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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.

This study aims to thoroughly examine the influence of menu variety, taste, and price on customers' purchasing decisions at CEZ-ROS Restaurant, located in Kediri Regency. Understanding these factors is crucial for the restaurant to enhance customer satisfaction and improve sales performance. The research employs a quantitative approach with an associative research type, designed to explore relationships between variables. The sampling technique used is accidental sampling, where respondents were selected based on convenience and their availability during the data collection period. This method allows for practical and efficient data gathering from actual restaurant customers. Data analysis involves several statistical tests to ensure accuracy and reliability. Initially, validity and reliability tests were conducted to confirm the suitability of the questionnaire. Then, multiple linear regression analysis was used to determine how menu variety, taste, and price individually and collectively influence purchasing decisions. Additionally, t-tests assessed the significance of each independent variable, while the F-test evaluated their simultaneous effect. The coefficient of determination (R²) provided insight into how much variation in purchasing decisions could be explained by these variables. The results indicate that menu variety, taste, and price significantly impact purchasing decisions both individually and together. Specifically, customers prefer restaurants offering a diverse menu, delicious food, and reasonable pricing. The F-test confirms the strong combined effect of these factors on consumer behavior. However, the coefficient of determination also suggests that while these variables are important, other external influences such as service quality, ambiance, and promotions may also affect purchasing decisions. Overall, this study highlights that CEZ-ROS Restaurant should focus on maintaining menu diversity, enhancing taste quality, and setting competitive prices to attract and retain customers effectively.

Human resources (HR) play a crucial role in determining the success of an organization. PT Indomarco Prismatama is a leading company in the modern retail sector, operating the Indomaret minimarket network that provides essential daily needs for the community. Within this context, employee performance becomes a critical factor that directly influences business continuity and service quality. However, several issues remain, such as high absenteeism, low motivation, and disharmonious workplace relationships. These conditions highlight the importance of effective leadership styles and a strong organizational culture in enhancing employee performance. This study aims to analyze the influence of leadership style and organizational culture, both partially and simultaneously, on employee performance at PT Indomarco Prismatama, Kelapa Gading Branch. The research employed a quantitative approach with an associative design. The population consisted of 102 employees, with a sample of 81 respondents determined using Slovin’s formula. Data were collected through a Likert-scale questionnaire and analyzed using validity and reliability tests, multiple linear regression, t-tests, and F-tests to examine the relationships among variables. The findings reveal that leadership style significantly influences employee performance, while organizational culture also has a positive and measurable effect. Furthermore, the simultaneous influence of both variables shows a significant impact on improving performance. These results indicate that a combination of effective leadership and a supportive organizational culture plays a vital role in enhancing productivity and achieving organizational goals at PT Indomarco Prismatama, Kelapa Gading Branch.

This study aims to examine the influence of financial literacy, financial technology, and financial behavior on investment decisions among students at the Universitas Persatuan Guru Republik Indonesia Semarang. The data used in this study is primary data, obtained through the distribution of questionnaires via Google Forms to students at the Universitas Persatuan Guru Republik Indonesia Semarang. The population of this study consists of students from the university, and the sampling technique used is probability sampling with purposive sampling. The sample was determined using the Slovin formula with a margin of error of 10%. The analysis tool used in this study is SPSS 26 to process and analyze the data. This study tests three hypotheses: H1, which states that financial literacy does not significantly affect investment decisions, H2, which states that financial technology does not significantly affect investment decisions, and H3, which states that financial behavior significantly affects investment decisions. The results of the study indicate that H1 is accepted, meaning that financial literacy does not significantly influence investment decisions. On H2, the results also show that financial technology does not significantly affect investment decisions. However, for H3, the results show that financial behavior significantly influences investment decisions. Therefore, it can be concluded that while financial literacy and financial technology do not have a significant impact on students' investment decisions, financial behavior plays a more dominant role in influencing their investment decisions. This study provides valuable insights for universities and other educational institutions to focus more on improving students' financial behavior as a strategic step in enhancing the quality of investment decisions

This study aims to analyze the effectiveness of goods delivery at PT TIKI Jalur Nugraha Ekakurir (JNE) and its impact on customer satisfaction, focusing on the application of Total Quality Management (TQM) principles. The research method used is a quantitative survey with purposive sampling technique, where data is collected through questionnaires distributed to customers. The results show that the application of TQM, which includes employee involvement, continuous improvement, and customer focus, significantly enhances delivery effectiveness. Furthermore, regression analysis indicates that delivery effectiveness positively influences customer satisfaction. This study recommends that PT JNE continue to strengthen the application of TQM in its operations to improve service quality and customer satisfaction.  

This study analyzes the impact of employee welfare on working conditions at PT P, focusing on welfare policies and facilities such as health insurance, employment insurance, on-site clinic services, maternity leave, workload balance, and working hours. Using a qualitative descriptive method, data were collected through interviews and direct observation of several employees. The findings show that company-provided welfare positively influences working conditions. Health facilities and work protection increase employees' sense of security and comfort. In addition, fair working hours, sufficient rest time, and attention to both physical and psychological well-being enhance work motivation and employee loyalty. Employees feel appreciated when the company supports work-life balance, leading to a more productive, harmonious, and low-conflict work environment. The study concludes that employee welfare is a key factor in shaping the quality of the workplace. 

Packaged Drinking Water (PDW) has now become one of the most practical products dominating the market, offering a variety of advantages and benefits. The fierce competition among PDW producers drives consumers to be increasingly discerning and selective in making purchasing decisions. Consumer choices are often influenced by pressing needs, which have recently shifted toward a preference for more natural food and beverage products. However, amidst the fast-paced modern lifestyle, instant products remain a favored solution due to the convenience they offer. By leveraging store atmosphere strategies, this business has successfully stayed competitive and maintained its presence in the market. The relationship between store atmosphere and consumer purchase interest is significant, as first impressions often serve as a critical factor in consumer evaluations of a store. Elements such as exterior design, overall interior, store layout, and interior displays play a vital role in creating that appeal. This study aims to analyze the extent to which store atmosphere influences purchase interest in the Club brand bottled water. The research methodology involves distributing questionnaires to 100 respondents as the primary data source.

Along with the times and advances in technology, entrepreneurship has become an important pillar in economic growth. Entrepreneurship not only creates jobs, but also utilizes existing natural resources effectively. However, many people fail in starting a business because of the wrong mindset, a sense of personal limitations, and an inability to adapt to changing times. This article discusses the importance of having the right mindset, or mindset, in running a business. A growth mindset, which describes the belief that intelligence and skills can develop through effort and experience, is considered essential for entrepreneurial success. Meanwhile, a fixed mindset that views ability as something that is fixed can hinder progress. A positive and optimistic mindset is a key factor in facing entrepreneurial challenges. Entrepreneurs who think positively tend to see difficulties as opportunities to learn and grow, while those who are optimistic have higher motivation and are more resistant to pressure. Apart from that, creativity and innovation are aspects that are no less important, because entrepreneurs must be able to create products or services that can meet market needs and adapt to changes. Entrepreneurship also requires mental perseverance to face failure and unexpected challenges. A successful entrepreneur must have a tenacious, creative, hardworking attitude and dare to take risks. With a combination of these traits, entrepreneurs can achieve long-term success in their businesses. This article emphasizes that the right mindset, coupled with an innovative attitude and perseverance, greatly influences the journey and success of an entrepreneur.  

Bima Regency public awareness regarding driving discipline is still low, this is due to the high number of accidents caused by several factors including underage children driving, drivers not wearing helmets, reckless driving, and running red lights, of course this requires a role. important for the Transportation Service, especially the special division for traffic. This research aims to determine the role of the Transportation Department in improving driving discipline in Bima Regency and the factors that influence driving discipline in Bima Regency.The research is a qualitative descriptive study using primary data and secondary data. Primary data in this research was obtained from interviews conducted in the traffic sector and direct observation at the Bima Regency Transportation Service, while secondary data in this research were laws, articles, journals, previous research and so on, which became supporting data for the research after primary data.The results of the research show that in carrying out the duties of the transportation service in improving driving discipline in Bima district, efforts have been made and implementing policies to increase driving awareness, including carrying out patrols, raids, road security, outreach to the community and schools. The main factor that influences driving discipline in Bima Regency is knowledge of traffic rules and coupled with very hot weather conditions which make drivers less focused and aware of the road and traffic rules.

Dispora or Youth and Sports Service is a regional government located in the province or district/city. Dispora has an important role in developing youth potential and advancing the field of sports in a country or certain city district, and its objectives include developing leadership, creativity and youth skills. , as well as increasing achievement and participation in sports activities to support overall Community Health and Development. The general aim of this research is to find out what influences employee/worker loyalty in completing performance programs that will be implemented in the Youth and Sports Department. This research uses a research method with a qualitative approach, where the research carried out is descriptive. The focus of this research is the achievement of work results (performance) of government officials at the Youth and Sports Department in increasing loyalty to performance by analyzing problems, especially regarding employee readiness and response to performance and loyalty. The results of this research are that employee loyalty is one of the keys to the success of a program. performance, so as to reduce the risk of failure in the performance program, suggestions: To increase employee morale and work motivation, leaders should act more wisely, so that appropriate work programs are created.

Previous research or relevant research has a very important role in a scientific work. Through previous or related research, theories and relationships or influences between variables can be strengthened. This article reviews the factors that influence how employee performance is influenced by the work environment, job satisfaction, and commitment to the organization in a literature review in the field of Human Resource Management. The findings from this research literature are that: 1) the work environment influences employee performance; 2) job satisfaction influences employee performance; 3) and commitment to the organization influences employee performance.

The growth of the digital world greatly influences the national economy and has a positive impact on the business world in the fields of technology and information. Tthis research intends to analyze financial reports in measuring financial performance in startup companies. The sample used in this research was PT GoTo Gojek Tokopedia Tbk. The data used is quantitative descriptive with secondary data published by the Indonesian Stock Exchange for the 2020-2022 period. This research analysis uses financial ratio formula calculations consisting of liquidity ratios, laverage ratios, activity ratios, and profitability ratios as analytical tools used to measure the financial performance of startup companies. The results of the research show that the company liquidity performance is classified as very good, the activity ratio is classified as good in the total assets turnover ratio, is classified as poor, and the profitability ratio shows a fairly good level of profit generation.

Tax compliance is an attitude when taxpayers are able to fulfill their tax obligations with their own awareness. The change in the tax system which originally implemented an official assessment, changed to a self-assessment, is hoped that taxpayers will be more compliant in fulfilling their tax obligations, because taxpayer compliance and awareness greatly influences state revenues from the tax sector. The government also has another way to increase taxpayer compliance, namely by implementing tax amnesty. For taxpayers who take part in the Tax Amnesty program, they can receive forgiveness for the taxes they should pay as well as the elimination of administrative and criminal sanctions. Almost every country has an infrastructure development program to meet the welfare of the general public, including Indonesia and to run this program the main funds come from taxes. So taxes and values ​​have a very important and influential role in the country's development process and as financing for government expenditure for its implementation. This research aims: 1) to find out whether self-assessment has an effect on taxpayer compliance. 2) to find out whether the tax amnesty has an effect on taxpayer compliance. The writing in this article uses a qualitative method with a descriptive approach. So the research results show that self-assessment and tax amnesty have a positive effect on taxpayer compliance.    

This research aims to investigate whether E-CRM can moderate the quality of products on customer loyalty. The sample consisted of 100 respondents from the academic community of Universitas Budi Luhur in 2023. Data were collected directly through Google Forms, and data analysis was conducted using SEM-PLS with outer and inner model stages. The research results indicate that the quality of products significantly influences customer loyalty with a significance value of 0.018. E-CRM also significantly affects customer loyalty with a significance value of 0.000. However, E-CRM does not moderate the relationship between product quality and customer loyalty, with a significance value of 0.707

This research aims to investigate the multifaceted components influencing the competitive edge of Small and Medium Enterprises (SMEs). The research model integrates financial knowledge, AI integration, human capital, and digital marketing to explore their collective impact on SME competitiveness. Through purposive sampling, SMEs across diverse sectors will be selected for in-depth interviews and focus group discussions. Data analysis will employ thematic analysis techniques to derive rich insights from qualitative data. The study anticipates uncovering nuanced relationships between the aforementioned variables and SME competitiveness. Findings will contribute to enhancing understanding of the intricate dynamics shaping SME competitiveness and inform strategic interventions to bolster their competitive edge in the market landscape.

This research is a type of quantitative descriptive research, namely a researcher who describes the research variables using a quantitative approach. The population in this study were all employees totaling 17 employees. The sample in this study used a saturated sample, namely the entire population was used as a sample. Data collection used a questionnaire method. The questionnaire method was carried out to obtain respondents' responses regarding the variables of Employee Competence and Service Quality. Data analysis used to test the hypothesis in this study was using Simple Linear Regression analysis found in the SPSS v. 19 program. The results of this study are that Employee Competence significantly influences Service Quality with a positive coefficient, which explains that there is a directly proportional relationship between the two variables. With the Regression Coefficient of the Employee Competence Variable (X) of 0.321, meaning that if X is increased by 1 then Y will increase by 0.321, this shows that the better the employee's competence, the better the quality of service at the Rakam Lombok Timur Village Office. The sig value of 0.038 illustrates that Employee Competence has a positive and significant influence on Service Quality, meaning that the better the Employee Competence, the Service Quality will increase. Service is said to be of quality or satisfactory if the community is satisfied with the service provided and can meet the expectations of the community.