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:This study aims to describe the implementation of reading literacy strategies in Indonesian learning and identify supporting and inhibiting factors for its application in grade X students of SMA Negeri 13 Jeneponto Regency.…
cy. The research uses a qualitative approach with a descriptive type of research. The research subjects consisted of class X Indonesian teachers and class X students who were selected purposively. Data were collected through observation techniques, semi-structured interviews, and documentation, then analyzed using the Miles, Huberman, and Saldana interactive analysis model which included data reduction, data presentation, and conclusion drawn. The validity of the data was tested through triangulation of sources and techniques. The results of the study showed that the reading literacy strategy was implemented through reading activities 15 minutes before learning, the use of diverse and contextual texts, discussions on reading comprehension, and reflective assignments. The implementation of this strategy encourages increased student participation, the ability to understand the content of reading, and a positive attitude towards reading activities. Supporting factors for the implementation of the reading literacy strategy include teacher commitment, support for school literacy programs, and the availability of reading materials, while inhibiting factors include the low interest in reading of some students, limited learning time, and the influence of gadget use that has not been optimally controlled. This study concludes that reading literacy strategies have an important role in supporting Indonesian learning and need to be implemented sustainably with the support of various parties.
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:Arabic language learning in pesantren is not conducted solely through the formal curriculum but also through habituation processes that are internalized in the students’ daily lives. Bī’ah lughawiyyah functions as a language…
language environment that serves as a hidden curriculum at Pesantren Ar-Raudlatul Hasanah, namely an implicit curriculum that shapes language competence in a natural and sustainable manner. This study aims to analyze the role of bī’ah lughawiyyah as a hidden curriculum and its influence on the improvement of students’ speaking ability (mahārat al-kalām). This research employs a qualitative approach with a case study design. The research participants consist of students, Arabic language instructors, and pesantren administrators. Data were collected through participant observation, in-depth interviews, and documentation of language-related activities. The data were analyzed thematically through the stages of data reduction, data display, and conclusion drawing, with data validity strengthened through source and method triangulation. The findings indicate that bī’ah lughawiyyah functions as a hidden curriculum through Arabic language policies, the exemplary practices of instructors, the habituation of communication in daily pesantren life, and non-formal social reinforcement. These practices contribute positively to the enhancement of students’ kalām ability, particularly in terms of speaking confidence, fluency, and spontaneity in oral communication. The findings confirm that bī’ah lughawiyyah as a hidden curriculum plays a strategic role in Arabic language acquisition. Therefore, optimizing the language environment should be positioned as an integral component of Arabic language curriculum development in pesantren.
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: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: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.