International Journal of Business and Applied Economics
International Journal of Business and Applied Economics (IJBAE), is an international peer-reviewed journal that is aimed to be an international forum and platform for disseminating high-quality business, management, and economic-related research, by Formosa Publisher. IJBAE seeks to publish high-quality, scholarly empirical journal articles that are related to management, finance, accounting, economics, business, and its applications. The journal strives to serve as the ultimate vehicle for the exchange of ideas and research studies among business and economics scholars internationally. IJBAE is dedicated to publishing scientific articles on the study of management, finance, accounting, economics, and business from different aspects and perspectives as well as the themes that have been determined. IJBAE publishes articles in January, March, May, July, September, and November. Formosa Publisher collaborates with: IJBAE has been widely indexed: 1. Google Scholar, 2.COPERNICUS INTERNATIONAL (ICV 2023: 85,92), 3. Directory of Research Journals Indexing, 4. CrossRef (DOI), 5. Research Bible, 6.ROOT Indexing, 8. GARUDA, 9.WorldCat, 10. IUPUI Library, 11. Russel Sage College, 12.Scilit, 13. CiteFactor 14. Eurasian Scientific Journal Index 15. Global Index for Continuing Resources 15. Sharpe/Romeo, 16. Dimensions
The Influence of Competence and Leadership Style on Performance Through Job Satisfaction of Educational Staff at Hkbp Nommensen University Medan
The development of higher education requires educational staff to possess adequate competence and to be supported by effective leadership styles in order to provide optimal services. Performance data of educational staff at HKBP Nommensen University Medan indicate fluctuations and a decline in quality in recent years, highlighting the need to evaluate factors influencing performance, particularly competence, leadership style, and job satisfaction. This study aims to analyze the effect of competence and leadership style on the performance of educational staff through job satisfaction as an intervening variable. This study is associative research using a quantitative approach. The results show that directly, competence and leadership style have a positive and significant effect on job satisfaction and on the performance of educational staff. These findings indicate that job satisfaction plays a strategic role in strengthening the relationship between competence, leadership style, and performance. In terms of total effects, competence and leadership style significantly contribute to the performance of educational staff, both directly and indirectly through job satisfaction. Furthermore, competence, leadership style, and job satisfaction explain 71.1% of the variance in educational staff performance, while the remaining 28.9% is influenced by other factors such as work motivation, organizational commitment, work discipline, training and development, and performance appraisal systems.
Copyright (c) 2026 Maris Stella Sitorus, Yeni Absah, Parapat Gultom https://creativecommons.org/licenses/by/4.0
Determinant of Audit Quality: The Role of Key Audit Matters, Audit Tenure, Audit Fees and Firm Size (Evidence From Basic Materials and Industrial Companies 2022–2024)
This study examines the effects of key audit matters (KAM), auditor tenure, audit fees, and firm size on audit quality in basic material and industrial companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. Using a quantitative approach with purposive sampling, the study analysis 207 firm-year observations from 69 companies through logistic regression analysis. The results indicate that audit fees have a significant positive effect on audit quality, while firm size has a significant negative effect. In contrast, KAM disclosure and auditor tenure do not significantly influence audit quality. These findings show that audit pricing mechanism play a more critical role in enhancing audit quality. From a policy perspective, these findings suggest the need to re-evaluate the implementation of Key Audit Matters (KAM) disclosures to ensure they provide entity-specific, decision-useful information rather than repetitive, boilerplate narratives that are merely replicated across reporting periods.
Copyright (c) 2026 Adaline Yolanda Claudia Cristie, Kurniawati https://creativecommons.org/licenses/by/4.0
From Faith to Governance: A Systematic Literature Review of Church Financial Accountability and Transparency
This study investigates financial accountability and transparency as central pillars of governance in church organizations through a systematic literature review (SLR) of empirical and conceptual studies published from 2015 to 2025. Focusing on stewardship, governance structures, internal control, and accounting standards, the review synthesizes 33 eligible studies identified using the PICO framework. The findings reveal recurring weaknesses in church governance, including inadequate internal controls, blind trust, limited financial literacy, and low adoption of digital reporting systems. This study contributes a governance-oriented framework that integrates theological, organizational, and technological dimensions, offering practical implications for strengthening accountability, enhancing transparency, and restoring public trust in church financial management.
Copyright (c) 2026 Theophilia Fina Febrione Leiwakabessy, Lilik Purwanti https://creativecommons.org/licenses/by/4.0
The Impact of Generation Z Characteristics on Turnover Intention among Nurses: The Mediating Role of Job Satisfaction at Husada Hospital
This study aims to analyze the effect of Generation Z characteristics on turnover intention among nursing staff, with job satisfaction serving as a mediating variable, at Husada Hospital. The increasing tendency of turnover among Generation Z nurses represents a critical challenge for the sustainability of nursing services, particularly given this generation’s strong expectations regarding work flexibility, work–life balance, rapid feedback, and opportunities for self-development. A quantitative research approach was employed using a survey method. The study sample consisted of Generation Z nursing staff at Husada Hospital, selected through purposive sampling. Data were collected using structured questionnaires and analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS version 3.2.9. The results demonstrate that Generation Z characteristics have a positive and significant effect on job satisfaction. Job satisfaction also has a negative and significant effect on turnover intention and is proven to mediate the relationship between Generation Z characteristics and turnover intention. These findings indicate that Generation Z characteristics do not inherently increase turnover intention but instead function as a protective factor when organizations are able to create satisfying work conditions. Therefore, managing generational characteristics through sustained efforts to enhance job satisfaction is a key strategy for reducing turnover intention among Generation Z nursing staff and ensuring long-term workforce stability.
Copyright (c) 2026 Karissa Anita, Bernard Widjaja https://creativecommons.org/licenses/by/4.0
Barriers to Effective Compliance with Know Your Customer Principle in Small Public Accounting Firms: A Qualitative Study
This study aims to analyze internal and external barriers that influence the effectiveness of compliance with Know Your Customer (KYC) principles in small-scale public accounting firms. The study uses a qualitative approach through a review of literature, regulations, and empirical findings related to KYC implementation. The results of the study indicate that internal barriers include limited human resources, low regulatory understanding, and minimal technological support, while external barriers include regulatory complexity, client resistance, and competitive pressures. The interaction of these two factors causes KYC implementation to tend to be administrative and not fully meet regulatory standards. This study emphasizes the need for more targeted regulatory, technical, and educational support to improve the effectiveness of KYC implementation and strengthen financial crime prevention in Indonesia.
Copyright (c) 2026 Salsabila Nur Aini Sekarningrum https://creativecommons.org/licenses/by/4.0
The Role of Digital Leadership and Knowledge Management in Realizing the Digital Transformation of the Directorate General of Taxes with Organizational Agility as Mediation and Digital Culture as Moderation
The purpose of this research is to examine the relationship between digital culture, the digital transformation of the Directorate General of Taxes (DGT), and digital leadership, knowledge management, and organisational agility. In order to determine the nature of the relationships between the variables, this quantitative study used descriptive statistics and SEM-PLS analysis. We used dynamic capability theory to analyse data gathered from a survey of 450 DGT employees that were selected using cluster sampling techniques. Knowledge management only significantly affected organisational agility, whereas digital leadership significantly impacted both organisational agility and DGT's digital transformation. The connection between digital leadership and knowledge management on digital transformation was enhanced through organisational agility, which operated as a mediator. Meanwhile, digital culture did not act as a moderating variable, but rather as a supporting element that increased the effectiveness of digital leadership, knowledge management, and organizational agility. These findings confirm that DGT's digital transformation is determined by the organization's core capabilities, while digital culture functions as an enabler that facilitates the creation of these capabilities.
Copyright (c) 2026 Ahmad Agus Prayitno, Rino Rino https://creativecommons.org/licenses/by/4.0
An Analysis of the Management Information System’s Influence on Employee Performance Effectiveness at South Tangerang Regional Public Hospital
This study examines how the implementation of Management Information Systems (MIS) influences employee performance effectiveness at South Tangerang Regional Public Hospital during Indonesia’s public hospital digital transformation from 2023 to 2025. Using a qualitative case study approach, data were collected through in-depth interviews, focus group discussions, observations, and document analysis involving administrative staff, medical personnel, IT officers, and managers. Data were analyzed using the interactive model of Miles, Huberman, and Saldaña. The findings indicate that MIS implementation improves performance effectiveness by accelerating administrative processes, enhancing data accuracy, and strengthening interdepartmental coordination, although challenges remain in digital literacy and infrastructure reliability. These results highlight the importance of organizational commitment and capacity development for sustainable hospital digital transformation.
Copyright (c) 2026 Sigit Purnomo, Ima Amaliah https://creativecommons.org/licenses/by/4.0
The Meaning of Regulatory Adaptation, Organizational Culture, and Leadership in Commitment to Implementing Financial Accounting Standards (Case Study at the Indonesian Army Military Foundation)
The change from Financial Accounting Standards for Entities Without Public Accountability (SAK ETAP) to Financial Accounting Standards for Private Entities (SAK EP) requires non-profit organizations to make adjustments to their financial reporting practices. However, its implementation still faces challenges, particularly in relation to regulatory adaptation, organizational culture, and leadership roles. This study aims to understand the meaning of regulatory adaptation, organizational culture, and leadership in shaping the commitment to implement financial accounting standards in the Indonesian Army's military foundations. This study uses a qualitative approach with a case study design. Data were obtained through in-depth interviews, observations, and document analysis, then analyzed using thematic analysis techniques. The results show that regulatory adaptation has not been fully internalized in organizational policies and systems, so that the implementation of accounting standards is still administrative in nature. The interaction of these three factors determines the sustainability of organizational commitment to implementing financial accounting standards consistently and accountably. This study provides a conceptual contribution to understanding the implementation of SAK EP in non-profit organizations and practical implications for strengthening the financial governance of foundations.
Copyright (c) 2026 Jati Dwi Apriyanto, Heni Nurani Hartikayanti https://creativecommons.org/licenses/by/4.0
Digital Government and Public Sector Organizational Performance: A Systematic Literature Review
This systematic literature review synthesizes empirical evidence on the relationship between digital government and public sector organizational performance. Guided by PRISMA 2020, we analyzed 22 peer-reviewed articles from Scopus, Web of Science, and SINTA/Garuda databases (2014–2024). The study clarifies the conditional and mediated nature of this relationship, identifying key mediators such as organizational agility, digital leadership, service quality, and contextual factors. Results demonstrate that performance gains depend not on technology alone but on holistic organizational transformation, resolving the digital productivity paradox. The findings highlight the need for integrated strategies that balance technological investment with human resource development and context-sensitive implementation to maximize public value.
Copyright (c) 2026 Muh Irpan https://creativecommons.org/licenses/by/4.0
The Effect of Profitability, Leverage, and Transfer Pricing on Tax Avoidance, with Company Size as a Moderating Variable (For Food and Beverage Companies on the IDX, 2020–2024)
This study aims to empirically demonstrate the influence of profitability, leverage, transfer pricing, and company size on tax avoidance. Furthermore, it also demonstrates that company size moderates the relationship between profitability, leverage, and transfer pricing with tax avoidance. This study was conducted on 70 primary consumer sector companies consistently listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. Moderating Regression Analysis (MRA) was used as the analytical method. The results of the hypothesis testing revealed that the higher a company's profit-generating ability, the higher its tax avoidance practices. Our research found that leverage, transfer pricing policies, and company size did not influence changes in the company's tax avoidance practices. Furthermore, our research found that company size did not moderate the relationship between profitability, leverage, and transfer pricing with tax avoidance practices in primary consumer sector companies listed on the Indonesia Stock Exchange.
Copyright (c) 2026 Lalu Patriawan Alwih, Ronny Andesto https://creativecommons.org/licenses/by/4.0
The Impact of Work Engagement and Digital Competence on Generation Z’s Work Productivity in South Tangerang City
The rapid advancement of digital technology has fundamentally transformed the modern workplace, requiring employees to possess strong digital competencies to remain productive and competitive. Generation Z, born between 1997 and 2012, has grown up in a digital environment and is often perceived as technologically proficient. However, digital skills alone are insufficient to ensure high work productivity, as psychological factors such as work engagement also play a critical role. This study aims to examine the impact of digital competence and work engagement on the work productivity of Generation Z employees in South Tangerang City. A quantitative explanatory approach was employed using a survey method. Data were collected from 100 Generation Z employees across various industries using structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that digital competence has a significant positive effect on work engagement and work productivity. Work engagement also significantly influences productivity and partially mediates the relationship between digital competence and productivity. These results indicate that productivity among Generation Z employees is driven by the integration of technological capability and psychological engagement. The study highlights the importance of developing digital competencies alongside engagement-oriented human resource strategies to enhance workforce productivity in the digital era.
Copyright (c) 2026 Eko Sudarso, Ima Amaliah https://creativecommons.org/licenses/by/4.0
Digital Transformation of the Islamic Economy and the Acceleration of Equitable Prosperity: A Meta-Analysis from Indonesia
Digital transformation in Indonesia’s Islamic economy has rapidly expanded through Shariah-compliant fintech, zakat and waqf digitalization, and innovations in banking and halal industry development. This study aims to analyze how digital transformation supports equitable welfare distribution in Indonesia through a meta-analysis approach. This research applies the meta-analysis method by synthesizing journal articles published between 2015–2025, focusing on 10 national and international studies on digital Islamic economic instruments. The findings show that digital transformation enhances financial inclusion, operational efficiency, zakat distribution, and halal industry competitiveness, although regulatory gaps, low literacy, and cybersecurity risks remain as challenges. Mosque digitalization through the Islamic Social Enterprise model also contributes to strengthening community welfare. Overall, digital transformation is a key enabler of more equitable prosperity distribution in Indonesia. Digital transformation plays a strategic role in accelerating welfare distribution in Indonesia’s Islamic economy.
Copyright (c) 2026 Marlina Ekawaty, Sri Muljaningsih https://creativecommons.org/licenses/by/4.0
The Influence of Foreign Director and Audit Committee on Sustainability Reports with Family Ownership as Moderators in Primary Consumer Goods Companies SUB Food and Beverage Sector Listed on the Indonesia Stock Exchange
This study intends to examine the impact of audit committees and foreign director positions on sustainability reports in major consumer goods companies in the food and beverage subsector that are listed on the Indonesia Stock Exchange between 2022 and 2024, using family ownership as a moderating variable. The study employed a quantitative method with a causality design, using panel data regression analysis and secondary data from the company's sustainability and annual reports. The findings indicated that while audit committees had a favorable impact on sustainability reports, the foreign director's position had no effect. Additionally, it has been demonstrated that family ownership increases the audit committee's influence on sustainability reporting while negatively moderating the impact of foreign directors' seats. These results confirm the significance of ownership arrangements and corporate governance practices in raising the caliber of company sustainability reporting.
Copyright (c) 2026 Fitria Qadriani, Rita Meutia, Fifi Yusmita https://creativecommons.org/licenses/by/4.0
Do Modern Tax Administration Systems and Tax Audits Enhance Taxpayer Compliance? Evidence on the Moderating Effect of Tax Socialization
With tax socialization acting as a moderator, this study attempts to investigate the impact of a contemporary tax administration system and tax audits on taxpayer compliance (A Study on Corporate Taxpayers Registered at the Cibinong Pratama Tax Office in 2023). This work employs a quantitative methodology using SmartPLS 4.0 for structural equation modeling (SEM). Corporate taxpayers serve as the analytical unit. Purposive sampling was used to choose 99 corporate taxpayers from the population of 10,524 corporate taxpayers. A questionnaire was used to collect data. The study's findings show that taxpayer compliance is positively and significantly impacted by a contemporary tax administration system, tax audits, and tax socialization. Additionally, the impact of a contemporary tax administration system and tax audits on corporate taxpayer compliance reported with the Cibinong Pratama Tax Office in 2023 is positively and significantly moderated by tax socialization.
Copyright (c) 2026 Edi Wahid Kasnanto, Firdaus Amyar, Sutarti https://creativecommons.org/licenses/by/4.0
The Influence of Social Media Marketing, Influencer Marketing, and FOMO on Impulsive Buying of Lifestyle Products: A Study of Generation Z in Yogyakarta
This study examines the effects of Social Media Marketing, Influencer Marketing, and Fear of Missing Out (FOMO) on impulsive buying of lifestyle products among Generation Z in Yogyakarta. A quantitative survey approach was employed, involving 100 respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using multiple linear regression. The results indicate that Social Media Marketing and FOMO have positive and significant effects on impulsive buying, while Influencer Marketing also shows a significant influence. These findings highlight the important role of digital marketing strategies and psychological factors in shaping impulsive purchasing behavior among Generation Z. The study provides insights for lifestyle product businesses in developing effective social media, influencer, and FOMO-based marketing strategies, and offers a foundation for future research on impulsive buying behavior in the context of digital marketing.
Copyright (c) 2026 Alim Risaldi, Audita Nuvriasari https://creativecommons.org/licenses/by/4.0
Drivers of Sustainability Assurance: An Empirical Study of Indonesian Manufacturing Firms
Amidst growing demands for non-financial transparency, this study investigates the determinants of sustainability assurance adoption among manufacturing firms listed on the Indonesia Stock Exchange during 2021–2024. Using binary logistic regression, this study examines the role of corporate characteristics and governance mechanisms in influencing firms’ decisions to externally verify sustainability reports. The results show that sustainability assurance is primarily driven by firm-specific characteristics rather than governance structures. Profitability, leverage, and firm size significantly increase the likelihood of assurance adoption, while audit committees and institutional ownership do not exhibit a significant effect. This study contributes empirical evidence from an emerging market context and offers insights for stakeholders seeking to enhance the credibility of sustainability reporting.
Copyright (c) 2026 Valencia Gunawan, Kurniawati https://creativecommons.org/licenses/by/4.0
Implementation of Officeless Financial Services Program in the Framework of Inclusive Financial (Laku Pandai) to Improve Accessibility of Financial Services to the Community in Percut Sei Tuan District
Limited access to formal financial services remains a challenge for rural communities in Percut Sei Tuan District, leading many residents to rely on informal transactions and undermining financial inclusion. To address this issue, the Financial Services Authority (OJK) implemented the Laku Pandai program, which provides access to banking services through agents without branch offices. This study aims to analyze the implementation of the Laku Pandai program in improving financial service accessibility and to identify its supporting and inhibiting factors. A qualitative approach was employed using interviews, observations, and documentation. The findings indicate that the Laku Pandai program has contributed to improved access to savings, payment services, and social assistance distribution. However, its implementation faces challenges, including low financial literacy, limited agent capacity, and insufficient supervision of illegal transactions. Overall, the program is considered effective in promoting financial inclusion, although enhanced socialization, agent training, and infrastructure support are needed to ensure its sustainability.
Copyright (c) 2026 Sofyana Zulfi, Asima Yanty S Siahaan, Tunggul Sihombing https://creativecommons.org/licenses/by/4.0
The Influence of Leadership and Organizational Culture on Tourism Human Resource Management in the Buffer Zone of Yogyakarta International Airport
This study examines the influence of leadership and organizational culture on tourism human resource management in the buffer zone of Yogyakarta International Airport (YIA). The research aims to contribute to regional tourism governance by identifying key managerial factors that support sustainable human resource development in airport-oriented tourism areas. Leadership and organizational culture are analyzed as core variables affecting tourism human resource management. A qualitative case study approach was employed, using in-depth interviews and document analysis involving local government officials, tourism managers, and community-based tourism actors. Data were collected between 2022 and 2024. The findings indicate that adaptive leadership and collaborative organizational culture significantly enhance coordination, capacity building, and service quality. These results imply the importance of institutional strengthening to support tourism development in strategic airport buffer zones.
Copyright (c) 2026 Ambar Purwoko, Nani Harnaeni, Muhamad solikhin https://creativecommons.org/licenses/by/4.0
The Effect of Social Expenditure and Gross Regional Domestic Product on Poverty in the East Java Metropolitan Area
This study examines the effects of social spending and Gross Regional Domestic Product (GRDP) on poverty reduction in the metropolitan areas of East Java during the 2019–2024 period, using BPNT, BOK, BOS, Village Funds, and GRDP as the main variables. Using secondary data and panel data regression analysis processed with EViews 12, the results show that GRDP has a negative and statistically significant effect on poverty, indicating that economic growth plays an important role in reducing poverty. In contrast, BPNT has a positive and statistically significant effect on poverty, suggesting that the program has not been effective in supporting poverty reduction and requires improvements in targeting accuracy and implementation effectiveness. Meanwhile, BOK, BOS, and Village Funds do not show a significant effect on poverty reduction, indicating the need to optimize these programs so that they can contribute more effectively to reducing poverty.
Copyright (c) 2026 Ahmad Reifaldi Tri Wicaksono, Risqi Noor Hidayati Putri https://creativecommons.org/licenses/by/4.0
The Effect of ESG, Earnings Per Share, and Dividend Payout Ratio on Stock Returns of the ESG Quality 45 Kehati Index, Moderated by Stock Liquidity
This study aims to examine the influence of ESG, Earnings Per Share, and Dividend Payout Ratio, moderated by Stock Liquidity, on Stock Returns. The population of this research consists of the ESG Quality 45 Kehati Index companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. The sampling technique used in this research is purposive sampling. The sample consists of 22 companies. The data analysis methods used are panel data regression analysis and moderation regression analysis (MRA). The results show that ESG, both in aggregate and as individual pillars, and the Dividend Payout Ratio have a significant influence on stock returns. In contrast, Earnings Per Share does not have a significant influence on Stock Returns. The results also indicate that stock liquidity strengthens the influence of ESG, both in aggregate and as individual pillars, on Stock Returns. Therefore, the impact of ESG on stock returns tends to be stronger for more liquid stocks.
Copyright (c) 2026 Hilman Hadianto, Hakiman Hakiman https://creativecommons.org/licenses/by/4.0
Leadership Distance and Perceived Organizational Support: An Integrative Review Toward Employee Engagement in Modern Organizations
This study examines the relationship between leadership distance and employee engagement and the moderating role of perceived organizational support (POS) in contemporary work settings. The rise of remote, hybrid, and digitally mediated work has increased physical, social, and psychological leadership distance, raising concerns about its impact on employee engagement. Using a conceptual literature review of studies published between 2000 and 2024, this paper integrates Social Exchange Theory, Leader–Member Exchange, and the Job Demands–Resources model to explain these dynamics. The findings suggest that greater leadership distance weakens trust and relational connection, leading to lower employee engagement, while POS mitigates these negative effects by enhancing employees’ sense of support and value. The study highlights the importance of strong organizational support systems, such as transparent communication and supportive digital infrastructures, to sustain engagement in distant and hybrid leadership contexts.
Copyright (c) 2026 Rahmi Andini Syamsuddin, Ima Amaliah, Nunung Nurhayati https://creativecommons.org/licenses/by/4.0
Analysis of Cognitive Bias and Ambiguity in Managerial Accounting Decision Making
This study aims to analyze in depth the role of cognitive bias and ambiguity in the managerial accounting decision-making process in military organizations, particularly in the Iskandar Muda Military Command. This study uses a descriptive qualitative approach with data collection techniques in the form of in-depth interviews, non-participant observation, and documentation. The research informants came from the Ir, Asren, Dadenma, and Kakudam elements who were directly involved in the financial management and managerial decision-making processes. Data analysis was carried out through the stages of data reduction, data presentation, and conclusion drawing, with validity testing using triangulation, peer discussion, and member checking. The results of the study show that cognitive biases in the form of overconfidence, anchoring, and availability bias arise at the stages of budget planning, activity evaluation, and financial report interpretation. In addition, information ambiguity, role ambiguity, and organizational goal ambiguity also increase uncertainty in the decision-making process. These two factors have an impact on the accuracy of budget estimates, the quality of performance evaluations, and the effectiveness of internal controls. The study emphasizes the importance of strengthening information systems, improving the analytical competence of personnel, and refining control procedures to minimize distortions in managerial decisions.
Copyright (c) 2026 Aprian Pitra Gustama, Sofia Windiarti https://creativecommons.org/licenses/by/4.0
Optimizing Online Purchasing Decisions Through Promotional Strategies, Ease of Transactions, Trust, and Service Quality on the Shopee E-Commerce Platform (Student Study in Purwokerto)
This study aimed to assess the impact of promotions, transaction ease, consumer trust, and service quality on online purchasing decisions on Shopee e-commerce. The sample of this study was 125 university students in Purwokerto who used the Shopee application and made product purchases on the Shopee application. The data were obtained directly from respondents using a questionnaire as the research instrument. The data were examined through multiple linear regression analysis. The findings revealed that promotions, transaction ease, consumer trust, and service quality positively and significantly influenced online purchasing decisions. These results suggest that enhancing purchasing decisions is essential. can be achieved through targeted promotions, an easy and secure transaction system, increasing consumer trust, and responsive and reliable service quality.
Copyright (c) 2026 Danang Aryanto, Totok Haryanto, M. Agung Miftahuddin, Hermin Endratno https://creativecommons.org/licenses/by/4.0
Application of the Variable Costing Method in Calculating Product Cost to Determine the Selling Price at Ud. Lyvia Nusa Boga
The variable costing method is one of the cost accounting methods used to calculate product costs. Calculating product costs is very important for companies because it helps manage costs and serves as a basis for determining selling prices. This study aims to determine product costs by applying the variable costing method to set selling prices at UD. Lyvia Nusa Boga. The research method used is qualitative research with a descriptive approach. The results show that the calculation of product costs for Cakalang Fufu Rica-Rica, Sambal Roa, and Sambal Cumi still uses simple or traditional methods. Therefore, it is recommended to apply the variable costing method because, based on the calculations, this method is more beneficial for the company as it results in lower product costs and selling prices.
Copyright (c) 2026 Trisa Refina Arundaa, Jullie Sondakh, Meily Kalalo https://creativecommons.org/licenses/by/4.0
Digital Mindfulness and Growth Mindset on Innovative Work Behavior of Management Lecturers in South Tangerang
The rapid digitalization of higher education increases lecturers’ work complexity, requiring adaptive psychological resources to sustain innovative work behavior. This study explores the integrated roles of digital mindfulness and growth mindset as a qualitative contribution to academic innovation research in developing countries. Using a phenomenological approach, data were collected from eight management lecturers at several higher education institutions in South Tangerang through in-depth interviews, non-participant observations, and document analysis conducted between September and December 2025. Thematic analysis reveals that digital mindfulness enhances focus, emotional regulation, and balanced technology use, while growth mindset fosters persistence, openness to feedback, and experimentation. Their integration supports sustainable innovative work behavior, highlighting the importance of psychological resource development in lecturer professional training programs.
Copyright (c) 2026 Nopi Oktavianti, Ima Amaliah, Nunung Nurhayati https://creativecommons.org/licenses/by/4.0
From Literacy to Loans: Unlocking Msmes Financing Through Quality of Financial Reporting
Micro, Small, and Medium Enterprises (MSMEs) are a fundamental pillar and the main driver of the economy in Indonesia. However, the majority of MSMEs face a significant constraint that hinders their growth and competitiveness: limited access to formal financing. This study aims to analyze the role of Financial Report Quality as a mediating variable in the relationship between Financial Literacy and Ease of Access to Financing for MSMEs. This research is causal associative and explanatory in nature and employs a cross-sectional design. The research population consists of MSMEs fostered by Rumah BUMN Sumsel, and based on purposive sampling, a sample of 50 MSMEs was obtained. The analysis technique used is Structural Equation Modeling (SEM) with the assistance of SmartPLS 4.0 software. The research results indicate that financial literacy has a significant influence on the ease of access to financing for MSMEs. Similarly, financial literacy also has a significant influence on the quality of financial reporting. This study has proven that the quality of financial reporting has a significant influence on the ease of access to financing. Consequently, the mediating effect of this variable is proven.
Copyright (c) 2026 Yesita Astarina, Dwi Riana, Ulfah Muharramah, Nur Riana Binti Abdul Rahim, Geovanny Mahardika, Sakhi Chelsea Khoirunnisa, Cinta Cahaya Putri https://creativecommons.org/licenses/by/4.0
The Effect of Audit Quality and Government Internal Control on the Follow-up of BPK Audit Recommendations with Information Technology as a Moderation Variable
This study examines the effects of audit quality and government internal control on the follow-up of audit recommendations (TLRHP) issued by BPK RI, with information technology as a moderating variable. Using a quantitative approach with PLS-SEM, data were collected from 114 auditors at the BPK RI Head Office involved in monitoring audit follow-ups. The results indicate that audit quality has a positive and significant effect on TLRHP, while government internal control has no significant effect. Information technology does not moderate the relationships between audit quality and TLRHP nor between internal control and TLRHP. These findings highlight the importance of high-quality audit recommendations in improving follow-up effectiveness and suggest that information technology has not yet functioned optimally as an enabler of accountability in the public sector.
Copyright (c) 2026 Agung Purwandono, Moermahadi Soerja Djanegara, Firdaus Amyar https://creativecommons.org/licenses/by/4.0
Integrating SAFA Framework for Optimizing and Strengthening Sustainable Indonesian Dairy Cooperative
The sustainability of dairy cooperatives in Indonesia faces complex structural challenges due to dependence on a single commodity, limited institutional capacity, and the lack of a comprehensive sustainability evaluation framework in multi-stakeholder partnership practices. The research uses an exploratory mixed methods approach with an explanatory sequential design. Data were collected through in-depth interviews, focus group discussions, field observation and document analysis of two dairy cooperatives with different KMP typologies, involving cooperative management, dairy farmers, and recognised expertise stakeholders in dairy industry. The results of the study show that KMP type I tends to be transactional and prescriptive with an inhibited sustainability impact that rise to structural dependence, especially on the dimension of economic resilience. However, both types of KMP have similar vulnerabilities in terms of occupational health and safety and animal welfare. This study concludes that the integration of the SAFA framework is able to function as an analytical and strategic instrument to map, evaluate, and strengthen the sustainability of dairy cooperatives, while making a practical contribution to improving the design of multi-stakeholder partnerships oriented towards the Sustainable Development Goals.
Copyright (c) 2026 Budwi Brontosantoso https://creativecommons.org/licenses/by/4.0
The Dynamics of Green Accounting Implementation amid Regulatory Pressure and Global Market Demands
The implementation of green accounting has become increasingly important amid growing regulatory and global market pressures for environmental transparency. In Indonesia, these pressures stem from environmental and capital market regulations, particularly in strategic industrial areas of Central Java. This study explores how a medium–large manufacturing company interprets and adapts its accounting practices in response to these demands. Using a qualitative multi-site case study, data were collected through in-depth interviews, observation, and document analysis, and analyzed thematically. The findings show that green accounting implementation evolves gradually, driven by regulatory requirements and reinforced by global standards such as ISO 14001 and GRI. While organizations undertake structural adjustments, improve environmental information systems, and integrate ecological costs into decision-making, implementation remains constrained by limited resources and technical readiness. Overall, the study highlights that green accounting dynamics result from the interaction between external pressures and internal organizational capacity, underscoring the need for regulatory support, technological readiness, and managerial commitment.
Copyright (c) 2026 Nurmadi Harsa Sumarta https://creativecommons.org/licenses/by/4.0
Digital Transformation of Human Resources in Islamic Banking: The Role of Digital Leadership and People Analytics in Building a Digital Culture for Performance Improvement (A Study of Islamic Banks in South Sulawesi)
This study aims to analyze the influence of digital leadership and people analytics on employee performance, with digital culture as a mediating variable in Islamic banking in South Sulawesi. A quantitative approach was used, using a survey method with 178 Islamic bank employees selected through stratified random sampling. Data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results showed that: (1) Digital leadership and people analytics have a significant positive effect on digital culture (β=0.42 and β=0.38); (2) Digital culture has the strongest influence on employee performance (β=0.47); (3) Digital culture successfully partially mediates the relationship between digital leadership and people analytics on employee performance. These findings provide practical recommendations for Islamic banks to: (a) develop digital leadership training programs that integrate Sharia values, (b) adopt Islamic-based people analytics, and (c) build a digital culture through an approach aligned with local values in South Sulawesi. Theoretically, this research enriches the literature on digital HR management in Islamic financial institutions by integrating technological perspectives with Islamic values.
Copyright (c) 2026 M Yusuf Alfian Rendra Anggoro KR https://creativecommons.org/licenses/by/4.0
Analysis of the Implementation of Responsibility Accounting as an Evaluation of Management Performance on Bpjs Claim Services at Mitra Sehat Regional Public Hospital
This study aims to analyze the implementation of responsibility accounting as a tool for evaluating management performance in BPJS claim services at Mitra Sehat Regional Public Hospital. The research uses a qualitative descriptive method with data collected through interviews, observations, and documentation. The results show that the hospital has implemented key elements of responsibility accounting effectively, including a clear organizational structure, responsibility centers, participatory budgeting, cost classification, and periodic responsibility reporting. This system supports management in controlling and assessing unit performance, particularly in BPJS claim management. In 2024, of 5,763 submitted claims, 82% were approved, 14.2% pending, and 4.1% rejected, with approved claims accounting for 75.2% of total submitted costs. These findings indicate that responsibility accounting is fairly effective, though improvements in unit cost reporting and administrative accuracy are still needed.
Copyright (c) 2026 Silva Sara Arikalangt, Jullie Sondakh, Lady Latjandu https://creativecommons.org/licenses/by/4.0
Determinants Carbon Emission Disclosure and the Moderating Role of Firm Size
Research to examine effect Environmental Performance, Leverage, also Financial Slack on Carbon Emission Disclosure with Firm Size as moderator. Population consists basic materials sector IDX 2019–2024. 60 samples were used, selected through purposive sampling. Data analysis techniques employ Moderate Regression Analysis. Results indicate that environmental performance has positive also significant impact on carbon emission disclosure, while leverage has negative and significant effect on carbon emission disclosure. Financial slack does not have a significant influence on carbon emission disclosure. Furthermore, firm size weakens impact of environmental performance on carbon emission disclosure. Firm size is unable to moderate effects of leverage and financial slack on carbon emission disclosure.
Copyright (c) 2026 Aldi Adriansyah Ramadhan, Heni Nurani Hartikayanti https://creativecommons.org/licenses/by/4.0