Amkop Management Accounting Review (AMAR)
Amkop Management Accounting Review (AMAR) with Online ISSN: 2828-2248 is a peer-reviewed academic journal published by Yayasan Vifada Cendikia Indonesia in collaboration with Sekolah Tinggi Ilmu Ekonomi (STIE) AMKOP Makassar. The journal is dedicated to providing an international platform for scholars, researchers, and practitioners to disseminate high-quality research in the fields of management accounting and related interdisciplinary areas. Amkop Management Accounting Review (AMAR) aims to advance the development of management accounting knowledge from a comprehensive and integrative perspective. The journal covers a wide range of issues, including the interface between internal and external reporting, taxation, financial and managerial decision-making, and broader topics within accounting, management, and organizational studies. By encouraging interdisciplinary dialogue, AMAR seeks to address contemporary challenges faced by organizations in both the private and public sectors. The journal publishes original research articles, including conceptual, empirical, and methodological studies, that demonstrate strong theoretical contribution, methodological rigor, and practical relevance. Amkop Management Accounting Review (AMAR) welcomes research employing quantitative, qualitative, and mixed-method approaches, as well as innovative analytical techniques that enhance the understanding and application of management accounting practices. Amkop Management Accounting Review (AMAR) places particular emphasis on studies that offer generalizable insights, move beyond narrow or single-context analyses, and provide meaningful implications for academics, practitioners, policymakers, and other stakeholders. All submitted manuscripts undergo a rigorous peer-review process to ensure academic quality, originality, and relevance. Through the dissemination of robust and impactful research, Amkop Management Accounting Review (AMAR) aspires to contribute to the global advancement of knowledge, promote best practices, and strengthen the role of management accounting in supporting sustainable organizational performance and decision-making.
Sekolah Tinggi Ilmu Ekonomi Amkop Makassar
The Influence of the External Environment on Organizational Performance: A Literature Review from the Perspective of Strategic Management
This study aims to analyze the influence of the external environment on organizational performance from the perspective of strategic management through a literature review approach. The external environment refers to factors beyond an organization’s control that nevertheless have a significant impact on the achievement of organizational goals. This study employs a descriptive qualitative method using content analysis of various relevant scholarly literature sources. The findings indicate that external environmental factors, such as economic conditions, political dynamics, social changes, technological development, and the level of industry competition, influence organizational performance both directly and indirectly. Furthermore, strategic management serves as an adaptive mechanism that enables organizations to identify opportunities and threats and formulate appropriate strategies in response to external environmental dynamics. These findings affirm that an organization’s ability to understand and respond to changes in the external environment is a key factor in improving performance and sustaining competitive advantage.
Copyright (c) 2026 M. Ayyanhar Arifin Djafar, M. Rivai Faruk, Rabiah Al Adawiyyah, Alhusain Bin Syeh Abubakar https://creativecommons.org/licenses/by/4.0
The Influence of Social Media Engagement and Paylater Service on TikTok Shop Customer Loyalty in Bali
Alongside the growing use of Buy Now Pay Later (Paylater) payment systems, social commerce platforms like TikTok Shop have expanded due to Indonesia's fast development of digital technology. The purpose of this study is to investigate the partial and simultaneous effects of Paylater services and social media involvement on customer loyalty among Bali TikTok Shop customers. A quantitative approach with a survey method was employed, using purposive sampling to collect data from 110 respondents who were active TikTok users, had made purchases through TikTok Shop, resided in Bali, and had used Paylater services. Data were analyzed using multiple linear regression with SPSS 27. The results show that social media engagement has a positive and significant effect on customer loyalty (t = 9.547, p < 0.001), and Paylater services also have a positive and significant effect on customer loyalty (t = 4.981, p < 0.001). Simultaneously, both variables significantly influence customer loyalty (F = 64.390, p < 0.001), with a coefficient of determination (R²) of 0.546, indicating that 54.6% of the variation in customer loyalty is explained by social media engagement and Paylater services, while the remaining 45.4% is explained by other factors outside the model. These findings confirm that stronger social media interaction and more convenient, flexible Paylater payment features jointly contribute to higher customer loyalty toward TikTok Shop in Bali. Keywords: Social media engagement, Paylater, customer loyalty, TikTok Shop, Bali
Copyright (c) 2026 I Gusti Made Mahendradatta, Dwi Sih Winarti, Putu Astri Lestari https://creativecommons.org/licenses/by/4.0
Meta Ads as a Mediating Variable in the Relationship Between Consumer Behavior and Engagement to Enhance Marketing Performance at Hotel Cross Paasha Bali Seminyak
This study examines the role of Meta Ads as a mediating variable in the relationship between consumer behavior and engagement in the context of digital marketing at Hotel Cross Paasha Bali Seminyak. The research applies a quantitative approach using a causal associative design, supported by qualitative insights to strengthen the analysis. Data were collected from 120 respondents who are active social media users and have interacted with the hotel’s digital content. The analysis was conducted using Partial Least Squares (PLS). The findings reveal that consumer behavior has a positive and significant effect on both Meta Ads effectiveness and consumer engagement. Furthermore, Meta Ads demonstrate a strong positive influence on engagement and serve as a significant mediating variable between consumer behavior and engagement. These results indicate that personalized, relevant, and interactive digital advertising enhances consumer involvement and strengthens brand relationships. The study contributes to the literature by providing empirical evidence on the mediating role of Meta Ads in the hospitality industry, emphasizing the importance of data-driven digital strategies to improve marketing performance and customer engagement. Keywords: consumer behavior, Meta Ads, engagement, digital marketing, hospitality industry.
Copyright (c) 2026 I Putu Krisna Giridhara Suputra https://creativecommons.org/licenses/by/4.0
Tourist Loyalty In Bali Green Villages: A Planned Behavior Perspective
This study investigates the psychological determinants of tourist loyalty in Green Tourism Villages across Bali Province through the lens of the Theory of Planned Behavior (TPB). Despite the proliferation of community-based green tourism initiatives, repeat visitation rates remain suboptimal, threatening the long-term sustainability of these enterprises. Using a quantitative survey of 384 domestic and international tourists who visited Green Tourism Villages in Bali, data were analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM). Results reveal that attitude toward environmentally friendly behavior exerts the strongest influence on behavioral intention (β = 0.421, p < 0.001), followed by subjective norms (β = 0.312, p < 0.001) and perceived behavioral control (β = 0.287, p < 0.001). All three determinants also demonstrate significant direct effects on tourist loyalty. Importantly, behavioral intention partially mediates the relationships between all three TPB determinants and tourist loyalty. The findings advance theoretical understanding of loyalty formation in sustainable tourism contexts by extending TPB to a multidimensional loyalty construct within a collectivist cultural setting. This study offers practical guidance for destination managers to design psychologically informed strategies that cultivate favorable attitudes, leverage social influence, and enhance perceived control to foster enduring tourist loyalty.
Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
Turnover Intention: The Moderating Role of Affective Commitment on Leadership and Engagement at PT Natura Pesona Mandiri Bali
This research examines the effects of transformational leadership and employee engagement on turnover intention, moderated by affective commitment. It adopts an explanatory method to investigate causal links between variables and validate the formulated hypotheses. The population comprises all 70 employees at PT Natura Pesona Mandiri, sampled entirely through a census (total sampling) technique. Data collection occurred from September 2024 to February 2025 via structured questionnaires distributed on Google Forms, employing an ordinal scale. Analysis was conducted using Partial Least Squares Structural Equation Modeling (SEM-PLS) in SmartPLS software, including outer model checks for validity and reliability, and inner model tests for hypotheses via 5,000-resample bootstrapping. Findings reveal that transformational leadership lacks a significant direct impact on turnover intention, but employee engagement significantly reduces it negatively. These outcomes highlight affective commitment's vital role in bolstering leadership and engagement efficacy to lower turnover intention, alongside confirming transformational leadership's indirect contribution to employee retention.
I Gede Putu Brahmantta Bismahogra Budisw
Copyright (c) 2026 I Gede Putu Brahmantta Bismahogra Budisw, Ni Made Suci https://creativecommons.org/licenses/by/4.0
The Influence of Service Quality and College Image on Student Satisfaction and Its Implications for Student Loyalty
This study aims to analyze the influence of Service Quality and College Image on Student Satisfaction and its implications on Loyalty at the Bangkinang Riau College of Economics. The background of this study is based on the decline in the number of students every year and poor service quality which is suspected to reduce student loyalty. The method used is quantitative with a descriptive and verification approach. The number of respondents was 177 people who were determined by the Slovin technique. The data analysis technique used path analysis to test the direct and indirect relationships between variables. The results showed that Service Quality and College Image had a significant effect on Performance, with coefficients of 0.496 and 0.416, respectively. Student Satisfaction also had a significant effect on Loyalty with a coefficient of 0.784. In addition, the indirect effect of Service Quality on Loyalty through Student Satisfaction was 0.708, while the direct effect was only 0.502. The total contribution of the model to the Loyalty variable was 90.4% (R² = 0.904). The conclusion of this study is that service quality and the image of the college play a significant role in increasing student satisfaction and loyalty. Therefore, it is necessary to improve the image of the Bangkinang College of Economics.
The Influence of Lifestyle, Income, Financial Technology Adoption, and Financial Literacy on Personal Financial Management among Young Workers in Jakarta
This study aims to analyze the influence of lifestyle, income, financial technology (fintech) usage, and financial literacy on the financial management of young workers in Jakarta. A quantitative approach was employed involving 455 respondents selected through purposive sampling technique. Data were collected using a Likert-scale questionnaire that had undergone validity and reliability testing, subsequently analyzed through multiple linear regression using SPSS version 25. Prior to hypothesis testing, a series of classical assumption tests were conducted, including normality, heteroscedasticity, and multicollinearity tests, all of which were satisfactorily fulfilled. The results indicate that simultaneously all four variables significantly influence financial management, with an F-value of 166.106 and an R-Square of 59.6%. Partially, lifestyle exerts a significant negative effect, whereas income, fintech usage, and financial literacy each demonstrate a significant positive influence on the financial management of young workers. Financial literacy emerges as the strongest predictor with the highest t-value of 8.270, followed by fintech usage with the largest regression coefficient of 0.729. These findings imply the necessity of a comprehensive, targeted, and sustainable financial empowerment strategy for the urban productive generation in Indonesia.
Analysis of the Relationship between Work Motivation, Transformational Leadership, Organizational Culture, Job Satisfaction on Employee Performance in the Millennial Generation Workforce
This study aims to analyze the influence of work motivation, transformational leadership, organizational culture, and job satisfaction on employee performance among the millennial generation workforce. A quantitative descriptive-causal approach was employed, utilizing multiple regression analysis with the assistance of Statistical Package for the Social Sciences (SPSS). Data were collected through a Likert scale 1–5 questionnaire from 150 respondents for model testing and 305 respondents for instrument validity and reliability testing. The results indicate that work motivation has a significant and positive effect on employee performance. Transformational leadership does not have a significant direct effect on performance. Organizational culture has a significant but negative effect on performance. Job satisfaction is the most dominant variable, exerting a highly significant and positive influence on the performance of millennial generation employees. Simultaneously, all four variables significantly affect employee performance, with an Adjusted R Square value of 0.726, indicating that 72.6% of the variation in employee performance can be explained by the constructed model. These findings imply that organizations should prioritize strengthening job satisfaction and work motivation as primary strategies to sustainably enhance the performance of the millennial generation workforce.
The Influence of Tax Literacy, Tax Sanctions, and Tax Culture on the Tax Compliance of Regional Government Apparatus: The Moderating Role of Tax Digitalization in Bolaang Mongondow Regency
Tax compliance among regional government apparatus is a crucial aspect in supporting accountable and administratively orderly regional financial management. However, in practice, compliance issues are still observed, influenced by variations in tax literacy levels among officials, the implementation of tax sanctions, organizational culture, and the utilization of tax digitalization systems. This condition indicates a gap between officials’ understanding and the optimal use of technology in supporting tax compliance. This study aims to analyze the influence of tax literacy, tax sanctions, and tax culture on the tax compliance of regional government apparatus, as well as to examine the moderating role of tax digitalization in the relationship between tax literacy, tax sanctions, and tax culture and tax compliance in Bolaang Mongondow Regency. This study employs a quantitative approach using a survey method by distributing questionnaires to financial and tax management officials within regional government agencies. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results indicate that tax literacy, tax sanctions, tax culture, and tax digitalization significantly influence tax compliance among regional government apparatus. However, tax digitalization does not moderate the relationship between tax literacy, tax sanctions, and tax culture and tax compliance. Compliance among officials is more strongly influenced by awareness of legal consequences, organizational values, and administrative mechanisms rather than by the utilization of technology. Furthermore, the uneven implementation of digital systems, limited infrastructure, differences in officials’ capabilities in operating applications, and the predominantly administrative function of technology contribute to the inability of digitalization to strengthen the relationship between behavioral factors and tax compliance. This study emphasizes the importance of enhancing officials’ competencies, organizational support, and infrastructure to ensure that digital transformation can effectively improve tax compliance.
Copyright (c) 2026 Ani Putri Ani, Jullie Jeannete Sondakh, Stenly Kho Walandouw https://creativecommons.org/licenses/by/4.0
Effect Of Rupiah Exchange Rate Fluctuations And Inflation On Stock Index Volatility In Indonesia: A Comparative Study Of Sharia Vs. Conventional
This study aims to analyze the impact of exchange rate fluctuation (JISDOR) and inflation on the volatility of stock indices in Indonesia using the Panel Autoregressive Distributed Lag (Panel ARDL) approach with the Pooled Mean Group (PMG) estimation method. The research focuses on the Composite Stock Price Index (IHSG) and the Indonesia Sharia Stock Index (ISSI) from January 2020 to March 2025 using monthly data . The results show that JISDOR fluctuations have a significant positive effect on index volatility in both the short and long run. Inflation has a positive effect in the short run but reveals a negative long-run relationship. IHSG is more sensitive to exchange rate movements, while ISSI exhibits a stronger response to inflation. The significant error correction term confirms a robust adjustment mechanism toward long-run equilibrium. These findings underline the importance of macroeconomic stability for a resilient capital market and emphasize the role of sharia indices as a relatively stable investment alternative, albeit still responsive to macroeconomic shifts. This study provides practical implications for investors and policymakers in formulating strategies to strengthen the stock market amid global economic uncertainties.
Copyright (c) 2026 Muh Imdaadun Niam, Candra Febrilyantri https://creativecommons.org/licenses/by/4.0
Analysis of the Influence of Hybrid and Remote Work Systems on Employee Performance and Productivity in Start-Ups: Work-Life Balance as a Mediating Variable
The post-pandemic paradigm shift in work arrangements has driven the massive adoption of hybrid and remote work systems in start-up companies; however, their impact on employee performance and productivity has not been comprehensively examined considering the mediating role of work-life balance. This study aims to analyze the influence of hybrid and remote work systems on work-life balance, performance, and productivity of start-up employees, as well as to examine the role of work-life balance as a mediating variable. A quantitative survey method was employed with 300 start-up employee respondents in Indonesia, analyzed using multiple linear regression and the Sobel Test. The results indicate that both hybrid and remote work systems have a significant positive effect on work-life balance, employee performance, and productivity. The hybrid system demonstrates a more dominant influence on work-life balance and productivity, while the remote system is more prominent in affecting individual performance. Work-life balance is proven to significantly mediate all relational pathways, with the strongest mediation effect found on the hybrid system's pathway to productivity (T = 4.308; p = 0.000). These findings imply that optimizing work-life balance is a key strategy in maximizing the impact of flexible work systems on start-up employee performance.
The Effect Of Workload And Job Stress On Job Satisfaction Through Burnout As A Mediation Variable In The Labor Department In Banten Province
Employees in government institutions play a crucial role in providing quality public services. However, heavy workloads, job-related pressures, and uncomfortable working conditions can lead to stress, burnout, and reduced job satisfaction. This study aims to examine the effect of workload and work-related stress on job satisfaction, both directly and indirectly through burnout as a mediating variable. This research employs a quantitative survey method. Data were collected from 100 employees at the Manpower Offices in Serang City, Serang Regency, and Cilegon City using a questionnaire. The analysis was conducted using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS software version 4.1.1.4. The results indicate that workload and work-related stress have a positive and significant effect on burnout. Burnout, in turn, has a negative and significant effect on job satisfaction and serves as a mediating variable between workload, work-related stress, and job satisfaction. The study concludes by emphasizing the importance of managing workload in a balanced manner, creating a comfortable work environment, and implementing burnout prevention programs to enhance employee job satisfaction.
Copyright (c) 2026 Selly Lintari, Uli Wildan Nuryanto, Khaeruman Khaeruman https://creativecommons.org/licenses/by/4.0
The Influence of Employee Engagement and Digital Skills on the Performance of Generation Z Employees in MSMEs in West Lombok Regency
Digital transformation in the MSME sector requires employees to have good work engagement and digital skills to be able to increase work productivity. This study aims to analyze the effect of employee engagement and digital skills on the performance of Generation Z employees in MSMEs in West Lombok Regency. The study used a quantitative approach with a causal associative method. The study population was 34,081 MSMEs in West Lombok Regency, with a sample of 100 respondents selected using a purposive sampling technique. Data were collected through a Likert scale questionnaire, observation, interviews, and documentation. Data analysis was carried out using SPSS through validity tests, reliability tests, classical assumption tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results showed that digital skills had a positive and significant effect on employee performance, while employee engagement had no significant effect partially. In addition, employee engagement and digital skills simultaneously had a significant effect on employee performance with an Adjusted R Square value of 72.9%. The conclusion of the study shows that digital skills are a dominant factor in improving the performance of Generation Z employees in MSMEs in the digital era.
Copyright (c) 2026 Regina Rendisti Pratiwi Pratiwi, Agusdin Agusdin https://creativecommons.org/licenses/by/4.0
The Effect of Independence, Professionalism, and Objectivity on Internal Audit Quality
International-scale garment manufacturing companies face increasing pressure to maintain product quality, operational compliance, business process efficiency, and consistency in internal audit standards. The declining achievement of internal audit results in the company may indicate that internal audit quality needs to be strengthened through auditor-related factors. This study aims to analyze the influence of independence, professionalism, and objectivity on internal audit quality at GG International Manufacturing Co., Ltd. This research employs a quantitative approach with an explanatory research design. The population of this study consists of internal auditors and parties involved in the internal audit process at GG International Manufacturing Co., Ltd. The sampling technique used is purposive sampling, with a total sample of 45 respondents. Primary data were collected through questionnaires, while secondary data were obtained from company documents and supporting literature. The data were analyzed using Partial Least Square–Structural Equation Modeling with the assistance of SmartPLS. The results indicate that independence, professionalism, and objectivity play positive roles in improving internal audit quality. Objectivity emerges as the most prominent factor, as auditors who are able to maintain impartiality, fairness, and evidence-based judgment can produce audits that are more accurate, reliable, and beneficial for the company. This study implies the importance of strengthening auditor independence, enhancing professionalism, and maintaining objectivity in the implementation of internal audits so that the audit function can support operational control, compliance, and company competitiveness.
Copyright (c) 2026 Rifa Budi Prasanti Rifa, Sri Rahayu, Nunuk Supraptini https://creativecommons.org/licenses/by/4.0
The Effect of Work Discipline and Work Environment on Operational Performance through Work Motivation as a Mediating Variable in The Japanese Automotive Manufacturing Industry in Serang Regency
Employees in manufacturing companies play an important role in maintaining operational performance and achieving production targets. However, low work discipline, inadequate work environments, and weak employee motivation may reduce company performance. This study aims to examine the effect of work discipline and work environment on operational performance, both directly and indirectly through work motivation as a mediating variable. This research employed a quantitative survey method. Data were collected from 88 employees working at Japanese automotive manufacturing companies located in the Modern Industrial Area of Cikande, Serang Regency, including PT Yasunaga Indonesia, PT Nippon Seiki Indonesia, and PT Mitsuba Indonesia, using questionnaires. The analysis was conducted using Partial Least Squares – Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that work discipline has a positive and significant effect on operational performance. Work discipline and work environment also have a positive and significant effect on work motivation. However, work environment does not have a significant effect on operational performance, and work motivation does not significantly influence operational performance. Furthermore, work motivation was not proven to mediate the relationship between work discipline and work environment on operational performance. The study concludes that strengthening work discipline remains the most important factor in improving operational performance, while motivation programs and work environment improvements should be continuously evaluated to create stronger impacts on employee productivity.
Copyright (c) 2026 Eka Suprayogi, Ahmad Mukhlis, Udin Suadma https://creativecommons.org/licenses/by/4.0
The Effect of Managerial Ownership and Executive Characteristics on Tax Planning with Corporate Governance as a Moderating Variable
This research examines whether managerial ownership and executive behavior influence corporate tax planning practices, with corporate governance as a moderating factor over the 2020-2024. The study is motivated by variations in Effective Tax Rates among companies, which indicate differences in tax planning strategies. The implementation of tax planning serves as a legal strategy to minimize the tax burdens. However, overly aggressive tax planning can pose a risk of loss to the company. A quantitative design as employed using purpose sampling and obtaining 18 food and beverage manufacturing companies with a total of 90 observational data. Hypotheses were tested with multiple linear regression and Moderatation Regression Analysis (MRA). The results showed that managerial ownership yields not significantly affect on tax planning, whereas executive characteristics have a negative effect on tax planning. Simultaneously, both variables have a significant effect on tax planning, and corporate governance was unable to moderate each variable effect indivually, but successfully moderated the overall effect of both variables on tax planning.
Copyright (c) 2026 Chandrika Anggraini Puspitasari, Bani Binekas https://creativecommons.org/licenses/by/4.0
The Effect of Capital Structure and Dividend Policy on Firm Value with Corporate Social Responsibility (CSR) as a Moderating Variable (2021–2024)
The non-cyclical consumer sector underwent persistent fluctuations in firm value between 2021 and 2024, mainly caused by continuous changes in financial indicators. This research aims to explore how capital structure and dividend policy impact the value of a firm, with Corporate Social Responsibility (CSR) acting as a moderating factor, specifically for non-cyclical consumer firms listed on the Indonesia Stock Exchange (IDX) during the duration of the study. The research sample includes 20 non-cyclical consumer firms that are listed on the IDX. The data were evaluated using Moderated Regression Analysis (MRA) with the support of IBM SPSS Statistics version 27. The findings indicate that capital structure does not significantly influence firm value, while dividend policy has a notable impact on it. Furthermore, capital structure and dividend policy together affect firm value. Nonetheless, CSR does not serve as a moderator for the effects of each independent variable separately, although it can moderate the overall connection between capital structure, dividend policy, and firm value.
Copyright (c) 2026 Salma Husniyah, Sofia Windiarti https://creativecommons.org/licenses/by/4.0
The Influence of Environmental, Social, and Governance Disclosure and Carbon Emission Disclosure on the Financial Performance of Mining Companies on the Indonesia Stock Exchange
The mining industry in Indonesia continues to encounter challenges in maintaining capital structure stability amid the increasing demand for sustainability disclosure. This study examines the effect of Environmental, Social, and Governance Disclosure together with Carbon Emission Disclosure on Financial Performance in mining companies listed on the Indonesia Stock Exchange during the 2020-2024 period. The study was conducted due to the inconsistent findings reported in previous research. A quantitative approach was applied using purposive sampling, resulting in 21 selected companies out of 41 companies with a total of 105 observations. The data analysis employed multiple linear regression using IBM SPSS Statistics 27. The findings show that, partially, environmental disclosure and social disclosure have a negative but insignificant relationship with financial performance. Meanwhile, governance disclosure and carbon emission disclosure demonstrate a positive yet insignificant relationship with financial performance. Simultaneously, ESG disclosure and carbon emission disclosure were also found to have no significant influence on the financial performance of mining companies. These findings suggest that sustainability disclosure practices within the Indonesian mining sector are still mainly implemented to comply with regulatory requirements rather than functioning as a key factor influencing corporate capital structure.
Copyright (c) 2026 Keisha Rana Deandra, Patria Prasetio Adi https://creativecommons.org/licenses/by/4.0
The Effect Of Promotion, Price, And Customer Experience On Consumer Purchase Decisions In Using Shopee E-Commerce
This study examines the effect of promotion, price, and customer experience on purchasing decisions of Shopee E-Commerce users in Kampung Padang, Labuhanbatu Regency. A quantitative approach was employed using multiple linear regression analysis. Hypothesis testing was conducted partially using the t-test at a significance level of 0.05, with a t-table value of 1.986. The test results show: the promotion variable obtained t-count of 2.799 > t-table (1.986) and a significance of 0.026 < 0.05; the price variable obtained t-count of 2.135 > 1.986 with a significance of 0.035 < 0.05; the customer experience variable obtained t-count of 5.901 > 1.986 with a significance of 0.000 < 0.05. All three independent variables promotion, price, and customer experience are proven to have a positive and significant partial effect on purchasing decisions. These findings indicate that improved promotion quality, appropriate pricing, and positive customer experience increase consumers' tendency to make purchasing decisions. The results of this study are expected to provide a reference for business actors in formulating effective marketing strategies.
Copyright (c) 2026 Nadin Miranda Rambe, Zufrie Zufrie, Elida F.S Simanjorang https://creativecommons.org/licenses/by/4.0
The Effect Of Service Quality, Product Quality, And Brand Image On Customer Loyalty At Coffeeshop Cs Pemuda 45 Simpang Empat, Marbau District
The rapid growth of the fruit retail industry requires researchers to understand the factors that can influence consumer purchasing decisions. Fruit sellers need to offer not only exceptional products, but also a wide selection, competitive prices, and effective marketing campaigns to stay relevant amidst changing consumer preferences. This study explores how product variations, prices, and promotional activities can influence consumer purchasing decisions at a Fresh Fruit Shop located in Sirandorung, Rantauprapat. A quantitative approach was taken through a survey, data collected by distributing questionnaires to customers of the Fresh Fruit Shop in Sirandorung. The analytical method applied is a multiple linear regression analysis, which evaluates the influence of each independent variable on the dependent variable. This research can provide insight into the key factors that influence consumers' final purchasing decisions. Practically, this research aims to provide business leaders with more efficient marketing strategies, while from an academic perspective, this research can contribute as a reference for future studies on consumer behavior in the fresh fruit retail sector.
Copyright (c) 2026 Anisa Salsabila, Elvina Harahap, Mulya Rafika https://creativecommons.org/licenses/by/4.0
The Effect Of Price, Service Quality And Location On Consumer Buying Interest At Ayam Geprek Mbah Roso
This study aims to analyze the influence of price, service quality, and location on consumer purchasing intention at Mbah Roso's Ayam Geprek Restaurant, a popular local culinary business among Indonesian consumers. The background of this study is the intense competition in the culinary industry, which encourages the importance of understanding the factors that influence consumer purchasing decisions. This study uses a quantitative approach with a survey research design, where data are collected through questionnaires distributed to 98 respondents. The analysis techniques used include validity tests, reliability tests, classical assumption tests, and multiple linear regression to examine the influence of each variable on consumer purchasing intention. The results of the analysis show that price, service quality, and location have a valid relationship with consumer purchasing intention, but do not show a significant effect either partially or simultaneously. The low R² value (0.028) indicates that the three variables are only able to explain a small part of the variation in consumer purchasing intention. This study contributes to the theory of consumer behavior and marketing mix in the context of local culinary businesses in Indonesia. Practically, the results of this study indicate that the management of Ayam Geprek Mbah Roso Restaurant needs to consider other factors, such as promotions and product innovation, to increase consumer purchasing interest. Future research could expand the scope of the variables studied, including consumer emotional and psychological factors
Copyright (c) 2026 Deny Apriani, Bayu Eko Broto, Raja Saol Marto Hendry https://creativecommons.org/licenses/by/4.0
The Effect Location And Service On Customer Satisfaction at Warung Bakso Barokah Bloksongo
This study aims to analyze the effect of location and service on customer satisfaction at Warung Bakso Barokah Bloksongo. The problems faced by this business include limited parking space and inconsistent service when the number of customers increases. In addition, the location of the food stall has a unique characteristic, namely a simple exterior appearance but a comfortable and well-organized interior atmosphere. This research uses a quantitative method with descriptive and associative approaches. Data were collected through questionnaires distributed to customers and analyzed using SPSS version 25. The results of the study indicate that partially the location variable does not have a significant effect on customer satisfaction. This occurs because the majority of respondents are regular customers who do not highly consider location factors when deciding to visit. On the other hand, the service variable partially has a significant effect on customer satisfaction. Simultaneously, location and service together have a significant effect on customer satisfaction. Therefore, it can be concluded that service is the most dominant factor influencing customer satisfaction at Warung Bakso Barokah Bloksongo.
Copyright (c) 2026 Fauziah Khairani, Ade Parlauangan Nasution, M Irwansyah Hasibuan https://creativecommons.org/licenses/by/4.0
Earnings Management and Financial Distress: The Moderating Role of Independent Commissioners in Indonesian Transportation and Logistics Companies
This study aims to examine the effect of earnings management on financial distress with independent commissioners serving as a moderating variable. The study is motivated by the increasing risk of financial difficulties faced by companies due to post-pandemic economic instability, which may encourage management to engage in earnings management practices. The population consists of transportation and logistics sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Using a purposive sampling method, a final sample of 84 companies with 401 observations was obtained. This study employs a quantitative approach using multiple linear regression analysis and Moderated Regression Analysis (MRA) with IBM SPSS version 32. The results indicate that earnings management has a positive and significant effect on financial distress. These findings suggest that earnings management practices can influence a company's financial condition and increase the likelihood of financial difficulties. Furthermore, the moderation test reveals that independent commissioners are unable to moderate the effect of earnings management on financial distress. This finding indicates that the presence of independent commissioners has not been effective in either strengthening or weakening the relationship between earnings management and financial distress.
Financial Distress and Tax Avoidance: The Role of ESG as an Ethical Safeguard in Emerging Markets
This study aims to examine the effect of financial distress on tax avoidance and the moderating role of Environmental, Social, and Governance (ESG) in non-financial companies listed on the Indonesia Stock Exchange during the 2019-2023 period. Tax avoidance is measured using the Current Effective Tax Rate (CETR), financial distress is proxied by the Altman Z-score, and ESG is measured using Bloomberg ESG Disclosure Scores. This study applies a quantitative approach using panel data regression and firm size as a control variable. The results show that financial distress has a positive and significant effect on tax avoidance, indicating that financially pressured firms tend to reduce tax burdens to preserve cash flow. However, ESG does not significantly moderate this relationship, although the interaction coefficient is negative as theoretically expected. This study contributes to the literature by integrating financial risk, governance, and sustainability perspectives in the context of post-pandemic corporate behavior in emerging markets.
Copyright (c) 2026 Lusi Andriyana, Alfa Rahmiati, Heru Tjaraka https://creativecommons.org/licenses/by/4.0
Audit Committee Characteristics and Sustainability Reporting Quality in Energy and Material Firms: Does Institutional Ownership Matter?
This study aims to examine the effect of audit committee size and audit committee meeting on the quality of sustainability reporting and the moderating role of institutional ownership in energy and materials companies listed on the Indonesia Stock Exchange during 2021–2024. Sustainability reporting quality has become an important issue as it reflects a company's transparency and accountability in disclosing economic, social, and environmental information. This study employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of 490 firm-year observations selected through purposive sampling. Data were analyzed using Moderated Regression Analysis (MRA). The results indicate that audit committee size has a positive effect on the quality of sustainability reporting, while audit committee meeting has no significant effect on the quality of sustainability reporting. Furthermore, institutional ownership has a direct effect on the quality of sustainability reporting and acts as a quasi moderator. Institutional ownership weakens the positive relationship between audit committee size and sustainability reporting quality but strengthens the relationship between audit committee meeting and sustainability reporting quality. These findings suggest that sustainability reporting quality is influenced not only by internal governance mechanisms but also by the interaction between internal and external monitoring mechanisms within the firm.
Copyright (c) 2026 Winitasha Alya Islami, Wiwiek Dianawati https://creativecommons.org/licenses/by/4.0
The Effect of Tax Avoidance, Profitability, and Corporate Governance on Firm Value in Consumer Non-Cyclicals Sector Companies Listed on the Indonesia Stock Exchange for the 2021–2025 Period
Firm value is an important indicator that reflects investors’ confidence in a company’s performance, prospects, and sustainability. In an increasingly competitive business environment and amid growing demands for transparency, companies need to pay attention not only to their ability to generate profits but also to their tax policies and the quality of corporate governance. Therefore, research on the factors that influence firm value is important, particularly in the consumer non-cyclicals sector, which plays a strategic role in fulfilling society’s basic needs. This study aims to analyze the effect of tax avoidance, profitability, and corporate governance on firm value in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange. This study employs a quantita
Copyright (c) 2026 Gian Giovania Gian, Bucek Jalu Prasetyo Arjuna, Paulus Kombo Allo Layuk https://creativecommons.org/licenses/by/4.0
Social Media Effectiveness and Employee Recruitment in Indonesian State-Owned Enterprises: The Mediating Role of Informativeness
This study asks whether the effectiveness of social media used by Indonesian state-owned enterprises (SOEs/BUMN) in Aceh improves recruitment process quality, and whether this relationship operates through perceived informativeness of recruitment content. The issue is salient in Aceh’s constrained formal labor market and strong demand for SOE jobs, which heightens the need for transparent, efficient, and credible digital recruitment communication. The novelty of this paper lies in providing region-specific empirical evidence for SOE e-recruitment in Aceh while explicitly testing an information-mediating mechanism. Using a quantitative survey of 306 employees across approximately 12 SOEs in Aceh (recruited in 2020–2024 and informed via Instagram, LinkedIn, or Facebook), data were analyzed with PLS-SEM and bootstrapping to estimate direct and indirect effects. Results show that social media effectiveness positively affects recruitment process quality and informativeness, while informativeness also improves recruitment process quality. The indirect effect is significant, indicating partial mediation, and the model explains 47.6% of informativeness and 59.6% of recruitment process variance.
Copyright (c) 2026 Meutia Dwi Novita Sari, Burhanis Sulthan, Hendra Halim https://creativecommons.org/licenses/by/4.0
The Influence of Service Quality on Employee Performance in the PSMA Sector at the West Java Provincial Education Office.
This study was motivated by the inconsistency in employees’ work target achievement within the PSMA Division of the West Java Provincial Education Office, which is presumed to be associated with the suboptimal implementation of both internal and external service standards. The study aims to empirically examine the extent to which perceived service quality influences employee performance in the organization. An explanatory quantitative approach was employed, involving all 41 employees through a census sampling technique. Data were collected using a five-point Likert scale questionnaire that had demonstrated satisfactory validity and reliability. The data were analyzed using descriptive statistics and simple linear regression with the assistance of SPSS software. The findings reveal that service quality has a positive and significant effect on employee performance (β = 0.330, p = 0.020), with a coefficient of determination of 55.3%. Descriptive analysis further indicates that service quality is perceived at a very high level (mean = 4.31), while employee performance is categorized as high (mean = 4.17). These findings suggest that improving and standardizing service quality can serve as an important mechanism for enhancing employee productivity and organizational performance within public sector institutions.
Copyright (c) 2026 Karen Laura, Janah Sojanah, Rasto Rasto, Yosep Hernawan; Mardiman Mardiman https://creativecommons.org/licenses/by/4.0
Ethical Digital Marketing and Consumer Loyalty Among Millennials and Generation Z: A Bibliometric Analysis and Systematic Literature Review
The rapid development of digital technology has transformed the way companies interact with consumers, making ethical considerations in digital marketing increasingly important. Millennials and Generation Z are characterized by high digital literacy and greater sensitivity toward transparency, data privacy, and corporate sustainability commitments. However, studies on ethical digital marketing, brand trust, and consumer loyalty remain fragmented and lack an integrated conceptual framework. This study aims to map the development of the literature, identify dominant research themes, and synthesize research gaps related to the relationship between ethical digital marketing, brand trust, and consumer loyalty among Millennials and Generation Z. A Systematic Literature Review (SLR) approach based on the PRISMA framework was employed to analyze international scientific articles . The findings reveal three dominant themes in the literature: transparency and brand trust, sustainability marketing and green trust, and data ethics and digital privacy. The results further indicate that brand trust serves as the primary mechanism linking ethical digital marketing practices to consumer loyalty. In addition, the review identifies a lack of studies integrating multiple dimensions of ethical digital marketing into a comprehensive conceptual model, particularly in the context of Millennials and Generation Z.
Copyright (c) 2026 Akh Lutfi Akh, Pribanus Wantara, A. Yahya Surya Winata https://creativecommons.org/licenses/by/4.0
Does Personal Innovativeness Drive EV Adoption? The Mediating Role of Perceived Risk among Indonesian Consumers
The Indonesian electric vehicle (EV) market has witnessed significant growth, yet a notable gap remains between high consumer interest and actual adoption due to psychological barriers. This study aims to investigate the determinants of EV purchase intention by examining the influence of personal innovativeness and the mediating role of perceived risk, specifically within the context of Chery electric vehicles in the Jabodetabek region. Employing a quantitative approach, data were collected from 100 respondents using purposive sampling and analyzed using Structural Equation Modeling (SEM) with SmartPLS. The findings reveal that personal innovativeness has a significant positive direct effect on purchase intention and a significant negative effect on perceived risk. Conversely, perceived risk negatively impacts purchase intention. Importantly, the study confirms that perceived risk mediates the relationship between personal innovativeness and purchase intention. These results suggest that while innovativeness is a key driver of adoption, the reduction of perceived risk is crucial for converting consumer interest into actual purchases. The study provides strategic insights for automotive marketers to target early adopters and implement robust risk-reduction strategies to accelerate EV adoption.
Copyright (c) 2026 Bunga Ayu Ratnasari, Erna Maulina, Arianis Chan https://creativecommons.org/licenses/by/4.0
Literature Review: The Role Of Motivation And Obstacles In Tourists' Return Visit Intention
This article examines the role of tourist motivation, past travel experiences, and perceived barriers in shaping revisit intentions to a destination. This study highlights that revisit intention is influenced by a complex interaction between psychological factors and tourist experiences, not just by service satisfaction alone. The method used is a systematic literature review with a search of articles in the Scopus indexed database. The analyzed studies include empirical and conceptual research relevant to the variables of motivation, experience, barriers, and tourist loyalty. This approach allows for a comprehensive and structured identification of patterns of relationships between variables. The results of the study indicate that intrinsic motivation has a strong contribution to revisit intentions, especially when tourists are driven by emotional experiences and the search for meaning in travel. Past travel experiences play a role in shaping emotional attachments and perceived destination value. Perceived barriers, both physical and psychological, have been shown to reduce tourists' tendency to revisit, although motivational factors and positive experiences can still provide a balancing effect. The interaction of these three variables forms a dynamic decision model in tourist behavior. This study emphasizes the importance of integrating destination management strategies that focus on enhancing tourist experiences, strengthening intrinsic motivation, and reducing travel barriers. This approach is relevant for increasing tourist loyalty and the long-term sustainability of tourist destinations.
Copyright (c) 2026 Anggia Ayu Lestari, Perengki Susanto, Marwan Marwan , Yunia Wardi, Abror Abror, Vidyarini Dwita https://creativecommons.org/licenses/by/4.0
The Effect of Stock Recording Digitalization and the Application of the FIFO Method on the Perception of Expired Product Losses at SpiceBali
This study examines the effect of stock recording digitalization and the application of the First in First Out (FIFO) method on the perception of expired product losses at SpiceBali, a spice distributor in Bali that recorded annual losses of Rp 70–150 million due to expired products in 2023. The research applies a quantitative associative-causal approach using multiple linear regression analysis, with primary data collected through questionnaires administered to 40 employees involved in inventory management, supplemented by secondary data from monthly internal loss reports covering the 2023–2025 period. The findings reveal that stock recording digitalization (β = 0.310; t = 4.609; p < 0.001) and the FIFO method (β = 0.374; t = 4.922; p < 0.001) each exert a significant positive influence on the perception of expired product losses, with both variables jointly explaining 53.4% of the variance (F = 21.171; p < 0.001). Secondary data analysis further corroborates these results, showing that average monthly losses declined from Rp 12,441,667 in 2023 to Rp 3,925,000 in 2025, representing a cumulative reduction of 68.45%, confirmed as statistically significant across all periods by Repeated Measures ANOVA (F = 666.945; η² = 0.984) and Bonferroni-corrected post-hoc tests. These results indicate that the combined implementation of digitalization and FIFO delivers a sustained and progressively strengthening impact on inventory efficiency, consistent with a learning curve effect. The study contributes empirical evidence on the effectiveness of technology-driven inventory management strategies in reducing perishable product losses within the distribution sector. Keywords: stock recording digitalization, FIFO method, expired product losses, inventory management, perishable goods.
Copyright (c) 2026 Dwi Naba Setia Amara, Sri Pancawati Murtiningsih https://creativecommons.org/licenses/by/4.0
The Effect Of Work Discipline And Employee Competence On Civil Servant Performance With Employee Motivation As An Intervening Variable At The Regional Secretariat Of Cilegon City
This study addresses the declining performance of Civil Servants at the Regional Secretariat of Cilegon City, which is associated with low work motivation, inadequate discipline, and insufficient employee competence. These issues are reflected in the failure to achieve performance targets optimally, limited employee initiative, and recurring disciplinary violations. The study aims to examine the influence of work discipline and employee competence on employee performance, with work motivation acting as an intervening variable. A quantitative survey approach was employed involving 107 Civil Servants as respondents. Data were collected through questionnaires and analysed using Partial Least Square-Structural Equation Modelling (PLS-SEM). The findings indicate that both work discipline and employee competence have a positive and significant effect on employee performance. In addition, work motivation strengthens the relationship between employee competence and performance, although it does not fully mediate the effect of work discipline on performance. These results emphasize the important role of motivation in improving employee performance through enhanced competence. Therefore, the Cilegon City Government is encouraged to strengthen discipline enforcement, expand competency development programs, and implement sustainable motivational strategies. Such efforts are expected to create a workforce that is disciplined, competent, and motivated, ultimately supporting the achievement of organizational goals and improving public service performance.
Copyright (c) 2026 Fadhil Rahmat Fauzi, Muhammad Suparmoko, Wahyu Wiguna https://creativecommons.org/licenses/by/4.0
Effectiveness Of Implementing Discipline Regulations In Improving The Performance Of Civil Servants In The Department Of Population And Civil Registration Cilegon City Government
The purpose of this study is to evaluate how well the Department of Population and Civil Registration (Disdukcapil) of Cilegon City has implemented employee discipline policies. The research focuses on four aspects: the accuracy of regulation targets, the dissemination of disciplinary regulations, the objectives of discipline enforcement, and the monitoring of its implementation. The research method applied is descriptive qualitative, with data collected through interviews, observations, and documentation. The study involved 10 informants, consisting of structural officials and staff members directly involved in monitoring work discipline. The findings reveal that the implementation of disciplinary regulations has not been fully effective. First, the accuracy of the regulations is limited as most of them emphasize attendance rather than work quality. Second, the dissemination of disciplinary regulations remains insufficient and relies on conventional methods without utilizing digital technology. Third, the objectives of discipline regulations, which aim to improve compliance and performance, have not been fully achieved, as indicated by persistent lateness violations and a decline in program achievement rates. Fourth, the monitoring process is still inadequate, as supervision primarily focuses on attendance instead of productivity. This study concludes that the effectiveness of disciplinary regulation implementation is influenced by target accuracy, the intensity of dissemination, the consistency of supervision, and organizational culture. The study implies the need for technology-based dissemination strategies, consistent enforcement of sanctions, and real-time monitoring systems to enhance employee compliance.
Copyright (c) 2026 Muhamad Arfan Amin, Muhammad Suparmoko, Wahyu Wiguna https://creativecommons.org/licenses/by/4.0