Abstract:The emergence of consumer boycotts driven by socio-political issues reflects a fundamental shift in consumer behavior in the digital era. In Indonesia, a country characterized by high religiosity and extensive social media…
ia engagement, the rapid dissemination of negative information through electronic word of mouth (e-WOM) can trigger strong emotional reactions toward brands. Starbucks Indonesia represents a salient case in which the brand became associated with the Israel–Palestine conflict, generating moral debates, religious sentiments, and intense brand-related hostility in digital spaces. In this context, consumers act not merely as rational economic actors, but as moral agents whose purchasing decisions are influenced by deeply held values and beliefs. This study aims to examine the effects of e-WOM and religiosity on purchase intention, with brand hate serving as a moderating variable among Starbucks consumers in Indonesia. Specifically, the research investigates how exposure to negative online narratives and consumers’ religiosity shape emotional responses in the form of brand hate, and how these responses influence purchasing intentions within a boycott context. A quantitative research design was employed using a survey method targeting Starbucks consumers in Indonesia who were aware of the boycott related to the Israel–Palestine conflict. Data were collected through structured questionnaires and analyzed using structural equation modeling to assess both direct and indirect relationships among variables, including the moderating role of brand hate. This approach enables a comprehensive understanding of the psychological and behavioral mechanisms underlying consumer responses to value-laden and morally sensitive issues. The findings reveal that electronic word of mouth has a significant effect on purchase intention. Religiosity also influences purchase intention, both directly and indirectly through the formation of brand hate. Moreover, brand hate significantly moderates the relationship between e-WOM and purchase intention, such that higher levels of brand hate intensify the decline in consumers’ willingness to purchase. These results highlight the critical role of morally driven negative emotions in explaining reduced purchase intention during boycott movements. This study contributes theoretically by extending consumer behavior literature through the integration of digital communication, religiosity, and negative brand emotions within a single conceptual framework. Practically, the findings suggest that global brand managers should adopt culturally and religiously sensitive communication strategies and proactively manage digital narratives to mitigate the escalation of brand hate amid socio-political controversies.
Abstract:Boredom in the learning process at elementary schools (SD) is a significant factor in declining student motivation and academic achievement. In regions with unique geographical and cultural characteristics, such as Papua,…
, this challenge is often exacerbated by the limitations of conventional learning media and teaching methods, which tend to be monotonous. This research aims to analyze the effectiveness of active learning model innovation as a strategic solution to increase elementary school students' learning motivation. The research method used is library research by analyzing literature from the last 10 years and integrating observational case studies from an elementary school in Nabire, Papua. The results show that the implementation of Game-Based Learning and Outdoor Collaborative Learning models can significantly reduce student boredom levels. The case in Papua shows that the use of local wisdom (ethno-pedagogy) as part of active learning increases student engagement by up to 50%. Analysis of literature data confirms that physical and emotional involvement in learning strengthens memory retention and intrinsic interest. The conclusion of this research affirms that teachers must transform from information providers to creative facilitators to create a dynamic classroom ecosystem. The proposed solutions include diversifying activity-based methods and adapting environment-based curricula to ensure the sustainability of children's learning motivation at the elementary education level.
Abstract:This study aims to examine the effect of financial attitude and accounting information systems on business sustainability, with financial literacy as a mediating variable, among Micro, Small, and Medium Enterprises (MSMEs)…
s) in Gorontalo City. This research adopts a quantitative approach using a causal survey design. Data were collected through questionnaires distributed to 100 MSME owners in Gorontalo City and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results indicate that financial attitude has a positive and significant effect on business sustainability. Meanwhile, accounting information systems do not have a significant direct effect on business sustainability. Furthermore, financial literacy is not able to mediate the relationship between financial attitude and business sustainability. However, financial literacy significantly mediates the relationship between accounting information systems and business sustainability. These findings suggest that business sustainability among MSMEs is strongly influenced by internal financial behavior and competencies. Financial literacy plays a crucial role in transforming accounting information into meaningful managerial decisions that support long-term business sustainability. This study contributes to the Resource-Based View (RBV) theory by highlighting financial literacy as a strategic intangible resource for MSMEs.
Abstract:This study aims to examine the behavior of micro-enterprise taxpayers in the implementation of the Self-Assessment System in Gorontalo City. The method used is descriptive qualitative with five informants. The results show…
ow that taxpayers’ behavior in calculating, paying, and reporting taxes is still not optimal due to low tax understanding and limited tax outreach provided by the authorities
Abstract:This study aims to analyze the financial distress condition of PT Pertamina Patra Niaga during 2019–2023 using the Springate Score (S-Score) model. Financial distress is a critical stage preceding potential bankruptcy, commonly…
commonly detected through declining liquidity, profitability, and operational capability. This study employed a quantitative descriptive approach using secondary data sourced from audited financial statements. The Springate model, consisting of four key ratios (working capital to total assets, EBIT to total assets, EBT to current liabilities, and sales to total assets), was applied to evaluate the company’s financial stability. The results show fluctuating financial performance. PT Pertamina Patra Niaga was categorized as financially healthy (safe zone) in 2019, 2020, 2021, and 2023, but experienced financial distress in 2022 due to severe liquidity pressure and increased short-term liabilities. The overall average S-Score of 0.9453 places the company in the grey area, indicating potential vulnerability to financial instability. The findings highlight the importance of improving liquidity management, strengthening working capital, and increasing operational efficiency to prevent future distress. Distress dengan Metode Springate Score pada PT Pertamina Patra Niaga Periode 2019–2023
Abstract:This study aims to determine the influence of administrative modernization in taxation on the compliance of vehicle taxpayers at the SAMSAT Office in the Gorontalo City area. The modernization of tax administration is expected…
pected to increase service efficiency and convenience for taxpayers which can encourage increased compliance in fulfilling tax obligations. This study uses a quantitative method. Population in this study are all registered motor vehicle taxpayers as many as 144,490 taxpayers, with a sample of 100 respondents consisting of 83 two-wheeled vehicle taxpayers and 17 four-wheeled motor vehicle taxpayers. The sampling technique uses proportional random sampling. Data were collected through the distribution of questionnaires to taxpayers and analyzed using simple linear regression analysis and IBM SPSS 25. The results of the study show that the modernization of tax administration has a positive and significant effect on the compliance of motor vehicle taxpayers. This is evidenced by a t-calculated value of 2.514 > t-table of 1.98472 and a significance value of 0.014 < 0.05. The value of the regression coefficient of 0.129 indicates that every 1% increase in tax administration modernization will increase taxpayer compliance by 12.9%. In addition, a determination coefficient value (R2) of 0.061 indicates that 6.1% of the variation in taxpayer compliance can be explained by modernization of tax administration, while the remaining 93.9% is influenced by other factors outside of this study.
Abstract:This study aims to analyze the effectiveness of gamified learning environments in improving literacy skills among primary school students. Gamification, which incorporates game elements such as points, badges, levels, and…
d challenges into the learning process, is considered capable of enhancing motivation and student engagement—particularly in literacy learning, which young learners often perceive as less appealing. This research employed a mixed-methods design involving students from both lower and upper primary grades as research subjects. Quantitative data were collected through literacy tests and motivation questionnaires, while qualitative data were gathered through observations and interviews. The findings reveal that gamified learning environments significantly improve students’ reading comprehension, vocabulary mastery, and reading interest. Moreover, game elements such as challenges and rewards positively influence students’ learning motivation and persistence in completing literacy tasks. These results highlight gamification as an effective and innovative approach to enhancing literacy skills, making it a valuable strategy for integration into primary school instruction.
Abstract:The purpose of this study was to determine the relationship between online game addiction and emotional changes among school-age children at UPT SDN Garuda Makassar. The phenomenon of increasing gadget and online game use…
e among children has become a major concern because it can affect their emotional and social aspects. This research employed a quantitative method with a descriptive correlational design and a cross-sectional approach. The population consisted of all fifth- and sixth-grade students totaling 37 respondents, with 34 students meeting the inclusion criteria. Data were collected through questionnaires and analyzed statistically using a significance level of 0.05. The results showed that most respondents experienced online game addiction (18 students or 52.9%) and emotional changes (18 students or 52.9%). Based on the bivariate test results, a p-value of 0.007 (p < 0.05) was obtained, indicating a significant relationship between online game addiction and emotional changes among school-age children.
Abstract:This study aims to analyze the factors influencing the attitudes and decisions of lower-class communities in adopting Islamic bank mobile banking services, with a specific focus on the BSI Mobile application. The research…
h applies the Technology Acceptance Model (TAM) developed by Davis (1989), emphasizing two key constructs—perceived ease of use and perceived usefulness—as determinants of users’ attitudes and decisions. The study employs a quantitative approach using a survey method involving 100 lower-class customers of Bank Syariah Indonesia (BSI) Sibuhuan. Data were analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique through SmartPLS 4.0 software. The results indicate that perceived usefulness significantly affects both attitude and decision to use, while perceived ease of use influences attitude indirectly. The R² value for attitude (0.743) and decision (0.654) shows that the model has strong explanatory power. These findings reveal that lower-income customers are more motivated by perceived benefits, such as convenience, time efficiency, and transaction security, rather than interface simplicity. From a practical perspective, the study suggests that Islamic banks should strengthen digital literacy, user assistance, and customer trust to enhance mobile banking adoption among lower-class communities.
Abstract:Laboratory examinations play an important role in supporting disease diagnosis and treatment, one of which is the measurement of uric acid levels. The accuracy of laboratory results is significantly influenced by the pre-analytical…
-analytical stage, including the type of blood collection tube used. Two commonly used tubes are the plain vacutainer and the clot activator vacutainer, each with different additives that may affect blood clotting time and test results. This study aimed to determine the differences in uric acid test results and clotting time using these two types of tubes. A simple experimental method with a comparative design was conducted at Klinik Pratama Rawat Jalan Mambal Medical Care from March to April 2025. The sample consisted of 15 respondents, each undergoing two blood draws using both tube types. The results showed that the average clotting time for the clot activator tube was 9.27 minutes, while for the plain tube it was 24.67 minutes. The average uric acid level measured using the clot activator tube was 5.27 mg/dL, compared to 5.14 mg/dL using the plain tube. Statistical analysis using the Wilcoxon signed-rank test indicated a significant difference in clotting time but no significant difference in uric acid levels (p > 0.05). It can be concluded that the use of clot activator vacutainer tubes accelerates the blood clotting process but does not significantly affect uric acid levels compared to plain tubes.