Purpose: This study examines the influence of financial factors on profitability, namely Return On Assets (ROA), Return On Equity (ROE), Net Interest Margin (NIM), and Operating Expenses to Operating Income (OEOI), with regard to the stock prices of digital banking and digitally transformed banking in Indonesia from 2021 to 2023. Methodology/approach: Quantitative research approach was used. The type of data used in this study is secondary data, with a population consisting of 12 digital banks and banking companies that have digital transformation listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. Results/findings: The results of the study show that ROA and BOPO has a negative and statistically significant effect on stock prices, ROE and NIM has a positive and statistically significant effect on stock prices. Conclusions: COVID-19 has accelerated digital banking and shifted investor focus to tech innovation. ROA and OEOI had negative effects on stock prices (H1 and H4 rejected), while ROE and NIM had positive effects (H2 and H3 accepted). Limitations: This research is limited to the financial performance ratios used, and the results focus on digital banking companies in Indonesia only. Contribution: This study can be used as a literature reference for further research, especially on the influence of financial factors in terms of profitability on the share prices of digital banking in Indonesia.

Purpose: This study examines how companies’ environmental performance is affected by Green Human Resource Management (GHRM), with a focus on the moderating influence of corporate environmental ethics and the mediating effect of green organizational culture. Methodology/approach: A quantitative research approach was employed, with data acquired through surveys aimed at organizations implementing GHRM policies. The links between GHRM, green organizational culture, corporate environmental ethics, and environmental performance were examined using path analysis. Results/findings: Green organizational culture serves as a mediator between GHRM and environmental performance, and GHRM activities greatly improve corporate environmental performance. The positive correlation between GHRM and environmental performance is reinforced by corporate environmental ethics, underscoring the significance of ethical commitment in maximizing GHRM's advantages of GHRM. Conclusions: Green organizational culture and environmental ethics are key to improving sustainability, while GHRM supports but does not directly drive performance. Companies should focus on building strong green values and ethical practices. GHRM, green culture, ethics, and performance are interconnected, with ethics moderating GHRM’s impact of GHRM. To enhance GHRM’s effectiveness of GHRM, firms should offer training, promote eco-values, and align policies with sustainability goals. Limitations: As the data are restricted to companies that have implemented GHRM policies, the conclusions might not qualify as relevant to other companies. Deeper qualitative insights are not offered by quantitative methods. Contribution: This study adds to the body of knowledge in GHRM by highlighting the vital roles that environmental ethics and green organizational culture play in improving corporate environmental performance.

Purpose: This study explores community-based tourism (CBT) development in Aneuk Laot Village, Sabang City, as a strategy to support Sustainable Development Goals (SDGs). Methodology/approach: A qualitative case study was conducted using interviews, observations, and a literature review. The informants included Pokdarwis, traditional leaders, and BUMDes managers. Results/findings: The tourism potential of Aneuk Laot includes natural (Lake Aneuk Laot, forests, hills), cultural (traditional customs), and culinary tourism. Effective CBT is driven by active community participation, including youth, women, and local institutions such as Pokdarwis, BUMDes, and traditional leaders. This collaborative model supports the preservation of local assets and contributes to the achievement of the SDGs. Conclusions: The development of community-based tourism (CBT) in Gampong Aneuk Laot contributes significantly to the achievement of the SDGs through cultural preservation, environment, and community empowerment. The active involvement of youth, women, and indigenous groups in tourism management creates jobs, increases income, and strengthens the ownership of local resources. This model promotes sustainable development from social, economic, and ecological aspects. Limitations: This research is limited to examining how community-based tourism development can support sustainable development goals (SDGs) in a region.  There are many other areas which can be studied both in the tourism sector and in other sectors as supporting sustainable development goals (SDGs) Contribution: The research results can be useful for community-based tourism studies and various types of studies supporting sustainable development goals (SDGs).

Purpose: This study explores how emotional intelligence (EI) influences leadership effectiveness and team performance. It identifies key EI components that drive effective leadership behaviors and examines their impact on team dynamics. Additionally, the study provides insights for human resource practitioners on incorporating EI into leadership development programs to foster cohesive and high-performing teams. Methodology: This research adopts a qualitative approach, utilizing a literature review and library research. It examines scholarly articles, books, and empirical studies related to emotional intelligence, leadership effectiveness, and team performance. Various emotional intelligence models and leadership styles are analyzed to understand their influence on team outcomes. Results: The findings indicate a strong correlation between emotional intelligence and leadership effectiveness. Leaders with high EI are more capable of fostering trust, encouraging open communication, and managing team conflicts—all of which enhance team performance. Traits such as empathy, self-awareness, and social skills are identified as crucial in promoting team cohesion and productivity. Conclusions: Emotional intelligence, leadership effectiveness, and team performance are essential components of high-performing organizations. Emotionally intelligent leaders cultivate trust, collaboration, and motivation, resulting in improved outcomes. Integrating emotional intelligence into leadership training significantly enhances both individual and team success. Limitations: The interviews conducted through questionnaires may lack validity, as the responses could not be directly verified. Additionally, the questionnaire items were derived from limited sources, which may have affected the reliability of the results. Contribution: This research is expected to enhance organizational and team performance and serve as a reference model for future studies.

Purpose: The aim of this study is to develop an accounting information system as an application using a framework laravel to support the calculation of depreciation  and interest expense on the right-of-use assets of PT Bank Oke Indonesia, Tbk. Methodology/approach: The research methodology used the Laravel Framework with PHP programming language, MySQL as the database, and testing with Black Box Testing. Results/findings: This research shows that the accounting information system based on the Laravel Framework has been successfully developed according to the agreed-upon design, as evidenced by the testing results, and operates according to the requirements. Conclusions: This study develops an accounting information system for right-of-use assets by designing a PSAK 73 application using the Laravel framework with the PHP programming language, MySQL database, and black box testing. The application supports storing lease agreements, calculating Net Present Value (NPV), right-of-use asset values, lease liabilities, depreciation, and interest expenses, as well as generating journal entries for depreciation and accumulated depreciation automatically to reduce errors and improve data accuracy. Limitations: This study is limited to a single case study of PT Bank Oke Indonesia (TBK).  This application is not representative of all companies in the banking industry, and is only designed for Bank Oke Indonesia. Contribution: This research is beneficial for Bank Oke Indonesia in calculating depreciation expense and interest expense rights to use assets and information technology to improve the quality of financial reporting.

Purpose: This study aims to evaluate the relevance of a cashless society among Generation Z by employing the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The focus is to understand the factors influencing the acceptance and adoption of cashless payment systems within this demographic. Methodology/approach: The study was conducted in Denpasar City, targeting Generation Z individuals who reside there and have used digital wallet or e-wallet services. The sample size was determined using Hair’s formula, resulting in a total of 135 respondents. Results/findings: The findings suggest that the UTAUT model, particularly factors such as Behavioral Intention, Habit, and Social Influence, significantly affects the adoption of cashless payment methods. This indicates that user intention and habitual behavior are key drivers in embracing this technology. Conclusions: On the other hand, variables such as Awareness, Facilitating Conditions, Hedonic Motivation, Perceived Security, and Performance Expectancy did not show a significant influence on users’ behavioral intentions. This implies that, in the context of cashless payment adoption, social factors and habits are more influential than security concerns or performance expectations. Limitations: The study is limited to Generation Z, whereas cashless technology adoption is also growing among Millennials and Baby Boomers. Contribution: This study contributes to behavioral science, especially in the area of financial technology, and provides insights into the practical application of the UTAUT model.

Purpose: This study aims to analyze the development of Ledre MSMEs, examine the role of stakeholders in the empowerment process, and identify empowerment strategies for Ledre entrepreneurs in Gapluk Village, Purwosari Sub-District, Bojonegoro Regency. Methodology/approach: This study employs a qualitative descriptive method. Data collection techniques included observation, semi-structured interviews, and documentation. Miles and Huberman’s interactive analysis model was used to explore the development of Ledre MSMEs in Gapluk Village and the role of stakeholders in community empowerment, as well as SWOT analysis to determine appropriate strategies for empowering Ledre MSMEs in Gapluk Village. Results/findings: The results showed that the number of Ledre MSMEs in Gapluk Village has declined from 2020 to 2024 due to various factors. Therefore, efforts to empower Ledre MSMEs to overcome this decline must involve stakeholders from the village to the regency-level government, relevant agencies or institutions, and Ledre business actors such as policymakers, coordinators, facilitators, implementers, and accelerators. Conclusions: Collaboration between stakeholders is expected to create the right strategy for empowering Ledre MSMEs in Gapuk Village according to the potential strengths and weaknesses, challenges, and development opportunities they face. Limitations: The limitations of this study include the geographical coverage limited to Ledre MSMEs in Gapluk Village as the case study location; therefore, the results may not be generalizable to other regions. Contribution: The results of this study can serve as a reference for policymakers in formulating policies that support the empowerment of MSMEs through collaboration between MSMEs actors, BUMDes, and related stakeholders to maximize local potential in community empowerment efforts.

Purpose: This study examines the market dynamics, operational challenges, and competitive strategies of SMEs in the online food delivery sector around STIE Ganesha, with a focus on identifying performance drivers and actionable solutions for business optimization. Methodology/approach: A qualitative descriptive approach was adopted, involving semi-structured interviews with 20 SME owners using GoFood, GrabFood, and ShopeeFood. Data were collected from December 2024 to February 2025 and analyzed thematically to map operational patterns and market behaviors. Results/findings: Key determinants of customer retention included taste quality (highlighted by 85% of respondents), service speed (70%), and promotional effectiveness (65%). SMEs leverage product differentiation (e.g., hyperlocalized menus) and platform partnerships to sustain their market share. However, challenges persist, such as platform instability (reported by 60% of businesses) and insufficient digital literacy for advanced marketing tactics. Conclusions: The study underscores that SMEs’ competitiveness in campus-centric markets hinges on balancing micromarket responsiveness (e.g., adapting to seasonal demand) with operational agility. The strategic integration of digital tools and collaborative logistics, rather than reliance on third-party platforms alone, has emerged as critical for scalability. Limitations: The findings are context-bound to SMEs near STIE Ganesha and major delivery platforms. Future studies should explore rural and non-campus ecosystems to validate the universality of the proposed strategies. Contribution: Theoretical: Expands the Resource Orchestration Framework by contextualizing SME strategies in hyper-localized digital economies. Introduces a micro market analysis model linking campus-specific demand cycles to operational decision-making.Practical: Provides actionable toolkits, including a Dynamic Pricing Matrix for demand fluctuations and a Partnership Optimization Framework for platform collaboration. Methodology/approach: The study was conducted from December 2024 to February 2025, employing a descriptive qualitative approach. Data were collected through semi-structured interviews with 20 business owners using platforms such as GoFood, GrabFood, and ShopeeFood. Results/findings: The taste quality, fast service, and effective promotions are crucial for attracting and retaining customers. Despite high competition, SMEs have maintained their market positions through product differentiation, flavor innovation, and promotional packages. Although online delivery platforms offer substantial support, respondents highlighted the need for improved platform stability and more consistent promotional efforts. They also expressed the importance of training in digital marketing and operational management to enhance competitiveness. Limitations: This study is limited to SMEs operating around STIE Ganesha and on major online platforms. Broader generalizations require similar studies in different regions with varying business models. The research contributes to the fields of entrepreneurship and business management by providing insights for policymakers, platform providers, and business associations. Contribution: These insights focus on supporting SMEs through training, platform partnerships, and strategic collaborations. The research focused on operational processes, customer service, marketing strategies, and platform support. Novelty : The exploration of how platform partnerships, operational innovation, and digital marketing strategies influence the performance of SMEs in the online food delivery market, a topic that has not been extensively explored in prior research.

Puspose: This study examines the correlation of HSE and work environment on job satisfaction, with organizational commitment as a mediating factor. Methodology/Approach: In February 2025, a survey was conducted with 350 participants using the Krejcie and Morgan method. The survey aimed to assess the validity and reliability of the measurement instruments, test the hypotheses, and explore the relationships among the variables. The results indicated that Health, Safety, and Environment (HSE) practices significantly impacted organizational commitment. However, job satisfaction did not facilitate the relationship between HSE and organizational commitment. Results/Findings: Health, Safety, and Environment (HSE) practices significantly influence organizational commitment. The findings indicate that HSE initiatives create a safe and supportive work environment, which fosters employee trust, well-being, and loyalty. This, in turn, enhances their long-term commitment to the organization. While the work environment impacted job satisfaction, it did not significantly affect organizational commitment in this study. Additionally, job satisfaction was not identified as a meaningful mediator between other factors. This suggests that HSE practices and a supportive work environment have a stronger influence on organizational commitment than job satisfaction alone. Conclusions: HSE (Health, Safety, and Environment) practices significantly impact organizational commitment. In contrast, the work environment influences job satisfaction but does not directly affect commitment. Additionally, job satisfaction was not a significant mediator between these two constructs. Organizations should strengthen their HSE practices and create a safe, positive work environment to enhance employee engagement and organizational commitment. Initiatives such as leadership development, recognition programs, and growth opportunities can increase employee motivation and improve long-term performance.

Purpose: The aim of this research is to find out whether human resource competence, internal control systems and good university governance have a direct or indirect effect on the quality of state universities' financial reports. Methodology/approach: The research uses a quantitative approach, with data collection methods using questionnaires. The research sample was 255 leaders, internal supervisory units, managers and preparers of PTN financial reports in the UAPPA/B Unit in the Java Region. Path analysis was used as an analytical tool in this research, with SEM-PLS. Results/findings: Human resource competency, internal control system and good university governance  has a positive and significant effect on the quality of financial reports. Human resource competency and internal control system has a positive and significant effect on good university governance. Human resource competency, internal control system has a positive and significant effect on the quality of financial reports through good university governance. Limitations: This study is limited by measuring the quality of financial reports from the perspective of human resource competency, internal control system and good university governance. While there are several other variables that can affect the quality of financial reports, such as the quality of information technology, because currently financial reports are done based on applications. Contribution: This finding is expected to increase the understanding that quality financial reports are produced by competent human resources in accounting, the organization has good internal control and the organization implements good university governance appropriately. Furthermore, this study contributes to the literature by showing the importance of financial report quality to maintain the image of the organization. Novelty: This study addresses the gap in previous research, that the competence of human resources for managing current financial reports must be complemented by an understanding of the use of applications that have been determined by the ministry.