International Conference of Business and Social Sciences

DETECTING FINANCIAL STATEMENT FRAUD USING FRAUD HEPTAGON THEORY IN MINING

Danny Wibowo — Wed, 17 Dec 2025 00:00:00 +0700

Financial statement fraud poses a serious challenge to capital markets, particularly within Indonesia’s mining industry, which is characterized by complex operations, large-scale investments, and volatile commodity prices. Although numerous fraud detection models have been introduced to identify fraudulent reporting, the application of the Fraud Heptagon Theory—which incorporates pressure, opportunity, rationalisation, competence, arrogance, culture, and religiosity—remains underexplored in the mining context. This study seeks to apply the framework by assessing the influence of these seven dimensions on fraudulent financial reporting among 24 mining firms listed on the Indonesia Stock Exchange between 2019 and 2023, employing the F-Score model to detect potential misreporting. Using a quantitative approach with purposive sampling and multiple regression analysis, the findings reveal that only opportunity significantly affects financial statement fraud, while the remaining six elements show no substantial impact. The model explains 26.1% of the variance in fraudulent activity, suggesting that external factors beyond the fraud heptagon may play a more dominant role in shaping fraudulent practices in the mining sector. Consequently, strengthening internal controls and corporate governance is essential to reducing opportunities for fraud within the industry.

THE EFFECT OF LEADERSHIP STYLE, COMPENSATION, AND OHS ON PERFORMANCE MEDIATED BY WORK MOTIVATION

Kanisius Bruno Siki, Adya Hermawati, Survival Survival — Wed, 17 Dec 2025 00:00:00 +0700

This study uses work motivation as a mediating variable to examine the influence of leadership style, compensation, and occupational safety and health (OHS) on employee performance. This study was conducted at PT. Bukit Baiduri Energi, Kutai Kertanegara, using a probability sampling procedure to select 111 respondents from the entire employee population. Smart Partial Least Square (PLS) software was used to evaluate the data.

The analysis findings indicate that: (1) Employee performance is not significantly influenced by leadership style. (2) There is a positive correlation between compensation and performance, with higher remuneration resulting in better performance. (3) Performance is also not significantly influenced by occupational safety and health (OHS). (4) A leader's approach can improve staff morale. (5) Workplace motivation is positively influenced by good pay. (6) OHS has no significant impact on motivation. (7) Improved employee performance is largely dependent on motivation. (8) The impact of leadership style on performance is mediated by motivation. (9) The impact of recovery on performance is also mediated by motivation. (10) Motivation functions as a mediator that strengthens relationships, and K3 does not have a significant influence on improving employee performance.

THE EFFECT OF WORKLOAD AND WORK ENVIRONMENT ON TURNOVER INTENTION WITH EMPLOYEE ENGAGEMENT AS A MEDIATION VARIABLE

Safina Rokhmasari, Adya Hermawati, Survival Survival — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the effect of workload and work environment on turnover intention with employee engagement as a mediating variable among hospital employees. The research is motivated by the high turnover rate in the healthcare sector, which can disrupt service quality and operational continuity. This research employed a quantitative approach. The population consisted of all contract employees at Hospital X in Surabaya City, totaling 300 employees. The sample size was determined using the Slovin formula, resulting in 171.4, which was rounded to 172 respondents. Sampling was conducted using a random sampling technique with a purposive sampling approach. Data analysis was performed using the Partial Least Squares (PLS) method, with SmartPLS version 4 as the analytical tool.

The results indicate that workload has a positive and significant effect on turnover intention, whereas work environment and employee engagement have a negative and significant effect on turnover intention. Workload has a negative and significant effect on employee engagement, while work environment has a positive and significant effect on employee engagement. Furthermore, employee engagement significantly mediates the effect of both workload and work environment on turnover intention. Workload, as conceptualized by Hart and Staveland (1988), consists of two main indicators: quantitative workload and qualitative workload.

THE EFFECT OF EMPLOYEE COMPETENCY DEVELOPMENT AND TALENT MANAGEMENT ON EMPLOYEE PERFORMANCE WITH EMPLOYEE INVOLVEMENT AS A MEDIATOR

Trisnawati Wulandari, Muryati Muryati, Muchlis Mas’ud — Wed, 17 Dec 2025 00:00:00 +0700

Optimal performance is essential for achieving company targets. This study examines the influence of employee competency development and talent management on employee performance, with employee engagement as a mediating variable at PG Kebon Agung. In an era of dynamic business competition, organizations must strategically optimize human resources to gain a competitive edge. Employing a quantitative approach with a survey method, data were collected via questionnaires from 125 employees and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM). The results indicate that both employee competency development and talent management have a positive and significant effect on employee engagement and performance. Furthermore, employee engagement significantly mediates the relationship between competency development, talent management, and performance. These findings highlight the strategic role of engagement as a bridge connecting HR development initiatives with optimal performance outcomes. Practically, the study recommends organizations to systematically invest in structured competency development and integrated talent management programs to enhance engagement and sustain high performance. Theoretically, this research strengthens the HR management literature by confirming employee engagement as a critical mediating factor, providing empirical evidence of its role in linking HR strategies to improved organizational performance.

THE EFFECT OF TRAINING ON TEACHER PERFORMANCE WITH SELF-EFFICACY AS A MEDIATION VARIABLE

Aldina Ayu Maharani, Adya Hermawati, Hanif Rani Iswari — Wed, 17 Dec 2025 00:00:00 +0700

Early Childhood Education (PAUD) is an important foundation in developing quality human resources. Although the participation rate of early childhood in Indonesia continues to increase, the main challenge lies in the quality of learning, especially teacher competency. Most PAUDs are privately managed, making improving the quality of private teachers crucial. This study aims to analyze the effect of training on teacher performance with self-efficacy as a mediating variable, focusing on private PAUD teachers in IGTKI, Singosari District. The research approach uses a quantitative method with an explanatory research type . The sample consisted of 77 teachers selected through a simple random sampling technique. Data were collected through a Likert-based questionnaire and analyzed using Partial Least Squares (PLS-SEM). The results showed that training had a positive and significant effect on teacher performance. In addition, training had a significant effect on self-efficacy , and self-efficacy was proven to have a positive effect on performance. Another important finding is that self-efficacy acts as a partial mediator in the relationship between training and teacher performance. Thus, effective training not only functions to improve technical skills but also builds teachers' self-confidence in managing learning. This research contributes to the development of educational management theory and provides practical recommendations for PAUD organizers in designing training programs that are relevant, contextual, and oriented towards improving the quality of early childhood learning.

HOLISTIC APPROACH: HUMAN RESOURCE DEVELOPMENT , MULTI-MANAGEMENT AND IMPLEMENTATION OF BIG DATA TECHNOLOGY AS A SUSTAINABILITY STRATEGY FOR THE EAST JAVA TOURISM INDUSTRY

Adya Hermawati, Rizki Dwi Ariyanto, Abimanyu Tuwuh Sembhodo, Aviv Yuniar Rahman — Wed, 17 Dec 2025 00:00:00 +0700

The tourism industry in East Java plays a strategic role in economic growth and Gross Regional Domestic Product (GRDP) . However, it still faces several challenges: 1) inconsistencies in human resource development , marketing strategies, and industrial policy strategies. 2) limited data-based evaluation systems, which hinder the sector's competitiveness . Therefore, a holistic, integrated approach with multiple management aspects based on big data technology is needed to strengthen the contribution to tourism industry performance and provide a strategic implementation solution. Identifying and analyzing factors that impact the performance of the tourism industry ; Identifying the gap between the importance and performance of factors that impact the integration of HRD, marketing, strategic management, and the East Java tourism industry ; Knowing the relationship between HRD factors, marketing strategies, and strategic planning on the performance of the tourism industry in East Java ; Designing and validating the PARIS (Performance Analysis and Recommendation for Integrated Strategy) system model as a data-based decision-making support tool in the integration of HRD, marketing, and strategic management in the East Java tourism industry. Analysis Tools: Systematic Literature Review; Survey & Focus Group Discussion . The population is all tourism industry employees in East Java. 200 tourism sector business samples, each with five employees as respondents, a total of 1000 respondents, proportionally from 11 selected cities/regencies: Malang, Batu, Surabaya, Banyuwangi, Blitar, Jombang, Ponorogo, Pacitan, Pasuruan, Probolinggo, Tulungagung. Due to limited time, the researcher chose one in the Batu city area.

ANALYSIS OF THE EFFECT OF INDIVIDUAL CHARACTERISTICS AND ORGANIZATIONAL CHARACTERISTICS ON NURSE TURNOVER WITH WORK STRESS AS MEDIATING

Pamela Felycia Ardhinata, Adya Hermawati, Asih Tri Rachmi — Wed, 17 Dec 2025 00:00:00 +0700

Nurse turnover poses a significant challenge to healthcare systems worldwide, affecting care quality, continuity, and operational costs. This study examines the effects of individual and organizational characteristics on nurse turnover, with work stress as a mediating factor. A cross-sectional survey was conducted among 74 inpatient nurses at St. Elisabeth Hospital Semarang. Individual characteristics included Type A personality, locus of control, and self-efficacy, while organizational characteristics encompassed structure, policies, processes, and work environment. Work stress was measured across physiological, psychological, and behavioral dimensions, and turnover was assessed via intention to resign, job alternative search, and actual resignation. Findings revealed moderate levels of work stress and personal/organizational factors, but low turnover intention. Structural equation modeling (SmartPLS) confirmed that both individual and organizational characteristics significantly influenced turnover, mediated by work stress. Type A personality, external locus of control, and lower self-efficacy were linked to higher stress and turnover, while supportive organizational practices mitigated these effects. This study highlights the importance of strengthening nurse resilience and optimizing organizational support to reduce stress and turnover. Interventions targeting personal development, stress management, and organizational efficiency are critical for sustaining a stable and effective nursing workforce.

THE EFFECT OF WORK ENVIRONMENT AND REWARDS ON NURSES' PERFORMANCE MEDIATED BY JOB SATISFACTION

Rulli Tri Astuti, Survival Survival, MN Lisan Sediawan — Wed, 17 Dec 2025 00:00:00 +0700

Every human being has a need for existence, relationships, and growth, which must be considered by all organizations, including hospitals as health organizations. Nurses as a central part of hospital services have an integral role that contributes to determining the overall quality of health services. Nurse performance is very important in determining the quality of health services. Improving nurse performance can result in patient satisfaction and increase the efficiency of the hospital service system. This study aims to determine the effect of the work environment and rewards on nurse performance mediated by nurse job satisfaction. This study is an explanatory research study using SEM PLS with 103 nurse samples at Drs. H. Abu Hanifah Regional General Hospital, Central Bangka Regency, Bangka Belitung. The results of this study show that nurse performance is directly influenced by the work environment, rewards, and job satisfaction. Nurse performance is also influenced by rewards and the work environment, through the mediating variable of nurse job satisfaction. The implication in hospitals is that managers must be able to create a positive work environment, rewards, and nurse job satisfaction to have an impact on improving nurse performance which will also improve the quality of hospital services.

THE EFFECT OF SKILLS ON NURSES’ PERFORMANCE THROUGH WORK MOTIVATION AS A MEDIATING VARIABLE (A Study on Nurses at Primahusada Hospital Sukorejo)

Tri Putra Rahmad Ramadani, Adya Hermawati, Survival Survival — Wed, 17 Dec 2025 00:00:00 +0700

Nurses’ performance is vital for delivering high-quality healthcare services. Although skills and motivation have often been studied separately, research that explores their combined effect on nurses’ performance remains limited, particularly in Type C hospitals in Indonesia. In practice, strong skills without sufficient motivation often fail to produce optimal outcomes, whereas motivation alone cannot ensure consistent service quality. This study aims to examine how skills influence nurses’ performance, with work motivation serving as a mediating factor. A quantitative approach was applied by involving 100 nurses at Primahusada Hospital Sukorejo, selected through purposive sampling. Data were collected using structured questionnaires and analyzed with Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that both skills and work motivation significantly and positively affect performance, with skills also enhancing motivation, which subsequently mediates their relationship with performance. These findings highlight that optimal nursing performance requires not only technical competence but also sufficient motivation. Therefore, hospital management should emphasize continuous training to strengthen nurses’ skills while fostering a supportive work environment that boosts motivation, thereby ensuring sustained improvements in performance and healthcare service quality.

ANALYSIS OF THE ROLE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR (OCB) BASED ON ORGANIZATIONAL CULTURE AND ORGANIZATIONAL COMMITMENT ON EMPLOYEE PERFORMANCE

Umi Kusuma Wardani, Adya Hermawati, Sodik Sodik — Wed, 17 Dec 2025 00:00:00 +0700

The manufacturing industry is facing intense competition driven by globalization and rapid technological acceleration, requiring companies to build sustainable and hard-to-imitate competitive advantages. In this context, human capital plays a strategic role as a determinant of operational success, with employee performance serving as a key driver of organizational achievement. This study applies an explanatory research design using Partial Least Squares Structural Equation Modeling (PLS-SEM) with a sample of 170 employees at PT. Indostar Building Material in Malang. The findings demonstrate that organizational culture and organizational commitment both have direct positive effects on employee performance and on organizational citizenship behavior (OCB). Furthermore, OCB significantly enhances employee performance and mediates the relationships between organizational culture, organizational commitment, and performance, confirming its pivotal role in achieving organizational effectiveness.

LOCAL WISDOM-BASED MANAGEMENT ANALYSIS: AN EXPLORATION OF THE OGOH-OGOH PARADE IN KUTA TRADITIONAL VILLAGE

Uum Umaroh, Adya Hermawati, Ana Sopanah — Wed, 17 Dec 2025 00:00:00 +0700

The purpose of this study was to determine the local wisdom values of the ogoh-ogoh parade tradition and management in the Kuta Traditional Village, Badung Regency, Bali Province. The research method was descriptive qualitative with ethnometodology. Data collection techniques used literature, documentation, observation and in-depth interviews. Data analysis techniques, data presentation and drawing conclusions. The results of the study concluded that the value of local wisdom has the meaning of the value of obedience (manut lan mampu ngemargiang acara adat) manifested in planning, the value of mutual cooperation (ngayah) manifested in organizing and actuating, the value of honesty (karmapala and kayika) manifested in accountability (controlling). The implementation of Shaba Yowana HRD includes OCB and is in accordance with the composition of the management. Budget management does not have any misappropriation because it believes in karmaphala.

ANALYSIS OF THE EFFECT OF DOCTOR'S RESPONSIBILITY AND SOP-SPM KNOWLEDGE ON BPJS KESEHANATN CLAIMS WITH MEDICAL RECORDS MEDIATION

Sientiawati Tjahyono, Adya Hermawati, Asih Tri Rachmi — Wed, 17 Dec 2025 00:00:00 +0700

The National Health Insurance (JKN) program managed by BPJS Kesehatan (Indonesian Health Insurance Agency) is a major source of hospital revenue, but delays in inpatient claims pose serious financial risks. Bangil Regional Hospital, Pasuruan Regency, shows low initial claims and high follw-up claims, which slows cash flow and reduces efficiency. The underlying factor is the delay in returning medical records by the doctor in charge of the service. This study examines the effect of doctor responsibility and knowledge of SOPs/SPM on the quantity of BPJS Kesehatan claims, with the promptness of medical record return as a mediating variable. This study is an explanatory research study using SEM PLS with 54 samples (Doctors, Medical Records Officers, and BPJS Claims Management Officers) at Bangil Regional Hospital in Pasuruan. The results of this study directly show: 1) Doctors' responsibility plays a role in the number of BPJS Health claim files, 2) Doctors' knowledge of Standard Operating Procedures (SOP) and Minimum Service Standards (SPM) does not play a role in the number of BPJS Health claim files, 3) Timeliness of returning medical records plays a role in the number of BPJS Health claim files, 4) Doctors' responsibility plays a role in the timeliness of returning medical records, 5) Knowledge of SOP-SPM plays a role in the timeliness of returning medical records, 6) Timeliness of returning medical records does not play a significant role as a mediator in the relationship between doctors' responsibility and knowledge of SOP-SPM on the number of BPJS Health claim files.

WORK-LIFE BALANCE AND JOB SATISFACTION AMONG REMOTE EMPLOYEES: THE MEDIATING EFFECT OF ORGANIZATIONAL

Asriyanto Asriyanto, Amrin Amrin, Irman Irman — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to explore the impact of work-life balance on job satisfaction among remote employees, with organizational support as a mediating variable. The methodology applied in this study is a quantitative approach using survey techniques. The total sample consisted of 74 respondents who were lecturers at POLIMARIM. Data analysis was performed using Partial Least Squares (PLS) version 4.0.

The results obtained from this study indicate that work-life balance has a positive and significant impact on job satisfaction. In addition, organizational support plays an important role as a significant mediator in the relationship between work-life balance and job satisfaction. This shows that although work-life balance is important for increasing job satisfaction, support from the organization is a key factor that strengthens this relationship. These findings are in line with social exchange theory, which states that organizational support generates positive interactions, thereby leading employees to experience higher levels of job satisfaction.

THE EFFECT OF FINANCIAL LITERACY ON ENTREPRENEURIAL PERFORMANCE WITH FINANCIAL INCLUSION AS A MEDIATION VARIABLE

Alfian Alfian, Amrin Amrin, Muhammad Aris Kastian — Wed, 17 Dec 2025 00:00:00 +0700

This research has a purpose to determine the effect of financial literacy on entrepreneurial performance, with financial inclusion as a mediating variable. The sampling technique used a 10-times rule approach based on the number of indicators, ensuring that the number of respondents met the criteria for Structural Equation Modelling (SEM) analysis based on Partial Least Squares (PLS) version 4.0.

The research results show that financial literacy has a positive and significant impact on entrepreneurial performance. Furthermore, financial literacy also positively impacts financial inclusion. Other findings indicate that financial inclusion positively impacts entrepreneurial performance and mediates the relationship between financial literacy and entrepreneurial performance. This demonstrates that sound financial understanding not only improves business management skills but also encourages access to and utilization of formal financial services, ultimately strengthening student entrepreneurial performance.

THE EFFECT OF CAREER DEVELOPMENT ON PERFORMANCE WITH MOTIVATION AS A MEDIATION VARIABLE

Darwis Darwis, Amrin Amrin, Anwar T — Wed, 17 Dec 2025 00:00:00 +0700

This research aims to investigate the impact of career development on employee performance, with motivation as a connecting variable. The population in this research was 74 respondents who were lecturers in an organization. The data analysis method used was Structural Equation Modelling (SEM) with the Partial Least Squares (PLS) approach version 4.0. The findings of the research indicate that career development has a positive and significant impact on employee performance. Furthermore, career development has also been shown to have a positive impact on motivation, and motivation itself has a positive influence on performance. Further findings indicate that motivation significantly links career development to performance, meaning that the better the career development opportunities provided by the organization, the higher the motivation that arises, thus influencing improved employee performance. This research emphasizes the importance for organizations to focus on career development programs as a way to improve both employee motivation and performance.

THE INFLUENCE OF LEADERSHIP STYLE AND ORGANIZATIONAL CULTURE ON TEAM PERFORMANCE WITH ORGANIZATIONAL COMMITMENT AS A MODERATING VARIABLE

Mashudi Ghani — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of leadership style and organizational culture on team performance, with organizational commitment as a moderating variable. The research uses a quantitative approach with a survey technique through questionnaires distributed to 30 staff members as respondents. Data analysis was performed using the Partial Least Squares (PLS-SEM) method with the help of SmartPLS 4.0 software.

The results show that leadership style has an influence on team performance, as does organizational culture. Furthermore, organizational commitment was found to moderate the relationship between leadership style and team performance and to weaken the relationship between organizational culture and team performance. This indicates that team performance is not only influenced by leadership and organizational culture but is also strengthened by a high level of organizational commitment.

THE INFLUENCE OF WORKLOAD AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE THROUGH JOB STRESS AS A MODERATING

Muhammad Syahrir, Amrin Amrin, Muh. Aris — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to explore the impact of workload and work environment conditions on employee performance, with job stress as a moderating variable. The number of respondents in this study was 74 lecturers from an institution, with the analysis method using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) 4.0.

The findings of the study indicate that workload has a significant influence on employee performance, while the work environment also has a positive impact on performance. Furthermore, job stress has been shown to act as a moderator in the relationship between workload and performance, with higher levels of stress amplifying the negative impact of workload on performance. However, in the relationship between work environment and performance, job stress did not function as a significant moderator. These results indicate that effective workload management and the creation of a supportive work environment are crucial for improving employee performance, and it is important for organizations to address the elements of job stress to prevent reduced productivity.

THE EFFECT OF JOB INSECURITY AND COMPENSATION ON BURNOUT MODERATED BY SOCIAL SUPPORT

Muhammad Arsyad, Amrin Amrin, Muh. Jabir — Wed, 17 Dec 2025 00:00:00 +0700

This research has a purpose to determine the effect of job insecurity and compensation on burnout, with social support as a moderating variable. The research was conducted on 30 staff using the Partial Least Squares method (SmartPLS 4.0). The variables studied included job insecurity and compensation as independent variables, burnout as the dependent variable, and social support as a moderating variable. This research aims to determine the effect of job insecurity and compensation on burnout, with social support as a moderating variable. The research was conducted on 30 staff using the Partial Least Squares method (SmartPLS 4.0). The variables studied included job insecurity and compensation as independent variables, burnout as the dependent variable, and social support as a moderating variable. The implication of this research is that organizations need to minimize job insecurity, provide fair compensation, and strengthen social support in the work environment to reduce the risk of burnout in staff.

THE EFFECT OF SERVANT LEADERSHIP ON ORGANIZATIONAL CITIZENSHIP BEHAVIOUR MEDIATED BY EMPLOYEE ENGAGEMENT

Eka Putra — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to explore the impact of servant leadership on Organizational Citizenship Behaviour (OCB) mediated by employee engagement. The methodology used is quantitative, focusing on civil servants of class 4 in Tanah Datar Regency as the population. Data were collected through questionnaires distributed to respondents. For data analysis, SmartPLS software version 4.0 was applied using the Partial Least Square (PLS) method. The results of the study indicate that servant leadership has a significant positive influence on OCB and employee engagement. Furthermore, employee engagement also showed a positive and significant influence on OCB. These findings also confirm that employee engagement functions as a mediator in the relationship between servant leadership and OCB. This research contributes to the development of human resource management theory and practice, while supporting organizations in improving employee performance and satisfaction.

BRIDGING ETHICS AND INNOVATION IN ARTIFICIAL INTELLIGENCE: A HUMAN-CENTERED APPROACH TO RESPONSIBLE TECHNOLOGY DESIGN

Aparicio Bernardo da Costa da Conceição, Suhermin Suhermin — Wed, 17 Dec 2025 00:00:00 +0700

Artificial Intelligence (AI) has emerged as a central force in digital transformation, offering vast opportunities for efficiency, creativity, and human well-being. Yet, its rapid growth raises pressing ethical concerns, including algorithmic bias, privacy risks, lack of transparency, and weak accountability. This article addresses the challenge of translating global ethical principles, such as those set by the EU AI Act (2025), into operational business frameworks, particularly for small-to-medium enterprises (SMEs) and emerging economies like Timor-Leste. Based on literature review and a qualitative applied research design combining conceptual synthesis and comparative thematic analysis (CTA), the study proposes an integrative model. The core finding is the Human-Centered Responsible AI Framework for Business (HCR-AI4B), which aligns ethical principles (fairness, transparency, privacy, and accountability) with innovation dimensions (creativity, inclusiveness, and sustainability). The HCR-AI4B operationalizes responsibility across four key pillars: Transparency & Explainability, Fairness & Inclusivity, Accountability & Human Oversight, and Sustainability & Digital Well-being. Findings suggest that this approach not only enhances public trust in AI, strengthens social legitimacy, and fosters the development of equitable and sustainable technological ecosystems, proving that ethics and innovation are complementary foundations. The framework serves as strategic guidance for researchers, developers, and policymakers to build AI that is inclusive, fair, and socially accountable.

SALES GROWTH, FIRM SIZE, AND LEVERAGE IN TAX AVOIDANCE PRACTICES

Musthafa Habiebie Idrus, Rima Auliyamartha Agustina — Wed, 17 Dec 2025 00:00:00 +0700

This research examines the effect of Sales Growth, Firm Size, and Leverage on Tax Avoidance in secondary manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. This research uses a quantitative approach with multiple linear regression analysis methods to examine the relationship between variables in a structured and measurable way. The results showed that Sales Growth has a significant negative effect on Tax Avoidance, which means that increasing sales will reduce tax avoidance practices and encourage better tax compliance. Firm Size does not show a significant effect on Tax Avoidance, indicating that whether a company is large or small, its size alone does not determine the tendency to engage in such practices. Meanwhile, Leverage has a significant positive effect, implying that the higher the level of debt, the greater the tendency of companies to engage in tax avoidance strategies. Simultaneously, the three variables are proven to have a significant and meaningful effect on Tax Avoidance.

INTELLECTUAL CAPITAL AND FINANCIAL PERFORMANCE: EVALUATING ASSET TURNOVER

Raisya Najwa Bachtiar, Rima Auliyamartha Agustina — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to provide empirical evidence on the influence of Intellectual Capital on financial performance in secondary manufacturing companies listed on the Indonesia Stock Exchange during the 2021–2023 period. The components of Intellectual Capital examined include Value Added Capital Employed (VACA), Value Added Human Capital (VAHU), and Structural Capital Value Added (STVA), while financial performance is measured using the Asset Turnover (ATO) ratio. The research sample was selected using purposive sampling, resulting in 114 companies and 239 observations. Hypothesis testing was conducted using multiple linear regression analysis. The results show that VACA has a positive and significant effect on financial performance, while VAHU and STVA do not show a significant partial effect. However, all three components of Intellectual Capital are found to have a significant joint effect on financial performance. These findings suggest that the efficiency of capital employed plays a crucial role in enhancing asset effectiveness, while the contributions of human and structural capital require further management to drive operational efficiency.

THE INFLUENCE OF INFLUENCER MARKETING ON CONSUMER PURCHASE INTENTION OF SKINCARE PRODUCTS AMONG UNIVERSITY STUDENTS

Gabriella Sabatini, Andra Prayudha — Wed, 17 Dec 2025 00:00:00 +0700

The growth of social media has revolutionized marketing strategies, making influencer marketing one of the most dominant approaches. However, there is still limited research on how the credibility of influencers particularly their trustworthiness, expertise, and attractiveness directly influences purchase intention, especially for local skincare brands among younger consumers. This study investigates the impact of influencer marketing on purchase intention through a quantitative method. Data were gathered from 100 active university students who use TikTok, and were processed using SPSS Statistics 26. The analysis involved descriptive statistics, classical assumption testing (normality and heteroscedasticity), as well as simple linear regression with t-tests and coefficient of determination. The results reveal that influencer marketing significantly and positively affects purchase intention, accounting for 68.5% of the variance. Moreover, the findings highlight that credibility dimensions trustworthiness, expertise, and attractiveness play a central role in encouraging consumer interest. These outcomes are consistent with previous research emphasizing influencer credibility as a driver of consumer trust and behavior, while also contributing new insights from the Indonesian skincare market. The study concludes that influencer marketing is a critical factor shaping purchase intention and suggests that brands should strategically collaborate with credible influencers to maximize marketing effectiveness.

FINANCIAL MANAGEMENT AND REPORTING AT THE I'ANATUT THOLIBIN MOSQUE SURABAYA

Moch Awalu Romadhona, Akhmad Riduwan, Maswar Patuh — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the accountability of the management and reporting of the I'anantut Tholibin Mosque. The research method used is a qualitative case study by highlighting the phenomenon of management and reporting at the I'anantut Tholibin Mosque in Surabaya. The researcher uses data analysis techniques starting from data collection to the completion of the data collection process by collecting data, reducing data, presenting and drawing conclusions. Data collection is carried out through observation, interviews and documentation. The selected informants are people who really understand the problems to be studied and people who currently hold positions that are in accordance with the information to be extracted. Based on the results of the study, the I'anantut Tholibin Mosque in Surabaya has a similar understanding, namely the understanding of financial management and reporting. Unfortunately, the implementation of PSAK 109 and PSAK 45 has not been fully fulfilled by the mosque management. So the reports presented are merely an indication of the incoming and outgoing financial reports, not in accordance with existing policies, the implementation of KDPPLKS is also unknown and has not implemented sharia reporting in the presentation of its reports.

ECOTOURISM-BASED SUSTAINABLE TOURISM DEVELOPMENT STRATEGY IN SIKKA REGENCY

Alexander Longginus, Budiyanto Budiyanto, Suwitho Suwitho — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to formulate an ecotourism-based sustainable tourism development strategy in Sikka Regency using SWOT analysis and Internal-External (IE) Matrix. The results show that the main strengths lie in biodiversity, preservation of local culture, and community participation, while weaknesses include limited infrastructure, low human resource capacity, and lack of promotion. External factors show opportunities in the form of global trends in sustainable tourism, NGO support, and digitalization of promotion, but also threats of mass tourism and environmental degradation. The analysis places Sikka Regency in Quadrant I of the SWOT (aggressive growth strategy) and Cell 6 of the IE Matrix (limited consolidation strategy). From these results, SO-based priority strategies were formulated, namely the development of cultural and nature-based thematic tourism, cooperation with NGOs and educational institutions in training and conservation, promotion of sustainable tourism through digitalization, and optimization of strategic locations to make Sikka a model of sustainable tourism in eastern Indonesia.

WORK-LIFE BALANCE AS A DETERMINANT OF JOB SATISFACTION: A STUDY OF GENERATION Z EMPLOYEES IN BANDUNG

Taufik Aditya Utama, Agung Putranto Wibowo — Wed, 17 Dec 2025 00:00:00 +0700

Work-life balance (WLB) plays a vital role in determining job satisfaction, especially for Generation Z employees who highly value flexibility and mental well-being. This research investigates how WLB influences job satisfaction among Gen Z workers in Bandung, Indonesia. The study employed a quantitative design through a survey of 50 participants. Data were processed using SPSS version 26, incorporating descriptive statistics, normality and heteroscedasticity tests, as well as simple linear regression analysis. Results show that respondents perceived relatively high levels of WLB (M = 21.30, SD = 2.14) and job satisfaction (M = 43.78, SD = 4.09). The regression results demonstrate a significant positive effect of WLB on job satisfaction (β = 1.182, t = 5.437, p < 0.001). Furthermore, the model accounts for 38.1% of the variance in job satisfaction (R² = 0.381), with the F-test indicating overall model significance (F = 29.561, p < 0.001). These findings highlight the strategic value of developing organizational initiatives that support WLB to boost job satisfaction and improve retention of Gen Z employees.

CUSTOMER SATISFACTION IN THE COFFEE SHOP BUSINESS: THE INTERPLAY OF PRODUCT AND SERVICE QUALITY

Deni Mulyana, Dita Aria Kencana — Wed, 17 Dec 2025 00:00:00 +0700

Customer satisfaction in the coffee shop industry is influenced by both product quality and service quality, yet limited studies have quantitatively examined their simultaneous impact in emerging markets. This study aims to investigate the effect of product quality and service quality on customer satisfaction in coffee shops. A quantitative approach was employed, with data collected from 96 regular coffee shop customers through structured questionnaires. Descriptive statistics show that respondents perceive product and service quality at moderate to high levels, reflecting a generally positive experience. Classical assumption tests—including normality, heteroscedasticity, and multicollinearity confirmed that the data met the requirements for multiple linear regression analysis. Regression results reveal that product quality (β = 0.353, t = 3.202, p = 0.002) and service quality (β = 0.525, t = 4.760, p < 0.001) significantly enhance customer satisfaction. The coefficient of determination (R² = 0.724) indicates that 72.4% of customer satisfaction variance is explained by these two factors, while simultaneous F-test results confirm their combined effect (F = 122.074, p < 0.001). The study concludes that both superior products and high-quality service are critical drivers of customer satisfaction in coffee shops.

THE INFLUENCE OF GOOD GOVERNANCE ON THE FINANCIAL PERFORMANCE OF LOCAL GOVERNMENT AGENCIES IN BONTANG CITY WITH RISK MANAGEMENT AS A MEDIATING

Enik Ruswati, Nur Fadjrih Asyik — Wed, 17 Dec 2025 00:00:00 +0700

The financial performance of local governments plays a critical role in supporting development objectives and improving the quality of public services. However, in practice, challenges such as budget realization deviations, weak accountability, and the limited integration of risk management highlight a research gap in understanding how governance and risk practices jointly influence financial performance. This study aims to examine the effect of Good Governance (GG) on the financial performance of local government agencies in Bontang City, with Risk Management (RM) as a mediating variable. A quantitative approach was employed using Structural Equation Modeling (SEM) through WarpPLS 3.0. The population consisted of 31 government agencies, all of which were included as the research sample through a census method with secondary data such as financial reports, performance reports, and audit evaluations from BPKP and the Regional Inspectorate. The results reveal that GG has a positive and significant effect on RM (β = 0.397; p < 0.05), but does not have significant affect on financial performance (β = -0.211; p = 0.150). Similarly, RM does not significantly influence financial performance (β = 0.120; p = 0.139) and does not mediate the relationship between GG and financial performance (p = 0.135). These findings suggest that while the application of good governance principles enhances risk management practices, improvements in financial performance are more strongly influenced by other factors such as leadership, organizational culture, and human resource competence. The study concludes that integrating GG and RM with broader organizational strategies is essential for strengthening financial performance in local governments.

INFLUENCE OF ONLINE CUSTOMER REVIEWS ON CONSUMER PURCHASE INTENTION IN E-MARKETPLACES: A CASE STUDY OF SHOPEE

Vina Oktaviani, Arif Prasetyo — Wed, 17 Dec 2025 00:00:00 +0700

Online Customer Reviews (OCR) have become a key determinant in shaping consumers’ buying behavior on e-commerce platforms. However, few studies have empirically analyzed their direct influence in emerging markets in Southeast Asia. This research seeks to examine how OCR affects purchase decisions on Shopee. A quantitative methodology was applied, collecting data from 90 active Shopee users who referred to customer reviews before making a purchase, using structured online questionnaires. Descriptive statistics indicate that respondents generally perceive OCR positively, reflecting a moderate to high influence on their purchase intentions. Simple linear regression analysis demonstrates that OCR has a positive and significant effect on purchase decisions (β = 0.655, t = 5.175, p < 0.001), with a coefficient of determination (R² = 0.233), indicating that 23.3% of the variance in purchase decisions can be explained by OCR. The results indicate that customer reviews act as a vital information source, helping to lower perceived risks and boost consumers’ confidence when making online purchases. Practically, the study suggests that e-commerce sellers and platform managers should actively encourage and manage customer reviews to increase purchase likelihood, while future research may explore additional factors affecting consumer behavior in digital marketplaces.

THE EFFECT OF GREEN ACCOUNTING AND GREEN INTELLECTUAL CAPITAL ON FINANCIAL PERFORMANCE OF MINING SECTOR COMPANIES

Hasrullah Hasrullah, Prawhida Surya Buana, Siti Masitah, Ikayana Pertiwi — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of green accounting and green intellectual capital on the financial performance of mining companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. The approach used is quantitative with descriptive verification research. Data were obtained from annual reports and corporate sustainability reports for the current period, then analyzed using multiple linear regression. Previous studies have shown that green accounting can have various effects on financial performance, both directly and through intermediary variables such as stock value and sustainability disclosure. Similarly, green intellectual capital has shown a significant correlation in several studies, particularly with the green structural capital component. This study is expected to provide empirical evidence that strengthens the importance of integrating environmental and intellectual aspects in corporate financial practices, particularly in the mining industry sector which has a high level of exposure to environmental risks.

IMPROVING EMPLOYEE WORK DISCIPLINE THROUGH ORGANIZATION BEHAVIOUR, LEADERSHIP STYLE AND COMPENSATION

Rejeki Bangun, Sri Langgeng Ratnasari — Wed, 17 Dec 2025 00:00:00 +0700

Employee work discipline, along with other elements like leadership style, organization behaviour, and compensation, has a significant impact on an organization's growth, it is an extremely important issue for research. One of the goals of subsequent research is to address the inconsistency of earlier findings on the subject at hand.

The purpose of this study is to ascertain how organization behaviour, leadership style and compensation impact employee work discipline. SPSS version 25 and a questionnaire for 107 respondents are used in this study. This study uses multiple linear regression techniques along with statistical analysis and quantitative research. Multiple linear regression analysis results for organization behaviour (X1) of 5.927 with a significance value of 0.000, leadership style (X2) of 2.841 with a significance value of 0.005 and compensation (X3) of -1.161 with a significance value of 0.248 were produced by researchers based on SPSS data analysis. The results of the simultaneous test (F test) showed a significance value of 0.000 and a score of 23.142. The conclusion of this study, the first hypothesis is that organization behaviour has a significant effect on employee work discipline, the second hypothesis is that leadership style has a significant effect on employee work discipline, the third hypothesis is that compensation has no significant effect on employee work discipline and the last hypothesis is that the three variables (organization behaviour, leadership style and compensation) have a simultaneous influence on employee work discipline.

ELECTRONIC TAX RECEIPT SYSTEM AT THE PRATAMA TAX SERVICE OFFICE (KPP) IN SURABAYA

Elena Laberta Christi, Nazwah Rizqi Nuzulla, Dewi Urip Wahyuni — Wed, 17 Dec 2025 00:00:00 +0700

Taxes are the primary source of state revenue, playing a crucial role in financing national development and supporting government administration. With the increasing development of the times, tax revenues can contribute to state development, so transparency is essential. The Directorate General of Taxes (DGT) is promoting digitalization in various aspects of tax management. One such step is the transition from a manual system to an electronic tax receipt system (e-billing system). This system replaces the manual mechanism previously used in the tax payment process. E-billing allows taxpayers to create billing codes independently and make payments online. The objectives of this study are to analyze the impact of the transition from a manual system to an electronic system on the efficiency and effectiveness of tax administration, to evaluate the influence of the electronic system on the work efficiency and service performance of the Tax Office (KPP), and to examine the security of taxpayer data and privacy, as well as their impact on trust in the e-billing system. Data analysis techniques used descriptive qualitative methods, collecting data through interviews and documentation. The results of the analysis: the e-billing system at the Rungkut Surabaya Pratama Tax Office (KPP Pratama) has made a positive contribution to the efficiency of tax services, making it easier for taxpayers to create payment codes and fulfill their tax obligations independently, quickly, and transparently.

DRIVING SUSTAINABLE CONSUMPTION: THE ROLE OF GREEN MARKETING AND BRAND AWARENESS IN SHAPING GEN Z CONSUMERS’ PURCHASE INTENTION

Yulia Destiani, Gusti Putri Qadriah — Wed, 17 Dec 2025 00:00:00 +0700

Purchase intention toward eco-friendly cosmetics is increasingly influenced by sustainability-driven marketing strategies and consumer awareness. However, limited empirical studies have examined their combined effects on Generation Z consumers. This study explores the impact of green marketing and brand awareness on purchase intention in the eco-friendly cosmetics sector. A quantitative approach was employed, collecting data from 100 Gen Z respondents who had previously purchased eco-friendly cosmetic products through structured questionnaires. Descriptive statistics reveal that respondents hold moderately to highly positive perceptions of green marketing, brand awareness, and purchase intention. Classical assumption tests including normality, heteroscedasticity, and multicollinearity confirmed that the data were appropriate for multiple linear regression analysis. The results show that green marketing (β = 0.542, p < 0.001) and brand awareness (β = 0.450, p < 0.001) significantly and positively influence purchase intention. The coefficient of determination (R² = 0.497) indicates that these variables together explain nearly half of the variance in purchase intention, while the F-test further validates their joint significance (p < 0.001). In conclusion, the findings underscore that strengthening green marketing practices and enhancing brand awareness are critical strategies for encouraging purchase intention toward eco-friendly cosmetics among Generation Z consumers.

PRICE, LOCATION, AND PERSONAL SERVICE AS CONSUMER BENCHMARKS AT MADURA MART (FITRIA SHOP, GRESIK) DRIVING REPURCHASE INTENTION WITH TECHNOLOGY ADOPTION AS A MODERATING

Mohammad Rofik, Budiyanto Budiyanto — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the direct effect of price, location, and personal service on consumer repurchase intention at Madura Mart Fitria Shop, Gresik. In addition, this study also examines the role of technology adoption as a moderating variable that can strengthen or weaken the relationship between independent and dependent variables. The research method used is quantitative approach. Primary data was collected through a questionnaire with 100 respondents determined using the Roscoe method and distributed to consumers who had made purchases, using purposive sampling techniques. The collected data was then analyzed using a moderation analysis technique, namely Moderated Regression Analysis (MRA) using smartpls 3. The results showed that partially, the price variable had a positive and significant effect on repurchase intention with a significance value of 0.030. Meanwhile, the location variable was found to have no significant effect with a significance value of 0.164, and surprisingly, the personal service variable actually showed a negative and significant effect on repurchase intention with a significance value of 0.010. The main finding of this study is that technology adoption successfully acts as a moderating variable, but specifically weakens the influence of the three independent variables (price, location, and personal service) on repurchase intention.

COASTAL ENERGY INNOVATION WITHIN A BLUE ECONOMY FRAMEWORK: A SYNERGY MODEL OF FLOATOVOLTAICS AND WAVE TECHNOLOGY IN INDONESIA

Wisnu Ramdhani, Suwitho Suwitho — Wed, 17 Dec 2025 00:00:00 +0700

The utilization of renewable energy in Indonesia's coastal areas still faces gaps in terms of strategic planning, cross-sector coordination, and resource optimization. Previous research indicates that the implementation of floatovoltaic technology and ocean wave energy conversion has been carried out separately, thereby failing to maximize their potential in supporting the Blue Economy. This study aims to formulate a strategic management model that integrates both technologies to create synergy in the utilization of marine space, enhance energy efficiency, and strengthen the coastal economy. The method used is a case study with strategic management analysis based on the SWOT framework, resource-based view, and strategic fit, combined with literature review and technical-economic feasibility evaluation. The research results indicate that technology integration can increase operational efficiency by up to 18%, strengthen regional energy resilience, and encourage local business participation through public-private partnership schemes. It is concluded that integrated marine energy development requires adaptive, collaborative, and locally driven management strategies to support Indonesia’s sustainable energy transition.

ARTIFICIAL INTELLIGENCE FOR FRAUD RISK ASSESSMENT IN AUDITING

Gisilowati Dian Purnama Sari, Suzy Noviyanti — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the role of Artificial Intelligence (AI), specifically ChatGPT, in enhancing auditors’ fraud risk assessments by mitigating the dilution effect. The dilution effect occurs when irrelevant information reduces the weight of relevant diagnostic evidence, thereby lowering the accuracy of auditors’ judgments. Using a 2×2 between-subjects experimental design, data were collected from 66 professional auditors enrolled in IAPI’s PPL program. The independent variables were information type (relevant vs. relevant + irrelevant) and AI use (without vs. with ChatGPT). Independent t-tests were used to compare group means, while a two-way ANOVA was used to test for interaction effects. Results show that the dilution effect significantly decreased auditors’ fraud risk assessments when irrelevant information was present without AI support. However, when ChatGPT was used, differences between relevant-only and combined conditions became insignificant. This indicates that ChatGPT effectively neutralized the dilution effect, helping auditors focus on relevant evidence. These findings highlight the potential of AI to mitigate cognitive biases in auditing and enhance decision-making accuracy. The study provides empirical contributions by integrating behavioral auditing research with AI applications, while also offering practical implications for auditors, firms, and regulators in strengthening fraud detection within the digital transformation era.

THE INFLUENCE OF PROMOTION THROUGH INSTAGRAM SOCIAL MEDIA AND PRICE ON PURCHASING DECISIONS OF CIARMY BRAND LEATHER SHOES IN CIBADUYUT, BANDUNG CITY

Raka Reskyana Fahmi Zaeni — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine Instagram promotion and pricing for Ciarmy brand leather shoes in Bandung. It also examines respondents' responses to Instagram promotion and pricing. It also examines the influence of Instagram promotion and pricing on purchasing decisions for Ciarmy brand leather shoes in Bandung. This study employed descriptive and verification methods, employing a quantitative approach, using IBM SPSS 22.0 for calculations, and using simple random sampling as a sampling technique. A sample size of 95 individuals was obtained from the population. The population in this study was consumers who had previously purchased Ciarmy brand leather shoes. Multiple linear regression analysis was used to analyze the relationship between Instagram promotion (X1) and price (X2) with the purchase decision (Y). The results showed that Instagram promotion had a significant partial effect on purchase decisions. Furthermore, price had a significant partial effect on purchase decisions. And the variables of Promotion through Instagram Social Media and Price simultaneously have a significant influence on the Purchase Decision of Ciarmy Brand Leather Shoes in Bandung City.

FROM ATTACHMENT TO ACTION: THE MEDIATING ROLE OF ENVIRONMENTAL ATTITUDE IN SHAPING RESPONSIBLE TOURIST BEHAVIOUR

Nihayatu Aslamatis Solekah, Mardiana Mardiana, Hary Saputro Kurniawan — Wed, 17 Dec 2025 00:00:00 +0700

This study addresses a research gap by investigating how different dimensions of place attachment contribute to fostering environmentally responsible behaviour (ERB) among tourists, an area where empirical evidence remains limited, particularly regarding sanitation and waste management. The purpose of this research is to examine the direct and indirect effects of Place Attachment to Water (PAW), Place Attachment to Sanitation (PAS), and Place Attachment to Management of Waste (PAMW) on ERB, with Environmental Attitude (EA) serving as a mediating variable. A quantitative approach was employed through a cross-sectional survey of 300 domestic tourists visiting Taman Selecta, Batu City, East Java. Data were collected using a structured questionnaire and analysed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS. Results reveal that PAW and PAMW significantly influence EA, whereas PAS does not. EA strongly predicts ERB, affirming its central position in the Stimulus–Organism–Response (SOR) framework. Direct effect analysis shows that only PAW significantly affects ERB, while mediation analysis confirms that EA partially mediates the PAW–ERB relationship and fully mediates the PAMW–ERB relationship. These findings underscore the importance of enhancing water-related experiences and communicating waste management practices to strengthen environmental attitudes and encourage pro-environmental tourist behaviour.

MARKETING FUNDING STRATEGY IN BUILDING CUSTOMER LOYALTY IN URBAN AND SUBURBAN AREAS (CASE STUDY OF PT. BPR JATIM GRESIK BRANCH)

Hety Setyo Untari, Budiyanto Budiyanto — Wed, 17 Dec 2025 00:00:00 +0700

This research is motivated by the increasingly competitive banking world, where the success or failure of a financial institution is inseparable from the policies and service treatment of its employees towards its customers. Therefore, banks are required to monitor customer satisfaction to establish good relationships with customers and potential customers. The role of marketing funding is not only to act as a seller of products with a high economic orientation but must also have a strategy that is able to improve, maintain, and promote the bank's products or services. With the support of loyal customers, PT. BPR Jatim Gresik Branch is expected to improve performance better according to the set targets. Criticism and suggestions from customers must be continuously considered and become a separate focus for marketing funding so as not to affect the level of satisfaction and loyalty of urban and suburban customers. The type of research used is qualitative research. This concept uses the theories of Jill Griffin and Kotler and Keller. Griffin's theory in Customer Loyalty states that customer loyalty is a random purchase that arises based on trust factors (trust) and self-awareness without any coercion over a long period of time. Kotler and Keller in Marketing Management theory state that service quality influences and customer satisfaction will shape the intention to buy or reuse a product, which means that the better the form of service provided and supported by a high level of satisfaction, of course, will form consumer or customer loyalty. The final results of this study can be classified into two conceptual categories: urban customer loyalty and suburban customer loyalty. Urban customer loyalty, in understanding the role of marketing funding, tends to be more critical in terms of service, convenience, trust, and the level of social relationships that impact the level of targets given to the banking company. Outlying customer loyalty, in understanding the role of marketing funding, tends to be more compliant in terms of service, convenience, trust, and prioritizes family relationships or high social levels. As a result, operational standards are not in line with the field and are more concerned with maintaining socio-cultural values.

THE IMPACT OF WORK DISCIPLINE AND SPIRITUALITY AT WORK ON TEACHER PERFORMANCE: THE MEDIATING ROLE OF MOTIVATION

Laurensius Dihe Sanga, Sri Langgeng Ratnasari — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of work discipline and workplace spirituality on teacher performance, as well as the mediating role of motivation in this relationship among teachers at Yos Sudarso Catholic Elementary Schools throughout Batam City. The research employs a quantitative approach using a survey method, with questionnaires distributed to proportionally selected respondents. Data analysis was conducted using path analysis to examine both direct and indirect relationships between the variables. The results indicate that work discipline and workplace spirituality have a positive effect on teacher performance. Furthermore, motivation is proven to mediate the relationship between the two independent variables and performance, in which high work motivation strengthens the impact of discipline and spirituality on teachers’ job outcomes. The study concludes that improving teacher performance is not solely determined by discipline and spirituality, but also heavily depends on the extent to which teachers possess strong motivation in carrying out their duties and responsibilities. Therefore, strengthening the values of discipline and spirituality in the school environment should be accompanied by continuous efforts to enhance work motivation.

SATISFACTION ANALYSIS OF MEMBERS OF THE PALM OIL COOPERATIVE (KOPSA) USAHA MANUNGGAL SERESAM VILLAGE, SEBERIDA DISTRICT, INDRAGIRI HULU REGENCY RIAU PROVINCE

Aris Triyono, Desi Amidasti — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the characteristics of members, administrators, employees and member satisfaction of the Palm Oil Cooperative (Kopsa) Usaha Manunggal, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. The study used a qualitative descriptive survey method, which was conducted at the Palm Oil Cooperative, Usaha Manunggal, Seresam Village, Seberida District, Indragiri Hulu Regency, Riau Province. Sampling was carried out using simple random sampling, namely against 41 KOPSA members. The analysis model used to analyze member satisfaction uses the Importance Performance Analysis (IPA) and Customer Statistics Index (CSI) models. The results showed that the average age of members was 52.07 years, the average age of administrators was 41 years and the average age of employees was 38 years. The average education of members was 9.36 years, administrators 12 years and employees 12.47 years. The gender of the members is dominated by men (80.49%) and the management consists of 3 people who are all men and employees consist of 19 men (59.38%) and 13 women (40.62%). The results of the Performance Analysis Index (IPA) identified several attributes with low priority that need to be improved, namely the appearance of the management, completeness of facilities, ease of access to information, timeliness of payment of sales results, honesty of the management, and social costs. However, the Customer Satisfaction Index (CSI) value reached 80.78%, indicating that members have a satisfactory level of satisfaction with the financial performance of the Usaha Manunggal Palm Oil Cooperative (KOPSA).

STORYTELLING MARKETING AND SERVICE USAGE DECISIONS : THE MEDIATING ROLE OF AUDIENCE ENGAGEMENT IN GOJEK’S JO DAN JEK ADVERTISEMENT AMONG GEN Z IN SOLO RAYA

Annisa Nur Khasanah, Kisti Nur Aliyah — Wed, 17 Dec 2025 00:00:00 +0700

The rise of digital technology has reshaped marketing paradigms, with Generation Z emerging as a strategic segment due to their high social media usage and preference for authentic visual content. In this context, Gojek employs storytelling marketing through the “Jo and Jek” advertisement to build emotional connections with audiences. However, prior studies report mixed findings regarding the influence of storytelling marketing on service usage decisions, often emphasizing the critical role of audience engagement. The study examined whether customer engagement influences purchase intention among Gen Z in SoloRaya. Using this approach, the data were gathered from 165 respondents aged 17–27 who had both watched Gojek advertisements and used its services. The study employed purposive non-probability sampling, and data analysis was carried out using SEM PLS version 3.0. Results indicate that storytelling marketing exerts a positive and significant influence on service usage decisions, with audience engagement playing a mediating role.

POPULIST POLICIES AND WORK STRESS OF VILLAGE OFFICIALS: AN ANALYSIS FROM THE PERSPECTIVE OF HUMAN RESOURCE MANAGEMENT IN BONTANG, EAST KALIMANTAN

Irmita Prima Ningrum — Wed, 17 Dec 2025 00:00:00 +0700

The growing implementation of populist policies by local governments has significantly affected the work dynamics of village officials. These short-term, popularity-driven policies are often executed without proper technocratic planning, leading to rising administrative burdens and psychological stress among officials. This study examines the impact of populist policies on the work stress levels of village officials in Bontang City from a human resource management perspective. Using a mixed methods approach with a sequential explanatory design, quantitative data were collected through a 5-point Likert scale survey from 112 respondents selected via stratified random sampling from a population of 156 officials. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.1, while qualitative data from in-depth interviews with 10 informants were examined using thematic analysis. Findings indicate that populist policies have a positive and significant effect on work stress (β = 0.617; p < 0.001), primarily due to heavier administrative demands and heightened public expectations. Interviews further revealed psychological strain, emotional tension, physical exhaustion, and declining motivation, though some officials developed personal coping strategies. These results highlight the need for evidence-based policymaking and participatory engagement to safeguard employee well-being.

THE INFLUENCE OF ENTREPRENEURIAL ORIENTATION AND MARKETING CAPACITY OF TOURISM VILLAGES ON HOMESTAY BUSINESS PERFORMANCE THROUGH ENTREPRENEURIAL COMPETENCE AROUND THE LAKE TOBA DESTINATION

Wed, 17 Dec 2025 00:00:00 +0700

The purpose of this study is to analyze the influence of Entrepreneurial Orientation and Tourism Village Marketing Capacity on Homestay Business Performance through Entrepreneurial Competence around the Lake Toba Destination. The research method uses quantitative descriptive and explanatory research characteristics. The data collected in this study are primary and secondary data, through data collection instruments such as questionnaires, observation, and documentation studies. The sample in this study consisted of 192 respondents. This study uses quantitative data, with data analysis techniques including descriptive statistical analysis and Inferential Statistical Analysis-Partial Least Square (PLS). The results of the tests show that Entrepreneurial orientation has a positive and significant effect on homestay business performance. Tourism village marketing capacity has a positive and significant effect on homestay business performance. Entrepreneurial orientation has a positive and significant effect on entrepreneurial competence. Tourism village marketing capacity has a positive and significant effect on entrepreneurial competence. Competence has a positive and significant effect on business performance. Competitive advantage has a positive and significant effect on business performance. Entrepreneurial orientation positively and significantly affects business performance through entrepreneurial competence. Tourism village marketing capacity positively and significantly affects business performance through competence around the Lake Toba Destination.

THE ROLE OF SERVICE MANAGEMENT AND INSTITUTIONAL TRUST IN ENHANCING RESIDENTS’ COMFORTABLE TO STAY: LESSONS FROM THE HOUSEHOLD GAS NETWORK PROGRAM IN BONTANG CITY

Moch Arif Rochman, Suhermin Suhermin — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the role of service management and institutional trust in enhancing residents’ comfortable to stay, drawing lessons from the household gas network (jargas) program in Bontang City, Indonesia. Bontang is a strategic industrial municipality in East Kalimantan with a population of approximately 190,000 and one of the highest regional GDP per capita levels in the province, driven by petrochemical and gas-based industries. The city has implemented 18,436 household gas connections and is scheduled to receive 10,553 additional connections in 2025–2026 through the national budget, extending coverage across 15 urban districts. The development of jargas is under the authority of the central government, as stipulated in Law No. 23 of 2014 on Regional Government, while local administrations support implementation and community engagement.

Using a quantitative survey and Partial Least Squares Structural Equation Modeling (PLS-SEM), this research explores how perceptions of economic benefits, social impacts, and risks affect residents’ comfort, with service satisfaction as a mediator and institutional trust as a moderator. Results reveal that well-managed service quality—characterized by reliability, responsiveness, and equitable access—significantly enhances comfort, whereas perceived social tensions and safety risks undermine it. Service satisfaction partially mediates the effects of perceived benefits, social issues, and risks, while institutional trust reduces the negative influence of risks. The findings highlight that beyond technical expansion, credible governance and sound service management are essential for sustaining public support and improving community well-being in large-scale energy infrastructure initiatives.

DETERMINATION OF INDONESIA’S ECONOMIC GROWTH

Toha Toha, Ratna Ratna, Saharuddin Saharuddin, Devi Andriyani — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the dynamic relationship between agricultural exports, export taxes, inflation, and school participation rates on Indonesia’s economic growth from 1994 to 2024, addressing previous inconsistencies in empirical findings. Using the Autoregressive Distributed Lag (ARDL) model, the analysis incorporates stationarity, cointegration, and stability tests to ensure reliability. Results indicate that, in the short run, all variables—agricultural exports, export taxes, inflation, and education participation—positively and significantly influence economic growth. However, in the long run, only agricultural exports maintain a positive and significant impact, while export taxes, inflation, and school participation rates exert negative and significant effects. These findings reveal the dual role of fiscal, monetary, and educational factors: although they may stimulate growth in the short term, they can constrain long-term development if not complemented by structural improvements. The study emphasizes that enhancing agricultural export competitiveness, reviewing export tax policies, maintaining price stability, and prioritizing quality improvements in education are crucial strategies for sustaining Indonesia’s economic growth. Overall, the research highlights the need for balanced policies that integrate agricultural, fiscal, and educational dimensions to achieve inclusive and sustainable development.

THE EFFECTIVENESS OF PROMOTION, AFFORDABILITY OF TUITION, AND ENROLLMENT PROCESS SIMPLICITY ON STUDENT ADMISSION DECISIONS IN THE DIGITAL ERA: A CASE STUDY AT UNIVERSITAS LANCANG KUNING

Ahmad Ade Irwanda, Agustedi Agustedi, Fitri Juliani — Wed, 17 Dec 2025 00:00:00 +0700

Competition among private universities in Indonesia, particularly in Riau Province, has intensified as institutions seek effective strategies to attract prospective students. Most prior studies emphasized the 7P marketing mix, leaving a gap in understanding the specific influence of promotion, tuition affordability, and enrollment process simplicity. This study addresses the gap by examining these three factors in student enrollment decisions at Universitas Lancang Kuning. A quantitative explanatory design was applied, with data from 160 new students analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results show that all variables significantly influence enrollment decisions, with process simplicity (β = 0.341, p < 0.05) and promotion (β = 0.304, p < 0.05) having stronger effects than tuition affordability (β = 0.192, p < 0.05). The model explains 51.8% of variance (R² = 0.518) and has strong predictive relevance (Q² = 0.354). These findings suggest that in the digital era, simplified enrollment systems and effective digital promotion are more decisive than tuition costs. The study enriches higher education marketing literature and offers practical insights for private universities to strengthen digital promotion, improve tuition flexibility, and streamline procedures to enhance competitiveness.

THE INFLUENCE OF SERVICES AND FACILITIES ON CUSTOMER SATISFACTION PT. BALANCIA SHIPPING AGENCY

Magneta Hisyam, Budiyanto Budiyanto, Rimayang Ramli, Mira Yona — Wed, 17 Dec 2025 00:00:00 +0700

The ship agency industry in Batam, as a strategic maritime node, faces intense competition and demands for service digitization. This study aims to analyze the effect of Services and Facilities on Customer Satisfaction at PT Balancia Shipping Agency. The method used is a quantitative approach with a causality design, involving 80 respondents selected using the saturated sample technique. Data was collected through a questionnaire using a Likert scale, and analyzed using multiple linear regression. The results of the validity and reliability tests show that the research instruments are suitable for use. The classical assumption test ensures that the regression model meets the requirements. The regression analysis results show that the Service (Sig. = 0.004) and Facility (Sig. = 0.001) variables have a positive and significant effect on Customer Satisfaction. Services have a stronger influence than Facilities (Beta Services = 0.527; Beta Facilities = 0.108). The conclusion of this study confirms that optimization of Services and Facilities is an effective strategy to increase Customer Satisfaction in the ship agency industry. It is recommended for management to focus on improving these two aspects and for future research to explore other relevant variables for a more comprehensive understanding.

RESPONSIBLE AI ADOPTION IN AIRMADIDI’S TRADITIONAL SNACKS MICROBUSINESSES

Wed, 17 Dec 2025 00:00:00 +0700

Traditional snack microbusinesses in Airmadidi, North Sulawesi, Indonesia, play a critical role in preserving local culinary heritage while contributing to the regional economy. Despite the growing importance of digitalization, the integration of Artificial Intelligence (AI) among these micro-entrepreneurs remains minimal. While many vendors actively use social media and messaging applications such as WhatsApp and Facebook for marketing and sales, they lack knowledge of AI-driven tools, including product recommendation algorithms and automated marketing. This research explores the readiness, perceived barriers, and potential of responsible AI adoption among Airmadidi’s snack microbusinesses, emphasizing a human-centered approach. Using a mixed-methods design surveying 40 local snack vendors and conducting in-depth interviews with selected cases such as Kue Nova the study investigates digital literacy levels, perceived benefits of AI, and ethical concerns. The findings reveal strong digital engagement through e-commerce platforms but low AI literacy, alongside a high willingness to adopt AI solutions if accessible and easy to use. Critical needs include automated product recommendations, order management systems, and dynamic promotional tools. The study proposes a responsible AI adoption framework tailored for microbusinesses, integrating cultural sensitivity, simplicity, cost-effectiveness, and training support. These insights inform policymakers, polytechnics, and technology developers to create inclusive AI solutions that foster innovation while empowering local entrepreneurs to sustain cultural and economic vitality.

OPERATIONALIZING RESPONSIBLE AI PRINCIPLES THROUGH A GLOBAL ACCOUNTABILITY FRAMEWORK MODEL

Hairul Hatami, Rizky Salsabila Fitri, Achmad Fauziannor, Meiske Claudia — Wed, 17 Dec 2025 00:00:00 +0700

The rapid expansion of artificial intelligence (AI) has intensified concerns about its ethical, social, and governance implications. While numerous frameworks and guidelines for Responsible AI have been issued globally, a gap persists between high-level principles and their operationalization. This study addresses this gap by developing an accountability framework through a systematic literature review (SLR) and validating it with a case study of IBM. The SLR analyzed 78 scholarly and policy sources, producing five thematic domains: values, governance instruments, metrics, barriers, and pathways, with accountability emerging as the integrative theme. To test this framework, the IBM case was examined across eight key documents, including the shortcomings of Watson Health and the company’s subsequent development of governance tools such as FactSheets 360, fairness toolkits, and counterfactual testing. Findings show that while IBM’s commitments align with global principles, accountability remains most vulnerable in metrics and real-world validation. Nevertheless, IBM’s innovations and participation in global standardization illustrate how accountability can be reinforced in practice. The study contributes theoretically by reframing accountability as the linchpin of Responsible AI, and practically by offering pathways for organizations and policymakers to strengthen AI governance.

THE IMPACT OF FINANCIAL LITERACY ON GEN Z'S FINANCIAL BEHAVIOR

Bagus Arya Wijaya, Nur Fadjrih Asyik — Wed, 17 Dec 2025 00:00:00 +0700

Financial technology as a mediating variable, the purpose of this study is to find out how financial literacy affects financial behavior among Gen Z in Denpasar City, the research was carried out on students of the Faculty of Economics and Business, Ngurah Rai University, Denpasar. Data was collected using purposive random sampling. The results of the study show that: 1) Financial literacy and financial technology have a positive and significant influence on the financial behavior of Gen Z in Denpasar City; 2) Financial literacy has a positive and significant effect on financial technology among Gen Z in Denpasar City; and 3) Financial technology is able to mediate the influence of financial literacy on the financial behavior of Gen Z in Denpasar City.

HUMAN CENTERED DESIGN FOR STRONGER CO-PRODUCTION IN E-GOVERNMENT

Wed, 17 Dec 2025 00:00:00 +0700

Digital transformation in the public sector is not only about technology, but about ensuring that every innovation truly serves people. Human Centered Design (HCD) offers a way to put citizens at the heart of digital services, making them not just use but active partners in co-production. This study explores how HCD strengthens IT enabled dynamic capabilities (ITDC) in e-government, with evidence from Southeast Sulawesi Province, Indonesia. Using a quantitative approach with Partial Least Square Structural Equation Modeling (PLS-SEM), date ware collected from 70 civil servant involved in policy, system development, and service delivery. The findings reveal that applying HCD principles continuous feedback, multi stakeholder collaboration, modular architecture and data driven adaption, significantly enhances the ability of organizations to sense needs, seize opportunities and reconfigure processes. Statistical results (outer loading 0.832-0.918; R² = 0.624; β = 0,541, p < 0.01) confirms that HCD driven ITDC improves e-government performance and legitimacy. More importantly, HCD builds transparency and public trust, ensure that digital services reflect real community needs. The study shows that when governments integrate HCD with ITDC, digital transformation becomes more inclusive, resilient and sustainable creating public value that matters in people’s everyday lives.

THE EFFECT OF EDUCATIONAL MISMATCH ON THE PERFORMANCE OF FRESH GRADUATES: THE ROLE OF SELF-EFFICACY MEDIATION IN HONORARY PERSONNEL IN THE TEMBILAHAN REGIONAL GOVERNMENT

Widyawati Widyawati, Jawalter Situmorang, Olvi Lestari — Wed, 17 Dec 2025 00:00:00 +0700

This study analyzes the influence of educational mismatch on the performance of fresh graduates of honorary staff in the Regional Government of Indragiri Hilir Regency, with self-efficacy as a mediating variable. Using a quantitative method with SEM-PLS and involving 100 respondents, the results showed that educational mismatch had no direct effect on performance (p = 0.327), but had a significant effect on self-efficacy (p = 0.000), which then improved performance (p = 0.000). This suggests that self-efficacy fully mediates the relationship. The recommendation for local governments is to improve competency-based training and workforce placement systems.

THE INFLUENCE OF JOB INVOLVEMENT AND JOB SATISFACTION ON INTENTION TO LEAVE IN EMPLOYEES (CASE STUDY ON AMANDA BROWNIES EMPLOYEES, MARGAHAYU RAYA BRANCH, BANDUNG CITY)

Lilis Nuriati Safrilla Simanjuntak — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the effect of job involvement and job satisfaction on intention to leave among Amanda Brownies employees at the Margahayu Raya Branch in Bandung City. This study also examines respondents' responses to job involvement and job satisfaction. This study uses descriptive and verification methods, uses a quantitative approach, uses IBM SPSS V25 for calculations, and uses simple random sampling as a sampling technique. A sample size of 157 people was obtained from the population. The population in this study is 257 were all employees of Amanda Brownies at the Maragahyu Raya Branch in Bandung City. Multiple linear regression analysis was used to analyze the relationship between Instagram promotions (X1) and prices (X2) with purchasing decisions (Y). The results showed that job involvement has a significant partial effect on intention to leave. Furthermore, job satisfaction has a significant partial effect on intention to leave. And the variables of job involvement and job interest simultaneously have a significant effect on intention to leave among Amanda Brownies employees at the Margahayu Raya Branch in Bandung City.

DYNAMICS OF SOCIAL ASSISTANCE RECIPIENTS IN ACHIEVE COMMUNITY ECONOMIC INDEPENDENCE (A PHENOMENOLOGICAL STUDY IN BONTANG CITY)

Toetoek Pribadi Ekowati, Budiyanto Budiyanto — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the dynamics of social assistance beneficiaries in achieving economic independence of communities in Bontang City using a phenomenological approach. The research focuses on the experiences of recipients of the Family Hope Program (PKH) with 2,948 households, the Non-Cash Food Assistance Program (BPNT) with 4,788 households, and the Joint Business Group (KUBE) with 68 groups. Social assistance is regarded as an instrument of public policy that functions as a social safety net as well as a means of community empowerment. However, the field reality shows diverse dynamics of acceptance. Most PKH and BPNT beneficiaries use the assistance primarily for basic consumption needs, resulting in limited progress toward economic independence. In contrast, KUBE recipients have begun to demonstrate transformative efforts toward independence through productive business activities, although on a relatively small scale. The findings highlight that social assistance policies should not only focus on consumptive aspects but must also be integrated with empowerment programs to promote community economic independence, as emphasized in the theories of public policy (Dye, 2013), empowerment (Suharto, 2014), and economic independence.

HUMAN-CENTERED DESIGN IN COMMUNITY-DRIVEN RESTORATION OF POST-MINING LANDS FOR ENHANCING FOOD SECURITY IN EAST KALIMANTAN, INDONESIA

Wed, 17 Dec 2025 00:00:00 +0700

Post-mining landscapes in East Kalimantan face complex ecological and socio-economic challenges, including severe soil degradation, ecosystem fragmentation, and ongoing food insecurity for local communities. These problems are exacerbated by illegal mining activities, where operators frequently abandon sites without implementing proper reclamation measures, leaving the land unsuitable for farming or other productive uses. This study introduces a novel Human-Centered Design (HCD) approach embedded within community-driven restoration, prioritizing participatory decision-making, indigenous knowledge integration, and socio-economic empowerment. Employing qualitative methods—in-depth interviews, focus group discussions, participatory observation, and field documentation—the research was conducted in impacted communities across Kutai Kartanegara Regency. Thematic analysis identified four interrelated pillars: (1) inclusive community participation, (2) capacity building with skills transfer, (3) implementation of locally adapted technological interventions, and (4) sustainability in both socio-economic and ecological domains. Findings highlight that early engagement of communities, alignment of technological interventions with local conditions, and targeted training significantly enhance land reclamation outcomes and food security. Building on these insights, the study proposes a Human-Centered Restoration Model (HCRM), conceptualizing a framework where community participation fosters empowerment, empowerment drives effective ecological and social restoration, and supportive governance structures moderate these relationships.

This model contributes to theory by providing a quantitative-ready conceptual framework linking HCD principles with measurable restoration outcomes, while also offering practical guidance for policymakers, NGOs, and practitioners seeking replicable, scalable, and sustainable approaches to post-mining land rehabilitation.

PERFORMANCE MODEL AS STRATEGIC MEDIATION: THE INFLUENCE OF ORGANIZATIONAL COMMITMENT AND OCB ON THE SUCCESS OF SUSTAINABLE HRM IN VILLAGE EMPLOYEES IN BONTANG CITY

Maryono Maryono — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of organizational commitment, work motivation, job satisfaction, and Organizational Citizenship Behavior (OCB) on employee performance, as well as their implications for sustainable human resource management (Sustainable HRM Practices) among local government employees in Bontang City. The research employed a quantitative approach using Structural Equation Modeling with Partial Least Squares (PLS-SEM). The results reveal that organizational commitment and OCB have a significant effect on employee performance, while motivation and job satisfaction do not show a direct significant impact. Employee performance partially mediates the effect on the success of sustainable HRM practices. The findings emphasize the critical role of organizational commitment and discretionary work behavior in enhancing long-term performance and supporting strategic HRM development.

SERVICE QUALITY MEDIATES THE INFLUENCE OF COMPETENCY ON EMPLOYEE PERFORMANCE AT THE POPULATION AND CIVIL REGISTRATION SERVICE OF INDRAGIRI HULU REGENCY RIAU PROVINCE

Tri Rahayu, Agustedi Agustedi — Wed, 17 Dec 2025 00:00:00 +0700

This Study aim for see influence quality service in mediate influence competence to performance employees at the Population and Registration Service civil Indragiri Hulu Regency. Respondents in study This is totaling 61 employees working at the Population and Registration Service Civil Indragiri Hulu Regency. Determination sample with use method census with The sample size was 61 employees. The research done with use method quantitative, with use questionnaire closed processed using Path analysis with SPSS 21 assistance. Research results show that competence influential to performance employees at the Population and Civil Registration Service of Indragiri Hulu Regency , competency influential to Quality services at the Population and Registration Service Civil Indragiri Hulu Regency , competence influential to performance employees mediated by quality services at the Population and Registration Service Civil Indragiri Hulu Regency and quality service influential to performance employees in the service population and registration civil Indragiri Hulu Regency.

THE INFLUENCE OF HUMAN RESOURCE DEVELOPMENT AND DIGITAL CULTURE ON EMPLOYEE PERFORMANCE WITH EMPLOYEE COMPETENCE AS AN INTERVENING VARIABLE

Wan Riyanda Eka Putra, Budiyanto Budiyanto — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the influence of human resource development and digital culture on employee performance, with employee competence serving as a mediating variable. The research was conducted at the Office of the Commitment Making Officer for Land Acquisition of the Riau Provincial Toll Road in Pekanbaru City, involving a total population of 60 employees, all of whom were included as respondents using a saturated sampling technique. This study applies a quantitative approach, utilizing both primary and secondary data. Data analysis was carried out using the Structural Equation Modeling (SEM) method with the assistance of SmartPLS software. The results indicate that employee competence plays a significant mediating role in linking human resource development and digital culture to employee performance. These findings confirm that improving employee competence is a crucial factor that bridges efforts to enhance human resources and foster digital culture, thereby contributing to optimal employee performance. The structural model explained 75.6% of the variance in employee performance (R² = 0.756), with competence emerging as the strongest predictor (β = 0.918). These findings highlight competence as the central mediating factor that ensures HRD and digital culture initiatives translate into actual performance improvements in the Indonesian public sector.

THE INFLUENCE OF DIGITAL TECHNOLOGY USAGE AND ENTREPRENEURIAL ORIENTATION ON FIRM PERFORMANCE WITH THE MEDIATING ROLE OF COMPETITIVE ADVANTAGE: EVIDENCE FROM MSMES IN INDONESIA

Angela Natasha, Lydia Ari Widyarini — Wed, 17 Dec 2025 00:00:00 +0700

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economy, contributing more than 60% to the GDP and absorbing nearly the entire national workforce. However, many MSMEs still face challenges in adopting digital technologies due to limited digital literacy and unequal infrastructure distribution. This situation has caused MSMEs to lag in competitiveness, particularly during the digital disruption era and the COVID-19 crisis, when many businesses were forced to shut down due to the inability to transform. This study aims to examine the influence of digital technology usage and entrepreneurial orientation on firm performance, with competitive advantage serving as a mediating variable. The research was conducted among food-sector MSMEs in East Java using a quantitative approach through a survey of 155 respondents, analyzed with the PLS-SEM method. The results reveal that both digital technology usage and entrepreneurial orientation positively affect competitive advantage. Digital technology directly enhances firm performance, while the direct impact of entrepreneurial orientation is relatively weaker. Competitive advantage functions as a partial mediator that strengthens the relationship between the two independent variables and MSME performance. These findings highlight the strategic importance of digital adoption and entrepreneurial orientation in building sustainable competitive advantage, which ultimately drives business performance improvement in an increasingly competitive environment.

THE EFFECT OF DIGITAL TECHNOLOGY USAGE ON COMPETITIVE ADVANTAGE WITH THE MEDIATION OF ORGANIZATIONAL LEARNING AND ORGANIZATIONAL STRATEGIC AGILITY IN MICRO, SMALL, AND MEDIUM ENTERPRISES

Theodorus Richard Anggarda, Lydia Ari Widyarini — Wed, 17 Dec 2025 00:00:00 +0700

The era of digital disruption, accelerated by the COVID-19 pandemic, has driven Micro, Small, and Medium Enterprises (MSMEs) to adopt digital technology to survive and compete. The use of technologies such as online platforms and digital payments has become a solution for MSMEs to continue operating. However, technology adoption alone does not automatically guarantee the achievement of competitive advantage. This research was conducted with the aim of knowing the effect of digital technology usage on competitive advantage with organizational learning and organizational agility as mediating variables. The research method used is explanatory research, which tests proposed hypotheses to explain the relationships between variables. This research was conducted on a sample of 104 MSMEs in Surabaya that have actively adopted digital payment systems and online ordering services since the beginning of the COVID-19 pandemic in Indonesia or have been operating with such technologies for at least 3 years. This study uses Partial Least Square-Structural Equation Modeling (PLS-SEM) as a data analysis tool. The findings of this study reveal that digital technology usage has a positive effect on both organizational agility and organizational learning. Furthermore, both organizational agility and organizational learning also have a positive effect on competitive advantage. Another important finding is that digital technology usage does not have a direct effect on competitive advantage, indicating that organizational agility and organizational learning fully mediate this relationship. This implies that for MSMEs, investment in digital technology alone will not lead to competitive advantage without simultaneous development of agile and learning-oriented internal organizational capabilities.

GREENWASHING AND BRAND TRUST: THE MEDIATING ROLE OF GREEN AWARENESS AMONG GENERATION Z CONSUMERS OF AQUA DANONE

Wed, 17 Dec 2025 00:00:00 +0700

Previous studies have explored the relationship between greenwashing and brand trust; however, limited research has investigated this relationship with green awareness as a mediating variable. This is particularly relevant among Generation Z consumers in Samarinda, Indonesia. An emerging urban area influenced by its proximity to Indonesia’s new capital, Nusantara. This location presents a strategic opportunity to study the behavior of Generation Z consumers due to its growing economic activity and dynamic market in Indonesia. This study aims to fill this gap by focusing on a younger demographic that is highly aware of environmental issues but remains critical of corporate sustainability claims. This study aims to analyze the effect of greenwashing on brand trust through green awareness as a mediating variable among Generation Z consumers of AQUA Danone. Using a quantitative approach, survey data were collected from 100 Generation Z respondents and analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM) using SmartPLS software. The results indicate that greenwashing had no effect on brand trust; however, green awareness significantly mediated the relationship between greenwashing and brand trust, indicating an indirect pathway that influences consumer perceptions. These results highlight the essential role of green awareness in transforming the potential negative impact of greenwashing into opportunities to build brand trust. Therefore, companies should focus on enhancing environmental education and ensuring transparency in their sustainability campaigns to foster stronger trust among Generation Z consumers.

THE INFLUENCE OF EXPERENTIAL MARKETING, LIFESTYLE, CUSTOMER VALUE AND TASTE ON CUSTOMER LOYALTY AT MARUGAME UDON GRAND MALL BATAM

Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of Experential Marketing, Lifestyle, Customer Value, Taste on customer loyalty in marugame udon grand mall batam. The research method used was a survey with a questionnaire as a data collection tool. Respondents consisted of consumers who consumed marugame udon and took as many as 100 samples, data analysis using multiple regression techniques to test the relationships between variables. Based on the results of the calculation of the spps, it was obtained (X1) that counted -1.395 < 1.661 and was significant 0.166 > 0.05, (X2) there was a count of 4.881 > 1.661 and a significant of 0.000 < 0.05, (X3) there was a count of 4.881 > 1.661 and a significant 0.000 < 0.05, (X4) there was a count of 0.907 < 1.661 and a significant of 0.367 > 0.05 the results of the study showed that Experential Marketing (X1) has a negative influence on customer loyalty but Lifestyle, (X2) Customer Value (X3), Taste (X4) positively affects customer loyalty at Marugame Udon Grand Mall Batam.

THE INFLUENCE OF WORK SUPERVISION, WORK SAFETY, LOYALTY AND REWARDS ON EMPLOYEE PERFORMANCE AT PT. GIKEN PRECISION INDONESIA

Wed, 17 Dec 2025 00:00:00 +0700

This study was conducted to test and analyze the influence of Work Supervision, Work Safety, Loyalty and Rewards on Employee Performance at PT. Giken Precision Indonesia. The population in this study were all 87 employees. In this study, the sampling technique used saturated sampling technique. The study used a quantitative approach using primary and secondary data. Data collection through questionnaires that have been tested for validity and reliability using statistical software. The analysis used in this study was multiple linear regression and partial hypothesis testing (t-test) and simultaneous test (f-test). The results of the study showed that partially work supervision, loyalty and rewards have a significant effect on employee performance, while work safety has no significant effect on employee performance. Simultaneously, work supervision, work safety, loyalty and rewards have a significant effect on employee performance.

THE EFFECT OF FEATURE INNOVATION AND SERVICE QUALITY IN INCREASING USER SATISFACTION OF THE TRAVELOKA APPLICATION IN SAMARINDA

Afrilya Tasya, Muhammad Zaini, Ahmad Firman Hakim, Ummi Nadroh — Wed, 17 Dec 2025 00:00:00 +0700

Although the Traveloka application is widely used by the public, there remains a research gap regarding how feature innovation and service quality together can address user complaints and comprehensively improve satisfaction. This study aims to determine the effect of feature innovation and service quality on user satisfaction of the Traveloka application in Samarinda. The grand theory used in this study is the Expectation Confirmation Theory (ECT) introduced by Richard L. Oliver (1980), which explains that user satisfaction occurs when service performance meets or exceeds user expectations. A quantitative method was applied using questionnaires distributed to 100 respondents. Data were analyzed using multiple linear regression with SPSS 25. The results show that both feature innovation and service quality have a positive and significant effect, either partially or simultaneously, on user satisfaction. Together, the two variables contribute 78.4% to user satisfaction. This proves that feature innovation and service quality are essential factors in improving satisfaction and loyalty among Traveloka users.

THE EFFECT OF CARBON EMISSION DISCLOSURE, ENVIRONMENTAL PERFORMANCE, AND PROFITABILITY ON FIRM VALUE WITH MEDIA EXPOSURE AS A MODERATING VARIABLE

Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the effects of carbon emission disclosure, environmental performance, and profitability on firm value, as well as the moderating role of media exposure in Indonesian energy companies. The research uses secondary data from annual reports and sustainability reports of 20 energy companies listed on the Indonesia Stock Exchange for the 2020–2024 period. Data analysis is conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results show that carbon emission disclosure, environmental performance, and profitability significantly affect firm value. Media exposure strengthens the influence of carbon emission disclosure on firm value, but does not moderate the effects of environmental performance or profitability. In addition, media exposure itself does not directly affect firm value. These findings highlight the importance of transparent carbon emission disclosure and profitability in enhancing firm value, while media exposure is more effective when amplifying substantive environmental disclosure.

ENHANCING RE-ELECTION INTENTION THROUGH VISUAL ACCENTUATION STRATEGY: A POLITICAL MARKETING STRATEGY APPROACH

Novita Putri Ardiana, Naili Rahma Yuliani, Mohamad Rifqy Roosdhani, Sisno Riyoko — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the influence of visual accentuation on re-election intention among Generation Z, with visual appeal as mediating variables. Previous research by Ferdinand and Zuhroh (2022) investigated socio-aesthetic value accentuation (SAVA) in Indonesian SMEs with 178 respondents. Their results showed that accentuating the social and aesthetic value embedded in products could enhance market appeal and strengthen sales performance, indicating that effective aesthetic and social accentuation positively affects consumer behavior. Conversely, Dan and Arendt (2025) found that using visual elements as identity markers on social media was only effective for liberal audiences and did not significantly influence conservative groups, emphasizing that visual cues do not automatically produce the same effects across all audiences due to differences in political identity. This inconsistency highlights the need to examine mediating variables such as visual appeal to understand the psychological processes leading to re-election intention. Addressing this gap, the present study situates visual accentuation within Indonesia’s 2024 Legislative Election, focusing on Jamaludin Malik’s campaign, which employed Ultraman as a distinctive visual accentuation strategy in political communication. Using a quantitative approach and Structural Equation Modeling-Partial Least Squares (SEM-PLS), data were collected from 400 Gen Z respondents in the Central Java II electoral district. The results indicate that visual accentuation significantly affects voters intention to re-elect, with stronger effects observed when the relationship operates indirectly through the mediation of visual appeal and self-brand congruence rather than directly. This study is novel as it is the first to investigate the visual accentuation “Ultraman Jamaludin Malik” political communication strategy in influencing re-election intention among Generation Z in Indonesia.

AI ANTHROPOMORPHISM, CUSTOMER EXPERIENCE, AND TRUST: PATHWAYS TO IMPROVE CUSTOMER PERFORMANCE IN E-COMMERCE

Putri Dwinta Bramesti, My. Dwi Hayu Agustini — Wed, 17 Dec 2025 00:00:00 +0700

The growth of online shopping platforms in Indonesia, particularly Shopee, has intensified digital interactions between businesses and customers. Beyond transaction volume, e-commerce success is reflected in Customer Performance (CP), including loyalty, reviews, repeat purchases, and digital advocacy. This study examines the effects of Customer Experience (CX), AI anthropomorphism (AI), and Trust on Customer Performance (CP) among Shopee users in Denpasar. Using a quantitative approach, data were collected from 100 university students with prior interaction with AI-based chatbots. Responses were measured on a five-point Likert scale and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. Findings indicate that CX significantly improves perceptions of AI anthropomorphism, which subsequently enhances CP. Trust has a direct positive impact on CP and strengthens the influence of AI on CP. Mediation analysis further shows that AI mediates the link between CX and CP. The model demonstrates satisfactory explanatory power and predictive relevance. Practically, e-commerce platforms should improve CX through personalization, responsiveness, and ease of use while embedding anthropomorphic features into chatbot design. Building trust through transparency, security, and consistent service is also crucial to maximizing customer engagement and performance outcomes.

PUBLIC TRUST IN POLICE: THE ROLES OF TRANSPARENCY, SERVICE RESPONSIVENESS, AND ACCOUNTABILITY AMONG UNIVERSITY STUDENTS

Arie Indra Susilo, Lesta Cut Maria Ulfa, Fransisca Adiana — Wed, 17 Dec 2025 00:00:00 +0700

Public trust in the police often declines due to issues of transparency, accountability, and service responsiveness. This study aims to analyze the influence of these three factors on university students’ trust in the Indonesian National Police. The research employed a quantitative approach with a correlational design. The research population was 29,129 students at several universities in Central Kalimantan, with sampling using purposive sampling techniques, resulting in 379 respondents. Data were collected through structured questionnaires and analyzed using multiple linear regression to examine the relationships and effects among the variables. The findings indicate that transparency, accountability, and service responsiveness each have a positive and significant effect on public trust, while their combined influence provides a stronger contribution in explaining variations in students’ trust levels. These results underscore the importance of enhancing police governance quality as a foundation for building and strengthening public trust in the institution.

TECHNICAL GUIDANCE QUALITY, ORGANIZATIONAL COMMITMENT, DIGITAL MINDSET IN ENHANCING REPORTING

Tia Desi Yanti — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the effect of technical guidance quality on reporting quality, with organizational commitment as a mediating variable and digital mindset as a moderating variable in government agencies within Aceh Province, Indonesia. The research involved a sample of 190 employees. A quantitative approach using Structural Equation Modeling Partial Least Squares (SEM-PLS) was employed to test the proposed relationships. The results show that technical guidance quality has a positive and significant effect on both organizational commitment and reporting quality. Furthermore, organizational commitment positively influences reporting quality and mediates the relationship between technical guidance quality and reporting quality. In addition, digital mindset strengthens the effect of technical guidance quality on reporting quality, highlighting the importance of digital readiness in enhancing government reporting practices. These findings emphasize that high-quality technical guidance, strong organizational commitment, and the development of a digital mindset are critical to achieving accurate, transparent, and accountable government reporting.

ASSET CAPABILITY, STRATEGIC ORIENTATION, AND INTERNAL CONTROL IN ASSET MANAGEMENT

Al Imam Assauqi, Mukhlis Mukhlis — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of asset management capability and strategic orientation on asset management effectiveness, with internal control effectiveness serving as a mediating variable at the Directorate General of State Assets (DJKN). A quantitative research approach was employed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) with a sample of 102 DJKN employees. The findings reveal that asset management capability has a positive effect on internal control effectiveness but does not exert a significant direct effect on asset management effectiveness, and internal control effectiveness does not mediate this relationship. In contrast, strategic orientation demonstrates a positive and significant effect on both internal control effectiveness and asset management effectiveness, and the relationship between strategic orientation and asset management effectiveness is significantly mediated by internal control effectiveness. These results highlight the critical role of strengthening strategic orientation and internal control mechanisms, while indicating that improvements in asset management capability must be complemented by strategic initiatives and effective controls to generate direct impacts on state asset management performance.

STRATEGIC MANAGEMENT OF MARITIME HUMAN RESOURCES TO SUPPORT SUSTAINABLE OCEAN ENERGY TRANSITION

Wisnu Ramdhani, Sigit Purwanto — Wed, 17 Dec 2025 00:00:00 +0700

The energy transition in Indonesia faces critical challenges not only in terms of technology but also in the readiness of human resources (HR) as strategic actors. Despite Indonesia’s vast potential in marine and solar energy, research on the integration of wave energy converters (WEC) and floatovoltaics remains limited, particularly from a human resource management perspective. This gap highlights the lack of studies addressing how competency development, coastal community empowerment, and adaptive leadership can support a just and sustainable transition to a Blue Economy-based economy. This study aims to develop a strategic HR management model that enhances local energy resilience and promotes socio-economic justice. An exploratory case study was conducted in Niyama Beach, Tulungagung, using a qualitative approach through in-depth interviews, field observations, and document analysis. The findings reveal a significant skills gap in operating hybrid marine energy technologies, the absence of long-term training and certification programs, and limited community participation in decision-making. Nevertheless, opportunities exist in combining traditional local knowledge with formal training to build a competitive advantage. The study concludes that a successful transition requires an inclusive HR management model emphasizing competency development, transformative leadership, community empowerment, and the integration of Blue Economy principles into national energy policy.

GENERATIVE AI AND ENVIRONMENTAL SUSTAINABILITY ISSUES HOW SHOULD ORGANIZATIONS ADDRESS THIS?

Wahyu Widhi Wicaksono, Ikhsan Budi Riharjo — Wed, 17 Dec 2025 00:00:00 +0700

Generative Artificial Intelligence (GenAI) offers remarkable opportunities for organizations in improving productivity, innovation, and efficiency. However, the rapid development and massive adoption of GenAI also raise serious concerns about its environmental sustainability. The training and operation of GenAI models consume enormous amounts of electricity and water, contributing significantly to global carbon emissions. This article presents a comprehensive perspective on how organizations should address the environmental challenges posed by GenAI. It highlights the urgency for integrating digital sustainability, ethical AI governance, and environmental responsibility into corporate strategies. The paper also discusses regulatory gaps, psychological barriers to climate action, and the growing need for Scope 3 emission reporting. Ultimately, this study emphasizes the need for an inclusive and adaptive governance framework to ensure that GenAI becomes a solution, not a threat, to the climate crisis.

21ST-CENTURY COMPETENCIES AS DRIVERS OF BUSINESS COMPETITIVENESS AND GROWTH

Imas Soemaryani, Meinanda Kurniawan, Mochammad Chairul Ihsan, Dara Sagita Triski — Wed, 17 Dec 2025 00:00:00 +0700

The era of globalization and digitalization has significantly transformed the ecosystem of Micro, Small, and Medium Enterprises (MSMEs), including those in Bandung City, which is recognized as a creative economy hub. This study aims to analyze the influence of 21st Century Competencies on MSME competitiveness and business growth. The competencies examined include critical thinking, creativity, communication, collaboration, and digital literacy. An explanatory survey method was employed, involving 143 MSME respondents from the fashion, culinary, and handicraft sectors. Data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) to test the relationships among variables.

The findings reveal that 21st Century Competencies have a positive and significant impact on both competitiveness and business growth. Additionally, competitiveness significantly contributes to the growth of MSMEs in Bandung. The R² value of 0.579 for business growth indicates that competencies and competitiveness simultaneously explain nearly 58% of its variability. These results support previous studies emphasizing the critical role of entrepreneurial competencies and competitiveness in building competitive advantage and business sustainability. The study suggests the need to strengthen 21st Century Competencies through digital literacy training, innovation development, and strategic partnerships to enhance MSMEs’ adaptability in facing global market transformation.

THE INFLUENCE OF BRAND IMAGE, SUBJECTIVE NORMS, AND PERCEIVED BEHAVIORAL CONTROL ON PURCHASE INTENTION OF SKINCARE PRODUCTS AMONG GENERATION Z IN LHOKSEUMAWE CITY

Maulizar Maulizar, Elvina Elvina, Nursyidah Nursyidah — Wed, 17 Dec 2025 00:00:00 +0700

The Indonesian skincare industry has shown rapid growth, driven by increasing awareness of self-care and a healthy lifestyle, especially among Generation Z. As a digital generation, this generation relies heavily on online information, including customer reviews, making it a crucial segment for understanding modern consumer behavior. This study adopted the Theory of Planned Behavior (TPB, Ajzen, 1991). A quantitative survey was conducted on 280 Generation Z respondents in Lhokseumawe City using a one-stage cluster sampling method. Results structural model testing shows that the research model has power strong explanation, with value R² Attitude of 0.705 And R² Purchase Intention of 0.690. Brand Image has a significant influence on Attitude consumers. direct influence of image Brand on Purchase Intention is not significant. Norma Subjective And Perceived Behavioral Control own influence which has a significant effect on Purchase Intention. Attitude has been proven to have a direct effect on significant effect on Purchase Intention. This study extends the TPB in a digital context and suggests that skin care marketers must strengthen brand image, cultivate positive attitudes, and manage reviews strategically online to increase purchase intent among Generation Z.

INTERPERSONAL COMMUNICATION MEDIATES THE EFFECT OF COMPETENCE AND CREATIVITY ON EMPLOYEE PERFORMANCE

Bagus Devan Widartanto, Suwitho Suwitho — Wed, 17 Dec 2025 00:00:00 +0700

This study analyses the effect of competence and creativity on the employees’ performance at Perumda Delta Tirta, Sidoarjo, with interpersonal communication as a mediating variable. The study is due to the data that states 28% employees have performance below the standard. It will decrease the service quality of clean water for the public. Furthermore, the study applies quantitatively with a survey approach. The instrument in the data collection technique was a questionnaire. The questionnaires were distributed to 61 employees as samples. Moreover, the data analysis technique used Smart PLS. As a result, it shows competence has a positive and significant effect on performance. However, creativity has a negative effect on performance. Additionally, interpersonal communication is proven to mediate the relationship between competence and creativity on performance, although it has a different effect. In brief, the research stresses the importance of interpersonal communication in optimizing employees’ performance in the public service sector.

PSYCHOLOGICAL AND BEHAVIORAL FACTORS IN MARITIME TRANSPORTATION SAFETY: SYSTEMATIC LITERATURE REVIEW AND BIBLIOMETRIC ANALYSIS

Sigit Purwanto, Suhermin Suhermin — Wed, 17 Dec 2025 00:00:00 +0700

The role of the maritime shipping industry is highly crucial because 90% of the world's trade activities are conducted by sea transport. Despite this, the management of maritime transportation poses numerous risks, and 80-85% of marine accidents are attributed to human factors and errors. Psychological and behavioral considerations of the crew, as human elements, play a significant role in the cause of maritime transport accidents. This systematic literature review and bibliometric analysis study aimed to visualize the existing evidence on the psychological and behavioral causes of maritime transportation accidents, with the subsequent goal of identifying helpful strategies that could lead to accident reduction through the adoption of psychological and behavioral interventions. The results of the thematic analysis indicate that fatigue, mental workload, psychosocial stress, experience, skills, communication, trust, and unsafe acts are some of the related psychological and behavioral factors influencing maritime transportation accidents. The results also generate policy suggestions for relevant parties, such as shipping companies and governments, to develop psychological and behavioral safety management in the shipping industry.

THE EFFECT OF SERVICE QUALITY AND BRAND IMAGE ON CUSTOMER SATISFACTION MEDIATED BY ELECTRONIC WORD OF MOUTH (eWOM) AT PT. BPR JATIM (PERSERODA) GRESIK BRANCH

Reza Madyasri Saputra, Suwitho Suwitho — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of service quality and brand image on customer satisfaction mediated by electronic word of mouth (eWOM) at PT. BPR Jatim (Perseroda) Gresik Branch. This study used a quantitative approach with path analysis and the Sobel test to examine the mediation effect. The research sample consisted of 150 customers selected through purposive sampling. The results showed that service quality and brand image did not have a significant direct effect on customer satisfaction. However, eWOM acted as a significant mediator in the relationship between brand image and customer satisfaction. This finding implies that to increase customer satisfaction, companies need to build strong brand perceptions and encourage positive eWOM through superior service and digital communication.

EMPLOYER BRANDING, SOCIAL MEDIA EXPOSURE, AND INSTITUTIONAL IMAGE ON YOUTH CAREER INTEREST IN THE POLICE SERVICE

Arie Indra Susilo, Suhermin Suhermin — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the role of employer branding, social media exposure, and institutional image in shaping young people’s career interest in the police service. The research population consisted of 7,995 final-year high school students in Palangka Raya City, with a purposive sample of 365 respondents. Data were collected through questionnaires and analyzed using Spearman’s Rho correlation, as the linearity test indicated that some variables did not meet the assumption of linearity. The findings show that all three variables are positively and significantly associated with career interest, with social media exposure emerging as the most dominant factor. This highlights the central role of digital platforms in shaping students’ perceptions and career aspirations, while employer branding and institutional image remain important in enhancing organizational attractiveness and fostering public trust. The study recommends that police institutions strengthen employer branding, optimize digital communication, and consistently build a positive institutional image to increase youth interest in pursuing careers in the police service.

THE EFFECT OF E-LEARNING TRAINING AND DIGITAL SPIL ORGANIZER PLATFORM ON EMPLOYEE PERFORMANCE MEDIATED BY WORK MOTIVATION

Astavana Syah, Khuzaini Khuzaini — Wed, 17 Dec 2025 00:00:00 +0700

More development of the business world forces companies to guarantee that their employees have the skills and adequate motivation to improve performance. Purpose: analyses the effect of E-learning training and SPIL digital organizer platform on employees’ performance mediated by work motivation at PT. Salam Pacific Indonesia Line (SPIL), the main branch of Surabaya. Method: The study applies quantitatively, with a survey as the method. Furthermore, the data were collected from questionnaires, which were distributed to 80 employees of PT. Salam Pacific Indonesia Line (SPIL), the main branch of Surabaya selected using purposive sampling. Data analysis was conducted using inferential statistical methods, including direct and indirect effect tests to examine the mediating role of work motivation. Result: e-learning training has a positive and significant impact on employee performance. The SPIL Organizer digital platform also has a positive impact on employee performance. Furthermore, work motivation plays a crucial role as a mediating variable, where the analysis results prove that work motivation mediates the relationship between e-learning training and the SPIL Organizer digital platform and employee performance. Conclusion: improving the quality of e-learning training and utilizing the SPIL Organizer digital platform can enhance work motivation, which in turn contributes to improved employee performance. The practical implications of this study are expected to provide insights for PT. SPIL management in formulating human resource development strategies based on digital technology.

THE STRATEGIC ROLE OF ECO-FRIENDLY FLEETS, ECO-FRIENDLY HUBS, AND OPERATIONAL SUSTAINABILITY IN DRIVING DISTRIBUTION EFFICIENCY: AN EMPIRICAL STUDY AT PT POS INDONESIA

Feri Rikardo Sihombing, Agus Purnomo, Erna Mulyati — Wed, 17 Dec 2025 00:00:00 +0700

This research aims to deepen insights into the influence of Environmentally Friendly Fleets (EFF), Green Logistics Hubs (GH), and Sustainable Operations (SO) on Distribution Efficiency (DE) within the logistics industry, which is increasingly challenged by fierce competition and environmental demands. A survey with 80 practitioners who work directly in supply chain management and logistics was used to collect data. A technique that is appropriate for examining intricate relationships between latent components, partial least squares structural equation modeling (PLS-SEM), was used to evaluate the suggested framework. With relative path coefficients of 0.984, 0.580, and 0.672, the results show that EFF, GH, and SO significantly improve distribution efficiency. The model exhibits good explanatory ability, as seen by the R² value of 0.809, which indicates that it explains about 81% of the variance in distribution efficiency. The results' trustworthiness was further guaranteed by the fact that every measuring indicator met validity and reliability standards. These outcomes emphasize the strategic role of sustainability-oriented initiatives in daily operations. For logistics firms, reinforcing eco-friendly practices not only enhances efficiency and competitiveness but also supports the development of greener and more resilient distribution networks over time.

THE EFFECT OF COMPENSATION AND WORK MOTIVATION ON EMPLOYEE PERFORMANCE: THE MEDIATING ROLE OF JOB SATISFACTION (A CASE STUDY AT PERUMDA DELTA TIRTA SIDOARJO)

Taufik Hidayat, Djawoto Djawoto — Wed, 17 Dec 2025 00:00:00 +0700

This study analyses the effect of compensation and work motivation on employees’ performance with work satisfaction as a mediating variable. Furthermore, the study applies quantitatively. The instrument in the data collection technique used was a questionnaire. The questionnaires were distributed to 180 respondents as samples. Moreover, the data analysis technique used was Partial Least Square, Structural Equation Modelling (PLS-SEM).

The result shows that both compensation and work motivation have a positive and significant effect on employees’ performance, either directly or through work satisfaction as a mediating variable. Likewise, compensation as well as work motivation have a significant effect on work satisfaction. Therefore, these findings strengthen organizational behavior theory that states external and internal factors such as internal and external factors have an important role in increasing employees’ satisfaction and performance.

FINANCIAL LITERACY AND RISK PERCEPTION TOWARDS ONLINE LOAN INTEREST THROUGH EASE OF USE

Tri Nurdyastuti, Triyonowati Triyonowati — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to provide evidence of the influence of financial literacy and risk perception on online loan interest through ease of use as a moderating variable in the Surakarta City community. The sample used in this study was 100 respondents with an age range of 19-34 years. The data analysis methods used in this study were instrument testing, classical assumption testing, and hypothesis testing with regression. The results of the study indicate that financial literacy has no significant effect with a negative direction on online loan interest. Risk perception has no significant effect with a positive direction on online loan interest. Ease of use has a significant effect with a positive direction on online loan interest. Ease of use is able to moderate the relationship between the influence of financial literacy and online loan interest. Ease of use is able to moderate the relationship between the influence of risk perception and online loan interest. The results of the determination coefficient test (R²) of financial literacy, risk perception and ease of use have an influence of 20.2% on online loan interest, the rest is influenced by other variables not examined in this study.

FIRM VALUE: A HYBRID SYSTEMATIC LITERATURE REVIEW (SLR) AND BLIBLIOMATRIC ANALYSIS

Tri Nurdyastuti, Suroto Suroto, Khusnul Kurniawati, Virginia Apta Gustina — Wed, 17 Dec 2025 00:00:00 +0700

Many studies have examined firm value over the past few decades. However, extensive research on this subject remains limited. Therefore, this study aims to conduct a systematic literature review and bibliometric analysis of firm value based on existing empirical research. Design/methodology/approach used in this study is a Systematic Literature Review, employing the term "firm value" in the "Article Title, Abstract, and Keywords" from the Scopus database, yielding 1,921 publications from 1970 to 2025. The evaluation was conducted on June 29, 2025. The collected data were analyzed bibliometrically using VOSviewer. Findings Research on firm value is limited in developing countries. Previous studies have mostly focused on developed countries such as the United States, United Kingdom, South Korea, Australia, and Canada. Future research should target developing regions. Additionally, firm value can be divided into two categories: market value and book value. Research limitations/implications: This study uses the Scopus database; future research may require stylistic mapping by integrating additional databases such as Web of Science. Emerging themes in firm value increasingly focus on the integration of financial, non-financial, and external factors. While earlier research predominantly emphasized profitability, leverage, and capital structure, current studies have expanded to include ESG, corporate governance, policy uncertainty, digitalization, and social reputation. Firm value has become an important indicator for management, investors, regulators, and society in assessing corporate performance, reputation, and prospects. Originality/value: Research on firm value is growing rapidly worldwide. Nevertheless, extensive studies on this topic remain limited within the existing literature.

THE INFLUENCE LEADERSHIP AND INTERNAL CONTROL ON COMPANY PERFORMANCE THROUGH HUMAN RESOURCES COMPETENCE

Nadia Dwi Ratih, Djawoto Djawoto — Wed, 17 Dec 2025 00:00:00 +0700

This study examines and analyzes the influence of leadership and internal control on company performance with human resources competence as a mediating variable at Perumda Delta Sari Sidoarjo. The instrument in the data collection technique was a questionnaire with a Likert Scale. The questionnaires were distributed online to the 65 respondents. They consisted of Structural and functional officers. The data analysis technique used was Structural Equation Modeling – Partial Least Squares (SEM-PLS). The result shows that internal control has a positive and significant effect on human resources competence and company performance. However, leadership has an insignificant effect on human resource competence and company performance. Additionally, human resource competence is proven to mediate significantly the effect of internal control on company performance. Unfortunately, it does not significantly mediate the relationship between leadership and a company performance. The findings indicate that within a public service-based organization such as Perumda Delta Sari Sidoarjo, a strong internal control system that runs effectively has more roles than the effect of leadership style in supporting the improvement of human resources competence, and finally the company performance. Therefore, strengthening in the internal system and developing human resources structurally becomes an essential strategy to improve organizational performance sustainability.

EMOTIONAL BRANDING AS A MARKETING STRATEGY: ANALYZING ITS EFFECT ON SMARTPHONE PURCHASE DECISIONS AMONG GEN Z

Naufan Indra Ikhsan, Dita Aria Kencana — Wed, 17 Dec 2025 00:00:00 +0700

Emotional branding has become a vital strategy for companies aiming to build strong consumer relationships, especially in the smartphone industry where technical features alone are insufficient to influence purchase behavior. However, limited quantitative studies have examined its direct effect on Generation Z in Indonesia. This study investigates the influence of emotional branding on smartphone purchase decisions among Gen Z consumers. A quantitative approach was applied, with data collected from 129 respondents using structured questionnaires. Descriptive results show that most respondents perceive emotional branding positively, indicating its important role in shaping purchase considerations. Simple linear regression analysis reveals that emotional branding significantly affects purchase decisions (β = 0.850, t = 18.216, p < 0.001), with a coefficient of determination (R² = 0.723), meaning that 72.3% of the variance in purchase decisions can be explained by emotional branding. The findings highlight that emotional elements such as brand personality, storytelling, and consumer attachment are crucial in driving purchase decisions. Practically, this study suggests that smartphone marketers should strengthen emotional-based strategies to create deeper consumer engagement.

DEVELOPMENT OF AROMATHERAPY CANDLES WITH PANDAN LEAF EXTRACT AS A NATURAL RELAXATION REMEDY

Widi Agustina, Mediana Ika Syafirina H, Ulfah Setia Iswara — Wed, 17 Dec 2025 00:00:00 +0700

Environmental issues are important topics that deserve attention, including household waste problems such as used cooking oil. Used cooking oil that is disposed of carelessly has the potential to pollute the environment and cause negative impacts in the future. Utilizing used cooking oil waste can be an alternative way to reduce ongoing environmental pollution. One product with development potential is aromatherapy candles. Aromatherapy candles can be used as a medium for relaxation with natural aromas. However, most aromatherapy candles on the market still use artificial fragrances that are not entirely safe for health. The purpose of this study was to develop aromatherapy candles made from used cooking oil with the addition of pandan leaf extract as a natural fragrance. The research method used was descriptive qualitative, with data collection through 4 stages, namely Input, Process, Output, and Evaluation. The results of the analysis showed that aromatherapy candles with pandan leaf extract produced a soft aroma and provided a natural relaxing effect. This innovation not only utilizes waste productively, but also provides multiple benefits for health, the environment, and the economy.

THE INFLUENCE OF TRANSFORMATIONAL LEADERSHIP AND WORK ENGAGEMENT ON OCB

Mochammad Malik Ibrahim, Risna Zubaidah, M. Arwani, Aliefya Islami Wijayanti — Wed, 17 Dec 2025 00:00:00 +0700

Low employee engagement and minimal volunteer work behavior are serious challenges in healthcare organizations because they can affect work effectiveness, loyalty, and team stability. One internal factor believed to play a role is leadership style. This study aims to examine the effect of transformational leadership on work engagement and organizational citizenship behavior. The study used a quantitative approach with a cross-sectional design using a sample of 243 employees through purposive sampling. The instrument was a questionnaire, and data analysis was conducted using binary logistic regression. The results obtained showed that the majority of respondents rated transformational leadership (60.5%), work engagement (58.4%), and organizational citizenship (65.8%) in the low category. Statistical tests showed a significant influence between transformational leadership on organizational citizenship behavior (p=0.000; POR=9.903), and work engagement on organizational citizenship behavior (p=0.000; POR=29.567). Work engagement was the variable that most influenced organizational citizenship behavior with a probability of 92.26%. Thus, it can be concluded that transformational leadership contributes significantly to employee engagement and organizational citizenship behavior. Strengthening leadership styles that build employee engagement and encourage voluntary work behavior is necessary to create adaptive and high-performing organizations.

HOW PRICE AND SERVICE STAFF SHAPING CUSTOMER SATISFACTION AND LOYALTY

Rafidianto Wibisono, Triyonowati Triyonowati — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to evaluate the influence of price and people on customer loyalty, with customer satisfaction as a mediating variable, in Padang restaurants in Riau. This study employed a quantitative approach with an explanatory research design. Data were obtained through an online questionnaire distributed using Google Forms, which successfully collected 155 respondents who met the research criteria. Data analysis was conducted using Partial Least Squares (SEM-PLS)-based structural equation modeling to examine the relationships between latent variables and their mediating roles. The results showed that price had a positive and significant effect on customer satisfaction and loyalty. Similarly, employee behavior had a positive influence on customer satisfaction and loyalty. Furthermore, customer satisfaction was shown to mediate the relationship between price and employee behavior, leading to customer loyalty. These findings confirm that the combination of a fair pricing strategy and positive employee behavior can increase customer satisfaction, ultimately strengthening loyalty. The practical implication of this study is the need for Padang restaurant managers in Riau to implement competitive pricing strategies while improving the quality of employee interactions with customers to build long-term satisfaction and loyalty.

HOW DOES THE ROLE OF FIRM AGE, AUDIT OPINION, AUDIT TENURE, REPUTATION AUDIT FIRM, AND FIRM SIZE AFFECT THE TIMELINESS OF FINANCIAL REPORTING? THE CASE OF FINANCIAL COMPANIES IN THE INDONESIAN CAPITAL MARKET

Diana Puspitasari, Sugeng Wahyudi, Irine Rini Demi Pangestuti — Wed, 17 Dec 2025 00:00:00 +0700

The timely and accurate publication of a company's financial performance through financial reports significantly impacts corporate governance transparency. This research is original due to its focus on financial companies and the analytical tools employed. The purpose of this study was to analyze the determinants of factors that influence the timely and accurate reporting of corporate financial performance among financial companies listed on the IDX stock market from 2020 to 2023. The timeliness of reporting is the dependent variable, while the independent variables include firm age, audit opinion, audit tenure, audit firm reputation, and firm size. The research employed a quantitative method with a descriptive approach and utilized STATA software for analysis. The results showed that firm age, audit tenure, and audit firm reputation had a significant effect on the timeliness of financial report submissions. In contrast, audit opinion and firm size did not have a significant influence on the publication of the company's financial performance in the form of timely and accurate financial. This study provides empirical evidence highlighting the importance of firm age, audit tenure, and audit firm reputation in ensuring accurate financial reporting timeliness. Accurate financial reporting is essential for making timely and informed decisions.

PMK 50 OF 2025 AND ACCOUNTING ETHICS: IMPLICATIONS FOR CRYPTOCURRENCY FINANCIAL REPORTING IN INDONESIA

Afina Amalia, Maya Oktaviani, Firman Nashir, Mei Nila Anggraini — Wed, 17 Dec 2025 00:00:00 +0700

The advancement of digital technology has driven the widespread adoption of cryptocurrency in Indonesia, with a growing number of investors and significant transaction volumes. In response, the government issued PMK 50/2025, establishing a final income tax of 0.21% on crypto transactions, eliminating VAT, and transferring oversight from Bappebti to OJK. This policy marks the shift of cryptocurrency from a commodity to a financial asset, generating implications for accounting and ethical reporting. However, both domestic (PSAK) and international (IFRS) accounting standards face limitations in classification, fair value measurement, and revenue recognition of crypto-assets, creating opportunities for creative accounting that may undermine financial statement reliability. Meanwhile, professional ethics principles, based on the Indonesian Code of Ethics for Accountants and the IESBA Code, serve as essential instruments to maintain integrity, objectivity, and accountability. This study employs a Systematic Literature Review (SLR) of 31 relevant articles to map the implications of fiscal regulation, accounting standards, and professional ethics in cryptocurrency reporting. The findings highlight the critical need for integrating these three aspects to establish transparent, consistent, and ethical digital asset governance and provide practical recommendations for regulators, accountants, and business actors in Indonesia.

BURNOUT AND RETENTION IN HOSPITAL HEALTHCARE: SYSTEMATIC REVIEW

Risna Zubaidah, Budiyanto Budiyanto — Wed, 17 Dec 2025 00:00:00 +0700

Burnout among hospital health workers has become an urgent global issue to be addressed. This condition has an impact on the welfare of health workers and the quality of health services. This study aims to systematically review hospital management strategies in reducing burnout and increasing retention of health workers. The systematic literature review method was used based on PRISMA guidelines with 15 international articles in the last 10 years as data sources. The results of thematic analysis showed that organizational interventions, psychosocial support, workload management, and transformative leadership are key strategies. These findings provide evidence-based policy direction and management practices in an effort to create a healthier & more sustainable hospital work environment.

THE INFLUENCE OF DIGITAL REPUTATION ON HOSPITAL SELECTION DECISIONS

Safari Hasan, Elshadai Zefanya Siwabessy, Lilis Ardini — Wed, 17 Dec 2025 00:00:00 +0700

Digital transformation has fundamentally altered consumer behavior, including decision-making processes in the highly involved healthcare sector. Although numerous studies have investigated electronic word-of-mouth (e-WOM) in commercial contexts, empirical evidence on its influence among uninsured healthcare consumers in developing countries remains limited. This study aims to analyze the effect of online customer ratings and online customer reviews on the healthcare service selection decisions of non-BPJS (non-national health insurance) patients at Lirboyo General Hospital, Kediri, Indonesia. A quantitative, cross-sectional survey design was employed with 67 purposively selected respondents. Data were collected using a validated Likert-scale questionnaire and analyzed through multiple linear regression using SPSS v.26. The results show that online customer ratings (β = 0.948; p < 0.05) and online customer reviews (β = 0.387; p < 0.001) have a significant positive effect on selection decisions, jointly explaining 94.7% of the variance (R² = 0.947). These findings highlight the critical role of digital reputation in strengthening trust and reducing perceived risk among self-pay patients. The study contributes to the literature by integrating signaling theory and trust theory within a healthcare context and provides practical implications for hospital management in strategically managing digital reputation.

THE ROLE OF BUSINESS COMMUNITIES IN ENHANCING THE MENTAL RESILIENCE OF WOMEN ENTREPRENEURS IN THE DIGITAL ERA

Siti Aisah, Ikhsan Budi Riharjo — Wed, 17 Dec 2025 00:00:00 +0700

The objective of this research is to investigate the role of business communities in supporting the mental resilience of women entrepreneurs in the digital era. With women's participation in the business sector reaching 34.5% of total business activities in Indonesia in 2023 (BPS, 2023), it is crucial to understand how community support can help them overcome the psychological challenges they face in an increasingly digitised world. This study employs a qualitative approach through in-depth interviews with 2 women entrepreneurs engaged in various business communities. The findings reveal that business communities provide essential emotional support, access to information, and networking opportunities for women entrepreneurs. Moreover, interactions within these communities can enhance management skills and mental resilience, which are vital for coping with pressures and demands in the digital era. This research concludes that the existence of strong business communities can significantly improve the mental health and business performance of women entrepreneurs. Furthermore, it recommends strengthening support for these communities as a strategy to booster mental resilience in the future.

A HUMAN-CENTRED DESIGN APPROACH TO DEVELOPING A RESPONSIBLE AI SYSTEM TO ASSIST STUDENTS AS INVESTORS IN CONDUCTING FINANCIAL EVALUATIONS OF PUBLIC COMPANIES IN THE STOCK MARKET

Putri Ayu Melinda, Nanis Setyorini, Mohammad Faisal — Wed, 17 Dec 2025 00:00:00 +0700

Rapid advancements in technology have significantly influenced decision-making across various sectors, including finance. Previous studies found that two of the most transformative technological innovations in the financial industry are the usage of computer systems by investors to automate stock trading and the reorganisation of financial markets. Most financial transactions are now conducted electronically, and the time it takes to settle stock trades has been reduced to just a few nanoseconds. The shift is especially noticeable with the rise of artificial intelligence (AI), which enables investors to analyse financial statements and the performance history of company leaders. This study argue that AI is gradually reshaping financial services, offering new opportunities for institutions to refine their decision-making, elevate customer experiences, and optimise operational efficiency. However, the convenience is accompanied by considerable risks. The use of AI in finance must be approached with care, as many novice investors are increasingly relying on AI to make decisions in the stock market. In some regions, financial institutions have developed guidelines for the use of AI. For instance, in Indonesia, the Financial Services Authority (OJK) has introduced a dedicated AI Governance framework for banks to ensure the ethical and responsible application of artificial intelligence. In this context, it is crucial for individuals, particularly novice investors, to have a comprehensive understanding of the responsibilities associated with utilising AI in the investment process.

HEALTH CONSCIOUSNESS AND FRONT-OF-PACKAGE LABELING IN HEALTHY SNACK PURCHASING DECISIONS AMONG GENERATION ALPHA PARENTS

Dwi Erlin Effendi, Dian Siti Rohmah, Mohamad Rifqy Roosdhani — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the impact of Health Consciousness on parents' healthy snack purchasing decisions for Generation Alpha children, with front-of-pack labeling (FOPL) as a mediating variable. Using a quantitative survey of 150 parents and analyzed with Partial Least Squares-Structural Equation Modeling (PLS-SEM), the results indicate that Health Consciousness significantly influences purchasing decisions, both directly (β = 0.347, p < 0.01) and indirectly through FOPL (β = 0.248, p < 0.05). FOPL also has a significant positive effect on purchasing decisions (β = 0.407, p < 0.01). These findings highlight that parental Health Consciousness remains a key driver of healthy food choices, while FOPL strengthens decision-making by simplifying nutritional information. This study advances the consumer behavior literature by clarifying the mediating role of FOPL and offers actionable insights for policymakers and marketers to design effective labeling strategies and educational campaigns that promote healthier eating habits among Generation Alpha children.

DO DOCTORS DO ACCOUNTING?: ACCOUNTING AS SOCIAL AND INSTITUTIONAL PRATICE IN MEDICAL PROFESSION

Maulani Indah Sari, Akhmad Riduwan, Bambang Suryono — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to understand and analyze the implementation of accounting in the medical profession through social and institutional approaches to increase doctors’ awareness and willingness to manage their personal finances. This qualitative research investigates phenomena occurring in a specific research object, deemed capable of explaining accounting practices within medical profession, particularly among specialist doctors affiliated with the Indonesian Pediatrician Association (IDAI) in the East Java working area. The evidence used in this qualitative methodology includes documents, interviews, observations, and in some situations, participant observation. Data collection was conducted using documentation of both primary and secondary data. The findings indicate that regarding accounting as a social practice, doctors are obligated to record all patient medical activities and are responsible for financial records used to calculate their professional income tax. From the perspective of accounting as an institutional practice, doctors affiliated with the IDAI professional organization are obliged to report on competency development as medical science continues to evolve, and must report the acquisition of continuing professional development (CPD) point to renew their medical practice license.

LECTURER PERFORMANCE MEDIATES THE INFLUENCE OF SERVANT LEADERSHIP AND ORGANIZATIONAL CULTURE ON SERVICE QUALITY

Windy Hikmah Ariyani, Suwitho Suwitho — Wed, 17 Dec 2025 00:00:00 +0700

This study investigates the influence of servant leadership and organizational culture on service quality in higher education, with lecturer performance examined as a mediating variable. Employing a quantitative design, the research was conducted among lecturers and students in private universities. Data were obtained through Likert scale questionnaires and analyzed using structural equation modelling with a partial least squares. The findings indicate that servant leadership positively and significantly influences lecturer performance, whereas organizational culture has a negative effect. However, neither servant leadership nor organizational culture directly contributes to service quality. Moreover, lecturer performance does not significantly influence service quality and fails to mediate the relationship between servant leadership, organizational culture, and service quality. These results suggest that service quality in private higher education institutions is influenced by other factors outside the examined model. This study contributes theoretically to understanding the interplay of leadership, organizational culture, and lecturer performance in higher education, while also offering practical insights for university management in efforts to enhance service quality.

STRATEGIC ROLE OF ENTREPRENEURIAL ORIENTATION IN ENHANCING THE PERFORMANCE OF MULTI-ROLE SME OWNERS

Juwita Sari, Nur Laily, Risma Dwi Jayanti — Wed, 17 Dec 2025 00:00:00 +0700

Despite extensive research on entrepreneurial orientation (EO), limited studies have examined its impact on multi-role SME owners navigating dynamic digital markets. This study addresses this gap by investigating how EO dimensions innovativeness, proactiveness, and risk taking affect SME performance. Data were collected from 114 SME owners using structured surveys and analyzed through PLS-SEM, after confirming the validity and reliability of all measurement constructs. The findings reveal that all EO dimensions have positive and significant effects on SME performance, highlighting the critical role of innovation, proactive market strategies, and calculated risk-taking in achieving superior business outcomes. The model demonstrated moderate explanatory power and strong predictive relevance. These results contribute theoretically by reinforcing EO theory in the context of multi-role entrepreneurs and practically by suggesting that SME owners should actively cultivate entrepreneurial behaviors to maintain competitiveness and resilience in digital economies. The study is limited by sample size, cross-sectional design, and focus on three EO dimensions, indicating opportunities for future research to expand scope, employ longitudinal methods, and include additional factors such as digital capabilities and innovation ecosystems. Overall, this research underscores the strategic importance of EO in enhancing SME performance in increasingly complex and competitive markets.

LEADERSHIP IN MULTI-LEVEL MARKETING, A CASE STUDY OF MILLIONAIRE CLUB INDONESIA

Ilyas Indra, Siti Aisah — Wed, 17 Dec 2025 00:00:00 +0700

This study explores leadership practices in Multi-Level Marketing (MLM) organizations with a focus on Millionaire Club Indonesia (MCI). Using a qualitative approach, data were collected through semi-structured in-depth interviews with 15 purposively selected respondents based on their experience, position, and achievements within the MCI network. Data collection was conducted over a three-month period in 2025 and analyzed using thematic analysis, complemented by secondary sources, including MCI’s annual reports, APLI publications, and relevant articles and case studies. The findings reveal that transformational leadership is the dominant style, where leaders inspire members through a shared vision, serve as role models, and encourage personal growth. Additionally, transactional leadership, in the form of incentives and rewards, is also applied as a complementary motivational tool. Furthermore, strong interpersonal relationships, family-oriented values, and both social and technical support are crucial in building solidarity and enhancing team performance. These results highlight the importance of combining transformational and transactional leadership styles adapted to the socio-cultural context of the organization and provide practical implications for MLM companies to integrate an inspiring vision, clear incentive systems, and structured training and mentoring programs into their leadership strategies.

INFLUENCE OF ORGANIZATIONAL CULTURE, MOTIVATION, WORKLOAD ON JOB SATISFACTION AND EDUCATIONAL PERFORMANCE FACULTY OF ECONOMICS AND BUSINESS AT DHARMA AUB UNIVERSITY SURAKARTA

Dyah Martiningsih, Sigit Purwanto, Wisnu Ramdhani — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to determine the effect of organizational culture, motivation, workload and work as intervening variables on the performance of education personnel of the Faculty of Economics and Business, Dharma AUB University Surakarta. The research sample consisted of 48 education personnel, selected using the census method. The analysis method employs validity tests, reliability tests, path analysis, t-tests, F-tests, and coefficient of determination tests. The results of the analysis indicate that the t-test in the first equation reveals that the work environment has no significant impact on work motivation. In contrast, work discipline has a significant effect on work motivation. The t-test in the second equation indicates that organizational culture, motivation, workload, and job satisfaction have a substantial impact on performance. Simultaneous test results (Test F) indicate that the independent variables collectively affect performance through job satisfaction. The total R2 value obtained is 0.990, indicating that the performance of the education staff at the Faculty of Economics and Business, Dharma AUB University Surakarta, Surakarta, is explained by organizational culture, motivation, and workload, with Job satisfaction as an intervening variable, accounting for 99% of the variance. The remaining 1% is attributed to variables outside the research model, including leadership, organizational culture, and compensation. The results of the path analysis show that the direct influence of organizational culture on performance is the most effective path, because the beta coefficient value of 0.414 is the most dominant compared to other paths.

ANALYSIS FINANCIAL AND NON FINANCIAL FACTORS AFFECTING DEBT RATING

Wed, 17 Dec 2025 00:00:00 +0700

Bonds are an important form of funding for companies to improve their operations, therefore the issuance of corporate bond securities has increased year after year. This study aims to examine the influence of financial and non-financial factors on debt ratings. Financial factors are measured by financial risk and profitability, while non-financial factors are measured by ESGRisk. The sample used in this study were companies that issued bonds and received bond ratings and had ESGRisk scores. From the sample selection, 62 companies were selected. Data analysis used ordinal regression analysis techniques with the help of SPSS version 26. The results showed that financial risk had no effect on debt ratings, while profitability and ESGRisk had a positive effect on debt ratings.

KNOWLEDGE-SHARING AND GREEN INNOVATION IN SMES: A HYBRID BIBLIOMETRIC REVIEW

Windy Hikmah Ariyani, Kevin Yuli Ardiansyah — Wed, 17 Dec 2025 00:00:00 +0700

This systematic literature review and bibliometric analysis aims to explore the roles of knowledge-sharing and green innovation in the context of Small and Medium-sized Enterprises. The study examined 68 articles retrieved from the Scopus database as of September 8, 2025. Three major findings emerged based on this review: a direct path via green knowledge-sharing, by enhancing absorptive and technological capabilities, as well as an integrative path mediated by several factors, such as leadership, organizational culture, and external networks. The findings also reveal a rising trend in publications from 2020 to 2023, spurred by the COVID-19 pandemic, followed by a decline in 2024 and 2025. Geographically, the United Kingdom, China, and Italy were the top contributors. The study concludes that knowledge-sharing is a fundamental element for Small and Medium-sized Enterprises innovation, and its effectiveness is highly contextual. Theoretical implications point to the importance of integrating the Resource-Based View and Knowledge-Based View, while practical implications emphasize the role of Small and Medium-sized Enterprises managers in promoting a digital culture and encouraging open collaboration.

MARKETING STRATEGIES IMPLEMENTED BY MICRO, SMALL, AND MEDIUM ENTERPRISES IN SURABAYA: A DESCRIPTIVE STUDY

Endang Siswati, Diana Rapitasari — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to describe the marketing strategies implemented by micro, small, and medium enterprises (MSMEs) in Surabaya, identify the use of social media, and examine the application of the marketing mix. A descriptive qualitative method was applied, focusing on food and beverage MSMEs in Surabaya that actively promote their products through social media, with the research conducted from April to August 2025. The findings indicate that MSMEs are still less optimal in managing their marketing strategies, which has an impact on sales volume. Although some MSMEs have shifted to digital platforms to expand market reach, the adoption is not yet widespread. The marketing mix practices include efforts to improve product quality, setting consumer-friendly prices, utilizing social media as an affordable promotional tool, and reducing distribution costs through collaboration with delivery services such as GoFood and GrabExpress. The study concludes that marketing strategies for MSMEs in Surabaya should emphasize digitalization and innovation. Combining online presence with personalized local approaches is considered an effective way to attract consumers and enhance competitiveness in a dynamic market environment.

FINANCIAL LITERACY AND SOCIAL ENVIRONMENT INFLUENCE ON STUDENT FINANCIAL BEHAVIOR

Elisya Stephani Gozalie, Bagus Arya Wijaya, Ni Putu Yuliana Ria Sawitri — Wed, 17 Dec 2025 00:00:00 +0700

Globalization has rapidly accelerated current economic conditions. Therefore, in this era, financial knowledge is of great importance. This is due to technological developments that provide ease of access for individuals, influencing changes in their financial behavior. Students are a generation that can quickly adopt technology and adapt to current developments. Today’s students have more spending options than previous generations due to easy access to various products and services through physical stores and online platforms. However, without adequate financial management skills, students can easily fall into excessive consumptive behavior. This study aims to analyze the influence of financial literacy and the social environment on the financial behavior of students in the Management Study Program at Ngurah Rai University. The research uses a quantitative approach with an associative method. The population consists of all active students in the Faculty of Economics and Business, Management Study Program, from the 2019–2024 cohort, totaling 460 students. The sample consists of 83 respondents selected using purposive sampling. Data analysis techniques use validity and reliability tests, classical assumption tests, multiple linear regression analysis, F-test, t-test, and coefficient of determination. The results of this study indicate that the two of independent variables financial literacy and social environment have a positive and significant effect on financial behavior, both simultaneously and partially.

OCCUPATIONAL SAFETY AND MASLOW-BASED MOTIVATION INFLUENCE ON PERFORMANCE THROUGH PRODUCTIVITY

Muhammad Irfan Akbar, Hastin Umi Anisah — Wed, 17 Dec 2025 00:00:00 +0700

This research investigates the impact of Occupational Safety and Health (OSH) and motivation, based on Abraham Maslow’s hierarchy of needs, on employee performance with productivity as a mediating variable. The study was conducted on 48 employees in the Maintenance Department of PT Arutmin Indonesia NPLCT, a high-risk mining environment where OSH compliance and intrinsic motivation are critical. Employing a quantitative approach and total sampling method, data were collected via questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0. The results demonstrate that both OSH and motivation have a positive and significant effect on employee performance, both directly and indirectly through productivity. Productivity was proven to fully mediate the relationship between both exogenous variables and performance. The study contributes to human resource management literature by validating the theoretical linkage between workplace safety, psychological motivation, and performance outcomes. It also provides practical insights for organizations operating in hazardous industries to enhance performance through integrated safety and motivational interventions.

THE DYNAMICS OF INCENTIVE POLICY FOR RELIGIOUS PRACTITIONERS: A HUMAN RESOURCE MANAGEMENT PERSPECTIVE IN BONTANG CITY

Abu Sammang, Suhermin Suhermin — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the dynamics of incentive policies for religious practitioners in Bontang City from a Human Resource Management (HRM) perspective. Religious practitioners play a vital role in fostering public morality, strengthening social cohesion, and providing religious education, while local governments design incentive policies to encourage their active involvement. This research applies a qualitative case study approach, collecting data through in-depth interviews with religious practitioners, government officials, and community leaders, as well as document analysis related to Human Resource Management (HRM) practices and policy frameworks in the religious sector. The findings reveal that incentive policies significantly contribute to enhancing the motivation, performance, and engagement of religious practitioners. However, their effectiveness is constrained by inconsistent implementation, unclear procedures, weak inter-agency coordination, and limited alignment between policy design and the actual needs of practitioners. Furthermore, professionally structured incentive policies can foster the professionalization of religious practitioners and improve the quality of public services. This study provides empirical evidence of the relationship between incentive policies and Human Resource Management (HRM) practices in the religious sector, while offering strategic recommendations to develop policies that are more responsive, fair, and sustainable. The results are expected to serve as a reference for decision-making in religious institutions and support social harmony through strengthening the role of religious practitioners.

HINDU TRACE IN THE ISLAMIC SPACE, ORNAMENT MANTINGAN MOSQUE: A CASE STUDY OF LOCAL CULTURE IN MANTINGAN, JEPARA MOSQUE

Sutarya Sutarya — Wed, 17 Dec 2025 00:00:00 +0700

Jepara, a city located in Central Java, is considered the center of the woodcarving industry in Indonesia. The city is famous for its slogan "the city of carving". The existence of carving activities can be traced back to the 16th century, marked by the discovery of ornamental ornaments in the Mantingan Mosque, Jepara. The production process of wood carving products is supported by skilled human resources, both men and women. Jepara carving products have a variety of ornamental ornaments. Ornaments applied to carved craft products are mostly influenced by local and foreign cultures. Therefore, these influences are absorbed, applied and developed in carved craft products. Descriptive research was conducted to describe the various cultural influences attached to woodcarving products in various centers and clusters in Jepara. The results of this study show that cultural influences in ornamental ornaments have strengthened the existence of carving crafts today. Thus, cultural influences in carving crafts have enriched the patterns and forms of ornamental ornaments. The content of historical value, philosophical meaning, and the quality of the ornamental variety in the carving craft makes Jepara wood carving products have a high selling value and are in demand by domestic and foreign consumers.

IMPLEMENTATION OF GREEN COSTING TO DEVELOP A SUSTAINABLE MARKETING STRATEGY

Ramlah Budiarti, Baiq Reinelda Tri Yunarni, Dedy Iswanto — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the application of Green Costing as part of a sustainable marketing strategy in companies. This study uses a literature review method with the Watase Uake literature search tool, which allows for the identification and selection of relevant articles from various sources. Based on an analysis of 15 selected articles, the results show that effective marketing strategies in supporting the implementation of Green Costing involve the use of environmentally friendly accounting policies, the use of digital technology to optimize energy and resource management, and effective communication through digital media to raise consumer awareness of the company's green initiatives. Internal factors, such as management commitment and company policy, as well as external factors, such as environmental regulations and market demands, influence companies' decisions to adopt Green Costing. Digital technologies, such as SVM and QPSO-based optimization models, support environmental cost efficiency and sustainability. However, the main challenges faced by companies are limited accurate data, high initial investment costs, and obstacles in implementing technology on a larger scale. Suggestions for further research are to focus on developing more affordable technological solutions and improving environmental data transparency to support better decision-making in sustainable marketing strategies.

THE INFLUENCE OF TIME MANAGEMENT, CAREER DEVELOPMENT, WORK-LIFE BALANCE, AND WORK LOYALTY ON EMPLOYEE PERFORMANCE AT PT TDK ELECTRONICS INDONESIA BATAM

Wed, 17 Dec 2025 00:00:00 +0700

This research was conducted with the aim of knowing and analyzing the influence of time management, career development, work-life balance, and work loyalty on employee performance at PT TDK Electronics Indonesia. The population in this study were employees, especially in the MSDS Coating department, totaling 265 people. The sample in this study used the Isaac and Michael formula with a final total of 135 samples using questionnaire techniques. This research is quantitative research with statistical analysis data using multiple linear regression analysis methods. If we look at the results of the t test, the calculated value of the time management variable is 8.154 > 1.978, the calculated t value of the career development variable is 0.504 < 1.978, the calculated t value of the work-life balance variable is 1.533 < 1.978, the t calculated value of the work loyalty variable is 0.587 < 1.978. Shows that partially time management has a significant effect on employee performance, while the variables of career development, work-life balance and work loyalty do not have a significant effect, especially on employee performance. Simultaneously time management, career development, work-life balance, work loyalty, have a significant effect on employee performance.

IT CAPABILITY, TECHNOLOGY ACCEPTANCE, AND EMPLOYEE PERFORMANCE IN PUBLIC HOSPITALS

Khairina Khairina, Mukhlis Yunus — Wed, 17 Dec 2025 00:00:00 +0700

This study investigates the influence of information technology (IT) capability on technology acceptance and employee performance in public hospitals. Technology acceptance is measured through perceived usefulness and perceived ease of use as mediating variables. The sample comprises 200 government hospital employees in Aceh, selected using purposive sampling. Data were collected through a structured questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results demonstrate that IT capability positively and significantly affects perceived usefulness, perceived ease of use, and employee performance. Furthermore, perceived usefulness and perceived ease of use both have a significant positive impact on employee performance and act as mediators in the relationship between IT capability and performance. These findings imply that strengthening individual IT skills, ensuring user-friendly systems, and fostering a deeper understanding of technology’s benefits should be accompanied by continuous training programs, strong managerial support, and comprehensive digital transformation strategies. Such initiatives are crucial for improving service speed, administrative accuracy, and decision-making quality, thereby enhancing the sustainable performance of employees in the public healthcare sector amid an increasingly dynamic digital environment.

MARKETING STRATEGY FOR SPIRITUAL ECOTOURISM BASED ON BUDDHIST VALUES IN THE HERITAGE DESTINATION OF MUARA TAKUS TEMPLE IN RIAU PROVINCE, INDONESIA

Wiryanto Wiryanto, Agustedi Agustedi — Wed, 17 Dec 2025 00:00:00 +0700

This research aims to formulate an authentic and sustainable spiritual ecotourism marketing strategy for Muara Takus Temple, whose potential has not been worked on due to conventional marketing. Using a qualitative approach of case studies, this study adapts the 7P service marketing mix framework by integrating Buddhist fundamental values. Data was collected through in-depth interviews with key stakeholders and validated participatoryly. The result is a holistic strategy model that transforms products into spiritual experiences, implements value-based pricing, and prioritizes authentic promotion and local community empowerment. This study also recommends that the management of Muara Takus Temple also involve multi-parties so that Muara Takus Temple is not only known as a religious area but has greater benefits for the development of the economic level of the surrounding community.

FACTORS INFLUENCING SUSTAINABLE GROWTH: THE ROLE OF MEDIATING FACTORS FROM CAPABILITY INNOVATION

Rokhimah Rokhimah, Nur Aisyah Indarningsih, Fitrah Ariyani — Wed, 17 Dec 2025 00:00:00 +0700

Sustainable growth becomes focus main for organization in face increasing global competition dynamic. Growth sustainable No only determined by factors economy, but also by the ability organization integrate aspect social and environmental in its business strategy. Research This aim For analyze The influence of entrepreneurial leadership, strategic auditing, financial agility, and digital business on sustainable growth with innovation capability as variables mediation in Micro and Small Enterprises (MSEs) in Southwest Papua. The number sample in research This as many as 241 owners / managers MSEs businesses in the Southwest Papua region (Sorong City and Sorong Regency). The research method used is approach quantitative with Structural Equation Modeling (SEM) analysis. Research results show that entrepreneurial leadership, financial agility, and digital business have influence positive and significant towards innovation capability and sustainable growth. On the contrary, strategic auditing is proven No influential significant to both of them, indicate that strategic audit practices in MSEs are still focus on aspects compliance administrative and not yet optimized as instrument innovation and growth sustainable. In addition, innovation capability is proven play a role as variables mediation significant bridging the influence of entrepreneurial leadership, financial agility, and digital business on sustainable growth, but not on strategic auditing. Findings This confirm importance innovation as bridge strategic in strengthen growth sustainable. For MSEs in Southwest Papua, success achieving sustainability requires synergy between leadership entrepreneurship, agility financial, as well as directed digital transformation for strengthen capability innovation organization.

TRADITIONAL FAITH IN THE DIGITAL AGE: RELIGIOUS TOURISM BEHAVIOR OF THAI MILLENNIALS IN THE SOCIAL MEDIA ERA

Wed, 17 Dec 2025 00:00:00 +0700

Digital technology is fundamentally transforming faith-based tourism in Thailand, particularly among young travelers. Thailand maintains its position as a significant global spiritual center with over 44,487 Buddhist temples and approximately 94% of Thais practicing Buddhism. Simultaneously, the country has emerged as one of the world's highest social media users, with 49.1 million users representing 68.3% of the population. The emergence of the "Mutelu" phenomenon exemplifies the integration of traditional spiritual beliefs with contemporary digital trends. Young travelers, particularly Millennials and Gen Z, demonstrate distinctive social media behaviors that reshape religious tourism experiences. The Tourism Authority of Thailand has developed the "12 Merit-Enhancing Routes" project under the concept of "Opening the Universe of Merit," with Phuket selected as a key destination. This research addresses the knowledge gap by examining the specific behavioral patterns of young Thai tourists in faith-based tourism under social media cultural influence. The study aims to provide crucial insights for tourism operators and stakeholders to develop faith-based tourism products aligned with contemporary traveler behaviors in the digital era.

UNDERSTANDING TRAVEL CONSTRAINTS: EVIDENCE FROM TIKTOKERS

Wed, 17 Dec 2025 00:00:00 +0700

This study investigates the underlying reasons why Chinese tourists hesitate to revisit or choose Thailand as a travel destination, employing the Leisure Constraints Theory as the conceptual framework. Data were collected from TikTok videos and user-generated content, reflecting authentic voices of Thai tourism stakeholdrs regarding their concerns and experiences. The findings reveal that intrapersonal constraints are influenced by the sluggish Chinese economy, reduced purchasing power, and changing travel preferences toward independent travel. Interpersonal constraints emerge from dissatisfaction with service quality, experiences of unfair practices such as scams, and the rapid dissemination of negative narratives via social media platforms. Structural constraints are associated with safety concerns, political instability, rising travel costs, and competing tourism policies promoted by the Chinese government. This study highlights the complexity of multi-level barriers that hinder Thailand’s competitiveness in attracting Chinese tourists. The results provide practical insights for policymakers and tourism stakeholders in Thailand to redesign strategies that enhance safety perceptions, service quality, and destination value, ultimately overcoming the leisure constraints perceived by Chinese travelers.

DIGITAL PLATFORM UTILIZATION AND EMPLOYEE WELL-BEING ON SUSTAINABLE WORK BEHAVIOR IN KUCHING, SARAWAK: THE MEDIATING ROLE OF INFORMATION SHARING

Nur Ezza Syafawani Binti Salleh, Nur Constance Wah, Mohd Uzairi bin Ahmad Hajari — Wed, 17 Dec 2025 00:00:00 +0700

Tourism is a significant contributor to the economic growth of Sarawak. However, the sustainability in the long run depends on digital innovation, employee well-being and information sharing. This study examines the impact of digital platform utilisation (DPU) and employee well-being (EWB) towards sustainable work behavior (SWB) in Kuching, Sarawak with a focus on the mediating effect of information sharing (IS). Based on the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) and Job Demands-Resources (JD-R) Model, the research uses a quantitative approach through 284 questionnaires filled by tourism employees. SPSS was used for regression and mediation analyses. The results show that DPU has a direct positive impact on SWB, and EWB does not affect directly to SWB while significantly intercedes IS which in turn contributes to sustainability impacts. IS completely mediates the relation between EWB and SWB, whereas it partially mediates DPU–SWB. It means that sustainable tourism is not simply an issue of leveraging the adoption of technology and employee well-being, but also strong information sharing to connect across organizational. The significance of this research lies in presenting theoretical contributions on the confirmation of IS as an influential mediator in tourism sustainability development and policy implications for Sarawak tourism stakeholder.

TANGIBLES AND EMPATHY AS PRIMARY DRIVERS OF PATIENT SATISFACTION: UNMASKING A LATENT QUALITY CRISIS IN INDONESIA’S UNIVERSAL HEALTH COVERAGE SYSTEM

Safari Hasan, Suwitho Suwitho, Marselina Hinu — Wed, 17 Dec 2025 00:00:00 +0700

Universal Health Coverage (UHC) represents a global commitment to healthcare equity. Indonesia's Jaminan Kesehatan Nasional (JKN), one of the world's largest single-payer systems, has made remarkable strides in expanding financial access. However, this rapid expansion raises critical questions about the quality of care delivered, with patient satisfaction serving as a vital, yet complex, barometer. This study moves beyond surface-level metrics to provide a nuanced analysis of the architectural and relational drivers of patient satisfaction among JKN beneficiaries, utilizing the multi-dimensional SERVQUAL framework. A quantitative, cross-sectional survey was conducted between July and August 2025 at a regional referral hospital in East Java. A cohort of 100 JKN inpatients was selected via purposive sampling. Data were collected using a validated 30-item, 5-point Likert scale questionnaire. To ensure the statistical integrity of our findings in the presence of non-constant error variance, we employed a multiple linear regression model with robust standard errors. The regression model was statistically significant and explained a substantial 37.2% of the variance in patient satisfaction (Adjusted). All five SERVQUAL dimensions were significant predictors. Critically, the analysis revealed a distinct hierarchy of influence. The Tangibles of the care environment (physical infrastructure, amenities) emerged as the most potent predictor, followed closely by Empathy (compassionate, individualized care). A pivotal finding was the profound disconnect between high aggregate satisfaction scores (mean range > 4.20) and a strikingly low willingness to return for future care (mean = 3.00), exposing a significant satisfaction-loyalty paradox. The patient experience under Indonesia's JKN is predominantly shaped by two fundamental pillars: the perceived quality of the physical environment and the perceived humanity of care delivery. The identified satisfaction-loyalty paradox points to a latent quality crisis—a silent dissatisfaction masked by patient gratitude and social desirability biases. This suggests that while the JKN has succeeded in reducing financial barriers, it has yet to fully address the quality and dignity of the care experience. For the UHC promise to be fully realized, policy and practice must pivot from a singular focus on access to a dual focus on investing in both hospital infrastructure and the relational capacity of the healthcare workforce.

FLASH SALE ON SKINCARE SKINTIFIC REPURCHASE DECISIONS MEDIATE BY CUSTOMER SATISFACTION

Agam Misbakhudin, Sisno Riyoko, Anik Isniati — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of flash sales on repurchase decisions with customer satisfaction among consumers of Skintific skincare products on Shopee by Gen Z. The population in this study is all consumers of Skintific skincare products on Shopee whose number is not known for certain. The sample of this study is 100 respondents who were taken through a purposive sampling technique. The instrument test in this study uses a validity test and a reliability test. The data analysis method uses a structural equation analysis model Equation Modeling (SEM) with SmartPLS software version 3.29. The results of the study show that flash sales do not affect repurchase decisions, flash sales do not affect customer satisfaction, and customer satisfaction has a positive and significant effect on repurchase decisions of Skintific skincare products on Shopee by Gen Z.

STRATEGY DEVELOPMENT THROUGH SWOT ANALYSIS IN OFFSHORE INDUSTRY

Alif Fatqul Hikmah, Budiyanto Budiyanto, Nur Laily — Wed, 17 Dec 2025 00:00:00 +0700

The offshore industry, particularly in the vessel chartering sector, continues to expand in line with the growing development of offshore infrastructure and oil and gas exploration. Despite this growth, limited studies have examined how Indonesian offshore support vessel (OSV) companies formulate strategies to strengthen their competitiveness. This study aims to analyze the strengths, weaknesses, opportunities, and threats (SWOT) of PT Pelayaran Nasional Ekalya Purnamasari Tbk (PT ELPI) and to propose strategies that enhance its position in the offshore industry. A mixed methods approach was applied, combining qualitative interviews with quantitative analysis through the Internal Factor Analysis Summary (IFAS) and External Factor Analysis Summary (EFAS) matrices. The results indicate that PT ELPI holds a strong position with internal and external coordinates of 1.56 and 0.80, respectively, placing the company in Quadrant I (Aggressive) of the SWOT matrix. This finding suggests that PT ELPI should implement Strength - Opportunity (S-O) strategies oriented toward growth. Recommended strategies include international market expansion, product innovation, and business diversification, enabling the company to leverage its internal strengths and seize external opportunities to reinforce competitiveness in the global offshore market.

THE INFLUENCE OF SOFT SKILLS, INTERNSHIP EXPERIENCE, AND SOCIAL SUPPORT ON THE WORK READINESS OF STUDENTS IN THE FACULTY OF ECONOMICS AND BUSINESS AT ISLAMIC UNIVERSITY OF RIAU

Gilang Nugroho, Suwitho Suwitho, Aditya Nanda — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of soft skills, internship experience, and social support on the work readiness of students in the Faculty of Economics and Business at the Islamic University of Riau. The background of this research is driven by the increasing challenges of the modern labor market, which requires graduates to possess not only academic competence but also non-technical skills and relevant practical experience. The study employs a quantitative approach using a survey method conducted on 40 respondents selected through purposive sampling. The research instrument consists of a Likert-scale questionnaire, and the data were analyzed using multiple linear regression with SPSS version 25. The results indicate that internship experience has a positive and significant effect on students’ work readiness, suggesting that the more internship experience students gain, the higher their level of readiness for employment. Conversely, soft skills and social support were found to have no significant effect on work readiness. This finding implies that interpersonal skills and social support have not yet become dominant factors in enhancing students’ preparedness to enter the workforce.

THE EFFECT OF HUMAN RESOURCE COMPETENCY AND INFORMATION TECHNOLOGY UTILIZATION ON THE QUALITY OF BOS FUND FINANCIAL REPORTS USING ACCOUNTING INFORMATION SYSTEMS AS AN INTERVENING VARIABLE

Wanti Nur Jadidah, Unggul Purwohedi, Rida Prihatni — Wed, 17 Dec 2025 00:00:00 +0700

This study investigates the impact of human resource competencies and information technology utilization on the quality of financial reports, with a specific focus on the ARKAS application as a financial information system in high schools that receive BOS funds. This study was driven by the demand for transparency and accountability in financial management, where internal capabilities and the effective utilization of technology influence the quality of reports. This research was conducted at the Banda Aceh City and Aceh Besar Regency Education Office, with a population of 93 secondary schools and a sample of 40 A-accredited schools selected through purposive sampling. Human resource competence and information technology utilization are independent variables, financial report quality is the dependent variable, and the accounting information system acts as a mediating variable. The data were analyzed using SEM-PLS with SmartPLS software. The results show that human resource competency significantly improves the quality of financial reports and the utilization of accounting information systems. The use of information technology has a significant impact on the utilization of accounting information systems, but it does not affect the quality of financial reports. Accounting information systems significantly impact financial report quality and mediate the relationship between human resource competency and the use of information technology.

COST OF FUND ANALYSIS AT PT. BANK RAKYAT INDONESIA

Rizky Rachmawan, Lilis Ardini — Wed, 17 Dec 2025 00:00:00 +0700

Cost of Funds is the cost that must be incurred by the bank to obtain a certain amount of funds from its customers, including checking deposits, savings and deposits. The lower the interest rate, the lower the cost of funds. This research has the objectives of (1) Wanting to know the amount of Cost of Funds that must be spent as deposit funds costs at PT. Bank Rakyat Indonesia (Persero) Tbk."( (2) Want to know the effect of deposit fund costs on the amount of deposits at PT Bank Rakyat Indonesia (Persero) Tbk. data obtained from financial statements and analyzed for periode 2020-2024. The data analysis method used in this research is financial ratio analysis. Based on the research results, it is known that COF issued from deposits in 2020, 2021, 2022, 2023 and 2024 is IDR 29,097,327 million; IDR 19,754,086 million; IDR 19,475,590 and IDR 29,320,433 million. The higher the proportion of funds from deposits, the more interest costs paid and this will affect profits which decrease, because deposits as a source of public funds have the highest costs compared to savings and current accounts.

THE ROLE OF LOCATION AND WORD OF MOUTH IN INFLUENCING STUDENT CHOICE OF PRIVATE UNIVERSITIES IN MEDAN

Andi Andi, Syaifuddin Syaifuddin, Sofiyan Sofiyan — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the influence of location and word of mouth on students’ decisions to choose private universities (PTS) in Medan. The research was motivated by the increasing competition among higher education institutions in the city, which requires a deeper understanding of the factors shaping students’ preferences. Using a quantitative approach, primary data were collected from 100 respondents through structured questionnaires. The data were analyzed using multiple linear regression to measure the effect of location and word of mouth on decision-making. The findings reveal that both location and word of mouth have a significant and positive impact on students’ decisions. Location was found to play a stronger role, indicating that accessibility, campus environment, and proximity remain decisive factors. Meanwhile, word of mouth, particularly from peers, family, and alumni, also proved influential by shaping perceptions of credibility and quality. The results highlight that decision-making in higher education is not only determined by academic reputation but also by practical and social considerations. These findings suggest that universities must prioritize infrastructure development and student satisfaction to strengthen their image and enhance positive recommendations. Future research is recommended to explore other potential variables such as tuition fees, digital marketing, and accreditation status to provide a more comprehensive understanding of student choice behavior.

THE INFLUENCE OF ARGUMENT QUALITY AND SOURCE CREDIBILITY ON INSTAGRAM SOCIAL MEDIA ACCOUNT @FOLKATIVE (SURVEY ON @FOLKATIVE ACCOUNT FOLLOWERS ON JAVA ISLAND)

Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the determinants influencing adoption behavior on @folkative social media by conducting a survey of followers residing in Java Island. The variables examined include argument quality, source credibility, attitude, and adoption behavior. A quantitative research method was employed, with data collected through the distribution of questionnaires. The sample was determined using a non-probability sampling technique with the Lemeshow formula, targeting active followers of the @folkative account. Data were analyzed using descriptive statistical techniques with the Partial Least Square-Structural Equation Modeling (PLS-SEM) approach. The results indicate that argument quality and source credibility significantly influence attitude, while attitude positively affects adoption behavior. This research underscores the importance of content quality and source credibility in shaping audience attitudes, which ultimately drive adoption behavior on social media.

FACTORS AFFECTING SERVICE QUALITY AND INTENTION TO USE ENGLISH OF HOTEL STAFF

Komkla Tongtawat, Chidchanok Anantamongkolkul — Wed, 17 Dec 2025 00:00:00 +0700

Thailand is among the primary tourist destinations for foreign travellers, having approximately 19 million tourists for the first half of 2025. However, the country also faced heavy competition from other tourist destinations due to the shift in global economy, increased expense, and perceived destination image and value. The goal of this study is to examine the factors that contribute toward service quality and intention to use English of the Hotel Staff, which factor into the communication between the hotel employee and the guest, and the perceived service quality by the employee. The research model was developed by integrating Theory of Planned Behavior (TPB) with Knowledge-Attitude-Behavior Model (KAB) and was empirically tested with questionaries obtained from 174 employees of a hotel on Phi Phi Island, Krabi Province. The result indicated that attitude toward using English, subjective norm, and English skill all have statistical influence toward both service quality and intention to use English of the employees, while perceived behavioral control only has statistical influence toward service quality. Moreover, integrating TPB with KAB Model allows the exploration of knowledge as an additional important factor contributing toward service quality and intention to use English, increasing the predictive power of the models and the depth of understanding of the two dependent factors. In conclusion, the research findings provide a detailed understanding for the factors contributing toward service quality and intention to use English, which could prove to be beneficial in improving the value and experience of the hospitality and tourism industry as whole.

DEA-VRS ANALYSIS OF TECHNICAL EFFICIENCY IN LOCAL FURNITURE SMES

Devi Andriyani, Djawoto Djawoto — Wed, 17 Dec 2025 00:00:00 +0700

This study addresses the limited empirical research on the technical efficiency of small and medium-sized furniture enterprises (SMEs) in Indonesia, particularly in Bireuen Regency, where the sector plays a vital role in regional economic development yet faces persistent challenges of capital constraints, skilled labor shortages, and volatile raw material supplies. The purpose of this research is to measure the level of technical efficiency of local furniture SMEs and to identify both internal and external determinants influencing performance. Using a census approach, data were collected from 287 active enterprises through surveys, interviews, and secondary sources. Technical efficiency was analyzed with Data Envelopment Analysis (DEA) under a Variable Returns to Scale (VRS) model, enabling the evaluation of multiple input-output relationships. The findings reveal that 56.6% of enterprises operate efficiently, while 43.4% remain inefficient due to excessive investment, overuse of raw materials, and suboptimal labor utilization. External factors such as access to financing, wood supply chain stability, workforce skills, and supportive government policies were found to significantly influence efficiency outcomes. The study concludes that improving access to microfinance, strengthening sustainable wood supply chains, enhancing labor training, and implementing targeted policy support are critical strategies to enhance the competitiveness and sustainability of local furniture SMEs.

THE INFLUENCE OF BRAND PERSONALITY AND BRAND LOVE ON BRAND LOYALTY: EVIDENCE FROM FAST-FASHION BRANDS (UNIQLO AND H&M)

Alif Rizki Mauludin, Irvan Setiawan — Wed, 17 Dec 2025 00:00:00 +0700

The fast-fashion industry continues to grow rapidly, with brands such as Uniqlo and H&M becoming highly popular among younger consumers. Despite their global success, limited research has examined how brand personality and brand love contribute to brand loyalty, particularly in the Indonesian market. This study aims to analyze the influence of brand personality and brand love on brand loyalty using a quantitative approach. Data were obtained from 100 respondents familiar with Uniqlo and H&M and processed using SPSS Statistics 26. The analysis included descriptive statistics, classical assumption testing (normality, heteroscedasticity, and multicollinearity), and multiple linear regression with F-tests, t-tests, and the coefficient of determination. The results show that both brand personality and brand love significantly and positively affect brand loyalty, with brand love emerging as the stronger predictor. Together, the two variables explain 41.5% of the variance in loyalty. These findings support previous studies emphasizing the importance of both cognitive and emotional factors in shaping loyalty while providing new insights from the Indonesian fast-fashion context. The study concludes that strengthening brand personality and fostering emotional attachment are essential strategies for building sustainable consumer loyalty in competitive fashion markets.

THE EFFECT OF CAPITAL, INNOVATION AND LEVEL OF FINANCIAL LITERACY UNDERSTANDING ON THE PERFORMANCE OF MICRO, SMALL AND MEDIUM ENTERPRISES IN THE CISOKA MARKET, TANGERANG BANTEN

Aries Sundoro, Triyonowati Triyonowati — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to determine the effect of Innovation Capital and Financial Literacy on the performance of Micro, Small, and Medium Enterprises in the Cisoka Market. This research model uses a descriptive quantitative research method. In this study, there are four variables: capital (X1), innovation (X2), and financial literacy (X3) as independent variables, and MSME performance (Y) as the dependent variable. The object of this study is MSMEs in the Cisoka Market. With validity test, reliability test, normality test, multicollinearity test, correlation test, heteroscedasticity test, coefficient of determination, multiple linear regression analysis, t test, and f test. The results of the study show that the t test results of the capital variable (X1) on the performance of MSMEs (Y) obtained t count 2.686> t table 1.997 and a significance value of 0.009<0.05, the t test results of the innovation variable (X2) obtained t count 4.646> t table 1.997 with a significance value of 0.000 <0.05, and the t test results of the financial literacy understanding level variable (X₃) on the performance of MSMEs (Y) obtained t count 1.130 <t table 1997 and a significance value of 0.262> 0.05. Based on the results of the simultaneous F-test, the calculated F was 57.226 > Ftable 2.744, with a significance value of 0.000 < 0.05. The coefficient of determination (R²) analysis yielded a result of 0.722 (72.2%). It can be concluded that partially, capital (X1) and innovation (X2) have a positive effect, while the level of financial literacy understanding (X3) is not statistically proven to have an effect on MSME performance (Y). Meanwhile, simultaneously, capital (X1), innovation (X2), and the level of financial literacy understanding (X3) have a significant effect on MSME performance (Y).

THE INFLUENCE OF MEME MARKETING ON PURCHASE DECISION: THE MEDIATING ROLE OF CONSUMER ENGAGEMENT

Mutiara Ananda Putri, Kisti Nur Aliyah — Wed, 17 Dec 2025 00:00:00 +0700

The growth of digital media has transformed marketing strategies, with Generation Z recognized as a key segment due to their active use of TikTok and preference for creative visual content. In this context, Netflix adopts meme marketing on TikTok to capture attention and encourage interaction. However, previous studies show inconsistent findings regarding the effect of meme marketing on consumer behavior, often highlighting the role of consumer engagement. This study examined whether meme marketing influences purchase decisions among Gen Z in Solo Raya, with consumer engagement acting as a mediating factor. Data were obtained from 150 respondents aged 18–28 who had interacted with Netflix’s meme content on TikTok. Using purposive sampling, the data were analyzed with SEM-PLS version 3.0. Results indicate that meme marketing has a positive and significant impact on purchase decisions, with consumer engagement playing a mediating role.

THE EFFECT OF TRANSFORMATIONAL LEADERSHIP ON AFFECTIVE COMMITMENT AND TEACHER PERFORMANCE

Fuji Hidayat, Agustedi Agustedi — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to examine the impact of transformational leadership on teachers' affective commitment and performance. In the field of education, effective leadership plays a crucial role in enhancing teachers' motivation and performance. Transformational leadership, which emphasizes inspiration, empowerment, and individual development, is expected to encourage teachers to develop a higher commitment to their profession and improve their performance. This research employs a quantitative approach with a survey method, where data was collected through questionnaires distributed to teachers in several schools. The results indicate that transformational leadership has a significant positive effect on teachers' affective commitment (path coefficient 0.775) and teacher performance (path coefficient 0.689). Additionally, affective commitment positively influences teacher performance with a path coefficient of 0.475. These findings emphasize that leaders who can inspire and empower teachers can enhance their commitment to the school and drive improved performance. This study contributes to the understanding of the importance of transformational leadership in the educational context and provides recommendations for educational administrators to focus more on developing transformational leadership styles.

EXPLORING ESG AND FINANCIAL PERFORMANCE: LEVERAGE AS MODERATOR IN THE INDONESIAN CONSUMER NON-CYCLICAL SECTOR

Ida Ida, Benny Budiawan Tjandrasa, Surya Setyawan — Wed, 17 Dec 2025 00:00:00 +0700

This study examines the impact of Environmental, Social, and Governance (ESG) Practices on financial performance, moderated by leverage in Indonesia’s consumer non-cyclicals sector. Prior research presents contradictory findings and limited exploration of leverage as a moderating variable, particularly in the consumer non-cyclicals sector. Using purposive sampling, seven (7) companies consistently reported ESG Scores from 2020 to 2024 were selected. Panel regression analysis with a fixed effect model was employed. The test shows a significant negative effect of ESG and leverage (as proxy by Debt Equity Ratio/DER) on financial performance (as proxy by ROA). Furthermore, leverage moderates the impact of ESG on financial performance. From this result, this study suggests that firms must carefully balance their ESG implementation commitments with their capital structure. A high level of leverage can increase the risk of corporate losses. Companies need to align their ESG implementation strategies with corporate sustainability by ensuring long-term value creation.

ARTIFICIAL INTELLIGENCE AND CORPORATE GOVERNANCE: LAW AND ECONOMICS PERSPECTIVES ON ACCOUNTABILITY, TRANSPARENCY, AND ESG COMPLIANCE

Ari Wibowo — Wed, 17 Dec 2025 00:00:00 +0700

Artificial Intelligence (AI) is increasingly reshaping corporate governance by redefining accountability, transparency, and ESG compliance. This paper applies a law and economics perspective to examine how AI transforms corporate governance structures, alters incentive systems, and generates both efficiency gains and governance risks. This paper synthesizes insights from corporate law, digitalisation, ESG reporting, and institutional reform. Evidence shows that while AI reduces transaction costs in compliance and disclosure, it also amplifies agency problems, information asymmetries, and risk of greenwashing. Comparative benchmarks highlight divergent approaches: the European Union emphasizes ex-ante safeguards and risk-based ESG integration, the United States relies on disclosure and ex-post liability, and ASEAN frameworks, particularly in Indonesia, adopt principle-based proportionally. Each model reveals strengths and limitations underscoring the need for a hybrid system that balances legal certainty, market incentives, and institutional capacity. The study argues that firms should treat AI not merely as an operational tool but as a ggovernance control mechanism, subject to validation, explainability, and independent assurance. Policy recommendations include legal reforms for AI registries and assurance rights, economic incentives to reward transparent ESG reporting, and institutional innovations to embed integrity into corporate practice. The findings suggest that responsible AI governance can evolve from a compliance obligation into a strategic asset that enhances trust, improves financial resilience, and aligns corporate performance with global sustainability goals.

DIGITAL COMPETENCY ASSESSMENT OF CIVIL SERVANTS IN BONTANG CITY

Andi Hasanuddin Akmal, Nur Fadjrih Asyik — Wed, 17 Dec 2025 00:00:00 +0700

THE EFFECT OF CUSTOMER RELATIONSHIP MANAGEMENT ON CUSTOMER LOYALTY MEDIATED BY CUSTOMER SATISFACTION AT PRIVATE UNIVERSITIES IN GREATER BANDUNG

Cen Lu, Marcellia Susan, Kartika Imasari Tjiptodjojo — Wed, 17 Dec 2025 00:00:00 +0700

This study investigates the effect of Customer Relationship Management (CRM) on customer loyalty, mediated by customer satisfaction, in the context of private higher education institutions in Greater Bandung, Indonesia. Increasing competition among higher education institutions has highlighted the importance of student satisfaction and loyalty as strategic assets for ensuring sustainability and growth. Although previous research has emphasized the role of CRM in improving business performance, empirical studies in the education sector, particularly in developing countries, are limited. Using a quantitative survey method, data were collected from 100 students at a private higher education institution in Bandung through a structured questionnaire. The instrument measured CRM, customer satisfaction, and loyalty using adapted and validated scales. Data analysis was conducted using SPSS 25 to test validity, reliability, and hypotheses. The findings indicate that CRM has a significant positive effect on customer satisfaction and loyalty. However, customer satisfaction does not act as a mediator, thus CRM has a greater direct effect on student loyalty. The results of this study underscore the strategic importance of CRM implementation in higher education to foster long-term relationships with students by enhancing satisfaction and loyalty. This study contributes to the literature on CRM in the education sector in emerging markets.

KOREAN WAVE AS A DRIVER OF VIRAL FASHION TRENDS: INSIGHTS FROM CROCS IN THE DIGITAL ECONOMY

Muammar Revnu Ohara, Agustedi Agustedi — Wed, 17 Dec 2025 00:00:00 +0700

The Korean Wave (Hallyu) has influenced not only music and drama consumption but also fashion trends worldwide. One remarkable case is the viral popularity of Crocs among Gen Z consumers, driven by Korean dramas in which the footwear is featured in hospital settings. This study explores how Korean Wave contributes to viral marketing of fashion products, with a qualitative approach focusing on Gen Z university students in the urban city of Pekanbaru. Data were collected through in-depth interviews with 12 students and observation of digital media. Findings show that Crocs’ popularity is strengthened by both cultural exposure (K-Drama) and digital marketing strategies, creating a lifestyle symbol among youth. The research highlights practical implications for local brands seeking to adopt similar strategies by leveraging cultural influences and social media.

THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS, LEADERSHIP STYLE, INFORMATION TECHNOLOGY UTILIZATION ON EMPLOYEE PERFORMANCE

Dea Fitria Mulyanita Sari, Astri Fitria — Wed, 17 Dec 2025 00:00:00 +0700

This research examines and analyzes the effect of the accounting information system, leadership style, and utilization of information technology on the employee performance at PT PLN ULP Rungkut Surabaya. The research applies quantitatively. Furthermore, the population consists of employees’ at PT PLN ULP Rungkut Surabaya. The data collection technique used was purposive sampling i.e., a selection with specified criteria. The data were primary in the form of questionnaires. The questionnaires were distributed through Google forms to the employees’ at PT PLN ULP Rungkut Surabaya. Moreover, the data analysis technique used was multiple linear regression. The result shows that independent variables which are (1) accounting information system has a positive effect on the employee performance at PT PLN ULP Rungkut Surabaya, (2) leadership style does not affect the employee performance at PT PLN ULP Rungkut Surabaya, and (3) information technology utilization does not affect the employee performance at PT PLN ULP Rungkut Surabaya.

THE MEDIATING EFFECT OF MENTAL HEALTH ON THE RELATIONSHIP BETWEEN CAREER DEVELOPMENT AND EMPLOYEE TURNOVER INTENTION AT PT SAFELOCK MEDICAL

Wiwit Amalia, Chairunnisa Amin, Haris Budiawan, Ali Ali — Wed, 17 Dec 2025 00:00:00 +0700

Employee turnover intention is a critical issue at PT Safelock Medical, a medical equipment manufacturer, given the high rates of employee entry and exit in contemporary organizations (research gap). This study investigates the role of career development as a retention strategy in mitigating turnover intention and explores the mediating role of employee mental health in this relationship (purpose). Mental health is posited as a strong predictor influencing employees' decisions to remain with the company. The study adopted a quantitative approach using a cross-sectional survey design, collecting data from 120 employees at PT Safelock Medical selected through purposive sampling. Data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method (method). The PLS-SEM analysis results demonstrate that career development has a significant positive influence on employee retention intention. Furthermore, mental health was found to significantly mediate the relationship between career development and retention intention (main results). This indicates that effective career development programs not only enhance competency but also contribute to improved mental health, which ultimately strengthens employees' desire to stay. Practically, these findings underscore the necessity of a holistic investment in career pathways and mental health initiatives to boost employee retention within the healthcare manufacturing sector (conclusion).

AGENCY COOPERATION MEDIATION THE EFFECT INTERPERSONAL COMMUNICATION ON THE PERFORMANCE TRAFFIC DIRECTORATE OF EAST JAVA REGIONAL POLICE

Budi Indra Dermawan, Agustedi Agustedi — Wed, 17 Dec 2025 00:00:00 +0700

The porpose of the study was to analyze the mediation of agency cooperation in influence of interpersonal communication on performance of the East Java Regional Police Traffic Directorate. The sample of this research were 60 personnel was selected using a purposive sampling method. The results of this study were indicate that interpersonal communication and agency cooperation effect on the performance of the Traffic Directorate, and interpersonal communication influences agency cooperation. Furthermore, agency cooperation mediates the effect of interpersonal communication on Traffic Directorate performance (partial mediation). These results indicate that the highest improvement in Traffic Directorate performance can be achieved through the implementation of interpersonal communication practices. The results of this study strengthen the dynamic capabilities theory, which states that organizations can develop interpersonal communication to cope with changing environments.

TRANSFORMATIONAL LEADERSHIP MEDIATION THE EFFECT COMPETENCE ON CAREER DEVELOPMENT OF THE INDONESIAN NATIONAL POLICE'S MOBILE BRIGADE CORPS PIONEER TROOPS

Pradah Pinunjul, Agustedi Agustedi — Wed, 17 Dec 2025 00:00:00 +0700

The purpose of this study was to analyze the mediation of transformational leadership in influencing competency towards career development of Korbrimob Polri personnel. The sample of the research where 60 personnel of the pioneer troops was selected using a purposive sampling method. The results of the study where competency and transformational leadership effect on the career development, and competency effect on the transformational leadership. Furthermore, transformational leadership mediates the effect on the competency on career development of pioneer troops personnel (partial mediation). These results indicate that the highest increase in career development of pioneer troops personnel can be achieved through the implementation of competency practices. The results of the study strengthen the theory of dynamic capabilities where Korbrimob Polri can develop personnel competencies to changing environment.

A PHENOMENOLOGICAL PERSPECTIVE ON HAPPINESS AT WORK AND WORK PRODUCTIVITY AMONG GERINDRA PARTY MEMBERS AT THE DPC TANAH LAUT REGENCY

Muhammad Alpiya Rakhman, Ahmad Alim Bachri, Hastin Umi Anisah — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to provide an in-depth understanding of the application of happiness at work among Gerindra Party members at the DPC Tanah Laut Regency. It seeks to explore the lived experiences of members regarding workplace happiness and to analyze whether its implementation influences their work productivity. Data were obtained from five key informants selected through snowball sampling, using passive participant observation, semi-structured interviews, and a combination of open- and closed-ended question instruments. This research prioritizes an emic perspective, emphasizing the perceptions and meanings expressed by the informants. The study adopts a phenomenological approach based on the framework developed by Miles and Huberman. The findings reveal that happiness at work contributes positively to the productivity, motivation, and organizational engagement of Gerindra Party members within the DPC Tanah Laut context.

THE INFLUENCE OF CORPORATE ETHICAL VALUES ON EMPLOYEE PERFORMANCE IN ENERGY SECTOR COMPANIES IN INDONESIA

Bayu Sulistyo, Bambang Hadi Santoso, Nur Laily — Wed, 17 Dec 2025 00:00:00 +0700

Ethical practices are crucial in industries with high operational risks, such as mining, yet empirical studies that simultaneously analyze the effects of Corporate Ethical Values (CEV), Organizational Commitment (OC), and work experience on employee performance remain limited in Indonesia. This study aims to fill this research gap by analyzing how CEV influences employee performance, with OC as a mediating variable and work experience as a moderating variable. Using an associative quantitative design with an explanatory approach, data were collected from 126 permanent operational employees selected through the Slovin formula. The research employed the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method using SmartPLS software to test validity, reliability, and causal relationships between variables. The results show that CEV has a significant positive effect on employee performance, both directly and indirectly through OC, while work experience significantly strengthens the relationship between CEV and OC. These findings emphasize that corporate ethical values contribute to higher performance levels by fostering stronger commitment and ethical awareness among experienced employees, highlighting the importance of cultivating ethical culture to enhance human resource performance in the mining industry.

TRANSFORMATION PURCHASING BEHAVIOR MODERATE THE INFLUENCE OF HALAL CERTIFICATION ON PURCHASING DECISIONS IN SURABAYA

Nina Triolita — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the effect of halal certification on consumer purchase decisions, with changes in purchasing behavior as a moderating variable among food and beverage consumers in Surabaya. The background of this research is based on the increasing public awareness of halal products and the tendency of consumers to become more selective in their purchasing decisions.This research employed a quantitative approach using explanatory research methods. The population consisted of food and beverage consumers in Surabaya, with a total sample of 45 respondents selected through purposive sampling. Data were collected using a structured questionnaire with a five-point Likert scale, and analyzed using Partial Least Squares-Path Modeling (PLS-PM) with SmartPLS software.The results indicate that halal certification has a positive and significant effect on purchase decisions (path coefficient = 0.41; p-value < 0.05). Furthermore, purchasing behavior changes were found to moderate the relationship between halal certification and purchase decisions (path coefficient = 0.36; p-value < 0.05). This implies that the stronger the change in consumer purchasing behavior, the greater the impact of halal certification on purchase decisions. The findings provide practical implications for food and beverage businesses in Surabaya to enhance transparency and clarity of halal certification, while also addressing consumer behavioral shifts that emphasize critical evaluation in product selection. Future research is suggested to involve larger samples, extend the geographical scope, and incorporate additional variables such as price, product quality, and promotional strategies.

THE EFFECT OF WORK DISCIPLINE, WORK MOTIVATION AND COLLABORATION ON EMPLOYEE PERFORMANCE IN PT DUNIA RAJAWALI MAKMUR BATAM

Josepin Harianja, Laurensius Dihe Sanga — Wed, 17 Dec 2025 00:00:00 +0700

This study aims to analyze the influence of work discipline, work motivation, and collaboration on employee performance at PT Dunia Rajawali Makmur Batam. Work discipline is understood as employee compliance with the rules and regulations applicable within the company, while work motivation is an internal and external drive that encourages individuals to work optimally. Meanwhile, collaboration reflects harmonious relationships, cooperation, and a sense of belonging among employees that can support the creation of a conducive employee collaboration. Employee performance in this study is defined as work results achieved in accordance with the standards set by the company. The results of the study indicate that these three factors have a positive influence on improving employee performance. Thus, companies need to pay attention to aspects of discipline, increase motivation, and foster a culture of collaboration to achieve optimal productivity and performance.

MILLENNIALS' CAREER COMMITMENT IN DIGITAL ENTREPRENEURSHIP: A STUDY OF MSMES IN INDRAGIRI HILIR REGENCY

Wed, 17 Dec 2025 00:00:00 +0700

This study examines the influence of Millennial Career Commitment on Digital Entrepreneurship in MSMEs in Indragiri Hilir Regency. Using a quantitative method with the SEM-PLS approach, data were collected from 80 millennial MSMEs through questionnaires and analyzed with SmartPLS. The results show that Millennial Career Commitment has a positive and significant effect on Digital Entrepreneurship (path coefficient=0,901; t-statistic=39,376; p-value=0.000). The findings indicate that high career commitment among millennials is correlated with increased adoption of digital entrepreneurship. The implications of this research emphasize the importance of government support in the form of digital training and access to capital, as well as the urgency for MSMEs to adapt to digital technology. Future research could explore mediating variables such as technological support or government regulations.

MARKET ORIENTATION IMPROVES B2B MARKETING PERFORMANCE: SERVICE DOMINANT LOGIC

Wed, 17 Dec 2025 00:00:00 +0700

The marketing performance of export furniture companies must be improved, as there is still considerable opportunity for growth. The purpose of this study is to develop Service Dominant Logic (SDL) to provide solutions to the research gap between market orientation and marketing performance. The population consisted of 307 export furniture companies. The respondents were managers and owners of furniture industries. The sample was determined using the Slovin formula, resulting in a sample of 171 furniture industries. The sampling technique was carried out using probability sampling with simple random sampling, and the samples were taken by lottery. Based on hypothesis testing, market orientation, customer involvement, and marketing capabilities have a significant effect on marketing performance. This study theoretically impacts the development of the Service Dominant Logic on B2B marketing theory, which states that market marketing orientation, customer involvement, and marketing capabilities influence marketing performance. Market orientation mediated by customer involvement and marketing capabilities significantly improves marketing performance. The limitation of this study is that the sample is only in Jepara Regency. For further research, the sample should be expanded to other areas.

SOCIAL MEDIA TO DESTINATION: THE ROLE OF CONTENT AND COMMUNICATION QUALITY IN DRIVING TOURIST VISIT INTENTION AND DECISION

Zulfa Indriyani, Lanang Rizkinda Wahyuarta, Sisno Riyoko, M. Rifky Roosdhan — Wed, 17 Dec 2025 00:00:00 +0700

The background of this research is the potential of social media as a powerful marketing tool in the tourism industry. This study tests a model that analyzes the direct influence of content quality and communication quality on social media on tourists' visit decisions, as well as their indirect influence mediated by visit intentions. The method used is a quantitative explanatory method with a variance-based Structural Equation Modeling (SEM) analysis technique through Partial Least Squares (PLS) with the help of SmartPLS 4.0 software. A total of 120 questionnaires were analyzed and showed that the measurement model (outer model) has met the validity and reliability criteria, and the structural model (inner model) has good predictive power (Q² = 0.565). The results of hypothesis testing indicate that all direct and indirect effects are significant. Communication quality was found to be the strongest predictor of visit intentions. Overall, exogenous variables were able to explain 85.9% of the variation in Visit Decisions. In conclusion, visit intentions play an important role as a partial mediation mechanism. The practical implication of this research is that destination managers should focus not only on the visual quality of content but also on the interaction and responsiveness of communication to build intention and ultimately drive the decision to visit.

THE ROLE OF FEAR OF MISSING OUT IN LINKING SOCIAL MEDIA MARKETING ACTIVITIES TO GEN Z PURCHASE DECISIONS OF ERIGO PRODUCT

Sahmu Thariq Hikam, Ilham Maulana, Sisno Riyoko, Anna Widiastuti — Sun, 30 Nov 2025 00:00:00 +0700

The rapid growth of social media has transformed consumer behavior, with Social Media Marketing Activities (SMMA) emerging as a critical strategy for influencing purchasing decisions. This study investigates the impact of SMMA on consumer purchase decisions, emphasizing the mediating role of Fear of Missing Out (FoMO). SMMA dimensions such as entertainment, interaction, trendiness, customization, and word-of-mouth are examined to understand how they stimulate consumers’ psychological responses. FoMO, a pervasive phenomenon in digital culture, is proposed as a mediating factor that heightens consumers’ urgency and desire to engage in purchase behavior. Using a quantitative approach with survey-based data collection, the findings indicate that SMMA significantly enhances purchase decisions both directly and indirectly through FoMO. The results highlight that FoMO serves as a psychological bridge, amplifying the persuasive power of SMMA and accelerating consumers’ decision-making processes. This study contributes to the literature on digital marketing and consumer psychology by demonstrating the pivotal role of FoMO in mediating the SMMA–purchase decision relationship. Managerially, the study offers insights for marketers to design strategies that ethically leverage SMMA while being mindful of consumers’ psychological well-being.

ORGANIZATIONAL CULTURE AND JOB CHARACTERISTICS ON ORGANIZATIONAL CITIZENSHIP BEHAVIOR THROUGH WORK ENGAGEMENT

Yuni Mulya Ningrum, Djawoto Djawoto — Sun, 30 Nov 2025 00:00:00 +0700

This study aims to analyze the influence of organizational culture and job characteristics on organizational citizenship behavior through work engagement among employees at Perumda Delta Tirta Sidoarjo. This research is quantitative with a causal research design. The research sample was employees of Perumda Delta Tirta Sidoarjo, selected using a purposive sampling technique. The type of data used is primary data obtained from questionnaires. The measurement scale used is the Likert Scale with a score of 1 to 5. The data analysis technique in this study is structural equation modeling using Smart PLS 4. The results of the direct effect hypothesis show that organizational culture has a significant positive effect on work engagement and organizational citizenship behavior. Job characteristics have a significant positive effect on work engagement and organizational citizenship behavior. Work engagement has a significant positive effect on organizational citizenship behavior. The results of the indirect effect hypothesis test show that organizational culture has a significant positive effect on organizational citizenship behavior through work engagement. Job characteristics have a significant positive effect on organizational citizenship behavior through work engagement.

REVITALIZING SPACES URBAN THROUGH STRATEGIC PLANNING: A CASE STUDY OF CITRA NIAGA’S CONTRIBUTION TO LOCAL ECONOMIC GROWTH

Muhammad Noor, Annisa Wahyuni Arsyad, Syafira Rahmalia Indah — Sun, 30 Nov 2025 00:00:00 +0700

The study examines the role of strategic planning in revitalizing urban spaces and its impact on local economic growth. The revitalization of Citra Niaga District in Samarinda, East Kalimantan, is taken as a case study where the area is currently transforming from a once-stagnant business centre into a vibrant creative hub through strategic planning initiatives. A qualitative case study approach is employed to provide a comprehensive overview of the phenomenon. Data were gathered through intensive observation, interviews, and documentation. Research informants were selected using a purposive sampling to obtain rich historical insights and experiences regarding the overall condition of the area. The findings indicate that the implementation of a comprehensive strategic plan-which include product innovation, human resources capacity building, and digital promotion-is the key strategy for restoring the area’s economic vitality. The success of this urban revitalization is a result of a planned and strategic approach that integrated community – based initiatives with targated policy support and it’s pivotal for building a strong city branding and creating a sustainable city.

BOARD GENDER COMPOSITION, LEVERAGE, AND FIRM VALUE: DIVIDEND POLICY MEDIATION WITH AKHLAK VALUES MODERATION IN STATE-OWNED ENTERPRISES ON INDONESIA STOCK EXCHANGE (IDX)

Sunarji Sunarji, Lilis Ardini — Sun, 30 Nov 2025 00:00:00 +0700

Corporate governance dynamics in State-Owned Enterprises (SOEs) require a unique approach that balances commercial and social objectives. Board gender diversity and capital structure (leverage) are critical factors influencing firm value. However, the mechanisms of their influence, particularly through dividend policy and as moderated by specific corporate values remain underexplored. This is especially relevant in the context of Indonesian SOEs, which are guided by the AKHLAK values (Trustworthy, Competent, Harmonious, Loyal, Adaptive, and Collaborative). This study aims to analyze the direct effects of board gender composition and leverage on firm value, as well as the indirect effects mediated by dividend policy. Furthermore, it investigates the role of AKHLAK values implementation as a moderating variable in the relationship between gender composition, leverage, dividend policy, and firm value. The research population includes all SOEs listed on the Indonesia Stock Exchange (IDX) from 2015 to 2024. Data were collected from annual reports and sustainability reports. Hypothesis testing was conducted using Structural Equation Modeling (SEM) with a Partial Least Squares (PLS) approach, a method reliable for analyzing complex models with mediation and moderation effects. The results show that board gender composition has a significant direct effect on firm value, whereas leverage has an insignificant direct effect. Dividend policy proved to act as a partial mediator in this relationship. Implementation of AKHLAK values significantly strengthens (moderates) the relationship by mitigating the potential negative impact of high leverage on firm value. However, the AKHLAK values did not strengthen (moderate) the effect of board gender diversity on firm value. This indicates that a strong ethical and cultural foundation enhances the benefits of sound governance and prudent financial management. This study provides crucial insights for SOE policymakers and management. It emphasizes that beyond structural policies, such as appointing female directors and managing debt, actively cultivating AKHLAK corporate values is essential for enhancing firm value. For investors, these findings highlight the importance of assessing a company's value system as a key indicator of its long-term sustainability and value creation potential.

EFFECTIVENESS OF HOME AIR SANITATION INTERVENTIONS IN CONTROLLING PULMONARY TUBERCULOSIS IN THE WORKING AREA OF THE TALANG PANGERAN COMMUNITY HEALTH CENTER OGAN ILIR REGENCY

Muhammad Amin — Sun, 30 Nov 2025 00:00:00 +0700

All Tuberculosis (TB) remains a critical public health challenge, with household environmental conditions, particularly poor air sanitation, significantly contributing to transmission. Previous epidemiological findings in the Talang Pangeran Community Health Center area identified temperature (OR=5.073) and humidity (OR=3.450) as dominant and significant risk factors for TB incidence. This study aimed to analyze the effectiveness of a program management intervention focused on home air sanitation improvements in controlling pulmonary TB, specifically by mitigating these identified temperature and humidity risk factors. This quasi-experimental implementation study focused on executing a healthy home improvement program. The management interventions included intensive health education on ventilation importance, facilitation for installing additional air vents/ventilation, and promotion of greening (planting) around the homes of TB cases and at-risk households. Effectiveness was quantitatively measured by comparing indoor temperature, relative humidity (RH), and lighting parameters before and after a 6-month intervention period, alongside monitoring new pulmonary TB case trends. Results showed significant improvements in physical home conditions: the average temperature decreased from an unsatisfactory baseline of 30.5°C to 28.4°C (2.1°C reduction), achieving satisfactory conditions for 80% of houses. Concurrently, average RH decreased by 15% from an unsatisfactory baseline of 78% to 63%, meeting the optimal range (40%-70%) for 92% of houses. Statistically, the intervention successfully reduced the proportion of homes with unhealthy temperature and humidity (p-value < 0.05). These findings demonstrate that targeted air sanitation interventions are an effective strategy for creating supportive micro-environments, thereby strengthening pulmonary TB control programs at the community level.

THE EFFECT OF INTEREST BANK AND PRODUCT QUALITY ON LOAN CUSTOMER LOYALTY, WHICH WAS MEDIATED BY CUSTOMER SATISFACTION AT BPR JATIM (PERSERODA), A BRANCH OF GRESIK

Setyani Dwi Ratnawati, Djawoto Djawoto — Sun, 30 Nov 2025 00:00:00 +0700

This study determines and analyzes the effect of interest and product quality on customer loyalty, which was mediated by customer satisfaction at BPR Jatim (Perseroda), a branch of Gresik. The study applies quantitatively. Furthermore, the population consists of customers who take credit at BPR Jatim (Perseroda), a branch of Gresik. The data collection technique used was purposive sampling with 237 respondents as samples. Moreover, the instrument in the data collection technique was a questionnaire. The questionnaires had been tested for their validity and reliability. The data analysis technique used was Partial Least Squares (PLS). As a result, it shows that as follows: (1) interest has a positive but insignificant effect on customer satisfaction, (2) product quality has a positive and significant effect on customer satisfaction, (3) interest has a positive and significant effect on customer loyalty, (4) product quality has an insignificant effect on customer loyalty, (5) customer satisfaction has an insignificant effect on customer loyalty, (6) customer satisfaction cannot mediate significantly the interest on customer loyalty, and (7) customer satisfaction cannot mediate significantly the product quality on customer loyalty.

THE EFFECT OF SOCIAL MEDIA MARKETING ON PURCHASE INTENTION MEDIATED BY CREDIBILITY

Nurul Hidayat, Muhammad Khoirul Anam — Sun, 30 Nov 2025 00:00:00 +0700

The purpose of this study is to contribute to the literature and conceptual model regarding the effect of social media marketing on purchase intention with credibility as a mediating variable. The research sample consisted of active social media users who were followers or members of Marga Langit and interacted through Marga Langit's social media. The number of samples studied was 130. This study developed four hypotheses and showed that social media marketing has a significant effect on purchase intention. Social media marketing has a significant effect on credibility. Meanwhile, credibility does not affect purchase intention. Credibility also fails to mediate the effect of social media marketing on purchase intention. The results of this study indicate that purchase intention is a decision made by customers when obtaining information through social media, while credibility is only an additional tool when customers have already decided on their purchase intention. Therefore, social media users for promotional purposes need to pay attention to these variables.

DRIVING EXPORT PERFORMANCE THROUGH STRATEGIC MARKET SENSING

Sun, 30 Nov 2025 00:00:00 +0700

With an emphasis on the mediating function of export market investigation, This study looks at the connection between export performance and market sensing skills. Using information from 60 Indonesian furniture manufacturers, the study employs partial least squares structural equation modeling (PLS-SEM) to investigate the suggested relationships. The findings show that, through greater export market exploration, market sensing competence favorably improves both directly and indirectly exported performance. Specifically, market sensing competence has a strong favorable effect on export market exploration (β = 0.651, p < 0.001) and export performance (β = 0.504, p < 0.001). Additionally, export performance is positively impacted by export market exploration (β = 0.357, p < 0.01), and it partially mediates the association between export performance and market sensing ability (indirect effect: β = 0.232, p < 0.01). These results contribute to our comprehension of flexible capacities in global commerce by elucidating the mechanisms through which firms leverage market intelligence to improve their export competitiveness. The study highlights the importance of developing strong market sensing capabilities and actively exploring new export markets as key strategies for improving export performance in increasingly volatile global markets.

THE INFLUENCE OF FINANCIAL LITERACY ON FINANCIAL MANAGEMENT BEHAVIOR WITH FINANCIAL SELF-EFFICACY AS A MEDIATING VARIABLE AMONG GEN Z IN JEPARA REGENCY

Mohammad Hanif Nugroho, Muhammad Alfain Faza Zakiyya — Sun, 30 Nov 2025 00:00:00 +0700

The low level of financial management behavior among Generation Z (Gen Z) in Jepara Regency remains a problem that requires attention. The majority of Gen Z are not yet able to prepare a budget, rarely save, and lack both emergency funds and interest in investing. This condition indicates the importance of financial literacy and psychological factors, such as financial self-efficacy, in shaping better financial management behavior. This study aims to analyze the influence of financial literacy on financial management behavior with financial self-efficacy as a mediating variable among Gen Z in Jepara Regency. This research is quantitative in nature. The population consists of Gen Z in Jepara Regency, with a sample of 112 respondents determined using purposive sampling. Data were collected through questionnaires with indicators of financial literacy, financial self-efficacy, and financial management behavior. The data were analyzed using regression testing with a mediation approach. The analysis technique applied was Structural Equation Modeling (SEM) with the help of SmartPLS software version 3.29. The results of the study show that financial literacy has a positive and significant effect on financial self-efficacy and also positively influences the financial management behavior of Gen Z in Jepara Regency. Financial self-efficacy was also found to have a positive effect on financial management behavior. Furthermore, financial self-efficacy was proven to mediate the effect of financial literacy on financial management behavior. This emphasizes that good financial knowledge must be accompanied by self-confidence in order to be implemented in daily financial behavior.

CHALLENGES SUSTAINABILITY OF MSMEs IN THE DIGITAL ERA IN BONTANG

Muh. Takwin — Sun, 30 Nov 2025 00:00:00 +0700

Purpose: This study aims to analyze the influence of digital literacy, entrepreneurial orientation, access to digital finance, and competitive pressure on the business performance of MSMEs, and its implications for their sustainability in Bontang City. The research employed a quantitative approach with explanatory design. Population of this research were all MSMEs in Bontang City with sample of 120 respondents selected through purposive sampling. Data analysis used Structural Equation Modeling with Partial Least Squares (PLS-SEM) approach. The results reveal that digital literacy, entrepreneurial orientation, and competitive pressure have significant effects on business performance of MSMEs with path coefficients of 0.291 (p=0.002), 0.324 (p=0.000), and 0.228 (p=0.008) respectively. Access to digital finance does not show significant direct effect on business performance (p=0.229). Business performance significantly affects MSMEs sustainability with path coefficient of 0.401 (p=0.000). Business performance also proven to mediate the influence of digital literacy, entrepreneurial orientation, and competitive pressure on MSMEs sustainability. The findings emphasize the critical role of digital skills, proactive entrepreneurial strategies, and market dynamics in enhancing performance and supporting long-term business sustainability. MSMEs need to improve digital literacy and entrepreneurial orientation to face competitive pressure in digital era. This research provides a comprehensive model that links digital and entrepreneurial drivers to sustainability through business performance in the specific context of MSMEs in industrial cities in Indonesia.

ANALYSIS OF THE INFLUENCE OF SOCIAL MEDIA MARKETING ON MARKETING PERFORMANCE WITH CUSTOMER ENGAGEMENT AS MEDIATION AT BIMBEL RUANG GURU JEPARA

Austin Andika, Rokib Rokib, Mohamad Rifqy Roosdhani, Ali Ali, Sisno Riyoko — Sun, 30 Nov 2025 00:00:00 +0700

Social media marketing has emerged as a crucial strategy in the digital era, especially for service industries such as education. The tutoring industry in Indonesia, including Bimbel Ruang Guru Jepara, is experiencing rapid growth due to increasing academic demands and high internet penetration among students and parents. In this competitive landscape, social media platforms serve not only as communication tools but also as effective channels to promote services, build brand image, and engage consumers. Hence, it is important to validate how social media marketing strategies contribute to marketing performance in emerging markets like Indonesia. The present study, conducted with 120 respondents who are users of Bimbel Ruang Guru Jepara, aims to examine the influence of Social Media Marketing (SMM) on Marketing Performance (MP), with Customer Engagement (CE) as a mediating variable. Using Structural Equation Modeling with SmartPLS 4.0, the study found that SMM significantly influences both CE and MP. Furthermore, CE also has a significant positive effect on MP and successfully mediates the relationship between SMM and MP. Overall, the tested model explains 58% of the variation in marketing performance, indicating a moderate explanatory power. The findings of this study provide valuable insights for education service providers, emphasizing that building active engagement with consumers is as critical as promotional activities to achieve sustainable marketing performance in digital markets.

BUILDING ENVIRONMENTALLY FRIENDLY CONSUMER TRUST: “THE ROLE OF GREEN KNOWLEDGE AND GREEN MARKETING” (STUDY ON LE MINERAL CONSUMERS IN MALANG)

Siti Asiyah, M. Khoirul Anwarodin Brotosuharto — Sun, 30 Nov 2025 00:00:00 +0700

This study aims to examine the role of green marketing as a mediator in the relationship between green knowledge and green trust. This study analyzes the relationship between three main variables, namely green trust, green knowledge, and green marketing. To test the proposed hypothesis, an empirical survey method was used involving 119 respondents from East Java, Indonesia. Data analysis was conducted using a structural equation modeling (SEM-PLS) approach to evaluate the relationships between variables in the research model. The results showed that all direct relationships between variables were positive and significant. However, the mediating effect of green marketing in the relationship between green knowledge and green trust was not found to be significant. These findings indicate that green marketing has the potential to be an effective strategy in building consumer trust in environmentally friendly initiatives. This study also confirms that the application of green marketing can support companies in strengthening consumer green trust. The main focus of this study is to explore how green knowledge influences green trust by considering the role of green marketing, while highlighting the importance of transparent and effective green marketing strategies. This study provides relevant managerial contributions to the development of sustainable marketing practices.

THE POWER OF CUSTOMER SERVICE IN BUILDING REPURCHASE INTENTION

Sun, 30 Nov 2025 00:00:00 +0700

Using delivery time as a mediating variable, this study looks at how customer service affects repurchase intention in the parcel delivery sector, specifically at JNE Jepara. A structured questionnaire was used to gather quantitative data, and SmartPLS 4.0's Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for analysis. Although delivery time does not greatly affect repurchase intention directly, the data show that customer service has a major impact on both. This suggests that although on-time delivery enhances customer satisfaction, the quality of customer service plays a more dominant role in influencing repurchase decisions. These findings highlight the importance of customer service strategies for logistics companies to retain customers, ensuring both service responsiveness and delivery efficiency.

THE EMOTIONAL AND COGNITIVE EFFECTS OF FEAR OF MISSING OUT ON DECISION DELAY AMONG GENERATION Z CONSUMERS

Sun, 30 Nov 2025 00:00:00 +0700

This study examines the relationship between Fear of Missing Out (FOMO), decision difficulty, and decision postponement among Generation Z males and females. In the current digital era, Gen Z consumers spend much of their time online, where exposure to social media triggers FOMO, leading to emotional stress and uncertainty in making purchasing decisions. The research aims to analyze how FOMO influences decision postponement through decision difficulty and to identify gender-based differences in these relationships. Using a quantitative approach with purposive sampling, data were collected from 873 respondents across both genders and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results reveal that FOMO has a significant positive effect on decision difficulty but does not directly influence decision postponement. Instead, FOMO indirectly affects decision postponement through decision difficulty. Furthermore, gender differences emerged: males showed a stronger relationship between FOMO and decision difficulty, while females demonstrated a stronger relationship between decision difficulty and decision postponement. The study contributes to consumer behavior theory by highlighting the mediating role of cognitive factors in emotional influences like FOMO. Practically, it suggests that marketers should design simpler and gender-sensitive digital strategies to reduce decision pressure and enhance confident purchasing decisions among Gen Z consumers.

THE ROLE OF MILLENNIAL DIGITAL COMPETENCE IN THE TRANSFORMATION OF PUBLIC BUREAUCRACY IN INDRAGIRI HILIR REGIONAL GOVERNMENT

Syafrinadina Syafrinadina, Widyawati Widyawati, Ahmad Rifai, Riska Januarti — Sun, 30 Nov 2025 00:00:00 +0700

Digital transformation in public bureaucracy has become a crucial aspect in improving government services, especially at the regional level. This study examines the role of millennial generation's digital competencies in public bureaucratic transformation in Indragiri Hilir Regional Government. Using qualitative research methods with case study approach, data were collected through in-depth interviews with millennial civil servants, direct observation, and document analysis. The results show that millennial generation has significant digital competencies including technical skills, information literacy, and digital communication abilities that support bureaucratic transformation. However, challenges such as organizational culture resistance, limited infrastructure, and generational gaps still hinder optimal transformation. This study recommends the need for comprehensive digital literacy programs, infrastructure improvement, and policy support to maximize the role of millennial generation in public bureaucratic transformation.

A SUCCESS STORY OF RESTAURANT ENTREPRENEURS : AN EVIDENCE FROM PHUKET, THAILAND

Sun, 30 Nov 2025 00:00:00 +0700

This study explores the entrepreneurial experiences of local-owned and foreign-owned restaurant entrepreneurs in Phuket, Thailand, with the aim of understanding the underlying drivers of success in a highly competitive hospitality destination. Using in-depth interviews with three key informants—two expatriates and one Thai entrepreneur who migrated to Phuket—the research identified three major themes shaping entrepreneurial outcomes: inspiration of business operation, challenges and challenge management, and social responsibility. The findings reveal that entrepreneurs exhibit strong opportunity-recognition capabilities and effectual decision-making, turning limitations such as migration status and location into competitive advantages. Marketing competence, especially digital strategies and differentiation of value propositions, emerges as central to sustaining competitiveness in a crowded market. Furthermore, the integration of social responsibility into business models from the nascent stage reflects the role of strategic CSR and stakeholder engagement in building long-term legitimacy and resilience. This study contributes to the literature on entrepreneurship in tourism-dependent regions by highlighting the interplay between opportunity recognition, dynamic capabilities, and embedded social responsibility, offering insights for both scholars and practitioners in hospitality entrepreneurship.