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The rapid growth of social media has yielded vast digital traces with high potential for improving corporate forensic auditing. Their utilization, however, lags behind through technological reliability, privacy, and adherence to the law. The aim of this study is to explore effective utilization of social media digital traces in forensic auditing and develop a functional framework that lags neither behind through technological efficiency nor adherence to the law and ethics. A mixed-method design was utilized, combining quantitative machine learning analysis with qualitative document analysis and semi-structured interview insight. Quantitative data drawn from social media digital traces were processed using Random Forest algorithm with SMOTE for class balancing, while qualitative data were processed using thematic analysis. The results indicated high model performance with 91.3% accuracy and AUC-ROC of 0.94, together with three emergent themes: digital integration, ethics and privacy, and regulation and legality. The results demonstrate that digital footprints may serve as an effective early and reliable indicator for fraud detection, provided they are accompanied by clear regulatory and ethical frameworks. Its principal contribution lies in the development of an operational model that combines machine learning with legal and ethical perspectives, a new strategy which matures methodological refinement and practical application in today's forensic auditing.

This study aims to analyze the effect of cum and ex-dividend dates and company size on stock prices using the Dividend Payout Ratio (DPR) as a moderating variable. This study uses multiple linear regression analysis with moderating variables on companies listed on the Indonesia Stock Exchange. This research is based on signaling theory, which states that dividend information can serve as a signal for investors in making investment decisions. The results of the study indicate that all independent and moderating variables in the model simultaneously have a significant influence on stock prices. This suggests that the regression model used in this study is valid and can comprehensively explain stock price variations. This study implies that companies need to develop a more structured financial communication strategy, particularly in the disclosure of dividend information. Not only should the timing of dividend distribution be communicated, but the number of dividends to be distributed should also be clearly communicated to strengthen investor response. The implementation of this strategy must be accompanied by compliance with OJK and IDX regulations to maintain market confidence and increase the value of company shares.

The study aims to analyze the influence of Self-esteem, narcissism, Knowledge Sharing, professional skepticism, and Educational Level on Auditor Performance. The research was conducted with auditors at the Public Accounting Firm Jojo Sunarjo & Partners to understand how psychological characteristics, professional behaviour, and educational background contribute to optimal auditor performance. The study included 202 active auditors. Data analysis was carried out using the Partial Least Squares Structural Equation Modeling (PLS-SEM) approach with SmartPLS version 4.0. The results show that Self-esteem, Knowledge Sharing, Professional Skepticism, and Educational Level positively influence Auditor Performance. Meanwhile, Narcissism has an adverse effect on Auditor Performance. These findings highlight the importance of personality traits and professional conduct in supporting the quality of auditor performance.

Digital transformation has become a crucial requirement for Micro, Small, and Medium Enterprises (MSMEs) to enhance their competitiveness in the technological era. This study aims to examine the trends and challenges faced by MSMEs in the digitalization process through a systematic literature review (SLR) approach. A total of 35 scholarly articles published within the last five years were analyzed using specific inclusion and exclusion criteria. The findings indicate that the digitalization trends among MSMEs encompass the adoption of cloud-based technologies, the use of social media for marketing, the utilization of e-commerce platforms, and the integration of digital financial systems. However, the main challenges identified include low digital literacy, limited infrastructure, relatively high implementation costs, resistance to change, and insufficient policy support. This study not only provides a comprehensive understanding of the current state of MSME digital transformation but also identifies research gaps that have been rarely discussed. Furthermore, it offers strategic directions for researchers, MSME practitioners, and policymakers to develop more targeted strategies in accelerating and expanding digital transformation within Indonesia’s MSME sector.

This study aims to analyse the influence of digital products, brand awareness, and service quality on perceived branch performance in a financial institution in Indonesia. The research is motivated by the accelerating digital transformation in the country’s banking industry, which requires conventional financial institutions to innovate to remain competitive amid the growth of fintech and digital banks. The main problem addressed is how these three variables simultaneously and partially affect perceived branch performance. A quantitative approach was employed using survey techniques and questionnaires distributed to customers. Multiple linear regression analysis was used to process the data. The results reveal that digital products, brand awareness, and service quality significantly influence perceived branch performance, both individually and collectively. The coefficient of determination (R²) is 0.652, indicating that the three variables can explain 65.2% of the variance in perceived branch performance. These findings highlight the importance of integrating digital innovation, strong brand presence, and excellent service in improving competitiveness and branch performance in the digital era. The study contributes practical implications for financial institutions in formulating strategic improvements to maintain relevance and competitiveness amid digital disruption.

This study aims to examine the effect of sales growth, profitability, capital structure, and corporate social responsibility (CSR) on firm value in companies listed in the LQ45 index during the 2022–2024 period. This research also intends to provide insights for investors in evaluating the factors that influence firm value as a basis for investment decision-making, including sales growth, profitability, capital structure, CSR, and firm value. The population of this study consists of 45 LQ45 companies, with a sample of 32 companies selected using purposive sampling based on specific criteria, resulting in 96 total observations. The research results show that sales growth and CSR do not affect firm value. Meanwhile, profitability and capital structure hurt firm value. This study concludes that sales growth has not yet become a strong fundamental signal for investors, as it does not always reflect sustainable performance. High profitability, in fact, has a negative effect on firm value, which may be due to a mismatch between short-term profits and the long-term prospects expected by investors. A high capital structure signals greater financial risk, thereby reducing investor confidence in the company. Meanwhile, CSR has not had a significant impact on firm value, possibly due to low disclosure quality or a lack of investor attention to sustainability issues.

Taxes serve as the primary source of state revenue and a crucial component in financing national development through the State Budget (APBN). This study examines the determinants of individual taxpayer compliance within the Klaten Primary Tax Office (KPP) in Central Java, with particular emphasis on the influence of awareness, comprehension of regulations, and understanding of tax sanctions. The research method uses a quantitative associative approach. Primary data were obtained by distributing questionnaires to 100 respondents using a nonprobability sampling technique, using the accidental sampling method. The data was analyzed using multiple linear regression with the help of SPSS software. The results show that awareness, understanding of regulations, and comprehension of tax sanctions have a statistically significant effect on individual taxpayer compliance, both partially and simultaneously. The adjusted R value illustrates the model's ability to explain the data at 64.7%. To improve taxpayer compliance, tax authorities are advised to routinely conduct sustainable and easily accessible tax education programs, enforce tax sanctions consistently and transparently, and be supported by awareness campaigns for taxpayers in fulfilling their responsibilities to the state.

This study aims to examine the influence of servant leadership (SL) on perceived organizational support (POS), job satisfaction (JS), job embeddedness (JE), and turnover intentions (TI) among private bank employees in West Jakarta. The research is motivated by the high turnover rate in the banking industry, despite organizational efforts to strengthen leadership and employee support. A total of 154 employees participated by completing an online Likert-scale questionnaire, and the data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4.1.0.9. The findings reveal that SL positively and significantly influences POS (β=0.667), JS (β=0.585), and JE (β=0.579). Furthermore, POS (β=−0.328), JE (β=−0.386), and JS (β=−0.220) significantly and negatively affect TI. Predictive relevance is supported with Q² values ranging from 0.283 to 0.604, while model fit testing using SRMR yielded 0.050 (saturated) and 0.127 (estimated). Bootstrapping was conducted with 5,000 resamples, two-tailed testing, bias-corrected accelerated (BCa), and 95% confidence intervals. Theoretically, this research strengthens the literature by demonstrating that SL enhances workplace relationships through improved POS, JS, and JE, which subsequently reduces turnover intentions. Practically, the findings provide implications for banking management to adopt servant leadership as a strategic approach to employee retention. Nevertheless, despite high levels of POS, JS, and JE, some respondents still report turnover intentions, indicating the presence of unmodeled external factors such as career opportunities, workload, or industry dynamics. This study is limited by its cross-sectional design and one-time self-report measurement; thus, generalizations and causal inferences should be made with caution.

Perkembangan media sosial telah mengubah strategi pemasaran digital secara signifikan, dengan TikTok Shop menjadi salah satu kanal e-commerce yang berkembang pesat untuk memperkuat keterlibatan merek dan loyalitas konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh komunikasi pemasaran online, konten marketing, dan brand engagement terhadap loyalitas merek pada platform TikTok Shop dengan studi kasus merek lokal Shiyu Shopeu. Pendekatan penelitian bersifat kuantitatif dengan desain survei potong lintang terhadap 120 responden yang dipilih secara purposive, mencakup konsumen aktif yang telah melakukan pembelian melalui TikTok Shop. Data primer diperoleh melalui kuesioner skala Likert lima poin, sedangkan analisis dilakukan menggunakan regresi linier berganda setelah melalui uji validitas, reliabilitas, dan asumsi klasik. Hasil penelitian menunjukkan ketiga variabel independen memiliki pengaruh positif dan signifikan terhadap loyalitas merek (nilai F-hitung = 103,26; Sig. < 0,001), dengan brand engagement sebagai variabel dominan (t-hitung = 5,922; Sig. < 0,001), sementara nilai R² = 0,692 mengindikasikan bahwa 69,2% variasi loyalitas merek dapat dijelaskan oleh model. Temuan ini menegaskan pentingnya interaksi emosional dan keterlibatan aktif konsumen dalam membangun komitmen merek di lingkungan digital yang dinamis. Penelitian ini berkontribusi dalam memperkaya literatur pemasaran digital, serta memberikan rekomendasi strategis bagi pelaku usaha untuk mengoptimalkan komunikasi daring dan konten kreatif guna meningkatkan loyalitas pelanggan secara berkelanjutan.

This study aims to examine the effect of firm size, profitability, capital structure, and asset structure on firm value in the food and beverage subsector listed on the Indonesia Stock Exchange for the 2019–2023 period. This causal research employs secondary data obtained from annual reports and applies purposive sampling, resulting in 13 companies with a total of 65 observations. Multiple linear regression analysis was conducted after passing classical assumption tests. The findings indicate that profitability and capital structure have a significant positive effect on firm value, while asset structure has a substantial adverse effect. Firm size shows no significant impact on firm value. These results suggest that efficiency has a greater influence on firm value in resource utilization and financial structure management than the size of assets owned. This study contributes to the corporate finance literature, particularly in the context of Indonesia’s food and beverage industry. It provides practical implications for managers and investors in making informed investment decisions.

Unstable financial conditions in insurance companies can serve as an early indicator of potential bankruptcy, which may have wide-ranging impacts on policyholders, shareholders, and the overall stability of the financial sector. Therefore, early detection of bankruptcy risk is critically important. This study aims to evaluate the effectiveness of the Springate model in identifying potential bankruptcy among insurance companies listed on the Indonesia Stock Exchange during the 2022–2024 period. The Springate model was chosen due to its simplicity and its ability to provide quantitative insights into a company's financial condition. Data were collected from the annual financial statements of 16 companies selected through purposive sampling based on the completeness and consistency of their financial reporting. The model applies the S-Score calculation as the basis for classifying companies into financial distress or non-financial distress categories. The analysis revealed that six companies consistently exhibited signs of financial difficulty, with three of them identified as being in a state of financial distress for three consecutive years. Meanwhile, the other ten companies demonstrated stable and healthy financial conditions throughout the observation period. These findings indicate that the Springate model is reasonably practical as an early detection tool for bankruptcy risk, particularly in the insurance sector, which is influenced by various internal factors such as risk management, as well as external factors like economic fluctuations and government regulations. Therefore, this model can be utilized as a decision-support tool for both management and investors in making strategic financial decisions.

Pemerintah daerah memiliki kewenangan pengelolaan Anggaran Pendapatan dan Belanja Daerah (APBD) untuk menyediakan dan melakukan pemeliharaan infrastruktur fisik yang digunakan oleh Masyarakat, sehingga diperlukan perencanaan yang komprehensif untuk Pembangunan dan pemeliharaan infrastruktur fisik agar tepat sasaran dan memiliki kemaslahatan bagi Masyarakat. Pembangunan infrastruktur yang berhasil akan berdampak pada masyarakat untuk memiliki akses dalam melaksanakan berbagai kegiatan yang berhubungan dengan peningkatan taraf hidup. Penelitian ini bertujuan untuk mengevaluasi biaya pemeliharaan infrastruktur jalan di Kota bogor berbasis faktor yang dianggap signifikan mempengaruhi sekaligus memberikan rekomendasi biaya pemeliharaan yang optimal untuk jalan raya di Kota Bogor, Jawa Barat. Penelitian ini dilakukan melalui metode kuantitatif dan kualitatif (mix method), metode kuantitatif dilakukan dengan menganalisa 30 ruas jalan yang telah dilaksanakan untuk menentukan faktor yang dianggap mempengaruhi dan dominan dalam pemeliharaan jalan. Penelitian kualitatif akan dilakukan melalui interview mendalam (in-depth interview) kepada pakar untuk memvalidasi hasil penelitian kuantitatif yang dihasilkan sehingga dapat menjadi rekomendasi pemeliharaan jalan raya di Kota Bogor, Jawa Barat. Hasil dari penelitian ini adalah hasil evaluasi pemeliharaan jalan beserta faktor yang dianggap mempengaruhi dalam pemeliharaan jalan.  Penelitian ini akan memberikan manfaat  baru dalam mengembangkan knowledge bidang pemeliharaan infrastruktur jalan raya bagi pemerintah daerah, akademisi, kontraktor dan Masyarakat dalam pemeliharaan infrastruktur jalan raya di Kota Bogor, Jawa Barat dan daerah lain untuk dievaluasi dan dikembangkan faktornya agar pekerjaan pemeliharaan jalan di daerah menjadi optimal di masa yang akan datang.

Organizational structure is crucial because it determines the tasks and functions, as well as how coordination and communication are carried out within the organization. Higher education management requires appropriate organizational structure design, especially in private universities, where there are differences between operations and asset management. The organizational structure must align with the organization's development maturity level to be adaptive, mature, and capable of adapting to emerging developments. This study aims to design an organizational structure for private universities that have unique characteristics and require professional management. Through a comparative analysis of various literature studies and case studies from three different private universities, this study aims to provide recommendations for an appropriate organizational structure to manage private universities in Indonesia. The results of this study can help develop organizational structures for private universities in Indonesia to improve communication and coordination and become professional organizations in the long term.

In the digital economy era, financial transparency has become a critical aspect for the sustainability and credibility of Micro, Small, and Medium Enterprises (MSMEs). Despite their substantial contribution to employment and economic growth, many MSMEs in Indonesia still rely on manual accounting systems, which limit the accuracy and traceability of financial reporting. This study aims to empirically examine the effect of cloud-based accounting automation on financial transparency among Indonesian MSMEs. Using a mixed-methods approach, the research collected quantitative data from 120 MSME respondents in Jakarta and West Java through structured questionnaires and qualitative data from six key informants through semi-structured interviews. The quantitative data were analyzed using simple linear regression, resulting in a coefficient of determination (R²) of 0.513 and a beta coefficient of 0.598 (p = 0.000), indicating a strong and significant influence of accounting automation on financial transparency. Qualitative findings also revealed improvements in real-time access, reporting accuracy, and transaction traceability. The study confirms that cloud-based digital accounting systems enhance financial transparency by enabling automated integration, audit trails, and timely reporting. These findings contribute to the literature on digital transformation in MSMEs and offer practical implications for policymakers, financial institutions, and software providers to accelerate technology adoption and improve financial governance in the MSME sector.

The adoption of PSAK 116 changes the accounting treatment of leases by recognising right-of-use assets and lease liabilities, replacing operating lease expenses with depreciation and interest. These changes have a direct impact on ability-to-pay financial ratios such as Debt Service Coverage Ratio (DSCR) and Net Debt to EBITDA. This study analyses the financial statements of PT Mitra Adiperkasa Tbk (MAPA) for 2019-2024 using a descriptive-comparative and simulation approach in case PSAK 116 is not applied. The results show a technical increase in EBITDA due to PSAK 116, which has an effect on the apparent improvement of DSCR and Net Debt to EBITDA. Simulations using the PSAK 30 approach show more conservative and realistic ratios. These findings highlight the importance of understanding the impact of accounting standards on ratio interpretation and credit decision-making.

This study investigates the factors influencing accountability in the management of village funds by local governments in Kangkung District, Kendal Regency. The research is driven by the growing number of village fund mismanagement cases in Indonesia, highlighting the urgent need for improved governance. Key variables examined in this study include the use of the siskeudes application, staff competence, transparency, internal control systems, local wisdom, and organizational commitment. A quantitative approach was employed, with data gathered through questionnaires distributed to 63 respondents comprising village officials, BPD members, and community representatives. The results are expected to provide both theoretical contributions to the field of public sector accounting and practical insights for village governments to enhance financial accountability and transparency. Ultimately, the study aims to support the development of sustainable and participatory village governance.

The Pada era society 5.0, pembelajaran abad 21 diarahkan agar memfasilitasi beberapa ketrampilan, diantaranya ketrampilan berpikir kritis, pemecahan masalah dan penggunaan teknologi dan media. Perkuliahan Komputer Akuntansi belum menggunakan bahan ajar yang dapat memfasilitasi perkembangan ketrampilan tersebut, sehingga banyak mahasiswa yang kesulitan memahami materi dan dalam melaksanakan praktik penggunaan software atau suatu program keuangan. Penelitian ini bertujuan mengembangkan bahan ajar dengan mengaplikasikan case method yang sesuai diterapkan pada pembelajaran Komputer Akuntansi. Pendekatan penelitian menggunakan desain penelitian dan pengembangan (Research and Development, R&D). Model pengembangan mengacu pada model pengembangan Borg & Gall yang oleh Thiagarajan dimodifikasi menjadi tiga tahap, yakni define, design, dan develop. Angket digunakan dalam pengumpulan data. Dari hasil uji kelayakan penggunaan media diperoleh penilaian sebagai berikut, ahli media sebanyak 88%, dan dari ahli materi sebanyak 99,04%. Disamping itu hasil uji coba terbatas menunjukkan tanggapan positif dari mahasiswa sebesar 95,21%. Hasil penelitian ini menyimpulkan bahwa bahan ajar dengan pendekatan case method  layak digunakan pada proses pembelajaran Komputer Akuntansi

Indonesian tourism makes a significant contribution to the Indonesian economy, thus having a positive impact on the growth of the tourism industry. This research aims to analyze the influence of social media, service quality and memorable tourist experiences on return visit intentions. Quantitative method with cross-sectional survey method used in this research, as many as 110 respondents were selected using purposive sampling technique based on certain criteria consisting of tourists aged 17-40 years, domiciled in Jakarta, and had visited the National Monument and National Museum in the last six months. Although previous research reveals the mediating role of memorable tourism experiences on return visit intentions, not many have examined the influence of social media and service quality together. The results show that social media has a significant influence on return visit intentions. Service quality also has a significant influence on return visit intentions. Memorable tourism experiences also have a significant influence on tourists' return visit intentions. This research can also be expanded by adding other variables that can influence tourists' revisit intentions, such as motivation, price, or destination image. In addition, further research could consider the mediating role of other variables, for example tourist satisfaction as a mediator between memorable tourism experiences and return visit intentions.

This study investigated the influence of financial report preparation skills, financial literacy, and accounting information systems on the performance of micro, small, and medium enterprises (MSMEs) in Cirebon Regency. The research adopted a quantitative approach with a causal associative design. Data were collected through closed-ended questionnaires distributed to 100 culinary-sector MSMEs selected using purposive sampling. The data analysis involved validity and reliability testing, classical assumption tests, and multiple linear regression. The findings revealed that financial report preparation skills, financial literacy, and accounting information systems had both partial and simultaneous positive effects on MSME performance. Specifically, the ability to prepare financial statements and the use of accounting systems significantly enhanced operational efficiency and financial outcomes, while financial literacy contributed to better financial decision-making. The study concluded that improving financial competencies and adopting technology-based accounting practices are key drivers for strengthening MSME performance in the region

This study aims to analyze the influence of factors such as financial distress (FD), firm size (SIZE), liquidity (CR), and operating cash flow (OCF) on stock returns in the food and beverage sub-sector industry listed on the Indonesia Stock Exchange (IDX) from 2019 to 2023. The issue addressed relates to the importance of analyzing internal company factors in affecting stock returns, particularly in the consumer goods industry. The data used in this study is sourced from annual financial reports published by the companies, with a sample size of 40 data points from 8 companies selected through purposive sampling. In this study, data analysis was conducted using multiple linear regression methods via the STATA application. The findings of the study indicate that both financial distress and firm size have a significant impact on stock return performance. On the other hand, the variables of liquidity and operating cash flow do not have a significant impact on the company's stock return.