Abstract:This study examines consumer behavior towards sustainable products, specifically investigating the influence of environmental attitudes and green product attributes on green purchase intention among Tanimbar Ikat Weaving…
consumers in Tanimbar Islands Regency. Employing a quantitative approach with Structural Equation Modeling-Partial Least Square (SEM-PLS) analysis through SmartPLS software, data were collected from 385 respondents selected via purposive sampling based on consumers who knew and had purchased Tanimbar woven products. The research tested direct relationships and moderating effects of premium price, education, and gender variables. Results revealed that environmental attitudes (β = 0.349; t = 5.306; p = 0.000) and green product attributes (β = 0.207; t = 3.014; p = 0.003) significantly and positively influence green purchase intention, with the model explaining 60.7% of the variance (R² = 0.607) and demonstrating strong predictive relevance (Q² = 0.539). However, the three moderating variables—premium price, education, and gender—did not significantly strengthen or weaken these relationships, indicating that environmental consciousness and product perception remain dominant factors regardless of demographic or economic considerations. These findings provide practical implications for traditional craft entrepreneurs in developing sustainability-based marketing strategies and empowering the local creative economy, while contributing to the sustainable development goals through cultural preservation and environmental conservation in Indonesia's eastern region.
Abstract:This study aims to analyze the effect of Financial Target, Financial Stability, and External Pressure on Financial Statement Fraud, with Market Capitalization as a moderating variable, in manufacturing companies listed on…
n the Indonesia Stock Exchange (IDX) during the period 2017–2019. The research employs a quantitative approach using panel data regression analysis with the Common Effect Model (CEM) and the Moderated Regression Analysis (MRA) technique. The data were obtained from the financial statements of manufacturing companies that met the sampling criteria over a three-year observation period. The results indicate that Financial Target (ROA) has a positive and significant effect on financial statement fraud. Financial Stability (INVSAL and CATA) also shows a significant effect but in different directions: INVSAL increases, while CATA decreases the likelihood of fraudulent financial reporting. External Pressure (FREEC) has a negative and significant effect on financial statement fraud. The moderating variable, Market Capitalization, was found to strengthen the effect of CATA and weaken the effect of INVSAL on financial statement fraud. The R² value of 17.52% indicates that the research model explains a moderate portion of the variation in financial statement fraud among manufacturing firms in Indonesia. These findings support Agency Theory and the Fraud Triangle Theory, suggesting that financial pressure, stability, and external conditions play a crucial role in influencing the occurrence of financial statement fraud.
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 examine the effect of environmental accounting disclosure and environmental performance on the financial performance of banking companies listed on the Indonesia Stock Exchange during the period 2019–2023.…
�2023. This research employs a quantitative approach using secondary data obtained from annual reports and sustainability reports. The sample consists of eight banking companies selected through purposive sampling. Financial performance is measured using Return on Assets (ROA), environmental performance is measured using the Sustainable Banking Assessment (SUSBA) index, and environmental accounting disclosure is measured using the Environmental Disclosure Index (EDI). The data are analyzed using multiple linear regression analysis after passing classical assumption tests. The results indicate that environmental accounting disclosure has a positive and significant effect on financial performance. In addition, environmental performance also has a positive and significant effect on financial performance. These findings suggest that transparent environmental disclosure and the implementation of sustainable banking practices contribute to improved financial performance. Therefore, banking companies are encouraged to enhance environmental accounting disclosure and strengthen environmental performance as part of their sustainability strategy.
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:This study aims to analyze the role of perceived usefulness (PU) and perceived ease of use (PEOU) in mediating the relationship between financial behavioral biases—namely financial literacy (FL), overconfidence (OC), and…
nd risk tolerance (RT)—and Bitcoin investment decisions among Generation Z in Indonesia, using the Tokocrypto and Indodax platforms. Employing a quantitative approach with a survey of 360 active Generation Z investors, data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS). The findings indicate that financial literacy, risk tolerance, PU, and PEOU have a direct positive and significant effect on Bitcoin investment decisions. Overconfidence, however, showed no significant direct effect. Furthermore, PU and PEOU partially mediated the relationships between financial literacy and investment decisions, as well as between risk tolerance and investment decisions. Notably, PEOU emerged as the strongest mediating pathway, particularly for risk tolerance. Conversely, neither PU nor PEOU mediated the relationship between overconfidence and investment decisions. This research contributes theoretically by integrating Behavioral Finance theory with the Technology Acceptance Model (TAM) in the context of high-risk digital assets. Practically, it offers insights for platform developers to enhance user experience and design targeted financial education, and for regulators to formulate behaviorally-informed investor protection policies.
Abstract:This study aims to investigate the integration of Artificial Intelligence (AI)-based learning media to enhance reading literacy among elementary school students. Using a descriptive qualitative approach through case study…
y and literature analysis, the research was conducted at SDN No. 100311 Palsabolas, involving teachers and students who utilized adaptive reading applications, text-to-speech tools, and intelligent learning platforms. Data were collected through observation, semi-structured interviews, and document analysis, and validated by triangulation techniques. The findings reveal that AI-assisted media significantly improve students’ reading motivation, comprehension, and fluency. Quantitative comparison between pretest and posttest results showed notable progress, with the average literacy score increasing by 16–27 points across different indicators. Students demonstrated greater engagement and independence, while teachers benefited from automated performance analytics and personalized feedback tools. However, challenges emerged related to device limitations, technical competence, and overreliance on automated features. The study concludes that AI-based learning media serve not only as technological tools but also as pedagogical instruments that personalize instruction, foster digital literacy, and transform reading classrooms into more adaptive, interactive, and student-centered environments.
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:This study aims to analyze the effect of company size, Debt to Equity Ratio (DER), and Return on Equity (ROE) on the Dividend Payout Ratio (DPR) of food and beverage manufacturing companies listed on the Indonesia Stock…
Exchange (IDX) during the period 2019-2024. This research adopts a quantitative approach with multiple linear regression analysis processed using SPSS. The sample of the study consists of 18 companies that meet the purposive sampling criteria. The results show that company size has a positive and significant effect on the Dividend Payout Ratio. However, Debt to Equity Ratio and Return on Equity do not have a significant effect on Dividend Payout Ratio, either partially or simultaneously. These findings suggest that other factors, beyond company size, play a more significant role in influencing dividend policies in the food and beverage manufacturing sector in Indonesia.
Abstract:This research aims to determine the effect of the implementation of e-attendance on the discipline of State Civil Apparatus (ASN) at the Regional Personnel Agency of Gorontalo Province. This research uses a quantitative…
approach with a sample of 80 State Civil Apparatus members. The data types in this study are both primary and secondary. Data collection was done by distributing questionnaires to employees at the Regional Personnel Agency of Gorontalo Province. Data analysis was performed using simple linear regression analysis, with data processing conducted using SPSS 25. The results of this research show that e-attendance has a positive effect on the discipline of State Civil Apparatus in the Regional Personnel Agency of Gorontalo Province, with an R Square value of 0.608, meaning that 60.8% of ASN discipline is influenced by e-attendance, while the remaining 39.2% is influenced by variables not included in this study.