furthermore, lifestyle and brand image simultaneously explain 59.2% of the variance in purchasing decisions. These findings confirm that purchasing behavior among Generation Z is shaped by the interaction between personal lifestyle characteristics and positive brand perceptions. This study contributes to consumer behavior literature in the digital generation context and provides managerial implications for developing lifestyle-oriented and brand-based marketing strategies in the smartphone industry.
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Compliance of Murabahah Home Financing Contracts from the Perspective of Contemporary Fiqh al-Muʿāmalāt
Murabahah has become the most dominant purchase and sale contract in contemporary Islamic banking practices, especially in home ownership financing products. The institutional transformation of murabahah has given rise to a critical debate about the substantive fit between classical fiqh and modern banking practices. This study aims to analyze the implementation of murabahah-based home ownership financing within the framework of contemporary fiqh by assessing substantive compliance beyond the validity of formal law. The research method uses a qualitative juridical-empirical approach that integrates normative analysis of Islamic legal and regulatory sources with empirical data from in-depth interviews, institutional documents, and operational practices of Islamic banking. Data analysis was carried out thematically and integratively using maqāṣid al-sharī'ah as an evaluative framework. The results of the study show that murabahah financing has met the formal requirements of fiqh, such as price transparency, contract certainty, and legal ownership of assets. Administrative procedures, partnerships with developers, and internal governance mechanisms support legal certainty and institutional compliance. However, there are substantive tensions between contract certainty and distributive fairness, particularly in long-term, fixed-margin financing that limits the customer's adaptive flexibility. From the perspective of maqāṣid al-sharī'ah, murabahah contributes to the protection of property and life through access to housing, but the broader social benefits are still immeasurable. This study concludes the need to integrate social welfare indicators in governance so that murabahah is in harmony with substantive justice.
The Influence of Intellectual Capital, Gender Diversity of the Board of Directors, Audit Quality and Profitability on Corpo-rate Social Responsibility
In the high-stakes environment of the energy sector, Corporate Social Responsibility (CSR) serves as a vital mechanism for maintaining social legitimacy and managing environmental risks. Despite its importance, the determinants of CSR disclosure in emerging markets like Indonesia remain debated, with inconsistent evidence regarding the roles of internal resources versus governance structures. This study aims to resolve these discrepancies by empirically examining the influence of Intellectual Capital, Board Gender Diversity, Audit Quality, and Profitability on CSR. Utilizing a quantitative approach with purposive sampling, the research analyzes secondary data from 26 energy companies listed on the Indonesia Stock Exchange over the 2020–2024 period, employing panel data regression with a Random Effect Model. The findings challenge the Resource-Based View application in this context, revealing that Intellectual Capital and Profitability do not significantly affect CSR disclosure. Conversely, the study provides robust evidence supporting Stakeholder and Legitimacy theories, as Board Gender Diversity and Audit Quality demonstrate a positive and significant influence. These results indicate that in regulated and high-profile industries, sustainability reporting is driven less by financial slack or knowledge assets and more by ethical governance structures, specifically inclusive decision-making and independent external assurance. This research contributes to the literature by clarifying that governance mechanisms are the primary catalysts for corporate accountability in the energy sector.
Transformational and Inclusive Leadership Communication in Driving Public Sector Organizational Change in the Digital Transformation Era
This research examines the role of transformational leadership communication mechanisms in driving public sector organizational change in the digital transformation era, with a case study at the Ministry of Finance of the Republic of Indonesia thru the "Kemenkeu Satu" application. A qualitative approach with a single case study design was used, focusing on the analysis of publicly documented leadership communication practices. Data was collected from secondary documents, such as leadership speeches and statements, news releases, official press releases, and public policy documents containing narratives of organizational integration, work values, and digital transformation agendas. Data analysis was conducted using thematic coding techniques to identify communication patterns that reflect the dimensions of transformational leadership and the strengthening of an inclusive climate. The research findings indicate that leadership communication serves as a managerial mechanism that unifies the direction of change, strengthens the legitimacy of the transformation, and manages the organization's internal diversity. The "Kemenkeu Satu" program is positioned as an integrative narrative that connects the vision of change, the value of integrity, cross-unit collaboration, and the drive for digital-based learning and innovation. This finding confirms that the success of public organizational transformation is not solely determined by formal policies and structures, but also by the consistency and quality of leadership communication in building shared meaning and workplace cultural cohesion. Practically, this research shows that change management in public organizations requires a consistent, inclusive, and continuous learning-oriented leadership communication strategy for digital transformation to be effective. This research enriches the public sector change management literature with thematic evidence on how leadership communication manages internal diversity to strengthen cultural cohesion and commitment to change. However, this study has some limitations, including reliance on secondary data which may limit direct understanding of individual contexts within the organization and potential interpretive bias from available documents.
Utilizing Digital Branding for Galendo Ciamis MSMEs to Increase Competitiveness
Galendo, a specialty product of Ciamis Regency, has great potential. However, amidst the digital economic transformation, Galendo MSMEs face several strategic issues that hinder their competitiveness. This study aims to explore digital branding strategies to increase the competitiveness of Galendo MSMEs, one of Ciamis's signature culinary products, and their contribution to local food security in the creative economy era. Despite having large market potential, the majority of Galendo MSMEs still rely on conventional marketing strategies, while consumer trends show a significant shift to digital platforms. This results in low visibility and competitiveness of Galendo compared to modern food products with stronger branding. This study uses an exploratory qualitative approach with a case study method. Informants were determined through purposive sampling, including Galendo MSME owners, digital marketing practitioners, the Ciamis Regency KUKMP Office, and consumers. The results show that Galendo MSMEs are beginning to realize the importance of digital branding, but still face limitations in digital literacy, content consistency, and brand differentiation strategies. On the other hand, significant opportunities exist through the use of social media, marketplaces, and local culture-based storytelling to build brand awareness, customer engagement, and brand differentiation. This research confirms that a targeted digital branding strategy not only strengthens the competitiveness of Galendo's MSMEs in the national market but also supports local food security by increasing demand and strengthening the supply chain for coconut, the primary raw material.
Digital Marketing Strategies and Their Impact on Sales Volume : Evidence from Culinary MSMEs in Banjar District
This study investigates the influence of digital marketing on sales volume among culinary micro and small enterprises (MSMEs) in Banjar District, a sector in which digital adoption remains limited despite increasing demands for technological adaptation. The central problem concerns the low level of digital marketing literacy and the suboptimal use of online sales platforms, prompting this study to examine the existing condition of digital marketing practices, describe the current level of sales volume, and determine the extent to which digital marketing affects sales performance. A quantitative explanatory approach was applied, utilizing primary data collected through a saturation sampling technique involving 68 culinary MSME respondents registered on Gojek and Grab platforms. Data analysis employed validity and reliability tests, correlation analysis, coefficient of determination, t-test, and simple linear regression. The findings reveal that both digital marketing practices and sales volume fall within the “good” category, and the correlation between the two variables is moderate. The coefficient of determination indicates that digital marketing explains 28.62% of the variance in sales volume, demonstrating its substantive contribution while acknowledging the presence of other influencing factors. Hypothesis testing confirms that digital marketing has a significant effect on sales volume among culinary MSMEs in Banjar District. Overall, the study underscores that strengthening digital marketing strategies particularly through more intensive use of e-commerce applications and social media can enhance sales performance and improve the competitive capacity of MSMEs in the digital economy era.
Revisiting Sustainability Management Theory from a Critical Paradigm
of sustainability management theory across organizational contexts. Nevertheless, much of this development remains dominated by instrumental and managerial orientations that conceptualize sustainability primarily as a strategic mechanism to enhance efficiency, legitimacy, and competitive advantage. This study aims to critically examine the evolution of sustainability management theory through a critical paradigm, focusing on its underlying assumptions, power relations, and transformative capacity. This research adopts a qualitative and interpretive approach through a critical literature analysis of peer-reviewed academic publications on sustainability management published between 2019 and 2025. Data were collected using systematic document analysis and examined through thematic coding to identify dominant narratives and marginalized perspectives within contemporary sustainability discourse. Analytical rigor was strengthened through conceptual triangulation across management, sustainability, and critical social theory literature. The findings indicate that mainstream sustainability management theory emphasizes measurable outcomes, standardized reporting, and market-based logic, often neglecting ethical reflexivity, social justice, and ecological limits. While critical perspectives advocating organizational responsibility, stakeholder inclusion, and ecological resilience are emerging, they remain underrepresented within dominant theoretical frameworks. This study contributes to sustainability management scholarship by highlighting the limitations of instrumental approaches and emphasizing the importance of a critical paradigm in advancing more reflexive, inclusive, and transformative sustainability theories.
Internal Corporate Governance, Profitability, and Firm Value: Evidence from Indonesian Manufacturing Firms in the Consumer and Industrial Sector
This study examines the relationship between good corporate governance (GCG) mechanisms and company value, with profitability as a mediating variable, in manufacturing companies in the industrial and consumer goods sectors listed on the Indonesia Stock Exchange in 2023. GCG mechanisms are proxied by managerial ownership, institutional ownership, and the proportion of independent commissioners. The study uses an explanatory quantitative approach with secondary data from companies' annual reports and financial statements. The sample was selected purposively and analyzed using regression-based path analysis to test direct and indirect effects, as well as Sobel's test to confirm the mediating role. Descriptive statistics show a heterogeneous ownership structure, with institutional ownership dominating and managerial ownership tending to be uneven across companies, while the proportion of independent commissioners is relatively more uniform. Model testing shows that managerial ownership and institutional ownership are positively related to profitability, and profitability is positively related to company value. The mediation test indicates that profitability mediates the relationship between managerial ownership and institutional ownership on company value. Conversely, independent commissioners do not show a significant effect on profitability or company value, so the mediation path is not supported. These findings confirm that ownership mechanisms play a more consistent role in driving value creation through the performance channel, while the effectiveness of independent commissioners is not sufficiently reflected when measured solely based on composition. This study suggests strengthening the implementation of substantive GCG and using governance indicators that capture the quality of supervision in future research, so that the explanation of variations in company value becomes more comprehensive.
The Effect of Digital Transformation, Innovation Capability, And Organizational Agility on Organizational Resilience in Muslim Fashion UMKM
Muslim fashion SMEs play a strategic role in Indonesia’s economy but face substantial challenges due to changing trends, intense competition, and shifts in consumer behavior, including showrooming and webrooming phenomena. These circumstances require strong organizational resilience to sustain business continuity. This study aims to analyze the influence of digital transformation, innovation capability, and organizational agility on organizational resilience in Muslim fashion SMEs in the Tanah Abang area. A quantitative approach was employed, involving a survey of 150 SME owners and managers, with data analyzed using the PLS-SEM method. The findings indicate that digital transformation and innovation capability have a positive and significant effect on organizational resilience. Digital transformation enhances operational efficiency and market adaptability, while innovation capability promotes the renewal of products and business models relevant to the Muslim fashion industry. Conversely, organizational agility does not have a significant effect, suggesting that organizational agility alone is insufficient to strengthen resilience without adequate support from digitalization and innovation. This study provides practical implications for enhancing the competitiveness and resilience of Muslim fashion SMEs in increasingly dynamic market conditions.
Implementation of Tax Administration Service Digitalization at Waingapu Tax Office, Directorate General of Taxes
This study examines the implementation of digitalization in tax administration services at KPP Pratama Waingapu, Directorate General of Taxes, using the Indonesian e-Government Ranking (PeGI) framework. The research is motivated by the uneven readiness of digital public services in peripheral and archipelagic regions, particularly in areas with limited infrastructure and digital literacy. This study employs a qualitative descriptive approach, with data collected through in-depth interviews, observation, and document analysis. The analysis focuses on five PeGI dimensions: policy, institutional capacity, infrastructure, applications, and planning. The findings reveal that although tax digitalization at KPP Pratama Waingapu has been formally implemented and supported by national policies, significant gaps remain between policy design and local implementation. These gaps are primarily caused by centralized policy formulation, limited external digital infrastructure, organizational capacity constraints, application complexity, and uneven user readiness. Empirically, tax administration performance remains stable due to strong supervision and intensive assistance by tax officers rather than increased taxpayer autonomy through digital services. The study concludes that the success of tax digitalization cannot be assessed solely based on system availability, but must also consider contextual adaptability, institutional capacity, and digital inclusion. Therefore, a more adaptive and hybrid digital service approach is required to ensure inclusive and sustainable tax administration in archipelagic regions such as Sumba.
From Dialogue to Synergy: Exploring the Role of Internal Communication Patterns in Building Effective Teamwork among Hotel Banquet Staff
Internal communication is a fundamental element in building effective teamwork, particularly in hotel banquet departments characterized by high coordination intensity and time pressure. This study aims to analyze internal communication patterns in building effective teamwork among banquet staff at Hotel Gumaya Semarang. A qualitative approach with case study design was employed to explore the phenomenon in-depth. Data were collected through in-depth interviews with 12 informants, participant observation, and document analysis, then analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings reveal three dominant forms of internal communication: vertical communication (instructions and reports), horizontal communication (peer coordination), and diagonal communication (cross-departmental coordination). Factors supporting communication effectiveness include technology support, supportive leadership, openness culture, and briefing routines, while inhibiting factors comprise time pressure and shift differences. Internal communication patterns contribute to teamwork dimensions including team coordination, collaboration, and team cohesion. The practical implications suggest the importance of intensifying daily briefings, optimizing communication technology, and developing structured handover systems to enhance teamwork effectiveness in banquet departments.
The Influence of Preventive Discipline, Internal Work Environment, Intrinsic Motivation on the Performance of Employees of the Regional Revenue Agency of Brebes Regency
The purpose of this study is to examine how employee performance at the Brebes Regency Regional Revenue Agency (BAPENDA) is affected by preventive discipline, the internal work environment, and intrinsic motivation. The main issues underlying this study are the decrease in employee performance scores from 2023 to 2024, as well as the high level of employee tardiness during the period from January to May 2025. The study adopted a quantitative research methodology, focusing on all 48 staff members working at BAPENDA in Brebes Regency. A census sampling approach (also known as saturated sampling) was implemented, meaning every individual from the entire group was considered a participant in the sample. Questionnaires served as the tool to gather data, which was then analyzed through multiple linear regression techniques using specialized statistical computer programs. The findings revealed a noteworthy positive influence of Preventive Discipline on how well employees performed, demonstrated by a regression coefficient of 0.347 and a significance level recorded at 0.000. The study also indicated that the Internal Work Environment had a substantial positive impact on employee performance, evidenced by a significance level of 0.000. Likewise, Intrinsic Motivation was seen to positively and significantly affect how well employees did their jobs. Taken together, the combined impact of these three aspects significantly shaped employee performance, showing a coefficient of determination (R²) of 0.950. This suggests that the model explains 95% of the changes in performance, while the other 5% is attributed to elements not explored within this research.
Optimization of Effective Tax Rate Through the Interaction of Debt Policy and CSR with Managerial Ownership as a Mediator in the Metal and Mineral Industry Listed on the Indonesian Stock Exchange for the Period 2022-2024
This study aims to analyze the optimization of the Effective Tax Rate (ETR) through the interaction of debt policy (Debt-to-Equity Ratio) and Corporate Social Responsibility (CSR) spending, with managerial ownership as a mediator, focusing on 30 companies in the metal and mineral industry listed on the Indonesia Stock Exchange for the 2022-2024 period. The research employs a quantitative approach using panel data regression with a Fixed Effect Model. In this study, optimal tax management is understood not as achieving the lowest tax rate, but as reaching an equilibrium point between tax efficiency and social responsibility to maintain long- term corporate legitimacy and value. The primary findings indicate that debt policy and CSR simultaneously exert a significant influence on ETR (p=0.0276). Likewise, in the mediation model, debt policy, CSR, and managerial ownership collectively show a significant simultaneous influence on ETR (p=0.0218). However, partially, each variable does not show a significant individual influence. This phenomenon is explained through the logic of Optimal Tax Rate Theory, where the ETR in the Indonesian mineral industry has reached a deterministic equilibrium heavily influenced by rigid regulations such as PP-96/2021 and PMK-169/2015. Consequently, marginal changes in individual managerial policies are not strong enough to shift the ETR independently, as the corporate tax position is primarily dictated by collective regulatory constraints and technical accounting factors.
Empirical Analysis of the Effect of Financial Performance, Sales Growth, and Leverage on the Value of Primary Consum-er Goods Companies Listed on the Indonesia Stock Exchange (IDX)
This study aims to examine the effect of financial performance, sales growth, and leverage on firm value in the primary consumer goods sector listed on the Indonesia Stock Exchange (IDX), as well as to assess whether there is a difference in these effects before and after the Value Added Tax (VAT) rate increase implemented in 2022. Financial performance is proxied by Return on Assets (ROA), Return on Equity (ROE), and Net Profit Margin (NPM), sales growth is measured through annual revenue changes, leverage is represented by the Debt to Equity Ratio (DER), and firm value is measured using Price to Book Value (PBV). This research employs a quantitative approach using secondary panel data from 46 publicly listed companies in the primary consumer goods sector during the period 2020–2023. The analytical methods include multiple linear regression, simultaneous testing, and difference testing. The findings indicate that, partially, financial performance indicators (ROA, ROE, and NPM) and sales growth do not have a statistically significant effect on firm value, while leverage (DER) has a significant negative effect. Simultaneously, financial performance, sales growth, and leverage jointly exert a significant influence on firm value. Furthermore, the difference test results reveal no significant variation in the influence of these internal fundamental variables on firm value between the periods before and after the 2022 VAT increase.
Job Satisfaction as a Mediator of Work Engagement and Remuneration on Teachers’ Turnover Intention
Turnover intention is the tendency or desire of an employee to leave their current job and seek employment elsewhere. The high turnover intention of teachers at Dewantara Vocational High School can be influenced by various factors such as work engagement and remuneration. The purpose of this study is to analyze the influence of work engagement and remuneration on turnover intention through the mediation of job satisfaction. The research method used an associative quantitative approach. The population consisted of 40 teachers through a saturated sampling technique. Data was collected through a pre-survey and a Google Form questionnaire. Data analysis using multiple linear regression, t-test, F-test, and path analysis with SPSS V26 application. The results of the study show that work engagement has a significant negative effect on turnover intention (t = -14.455 > t table 2.028), remuneration has a significant negative effect on turnover intention (t = -3.224 > t table 2.028), work engagement has a significant positive effect on job satisfaction (t = 4.983 > t table 2.026), remuneration has a significant positive effect on job satisfaction (t = 6.302 > t table 2.026), job satisfaction has a significant positive effect on turnover intention (t = 3.004 > t table 2.028), and job satisfaction cannot mediate the relationship between work engagement and remuneration on turnover intention. Simultaneously, work engagement, remuneration, and job satisfaction have a significant effect of 92.0% on turnover intention.
A Community-Based Ecotourism Management Model in Tourism Villages of the Kuta Mandalika Beach Buffer Zone
Ecotourism management in tourism villages located within coastal buffer zones requires an approach that balances community welfare, environmental sustainability, and tourism business viability. This article reviews ecotourism management models based on the Community-Based Tourism (CBT) approach that can be adapted to tourism villages in the buffer area of Kuta Mandalika Beach. A systematic literature review was conducted to examine best practices in tourism village management in Indonesia. The study identifies key components and guiding principles for designing an effective CBT-based ecotourism management model. The findings indicate that the most effective model involves four main components: strong local institutions, broad community participation, comprehensive implementation of CBT dimensions, and integrated ecological conservation in all tourism activities. The ideal model for tourism villages in the Kuta Mandalika buffer zone is a community-centered coastal and customary ecotourism model, developed gradually and supported by clear local regulations and multi-stakeholder partnerships to ensure long-term sustainability.
Unified Theory of Acceptance and Use of Technology (UTAUT) Model on the Use of E-Commerce -Based Ac-counting Information Systems in MSMEs
This study aims to examine the factors influencing the use of e-commerce–based accounting information systems (AIS) among Micro, Small, and Medium Enterprises (MSMEs) in Bengkulu City by applying the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The variables analyzed include performance expectancy, effort expectancy, social influence, facilitating conditions, behavioral intention, and use behavior. This research employs a quantitative approach using primary data collected through an online questionnaire distributed to MSMEs that have implemented e-commerce–based AIS. A total of 120 respondents were selected using purposive sampling, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results indicate that performance expectancy, effort expectancy, and social influence have a positive and significant effect on behavioral intention. Furthermore, facilitating conditions and behavioral intention significantly influence the actual use behavior of e-commerce–based AIS. The model demonstrates good reliability, validity, and predictive relevance, confirming the suitability of the UTAUT model in explaining technology acceptance in the MSME context. These findings suggest that perceived benefits, ease of use, social support, and adequate infrastructure play crucial roles in encouraging MSMEs to adopt and continuously use e-commerce–based accounting information systems. This study contributes to the literature on accounting digitalization and provides practical insights for MSMEs and policymakers in promoting technology adoption to enhance financial management efficiency and business competitiveness.
The Influence of Performance Expectations, Business Ex-pectations, Social Factors, and Facilitation Conditions on the Use of QRIS in MSMEs in Bengkulu City
The rapid growth of digital payment systems has encouraged cashless transactions among Micro, Small, and Medium Enterprises (MSMEs), particularly through the use of the Quick Response Code Indonesian Standard (QRIS). However, the adoption of QRIS remains limited among MSMEs in Bengkulu City, highlighting the need to understand the factors influencing its acceptance. This study investigates how performance expectancy, effort expectancy, social influence, and facilitating conditions affect the behavioral intention and actual use of QRIS among MSMEs, using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. A quantitative approach with a social survey method was employed, collecting data through online questionnaires from 120 MSME owners who actively use QRIS. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS software. Results show that performance expectancy, effort expectancy, and social influence significantly impact behavioral intention to use QRIS, while facilitating conditions and behavioral intention significantly influence actual QRIS usage. The findings indicate that MSMEs are more likely to adopt QRIS when they perceive benefits, ease of use, social support, and adequate infrastructure. This study provides valuable insights for policymakers, financial institutions, and regulators aiming to accelerate digital payment adoption in MSMEs and strengthen digital accounting systems.
The Effect of Key Audit Matters, Auditor Workload, and Operational Complexity on Audit Report Lag
This study examines the effect of Key Audit Matters (KAM), auditor workload, and operational complexity on audit report lag in companies listed on the Indonesia Stock Exchange during the 2022–2024 period. Audit timeliness is an important indicator of financial reporting quality and determines the usefulness of accounting information for stakeholders. The research uses secondary data obtained from the official websites of the Indonesia Stock Exchange, the Financial Services Authority, and the Indonesian Institute of Public Accountants. Samples were selected using a purposive sampling technique, resulting in 55 companies that met the predetermined criteria. Data were analyzed using multiple linear regression with the assistance of SPSS version 30. The results show that Key Audit Matters (KAM) do not have a significant effect on audit report lag, indicating that the number of KAM disclosures does not influence audit completion time. Auditor workload has a negative effect on audit report lag, suggesting that higher workloads are associated with shorter reporting delays. In contrast, operational complexity has a positive effect on audit report lag, implying that companies with more complex operations require more extensive audit procedures, which lengthen audit completion time. Overall, operational complexity plays a more dominant role in determining audit timeliness than KAM disclosure and auditor workload.
Inclusion-Risk Paradox of Fintech P2P Lending as an MSME Financing Source in Emerging Markets: A Systematic Literature Review
This study consolidates evidence from SINTA's indexed journal on the influence of fintech peer-to-peer (P2P) lending on micro, small, and medium enterprises (MSMEs) in emerging markets, emphasizing the tension between expanding inclusion and increasing risk. The PRISMA 2020 procedure was used to select SINTA-accredited journal articles (January 2000–January 2025) based on a predetermined combination of keywords and agreed eligibility criteria; A total of 21 studies were eligible. The synthesis shows that P2P platforms are able to expand MSME credit access through the use of alternative data, digital workflows, and reduction of collateral barriers. However, MSMEs also face real risks in the form of default, repayment pressure, high loan costs, information asymmetry, potential fraud, and over-indebtedness. To realize the benefits of inclusion in a sustainable manner, risk-based supervision (including SupTech), strengthening the financial capacity of MSMEs, and responsible product design and billing mechanisms are needed. This study provides a conceptual framework that balances opportunities and risks, as well as a reference for regulators, industry players, and academics in formulating P2P lending development strategies that support the sustainability of MSMEs in the digital era.
The Role of User Satisfaction in Mediating the Effects of Enjoyment and Perceived Usefulness on the Intention to Follow an Instagram Account
This study aims to analyze the influence of perceived enjoyment and perceived usefulness on user satisfaction, as well as its impact on the intention to follow Instagram accounts of cafes in Semarang City in the future. In addition, this study also examines the role of user satisfaction as a mediating variable in the relationship between perceived enjoyment and perceived usefulness on the intention to follow. This study uses a quantitative approach with a survey method. Data were collected by distributing questionnaires to active users of Instagram cafe accounts in Semarang selected using a purposive sampling technique. Data analysis was conducted using the path analysis method to test the direct and indirect effects between variables. The results show that perceived enjoyment and perceived usefulness have a positive and significant effect on user satisfaction. Furthermore, user satisfaction is proven to have a positive and significant effect on the intention to follow Instagram cafe accounts in the future. The results of the mediation test indicate that user satisfaction is able to mediate the influence of perceived enjoyment and perceived usefulness on the intention to follow. These findings indicate that cafe managers need to optimize Instagram content that is not only informative and useful, but also enjoyable, in order to increase user satisfaction and encourage follower loyalty on social media.
The Role of Brand Experience as an Intervening Variable in The Effect of Brand Ambassador on Repurchase Intention
The intense competition in the ready-to-drink beverage industry necessitates robust marketing strategies to stimulate consumer repurchase intention. This study examines the effect of brand ambassadors on re-purchase intention, both directly and indirectly through brand experience as an intervening variable, specifically among Menantea consumers in Denpasar. Theoretically, this research adopts the Stimulus–Organism–Response (SOR) model, positioning the brand ambassador as the stimulus, brand experience as the organism, and repurchase intention as the response. Using a quantitative approach and PROCESS Macro Model 4 analysis on 90 respondents, the results indicate that brand ambassadors have a positive and significant effect on both repurchase intention and brand experience. Furthermore, brand experience significantly affects repurchase intention and acts as a partial mediator in the relationship. These findings confirm the SOR framework, suggesting that the effectiveness of a brand ambassador (stimulus) in driving repurchase behavior (response) is heavily dependent on the consumer's internal perceived brand experience (organism). Consequently, companies must ensure that promotional activities involving brand ambas-sadors consistently create positive and meaningful brand experiences to sustain long-term repurchase behavior.
Tourism Development Strategy Based on Educational Tourism and Traditional Culinary Potential in Semilir Hamlet, Semarang, Indonesia
Tourism development based on educational tourism and traditional culinary potential has emerged as an alternative strategy to enhance destination competitiveness while empowering the local community’s economy. This study aims to identify sustainable tourism development strategies based on educational tourism and traditional culinary potential in the Semilir Hamlet area of Semarang that provide optimal benefits for the local community. This research employed a qualitative descriptive approach. Data were collected through surveys involving 45 respondents, in-depth interviews with 12 key informants, field observations conducted over three months, and documentation studies. The results indicate that Semilir Hamlet has significant potential for developing educational tourism attractions based on agriculture, animal husbandry, culture, and environmental activities. In addition, traditional culinary products such as Semarang spring rolls, wingko babat, and milkfish presto demonstrate a high level of readiness to become flagship products. The comprehensive development strategy includes strengthening educational attractions through thematic tour programs and hands-on activities; innovating traditional culinary products with modern touches without diminishing authenticity; improving hygiene and hospitality standards; developing supporting infrastructure; strengthening local institutions through Pokdarwis and BUMDes; implementing the pentahelix collaboration model; and conducting integrated digital promotion through social media and culinary festivals. This study provides practical recommendations for the development of educational and culinary tourism destinations in Semilir Hamlet and may serve as a replicable model for similar tourism areas in Indonesia.
Determinants of Gold Prices in Indonesia: The Influence of Inflation, Exchange Rate, Oil Prices, Capital Market Performance, and Global Gold Prices (XAU/USD)
This study aims to analyze the determinants of gold prices in Indonesia (Antam) by examining the strength of the influence of inflation, exchange rates (USD/IDR), world oil commodity prices, capital market performance (IHSG), and world gold prices (XAUUSD). Using monthly time series data in a comprehensive time span from 2009 to 2025, this study applies two analytical approaches: Ordinary Least Square (OLS) to capture static relationships and Vector Autoregression (VAR) to capture the dynamics of reciprocal relationships and time lags between variables. The OLS estimation results show that statically, world gold prices and exchange rates are the most dominant main determinants in influencing domestic gold prices, while inflation does not show a significant effect instantly. However, through the VAR approach, information transmission dynamics are found where inflation has a significant positive effect on gold prices with a one-month lag (lag-1). This finding empirically proves that gold in Indonesia functions as an effective inflation hedge in a dynamic time frame. Furthermore, an Impulse Response Function (IRF) analysis revealed that inflation shocks require nine periods to return to equilibrium. This study concludes that the gold price formation mechanism in Indonesia is a result of global market integration and a response to dynamic domestic monetary stability.
The Effect of Learning Efficacy, Learning Climate, and Organiza-tional Trust on Innovative Work Behavior and Adaptive Performance with Work Engagement as a Mediating Variable among Generation Z Employees
The increasingly complex dynamics of the work environment require employees to possess a high level of adaptive capability. This study aims to analyze the effect of Creative Self-Efficacy, Learning Climate, and Organizational Trust on Adaptive Performance with Work Engagement as a mediating variable. This study employs a quantitative approach using a survey method on Generation Z employees in Surabaya. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that Creative Self-Efficacy and Organizational Trust have a positive and significant effect on Work Engagement, while Learning Climate does not show a significant effect. Furthermore, Work Engagement has a positive and significant effect on Adaptive Performance. The mediation test confirms that Work Engagement mediates the effect of Creative Self-Efficacy and Organizational Trust on Adaptive Performance but does not mediate the effect of Learning Climate. This study emphasizes the importance of personal and psychosocial resources in enhancing employees’ adaptive performance through work engagement.
The Effect of Job Insecurity and Work Overload on Adaptive Performance with Employee Engagement as the Mediator on Generation Z Employees in East Java
Dynamic changes in the work environment require employees, particularly those from Generation Z, to possess a high level of adaptive performance. However, increasing levels of job insecurity and work overload have the potential to affect employees’ ability to adapt to changes and job demands. This study aims to analyze the effect of job insecurity and work overload on adaptive performance, with employee engagement as a mediating variable among Generation Z employees in East Java. This study employs a quantitative approach using a survey method. Data were collected through questionnaires distributed to 126 respondents and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that job insecurity does not have a significant effect on employee engagement, while work overload has a negative and significant effect on employee engagement. Employee engagement has a positive and significant effect on adaptive performance and is proven to mediate the effect of work overload on adaptive performance. The implications of this study highlight the importance of the role of employee engagement in enhancing the adaptive performance of Generation Z employees amid high job demands.
Evaluating Cash Disbursement Internal Controls Through the COSO 2013 Lens
This study aims to analyze cash disbursement systems and procedures and evaluate the effectiveness of internal controls using the COSO 2013 framework. The research employed a descriptive qualitative approach with a single case study strategy. Data collection was conducted through semi-structured interviews with finance managers, accounting staff, and cashiers, direct observation of cash disbursement processes, and document analysis including SOPs and transaction forms. Data analysis adopted the interactive model of Miles, Huberman, and Saldaña comprising data condensation, data display, and conclusion drawing. Data validity was ensured through source and method triangulation. Results indicate an overall internal control system effectiveness of 56%. The information and communication component achieved the highest effectiveness (100%), while risk assessment was the weakest component (0%). Critical findings identified the dual functions of authorization and cash custody performed by the cashier. This study recommends developing formal risk assessment documentation, segregating cashier functions, periodic SOP updates, and implementing technology-based monitoring systems. The research implications provide theoretical contributions to internal control literature in Indonesian manufacturing industries and practical contributions through cash disbursement system improvement guidelines.
The Impact of Employee Competence and Organizational Climate on Service Satisfaction and Its Effect on Trust at the Animal Health Center (Puskeswan) in Serang City
Public trust in public services is an important factor for the sustainability of service delivery. At the Serang City Animal Health Center (Puskeswan), trust can be developed through service satisfaction, which is influenced by the quality of human resources and the organizational climate. This study aims to analyze the effects of Employee Competence (X1) and Organizational Climate (X2) on Service Satisfaction (Y) and their impact on users’ Trust (Z) at the Serang City Puskeswan. This study employed a quantitative approach using a survey method. The population consisted of 224 service users, and a sample of 144 respondents was obtained, including 118 passive users and 26 active users. Data were collected using a 1–5 Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS. The results indicate that Employee Competence has a significant effect on Service Satisfaction (β = 0.664; p = 0.000), and Organizational Climate also has a significant effect on Service Satisfaction (β = 0.497; p = 0.000). Service Satisfaction significantly affects trust (β = 0.473; p = 0.000). Employee Competence and Organizational Climate also directly affect trust (β = 0.335; p = 0.000) and (β = 0.293; p = 0.000), respectively. In conclusion, improving employee competence and creating a conducive organizational climate can enhance service satisfaction, thereby strengthening users’ trust
Resident Complaint Patterns and Issues Related to Comfort in Boarding House Operations
Increasing population mobility in urban areas has driven the transformation of houses into residences that require professional operational management. In this context, tenant complaints serve as an important source of feedback for assessing the level of comfort and effectiveness of management. This study aims to identify tenant complaint patterns and issues related to comfort in boarding house operations through a qualitative case study at Pondok Raja Living Space in Semarang. Data were collected through a survey with open-ended questions that explored the main complaints, facilities that needed improvement, and residents' suggestions regarding residential comfort. The data were analyzed using thematic analysis to extract recurring complaint patterns. The results of the study produced five main themes, namely the condition of physical facilities, environmental cleanliness, noise disturbances, limitations in the manager's response and communication, and expectations for structured management. The findings indicate that residents' discomfort is not solely caused by limited facilities, but is more rooted in a weak preventive system and the lack of standardized operational procedures. This study provides practical implications for boarding house managers in utilizing complaint patterns as a basis for operational improvements and sustainable enhancement of residential comfort.
The Influence of Transformational Leadership and Work Environment on Employee Job Satisfaction With Intrinsic Motivation as a Mediating Variable
This research is motivated by the importance of employee job satisfaction as a strategic factor in increasing productivity and organizational sustainability, especially in companies with high operational complexity. The aim of this study is to analyze the influence of transformational leadership and work environment on employee job satisfaction with intrinsic motivation as a mediating variable. This study uses a quantitative approach with an explanatory research type. Data were collected through a questionnaire survey of employees at the research object and analyzed using multivariate statistical analysis with direct and indirect effect (mediation) testing. The results of the study indicate that transformational leadership and work environment have a positive and significant effect on intrinsic motivation and employee job satisfaction.Intrinsic motivation has also been shown to have a significant effect on job satisfaction and mediates the influence of transformational leadership and the work environment on job satisfaction. These findings confirm that improving job satisfaction is determined not only by structural factors but also by employees' psychological processes. This study concludes that organizations need to implement transformational leadership and create a supportive work environment to strengthen intrinsic motivation and sustainably enhance employee job satisfaction.
The Influence of Compensation and Work Discipline on Employee Performance Through Motivation as an Inter-vening Variable at the Food Security, Agriculture, and Fish-eries Office of Serang City
This study examines the structural relationships among compensation, work discipline, motivation, and employee performance in the public sector. Motivated by issues such as suboptimal organizational performance, attendance problems, and compensation-related challenges, this research aims to analyze the direct and indirect effects of compensation and work discipline on employee performance, with motivation as a mediating variable. A quantitative research design using a survey method was applied, with a population of 90 civil servant employees selected through saturated sampling. Data were collected via a structured questionnaire using a five-point Likert scale and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that while compensation does not directly affect employee performance, it significantly boosts work motivation. Work discipline positively influences both motivation and performance. Additionally, work motivation plays a significant role in enhancing employee performance and mediates the relationship between compensation, work discipline, and performance. These results highlight the importance of psychological and behavioral mechanisms in shaping employee performance in public sector organizations. In conclusion, strengthening work discipline and increasing motivation are more effective strategies for improving performance than relying solely on financial compensation. This study contributes to behavioral-performance models by emphasizing the mediating role of motivation.
The Urgency of Effective Archive Management in Supporting Smooth Administration and Organizational Decision-Making
This study aims to analyze the urgency of effective archival management in supporting smooth administration and decision-making within organizations. In the digital transformation era, archives are no longer just static documents, but strategic assets that ensure accountability and efficiency. A qualitative descriptive research method was used, employing data collection techniques such as in-depth interviews, field observations, and documentation studies. Data analysis involved data reduction, presentation, and drawing conclusions. The study found that systematic archive management significantly improves administrative processes by reducing document retrieval time to under two minutes. Additionally, archives serve as vital tools in evidence-based policymaking, where leaders use authentic records to minimize risks and ensure the legality of decisions. However, the study also identified challenges, including limited human resource competencies and incomplete digital infrastructure integration. The study concludes that effective archive management is a critical pillar for good organizational governance. It is recommended that organizations enhance archival human resource capacity and invest in electronic archive systems to ensure operational continuity and support accurate decision-making in the future.
Evaluating Service Quality and Administrative Practices in a Tourism Destination Hotel
Integrated tourism destinations require consistent hospitality service performance to ensure positive visitor experiences and maintain destination competitiveness. This study examines service quality and administrative practices and their influence on guest satisfaction at an accommodation facility within Dusun Semilir, an integrated tourism destination in Central Java, Indonesia. The study addresses the gap between perception-based service quality evaluations and the operational administrative processes that support service delivery. Accordingly, the research aims to evaluate service quality dimensions and administrative accuracy and to understand their combined role in shaping guest satisfaction. A qualitative case study approach was employed using semi-structured interviews, field observations, and document reviews. Data were analyzed thematically using SERVQUAL dimensions—tangibles, reliability, responsiveness, assurance, and empathy—along with administrative indicators including reservation accuracy, data recording procedures, and interdepartmental coordination.The findings indicate that tangibles, reliability, responsiveness, and assurance significantly influence guest satisfaction, with reliability and responsiveness emerging as the most critical determinants. Empathy showed a comparatively moderate influence, suggesting that guests in high-volume tourism environments prioritize efficiency, accuracy, and prompt service over personalized interaction. The results further demonstrate that administrative accuracy plays a crucial operational role in supporting service reliability and responsiveness. Discrepancies in reservation records and coordination gaps were found to cause service delays and reduce perceived professionalism, thereby negatively affecting guest satisfaction. The study concludes that integrating service quality improvements with accurate administrative management is essential for delivering consistent hospitality services. Strengthening reservation accuracy, communication flow, and operational coordination can enhance guest trust, service reliability, and overall satisfaction, contributing to sustainable competitiveness in integrated tourism destinations.
The Impact of Product Quality, Service Quality, and Price on Customer Satisfaction and Loyalty: Evidence from Rumah Loer Merdeka Palembang
Indonesia’s rapidly expanding coffee shop industry has intensified market competition, prompting businesses to better understand the factors that shape satisfaction and loyalty. This study examines how product quality, service quality, and price perception influence satisfaction and, ultimately, loyalty within a specialty coffee shop in Palembang, Indonesia. It also evaluates the mediating role of satisfaction in transmitting the effects of these antecedents to loyalty outcomes. Using a quantitative explanatory design, data were collected from 100 customers through purposive sampling and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings indicate that product quality and perceived price fairness significantly enhance satisfaction, whereas service quality does not demonstrate a statistically significant effect in this context. Satisfaction strongly predicts loyalty and mediates the relationships between product quality and loyalty as well as between price and loyalty. However, it does not mediate the link between service quality and loyalty. These results suggest that loyalty formation in this coffee shop setting is primarily driven by consistent product performance and price–value alignment rather than interpersonal service interaction. By providing empirical evidence from a secondary Indonesian city, this study clarifies the relative dominance of satisfaction drivers in a specialty coffee shop context. Practically, the findings emphasize the importance of maintaining product consistency and aligning pricing strategies with customer value expectations to strengthen long-term loyalty.
Does Accounting Quality Still Matter for Stock Price Crash Risk? Evidence from a High-Uncertainty Industry
This study examines the influence of accounting quality on stock price crash risk and investigates whether this relationship is conditioned by information asymmetry. Using a quantitative approach, this study utilizes secondary data derived from annual reports and stock price history of coal mining firms listed on the Indonesia Stock Exchange over the 2021–2024 period. Stock price crash risk is measured using negative conditional skewness (NCSKEW), accounting quality is proxied by discretionary accruals based on the Kothari model, and information asymmetry is captured through bid–ask spread. Panel data regression and moderated regression analysis (MRA) are applied to test the proposed relationships. The results indicate that accounting quality exhibits a negative but statistically insignificant association with stock price crash risk in the baseline specification. The moderated regression results further reveal a marginal moderating effect of information asymmetry, suggesting that the influence of accounting quality is conditional upon the firm’s informational environment. These findings highlight the context-dependent nature of accounting quality in explaining crash risk within high-uncertainty industries. This study contributes to the crash risk literature by providing evidence that accounting quality does not operate as a uniformly robust determinant of crash risk, while emphasizing the importance of broader informational conditions.
The Impact of Accounting Information Systems, Internal Controls, and Digital Transformation on Financial Performance in Semarang's Furniture Industries
This research is motivated by the fluctuating financial performance in the furniture industry in Semarang City, amidst the pressures of digitalization and strengthening internal governance. Based on the Technology Acceptance Model (TAM), which posits that technology acceptance through perceptions of usefulness and ease of use can influence organizational performance, this study aims to examine the impact of Accounting Information Systems (AIS), Internal Control Systems (ICS), and Digital Transformation on financial performance in the furniture industry. Using a quantitative approach with multiple linear regression, the study sampled all 61 furniture companies in Semarang City. The results from the partial test (t-test) reveal that AIS has a positive but insignificant effect on financial performance (t=0.485; sig=0.629), ICS has a positive but insignificant effect (t=1.827; sig=0.073), while Digital Transformation has a positive and significant effect (t=4.516; sig=0.000). These findings suggest that digital transformation is the dominant factor in improving financial performance, while AIS and ICS have not yet had a significant impact. The study recommends improving digital literacy, strengthening AIS implementation, and integrating ICS for more sustainable financial performance.
The Effect of Changes in Vat Rates, Income Level, and Lifestyle on Property Buying Interest at PT. Propernas Griya Utama Perumnas in Semarang City Among Generation Z
This study aims to analyze the influence of changes in Value Added Tax (VAT) rates, income level, and lifestyle on property purchase intention among Generation Z in Semarang City. The research applies a quantitative approach using Structural Equation Modeling–Partial Least Square (SEM-PLS) with SmartPLS 4 as the analytical tool. The population consists of 380 home buyers from Perumnas housing units in Semarang City, with a sample of 123 respondents selected through convenience sampling. The results indicate that: (1) changes in VAT rates have a positive and significant effect on property purchase intention; (2) income level has a positive and significant effect on property purchase intention; and (3) lifestyle also has a positive and significant effect on property purchase intention. The R-Square value of 0.640 shows that the three independent variables collectively explain 64% of the variance in property purchase intention, while the remaining 36% is influenced by other factors outside the research model.
Green Accounting, Environmental Performance, and Corporate Governance Effects on Energy Firm Performance in Indonesia (2021–2023)
This study aims to analyze the impact of the implementation of green accounting, environmental performance, and good corporate governance on company performance in the oil, gas, and coal subsector companies listed on the Indonesia Stock Exchange for the period 2021–2023. The research problem arises from the importance of sustainable business practices in the energy sector, which has a high environmental impact, yet has not consistently shown an improvement in company performance. This research uses a quantitative approach with secondary data in the form of annual reports and corporate sustainability reports. The sampling technique used the purposive sampling method with three criteria, resulting in 13 companies eligible for observation, with data analysis thru multiple linear regression and classical assumption testing and hypothesis testing (t-test and F-test). The research results indicate that green accounting and environmental performance do not have a significant impact on company performance, whereas good corporate governance has a positive and significant impact on company performance. These findings indicate that the improvement in company performance in the energy sector is more influenced by good corporate governance than merely the implementation of green accounting and environmental management. This study concludes that the integration of sustainability practices supported by strong governance is an important factor in improving the performance of energy sector companies in Indonesia.
Digital Transformation Strategy as an Effort to Improve the Competitive Advantage of Non-Formal Educational Institutions
Digital transformation has become a strategic catalyst reshaping the competitive landscape of education, compelling nonformal institutions to develop distinctive and sustainable resource configurations. Indonesia Mind Center (IMC) Semarang faces increasing pressure to adapt its competitive strategy amid rapid digitalization and intensified market competition. This study aims to analyze IMC’s competitive strategy through the lens of the Resource-Advantage Theory of Competition (RATOC), focusing on existing strategic practices, marketing constraints, and effective models of competitive advantage. This research employs a qualitative approach using a case study design. Data were collected through in-depth interviews with institutional managers and educators, field observations of learning and marketing activities, and analysis of organizational documents. The data were analyzed thematically by aligning empirical findings with key RATOC constructs, including resource heterogeneity, value creation, and the sustainability of competitive advantage.The findings indicate that IMC creates value through teaching expertise, program differentiation, and the adoption of learning technologies. However, limitations in human resources, digital infrastructure, and an insufficiently adaptive organizational structure hinder stable market positioning. RATOC analysis underscores the need for technology-enabled resource orchestration, including learning management systems, performance analytics, and adaptive assessment, as well as value-creating activities such as personalized learning experiences and organizational transformation. The study concludes that IMC’s sustained competitive advantage depends on consistent digital transformation, enhanced staff capabilities, strengthened strategic partnerships, and the development of agile service ecosystems. These findings contribute to competitive strategy theory in education and offer practical insights for nonformal learning institutions in emerging market contexts.
The Influence of Work Discipline, Motivation, and Compensation on Employee Performance at Perumda Air Minum Tirta Satria Banyumas
Employee performance is a strategic factor in determining the success of an organization, especially in regionally-owned enterprises. Issues such as fluctuating discipline, suboptimal work motivation, and perceptions of unfair compensation are crucial issues that have the potential to reduce employee performance at Perumda Air Minum Tirta Satria Banyumas. This study aims to analyze the influence of work discipline, motivation, and compensation on employee performance, both partially and simultaneously. This study uses a quantitative approach with an associative research design. Data were collected through the distribution of Likert scale questionnaires to 100 respondents who were active employees of the company. Data analysis was performed using multiple linear regression supported by validity and reliability tests, classical assumption tests, t-tests, F-tests, and determination coefficients. The results show that work discipline, motivation, and compensation have a positive and significant effect on employee performance, both partially and simultaneously, with a strong contribution in explaining performance variations. These findings confirm that improvements in employee performance can be achieved through consistent management of work discipline, strengthening.
Ethical Partnership Governance in Platform-Based Service MSMEs: Implications for Service Quality and Operational Performance
The growth of the digital economy has made service MSMEs increasingly dependent on platforms that regulate commissions, visibility algorithms, ratings, and sanctions, so that the issues of fairness, transparency, and accountability are determinants of operational stability. The problem of this research is how ethical partnership governance affects the quality of service and operational performance of platform-based service MSMEs. The purpose of this study is to analyze the mechanisms of the influence of distributive and procedural justice, policy transparency, and accountability on operational behavior and service quality. Methods: qualitative research with a descriptive phenomenological approach; semi-structured in-depth interviews with 25 owners/managers of MSMEs platform-based services in Surabaya (F&B delivery, cleaning/service, creative services), were analyzed thematically and strengthened by triangulation and member checking. The findings show that the four dimensions of governance form "partnership certainty" that reduces uncertainty, stabilizes operational decisions (management of service hours, capacity, order priority), and maintains service consistency. Service quality is most evident through responsiveness, empathy, real-time communication, and service recovery capabilities. However, the mechanism weakens when performance evaluation is overly based on customer ratings without considering field constraints, triggering the perception of inequality and defensive strategies that can reduce service flexibility. Conclusion: ethical partnership governance improves operational reliability and service quality, especially through partnership certainty, with the need for more contextual performance assessment. The implication is that the platform needs contextual evaluation and appeals channels that are responsive and clear.
Business Model Analysis Design Using the Business Model Canvas (BMC) and SWOT Analysis at PT RKN Forge Indonesia
This study maps the business model and strategic factors of PT RKN Forge Indonesia using the Business Model Canvas (BMC) and SWOT analysis through a qualitative case study method. Data was obtained from semi-structured cross-functional interviews, business process observations, and internal document reviews, then analyzed through thematic coding, mapped to nine BMC blocks, and summarized in a SWOT matrix. The results show that the company is B2B-oriented (industrial/OEM customers) with key value propositions of quality according to specifications, delivery accuracy, and standard compliance; key activities focus on production planning, quality control/traceability, and technical customer collaboration, with major costs influenced by steel and energy prices. The SWOT identifies strengths in manufacturing capabilities and quality systems, weaknesses in customer concentration and planning integration, opportunities from local content policies and digitalization, and threats from import competition, material regulations, and cost volatility. These findings form the basis for developing the OBP as a more adaptive annual plan based on BMC–SWOT.
The Phenomenon of Fast Fashion in Generation Z and The Impacts on Environment
Environmental pollution has now become a global issue affecting all countries. The fashion industry is one of the largest polluters on Earth. Rapid production processes and a disregard for environmental sustainability have led to environmental damage due to waste generated from the production process, such as liquid waste, air pollution, unsold products, and even global warming.Research purposes :This study aims to analyze the behavior of generation Z towards fast fashion products and the level of knowledge and awareness of generation Z regarding its impact on the environment.research methods :This research uses a literature review (SLR) method, which systematically analyzes various literature reviews sourced from previous studies on the topic. The SLR method is a systematic and structured research method for collecting, evaluating, and synthesizing all relevant information and research evidence regarding a topic or research question.summary of results: The research results show that many factors influence consumer behavior in making purchasing decisions. These factors can be both internal and external. For Generation Z, these decisions can be influenced or derived from digital media in the form of green product campaigns, as Generation Z is at the forefront of efforts to raise awareness of the environmental impacts of the fast fashion industry. However, educational and collaborative support and intervention are needed from all parties, including the government, higher education, and the fashion industry, to build environmental awareness and encourage sustainable consumption practices among Generation Z
Innovation Strategy in Bilingual Brochure Marketing for Tourism Students
This study aims to analyze marketing strategies through bilingual tourism brochure packages as an effective communication medium among tourism students at STIEPARI Semarang. In the context of globalization, bilingual proficiency has become a strategic added value in promoting tourism products. The research employs a qualitative approach using a case study method. Data were collected through interviews and surveys with students to identify their preferences, perceptions, and the appeal of brochures written in both Indonesian and English. The findings indicate that the use of bilingual brochures enhances information comprehension and broadens both the student audience and tourist interest in visiting tourist attractions. Brochures with attractive visual designs and simple language play a crucial role in building interest in tourism packages. Additionally, student involvement in the brochure development process fosters a sense of ownership toward the tourism product. This strategy is effective not only in an educational context but also applicable for tourism destination managers to reach both local and international markets. The study recommends the use of digital media as a complement to printed brochure distribution to expand marketing reach. These findings are expected to contribute to innovations in tourism marketing strategies based on youth participation.
The Effect of Inflation, Interest Rates, Exchange Rates, and Foreign Exchange Reserves on the Composite Stock Price Index (IHSG) on the Indonesia Stock Exchange 2013-2024
Over the period from 2013 to 2024, this study examines how inflation, interest rates, exchange rates, and foreign exchange reserves impact Jakarta Composite Index (JCI), which is listed on Indonesia Stock Exchange. The JCI functions as a broad measure of stock market performance in Indonesia and reflects broader macroeconomic conditions. This research employs a quantitative approach utilizing time-series data over twelve years. Secondary data were collected from official publications of Bank Indonesia, the Indonesia Stock Exchange, and Yahoo Finance. Analytical procedures include descriptive statistics, classical assumption testing, multiple linear regression, hypothesis testing (t-test and F-test), and coefficient of determination analysis, processed using SPSS. Findings indicate that, partially, inflation, interest rates, and exchange rates do not exert a statistically significant effect on the JCI. In contrast, foreign currency reserves demonstrate its positive and significant influence on index. Simultaneously, all macroeconomic variables collectively influence the JCI significantly. The Adjusted R² value of 0.891 suggests that 89.1% of JCI variation is explained by selected macroeconomic variables, while the remaining 10.9% is attributable to additional elements not discussed in this research.
The Effect of Entrepreneurial Knowledge, Entrepreneurial Competence, and Innovation Capability on Business Achievement, with Business Capability as an Intervening Variable
This study examines the factors influencing business achievement among entrepreneurs through the role of business capability. The object of this research focuses on business actors who face challenges in improving business performance and sustainability amid increasingly competitive market conditions. The main problem addressed in this study is how entrepreneurial knowledge, entrepreneurial competence, and innovation capability influence business capability and ultimately impact business achievement. Therefore, this study aims to analyze the effect of these variables on business achievement with business capability acting as an intervening variable. This research employs a quantitative approach, with data collected through questionnaires distributed to business actors as respondents. The collected data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Square (PLS) version 4.1.1.6 approach to examine the relationships among variables in the research model. The results show that entrepreneurial knowledge, entrepreneurial competence, and innovation capability have a positive influence on business capability, which in turn contributes to improving business achievement. These findings indicate that improving entrepreneurs’ knowledge, skills, and innovation capabilities can strengthen their ability to manage resources and business strategies effectively, thereby enhancing overall business performance. In conclusion, the development of entrepreneurial capacity and innovation capability plays a crucial role in supporting the success and achievement of business performance.
Bibliometric Analysis of Impulse Buying Research in the Context of TikTok Shop as E-Commerce
The development of e-commerce and social media has influenced consumer behavior, creating the phenomenon of impulse buying. TikTok Shop, as a new form of social commerce, has become a medium that encourages spontaneous consumption through various features such as flash sales, live shopping, and algorithmic recommendations. The purpose of this study is to map the scientific landscape related to impulse buying in the digital era using a bibliometric approach. The analysis was conducted on 30 scientific documents from 2020 to 2025, which were visualized through a keyword density map, co-occurrence network, and countries' scientific production and authors. The results show that impulse buying is greatly influenced by psychological factors such as FoMO, impulsiveness, and perceived enjoyment; social factors such as social influence and social commerce; and digital platform factors such as TikTok. Research on this topic has experienced rapid growth with an annual growth rate of 69.52%. This indicates the urgency of this topic in the study of modern consumption behavior. This research contributes to mapping the direction of future research related to impulse buying.
The Effect of Inmate Stress and the Cor-Rectional Environment on Behavioral Change Through Inmate Motivation in Class IIA Serang Correctional Institution
This study examines the effect of inmate stress and the correctional environment on behavioral change, with motivation as a mediating variable, at Class IIA Serang Correctional Institution in Indonesia. The research is motivated by persistent issues such as overcrowding and high levels of psychological stress, which potentially hinder the effectiveness of rehabilitation programs and reduce the likelihood of successful behavioral transformation among inmates. Therefore, this study aims to analyze the direct and indirect relationships between stress, correctional environment, motivation, and behavioral change. A quantitative research design was employed using a survey method involving 254 inmates selected through proportional sampling. Data were collected using structured questionnaires measured on a Likert scale and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that inmate stress has a significant negative effect on motivation, while the correctional environment has a significant positive effect on motivation. Furthermore, motivation significantly influences behavioral change and serves as a mediating variable that strengthens the relationship between the correctional environment and behavioral outcomes, while weakening the negative impact of stress. These findings suggest that behavioral change in correctional settings is influenced by both psychological and environmental factors. In conclusion, effective rehabilitation requires an integrated approach that focuses on reducing stress levels and improving institutional conditions to enhance inmates’ intrinsic motivation and support sustainable behavioral change.
Entrepreneurial Characteristics and Development Capacity of Food MSMEs in Semarang City
Food MSMEs play a strategic role in the local economy by sustaining household entrepreneurship, creating jobs, and supporting regional economic continuity. This study analyzes the entrepreneurial characteristics and business development capacity of food MSMEs in Semarang City based on owner gender, age, education, business form, business age, employment size, and geographic distribution. Using a descriptive quantitative approach, the study draws on secondary data from 3,506 business units. The data were analyzed using descriptive statistics, cross-tabulation, and chi-square tests. The findings show that most businesses are owned by women, operate as sole proprietorships, and employ only 0-1 workers. The average owner age is 49.96 years, while the average business has operated for 11.61 years. Statistically significant but weak associations were found between owner gender and employment size, owner education and employment size, and owner education and business duration. The study concludes that Semarang's food MSME ecosystem is supported largely by mature household-based microenterprises but still faces limitations in scaling labor capacity.
Existence and Transformation of the Traditional Miti-Miti Dance in the Development of Cultural Tourism in Pulau-Pulau Batu District, South Nias Regency
Miti-Miti Dance is a traditional performing arts heritage originating from Pulau-Pulau Batu District, South Nias Regency, which plays a vital role as a marker of the socio-cultural identity of the Ono Niha community. Amid the currents of modernization and globalization, this dance faces complex dynamics: on one hand, it has the potential to become a leading asset in cultural tourism; on the other, it is vulnerable to commodification processes that may displace its original meaning and spiritual values. This study aims to examine the existence of Miti-Miti Dance as a local cultural identity and analyze its transformation process within the context of cultural tourism development. Using a descriptive qualitative approach with a case study design, data were collected through in-depth interviews with seven key informants, participatory observation, and documentary study. The findings reveal that the transformation of Miti-Miti Dance occurs multidimensionally encompassing choreographic dimensions, performance contexts, promotional media, and dancer regeneration. This transformation, when carried out participatorily with local communities as the primary actors, actually strengthens the dance's existence as a tourism asset without sacrificing its authenticity. Multi-party collaboration among indigenous communities, local government, educational institutions, and the private sector proves to be the key to successful preservation as well as responsible commercialization. This study recommends a community-based cultural tourism management model as the primary strategy for the sustainable development of Miti-Miti Dance in the modern era.
The Role of Brand Image in Mediating The Effect of Electronic Word of Mouth (e-WoM) on Purchase Intention
The rapid advancement of digital technology has significantly increased the role of electronic word of mouth (e-WoM) as a source of information in consumer decision-making, particularly for dermatological skincare products that possess relatively high value. La Roche-Posay, as one of the global dermatological skincare brands expanding in Indonesia, faces challenges in building a positive brand image to enhance consumers’ purchase intention. This study aims to analyze the role of brand image in mediating the effect of electronic word of mouth (e-WoM) on purchase intention among prospective consumers of La Roche-Posay products in Denpasar City. This research employs a quantitative approach with an associative design. Data were collected through the distribution of online questionnaires to 110 female respondents residing in Denpasar City who met the criteria as prospective consumers of La Roche-Posay products. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that electronic word of mouth (e-WoM) has a positive and significant effect on purchase intention; e-WoM also has a positive and significant effect on brand image; brand image has a positive and significant effect on purchase intention; and brand image significantly mediates the effect of e-WoM on purchase intention. These findings are consistent with consumer behavior theory, which explains that external information influences consumer decision-making processes, as well as the Theory of Planned Behavior, which positions brand image as part of attitude formation that influences behavioral intention.
The Competitiveness of Local MSMEs in Indonesia’s Digital Marketplace Ecosystem Based on Porter’s Diamond Model
Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy; however, the competitiveness of local products within digital marketplaces remains relatively weak compared to imported goods. The rapid expansion of e-commerce platforms such as Shopee and Tokopedia has created broader market access for MSMEs, while simultaneously intensifying competition in the digital trade environment. This study aims to analyze the challenges and opportunities that influence the competitiveness of local MSME products within Indonesia’s digital marketplace ecosystem. This research adopts a qualitative descriptive approach. Primary data were collected through semi-structured interviews with relevant stakeholders, including government representatives, MSME practitioners, and digital marketplace observers. These data were complemented by secondary sources such as policy documents, institutional reports, and academic literature. Data analysis was conducted using an interactive analysis model and interpreted through Porter’s Diamond Model framework to examine the determinants of competitiveness. The findings indicate that MSME competitiveness is influenced by several structural factors, including limited digital literacy, constrained production capacity, restricted access to capital, weak branding strategies, and an underdeveloped supporting industry ecosystem. In addition, regulatory gaps and unequal competition with imported products further challenge the position of local MSMEs in digital marketplaces. On the other hand, opportunities arise from increasing consumer awareness of local products, government initiatives such as the “Bangga Buatan Indonesia” campaign, and the utilization of digital marketing strategies. This study concludes that strengthening MSME competitiveness requires improving internal capabilities, enhancing business strategies, and reinforcing the supporting ecosystem through effective policies, infrastructure development, and cross-sector collaboration.
Does Perception Affect MSME Accounting Standards Acceptance? A Technology Acceptance Model Analysis
This study aims to analyze the effect of perceived usefulness and perceived ease of use on the acceptance of MSMEs’ accounting standards (SAK EMKM) using the Technology Acceptance Model (TAM). The research involved 42 MSMEs in Caringin District, with data collected through questionnaires based on key TAM constructs, including perceived ease of use, perceived usefulness, attitude, and intention to use. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The findings indicate that perceived ease of use has a significant influence on both attitude and intention to adopt SAK EMKM, suggesting that simpler systems encourage greater acceptance among MSME actors. Meanwhile, perceived usefulness affects adoption indirectly through its relationship with financial reporting knowledge, highlighting the role of understanding in technology acceptance. These results emphasize the importance of providing practical guidance, training, and accessible information media to support MSMEs in implementing SAK EMKM effectively and sustainably.
Trends and Developments of Artificial Intelligence in Accounting: A Systematic Literature Review
This study aims to analyze the development and application of Artificial Intelligence in accounting using a Systematic Literature Review (SLR) approach. The data were obtained from the Scopus database using the keywords “Artificial Intelligence” and “Accounting” with a publication period from 2021 to 2026. The initial search resulted in 83 articles, which were then screened based on relevance, resulting in 26 articles. From these, 10 selected articles were analyzed in depth.The findings indicate that research on Artificial Intelligence in accounting has increased significantly in recent years. Artificial Intelligence has been applied in various areas, including financial reporting, auditing, fraud detection, and accounting education. In general, the use of AI improves efficiency, reduces human errors, and enhances the quality of accounting information. However, the implementation of AI also presents several challenges, such as technological readiness, the need for new competencies, and data security concerns.This study provides an overview of current research trends and the application of Artificial Intelligence in accounting, and highlights its important role in shaping the future of the accounting profession.
The Influence of Leadership Style and Work Motivation on Employee Performance at PT. Nurmadinah, Botto Village, Campalagian District
This study aims to analyze the influence of leadership style and work motivation on employee performance at PT. Nurmadinah located in Botto Village, Campalagian District. This study uses a quantitative approach with a survey method. The study population was all 100 employees of PT. Nurmadinah, and a saturated sampling technique was used so that the entire population became the sample. Data were collected through a questionnaire with a Likert scale of 1-5 and analyzed using descriptive statistics, instrument tests, classical assumption tests, and multiple linear regression analysis. The results of the study indicate that: (1) leadership style has a positive and significant effect on employee performance, (2) work motivation has a positive and significant effect on employee performance, and (3) simultaneously, leadership style and work motivation have a positive and significant effect on employee performance with a contribution of 54.2%. This study confirms the relevance of the grand theory of leadership and motivation in the context of local companies in rural Indonesia. The recommended managerial implications are improving the quality of exemplary leadership and strengthening the work motivation system, both intrinsic and extrinsic, to encourage optimal employee performance.
Recent Developments in Cyber Security Research within Information Systems: A Systematic Literature Review (2021–2025)
Cybersecurity has become a critical concern for organizations as digital transformation accelerates across all sectors, exposing information systems to increasingly sophisticated threats. This studi aims to analyze and systhesize the dispersed academis literature on cybersecurity in the context of information systems, eith particular focus on the business and accounting domain. A systematic review (SLR) approach was adopted following the PRISMA framework. A total of 28 open-access articles published between 2024 and 2025 were selected from the Scopus database, applying strict inclusion creiteria covering subject area, document type, languange, and source type. Analysis reveals five dominant research themes: AI and security technology, policy, governance, and framework, security behavior and culture, cybersecurity in business context, and digital risk management. Publications are concentrated in 23 journals across 23 countries, with the United States as the leading contributor. Quantitative methods dominate the research landscape while the individual level emerges as the most frequently explored unit of analysis. The findings indicate that effective cybersecurity in informations systems is inherently socio-technical, requiring the simultaneous advancement of AI-based defenses, sound governance frameworks, and human-centered security behavior. This study provides an up-to-date overview of the cybersecurity research landscape in information systems for 2024-2025, identifies emerging trend, and proposes a future reseacrh agenda, particularly for developing country contexts that remain underrepresented in the literature.
Analysis of Consumer Decision Factors in Venue Selection in Palembang
This study aims to identify the factors influencing venue selection decisions by event organizers at Jakabaring Sport City, Palembang. The venue plays a crucial role in event organization, especially as sports facilities are increasingly transformed into multifunctional spaces for non-sport events. This research employed a quantitative approach using Confirmatory Factor Analysis (CFA) and involved 53 respondents from event organizers who had previously conducted events at the venue. Data were collected through structured questionnaires and analyzed to determine key influencing factors. The findings reveal four dominant factors affecting venue selection decisions: compliance, configuration, constraints, and cachet. Among these, configuration is identified as the most influential factor, followed by compliance, cachet, and constraints. These results highlight the importance of facility layout, flexibility, and suitability in supporting event needs. The study provides practical insights for venue managers to improve service quality and competitiveness, as well as recommendations for future research to further explore factors influencing venue selection decisions.
The Effect of Promotion Costs and Production Costs on Net Sales (Case Study at PT. Unilever Indonesia, Tbk. Period 2016-2023)
PT Unilever Indonesia, Tbk. is one of the largest and most established Fast-Moving Consumer Goods (FMCG) companies in the world, having operated in Indonesia for decades. With an extensive product portfolio ranging from household essentials to personal care products, the company holds significant appeal for researchers looking to analyze its financial performance. The research title is “The Effect of Promotion Costs and Production Costs on Net Sales: A Case Study at PT Unilever Indonesia, Tbk. for the Period 2016–2023.” The research method applied in this study is quantitative descriptive. This approach was chosen to provide a systematic overview of the relationships between variables through statistical data. The primary data source for this study is secondary data, which includes details on promotion costs, production costs, and net sales figures for PT Unilever Indonesia, Tbk. over an eight-year period, from 2016 to 2023. All data was collected reliably from the annual reports officially published by the company on its website, www.unilever.co.id. In analyzing this information, the researcher used descriptive analysis to provide a summary of the data distribution. Furthermore, the data analysis technique employed was multiple linear regression. This technique was applied to accurately measure the extent of the influence of promotional costs and production costs, both partially and simultaneously, on the company’s net sales volume. Through this study, it is hoped that the cost-efficiency strategies implemented by management to maintain profitability growth amid increasingly competitive market conditions will be revealed.
The Influence of Fear of Missing Out (FOMO), Social Influence, and Service Quality on Visitor Decisions at Cafe Taki in Palembang City
This study aims to analyze the effect of Fear of Missing Out (FOMO), Social Influence, and Service Quality on purchasing decisions of visitors at Cafe Taki. This research employs a quantitative approach using a survey method. The population consists of visitors to Cafe Taki Palembang City, with sample of 97 respondents selected using the accidental sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression analysis with SPSS software. Partially Fear of Missing Out has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.145, a t-value of 3.133, and a significance level of 0.002 < 0.05. Social Influence shows a positive and significant effect on purchasing decisions, with a regression coefficient of 0.385, a t-value of 7.590, and a significance level of 0.000 < 0.05. Furthermore, Service Quality has a positive and significant effect on purchasing decisions, indicated by a regression coefficient of 0.392, a t-value of 6.494, and a significance level of 0.000 < 0.05. Simultaneously, Fear of Missing Out, Social Influence, and Service Quality significantly influence purchasing decisions, as evi-denced by an F-value of 74.222 with a significance level of 0.000 < 0.05. The correlation coefficient (R) of 0.840 indicates a strong relationship between the independent variables and purchasing decisions, while the coefficient of determination (Adjusted R Square) of 0.696 reveals that 69.6% of the variation in pur-chasing decisions can be explained by the three independent variables, with the remaining percentage in-fluenced by other factors outside this study.
The Influence of CAR and SIZE on Intermediation through Digital Transformation Efficiency in State-Owned Banks and Regional Development Banks for the 2010-2024 Period
This study analyzes the effect of Capital Adequacy Ratio (CAR), bank size (SIZE), and digital transformation efficiency on banking intermediation, as well as the role of digital efficiency as a mediator in state-owned banks and regional development banks in Indone-sia. Annual financial report data from 2010 to 2024 were analyzed using panel data re-gression (CEM) and Sobel's test. Intermediation is measured by LDR, while digital efficien-cy is measured by the ratio of IT costs to total operating costs. The results show that in regional banks, CAR and SIZE have a significant positive effect on intermediation, and digital efficiency mediates this relationship (z = 2.07; p = 0.038; z = 2.42; p = 0.015). Meanwhile, in state-owned banks, digital efficiency only has a direct effect on intermedia-tion without a mediating effect, and NPL is not a distinguishing factor in the intermediation mechanism. These findings emphasize the importance of efficient digital capabilities to drive intermediation, especially in regional development banks.