Abstract:This study examines the innovation of public transport service management through a platic waste-based payment in the Trans Semanggi Suroboyo (TSS) service in Surabaya City. The study aims to analyse the effectiveness of…
this innovation in supporting sustainable urban transport development, particularly in relation to Sustainable Development Goals (SDGs) 11. A qualitative descriptive approach was employed, using secondary data collected from scientific literature, official reports, and regulatory documents. The analysis was conducted using George C. Edward III’s policy implementation framework, focusing on communication, resources, disposition, and bureaucratic structure. The finding indicate that this innovation contributes positively to environmental management and promotes public participation in waste reduction while improving transport accessibility. However, its implementation faces several challenges, including limited fleet availability, inadequate infrastructure, fragmented communication, and key to integrity between payment system. These constraints affect service efficiency and user satisfaction. Therefore, strengthening policy coordination, improving infrastructure, enhancing human resource capacity, and optimizing public communication are necessary to support the sustainability and effectiveness of this innovation. This study highlights that integrated and adaptive public transport innovations are essential in achieving inclusive, efficient, and sustainable urban mobility in line with SDGs 11.
Abstract:This study investigates the relationship between profitability, leverage, and firm size and tax avoidance practices in publicly listed consumer sector firms during the 2020–2024 period. A quantitative approach was applied…
ied using panel data regression analysis, with a sample of six companies selected through purposive sampling. Tax avoidance was measured using the Effective Tax Rate (ETR), while profitability, leverage, and firm size were proxied by Return on Assets (ROA), Debt to Equity Ratio (DER), and the natural logarithm of total assets, respectively. Based on model selection procedures, the Random Effect Model (REM) was identified as the most appropriate specification. The results indicate that, both individually and jointly, profitability, leverage, and firm size do not exhibit a statistically significant effect on tax avoidance. Additionally, the coefficient of determination suggests that the model explains only a limited proportion of the variation in tax avoidance behavior. These findings imply that tax avoidance is likely influenced by factors beyond the financial indicators examined, highlighting the need for future research to incorporate broader determinants, including governance and regulatory aspects.
Abstract:This study examines the effects of financial performance, sales growth, and corporate governance on financial distress, as well as the moderating role of corporate governance in the coal industry in Indonesia. The population…
tion consists of 33 coal companies listed on the Indonesia Stock Exchange (IDX), with 21 companies selected using purposive sampling. The study uses secondary data with 105 observations from 2019–2023. Data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.0. The results show that financial performance and corporate governance significantly affect financial distress, while sales growth has no significant effect. In addition, corporate governance does not moderate the relationship between financial performance and financial distress, nor between sales growth and financial distress. These findings highlight the importance of financial management and governance mechanisms in mitigating financial distress risk in the coal industry.
Abstract:This study aims to examine the effect of balancing funds and capital expenditure on financial performance. A quantitative approach with an associative research design was employed. The population consists of city governments…
ents in East Java Province, with a sample of seven cities selected using purposive sampling, resulting in 21 observations during the 2022–2024 period. Data were collected through documentation and analyzed using the SEM-PLS method. The results show that both balancing funds and capital expenditure do not have a significant effect on financial performance. In terms of direction, balancing funds have a negative relationship, while capital expenditure has a positive relationship, although both are statistically insignificant. The coefficient of determination (R² = 0.182) indicates that these variables explain only 18.2% of financial performance, while the remaining 81.8% is influenced by other factors outside the model.
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:The Influence of Product Quality on Customer Loyalty with Customer Satisfaction as a Mediating Variable in Gen Z Consumers of Kopi Kenangan in Makassar City. Thesis, Management Study Program, Faculty of Economics and Business,…
iness, Makassar State University. Guided by Mr. Anwar and Mr. Muhammad Ichwan Musa. This study aims to determine the influence of product quality on customer loyalty with customer satisfaction as a mediating variable in Generation Z consumers of Kopi Kenangan in Makassar City. The focus of this research is to analyze how product quality can increase customer satisfaction and shape customer loyalty. This type of research uses a quantitative approach with explanatory associatives. Data was collected through a questionnaire to 110 respondents who are Gen Z consumers of Kopi Kenangan in Makassar City. The data analysis technique uses Partial Least Squares Structural Equation Modeling (PLS-SEM) with the help of the SmartPLS application version 4.0.9.9. to test relationships between variables. The results of the study show that product quality has a positive and significant effect on customer satisfaction and customer loyalty. Customer satisfaction also has a positive and significant effect on customer loyalty and acts as a mediating variable in the relationship between product quality and customer loyalty. These findings show that good product quality can increase satisfaction and strengthen the loyalty of Kopi Kenangan customers in Makassar City.
Abstract:This study aims to systematically analyze the influence of ease of use and product safety on sales increase with customer satisfaction as a mediating variable through a Systematic Literature Review (SLR) approach combined…
d with bibliometric analysis. The research method uses a qualitative-descriptive approach with SLR techniques to identify, select, and analyze relevant scientific articles from various academic databases in a given publication period. The literature selection process is carried out through the stages of identification, screening, eligibility, and inclusion so that a number of articles that meet the inclusion criteria are obtained. Bibliometric analysis is used to map research trends, author collaborations, and developments on topics related to ease of use, product safety, customer satisfaction, and sales improvement. The results of the study show that the ease of use of products or services contributes significantly to the perception of value and customer comfort in using the product, which ultimately increases the level of satisfaction. In addition, product safety is also an important factor that affects customer trust so as to strengthen consumer satisfaction and loyalty. Customer satisfaction has been shown to play a role as a mediating variable that strengthens the relationship between ease of use and product safety to increased sales. The findings of this study confirm that companies need to optimize aspects of ease of use and product safety as a strategy to increase customer satisfaction and encourage sustainable sales growth. This study also makes theoretical and practical contributions in the development of marketing literature and consumer management, especially related to the integration of SLR approaches and bibliometric analysis in understanding the dynamics of factors that influence sales increases.
Abstract:This study analyzes the influence of work discipline and cooperation on employee performance and the role of the work environment as a mediating variable in employees of the Gowa Regency Regional Revenue Unit Samsat. Using…
ng a quantitative approach with an associative design, data were collected through questionnaires to 46 respondents and analyzed using SEM-PLS to assess the validity, reliability, and structural relationships between variables. The results of the study show that work discipline and cooperation have a positive effect on the work environment, as well as have a significant direct influence on employee performance. The work environment has also been shown to have a positive effect on performance and mediates the relationship between work discipline and cooperation and performance. These findings confirm that employee performance improves optimally when discipline and cooperation are supported by a conducive work environment
Abstract:This study aims to analyze the influence of management accounting systems on the performance of culinary MSMEs and test the role of sustainability reporting as a moderation variable. The research uses a quantitative approach…
oach with a survey method of 100 culinary MSMEs operating in the central area of Makassar City. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Squares (PLS-SEM). The results of the study show that the management accounting system does not have a significant effect on business performance. This indicates that most MSMEs still do not make optimal use of accounting information in decision-making. Meanwhile, sustainability reporting has been proven to have a positive and significant influence on business performance. However, sustainability reporting is not able to moderate the relationship between management accounting systems and business performance. These findings show that sustainability practices have a more direct role in improving the performance of MSMEs compared to management accounting systems that have not been implemented effectively. This research contributes to the development of management and sustainability accounting literature, as well as provides practical implications for MSME actors in improving business performance through the integration of information systems and sustainable business practices.