EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

The Effect Of The Human Development Index (HDI) And Open Unemployment Rate (OUR) On The Poverty Rate In South Sumatra Province

2026-10-09T12:25:12+07:00

This research discusses the influence of the Human Development Index (IPM) and the Open Unemployment Rate (TPT) on the Rate of poverty in South Sumatra Province. Using secondary data in the form of a times series from 2004 - 2023. The analysis method uses multiple linear regression with IPM and TPT variables as independent variables and poverty rate as the dependent variable. The results of the analysis in this research are that IPM has no significant effect on the poverty rate in South Sumatra province and TPT has a significant effect on the poverty rate in South Sumatra province. The contribution of the IPM and TPT variables in influencing the poverty rate in South Sumatra province is 83.6%.

The Influence of Green Marketing and Brand Image on Npure Skincare Repeat Purchase in Generation Z

2026-10-09T12:25:12+07:00

This study investigates the influence of green marketing and brand image on repeat purchase behavior of NPURE skincare products among Generation Z. The research is motivated by the rapid growth of Indonesia’s skincare industry and increasing consumer awareness of environmental issues, particularly among Generation Z, who are known for their critical perspective on eco-friendly claims. Using a quantitative approach with an explanatory research design, data were collected from 100 Generation Z consumers of NPURE in Bandar Lampung City through an online questionnaire using a Likert scale. The data were analyzed using multiple linear regression with SPSS. The findings reveal that both green marketing and brand image individually have a positive and significant effect on repeat purchase behavior. Simultaneously, these variables significantly influence repeat purchases, with a coefficient of determination of 70.2%, indicating that they explain most of the variation in repeat purchase behavior. These results suggest that consistent implementation of environmentally friendly marketing strategies and a strong brand image can increase consumers’ likelihood of repurchasing. Therefore, companies are recommended to maintain green marketing practices and strengthen their brand image to enhance customer loyalty, especially among Generation Z.

Determinants Of Green Purchasing Behaviour: With Green Products As Mediating Variables

2026-10-09T14:20:24+07:00

Purpose this study analyzes the influence of consumer attitude and personal norms on green purchasing behaviour, with green product attributes as a mediator. Methodology a quantitative survey was conducted with 83 consumers using accidental sampling. Data were analyzed with SPSS 26, including reliability, validity, regression, and Sobel mediation tests. Findings consumer attitude, personal norms, and green product attributes significantly and positively affect green purchasing behaviour. Green product attributes partially mediate the relationships between attitude and behaviour, and between norms and behaviour. The model explains 61.2% of behavioural variance. Limitations/Implications cross-sectional design and self-reported data from a limited sample restrict causal inference and generalizability. Future research should use longitudinal designs and diverse samples. Originality the study integrates psychological and product-perception theories, positioning green attributes as a key mediator in sustainable consumption, offering both theoretical and practical marketing insights.

The Impact Of Digitalization, Workload, And Organizational Culture On Organizational Citizenship Behavior Thru Job Satisfaction

2026-10-09T14:20:53+07:00

This study aims to analyze the influence of digitalization, workload, and organizational culture on Organizational Citizenship Behavior (OCB) with job satisfaction as a mediating variable in universities in Tangerang Regency. The research approach used is quantitative with a survey method. The research sample consisted of 200 respondents, including lecturers and educational staff, who were selected thru purposive sampling. Data analysis was conducted using the Structural Equation Modeling based on Partial Least Squares (SEM-PLS) technique. The research findings indicate that digitalization, workload, and organizational culture have a positive and significant impact on job satisfaction, but do not directly influence OCB. Conversely, job satisfaction is proven to have a significant impact on OCB and serves as a mediating variable that bridges the influence of digitalization, workload, and organizational culture on OCB. This finding confirms that job satisfaction is a crucial psychological mechanism in driving the emergence of extra-role behavior in a university setting. Theoretically, this research strengthens the Job Demands–Resources (JD-R) Model and Job Characteristics Theory frameworks. Practically, the research findings have implications for university management to optimize digitalization strategies, balance workload, and strengthen organizational culture, with the main focus on increasing job satisfaction to sustainably drive OCB.

How Transformational Leadership Drives Food Security Performance In The Public Sectors? A Systematic Literature Review

2026-10-09T14:21:31+07:00

Performance on food security in public sector–dominated food systems is uneven, implying that governance and leadership are key drivers beyond economic and technical aspects. This research provides a systematic review of evidence on the relationship between transformational leadership and performance in public sector wrought food security. Under PRISMA 2020 recommendations, a Systematic Literature Review (SLR) was performed using 58 peer-reviewed journal articles from 2015 to 2025, and indexed on Scopus, Web of Science and Google Scholar. These results suggest that transformational leadership impacts on food security performance via organisational learning, policy innovation, inter-agency cooperation, public service motivation and accountability. Yet the relationship is heavily conditional upon context, such as institutional capacity, quality of governance and decentralisation or socio-political circumstance. By linking public leadership theory and food system governance literature, we contribute to a fuller understanding of leadership influenced performance in public food systems with important implications for future research and policy.

Factors Influencing The Intention To Purchase Robux In Indonesia (A Study Of Roblox Players In Indonesia)

2026-10-09T14:21:53+07:00

The development of digital technology has driven the growth of the online gaming industry, particularly on user-generated content (UGC)–based platforms such as Roblox, which also function as a virtual economic ecosystem through the purchase of items using Robux. This study aims to analyze the effects of hedonic value, utilitarian value, economic value, and emotional value on the satisfaction of Roblox players in Indonesia and their subsequent impact on loyalty and intention to purchase virtual items. This research employs a quantitative approach using a survey method with 231 respondents, and the data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The results indicate that economic value has a significant effect on satisfaction and loyalty, and that loyalty has a significant effect on the intention to purchase virtual items. Meanwhile, hedonic value, utilitarian value, and emotional value do not show a significant direct effect.

Strategic Human Capital Disclosure, Agile Work Culture, And Public Trust Via Workplace Pro Environmental Behavior

2026-10-09T15:17:53+07:00

This study examines the influence of Strategic Human Capital Disclosure (SHCD) and Agile Work Culture (AWC) on Public Trust, with Workplace Pro-Environmental Behavior (WPEB) as a potential mediator. Conducted in the manufacturing sector in Bekasi, the research highlights the importance of transparency in human capital management and agile practices for organizational credibility and sustainability. A quantitative approach using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied, with data collected from 318 employees through purposive sampling and online questionnaires. Bibliometric mapping with VOSviewer identified research gaps, as prior studies remain fragmented—focusing separately on disclosure in financial reporting, agile culture in digital adaptation, or pro-environmental behavior from psychological perspectives. Public Trust research is still dominated by corporate governance and CSR, leaving strategic disclosure underexplored. Findings reveal that SHCD and AWC significantly enhance WPEB and directly strengthen Public Trust. However, WPEB does not exert a significant direct effect on Public Trust. SHCD emerges as an effective mediator, while WPEB does not fulfill this role. This study contributes to ESG literature by offering an integrative framework and contextual evidence from Indonesia, emphasizing that strategic disclosure is more critical than employee pro-environmental behavior in building public confidence.

Women As Household Financial Managers: An Accounting Analysis And The Development Of The MLPK-RT Model

2026-10-10T10:55:14+07:00

Household financial management plays an essential role in maintaining family welfare and economic resilience, particularly in households where housewives act as the primary financial managers. This study aims to examine household financial management practices among housewives in the Ciayumajakuning region and to develop a practical financial reporting model suited to their socio-economic conditions and levels of financial literacy. Employing a descriptive qualitative approach, data were collected through in-depth interviews, observations, and documentation involving 15 housewives from low-, middle-, and high-income households across five districts and cities. The findings indicate that household financial management is generally conducted in an informal and intuitive manner, with limited documentation regardless of income level. Although income differences influence planning, control, and saving behavior, they do not necessarily lead to systematic financial recording and evaluation. To address this issue, the study proposes the Household Financial Management Report Model (MLPK-RT), a simple, practical, and adaptive framework that integrates basic accounting principles into daily household financial practices. This model contributes to making accounting more accessible to housewives, while offering practical implications for improving financial discipline, empowering women, and supporting sustainable family welfare.

UGC Storytelling, Platform Interactivity, And Generative AI: Examining Dual Pathways To Purchase Intention In Digital Marketing

2026-10-10T11:01:33+07:00

This study investigates how user-generated content (UGC) storytelling, platform interactivity, and generative AI influence purchase intention through digital marketing mediation in Indonesian digital platforms. Employing PLS-SEM analysis with 300 respondents aged 18-45 years, findings reveal that UGC storytelling significantly enhances both digital marketing effectiveness and purchase intention directly, with digital marketing partially mediating this relationship. Generative AI demonstrates dual functionality as both independent purchase driver and moderator, amplifying digital marketing's influence on purchase intention. Unexpectedly, platform interactivity shows no significant positive effect on digital marketing and exhibits negative direct effects on purchase intention, challenging prevailing theoretical assumptions. The model explains 51.1% variance in digital marketing and 65.6% in purchase intention, demonstrating substantial predictive power. Theoretical contributions include integrating Narrative Transportation Theory with AI-mediated consumer behavior frameworks while revealing boundary conditions for platform interactivity effectiveness. Practical implications emphasize prioritizing authentic UGC storytelling curation, strategic generative AI integration, and critical evaluation of interactive features' actual conversion contributions rather than assuming universal benefits in digital marketing strategies.

The Effect Of Audit Tenure, Public Accounting Firm Specialization, And Public Accounting Firm Size On Audit Quality With Auditor Independence As A Moderating Variable

2026-10-10T11:02:09+07:00

Audit quality is essential for ensuring the credibility of financial statements and sustaining public trust. However, prior studies have produced inconsistent findings regarding the effects of audit tenure, Public Accounting Firm (PAF) specialization, and PAF size on audit quality. This study investigates the influence of these variables on audit quality and examines whether auditor independence moderates the relationships. Using a quantitative approach with ordinal logistic regression in IBM SPSS version 30, data were collected from 50 responden working at PAFs in the Jabodetabek area. The results show that audit tenure significantly affects audit quality, while PAF specialization and PAF size do not. Additionally, auditor independence moderates the relationship between audit tenure and audit quality but does not moderate the effects of PAF specialization and PAF size. Collectively, audit tenure, PAF specialization, and PAF size simultaneously influence audit quality

Implementation Of Copywriting Strategies To Enhance Consumer Engagement At PT Tourezia Cakra Inspira

2026-10-10T11:03:07+07:00

Digital marketing requires effective communication strategies to maintain consumer engagement and support purchase intention. Copywriting plays a strategic role in delivering persuasive messages that communicate brand value. This study examines the implementation of copywriting strategies at PT Tourezia Cakra Inspira across digital platforms. This study employs a qualitative descriptive approach. Data were collected through semi-structured interviews with the Head of Digital Marketing and the Chief Business Officer (CBO), supported by observation and document analysis. The data were analyzed thematically. The findings indicate that PT Tourezia Cakra Inspira applies a structured copywriting workflow, including content briefing, planning, audience research, drafting, review, and publishing. Copywriting practices emphasize trust-building and engagement-oriented communication rather than direct selling. However, the absence of formal copywriting guidelines, standardized engagement indicators, and structured persuasion frameworks limits consistency and strategic effectiveness. Therefore, further formalization and evaluation are required to strengthen copywriting impact.

The Effect Of Cfo Co-Optation, Financial Distress, And Managerial Ability On Tax Avoidance

2026-10-10T14:56:15+07:00

This study is motivated by the rising concern over tax avoidance practices in the financial sector, an industry characterized by high regulatory pressure and complex governance structures. The main issue examined is how internal organizational dynamics CFO Cooptation, Financial Distress, and Managerial Ability shape corporate tax avoidance under different levels of gender diversity. The objective is to empirically analyze the influence of these variables on tax avoidance among financial firms listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, the study employs panel data regression on 250 observations and conducts separate analyses for high and low gender diversity settings. The findings reveal that CFO Cooptation and Managerial Ability have significant negative effects, whereas Financial Distress shows a significant positive effect on tax avoidance. Situational analysis indicates that gender diversity weakens the positive impact of Financial Distress and strengthens the ethical influence of Managerial Ability in reducing tax avoidance. The study concludes that managerial characteristics and gender diversity jointly shape corporate tax behavior, highlighting the importance of inclusive governance and gender-balanced leadership in promoting fiscal transparency.

Employer Branding, Use of Social Media, and CSR as Determinants of Gen Z’s Intention to Apply: Corporate Reputation as Mediator

2026-10-10T14:57:19+07:00

This study examines the influence of employer branding, use of social media, and corporate social responsibility (CSR) on Gen Z’s intention to apply for a job, with corporate reputation as a mediator. This research adopts a quantitative approach and data were collected from 275 respondents consisting of final-year undergraduate students and fresh graduates from the Faculty of Economics and Business (FEB) at public and private universities in the Jabodetabek area. Data were analyzed using Structural Equation Modeling (SEM) to test the hypotheses. The findings indicate that employer branding and CSR have significant positive effects on corporate reputation. Furthermore, corporate reputation had a positive and significant effect on intention to apply and served as a mediating variable between employer branding and CSR toward intention to apply. However, corporate reputation did not mediate the relationship between use of social media and intention to apply. These findings highlight that Gen Z’s decision to apply was strongly influenced by their perception of a company’s positive reputation. Also the results contributed to signaling theory and provided practical implications for organizations to develop employer branding and CSR strategies to attract potential young talents.

The Role of Reward/Gift, Customer Relationship Management (CRM), and Reputation in Improving Google Reviews at PT Nasmoco Bahtera Motor

2026-10-10T14:57:52+07:00

In the digital service economy, online customer reviews play a crucial role in shaping consumer trust, brand credibility, and corporate reputation. For service-oriented industries such as automotive dealerships, Google Reviews are no longer a passive feedback channel but a strategic managerial tool that requires active and systematic management. This study aims to analyze the role of Google Reviews as a digital customer feedback platform at PT Nasmoco Bahtera Motor and to examine how reward-based strategies, Customer Relationship Management (CRM) practices, and corporate reputation contribute to enhancing Google Review performance. Specifically, the research explores the influence of non-monetary rewards or gifts on customer motivation to provide online reviews, the integration of Google Review management within CRM practices, and the extent to which corporate reputation strengthens customer trust and feedback behavior. A qualitative case study approach was employed, with data collected through semi-structured interviews with key organizational divisions, direct observation during an internship period, documentation of Google Review activities, and analysis of internal records. The data were analyzed using thematic analysis. The findings reveal that Google Review performance is shaped not only by service quality, but also by effective reward mechanisms, responsive and personalized CRM practices, and a strong corporate reputation. Corporate reputation reinforces the credibility of reviews, while CRM-driven responses transform feedback into long-term relational value.

Analysis Of The Influence Of Digital Transformation As A Mediator On Digital Leadership, Organizational Commitment, And Job Satisfaction In The Tax Court Secretariat

2026-10-10T14:58:18+07:00

This study aims to analyze the influence of digital leadership on organizational commitment and job satisfaction, as well as to examine the mediating role of digital transformation in these relationships. The research was conducted among 232 employees working at the Secretariat of the Tax Court. Data were processed using structural equation modelling with the partial least squares (SEM-PLS) approach. The results indicate that all hypotheses are supported, and digital transformation plays a role as a partial mediator in the relationship between digital leadership and both organizational commitment and job satisfaction. This is evidenced by the significance and positive direction of both direct and indirect effects. These findings highlight the importance of digital transformation in strengthening the impact of digital leadership on organizational commitment and employee job satisfaction.

The Influence Of Exports, Imports, And Foreign Investment On Economic Growth In Indonesia

2026-10-10T14:59:34+07:00

This study analyzes the effect of exports, imports, and Foreign Direct Investment (FDI) on Indonesia's economic growth using the Autoregressive Distributed Lag (ARDL) approach for the period 1985–2024. The results show a long-term cointegration relationship between trade, foreign investment, and Gross Domestic Product (GDP), as well as a significant adjustment mechanism toward equilibrium. However, partially, exports and imports do not have a significant effect on growth, while FDI is positively directed but not yet statistically significant. These findings affirm that economic openness has a structural link with growth, but its effectiveness is largely determined by the quality of trade structures and domestic capacity.

Consumer Trust Mediates Purchase Decisions Influenced by Design, Location, and Price

2026-10-10T15:00:08+07:00

This study aims to determine and analyze the effect of design, location, and price on consumer trust and purchasing decisions, as well as how consumer trust mediates the relationship between design, location, and price on purchasing decisions. This research is a quantitative study with an explanatory approach. The population in this study were prospective consumers who came to the housing exhibition at PT Neo Pudji Jaya, the sample was determined at 110 people and was taken by accidental sampling technique. Data analysis used the SEM (Structural Equation Modeling) model or Structural Equation Model with the warp PLS 5.0 program. The results of the study show that design and price have a significant effect on consumer trust, while location does not have a significant effect on consumer trust. Design and location have a significant effect on purchasing decisions, while price does not have a significant effect on purchasing decisions. Consumer trust has a significant effect on purchasing decisions. Design and price have a significant effect on purchasing decisions through consumer trust, while location does not have a significant effect on purchasing decisions through consumer trust.

The Influence of Village Fund Management Apparatus Competence, Community Participation, Internal Control System, and Village Fund Transparency on Village Fund Management Accountability with Tax as a Mediating Variable in Taba Renah Village, Pagar Jati Dis

2026-10-10T15:00:29+07:00

This study aims to analyze the influence of village fund management apparatus competence, community participation, internal control systems, and village fund transparency on village fund management accountability with taxes as a mediating variable in Taba Renah Village, Pagar Jati District, Central Bengkulu Regency. This study uses a quantitative method with village apparatus and community as the research objects. The study population was 50 respondents with a saturated sampling technique. The data used are primary data, while data analysis uses descriptive analysis and multiple linear regression with the help of the SPSS 25 program. The results of the study indicate that the competence of village fund management officials has a positive and significant effect on the accountability of village fund management (sig. 0.009 < 0.05), while community participation has no significant effect (sig. 0.521 > 0.05). The internal control system (sig. 0.002 < 0.05) and transparency of village funds (sig. 0.000 < 0.05) also have a positive and significant effect on the accountability of village fund management. For tax variables, apparatus competence (sig. 0.012 < 0.05), internal control system (sig. 0.000 < 0.05), and transparency of village funds (sig. 0.000 < 0.05) have a significant effect, while community participation has no effect (sig. 0.060 > 0.05). The results of the mediation test show that taxes partially mediate the influence of apparatus competence (sig. 0.000 < 0.05) and internal control systems (sig. changed from 0.000 to 0.035 < 0.05), fully mediate the influence of village fund transparency (sig. becomes 0.485 > 0.05), but does not mediate the influence of community participation (sig. 0.060).

Driving Purchase Decisions On Shopee: The Role Of Customer Engagement And E-Wom In Bandar Lampung

2026-10-12T12:24:54+07:00

This study aims to determine the effect of customer engagement and electronic word of mouth (E-WOM) on the purchasing decisions of Shopee users in Bandar Lampung City. This study uses primary data obtained directly from respondents through a questionnaire. The sampling technique used is non-probability sampling with a purposive sampling method of 120 respondents who are Generation Z aged 17-28 years, in Bandar Lampung, and have made purchases through Shopee. The data analysis method used in this study is multiple linear regression analysis. The results of the study show that (1) customer engagement has a positive and significant effect on the purchasing decisions of Shopee users in Bandar Lampung, (2) electronic word of mouth (E-WOM) has a positive and significant effect on the purchasing decisions of Shopee users in Bandar Lampung, and (3) customer engagement and electronic word of mouth simultaneously have a significant effect on the purchasing decisions of Shopee users in Bandar Lampung.

Going Concern Audit Opinion As A Mediator Between Financial Condition and Dividend Distribution: Evidence From Indonesian Property and Real Estate Companies

2026-10-12T12:25:46+07:00

This study examines the direct effects of financial condition, previous audit opinion, and corporate growth on dividend distribution, as well as the mediating role of going concern audit opinion among property and real estate companies listed on the Indonesia Stock Exchange during 2022–2024. A quantitative explanatory approach was employed using purposive sampling, resulting in 21 companies (63 firm-year observations). Panel data regression, binary logistic regression, and the Sobel test were applied to analyze the proposed relationships. The findings indicate that corporate growth has a significant negative effect on dividend distribution and a significant positive effect on the probability of receiving a non-going concern audit opinion. In addition, the Current Ratio has a negative effect on dividend distribution at the 10% significance level, whereas the Debt to Asset Ratio, Return on Investment, previous audit opinion, and going concern audit opinion are not statistically significant. Furthermore, the Sobel test confirms that the going concern audit opinion does not mediate the relationships between the independent variables and dividend distribution. These findings suggest that dividend policy is primarily driven by corporate growth and firms' financing decisions rather than audit-related factors.

Building Organizational Citizenship Behavior through Employee Competence, Organizational Commitment and Perceived Organizational Support Evidence from Employees of the Currency Management Department, a Central Bank

2026-10-13T10:04:32+07:00

This study examines the effect of employee competence and organizational commitment on organizational citizenship behavior (OCB), both directly and through the mediating role of perceived organizational support (POS), among employees of the Currency Management Department (CMD) of a central bank. A causal-associative quantitative design was applied to 154 of 220 permanent CMD employees selected through purposive sampling. Data were collected via a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a two-stage higher-order construct approach in SmartPLS 4. Employee competence and organizational commitment positively and significantly affect both OCB and POS, with POS emerging as the strongest direct predictor of OCB, exceeding the direct effects of both exogenous variables. POS also significantly mediates the effect of competence (VAF = 45.50%) and commitment (VAF = 40.60%) on OCB, confirming a partial mediation mechanism for both paths. Notably, competence proved to be the single strongest predictor in the entire model when directed toward POS, even surpassing commitment's effect on POS. The model explains 49.4% of the variance in OCB and 52.6% of the variance in POS, with a good model fit (SRMR = 0.036; NFI = 0.901). These findings confirm three key insights. First, competence, commitment, and POS each significantly and directly shape OCB, with POS as the dominant driver. Second, POS significantly channels part of competence's and commitment's influence on OCB, confirming it as an active mediating mechanism rather than a parallel construct. Third, and most practically, because this mediation is only partial, strengthening competence and commitment is most effective for OCB when these efforts are paired with visible organizational support, so that gains in X also elevate perceived support (Z), thereby amplifying the ultimate effect on OCB (Y). These findings confirm the relevance of Social Exchange Theory and Organizational Support Theory in explaining extra-role behavior in a public financial institution, particularly in support of sustainable currency-management initiatives such as Green PUR.

The Effect Of Service Quality And Customer Reviews On Repurchase Decisions Among Marketplace Users

2026-10-13T10:05:13+07:00

This study aims to determine the effect of service quality and customer reviews on consumers’ repurchase decisions in marketplaces. A quantitative approach was employed, with data collected through questionnaires distributed to 120 respondents who had previously conducted transactions on marketplaces. The sampling technique used was purposive sampling. Data were analyzed using multiple linear analysis with SmartPLS. The F-test results indicate that service quality and customer reviews simultaneously have a significant effect on repurchase, with an F-test value of 0.000, below the 0.05 significance level. The partial t-test results show that service quality significantly affects repurchase, with a t-test value of 0.023 and a significance value of 0.000. Meanwhile, customer reviews also significantly affect repurchase, with a t-test value of 2.297 and a significance value of 6.208. The coefficient of determination (R²) of 0.329 indicates that 33% of the repurchase variable can be explained by service quality and customer reviews, while the remaining 67% is explained by other variables not examined in this study.

Self-Leadership and Trait Emotional Intelligence on the Adaptive Performance of Distance Education Lecturers: The Mediating Role of Work Engagement

2026-10-13T10:05:39+07:00

This research examines how self-leadership and trait emotional intelligence influence adaptive performance with work engagement serving as a mediator among distance education lecturers in Indonesia. Data obtained from 234 lecturers in an Indonesian cross-institutional distance learning environment were examined using PLS-SEM. The findings demonstrate that work engagement positively affect adaptive performance, while self-leadership and trait emotional intelligence positively affect both work engagement and adaptive performance. Additionally, work engagement significantly explains part of the link between self-leadership and adaptive performance but not significantly transmit the effect of trait emotional intelligence. The finding indicates that self-leadership and trait emotional intelligence function as distinct yet complementary personal resources for adaptive performance through various pathways. The study extends the JD_R model by demonstrating that the-resource-engagement-performance process varies across personal resources. The results practically provide insights for remote education institutions to build professor development programs that enhance personal resources and assist lecturer’s ability to adjust to changing work demands.

Risk Based Capital, Audit Committee Effectiveness and Reserve Management in Indonesia Life Insurance Companies

2026-10-13T10:06:06+07:00

This study examines whether Risk-Based Capital (RBC) and audit committee effectiveness constrain reserve management in Indonesian life insurance companies. The analysis uses a balanced panel of 40 conventional life insurers observed from 2020 to 2024, producing 200 firm-year observations. Reserve management is measured through abnormal Net Technical Reserve, derived from a first-stage model that estimates the normal reserve ratio using benefit ratio, premium growth, reinsurance dependence, and firm size. The reported main specification applies two-way fixed effects with firm- and year-specific effects and White period cross-section clustered standard errors. The results show that RBC has a negative and statistically significant coefficient, while audit committee meeting frequency also has a negative and significant association with reserve management. Foreign ownership is positively associated with reserve management, whereas the proportion of independent commissioners is not significant. The findings indicate that capital adequacy and active audit committee monitoring are associated with lower reserve discretion. The study contributes evidence from a regulated emerging-market life insurance setting, while also identifying specification and measurement issues that require robustness verification before strong causal claims are made.

Determination Of Fraud And Misuse Of Information Technology On Academic Fraud Behavior With Self-Efficacy As A Moderating Variable

2026-10-13T10:06:37+07:00

This study aims to analyze the influence of the fraud hexagon, which includes pressure, opportunity, rationalization, cability, arrogance, and collusion, as well as the misuse of information technology on academic fraud behavior, with the moderating role of self-efficacy in accounting students. This study employs a quantitative approach using a survey method targeting active accounting students at universities in Indonesia, both public and private, at the D3, S1, and S2 levels. Respondents were selected using convenience sampling, resulting in a sample of 385 participants. Data analysis was conducted using SmartPLS 4 software. The results indicate that the fraud hexagon (pressure, opportunity, rationalization, cability, arrogance, and collusion) influences academic fraud, whereas within the fraud hexagon moderated by self-efficacy, only the opportunity dimension significantly influences academic fraud. This indicates that high self-efficacy can reduce the influence of opportunity in driving academic fraud. Conversely, self-efficacy is unable to moderate the influence of pressure, rationalization, cability, arrogance, and collusion on academic fraud behavior. The misuse of information technology influences academic fraud behavior even when moderated by self-efficacy. This study contributes to the development of the fraud hexagon theory in the academic setting and underscores the importance of enhancing self-efficacy and strengthening academic integrity as efforts to minimize academic fraud in higher education institutions.

The Effect of Tax Risk and Profitability on Firm Value, with Independent Commissioners and the Audit Committee Serving as Moderating Variables

2026-10-17T09:06:29+07:00

This study aims to examine the effect of tax risk and profitability on firm value, with independent commissioners and the audit committee serving as moderating variables. A descriptive quantitative research design was employed using secondary data from the annual reports of companies in the Investment Company subsector listed on the Indonesia Stock Exchange for the 2020–2024 period. The study population consisted of 11 companies, with 10 selected as the research sample. Panel data regression analysis was conducted using E-Views 13 software. The results show that Tax Risk has a positive effect on Firm Value, while Profitability has no significant effect on firm value in both models. Likewise, the moderating effects of both Independent Commissioners and the Audit Committee have no significant influence on firm value.

The Effect of Sales Growth and Profitability on Effective Tax Rates with Good Corporate Governance as a Moderation

2026-10-17T09:07:37+07:00

This study aims to examine the effect of sales growth and profitability on the effective tax rate, with the audit committee as a moderating variable. This study uses a quantitative approach, using secondary data obtained from the annual reports of mining sector companies listed on the Indonesia Stock Exchange for the 2020–2023 period. The research population consisted of 48 companies, of which 17 were selected as the research sample. Panel data regression analysis was conducted using E-Views 13 software. The study results indicate that sales growth (SG) has no effect on the effective tax rate (ETR), while profitability (ROA) has a negative and significant impact on ETR. The audit committee strengthens the effect of sales growth on ETR, but it does not moderate the relationship between profitability and ETR.

The Impact of The Central Kalimantan Food Production Centre Area (Food Estate) Policy on Rice Production in Kalimantan

2026-10-17T09:08:04+07:00

The Central Kalimantan Food Production Centre Area (Food Estate) Program is one of the strategic policies aimed at increasing production and maintaining national food security. This study examines the impact of the national strategic policy to develop food production centre areas in Central Kalimantan on rice production, using the difference-in-difference method with panel data from cities and districts in the Kalimantan region. Analysis of the regression results indicates that the policy of developing the Food Production Centre Area program in Central Kalimantan does not have a statistically significant impact on rice production, at least until 2023. The results of the parallel trend and placebo effect tests show a parallel trend and no placebo effect. This condition suggests that the government's policy strategy for developing food production centre areas in Central Kalimantan is less effective in increasing rice production in designated food estate areas in the short term.

What Challenges Face Carbon Tax Implementation in Indonesia?

2026-10-17T09:08:31+07:00

This study analyzes the technical procedures and administrative challenges of implementing a carbon tax in Indonesia. Using a descriptive qualitative approach, this research combines primary data from questionnaires and interviews with tax officials with secondary data from recent academic literature and regulations. The findings indicate that the carbon tax in Indonesia is formally regulated under Law No. 7 of 2021, involving processes such as identifying tax subjects and objects, measuring emissions, reporting, and enforcement. However, its execution is constrained by several critical factors, including limited technical guidelines, inadequate administrative systems, insufficient human resource capacity, and taxpayer resistance. The results also reveal that while tax officials generally understand the concept, their operational readiness remains moderate. This study contributes empirical insights from an administrative perspective, which remains underexplored in the literature. Strengthening regulatory clarity, improving institutional capacity, and enhancing inter-agency coordination are essential to ensure the effective implementation of carbon tax policies in Indonesia.

The Role Of ESG In Sustainable Financial Strategies and Innovation Towards Competitive Advantage Through GCG

2026-10-17T09:08:57+07:00

Study This aim For analyse influence Financial Strategy Sustainable and Innovation Finance to Superiority Competitive with Environmental, Social, and Governance (ESG) as variables mediation. Phenomenon increasing demands implementation principle sustainability and innovation in practice finance in the ESG era demands company For No only profit- oriented, but also on fulfilment stakeholder expectations and sustainability term long . Runway the theory used covering Resource-Based View (RBV), Stakeholder Theory, and Dynamic Capability Theory. Study This use approach quantitative with method Structural Equation modelling - Partial Least Square (SEM-PLS). Data obtained from [customize : questionnaire manager /executive company or secondary data in the form of report annual and sustainability reports of companies listed on the IDX and including in IDX ESG Leaders index]. Variable study operationalized through indicators that include aspect investment green, transparency finance, implementation product finance innovative, ESG scores, and indicator performance financial and non-financial For measure superiority competitive. Research results demonstrate financial strategy sustainable influential positive significant effect on competitive advantage (β=0.190; p=0.024), while financial innovation (β=-0.225; p=0.007) and ESG (β=-0.207; p=0.015) had a significant negative effect. ESG did not mediate the relationship and GCG did not moderate the effect of ESG on superiority competitive.

Determinants Of Interprovincial Income Disparity In Java: An Analysis Of Fiscal, Macroeconomic, And Demographic Variables

2026-10-19T11:25:10+07:00

This study aims to empirically analyze the fiscal, macroeconomic, and demographic determinants of interprovincial income disparities in Java from 2015 to 2024, specifically focusing on the General Allocation Fund, economic growth, the Provincial Minimum Wage, and total population. Utilizing a quantitative approach, the research applies panel data regression with a Random Effect Model framework to analyze 60 observations across six provinces. The findings reveal that the General Allocation Fund exerts a statistically significant negative influence, effectively reducing interprovincial income inequality. In contrast, economic growth demonstrates a significant positive correlation, indicating that current economic expansion actually widens regional income gaps. Furthermore, both the Provincial Minimum Wage and total population do not show a statistically significant impact on aggregate disparity. The research concludes that decentralized fiscal support provides a crucial buffer against inequality, while the inherently exclusionary nature of Java's modern economic expansion remains a structural catalyst for disparity. Consequently, policymakers must focus heavily on structural economic reforms and inclusive growth strategies that integrate marginalized workforces, moving beyond reliance on basic demographic indicators and formal wage regulations

The Effect of The Reference Rate (BI-Rate) on Micro, Small, and Medium Enterprise (MSME) Lending For The Period 2016-2023

2026-10-19T11:25:35+07:00

This study identifies the impact of the Bank Indonesia reference rate (BI-Rate) on MSME lending, amid the significant challenges experienced by MSMEs due to the Covid-19 pandemic and the importance of sustaining MSME growth, as MSMEs are the largest contributors to Indonesia's economic growth. The research employs a panel data regression model with the system Generalized Method of Moment (Sys-GMM) estimation method and aims to determine the effect of the BI-Rate on MSME credit from the second quarter of 2016 to the fourth quarter of 2023. The data used includes individual bank financial statements and macroeconomic variables. The findings reveal that the BI-Rate has a significant negative impact on MSME lending. Every increase in the BI-Rate leads to a decrease in MSME credit disbursement, and vice versa. This research enhances our understanding of the importance of effective monetary instruments in maintaining financial and monetary stability. Additionally, it highlights that banks are less responsive to changes in the BI-Rate, which could be attributed to asymmetric information, an issue that requires special attention from the government and central bank.

Influence Loyalty, Motivation And Commitment Towards Chaplain Performance At Islamic Boarding School In Surabaya

2026-10-19T11:25:57+07:00

This study aims to explore the impact of loyalty, motivation, and commitment on the performance of chaplains in Islamic boarding schools in Surabaya. The research employs a quantitative approach, utilizing multiple linear regression tests through the Statistical Product and Service Solution (SPSS version 25) program. A saturated sampling technique is applied for data collection by distributing questionnaires directly to the 56 chaplains in Surabaya's Islamic boarding schools.The findings, as indicated by the coefficient of determination (R square), reveal that 76.8% of the performance variable is influenced by loyalty, motivation, and commitment, while the remaining 23.2% is attributed to other unexplored variables. The results highlight that (1) Loyalty significantly and positively impacts the performance of Islamic boarding school chaplains in Surabaya, (2) Motivation exhibits a positive but insignificant effect on the performance of chaplains, (3) Commitment positively and significantly influences the performance of Islamic boarding school chaplains in Surabaya, and (4) Collectively, loyalty, motivation, and commitment exert a simultaneous positive influence on the performance of Islamic boarding school chaplains in Surabaya.

Antecedents of Brand Authenticity: A Dimensional Analysis of ATLAS Sarong Consumers in Tasikmalaya City

2026-10-19T11:29:21+07:00

This study examines the influence of brand warmth and brand competence on the dimensions of brand authenticity, including continuity, credibility, integrity, and symbolism among consumers of ATLAS Sarongs in Tasikmalaya City. The study employed statistical methods, utilizing a seven-point Likert scale as the data collection tool. Purposive sampling was used as the sampling method, and the data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4. The results indicate that brand warmth and brand competence have a positive influence on continuity, credibility, integrity, and symbolism. Brand warmth was found to have the greatest influence on credibility, while brand competence was found to have the greatest influence on continuity.

FOMO and Consumptiveness: The Social Dynamics of Generation Z in the Digital Age from an Islamic Perspective

2026-10-19T11:30:07+07:00

This research uses qualitative research, through data collection techniques, namely observation, interviews, and documentation with a phenomenological approach. The dynamics of Fear of Missing Out (FOMO) in consumptive behavior have a very large influence on Generation Z, on mental health and consumptive behavior. This study uses qualitative research, through data collection techniques such as observation, interviews, and documentation with a phenomenological approach. The dynamics of Fear of Missing Out (FOMO) in consumptive behavior have a significant influence on Generation Z's mental health and consumptive behavior, as well as an emotional drive to obtain what is currently trending, resulting in excessive anxiety. The factors causing FOMO in Generation Z's consumer behavior are seen in excessive purchasing, to the point where it is difficult to control oneself and refrain from harmful actions. There are also those who believe that social media can provide everything quickly and easily. The impact will cause people to become more self-centered, resulting in not only themselves but also their families feeling that they are spending excessively, which will affect the economy negatively. However, there are also those who are able to control themselves, and there are even those who use online credit to fulfill their desires. Thus, the explanation illustrates that there are levels in the phenomenon of FOMO, namely high, medium, and low levels. In Islamic law, this is not recommended because it will damage morals, cause people to feel dissatisfied (qona'ah) with what they have been given, and be ungrateful for the blessings they have, as well as being wasteful in their finances due to excess/extravagance.

The Effect Of Green Marketig: Green Product, Green Promotion, And Green Price On Purchasing Decisions Ikea Palu City Through Consumer Behavior

2026-10-19T11:30:33+07:00

This study aims to determine the effect of green marketing specifically green products, green promotions, and green pricing on purchasing decisions at IKEA in Palu, with consumer behavior serving as a mediating variable. The method used is quantitative with an explanatory design approach. The population in this study consists of IKEA customers in Palu City, with a sample of 100 people selected using purposive sampling based on the sample size formula for the population with a margin of error of 0.10%. Data were collected using a questionnaire and analyzed using SEM-PLS via WarpPLS 8.0. The results of this study indicate a positive influence of green marketing comprising green products, green promotions, and green pricing on consumer behavior and purchasing decisions. These findings suggest that green marketing not only meets practical needs but also provides emotional value, such as satisfaction and a sense of pride in contributing to environmental conservation. By focusing on sustainability, transparency, and education, this approach enhances consumers’ awareness of the importance of environmentally friendly products.

The Influence of Digital Literacy, Marketing Creativity, and Supply Chain Management on the Sustainability of Tofu Business in Purwodadi Dalam Village

2026-10-19T11:30:58+07:00

This study aims to determine the influence of digital literacy, marketing creativity, and supply chain management on the sustainability of tofu businesses in Purwodadi Dalam Village. Technological changes and increasingly competitive business environments require MSMEs to utilize digital technology, innovate in marketing, and effectively manage supply chains to ensure their businesses survive and thrive. The study employed a quantitative approach with a survey method, distributing questionnaires to 50 tofu business owners who were selected as respondents. Data analysis techniques were performed using SPSS 29, including validity and reliability tests, multiple linear regression, t-tests, F-tests, and coefficients of determination. The results of the study indicate that digital literacy and marketing creativity have a positive and significant effect on the sustainability of tofu businesses. Supply chain management does not show a significant effect on the sustainability of tofu businesses. Simultaneously, these three variables have a significant influence on business sustainability, with an Adjusted R Square value of 0.650, indicating that supply chain management, marketing creativity, and digital literacy contribute 65% to business sustainability. Other factors influenced by this study are not included here. This study implies that improving digital capabilities and marketing creativity are important factors in maintaining the sustainability of tofu businesses. In addition, support is needed in the form of training, business mentoring, and strengthening the supply chain system so that MSMEs can increase competitiveness and maintain business sustainability in the digital era.

The Role of Digital Marketing and Service Quality in Shaping Customer Loyalty at the Creative Cuisine Restaurant Pizza Creafe in Taiwan

2026-10-19T11:31:19+07:00

This study aims to analyze the effects of digital marketing and service quality on customer loyalty at the creative culinary restaurant Pizza Creafe in Taiwan. The study employed a quantitative approach using a survey method involving 97 respondents selected through purposive sampling. Data analysis was conducted using multiple linear regression with SPSS version 22. The results show that digital marketing has a positive and significant effect on customer loyalty (Sig. = 0.049 < 0.05), while service quality does not have a significant effect (Sig. = 0.155 > 0.05). Taken together, the two variables did not have a significant effect on customer loyalty (Sig. = 0.089), with a coefficient of determination (R²) of 0.050, indicating that the model explains 5% of the variation in customer loyalty. These findings suggest that digital marketing plays a more dominant role than service quality in shaping customer loyalty. The research results are expected to provide insights for restaurant managers in optimizing digital marketing strategies to enhance customer loyalty.

Understanding Non-User Resistance toward Electric Motorcycle Adoption in Indonesia: The Role of Environmental Concern and Incentive Policy

2026-10-19T11:31:43+07:00

Indonesia has the largest motorcycle population in Southeast Asia, yet electric motorcycle adoption remains below 1% of total national motorcycles. This study analyzes non-user resistance to electric motorcycle adoption using the Innovation Resistance Theory (IRT) framework, examining the moderating roles of environmental concern and incentive policy. A quantitative approach was employed with a survey of 166 non-user respondents across Indonesia. Data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings reveal that usage barriers, value barriers, and risk barriers significantly and negatively influence behavioral intention. Environmental concern and incentive policy positively affect behavioral intention. Notably, environmental concern moderates the relationships between all three barriers and behavioral intention—positively for usage and value barriers but negatively for risk barriers, indicating that environmentally conscious consumers have higher expectations for technological reliability. Conversely, incentive policy does not moderate the relationship between functional barriers and behavioral intention. These findings enrich the IRT literature within developing country contexts and imply that incentive policies must be complemented by non-financial approaches such as infrastructure development, product quality assurance, and public education to effectively address non-user barriers.

The Contribution Of Taro Chips Msmes To The Growth Of The Regional Creative Economy In Mempawah Regency, West Kalimantan

2026-10-19T14:22:30+07:00

Taro chips SMEs represent a form of local potential utilization that is capable of creating added value by transforming agricultural products into high-value economic goods. This study aims to analyze the contribution of taro chips Micro, Small, and Medium Enterprises (MSMEs) to the growth of the regional creative economy in Mempawah Regency, West Kalimantan. This research employs a qualitative method with a case study approach. The data sources consist of both primary and secondary data. Data collection techniques include observation, interviews, and documentation. Data analysis is conducted through data condensation, data display, and conclusion drawing. The findings indicate that taro chips MSMEs in Mempawah Regency function not merely as economic activities, but also as drivers of transformation toward an economy based on added value, creativity, and innovation. These enterprises connect the agricultural sector with household industries, increase income, generate employment opportunities, and strengthen the local economy as well as regional product identity. Despite facing limitations in capital, management, and market access, the potential for development remains significant through innovation, digitalization, and multi-stakeholder support, thereby positioning these MSMEs as a key pillar of an inclusive and sustainable creative economy.

Strategies To Increase Customer Retention By Improving Product And Service Quality In Food Franchises

2026-10-19T14:22:51+07:00

The present study is focused on exploring strategies to improve product and service quality in the context of food franchises alongside the impact on customer retention. In this competitive industry, customer retention is a major challenge, hence, this study adopted a quantitative method combining SEM-PLS with SmartPLS 4. The results showed both product and service quality have a positive and significant effect on customer satisfaction, which also impacted customer retention. In this context, customer satisfaction has been proven to mediate the effect of product and service quality on customer retention. The results showed that customer satisfaction played a significant role in increasing customer retention in food franchise businesses.

Analysis Of Tax Knowledge, Sanctions, And Tax Office (KPP Pratama) Services On Taxpayer Awareness In Improving Tax Compliance Of Individual Taxpayers In Sme

2026-10-19T14:23:58+07:00

Tax compliance is an important factor in increasing state revenue from the taxation sector. This study aims to analyse and examine the influence of tax knowledge, tax sanctions, and service quality on the awareness and compliance of individual taxpayers who are micro, small and medium enterprises actors. This study uses a quantitative approach with a sample of 100 respondents selected through purposive sampling. Data analysis was conducted using the Partial Least Squares (PLS) method. The results showed that tax knowledge and tax sanctions had a positive and significant effect on taxpayer awareness and compliance, while service quality did not have a significant effect on taxpayer awareness or compliance. Furthermore, taxpayer awareness was not found to mediate the relationship between the independent variables and compliance. These findings indicate that taxpayer compliance is more influenced by direct effects than through mediation mechanisms.

The Effect Of Compensation And Work Culture On The Performance Of State Civil Apparatus (ASN) With Work Motivation As A Mediating Variable At The Bureau Of Finance And General Affairs, Universitas Jember

2026-10-19T14:24:26+07:00

This study aims to analyze the effect of compensation and work culture on the performance of State Civil Apparatus (ASN) at the Bureau of Finance and General Affairs, Universitas Jember, with work motivation as a mediating variable. The research is motivated by the importance of improving ASN performance to achieve a professional, accountable, and results-oriented higher education bureaucracy. A quantitative approach was employed using a survey method. Data were collected through questionnaires distributed to 104 ASN as the research sample. Structural Equation Modeling (SEM) was applied to examine both direct and indirect relationships among variables. The results indicate that compensation does not have a positive and significant direct effect on ASN performance. However, compensation has a positive and significant effect on work motivation. Work culture has a positive and significant influence on both work motivation and ASN performance. Furthermore, work motivation positively and significantly effect on performance and mediates the relationship between compensation, work culture, and performance. These findings suggest that improving ASN performance is more effectively achieved through strengthening work motivation, supported by a fair compensation system and a positive, conducive work culture.

The Moderating Role Of Fomo: Electronic Word Of Mouth And Brand Image On Iphone Repurchase Intention Among Generation Z In Palu City

2026-10-19T14:24:55+07:00

This study aims to examine the influence of electronic word of mouth (E-WOM) and brand image on repurchase intention, as well as the moderating role of Fear of Missing Out (FOMO) among Generation Z iPhone users in Palu City. A quantitative approach was employed using data collected from 130 respondents through purposive sampling. The analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The findings reveal that both E-WOM and brand image have a positive and significant effect on repurchase intention, with brand image showing a more dominant influence. However, FOMO does not significantly moderate the relationship between E-WOM and repurchase intention, nor between brand image and repurchase intention. This indicates that repurchase decisions are primarily driven by rational evaluation of information and stable brand perceptions rather than short-term psychological pressures. This study contributes to the literature by clarifying the limited role of FOMO as a moderating variable in repurchase contexts and emphasizes the importance of cognitive and perceptual factors in shaping consumer behavior.

Fiscal Policy And Credit Growth: The Dynamic Effects Of Capital Expenditure And The Moderating Role Of Unemployment In Regional Development Banks In Indonesia

2026-10-19T14:25:49+07:00

This study analyzes the effect of regional fiscal policy on the credit growth of Regional Development Banks (BPDs) in Indonesia, incorporating the dynamic effects of capital expenditure and the role of the unemployment rate as a moderating variable. Using unbalanced panel data from 27 BPDs over the period 2010–2024 and a fixed effects model with Driscoll–Kraay standard errors, the results show that capital expenditure has a positive and significant effect on credit growth, both contemporaneously and in its lagged form, indicating dynamic effects. In contrast, intergovernmental fiscal transfers (TKDD) exhibit a negative effect, while inflation and the unemployment rate do not have significant direct effects. However, moderation analysis reveals that the unemployment rate strengthens the positive effect of capital expenditure on credit growth. In addition, cumulative effect testing confirms that the impact of capital expenditure increases over time. These findings highlight the importance of improving the quality of capital expenditure and strengthening coordination between regional fiscal policy and the banking sector to enhance BPD intermediation, particularly under conditions of high unemployment.

The Effect Of Future Orientation, Job Prospects, And Parental Support On The Decision To Choose The Management Major At The FEB-UNTAD

2026-10-19T14:26:22+07:00

This research is motivated by the fact that new students' decisions are often not entirely based on clear factors when choosing a major. This study aims to determine the influence of future orientation, job prospects, and parental support on students' decisions to choose the Management major at FEB-UNTAD in 2025. The method used is descriptive quantitative. The population in this study consists of new students at FEB-UNTAD, with a sample of 165 students selected using the Slovin formula with a margin of error of 0.5%. Data were collected through questionnaires and analyzed using SPSS 26, with validity tests, reliability tests, classical assumption tests, and hypothesis tests. The results show that future orientation, job prospects, and parental support simultaneously have a positive and significant effect on students' decisions to choose the Management major. Partially, all three variables positively influence the decision to choose a major, with a clear future orientation, promising job prospects, and strong parental support as the main driving factors in the selection of the Management major. These findings indicate that students tend to choose majors that can support the achievement of their long-term career goals, with consideration of strong external support from parents.

The Effect Of Fuel Oil Subsidy On Transportation Costs: A Case Study Of The One Price Fuel Oil Policy In The Small Islands And Outermost Regions

2026-10-19T14:26:44+07:00

This study examines the impact of Indonesia’s 2017-2019 One Price Fuel policy, which aimed to equalize gasoline and diesel prices nationwide, on transportation costs in small island and outermost regions. Transportation costs are measured by fuel costs per kilometer to the government center. Using Village Potential (Podes) data from 2006, 2014, 2018, 2019, 2020, and 2021, the study analyzes 1,993 villages with 8,374 observations. Employing the Difference-in-Differences (DID) method, the results show that the policy significantly reduced transportation costs in outermost regions by IDR 10,140 per kilometer, while the reduction in small island areas was not statistically significant. These findings suggest that price-based policies can improve access to affordable fuel when supported by adequate supply, sufficient authorized distributors, and geographically targeted distribution strategies.

The Acceptance Of The Dipayang Application Within Government Regency Of Kepahiang: Empirical Examination Of Theory Of Planned Behavior (TPB)

2026-10-19T15:27:31+07:00

This study examines the acceptance of the Dipayang application for managing Regional Property Assets within the Government of Kepahiang Regency, Indonesia, using the Theory of Planned Behavior (TPB) as the primary theoretical framework. The research employs a quantitative approach, utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM) with bootstrapping to test four hypotheses derived from the TPB model. Data was collected from civil servants directly involved in asset management. The results of the bootstrap analysis reveal a nuanced pattern of acceptance. Three hypotheses are supported: Subjective Norm and Perceived Behavioral Control exert a significant positive influence on Behavioral Intention to use the application, which in turn strongly predicts Actual Use Behavior. However, contrary to the classic TPB proposition, the hypothesized positive influence of Attitude on Behavioral Intention is not statistically supported. This finding suggests that in the context of mandatory information systems within hierarchical public sector bureaucracies, adoption is driven more by social compliance (subjective norms) and perceived enabling conditions than by individual evaluative beliefs. The study contributes to the information systems literature by contextualizing TPB, highlighting its boundary conditions in mandatory-use settings. Practically, it provides local government managers with evidence-based insights to refine implementation strategies, emphasizing leadership endorsement, peer influence, and robust technical support over mere persuasive communication about the application's benefits.

The Effect of Government Expenditure on Gross Regional Domestic Product (GRDP) in Bengkulu Province, 2010–2019 and 2023

2026-10-19T15:28:02+07:00

This study aims to analyze the development of government expenditure and Gross Regional Domestic Product (GRDP), as well as to examine the effect of government expenditure on GRDP in Bengkulu Province during the period 2010–2019 and 2023. This research employs a quantitative approach using descriptive and associative methods. The data used are secondary time series data obtained from the Central Bureau of Statistics (BPS) and the Directorate General of Treasury (DJPB). The analytical method applied is simple linear regression, supported by classical assumption tests including normality, heteroscedasticity, and autocorrelation tests. The results indicate that government expenditure in Bengkulu Province shows an increasing trend despite some fluctuations in certain periods. Meanwhile, GRDP also demonstrates a positive growth trend throughout the observation period. Based on the regression analysis, government expenditure has a positive and significant effect on GRDP, with a regression coefficient value of 6.817819. The t-test result shows a probability value of 0.0001, which is lower than the significance level of 0.05, indicating that the hypothesis is accepted. The coefficient of determination (R²) is 0.849253, meaning that 84.93% of the variation in GRDP can be explained by government expenditure. In conclusion, government expenditure plays a significant role in promoting regional economic growth in Bengkulu Province. Therefore, local governments are expected to optimize public expenditure allocation effectively and productively to enhance regional economic performance.

The Influence of Workplace Spirituality and Workplace Climate on Civil Servants’ Job Performance through Intrinsic Motivation

2026-10-19T15:28:56+07:00

This study examines the influence of workplace spirituality and workplace climate on job performance, with intrinsic motivation as a mediating variable, in public sector organizations located in Indonesia’s underdeveloped, frontier, and outermost (3T) regions. A quantitative cross-sectional approach was employed involving 342 employees of the Supiori Regency Government selected through purposive sampling. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) and Importance Performance Map Analysis (IPMA). The findings indicate that workplace spirituality and workplace climate positively and significantly affect intrinsic motivation and job performance. Workplace spirituality emerged as the strongest predictor of job performance. Intrinsic motivation also significantly mediated the relationship between workplace spirituality, workplace climate, and job performance. The IPMA results reveal that alignment with organizational values, sense of community, and employee involvement in decision-making remain priority areas for organizational improvement. This study highlights the importance of meaningful work and a supportive work environment in sustaining public sector performance within the bureaucratic context of 3T regions while extending the application of Self-Determination Theory in public sector organizations.

The Integration of Circular Supply Chains and Customer-Based Brand Equity in Mapping Brand Strength: A Systematic Literature Review

2026-10-19T16:00:24+07:00

The objective of this study is to conduct a systematic literature review (SLR) by mapping brand strength in the era of sustainability, integrating the Circular Supply Chain (CSC) and Customer-Based Brand Equity (CBBE). Through an analysis of 43 selected articles from the Scopus and Emerald databases, this study summarizes how circular operations such as reverse logistics and resource efficiency can be transformed into valuable assets in the eyes of consumers. Findings indicate that supply chain transparency supported by Industry 4.0 technologies serves as a signal that mitigates the risk of greenwashing while strengthening brand awareness and loyalty. When combined with a strong brand position, this integration not only improves environmental performance but also generates long-term competitive advantage. This study provides a framework for aligning circular operational strategies with brand communication to optimize brand equity.

Emotional Intelligence, Corporate Culture and Job Performance: Examining the Mediating Effect of Employee Engagement in Healthcare Organizations

2026-10-19T16:01:09+07:00

This study aims to analyze the influence of emotional intelligence and corporate culture on job performance mediated by employee engagement among employees of RS Banyumanik Semarang. This research used a quantitative approach with explanatory research methods. The population consisted of 92 active employees with a minimum working period of one year, and all respondents were selected using saturated sampling techniques. Data were collected through questionnaires and analyzed using linear regression and mediation analysis (MedMod) with Jamovi software. The results showed that emotional intelligence and corporate culture had a positive and significant effect on job performance and employee engagement. In addition, employee engagement had a positive and significant effect on job performance. The mediation analysis also indicated that employee engagement was able to mediate the influence of emotional intelligence and corporate culture on job performance. The findings indicate that improving emotional intelligence and strengthening a positive corporate culture can enhance employee engagement and improve employees’ job performance.

The Impact of Green Bond Issuance on Stock Price Crash Risk in Asian Banking Firms

2026-10-19T21:16:18+07:00

This study examines the impact of conventional and sustainable financing strategies on stock price crash risk in Asian banking firms. Sustainable financing is proxied by green bond issuance, while crash risk is measured using negative conditional skewness and down-to-up volatility. The study employs a difference-in-differences appROAch using panel data from banking institutions across several Asian countries. The findings are expected to provide empirical evidence on whether sustainable financing strategies mitigate stock price crash risk and offer insights for corporate managers and policymakers in designing optimal financing structures.

The Influence Of Content Marketing And Brand Awareness On New Student Registration Interest At The Keling Kumang Sekadau Institute

2026-10-19T21:17:36+07:00

This study aims to determine the influence of content marketing and brand awareness on the interest in new student registration at the Keling Kumang Institute. The research uses a quantitative method with the Structural Equation Modeling-Partial Least Square (SEM-PLS) approach. The research data was obtained through the distribution of questionnaires to respondents who met the characteristics of the study. Data analysis was carried out using the SmartPLS application with outer model and inner model testing. The results of the study show that content marketing and brand awareness have a positive and significant influence on the interest of new student registration. The outer loading value indicates that all indicators are declared valid because they are above the specified minimum limit. In addition, the results of the reliability test showed that Cronbach's Alpha and Composite Reliability values on all variables were above 0.70 so that they were declared reliable. The R-square value of 0.652 shows that the content marketing and brand awareness variables are able to explain the variable of student enrollment interest by 65.2%, while the rest is influenced by other variables outside the study. Thus, this study proves that a good content marketing strategy and high brand awareness can increase the interest of prospective students to register at the Keling Institute Kumang Sekadau.

The Implementation Of Good Corporate Governance, Corporate Social Responsibility, And Company Growth Toward The Improvement Of Financial Performance In State-Owned Conventional Banks Listed On The Indonesia Stock Exchange 2020–2024

2026-10-19T21:18:11+07:00

This study examines the effect of Good Corporate Governance (GCG), Corporate Social Responsibility (CSR), and Company Growth on the financial performance of conventional banks listed on the Indonesia Stock Exchange for the period 2020–2024. Data were analyzed using panel data regression with the Fixed Effect Model (FEM). The sample consists of 13 banking companies selected through purposive sampling, observed over 5 years (2020–2024), resulting in 65 observations, with Return on Assets (ROA) as the measure of financial performance. The results show that GCG and CSR each have a positive and significant effect on financial performance, while Company Growth was not proven to have a significant effect, partially. Simultaneously, the three variables are able to explain 92.12% of the variation in financial performance. These findings indicate that good corporate governance and corporate social responsibility are key factors in improving bank profitability, whereas asset growth alone is insufficient without being accompanied by efficient management.

Resource Rents And Institutional Quality: Exploring Global Corruption's Paradox

2026-10-19T23:21:35+07:00

This study explores the complex relationship between natural resource rents, institutional quality, and corruption, stemming from the "natural resource curse" paradox. Employing a fixed-effects methodology with data from 175 countries, the research reveals that the interaction between natural resource rents and institutional quality significantly escalates corruption. A noteworthy finding is that while institutional quality is generally presumed to mitigate corruption, in the context of natural resource rents over the past two decades, it has paradoxically exacerbated corrupt practices. This suggests the potential ineffectiveness of institutional policies. These findings challenge the conventional assumption that robust institutions invariably control corruption. Instead, they indicate the suboptimal role of institutional reforms and the presence of more covert forms of corruption within specific natural resource sectors. This research enriches the discourse on the resource curse and underscores the critical importance of strengthening substantive institutional effectiveness beyond mere formal structures.

Analysis Of Determining Factors Of The Effectiveness Of Zakat-Based Economic Empowerment With The MICMAC Approach

2026-10-19T23:22:45+07:00

The literature on zakat-based economic empowerment is still dominated by evaluative approaches based on output and distribution ratios, with limited attention to the systemic structures that shape long-term effectiveness. This study fills this gap by applying a structural modeling approach using the MICMAC (Matrix of Cross Impact Multiplication Applied to Classification) method to map key determinants in the Lazismu Jepara economic empowerment system. Data were obtained through expert assessment and institutional document analysis, then analyzed based on the level of influence and dependency of variables within the system. The results indicate that fundraising growth, total ZIS collection, and total program disbursement serve as the main structural drivers, while economic independence, fund allocation effectiveness, and program continuity are systemic outcomes that are highly dependent on these configurations. These findings confirm that the sustainability of empowerment is not determined by the size of distribution alone, but by the institutional capacity to systematically manage resource dynamics. Theoretically, this study repositions zakat evaluation towards structural analysis; methodologically expands the use of MICMAC in Islamic philanthropy; and practically provides an evidence-based strategic framework for zakat institutional governance reform.

The Influence Of Savings And Loan Products On Cu Keling Kumang Towards Improving Welfare Member

2026-10-19T23:23:53+07:00

This study aims to analyze the influence of savings and loan products on improving the welfare of members of the Keling Kumang Credit Union (CU) BO Sekadau Bersatu. The research method used is a quantitative approach with multiple linear regression analysis. The research sample consisted of 207 respondents who are active members of CU Keling Kumang. Data were collected through questionnaires and analyzed using validity, reliability, normality tests, t-tests, F-tests, and the coefficient of determination (R²) with the help of SPSS. The results of the study indicate that savings products have a positive and significant effect on member welfare with a significance value of 0.011, while loan products have a positive and significant effect with a significance value of 0.000. Simultaneously, both variables have a significant effect on member welfare with an F value of 131.516 and a significance of 0.000. Loan products have the most dominant effect on member welfare .

Determinants of Students' Decisions in Choosing a College: The Role of Institutional Promotion and Perception of Education Costs at the Keling Kumang Institute of Technology, Sekadau

2026-10-19T23:24:37+07:00

This study aims to analyze the determinants of students' decisions in choosing a university by focusing on the role of institutional promotion and perceptions of educational costs at the Keling Kumang Institute of Technology. This study uses a quantitative approach with a survey method. The study population was 720 students, with a sample of 88 respondents determined using the Slovin formula with a proportionate stratified random sampling technique. Data were collected through questionnaires and analyzed using statistical analysis with the help of the Statistical Package for the Social Sciences (SPSS). The results of the multiple linear regression analysis indicate that institutional promotion has a positive and significant effect on students' decisions in choosing a higher education institution. Similarly, perceptions of educational costs also showed a positive and significant influence on student decisions. These findings suggest that effective promotional strategies and affordable educational costs play a crucial role in attracting prospective students to higher education institutions. Therefore, universities are advised to strengthen their marketing communication strategies and maintain transparent and competitive educational cost policies to increase student enrollment.

The Effect Of Workload, Work Stress, And Work Life Balance On Absenteeism Through Work Fatigue As A Mediation Variable At Pt Bumi Suksesindo

2026-10-19T23:25:04+07:00

Indonesia's open-pit gold mining industry faces productivity challenges due to high levels of employee absenteeism, triggered by extreme working conditions such as long rotational shifts and high safety risks at mine sites. This study analyzes the effect of workload, work stress, and work-life balance on the absenteeism of PT Bumi Suksesindo employees with work fatigue as a mediating variable. Using a quantitative approach with path analysis on 311 respondents of mine operational employees, data was collected through a questionnaire and analyzed using SmartPLS. The results showed that workload and work stress had a significant positive effect on work fatigue and absenteeism, while work life balance had a negative effect. Work burnout was shown to partially mediate all three relationships, with the strongest pathways through physical and emotional indicators in mine shift environments. The implications of this study recommend integrated data-driven interventions: task rotation and ergonomization for workloads, conflict resolution training and psychosocial support for work stress, as well as shift flexibility and family programs for work-life balance, in order to break the mediation chain of fatigue towards absenteeism and improve BSI's operational productivity in a sustainable manner.

Gold Investment Decisions Under Fear and Uncertainty: A Systematic Literature Review of FOMO and Behavioral Biases

2026-10-19T23:25:40+07:00

The phenomenon Fear of Missing Out (FOMO) has evolved from social anxiety into a critical driver of irrational investment behavior. While the literature extensively associates FOMO with highly volatile digital assets, its psychological effects on traditional safe-haven instruments remain insufficiently examined. This study seeks to elucidate the relationship between the phenomenon of Fear of Missing Out (FOMO) and decisions regarding gold investment, as well as to assess the impact of psychological pressure on the effectiveness of safe-haven assets.. Employing a Systematic Literature Review (SLR) approach compliant with PRISMA 2020 guidelines, 38 peer-reviewed articles from the Scopus and Emerald databases (2016–2026) were thoroughly analyzed. The findings reveal that FOMO operates as a central psychological mediator, bridging cognitive biases such as herd mentality and loss aversion with impulsive investment decisions. Furthermore, the analysis demonstrates that the safe-haven utility of gold is crisis-contingent rather than absolute; during extreme systemic liquidity panics, FOMO-induced behavior can erode gold's protective attributes, prompting forced liquidations. The study also identifies Artificial Intelligence advisory tools, financial literacy, and religiosity (including Sharia compliance) as significant moderating factors that effectively mitigate speculative hysteria. This study contributes to the development of a behavioral safe-haven model, indicating that the stability of conservative investments is increasingly shaped by collective emotional responses rather than exclusively by their intrinsic economic characteristics.

The Influence of Product Quality, Price, and Environmental Awareness On Consumer Loyalty Through Consumer Satisfaction In Palm Oil Smees In Medan Sinembah Village

2026-10-19T23:26:08+07:00

This study aims to analyze the influence of product quality, price, and environmental awareness on consumer loyalty through consumer satisfaction at broom fiber (Sapu Ijuk) MSMEs in Medan Sinembah Village. This research employed a quantitative approach using Partial Least Squares–Structural Equation Modeling (PLS-SEM). Primary data were collected through questionnaires distributed to 140 respondents using purposive sampling. Data analysis was conducted using SmartPLS to examine both direct and indirect relationships among variables. Previous research has been dominated by modern industrial or service products, but this research discusses environmentally friendly traditional products, the research on which is still limited. The results indicate that product quality, price, and environmental awareness have positive and significant effects on consumer satisfaction. These three variables also have positive and significant effects on consumer loyalty. Furthermore, consumer satisfaction has a positive and significant effect on consumer loyalty. Consumer satisfaction partially mediates the relationships between product quality, price, and environmental awareness with consumer loyalty. The R-square values show that product quality, price, and environmental awareness explain of the variance in consumer satisfaction, while consumer loyalty is explained by the proposed model, indicating moderate to substantial explanatory power. These findings suggest that consumer loyalty in broom fiber MSMEs is influenced not only by functional factors such as product quality and price, but also by environmental awareness, with consumer satisfaction serving as a key mediating factor. This study provides practical implications for MSME practitioners to improve product quality, establish appropriate pricing strategies, and strengthen environmentally friendly values in order to enhance consumer satisfaction and loyalty sustainably.

Green Purchasing and Consumption within Sustainable Economic Discourse: A Bibliometric Systematic Review

2026-10-19T23:59:45+07:00

This study examines how research on green purchasing and consumption is positioned within broader sustainable economic discourse through a bibliometric systematic review. Using the PRISMA 2020 framework, 86 peer-reviewed open-access journal articles indexed in Scopus (2016–2026) were systematically identified and analyzed. Bibliometric mapping with VOSviewer was employed to explore keyword co-occurrence, thematic clustering, density structures, and temporal evolution. The findings show a marked increase in publications after 2020, indicating growing scholarly attention to linking consumer behavior with sustainability-oriented economic discussions. Network and density visualizations identify green economy and consumption behavior as dominant thematic anchors, while green purchase intention and consumer attitude remain central explanatory constructs. Overlay analysis reveals a progression from macro-level sustainability concerns toward behaviorally oriented and empirically refined investigations. Despite these connections, the literature exhibits a structural imbalance. Micro-level behavioral models are more developed than macro-level economic transformation frameworks. The study highlights the need to integrate institutional mechanisms, governance structures, and production–consumption linkages to better align consumer behavior research with broader sustainable economic transitions.

Internal Control Of Raw Material Inventory At "Bapak Mawar Coffee Business" In Talang Tinggi Village

2026-10-20T00:00:29+07:00

This study aims to evaluate the effectiveness of internal controls over raw material inventory at "Kopi Bapak Mawar," a coffee shop in Talang Tinggi Village. This study aims to identify weaknesses and constraints in the current inventory control system and analyze the feasibility of implementing the First In First Out (FIFO) method to improve inventory management practices within the business. The findings indicate that the existing internal control system at "Kopi Bapak Mawar" remains rudimentary, relying on manual recording without adequate procedures or segregation of duties. The implementation of the FIFO method is considered appropriate and can be effectively integrated to improve inventory management. This study recommends implementing the FIFO method along with structured recording to minimize discrepancies and improve ra

The Role of Auditors in Moderating the Effect of Tri Hita Karana-Based Sustainability Report Disclosure on Earnings Quality

2026-10-20T00:01:00+07:00

This study aims to examine the effect of Tri Hita Karana (THK) -based Sustainability Report disclosure on Earnings Quality, and to analyze the role of External Auditors in moderating this relationship. Using a descriptive quantitative approach at PT Island Concepts Indonesia Tbk listed on the Indonesia Stock Exchange for the 2022–2024 period, this study measures the THK variable through content analysis and proxied earnings quality with Discretionary Accruals using the Modified Jones Model . The results of the study found a paradoxical phenomenon where high compliance with cultural values disclosure (Index 1.00) does not guarantee high financial statement integrity. Earnings quality was proven to decline in 2024, marked by an increase in discretionary accruals, indicating the existence of earnings management practices with an Income Minimization pattern due to financial distress . This study also concluded that cultural value disclosure tends to be symbolic ( symbolic adoption ) as a legitimacy strategy, and the role of external auditors has not been fully effective in limiting management's opportunistic behavior during the crisis period.

The Influence of Competence and Motivation on the Performance of Employees with Accountability as a Moderating Variable

2026-10-20T09:25:20+07:00

The focus of this research at the Inspectorate Office of Lubuklinggau City is to analyze how each independent variable impacts the dependent variable and the role of the moderating variable. The study sample included 45 employees both from inside and outside the organizational boundaries of the Inspectorate Office. Data was analyzed using Moderated Regression Analysis (MRA). The research findings showed: 1) Competence impacts employee performance significantly and ‘partially.’ A basic level of employee competence requires the organization to provide at least some allocation to enhance technical knowledge related to the job. Moreover, the organization needs to provide resources to improve employee skills needed within the organization. Competence became the most important variable in the dominantly and strongly motivated study. Motivation has a significant partial impact on employee performance: An organizational award for an employee’s enhanced productivity and performance serves motivational purposes. Moreover, relief upon retirement contributes to a positive perception of motivational aids. 3) Competence and motivation significantly impact in a synergistic manner the employee performance. 4) The variable accountability is able to strengthen the influence of the competency variable on Employee performance significance. Organizational accountability can be expressed in measurable terms by the performance accountability report for the organization that is prepared. 5). Accountability greatly enhances the impact of the motivation factor on employee performance. The organization's information concerning performance accountability reports disclosures serves as an indicator of the organization’s transparency.

The Influence of Competence and Job Placement on the Performance with Work Discipline as a Moderating Variable

2026-10-20T09:26:01+07:00

The study conducted at the Regional Financial and Asset Management Agency of Lubuklinggau City aims to understand how each independent variable impacts the dependent variable along with the moderating variable's influence. The study population comprised 47 employees responsible for goods management within the regional apparatus organizational unit of Lubuklinggau City. Moderated Regression Analysis (MRA) was used for data assessment. The key findings of the study illustrate: first. competence significantly impacts employee performance. Beside computer application skills, responding positively to task challenges is articulate factors that support competence. The study revealed competence was the dominant variable. Second, job placement significantly impacts employee performance. Consideration for the educational background relevant to and aligned with the field of duty is imperative in the job placement process. Third, competence and job placement impact employee performance concurrently. Four, work discipline considerably bolsters the impact of the competency variable on employee performance. Fair enforcement of work discipline impacts performance positively. Five, work discipline considerably enhances the impact of job placement on employee performance. Disciplinary enforcement must begin from the top management level within an organization, enabling all employees to have an exemplified model to follow regarding work discipline.

The Influence Of Workload And Competence On Employee Performance With Motivation As A Mediating Variable

2026-10-21T23:35:38+07:00

This study examines the influence of workload and competence on employee performance, with work motivation as a mediating variable. Conducted at the Department of Communication, Informatics, Statistics, and Encryption in Lubuklinggau City, the research was motivated by persistent performance issues, including low accountability, excessive workload pressure, and inadequate motivation and competence among staff. A quantitative approach was adopted, involving 47 employees as the sample. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares method via SmartPLS 4.0. The results demonstrate that both workload and competence have a significant positive effect on employee performance. Additionally, work motivation partially mediates the relationship between workload, competence, and performance, emphasizing the importance of intrinsic factors in enhancing job outcomes. The study’s main limitation is its small sample size and focus on a single institution, which limits the generalizability of the findings. Theoretically, the research contributes to the public sector literature by reinforcing the linkage between individual capabilities, motivation, and performance. Practically, it provides a foundation for developing human resource strategies. The study’s lies in integrating work motivation as a mediating construct in the relationship between workload, competence, and performance within a technology driven public agency.

The Effects of Substantive Competence, Additional Income, and Teamwork on Employee Performance with Work Discipline as A Moderating Variable

2026-10-21T23:36:35+07:00

The purpose of this research is to evaluate the effect of substantive competence, additional income, team work, and work discipline as a moderating variable on employee performance in the Musi Rawas Regency Inspectorate. The study is based on the consideration of the internal factors of a civil servant’s performance especially within the regional government’s supervisory institutions. A quantitative approach was adopted, involving 57 employees as the sample. Method was applied through survey data collection alongside inferential statistical evaluation. The study found that work discipline significantly moderates the impact of substantive competence, additional income, team work, and employee performance. These findings advanced the proposition that work discipline is fundamental in performance. The scope of this study was constrained by the region’s boundaries, the scale of the study, and the sample size. This provided the public sector performance management literature with new research and also provided new practical strategies for human resource management to the Inspectorate

The Effect Of Inflation, Exchange Rate, And Profitability On Firm Value In The Industrials Sector Listed On The Indonesia Stock Exchange (2021–2024)

2026-10-21T23:36:55+07:00

This study aims to examine the effect of inflation, exchange rate, and profitability on firm value in industrial sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The study employs a quantitative approach using secondary data obtained from annual financial statements and official macroeconomic publications. Firm value is measured using Price to Book Value (PBV), profitability is proxied by Return on Assets (ROA), inflation is measured using the Consumer Price Index, and exchange rate is represented by the Rupiah against the US Dollar. The data were analyzed using multiple linear regression after fulfilling classical assumption tests. The results show that profitability has a positive effect on firm value, while exchange rate movements have a negative effect on firm value. In contrast, inflation does not affect firm value during the observation period. These findings indicate that internal financial performance plays a more important role in determining firm value, while exchange rate conditions remain a relevant external factor for industrial firms.

Influence Competence And Motivation On Extension Worker Performance Environment With Commitment Work As A Moderating Variable

2026-10-22T12:41:54+07:00

This study focuses on assessing the impact of competence and motivation on the performance of environmental extension workers while also evaluating work commitment as a moderator. The motivation behind this study stems from the concern of enhancing the performance of a civil servant for an urban environmental management problem. A quantitative method was taken from a survey of 68 extension workers using questionnaires. Data were analyzed using simple linear regression and moderation analysis with SPSS software. The results show a significant uplift in performance of extension workers with a rise in motivation and competence. In addition, work commitment was confirmed to moderate the impact of both competence and motivation on performance. The study was limited in scope due to focusing on a singular agency and a cross-sectional design. Still, the research provides vital information for policymakers in regard to motivating, fostering, and enhancing work commitment and extension role performance. The novel aspect of this study is the moderation of work commitment through a municipal environmental agency.

The Influence Of Digital Literacy And Information Technology Utilization On Employee Performance With Competency As A Mediation At Communication

2026-10-22T12:43:50+07:00

This research examines the relationships between digital literacy, use of technology, competence, and employee performance in the Department of Communication, Informatics, Statistics, and Encription in Lubuklinggau. This department's persistent underperformance against targets prompted the study, which was attributed to lower than expected employee skills in basic digital systems and e-government applications. The Smart City System's full potential has not been realized because of imbalance digital literacy gaps, underused information systems, and poor staff technical skills. This research seeks to analyze the direct and indirect impacts of digital literacy and technology on employee performance, with competence as a possible mediating variable. For this study, a quantitative research design was adopted, and Structural Equation Modeling (SEM) was conducted using Smart PLS with a purposive sample of 47 employees. It was shown that having proper digital literacy and using information technology both positively influence the work performance of employees. Moreover, both digital literacy and information technology use have a positive indirect impact on performance via the increased level of employee competence, which confirms that competence mediates these relationships. These finding highlight the integrated importance of having proper digital capacity and investing in competence development towards improving employee performance in public organizations.

How do Technology, Environment, and Sustainability Interests Affect Gen Z's Attitudes Toward Shopping While Using Mobile Commerce?

2026-10-22T12:44:15+07:00

The research article analyzes the factors influencing the Z's generation buying habits in mobile commerce and their impact on future utilization. The emphasis is on the influence of perceived usefulness, perceived ease of use, social influence, and sustainability consciousness on the shopping behaviour of Generation Z. Active members of Generation Z who shop online were surveyed online in order to obtain this data. The research employs PLS-SEM utilizing the SmartPLS platform to examine variable interrelations. The findings indicate that buying activity significantly impacts future mobile commerce usage, with social influence and environmental awareness being crucial factors. These findings highlight the necessity of incorporating usability, social considerations, and sustainability into mobile commerce platforms to foster enduring client retention and loyalty within Generation Z.

The Effect Of Profitability, Liquidity, Leverage, and Asset Efficiency on The Sustainable Growth Rate Of Energy Sector Companies Listed on The Indonesian Stock Exchange 2021-2024

2026-10-22T12:44:42+07:00

This study aims to analyze the effect of profitability, liquidity, leverage, and asset efficiency on sustainable growth rate (SGR) in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. This study uses a quantitative approach with a comparative causal research design. The data used is secondary data obtained from companies' annual financial reports. Sampling was determined using purposive sampling, resulting in 105 observations that met the research criteria. The analysis method used was multiple linear regression to test the effect of independent variables on sustainable growth rate, which was proxied by Return on Equity (ROE) and retention ratio. The results showed that profitability had a significant positive effect on the sustainable growth rate of energy companies, while liquidity showed a significant negative effect. However, leverage and asset efficiency showed varying effects. This study contributes to enriching the financial accounting literature by integrating aspects of sustainable growth and operational efficiency, as well as providing practical implications for company management, investors, and regulators in making sustainability-oriented decisions.

Strengthening The Competitive Advantage Of Msmes Based On Local Branding: An RBV Perspective With The Moderating Role Of Digital Marketing

2026-10-22T12:45:25+07:00

Increasingly fierce business competition demands that MSMEs have a sustainable competitive advantage, one of which is through strengthening local branding that represents identity, cultural values, differentiation, and perceptions of product quality. However, the effectiveness of local branding in creating a competitive advantage is inseparable from the ability of MSMEs to adopt digital marketing as a supporting capability for marketing strategies. This study analyzes the influence of local branding on the competitive advantage of MSMEs and examines the role of digital marketing adoption as a moderating variable in this relationship. The study used a quantitative approach with a survey method on MSME actors, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results showed that local branding had a positive and significant effect on the competitive advantage of MSMEs, while digital marketing adoption did not have a direct effect on competitive advantage. However, the results of the moderation test proved that digital marketing adoption was able to strengthen the influence of local branding on competitive advantage, indicating that the use of digital marketing plays an important role in increasing the effectiveness of local identity-based branding strategies. These findings confirm that the integration between strengthening local branding and optimal digital marketing adoption can be a relevant strategy for MSMEs in building stronger and more sustainable business competitiveness.

Analysis Of Factors Determining Poverty In Five Provinces On The Island Of Java

2026-10-22T12:46:08+07:00

Poverty is a prevalent issue across various countries and is recognized as a macroeconomic problem, inherently multidimensional in nature. It is influenced by factors such as inflation, unemployment, the Human Development Index (HDI), labor productivity, and the COVID-19 pandemic. This study employs a dynamic panel approach, specifically the System Generalized Method of Moments (System GMM). The findings indicate that inflation contributes to an increase in poverty. A positive effect suggests that higher inflation rates are associated with elevated poverty levels. Unemployment also exacerbates poverty. The positive relationship implies that joblessness or job loss reduces individual income, leading to decreased purchasing power and lower household consumption expenditure. Conversely, the Human Development Index (HDI) has the potential to alleviate poverty. Improvements in HDI directly reduce poverty by equipping individuals with sufficient human capital to escape the trap of low income and limited economic access. Similarly, labor productivity negatively impacts poverty, indicating that higher labor productivity corresponds with lower poverty rates. The COVID-19 pandemic has intensified poverty levels. Supply and demand shocks during the pandemic caused a decline in household consumption expenditure, which in turn increased poverty rates.

Determinants of PBB-P2 Compliance: Tax Knowledge, Service Quality, Sanctions, and Awareness (Banyuwangi Regency)

2026-10-22T12:46:31+07:00

This study examines the determinants of Land and Building Tax (PBB-P2) compliance in Banyuwangi Regency, where recurring arrears and sub-district realization levels that do not consistently meet annual targets indicate persistent compliance challenges. The study conceptualizes compliance as a behavioral outcome shaped by cognitive, administrative, and enforcement factors, and positions tax awareness as an intervening mechanism that translates policy levers into actual payment behavior. Using a quantitative survey design and PLS-SEM (WarpPLS), the model tests the effects of tax knowledge, tax service quality, and tax sanctions on tax awareness and compliance. The results show that tax knowledge, service quality, and tax sanctions significantly strengthen tax awareness. Service quality, tax sanctions, and tax awareness significantly improve compliance, while tax knowledge does not directly affect compliance. These findings suggest that compliance improvement strategies should prioritize service quality enhancement and consistent enforcement, while knowledge programs should be integrated into awareness-building interventions to reduce behavioral and administrative frictions in PBB-P2 payment.

Digital Visibility Optimization: Seo Article Strategy And Impact On Website Traffic At PT. Tourezia Inspira Cakra

2026-10-22T12:46:52+07:00

The post-pandemic recovery of the tourism and event industry has intensified competition among service providers, particularly in terms of digital visibility. This condition encourages companies to optimize search engine–based marketing strategies to reach potential customers effectively. This study aims to analyze the implementation of Search Engine Optimization (SEO) article strategies and examine their relationship with website traffic performance at PT Tourezia Cakra Inspira during the observation period from February to July 2025.This study adopts a qualitative descriptive approach using a case study design. Data were collected through direct observation, interviews with the SEO supervisor, and secondary data analysis obtained from Google Analytics and Google Search Console. The analysis focuses on the SEO article writing process, website traffic patterns, and internal factors influencing organic traffic performance. The findings indicate that PT Tourezia Cakra Inspira has implemented SEO article strategies through a systematic process, including keyword research, content planning, article writing, on-page optimization, and performance monitoring. SEO articles function as initial entry points that direct users to the company’s core service pages, particularly event services. However, despite consistent article publication, website traffic performance remains unstable, as reflected in fluctuating visitor numbers and relatively low click-through rates. These findings suggest that SEO effectiveness is influenced not only by content volume but also by content relevance, strategic consistency, and continuous use of analytical data. Accordingly, this study recommends the development of a structured SEO editorial calendar, optimization of on-page elements, and data-driven performance evaluation to improve traffic stability and strengthen the company’s digital visibility.

The Effect Of Competency, Work Motivation, And Entrepreneurial Literacy On MSME Actors Performance With Entrepreneurial Orientation As A Mediation Variable

2026-10-22T12:47:12+07:00

This study aims to analyze the effect of competence, work motivation, and entrepreneurial literacy on the performance of MSMEs with entrepreneurial orientation as a mediating variable. This study is included in explanatory/confirmatory research and uses a quantitative approach. The population of retail trade MSMEs in Banyuwangi District, Banyuwangi Regency. The number of samples refers to the Slovin Formula of 177 people taken by accidental sampling. Data analysis uses SEM-PLS path analysis with WarpPLS. Finding result indicate that work motivation and entrepreneurial literacy has effect on entrepreneurial orientation. While work motivation does not significantly effect on entrepreneurial orientation. Competence and entrepreneurial literacy has effect on the performance of MSMEs, while work motivation does not significantly effect on the performance of MSMEs. Entrepreneurial orientation has effect on the performance of MSMEs. Indirect testing shows that competence does not effect on the performance of MSMEs through entrepreneurial organizations as interventions in MSMEs, while work motivation and entrepreneurial literacy has effect on the performance of MSMEs through entrepreneurial organizations as interventions in MSMEs.

Analysis Of The Influence Of Economic Growth, TPAK, And UMP On The Open Unemployment Rate In Indonesia 2010-2024

2026-10-22T16:21:47+07:00

One of the crucial parameters used to evaluate labor market conditions and national economic stability is the Open Unemployment Rate (TPT). The pattern of changes in the TPT in Indonesia over the 2010–2024 period shows inconsistent variations, which are closely influenced by shifts in macroeconomic factors and dynamics in the employment sector. The purpose of this study is to analyze the influence of economic growth, the labor force participation rate (TPAK), and the provincial minimum wage (UMP) simultaneously and partially on the TPT in Indonesia, and to identify the variables that most dominantly influence the TPT. Secondary data used in the study were obtained from the Central Statistics Agency (BPS) with a total of 15 years of observations. The data collection method was carried out through non-participant observation, while the analysis technique used was multiple linear regression analysis. The findings describe that (1) economic growth, TPAK, and UMP simultaneously influence the TPT in Indonesia; (2) partially, economic growth and UMP influence the TPT; (3) the TPAK does not influence the TPT in Indonesia.

Mapping Sustainable Woman Career Advancement Research: A Bibliometric Analysis of the Research Trend and Performance

2026-10-22T16:22:07+07:00

The advancement of woman in professional careers has been a critical and evolving theme in management and organizational research, particularly in the context of gender equality and inclusive leadership. Despite increasing scholarly attention, existing literature remains fragmented, lacking a comprehensive understanding of its intellectual structure, thematic evolution, and research performance over time. This study aims to map the landscape of research on woman's career advancement published between 2015 and 2025 through a rigorous bibliometric analysis. Using the Scopus database, a total of 77 publications were retrieved using a refined set of keywords encompassing "woman," "career advancement," "promotion," and "leadership." Analytical tools such as VOSviewer and Bibliometrix (R-package). The findings reveal a steady increase in scholarly output, with a concentration of research in high-impact
journals related to human resource management, gender studies, and organizational behavior. Dominant research themes include barriers to advancement, leadership pathways, mentorship, and gendered organizational cultures. This research contributes by offering a systematic and visual representation of the intellectual domain of woman’s career advancement research. It identifies knowledge gaps, emerging trends, and future research directions that can inform academic inquiry, policy development, and human resource practices. The results are particularly relevant for scholars, practitioners, and institutions committed to promoting gender equity in the workplace.

The Effect Of Profitability, Leverage, And Tax Avoidance On Stock Prices As Intervening Intervening Variables

2026-10-22T16:22:27+07:00

This study aims to analyze the effect of profitability, leverage, and tax avoidance on stock prices with dividend policy as an intervening variable in companies listed on the LQ45 Index for the period 2022–2024. This study was motivated by fluctuations in LQ45 stock prices and inconsistencies in previous studies regarding factors affecting stock prices and dividend policy. This study uses a quantitative approach with secondary data in the form of annual financial reports obtained from the Indonesia Stock Exchange website. The research population consists of all companies listed on the LQ45 Index for the period 2022–2024, with purposive sampling yielding 81 observations. The data analysis methods used include descriptive statistics, classical assumption tests, multiple linear regression analysis, and hypothesis testing. The results of the study indicate that profitability, leverage, and tax avoidance affect stock prices. In addition, profitability, leverage, tax avoidance, and stock prices also affect dividend policy. Indirectly, profitability, leverage, and tax avoidance through stock prices also influence dividend policy. This study is expected to contribute to companies in their financial decision-making, as well as serve as a reference for investors and future researchers in understanding the factors that influence stock prices and dividend policy.

The Influence Of Social Media Usage Intensity, Learning Style, And Organizational Experience On Interpersonal Skills Of Generation Z

2026-10-22T16:22:48+07:00

This study aims to analyze the influence of social media usage intensity, learning styles, and organizational experience on the interpersonal skills of Generation Z. The population for this study consists of 394 undergraduate students in the Management program, Class of 2022, at Mercu Buana University. The sample consisted of 165 respondents, determined based on the appropriate sample size for SEM-PLS analysis using non-probability sampling via convenience sampling. Data collection employed a survey method, with the research instrument being a questionnaire. Data analysis utilized the Partial Least Squares (PLS) method. This study demonstrates that the intensity of social media use, passive learning style, and organizational experience have a negative and significant effect on interpersonal skills of Generation Z.

The Effect Of Audit Capacity Stress, Audit Fees, Audit Tenure, Auditor Switching, Leverage, And Profitability On Audit Quality With Audit Committee Expertise As A Moderating Variable

2026-10-22T16:23:12+07:00

This study examines the determinants of audit quality and the moderating role of audit committee expertise in property and real estate companies listed on the Indonesia Stock Exchange during 2021–2024. Using a quantitative approach with panel data regression, the study analyzes 136 firm-year observations selected through purposive sampling. Audit quality is proxied by discretionary accruals, while the independent variables include audit capacity stress, audit fees, audit tenure, auditor switching, leverage, and profitability. The results show that audit capacity stress, leverage, and profitability have a significant negative effect on audit quality, whereas audit tenure has a significant positive effect. In contrast, audit fees and auditor switching do not significantly affect audit quality. Furthermore, moderated regression analysis indicates that audit committee expertise does not moderate the relationship between the independent variables and audit quality, suggesting its role is limited as a potential moderator. This study contributes to the literature by providing empirical evidence on audit quality determinants and highlighting the limited effectiveness of audit committee expertise in strengthening governance mechanisms.

The Influence of Financial Knowledge And Perception of Ease (Perceive Ease of Use) Use of Financial Applications For Financial Management ASN Medan Petisah District

2026-10-22T16:23:40+07:00

This study aims to analyze the influence of financial knowledge and perceived ease of use of financial applications on the financial management behavior of civil servants (ASN) in Medan Petisah District. As digital technology continues to advance, the use of financial applications has become a practical tool for individuals, including government employees, to manage their personal finances more effectively. This research employs a quantitative approach using a survey method conducted among civil servants in the region. Data were collected through questionnaires and analyzed using multiple linear regression. The results show that financial knowledge has a positive and significant effect on financial management. Additionally, the perceived ease of use of financial applications also significantly influences individual financial management behavior. These findings indicate that improving financial literacy and ensuring user-friendly financial technologies can enhance the financial management capabilities of civil servants

The Influence of Work Environment and Work Discipline on Employee Performance through Variables of Intervening Work Motivation at the Binjai City Sub-district Office

2026-10-22T16:24:02+07:00

This study aims to analyze the influence of work environment and work discipline on employee performance, as well as the role of work motivation as an intervening variable in the Binjai City Sub-district Office. The research method used is quantitative with the Partial Least Square Structural Equation Modeling approach with the help of SmartPLS software version 3.2.8. The number of samples was 86 respondents who were selected using purposive sampling using the slovin formula. The results of the study show that the work environment and work discipline have a positive and significant effect on employee performance. Furthermore, the work environment and work discipline have a positive and significant effect on work motivation, and it is found that work motivation has a positive and significant effect on employee performance. The results of the study also showed that work motivation positively and significantly mediated the relationship between the work environment and employee performance, as well as between work discipline and employee performance. This shows that the improvement of employee performance is not only directly influenced by work environment and discipline factors, but also through increased work motivation.

Analysis of Big Data-Based Financial Technology and AI on Financial Inclusion in Indonesia

2026-10-22T16:24:24+07:00

This study aims to analyze the effect of implementing Big Data and Artificial Intelligence (AI)-based financial technology on increasing financial inclusion in Indonesia during the period 2019–2024. The background of this study is based on the rapid increase in digital transformation in the financial sector triggered by the adoption of fintech, but there is still a gap in financial access, especially among low-income groups and disadvantaged regions. This study uses a quantitative approach with a panel data model, involving independent variables of Gross Regional Domestic Product (GRDP), education level, average internet access, fintech loan recipient entities, and the number of mobile banking users on the dependent variable of the Financial Inclusion Index. The data was obtained from official publications of the Financial Services Authority (OJK), Bank Indonesia (BI), and the Central Statistics Agency (BPS). The results of the analysis show that Big Data and AI have a positive and significant contribution to expanding financial inclusion through increased credit distribution efficiency, expanded access to digital services, and personalized financial products. However, their influence is still limited by gaps in digital literacy, infrastructure, and trust in data security. The findings of this study are expected to provide strategic input for regulators, fintech industry players, and academics in formulating technology-based inclusive policies to achieve sustainable national financial inclusion targets.

The Effect of Innovation Barrier and Trust on The Loyalty of Electric Motorcycle User: The Moderating Role of Environmental Concern and Incentive Policy

2026-10-22T16:24:51+07:00

The transition toward environmentally friendly transportation has encouraged the adoption of electric motorcycles; however, their usage remains relatively low due to consumer resistance to innovation. This study aims to examine the effects of traditional barrier, image barrier, and trust on the loyalty of electric motorcycle users in the Special Region of Yogyakarta, as well as the moderating roles of environmental concern and incentive policy, grounded in the Innovation Resistance Theory (IRT). An explanatory quantitative approach was employed. Data were collected through questionnaires from 400 electric motorcycle users selected using a purposive sampling technique, and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that traditional barrier (β = -0.235) and image barrier (β = -0.277) have a negative and significant effect on loyalty, with image barrier being the strongest inhibitor, whereas trust (β = 0.360) has a positive and significant effect and serves as the most dominant predictor. Environmental concern significantly moderates all relationships in the model, while incentive policy is not proven to be a moderator despite having a positive direct effect on loyalty. The model explains 50.8% of the variance in loyalty (adjusted R² = 0.508) with good predictive relevance (Q² = 0.477). Theoretically, this study extends the application of IRT from adoption intention to post-purchase loyalty and distinguishes the roles of internal and external moderators

The Influence Of Financial Literacy And Lifestyle On Generation Z's Financial Behavior With Self-Control As An Intervening Variable In Sintang Regency

2026-10-22T16:25:33+07:00

This study aims to examine the influence of financial literacy and lifestyle on the financial behavior of Generation Z in Sintang Regency, with self-control as an intervening variable and financial planning as a control variable. The study employs an associative quantitative approach using Partial Least Square Structural Equation Modeling (PLS-SEM) via SmartPLS. The sample consisted of 100 Generation Z respondents in Sintang Regency, determined using the Slovin formula from a population of 147,811 people through simple random sampling. The results show that financial literacy has a positive and significant effect on self-control, whereas lifestyle has no significant effect on self-control. Lifestyle and self-control each have a positive and significant effect on financial behavior, while financial literacy has no significant direct effect on financial behavior but has a significant indirect effect through self-control, indicating full mediation. Financial planning as a control variable shows no significant effect on either endogenous variable. The model explains 79.8% of the variance in self-control and 88.1% of the variance in financial behavior. These findings underscore the role of self-control as the key link between financial literacy and wiser financial behavior among Generation Z.

Product Completeness and Digital Promotion in Increasing Repurchase Intention: The Mediating Role of e-WOM at New Central

2026-10-22T16:26:18+07:00

This study aims to analyze the effect of product completeness and digital promotion on repurchase intention with electronic word of mouth (eWOM) as a mediating variable at New Central Stationery & Cosmetics in Palu City. This research uses a quantitative explanatory approach to examine causal relationships among the variables. Primary data were collected through an online questionnaire distributed to 100 respondents who had purchased products at New Central, had seen the store’s digital promotions, and had read online reviews or recommendations related to the store. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that product completeness has a positive and significant effect on eWOM, while digital promotion has a positive and significant effect on repurchase intention. However, product completeness does not significantly affect repurchase intention, digital promotion does not significantly affect eWOM, and eWOM does not significantly affect repurchase intention at the 5% significance level. Furthermore, eWOM does not mediate the effect of product completeness and digital promotion on repurchase intention. These findings indicate that repurchase intention at New Central is more directly influenced by digital promotion than by eWOM mediation. Therefore, New Central should strengthen consistent, interactive, and credible digital promotion while maintaining product availability to improve consumer repurchase intention.

Employee Performance Enhancement Through Work-Life Balance and Innovative Work Behavior: The Mediating Role of Employee Engagement

2026-10-22T16:26:42+07:00

This study examines the effects of work-life balance and innovative work behavior on employee performance, with employee engagement as an intervening variable. An explanatory research design was applied to employees of State-Owned Enterprise banks in Jember Regency. The sample was determined using Slovin’s formula and proportional purposive sampling. Data were analyzed using Partial Least Squares with WarpPLS 7.0. Work-life balance and innovative work behavior positively affect employee engagement. Work-life balance does not directly affect employee performance, while innovative work behavior and employee engagement have significant effects. Employee engagement also mediates the effects of work-life balance and innovative work behavior on employee performance. Improving work-life balance, innovative behavior, and employee engagement can strengthen employee performance and organizational adaptability. This study develops an integrated model linking work-life balance and innovative work behavior to employee performance through employee engagement.

The Effect Of Perceived Quality, Mediated By Shopping Experience, On Store Loyalty Among Alfamidi Customers In Palu City

2026-10-22T16:27:05+07:00

This study aims to analyze the effect of perceived quality on shopping experience and store loyalty, as well as to examine the mediating role of shopping experience in the relationship between perceived quality and store loyalty among Alfamidi customers in Palu. This study employs a quantitative approach with a descriptive and correlational design. The sample consisted of 100 Alfamidi customers selected using purposive sampling. Data were collected via a questionnaire using a 1–7 Likert scale and analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The research findings indicate that perceived quality has a positive and significant effect on shopping experience and store loyalty. In addition, the shopping experience has a positive and significant effect on store loyalty and mediates the effect of perceived quality on store loyalty. These findings indicate that improvements in perceived quality and a positive shopping experience are important factors in increasing consumer loyalty toward Alfamidi. Therefore, the company needs to maintain the quality of its products and services and create a comfortable shopping experience to retain customer loyalty.

The Effect of Tax Avoidance, Profitability, Independent Commissioners, and Audit Committee on Real Earnings Management: Evidence from Indonesian Manufacturing Companies

2026-10-22T16:27:28+07:00

Real earnings management reduces earnings quality and the reliability of financial reporting. This study examines the effect of tax avoidance, profitability, independent commissioners, and audit committee on real earnings management in manufacturing companies listed on the Indonesia Stock Exchange during 2020–2024. Using a quantitative approach, this study analyzes secondary data from 61 companies (305 firm-year observations) selected through purposive sampling and employs multiple linear regression analysis. The results show that profitability has a positive and significant effect on real earnings management, whereas tax avoidance, independent commissioners, and audit committee have no significant effect. Simultaneously, all independent variables significantly influence real earnings management. These findings support Agency Theory, indicating that profitability remains the primary driver of managerial earnings management, while corporate governance mechanisms have not effectively constrained such practices. This study provides empirical evidence on the determinants of real earnings management in Indonesian manufacturing companies.

Integration of Green Economy and Social Entrepreneurship for Sustainable Regional Development: Evidence from Community Empowerment Programs in North Sumatra

2026-10-22T16:27:49+07:00

This study examines how the integration of green economy practices and social entrepreneurship shapes sustainable regional development through community empowerment programs in North Sumatra, Indonesia. Employing a mixed methods sequential explanatory design, the study combines quantitative survey analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM) with qualitative in-depth interviews to explain how ecological efficiency and socially driven innovation jointly strengthen household economic capacity and regional resilience. The conceptual model positions community empowerment as the pathway through which green economy and social entrepreneurship translate into economic, social, and environmental outcomes at the regional level. Findings are expected to show that green economy practices and social entrepreneurship orientation each contribute positively to sustainable regional development, with community empowerment programs playing a strengthening role in this relationship. The study contributes theoretically by extending stakeholder theory, the triple bottom line, and the sustainable livelihood framework into an integrated regional development model, and practically by informing local government and social enterprise actors on designing empowerment programs that are simultaneously ecologically sound and economically inclusive.

Digital Financial Literacy, Financial Technology Adoption, and MSME Financial Management on Financial Well-Being with Financial Resilience as an Intervening Variable in Generation Z MSME Actors

2026-10-22T16:28:09+07:00

This study aims to analyze the influence of Digital Financial Literacy, Financial Technology Adoption, and MSME Financial Management on Financial Well-Being with Financial Resilience as an intervening variable in Generation Z MSME actors in Medan City. This study uses a quantitative approach with the Structural Equation Modeling-Partial Least Squares (PLS-SEM) method. The research population is Generation Z MSME actors in Medan City with an unknown population. The sampling technique used purposive sampling with a minimum of 200 respondents who met the research criteria. Data was collected through an online questionnaire using a Likert scale of 1–5. The results of the study show that digital financial literacy, financial technology adoption, and MSME financial management have a positive and significant effect on financial resilience. Furthermore, financial resilience and digital financial literacy have a positive and significant effect on financial well-being, while financial technology adoption and financial management of MSMEs do not have a significant direct effect on financial well-being. In addition, financial resilience has been shown to significantly mediate the influence of three independent variables on financial well-being. Improving the financial welfare of Generation Z MSME actors is not only determined by the ability to utilize financial technology, the level of digital financial literacy, and business financial management, but also by the ability to build financial resilience in the face of various economic risks and uncertainties.

The Influence Of Entrepreneurship Education And Motivation Entrepreneurship Regarding Entrepreneurial Interest Entrepreneurship Study Program Students Of The Institute Keling Kumang Technology

2026-10-22T17:48:23+07:00

This study aims to analyze the influence of entrepreneurship education and entrepreneurial motivation on the entrepreneurial interest and creativity of students in the entrepreneurship study program at the keling kumang institute of technology. The study used a quantitative approach with structural equation modeling analysis techniques based on partial least squares (sem-pls). Data were obtained through distributing questionnaires to students as respondents, then analyzed through evaluation of the measurement model (outer model) and structural model (inner model). The results showed that all indicators met the criteria of convergent validity, discriminant validity, and reliability. Structurally, entrepreneurship education has a positive effect on students' entrepreneurial interest and creativity, although with a relatively smaller effect compared to entrepreneurial motivation which shows a more dominant influence. The r-square value of 0.494 indicates that the variables of entrepreneurship education and entrepreneurial motivation simultaneously are able to explain 49.4% of the variation in students' entrepreneurial interest and creativity, while the rest is influenced by other factors outside the research model. The results of this study emphasize the importance of strengthening practice-based entrepreneurship education and increasing student motivation in encouraging the growth of entrepreneurial interest and creativity.

The Effects Of Transformational Leadership And Intrinsic Rewards On Job Performance: The Mediating Role Of Affective Commitment In Government Commercial Institutions

2026-10-22T17:48:47+07:00

This study examines the effects of transformational leadership and intrinsic rewards on job performance, with affective commitment serving as a mediating variable, in Government Commercial Institutions in Indonesia. Public sector organizations face increasing demands to improve performance while maintaining bureaucratic accountability and regulatory compliance. Understanding the mechanisms that influence performance in such institutional settings is therefore essential. A quantitative explanatory approach was employed using survey data collected from 311 civil servants. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results show that transformational leadership and intrinsic rewards positively and significantly influence job performance. Both variables also have significant positive effects on affective commitment, which in turn enhances job performance. Furthermore, affective commitment partially mediates the relationships between transformational leadership, intrinsic rewards, and job performance. These findings highlight the importance of leadership practices and intrinsic motivational factors in strengthening employee commitment and improving performance in public sector institutions. The study provides empirical evidence from Government Commercial Institutions in Indonesia and offers practical implications for performance management in bureaucratic contexts.

The Influence Of Environmental Performance And Corporate Governance On Earnings Quality In Coal Mining Companies Listed On The Indonesia Stock Exchange (IDX)

2026-10-22T17:49:17+07:00

This study examines the impact of environmental performance and the implementation of effective corporate governance principles on earnings quality in coal mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Research data were collected from sustainability reports, annual reports, and PROPER ratings, and analyzed using WarpPLS 8.0 software. The results indicate that environmental performance does not have a significant relationship with earnings quality. In contrast, the implementation of Good Corporate Governance (GCG) demonstrates a significant positive effect on enhancing earnings quality. These findings underscore the crucial role of corporate governance mechanisms in ensuring the reliability of financial reporting. To achieve more comprehensive and representative results, future research is recommended to employ alternative indicators for measuring environmental performance and to expand the study’s sample scope.

The Contribution of Interns to Strengthening a Positive Work Culture: A Case Study in a Tourism and Event Service Company

2026-10-22T17:49:45+07:00

This study aims to examine the role of interns in supporting the development of a positive organizational work culture through initiative, responsibility, professionalism, and the processes of adaptation and competency development during the internship period. A qualitative descriptive approach was employed, with data collected through in-depth interviews, participatory observation, and documentation. Informants included the Chief Business Officer (CBO) as the main supervisor and several supervisors from various operational divisions. Data were analyzed using thematic analysis with methodological triangulation and member checking to ensure validity. Findings indicate that interns not only assist in operational tasks but also contribute to strengthening discipline, responsibility, and teamwork within the organization. Their interaction and communication with employees and supervisors facilitate learning and professional attitude development. Interns also introduce new perspectives that add value to organizational processes. Challenges such as initial guidance needs, inconsistent discipline, and adaptation to professional work culture were noted. Structured mentoring and effective communication are essential to optimize interns’ contributions.

Bank Soundness Assessment Using the Risk-Based Bank Rating (RBBR) Framework: Evidence from PT Bank Rakyat Indonesia (Persero) Tbk (2020–2024)

2026-10-22T18:01:29+07:00

ABSTRACT This study evaluates the soundness level of PT Bank Rakyat Indonesia (Persero) Tbk during the 2020–2024 period using the Risk-Based Bank Rating (RBBR) framework. A quantitative descriptive–comparative approach was employed using secondary data obtained from the bank’s audited annual reports. Bank soundness was assessed through the RGEC components—Risk Profile, Good Corporate Governance, Earnings, and Capital—operationalized into six financial indicators and aggregated into a composite score based on applicable regulatory standards. The results indicate that BRI consistently maintained a Very Healthy composite rating, with scores ranging from 90% to 93.33%. Composite stability was primarily supported by strong performance in the Earnings and Capital components, particularly reflected in the ROA, NIM, and CAR ratios, despite minor fluctuations in liquidity indicators. These findings suggest that sustained profitability and adequate capital play a strategic role in maintaining composite bank soundness stability. This study contributes to the literature by highlighting the structural role of profitability and capital adequacy in sustaining composite bank soundness stability within the RGEC framework. ABSTRAK Penelitian ini bertujuan untuk mengevaluasi tingkat kesehatan PT Bank Rakyat Indonesia (Persero) Tbk selama periode 2020–2024 menggunakan kerangka Risk-Based Bank Rating (RBBR). Penelitian ini menggunakan pendekatan kuantitatif deskriptif-komparatif dengan data sekunder yang diperoleh dari laporan tahunan auditan bank. Penilaian tingkat kesehatan bank dilakukan melalui komponen RGEC—Risk Profile, Good Corporate Governance, Earnings, dan Capital—yang dioperasionalkan ke dalam enam indikator keuangan dan diakumulasikan menjadi skor komposit berdasarkan standar regulator yang berlaku. Hasil penelitian menunjukkan bahwa BRI secara konsisten mempertahankan peringkat komposit Sangat Sehat dengan nilai berkisar antara 90% hingga 93,33%. Stabilitas komposit terutama didukung oleh kinerja kuat pada komponen Earnings dan Capital, khususnya pada rasio ROA, NIM, dan CAR, meskipun terdapat fluktuasi kecil pada indikator likuiditas. Temuan ini menunjukkan bahwa keberlanjutan profitabilitas dan kecukupan modal memiliki peran strategis dalam menjaga stabilitas tingkat kesehatan bank secara komposit. Penelitian ini berkontribusi pada literatur dengan menyoroti peran struktural profitabilitas dan kecukupan modal dalam mempertahankan stabilitas tingkat kesehatan bank dalam kerangka RGEC.

Analysis Of Indonesian Economic Dynamics On The Balance Of Trade, Exchange Rate, And Foreign Investment: A Vector Errors Correction Model (Vecm)

2026-10-22T18:58:23+07:00

This study aims to analyze the effect of the Balance of Trade (BOT), Exchange Rate, and Foreign Direct Investment (FDI) on Indonesia’s economic growth during the period 1993–2023. The research applies a descriptive quantitative approach using annual time-series secondary data. The analytical method employed is the Vector Error Correction Model (VECM), preceded by stationarity tests, optimal lag selection, and cointegration tests to ensure the validity of the model. In addition, Granger Causality, Impulse Response Function (IRF), and Forecast Error Variance Decomposition (FEVD) analyses are conducted to examine both short-run and long-run dynamics among variables. The results indicate that in the short run, the Balance of Trade, Exchange Rate, and Foreign Direct Investment do not have a statistically significant effect on Indonesia’s economic growth. However, in the long run, the Exchange Rate and Foreign Direct Investment show positive and significant effects on economic growth, while the Balance of Trade remains insignificant. The Granger causality test reveals a one-way relationship, where economic growth influences the Balance of Trade, and Foreign Direct Investment influences economic growth. Overall, the findings suggest that exchange rate stability and sustained foreign investment inflows are key determinants of Indonesia’s long-term economic growth. Meanwhile, improvements in the structure and competitiveness of international trade are still necessary to strengthen the role of the external sector in supporting sustainable economic development.

The Effect Of Green Accounting, CGPI, And Business Strategy On Value Creation Moderated By Business Model

2026-10-22T18:58:42+07:00

This study examines the effect of green accounting, the Corporate Governance Perception Index (CGPI), and business strategy on creating value with business model also tested as a moderating variabel. Using a quantitative explanatory research design, the study analyzes 75 panel data observations from food and beverage manufacturinng companies listed on the Indonesia Stock Exchange during 2020-2024. Data were obtained from annual reports, sustainability reports, CGPI publication, and financial statements. Panel regression with the Fixed Effect Model and Moderated Regression Analysis (MRA) was employed. The results show that green accounting, CGPI, and business strategy each have a significant positive effect on creating value. Furthermore, business model strengthens the influence of both green accounting and CGPI on creating value. These findinngs highlight the importance of integrating sustainability practices, strong governance, and strategic orientation to enhance long-term corporate value.

An Analysis Of The Performance Of The Randudongkal Village Government From A Balance Scorecard Perspective

2026-10-22T18:59:02+07:00

This study aims to analyze the performance of the Randudongkal Village Government, Pemalang Regency, using the Balanced Scorecard (BSC) approach, which encompasses the financial, customer, internal business process, and learning and growth perspectives. The study employs a qualitative method with a case study design. Informants consist of village officials, the Village Consultative Body (BPD), and community representatives. Data were collected through interviews, observations, and documentation, then analyzed using the Mezmir interactive model. The results indicate that the village government’s performance falls into the “fairly good” category, though it is not yet optimal. In the financial perspective, the management of the Village Budget (APBDes) has been participatory and accountable, though it remains constrained by staff capacity. The customer perspective shows a fairly high level of community satisfaction, although service quality still needs improvement. The internal business process perspective indicates a structured work system, but the utilization of information technology has not been optimal. From the learning and growth perspective, capacity building for officials has been conducted through training, although it has not been evenly distributed. This study concludes that the Balanced Scorecard is capable of providing a comprehensive picture of performance and supports the improvement of accountability and the quality of public services at the village level.

Youtube As A Digital Marketing Channel: Strategy Optimization And Content Management

2026-10-22T18:59:22+07:00

This study analyzes strategies for optimizing the YouTube channel as a digital marketing medium at PT. Tourezia Cakra Inspira. The study was motivated by the fact that the utilization of the YouTube channel has not yet been optimized. YouTube is currently used only as a digital portfolio archive for the company, resulting in low view counts and audience engagement. This study aims to identify the current utilization of the YouTube channel, understand the obstacles and challenges faced, and discover strategies for optimizing video content so that this channel can be transformed into a digital marketing channel. This study employs a qualitative approach using a descriptive method. Data collection was conducted through observation and in-depth interviews with the Digital Marketing Division and Creative Design Division. The results of the study indicate that the obstacles faced include a lack of keyword research, high video content production costs, and an inconsistent upload schedule.

The Phenomenon Of Hanging-Out Culture As Part Of Generation Z Students’ Lifestyle In Yogyakarta

2026-10-22T19:21:16+07:00

This study aims to understand the hanging-out culture as part of the lifestyle of Generation Z students in Yogyakarta. This phenomenon has emerged alongside the transformation of coffee shops into third places that function not only as social spaces but also as environments for studying and academic productivity. The study employed a qualitative approach with a phenomenological design to explore students’ experiences and interpretations of hanging out in coffee shops. Data were collected through in-depth interviews, observations, and documentation involving seven Generation Z student informants in Yogyakarta who regularly spend time in coffee shops. The findings reveal that hanging-out culture is influenced by the need for comfortable study spaces, social pressure, lifestyle trends, and the phenomenon of Fear of Missing Out (FOMO). Coffee shops are no longer perceived merely as places of consumption, but have become symbols of social existence and student identity. The study also identifies a paradox of financial literacy, where students understand the importance of financial management yet continue engaging in consumptive spending to maintain social relationships and group validation. These findings indicate that students’ consumptive behavior results from a complex interaction between academic needs, popular culture, and weak financial self-control.

Analysis Of The Effect Of Domestic Crude Oil Production, Exchange Rate, And Thailand’s Per Capita Income On Indonesia’s Crude Oil Exports To Thailand (2010-2024)

2026-10-22T20:19:44+07:00

This study examines the effect of domestic crude oil production, exchange rate fluctuations, and Thailand’s per capita income on Indonesia’s crude oil exports to Thailand during the 2010–2024 period. The research applies a quantitative approach using annual time-series data obtained from official institutions, including the Central Statistics Agency, World Bank, and Trading Economics. The analysis employs the Ordinary Least Squares (OLS) method to estimate the relationship between the independent variables and crude oil exports. The findings reveal that domestic crude oil production and exchange rates have a positive and significant effect on Indonesia’s crude oil exports to Thailand. Higher production levels increase export supply availability, while Rupiah depreciation enhances export competitiveness in international markets. In contrast, Thailand’s per capita income shows a positive but statistically insignificant effect on export performance. Simultaneously, all independent variables significantly influence crude oil exports. This study contributes to the literature on bilateral energy trade by providing empirical evidence regarding the determinants of Indonesia’s crude oil export performance in the Southeast Asian region amid declining domestic oil

Optimizing Digital Visual Communication Through Instagram For Increasing User Engagement And Developing Brand Image At Plaza Ambarrukmo Mall

2026-10-22T20:20:06+07:00

Digital visual communication plays a crucial role in building customer engagement and strengthening a company’s brand image on social media. In the retail and lifestyle industries, delivering high-quality and consistent content through Instagram is one of the communication strategies used to shape customer perceptions of the brand. This study aims to analyze the application of digital visual communication on Plaza Ambarrukmo’s Instagram, which is managed by PT Putera Mataram Mitra Sejahtera, in enhancing customer engagement and developing brand image. This study used a descriptive qualitative approach. Data were collected through observation of Plaza Ambarrukmo’s Instagram content, interviews with both visitors and non-visitors of Plaza Ambarrukmo, and documentation during the internship period. The data were then analyzed to understand the relationship between social media content, customer perception, customer engagement, and brand image. The research results generated recommendations regarding content management strategies, maintaining visual consistency, and expanding marketing strategies through the TikTok platform.

Beyond Ease of Use: Risk Perception as Primary Barrier to Parental Adoption of Fintech Cards in Banyumas Schools

2026-10-22T20:20:25+07:00

This study examines the factors influencing parents' acceptance of the CAZH CARDS fintech application used for educational payment systems in Banyumas Regency, Indonesia. Specifically, the study investigates the effects of relative advantage, perceived ease of use, perceived benefits, perceived risk, and suitability of need on parents' adoption decisions. A quantitative research design was employed using purposive sampling, involving 100 parents from elementary and junior high schools partnering with PT CAZH. Data were collected through structured questionnaires and analyzed using binary logistic regression and univariate logistic regression. The findings indicate that relative advantage, perceived ease of use, perceived benefits, and suitability of need were not significant predictors of parents' acceptance of the application. In contrast, perceived risk emerged as the only significant determinant, suggesting that concerns regarding transaction security and reliability outweigh positive evaluations of innovation characteristics. These findings extend technology adoption literature by demonstrating that risk perception plays a dominant role in educational fintech adoption and highlight the importance of strengthening trust, security, and transparency to increase parents' acceptance of digital payment systems

Indonesia's The Free Nutritious Meal Program as a Platform for Developing Social Entrepreneurship among Local Food MSMEs in Tebing Tinggi City

2026-10-22T20:20:45+07:00

This study aims to examine the impact of Indonesia’s the free nutritious meal program on the development of social entrepreneurship among local food MSMEs in Tebing Tinggi City. Using a mixed-methods approach, quantitative data were analyzed using multiple linear regression with SPSS, while qualitative data were collected through in-depth interviews with key stakeholders. The results of the quantitative findings indicate that, individually, MSME readiness, MSME involvement, and government support have a positive and significant effect on social entrepreneurship, while the cooperation variable, when considered individually, does not show a significant effect. When considered simultaneously, the variables of MSME readiness, MSME involvement, cooperation, and government support have a significant effect on social entrepreneurship. Qualitative findings indicate that local MSMEs are highly committed to participating in the MBG Program, although each MSME’s operational capacity varies and they still face challenges, such as fluctuations in raw material prices and technical issues with the payment system. To support the program’s sustainability, this study proposes the Sustainable Blended Value Ecosystem Model—a model that combines the creation of economic and social value through the strengthening of sustainable cooperation agreements, the integration of local government SME development systems, responsive feedback mechanisms, and the enhancement of economic value added.

The Effect of Green Accounting and ESG on the Value of Mining Companies Listed on the Indonesia Stock Exchange for the 2021 to 2025 Period

2026-10-22T21:13:47+07:00

This study examines the effect of Green Accounting and Environmental, Social, and Governance (ESG) disclosure on the value of mining companies listed on the Indonesia Stock Exchange (IDX) during 2021–2025. Using an associative quantitative approach, the study analyzes secondary data obtained from annual and sustainability reports of 25 mining companies selected through purposive sampling. Data were analyzed using IBM SPSS 26. Green Accounting was measured using the PROPER index, ESG using the ESG Disclosure Score, and firm value using Tobin's Q. The results indicate that Green Accounting and ESG disclosure have no significant effect on firm value, either partially or simultaneously, with significance values of 0.071, 0.234, and 0.094, all exceeding the 0.05 threshold. The model has limited explanatory power, as reflected by an Adjusted R Square of 2.5%, suggesting that firm value is largely influenced by other factors beyond the variables examined. These findings imply that investors in the Indonesian mining sector continue to prioritize fundamental financial performance and market conditions over sustainability-related information. The negative regression coefficients further suggest that environmental initiatives are still perceived as short-term costs rather than long-term value drivers, highlighting the need for stronger integration of sustainability practices into corporate strategy and reporting.

Strategies for Reducing Non-Performing Loans at BPR Papua Mandiri Makmur: An Analysis of Internal Credit Management Practices

2026-10-22T21:14:09+07:00

This study investigates the internal operational determinants of Non-Performing Loan (NPL) formation at BPR Papua Mandiri Makmur (BPR PMM), focusing on Account Officer (AO) competence, monitoring discipline, and SOP implementation. A qualitative case study design was employed. Data were collected through semi-structured interviews with ten internal respondents and four external practitioners, with thematic analysis applied across all transcripts. Three interconnected failure layers were identified: origination competence gaps (collateral over-weighting, omset inflation), reactive monitoring architecture (no risk-differentiated protocol or visit log), and SOP governance failures (normalized incomplete-file disbursement, incentive misalignment). This study extends Human Capital Theory, Credit Supervision Theory, and Internal Control Theory to the specific context of a remote rural bank in eastern Indonesia, contributing process-level evidence on how operational weaknesses interact to produce NPL outcomes. Rural bank credit risk; Account Officer judgment; loan monitoring architecture; SOP governance; internal determinants of default; qualitative case study.

The Influence Of A Non-Formal Work Environment (Work From Café) On Learning Productivity Through Motivation As A Mediation Variable In Undergraduate Management Students (FEB-UNTAD) Batch 2022

2026-10-22T21:14:34+07:00

This study has several limitations. First, the research was conducted only on undergraduate Management students of the Faculty of Economics and Business, Universitas Tadulako, class of 2022, so the findings cannot be generalized to students from different academic backgrounds or institutions. Second, the sample size was relatively limited, involving only 77 respondents, which may not fully represent the diversity of students’ learning experiences in non-formal environments. Third, this study focused only on the role of learning motivation as a mediating variable, while other factors such as self-regulated learning, time management, learning habits, and individual characteristics may also influence students' learning productivity. Therefore, future studies are expected to involve broader samples and examine additional variables to provide a more comprehensive understanding of students’ productivity in Work From Café environments.

What Drives Purchase Intention And Brand Loyalty In Affordable Luxury Fashion? Evidence From Coach Consumers

2026-10-22T21:14:56+07:00

In the era of globalization and digitalization, Indonesia's luxury fashion industry has continued to grow, including the affordable luxury segment, creating a need for brands to understand the factors influencing consumers’ purchase intention and brand loyalty. This study examines the effects of luxury value perception (functional, financial, individual, and social value) and brand personality appeal on purchase intention and brand loyalty among Coach consumers in Surabaya. A quantitative approach was used, with an online survey. Data were collected from 173 consumers who had purchased or owned Coach products within the past year through official boutiques or authorized channels and were analyzed using covariance-based Structural Equation Modeling (SEM). The results show that functional value, financial value, individual value, social value, and brand personality appeal each have a positive effect on purchase intention. Furthermore, purchase intention and brand personality appeal positively affect brand loyalty. This research contributes to the literature on consumer buying behavior by giving insights into how perceived luxury value and brand personality appeal shape consumer responses in the affordable luxury fashion market.

The Effect of Career Development and Compensation on Employee Job Satisfaction at PT. Maree Lintas Global (J&T Express) Bengkulu City

2026-10-22T21:15:32+07:00

This study examines the effect of career development and compensation on employee job satisfaction at PT. Maree Lintas Global (J&T Express) Bengkulu City. The study was motivated by the importance of retaining satisfied employees in a logistics-service company that faces workload pressure, service targets, and customer expectations. A quantitative design was applied using primary data from 109 employee respondents selected through purposive sampling. Data were collected through observation, interviews, and questionnaires, and analyzed using validity and reliability tests, classical assumption tests, multiple linear regression, t-tests, F-test, and coefficient of determination with SPSS 26. The findings show that career development has a significant partial effect on job satisfaction (t = 3.711; p < 0.001), compensation has a significant partial effect (t = 9.673; p < 0.001), and both variables simultaneously affect job satisfaction (F = 83.285; p < 0.001). The model explains 61.1% of job satisfaction variation. The study implies that transparent career paths and fair compensation systems are essential for improving employee satisfaction in logistics services.