Abstract:This study aims to examine the economic behavior of the community around Dhoho Airport, Kediri, which has undergone socio-economic transformation due to strategic infrastructure development. This phenomenon is evident in…
Kediri Regency, East Java, especially after the start of the construction of Dhoho Airport, a national strategic project designed to be a lever for regional economic growth. The presence of the airport has changed the face of the surrounding area, which was previously agricultural land and modest settlements, into a bustling and fast-growing economic area. This change has led to a surge in new economic activities, such as the emergence of street vendors, restaurants, parking lots, local transportation businesses, and lodging. Using a qualitative approach with phenomenological methods, this study explores the meanings raised by local economic actors in responding to these changes. The findings show that communities show adaptive responses through trade, lodging, and other services, with economic meanings influenced by local values such as blessing, hard work, and kinship. This study concludes that people's economic behavior is not only rational instrumental, but also full of subjective values and meanings, so that regional economic policies need to be designed in an inclusive and contextual manner
Abstract:The transformation of the Islamic banking industry requires the integration of financial performance, customer trust, and customer loyalty as the foundation for institutional sustainability. This study aims to map the intellectual…
tellectual evolution of this field of study and identify dominant themes, development trends, and opportunities for research gaps in the international literature. The method employed is a bibliometric analysis based on a Systematic Literature Review (SLR) using the PRISMA procedure on Scopus articles from 2018 to 2025. From a selection process of 2,009 documents, the study identified 37 articles meeting the inclusion criteria, which were then analyzed using co-authorship, co-occurrence, network, overlay, and density visualizations. The results indicate that the themes of customer loyalty, service quality, customer satisfaction, and customer trust form the core of the intellectual structure with the highest connectivity, while the themes of financial performance, digital trust, banking mergers, and Sharia banking mergers remain in low-density areas, signaling opportunities for research development. The novelty map also reveals a shift in focus from traditional loyalty models toward digital banking, customer experience, and e-CRM. The novelty of this study lies in its proposal of a new research agenda model that integrates financial performance–customer trust–customer loyalty within the context of digital transformation and the consolidation of Sharia banks. Thus, it is hoped that this study can provide a conceptual foundation for future cross-national empirical research
Abstract:Environmental, Social, and Governance (ESG) branding has become increasingly important in strengthening stakeholder relationships and corporate legitimacy, particularly in emerging economies characterized by institutional…
l uncertainty and diverse stakeholder expectations. However, limited studies have comparatively examined how ESG branding and communication strategies differ between business-to-business (B2B) and business-to-consumer (B2C) firms and how these differences affect relationship outcomes. This study aims to analyze the distinctions between B2B and B2C ESG communication strategies in emerging economies and their implications for stakeholder trust, loyalty, and long-term business relationships. This study employed a systematic literature review approach using evidence retrieved from the Elicit database integrating Semantic Scholar and OpenAlex sources. From an initial pool of 1,000 studies, 10 empirical articles published between 2020 and 2026 met the inclusion criteria and were analyzed using thematic synthesis. The findings reveal that B2B ESG strategies primarily emphasize governance structures, third-party ESG ratings, and verifiable sustainability metrics to strengthen interorganizational trust and reduce relational risk. In contrast, B2C ESG strategies rely more heavily on emotional storytelling, sustainability narratives, influencer engagement, and digital interaction mechanisms that enhance consumer identification, brand credibility, and loyalty. The study further demonstrates that ESG pillar salience is strongly shaped by institutional and cultural contexts rather than business model orientation alone. This study contributes to ESG and relationship marketing literature by developing a comparative framework explaining how ESG communication strategies shape stakeholder relationships across B2B and B2C environments in emerging economies.
Abstract:This study examines the role of accounting standards and financial transparency in strengthening public accountability in Indonesia. Using a descriptive-comparative literature review, this study analyzes six selected journal…
rnal articles published by Indonesian universities that discuss the implementation of accounting standards, financial reporting quality, accessibility of financial information, accounting information systems, and fraud prevention. The findings reveal that the implementation of accounting standards, including SAK ETAP and PSAK 112, contributes to improving the consistency and reliability of financial reporting. However, differences in reporting capacity, limited accessibility of financial statements, and weaknesses in information systems remain key challenges to achieving transparent and accountable financial governance. The study also highlights the relevance of fraud detection perspectives, particularly the fraud triangle theory, in supporting accountability through early identification of financial reporting risks. These findings indicate that public accountability in Indonesia requires not only compliance with accounting standards, but also stronger financial transparency, accessible reporting, reliable accounting information systems, and improved institutional capacity. The study contributes by positioning accounting standards and financial transparency as an integrated framework for enhancing public accountability in both public and private sector contexts in Indonesia.
Abstract:Clean water services are a basic need for the community, so optimizing the performance of regional drinking water companies (PDAM) is crucial to improve customer satisfaction. However, the main challenge faced by PDAM Balikpapan…
likpapan City is low customer satisfaction due to suboptimal service quality, which is largely influenced by employee performance. This study aims to analyze the effect of internal service quality on employee job satisfaction and customer-oriented performance, and to examine the mediating role of job satisfaction at PDAM Perumda Tirta Manuntung in Balikpapan City. This study is motivated by the importance of improving the quality of public services in the clean water utility sector, which requires organizations to be able to create an effective internal service system to support the quality of services provided to the community. This study uses an explanatory approach. Quantitative data were collected through questionnaires distributed to 196 employees, selected using the Slovin formula, while qualitative data were obtained through in-depth interviews and field observations. Data analysis used Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationship between variables. The results show that internal service quality has a positive and significant influence on employee job satisfaction and customer-oriented performance. Job satisfaction was also found to have a positive and significant influence on customer-oriented employee performance. Furthermore, job satisfaction mediated the relationship between internal service quality and customer-oriented employee performance. These findings strengthen the relevance of the Service-Profit Chain Model in the context of public service organizations, particularly regional water utilities. This study provides theoretical contributions through the development of the Service-Profit Chain Model in the public utility sector, as well as practical contributions for PDAM management in formulating strategies to continuously improve internal service quality, job satisfaction, and customer service quality.
Abstract:This study aims to analyze the effect of work discipline, compensation, and work environment on employee performance at PT. Pembangunan Teknik Konstruksi. This research employs a quantitative approach using SPSS version…
27 for data analysis. Data were collected through questionnaires, interviews, literature review, and documentation. The population in this study consisted of 103 employees, and the sampling technique used was saturated sampling, resulting in 103 respondents. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and compensation also has a positive and significant effect on employee performance. Meanwhile, the work environment does not have a significant effect on employee performance. Simultaneously, work discipline, compensation, and work environment have a significant effect on employee performance. The findings of this study reveal that work discipline and compensation are the dominant factors in improving employee performance, while the work environment is not the main factor in this research context. Therefore, the company is recommended to focus more on enhancing work discipline and providing fair and appropriate compensation to improve employee performance optimally
Abstract:This study examines the effects of the VAT rate increase and lifestyle on purchasing decisions among consumers in the Malang area, with tax literacy as a moderating variable. An explanatory quantitative design was applied…
d using PLS-SEM (SmartPLS 4.0) with 81 respondents selected through purposive sampling. The results indicate that VAT rate increase (β = 0.537; p = 0.000) and lifestyle (β = 0.285; p = 0.024) each have a significant positive effect on purchasing decisions. Tax literacy does not directly affect purchasing decisions (β = 0.066; p = 0.465), but functions as a significant moderator: it strengthens the effect of the VAT rate increase (β = 0.309; p = 0.037) while weakening the effect of lifestyle (β = −0.337; p = 0.031). These findings suggest that tax literacy may shift the basis of consumer decision-making toward a more rational-fiscal orientation, offering preliminary evidence for the value of tax education programs that address everyday consumption contexts
Abstract:Influencer marketing has emerged as a dominant strategy within the digital marketing landscape, particularly in the Indonesian beauty industry. This study investigates how consumers in Makassar City develop and sustain trust…
rust in influencer-based marketing content on social media platforms. Employing a qualitative descriptive approach, in-depth semi-structured interviews were conducted with 20 purposively selected participants who actively consume beauty content on Instagram, TikTok, and YouTube. Data were analyzed using thematic analysis encompassing open coding, axial coding, and selective coding procedures. The findings reveal five core themes: (1) authenticity as the primary driver of trust formation; (2) the negative impact of excessive commercialization on perceived credibility; (3) the role of influencer expertise and product knowledge in legitimizing recommendations; (4) parasocial relationships as amplifiers of emotional attachment and brand loyalty; and (5) consumer skepticism as an emerging critical evaluation strategy. The study demonstrates that trust remains the central mediating variable linking influencer characteristics to purchase intentions. Consumers exhibit nuanced evaluation behaviors, distinguishing between genuine advocacy and sponsored content. The research contributes theoretically by integrating Source Credibility Theory, Parasocial Interaction Theory, and the Trust-Commitment Theory within the influencer marketing context. Managerially, the findings suggest that brands should prioritize authentic, transparent, and expertise-driven influencer collaborations rather than high-volume promotional campaigns.
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:This study aims to analyze the influence of packing machine automation on operator productivity in the facial tissue industry by considering the role of moderation, technical competence and operator workload perception.…
The method used is Systematic Literature Review (SLR) by reviewing scientific articles published in the 2020–2026 range from reputable databases such as Scopus. The selection process was carried out using the PRISMA approach through the identification, screening, eligibility, and inclusion stages, resulting in a number of articles relevant to the topics of industrial automation, labor productivity, technical competence, and workload. The results of the study show that the implementation of packing machine automation in general has a positive impact on increasing operator productivity through time efficiency, quality consistency, and reduction of manual errors. Nevertheless, the effectiveness of automation is highly dependent on the level of technical competence of the operator, especially in the operation, maintenance and troubleshooting of the machine. In addition, workload perception has also been shown to moderate the relationship, where automation can lower physical workloads but potentially increase mental workloads due to the demands of automated system supervision. Other findings suggest that an imbalance between automation levels and human resource readiness can hinder productivity optimization. Conceptually, this study confirms that the relationship between packing machine automation and operator productivity is not linear, but is influenced by individual and psychological factors. The practical implications of this study are the importance of technical competency-based training as well as adaptive workload management in supporting the successful implementation of automation in the manufacturing industry. This research contributes to the development of an integrative model that connects technology, people, and operational performance in the context of the tissue processing industry.