Purpose: This study examines the impact of career development, compensation, and work environment on honorary employees’ engagement at the Civil Service Police Unit (Satpol PP) of Banten Province. Methodology/approach: Using a quantitative method, 58 respondents were selected from a population of 140 honorary employees through Slovin's formula with a 10% margin of error. Data were collected via an online survey and analyzed using PLS-SEM with SmartPLS 4. The analysis included both reflective (validity and reliability tests) and formative model assessments (multicollinearity and weight significance tests), followed by hypothesis testing using inner model evaluation. Results/findings: The bootstrapping results show that career development, compensation, and work environment each have a significant and positive effect on employee engagement. Conclusion: Structured career development fosters emotional commitment, fair compensation builds loyalty, and a supportive work environment enhances employee engagement. Institutions are encouraged to improve these aspects, along with promoting inclusive culture and effective communication. Limitations: Future studies should consider additional or mediating variables and involve larger samples for broader insights. Contribution: This study contributes to public sector HRM by identifying key drivers of engagement among honorary employees.

Purpose: The purpose of this research is to determine the impact of digital marketing and attractiveness on visiting decisions (Paragliding tourism in Matantimali Sigi district). Methodology/approach: This study evaluates the hypothesis and gathers quantitative questionnaire data from respondents for inclusion in the quantitative method. It relies on primary data obtained from questionnaires administered to guests at Matantimali paragliding in Sigi Regency. The sample size consisted of 90 respondents. This study used multiple linear regression analysis for data analysis. Results/findings: The research findings show that digital marketing and attractiveness significant impact on encouraging tourists' decisions to visit Paragliding Matantimali, Sigi Regency. Conclusions: Digital marketing and tourist attractions have a significant influence on tourists' decisions to visit Matantimali paragliding, Sigi Regency. Optimizing these two factors can increase tourist visits. Limitations: This research focuses exclusively on Matantimali paragliding tourism in Sigi Regency; it is suggested that further research expand the number of samples and add other variables such as facilities, accessibility, and price for more comprehensive analysis Contribution: The findings of this research are expected to be a strategic basis for Matantimali Paragliding managers in optimizing digital marketing, increasing attractiveness, and designing more effective promotions. Therefore, it is intended to provide a more competitive tourism experience.

Purpose: This study analyzes how system quality, service quality, and relational marketing influence user satisfaction and loyalty in using the BSB Mobile app at Bank Sumsel Babel Syariah Palembang. Methodology/approach: A quantitative study with 266 purposively selected BSB Mobile users was analyzed using PLS-SEM via SmartPLS, with data collected through an online survey and demographics analyzed using SPSS. Results/findings: System quality, service quality, and relational marketing positively impact user satisfaction, which in turn strengthens user loyalty to the BSB Mobile app. User satisfaction acts as a key mediator, highlighting the importance of reliable systems, quality service, and strong customer relationships in mobile banking loyalty. Conclusion: The study confirms that improving system quality, service quality, and relational marketing enhances user satisfaction, which subsequently fosters user loyalty to BSB Mobile. These variables interact synergistically in shaping positive user experiences. Limitations: This study is only focus on system quality, service quality and relationship marketing on user loyalty with user satisfaction as intervening variable at Bank Sumsel Babel Syariah Palembang Branch. Contribution: The study provides empirical insights into how banks can strategically improve mobile banking performance by focusing on system reliability, service excellence, and relational engagement to strengthen customer loyalty.

Purpose: This study intends to examine how tax avoidance correlates with firm value, considering ESG factors as variables that influence the relationship. Methodology/approach: This study uses Ordinary Least Squares (OLS) Regression based on a sample of 47 companies traded on the IDX covering 2018 to 2023, by starting the analysis in 2017. The sampling method used is purposive sampling. To measure tax avoidance, this study uses CETR (Cash Effective Tax Rate), GETR (GAAP Effective Tax Rate), and BTD (Book-Tax Difference), while the evaluation of firm value is done through Tobin's Q. ESG rating is used to assess ESG performance. Results/findings: Tax avoidance with CETR has no significant effect on firm value, while GETR has a significant negative impact. In contrast, BTD shows a positive correlation. ESG as a moderator has no significant effect on CETR and BTD, but strengthens the negative impact of GETR on firm value. Conclusions: The impact of tax avoidance on firm value depends on the measurement method. ESG does not consistently weaken the relationship between tax avoidance and firm value. Limitations: The limitations of this study include research methods that do not fully address the statistical problems of autocorrelation and heteroscedasticity. Contribution: This study adds insight into the role of ESG in the relationship between tax avoidance and firm value. The results can serve as a guide for managers, investors, and regulators in evaluating tax strategies, sustainability, and firm valuation.

Purpose: This study aims to analyze the trend of social media utilization as a strategic effort to develop Micro, Small, and Medium Enterprises (MSMEs) in the Silampari Sports Park (TOS) in Lubuklinggau City. Methodology/approach: This study used a descriptive qualitative approach with 80 MSME samples from the TOS area. Data were collected through interviews, observations, and questionnaires to explore the use of social media, marketing strategies, and economic impact. Results/findings: The results indicate that 67.5% of MSMEs use social media for digital marketing, mainly Instagram (42%), Facebook (35%), and TikTok (22%). Social media marketing led to an average sales increase of 45.3%, particularly in the culinary and fashion sectors. Conclusion: Social media boosts MSME performance in TOS Lubuklinggau with a 45.3% sales increase, especially in culinary and fashion. This study reveals the potential of digital marketing and the need for wider adoption and stakeholder support. Limitations: This study is limited by its specific sample, potential qualitative bias, and focus on MSMEs that already use social media. Contribution: This study offers a model and practical recommendations to support MSME digital marketing and accelerate local business digital transformation.

Purpose: This study aimed to analyze the influence of price, brand, and product quality on consumer purchasing decisions at the Jawa Motor Showroom in Palu City.. Methodology/approach: Using a quantitative approach, data were collected through a questionnaire involving 120 respondents who had purchased used motorcycles at a showroom. The testing in this study used multiple linear regression analysis using the SPSS application. Results/findings: The study found that price, brand image, and product quality significantly influenced consumer purchasing decisions. Competitive pricing attracts cost-conscious buyers, a strong brand enhances trust and perceived value, and high product quality assures satisfaction. Together, these factors explain 86.4% of the variance in consumer decisions, highlighting their dominant role in shaping purchasing behaviors. Conclusions: Businesses that offer competitive pricing, maintain a strong brand reputation, and ensure product quality are more likely to influence consumer purchase decisions. Limitations: The study was limited to one used motorcycle showroom, namely the Jawa Motor Showroom in Palu City; therefore, the results cannot be generalized to other used motorcycle showrooms in Palu City. Contribution: This study contributes to the development of effective marketing strategies for business actors in the field of used motorcycle sales.

Purpose: This study aims to conduct a bibliometric mapping of Google Scholar-indexed literature over the last eight years (2016–2024) related to the fraud pentagon theory and its application in analyzing fraudulent financial statements in Indonesia. Methodology/approach: This research employs a quantitative approach using a literature study design. Data were obtained using the Publish or Perish software, resulting in 347 relevant articles. These were further analyzed using the VOSviewer tool to visualize trends, clusters, and keyword frequencies in the existing literature. Results/findings: The findings indicate a significant growth in the number of publications on fraud pentagon theory, particularly in 2021 (65 articles) and 2022 (72 articles). Network visualization using VOSviewer shows five primary research clusters. Frequently used keywords include “Pentagon,” “Financial Statements,” and “Indonesia Stock Exchange,” reflecting mainstream research interests. In contrast, emerging topics such as “F-Score Model” and “Determinants” appear less frequently, highlighting research gaps. Influential factors commonly discussed include pressure, financial stability, and internal business conditions as key triggers of financial statement fraud. Conclusion: This bibliometric analysis confirms the central role of fraud pentagon theory in the Indonesian academic discourse on financial fraud. It also identifies underexplored areas that deserve more attention from future researchers, particularly quantitative indicators like the F-Score Model. Limitations: The study is limited to 347 articles deemed relevant from an initial pool of 450; 103 were excluded due to being non-academic (e.g., theses, reviews). Contribution: This research highlights gaps and future directions for forensic accounting studies, encouraging deeper exploration into predictive fraud detection models and underrepresented variables.

Purpose: This study aimed to find the influence of with Job Satisfaction (JS) as the mediator of Work Life Balance (WLB) on Turnover Intention (TI) in Batam. Methodology/approach: This research utilized quantitive approach, likert scale for measuring the questionnaire via purposive sampling. Utilizing data gathered from Batam statisctic center, It was known that Batam has 589.402 active manpower in 2024 gathered as the population of this research. By implementing Slovin formula, the researcher concluded with 400 samples whom filled 13 questions using google form regarding the measured variabels which were processed by using Partial Least Square-Structural Equation Modeling (PLS-SEM) method in SmartPLS 3 statistical software program. Results/findings: The results indicate that Work Life Balance has insignificant effect on Turnover Intention, while Job Satiscation has a significant effect on Turnover Intention, and Job Satisfaction as a moderator variable succesfully strengthens the influence of Work Life Balance over Turnover Intention. Conclusions: Based on the result, Work Life Balance does not affect Turnover Intention as people might not perceive it as a problem. However, the former does affect Job Satisfaction which in return affecting Turnover Intention. Job Satisfation might be a core value for balancing the Turnover Intention. Limitations: This research is limited by a few factors such as the limited sample solely from one region and sector generalization. Contribution: In conclusion, this research contributes to the need of enriching a company management based on human values by providing a valuable manpower insights particularly in Batam.

Purpose: This study investigates the impact of training, organizational culture, and motivation on employee performance in a service company, focusing on both their direct and indirect relationships and strategies for improvement. The research utilizes a quantitative survey and multiple linear regression analysis. Research methodology: This research seeks to examine the influence of training, organizational culture, and motivation on employee performance within a service company. This study also examines the direct and indirect relationship between these variables in improving employee performance. Results: The study results indicate that training, organizational culture, and motivation significantly affect employee performance, both simultaneously and partially. Conclusions: Investing is not as complicated as it may seem, and with careful planning, housewives can easily contribute to their family's financial well-being through strategic investment choices. Limitations: The F test shows that the regression model meets the model suitability criteria, and simultaneously, the three independent variables affect the dependent variable, partially revealing that organizational culture and motivation affect Performance, but training does not. Contribution: This study contributes to the understanding of how training, organizational culture, and motivation interact to influence employee performance in service companies. It offers practical insights for HR practitioners and management by highlighting that while motivation and culture have a strong direct effect, training alone may require enhancement in design or delivery to be impactful. The findings also support the development of more integrated employee development programs that align organizational values with personal incentives to improve performance outcomes.

Purpose: This study investigates the impact of tax audits and tax discrimination on tax evasion among MSMEs in Indonesia, with a particular focus on the moderating role of Machiavellianism. Methodology/approach: A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Data were analyzed using CB-SEM with Mplus 8.0. A quantitative survey was conducted with 170 MSME actors in Tangerang using structured questionnaires. Respondents were selected purposively, and data were analyzed using CB-SEM with Mplus 8.0 to examine the influence of tax audits, tax discrimination, and Machiavellianism on tax evasion. Results/findings: Tax audits and tax discrimination significantly increase tax evasion, especially among individuals with high Machiavellian traits. These findings highlight the importance of fairness, ethical awareness, and psychological considerations in designing effective tax compliance strategies. Conclusion: Tax audits and discrimination can backfire and raise evasion risks among Machiavellian individuals, indicating the need for psychologically informed tax strategies. Limitations: The study's use of convenience sampling in a single location limits generalizability. Future research should explore broader regions. Practical implications include risk-based audits, ethics education, and improved tax official professionalism. Contribution: Theoretically, the study integrates psychological factors into MSME tax compliance. Practically, it promotes fair policies and ethical approaches to reduce evasion and strengthen trust in the tax system.