Reviu Akuntansi, Manajemen, dan Bisnis

Impact of TAM on Generation Z User Intention towards TikTok Live Shopping

Anggalia Wibasuri — 2026-06-25

Purpose: The development of digital technology has transformed the marketing landscape into social commerce, exemplified by TikTok Shop's Live Shopping feature. However, the acceptance level of this technology among Gen Z as digital natives requires in-depth analysis. Therefore, this study aims to analyze the influence of Perceived Usefulness (PU) and Perceived Ease of Use (PEOU) on Behavioral Intention (BI) with Attitude Toward Using (Yufi, Fadli, & Khalida) as a mediating variable based on the Technology Acceptance Model (Iswarani & Gautama).

Research Methodology: The study employed an associative quantitative method. Data were collected via online questionnaires from 100 respondents selected using probability sampling. Path analysis was performed using IBM SPSS version 25 software.

Results: The findings indicate that Perceived Ease of Use significantly affects ATU, whereas PU does not directly influence Attitude. Furthermore, ATU significantly influences Behavioral Intention.

Conclusions: It is concluded that Attitude acts as a full mediator. This implies that for Generation Z, forming a positive attitude is a mandatory prerequisite that bridges the gap between technology perception and the actual intention to use.

Limitations: This research focused on a single creator (@williesalim) and Generation Z; therefore, generalizations to other demographics should be made with caution.

Contributions: This research provides a theoretical contribution by explicitly demonstrating the full mediating role of user attitude between technical platform perceptions and behavioral intention in a live shopping ecosystem, thereby extending TAM literature in the context of digital natives.

Process Mining-Based Capacity Utilization Analysis in a Manufacturing Company

Charina Farasswari — 2026-06-18

Purpose: This study provides a strategic analysis of capacity utilization in a manufacturing company by examining workload distribution and transition loss through process mining to facilitate effective decision-making.

Research Methodology: The study was conducted at PT XYZ, a cosmetic manufacturing company in Indonesia that operates a 24-hour, three-shift system. A descriptive quantitative approach was applied using historical event log data from the daily production reports. Event log data from 24,553 production activities (Jan 2020-Mar 2021) were analyzed using Disco (Fluxicon) to visualize production flows, measure transition loss, and evaluate capacity utilization across three shifts.

Results: The results indicated a notable disparity in capacity utilization across shifts, with Shift 1 (50.56%) and Shift 2 (45.15%) overutilized and Shift 3 (4.29%) significantly underutilized. Consequently, the effective production capacity decreased, and the overall operational performance was reduced.

Conclusions: The findings indicate that uneven workload allocation leads to inefficient capacity use, resulting in opportunity and transition loss. Both overuse and underuse during shifts lower the overall production effectiveness. These findings support strategic decisions regarding capacity planning, resource allocation, and performance improvement.

Limitations: This study was limited to a single manufacturing company and relied on manually recorded event log data, which may limit the generalizability of the findings.

Contributions: This study builds on the fields of strategic management and operations management by demonstrating how process mining can be useful in strategic capacity planning and resource allocation decisions.

Online Customer Reviews and Repurchase Intentions: Customer Satisfaction Mediation in Makassar Fast Food Consumers

Muhammad Ilham Wardhana Haeruddin — 2026-06-30

Purpose: This study examines the effect of Online Customer Reviews (OCRs) on repurchase intention and the mediating role of customer satisfaction among fast-food consumers in Makassar.

Research Methodology: A quantitative, explanatory, and single cross-sectional survey was conducted involving 110 respondents selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Partial Least Squares Structural Equation Modeling with SmartPLS. The analysis assessed the measurement model, structural model, direct effects, and the specific indirect effect.

Results: OCRs had positive and significant effects on repurchase intention ((\beta=0.459\ p<0.001)) and customer satisfaction ((\beta=0.548\ p<0.001)). Customer satisfaction also positively influenced repurchase intention ((\beta=0.480\ p<0.001)). The indirect effect of OCRs on repurchase intention through customer satisfaction was significant ((\beta=0.263\ p<0.001)), indicating complementary partial mediation. Customer satisfaction accounted for 36.43% of the total effect, while OCRs and customer satisfaction jointly explained 68.2% of the variance in repurchase intention.

Conclusions: Credible and relevant OCRs strengthen repurchase intention both directly and indirectly by shaping customer satisfaction. Repeat purchasing therefore depends on the consistency between expectations formed through digital reviews and the actual food and service experience.

Limitations: The study was limited to fast-food consumers in Makassar and employed purposive sampling and a cross-sectional design, restricting broader generalization and causal inference.

Contributions: The study integrates e-WOM theory, Expectancy-Disconfirmation Theory, and the Stimulus-Organism-Response model to explain how online reviews influence repurchase intention through customer satisfaction, while providing practical insights for review management and service improvement.

Digital Resource Activation and Competitive Positioning in Indonesian MSMEs

Dudi Hendra Fachrudin — 2026-06-30

Purpose: This study investigates the micro-level process through which system features are transformed into digital resources and activated through sensing, seizing, and reconfiguring capabilities to generate emerging competitive positioning in Indonesian MSMEs.

Research Methodology: A multiple-case embedded design involving six Indonesian MSMEs was employed. Data were collected over six weeks through semi-structured interviews with twelve informants, participatory observation, and system log analysis. Data analysis followed within-case analysis, cross-case pattern matching, and analytical generalization stages.

Results: Routine embedding and managerial decision commitment are decisive in determining whether digital artifacts acquire strategic value. Data utilization intensity stimulates sensing capability; however, without managerial commitment, sensing does not evolve into seizing. Organizational adjustment further determines the effectiveness of reconfiguring capability. MSMEs with high activation intensity exhibited clearer emerging competitive positioning, including improved customer retention and faster market response.

Conclusions: Digital transformation in MSMEs operates as a staged activation continuum rather than a technology adoption event. Emerging competitive positioning arises only when resource qualification and capability activation align cumulatively. Digital investment alone does not guarantee competitive differentiation; behavioral institutionalization and managerial agency are essential.

Limitations: The study is limited to six MSMEs in a single regional ecosystem, restricting statistical generalization. The observation period captures early-stage activation effects rather than sustained competitive advantage.

Contributions: This study proposes a staged resource activation mechanism integrating RBV-oriented digital resource scholarship and dynamic capability theory within digitally emerging MSME contexts, offering theoretical refinement and practical guidance for policymakers and SME leaders in developing economies

Village-Owned Enterprise E-Government Adoption: A UMEGA Analysis in Tangerang

Aryo Wicaksono — 2026-06-22

Purpose: This study examines the determinants of behavioral intention among non-adopter BUM Desa managers in utilizing the bumdes.kemendesa.go.id portal for legal entity registration in Tangerang Regency, Indonesia, using the Unified Model of Electronic Government Adoption (UMEGA).

Research Methodology: A quantitative cross-sectional survey was conducted on 112 non-adopter BUM Desa managers during May–June 2026. Data were collected via a structured online questionnaire measuring seven UMEGA constructs with 28 indicators on a six-point Likert scale. Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4.0 was employed for analysis.

Results: Four of seven hypotheses were supported. Effort Expectancy (? = 0.263, p = 0.013) and Social Influence (? = 0.260, p = 0.046) positively influenced Attitude. Facilitating Conditions significantly affected both Effort Expectancy (? = 0.365, p = 0.007) and Behavioral Intention (? = 0.304, p = 0.044). Performance Expectancy, Perceived Risk, and the Attitude-to-Behavioral Intention path were not significant.

Conclusions: In mandatory G2B e-government contexts, adoption intention is driven by perceived simplicity, social pressure, and facilitating resources rather than by functional expectations or attitudinal mediation. The non-significant attitude-intention path is attributed to the mandatory nature of the service, which renders UMEGA's central mediation pathway less operative and calls for contextual recalibration.

Limitations: The cross-sectional design, single-regency scope, and modest R² values limit causal inference and generalizability.

Contributions: This study extends UMEGA to a mandatory G2B village-level context and recommends that policymakers prioritize operational support and village-head endorsement over attitudinal campaigns.

Determinants of Carbon Emission Disclosure in the Energy and Transportation Sectors

Evodia Jeniffer Meiliana Puspa — 2026-06-18

Purpose: This study aims to analyze the effects of International Organization for Standardization (ISO) 14001 certification, environmental performance, and industry competition on carbon emission disclosure.

Research Methodology: The research data were obtained from the annual and sustainability reports of energy and transportation companies listed on the Indonesia Stock Exchange (IDX) during the period 2021-2024. Data were analyzed using statistical methods, including multiple regression.

Results: The results indicate that ISO 14001 certification, environmental performance, and industry competition positively affect carbon emission disclosure.

Conclusions: This study shows that ISO 14001 certification, environmental performance, and industry competition positively affect carbon emission disclosure.

Limitations: The presence of numerous outliers in the data is a limitation of this study. Another limitation is that more than 50% of the sample companies did not have a Program Penilaian Peringkat Kinerja Perusahaan (PROPER) rating during the observation period.

Contributions: This research is expected to increase companies' commitment to managing the environmental impacts of their operations not just through ISO 14001 certification but also through ongoing efforts to improve environmental performance. Furthermore, increased transparency in carbon emissions disclosure is expected to boost investor confidence and strengthen corporate legitimacy in the capital market.

The Factors Affecting ATLAS Acceptance By Auditors

Eksa Ridwansyah — 2026-06-30

Purpose: This study examines the factors influencing auditors’ acceptance of the Audit Tool and Linked Archive System (ATLAS) application in Public Accounting Firms (KAPs) in Lampung Province, Indonesia, using the Technology Acceptance Model (TAM) framework.
Research Methodology: This study used a quantitative approach with multiple linear regression analyses. The sample consisted of public accountants using the ATLAS application in Lampung Province, Indonesia. Data were collected via online questionnaires, and SPSS was used for analysis to identify the factors affecting ATLAS usage.
Results: The results show that Perceived Ease of Use has a positive and significant effect on Actual Use (p < 0.001). Meanwhile, Perceived Usefulness (p = 0.514), Attitude Toward Using (p = 0.119), and Behavioral Intention (p = 0.089) did not significantly affect Actual Use. The regression model explains 55.5% of the variation in ATLAS acceptances.
Conclusions: The findings indicate that ease of use is the primary factor influencing auditors’ acceptance of the ATLAS. Although auditors generally perceive ATLAS as useful and have positive intentions toward its use, these factors do not directly determine actual usage behavior in this study’s context.
Limitations: This study focuses only on public accountants working at KAPs in Lampung Province, with a limited number of KAPs using ATLAS in their audit processes.
Contributions: This study provides valuable insights for PPPK and IAPI to enhance the ATLAS application for more effective use in auditing practices.

The Role of Knowledge Sharing in Linking Transformational Leadership with Innovative Work Behavior and Employee Performance in the Public Sector

Febrianti Indah Pratiwi — 2026-06-22

Purpose: This study examines the effects of Transformational Leadership on Innovative Work Behavior and Employee Performance through the mediating role of Knowledge Sharing among employees of the Ministry of State Secretariat.

Research Methodology: A quantitative approach was employed using data collected from 200 employees through a structured questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS).

Results: Transformational Leadership positively and significantly affects Knowledge Sharing, Innovative Work Behavior, and Employee Performance. Knowledge Sharing also positively influences Innovative Work Behavior and Employee Performance and significantly mediates the relationship between Transformational Leadership and both outcomes. Among all predictors, Knowledge Sharing exhibits the strongest effect on employee innovation and performance.

Conclusions: Knowledge Sharing emerged as the strongest predictor of employee innovation and performance and served as a significant mediator between Transformational Leadership and both outcomes. This finding underscores the importance of fostering collaborative learning and knowledge exchange to maximize the effectiveness of transformational leadership.

Limitations: This research focused on a single public institution and used a cross-sectional design.

Contributions: This study contributes to the organizational behavior and public sector management literature by providing evidence of the mediating role of Knowledge Sharing in linking Transformational Leadership with employee innovation and performance within a government institution undergoing bureaucratic reform.

Extending the Expectation-Confirmation Model with Trust: Explaining Civil Servants Continuance Intention toward G2E Systems

Ferio Pristiawan Ekananda — 2026-06-22

Abstract

Purpose: This study investigates the factors influencing civil servants' continuance intention to use SimASN, a mandatory Government-to-Employee (G2E) e-government system deployed by the Gorontalo Provincial Government, Indonesia.

Research Methodology: Drawing on the Expectation-Confirmation Model (ECM) and integrating Trust as an additional construct, this research proposes and tests an extended theoretical framework using Partial Least Squares Structural Equation Modeling (PLS-SEM). Data were collected through an online questionnaire from 204 civil servants (ASN), of which 200 valid responses were retained for analysis after data screening.

Results: Results indicate that Trust (TR) emerged as the strongest direct predictor of Continuance Intention to Use (CIU) (? = 0.410), followed by Satisfaction (SA) (? = 0.346) and Perceived Usefulness (PU) (? = 0.229). Expectation Confirmation (EC) exerts no significant direct effect on CIU but operates entirely through mediated pathways, most strongly via EC ? TR ? CIU (indirect effect = 0.230), closely paralleled by EC ? SA ? CIU (indirect effect = 0.215).

Conclusions: Trust emerges as the leading psychological mechanism, operating in parallel with Satisfaction, in mandatory e-government systems managing sensitive personnel data. The model extends ECM theory by demonstrating that conventional applications without Trust underspecify important variance in continuance intention.

Limitations: The cross-sectional design limits causal inference. The single-province, mandatory-system context may constrain generalizability to voluntary or multi-jurisdictional e-government settings.

Contributions: This study contributes to the public administration and information systems disciplines by providing an evidence base for prioritizing trust-building investments, particularly in data security and expectation alignment, to sustain long-term digital governance.

Investment Analytics, Fintech, Risk Perception, and Diversification

Novi Puji Lestari — 2026-06-30

Purpose: This study examines how investment analytics capability influences portfolio diversification effectiveness through financial technology integration and strategic risk perception in Indonesia’s emerging capital market.
Research Methodology: A quantitative cross-sectional design was applied using purposive sampling of 150 investors, advisors, asset managers, and fund managers. Data were collected through a Likert-scale questionnaire and analyzed using PLS-SEM with SmartPLS 4.
Results: Investment analytics capability positively influences financial technology integration (? = 0.642, p < 0.001) and strategic risk perception (? = 0.591, p < 0.001). Financial technology integration improves diversification effectiveness (? = 0.483, p < 0.001), while strategic risk perception has a negative effect (? = ?0.324, p < 0.001).
Conclusion: Investment analytics capability enhances diversification through technology adoption but may also increase risk awareness that limits portfolio expansion.
Limitations: This study is limited by its cross-sectional design, sample size, and focus on Indonesian investors, which may affect broader applicability.
Contributions: This study contributes an integrated model linking analytical capability, fintech adoption, and risk perception, while providing insights for investors and financial institutions to improve investment strategies.

Unlocking Employee Performance Through Digital Human Resource Management: The Mediating Role of Employee Engagement

Mira Labi Bandhaso — 2026-06-19

Purpose: This study aims to investigate the effect of Digital Human Resource Management (DHRM) on employee performance, with employee engagement serving as a mediating mechanism, within organizations operating in an emerging economy context.

Research Methodology: A quantitative research design was applied using a cross-sectional survey of employees working in organizations that have implemented digital HR practices in Makassar, Indonesia. Data were collected through a structured questionnaire and analyzed using PLS-SEM to examine both direct and indirect relationships among the study variables.

Results: The findings reveal that DHRM has a positive and significant effect on employee performance and employee engagement. Employee engagement also demonstrates a positive and significant effect on employee performance and partially mediates the relationship between DHRM and performance. These results indicate that digital HR practices enhance performance not only through improvements in operational efficiency but also by strengthening employees’ psychological engagement with their work.

Conclusions: The study concludes that DHRM functions as a critical organizational resource that supports employee engagement and performance. Digital HR transformation is more effective when it is implemented in ways that promote employees’ motivational and psychological investment in their work roles.

Limitations: This study is limited by its cross-sectional design, reliance on self-reported measures, and focus on a single regional context, which may limit causal inference and generalizability.

Contributions: This research contributes to the Digital HRM literature by offering a mechanism-based explanation of the DHRM–performance relationship through employee engagement and by providing empirical evidence from a secondary metropolitan area in an emerging economy.

The Influence of Sustainable and Transformational Leadership on Innovation Performance of MSMEs Mediated by Self-Efficacy

Ratih Anggraini — 2026-06-19

Purpose: This study examines the impact of sustainable and transformational leadership styles on innovation outcomes in Micro, Small, and Medium Enterprises (MSMEs) in Batam City. This study specifically investigates how these leadership approaches influence innovation performance, with a particular focus on their role in shaping employee self-efficacy as a mediating factor.

Research Methodology: This study uses primary data gathered through a questionnaire administered to 300 respondents. The sampling method employed is purposive, targeting Micro, Small, and Medium Enterprises (MSMEs) based in Batam City that have been in operation for a minimum of two years.

Results: The results indicate that both sustainable and transformational leadership have a significant positive effect on innovation performance. Additionally, both leadership styles significantly enhance employees’ self-efficacy.

Conclusions: The findings also revealed that self-efficacy acts as a mediating variable, strengthening the relationship between leadership styles and innovation performance.

Limitations: This study focused only on MSMEs in Batam City, limiting its generalizability.

Contributions: This study contributes to the existing literature by integrating the roles of sustainable and transformational leadership with self-efficacy and innovation performance, specifically within the context of MSMEs in Batam City.

Entrepreneurial Orientation, Digital Self-Efficacy, and SME Business Performance Through Opportunity Recognition

Palupi Permata — 2026-06-22

Abstract

Purpose: This study examines whether the interaction between entrepreneurial orientation and digital self-efficacy improves SME business performance through opportunity recognition within the internal business process perspective in culinary SMEs in West Java Province.

Research Methodology: This study employed a quantitative approach with an explanatory survey method. Data were collected using questionnaires distributed to 301 culinary SME owners in West Java Province, Indonesia. The sampling technique was carried out through probability sampling using a cluster random sampling approach. Data analysis was conducted using Structural Equation Modelling (SEM) with SEM-AMOS Software.

Results: The results indicate that entrepreneurial orientation and digital self-efficacy positively affect opportunity recognition, which in turn improves internal business process performance. Opportunity recognition partially mediates these effects, with digital self-efficacy, combining self-efficacy and digital literacy, playing a key role in enhancing SMEs’ ability to identify and develop opportunities.

Conclusions: Strengthening entrepreneurial orientation and digital self-efficacy enhances opportunity recognition, which subsequently improves SME business performance from an internal business process perspective. Opportunity recognition serves as a critical mechanism linking entrepreneurial capability and digital confidence to performance.

Limitations: This study is confined to culinary SMEs in West Java Province using a cross-sectional design, limiting generalizability to other sectors, regions, or longitudinal behavioral changes.

Contributions: This study extends digital self-efficacy as an integrated psychological–digital construct and enriches SME performance literature through an internal business process perspective. Practically, it provides guidance for SMEs, policymakers, and development institutions to strengthen entrepreneurial orientation and digital self-efficacy via opportunity recognition to improve business performance.

Artificial Intelligence-Driven Human Resource Management, Justice, Trust, and Employee Retention in Indonesia Startups

Hafied Noor Baja — 2026-06-30

Purpose: This study examines how AI-driven Human Resource Management (AI-HRM) influences organizational justice, trust in AI, job satisfaction, and retention intention among Indonesian digital startup employees, with technology readiness as an antecedent of AI-HRM.
Research Methodology: This study used a quantitative explanatory approach. Data were collected via an online questionnaire administered through Google Forms from 390 employees of digital startups in Jakarta, Bandung, Surabaya, and Yogyakarta who had experience with AI-HRM systems. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS version 3.3.9.
Results: The findings show that technology readiness positively influences AI-HRM, and that AI-HRM, in turn, positively influences organizational justice and trust in AI. Organizational justice and trust in AI also positively affect job satisfaction and retention intention. Job satisfaction is a significant predictor of retention intention. The mediation results confirm that organizational justice, trust in AI, and job satisfaction explain the mechanism by which AI-HRM improves employee retention.
Conclusions: AI-HRM can strengthen employee retention when supported by ready employees and fair, trustworthy systems.
Limitations: This study is limited to cross-sectional survey data from Indonesian digital startups, which may restrict broader generalization.
Contributions: This study contributes to the AI-HRM, organizational justice, technology readiness, and retention literatures, while offering guidance for startup leaders and HR managers on designing ethical AI-HRM systems.

Technology Acceptance FinTech Using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2)

Dely Indah Sari — 2026-06-30

Purpose: This study investigates the factors influencing FinTech acceptance using the Unified Theory of Acceptance and Use of Technology 2 (UTAUT2) framework.
Methodology: A quantitative research design was employed using an online survey of 276 Indonesian FinTech users. Data were collected from existing users and analyzed using PLS-SEM to examine the relationships among the UTAUT2 constructs, Behavioral Intention and Use Behavior.
Results: Social Influence was the strongest predictor of Behavioral Intention (? = 0.489, p < 0.001), followed by Performance Expectancy, Hedonic Motivation, and Habit. Facilitating Conditions strongly influenced Use Behavior (? = 0.830, p < 0.001), while Price Value was insignificant. The UTAUT2 model explained 81.9% of Behavioral Intention and 77.9% of Use Behavior variance.
Conclusions: Social Influence and Facilitating Conditions were the strongest determinants of Behavioral Intention and Use Behavior, indicating that social influence plays a more important role than perceived price value in encouraging FinTech acceptance.
Limitations: The use of a cross-sectional survey design limits the ability to capture changes in user behavior and technology acceptance.
Contribution: This study confirms the robustness of the UTAUT2 framework in explaining FinTech acceptance and provides practical insights for FinTech providers to enhance user-acceptance.

Gamification Elements and GoPay User Retention Among Generation Z in Bandung

Rizkita Sukma Gayanti — 2026-06-19

Purpose: This study aimed to examine the effect of gamification elements on GoPay user retention among Generation Z in Bandung. The analysis focuses on three core gamification components: the reward system, challenge and mission, and social interaction.

Research Methodology: This quantitative study was conducted in Bandung, Indonesia, targeting Generation Z users of the GoPay digital wallet application. Data were collected from 325 respondents using structured questionnaires based on the established literature on gamification and user retention. The data were analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 4.0 to evaluate the relationships between constructs.

Results: The results demonstrated that gamification elements positively influenced user retention. The reward system, challenge and mission, and social interaction significantly affected user satisfaction, loyalty, and usage frequency. The reward system exhibited the strongest effect among the variables.

Conclusions: The study concludes that well-designed gamification strategies can enhance user engagement and strengthen the long-term retention of GoPay users, particularly among Generation Z in Bandung.

Limitations: This study focused on Generation Z users in Bandung, which restricts the generalizability of the findings to other demographic segments, age groups, or geographic regions. Differences in cultural background, digital literacy, and financial behavior across populations may produce varying outcomes if the model is applied in different contexts.

Contributions: This study contributes to the literature on digital marketing and financial technology by providing empirical evidence of the role of gamification in improving user retention. It also offers practical insights for GoPay and other fintech companies in designing effective gamification strategies.

Service Quality and Operational Performance Management in BPJS Outpatient Registration During COVID-19

Aldirafi Gani — 2026-06-30

Purpose: This study analyzes Social Security Administering Agency (Badan Penyelenggara Jaminan Sosial/BPJS) outpatient registration waiting time and integrates it with a SERVQUAL-based model to assess service quality and patient satisfaction during the COVID-19 pandemic.
Research Methodology: This study used an integrative quantitative design that combined objective time-and-motion observations and a SERVQUAL questionnaire with a five-point Likert scale. The Service Quality (SERVQUAL) variables consisted of Tangibles (X₁), Reliability (X₂), Responsiveness (X₃), Assurance (X₄), Empathy (X₅), and Patient Satisfaction (Y).
Results: The observation data showed an average total waiting time of 72.86 minutes, exceeding the ?60-minute national outpatient standard. Medical-record distribution averaged 18.80 minutes, while consultation waiting time averaged 44.31 minutes. The SERVQUAL analysis linked these delays to Reliability, Responsiveness, and Assurance as the most relevant dimensions in explaining patient satisfaction, with the regression model explaining 67.6% of the variance (R Square = 0.676).
Conclusions: Waiting time can serve as an operational indicator for interpreting service quality using SERVQUAL. Reliability, Responsiveness, and Assurance are central dimensions for improving outpatient BPJS registration services.
Limitations: The study was conducted in one hospital and one observation period during the COVID-19 pandemic.
Contributions: This study offers a managerial framework linking waiting-time measurement, SERVQUAL dimensions, patient satisfaction, and operational improvement in hospital services

Firm Characteristics and Earnings Management: Does Governance Still Matter?

Rafrini Amyulianthy — 2026-06-30

Purpose: This study examines how firm size and leverage influence earnings management and whether corporate governance mechanisms moderate these relationships, grounded in legitimacy theory.
Research Methodology: Moderated Regression Analysis (MRA) was applied to 135 manufacturing companies listed on the Indonesia Stock Exchange (IDX) during 2023.
Results: Larger and more leveraged firms tend to engage in earnings management to preserve legitimacy. Audit committee meeting frequency significantly reduces earnings management and weakens the positive effects of both firm size and leverage on it. Board of commissioners meeting frequency also negatively affects earnings management and attenuates the leverage–earnings management relationship; however, it paradoxically amplifies the firm size–earnings management relationship, suggesting that governance formality without substantive oversight may be counterproductive.
Conclusions: Active audit committees serve as effective deterrents to earnings management, while the board of commissioners produces mixed moderating effects depending on the quality of engagement. Regulators and firms should prioritize substantive governance practices over mere formal compliance.
Limitations: Findings are confined to IDX-listed manufacturing firms in 2023, with earnings management proxied through Jones discretionary accruals and governance measured solely by meeting frequency. Caution is advised when generalizing across sectors or different macroeconomic conditions.
Contributions: This study enriches legitimacy theory by explaining earnings management behavior in Indonesian manufacturing firms. Empirically, it highlights audit committee effectiveness as a critical deterrent to earnings management, offering practical guidance for regulators and companies to prioritize substantive governance over formal compliance.

The Role of Mothers in Strengthening Household Economic Resilience Through MSMEs Toward Achieving SDGs

Hendra Hadiwijaya — 2026-06-19

Purpose: This study examines the role of mothers in strengthening household economic resilience through their involvement in Micro, Small, and Medium Enterprises (MSMEs) in Banyuasin Regency and their contribution to achieving Sustainable Development Goals (SDGs) 5 and 8.

Research Methodology: A quantitative approach was employed using a survey of 120 mothers who actively own and manage MSMEs in the beauty, food, handicraft, and service sectors in Indonesia. Data were collected through a structured questionnaire and analyzed using Variance-Based Structural Equation Modeling (VB-SEM) with the Partial Least Squares (PLS) technique.

Results: The findings indicate that MSMEs have a strong and significant direct effect on household economic resilience (? = 0.738; T = 9.359). Mothers’ participation also directly influences household economic resilience (? = 0.179; T = 2.104) and significantly contributes to MSME development (? = 0.681; T = 13.017). Furthermore, mothers’ involvement indirectly enhances household economic resilience through MSMEs (? = 0.502; T = 8.216).

Conclusions: Empowering mothers through MSME activities significantly strengthens household economic resilience, with MSMEs serving as important mediating mechanisms.

Limitations: This study was limited to Banyuasin Regency, which may restrict the generalizability of the findings.

Contributions: This study contributes to the Human Resource Management and women’s entrepreneurship literature by highlighting the strategic role of mothers in promoting family economic resilience and sustainable development.

Driving Innovation and Competitive Advantage through Human Resource Management, Culture, Technology, and Employee Comitment

Anung Haryanto — 2026-03-31

Purpose: This study examines how organisational culture, employee commitment and Human Resource Management (HRM) practices jointly influence innovation and competitive advantage.
Research Methodology: A quantitative survey design was adopted, and data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test direct and indirect relationships among human resouce management, culture, technology, and employee commitment on innocation and competitive advantage.
Results: Results reveal that culture significantly affects HRM practices, innovation and competitive advantage, HRM practices are strong predictors of both innovation and competitive advantage, employee commitment has a direct effect on competitive advantage but not on HRM or innovation, and HRM mediates the relationship between culture and both innovation and competitive advantage, but not for employee commitment.
Conclusions: The findings indicate that culture and HRM form the core mechanisms driving innovation capability and competitive outcomes, while employee commitment plays a more limited role unless embedded in a strong cultural?HRM system.
Limitations: This study uses a cross-sectional design and self-reported data, which may limit causal interpretation and generalizability.
Contributions: The study contributes to theory by clarifying the mechanism through which culture converts into performance via HRM and innovation. It offers practical guidance for aligning culture, HRM practices and innovation strategy.

Determinants of Stock Price Volatility: The Role of Sustainability Disclosure in Manufacturing Firms

Denny Putri Hapsari Denny — 2026-06-18

Purpose: This study investigates whether earnings volatility, dividend policy, and asset growth affect stock price volatility in Indonesian manufacturing firms and examines the moderating role of sustainability disclosures.

Research Methodology: Using secondary data from the annual and sustainability reports of manufacturing firms listed on the Indonesia Stock Exchange (IDX) for the period 2020–2024, the sample was selected through purposive sampling, resulting in 35 firms (175 firm-year observations). Panel data regression with interaction terms was employed, and model selection tests indicated that the random effects model was the most appropriate.

Results: The findings show that earnings volatility and asset growth significantly influence stock price volatility, whereas dividend policy does not have a significant effect. Sustainability disclosure significantly moderates the relationships between earnings volatility and stock price volatility, as well as between asset growth and stock price volatility; however, it does not moderate the dividend policy volatility relationship.

Conclusions: Stock price volatility is driven by firm fundamentals and is conditional on a firm’s sustainability transparency.

Limitations: This study focuses on manufacturing firms in a single emerging market and measures sustainability disclosure using an index approach that captures the extensiveness rather than the disclosure quality.

Contributions: This study enriches capital market research by integrating financial and sustainability information to explain volatility formation.

Strengthening Village Governance Through Whistleblowing and Local Culture for Sustainable Development Goal 16

Gde Herry Sugiarto Asana — 2026-06-18

Purpose: This study aims to examine the role of whistleblowing in strengthening village governance by analyzing the relationship between whistleblowing intention and behavior, as well as the moderating role of local culture.

Methodology: This study employs a quantitative approach using survey methods. The research was conducted in village governments across Bali, involving 245 respondents selected through proportional stratified random sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS 3.2.9.

Results: The findings show that whistleblowing intention significantly influences whistleblowing behavior. Local culture positively affects both intention and behavior and significantly strengthens the relationship between whistleblowing intention and behavior. These findings indicate that cultural values play an important role in transforming ethical intention into actual reporting behavior.

Conclusions: This study concludes that the effectiveness of whistleblowing systems depends not only on individual intention but also on the cultural context that supports ethical actions. Strong local cultural values encourage individuals to translate ethical intentions into actual behavior.

Limitations: This study focuses only on village governments in Bali and includes limited variables.

Contributions: This study extends the theory of planned behavior by integrating local culture as a contextual and moderating factor, while providing practical insights for strengthening transparency and accountability in achieving Sustainable Development Goal (SDG) 16.

Fiscal Decentralization and Welfare Spending in Indonesian Local Governments: Women's Participation as a Moderator

Riska Venni — 2026-06-30

Purpose: This study aims to examine the relationship between fiscal decentralization and welfare spending and to investigate the moderating role of women’s participation in strengthening the relationship between fiscal decentralization and welfare spending in local governments.

Research Methodology: This study employs panel data from 466 district and city governments in Indonesia during 2022–2023. Fiscal decentralization is measured using the Budget Realization Report (LRA) and Operational Report (LO), while the proposed relationships are examined using moderated regression analysis.

Results: The findings reveal that fiscal decentralization, measured through LRA and LO indicators, has a positive and significant effect on welfare spending. However, women’s participation does not significantly moderate this relationship, indicating that numerical representation alone does not necessarily improve the effectiveness of fiscal policies in supporting welfare allocation.

Conclusions: The study confirms that stronger fiscal decentralization contributes to increased welfare spending at the local government level. Nevertheless, women’s participation has not demonstrated a significant role in enhancing the impact of fiscal decentralization on welfare outcomes.

Limitations: This study is limited by the short observation period, focus on Indonesian local governments, and quantitative measurement of women’s participation, which may not fully capture its quality and influence.

Contributions: This study contributes to fiscal decentralization and public governance literature by demonstrating the importance of fiscal capacity in welfare spending and emphasizing the need to consider the quality of women’s participation in public decision-making.

Family Cohesion and Entrepreneurial Orientation for Family Business Longevity

Arifin Djakasaputra — 2026-06-22

Purpose: This study examines the influence of family cohesion and entrepreneurial orientation on family business longevity through the mediating roles of family harmony and innovation capability. It addresses the limited integration of socio-emotional and entrepreneurial perspectives in explaining the sustainability of family businesses.

Research Methodology: A quantitative approach was employed using survey data from 255 Indonesian family business owners and managers. Data were analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM) to test the proposed relationships.

Results: The findings revealed that family cohesion significantly enhanced family harmony, and entrepreneurial orientation positively influenced innovation capability. Family harmony and innovation capability have significant positive effects on family business longevity. Mediation analysis confirmed that family harmony and innovation capability mediated the relationships between family cohesion and family business longevity and between entrepreneurial orientation and family business longevity, respectively.

Conclusions: Family business longevity is shaped by both socioemotional and entrepreneurial dimensions, with family harmony and innovation capability serving as key mechanisms supporting intergenerational continuity.

Limitations: The cross-sectional design and Indonesian context may limit the generalizability of these findings.

Contributions: This study integrates socio-emotional wealth and entrepreneurial perspectives into a unified framework of family business longevity and provides practical insights into strengthening family harmony, innovation, and long-term business sustainability across generations.

Workload, Compensation, and Employee Loyalty: Mediating Role of Job Satisfaction in Islamic Banking

Choiriyah Choiriyah — 2026-06-30

Purpose: This study aims to determine the influence of workload and compensation on job loyalty through employee job satisfaction as an intervening variable. The object in this study is an employee of Bank Sumsel Babel Palembang Sharia Branch.
Research Methodology: Sampling technique using probability sampling method with cluster random sampling method. The research method used is associative research using the type of primary data obtained from the results of questionnaire answers. The analysis technique used is Structural Equation Modeling (SEM) with SMART-PLS software.
Results: The results of this study show: There is a significant influence of workload and compensation on employee work loyalty at Bank Sumatra Babel Sharia, Palembang Branch; There is a significant influence of workload and compensation on employee work satisfaction at Bank Sumatra Babel Sharia, Palembang Branch; There is a significant influence of job satisfaction on employee work loyalty at Bank Sumatra Babel Syariah, Palembang Branch.
Conclusions: Workload and compensation significantly influence job loyalty and job satisfaction. Job satisfaction also significantly affects loyalty and mediates the relationships at Bank Sumsel Babel Sharia Branch Palembang.
Limitations: The study is limited to one branch, uses self-reported cross-sectional data, and excludes other determinants such as leadership, organizational culture, and career development variables.
Contributions: This study enriches Human Resource Management (HRM) literature by confirming job satisfaction’s mediating role and provides managerial insights for improving workload management and compensation systems in Islamic banking institutions.