Purpose: The transformation that has occurred in coffee consumption behavior is inseparable from the development of globalization which makes people behave consumptively. This will result in various changes to coffee consumption behavior in the people of Batam City. This study aims to discover coffee consumption behavior, trends, lifestyles, and preferences, where people have the habit of consuming coffee in dine-in coffee shops. But as it evolved, it turned into a coffee takeaway. Methodology/approach: This research uses a quantitative approach that aims to explore the causes related to changes in coffee consumption behavior. Data collection was carried out by purposive sampling with a total of 100 samples. Results/findings: Based on the analysis, five hypotheses were accepted, and two hypotheses were rejected, namely trends, lifestyles, and preferences that had a positive effect on consumption behavior. Preferences can mediate trends in coffee consumption behaviour, while preferences are not able to mediate the influence between lifestyle and consumption behaviour and there is no influence between lifestyle and coffee consumer preferences. Limitations: This study has limitations in that the transformation of coffee consumer behavior was only conducted in Batam City, so there may be differences of opinion if conducted in other cities due to different demographics, cultures, and lifestyles of the people in those cities. Contribution: The results of this study contribute to a deeper understanding of the dynamics of consumer behavior in consuming coffee, providing practical implications in the retail field of coffee business and valuable insights for academics.

Purpose: This study is to determine the influence of perceived price, service quality and company image on customer loyalty with customer satisfaction as intervening variable on PT. Evergreen Shipping Agency Indonesia Palembang Methodology: This research uses qualitative data in the form of questionnaire results which are then processed into quantitative data using SmartPLS with 126 people customers of PT. Evergreen Shipping Agency Indonesia Palembang was used as sample Results: The research results show that only service quality and company image influence customer satisfaction and only customer satisfaction and company image have a significant effect on customer loyalty. The corporate image variable has the strongest influence on customer loyalty, while service quality is the variable that has the highest level of significance with the customer satisfaction variable Limitations: The limitation of this study is only focus on perceived price, service quality and company image on customer loyalty with customer satisfaction as intervening variable on PT. Evergreen Shipping Agency Indonesia Palembang Contribution: This research is expected to provide deeper insight into  the  effect of perceived price, service quality, corporate image to customer loyalty with customer satisfaction as intervening variable

Purpose: This study provides a detailed analysis of the advantages and disadvantages of using the lowest bid price method in public tenders. Research methodology: This study uses a quantitative method. This study uses a questionnaire survey, then the data from the questionnaire is analyzed using the Relative Importance Index (RII). This study also analyzes descriptive statistics on construction procurement data. Results: The findings indicate that the lowest bid method has several benefits, including increasing competition and transparency in the selection process. However, there are also some shortcomings that management should understand. Limitations: The study is limited by its focus on cases within the Ministry of Finance in Indonesia and the use of self-reported data from questionnaires, which may differ from practices in other contexts. The data used in this study comes from a certain period of time, so it can’t explain all procurement performance. Contribution: The research contributes to the fields of public construction procurement.

Purpose: The aim of this study is to investigate the effect of Chief Executive Officer (CEO) characteristic, containing CEO age, CEO tenure, and CEO gender on the earnings management examined by the discretionary accruals among 42 firms listed on Indonesia Stock Exchange (IDX) for five years in 2018 until 2022. Results/findings: The results show that CEO age has no association with earnings management. CEO tenure has a significant positive association with earnings management, whereas CEO gender has a significant negative association with earnings management. Thus, to minimize earnings management, it is crucial to consider the length of time the CEO has been in their position (tenure). Contribution: The results of this study support both investors and creditors in determining which energy company credit offers to accept. Before making decisions about investments and credit, creditors and investors may take the CEO's traits into account. The CEO's traits may have an impact on the company's earnings management. Managers who are motivated by personal interests control earnings in the financial accounts. Good financial statements serve as the foundation for decisions made by creditors and investors. When earnings management is included, financial statements become unqualified and may cause consumers to be misled when making judgments.

Purpose: This study analyzed the influence of Public Accounting Firm (PAF) reputation and company size on the quality of audits, with audit tenure functioning as a moderating variable in the relationship. Methodology: This research utilizes secondary data derived from the annual reports of LQ45 companies listed on the Indonesia Stock Exchange (IDX) from 2015 to 2022. Employing a purposive sampling method, the study generated a sample consisting of 31 companies over an eight-year period. The study employs quantitative methods and moderated regression analysis using the SPSS to test the formulated hypotheses. Results: The findings reveal that PAF reputation has a significant positive effect on audit quality, whereas company size does not demonstrate a notable influence. Additionally, audit tenure weakens the positive relationship between PAF reputation and audit quality, suggesting that extended audit engagements may erode auditor independence and professionalism due to the development of close relationships between auditors and clients. This study emphasizes the intricate dynamics between PAF reputation, company size, and audit tenure in shaping audit quality. The results stress the critical need to uphold auditor independence, particularly in long-term engagements, to ensure robust audit quality. Limitations: This research has limitations concerning the sample, data, and other variables not included in the model. The sample for this study comprises LQ45 entities listed on the Indonesia Stock Exchange (IDX), which may limit the generalizability of the findings to all entities in Indonesia. The secondary data is derived from the publicly available financial statements of these entities, which may pose constraints on the accuracy or completeness of the available data. Contribution: This research provides a theoretical contribution to understanding the complex relationship between the reputation of public accounting firms, entity size, and audit quality, with audit tenure serving as a moderating variable.

Purpose: The purpose of this study was to test and analyse the effect of profitability on stock returns. Methodology: The research method used in this research is quantitative method. The research method used in this research is panel data regression. The sampling technique used in this research is nonprobability sampling with purposive sampling method so that the total sample is 6 telecommunication sector companies listed on the Indonesia Stock Exchange for the period 2018-2023. The analysis method used in this research is panel data regression analysis using Eviews 12. Results: The results of this study indicate that only Net Profit Margin has an influence on stock returns, while Return On Asset, and Earning Per Share have no significant effect on stock returns, and firm value interpreted by Price Book Value cannot moderate the effect of Return On Asset, Net Profit Margin, and Earning Per Share on stock returns. Limitations: The research is limited to several factors, namely the ratio of return on assets, net profit margin, earning per share, and price book value to stock profits. Besides, this research is only limited to telecommunication companies listed on the Indonesia Stock Exchange for the period 2018-2023. Contribution: This research can be used for consideration of stock investors in analysing stocks, this research can also be used as a literature reference for further research in examining stock returns.