Abstract:This study aims to examine the role of competition law in regulating corporate conduct, protecting consumers, and enhancing economic efficiency in contemporary market economies. Amid increasing market concentration, digital…
tal platform dominance, and the emergence of data-driven business models, competition law has become an essential regulatory instrument for ensuring fair competition, safeguarding consumer interests, and promoting sustainable economic development. This study employs a Systematic Literature Review (SLR) based on the PRISMA 2020 framework. Relevant literature was systematically collected from six major academic databases, namely Scopus, Web of Science, ScienceDirect, SpringerLink, Emerald Insight, and Taylor & Francis Online. The review process included identification, screening, eligibility assessment, and inclusion stages. A total of 78 peer-reviewed articles published between 2015 and 2025 were selected and analyzed using thematic synthesis techniques. The findings reveal that competition law performs four interconnected functions. First, it serves as a regulatory mechanism that shapes corporate behavior and prevents anticompetitive practices, including monopolization, cartel agreements, price-fixing, and abuse of dominant positions. Second, competition law enhances consumer welfare by promoting competitive prices, product quality, innovation, and consumer choice. Third, effective competition policy contributes to allocative, productive, and dynamic efficiency, thereby supporting long-term economic growth. Fourth, digital markets introduce new challenges associated with data concentration, platform dominance, network effects, and algorithmic pricing, requiring adaptive regulatory frameworks and strengthened institutional capacity.This study contributes to the literature by integrating Economic Efficiency Theory, Consumer Welfare Theory, Competition Policy Theory, and Regulatory Governance Theory into a comprehensive analytical framework that explains the relationship between competition law, corporate conduct regulation, consumer protection, and economic efficiency.The findings provide policy recommendations for competition authorities and governments, particularly in developing economies, regarding digital competition governance, institutional strengthening, cross-border enforcement cooperation, and data-driven market regulation.Unlike previous studies that focus on isolated dimensions of competition law, this research offers a holistic synthesis of legal, economic, consumer welfare, and governance perspectives. It further highlights how competition law can address emerging challenges in the digital economy while simultaneously promoting consumer protection and economic efficiency.
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:Clean water services are a basic need for the community, so optimizing the performance of regional drinking water companies (PDAM) is crucial to improve customer satisfaction. However, the main challenge faced by PDAM Balikpapan…
likpapan City is low customer satisfaction due to suboptimal service quality, which is largely influenced by employee performance. This study aims to analyze the effect of internal service quality on employee job satisfaction and customer-oriented performance, and to examine the mediating role of job satisfaction at PDAM Perumda Tirta Manuntung in Balikpapan City. This study is motivated by the importance of improving the quality of public services in the clean water utility sector, which requires organizations to be able to create an effective internal service system to support the quality of services provided to the community. This study uses an explanatory approach. Quantitative data were collected through questionnaires distributed to 196 employees, selected using the Slovin formula, while qualitative data were obtained through in-depth interviews and field observations. Data analysis used Structural Equation Modeling–Partial Least Squares (SEM-PLS) to examine the relationship between variables. The results show that internal service quality has a positive and significant influence on employee job satisfaction and customer-oriented performance. Job satisfaction was also found to have a positive and significant influence on customer-oriented employee performance. Furthermore, job satisfaction mediated the relationship between internal service quality and customer-oriented employee performance. These findings strengthen the relevance of the Service-Profit Chain Model in the context of public service organizations, particularly regional water utilities. This study provides theoretical contributions through the development of the Service-Profit Chain Model in the public utility sector, as well as practical contributions for PDAM management in formulating strategies to continuously improve internal service quality, job satisfaction, and customer service quality.
Abstract:consumer behavior. In recent years, digital marketing particularly through social media platforms has become an essential strategy for firms to enhance consumer engagement and influence purchasing decisions. Despite the…
growing body of literature on this topic, the relationships among digital marketing, brand image, perceived value, and purchase intention remain fragmented across previous studies. Therefore, this study aims to provide a comprehensive overview of the research landscape and identify emerging trends in this field. This study employs a Systematic Literature Review (SLR) combined with bibliometric analysis to examine publications related to digital marketing, brand image, perceived value, and purchase intention. Data were collected from the Scopus database covering the period from 2021 to 2026. Bibliometric mapping and keyword co-occurrence analysis were conducted using VOSviewer to identify research clusters, thematic structures, and the evolution of research topics. The findings reveal a significant increase in publications on digital marketing and consumer behavior in recent years, indicating growing academic interest in this field. The bibliometric analysis shows that social media marketing acts as a central theme connecting several key concepts such as brand image, perceived value, and purchase intention. Furthermore, overlay visualization indicates that emerging research topics include perceived value, consumer engagement, customization, and brand awareness, reflecting a shift toward a more holistic understanding of consumer experience in digital environments. This study contributes to the literature by mapping the intellectual structure and research evolution in the digital marketing domain and highlighting potential research directions for future studies. The findings also provide insights for researchers and practitioners in developing more integrated marketing strategies that enhance brand perception and perceived value to influence consumer purchase intention.
Abstract:This study aims to map the intellectual structure and global research trends regarding service quality and customer loyalty in the banking industry through a Systematic Literature Review (SLR) and bibliometric analysis.…
Research data were obtained from the Scopus database covering the period from 2018 to 2025 using the keywords service quality, customer loyalty, and banking industry. The literature selection process was conducted using the PRISMA protocol, resulting in 33 scientific articles that met the inclusion criteria for further analysis. Bibliometric analysis was performed using VOSviewer software to map author collaboration networks, keyword relationships, and the evolution of research themes. The research findings indicate that the concepts of service quality, customer satisfaction, and customer loyalty are core themes dominating the research literature in the banking sector. Additionally, the study highlights the emergence of new themes related to customer experience, digital services, corporate social responsibility, and customer relationship management, which enrich the understanding of customer loyalty formation. Bibliometric visualizations also indicate that research collaboration remains relatively limited and scattered across several small groups of authors, despite the research having been reviewed on a global scale. These findings confirm that research on service quality and customer loyalty in the banking industry continues to evolve toward a more multidimensional approach in tandem with the ongoing digital transformation of services.
Abstract:The rapid development of financial technology has transformed the way university students conduct daily financial transactions. Digital payment systems offer convenience, speed, and accessibility; however, their use may…
also influence students’ financial management behavior. This study aims to analyze the relationship between digital payment usage and financial management behavior among Management students at the Faculty of Economics and Business, Universitas Negeri Makassar (FEB UNM). The study focuses on how the frequency, ease of use, perceived usefulness, and security of digital payment services contribute to students’ ability to manage expenses, control spending, plan budgets, and make financial decisions. This research employs a quantitative approach by collecting data through questionnaires distributed to Management students. The data are analyzed to identify the influence of digital payment usage on students’ financial behavior. The findings are expected to provide empirical evidence that digital payment usage can affect students’ financial habits, particularly in terms of spending control, budgeting discipline, and transaction awareness. This study contributes to the literature on digital finance and student financial behavior by highlighting the importance of responsible digital payment adoption. Practically, the results may provide insights for universities, students, and financial service providers in promoting financial literacy and healthier financial management practices in the digital era.
Abstract:The rapid development of digital technologies has significantly transformed marketing practices and consumer behavior. In recent years, digital marketing, particularly through social media platforms, has become an essential…
ial strategy for firms to enhance consumer engagement and influence purchase decisions. Despite the growing body of literature, the relationships among social media marketing, brand trust, customer preference, and purchase decision remain fragmented across previous studies. Therefore, this study aims to provide a comprehensive overview of the research landscape and identify emerging trends in this field. This study employs a Systematic Literature Review (SLR) combined with bibliometric analysis to examine publications related to social media marketing, brand trust, customer preference, and purchase decision. Data were collected from the Scopus database covering the period from 2021 to 2026. Bibliometric mapping and keyword co-occurrence analysis were conducted using VOSviewer to identify research clusters, thematic structures, and the evolution of research topics. The findings reveal a significant increase in publications on social media marketing and consumer behavior, indicating growing academic interest in this domain. The bibliometric analysis shows that social media marketing acts as a central theme connecting key variables such as brand trust, customer preference, and purchase intention/decision. Furthermore, overlay visualization indicates that emerging research topics include consumer engagement, influencer marketing, electronic word-of-mouth (e-WOM), and perceived value, reflecting a shift toward a more integrated and experiential understanding of consumer behavior in digital environments. This study contributes to the literature by mapping the intellectual structure and research evolution in the social media marketing domain and highlighting potential directions for future research. The findings also provide insights for researchers and practitioners in developing more effective and trust-oriented digital marketing strategies to influence consumer purchase decisions
Abstract:The rapid integration of Artificial Intelligence (AI) into organizational systems has transformed workplace dynamics, employee responsibilities, and patterns of human labor. Although AI implementation improves operational…
l efficiency and productivity, it also creates psychological and professional challenges for employees adapting to technological change. This study aims to explore the lived experiences, emotional responses, and adaptation strategies of employees in South Sulawesi companies undergoing AI-driven digital transformation. This research employed a qualitative phenomenological approach. Data were collected through in-depth semi-structured interviews with 20 participants from the banking, manufacturing, retail, technology, and service sectors in South Sulawesi, Indonesia. Participants were selected using purposive sampling based on direct exposure to AI systems and a minimum of 1.5 years of work experience. The data were analyzed using thematic analysis to identify recurring patterns and meanings related to employee adaptation. The findings revealed six major themes: AI as a tool for improving efficiency and productivity, fear of job displacement and career uncertainty, the importance of continuous learning and digital skill development, the role of organizational support and leadership communication, the emergence of human–AI collaboration, and varied psychological responses to technological change. Employees who received organizational support and training demonstrated greater adaptability and confidence in responding to AI implementation. The study emphasizes the importance of human-centered change management strategies that prioritize psychological safety, transparent communication, and continuous digital training. This research contributes to the limited phenomenological literature on AI adaptation in Indonesia and provides practical implications for human resource management and organizational behavior in the era of digital transformation.
Abstract:The expansion of digital financial services has contributed to the increasing adoption of digital wallet applications such as OVO in community transaction activities. In this context, the decision to use an application is…
s determined not simply through system-related technical aspects, alongside psychological and operational considerations. This research focuses on examining the influence of the accounting information system quality, user trust, and service quality on the decision to use the OVO application in Surabaya City. Primary data were used in this study, which employed a quantitative approach. Purposive sampling was applied to obtain 100 respondents. The data were gathered through online questionnaires distributed via Google Forms to OVO users in Surabaya City and then analyzed using SPSS Statistics 26. This study involved respondents who were users of the OVO e-wallet in Surabaya City. The results demonstrate that the quality of the accounting information system, user trust, and service quality contribute positively to the decision to use the OVO application in Surabaya City. The use decision regarding the OVO application in Surabaya City is driven by the interplay of sound system quality, strong user trust, and sufficient service quality.