Abstract:This study investigates the relationship between profitability, leverage, and firm size and tax avoidance practices in publicly listed consumer sector firms during the 2020–2024 period. A quantitative approach was applied…
ied using panel data regression analysis, with a sample of six companies selected through purposive sampling. Tax avoidance was measured using the Effective Tax Rate (ETR), while profitability, leverage, and firm size were proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and the natural logarithm of total assets, respectively. Based on model selection procedures, the Random Effect Model (REM) was identified as the most appropriate specification. The results indicate that, both individually and jointly, profitability, leverage, and firm size do not exhibit a statistically significant effect on tax avoidance. Additionally, the coefficient of determination suggests that the model explains only a limited proportion of the variation in tax avoidance behavior. These findings imply that tax avoidance is likely influenced by factors beyond the financial indicators examined, highlighting the need for future research to incorporate broader determinants, including governance and regulatory aspects.
Abstract:This study examines the rapid expansion of the coffee shop industry in Makassar City as a phenomenon that creates not only economic opportunities but also increasing competitive saturation. As coffee shops in Makassar have…
ve developed beyond places of beverage consumption into urban social spaces linked to lifestyle, sociability, symbolic visibility, and identity formation, competition has become denser and more complex. The study aims to gain an in-depth understanding of how coffee shop owners and managers experience, interpret, and respond to this increasingly crowded market. Using a qualitative phenomenological approach, the research employed in-depth semi-structured interviews with business actors involved in strategic and operational decision-making, supported by contextual observation and business-related documents. The findings reveal five main themes: market growth is experienced as both opportunity and pressure; similarity among coffee shops increases vulnerability and reduces perceived distinctiveness; entrepreneurs rely on continuous adaptation rather than fixed strategies; business sustainability is understood as stability, relevance, and survival rather than expansion alone; and competition is shaped not only by product and price, but also by ambience, visibility, symbolic value, and lifestyle alignment.
Abstract:Abstract also written in English containing key issues, objectives, methods and results. Abstract This study examines the role of service creativity in the performing arts ecosystem within the context of cultural tourism,…
m, highlighting how service processes contribute to value creation beyond the artistic aspect. Cultural tourism has shifted from an object-based orientation to an experiential one, understanding performing arts not merely as a creative product but as an experience constructed through interactions between service providers and consumers. In this context, service becomes an integral part of the value creation process and audience satisfaction. This research uses a qualitative approach with a single case study method at PT Mata Hati Kitapoleng, a performing arts company in Bali. Data collection was conducted through in-depth semi-structured interviews and non-participatory observation. This research focuses on how service creativity is built through organizational processes, interactions, and practices. The results show that service creativity is formed through a structured yet flexible process, which integrates empathy for consumers, team collaboration, idea exploration, and continuous evaluation. The design thinking approach enables companies to deeply understand consumer needs and translate them into personalized and meaningful experiences. Service in this context is understood as a co-creative process, where consumers play an active role in shaping the final outcome. Furthermore, consumer satisfaction is influenced by various factors, such as trust, production and financial efficiency, innovation capacity, and evaluation and feedback mechanisms. This research confirms that service creativity is a strategic element in enhancing the competitiveness and sustainability of performing arts businesses within the cultural tourism ecosystem.
Abstract:This study aims to describe and explain consumer perceptions of environmentally friendly products and their impact on purchasing decisions in Makassar City. With increasing attention to environmental issues and changes in…
n urban lifestyles, it is important for businesses to understand how consumers assess sustainability oriented products. This study uses a qualitative explanatory approach with data collection techniques through in depth interviews, observation, and documentation. Twelve research informants were selected through purposive sampling, consisting of 12 active consumers of environmentally friendly products domiciled in Makassar City, conducted over a three month period from January to March 2026. The results show that consumer perceptions of environmentally friendly products are influenced by three main dimensions, namely: (1) environmental awareness (eco consciousness), (2) trust in green claims, and (3) perception of multidimensional product value. These three dimensions together form a positive attitude that ultimately drives purchasing decisions for environmentally friendly products. In line with the findings of (Hasnidar & Ridha, 2025) which confirmed that eco consciousness and perception of sustainable packaging have a significant influence on green purchasing behavior through the mediation of consumer attitudes, this study enriches this understanding with a qualitative perspective that explores consumers' subjective meanings and experiences in depth.
Abstract:This study seeks to examine the role of investment decisions among Generation Z students by analyzing the roles of financial literacy, Fear of Missing Out (FOMO), and financial technology. A quantitative approach was employed…
loyed using primary data collected through questionnaires distributed to Generation Z students. The sample consisted of 89 respondents selected through a random sampling technique. Data analysis was conducted using Partial Least Squares (PLS) with the support of SmartPLS software, including the evaluation of the measurement model, structural model, and hypothesis testing through bootstrapping. The findings reveal that financial literacy, FOMO, and financial technology have positive and significant effects on investment decisions. These results indicate that cognitive factors, such as financial literacy, along with behavioral and technological factors, including FOMO and fintech, play significant roles in shaping investment behavior. This study contributes to the existing literature by providing empirical insights into investment decision-making among Generation Z in the context of financial literacy, psychological influences, and technology adoption.
Abstract:This study aims to examine the effect of balancing funds and capital expenditure on financial performance. A quantitative approach with an associative research design was employed. The population consists of city governments…
ents in East Java Province, with a sample of seven cities selected using purposive sampling, resulting in 21 observations during the 2022–2024 period. Data were collected through documentation and analyzed using the SEM-PLS method. The results show that both balancing funds and capital expenditure do not have a significant effect on financial performance. In terms of direction, balancing funds have a negative relationship, while capital expenditure has a positive relationship, although both are statistically insignificant. The coefficient of determination (R² = 0.182) indicates that these variables explain only 18.2% of financial performance, while the remaining 81.8% is influenced by other factors outside the model.
Abstract:This study aims to analyze the differences in the financial performance of PT Pertamina Geothermal Energy Tbk before and after the disclosure of the fuel adulteration case involving its parent company. This research employs…
oys a quantitative comparative approach using quarterly financial statement data from 2024–2025. The analysis was conducted using descriptive statistics and the Wilcoxon Signed Rank Test. The results show that descriptively, most financial ratios experienced a decline, particularly in profitability and activity ratios, along with a decrease in liquidity and a slight increase in solvency. However, the Wilcoxon test results indicate that these changes are not statistically significant. These findings suggest that despite reputational pressure from the parent company’s crisis, the company’s financial performance remains relatively stable. The limited sample size is also considered a factor influencing the results
Abstract:This study aims to develop and implement a sustainability reporting framework for Tulungrejo Village based on the Global Reporting Initiative (GRI) standards. Unlike evaluative studies, this research focuses on designing…
a village sustainability report that had not previously been available. The research process involved identifying sustainability issues, engaging stakeholders, and conducting a materiality analysis in accordance with GRI 3 to determine relevant topics. The selected material topics were then mapped into GRI 200 (economic), 300 (environmental), and 400 (social) standards, and compiled using the “with reference” approach. The findings indicate that village sustainability reporting can be implemented adaptively by selecting indicators that align with the village’s characteristics and capacity. This study proposes a GRI-based sustainability reporting framework that can serve as a practical guideline for village governments to enhance transparency and accountability in resource management.
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.
Abstract:The rapid growth of digital technology and e-commerce has transformed consumer behavior, particularly in online beauty product purchases. This study aims to examine the influence of Islamic Branding, Influencer Marketing,…
, and Flash Sale on online shopping decisions for Wardah beauty products on Shopee. Using a quantitative approach, data were collected from 100 respondents in Makassar who had purchased Wardah products online. The data were analyzed using multiple linear regression with SPSS 26. The results indicate that Islamic Branding, Influencer Marketing, and Flash Sale each have a positive and significant effect on online shopping decisions. Simultaneously, these three variables contribute 51% to consumer purchasing decisions, showing that a combination of religiosity-based branding, social influence, and urgency-driven promotion effectively encourages consumer purchases. The findings suggest that integrating Islamic values with digital marketing strategies enhances consumer trust and purchase intention in the halal beauty market.