Amkop Management Accounting Review (AMAR)

Meta Ads as a Mediating Variable in the Relationship Between Consumer Behavior and Engagement to Enhance Marketing Performance at Hotel Cross Paasha Bali Seminyak

Thu, 23 Apr 2026 00:00:00 +0700

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.

Tourist Loyalty In Bali Green Villages: A Planned Behavior Perspective

Thu, 09 Apr 2026 00:00:00 +0700

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.

Turnover Intention: The Moderating Role of Affective Commitment on Leadership and Engagement at PT Natura Pesona Mandiri Bali

I Gede Putu Brahmantta Bismahogra Budisw, Ni Made Suci — Sat, 25 Apr 2026 00:00:00 +0700

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.

The Influence of Service Quality and College Image on Student Satisfaction and Its Implications for Student Loyalty

Linda Rahmadhani Harahap, Y.Ony Djogo, Finny Redjeki — Fri, 17 Apr 2026 00:00:00 +0700

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

Lius Dionosius, Aditya Burhan — Thu, 16 Apr 2026 00:00:00 +0700

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

Marvin Hendrily, Shandy Puspita — Thu, 16 Apr 2026 00:00:00 +0700

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

Ani Putri Ani, Jullie Jeannete Sondakh, Stenly Kho Walandouw — Wed, 06 May 2026 00:00:00 +0700

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.

Effect Of Rupiah Exchange Rate Fluctuations And Inflation On Stock Index Volatility In Indonesia: A Comparative Study Of Sharia Vs. Conventional

Muh Imdaadun Niam, Candra Febrilyantri — Tue, 19 May 2026 00:00:00 +0700

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.

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

Chelsea Vanessa, Liestyaningrum Rahmadhani Wisnu Putri — Thu, 21 May 2026 00:00:00 +0700

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

Selly Lintari, Uli Wildan Nuryanto, Khaeruman Khaeruman — Sat, 23 May 2026 00:00:00 +0700

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.

The Influence of Employee Engagement and Digital Skills on the Performance of Generation Z Employees in MSMEs in West Lombok Regency

Regina Rendisti Pratiwi Pratiwi, Agusdin Agusdin — Mon, 25 May 2026 00:00:00 +0700

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.

The Effect of Independence, Professionalism, and Objectivity on Internal Audit Quality

Rifa Budi Prasanti Rifa, Sri Rahayu, Nunuk Supraptini — Sun, 31 May 2026 00:00:00 +0700

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.

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

Eka Suprayogi, Ahmad Mukhlis, Udin Suadma — Mon, 01 Jun 2026 00:00:00 +0700

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.

The Effect of Managerial Ownership and Executive Characteristics on Tax Planning with Corporate Governance as a Moderating Variable

Chandrika Anggraini Puspitasari, Bani Binekas — Wed, 03 Jun 2026 00:00:00 +0700

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.

The Effect of Capital Structure and Dividend Policy on Firm Value with Corporate Social Responsibility (CSR) as a Moderating Variable (2021–2024)

Salma Husniyah, Sofia Windiarti — Fri, 05 Jun 2026 00:00:00 +0700

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.

The Influence of Environmental, Social, and Governance Disclosure and Carbon Emission Disclosure on the Financial Performance of Mining Companies on the Indonesia Stock Exchange

Keisha Rana Deandra, Patria Prasetio Adi — Fri, 05 Jun 2026 00:00:00 +0700

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.

The Effect Of Promotion, Price, And Customer Experience On Consumer Purchase Decisions In Using Shopee E-Commerce

Nadin Miranda Rambe, Zufrie Zufrie, Elida F.S Simanjorang — Sat, 06 Jun 2026 00:00:00 +0700

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.

The Effect Of Service Quality, Product Quality, And Brand Image On Customer Loyalty At Coffeeshop Cs Pemuda 45 Simpang Empat, Marbau District

Anisa Salsabila, Elvina Harahap, Mulya Rafika — Sat, 06 Jun 2026 00:00:00 +0700

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.

The Effect Of Price, Service Quality And Location On Consumer Buying Interest At Ayam Geprek Mbah Roso

Deny Apriani, Bayu Eko Broto, Raja Saol Marto Hendry — Sat, 06 Jun 2026 00:00:00 +0700

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

The Effect Location And Service On Customer Satisfaction at Warung Bakso Barokah Bloksongo

Fauziah Khairani, Ade Parlauangan Nasution, M Irwansyah Hasibuan — Sat, 06 Jun 2026 00:00:00 +0700

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.

Earnings Management and Financial Distress: The Moderating Role of Independent Commissioners in Indonesian Transportation and Logistics Companies

Rina Safitri , Wiwiek Dianawati — Fri, 05 Jun 2026 00:00:00 +0700

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

Lusi Andriyana, Alfa Rahmiati, Heru Tjaraka — Thu, 11 Jun 2026 00:00:00 +0700

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.

Audit Committee Characteristics and Sustainability Reporting Quality in Energy and Material Firms: Does Institutional Ownership Matter?

Winitasha Alya Islami, Wiwiek Dianawati — Thu, 11 Jun 2026 00:00:00 +0700

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.

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

Gian Giovania Gian, Bucek Jalu Prasetyo Arjuna, Paulus Kombo Allo Layuk — Thu, 11 Jun 2026 00:00:00 +0700

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

Social Media Effectiveness and Employee Recruitment in Indonesian State-Owned Enterprises: The Mediating Role of Informativeness

Meutia Dwi Novita Sari, Burhanis Sulthan, Hendra Halim — Sat, 13 Jun 2026 00:00:00 +0700

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.

The Influence of Service Quality on Employee Performance in the PSMA Sector at the West Java Provincial Education Office.

Karen Laura, Janah Sojanah, Rasto Rasto, Yosep Hernawan; Mardiman Mardiman — Tue, 16 Jun 2026 00:00:00 +0700

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.

Ethical Digital Marketing and Consumer Loyalty Among Millennials and Generation Z: A Bibliometric Analysis and Systematic Literature Review

Akh Lutfi Akh, Pribanus Wantara, A. Yahya Surya Winata — Wed, 17 Jun 2026 00:00:00 +0700

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.

Does Personal Innovativeness Drive EV Adoption? The Mediating Role of Perceived Risk among Indonesian Consumers

Bunga Ayu Ratnasari, Erna Maulina, Arianis Chan — Wed, 17 Jun 2026 00:00:00 +0700

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.

Literature Review: The Role Of Motivation And Obstacles In Tourists' Return Visit Intention

Fri, 19 Jun 2026 00:00:00 +0700

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.

The Effect of Stock Recording Digitalization and the Application of the FIFO Method on the Perception of Expired Product Losses at SpiceBali

Dwi Naba Setia Amara, Ni Komang Prasiani, Putu Astri Lestari — Fri, 19 Jun 2026 00:00:00 +0700

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.

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

Fadhil Rahmat Fauzi, Muhammad Suparmoko, Wahyu Wiguna — Sun, 21 Jun 2026 00:00:00 +0700

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.

Effectiveness Of Implementing Discipline Regulations In Improving The Performance Of Civil Servants In The Department Of Population And Civil Registration Cilegon City Government

Muhamad Arfan Amin, Muhammad Suparmoko, Wahyu Wiguna — Sun, 21 Jun 2026 00:00:00 +0700

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.

The Influence of Social Media Engagement and Paylater Service on TikTok Shop Customer Loyalty in Bali

I Gusti Made Mahendradatta, Dwi Sih Winarti, Putu Astri Lestari — Mon, 22 Jun 2026 00:00:00 +0700

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

The Influence of the External Environment on Organizational Performance: A Literature Review from the Perspective of Strategic Management

Fri, 26 Jun 2026 00:00:00 +0700

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.

Reformulation of Tax Consultant Ethics: Strategic Partnertners in Indonesia’s Self-Assessment System

Nofrianti Madin, Santi Novita, Heru Tjaraka — Sun, 28 Jun 2026 00:00:00 +0700

This study aims to review the concept of professional ethics for tax consultants to align with the integrity principles needed in implementing the self-assessment system in Indonesia. This study uses an exploratory qualitative approach, with data collection methods including a literature review and in-depth interviews with practitioners and academics. Research shows that tax consultants are prone to ethical violations due to weak moral values, pressure from clients, and the lack of an effective supervision system. This situation is made worse by the fact that the code of ethics is still mostly normative and hasn't kept up with developments in tax practice. A reformulation of ethics is needed that focuses on strengthening values of integrity, accountability, and applying good governance principles. The implications of this research point to the importance of enhancing ethical capacity through ongoing training and increasing the role of professional associations in ethical oversight. The novelty of this study lies in proposing a contextual transformative ethical framework and redefining the role of tax consultants as strategic partners in supporting the national tax system.

Market Development Strategy for Building Management Business Through the Integration of PESTEL, SWOT-TOWS, and ISM Frameworks

Muhammad Ali Murtadha, Daman Sudarman — Thu, 02 Jul 2026 00:00:00 +0700

The Building Management industry in Jakarta faces challenges from economic volatility and post-pandemic shifts in workspace preferences. PT XYZ, a national private company, experienced significant fluctuations in revenue growth, reaching a contraction of -7.7% in 2024. This condition requires PT XYZ to expand its market, which is currently concentrated within a captive market. This study aims to formulate alternative concepts for a comprehensive market expansion strategy using a multi-framework approach. The research method employed is descriptive qualitative with a case study approach. The analysis was conducted by identifying macro factors (PESTEL) combined with internal capability analysis (SWOT) and strategy synthesis (TOWS), as well as hierarchical modeling using Interpretative Structural Modelling (ISM) powered by Exsimpro ISM software. The results map PT XYZ's alternative market expansion strategies into a seven-level hierarchical structure divided into three implementation phases. The internal consolidation and capability foundation (enabler) phase at Levels 7 and 6 relies on digitalization, human resource up-skilling programs aligned with ESG trends, capitalization of Greenship expertise and Quality Management Systems, and the formation of an agile organization. The intermediate phase at Levels 5 and 4 serves as acceleration through the strengthening of Business Development functions, B2B digital marketing, and leveraging affiliate credibility alongside financial liquidity governance resilience. The peak phase (Levels 3, 2, and 1) represents the final output in the form of a cost leadership strategy with service differentiation and strategic alliances to execute market expansion into non-CBD segments, government infrastructure, and State-Owned Enterprises.

The Influence of E-Service Quality and Website Quality on Purchase Decisions: The Role of Online Shopping Trust among Tokopedia Users

M. Willy Rekasiwi Rekasiwi, Ida Bagus Nyoman Udayana, Nonik Kusmua Ningrum — Sun, 05 Jul 2026 00:00:00 +0700

This study examines the effects of e -service quality, website quality, and trust in online shopping on purchase decisions among Tokopedia users in Yogyakarta City. Although Tokopedia records high user traffic, its gross merchandise transaction value declined from 2022 to 2023, indicating a potential gap between platform visits and actual purchase decisions. The study employed a quantitative approach using a survey distributed through Google Forms to Tokopedia consumers who had made at least one purchase and were domiciled in Yogyakarta. A total of 144 responses were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression. The results show that e-service quality, website quality, and trust in online shopping have positive and significant effects on purchase decisions. In addition, e-service quality and website quality have positive and significant effects on online shopping trust. The regression model explains 60.8 percent of the variance in purchase decisions, while e-service quality and website quality explain 40.3 percent of the variance in trust. The key finding of this study is that trust in online shopping strengthens the role of digital service quality and website quality in shaping purchase decisions. These findings imply that Tokopedia and other e-commerce platforms should improve service reliability, website accessibility, information quality, transaction security, and consumer trust to increase purchase decisions.

Integration of Digital Transformation, Management Accounting Practices, and Fraud Prevention in Micro, Small, and Medium-Sized Enterprises (MSMEs)

Novita Setianti, Agung Pratapa, Puji Lestari, Eliada Herwiyanti, Dewi Susilowati — Sun, 05 Jul 2026 00:00:00 +0700

Micro, Small, and Medium Enterprises (MSMEs) in Indonesia face a digitalization paradox: despite the rapid adoption of digital technologies, vulnerability to fraudulent activities increases alongside weak internal controls. This study investigates the integrative role of digital transformation and Management Accounting Practices (MAP) in fraud prevention among MSMEs in the Banyumas region, Central Java. Grounded in the Resource-Based View (RBV), the Technology-Organization-Environment (TOE) Framework, and Fraud Triangle Theory, the study constructs a mediation model in which MAP serves as a mediator between digital maturity and fraud mitigation effectiveness. Primary data were collected from 136 respondents comprising MSME owners and managers through purposive sampling using a structured questionnaire. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via SmartPLS 4.0. Results indicate that: (1) digital transformation positively and significantly influences MAP (β = 0.671); (2) MAP positively and significantly influences fraud prevention (β = 0.563); (3) digital transformation directly influences fraud prevention (β = 0.247); and (4) MAP mediates the relationship between digital transformation and fraud prevention with an indirect effect of 0.378. The overall model explains 63.9% of variance in fraud prevention (R² = 0.639). This study contributes theoretically and practically by demonstrating that digital transformation must be integrated with structured management accounting practices to create a secure and accountable financial ecosystem for MSMEs.

Utilization of an Odoo Enterprise-Based Enterprise Resource Planning Framework to Enhance the Achievement of Accounting Digitalization in the MSME Sector

Vicky Dzaky Cahaya Putra; Dian Lestari — Mon, 13 Jul 2026 00:00:00 +0700

This study aims to analyze the utilization of an Odoo Enterprise-based Enterprise Resource Planning (ERP) framework in enhancing accounting digitalization within the Micro, Small, and Medium Enterprise (MSME) sector, particularly at Nyonyah Cake & Bakery. The research problem focuses on the continued use of manual financial recording systems based on Microsoft Excel, which resulted in reporting delays, risks of human error, low data integration, and limited access to real-time financial information. This study employed a qualitative approach using a descriptive method through observation, interviews, and documentation studies. The ERP implementation was carried out gradually over a two-month period using the Accounting, Sales, Purchase, and Inventory modules within Odoo Enterprise. The findings indicate that the implementation of the Odoo Enterprise-based ERP system significantly improved operational efficiency, accelerated financial recording and reporting processes, reduced data redundancy, and enhanced the accuracy and transparency of financial information. Furthermore, the system supported faster and more data-driven managerial decision-making through real-time information integration. This research also produced an adaptive and incremental ERP implementation model specifically designed to meet the operational needs of food-sector MSMEs.

Business Development Through Strategic Compensation Design in a Circular Fashion Startup: The Case of Ofelia

Reny Widiastuti, Zaenal Arifin, Majang Palupi — Thu, 23 Jul 2026 00:00:00 +0700

Ofelia is a brand that offers accessories made from clothing waste. This business seeks to create a new trend for women to care about environmental issues, especially clothing. Ofelia strives to provide fair and equitable compensation to its employees as part of its commitment to sustainable business. This includes fulfilling the rights of its employees, most of whom are freelancers, through output-based financial compensation and non-financial compensation. This study aims to examine the effectiveness of Ofelia's compensation implementation in improving the motivation and performance of freelance employees. The research method used was descriptive qualitative through observation, interviews, and documentation studies. Overall, Ofelia's output-based financial compensation system has not shown effective results on employee performance. However, it cannot be denied that an output-based financial compensation system makes it easier for start-up companies to control compensation based on employee performance. The non-financial compensation applied to Ofelia demonstrates positive development for each employee and supports them in completing their tasks. However, its correlation with work motivation has not been definitively proven. However, conditions that demonstrate increased employee morale provide a positive opportunity for the company to continue striving to improve employee motivation.

Keywords: output-based financial compensation, non-financial compensation, performance, motivation, freelancer

Beyond the MBG Plate: The Influence of Food Preferences and Food Neophobia on Students’ Food Consumption Behavior

Wed, 29 Jul 2026 00:00:00 +0700

The Free Nutritious Meal Program (Makan Bergizi Gratis/MBG) is a national strategic policy in the food and nutrition sector aimed at improving the quality of human resources from school age. Based on studies from Bappenas, the presidential special envoy for Food Security, and several credible news sources, food waste in Indonesia remained substantial in 2025. Indonesia ranks 4th in food waste globally, resulting in national economic losses of up to IDR 500 trillion per year. Part of this food waste is contributed by the Free Nutritious Meal Program (MBG). Therefore, minimizing food waste in the MBG Program is important. One way to minimize MBG food waste is by understanding the preferences and consumption behavior patterns of students receiving MBG. To date, evaluation of the MBG program has been dominated by nutritional and food distribution approaches, while studies based on students' consumption behavior remain relatively limited. This condition indicates the urgency of research to produce scientific evidence supporting the strengthening of MBG policy based on food consumption behavior. This study aims to examine the effect of food preference on the consumption behavior of MBG recipient students, with food neophobia as a mediating variable. This study also aims to elaborate on other factors shaping the consumption behavior of MBG recipient students, as well as to develop a model of consumption behavior for MBG recipient students. The study employs a mixed-method approach. The quantitative approach was conducted through a questionnaire survey, with data analyzed using SEM-PLS. Meanwhile, the qualitative approach was conducted using the ZMET technique (interviews using images). The results show that food preference has a significant positive effect on consumption behavior, both directly and through the mediation of food neophobia, while food neophobia has a significant negative effect on consumption behavior. Qualitative findings through ZMET confirm that visual appeal and nutritional content are the main drivers of student preference, while poor food quality and safety are the main triggers of food neophobia and potential food waste.

An Analysis of the Effect of Financial Resource Management on the Financial Well-Being of Generation Z, with Financial Behaviour as a Moderating Variable

Eni Kaharti Eni, Dwi Artati — Fri, 31 Jul 2026 00:00:00 +0700

This study aims to analyse the effects of Financial Resources Management and Financial Behaviour on Financial Well-Being and to examine the moderating role of Financial Behaviour among employed members of Generation Z in the Kebumen region. The study employed a quantitative approach with an explanatory design and a cross-sectional survey method. Data were collected through an online questionnaire distributed from January to June 2026 to 200 respondents selected using purposive sampling. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The measurement model evaluation showed that all constructs satisfied the criteria for convergent validity, discriminant validity, and reliability. The hypothesis testing results indicated that Financial Resources Management had a positive and statistically significant effect on Financial Well-Being, with a path coefficient of 0.142 and a p-value of 0.036. Financial Behaviour also had a positive and statistically significant effect on Financial Well-Being, with a path coefficient of 0.353 and a p-value of less than 0.001. However, the interaction between Financial Behaviour and Financial Resources Management did not have a statistically significant effect on Financial Well-Being, with a coefficient of 0.018 and a p-value of 0.797. The R² value of 0.169 indicates that the model explained 16.9% of the variance in Financial Well-Being. These findings confirm that Financial Behaviour functions more strongly as a direct predictor than as a moderating variable.

Human Resource Management Strategies in Enhancing Creativity and Content Production Consistency at NS BOR Channel

Nada Bintang Faradhiba , Agusdin Agusdin — Sat, 01 Aug 2026 00:00:00 +0700

The rapid development of the digital creative industry requires effective human resource management to support creativity and content production consistency. NS BOR Channel, as a YouTube channel focused on religious education, faces challenges in maintaining a balance between team creativity and content production consistency. This study aims to analyze the human resource management strategies implemented by NS BOR Channel to improve creativity and consistency in content production. The study employed a descriptive qualitative approach using observation, interviews, and documentation techniques. Informants included the founder, production manager, content creator, video editor, graphic designer, social media strategist, and voice-over and audio editing team. Data were analyzed using the Miles and Huberman model, consisting of data reduction, data presentation, and conclusion drawing. The results indicate that human resource management strategies are implemented through clear task distribution, work planning through brainstorming sessions, intensive communication and coordination, and routine evaluation of content production outcomes. These strategies enhance team creativity through idea exchange and collaboration while maintaining production consistency through scheduling and regular evaluation. The challenges identified include limited production time, difficulties in generating new content ideas, and limited production facilities

The Influence of Herding Behavior and Overconfidence on Sustainable Investment Decisions (A Study of Generation Z Retail Investors in the Greater Bandung Area)

Agung Rizki Anugrah, Frido S. Simatupang — Sat, 08 Aug 2026 00:00:00 +0700

This study aims to analyze the effect of herding behavior and overconfidence on sustainable investment decisions among Generation Z retail investors in the Greater Bandung area. The background of this research is based on the increasing number of young investors influenced by digital accessibility and the potential emergence of behavioral biases in investment decision-making. This study employs a quantitative approach with descriptive and associative research designs. Data were collected through an online questionnaire from 107 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS, including validity, reliability, and classical assumption tests. The results indicate that herding behavior and overconfidence have a significant effect, both partially and simultaneously, on sustainable investment decisions with a negative direction. This implies that higher levels of these biases reduce the likelihood of investors making sustainable investment decisions. The findings highlight the importance of managing behavioral biases, improving financial literacy, and enhancing investor awareness in considering long-term and sustainability aspects in investment decisions.

Examining the Effects of Financial Literacy and the Technology Acceptance Model on Fintech Payment Adoption Intention

Samuel Bong, Sumitro Sumitro, Vinsensius Vinsensius — Wed, 05 Aug 2026 00:00:00 +0700

This study aims to examine the influence of financial literacy and the Technology Acceptance Model (TAM) on the intention to use fintech services, particularly PayLater, among university students in Pontianak City. Employing a quantitative approach with a descriptive-verificative method, the study involved 150 respondents selected through purposive sampling and analyzed using multiple linear regression. The findings indicate that financial literacy does not have a significant effect on usage intention (sig. 0.092 > 0.05), whereas TAM has a positive and significant effect (sig. 0.000 < 0.05). Simultaneously, both variables significantly influence fintech usage intention (sig. 0.000), with an R² value of 0.295, indicating that 29.5% of the variance in usage intention is explained by financial literacy and TAM. These findings confirm that perceived usefulness and perceived ease of use are the primary factors driving students’ intention to use PayLater, while financial literacy has not yet become a determining factor in fintech adoption behavior.

Local Wisdom-Based Marketing Strategies for Enhancing the Attractiveness of Dayak Cultural Tourism: Evidence from the 40th Pekan Gawai Dayak in 2026

Samuel Bong, Stanislaus Stanislaus — Wed, 05 Aug 2026 00:00:00 +0700

Why does the author raise this topic? Essentially, this study aims to describe and analyze local wisdom-based marketing strategies in enhancing the attractiveness of Dayak cultural tourism at the 40th Pekan Gawai Dayak in 2026. This research employs a qualitative approach using a descriptive literature study method. Research data were obtained through the examination of various literature sources, including scientific journal articles, reference books, cultural documents, tourism reports, media publications, and digital promotional materials related to Dayak culture and cultural tourism development. Data analysis was conducted using content analysis techniques through the stages of source identification, data reduction, theme categorization, interpretation, and conclusion drawing. The findings indicate that local wisdom-based marketing strategies at Pekan Gawai Dayak can be developed through several main approaches, namely cultural branding, cultural storytelling, digital cultural marketing, and community-based marketing. Dayak local wisdom, reflected in customary values, cultural symbols, traditional arts, rituals, culinary heritage, and the philosophy of community life, serves as cultural capital in building tourism identity and attractiveness. Furthermore, the involvement of indigenous communities and cultural practitioners plays an important role in maintaining cultural authenticity while strengthening the image of a sustainable tourism destination. This study concludes that the integration of local wisdom into marketing strategies functions not only as a tourism promotion instrument but also as a strategy for preserving Dayak cultural identity amid the development of the modern tourism industry. This culture-based marketing model can serve as a reference for local governments, cultural event organizers, and tourism stakeholders in developing cultural tourism destinations that are authentic, competitive, and sustainable.