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In the current era of digital transformation, organizations are increasingly turning to Artificial Intelligence (AI) to enhance the precision and agility of managerial decisions. This study investigates how AI adoption within management accounting systems influences decision-making efficiency and managerial performance. Using survey data collected from managers and accountants in medium-to-large firms across Central Java, the research applies Partial Least Squares Structural Equation Modeling (PLS-SEM) to examine the hypothesized relationships. The results reveal that AI adoption significantly improves decision-making efficiency, which in turn enhances managerial performance. Furthermore, leadership support strengthens the relationship between AI adoption and decision-making efficiency, indicating that human and organizational factors remain critical for realizing technological benefits. The findings contribute to management accounting literature by elucidating the mechanism through which AI technologies create managerial value specifically, by accelerating analytical processes and improving the quality of managerial judgments. Practically, the study suggests that firms should focus on leadership involvement, data governance, and employee training to ensure that AI systems complement, rather than replace, human judgment. Overall, this study highlights that successful AI adoption in management accounting is not merely a technical transition but a strategic and cultural evolution toward evidence-based decision-making.

The aim of the study was to determine and analyze the role of job placement in moderating the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The method used in the study was a survey with a descriptive quantitative approach. The sample size in the study was 226  karyawants, selected through cluster sampling. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The findings with moderation effects showed that competence, personality, and job placement had a positive and significant effect on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. Job placement strengthened the effect of competence and personality on employee performance at Perusahaan Umum Daerah Air Minum in the Priangan Timur Region. The implication of this study showed that improving employee performance Perusahaan Umum Daerah Air Minum in the Priangan Timur area could be achieved through integrated management of competence, personality, and job placement.

This study aims to examine the effect of digital literacy on entrepreneurial decisions among students of Universitas Negeri Jakarta participating in the 2023 Student Entrepreneurial Program (PMW), with self-efficacy as a mediating variable. A quantitative approach was employed using a survey method. A total of 136 respondents were selected from 206 students in the TOP 50 PMW business teams through purposive sampling. Data were collected using a questionnaire and analyzed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method with SmartPLS 4.0 software. The results show; (1) that digital literacy has a positive and significant effect on self-efficacy; (2) digital literacy has a positive and significant effect on entrepreneurial decisions; (3) self-efficacy has a positive and significant effect on entrepreneurial decisions; (4) and digital literacy indirectly affects entrepreneurial decisions through self-efficacy. These findings highlight the crucial role of self-efficacy in strengthening the influence of digital literacy on entrepreneurial decisions. Therefore, it is essential for higher education institutions to foster students' digital literacy and confidence to support entrepreneurial development in the digital era.

This study was conducted to evaluate the effectiveness of brand image in mediating the impact of word of mouth (WOM) on the desire to purchase Mie Sedaap Korean Spicy Chicken products in the Tangerang City area. Through a survey involving 200 individuals selected based on purposive sampling, this research utilized the Partial Least Squares Structural Equation Modeling (PLS-SEM) model to process and analyze the data obtained. The results found indicate a positive impact of WOM on brand image and purchase intention, with brand image also functioning as a significant mediator in linking WOM with purchase intention. The conclusion of these findings underscores the need for effective marketing strategies in utilizing WOM to strengthen brand image, which in turn has the potential to increase purchase intentions among consumers.

The growing subsector of the food and beverage industry, including the highly competitive restaurant industry, highlights the importance of research in maintaining businesses and increasing customer loyalty in this sector. The purpose of this research is to investigate the influence of service quality on customer loyalty through customer satisfaction as a mediator in Fun House Resto. The method used is the Partial Least Squares - Structural Equation Modeling (PLS-SEM) analysis technique with descriptive and quantitative analysis. The sample used was 100 respondents using purposive sampling method in determining the respondents. The results of the study indicate that service quality has a direct positive effect on customer loyalty, service quality has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on customer loyalty, and service quality has a positive and significant effect on customer loyalty through mediation of customer satisfaction. These results indicate that Fun House Resto should consider maintaining service quality and customer satisfaction in ensuring customer loyalty. Furthermore, as part of their efforts to maintain customer loyalty, they should also consider other factors such as product quality, facilities, prices, and others.