Abstract:This study aims to examine the partial influence of firm size, firm value, and systematic risk on stock returns of companies in the property and real estate sector listed on the Indonesia Stock Exchange during the 2020 –2024…
��2024 period. The research employs a quantitative approach and utilizes documentation methods. The population of this study consists of all property and Real estate sector companies within the 2020 –2024 period, The sample was selected using purposive sampling based on predetermined criteria, resulting in 14 companies. Panel data regression analysis was conducted using the Economic Views (EViews) version 12 software. The findings of the study reveal that, Firm size has a positive and significant effect on stock returns of property and real estate sector companies during the 2020–2024 period. Furthermore, firm value (PBV) is shown to have a positive and significant effect on stock returns, and systematic risk (Beta) likewise exerts a positive and significant influence on stock Returns within the same period.
Abstract:This study aims to analyze the effect of increasing servicescape and modernization of Public Fuel Filling Station (SPBU) services on the purchase decision of Pertamax Series products with perceived value as a mediating variable.…
ariable. This study uses a Systematic Literature Review (SLR) approach combined with bibliometric analysis to identify, map, and synthesize relevant research developments related to the quality of the service environment, modernization of fuel retail services, perceived value by consumers, and purchasing decisions. Research data was obtained from various reputable scientific articles indexed in academic databases such as Scopus and Google Scholar with a range of publications of the last ten years. The literature selection process is carried out systematically through the stages of identification, screening, feasibility, and inclusion using the PRISMA guidelines. Bibliometric analysis is used to map research trends, author collaboration, and keyword linkages analyzed using VOSviewer software. The results of the study show that increasing servicescape such as facility comfort, cleanliness, physical design, and the availability of supporting facilities is able to increase consumer perception of gas station services. In addition, service modernization through payment digitalization, self-service systems, and technology-based service innovations also strengthen customer experience. The combination of these two factors has been proven to increase perceived value which ultimately encourages consumers to make a decision to purchase Pertamax Series products. The findings of this study make a conceptual contribution to the development of a study of consumer behavior in the energy retail sector and provide practical implications for petrol station managers in designing strategies to improve service quality and modernize facilities to increase consumer preference for high-quality fuels.
Abstract:This study aims to systematically analyze the influence of ease of use and product safety on sales increase with customer satisfaction as a mediating variable through a Systematic Literature Review (SLR) approach combined…
d with bibliometric analysis. The research method uses a qualitative-descriptive approach with SLR techniques to identify, select, and analyze relevant scientific articles from various academic databases in a given publication period. The literature selection process is carried out through the stages of identification, screening, eligibility, and inclusion so that a number of articles that meet the inclusion criteria are obtained. Bibliometric analysis is used to map research trends, author collaborations, and developments on topics related to ease of use, product safety, customer satisfaction, and sales improvement. The results of the study show that the ease of use of products or services contributes significantly to the perception of value and customer comfort in using the product, which ultimately increases the level of satisfaction. In addition, product safety is also an important factor that affects customer trust so as to strengthen consumer satisfaction and loyalty. Customer satisfaction has been shown to play a role as a mediating variable that strengthens the relationship between ease of use and product safety to increased sales. The findings of this study confirm that companies need to optimize aspects of ease of use and product safety as a strategy to increase customer satisfaction and encourage sustainable sales growth. This study also makes theoretical and practical contributions in the development of marketing literature and consumer management, especially related to the integration of SLR approaches and bibliometric analysis in understanding the dynamics of factors that influence sales increases.
Abstract:This study examines the effect of work motivation and soft skill training on employee performance with competence as a mediating variable. The research was conducted at the Office of Women’s Empowerment, Child Protection,…
on, Population Control, and Family Planning (DP3AKB) of Banten Province. A quantitative approach with a census method was applied, involving all 134 employees as respondents. Data were collected using a structured questionnaire and analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS). The results indicate that work motivation and soft skill training have positive and significant effects on employee performance. Furthermore, both variables significantly influence employee competence. Competence also has a positive and significant effect on employee performance and partially mediates the relationship between work motivation and performance as well as between soft skill training and performance. These findings suggest that improving employee performance in public sector organizations requires integrated human resource development strategies focusing on motivation enhancement, effective soft skill training, and systematic competency development.
Abstract:The uncertainty surrounding the global economy has created existential challenges for the tourism industry, necessitating a Human Resource Management (HRM) paradigm that goes beyond traditional administrative approaches.…
This study aims to explore adaptive HRM strategies in the face of the global crisis, with a particular focus on the highly vulnerable tourism and hospitality industries.
This study uses the PRISMA framework to conduct a systematic literature review of 26 peer-reviewed articles published between 2023 and 2025, sourced from Google Scholar. The findings indicate that effective adaptive strategies require the holistic integration of e-HRM and Artificial Intelligence (AI) to enhance operational agility, the implementation of GHRM to drive efficiency and employee retention, and the development of Agile Leadership to navigate uncertainty. Furthermore, this study highlights the crucial role of prioritizing employee well-being and Psychological Capital (PsyCap), particularly in emerging economies where social safety nets may be limited. This research provides a comprehensive framework for HR practitioners in the tourism sector to formulate policies that balance business continuity with human-centric support in challenging times.
Abstract:The focus of research shifts from the dominance of positivism to a non-positivistic approach that places meaning, interpretation, and social construction at the center of analysis. One of the main approaches within this…
paradigm is Grounded Theory Research (GTR), a qualitative method developed by Glaser and Strauss (1967) to build empirically data-based theory through a rigorous inductive process. In the accounting context, GTR becomes increasingly relevant because reporting practices, accountability, and financial decision-making cannot be understood solely through objective measurements, but rather through social interactions, organizational values, and the interpretations of the actors involved (Ahrens & Chapman, 2006). This article aims to examine the role and relevance of GTR in modern accounting research by highlighting its philosophical foundations, methodological procedures, and contributions to the development of practice-based accounting theory. Through a systematic literature review, it is found that GTR has the ability to uncover the social dynamics that shape accounting practices such as accountability, ethics, managerial control, and institutional legitimacy that have previously been overlooked by positivistic approaches (Charmaz, 2006; Bryant & Charmaz, 2007). GTR has also proven relevant in the context of changing reporting systems, accounting digitalization, and the integration of sustainability principles such as ESG, where meaning, professional identity, and interpretive processes are dominant elements (Adams & Larrinaga, 2019). The study's findings confirm that GTR not only offers a systematic method for data collection and analysis, but also provides a more reflective, context-sensitive epistemological framework capable of generating substantive theory that is truly rooted in organizational reality. Thus, GTR is a powerful methodological alternative in enriching accounting knowledge, while providing a deeper understanding of how accounting practices are executed, negotiated, and interpreted in everyday organizational life.
Abstract:This study highlights the problem of managing teak wood raw materials in the form of boards at UD Gemilang, Gunungsitoli City. The company often experiences shortages or excess inventory due to a conventional ordering system…
stem that is not based on optimal demand calculations. This inefficiency causes wasteful costs and disrupts the smooth production process. The main objective of this study is to analyze current inventory management and apply the EOQ (Economic Order Quantity) method to determine the optimal order quantity, as well as evaluate its impact on cost efficiency and production operations. The EOQ method is expected to be a systematic and rational solution for managing inventory more efficiently. This study uses a descriptive quantitative approach. Data were collected through direct interviews with business owners and documentation of raw material purchasing and usage reports for 2024. The analysis was conducted using the EOQ formula to calculate the optimal order quantity, ordering costs, storage costs, safety stock, reorder point, and total inventory cost (TIC). The analysis results show that the optimal order quantity for teak wood raw materials is 282 boards, with an ordering frequency of 6 times a year. This number is more efficient than the actual ordering system which is carried out monthly without a fixed calculation. The recommended safety stock is 22 boards, with a Reorder Point (ROP) of 36 boards. The implementation of the EOQ method successfully reduced total inventory costs from Rp6,768,000 to Rp3,496,800.
Abstract:Multi-sensory brand experience has emerged as a crucial factor in modern marketing, significantly influencing customer satisfaction, brand perception, and loyalty. Despite its increasing importance, research in this area…
remains fragmented, with theoretical integration and empirical validation gaps. This study employs a Systematic Literature Review (SLR) and bibliometric analysis using the Scopus database to map the evolution of research on multi-sensory brand experiences and their impact on customer satisfaction. From an initial dataset of 203 documents, a rigorous selection process resulted in 41 relevant articles for in-depth analysis. Using VOS viewer, the study visualizes research networks, inter-topic relationships, and emerging trends, revealing a 47% increase in publication volume from 2012 to 2024.
Findings indicate that customer satisfaction, consumer behaviour, and sales are dominant themes, with sentiment analysis and digital technology (AI, AR) gaining traction in recent years. However, significant gaps remain, particularly in experimental studies quantifying the long-term impact of multi-sensory experiences on customer loyalty and cross-industry comparisons of multi-sensory branding effectiveness. The novelty of this study lies in its combined bibliometric and systematic approach, which identifies critical research trends, theoretical gaps, and emerging digital strategies in multi-sensory marketing. This study contributes to the academic discourse by comprehensively synthesizing research trends and proposing future research directions in technology-driven branding strategies and consumer engagement.
Abstract:This study aims to map the research landscape on green marketing, brand trust, and purchase decisions using a bibliometric approach and systematic review using the Scopus database. This study identifies research trends,…
scholarly contributions, and gaps in the literature. Using VOSviewer software, this study processed data from 61 articles published between 2019-2024. The analysis results show that most articles with the theme of green marketing brand trust and purchase decision were published in 2023 (14 documents), while the most published journal was the Journal of Retailing and Consumer Services. The most journal affiliations are from Harbin Institute of Technology (3 documents), the most journals published from Indonesia are 18 documents, the most subjects are Business, Management, and Accounting areas with a percentage of 46.2%, keywords related to themes include purchase intention, product quality, consumer behavior, marketing, brand image, sales, green brand trust, e-commerce.
Abstract:In an increasingly competitive business landscape, establishing a strong brand position is not merely an option but a necessity. Effective brand positioning not only helps brands differentiate themselves from competitors…
but also fosters a deeper emotional connection with customers. This study aims to analyze the relationship between brand positioning and customer loyalty using a Systematic Literature Review (SLR) approach. By reviewing previous research published in indexed journals, this study identifies key factors influencing the success of brand positioning, including product differentiation, customer perception, and brand communication consistency.
The findings indicate that brands with a clear and consistent position in customers' minds are more likely to build long-term loyalty. Customers who feel connected to a brand’s values and identity are more inclined to remain loyal and even recommend the brand to others. Furthermore, this study reveals that the transition to the digital era has significantly altered how brands establish and maintain their position, with digital marketing strategies and message personalization emerging as critical factors in sustaining customer loyalty.
This research underscores the importance of businesses not only in crafting a strong brand image but also in ensuring that customer experiences align with the brand’s promised values. By understanding and implementing effective brand positioning principles, companies can foster deeper and more sustainable relationships with their customers while enhancing their competitive edge in the market.