Studi Akuntansi, Keuangan, et Manajemen (Sakman) est une revue à comité de lecture dans les domaines de la comptabilité, de la finance et de la gestion. Sakman publie des manuscrits pertinents révisés par des éditeurs qualifiés. Cette revue devrait constituer une plate-forme importante permettant aux chercheurs indonésiens de contribuer au développement théorique et pratique de tous les aspects de la comptabilité, de la finance et de la gestion.
Numéro courant
Publiée
2026-01-05
Purpose: This research analyses Consumer Loyalty Influenced by Servicecape, Service Quality, and Lifestyle Through Consumer Satisfaction in Koda Bar Jakarta.
Methodology: This study involved 92 respondents as samples, with the Accidental Sampling technique used for sampling. We use the Path Analysis method to overcome this problem. This technique allows direct and indirect estimation with the help of the IBM SPSS application.
Result: In Stucture 1, Servicescape, Service Quality, and Lifestyle simultaneouly impact Consumer Satisfaction. However, only Service Quality and Lifestyle have a significant partial effect on Consumer Satisfaction, whereas Servicescape does not. In Structure 2, Servicescape, Service Quality, Lifestyle, and Consumer Satisfaction collectively influence Consumer Loyalty. Yet, only Servicescape and Lifestyle significantly affect Consumer Loyalty, while Service Quality and Consumer Satisfaction do not. Additionally, Servicescape, Service Quality, and Lifestyle do not indirectly affect consumer loyalty through consumer satisfaction, as evidenced by the Sobel test results, which show no mediating effect.
Conclusion: Service Quality and Lifestyle influence satisfaction, while loyalty is driven by Servicescape and Lifestyle. Satisfaction does not serve as a mediator. These findings highlight the importance of service quality, understanding customer lifestyles, and optimizing the bar’s physical environment.
Limitations: This study is limited to one research object only, and has not considered other variables that may also affect consumer loyalty, such as price or promotion.
Contribution: This study contributes to the understanding of how factors such as servicescape, service quality, and lifestyle can affect consumer satisfaction and loyalty in the entertainment and hospitality industry, and provides suggestions for entrepreneurs to design better consumer experiences.
Purpose: This study aims to analyze the influence of K-Pop idols as brand ambassadors for Ultra Milk on consumer purchase intention by examining the roles of advertising content value, influencer credibility, video attitude, brand attitude, and social shopping.
Research Methodology: A quantitative research approach was employed through an online questionnaire distributed to 232 Ultra Milk consumers in Indonesia who were aware of the brand’s collaborations with K-Pop idols ITZY and Stray Kids. Data were analyzed using SmartPLS software with the PLS-SEM method to test the structural relationships among the studied variables.
Results: The results indicate that advertising content value and influencer credibility positively affect video and brand attitudes, both of which further enhance social shopping behavior and purchase intention. Moreover, video and brand attitudes mediate the relationships between advertising content value, influencer credibility, and social shopping.
Conclusion: The study concludes that using K-Pop idols as brand ambassadors effectively enhances brand perception and consumer engagement, thereby increasing purchase intention in digital marketing contexts.
Limitations: The study’s findings are limited to Indonesian consumers familiar with Ultra Milk’s collaboration with K-Pop idols, which may restrict broader generalization to other populations or product categories.
Contribution: This research enriches consumer behavior and digital marketing literature by providing evidence of how global influencer collaborations strengthen local brand equity and drive purchase intentions, offering strategic insights for marketers operating in emerging markets.
Purpose: This study aims to examine the effect of green innovation, green accounting, and eco-efficiency on environmental performance, and analyze its impact on company performance.
Methodology: This research uses quantitative methods with descriptive and verification approaches. The data used comes from the financial statements of mining companies listed on the Indonesia Stock Exchange (IDX) in the 2019-2023 period. The analysis techniques used include multiple linear regression analysis and hypothesis testing with SPSS as a tool.
Results: The results of the study, it was found that green innovation and green accounting have a significant positive effect on environmental performance. In contrast, eco-efficiency shows a significant negative effect on environmental performance. In addition, environmental performance is also shown to have a significant positive impact on firm performance.
Conclusions: This study demonstrates that green innovation and green accounting have a significant positive impact on improving environmental performance. Conversely, eco-efficiency shows a significant negative effect on environmental performance. Furthermore, strong environmental performance positively and significantly contributes to enhancing corporate performance. Therefore, emphasizing green innovation and green accounting is crucial for supporting environmental sustainability while simultaneously improving corporate performance.
Limitations: This study only observes mining companies listed on the Indonesia Stock Exchange for 5 years, namely the 2019-2023 period, so this research does not represent the actual conditions of various company sectors.
Contribution: These findings support the importance of implementing environmentally friendly practices as part of a strategy to improve company performance in the mining sector.
Purpose: The purpose of this study was to describe the differences in the level of liquidity ratios, solvency, and Debt Service Ratio of central government finances for the period 2004-2013 with the period 2014-2023 as well as differences in the level of revenue effectiveness ratios, spending efficiency ratios, revenue growth rate ratios, spending growth rate ratios, and their harmony ratios
Methodology/approach: The method used is descriptive quantitative with non-parametric test data analysis techniques Man Whithney-U model using the SPSS version 30 program.
Results/findings: The results showed that the difference in liquidity ratios in the government period 2004-2013 with the period 2014-2023 which means the hypothesis is accepted. As for the solvency ratio, there is a better difference, which means the hypothesis is accepted. Meanwhile, in the 2014-2023 period, although there was considerable tax reform, the challenges in achieving revenue targets were also greater due to an increase in state spending as a result of the COVID-19 pandemic. So it is stated that the hypothesis of measuring government performance through the revenue effectiveness ratio is rejected. Then in the efficiency ratio, there is no statistically superior period in terms of the use of the state budget to achieve development goals, which means that the hypothesis is rejected.
Limitations: This research is limited to measuring performance from a financial perspective contained in the Central Government Financial Statements (LKPP) for fiscal years 2004 to 2023.
Contribution: This research can help the government in understanding the effectiveness of budget management in three leadership periods, so that it can be used as an evaluation material to improve financial management in the future.
Purpose: This study examines the influence of User Generated Content (UGC) and source credibility on consumer decision making in restaurant selection, focusing on consumers in Palembang City. It aims to understand how user created online content and perceived credibility shape consumer preferences and purchase behavior.
Methodology/approach: A quantitative survey in Palembang was conducted involving 204 respondents who had previously used social media or online platforms before choosing a restaurant. The collected data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) to test both direct and indirect relationships among the variables.
Results/findings: The findings show that UGC has a significant positive impact on consumer decisions both directly and indirectly. UGC also enhances perceptions of source credibility, which in turn significantly affects decision making. Furthermore, source credibility partially mediates the relationship between UGC and consumer decisions. Text-based reviews were found to be more influential than visual content, suggesting the presence of demographic and cultural differences among respondents.
Conclutions: The results confirm that credible and authentic UGC plays a crucial role in influencing restaurant choice behavior. Consumers are not only influenced by content availability but also by its trustworthiness and relevance.
Limitations: The purposive sampling focused on young female respondents, limiting generalizability. The removal of some indicators highlights the need for refined measurement tools, particularly for visual media.
Contribution: This study expands consumer behavior theory and provides practical insights for restaurant managers to strengthen digital trust and engagement.
Purpose: This study investigates the impact of traditional finance and behavioral finance on accounting students' financial decisions. A key objective is to emphasize the roles of financial literacy and psychological biases, and to determine whether neurofinance moderates their influence on individual choices.
Methodology/approach: Adopting a quantitative design, data were gathered through questionnaires distributed to accounting students at UKI Paulus and UNMAS Denpasar. The research model was analyzed using Structural Equation Modeling (SEM) with the Partial Least Squares (PLS) technique, which enables testing of both direct and moderating relationships among complex variables.
Results/findings: Both traditional finance and behavioral finance significantly influence students' financial decisions. Crucially, however, neurofinance does not significantly moderate the link between behavioral finance and financial decisions, suggesting that behavioral factors remain dominant. Future research should aim to integrate all three approaches into a unified framework.
Conclusions: This study finds that behavioral finance has a more substantial impact on students' financial decisions than traditional finance. Neurofinance offers insights but does not significantly moderate this relationship, suggesting the need for further integration of all three approaches.
Limitations: This research is confined to accounting students from two universities, which may limit the applicability of the results.
Contribution: The study provides a unified framework for traditional, behavioral, and neurofinance. It uniquely shows that neurofinance moderates the impact of traditional finance, but not behavioral finance, providing new insights into student financial actions.
Purpose: This study aims to examine the influence of Green Intellectual Capital (GIC), Green Leadership (GL), Green Human Resource Management (GHRM), and Green Organizational Learning Capability (GOLC) on Corporate Competitive Advantage (CCA), with a particular focus on the moderating role of Green Culture (GC) in strengthening these relationships.
Methodology/approach: This study uses a quantitative approach with an online survey conducted among 163 key decision-makers from listed companies practicing sustainability. Data were analyzed using PLS-SEM to test the research hypotheses.
Results/findings: The findings indicate that GIC, GL, GHRM, and GOLC exert a significant positive influence on CCA. Moreover, GC strengthens these relationships as a moderating factor, although variations across variables suggest the influence of other organizational factors.
Conclusions: This study concludes that GL, GHRM, and GOLC significantly enhance CCA, while GIC shows no direct effect. Moreover, GC strengthens the relationships between GL and GOLC with CCA, highlighting the importance of a sustainability-oriented culture in driving competitive performance.
Limitations: This study is limited to Indonesian companies and relies solely on quantitative survey data, which may not fully capture the depth of green management practices. Future research could explore cross-country comparisons or adopt a mixed-method approach for deeper insights.
Contribution: This study contributes to the field of green strategic management by emphasizing the role of GC in enhancing sustainability performance. It provides valuable guidance for companies and policymakers aiming to embed environmental values into organizational strategies.
Purpose: This study aims to analyze the effect of pocket money and profit expectations on students’ interest in investing in money market mutual funds, with investment risk serving as a moderating variable.
Methodology/approach: This research employs a quantitative approach using a survey method through questionnaires distributed to 100 active students of Universitas Muhammadiyah Surakarta. Data analysis was conducted using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 3.0 software.
Results/findings: The findings reveal that pocket money has no significant effect on students’ interest in investing in money market mutual funds. Meanwhile, profit expectations and investment risk have a positive and significant influence on investment interest. However, investment risk does not moderate the relationship between pocket money or profit expectations and investment interest. These results indicate that perceived returns and risk awareness are the primary drivers of students’ investment intentions, rather than their personal financial capacity.
Conclusion: Students’ investment behavior is shaped more by cognitive and perceptual factors than by financial availability.
Limitations: This study is limited to one university and focuses on money market mutual funds, which may affect the generalizability of the findings.
Contribution: The study contributes to the development of financial literacy among university students and provides insights for universities to design educational programs promoting safe, halal, and low-risk investment awareness for novice investors.
Purpose: This study aims to analyze the influence of price perception, digital promotion, and electronic word of mouth (E-WOM) on consumer satisfaction with Maxim online motorcycle taxi services in Palu City. The research seeks to identify the dominant factors affecting consumer satisfaction in the competitive online transportation market.
Methodology/approach: A quantitative method was applied using a questionnaire distributed to 65 respondents who had used Maxim services at least once. The sampling technique was incidental sampling. Data were analyzed using multiple linear regression with SPSS 25, preceded by validity, reliability, and classical assumption tests to ensure data feasibility.
Results/findings: The findings reveal that price perception and digital promotion exert a negative but insignificant impact on consumer satisfaction, whereas electronic word of mouth (E-WOM) demonstrates a positive and significant influence. This indicates that online reviews and recommendations contribute more substantially to consumer satisfaction compared to pricing or promotional efforts. Collectively, these three variables account for 17% of the variation in consumer satisfaction levels.
Conclusions: Consumer satisfaction with Maxim services in Palu City is primarily driven by E-WOM rather than pricing or digital promotion factors, highlighting the importance of digital interaction and customer feedback in building satisfaction.
Limitations: This study was limited to respondents in Palu City; future research should include broader areas and additional factors such as service quality or brand image.
Contribution: The findings provide managerial insight for Maxim to strengthen online engagement and digital reputation management to enhance customer satisfaction.
Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable.
Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program.
Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty.
Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users.
Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty.
Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
Purpose: This study aims to analyze the influence of perceived experience and perceived value on customer loyalty among Gojek users, with customer satisfaction as a mediating variable.
Methodology/Approach: The study uses a quantitative approach with data collected from 210 respondents through an online questionnaire distributed via Google Forms. The sampling technique applied was purposive sampling, and data were analyzed using Structural Equation Modeling (SEM) with the AMOS program.
Results/Findings: The findings reveal that perceived experience and perceived value both have positive and significant effects on customer satisfaction and customer loyalty. Moreover, customer satisfaction positively mediates the relationship between perceived experience and customer loyalty, as well as between perceived value and customer loyalty.
Conclusions: Customer satisfaction plays a crucial mediating role in strengthening the link between perceived experience, perceived value, and customer loyalty. This indicates that experiential and value perceptions are key drivers in building long-term loyalty among online transportation users.
Limitations: This study is limited by the number of respondents and variables, focusing only on perceived experience, perceived value, customer satisfaction, and customer loyalty.
Contribution: The research provides managerial implications for online transportation service providers, particularly Gojek, by emphasizing the importance of enhancing customer experience and perceived value to increase satisfaction and loyalty.
Purpose: This study aims to analyze in depth the effect of digital marketing training on improving understanding, skills, and the performance of MSMEs, with constraints as a moderating variable. The background of this research is based on the condition of MSMEs in Musi Banyuasin Regency, which face significant challenges in digital adaptation, such as limited digital literacy, insufficient promotional capital, and uneven internet access across regions.
Methodology/Approach: This study employs a quantitative approach using a Likert-scale questionnaire distributed to 121 MSME participants of digital marketing training, along with secondary data obtained from the Office of Cooperatives and MSMEs of Musi Banyuasin Regency. Data analysis was conducted through reliability testing and regression analysis to examine both direct and moderating effects.
Results/Findings: The results indicate that digital marketing training does not have a significant effect on understanding (Y1) and skills (Y2), but has a significant effect on MSME performance (Y3). The constraint factor was found to act as a moderating variable that weakens the relationship between digital marketing training and the dependent variables.
Conclusions: Digital marketing training can enhance MSME performance even though it does not directly improve understanding and skills. These findings highlight the importance of tiered digital marketing training programs and continuous mentoring to ensure sustainable learning outcomes.
Limitations: This study is limited to a quantitative approach and the geographic area of Musi Banyuasin Regency, thus the findings cannot yet be generalized broadly.
Contribution: This research enriches the literature on the influence of digital marketing training on MSME performance and provides practical implications for local governments in strengthening digital capacity and competitiveness of MSMEs in the digital economy era.
Purpose: This study aims to examine the influence of job placement, work environment, and leadership on job satisfaction and performance, both directly and indirectly, as well as to examine the influence of job satisfaction on personnel performance.
Methodology/approach: This study predominantly uses primary data obtained through questionnaires distributed to 46 respondents, namely personnel from the Riau Regional Police Public Relations Division. It was conducted using the SEM model with the SmartPLS program.
Results/findings: Job placement has no effect on job satisfaction, while work environment and leadership have a significant effect on job satisfaction. Job placement and leadership have no significant direct effect on performance, while work environment has a significant direct effect on performance. Job satisfaction has a significant effect on performance. Job placement has no effect on performance through job satisfaction.
Conclusions: Findings indicate that work environment and leadership significantly increase job satisfaction, which in turn positively impacts employee performance. Job placement, however, does not show a significant direct or indirect effect on performance through job satisfaction.
Contribution: The contribution of this research is to connect the media with the police and its role as a conveyor of information to the public through the mass media.
Limitation: This study was only conducted at one agency, namely the Riau Regional Police Public Relations Division, so the results cannot be generalized to other agencies, either within the police force in other regions or non-police organizations.
Purpose: This study analyzes the effect of check-in counter staff service excellence on passenger satisfaction at Sentani International Airport, Papua, Indonesia. The research was motivated by persistent queues and declining comfort during peak hours, indicating that service excellence has not been fully optimized despite existing government and corporate service standards.
Methodology/approach: A quantitative descriptive approach was applied using structured questionnaires distributed to 100 passengers. Service excellence was measured through the 6A Model (Ability, Attitude, Appearance, Attention, Action, Accountability), while passenger satisfaction was evaluated through perceived service quality, staff service, airline image, and punctuality. Data were analyzed using SPSS 25.0 with validity, reliability, and classical assumption tests, followed by simple linear regression.
Results/findings: Service excellence significantly and positively affected passenger satisfaction (? = 0.589, t = 12.764, p < 0.001, F = 162.89, R² = 0.803). Among the 6A dimensions, attitude (friendliness, politeness, professionalism) scored highest, while action (responsiveness, speed) was lowest.
Conclusion: The findings confirm that implementing service excellence at check-in counters is crucial for enhancing passenger satisfaction and strengthening the airport’s image as Papua’s main air transport hub. Practically, improving staff responsiveness and operational efficiency can enhance service perception and foster passenger loyalty.
Limitations: The study is limited to Sentani International Airport, and results may vary across airports with different characteristics.
Contribution: This study validates the 6A model in a regional airport context and offers insights for PT Angkasa Pura and policymakers to optimize staff performance and passenger experience.
Purpose: This study aims to analyze the influence of global trends on the development of tourism and creative business sectors in Lampung Province.
Methodology/approach: The research employs a qualitative approach through a systematic literature review, drawing data from scientific articles, research reports, books, and official statistical sources.
Results/findings: Global trends such as the rise in tourist visits, digitalization, and environmental awareness significantly impact local economic growth, tourism product diversification, and promotional activities in Lampung Province.
Conclusions: Global trends including the growth of tourist arrivals, diversification of tourism products, the emergence of digital tourism ambassadors, and increased environmental awareness have significantly influenced the tourism and creative business sectors in Lampung Province. These developments present both opportunities and challenges that require strategic adaptation and collaboration among local governments, business actors, and communities. By adopting digital technologies, promoting sustainable tourism practices, and leveraging cultural and natural resources, Lampung can strengthen its competitiveness and achieve sustainable regional development.
Conclusion: This study shows that adaptation to global trends supports tourism and creative economy development in Lampung Province through digitalization, diversification, and sustainability. The findings underline the role of local innovation and stakeholder collaboration in regional development and suggest the need for stronger digital capacity and sustainable tourism policies
Limitations: This study is limited to literature-based analysis and does not include empirical field data to validate the findings.
Contribution: The research provides strategic recommendations for policymakers and business stakeholders to capitalize on global trends for developing sustainable tourism and creative industries in Lampung Province.
Purpose: This study analyzes the influence of four key elements of supply chain management inventory, supplier relationships, delivery, and information technology on operational performance and firm performance among supplier companies in Indonesia’s free trade zone, specifically Batam City. The research examines how internal resources contribute to efficiency, competitiveness, and overall business outcomes.
Methodology/approach: A quantitative approach was employed through questionnaires distributed to 253 respondents from supplier companies in Batam City. Purposive sampling was used based on criteria related to supply chain activities. Data were analyzed using SmartPLS.
Results/findings: The findings show that inventory, supplier relationships, delivery, and IT each have a positive and significant effect on operational and firm performance, with inventory management showing the strongest influence. Operational performance also positively affects firm performance, emphasizing the role of efficiency and reliability in achieving competitive advantage.
Conclutions: Effective inventory control, strong supplier collaboration, reliable delivery, and IT utilization significantly improve company performance, supporting operational efficiency, sustainability, and the strategic value of digital and integrated supply chain management.
Limitations: This study is limited to the free trade zone in Batam City and relies on self-reported data, which may introduce response bias. External factors such as policy, market conditions, and macroeconomic influences were not included.
Contribution: This research provides empirical evidence on the role of supply chain resources in enhancing performance and offers insights for managers and policymakers, reinforcing RBV theory in developing regions like Batam.
Purpose: This study aims to examine how switching barriers and customer service influence customer satisfaction, while also testing whether perceived quality moderates (strengthens or weakens) these relationships. The study is positioned within the context of increasingly intense competition in service industries, where retaining customers and ensuring satisfaction are critical for long-term sustainability and loyalty.
Methodology/approach: Quantitative approach using questionnaire data from 114 customers across various service sectors. Data analysis applies multiple regression to test direct effects and moderation analysis to test the moderating role of perceived quality.
Results/findings: The findings suggest that switching barriers and customer service significantly enhance customer satisfaction. Financial, procedural, and relational barriers reduce the intention to switch, fostering continued engagement when service meets expectations. Additionally, perceived quality serves as a crucial moderating factor, strengthening the effect of switching barriers and customer service on satisfaction, with stronger relationships when customers perceive high overall service quality.
Conslusion: Customer satisfaction in service industries can be improved through effective management of switching barriers and enhanced customer service quality, particularly when customers perceive the overall service quality as high.
Limitations: The study uses a relatively small sample (114 respondents) and relies on self-reported survey data, which may limit generalizability across all service industries and contexts.
Contribution: Provides empirical insights for service businesses on how to increase customer satisfaction and loyalty by improving customer service, strategically managing switching barriers, and enhancing perceived quality as a key reinforcing factor.
Purpose: This study investigates how Diffusion of Innovation (DOI) factors shape perceived usefulness and ease of use in MSMEs’ fintech adoption, and how these perceptions influence behavioral intention and actual usage. Motivated by low digital literacy and uneven fintech adoption in Balikpapan, the study provides insights for stakeholders to enhance fintech utilization..
Methodology/approach: A quantitative survey was conducted targeting MSMEs in Balikpapan that are familiar with or have used fintech. Data were collected through online and offline questionnaires from 100 respondents and analyzed using SEM-PLS with SmartPLS 4.0.
Results/findings: Six hypotheses were supported, while relative advantage ? perceived usefulness and complexity ? perceived ease of use were not significant. This suggests that MSMEs emphasize ease of use over perceived benefits. Accordingly, training, technical assistance, and more intuitive app designs are needed to strengthen effective adoption. Compatibility significantly improves perceived usefulness and ease of use, and observability enhances perceived usefulness, which in turn increases behavioral intention and actual usage.
Conclusion: The integrated DOI–TAM model effectively explains fintech adoption among MSMEs in Balikpapan. Perceptual factors play a crucial role, while some DOI attributes do not significantly influence fintech perceptions..
Limitations: This study is limited to MSME fintech users in Balikpapan and uses a quantitative approach, which restricts deeper exploration of subjective motivations and user experiences.
Contribution: The findings underscore the need for fintech solutions aligned with MSMEs’ digital literacy and operational needs. Strengthening government-led digital literacy initiatives and incorporating factors such as trust, perceived risk, and environmental influences is recommended for future research.
Objective: This study aims to understand how transformational leadership, reward systems, and emotional intelligence can help prevent malpractice in healthcare.
Methodology/Approach: This study used a qualitative phenomenological approach conducted at a referral hospital. Data were collected through in-depth interviews with physicians, health workers, managers, and members of the hospital's ethics and legal committee, as well as through direct observation.
Results/findings: Based on the study findings, a reward system based on safety, leadership transformative, and emotional intelligence Intelligence (EI) healthcare workers work together to create a culture of patient safety. Employees are encouraged to report concerns without fear. Because leadership transformative push A psychologically safe environment. Non-material rewards that encourage adherence to procedures are used in safety-based reward systems to reinforce positive behaviors. Emotional intelligence (EI) improves ethical decision-making, communication, and emotional control. The integration of these three elements has been shown to strengthen the overall safety culture by improving incident reporting, interdisciplinary collaboration, and patient trust and satisfaction.
Conclusion: Transformative leadership, a fair reward system, and strong emotional intelligence are key elements in minimizing the risk of malpractice and improving the quality of healthcare services.
Limitations: This study was limited to a small number of hospitals and relied on qualitative data, which may not be representative of all healthcare settings.
Contribution: This study contributes to the development of management strategies in healthcare, particularly in leadership training, reward system design, and enhancing emotional.
Purpose: This study aims to analyze the influence of AI-Based Accounting Tools on the accuracy of financial statements among Micro, Small, and Medium Enterprises (MSMEs) in Bandar Lampung, Indonesia.
Methodology/approach: This research adopts a quantitative approach using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The sample consists of 206 MSMEs that have adopted at least one AI-based accounting system such as Jurnal.id, Accurate, or QuickBooks.
Results/findings: The findings indicate that digital literacy and the level of technological adoption have a positive and significant effect on the effective use of AI-Based Accounting Tools, which in turn enhances the accuracy of financial reporting.
Conclusions: Meanwhile, implementation challenges, such as infrastructure and cost limitations, hinder adoption. This study provides strategic implications for policymakers and technology developers to accelerate digital transformation among MSMEs.
Limitations: Data from the Ministry of Cooperatives and SMEs (2023) shows that more than 70% of MSMEs in Indonesia do not yet have systematically prepared financial statements. This condition is caused by limited accounting literacy, human resources, and the low adoption of digital technology.
Contribution: This study is expected to provide both theoretical and practical contributions to the development of digital accounting literature, as well as offer recommendations for local governments and technology providers to strengthen the digital transformation ecosystem of MSMEs in Indonesia.
Purpose: This study aims to explore the effect of the Whistleblowing System (WBS) and External Pressure on the quality of financial information in government institutions, specifically focusing on Aceh Government Work Units (SKPAs).
Methodology: A quantitative approach was employed, surveying 66 financial management staff members from various SKPAs in Aceh. The data was analyzed using multiple linear regression through SPSS software to assess the impact of WBS and External Pressure on financial information quality.
Result: The study found that both WBS and External Pressure have significant positive effects on improving the quality of financial information. These two factors together explained 47.5% of the variance in financial information quality, with WBS having a slightly stronger impact compared to External Pressure.
Conclusion: The research suggests that a robust Whistleblowing System and appropriate external pressure mechanisms are crucial for improving the transparency and accuracy of financial reporting within public sector institutions in Aceh. These findings underscore the importance of governance structures in enhancing financial integrity.
Limitations: The study is limited by its focus on a single province and a cross-sectional research design, which limits its ability to generalize results and draw causal inference.
Contribution: This study contributes to the literature on public sector governance by providing valuable insights into the role of internal and external control mechanisms in enhancing financial transparency in regions with special autonomy.
Purpose: This study analyzes the effectiveness of franchising strategy as a tool for strengthening brand identity and accelerating business growth at Kopi Janji Jiwa in Indonesia’s food and beverage sector.
Research Methodology: This research uses a qualitative descriptive approach through document analysis, field observations, and in-depth interviews with franchise management and business partners. Data were analyzed thematically to identify key strategic patterns in brand strengthening and outlet expansion.
Results: The findings indicate that Janji Jiwa’s franchising strategy significantly strengthens brand competitiveness through consistent visual identity, standardized taste quality, intensive partner training, trend-driven menu innovation, and digital promotion. Strategic location selection based on market analysis also enhances brand penetration and accelerates outlet network expansion. These elements jointly contribute to increasing customer loyalty and expanding market reach.
Conclusions: The franchising model implemented by Janji Jiwa successfully expands its business network, strengthens brand identity, and builds long-term customer loyalty. A structured operational system, strong partner support, and continuous innovation are key success factors.
Limitations: This study is limited to a single brand case, so the results cannot be fully generalized to all franchise businesses.
Contribution: This research provides practical insights for franchise business actors in designing sustainable brand strengthening strategies through standardized systems, partner empowerment, and innovation management.
Purpose: This study examines the mediating role of financial technology (fintech) in the relationship between financial efficacy, risk perception, and investment decisions among Indonesian millennials in the capital market.
Methodology: A quantitative approach was employed, utilizing an online questionnaire distributed to millennial investors in Indonesia. The collected data were analyzed using multiple linear regression analysis with SPSS to test both direct effects and mediating relationships.
Findings: The results indicate that financial efficacy positively influences investment decisions, while risk perception exerts a significant negative effect. Fintech significantly mediates the relationships between both financial efficacy and investment decisions, and between risk perception and investment decisions. The complete model explains 56.8% of the variance in investment decisions.
Conclusion: The study concludes that fintech platforms serve as a crucial mechanism through which financial efficacy and risk perception influence millennial investment behavior. Enhancing fintech features can effectively channel financial confidence while mitigating risk apprehensions, ultimately promoting capital market participation among younger investors.
Limitations: The study's limitations include a relatively small sample size and the use of purposive sampling, which may affect the generalizability of the findings to the broader population of millennial investors.
Contribution: Theoretically, this research extends Self-Efficacy Theory by validating fintech's mediating role in investment behavior. Practically, it suggests that securities companies and fintech developers should enhance user-friendly interfaces, educational features, and platform transparency to boost investor confidence and facilitate informed decision-making.
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