Abstract:This study examines the implementation of the Quick Response Code Indonesian Standard (QRIS) among Micro, Small, and Medium Enterprises (MSMEs) and analyzes the effect of ease of use on transaction efficiency. This research…
rch employs a quantitative explanatory approach based on a field study conducted in Teluk Ambon District. Data were collected through structured questionnaires distributed to MSME actors who have implemented QRIS as a digital payment system. A total of 30 MSMEs were selected using purposive sampling based on predefined criteria. The collected data were analyzed using validity and reliability tests, descriptive statistics, simple linear regression analysis, t-test, and coefficient of determination (R²). The results show that ease of use has a positive and significant effect on transaction efficiency, with a significance value of 0.033, which is lower than the 0.05 significance level. The coefficient of determination (R²) value of 0.153 indicates that ease of use explains 15.3% of transaction efficiency, while the remaining 84.7% is influenced by other factors not examined in this study. These findings support the Technology Acceptance Model (TAM) proposed by Davis and confirm that QRIS contributes to improving transaction efficiency among MSMEs. This study provides theoretical contributions to digital payment adoption literature and practical implications for policymakers, financial institutions, and MSME actors.
Abstract:Micro Small and Medium Enterprises (MSMEs) play a vital role in the economy, yet they still face numerous challenges in managerial behavior and financial management. One relevant approach to addressing these issues is the…
e application off behavioral accounting which emphasizes the relationship between accounting information and decision-making behavior. This community service activity aims to improve the understanding of the behavior of MSMEs in Ginza. The method used included an initil survey, managerial behavior training, a behavior accounting, workshop,and mentoring on simple financial record keeping. The results indicate and increased understanding of MSMEs regarding the importance of financial record keeping, cost control, and the division of responsibilities in business management. The application off behavior accounting has a positive impact on changing manajerial behavior and increasing business accountability.
Abstract:This study aims to analyze the influence of business strategy and profitability on firm value, with Corporate Social Responsibility (CSR) as a mediating variable at Bank BPD DIY. This study uses a quantitative causality…
approach with a confirmatory nature, testing the extent to which the Resource-Based View (RBV) and Stakeholder Theory are confirmed in the context of the regional banking industry. Primary data were collected through a 1–5 Likert-scale questionnaire from all BPD DIY managers (census method, 163 respondents) who met the criteria of managerial position, minimum three years of service, and involvement in strategic policy. Data analysis was performed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with the assistance of SmartPLS. This involved testing the outer model (convergent validity, discriminant validity, reliability) and inner model (path coefficient, R², f², Q²) to assess the direct and indirect effects between variables. The variables studied included business strategy, profitability, CSR, and firm value, operationalized across several dimensions, including future orientation, operational efficiency, the social and environmental dimensions of CSR, and market value and corporate reputation. The instrument was independently developed based on theoretical synthesis (David & David, Houston, Teodorescu Ionescu, Carroll, and others), then validated through expert judgment before being tested for validity and reliability on pilot respondents. The results showed that business strategy had a positive effect on CSR and firm value, while profitability had a positive effect on CSR and firm value, aligning with the view that slack resources and a prospector strategy encourage stronger CSR activities and improved market perception. CSR was shown to have a positive effect on firm value and acted as a mediating variable in the relationships between business strategy and firm value and profitability and firm value. Thus, CSR implementation strengthens the transmission of the influence of strategy and financial performance on increasing firm value. These findings confirm that the integration of a sustainability-oriented business strategy, strong profitability performance, and consistent CSR implementation is a crucial combination for enhancing firm value in the regional banking sector.
Abstract:Character education is a crucial aspect in shaping students' personalities to be faithful, virtuous, independent, and responsible. One effective strategy for strengthening character education is through scouting and extracurricular…
acurricular activities implemented in schools. This study aims to describe the role of scouting and extracurricular activities in strengthening students' character values and to identify their implementation and impact on students' attitudes and behavior. The research method used was a qualitative approach, with data collection techniques through observation, interviews, and documentation. The results indicate that scouting and extracurricular activities are able to instill the values of discipline, cooperation, leadership, responsibility, independence, and social awareness in a contextual and sustainable manner. The process of habituation, the role model of the instructor, and direct experience in the activities are key factors in the success of strengthening students' character. Therefore, scouting and extracurricular activities have a strategic contribution in supporting character education strengthening programs in schools and need to be managed systematically and integrated with learning activities.
Abstract:This study examines the influence of social media marketing and brand image on purchase intention, with consumer boycott participation incorporated as a moderating variable, using Rosé All Day Cosmetics as the empirical…
context. Grounded in the Stimulus–Organism–Response (S-O-R) framework, a quantitative approach was employed by collecting survey data from 385 consumers in Jabodetabek and Bandung City areas, which were analyzed using PLS-SEM. The results reveal that both social media marketing and brand image have positive and significant effects on purchase intention. However, boycott participation does not moderate the relationship between social media marketing and purchase intention, while it exerts a significant negative moderating effect on the relationship between brand image and purchase intention. These findings suggest that although digital marketing and brand image remain key drivers of consumer purchase intention, moral and social considerations reflected in boycott participation can weaken the effectiveness of brand image in influencing consumer decisions. This study contributes to the literature by highlighting the contextual role of consumer boycotting in shaping marketing effectiveness within the digital beauty industry in emerging markets.
Abstract:AThis study aims to empirically test and analyze the influence of Budgetary Decentralization (DP)—including the dynamics of Decentralization Curtailment—and the Effectiveness of the Internal Control System (ICS) on the Quality…
he Quality of Financial Statement Accountability (QFSA) at the Ambon City Cooperatives Office. QFSA is considered a crucial reflection of public entity responsibility, affected by the mechanism of fiscal authority allocation and the internal oversight system. This quantitative research employs a survey method, with the population being all staff involved in the financial cycle at the Ambon City Cooperatives Office (Head of Office, PPK, and PPTK). Given the limited number of relevant subjects, a Saturated Sampling (Census) technique was used. Primary data was collected via a Likert-scale questionnaire and analyzed using Multiple Linear Regression Analysis with SPSS software. Empirically, the results are expected to prove that (1) Budgetary Decentralization (including curtailment dynamics) has a significant influence on QFSA, and (2) The effectiveness of a robust ICS is positively and significantly correlated with QFSA. These findings are important for enriching the public sector accounting literature, highlighting the necessity of balancing delegated authority (decentralization) with the strengthening of internal control to achieve optimal financial statement accountability at the Local Government Unit (SKPD) level
Abstract:The development of digital payment systems has driven the increasing use of the Indonesian Standard Quick Response Code (QRIS) as a practical and integrated cashless transaction method. Although QRIS adoption continues to…
o increase, its continued use is still influenced by trust, perceived risk, and the prevalence of fraud in digital transactions. This study aims to analyze the influence of trust and risk on QRIS use, with fraud as a moderating variable, in the city of Bandung. This study used a quantitative approach with a survey of 200 QRIS user respondents. The data analysis technique used was Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that trust had a positive and significant effect on QRIS use, while risk had a negative and significant effect. Furthermore, fraud moderated the relationship between trust and QRIS use by weakening the influence of trust, and moderated the relationship between risk and QRIS use by strengthening the influence of risk. These findings confirm that although QRIS offers convenience and efficiency, perceptions of risk and fraud remain crucial factors influencing usage behavior. This research is expected to provide theoretical contributions to the development of digital payment technology adoption models and provide practical implications for regulators, payment service providers, and MSMEs in strengthening security, improving digital literacy, and building user trust in the QRIS payment system.
Abstract:This study aims to analyze the Influence of performance appraisal on employee performance by considering the mediating role of the work environment and management style. Performance appraisal is a strategic tool in human…
resource management to assess employee achievements and provide feedback. However, its effectiveness is often influenced by the conditions of the work environment and the leadership style applied by the organization. Through a literature review of Scopus-indexed journals from 2020–2025, this study identifies the relationship between performance appraisal, work environment, management style, and employee performance. The review results show that a fair and transparent appraisal system can enhance employee motivation and performance. The work environment acts as an important mediator because comfortable and supportive conditions influence employees' responses to feedback. In addition, transformational and participative management styles strengthen the positive impact of appraisal
Abstract:The emergence of consumer boycotts driven by socio-political issues reflects a fundamental shift in consumer behavior in the digital era. In Indonesia, a country characterized by high religiosity and extensive social media…
ia engagement, the rapid dissemination of negative information through electronic word of mouth (e-WOM) can trigger strong emotional reactions toward brands. Starbucks Indonesia represents a salient case in which the brand became associated with the Israel–Palestine conflict, generating moral debates, religious sentiments, and intense brand-related hostility in digital spaces. In this context, consumers act not merely as rational economic actors, but as moral agents whose purchasing decisions are influenced by deeply held values and beliefs. This study aims to examine the effects of e-WOM and religiosity on purchase intention, with brand hate serving as a moderating variable among Starbucks consumers in Indonesia. Specifically, the research investigates how exposure to negative online narratives and consumers’ religiosity shape emotional responses in the form of brand hate, and how these responses influence purchasing intentions within a boycott context. A quantitative research design was employed using a survey method targeting Starbucks consumers in Indonesia who were aware of the boycott related to the Israel–Palestine conflict. Data were collected through structured questionnaires and analyzed using structural equation modeling to assess both direct and indirect relationships among variables, including the moderating role of brand hate. This approach enables a comprehensive understanding of the psychological and behavioral mechanisms underlying consumer responses to value-laden and morally sensitive issues. The findings reveal that electronic word of mouth has a significant effect on purchase intention. Religiosity also influences purchase intention, both directly and indirectly through the formation of brand hate. Moreover, brand hate significantly moderates the relationship between e-WOM and purchase intention, such that higher levels of brand hate intensify the decline in consumers’ willingness to purchase. These results highlight the critical role of morally driven negative emotions in explaining reduced purchase intention during boycott movements. This study contributes theoretically by extending consumer behavior literature through the integration of digital communication, religiosity, and negative brand emotions within a single conceptual framework. Practically, the findings suggest that global brand managers should adopt culturally and religiously sensitive communication strategies and proactively manage digital narratives to mitigate the escalation of brand hate amid socio-political controversies.
Abstract:Elementary education plays a strategic role in shaping students’ character, civic attitudes, and social-emotional development. Civic Education is a fundamental subject for instilling democratic values, responsibility, and…
and social awareness from an early age. Meanwhile, the advancement of digital technology, particularly Artificial Intelligence (AI)–based learning media, offers new opportunities to improve the quality of learning in elementary schools. This study aims to analyze the existence of Civic Education and the use of AI-based learning media in supporting students’ social-emotional development. This research employed a descriptive qualitative approach and was conducted at SD Negeri 0722 PTPN IV Lubuk Bunut. Data were collected through observation, interviews, and documentation. The findings indicate that Civic Education plays a significant role in fostering students’ social attitudes, empathy, and responsibility, while AI-based learning media enhance students’ learning motivation and engagement when implemented appropriately and in accordance with developmental stages. The integration of Civic Education, AI-based media, and developmental psychology perspectives contributes positively to students’ social-emotional development in elementary education.