EKOMBIS REVIEW: Jurnal Ilmiah Ekonomi dan Bisnis

Mapping The Evolving Landscape Of Sustainable Marketing And Climate-Conscious Consumer Behavior: A Bibliometric Analysis Of Global Trends And Digital Shifts (2010–2023)

Fransiskus Novrianto Pakpahan — 2025-07-30

The urgency of climate change has reshaped the role of marketing in promoting sustainable behaviors and ecological accountability. This study presents a bibliometric analysis of sustainable marketing and consumer behavior literature published between 2010 and 2023. Drawing from Scopus and Web of Science databases, 1433 articles were analyzed using VOSviewer and Biblioshiny to explore co-authorship, keyword co-occurrence, citation, and co-citation networks. The analysis reveals a thematic evolution from product- and firm-centric approaches to consumer-driven narratives that emphasize emotional trust, digital engagement, and intergenerational ethics. The most active contributors include the United States, the United Kingdom, China, and emerging voices from Southeast Asia. Influential authors such as Kumar, White, and Leonidou shaped the field’s theoretical backbone. Three dominant research clusters were identified: behavioral sustainability, digital sustainability communication, and strategic green branding. Methodological advancements include the growing use of data analytics, machine learning, and structural modeling. This study not only maps the intellectual structure of the field but also highlights research gaps in equity, cultural diversity, and AI-based marketing ethics. The findings offer actionable insights for scholars and practitioners seeking to align marketing strategies with global sustainability agendas.

The Influence Of Tax Knowledge, Taxpayer Awareness, Tax Sanctions And Love Of Money On Motor Vehicle Taxpayer Compliance

Monica Ganti Sari — 2025-07-30

This study aims to look at the effect of tax knowledge, taxpayer awareness, tax sanctions and love of money on motor vehicle taxpayer compliance in the village of guru agung II, north kaur sub-district, kaur district, Bengkulu. This study uses quantitative methods of primary data, data collection methods using questionnaires. The population in this study were taxpayers in guru agung II village, totaling 173 households. This study uses purposive sampling technique. The sample in this study amounted to 173 samples, where the entire population was sampled. The data analysis technique used SPSS 26 (Statistical Product & Services Solution). The results showed that tax knowledge has no significant effect on motor vehicle taxpayer compliance. Taxpayer awareness has a positive and significant effect on motor vehicle taxpayer compliance. Tax sanctions have no significant effect on motor vehicle taxpayer compliance. Love of money has a positive and significant effect on motor vehicle taxpayer compliance. Tax Knowledge, Taxpayer Awareness, Tax Sanctions and Love Of Money have a positive and significant effect together on Motorized Vehicle Taxpayer Compliance.

The Effect Of The Implementation Of The E-Filing System, E-Biling, E-Spt And Tax Sanctions On The Compliance Of Individual Taxpayers Registered At The Pratama KPP Of Bengkulu Two

Ahmad Junaidi — 2025-07-30

This study aims to look at the effect of the application of the e-filing system, e-billing, e-spt and tax sanctions on the compliance of individual taxpayers registered at Kpp Pratama Dua. This study uses quantitative methods of primary data, data collection methods using questionnaires. The population in this study were all individual taxpayers registered at KPP Pratama Bengkulu Dua which amounted to approximately 83,059 people. This study uses purposive sampling technique. The sample used in this study amounted to 399 individual taxpayers as respondents. The calculation is obtained from the Slovin Formula calculation formula. The data analysis technique uses SPSS 26 (Statistical Product & Services Solution). The results showed that e-filing has a positive effect on individual taxpayer compliance, e-billing has a positive effect on individual taxpayer compliance, e-spt has a positive effect on individual taxpayer compliance and tax sanctions have a positive effect on individual taxpayer compliance.

Analysis of Work Environment, Work Motivation, and Job Training on Work Productivity at PT OCS Global Services

Sindi W. Berampu — 2025-09-10

This study analyzes the influence of the work environment, work motivation, and job training on employee productivity at PT OCS Global Services. The research employs a quantitative approach using multiple regression analysis. Data were collected through questionnaires distributed to 71 respondents. The findings of this study indicate that: (1) The work environment has a positive and significant effect on work productivity (t-value 3.549 > t-table 1.996; sig. 0.001); (2) Work motivation has a positive and significant effect on work productivity (t-value 3.046 > t-table 1.996; sig. 0.005); (3) Job training has a positive and significant effect on work productivity (t-value 2.751 > t-table 1.996; sig. 0.011); (4) Collectively, the three independent variables have a positive and significant effect on work productivity (F-value 14.697 > F-table 2.74; sig. 0.000), with a contribution of 62.9% (R² = 0.629). The study concludes that the work environment, work motivation, and job training are significant factors in improving employee productivity at PT OCS Global Services. It is recommended that the company enhance educational and employee development opportunities, optimize continuous training programs, and effectively utilize work experience through performance evaluations and an appropriate reward system.

The Influence Of Leadership, Education And Training, Career Development And Job Satisfaction On Employee Performance In The Department Of Industry, Trade, Energy And Mineral Resources Of North Sumatra Province

Liza Sabila — 2025-09-10

This study aims to analyze the influence of Green Brand Image and Legal Compliance in Business on Consumer Loyalty in MSMEs Grama Sphere Medan. In an era of increasing consumer awareness of sustainability issues and the importance of legal compliance, these two factors are considered to play an important role in shaping consumer trust and loyalty. This study uses a quantitative approach with an associative method, involving 80 respondents who have made at least two purchases at Grama Sphere. The data collection technique was carried out through a questionnaire with a Likert scale, and data analysis was carried out using multiple linear regression in SPSS 27. The results of the study indicate that both partially and simultaneously, Green Brand Image and Legal Compliance have a positive and significant effect on Consumer Loyalty. The coefficient of determination (R²) value of 60.8% indicates that the independent variables are able to explain variations in consumer loyalty substantially. The implications of these findings suggest that MSMEs need to strengthen their environmentally friendly brand image and maintain legal compliance as a strategy in building long-term loyalty. This study contributes to the local literature on sustainable marketing and ethical and legal-based business practices.

Case Study Of Rebates: Accounting And Taxation In Company A

Sianne Elliani Rudiatin — 2025-09-10

This case study examines the accounting and tax treatment complexities of rebate schemes in Company A, revealing significant discrepancies between financial reporting and tax compliance. The research identifies three critical issues: (1) systematic under-accrual of rebate liabilities due to limited access to real-time sales data from retailers, resulting in revenue overstatement that contravenes PSAK 1's accrual principle and PSAK 72's variable consideration requirements; (2) problematic timing differences between accounting recognition and tax deductibility, creating potential tax risks; and (3) agency problems stemming from information asymmetry between the principal and distributors. The study contributes to institutional theory by analyzing rebate practices in Indonesia's unique regulatory environment, while practically recommending improved estimation methodologies and enhanced transparency to better align accounting and tax treatments. These findings offer novel insights into the challenges of implementing global accounting standards (IAS 37) in local contexts.

The Influence Of Leadership, Organizational Culture, Work Discipline, And Compensation On The Performance Of Employees Of The Park And Hygiene Unit (Tamsih) Of Panca Budi Medan

Nadiya Putri Indah — 2025-09-11

This study was conducted to determine the effect of leadership, organizational culture, work discipline, and compensation on employee performance at the Panca Budi Medan Parks and Cleanliness Unit. The population of this study were all employees of the Panca Budi Medan Parks and Cleanliness Unit, totaling 45 employees, while the sampling technique in this study was probability sampling, namely by using census sampling or saturated sampling because the entire population was sampled if the population was below 100. The results of this study indicate that leadership has a negative and partially insignificant effect on employee performance with a tcount value < ttable (-0,635 < 2,021), organizational culture has a positive and partially insignificant effect on employee performance with a tcount value < ttable (1,211> 2,021), work discipline has a positive and partially significant effect on employee performance with a tcount value > ttable (4,169 > 2,021), and compensation has a positive and partially significant effect on employee performance with a tcount value > ttable (2,363 > 2,021). Simultaneously leadership, organizational culture, work discipline and compensation have a positive and significant effect on employee performance at the Panca Budi Medan Parks and Cleanliness Unit with a value of Fhitung> Ftabel (12,541> 2,61). The results of this study indicate that partially and simultaneously H1 is accepted H0 is rejected. While the resulting coefficient of determination is 51,2% and the remaining 48,8% is explained by other independent variables not examined in this study.

Analysis Of Agricultural Sector Growth And Inflation On Farmer Exchange Rate In Indonesia

Ayub Hasan — 2025-09-20

This study analyzes the effect of agricultural sector growth and inflation on farmer exchange rates in Indonesia. The data used in this research is secondary data and sourced from the Central Bureau of Statistics obtained from 34 provinces in Indonesia. This study uses multiple linear regression Analysis of panel data using the Fixed Effect Model (FEM). The results of this study indicate that: (1) the growth of the agricultural sector has a positive and significant effect on farmer exchange rates, meaning that every one percent increase in agricultural sector growth can increase farmer exchange rates in Indonesia; (2) Agricultural sector inflation has a positive and significant effect on farmer exchange rates, meaning that every one percent increase in agricultural sector inflation can increase farmer exchange rates in Indonesia.

The Influence Of Marketing Mix Strategy On Sales Increase With Purchasing Decisions As A Mediating Variable At The Keris Center, Aeng Tong-Tong Village, Sumenep

Nur Qoudri Wijaya — 2025-09-20

This study aims to analyze the effect of marketing mix strategies (product, price, place, and promotion) on increasing sales, with purchasing decisions as a mediating variable at the Keris Center of Aeng Tong-Tong Village, Sumenep. The research method used is a quantitative approach. Data were collected through a survey using a questionnaire distributed to 60 respondents. Data analysis techniques were carried out using multiple regression models and path analysis to test the direct and indirect effects between research variables. The results showed that only the price element in the marketing mix had a significant effect on purchasing decisions, while product, place, and promotion did not show a significant effect. In addition, purchasing decisions had a significant effect on increasing sales, indicating its role as a mediating variable. The indirect relationship shows that price affects sales increases through purchasing decisions, while other marketing mix elements are not significant. These findings emphasize the importance of determining the right pricing strategy to increase purchasing and sales decisions, while other elements in the marketing mix need to be optimized to be more effective in supporting the development of the Keris Center of Aeng Tong-Tong Village.

Budget Planning Strategy, Revenue And Control Of Non-Revenue Water (NRW) On Financial Performance Through SOP (Standard Operating Procedure) As An Intervening Variable At Perumda Air Minum Tirta Raharja Bandung

Hari Sundana — 2025-09-20

This study aims to analyze the influence of Budget Planning Strategy, Revenue, and Unbilled Water (ATR) Control on Financial Performance at Perumda Air Minum Tirta Raharja Bandung, with Standard Operating Procedure (SOP) as an intervening variable. The research is based on the importance of operational efficiency and corporate governance in regional water utility companies, particularly in facing financial and technical challenges related to budgeting, revenue optimization, and the control of non-revenue water (ATR). SOP plays a vital role as a system that standardizes operational procedures, ensuring that activities are performed efficiently and contribute to improved financial performance. This study uses a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) for data analysis. The sample consists of 150 respondents, comprising operational and managerial employees at Perumda Air Minum Tirta Raharja, who are directly involved in budgeting, revenue management, ATR control, and SOP implementation. Data were collected through structured questionnaires using a 5-point Likert scale. The analysis was conducted using SmartPLS software to test the measurement model (outer model), structural model (inner model), and the mediating effect of SOP. The results show that Budget Planning Strategy, Revenue, and ATR Control have a positive and significant effect on SOP. Furthermore, SOP has a positive and significant effect on Financial Performance. In addition, SOP partially mediates the relationship between the three independent variables and Financial Performance. This indicates that better budgeting strategies, effective revenue management, and optimal ATR control, combined with well-implemented SOPs, contribute significantly to improved financial performance.

Fast Fashion In Indonesia: The Influence Of Negative Knowledge, Materialistic Motivation And Responsibility Ascription On Consumer Purchase Intention

Tria Mir’atul Mukaromah — 2025-09-22

The emergence of fast fashion in the global fashion industry has changed consumer consumption patterns. However, unsustainable fast fashion consumption patterns carry risks to environmental and social sustainability. Indonesia, as the fourth most populous country in the world, has many consumers who use fashion products, including fast fashion. However, fashion orientation factors and consumer intentions always lead to certain behaviors. This study aims to examine the factors that influence Indonesian consumer behavior towards their choice of fashion products. . Four hypotheses based on the theory of the influence of negative knowledge of fast fashion, materialistic motivation and ascription of responsibility on fast fashion purchase intentions in Indonesia. The study was conducted to form a hypothesis system, as many as 131 valid questionnaires were collected by random sampling in several cities in Indonesia. Data analysis and hypothesis testing were carried out using SEM Amos statistical software. The results of the study indicate that Indonesian consumer behavior towards fast fashion products tends to be positively influenced by negative knowledge of fast fashion. Then there is a positive correlation between Materialistic motivation and Consumer Attitude. There is a positive correlation between Ascription of responsibility and Consumer Attitudes. There is a positive correlation between Consumer Attitudes and Purchase Intention.

The Influence Of Perceived Convenience On AI-Enabled Customer Experience In Shopee’s Chatbot With Perceived Sacrifice, Trust, And Customer Loyalty As Mediating Variables

Azmita Anvus Rosyada — 2025-09-22

Various e-commerce platforms have integrated AI-based services, including Shopee. The most commonly used AI-based service is chatbots, which play a role in enhancing customer interaction and service efficiency. This study aims to examine how perceived convenience influences AI-enabled customer experience among Shopee chatbot users, as well as to explore the mediating roles of perceived sacrifice, trust, and customer loyalty in this relationship. This research employs a quantitative approach using the convenience sampling technique, collecting data from 243 Shopee chatbot users, which were analyzed using PLS-SEM. The results indicate that trust and customer loyalty have a significant direct impact on perceived convenience and AI-enabled customer experience, and also serve as mediators in this relationship. Meanwhile, the perceived sacrifice variable does not have a direct effect and does not mediate the relationship between perceived convenience and AI-enabled customer experience.

The Effect Of Digital Marketing And Relationship Marketing On Purchasing Decisions With Purchase Intention As A Mediating Variable

Anggra Novriza — 2025-09-25

The rapid advancement of information technology in today’s digital era compels businesses to adapt swiftly to remain competitive in the marketplace. One of the most significantly affected aspects of this transformation is marketing, which is progressively shifting from traditional methods to digital platforms. Digital marketing has emerged as a core strategy for building consumer relationships and influencing purchasing decisions. This study aims to examine the influence of digital marketing and relationship marketing on consumer purchase decisions of Amanda Brownies, with purchase intention serving as a mediating variable. A quantitative approach was employed, utilizing primary data collected through questionnaires distributed to 100 Amanda Brownies consumers who had engaged with the brand via digital platforms. The findings reveal that digital marketing directly influences purchase intention by 34.3% and customer satisfaction by 32.3%. Relationship marketing has a stronger direct impact, influencing purchase intention by 60.7% and customer satisfaction by 21.7%. Furthermore, purchase intention directly contributes 43% to customer satisfaction. In terms of indirect effects, digital marketing influences purchase decisions by 14.8% through purchase intention, while relationship marketing has an indirect effect of 26.1% via the same mediating variable. These results provide valuable insights for business practitioners in designing more effective marketing strategies aimed at increasing consumer interest and converting that interest into purchasing decisions through digital engagement.

Implementation Of Work Discipline, Motivation, And Compensation On Employee Performance Of PT. Wan Tobacco Cigaret Sidoarjo

Moch Nur Dieny Faylasuf — 2025-09-25

This study aims to analyze the influence of work discipline, motivation, and compensation on employee performance at PT. Wan Rokok Tembakau Sidoarjo. This study uses descriptive and verification methods to explore the relationship between work discipline, motivation, and compensation. Data were collected using questionnaires, observations, and literature reviews involving a sample of 100 employees selected using simple random sampling. Hypothesis testing was carried out using multiple linear regression analysis with the help of the SPSS version 25 program. The results of the study indicate that work discipline, motivation, and independence have a significant effect on employee performance, both partially and simultaneously. This study confirms that work discipline, motivation, and recovery are strategic elements in effective human resource management, especially in improving employee performance. By paying attention to and developing all three in a balanced manner, the company can create a work system that is oriented towards results, sustainable, and competitive.

Implementation Of Minister Of Finance Regulation Number 168 Of 2023 Regarding Individual Taxpayer Compliance As An Effort To Streamline State Revenue (Case Study: Pt. Indobismar In Surabaya)

Pompong Budi Setiadi — 2025-09-25

The government continues to innovate in tax policies to increase state revenue, one of which is PMK No. 168 of 2023, which regulates PPh 21 using an average effective tax rate. The objective of this study is to examine the execution of this policy at PT. Indobismar, evaluate its impact on state revenue, and examine its effect on individual taxpayer compliance. A quantitative approach was employed using a survey method through questionnaires distributed to 82 respondents selected using a saturated sampling technique. Data analysis was conducted using the SEM-PLS method to examine the relationships between latent variables and assess the effectiveness of policy implementation. The findings indicate that the implementation of PMK No. 168 of 2023 has been effective, positively impacting state revenue and improving individual taxpayer compliance in fulfilling their tax obligations. This policy plays a key role in establishing a more organized and predictable tax system, which in turn facilitates greater understanding and compliance with tax obligations among taxpayers. Additionally, the application of an average effective tax rate provides clarity and fairness in tax calculations, reducing ambiguity and increasing taxpayer confidence in the tax system. Overall, PMK No. 168 of 2023 is considered an important step toward a more transparent, efficient, and easily understandable tax regulation framework.

The Influence Of Customer Relationship Management Dimensions On Customer Loyalty At Bank Bengkulu (A Case Study at Bank Bengkulu Bintuhan Branch)

Anggi Pratama Hakim — 2025-09-25

Bank Bengkulu has shown a positive performance increase in 2023. Third-party funds collected increased by 1.60% to Rp7.06 trillion, while credit granted rose by 1.03% to Rp6.30 trillion. The bank's total assets grew by 4.19% to Rp9.04 trillion, and total liabilities increased by 4.49% to Rp7.80 trillion. Total equity also experienced an increase of 2.39% to Rp1.24 trillion. This study aims to analyze the influence of Customer Relationship Management (CRM) dimensions on Customer Loyalty at Bank Bengkulu Bintuhan Branch. This research employs a quantitative causal method. Data collection used a closed questionnaire distributed to a sample of 230 Bank Bengkulu Bintuhan customers. The data collection process utilized an online survey disseminated through social media, specifically WhatsApp. Data analysis was conducted using multiple regression analysis with IBM SPSS 26 software. The analysis results show that the variables Complaint Resolution, Customer Knowledge, and Customer Empowerment have a significant positive influence on Customer Loyalty, leading to the acceptance of these three hypotheses. However, Customer Orientation does not have a significant influence on Customer Loyalty, resulting in the rejection of the fourth hypothesis. In conclusion, it is recommended that Bank Bengkulu strengthen complaint handling, product education, and Customer Empowerment to enhance loyalty. Service innovations, including digital banking and loyalty programs, can also help maintain customer engagement.

Analysis Of Marketing Strategy In The Strategic Business Division Of Government And Institution At Pt Surveyor Indonesia

Syarifah Beanaiaputihati — 2025-09-25

The Testing, Inspection, and Certification (TIC) industry plays a crucial role in driving economic growth, especially in an ever-evolving market. PT Surveyor Indonesia’s Strategic Business Division for Government and Institution is a key player in this sector, requiring effective strategies to capitalize on its strengths and address weaknesses to maintain competitiveness. This study aims to analyze both internal and external factors impacting the division’s marketing strategy and to identify the most effective strategic alternatives for its development. A qualitative research approach was employed, using purposive sampling and a descriptive-qualitative methodology. Analytical tools such as the Internal Factor Evaluation (IFE) matrix, External Factor Evaluation (EFE) matrix, Internal-External (IE) matrix, SWOT analysis, and Quantitative Strategic Planning Matrix (QSPM) were used. The results indicate that the division falls under the Growth and Build category in the IE matrix, implying that strategies like market penetration, market development, service diversification, and strategic partnerships are the most effective in strengthening its position in both domestic and global markets. These findings provide key recommendations for enhancing the division’s competitiveness and ensuring sustainable growth in the TIC industry.

Claim Control Strategies in National Health Insurance: A Scoping Review

Syarifah Zulinar — 2025-09-25

Pending and rejected claims within national health insurance systems remain a global concern, particularly in developing countries. This scoping review aims to explore the strategies implemented by various countries to manage their health insurance claims and reduce the occurrence of pending and rejected cases. The protocol of the study has been registered through Open Science Framework (OSF) with this link https://doi.org/10.17605/OSF.IO/BPQYA. The review analyzed articles published from 2016 to 2025 and retrieved from PubMed, Science Direct, Wiley, ProQuest, and Google Scholar databases. Of the 699 titles initially identified, 11 relevant articles were included in the final analysis, originating from India, Tanzania, Ghana, and Indonesia. The results indicate that pending and rejected claims are a common challenge in developing countries, predominantly due to human-related factors, such as input errors, coding inaccuracies, and insufficient training. Implemented strategies to address these issues include utilising blockchain technology, digitization and automation, standardization of processes, capacity building for human resources, coordination among stakeholders, adaptive policy implementation, and cost-efficiency measures. In Indonesia, manual verification is still considered an effective method for reducing problematic claims. The study concludes that training for claim administrators and further research into digital innovations, including blockchain, are essential for optimizing claim management.

The Moderating Role Of Work Motivation In The Relationship Between Competencies, Individual Characteristics, And Work Environment On Employee Performance

Nandyo Dwi Kendy — 2025-09-27

This study aims to analyze the effect of competence, individual characteristics, and work environment on employee performance, with work motivation as a moderating variable at BKPSDM Musi Rawas Regency. The study population amounted to 48 employees, and all were sampled through a saturated sampling technique. Data were collected through questionnaires that included independent variables (competence, individual characteristics, work environment), dependent variables (employee performance), and moderating variables (work motivation). The results showed that the three independent variables had a significant positive effect on employee performance. In addition, work motivation proved to moderate the relationship significantly. This finding indicates that optimal performance can be achieved through adequate competence, strong individual character, a conducive work environment, and high work motivation. The practical implications of these results encourage strengthening employee training, individual character mapping, work environment improvement, and motivation enhancement strategies. Theoretically, this research strengthens the interactional model in the study of public sector work behavior and contributes to the development of human resource management theory in the context of local government bureaucracy in Indonesia.

The Effect Of Product, Price, Promotion and Place On Consumer Purchasing Decisions MBBAH Kitchen In Pontianak

Ari Maulana — 2025-09-28

This study aims to determine the effect of product variables, price, promotion, and location on consumer purchasing decisions. This study uses a quantitative approach and involves a population consisting of respondents who act as consultants MBBAH Kitchen in Pontianak. In this study, the number of samples used was 100 respondents. Data collection was conducted by providing questionnaires to respondents, then analyzed using the method of validity, reliability, normality. Hypothesis testing is done through simultaneous test (F test) and Partial Test (t test). The results showed that taken together, the variables of product, price, promotion, and location had a significant effect on consumers purchasing decisions. However, when partially analyzed, only products, promotions, and locations were shown to have a significant influence on purchasing decisions, while prices showed no significant influence.

Root Cause Analysis Of Sustained Losses After Reputational Damage: A Case Study Of A Climate Change Company

Annisa Nurul Azizah — 2025-09-28

The carbon credit market plays a crucial role in global goal of reaching "net-zero emissions" by 2050. However, such businesses within this market face serious challenges such as being vulnerable to credibility and financial issues. This study delves into the Kutub Selatan case, a prominent carbon credit project developer company that was suffered by reputational damage due to over-crediting allegations of the Kariba REDD+ project and received a lot of negative media sentiments. This reputational crisis led to a massive loss of revenue, client trust, and investor confidence, eventually manifesting as financial losses despite all recovery efforts. This research aims to determine the root cause of the company's financial losses, identify areas of revenue enhancement and cost efficiency, and explore the best scenario or strategy of attaining maximum profitability after a reputational damage. Using a System Dynamics approach, the study simulates various strategic alternatives, including differentiation, cost efficiency, and a combination of both, to compare their long-run financial performance in the long run. The finding suggests that differentiation is the optimal strategy in restoring profitability as it allows the company to rebuild market perception, enhance product value, and ultimately regain investor confidence.

The Effect Of Product Quality And Brand Image On Customer Loyalty In Skintific Products (Case Study On Gen Z In Palu City)

Nova Anggriani — 2025-09-28

The purpose of this study was to determine and analyze: (1) the effect of product quality and brand image on customer loyalty on skintific products in Palu city, (2) the effect of product quality on customer loyalty on skintific products in Palu city, (3) the effect of brand image on customer loyalty on skintific products in Palu city. The type of research used is quantitative (shows the relationship between variables). The population in this study were gen Z customers in Palu city who used skintific products. The sampling technique in this study used purposive sampling, with a total sample size of 110 respondents. Data collection using a questionnaire. The analysis method used is multiple linear regression analysis using the SPSS release 26 application. The results showed that (1) there is an effect of product quality and brand image on customer loyalty on skintific products in the Palu city (2) there is an effect of product quality on customer loyalty on skintific products in the Palu city (3) there is an effect of brand image on customer loyalty in the Palu city.

Analysis Of The Effect Of Personalization On Customer Experience In The Use Of Chatbot: Case Study Of Shopee E-Commerce Chatbot

Amanda Puspita Dewi — 2025-09-28

In the rapidly evolving digital era, the use of Artificial Intelligence (AI) has been increasingly implemented across various industries, including e-commerce. The significant AI implementation is the use of the chatbots to enhance customer experience. This study aims to analyze the impact of personalization on AI-based customer experience on the Shopee e-commerce platform. Additionally, this research examines the mediating roles of trust, relationship commitment, and perceived sacrifice in the relationship between personalization and customer experience. This study use quantitative approach by collecting online survey data from Shopee users who have used the Shopee chatbot ‘Choki’. The data obtained is analyzed using the Structural Equation Modeling (SEM) method with SmartPLS. The results indicate that personalization positively influences AI-based customer experience. Furthermore, trust and relationship commitment serve as mediators that strengthen the relationship between personalization and customer experience. This study provides theoretical contributions to the development of literature on AI based customer experience and practical implications for e-commerce managers in enhancing chatbot personalization strategies to create positive customer experience and strengthen customer loyalty.

Inclusive Growth in Indonesia: An Environmental Sustainability Approach

Ahmad Soleh — 2025-09-28

This study aims to analyse inclusive growth in Indonesia using an environmental sustainability approach. The approach used in this research is descriptive analysis. The data collection technique used a literature study. The data used is secondary data sourced from books, journals, reports and official information from BPS-Statistics Indonesia. Poverty-Equivalent Growth Rate (PEGR) is a method developed to measure the inclusive growth coefficient in Indonesia. The measurement of inclusive growth has mostly been done using poverty, income distribution inequality and employment approaches. This study introduces a new concept in measuring the inclusiveness of economic growth using the environmental sustainability approach. The results showed that during the period 2001-2022 Indonesia's economic growth has not been inclusive. The inclusive growth coefficient (IG_en) is smaller than the economic growth coefficient (Ĝ_g). This phenomenon occurred in most provinces and islands during the observation period. High economic growth has not been accompanied by environmental sustainability. Increased population growth and high economic activity contribute to environmental degradation. Government strategies and policies are needed as well as the commitment of various parties for sustainable development.

The Effect Of Environmental Performance, Institutional Ownership Structure And Company Size On Company Value With ROE As An Intervening Variable In The Mining Sector Listed On The Indonesia Stock Exchange In 2021

Desi Safariani — 2025-09-28

This study aims to examine the effect of Environmental Performance, institutional ownership structure, and Company Size on company value, with ROE as an intervening variable. Based on the established sample criteria, 72 companies were obtained as research objects. Analytical techniques used include classical assumption test, multiple linear regression analysis, coefficient of determination analysis (R2), as well as F test and t test, accompanied by path analysis. The results of the path analysis showed that the variables of institutional ownership structure and Company Size directly affect the value of the company without going through ROE as an intervening variable. Meanwhile, Equation 2 shows that the relationship of these three variables to the value of the company is strong. Through a simultaneous test (F-test) for Equation 1, it was found that taken together, the variables of Environmental Performance, institutional ownership structure, and Company Size had no effect on ROE. However, in the simultaneous test for Equation 2, these variables turned out to have a significant effect on the value of the company. The partial test results (t-test) for Equation 1 showed that individually, Environmental Performance, institutional ownership structure, and Company Size had no effect on ROE. Meanwhile, for Equation 2, Environmental Performance and institutional ownership structure also do not give a significant effect on the value of the company, while the size of the company proved to give a significant effect partially.

The Influence Of Company Size, Capital Structure, And Profitability On Company Value In Manufacturing Companies In The Logistics And Delivery Sector Listed On The IDX In 2019-2023

Heppy Candra Berliana Dewi — 2025-09-28

This study aims to test and analyze the effect of company size, capital structure, and profitability on company value in logistics and delivery companies listed on the IDX during the period 2019-2023. The variables tested in this study consist of company size, capital structure, and profitability as independent variables and company value as the dependent variable. This study uses a quantitative research type with sampling using the purposive sampling method, resulting in 9 companies that meet certain criteria, such as having complete financial reports. Hypothesis testing is carried out using multiple linear regression analysis to measure the direct effect. All analyses are carried out with the help of SPSS software version 25. The results of this study indicate that company size has a negative effect on company value, capital structure has a negative effect on company value, while profitability has a positive and significant effect on company value. The implications of this study are important for Logistics and Delivery companies in increasing company value by improving these factors.

Building Customer Loyalty Through Relationship Marketing And Price At Motorcycle Washes In Palu City

I Kadek Rio Ardayana — 2025-09-28

This study aims to determine the effect of Relationship Marketing and Price on customer loyalty at Motorbike washing in Palu City This quantitative research was conducted at the Sula motorbike washing company in Vatutela, Palu City. The research was conducted from October to December 2024.This study involved 60 respondents and used the Roscoe method. Purposive sampling is a sampling method in which research is conducted on a group of subjects who have specific characteristics. Data were collected through interviews and distributing questionnaires to participants. This study used multiple linear regression as a data analysis technique and used the SPSS program as an analytical tool. According to the results of multiple linear regression analysis conducted in this study, it can be concluded that relationship marketing and price variables have an influence on customer loyalty at Sula Motor Wash, Palu City, both partially and simultaneously. This shows that proper pricing and relationship marketing strategies help build and maintain customer loyalty.

Land And Building Tax Capabilities In Escalating Regional Original Income

Misbahul Aulia — 2025-09-28

This research aims to analyze the capability of Land and Building Tax (PBB) in increasing Local Own-Source Revenue (PAD) in Donggala Regency. This research employs a quantitative approach with descriptive and analytical designs. The data used are PBB and PAD data for the last five years, from 2019 to 2023, obtained from the Regional Revenue Agency of Donggala Regency. The research results indicate that the potential of PBB in Donggala Regency has not been optimal, with a negative potential percentage in 2023. The effectiveness of PBB collection during the research period shows fluctuations, with the best performance in 2019 and 2021, but experiencing a significant decrease in 2022. This research concludes that the regional government needs to implement various strategic efforts to enhance the capability of PBB, such as updating tax object data, improving technology-based administrative services, and providing education to the public. It is expected that increasing the capability of PBB can provide a more significant contribution to PAD and support sustainable regional development.

The Influence Of Entrepreneurial Characteristics And Business Environment On The Success Of Culinary MSME Businesses (Case Study Of Rujak Sellers) Percut Sei Tuan District

Sri Rezeki — 2025-09-28

This study aims to analyze the influence of entrepreneurial characteristics and business environment on the success of Micro, Small and Medium Enterprises (MSMEs) in Percut Sei Tuan District, Deli Serdang Regency. This study uses a quantitative approach with multiple linear regression analysis methods. Data was collected through interviews, observations, and questionnaires that were distributed to 82 MSME actors selling rujak in the region. The results of the study show that partially, the characteristics of entrepreneurship and the business environment have a significant influence on business success. Simultaneously, these two variables have a significant effect on the success of MSMEs. Thus, good entrepreneurial characteristics and a supportive business environment can increase the success of MSMEs in Percut Sei Tuan District. This research contributes to the development of MSMEs in the culinary sector, especially in the managerial aspects and business environment policies.

The Role Of Strategic Management Accounting On Digital Payment

Laora Safira — 2025-09-28

The advancement of digital technology has transformed how people conduct financial transactions, shifting from cash-based to faster, more convenient digital payments. However, this shift also introduces new risks, including increased threats of financial crimes such as money laundering and terrorism financing. This study aims to explore the role of strategic management accounting in supporting digital payment systems, particularly in improving operational efficiency and transaction security. The research employs a qualitative descriptive approach based on secondary data from literature studies. Findings indicate that strategic management accounting plays a vital role in automating transaction processes, managing digital service costs, and detecting suspicious activities early. The integration of accounting information systems enables organizations to enhance efficiency and strengthen financial monitoring through real-time data. Therefore, strategic management accounting is a key component in maintaining the integrity of digital financial systems amid growing cybercrime threats.

Service Quality and Customer Satisfaction as Determinants of Customer Loyalty (Study of Warung Bude88 Binjai Market)

Irwan Dwi Julianto — 2025-09-28

The culinary industry is part of the rapidly growing Micro, Small and Medium Enterprises (MSMEs) and has a lot of competition. Warung Bude88 is one of the businesses trying to stay competitive. This study analyzes the effect of service quality and customer satisfaction on customer loyalty at Warung Bude88. The research was conducted using quantitative methods through questionnaires, interviews, and observations with 100 customers as samples. Data analysis includes validity, reliability, normality, linearity, multicollinearity, multiple linear regression, correlation coefficient (R), coefficient of determination (R²), simultaneous test (F), and partial test (t). The results showed that service quality and customer satisfaction have a major impact on customer loyalty, with an influence of 38.6%. Meanwhile, 61.4% of customer loyalty is influenced by other factors not discussed in this study.

The Influence Of Entrepreneurial Characteristics And The Utilization Of Digital Media On The Success Of Culinary Msmes In Medan Deli District (With The Object Of Msmes Using Digital Media)

Elisabeth Nainggolan — 2025-09-28

This study aims to analyze the influence of Entrepreneurial Characteristics and Digital Media Utilization on the Success of Micro, Small, and Medium Enterprises (MSMEs) in the culinary sector in Medan Deli District. Culinary MSMEs play a significant role in the local economy, particularly in creating jobs and increasing community income. However, many culinary MSMEs in Medan Deli District face challenges in developing their businesses, such as a lack of confidence in taking risks and limited use of digital media to expand their markets. In this study, entrepreneurial characteristics such as leadership, risk-taking courage, and the ability to innovate are identified as key factors in business success, while the use of digital media is expected to increase market reach and operational efficiency of culinary businesses. This study uses multiple linear regression methods to analyze the relationship between these two independent variables and the success of culinary MSMEs. The results of this study are expected to provide insights and recommendations for culinary MSMEs in Medan Deli District to optimize their entrepreneurial potential and utilize digital technology to achieve greater success in their businesses.

The Influence Of Service, Supervision, And Tax Sanctions On MSME Taxpayer Compliance With Tax Administration Digitalization As A Moderating Variable

Adiatma Adiatma — 2025-09-28

This study analyzes the influence of tax services, tax supervision, and tax sanctions on SME taxpayer compliance, with tax administration digitalization as a moderating variable. Using a quantitative approach, data were collected through questionnaires distributed to SME taxpayers registered at KPP Pratama Jakarta Cengkareng. Analysis using SmartPLS version 4 indicates that tax supervision and tax sanctions significantly affect SME taxpayer compliance. Tax supervision yielded a t-statistic of 2.543 (p-value 0.011), while tax sanctions had a t-statistic of 3.648 (p-value 0.000), confirming their crucial role in enhancing compliance. Conversely, tax services and tax administration digitalization showed no significant effect on compliance, with p-values of 0.872 and 0.317, respectively. Moreover, tax administration digitalization did not moderate the relationship between tax supervision and tax sanctions on compliance, as indicated by p-values of 0.900 and 0.772. These findings highlight the importance of optimizing supervision and enforcing sanctions to improve SME taxpayer compliance. Although tax digitalization continues to advance, this study suggests that such efforts have not directly contributed to compliance. Therefore, tax policies should focus on strengthening supervisory mechanisms and regulatory enforcement to enhance SME tax compliance.

The Impact Of Employment Status: Self-Employment And Wage-Employment On Mental Health

Marwa Sari — 2025-09-28

This study analyzes the impact of employment status on mental health by comparing self-employed and wage-employed individuals in Indonesia. Using longitudinal data from the Indonesia Family Life Survey (IFLS) waves 4 and 5, this study applies a fixed effects model to explore this relationship while accounting for various demographic and socioeconomic controls. The findings reveal that self-employed individuals have higher mental health scores, indicating poorer mental health compared to wage-employed individuals. However, this effect becomes insignificant after including control variables in the model. Job transition analysis indicates that individuals transitioning from self-employment to wage-employment tend to have higher mental health scores, while those remaining in wage employment exhibit a lower risk of mental health issues. Heterogeneity analysis reveals that self-employed women are more vulnerable to mental health issues compared to men, while individuals with disabilities demonstrate better mental health in self-employment than in wage employment.

The Influence Of Work Ethic And Organizational Justice On The Organizational Commitment Of Civil Servants Of The Office Of Women Empowerment And Child Protection Of West Kalimantan Province

Resa Dintiah — 2025-09-28

This study aims to examine the influence of work ethics and organizational justice on the organizational commitment of civil servants in the Department of women's empowerment and Child Protection of West Kalimantan province. This study uses an associative approach with saturated sampling techniques. The sample consisted of 34 employees working in the Inspectorate Kubu Raya. Data analysis was conducted using multiple linear regression analysis with SPSS software version 25. The tests conducted in this study include validity test, reliability test, normality test, linearity test, and multicollinearity test. Hypothesis testing is done by using simultaneous test (F test) and Partial Test (t test). Based on the results of hypothesis testing, both simultaneously (F test) and partially (t test), it can be concluded that together work ethics and organizational justice have a positive and significant influence on organizational commitment. However, individual work ethic has no significant effect on organizational commitment, while organizational justice has been shown to have a significant effect on such commitment.

The Influence Of Rumah Bumn’s Innovation Strategy On Msme’s Competitiveness: The Quadruple Helix Approach

Vindi Ledys Ihsanda — 2025-09-28

Micro, Small, and Medium Enterprises (MSMEs) play a crucial role in Indonesia’s economic development, contributing significantly to employment, GDP, and innovation. However, they face persistent challenges related to financial access, technological adoption, and market expansion. This study examines the impact of Helix Rumah BUMN’s innovation strategy on MSMEs' competitiveness, with a focus on the moderating role of academia, the Ministry of State-Owned Enterprises (SOEs), and business communities within the Quadruple Helix framework. A mixed-method explanatory sequential design was employed, incorporating quantitative survey data from 260 MSMEs engaged in Rumah BUMN programs and qualitative interviews with MSME owners, facilitators, and policymakers. The results confirm that innovation capability serves as a critical mediator in strengthening MSMEs' competitiveness (β = 0.250, p = 0.005), demonstrating that structured mentorship, financial support, and digital transformation initiatives positively influence market positioning and business sustainability. Government support (β = 0.217, p < 0.001) and business community engagement (β = 0.174, p = 0.002) significantly enhance MSMEs’ innovation-driven competitiveness. However, academic institutions showed an insignificant role (β = 0.029, p = 0.566), suggesting weak university-industry collaboration. The study highlights Helix SOEs and the Ministry of SOEs as key enablers, providing MSMEs with market access, knowledge transfer, and regulatory support. This research underscores the importance of a well-integrated innovation ecosystem, where collaboration among government agencies, industry stakeholders, and research institutions is essential to maximize the impact of innovation strategies. The study recommends strengthening academia-industry partnerships, expanding government-backed incentives, and fostering peer learning through business communities to enhance MSMEs' innovation potential and long-term competitiveness. Future research should explore industry-specific innovation strategies, longitudinal MSME innovation progress, and the role of emerging technologies such as AI, blockchain, and IoT in enhancing MSME growth and sustainability.

The Impact Of Digital Marketing Strategies On Mortgage Products To Increase The Number Of Customers At Bank Tabungan Negara Semarang Branch Office

Akhva Dhani Dwi Tama — 2025-09-28

One of the basic human needs that is very important for human life is a house, which makes it one of the priorities in social development. Therefore, Home Ownership Credit (KPR) becomes a solution that allows the community to easily own a house. This research aims to determine the effectiveness of digital marketing on subsidized and non-subsidized mortgage products in increasing customers at PT Bank Tabungan Negara (BTN) Kc Semarang. This research uses a qualitative method. For the research data sources, it employs primary and secondary data obtained through interviews, observations, documentation, internet searching, books, and journals. The results of this study indicate that digital marketing for mortgage products is very effective in increasing customers.

Total Loss in State Losses: Is it Really Only Caused by Fictitious Elements, and Useless?

Khusnul Khotimah Margawati — 2025-09-28

This research seeks to clarify how the total loss method is applied in calculating state financial losses. The study is grounded in the principle that such losses must be actual and definite. State financial losses are crucial because they serve as a material element in proving corruption offenses. While various methods exist to calculate these losses, there is no standardized approach, and they cannot be universally applied. One commonly used approach is the total loss method. This study employs a qualitative methodology with a single case study design focused on the PT Timah Tbk case. It draws on secondary sources, including court ruling No. 70/Pid.Sus-TPK/2024/PN.Jkt.Pst., as well as in-depth interviews supported by data triangulation. The findings show that in the PT Timah Tbk case, the financial losses to the state meet the criteria of being actual and definite. The use of the total loss method was justified not only due to fictitious or unusable work or activities, but also due to the involvement of illegal goods or activities in the case.

The Impact Of Transfer Pricing, Thin Capitalization, And Capital Intensity On Tax Evasion, With Sales Growth Serving As A Moderating Component. Food & Beverage Sector Companies Listed On The Indonesia Stock Exchange: Empirical Study (2019-2023)

Chandra Surya Zebua — 2025-09-28

This study aims to analyze the effect of transfer pricing, thin capitalization, and capital intensity on tax avoidance, and to evaluate the role of sales growth as a moderating variable. The phenomenon of tax avoidance is a crucial issue in the context of economic globalization, especially in the increasingly complex and cross-jurisdictional corporate sector. This study uses a quantitative approach with secondary data obtained from the annual financial reports of food and beverage companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The analysis method used is panel data regression with the Fixed Effect Model (FEM) approach. The results of the study indicate that transfer pricing, thin capitalization, and capital intensity have a significant negative effect on the effective tax rate (ETR), which is an indicator of tax avoidance. In addition, the sales growth variable is proven to strengthen the influence of the three variables on tax avoidance, indicating that companies with high sales growth tend to be more aggressive in carrying out tax planning. These findings provide important implications for tax regulators to tighten supervision of transfer pricing practices and complex corporate capital structures, especially in companies experiencing rapid growth.

Evaluation Of Cold Chain Awareness And Technology Adoption In Cold Chain Operations: A Descriptive Analysis

Imam Jaelani — 2025-09-28

The cold chain is a critical logistics system for maintaining the quality of temperature-sensitive products such as food, pharmaceuticals, and vaccines. This study aims to evaluate industry players’ awareness of the importance of cold chain and the level of technology adoption in cold chain operations. A quantitative survey method was used, distributing questionnaires to 150 respondents involved in the cold product supply chain across various sectors. The findings indicate that while 85% of respondents understand the importance of cold chain, only 60% have adopted modern technologies such as digital temperature sensors, IoT, and real-time tracking systems. The main barriers to adoption are investment costs and lack of technical training. This study highlights the importance of awareness programs, training, and incentives to encourage businesses to enhance the efficiency and reliability of the cold chain system in Indonesia. The implications of this research are expected to support the development of policies and strategies for wider implementation of technology in refrigerated logistics systems.

Work Resilience Based On Career Experience, Employee Wellbeing, And Organizational Support As An Implementation Of SDG’s No. 8: Decent Work And Economic Growth

Rangga Mahesa — 2025-10-06

The electricity generation industry plays a vital role in supporting economic growth and ensuring a stable energy supply. PT PLN (Persero) PLTU Asam Asam is one of the coal-fired power plants contributing significantly to the national electricity grid. Given the operational challenges and the need for workforce resilience in this sector, this study aims to examine the influence of career experience, employee well-being, and organizational support on work resilience among employees at PLTU Asam Asam. This research adopts a quantitative approach using multiple linear regression analysis. Data were collected through questionnaires distributed to employees involved in operations, maintenance, and management. The findings indicate that career experience and employee well-being significantly impact work resilience, whereas organizational support has a weaker but still significant influence. The study highlights that employees with extensive career experience and high well-being levels tend to have better work resilience. Moreover, strong organizational support contributes to employees' ability to adapt and overcome workplace challenges. The study provides insights into human resource management practices in the energy sector, emphasizing the importance of career development programs, employee well-being initiatives, and organizational support systems in enhancing workforce resilience.

Literature Review Of The Role Of Strategic Management Accounting Through Mitigation Measures Against Ransomware Attacks

Yuni Astuti — 2025-10-06

The massive wave of digital transformation has increased organizational exposure to cybersecurity threats, particularly ransomware, which poses significant financial impacts. Ransomware is no longer merely a technical issue but a strategic challenge requiring a multidisciplinary mitigation approach. This study aims to examine the role of strategic management accounting in supporting mitigation efforts against ransomware attacks through a systematic literature review (SLR). The method applied is an SLR of 20 Sinta-indexed journals (levels 1–4) published between 2020 and 2024. The study was conducted from January to March 2025. The analysis reveals that strategic management accounting contributes through the integration of monitoring technologies, the development of risk governance frameworks, strengthening of organizational security culture, and optimization of security systems. Strategic management accounting also supports data-driven decision-making regarding resource allocation and security investment evaluation. This study suggests the need for synergy between accounting and information technology professionals to enhance organizational resilience. The findings offer both theoretical and practical contributions for developing more integrated and adaptive cybersecurity strategies in the face of evolving ransomware threats.

Entering The ESG Era And Carbon Business Opportunities: A Literature Review Of The Role Of Strategic Management Accounting In The Sustainability Transition In Indonesia

Fredy Rizaldi — 2025-10-06

The transformation towards a low-carbon economy encourages companies to align their business strategies with sustainability principles, including ESG integration and participation in carbon trading. This study aims to explore the role of strategic management accounting (SMA) in supporting the sustainability transition, particularly through the integration of emissions reporting, ESG strategy, and utilization of carbon business opportunities in Indonesia. This study uses a systematic literature review approach by analyzing 20 journals and professional reports published in the period 2020–2024. The results of the study indicate that SMA has the potential to be an information system that can bridge reporting compliance, environmental performance evaluation, and carbon-based strategic decision making. This study offers an initial conceptual model that simultaneously connects SMA, ESG, and carbon trading and identifies gaps in the literature and reporting practices in Indonesia. These findings provide conceptual contributions to the development of sustainability research and serve as a strategic reference for companies in adopting an adaptive business approach to climate pressures and green regulations.

Analysis Of The Effect Of Time Management, Budget Management, And Employee Skill Through Quality Project As Mediation Variables To Improve Customer Satisfaction In Luxury Residential Interior Design

Calvin Arandy Gunardi — 2025-10-06

The purpose of this thesis is to determine the effect of time management, budget management, and employee skills on project quality and customer satisfaction in luxury residential interior design projects. This research was conducted on Arandy Mega Construction (AMC) customers with a population of 55 customers. The research design used quantitative research with a causal research type. Sampling used saturation sampling, which involved the entire population as a research sample. Data collection used questionnaires and data analysis was carried out using SEM PLS analysis. The results of the instrumental test show that each statement representing the research variables in the questionnaire is a valid and reliable statement. The results of the hypothesis test with SEM PLS explain that time management, budget management, and employee skills had a significant positive effect on project quality. The results of the study also showed that project quality had a partial mediation role on the effect of budget management on customer satisfaction, but had a full mediation role on the effect of time management and employee skills on customer satisfaction.

The Influence Of Training And Competence On The Performance Of Civil Servants In The Department Of Women's Empowerment And Child Protection Of South Sumatera Province

Muhammad Ridho Kurniawan — 2025-10-06

This study focuses on the low performance of civil servants at the Women's Empowerment and Child Protection Service of South Sumatra Province, which is caused by the lack of training and understanding in handling issues of violence against women and children. The purpose of this study was to analyze the effect of training and competence on the performance of civil servants at the service. The method used was a survey with multiple linear regression analysis, primary data collection through questionnaires to 40 employees during the period May 2024 to January 2025. The results of the study showed that training and competence had a positive and significant effect on employee performance. This study concludes that increasing employee training and competency development programs can have a positive impact on performance, and it is recommended that the PPPA Service of South Sumatra Province implement relevant and structured training.

Advance Meter Infrastructure (AMI) Users Behaviour And Electricity Performance Predictive Model: An Implementation Of AMI Program Review In Indonesia

Fitri Fitri — 2025-10-06

The advancements of electricity metering in Indonesia have remained the focus by PT Perusahaan Listrik Negara (PLN) in distributing electricity. The Advanced Metering Infrastructure (AMI) initiative started in 2020 aimed to enhance service quality, reduce non-technical losses, and support the integration of renewable energy sources. The AMI implementation still considered to have many challenges considering its high implementation cost, uneven distribution of communication networks, and customer acceptance to the technology in Indonesia. The research aimed to develop the predictive model to identify critical parameters for AMI implementation success based on customer behaviour analysis. The success presented by the customer satisfaction level were found to have low correlation with the electricity and technical performance variables. Identified critical parameters were AMI implementation period, comfort features, AMI ease of use, and troubleshooting responses, which directly related to the customers. An internal performance monitoring is recommended to enhance services provided by PLN with predictive and active troubleshooting responses. The stage of socialization and education in both before and after AMI implementation are found to be critical to get the customer experience and satisfaction review to achieve its targeted impact.

The Effect Of Good Corporate Governance, Leverage, Profitability And Company Size On The Value Of Manufacturing Companies In The Food And Beverage Sub-Sector Listed On The Indonesia Stock Exchange In 2021-2023

Dwie Tirta Kencana — 2025-10-06

This study aims to analyze the effect of Good Corporate Governance (GCG), leverage, profitability, and company size on the value of manufacturing companies in the food and beverage subsector listed on the Indonesia Stock Exchange (IDX) in the period 2021-2023. This research examines the influence of several independent variables, including Good Corporate Governance (GCG), leverage, profitability, and firm size, on firm value. The study utilizes secondary data sourced from company financial statements. The data were analyzed using panel data regression to assess the relationship between these variables and firm value. The findings reveal that GCG, leverage, profitability, and firm size significantly impact the value of the company. These findings contribute to the literature related to company value and can be a reference for company management and stakeholders in making strategic decisions to increase company value.

The Effect Of Firm Value, Leverage, And Profitability On Tax Avoidance With Liquidity As A Moderating Variable

Rudy Novianto — 2025-10-06

This study aims to examine the effect of firm value, leverage, and profitability on tax avoidance, with liquidity as a moderating variable. The research focuses on mining sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, using purposive sampling. The results indicate that firm value has a positive effect on tax avoidance, whileleverage shows no significant effect, and profitability has a negative effect. Furthermore, liquidity as a moderating variable strengthens the positive influence of firm value on tax avoidance, but does not moderate the effects ofleverage and profitability on tax avoidance.

The Influence Of Financial Literacy, Financial Technology (Fintech) And Social Environment On Financial Behavior Of Students Of The Faculty Of Economics, Class 2022-2023

Nurul Aidiatul Fitri — 2025-10-06

This research aims to examine the influence of financial literacy, financial technology (FinTech), and the social environment on the financial behavior of students at the Faculty of Economics, Gunung Rinjani University, class of 2022-2023. With the increasing relevance of financial behavior due to technological advancements and rising living costs, this study explores how students manage their finances, considering the impact of financial literacy, FinTech adoption, and social influences. The study employed a quantitative approach, using questionnaires distributed to 66 students. Data analysis was conducted using SmartPLS. The findings reveal that both financial literacy and the adoption of FinTech positively and significantly influence students' financial behavior. In contrast, the social environment did not exhibit a significant effect on financial behavior. These results suggest that improving financial literacy and encouraging the responsible use of FinTech could enhance students' financial decision-making and overall financial well-being. This study highlights the importance of educating students on financial management skills and the potential role of technology in fostering better financial behavior.

Environmental Uncertainty, Capital Intensity, And Tax Avoidance With Managerial Ability As A Moderator

Riska Gustivani — 2025-10-06

This research aims to examine the influence of environmental uncertainty and capital intensity on tax avoidance practices and analyze the role of managerial ability as a moderating variable in this relationship. The research was conducted on 24 property and real estate sector companies listed on the Indonesia Stock Exchange (BEI) during 2019–2023. The method used is quantitative, with panel data regression analysis and moderate regression analysis (MRA). The research results show that environmental uncertainty and capital intensity do not significantly affect tax avoidance. On the other hand, managerial ability has a positive and significant effect, which indicates that the higher the organizational ability, the higher the level of company tax compliance. However, managerial ability is not proven to moderate the relationship between environmental uncertainty and capital intensity on tax avoidance. These findings emphasize the importance of management's direct role in shaping corporate tax policy and the need to strengthen managerial capacity to improve fiscal compliance amidst the dynamics of a complex business environment.

The Effect of Public Service Quality on Public Satisfaction with Administrative Services at the Palupi Village Head Office

Andi Muh. Ridho — 2025-10-06

This study analyzes the effect of public service quality on community satisfaction at the Palupi Village Head Office. The study used a quantitative approach with 90 respondents selected through purposive sampling method. The main instrument is a questionnaire that includes five dimensions of service quality: Tangibles, Responsiveness, Reliability, Assurance, and Empathy. Data analysis was carried out by multiple linear regression. The results showed that all dimensions of service quality have a significant influence on community satisfaction, with the contribution of independent variables amounting to 94.6%. The Empathy variable has the greatest influence, followed by Reliability. This study recommends increasing the professionalism of the apparatus and innovation in administrative services to increase public trust in the government.