Abstract:This study analyzes the effect of Debt to Equity Ratio (DER), Return on Assets (ROA), and Asset Growth on Firm Value with Good Corporate Governance (GCG) as a moderating variable in industrial sector companies listed on…
the Indonesia Stock Exchange during the 2022–2024 period. The research method uses a quantitative associative approach with a sample of 65 companies and a total of 195 observations. The analysis technique used is Moderated Regression Analysis (MRA). The simultaneous test results show that DER, ROA, Asset Growth, GCG, and the moderating interaction variable have a significant effect on Firm Value with a significance value of 0.000 < 0.05. Partially, DER has a positive and significant effect on Firm Value, while ROA and Asset Growth do not have a significant effect on Firm Value. Good Corporate Governance has a positive and significant effect on Firm Value. Good Corporate Governance is able to moderate the effect of DER on Firm Value. Good Corporate Governance is not able to moderate ROA on Firm Value, and weakens the effect of Asset Growth on Firm Value
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: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 research aims to analyze the influence of internal and external bank factors which include Capital Adequacy Ratio (CAR), Loan to Deposit Ratio (LDR), Non-Performing Loans (NPL), interest rates, inflation and economic…
c growth on Return on Assets (ROA) in conventional banking in Indonesia. This research uses quantitative methods with a causality approach. The data used is secondary data obtained from bank financial reports and official publications related to the research period. The analysis technique used is panel data regression using model selection tests, classical assumption tests, and hypothesis tests. The research results show that all independent variables simultaneously influence ROA. Partially, NPL has a significant negative effect on ROA, while other variables such as CAR, LDR, interest rates, inflation and economic growth show varying effects on bank profitability. This research concludes that credit risk is the dominant factor influencing banking financial performance.
Abstract:This study aims to analyze the effect of work discipline, compensation, and work environment on employee performance at PT. Pembangunan Teknik Konstruksi. This research employs a quantitative approach using SPSS version…
27 for data analysis. Data were collected through questionnaires, interviews, literature review, and documentation. The population in this study consisted of 103 employees, and the sampling technique used was saturated sampling, resulting in 103 respondents. The results of the study indicate that partially, work discipline has a positive and significant effect on employee performance, and compensation also has a positive and significant effect on employee performance. Meanwhile, the work environment does not have a significant effect on employee performance. Simultaneously, work discipline, compensation, and work environment have a significant effect on employee performance. The findings of this study reveal that work discipline and compensation are the dominant factors in improving employee performance, while the work environment is not the main factor in this research context. Therefore, the company is recommended to focus more on enhancing work discipline and providing fair and appropriate compensation to improve employee performance optimally
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.
Abstract:This study aims to analyze the influence of product placement and brand awareness on purchase intention, with brand image as a moderating variable among Korean drama viewers in Malang City. This study uses a quantitative…
approach with an associative research type. The sampling technique used purposive sampling with a total of 140 respondents who have watched Korean dramas and seen Kopiko products in Korean dramas. Data collection was conducted through an online questionnaire using a five-point Likert scale, while data analysis used the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of SmartPLS. The results show that product placement and brand awareness have a positive and significant effect on purchase intention. In addition, brand image is able to moderate the relationship between product placement and purchase intention, but is unable to moderate the relationship between brand awareness and purchase intention. The results of this study indicate that Kopiko product placement in Korean dramas and high brand awareness can increase consumer purchasing interest. This study is expected to be a reference for companies in developing marketing strategies through entertainment media and building a positive brand image to increase consumer purchase intention.