Purpose: This study aims to provide empirical evidence of the influence of the hexagon theory on financial reporting fraud in telecommunications companies on the IDX with an observation period of 2019-2023. Methodology/Approach: This study uses secondary data. The hexagon theory as an independent variable includes elements of stimulus, financial stability, external pressure, personal financial needs, opportunities, nature of industry, external auditor quality, capabilities, rationalization, ego and collusion. Financial reporting fraud is measured by the fraud score model. Results/Findings: Data analysis with multiple linear regression provides empirical evidence that financial stability, nature of industry, capabilities, and ego have an effect on financial reporting fraud. Conclusions: Not all elements of the Hexagon Theory are capable of detecting fraudulent financial reporting. Out of the six elements, only four can detect it: the pressure (stimulus) element from the FS proxy, the opportunity element from the NoI proxy, the rationalization element from the CIA proxy, and the ego element from the FNCP proxy. However, this does not apply to the other variables, which show no influence of the Hexagon Theory in detecting FFR. These variables include pressure (stimulus) from the FT, EP, and PFN proxies, opportunity from the IM and EAQ proxies, capability from the CID proxy, and collusion from the CWGP proxy. The independent variables in this study contribute 17.9% to FFR. Limitations: The study used purposive sampling with a sample size of 20 telecommunications companies listed on the IDX. This is a quantitative study with secondary data. Contribution: To reduce financial reporting fraud, management needs to pay attention to the stimulus factor from the Financial Stability (FS) proxy, opportunity from the Nature of Industry (NoI) proxy, rationalization from the Change in Auditor (CiA) proxy and ego from the frequent number of CEO's picture (FNCP) proxy.

Purpose: To empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management, and to empirically test and analyze the influence of a company's Financial Distress condition on Earnings Management based on Fraud Hexagon. Research/Methodology: Secondary data, banking financial report data, statistical analysis, quantitative methods with descriptive analysis and hypothesis testing, Warppls 7.0, evaluation of structural models and goodness of fit, collection of banking financial report data on the Indonesian stock exchange. Results: In this research, the Financial Distress variable cannot affect the practice of Earnings Management in a company and Fraud Hexagon cannot moderate the influence of Financial Distress on (Earnings Management). Conclusions: The presence of fraudulent elements can exacerbate the challenges faced by a company during financial distress, thereby potentially increasing the risk of fraudulent activities and unethical behavior in financial reporting. Limitations: This study is limited by small sample size, inadequate data quality, and the influence of unexpected external factors, so the results may not be widely generalizable. Contribution: Provides new insights into the relationship between financial distress and earnings management, has practical implications for improving financial transparency, and provides policy recommendations for tightening regulations to prevent fraud in financial reporting.

Purpose: This research aims to analyze the influence of influencer marketing and live streaming on purchase intentions and purchasing behavior for skintific products on the TikTok Shop platform. Research methodology: A quantitative approach was used by collecting data through a survey of 200 respondents who have interacted with Skintific products via TikTok Shop. Partial Least Squares (PLS) analysis was employed to examine the relationships between variables. Results: The results indicate that influencer marketing has a positive and significant impact on purchase intention, with factors such as expertise, attractiveness, and credibility of influencers playing a key role. Additionally, the live streaming feature shows a significant influence on purchase intention, creating an interactive shopping experience that enhances consumer trust. Purchase intention is proven to mediate the relationship between influencer marketing and purchasing behavior, as well as between live streaming and purchasing behavior. Conclusions: Influencer marketing and live streaming on TikTok Shop have a significant impact on consumers' purchase intentions and behaviors. Influencers who possess expertise, attractiveness, and credibility are able to build positive perceptions that enhance consumers' intention to buy a product. Additionally, the interactive features of live streaming such as live product reviews and Q&A sessions create a convincing shopping experience, making consumers feel more confident and interested in the featured products. Purchase intention not only serves as the initial step in the decision-making process but also reinforces the influence of influencer marketing and live streaming on consumer purchasing behavior. Limitations: : Limited to TikTok Shop consumers and focused on Skintific products, so the results may be less generalizable to other e-commerce platforms or products. Contribution: field of digital marketing, academic.

Purpose: The purpose of this study is to examine the impact of online customer reviews and flash sale promotions on purchase interest in skintific skincare products with consumer attitude as a mediating variable Research methodology: Study uses a quantitative approach with closed questionnaire survey techniques. The reseach sample consisted of students from several universities in Surakarta with data analysis carried out using PLS 3.0 Results: The findings reveal that Online Customer Reviews and Flash Sale Promotions have a positive and significant influence on Purchase Interest. Additionally, Consumer Attitude acts as a mediator in the connection between these variables and Purchase Interest. Conclusions: Online Customer Reviews have a positive and significant influence on Purchase Intention, indicating that positive consumer reviews can increase purchase interest. Additionally, Flash Sale Promotions are also proven to have a positive and significant effect on Purchase Intention, showing that sales promotions through flash sale mechanisms are effective in attracting consumer interest. Consumer attitude also plays an important role, as it has been shown to have a positive and significant effect on Purchase Intention. These findings emphasize the importance of customer reviews, flash sale promotions, and consumer attitudes in shaping purchase intention. Limitations: The study lie in the use of only two variable independent, closed questionnaire method and limited sample coverage to students in Surakarta. Contribution: The reseach helps to advance the field of digital marketing strategies, especially in increasing the effectiveness of online promotions and utilizing customer reviews to encourage purchase interest.  

Purpose: The purpose of this study is to investigate the impact of electronic word-of-mouth (e-WOM) on repurchase intentions for products from Mbah Blangkon Yogyakarta MSME. The study aims to explore the roles of customer loyalty and satisfaction as mediating variables in this relationship. Additionally, it seeks to apply the AISAS (Attention, Interest, Search, Action, and Share) framework to better understand how e-WOM influences consumer decision-making processes. Methodology: The research approach used was quantitative, with purposeful sampling procedures. Data were acquired through surveys from Mbah Blangkon Yogyakarta consumers who had made more than five transactions in the previous three months, offered good feedback, and evaluated the products highly. Data was analyzed using SEM-PLS, with a total of 110 respondents. Results: The study reveals that e-WOM has a positive and significant impact on repurchase intentions, both directly and mediated by customer loyalty and satisfaction. Specifically, the quality of e-WOM enhances repurchase intentions, whereas the quantity of e-WOM negatively affects them. Conclusions: Electronic word of mouth has a good and significant impact on repeat sales because customer reviews provide useful information about the product. In the context of this study, customer loyalty and satisfaction serve as a median for recurrent purchases, which are positive and significant. Another finding from this study is that loyalty has a significant impact on repeat sales since consumers are willing to go to further lengths to obtain the goods. Limitations: This study has several limitations: it focuses on a single MSME in Yogyakarta, which may limit generalizability. Additionally, it relies on self-reported data. Finally, the research examines only specific variables related to e-WOM. Contribution: Managerial implications indicate that Mbah Blangkon MSME can use e-WOM as an effective marketing technique to increase repurchase intentions through customer loyalty and satisfaction. The AISAS model can help in designing targeted digital marketing efforts. This research provides valuable insights for business practitioners in leveraging e-WOM to enhance customer relationships.

Purpose: The purpose of this study is to examine and prove the effect of self-efficacy on employee performance, with job loyalty as a mediating variable, on employees (courtiers) at the Yogyakarta Palace. Methodology: This study uses a quantitative approach through the type of primary data with a population consisting of 416 employees from four divisions in the Yogyakarta Palace. The research sample of 100 employees (courtiers) was selected using random sampling technique. Data analysis was carried out using the Structural Equation Modeling (SEM) Partial Least Square (PLS) method using Smart PLS 4 software. Results: The results showed that self-efficacy has a significant effect on employee performance, job loyalty also has a significant effect on employee performance, and self-efficacy has a significant effect on job loyalty. However, the effect of self-efficacy on employee performance through work loyalty as a mediating variable is not significant. Conclusions: Employees (courtiers) with stronger beliefs in self-efficacy tend to have better performance and also higher loyalty to the organization. This research shows that the loyal attitude of courtiers based on a sense of love and belonging to the culture and traditions of the Yogyakarta Palace is an attitude of self-devotion, not a factor of work loyalty in general. Building self-efficacy in courtiers is very important to increase their loyalty and performance at work. Limitations: First, because this study only looks at the relationship between variables that are still limited. Second, the sample used may be limited to a particular sector, so the results cannot be generalized to various organizational contexts. Contribution: It is important to maintain the existing vocational training and mentoring. Strengthen the existing job training and mentoring system in the Palace as an effort to align with cultural challenges in this era of modernization..

Purpose: With dividend policy acting as an intervening variable, this study intends to investigate the impact of leverage and investment opportunity set on firm value in manufacturing companies listed on the Indonesia Stock Exchange (IDX) between 2016 and 2022. Research methodology: The sample method used is purposive sampling, with a total of 122 companies as samples. The analysis method of this research uses path analysis and is processed using SPSS 25 tools. Results: The findings indicate that the following factors affect firm value: leverage, investment opportunity set, and dividend policy. Leverage has no effect on firm value, while investment opportunity set has an impact on dividend policy. Additionally, dividend policy cannot be an intervening variable between leverage and investment opportunity set. Conclusions: The study concludes that leverage significantly influences firm value, as companies with higher debt levels are perceived to have greater future growth prospects. Investment opportunity set also positively affects firm value, indicating that broader investment opportunities enhance returns and increase firm value. However, dividend policy neither directly influences firm value nor mediates the relationship between leverage or investment opportunity set and firm value. Limitations: Limited research proves the effect of leverage, Investment Opportunity Set, and devidend policy as mediating variables on firm value. Contribution: This research contributes to investors' understanding that if they want to invest, they should look at the company's prospects through firm value. Companies must be considered from an investor's perspective, including the level of debt and Investment Opportunity Set, if they want to be considered good.

Purpose: The purpose of this research is to analyze the effect of green marketing and brand image on repurchases through customer satisfaction as an intervening variable in Torufarm Palu products. Methodology: This research methodology is quantitative and was used to examine consumer purchases at Torufarm Palu. The sampling technique used in this study was nonprobability sampling by using purposive sampling. A sample of 120 respondents was selected based on Sugiono's statement. The analysis method used was SEM-PLS. Results: The results showed that green marketing and brand image have a positive effect on customer satisfaction, green marketing has a positive effect on repeat purchases, brand image has a negative effect on purchases, and customer satisfaction has a positive effect on purchases. In addition, there is an indirect relationship between green marketing and brand image to repurchase through customer satisfaction. Conclusions: Torufarm Palu can improve customer satisfaction through its green marketing and brand image. The green marketing, demonstrated by the sale of fresh fruits and vegetables, has proven effective in influencing consumers to repurchase Torufarm Palu's products. However, the brand image does not significantly influence repeat purchases, as visitors tend to overlook the company's brand image due to the large number of competitors. Limitations: The research variables are limited to aspects that can increase consumer satisfaction and encourage companies to improve their services to maintain the company's brand image. This research is limited to aspects of green marketing and specifically focuses on repeat purchases through customer satisfaction. Contribution: This study contributes to the literature on green marketing and brand image by providing a detailed analysis of the factors that can influence repeat purchases through customer satisfaction with torufarm products.

Purpose: The blue economy is based on the principle of the sustainable use of marine resources directed at economic growth by utilizing marine-based resources. The objective of this research is to analyze the strategy structure and analyze priority strategies for Blue Economy Development in the Maritime Tourism sector in Patutrejo Village with environmental, tourism, economic, and social dimensions. Methodology: Data collection was carried out by determining the elements and detailing them with the help of experts based on specific expert criteria through interviews, focus group discussions, and validation. Interpretive structural modeling (ISM) and MICMAC analysis tools are used to determine elements with high driver power and low dependence values as priority strategies. Results: From the results of the analysis of priority strategies in this research, they include Environmental Elements (L): Water Conservation (L1) and Carrying Capacity (L2); Tourism Elements: Tourist Attractions (P4); Economic Elements: Tourism Industry Opportunities (E1) and Retributions (E2); Social Elements: Welfare (S2); Institutional Element: Central Government Support (K1). Conclusions: The analysis recommends a strategic approach to developing a blue economy in Patutrejo Village by focusing on environmental conservation, institutional strengthening, and local community empowerment to support sustainable marine-based tourism. Five key elements Environment, Tourism, Economy, Social, and Institutional were assessed using the ISM-MICMAC method. High-driving, low-dependence sub-elements identified include water conservation, tourism attraction development, local economic opportunities, community welfare through creative industries, and central government support for village tourism programs. Limitations: This study has limitations in that the development analysis is still general. For further research, a strategic analysis was carried out specifically in certain fields. Contribution: We hope that this can be a recommendation for determining strategies for the development and sustainability of the blue economy for managers and stakeholders in the marine tourism sector.

Purpose: This study examines the influence of the local wisdom of Panca Budhi Indriya on competitive advantage in 4&5-star hotels in Bali. It also investigated the mediating role of strategic thinking in enhancing the relationship between local wisdom and competitive advantage. Methodology: This study adopted a quantitative approach and used survey data collected from 158 general managers of 4&5-star hotels in Bali. Data were analyzed using Structural Equation Modeling-Partial Least Squares (Rahayu & Yanis) with SmartPLS 3 software. The study employs a structured questionnaire based on indicators developed for local wisdom, strategic thinking, and competitive advantage. Results: The findings revealed that Panca Budhi Indriya has a significant and positive influence on competitive advantage. Additionally, strategic thinking significantly mediated the relationship between Panca Budhi Indriya and competitive advantage, acting as a complementary mediator. This demonstrates that integrating local wisdom with strategic management practices enhances hotels’ competitive edge. Conclusions: This study examines the influence of local wisdom Panca Budhi Indriya on competitive advantage, both directly and indirectly through strategic thinking. The findings confirm that Panca Budhi Indriya, as a form of intangible local wisdom, significantly enhances competitive advantage. Additionally, strategic thinking acts as a complementary mediator, further strengthening this relationship. Limitations: This study was limited to 4&5-star hotels in Bali, which may not fully represent the broader hospitality sector. This quantitative approach also limits the exploration of deeper qualitative insights into the role of local wisdom in strategic management. Contribution: This study contributes to the field of tourism and hospitality management by providing empirical evidence of how local wisdom can serve as a strategic resource for achieving competitive advantage. These findings offer practical insights for hotel managers, policymakers, and academics interested in integrating cultural values into strategic planning to support sustainable tourism development.