Abstract:The Aika Gallery store on the Shopee marketplace is the perfect destination for parents seeking children's clothing with guaranteed quality and attractive designs. The objectives of this study were (1) to determine affiliate…
iate marketing for children's clothing products at the Aika Gallery store on the Shopee marketplace, (2) to determine user reviews of children's clothing products at the Aika Gallery store on the Shopee marketplace, (3) to determine purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace, (4) to determine the influence of affiliate marketing on purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace, (5) to determine the influence of users on purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace, and (6) to determine the simultaneous influence of affiliate marketing and user reviews on purchasing decisions for children's clothing products at the Aika Gallery store on the Shopee marketplace. This study used a descriptive quantitative approach with 70 respondents. The results of this study are: (1) Consumer responses regarding Affiliate Marketing are in the good category, (2) Consumer responses regarding User Reviews are in the good category, (3) Consumer responses regarding Purchasing Decisions are in the good category, (4) Affiliate Marketing has a significant influence on Purchase Decision Satisfaction (5) User Reviews have a significant influence on Purchase Decision Satisfaction, and (6) Affiliate Marketing and User Reviews have a significant influence on Purchase Decisions.
Abstract:Honey consumption in Indonesia is still relatively low, at only around 10–15 grams per capita per year, far behind developed countries. This low consumption presents a challenge for honey industry players, including PT.…
. Kembang Joyo Sriwijaya, which actively welcomes educational visits from young children. These visits have the potential to shape healthy consumption habits through direct interaction with the beekeeping process and education on the benefits of honey. This study aims to analyze the social factors that influence young visitors' interest in honey consumption, including product appeal, destination image, and knowledge. The study used a quantitative method with a convenience sampling technique on 50 respondents who were parents or guardians of children aged 4–5 years who visited PT. Kembang Joyo Sriwijaya for educational purposes. Data were collected through questionnaires, interviews, and observations, then analyzed using multiple linear regression to test the influence of each variable on consumption interest. The results showed that all three social factors product appeal, destination image, and knowledge play a significant role in shaping young children's interest in honey consumption. Product appeals such as packaging, flavor, and interactive experiences have been shown to increase children's interest. The image of a clean, safe, educational, and child-friendly destination strengthens visitors' positive perceptions. Meanwhile, knowledge about the benefits of honey and its production process increases parents' motivation to introduce honey as a healthy consumption. This research provides strategic recommendations for PT. Kembang Joyo Sriwijaya in developing more effective educational and marketing programs to increase interest in honey consumption in children from an early age.
Abstract:Transparent and accountable village financial management is one of the important indicators in realizing good village governance. The government has established the Village Financial Accounting Standards (SAKD) as guidelines…
ines for the preparation and presentation of village financial reports. However, in practice, the implementation of SAKD still faces various challenges, particularly those related to the competence of village officials as financial managers. This study aims to analyze the effect of village officials’ competence on the implementation of the Village Financial Accounting Standards (SAKD) in Poka Village. This study uses a quantitative approach with a survey method. Data were collected through the distribution of questionnaires to all village officials directly involved in village financial management using a saturated sampling technique. The independent variable in this study is the competence of village officials, which includes technical, managerial, and conceptual competencies, while the dependent variable is the implementation of SAKD. Data were analyzed using linear regression analysis with the assistance of statistical software. The results of the study indicate that the competence of village officials has a positive and significant effect on the implementation of SAKD in Poka Village. These findings suggest that improving the competence of village officials can encourage more optimal implementation of SAKD and enhance the quality of village financial management and reporting in a sustainable manner, thereby supporting public transparency and accountability as well as more effective and responsible village financial decision-making by the village government and stakeholders.
Abstract:The increasing complexity and uncertainty of the organizational environment demands a management system capable of anticipating various risks in a structured manner. Enterprise Risk Management (ERM) is a comprehensive approach…
proach to managing organizational risk, but its implementation often fails to run optimally without the support of strong corporate governance. This study aims to examine the role of corporate governance in strengthening organizational risk management through a systematic literature review. The research method used is a Systematic Literature Review (SLR) of relevant national and international journals. The results of the study indicate that corporate governance plays a strategic role in ensuring the effectiveness of ERM implementation through oversight mechanisms, clarity of responsibilities, and the integration of risk into strategic decision-making. This study provides a conceptual contribution by presenting a synthesis of the literature on the relationship between governance and risk management as a basis for developing more transparent and accountable organizational practices.
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:Corruption, as an organized and transnational crime, demands a more effective asset recovery mechanism than the conventional criminal approach currently applied in Indonesia. The limitations of criminal law instruments in…
n tracing, confiscating, and repatriating assets that have been transferred, concealed, or placed outside national jurisdiction form the central background for the urgency of the Asset Forfeiture Bill. This study aims to analyze the concept of asset forfeiture for corruption cases through the non-conviction based forfeiture mechanism and assess the alignment of the Asset Forfeiture Bill with international standards, particularly the UNCAC. The research employs a normative legal method through an examination of legislation, academic literature, international documents, and comparative best practices. The findings indicate that the Bill introduces a new enforcement paradigm through in rem procedures, an integrated asset-tracing system, civil judicial control, and transparent asset management. The discussion reveals that although the Bill has significant potential to enhance state asset recovery, its implementation requires strengthened evidentiary standards, protection of property rights, and improved inter-agency coordination. The study concludes that the Asset Forfeiture Bill represents a strategic instrument for improving the effectiveness of anti-corruption efforts, yet its success depends on procedural safeguards, transparency in asset administration, and the institutional capacity of law enforcement bodies.
Abstract:This study explores how incorporating artificial intelligence improves institutional resilience and overcomes the rigidity of conventional, data-based methods to alter financial risk management. To find patterns in AI applications,…
applications, resilience theory, and integration pathways, a qualitative systematic literature review was carried out utilizing theme synthesis in accordance with PRISMA peer-reviewed protocols. Findings show that AI techniques, machine learning for tail-risk detection, deep learning for high-frequency forecasting, and explainable AI for transparent decisions, yield up to 28% reductions in forecasting errors and halve recovery times during crises. The hybrid CNN Transformer architectures and transformer-based NLP models significantly enhance predictive accuracy and forward-looking insights. The study suggests financial institutions adopt integrated AI frameworks, invest in data quality and human–AI collaboration, and implement principle-based governance to balance innovation with fairness and stability. Limitations include reliance on published literature and limited representation of emerging AI models, warranting future longitudinal and context-specific empirical research.
Abstract:This study aims to construct a conceptual model integrating value-based governance, value-based reputation, and the Sustainable Development Goals (SDGs) within the context of global Islamic banking. The research is motivated…
ated by the need to bridge Islamic ethical values with modern governance and sustainability paradigms that emphasize the balance between profitability, moral integrity, and social responsibility. Employing a systematic literature review and thematic synthesis through qualitative analysis, this study identifies, categorizes, and synthesizes key conceptual themes relevant to the research focus. The findings reveal that value-based governance serves as an ethical foundation that strengthens value-based reputation, while the latter functions as a catalyst for achieving sustainable development objectives. The synergy among these three elements produces a governance model that positions the principles of maqāṣid al-sharī‘ah as a normative framework for ethical, transparent, and sustainable Islamic financial practices. The primary contribution of this research lies in the simultaneous integration of the three major frameworks—value-based governance, value-based reputation, and SDGs—which enriches theoretical discourse on Islamic financial governance and provides strategic direction for the development of policy, sharia auditing, and sustainability reporting systems oriented toward ethical values and global welfare.
Abstract:This study aims to analyze the correlation between Leadership Responsibility, Reward Giving, and Promotion on Employee Dedication within the Ministry of Religious Affairs of the Riau Islands Province. This research employs…
ys a quantitative approach with a correlational method to determine the extent to which these three variables influence employee dedication both individually and simultaneously. The research sample was selected using cluster sampling, representing the central region (Karimun Regency), eastern region (Tanjungpinang City), and western region (Natuna Regency), totaling 72 respondents, of which 52 were used as the main sample and 20 as a trial sample. The findings indicate that leadership responsibility positively affects employee dedication, emphasizing the importance of leaders who provide clear guidance, foster effective communication, and create a work environment that supports motivation and performance. Reward giving is shown to enhance Employee Dedication by motivating them to achieve work targets and strengthening organizational loyalty. Meanwhile, promotion serves as a career incentive that encourages commitment and responsibility in task execution. Simultaneous analysis shows that these three variables collectively contribute significantly to improving employee dedication. These findings underscore that a combination of responsible leadership, an effective reward system, and transparent promotion policies can strengthen loyalty, commitment, and work ethic among employees in the Ministry of Religious Affairs. This study provides important implications for human resource management development in the public sector, particularly in strategies aimed at enhancing employee performance and dedication through appropriate managerial policies.