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:This study aims to describe and explain consumer perceptions of environmentally friendly products and their impact on purchasing decisions in Makassar City. With increasing attention to environmental issues and changes in…
n urban lifestyles, it is important for businesses to understand how consumers assess sustainability oriented products. This study uses a qualitative explanatory approach with data collection techniques through in depth interviews, observation, and documentation. Twelve research informants were selected through purposive sampling, consisting of 12 active consumers of environmentally friendly products domiciled in Makassar City, conducted over a three month period from January to March 2026. The results show that consumer perceptions of environmentally friendly products are influenced by three main dimensions, namely: (1) environmental awareness (eco consciousness), (2) trust in green claims, and (3) perception of multidimensional product value. These three dimensions together form a positive attitude that ultimately drives purchasing decisions for environmentally friendly products. In line with the findings of (Hasnidar & Ridha, 2025) which confirmed that eco consciousness and perception of sustainable packaging have a significant influence on green purchasing behavior through the mediation of consumer attitudes, this study enriches this understanding with a qualitative perspective that explores consumers' subjective meanings and experiences in depth.
Abstract:This study analyzes the influence of Quality of Work Life (QWL) and Personality (Big Five Personality Traits) on employee Organizational Commitment at UD Fatoni in Central Lombok, filling the empirical gap regarding the…
interaction of external and internal factors in the context of local SMEs prone to high turnover. The main objective is to prove the partial and simultaneous influence of both variables on employee commitment. An explanatory quantitative approach was applied with a population of 40 employees using census techniques, primary data through a valid and reliable 5-point Likert questionnaire (Cronbach's Alpha >0.60), and multiple linear regression analysis via IBM SPSS 25 after the classical assumption test was met. The results showed that QWL had no significant effect partially (sig=0.253>0.05; β=0.149), while Personality had a significant positive effect (sig=0.002<0.05; β=0.604), with a strong simultaneous effect (F=8.852; sig=0.001) explaining 32.4% of the commitment variance. In conclusion, internal factors dominate loyalty in trading SMEs, providing theoretical contributions to organizational behavior models and practical implications for management in personality assessment and optimization of basic QWL for sustainable retention.
Abstract:This study aims to analyze the influence of Halal Awareness and Product Knowledge on Purchase Intention and its impact on Brand Loyalty of halal cosmetic products. This research employs a quantitative approach using the…
accidental sampling method, where respondents consist of consumers who have purchased and used halal cosmetic products. A total of 100 respondents participated in this study. Data were collected through online questionnaires and analyzed using the Partial Least Squares (PLS) method with SmartPLS 3 software. The results indicate that Halal Awareness and Product Knowledge have a positive and significant effect on Purchase Intention. Furthermore, Purchase Intention has a positive and significant effect on Brand Loyalty. Halal Awareness and Product Knowledge also have a positive and significant direct effect on Brand Loyalty. In addition, the indirect effect analysis reveals that Purchase Intention significantly mediates the influence of Halal Awareness and Product Knowledge on Brand Loyalty. These findings highlight the crucial mediating role of Purchase Intention in linking halal awareness and product knowledge with halal cosmetic brand loyalty. Therefore, halal cosmetic manufacturers are encouraged to continuously strengthen the communication of halal values and product education to build strong purchase intention and drive sustainable brand loyalty.
Abstract:This study aims to explore auditors' experiences in digital auditing practices, the meaning of professional ethics, and ethical dilemmas in the context of digital disruption using a phenomenological approach. The study was…
as conducted at a Public Accounting Firm (KAP) in Surabaya, with auditors who had experience in technology-based audits as informants. Data were collected through in-depth interviews, observation, and documentation, then analyzed using a phenomenological approach supported by NVivo software. The results show that digital auditing practices are still dominated by the use of simple technologies such as Microsoft Excel for data processing, analysis, and audit documentation. Although technology increases efficiency, auditors still do not fully rely on the system and still use professional judgment to maintain the reliability of audit results. Professional ethics is understood as a primary foundation that remains valid, but is reinterpreted in the digital context, particularly related to efficiency pressures and technological risks. Ethical dilemmas arise due to time constraints, incomplete data, and client demands, so auditors tend to prioritize the sufficiency of evidence and prudence in decision-making. Overall, this study concludes that digital disruption does not change the fundamental values of auditors' professional ethics, but rather reconstructs their meaning through work experiences and professional interactions.
Abstract:This study aims to analyze the role of corruption in moderating the influence of Village Funds, Local Own-Source Revenue (PAD), and technology represented by the Electronic-Based Government System (SPBE) index on the number…
ber of independent villages in Indonesia from 2023 to 2024. The research was conducted in 34 provinces in Indonesia, except for the provinces of DKI Jakarta, Central Papua, South Papua, and Papua Pegunungan. The study used a panel data regression model with a Fixed Effect Model approach. The results of the study show that: First, Village Funds have a positive and significant effect on increasing the number of independent villages; Second, PAD does not have a significant effect on the number of independent villages, indicating that fiscal independence of villages in Indonesia is still relatively low. Most villages still depend on transfers from the central government; Third, technology, represented by the SPBE index, has a positive and significant effect on the number of independent villages; Fourth, the moderating effect of corruption shows diverse dynamics. Corruption negatively moderates the relationship between Village Funds and independent villages, but conversely positively moderates the relationship between PAD and independent villages. Fifth, the interaction between SPBE and corruption is not proven to be significant, suggesting that the success of digitization in promoting village independence is determined more by the readiness of the technological ecosystem than solely by low levels of corruption.
Abstract:This study is motivated by the rapid development of digital financial services, particularly Shopee PayLater, which has the potential to increase consumerist behaviour among students. This phenomenon requires examination…
not only from economic and psychological perspectives, but also from the perspective of Islamic accounting, which emphasises balance and control over consumption. This study aims to analyse the influence of lifestyle and self-control on the consumer behaviour of Shopee PayLater users and to test the role of Islamic accounting principles as a moderating variable. This study employs a quantitative approach. Data were collected via a Likert-scale questionnaire distributed to students and analysed using Partial Least Squares-based Structural Equation Modelling (SEM-PLS) with the SmartPLS application version 4.1.1.6. The results indicate that lifestyle has a positive and significant influence on consumer behaviour, whilst self-control does not have a significant influence. Sharia accounting principles have a direct and significant influence on consumptive behaviour, but are unable to moderate the relationship between lifestyle or self-control and consumptive behaviour. These findings suggest that consumer behaviour is influenced more by external factors such as lifestyle and the convenience of digital services than by internal factors within the individual, and indicate that Sharia values have not yet been fully integrated into everyday life.
Abstract:MSMEs must have a strong marketing plan in order to compete with their rivals due to technological improvements and growing business competitiveness. An efficient marketing plan is necessary to guarantee company expansion…
n and optimize earnings. This study aims to determine the appropriate marketing strategy to increase the sales turnover of Queen Cake products. This research is a descriptive study using a qualitative approach. Respondents in this study were the owner of the Queen Cake business and four employees, two from the production department and two from the marketing department. Data collection procedures used in the study included observation, interviews, and documentation. The data obtained were analyzed using a SWOT analysis. The results showed that the strategy implemented by the Queen Cake business was in quadrant one, namely SO (Strengths-Opportunities), using an aggressive strategy. The Queen Cake shop business focuses on strategies using all its strengths and exploiting opportunities to create synergistic conditions and great potential for achieving growth and success.
Abstract:This study conducts a bibliometric analysis of literature (2015-2025) on Indonesian stock market resilience to Federal Reserve monetary policy shocks. Data were collected from Google Scholar using Publish or Perish 8 with…
h relevant keywords. A total of 82 publications with 476 citations (h-index = 9) were identified. VOSviewer was used for bibliometric analysis to map keyword co-occurrence in titles and abstracts. Network visualization revealed three dominant clusters: (1) Federal Reserve monetary policy and capital flow spillovers, (2) market volatility and investor behavior, and (3) financial resilience and domestic policy responses. The overlay timeline indicated a shift from spillover and volatility issues in mid-decade to resilience topics in recent years. The literature suggests that while the Indonesian stock market remains sensitive to Fed rate changes, it has shown growing resilience due to proactive domestic policy interventions
Abstract:This study aims to analyze the product differentiation strategy implemented by Nhanas Donuts Pinrang in facing culinary business competition in the millennial and Gen Z era. The research method used is descriptive qualitative…
ative with data collection techniques through interviews, observation, and documentation. Informants consisted of the owner, production and service employees, as well as millennial and Gen Z consumers. The results showed that the product differentiation strategy applied includes four main aspects: flavor innovation with contemporary variants (matcha cheese, red velvet crumble, cookies and cream), attractive and "instagrammable" visual display, aesthetic and modern packaging design, as well as active digital marketing through Instagram, Facebook, and TikTok. Supporting factors for the success of differentiation include the owner's creativity, understanding of young consumer behavior, strategic location, and digital branding. The implications of this study indicate that product differentiation integrated with digital marketing is able to increase competitiveness and customer loyalty of local culinary Micro, Small, and Medium Enterprises in the digital era.