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This study aims to analyze the effect of education level on the quality of financial statements based on SAK EMKM, with accounting information systems as a moderating variable, focusing on coffee shop micro, small, and medium enterprises (MSMEs) in Kediri City, Indonesia. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 32 business owners or financial managers selected by purposive sampling. Data were analyzed using descriptive statistics, classical assumption tests, and Moderated Regression Analysis (MRA) with SPSS software.The results indicate that education level has a positive and significant effect on the quality of financial statements, suggesting that higher educational attainment enhances accounting understanding and compliance with SAK EMKM. However, accounting information systems were found to weaken this relationship, indicating that system complexity, limited digital literacy, and insufficient technical training may reduce the effectiveness of education in improving financial reporting quality. These findings highlight that improving financial reporting quality among MSMEs requires not only higher educational capacity but also appropriate technological support and continuous technical assistance. This study contributes to the accounting literature by emphasizing the contextual role of accounting information systems in shaping the relationship between human capital and financial reporting quality in MSMEs.

This research aims to analyze the influence of job placement, fringe benefits, and work facilities on the performance of employees at Jawa Pos Kediri, both partially and simultaneously. The method used is quantitative with a descriptive and associative approach. Data were collected through the distribution of questionnaires to 50 respondents who are employees of Jawa Pos Kediri. The data analysis techniques used include multiple linear regression, t-test (partial), F-test (simultaneous), and the coefficient of determination (R²). The results indicate that both partially and simultaneously, job placement, fringe benefits, and work facilities have a positive and significant impact on employee performance. The R² value of 0.944 indicates that 94.4% of the variation in employee performance can be explained by these three variables, while the remaining 5.6% is influenced by other factors. Therefore, this study emphasizes that appropriate job placement, adequate benefits, and sufficient work facilities are important factors in improving employee performance at Jawa Pos Kediri. Thus, the company management needs to pay more attention to these three aspects to create a productive and sustainable work environment.

This study aims to examine the influence of Social Media Marketing, Bundling Price, and Electronic Word of Mouth on Purchase Decisions for Spotify Premium, with Brand Awareness functioning as a mediating variable. A quantitative approach was applied using a survey method involving 120 Spotify Premium users in South Tangerang. The research instrument employed a Likert scale and was analyzed using Structural Equation Modeling with Partial Least Squares to evaluate validity, reliability, and causal relationships among variables. The results reveal that Social Media Marketing, Bundling Price, and Electronic Word of Mouth have positive and significant effects on both Brand Awareness and Purchase Decisions. Brand Awareness significantly mediates these relationships, strengthening the impact of digital marketing variables on subscription decisions. The findings demonstrate that consumer decision processes progress through attention, brand recognition, and conversion, shaped by exposure to digital content, perceived value of bundled pricing, and peer-generated reviews that reinforce trust and perceived service quality. This study highlights the importance of strategic and experience-driven digital marketing in increasing customer acquisition for subscription-based music streaming services.

This study aims to analyze the factors influencing members’ decisions to take murabahah financing at BMT Mentari Umat Wangon. The research employed a quantitative approach with descriptive and verification methods. The population consisted of active members using murabahah financing, selected through purposive sampling. Independent variables included service quality, knowledge of Islamic products, trust, location, promotion, profit margin, and financing procedures, while the dependent variable was the members’ financing decision. Data were analyzed using multiple linear regression after validity, reliability, and classical assumption tests. The results show that service quality, Islamic product knowledge, trust, profit margin, and financing procedures significantly affect members’ decisions, whereas location and promotion have no significant effect. The most dominant factors are service quality and institutional trust. These findings support the Theory of Planned Behavior (TPB), which emphasizes that attitudes, trust, and perceived control are key determinants of financial decision-making. The study implies that BMT should enhance service quality, strengthen financial literacy related to Islamic products, and develop digital-based service systems to improve efficiency and competitiveness.

This study aims to analyze the influence of product differentiation, social media promotion, and service quality on consumer purchase intention at Tea Break Sambi Kediri. The research employed an associative quantitative approach using a survey method with questionnaires distributed to 88 respondents selected through an accidental sampling technique. Data were analyzed using validity and reliability tests, classical assumption tests, and multiple linear regression analysis with SPSS version 25. The results revealed that both partially and simultaneously, product differentiation, social media promotion, and service quality have a positive and significant effect on purchase intention. Social media promotion is the most dominant variable influencing consumer buying interest, followed by service quality and product differentiation. These findings highlight the importance of creative digital promotion strategies and high service quality in enhancing consumer attraction and loyalty. This research provides practical implications for business owners in designing digital-based marketing strategies and academic contributions to the development of consumer behavior and marketing strategy literature within modern beverage SMEs.

This study aims to analyze the effect of store layout and product display on computer spare part sales at Bandung Trade Mall. The background of this study is based on the increasing competition in the computer retail business, which requires effective visual merchandising strategies to attract consumers. The research method used a quantitative approach with a survey of 20 respondents selected purposively. Data were collected through questionnaires, observations, and informal interviews, then analyzed using multiple linear regression. The results show that store layout and product display have a significant simultaneous effect on sales with an F value of 12.43; sig. < 0.05. The coefficient of determination (R²) of 0.62 indicates that both variables explain 62% of the variation in sales, while the rest is influenced by other factors outside the model. These findings reinforce the S-O-R theory that visual stimuli can increase consumer comfort, interest, and impulse buying. This study has practical implications for computer retailers to optimize store layout and product display as a strategy to improve sales performance.

This study aims to analyze the effect of Total Asset Turnover (TATO) and Debt to Equity Ratio (DER) on stock prices at PT Unilever Indonesia Tbk for the period 2014 to 2023. This research uses a quantitative approach with an associative type of research. The data used is secondary data obtained from the company's annual financial statements and the official website of the Indonesia Stock Exchange. The data analysis method used is multiple linear regression, preceded by classical assumption tests to validate the model. The results show that partially, DER has a significant effect on stock prices, while TATO does not have a significant effect. However, simultaneously, both TATO and DER have a significant influence on stock prices. This indicates that the company’s capital structure plays an important role in influencing stock value in the capital market. Therefore, it is recommended that company management be more prudent in managing debt and improving asset utilization efficiency to attract investors and maintain the company’s stock price stability in the market.

This study aims to analyze the product diversification strategy implemented by Pegadaian Purwokerto Branch and its impact on the company's financial stability. A qualitative descriptive approach was applied using a case study method through structured interviews, direct observations, and internal document analysis. The research also integrates the General Electric (GE) Matrix to map the business strength and market attractiveness of each diversified product. The findings reveal that Pegadaian’s diversified products—such as gold savings, vehicle financing, and Hajj/Umrah financing—have significantly contributed to expanding market reach and increasing revenue. This success is supported by comprehensive feasibility studies, structured risk management systems, and the operational role of branch-level human resources. Nevertheless, challenges remain, particularly in service digitalization and HR readiness. This research contributes both theoretically and practically to product development strategies in financial services, especially for state-owned enterprises seeking sustainable business growth through data-driven diversification.

This study centers on examining the impact of digital literacy, entrepreneurial characteristics, and competitive advantage on entrepreneurial success. In the rapidly evolving digital era, the ability to utilize information technology has grown to be a crucial aspect in supporting business activities, specifically for micro, small, and medium enterprises (MSMEs). This analysis employs a quantitative method using surveys aimed at MSME entrepreneurs. Multiple linear regression was conducted to analyze the relationship between independent variables and the dependent variable. The outcomes reveal that digital literacy, entrepreneurial characteristics, and competitive advantage have a positive and significant effect on entrepreneurial success. These findings suggest that enhancing digital literacy, entrepreneurial attitudes and behaviors, and strategies to build competitive advantage are key factors in achieving business success.

This study aims to analyze the business position of BMT Dana Mentari Muhammadiyah Purwokerto using the McKinsey Matrix as a strategic analysis tool. The method used is a qualitative approach with data collection through literature studies, observations, and interviews with BMT managers. The data obtained were analyzed using the McKinsey Matrix to assess market attractiveness and business strength in each business unit. The study results indicate that most of the BMT Dana Mentari Muhammadiyah Purwokerto business units are in the blue and yellow zones in the McKinsey Matrix, indicating the need for selective development and maintenance strategies. This analysis also recommends effective and efficient resource allocation to improve the competitiveness and performance of BMT in the Islamic microfinance market. Thus, the use of the McKinsey Matrix has been proven to help BMT in determining the priority of business strategies that are adaptive to market dynamics and competition.

Sustainable business transformation has become a cornerstone of modern corporate strategy in addressing environmental, social, and economic challenges. The Sustainability-Led Innovation (SLI) approach provides an innovation framework that embeds sustainability principles into business models, fostering organizational adaptability and long-term value creation. This study aims to (1) identify the mechanisms for integrating SLI into sustainable business models, (2) evaluate SLI’s contribution to competitive advantage, and (3) analyze the development of dynamic capabilities to support sustainability initiatives. By combining the Sustainability-Driven Business Model Innovation (SBMI), Dynamic Capability Theory (DCT), and Triple Bottom Line (TBL) frameworks, this qualitative research utilizes in-depth interviews and document analysis of culinary SMEs in Malang. Findings reveal that organizations adopting SLI achieve higher operational efficiency, respond more agilely to regulatory changes, and attract stronger consumer loyalty. These insights underscore the necessity of embedding sustainable innovation strategies into long-term business planning to secure resilient competitive advantage.

Organizational fraud represents a significant global challenge, with estimated annual losses of 5% of revenue, totaling approximately US$4.7 trillion worldwide. This systematic literature review examines whistleblowing effectiveness as a fraud detection mechanism, analyzing the tension between its role as a transparency pillar and the retaliatory risks faced by whistleblowers. The study employed a qualitative Systematic Literature Review methodology, analyzing 25 peer-reviewed articles published between 2020-2025 from SINTA, Scopus, and registered E-ISSN journals. Literature was selected using keywords related to whistleblowing effectiveness, fraud detection, transparency mechanisms, and retaliation risk. Results demonstrate that whistleblowing systems significantly enhance fraud detection and prevention across both public and private sectors, with 24 of 25 reviewed studies confirming positive impacts. Effectiveness is influenced by individual attitudes, perceived behavioral control, organizational commitment, professional commitment, moral reasoning, and organizational culture. The integration of whistleblowing with forensic and investigative audit mechanisms creates a mutually reinforcing fraud detection framework. However, retaliation risk remains a substantial challenge, potentially undermining whistleblowing effectiveness. The study concludes that organizations must develop comprehensive whistleblower protection frameworks, cultivate supportive organizational cultures, ensure transparent report handling processes, and leverage technology to guarantee anonymity. A balanced approach between promoting transparency through whistleblowing and protecting whistleblowers from retaliation is essential for maximizing fraud detection effectiveness. Organizations are advised to integrate whistleblowing into comprehensive anti-fraud strategies with adequate protection mechanisms and whistleblower incentives.

This study aims to analyze the business condition of BMT Bahtera in entering the market of the syariah financial services industry using a General Electric Matrix approach. The method used in this study was in-depth interviews with the internal informant from BMT. The research result shows that BMT Bahtera’s strength is on the digitalization services, Human Resources competencies and saving and financing products innovation. Despite recently entering the Purwokerto territory, the business is growing with high potential market share using direct promotion strategy and effective institutional cooperation.

Managing human resources and entrepreneurship are two crucial components of any successful organization. Human resources management focuses on recruiting, training, and retaining employees to ensure they can perform their job duties effectively. On the other hand, entrepreneurship involves the creation and development of new business ventures, products, or services. Both areas play a significant role in the overall success and growth of a company. In this paper, we will explore the intersection of human resources management and entrepreneurship, examining how these two disciplines can work together to drive innovation and organizational success. By leveraging the expertise and creativity of both HR professionals and entrepreneurs, companies can cultivate a culture of innovation and adaptability. This collaboration can lead to the development of cutting-edge products and services, as well as the implementation of forward-thinking HR practices that attract and retain top talent. However, integrating HR and entrepreneurship may also present challenges, such as balancing risk-taking with employee well-being and ensuring that organizational goals align with individual aspirations. Despite these obstacles, the potential benefits of combining these disciplines are vast, offering companies a strategic advantage in today's competitive business landscape.

Abstract. The background of this research is the rampant competition in the bus transportation business which is marked by the increasing number of bus transportation companies in several locations that are even close to each other, which results in customers being faced with a lot of choices. One of the famous transportation services in Blitar City is the Rosalia Indah bus. Ticket sales from PO Rosalia Indah are higher every day compared to other POs, such as PO Harapan Jaya. Therefore, transportation service companies compete with each other to attract consumers. This study aims to determine the effect of tariffs, accessibility, facilities and infrastructure on user interest. The population in this study were Rosalia Indah bus users, the sample of this study was 100 respondents. Sampling technique is nonprobability sampling  with the type of sampling, namely incidental sampling. The data analysis used in this study is descriptive analysis and quantitative analysis, the data were analyzed using multiple linear regression analysis with the help of  (software) Statistical Package For Social Science (SPSS) version 25. The results of the study by partially testing the t-test hypothesis showed that Rates, Accessibility, Facilities and Infrastructure have a positive and significant effect on increasing user interest.  Based on the research results, the regression equation model is Y = 1.821 + 0.424 + 0.263 + 0.178 + . the tariff variable with a regression coefficient of 0.424, the accessibility variable with a coefficient of 0.263, the variable of facilities and infrastructure with a regression coefficient of 0.178. From the regression equation, the tariff variable has the most dominant effect on increasing the number of users with an R2(R Square) test of 0.626 or 62.6% which means that user interest is influenced by tariff variables, accessibility, facilities and infrastructure, and other factors that influence Rosalia Indah bus user interest is 37.4% or 0.374.

Micro, Small and Medium Enterprises are one of the most important pillars of the economy in Indonesia. MSMEs contribute significantly to Gross Domestic Product, employment, and regional development through income equality. This study attempts to obtain relevant answers regarding the strategic role of MSMEs in sustainable economic development in Indonesia, as well as the obstacles faced by this sector. Despite the government's role in sustainably encouraging MSMEs, this study shows that MSMEs still have difficulty accessing capital, government policies, and digitalization. This study uses a descriptive method to identify data that produces a good understanding of the factors that build the success of MSMEs. The results of the study show that the contribution of MSMEs to GDP is around 61.07%, employing 97% of the total number of jobs, namely MSMEs are quite important for the government and other stakeholders in supporting the role of MSMEs in inclusive and sustainable economic development.

Flight delays represent a significant challenge in the aviation industry, affecting passenger satisfaction and trust in airlines. Minister of Transportation Regulation No. 89 of 2015 mandates airlines to provide compensation to passengers experiencing flight delays. Lion Air, as one of the largest airline networks in Indonesia, is expected to effectively implement this policy, particularly at Weda Bay Nickel Airport. This study employs a qualitative approach to gain an in-depth understanding of how Lion Air fulfills its responsibility in compensating passengers. Data were collected through interviews with Lion Air personnel, including check-in staff, technicians, and flight attendants, as well as direct field observations. The research was conducted over a specific period to ensure the collected data is relevant and accurately reflects on-ground conditions. The analysis results indicate that Lion Air has implemented compensation policies in accordance with PM 89 of 2015, providing compensation in the form of beverages, snacks, full meals, and cash payments of up to IDR 300,000, depending on the delay duration. Although the policy has been executed, several key challenges remain, including limited communication with passengers and suboptimal internal division coordination. Passengers often feel inadequately informed during delays, reducing their satisfaction levels. Furthermore, operational constraints such as spare part delays and weather factors also pose challenges in minimizing delay durations.

This research aims to analyze buyer behavior towards skincare products, with a focus on factors that influence purchasing decisions, product preferences, the influence of social media, and promotional strategies. This study uses a quantitative approach with survey methods to collect data from respondents regarding habits, preferences and external influences in purchasing skin care products. Data analysis techniques are carried out descriptively to identify trends and patterns of consumer behavior. The research results show that product quality is the main factor in decisions (91.3%), followed by needs and price. TikTok emerged as the top platform for seeking information (77.9%), while influencer reviews had a significant influence with 91.3% of respondents considering them before purchasing a product. The majority of consumers prefer local products (60.6%) compared to imports. Additionally, promotional strategies such as discounts and cashback proved effective in attracting attention, with 93.3% of respondents expressing interest in the offer. This research concludes that skincare buyer behavior is influenced by a combination of rational and emotional factors, which are strengthened by the influence of social media and promotions. These findings provide insight for producers in designing marketing strategies that are more effective and in line with consumer needs.

Product packaging is an important element in creating the identity and attractiveness of a product, especially for small and medium enterprises (SMEs). This research aims to develop an online-based packaging design service through the PackDe platform that offers easy access, transparent pricing, and a variety of customizable design options. The methods used include literature study, competitor observation, and social media analysis to understand market needs and current design trends. The results show that PackDe is able to provide functional and aesthetic packaging design solutions, supporting SME product branding effectively. Nevertheless, challenges such as limited human resources and marketing need to be overcome to reach a wider market. The implications of this research show that digital-based packaging design innovation can improve the competitiveness of SME products in national and global markets. PackDe is expected to be a strategic partner for SMEs in creating packaging that is not only visually appealing but also has added value to the packaged product.

Penelitian ini berfokus dalam merancang kerangka bisnis Stripsy.Space, sebuah bisnis kreatif digital yang menawarkan produk fotostrip personalisasi, dengan memanfaatkan pendekatan Business Model Canvas (BMC). Pendekatan ini memetakan sembilan elemen utama untuk menciptakan strategi bisnis yang terpadu dan dinamis terhadap perubahan pasar. Penelitian ini menggunakan metode deskriptif kualitatif untuk mengevaluasi model bisnis yang ada serta mengidentifikasi peluang dalam meningkatkan efisiensi operasional, mendorong inovasi produk, dan memperkuat proposisi nilai. Hasil penelitian menunjukkan bahwa penerapan BMC pada Stripsy.Space berhasil meningkatkan daya saing melalui optimalisasi saluran distribusi, pengelolaan hubungan pelanggan, dan diversifikasi produk. Kesimpulan dari penelitian ini yaitu dengan mengimplementasi BMC dapat menjadi panduan strategis yang efektif dalam pengambilan keputusan bisnis, sekaligus memperkuat posisi kompetitif Stripsy.Space di pasar bisnis kreatif digital. Rekomendasi diberikan untuk memperkuat strategi pemasaran digital dan menambah variasi produk untuk memperluas jangkauan pasar.