Abstract:This study aims to examine the influence of discount framing, brand reputation, e-satisfaction, and e-loyalty on the use of online food delivery applications. The study employs a quantitative approach using survey methods…
s and hypothesis testing with SEM-AMOS version 23. The population of this study consists of users of online food delivery applications across Indonesia, with the unit of analysis being individuals. Data for this study were obtained from 135 respondents who filled out an online questionnaire based on a purposive sampling method. The results of the study indicate that discount framing has a positive effect on brand reputation and e-satisfaction. Brand reputation positively affects e-satisfaction. E-satisfaction positively impacts e-loyalty. This indicates that the higher the discount framing, the better the brand reputation and e-satisfaction for ordering food. Furthermore, the better the brand reputation, the higher the e-satisfaction, and the higher the e-satisfaction, the better the e-loyalty in ordering food through online food delivery applications. The implications of these results for application owners are to understand the influence of discount framing, brand reputation, e-satisfaction, and e-loyalty, so they can formulate strategies and policies related to these factors. Meanwhile, the implication for application users is that they can use applications that offer discount framing that suits their needs.
Abstract:The convergence between sustainability and halal consumption practices has led to a surge of interest in identifying variables influencing consumer behavior towards purchasing eco-friendly and sustainable halal goods. This…
is paper examines the effects of Islamic ethics, environmental consciousness, and social norms on the purchase intention of eco-friendly and sustainable halal products, considering the moderating role of consumer trust. Four hundred and twelve participants among Muslims participated in the study, and their data were analyzed using partial least squares structural equation modeling. The proposed model had good explanatory power as it was able to explain 68.4% and 59.7% of the variances in green halal purchase intention (R² = 0.684) and consumer trust (R² = 0.597), respectively. Results of this study indicate that Islamic ethics (β = 0.31, p < 0.001), environmental consciousness (β = 0.27, p < 0.001), and social norms (β = 0.22, p < 0.01) positively influenced consumer trust. Moreover, consumer trust significantly and positively impacted green halal purchase intention (β = 0.45, p < 0.001). The mediation analyses reveal that consumer trust partly mediates the effect of Islamic ethical values, environment, and social norms on green halal purchase intention. Out of all the antecedents tested, Islamic ethical values have been found to be the most effective determinant of green halal purchase intention. It can thus be concluded that the purchase intention for green halal products increases significantly if the customers perceive these products as being consistent with Islamic moral standards, sustainable for the environment, and approved by society, especially where the issue of consumer trust is involved. This research has contributed significantly to the extant literature by showing how trust acts as an important bridge between the antecedents of green halal purchase intention and the actual intention to purchase.
Abstract:This study aims to analyze newsroom convergence processes and newsroom models implemented by Tribun Pekanbaru and Riau Pos, while also examining how newsroom convergence is utilized as an economic strategy to maintain the…
e sustainability of local media businesses amid digital disruption. The research employed a qualitative descriptive approach through in-depth interviews, observation, and documentation studies involving newsroom managers, editors, and journalists from both media organizations. The findings indicate that Tribun Pekanbaru and Riau Pos have adopted different newsroom convergence strategies. Tribun Pekanbaru has implemented an integrated newsroom model that combines Cross Media Newsroom and Integrated Media Newsroom approaches, emphasizing digital-first production and multi-platform content distribution. Meanwhile, Riau Pos continues to maintain a separated newsroom model between print and digital divisions, reflecting a gradual adaptation process toward digital transformation. The study further reveals that these differences are influenced not only by technological factors and organizational culture but also by economic considerations. Tribun Pekanbaru develops an integrated newsroom to improve production efficiency and expand digital content monetization, while Riau Pos maintains separated newsrooms because print media remains a significant source of company revenue. This study concludes that newsroom convergence has evolved beyond a technological transformation into an economic adaptation strategy for local media organizations. The findings suggest that newsroom convergence enables media companies to improve operational efficiency, broaden audience reach, optimize resource utilization, and strengthen business sustainability in an increasingly competitive digital environment.
Abstract:The expansion of digital financial services has contributed to the increasing adoption of digital wallet applications such as OVO in community transaction activities. In this context, the decision to use an application is…
s determined not simply through system-related technical aspects, alongside psychological and operational considerations. This research focuses on examining the influence of the accounting information system quality, user trust, and service quality on the decision to use the OVO application in Surabaya City. Primary data were used in this study, which employed a quantitative approach. Purposive sampling was applied to obtain 100 respondents. The data were gathered through online questionnaires distributed via Google Forms to OVO users in Surabaya City and then analyzed using SPSS Statistics 26. This study involved respondents who were users of the OVO e-wallet in Surabaya City. The results demonstrate that the quality of the accounting information system, user trust, and service quality contribute positively to the decision to use the OVO application in Surabaya City. The use decision regarding the OVO application in Surabaya City is driven by the interplay of sound system quality, strong user trust, and sufficient service quality.
Abstract:Digital transformation is an important agenda in tax administration reform in Indonesia. One of the strategic steps taken by the Directorate General of Taxes (DGT) is the implementation of the Core Tax Administration System…
tem (CTAS) as a core system that integrates all tax administration processes. This study aims to examine the role of CTAS in strengthening taxpayer compliance supervision in Indonesia. The research uses a qualitative descriptive approach by utilizing secondary data in the form of DGT performance reports, official publications, and literature related to tax modernization. The analysis was carried out by examining changes in administrative processes, data management, and supervision patterns after the implementation of CTAS. The results of the study show that CTAS plays a role in improving the quality and integration of tax data, strengthening risk-based supervision, and supporting more systematic compliance monitoring. However, the effectiveness of the implementation of CTAS still faces challenges, especially related to the readiness of human resources and the equitable distribution of technological infrastructure.
Abstract:The present study is a statistical hypothesis testing research aimed at examining the determinants of auditor turnover intention, specifically the influence of work motivation, workload, and time budget pressure as independent…
endent variables, with job satisfaction acting as a moderating variable. The research was conducted among auditors working at Public Accounting Firms in East Java. The population of the study consisted of junior and senior auditors employed at medium- and large-scale firms operating in the region. Data were collected using a survey method through primary questionnaires and analyzed using SmartPLS 3.0 to test the structural relationships between variables. The findings of this study indicate that work motivation negatively influences turnover intention, whereas workload and time budget pressure positively influence turnover intention. The results also show that job satisfaction moderates the relationship between work motivation and turnover intention, strengthening its negative effect. However, job satisfaction does not significantly moderate the influence of workload or time budget pressure on turnover intention. Overall, the study highlights the crucial role of job satisfaction in reducing the tendency of auditors to leave their organization, especially in environments with varying levels of motivation, workload, and time pressure.
Abstract:Enrekang Regency is one of the famous Arabica coffee-producing areas because it has a topography and climate that are suitable for the growth of coffee plants. Despite having suitable land for coffee cultivation, most coffee…
ffee farmers still face several problems both internally and externally. Therefore, research is needed to determine the strategy for developing Arabica coffee farming businesses in Enrekang Regency by examining the analysis of internal and external factors. This research is a descriptive study using a qualitative approach. Respondents in this study were coffee farmers and traders, determined intentionally. Data collection used in the study included observation, interviews, and documentation. The data obtained were analyzed using SWOT analysis. Based on the results of the study, it shows that the strategy applied to coffee farming is in quadrant one, namely Aggressive (growth-oriented strategy), or is in a dynamic growth position, or is in a strength-opportunity strategy position (using strengths to take advantage of opportunities in decision making). This shows that there is an opportunity to develop Arabica coffee farming, in addition to having greater strengths compared to its weaknesses, it also has greater opportunities compared to its threats.
Abstract:The study aims to explore the logistics distribution perspective in the fisheries sector of West Sulawesi. It focuses on supporting the region's readiness as a supporting area for the new National Capital (IKN) by examining…
ing government policies, infrastructure readiness, and supply chain management in the fisheries sector. The research employs a qualitative approach using a literature review combined with observation and interviews with key stakeholders in the fisheries sector. The study includes a feasibility analysis and utilizes a SOAR (Strengths, Opportunities, Aspirations, Results) analysis to develop strategic recommendations for logistics and infrastructure improvements. The findings reveal that West Sulawesi has significant potential to support IKN through its fisheries sector, given its strategic location and existing infrastructure. However, challenges such as limited cold storage facilities, infrastructure readiness, and supply chain coordination need addressing. The government’s draft Presidential Regulation (RPerpres) outlines a plan for port development and cold storage expansion to improve logistics. The study also suggests that collaboration with the private sector and technological adoption could enhance distribution efficiency and product quality. The research contributes to logistics and supply chain literature by addressing the specific challenges and opportunities in the fisheries sector of a developing region like West Sulawesi. It provides an original perspective on how regional policies and infrastructure development can support national capital projects and meet food supply demands while promoting sustainable practices in the fisheries industry
Abstract:Artificial Intelligence has become a transformative technology in the field of financial technology, leveraging advanced algorithms and machine learning to identify risks and make informed decisions. However, its widespread…
ead adoption presents new challenges related to ethical use, data privacy, security concerns, potential bias, and discrimination. This study aims to explore the benefits of AI-based risk management in Fintech while highlighting associated challenges and providing recommendations. This research utilises the systematic review methodology to analyse existing literature and identify important patterns, gaps, and areas for further investigation. The study utilised data gathered from the Scopus database to obtain credible scholarly materials. Research data was collected from a variety of countries including the United States, China, European nations, and other Asian countries in order to develop a comprehensive understanding of AI-based risk management on a global scale. The findings highlight the crucial role of ethical considerations in implementing AI-based risk management systems to ensure fairness, transparency, and accountability. Moreover, the fintech industry needs to establish strong data protection measures and address issues related to bias and discrimination in order to instil trust and uphold public confidence in AI-based risk management. Future research should emphasise assessing the effectiveness of different algorithms and approaches while also examining potential regulatory frameworks and legal implications associated with AI-based risk management strategies.
Abstract:This study aims to explore the relationship between consumer-based brand equity and brand loyalty, with an emphasis on the mediating role of customer satisfaction in the specific context of the cake shop segment within the…
he restaurant industry. Employing Structural Equation Modeling (SEM) through LISREL, this research analyzes data collected from customers of Browcyl’s cake shops in Makassar. The model focuses on examining the impact of five dimensions of consumer-based brand equity on customer satisfaction and, subsequently, on brand loyalty. The results indicate that three out of the five dimensions of consumer-based brand equity significantly and positively influence customer satisfaction. In turn, customer satisfaction has a strong, positive impact on brand loyalty. This highlights the pivotal role of certain brand equity elements in enhancing customer satisfaction, which is a key driver of brand loyalty in the cake shop sector. The study offers valuable insights for practitioners in the restaurant industry, particularly in the cake shop sector. It suggests that focusing on specific aspects of brand equity can significantly improve customer satisfaction, leading to increased brand loyalty. This provides a strategic direction for cake shop owners and marketers to strengthen their brand equity in ways that resonate with their customers.