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TikTok Shop is a popular application that offers online shopping and interaction experiences for consumers. Marketers at TikTok Shop use various methods to encourage consumer decisions to make purchases. This study aims to determine the effect of celebrity endorsers, online customer reviews, and viral marketing on purchasing decisions for TikTok Shop e-commerce products. This study uses a quantitative method with a survey approach by providing questionnaires to respondents. The population studied was all people in Semarang City who have the TikTok Shop application and have purchased products through the application. A sample of 112 people was taken using the convenience sampling technique. Data were obtained through questionnaires and analyzed using multiple linear regression analysis, F test, R2 test, and t test. The results of the study indicate that celebrity endorsements have a positive and significant effect on consumer purchasing decisions for Tiktok Shop users in Semarang City. The increasing use of celebrity endorsements will encourage consumer decisions to buy. Online customer reviews have a positive and significant effect on consumer purchasing decisions for Tiktok Shop users in Semarang City. The more positive online customer reviews, the more it will encourage consumer decisions to buy. Viral marketing has a positive and significant effect on consumer purchasing decisions for Tiktok Shop users in Semarang City. The increasing use of viral marketing will encourage consumer decisions to buy.  

This study aims to determine the effect of green accounting, profitability, leverage, and company size on tax aggressiveness. The population in this study is energy sector companies listed on the Indonesia Stock Exchange for the financial reporting period 2020-2024. The sampling technique used in this study is purposive sampling, and a sample of 35 companies was obtained. The analysis technique used is multiple linear regression analysis using SPSS version 22.0. The results of this study indicate that green accounting has a positive and significant effect on tax aggressiveness, profitability has a positive and significant effect on tax aggressiveness, leverage does not have a significant effect on tax aggressiveness, and company size does not have a significant effect on tax aggressiveness. The results show that green accounting and profitability have a positive and significant influence on tax aggressiveness, while leverage and firm size do not significantly influence tax aggressiveness. These findings provide insight that companies with a concern for environmental impacts tend to implement more aggressive tax policies, and that more profitable companies have an incentive to optimize their tax management.

The implementation of PSAK 73, which adopted IFRS 16, brought fundamental changes to lease financial reporting, triggering various challenges for financial performance and corporate policy. The primary issue examined in this literature was the impact of lease capitalization on financial ratios, dividend policy, and potential earnings management. The overall objective of this study was to evaluate the differences in financial performance before and after the implementation of the new standard, as well as to identify the determinants of dividend policy across various sectors. The dominant method employed was a quantitative approach using comparative analysis and panel data regression on companies listed on the Indonesia Stock Exchange. Key findings indicated that the implementation of PSAK 73 significantly increased total assets and liabilities (leverage), yet tended to decrease profitability ratios such as Return on Assets (ROA) and Return on Equity (ROE). Furthermore, dividend policy was found to be significantly influenced by profitability and the new capital structure resulting from lease capitalization  

This research is motivated by the problem of the open unemployment rate in Maluku Province which is still fluctuating, where the influence of human capital indicators such as the Average Years of Schooling and the Gross Enrollment Rate of Senior High Schools as well as economic policies such as the Provincial Minimum Wage often show results inconsistent with theory, thus requiring further empirical studies to determine their influence in the region. The purpose of this study is to analyze and determine the partial and simultaneous effects of the average years of schooling, the gross enrollment rate of senior high schools, and the provincial minimum wage on the open unemployment rate in Maluku Province. The method used is quantitative with secondary data in the form of time series from 2015 to 2024 sourced from the Central Statistics Agency (BPS) of Maluku Province, and analyzed using multiple linear regression techniques. The results show that the average years of schooling have a negative and significant effect, while the gross enrollment rate of senior high schools and the provincial minimum wage each have a positive insignificant and negative insignificant effect on the open unemployment rate. Simultaneously, the three variables also have no significant effect. The implications of these findings confirm that increasing the average length of schooling is a key factor in reducing unemployment, but policies related to minimum wages and high school participation need to be reviewed and combined with other policies to be more effective in addressing unemployment in Maluku Province.  

The purpose of this study is to analyze the effect of liquidity, asset efficiency, and capital structure on profitability in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange, using Return on Invested Capital (ROIC) as an investment-based profitability indicator. This research employs secondary data from the annual financial statements of pharmaceutical manufacturing companies over a specific period, with multiple linear regression analysis and robust models to ensure model feasibility. The results indicate that liquidity has no effect on profitability. Asset efficiency has a significant negative effect, reflecting the characteristics of the pharmaceutical industry with its high asset intensity. Capital structure has a significant positive effect on profitability, suggesting that measured use of debt can enhance the company’s return on investment. These findings provide theoretical contributions by enriching the literature on investment-based profitability determinants and practical implications for corporate management, investors, and stakeholders in understanding internal factors that influence the financial performance of pharmaceutical companies in Indonesia.

This study aims to examine the influence of local wisdom as a living law on personal data protection behavior, as well as assess the role of Islamic law ethics and digital literacy in the context of intimate digital crime in Indonesia. The background of this research is based on the increasing cases of misuse of personal data in the digital space that have not been fully responded to effectively through formal legal approaches. The method used a quantitative approach with a correlational explanatory design. Data were obtained through the distribution of a questionnaire based on the Likert scale to 150 respondents who were selected purposively, then analyzed using descriptive statistics, Pearson correlation, and simple linear regression. The results showed that local wisdom of alwasliyahan had a positive and significant influence on personal data protection behavior (β = 0.42; p < 0.05). Islamic legal ethics serve as a mediating variable that strengthens the relationship, while digital literacy provides a positive influence at a moderate level. These findings show that the internalization religious and cultural values plays an important role in shaping individual awareness and behavior in protecting personal data in the digital era. The conclusion of this study emphasizes that local wisdom can function effectively as a living law in supporting the protection of personal data. This research makes theoretical contribution the development of the study of Islamic law and the sociology of law, as well as practical implications for policy formulation that integrates formal regulations, cultural values, and digital literacy.

This study aims to analyze the level of financial literacy and examine its influence on the household welfare of vegetable farmers. Agricultural households, particularly smallholder vegetable farmers, frequently experience economic vulnerability due to several structural challenges such as unstable agricultural income, seasonal production patterns, fluctuating market prices, limited access to formal financial services, and inadequate financial management skills. These conditions often make farm households more susceptible to economic shocks, including crop failure, input price increases, or sudden market price declines. In this context, financial literacy becomes an essential capability that enables farmers to manage their financial resources more effectively.This research employed a quantitative research design using a survey approach. The study involved 120 vegetable farmers selected as respondents from major vegetable-producing areas. Data were collected through structured questionnaires designed to measure farmers’ financial literacy levels and household welfare conditions. Financial literacy was assessed through indicators such as financial knowledge, financial behavior, and financial attitudes, while household welfare was evaluated based on indicators including consumption stability, education and health expenditures, savings capacity, and overall economic resilience. The collected data were analyzed using descriptive statistics to describe the characteristics and financial literacy levels of respondents, and multiple linear regression analysis to examine the relationship between financial literacy and household welfare.The results of this study highlight the importance of strengthening financial education programs targeted at agricultural communities. Improving financial literacy among vegetable farmers can contribute not only to better household financial management but also to broader rural economic development. Therefore, financial education initiatives should be integrated into agricultural extension programs, farmer group activities, and local government development strategies. Such initiatives may include training in household financial planning, simple bookkeeping for farm businesses, savings management, and responsible credit use. By enhancing farmers’ financial capabilities, these programs can help improve household welfare, strengthen rural economic resilience, and support the long-term sustainability of the agricultural sector.

Tourism regulations play a critical role in shaping destination competitiveness and influencing tourist travel decisions, yet empirical evidence on their effectiveness across different institutional contexts remains limited. This study investigates the impact of tourism regulations on tourist visit performance through a comparative quantitative analysis of Indonesia and Singapore. Using panel data covering the period 2010–2023, this research employs a fixed-effects regression model to examine the relationship between regulatory quality and tourist arrivals, while controlling for economic conditions and transport infrastructure. The findings reveal that tourism regulations have a positive and statistically significant effect on tourist visit performance in both countries. However, the magnitude of the effect is substantially stronger in Singapore, indicating higher regulatory efficiency and institutional effectiveness in translating policy interventions into tourism demand. These results support institutional and tourism demand theories, emphasizing that regulatory quality, rather than regulatory volume, is a key determinant of tourism performance. The study contributes to the tourism policy literature by providing cross-national empirical evidence on regulatory impacts and highlighting the importance of governance capacity in tourism development. From a policy perspective, the findings suggest that countries should prioritize regulatory coherence, administrative efficiency, and adaptive governance to enhance tourism competitiveness and resilience.

This research aims to explore the satisfaction–revenue nexus by examining the effect of tourist satisfaction on Revenue Per Available Room (RevPAR) performance in three-star hotels across Southeast Asia. Grounded in Expectation–Confirmation Theory and the Service-Profit Chain framework, the study conceptualizes tourist satisfaction as a strategic intangible asset that contributes to financial performance through both direct and indirect mechanisms. A mixed-methods sequential explanatory design was employed. Quantitative panel data were collected from 312 three-star hotels in Indonesia, Malaysia, Thailand, Vietnam, and the Philippines over the period 2019–2024 and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and panel regression techniques. The results indicate that tourist satisfaction has a positive and statistically significant direct effect on RevPAR. Furthermore, occupancy rate partially mediates this relationship, suggesting that satisfaction enhances revenue performance primarily through demand stabilization and increased room utilization. Qualitative findings from managerial interviews further confirm that guest satisfaction strengthens online reputation, repeat visitation, and revenue consistency. This study contributes empirical evidence to the literature on satisfaction-driven financial performance in mid-scale hospitality markets and offers strategic implications for revenue optimization in competitive Asian contexts.  

Rubber (Hevea brasiliensis) is an important plantation commodity that contributes to improving rural livelihoods. However, the productivity of smallholder rubber plantations remains relatively low due to various technical constraints, socio-economic conditions, and limited farmers’ knowledge and technology. This study aims to analyze the influence of technical aspects of cultivation and socio-economic aspects on farmers’ knowledge and technology in rubber cultivation in Desa Antutan, Kecamatan Tanjung Palas, Kabupaten Bulungan. This research employed a mixed methods approach with a descriptive design. Quantitative data were collected through questionnaires distributed to 30 rubber farmers selected using purposive sampling, while qualitative data were obtained through in-depth interviews and documentation. Quantitative data were analyzed using multiple linear regression with SPSS software, while qualitative data were analyzed through data reduction, data display, and conclusion drawing The results indicate that technical aspects of cultivation and socio-economic aspects simultaneously influence farmers’ knowledge and technology in rubber cultivation. Partially, technical cultivation aspects have a more dominant effect than socio-economic aspects. Qualitative findings reveal that the main problems faced by farmers include improper tapping techniques, aging rubber trees, rubber price fluctuations, and limited access to agricultural training and extension services.

This study aimed to investigate the influence of content exposure and celebrity endorsement on the consumptive behavior of Muslim adolescents among students at MAN 1 Bone. The population for this research was students of MAN 1 Bone for the 2023/2024 academic year. The sampling technique employed was simple random sampling with a total of 100 respondents. Data was collected through the distribution of questionnaires and documentation. This research utilized an explanatory survey research method with a quantitative approach. The data analysis techniques used were statistical tests, including multiple linear regression, t-test, f-test, and the coefficient of determination (R2) test. The results revealed that: (1) There was no significant influence of content exposure on the consumptive behavior of MAN 1 Bone students. (2) Celebrity endorsement significantly influenced the consumptive behavior of MAN 1 Bone students. (3) Content exposure and celebrity endorsement had a significant influence on the consumptive behavior of MAN 1 Bone students. The combined effect of the content exposure and celebrity endorsement variables on the consumptive behavior variable of MAN 1 Bone students was 25.2%, while the remaining 72.8% was explained by other factors outside the two independent variables studied.

This study aims to determine the influence of Social Media Marketing, Influencer Marketing, and Location on Generation Z Customer Loyalty at Kedai Wanus Kediri. This research is quantitative. Data were obtained through two methods: primary and secondary data. The population in this study were Generation Z consumers at Kedai Wanus Kediri. The sample in this study was 100 consumers, with accidental sampling as the sampling technique. The analysis techniques used in this study included validity testing, reliability testing, classical assumption testing, multiple linear regression analysis, and hypothesis testing. The results of the partial t-test indicate that the variables Social Media Marketing, Influencer Marketing, and Location have a positive and significant effect on Generation Z Customer Loyalty at Kedai Wanus Kediri. The results of the simultaneous F-test indicate that Social Media Marketing, Influencer Marketing, and Location have a positive and significant effect on Generation Z Customer Loyalty at Kedai Wanus Kediri.

This study examines the influence of earnings quality and dividend policy on firm value at PT Alkindo Naratama Tbk during the period 2014–2024. Firm value is measured using the Price to Book Value (PBV), earnings quality is proxied by the ratio of operating cash flow to net income (QOE), and dividend policy is measured using the Dividend Payout Ratio (DPR). This research adopts a quantitative approach with an associative causal design using secondary data obtained from the company’s quarterly financial reports over eleven years, resulting in 44 observations. The analysis method applied is multiple linear regression. The findings reveal that earnings quality has a positive and significant impact on firm value. Dividend policy also shows a positive and significant effect on firm value. Simultaneously, earnings quality and dividend policy significantly influence firm value. The coefficient of determination indicates that a large proportion of firm value variation can be explained by these two variables. These results support signaling theory, which suggests that high earnings quality and stable dividend distribution provide positive signals to investors and increase market confidence in the company. The study contributes to financial management literature by highlighting the importance of financial performance indicators in determining firm value.

This study aims to determine the effect of financial performance, capital structure, and company size on company value in healthcare companies listed on the Indonesia Stock Exchange (IDX) for the 2020-2024 period. This study uses an associative quantitative approach with secondary data obtained from the company's financial statements. The sample was determined using purposive sampling, resulting in 9 healthcare companies with 45 observations. Data analysis was performed using EViews 12. Panel data regression analysis was applied using the Random Effect Model (REM), selected based on the Chow test, the Hausman test, and the Lagrange multiplier test. Furthermore, classical assumption testing and hypothesis testing were carried out. The test results show that partially Financial Performance has a significant positive effect on Company Value with a calculated T value of 2.137061 > T table 2.01954 with a prob value of 0.0386 < 0.05, Capital Structure does not have a significant effect on Company Value with a calculated T value of 0.4770233 < T table 2.01954 with a prob value of 0.6407 > 0.05, Company Size has a significant positive effect on Company Value with a calculated T value of 2.134309 > T table 2.01954 with a prob value of 0.0388 < 0.05. Simultaneously, the three independent variables have a significant positive effect on Company Value with an Fcount value of 3.059588 > Ftable 2.83 with a prob value of 0.038758 < 0.05, with a contribution of 12.31% while the remaining 87.69% is influenced by other factors outside this study.

This study aims to analyze the influence of the implementation of the Internal Quality Assurance System (SPMI) and principal leadership on the quality of educational services in South Konawe Regency, Southeast Sulawesi. The research employed a quantitative descriptive approach with a survey design to obtain an empirical overview of the relationships among the variables examined. The population consisted of all principals at the elementary, junior high, senior high, and vocational high school levels, totaling 70 respondents. The sampling technique used purposive sampling based on specific criteria relevant to the research objectives. Data were collected through questionnaires that had been tested for validity and reliability to ensure the accuracy and consistency of the research instrument. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 25.0. Prior to hypothesis testing, classical assumption tests were performed, including normality, multicollinearity, and heteroscedasticity tests, to ensure the feasibility of the regression model. Furthermore, the F-test was conducted to examine the model’s overall significance, while the t-test was used to determine the partial effect of each independent variable on the dependent variable. The results indicate that the implementation of SPMI and principal leadership have a positive and significant effect on the quality of educational services. These findings highlight the importance of strengthening managerial capacity and internal commitment in implementing SPMI, as well as enhancing principal leadership quality to continuously improve educational service standards and overall education quality.

In the midst of increasingly intense competition in the digital era, organizations are required to possess human resources capable of adapting and enduring various work-related challenges. Therefore, work resilience is considered an important competency that employees must have. This study aims to examine the influence of self- esteem, self-efficacy, and adversity quotient on work resilience among supervisor members of Independent Herbalife Nutrition Indonesia in South Jakarta. This research employs a descriptive quantitative approach. Data were collected through the distribution of Likert-scale questionnaires to 103 respondents using a saturated sampling technique. The data obtained were analyzed using multiple linear regression analysis with the assistance of Microsoft Excel 2019 and IBM SPSS version 22. The results of the study indicate that self-efficacy has a positive and significant effect on work resilience. Meanwhile, self-esteem and adversity quotient do not have a significant partial effect on work resilience. However, simultaneously, self-esteem, self-efficacy, and adversity quotient have a significant effect on work resilience.

This study aims to examine the factors influencing the level of sustainability report disclosure based on OJK regulations in KBMI 3 banking companies listed on the Indonesia Stock Exchange in 2023. The level of sustainability disclosure is measured using the Sustainability Report Index (SR Index), constructed through content analysis of indicators stipulated in POJK No. 51/POJK.03/2017. The independent variables analyzed in this study include firm size, profitability proxied by Return on Assets (ROA) and Return on Equity (ROE), foreign ownership, and firm age. This research employs a quantitative explanatory approach using secondary data obtained from annual reports and sustainability reports. Data were analyzed using multiple linear regression with SPSS. The results indicate that firm size, foreign ownership, and firm age have a positive and significant effect on the level of sustainability report disclosure. Conversely, profitability measured by ROA and ROE does not have a significant effect. Simultaneously, all independent variables significantly influence sustainability report disclosure. These findings suggest that structural and ownership characteristics play a more dominant role in determining sustainability disclosure than financial performance, reflecting the regulator-driven nature of sustainability reporting in the Indonesian banking sector.

Tax is a major source of government revenue; however, tax avoidance remains a significant issue, particularly in the property and real estate sector, which is characterized by high growth and complex financial structures. This study examines the effects of leverage, profitability, and sales growth on tax avoidance, with firm size as a moderating variable. The study employs a quantitative approach, using secondary data from the annual financial statements of property and real estate companies listed on the Indonesia Stock Exchange for the 2020–2024 period. The sample was selected using purposive sampling, and the data were analyzed using panel data regression techniques. Tax avoidance is proxied by the Cash Effective Tax Rate, leverage is measured by the Debt-to-Equity Ratio, profitability is measured by Return on Assets, sales growth is calculated as the annual change in sales, and firm size is measured using the natural logarithm of total assets. The results indicate that leverage and profitability significantly affect tax avoidance, whereas sales growth does not. Firm size is found to moderate the relationship between leverage and tax avoidance as well as between profitability and tax avoidance, but it does not moderate the relationship between sales growth and tax avoidance. The novelty of this study lies in the inclusion of sales growth as an independent variable and the positioning of firm size as a moderating variable within the property and real estate sector during the post-pandemic period. These findings provide practical implications for corporate tax management strategies and offer insights for regulators in strengthening tax supervision based on firm characteristics.

The rapid development of social media, particularly TikTok, has transformed digital marketing strategies by emphasizing influencer endorsement and content marketing to reach Generation Z consumers. This generation is characterized by high social media usage and strong responsiveness to visual content and influencer recommendations. This study aims to analyze the effect of influencer endorsement and content marketing on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City, both partially and simultaneously. This study employed a quantitative approach with an associative research method. The population consisted of Antarestar consumers residing in Makassar City, and the sample was determined using purposive sampling. A total of 140 respondents who met the research criteria were involved in this study. Data were collected through a questionnaire using a five-point Likert scale and analyzed using multiple linear regression analysis with the assistance of IBM SPSS Statistics software. The results of this study indicate that (1) influencer endorsement has a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products, (2) content marketing has a positive and significant effect on purchase intention, and (3) influencer endorsement and content marketing simultaneously have a positive and significant effect on the purchase intention of Generation Z TikTok users toward Antarestar products in Makassar City. The findings conclude that the effectiveness of Antarestar’s digital marketing on TikTok is strongly influenced by credible and attractive influencers as well as relevant, informative, and consistent marketing content. Therefore, optimizing influencer endorsement and content marketing strategies is essential to enhance purchase intention among Generation Z consumers.

The objective of this study is to examine the effects of profitability, liquidity, leverage, and asset growth on dividend policy among food and beverage companies listed on the IDX during 2020-2023. The dependent variable in this study is dividend policy, specifically the proxy dividend payout ratio (DPR). The independent variables, including profitability as measured by return on equity (ROE), liquidity as measured by the current ratio (CR), leverage as measured by the debt-to-equity ratio (DER), and asset growth as measured by the asset growth proxy (Growth), will also be examined. The data collection process used secondary data and employed purposive sampling. The study’s initial population included 95 samples; however, after applying the criteria, 17 were found relevant. The methods used in this study include descriptive statistical analysis, classical assumption test, hypothesis testing, and multiple linear regression analysis. The study’s results suggest that profitability, liquidity, and leverage may have simultaneous effects on dividend policy. It appears that profitability and liquidity may positively affect dividend policy, while leverage may negatively affect it, and asset growth may have no effect. It is hoped that the results of this study will provide a useful reference point for management and other relevant parties as they plan dividend policy, maintain business continuity, and make investment decisions.