Purpose: This study explores the influence of green creativity on green competitive advantage in Surabaya's logistics industry, with green brand image as a mediator. With Indonesia's logistics sector facing urgent environmental challenges, sustainable innovations, and enhance a company’s eco-friendly image.Methodology: A quantitative approach was used. Data was gathered from 140 member companies of the Indonesian Trucking Association (Aptrindo) DPC Surabaya, with top management as respondents. A census sampling method was used, and the data was analyzed through Structural Equation Modeling (SEM) using a Partial Least Square (PLS) approach.Results: The findings show that green creativity positively affects both green competitive advantage and green brand image. Additionally, green brand image enhances green competitive advantage and mediates the relationship between green creativity and competitive advantage.Conclutions: To achieve sustainable competitive advantage, companies in the transportation sector need to continue to innovate through green creativity and build a strong green brand image. In doing so, companies will not only improve their brand image in the eyes of consumers but also strengthen their competitiveness in the increasingly competitive and sustainability-oriented logistics industry.Limitations: The study has limitations, including its focus on members of the Indonesian Trucking Association DPC Surabaya and the transportation sector.Contribution: Despite these limitations, it offers valuable insights for entrepreneurs, government bodies, investors, and academics aiming to promote sustainability in logistics and other sectors.

Purpose: To determine the direct influence of employer branding, social media, organizational attractiveness, and corporate reputation on the intention to apply for a job. Additionally, the study aims to investigate the indirect effect of employer branding on the intention to apply for a job through social media, organizational attractiveness, and corporate reputation. Research methodology: The research was conducted on university alumni in Malang. It employed a survey method using a questionnaire as the data collection tool. The study involved 210 respondents from both public and private universities in Malang. A Likert scale ranging from 1 to 5 was used for measurement. The analysis was performed using Structural Equation Modeling (SEM) with PLS software. Results: The study reveals that employer branding significantly boosts job application intentions, with social media serving as a mediator that amplifies this impact. Organizational attractiveness, emphasizing product quality and workplace environment, emerges as the most influential factor. Corporate reputation also positively influences job application intentions and mediates the relationship with employer branding. These interconnected factors offer valuable guidance for enhancing recruitment strategies. Limitations: The study has limitations, including its focus university alumni in Malang. Contribution: This research can be seen from several aspects that are relevant to both theory and practice in the fields of human resource management and organizational marketing, particularly related to employer branding and recruitment.

Purpose: This study analyzes the influence of product photos on consumers’ interest in the Instagram account @skintificid, targeting its followers.Methodology: A quantitative approach was employed utilizing online questionnaires distributed via Google Forms. The sample size was determined using the Slovin formula with a sampling error of 10 %.Results: The study found a significant but weak negative correlation between product photos and consumers’ purchasing interest. This indicates that, as the quality of product photos increases, purchasing interest decreases. Therefore, while the hypothesis that product photos influence consumer interest is accepted, this influence is negative.Conclusions: The study shows that Skintific is more popular among young women with limited purchasing power. Attractive product photos can encourage purchases, but unrealistic expectations may lower interest. Purchase decisions are influenced by visual elements, preferences, reviews, and purchasing power.Limitations: The research focuses solely on skincare brands, limiting its generalizability. Additionally, the sample consisted exclusively of female respondents, which may not accurately represent a broader consumer base.Contribution: The findings contribute to the understanding of how product imagery affects consumer buying interest, particularly in the context of social media marketing.

Purpose: This study examines how m-banking service quality, including efficiency, reliability, security, privacy, responsiveness, and communication, impacts customer satisfaction and loyalty.Research Methodology: Conducted in Indonesia, the research employs a quantitative approach with 135 respondents who have used m-banking services at least three times. Data were analyzed using Moderated Regression Analysis (MRA) through the SmartPLS 4.0 software.Results: The results indicate a significant and positive impact of m-banking service quality on customer satisfaction (R² = 50.8%) and loyalty (R² = 36.3%). Key statistical analyses, including validity tests (Cronbach’s alpha > 0.6) and hypothesis testing with t-statistics (t > 1.96, p < 0.05), affirm the reliability of the findings. However, the study is limited by its reliance on self-reported data and its geographical scope, which may not fully represent broader market behaviors.Conclusions: This study evaluates how the quality of m-banking services impacts customer satisfaction and loyalty. The results show that service quality positively affects both satisfaction and loyalty, with factors like transaction efficiency, trust, security, and accessibility playing key roles. Meeting or exceeding customer expectations enhances long-term loyalty and encourages recommendations.Limitation: The study’s limitations include a sample confined to respondents with prior experience using mobile banking (m-banking) services, thereby excluding potentially insightful perspectives from new or infrequent users.Contribution: This research contributes to the growing field of digital banking by highlighting service quality's role in fostering satisfaction and loyalty. It introduces a refined model that aligns with the ongoing digitalization in the banking sector, offering insights for future enhancements in customer-centric innovations and strategic implementations in m-banking.

Purpose: This study aims to examine and analyze the Follow-up on the Audit Report of the Indonesian Supreme Audit Agency (BPK RI) on the Local Government Financial Report (LKPD) of the Kepulauan Meranti Regency, as well as to assess the level of transparency and accountability in financial performance reporting.Research methodology: This research uses a descriptive qualitative approach, employing document study or content analysis, and in-depth interviews with stakeholders such as auditors.Results: The audit opinion was a "disclaimer of opinion" due to several critical issues: the financial report lacked clarity and did not meet presentation standards, supporting documentation for financial transactions was insufficient, and the accounting system was inadequate, causing inconsistencies. Weak internal controls and limited resources, including insufficient training and experience in financial management, further contributed to the problem. The study recommends improvements in transparency, accuracy, and human resource capacity to achieve better audit opinions in the future.Conclusions: The 2023 BPK report highlights suboptimal management of Fixed Assets, affecting the quality of the financial statements. Follow-up actions have been delayed due to factors such as human resources, coordination, and weak internal control. Efforts should focus on improving asset management and coordination with BPK.Limitations: The limitations encountered during the research process include the difficulty in collecting confidential data and the challenges of conducting interviews with relevant decision-makers.Contribution: This study focuses more on qualitative research methods, which differentiates it from previous studies that have focused more on quantitative methods and statistical analysis.Keywords: Audit, BPK RI Audit Report, Financial Reporting, Follow-up, QualitativeHow to Cite: Monalika, H, P. (2024). Analisis Opini Tidak Memberikan Pendapat BPK RI terhadap Laporan Keuangan Kabupaten Kepulauan Meranti. Reviu Akuntansi, Manajemen, dan Bisnis (Rambis), 4(2), 265-273.