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:Digital transformation has become a strategic priority for local governments in improving public service quality, transparency, and administrative efficiency. However, the success of digital governance depends not only on…
n technological infrastructure but also on the ability of civil servants to collaborate effectively across organizational boundaries. This study aims to explore the role of A'Bulo Sibatang local wisdom in fostering Digital Collaboration Behavior among civil servants in Jeneponto Regency. A qualitative case study approach was employed using in-depth interviews, observations, and document analysis involving government officials, civil servants, cultural leaders, and academics selected through purposive sampling. Data were analyzed using thematic analysis through data reduction, data display, and conclusion drawing. The findings indicate that the values of solidarity, mutual support, collective responsibility, and integrity embedded in A'Bulo Sibatang serve as important social capital that encourages knowledge sharing, interdepartmental coordination, and collaborative problem-solving in digital work environments. These cultural values strengthen trust and cooperation among civil servants and contribute to more effective digital governance practices. The study concludes that integrating local wisdom into organizational culture can support sustainable digital transformation and enhance collaborative performance within local government institutions.
Abstract:The rapid expansion of short-form video platforms has reshaped the way audiences engage with digital entertainment. Among these formats, short-form drama has emerged as a distinctive narrative genre characterized by episodic…
odic storytelling within brief viewing durations. Despite its increasing popularity, empirical research explaining the psychological mechanisms underlying Continuous Viewing Intention in short-form drama remains limited. This study investigates the influence of Viewing Motivation on Flow Experience and Continuous Viewing Intention. In this study, Viewing Motivation is conceptualized as a higher-order construct comprising Performance Expectancy, Social Influence, Hedonic Motivation, Habit, Substitute Expectancy, and Aesthetic Motivation. Data were collected through an online survey involving 140 respondents in Makassar who actively consume short-form drama content. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that Viewing Motivation significantly influences both Flow Experience and Continuous Viewing Intention. Furthermore, Flow Experience significantly affects Continuous Viewing Intention and mediates the relationship between Viewing Motivation and Continuous Viewing Intention. These findings underscore the importance of motivational drivers and immersive viewing experiences in fostering sustained engagement with short-form drama content
Abstract:This study explored how cost structure, land productivity, and price efficiency shape the income of micro scale shallot farmers in Brebes Regency based on farmers' reported financial experiences and informants' financial…
narratives. Using an exploratory qualitative approach, data were collected from five shallot farmers, one agricultural extension officer, and one farmer group leader through semi-structured interviews, non-participant observation, and documentation. The data were analyzed through thematic analysis supported by source and technique triangulation. The findings show that reported income is highly vulnerable to variable production costs, particularly labor, seed, and pesticides. Land productivity is closely related to land ownership status and farming scale, while price efficiency is constrained by farmers' weak bargaining position and dependence on intermediaries. Farmers apply adaptive strategies such as delaying sales, drying harvested shallots, and converting part of the harvest into seed stock. However, these strategies are limited by liquidity needs, storage capacity, product quality, and market uncertainty. The study concludes that improving farmers' income stability requires integrated cost control, asset productivity, price information access, post-harvest support, and stronger farmer institutions.
Abstract:This study explores how the Salatiga City Government operationalizes principles of good governance and implements the Government Internal Control System (GICS), as reflected in the 2024 Local Government Financial Report–…
�� LKPD. The research also assesses how these mechanisms contribute to achieving Sustainable Development Goal (SDG) 16. Employing a descriptive qualitative approach, this study analyzes secondary data 2024 LKPD, performance accountability reports, and related internal control evaluations. This is complemented by triangulated insights from interviews with key government personnel. The findings reveal that Salatiga City has embedded core governance principles-transparency, accountability, and participatory engagement-within its financial reporting processes. The city's internal control system has reached Maturity Level 3 (Defined), indicating that control mechanisms are well-documented, institutionalized, and consistently applied. The use of digital reporting tools and community-based oversight further supports a culture of openness and accountability. The case of Salatiga City provides actionable insights for other local governments seeking to enhance financial governance. These practices directly support Indonesia's commitment to SDG 16, by fostering public trust and institutional integrity. This study adds to the emerging literature by integrating GICS analysis with local-level governance outcomes, not only to meet compliance standards but also to advance broader, effective, accountable, and inclusive development goals.
Abstract:The development of financial technology has encouraged the transformation of the digital payment system in Indonesia, one of which is through the implementation of the Quick Response Code Indonesian Standard (QRIS) developed…
oped by Bank Indonesia to integrate various QR code-based payment services. This payment system is expected to be able to improve transaction efficiency, speed up the payment process, and expand financial inclusion for Micro, Small, and Medium Enterprises (MSMEs). However, the adoption rate of digital payment technology in the MSME sector still faces various challenges, both related to technological aspects, user psychological factors, and the influence of the social environment. This study aims to systematically examine the influence of constructs in the Unified Theory of Acceptance and Use of Technology (UTAUT3) on the interest of MSMEs in using the QRIS payment system at Bank Syariah Indonesia with trust and perceived ease of use as mediation variables. The research method used is Systematic Literature Review (SLR) with the PRISMA approach to identify, select, and analyze relevant scientific articles in the 2020–2025 period. The literature search process produced 2,395 articles from a database of reputable scientific journals, then an elimination process was carried out based on inclusion and exclusion criteria so that 71 articles were obtained that were eligible for further analysis. The study stages were carried out systematically through the process of identification, screening, feasibility assessment, and determination of final articles. The results of the study show that the main constructs in the technology acceptance model such as performance expectancy, effort expectancy, social influence, and facilitating conditions have an important influence on interest in using digital payment technology. In addition, additional factors such as trust and perceived ease of use have been proven to act as mediating variables that strengthen the relationship between technology construct and the intention to use QRIS by MSME actors. Trust in system security and ease of use of technology are crucial factors in increasing user confidence in digital payment services, especially in the context of Islamic banking-based financial services. The findings of this study provide a theoretical contribution to the development of a digital payment technology acceptance model based on UTAUT3 and provide practical implications for financial institutions and regulators in increasing the adoption of QRIS among MSME actors. The next research is suggested to develop an empirical model with a quantitative approach to test the relationship between variables more comprehensively in the context of the digital economy in Indonesia.
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: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:Patient satisfaction is a key indicator of health service quality and is closely related to loyalty, intention to repeat visit, and institutional reputation 1. Waiting time reflects the efficiency of the process and the…
responsiveness of services at the stages of registration, administration, and consultation which have a direct impact on the perception of quality and satisfaction 2. Literature review shows a consistent pattern: long wait times decrease satisfaction, while short, predictable wait times increase satisfaction, especially in outpatient services that have higher expectations of timeliness 3. Waiting longer than 60 minutes is associated with a significant decrease in satisfaction scores, making the management of wait time duration and variability crucial. Determining factors include queue design, health worker capacity, administrative complexity, and timeliness of doctors; Meanwhile, digital solutions (e.g. Mobile JKN) speed up the pre-visit and visit process and related to a 5.6 reduction in waiting time. This review summarizes the findings of 2015–2024, maps the determinants and mechanisms of the relationship between wait time and satisfaction, and offers managerial strategies for healthcare facilities in Indonesia and internationally 7