Abstract:The aviation sector is vital for improving national connections and influencing a nation's reputation. Garuda Indonesia is the national airline of Indonesia that faces the challenge of maintaining the corporate image amid…
d competition and rapid digital innovation. Social media, especially Instagram, has become an important medium to improve digital branding and interact with consumers. This study seeks to analyze the impact of brand performance, brand relationship, and brand personality on corporate image via Instagram as a digital branding platform. This research is using quantitative methodology with survey technique with purposive sampling. Multiple linear regression analysis wasperformed on data of 142 Instagram followers of Garuda Indonesia. The findings indicate that brand performance, brand relationship, and brand personality exert positive and significant influences on corporate image, both individually and collectively. Brand personality was the most influential of these elements. The coefficient of determination (R²) was 0.583, which means that the model explains 58.3% of the variance in corporate image. Results show the relevance of integrating functional, emotional and symbolic dimensions in digital branding, with brand personality being a central factor in shaping corporate image.
Abstract:Micro, Small, and Medium Enterprises (MSMEs) have a very strategic role in the global economy as the backbone of the economy that contributes significantly to economic growth, improving the quality of human capital is a…
key factor in encouraging productivity and economic growth, including in the MSME sector. This research aims to identify, evaluate, and systematically synthesize empirical and conceptual findings related to the role of human capital in increasing the productivity and growth of MSMEs. This study examines the role of human capital in increasing productivity and growth for MSMEs using the Systematic Literature Review (SLR) approach. A total of 30 indexed and peer-reviewed scientific articles published in the period 2020 to 2026 were systematically analyzed by following the PRISMA guidelines. This study focuses on four main human capital instruments, namely Resource Based View, Dynamic Capability, and Value Co-Creation as fundamental elements in increasing productivity and growth for MSMEs. The results of the synthesis show that most of the studies identified a positive relationship around 80% of the studies analyzed identified a positive relationship between the application of human capital in increasing productivity and growth of MSMEs, both directly and through the role of mediation and moderation variables. However, not all studies show consistent results. The other 20% of articles showed non-positive results, which included insignificant, conditional, mixed, or negative findings
Abstract:This study aims to map the development of scientific research on human capital, social capital, and the well-being of self-employed workers in the informal sector during the period 2015–2025. Employing a bibliometric approach…
pproach based on Scopus data, this study analyses 102 scientific documents through indicators of annual publication output, country contribution, institutional affiliation, citation level, co-authorship collaboration networks, and keyword co-occurrence using VOSviewer software. The analysis reveals a significantly upward publication trend, particularly in 2024 and 2025. China, the United Kingdom, and Indonesia are recorded as the countries with the highest publication contributions. The most cited article is the work of Prasetyo & Kistanti (2020), which comprehensively integrates human capital, social capital, and entrepreneurship as pillars of sustainable economic growth. Co-authorship network analysis indicates fragmented collaboration patterns, while keyword co-occurrence mapping identifies four main thematic clusters: (1) well-being and entrepreneurship; (2) social capital and human capital; (3) livelihood and the informal sector; and (4) knowledge and sustainable development. These findings suggest the need to strengthen cross-country research collaboration and to expand inquiry into the interaction between human capital and social capital in enhancing the well-being of self-employed workers in the informal sector, particularly in developing countries. This study contributes to the literature by providing an integrated bibliometric overview of how human capital and social capital are positioned in relation to the well-being of self-employed workers in the informal sector
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:The digital transformation in higher education requires universities to provide not only reliable technology-based academic services but also physical facilities that support the student learning experience. This study aims…
ims to analyze the effect of the Academic Information System (SIAKAD) e-Service Quality and campus facilities on institutional image, with student satisfaction as an intervening variable. The study employed a quantitative approach with a causal associative design. Data were collected through a five-point Likert-scale questionnaire from 80 active students of STIMI-YAPMI Makassar selected using a purposive sampling technique. Data analysis was conducted using validity and reliability tests, path analysis, and the Sobel test to examine the mediating role. The results showed that e-Service Quality and physical facilities had a positive and significant effect on student satisfaction and institutional image. E-Service Quality had the most dominant influence on student satisfaction. Furthermore, student satisfaction was shown to mediate the effect of e-Service Quality on institutional image, but not the effect of physical facilities on institutional image. These results indicate that e-Service Quality shapes institutional image through student experience and satisfaction, while physical facilities act as a reputational symbol that directly influences image. This research provides theoretical contributions in the development of higher education service management models as well as practical implications for higher education managers in formulating strategies for improving service quality and strengthening the institution's image in a sustainable manner.
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 analyze the role of corruption in moderating the influence of Village Funds, Local Own-Source Revenue (PAD), and technology represented by the Electronic-Based Government System (SPBE) index on the number…
ber of independent villages in Indonesia from 2023 to 2024. The research was conducted in 34 provinces in Indonesia, except for the provinces of DKI Jakarta, Central Papua, South Papua, and Papua Pegunungan. The study used a panel data regression model with a Fixed Effect Model approach. The results of the study show that: First, Village Funds have a positive and significant effect on increasing the number of independent villages; Second, PAD does not have a significant effect on the number of independent villages, indicating that fiscal independence of villages in Indonesia is still relatively low. Most villages still depend on transfers from the central government; Third, technology, represented by the SPBE index, has a positive and significant effect on the number of independent villages; Fourth, the moderating effect of corruption shows diverse dynamics. Corruption negatively moderates the relationship between Village Funds and independent villages, but conversely positively moderates the relationship between PAD and independent villages. Fifth, the interaction between SPBE and corruption is not proven to be significant, suggesting that the success of digitization in promoting village independence is determined more by the readiness of the technological ecosystem than solely by low levels of corruption.
Abstract:This study aims to analyze the influence of management accounting systems on the performance of culinary MSMEs and test the role of sustainability reporting as a moderation variable. The research uses a quantitative approach…
oach with a survey method of 100 culinary MSMEs operating in the central area of Makassar City. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results of the study show that the management accounting system does not have a significant effect on business performance. This indicates that most MSMEs still do not make optimal use of accounting information in decision-making. Meanwhile, sustainability reporting has been proven to have a positive and significant influence on business performance. However, sustainability reporting is not able to moderate the relationship between management accounting systems and business performance. These findings show that sustainability practices have a more direct role in improving the performance of MSMEs compared to management accounting systems that have not been implemented effectively. This research contributes to the development of management and sustainability accounting literature, as well as provides practical implications for MSME actors in improving business performance through the integration of information systems and sustainable business practices.
Abstract:The issue of digitalization of education has led to the increased dependency on Information Systems (IS), especially Learning Management Systems (LMS), to provide continuity of learning after the COVID-19 pandemic situation.…
ion. At Edulab, as a large learning service provider in Indonesia, LMS works as a central of learning provision, evaluation, communication, and academic tracking. Despite the strategic role, there are still frequent problems like unreliable access, incomplete evaluation, flawed data, and deteriorated performance when the system is at its peak usage, and it interferes with the learning processes and lowers the level of user confidence. This paper discusses the effect of LMS quality on service delivery, satisfaction among users and effectiveness of the entire platform at the institution. It is being analyzed in terms of the DeLone and McLean Information System Success Model, which is being supplemented by the Technology-Organization-Environment (TOE) framework. The mixed method was used, which integrated a survey of 1,081 users of the LMS who were estimated through Structural Equation Modeling (SEM) and a semi-structured interview with key stakeholders of the management. The results suggest that system, information, and service quality are very powerful predictors of user satisfaction with service quality coming out as the most significant factor in LMS effectiveness in service-oriented institutions of learning.
Abstract:This paper uses Time-Driven Activity-Based Costing (TDABC) in identifying cost per student, program profitability, and breakeven point across programs and branches at PT Kreasi Edulab Indonesia as it seek to solve the cost…
st allocation issues that arise due to the differences in instructional hours, staffing activity, and resource usage in providing educational services. The study will employ a quantitative methodology in which they will formulate TDABC-based cost modelling and simulating models to assign operational costs to the real instructional time and teaching capacity. Primary data were gathered by direct observation and internal cost structure mapping, whereas the secondary data were in the form of financial records, class schedules, and student enrollment reports. The analysis combines descriptive statistics, TDABC simulations, program profitability analysis, breakeven analysis, and sensitivity analysis to measure the cost per student, program level operating performance, minimum viable class sizes, and how the major financial drivers influence the operating profit. The findings indicate significant differences in cost per student and profitability of programs and size of a branch with some branches having lower levels of profitability below sustainable levels of breakeven despite the similar levels of revenues. The sensitivity analysis shows that average revenue per student is the most sensitive variable of operating profit, over and above the fluctuations in the enrolment volume and cost structure. Altogether, the results indicate that TDABC contributes to the increase of cost transparency and offers a solid foundation to the pricing, class consolidation, and operational decision-making.