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

Novegya Ratih Primandari — 2026-10-09

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

Nasywa Julia Sayyidina — 2026-10-09

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

Budi Syamtoro — 2026-10-09

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

Diksi Metris — 2026-10-09

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

Yudianto Putrajaya — 2026-10-09

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)

Faqih Gifari Sutopo — 2026-10-09

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

Purwanti Purwanti — 2026-10-09

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

Rinni Indriyani — 2026-10-10

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

Suharyanto Suharyanto — 2026-10-10

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

Abizar Abizar — 2026-10-10

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

Arinta Nisa'us Syakiro — 2026-10-10

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

Nursyifah Fauziah — 2026-10-10

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

Herni Wisnumurti Hajar — 2026-10-10

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

Marshanda Putri Vasabrina — 2026-10-10

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

Muhammad Amir Hafizh — 2026-10-10

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

Nuriyah An Nabila — 2026-10-10

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

Setiyo Budi Tripriyono — 2026-10-10

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

Fares Zeda — 2026-10-10

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

Monica Septiani — 2026-10-12

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

Fiany Pradita Shanda — 2026-10-12

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

Ruth Suryandani — 2026-10-13

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

Dermawan Dermawan — 2026-10-13

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

Nadya Kariza — 2026-10-13

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

Muhammad Daud — 2026-10-13

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

Syasha Aulia Zubetta — 2026-10-13

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.