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The Influence of Celebrity Effect, Perceived Usefulness, Trust on Attitude Toward Influencers and Its Implications on Impulse Buying

Qastholany, Haniyah, Alfanur, Farah
Abstract: In the growing world of e-commerce, product promotion and marketing via digital platforms is becoming increasingly important. One strategy that has become a trend in an effort to increase product sales is collaborating with… ith influencers in live sessions on the Shopee platform. This research focuses on analyzing consumer decision strategies to make impulse purchases of products in collaboration with influencers on Shopee Live. SEM-PLS method is used to identify and understand the factors that influence consumer impulse purchasing decisions in the context of products collaborating with influencers. By collecting data through questionnaires from 100 active respondents on the Shopee Live Indonesia platform, this research aims to provide in-depth insight into how influencers influence impulse buying decisions and how live streaming interactions can influence consumer behavior. The findings from this research are expected to provide guidance for e-commerce and marketing industry players to improve promotional strategies and maximize sales potential through live-streaming platforms.

Economic Signals from Acquisition Premiums: A Re-Analysis of Stock Price Fluctuations to Assess the Impact of Shareholder Wealth in M&A Transactions

Ruma, Zainal
Abstract: This study investigates the role of acquisition premiums in mergers and acquisitions (M&A) and their impact on shareholder wealth, focusing on five major Indian deals in pharmaceuticals, retail, banking, steel, and renewable… able energy sectors. Potential synergies often justify acquisition premiums ranging from approximately 15% to 40% above target companies’ market values. However, market responses suggest that such premiums may not consistently result in value creation for acquiring firms' shareholders. Empirical findings reveal mixed outcomes: Sun Pharma’s acquisition of Ranbaxy led to a 9.8% share price increase within five days, while Tata Steel’s high-premium acquisition of Bhushan Steel saw only a 1.7% gain. In contrast, deals like Reliance–Future Retail and Tata Power–Welspun Power showed minimal or negative returns, despite sizable premiums. These patterns indicate that premium size alone is not a reliable predictor of post-deal shareholder wealth creation. The study concludes that M&A success depends more on strategic fit, market timing, and sectoral dynamics than on the premium offered. This analysis contributes to the broader M&A discourse by offering evidence-based insights into how premium valuations can either maximise or dilute shareholder value, aiding investors, corporate strategists, and policy analysts in deal assessment

Talent Management Strategy in Retaining The Millennial Generation

Vitaharsa, Leonardo Indra
Abstract: The millennial generation, with its distinct characteristics and preferences, presents both challenges and opportunities for organizations in talent management. This study examines effective strategies to retain millennials… als in the workplace. Key findings reveal that millennials highly value continuous career development, a balance between work and personal life, and a collaborative and inclusive work environment. The adoption of advanced technology and frequent, constructive feedback are also crucial in engaging and retaining millennial employees. Organizations that adapt their talent management strategies to meet these needs are more likely to retain millennial talent and enhance long-term organizational success.

The Influence of Good Corporate Governance on Tax Aggressiveness in Mining Companies in Indonesia

Siahaan, Trioksa, Unjaini , Feri Asandi
Abstract: This study aims to analyze the impact of Good Corporate Governance (GCG) on tax aggressiveness in mining companies listed on the Indonesia Stock Exchange (IDX). A quantitative approach was used in this research, with secondary… ondary data obtained from financial statements and annual reports of companies over a certain period. The results show that GCG, particularly independent board commissioners and the frequency of board meetings, has a negative and significant impact on tax aggressiveness. However, the influence of the audit committee and the nomination and remuneration committee on tax aggressiveness is not significant. These findings underscore the importance of stronger GCG implementation to reduce risks associated with corporate tax policies. This study provides important implications for companies and regulators in enhancing effective corporate governance to reduce tax aggressiveness in the mining sector.

The Influence of Social Capital, Social Institutions and Local Potential Moderated By Entrepreneurial Spirit on The Success of The Business

Winarno, Agung, Agustina, Yuli, Ichwanto, M. Aris, Churiyah, Madziatul
Abstract: This study intends to investigate the impact of social capital, social institutions, and local potential on the success of KUBE start-ups, as regulated by an entrepreneurial mindset. This study's population consists of VCO… CO business players who belong to joint business organizations. The sample consisted of 200 respondents chosen using the approach of purposive sampling. The data utilized are both original data collected from respondents via questionnaires and secondary data. This study uses Structural Equation Modeling (SEM) with the SmartPLS application to handle data. According to the findings of this study, Social Capital and Social Institutions have little effect on the success of KUBE Start Up. Meanwhile, Local Potential and Entrepreneurial Spirit have a substantial beneficial impact on KUBE Start Up's success. Entrepreneur Spirit does not mitigate the influence of Social Capital, Social Institutions, and Local Potential on KUBE Startup's success.

The Role of Utilizing Management Audit on Human Resource Effectiveness in The Company

Imran Musa, Chalid
Abstract: To ensure that the human resource management function of a company or organization runs well, a human resource management audit is very important to overcome economic challenges so after all, one of the keys to a company's… 's success lies in the quality of its human resources. The results of this literature review aim to analyze the role of management audit in human resources. The method used to write this journal article is a literature review with an explanation of findings, theories and sources from other research which are quoted from references to become the basis for conducting research that comes from thoughts that have been produced by the researchers.The results of a review of research journals overall conclude that management audits can be utilized in the effectiveness of human resources which helps achieve company goals. By increasing the effectiveness of the company to achieve its goals, the company requires a management audit. This is in accordance with the results of a review which concluded that management audit plays an important role in human resources.

Managing Risks In Fintech: Applications And Challenges Of Artificial Intelligence-Based Risk Management

Rolando, Benediktus, Mulyono, Herry
Abstract: Artificial Intelligence has become a transformative technology in the field of financial technology, leveraging advanced algorithms and machine learning to identify risks and make informed decisions. However, its widespread… ead adoption presents new challenges related to ethical use, data privacy, security concerns, potential bias, and discrimination. This study aims to explore the benefits of AI-based risk management in Fintech while highlighting associated challenges and providing recommendations. This research utilises the systematic review methodology to analyse existing literature and identify important patterns, gaps, and areas for further investigation. The study utilised data gathered from the Scopus database to obtain credible scholarly materials. Research data was collected from a variety of countries including the United States, China, European nations, and other Asian countries in order to develop a comprehensive understanding of AI-based risk management on a global scale. The findings highlight the crucial role of ethical considerations in implementing AI-based risk management systems to ensure fairness, transparency, and accountability. Moreover, the fintech industry needs to establish strong data protection measures and address issues related to bias and discrimination in order to instil trust and uphold public confidence in AI-based risk management. Future research should emphasise  assessing the effectiveness of different algorithms and approaches while also examining potential regulatory frameworks and legal implications associated with AI-based risk management strategies.

The Role of Pricing in Increasing Customer Satisfaction: Analysis of The Barbershop Services Industry in Makassar City

Musa, Chalid Imran
Abstract: This research aims to analyze the role of price in increasing customer satisfaction in the barbershop service industry in Makassar City. The barbershop services industry has grown rapidly in recent years, and competition… between service providers has become increasingly fierce. One factor that influences customer decisions is the price offered by the service provider. Therefore, this research aims to explore how price can influence customer satisfaction in the barbershop context. This research uses a quantitative approach by collecting data through questionnaires distributed to barbershop customers in Makassar City. Data processing was carried out using regression analysis to identify the relationship between price and customer satisfaction. The research results show that price has a significant influence on customer satisfaction in the barbershop service industry. These findings indicate that barbershop service providers need to consider appropriate pricing strategies to increase customer satisfaction. Competitive prices and in line with the quality of services offered can provide added value for customers. Apart from that, this research also shows that there are other factors that can influence customer satisfaction, such as service quality, barbershop environment, and overall customer experience. This research contributes to the understanding of the role of price in increasing customer satisfaction in the barbershop service industry. The results of this research can be a reference for barbershop service providers in developing effective marketing strategies to increase customer satisfaction and maintain competitiveness in a competitive market.

The Influence of Digital Marketing and Service Quality on Consumer Purchasing Decisions Coffee Shop Lagi Lagi CHL Makassar City

Marhawati, Nurhidayah, AM. Fatwa, Supatminingsih, Tuti, Rahmatullah, Ampa, A. Tenri
Abstract: The purpose of this research is to determine the influence exerted by digital marketing and service quality on consumer purchasing decisions Coffee Shop Lagi lagi chl Makassar City. The research method used is quantitative… ve with descriptive methodology. To collect research data for this study, questionnaires and documentation were both used. In this study, 50 people were used as samples, and the Likert scale method was used to calculate the number of samples. Partial test (t test), simultaneous test (f test), coefficient of determination (R2), and classical assumption test are the data analysis techniques used in this study. The research findings show that each factor used has a beneficial impact on consumer purchasing decisions Coffee Shop Lagi lagi chl as a result of Digital Marketing (X1) related to marketing knowledge. Quality of service (X2). Purchase decision (Y).

The Challenges of PT PLN (Persero) in Earning Operational Profit

Rusdy, Hildayani, Laba, Abdul Rakhman, Sobarsyah, Muhammad
Abstract: This research aims to explain the challenges PT PLN (Persero) faced in managing accounts receivable and improving profitability. The research method used is qualitative, with data collection techniques through library research.… search. The data used are secondary data obtained from books, journals, documents, official websites, or reports on the issues under investigation. The data analysis technique employed is a qualitative analysis using quantitative data as support. The research findings indicate that PLN encounters various challenges in managing accounts receivable and enhancing business profits, such as regulatory issues, competition, and technological changes. Therefore, PLN must develop appropriate strategies to address these challenges and attain a stable and continuously increasing business profit.