Reviu Akuntansi, Manajemen, dan Bisnis

Assessment of Coral Reef Condition in Nusi Island, Nabire, Indonesia

2026-02-12T07:47:50+07:00

Purpose: This study aimed to assess coral reef health at Nusi Island, Nabire, Indonesia, by analyzing the benthic composition using Remotely Operated Vehicle (ROV) technology.

Research Methodology: Data were collected using the Underwater Photo Transect (UPT) method, deploying a 50-meter transect line at approximately 10 m depth. High-resolution images were captured, and 1,500 data points were analyzed to evaluate the benthic substrate composition.

Results: The findings revealed severe degradation of coral reefs. Site 2 (Pulau Nusi) showed only 3.13% live coral cover, with sand and rubble dominating the substrate. Site 1 (Nabire) fared slightly better, with 6.64% live coral cover, although it still showed significant damage.

Conclusions: The coral reefs at both study sites are severely degraded, with Site 2 in a critical state, mainly due to sedimentation. These data highlight the need for targeted management strategies to mitigate these stresses and foster reef recovery.

Limitations: This study was limited to a single 50-meter transect at one depth, providing a snapshot of the reef condition. Further research is required to identify specific degradation drivers and conduct long-term monitoring.

Contributions: This study provides the first quantitative assessment of coral reef conditions on Nusi Island, offering essential baseline data for future conservation efforts.

Can Interaction of Performance Measurement, Remuneration, and Financial Management System Improve Performance of Indonesian State Universities?

2026-05-12T08:36:19+07:00

Purpose: This study aims to examine whether the interaction between performance measurement, remuneration, and financial management systems can improve the performance of Indonesian state universities within the context of governance reforms and increased institutional autonomy.

Methodology: Data were obtained from secondary sources, including archival and observational data of state universities in Indonesia, with financial management statuses of legal entities, public service agencies, and government work units. The sample was selected using purposive sampling, focusing on state universities that published annual reports between 2017-2023 period. Before the Moderated Regression Analysis (MRA) testing, classical assumption tests were conducted to ensure the validity of the model.

Results: The findings indicate that performance measurement, remuneration systems, and financial management systems significantly affect state university performance.

Conclusions: This study provides empirical evidence that can be utilized for policymaking to enhance the performance of state universities. State universities must strengthen performance measurement systems that include key and additional performance indicators to ensure more comprehensive performance evaluations.

Limitations: This study has limitations because several variables were difficult to measure and required the use of categorical measurements.

Contributions: This study contributes to the public sector accountability and organizational change literature by proposing a multidimensional framework that integrates performance measurement, remuneration, and financial governance.

Determinants of Brand Loyalty through Customer Experience and moderated by Government Regulation in Indonesian Television

2026-04-07T08:27:11+07:00

Purpose: This study aims to analyze the determinants of brand loyalty strategy through customer experience, moderated by government regulation, in the television industry in Indonesia.

Methodology/approach: This research employs a quantitative approach, with a population of 7,346,149 television viewers and a sample of 320 respondents selected using proportional sampling techniques. Data analysis was conducted using Structural Equation Modelling (SEM) with SmartPLS software.

Results/findings: The findings are expected to demonstrate that business separation significantly influences customer experience, which subsequently strengthens brand trust and loyalty among television audiences. Furthermore, government regulation functions as a moderating variable that may either strengthen or weaken the relationships among variables, depending on the level of policy intervention in the television industry.

Conclusions: Technological innovation and television quality content have a significant effect on customer experience, while AI-driven personalization and television quality content have a significant impact on brand loyalty. However, AI Driver Personalization and Technological innovation did not significantly affect brand loyalty.

Limitations: Because the study used a quantitative cross-sectional survey that captures data at a single point in time, it cannot establish causal relationships or assess how constructs like customer experience and brand loyalty evolve over time, limiting causal inference in the rapidly changing television and media landscape.

Contributions: This study contributes to the marketing management literature, particularly in the context of branding strategy and consumer behaviour within the media industry.

User Experience, Perceived Quality, and Service Quality as Determinants of E-Commerce Loyalty Mediated by Trust

2026-04-07T08:28:26+07:00

Purpose: This study examines the effects of user experience, perceived quality, service quality, and customer engagement on customer loyalty, emphasizing the mediating role of consumer trust in e-commerce. Customer engagement is a direct driver of loyalty and an indirect factor that strengthens trust.

Research Methodology: A quantitative approach was used to collect data from 389 e-commerce users via an online survey. Structural Equation Modeling (SEM) was used to analyze the relationships among the variables.

Results: User experience, perceived quality, and service quality significantly enhance consumer trust, which positively affects customer loyalty. Customer engagement plays a dual role, directly influencing loyalty and indirectly shaping it through trust, confirming trust as a key mediator.

Conclusions: User experience, perceived quality, service quality, and customer engagement significantly affect consumer trust. User experience, perceived quality, and customer engagement significantly influenced customer loyalty, whereas service quality showed no significant direct effect.

Limitations: This study is Limited to Indonesian e-commerce and cross-sectional data. This study highlights engagement as a critical mechanism for building trust and sustaining loyalty.

Contributions: This study contributes to the literature by demonstrating that user experience, perceived quality, service quality, and customer engagement jointly influence customer loyalty through consumer trust. This indicates that e-commerce platforms should prioritize enhancing experience, quality, and engagement to build and maintain trust and loyalty.