Purpose: This research aims to determine the effect of Asset Structure, Total Asset Turnover (TATO), Fixed Asset Turnover, Debt To Equity Ratio (DER), Current Ratio (CR) on Profitability Return On Assets (ROA) in Property and Real Estate companies in the Construction and Subsectors. Buildings on the Indonesian Stock Exchange for the 2016-2023. Methodology/approach: This type of research is quantitative research using the SPSS version 27 program. The analytical tool used is the classic assumption test which includes the Normality Test, Multicollinearity Test, Heteroscedasticity Test, and Autocorrelation Test. Hypothesis testing includes Multiple Linear Regression Analysis, Determinant Coefficient Test, F Test, and T Test. Results/findings: The research results of simultaneous hypothesis testing state that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, Debt to Equity Ratio and Current Ratio have a significant effect on Return On Assets. Partial hypothesis testing states that Asset Structure, Total Asset Turn Over, Fixed Asset Turnover, and Current Ratio have a positive and significant effect on Return On Assets, while the Debt to Equity Ratio has a negative and insignificant effect on Return On Assets Conclusion: This study analyzes the impact of asset structure and financial ratios on Return on Assets in property and real estate companies listed on the IDX. The analysis results show that total assets turnover, fixed asset turnover, and debt to equity ratio have a significant effect on ROA, while the current ratio does not show a significant impact. Limitations: The use of historical data and variables is limited. The research year is only nine years with five variables Contribution: This research helps Property and Real Estate companies in the construction and building sector to see to what extent the company is able to generate profits from the assets it owns, with good marketing and management strategies.

Purpose: This research was conducted with the aim of seeing the influence of Sustainable Leadership on Sustainable Performance with the mediation of Social Innovation. Research methodology: The method used in this research was a quantitative method with questionnaire to collect data. The population consisted of manufacturing companies in Batam. The questionnaire was distributed through google forms and hypothesis testing was performed using a Structural Equation Model (SEM). Results: The results of this research show that Sustainable Leadership has a significant and positive influence on Social Innovation, Social Innovation has a significant and positive influence on Sustainable Performance, Sustainable Leadership has a significant and positive influence on Sustainable Performance and Sustainable Leadership has a positive and significant influence on Sustainable Leadership with the mediation of Social Innovation. Conclusion: The study concludes that sustainable leadership has a significant impact on sustainable performance, with social innovation serving as a mediating variable. The findings highlight the importance of integrating leadership practices focused on sustainability to enhance long-term organizational performance through innovation in social practices. Limitations: This research didn’t use a larger sample size and multiple data sources to validate these empirical findings. Contribution: This research contributes to the development of academic knowledge also by integrating sustainable research development, higher education, leadership and innovation.

Purpose: Therefore, this study aims to find out the perception of price, celebrity endorsers and online promotions in influencing buying interest mediated by electronic word of mouth in Skintific Skincare in Cilandak, South Jakarta.Methodology/approach: The method used in this study is a verifiable descriptive method with a quantitative approach. The data used is primary data, namely by distributing questionnaires to respondents using the Convenience Sampling technique.Results/findings: The results of the study show that price perception, celebrity endorsers, and online promotions have a positive and significant effect on E-WOM. Price perception and E-WOM also directly have a positive effect on buying interest, while celebrity endorsers and online promotions do not. Indirectly, E-WOM is able to mediate the influence of price perception, celebrity endorsers, and online promotions on buying interest significantly.Conclusions: Research shows that price perception, celebrity endorser, and online promotion have a significant positive influence on E-WOM. Good price perception drives consumer satisfaction, while celebrity endorser strengthens product image, and online promotion facilitates information dissemination.Limitations: The study is limited to Skintific Skincare products, thus results may not generalize to other product categories. Future research should consider broader product categories to enhance the applicability of the findings.Contribution: This study enriches the literature by incorporating E-WOM as a mediating variable, providing a comprehensive understanding of consumer purchase interest in a digital context and offering insights into effective marketing strategies for local Skincare brands.

AbstractPurpose: This study aims to explore the application of the discrete Hilbert transform (DHT) in measuring asset return risk within a portfolio, emphasizing its potential for enhancing risk evaluation in the field of financial mathematics.Methodology/approach: The research utilized a quantitative approach with data sourced from publicly available historical stock prices. Analysis was conducted using software MATLAB to implement the discrete Hilbert transform, which transforms time-series data into phase and amplitude components. The portfolio risk was calculated based on the transformed data, and the results were compared against traditional risk metrics such as variance and Value at Risk (VaR).Results/findings: The findings indicate that the discrete Hilbert transform provides additional insights into portfolio risk by capturing frequency-domain characteristics of asset returns. It complements traditional measures, offering a novel perspective on risk analysis. Specifically, the discrete Hilbert transform was effective in identifying subtle changes in risk patterns that were not apparent in time-domain analyses alone.Conclusion: This study investigates the application of the discrete Hilbert transform (DHT) in measuring the risk of asset returns within investment portfolios, specifically focusing on Indonesian stocks. TheLimitations: This study is limited by its focus on a small sample of stocks within a single financial market, which may restrict the generalizability of the findings. Additionally, the research does not account for macroeconomic factors that could influence asset returns.Contribution: This study contributes to the field of financial risk management by introducing the discrete Hilbert transform as a supplementary tool for risk analysis. It offers practical implications for portfolio managers, actuaries, and financial analysts seeking innovative methods to enhance risk assessment and decision-making processes.

Purpose: This study will look at how stock prices with non-performing loans (NPL) are affected by Net interest margin (NIM) and Loan to Deposit Ratio (LDR).Methodology/approach: This study uses secondary data from IDX for conventional banks in Indonesia from 2019 to 2023. This study uses the documentation method and analysis tools with the SEM-PLS approach.Results/findings: The results show that NPL is negatively and significantly affected by NIM, but NPL is not significantly affected by LDR, NIM is able to positively and significantly affect stock prices, but stock prices are not significantly affected by LDR. NIM has a positive and significant impact due to the mediating role of NPL. On the other hand, there is no significant impact between LDR and stock price with NPL mediation.Conclusions:Limitations: This study only uses the variables NIM, LDR, NPL and stock prices with a sample of 20 conventional banks listed on the IDX with annual reports for the period 2019 - 2023. Future research should be able to provide additional variables with a larger number to determine the effect on stock prices such as the use of financial ratios ROA, ROE, and external assets. In addition, it is also necessary to increase the number of samples used so that statistics can accurately represent the population such as using additional samples from Islamic banking, regional banking, or other industrial companies.Contribution: Stakeholders can use these results to assess the share price of the banking sector using financial ratios.

Purpose: This research aims to analyze the fairness of tax rules for women taxpayers and their relationship to the women work participation rate. This is motivated because in Indonesia there is an imbalance in non-taxable income (PTKP) regulations for women and men employees, especially in the formal sector, which in turn has an impact on the low rate of women work participation in the formal sector.Methodology: The analytical method used in this study is a qualitative method, namely a literature review supported by take-home pay calculation simulation data on women formal sector employees regarding perceptions of tax fairness.Results: This study obtained the result that there is an unfairness in the tax regulations for working women taxpayers compared to men and this is related to the lower level of women working in the formal sector compared to men, so that the work participation rate for women is lower than for men.Conclusion: This study highlights the importance of adjusting tax policies to address gender inequality, particularly concerning the lower Non-Taxable Income (PTKP) threshold for women. The international implications of these findings call for G20 countries, including Indonesia, to incorporate gender considerations into their tax regulations, in line with OECD recommendation.Limitations: The study relies on secondary data through literature reviews and simulations, which may not fully capture real-world variables or the broader socio-economic factors that affect women's participation in the workforce.Contribution: This research is expected to contribute in the form of policy recommendations to the tax directorate general to review tax rules that accommodate tax fairness for women taxpayers. This is in line with the OECD proposal at the G20 Presidential 2022 regarding Gender-Based Taxation Policies. This is also in line with the Omnibus Law UU Number 2 of 2022 concerning Job Creation, where the Government of Indonesia has paid attention to the rights of working women and provided facilities, for example, in the form of maternity leave, menstrual leave, etc.

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Purpose: This study aims to examine the influence of Customer Review and E-Service Quality, on purchase decisions mediated by the level of customer trust of the Shopee Application Methodology/Approach: The testing method used in this study was a quantitative method. This study used a questionnaire to collect data. The questionnaire was distributed by random sampling through Google Forms. Hypothesis testing was performed using a Structural Equation Model (SEM). Results/Findings: The results showed that online customer reviews had no effect on shopee purchase decisions, e-service quality had an effect on shopee purchase decisions, trust had an effect on shopee purchase decisions, trust weakened the influence of customer reviews on purchase decisions and trust weakened the influence of customer reviews on decisions purchase.Conclusions: Online customer review tidak berpengaruh terhadap keputusan pembelian di Shopee, sedangkan e-service quality dan trust memiliki pengaruh signifikan terhadap keputusan pembelian. Selain itu, trust memperlemah pengaruh customer review terhadap keputusan pembelian, sehingga Shopee perlu meningkatkan kualitas pelayanan inti untuk menjaga kepercayaan pelanggan.Limitations: This research is only limited to the variables of online customer reviews, e-service quality trust, and purchase decisions. There are many other factors that are very likely to be raised and explored for future research.nContribution: This research is expected to improve the purchase decisions and serve as a reference for further research.

Purpose: This study examined the sustainable use of an information system using the IS Continuance and Technology Acceptance Model (TAM) as a theory.Methodology/Approach: This is a quantitative research study with an explanatory method. The respondents are virtual account users on the Shopee in Samarinda City. Data were collected using purposive sampling and Structural Equation Model (SEM) techniques with SmartPLS.Results/Findings: The test results showed Perceived Ease of Use has a positive and significant impact on Attitude, Perceived Usefulness has a positive and significant impact on Attitude, Attitude has a positive and significant impact on IS Continuance, Perceived Ease of Use has a positive and significant impact on IS Continuance, and Perceived Usefulness has a positive and significant effect on IS Continuance. In addition, there is also a positive and significant effect of Attitude in mediating the relationship between Perceived Ease of Use on IS Continuance and Perceived Usefulness on IS Continuance. Conclusions: Perceived Ease of Use has a positive and significant effect on Attitude; Perceived Usefulness has a positive and significant effect on Attitude; Attitude has a positive and significant effect on IS Continuance; Perceived Ease of Use has a positive and significant effect on IS Continuance; Perceived Usefulness has a positive and significant effect on IS Continuance. Attitude was also found to be able to mediate the relationship between Perceived Ease of Use and IS Continuance positively and significantly, and also mediate the relationship between Perceived Usefulness and IS Continuance positively and significantly.Limitations: The variable in IS Continuance Theory are not used in their entirety, but only limited to aspects that improve customer attitudes, and create continuance information system usage actions. Contribution: The research focuses on the act of sustainable use carried out by information system users. The goal is to improve facilities that support uses convenience and usability so that users can show a positive attitude which will create information system continuance.