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Analytics

Patma Ari Ayu Kartini; I Gusti Ngurah Jaya Agung Widagda

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Social media marketing is a promotional strategy that leverages social media platforms to advertise products, services, or brands by actively engaging with audiences. This approach is effective in capturing consumer attention, encouraging their participation, and plays a critical role in shaping purchase intention through broad reach and direct interaction. This study aims to examine and explain the influence of social media marketing on purchase intention with electronic word of mouth (e-WOM) as a mediating variable, focusing on Good Karma Warung Tirtagangga. The sample consisted of 120 respondents selected using purposive sampling. Data were collected through interviews and online questionnaires. The analytical techniques employed in this study include path analysis, the Sobel test, and the Variance Accounted For (VAF) test, using SPSS version 27. The results reveal that social media marketing has a positive and significant effect on purchase intention, social media marketing positively and significantly affects electronic word of mouth, electronic word of mouth has a positive and significant impact on purchase intention, and electronic word of mouth successfully mediates the relationship between social media marketing and purchase intention.

Verry Freddy; Trisylvana Azwari; Suyatno Suyatno; Novi Shintia

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

This study aims to identify and evaluate employee performance (Y) as the dependent variable and performance allowance (X) as the independent variable at the Banjarmasin State Polytechnic. Employee performance is influenced by work engagement (Z) as an intervening variable. The research employs a quantitative approach, with a sample of 94 employees from Poliban, selected through random sampling. The sample size was determined using Slovin's formula. A Likert scale, ranging from 1 to 5, was used to measure the variables in this study. Path analysis and multiple linear regression were applied to examine the relationships between variables X, Z, and Y. Data were processed using SPSS 25. The study findings reveal four key results: (1) work engagement has a positive and significant direct effect on employee performance; (2) performance allowance has a positive and significant direct effect on work engagement; (3) work engagement positively and significantly mediates the relationship between performance allowance and employee performance; (4) work engagement plays a key role in enhancing employee performance through its mediating effect.  

Susanto, Veronica Nessie; Umiaty Hamzani; Rudy Kurniawan

KOMPAK : Jurnal Ilmiah Komputerisasi Akuntansi 2025 Universitas Sains dan Teknologi Komputer

Financial distress refers to a company’s persistent inability to meet financial obligations, signaling severe monetary strain that precedes formal bankruptcy or liquidation proceedings. This study investigates the impact of intellectual capital (VAICTM), operational capacity (TATO), capital structure (DER), and operating cash flow (OCF) on financial distress (Altman Z-Score), with profitability (ROA) serving as a mediating variable. The theoretical framework of this research is grounded in signaling theory, agency theory, and resource-based view theory. The study focuses on basic materials companies listed on the Indonesia Stock Exchange (IDX) between 2019 and 2023. The study utilized criterion-based sampling to select qualified respondents. Secondary datasets were analyzed through panel regression and path analysis, with Eviews 12 as the computational tool. Key findings include: (1) intellectual capital and operating capacity demonstrate a statistically significant positive influence on profitability; (2) capital structure exerts a significant adverse impact on profitability; (3) operating cash flow exhibits no statistically discernible impact on profitability; (4) both operating cash flow and profitability are positively and significantly associated with increased financial distress; (5) capital structure displays a significant inverse relationship with financial distress severity; (6) intellectual capital and operating capacity show no statistically significant associations with direct financial distress prediction; (7) profitability partially mediates the influence of intellectual capital, operating capacity, and capital structure on financial distress; and (8) profitability does not serve as a mediating variable between operating cash flow and financial distress.

Ni Kadek Indah Febyanthi; Ni Wayan Ekawati

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of the beauty industry, particularly in Indonesia, has created a potential market for entrepreneurs while simultaneously intensifying business competition. Aligned with the development of the internet and information technology, companies are encouraged to leverage these advances through advertising on social media, including platforms such as TikTok. One local cosmetic brand that utilizes TikTok for product promotion is Dear Me Beauty. This phenomenon has led to a study that examines the mediating role of brand awareness in the relationship between advertising appeal and purchase intention. The purpose of this research is to analyze the influence of advertising appeal and brand awareness on the purchase intention of Dear Me Beauty’s cosmetic products, and to investigate the mediating role of brand awareness in that relationship. This study was conducted in Denpasar City with a sample size of 100 respondents using a non-probability sampling method and purposive sampling technique. The analysis techniques employed include descriptive analysis and inferential analysis, specifically path analysis and the Sobel test. The results show that advertising appeal has a positive and significant effect on purchase intention; advertising appeal has a positive and significant effect on brand awareness; brand awareness positively and significantly influences purchase intention; and brand awareness mediates the effect of advertising appeal on purchase intention for Dear Me Beauty products.

Dwi Rara Al Munawaroh; Wiralestari Wiralestari; Nela Safelia

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Technology sector companies are known for rapid innovation but also face high uncertainty, which is likely to cause financial distress. In Indonesia, several technology firms publicly traded on the Indonesia Stock Exchange (IDX) experienced declining profitability and negative operating cash flows during the 2021–2023 period. The aim of this research is to examine the influence of profitability and operating cash flow on financial distress, with firm value as an intervening variable. The research addresses inconsistencies in financial indicators—declining profits do not always indicate financial distress, especially when firm value is not taken into account. Using secondary data from annual reports and the Investing website, this study makes use of a quantitative method involving path analysis. A purposive sampling technique resulted in 78 firm-year observations. Data analysis was carried out using SPSS software. It was found that both firm value is positively and significantly affected by profitability and operating cash flow. However, only operating cash flow and firm value have a statistically significant positive relationship with financial distress, unlike profitability. Furthermore, firm value does not mediate the relationship between profitability and financial distress but does mediate the relationship between operating cash flow and financial distress. These findings suggest that operating cash flow is a more reliable indicator than profitability in predicting financial distress and emphasize the mediating role of firm value in financial instability.

Sielly Budi Prameswari

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Namely, 42% of frauds are detected by complaints (tips). Research comparing theory and empirical evidence on private entities in Indonesia is quite minimal. This research aims to prove the influence of an ethical code on the risk of asset misappropriation through whistleblowing intentions. The population of this study are employees of medium-scale entities in Jabodetabek and East Java. The sampling method used is purposive. The sample for this research is companies located in Jabodetabek and East Java with employees ranging from 70 to 150 people. This research uses primary data, namely a questionnaire. The researcher tested the validity and reliability of the data through a pilot test. If these two conditions are already met, the data then being analyzed further using path analysis. The data must also meet classical assumptions and linearity testing in path analysis testing. The researcher tested the direct influences using Ordinary Least Square. Meanwhile, the Sobel Test was used to test the indirect influence of the research variables. The Sobel Test results show that whistleblowing intention is proven to mediate the influence of the ethical code on the risk of asset misappropriation. The mediating effect of whistleblowing intention is partial. Whistleblowing intention as a mediator variable has been proven in this research, in line with various previous studies. Because it is proven to mediate partially, the novelty in this research is apart from being a mediator variable, whistleblowing intentions can also be an independent variable, with the risk of asset misappropriation as the dependent variable.

Dandy Christian Vieri; Witis Anggraito; Rohmawati Kusumaningtias; Ambar Kusumaningsih

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research conducts an analysis of the impact of Good Corporate Governance (GCG) implementation on industry value, with profitability serving as a connecting variable in manufacturing industries listed on the Indonesia Stock Exchange (IDX) throughout the period 2016 to 2020. GCG is assessed through several aspects, namely the size of the board of commissioners, the proportion of independent commissioners, management ownership, institutional ownership, and the existence and quality of the audit committee. Profitability is measured using Return on Assets (ROA) and Return on Equity (ROE), while industry value is evaluated using Tobin's Q and Price to Book Value (PBV). Illustrations were taken using a purposive sampling method, creating 10 manufacturing industries that met certain criteria. To test the direct and indirect effects of GCG on industry value through profitability, path analysis was used with the Baron and Kenny approach and the Sobel test.  

Ni Wayan Andini Febriyanti; I Gede Riana

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research investigates the influence of perceived organizational support on organizational commitment, with job satisfaction serving as a mediating variable. The study was carried out at the Regional Development Planning Agency (Bappeda) of Gianyar Regency, using a purposive sampling method to select 49 participants. A survey approach was adopted, employing both questionnaires and interviews as data collection tools. Data were analyzed using descriptive statistics and inferential analysis, specifically path analysis. The findings reveal that perceived organizational support positively and significantly influences organizational commitment. Additionally, perceived organizational support has a positive and significant relationship with job satisfaction. Job satisfaction, in turn, also positively and significantly affects organizational commitment. Moreover, job satisfaction is found to mediate the relationship between perceived organizational support and organizational commitment. Theoretically, the study contributes to the understanding of social exchange theory in the context of organizational behavior. Practically, it offers insights into how enhancing perceived organizational support and fostering job satisfaction can improve employees’ commitment to the organization. The research underscores the importance of managing these two factors to strengthen organizational commitment.

Putu Ika Putri Ardiani; Tjokorda Gede Raka Sukawati

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Camping has become a part of the lifestyle of modern tourists. From camping, a new lodging innovation emerged that combines hotel accommodation facilities and camping, namely glamping. One of the modern glamping in Bali is Bobocabin Kintamani. The purpose of this study was to analyze the effect of experiential marketing on revisit intention mediated by customer satisfaction. The sample of this study was 120 respondents of Bobocabin Kintamani visitors. The sampling technique that will be used in this study is purposive sampling. This research technique uses path analysis, Sobel test and VAF test. The results of this study indicate that experiential marketing has a positive and significant effect on revisit intention, experiential marketing has a positive and significant effect on customer satisfaction, customer satisfaction has a positive and significant effect on revisit intention, and customer satisfaction mediates experiential marketing on revisit intention. The implications of this study provide implications that can be used by Bobocabin Kintamani in developing appropriate strategies. Experiential marketing implemented by Bobocabin Kintamani plays an important role in increasing customer satisfaction, which ultimately has a positive impact on the intention to revisit. The unique experiences offered, such as the smart cabin concept with soothing natural views, increase customer satisfaction and form a lasting impression that encourages them to return.    

I Gusti Agung Diandra Prabandari; Tjokorda Gde Raka Sukawati

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In recent years, the beauty industry has gained significant traction and become deeply embedded in public awareness, especially regarding skincare routines involving cosmetic products. Among the notable local cosmetic brands in Indonesia is Emina, which stands out for its youthful concept and lightweight formulations—ideal for entry-level users. This study seeks to explore the mediating role of trust in the relationship between customer experience and repurchase intention for Emina’s products in Denpasar City. Utilizing a non-probability sampling technique, specifically purposive sampling, data were obtained through surveys distributed to 120 qualified respondents. The analysis was conducted using path analysis, complemented by the Sobel test and the Variance Accounted For (VAF) approach. Findings reveal that customer experience significantly and positively affects both trust and repurchase intention. Moreover, trust itself has a significant positive impact on repurchase intention and acts as a mediating variable between customer experience and repurchase intention. Theoretically, this research reinforces prior findings in the field, while practically, it offers strategic insights for Emina’s management to improve consumer experiences and foster trust—ultimately boosting repeat purchase behavior.

Asnidar Asnidar; Adelia Putri; Nurlaila Hanum

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the effect of government spending in the education, health and infrastructure sectors on economic growth and HDI in Aceh Tamiang Regency. The data used are time series data for the period 2014-2023. The data analysis method uses path analysis. The results of the study indicate that government spending in the education, health and infrastructure sectors directly has a positive and insignificant effect on economic growth in Aceh Tamiang Regency. Directly, government spending in the education sector has a negative and insignificant effect on HDI in Aceh Tamiang Regency. Meanwhile, government spending in the health sector, infrastructure sector and economic growth directly have a positive and significant effect on HDI in Aceh Tamiang Regency. Indirectly, government spending in the education sector through economic growth has a negative and insignificant effect on HDI in Aceh Tamiang Regency. Meanwhile, government spending in the health sector, infrastructure sector through economic growth indirectly has a positive and significant effect on HDI in Aceh Tamiang Regency. The coefficient of determination value of 0.9998 indicates that 99.98% of the information contained in the data can be explained by the model, while the remaining 0.02% is explained by other variables outside the model, such as poverty, unemployment, population and other variables.

Anggita Septiarni; Marhaendra Kusuma; Dewi Wungkus Antasari

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This research aims to analyze the effect of free cash flow on financial distress through return on assets and debt to assets ratio in the pharmaceutical subsector listed on the Indonesia Stock Exchange (BEI) during the period of 2020-2023. The analytical methods employed include descriptive analysis, correlation analysis, classical assumption testing, multiple linear regression analysis, and path analysis. The tool used for analysis is SPSS Version 25. The population consists of 13 companies, and through purposive sampling, a sample of 10 companies was obtained, resulting in a total of 40 firm observations over the 4-year period. The findings indicate that free cash flow has a negative effect on financial distress. Additionally, free cash flow positively influences both return on assets and debt to assets ratio. Return on assets has been proven to mediate the effect of free cash flow on financial distress, while debt to assets ratio does not demonstrate significant mediating capability. The originality of this research builds upon previous studies by introducing return on assets as a moderating variable and also incorporates debt to assets ratio as a moderating variable in the analysis.

Iwan Iwan; Purwatiningsih Purwatiningsih; Sopyan Sopyan

JURNAL EKONOMI MANAJEMEN AKUNTANSI 2025 sekolah Tinggi Ilmu Ekonomi Dharma Putra Semarang

This study aims to examine the influence of influencer marketing in increasing brand awareness and consumer trust among generation Z with a case study of Scarlett Whitening. Using quantitative methods, this study tests the hypothesis through path analysis. The results show that influencer marketing has a significant influence on brand awareness and consumer trust. Influencer credibility, authenticity, and engagement are the main factors in forming positive perceptions of the brand. Scarlett Whitening utilizes this marketing strategy through collaboration with macro and micro influencers, interactive content presentation, and consistency in brand communication. These findings confirm that influencer marketing is an effective promotional strategy in increasing brand awareness and building trust, especially among generation Z who are more active in digital media. Further research is recommended to explore other factors that can influence consumer behavior in the digital era.

Annisa Kusumawati; Arief Nurrahman; R. Andro Zylio Nugraha; Caesar Rosyad Achmadi; Agatha Saputri +1 more

Jurnal Inovasi Ekonomi Syariah dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the digital era, the ability to utilize social networks and digital platforms to gain financial education and make financial decisions in accordance with sharia principles is increasingly essential. This study aims to analyze the influence of social capital and digital literacy on Islamic financial literacy among Generation Z. A quantitative approach was employed, with primary data collected from 209 respondents through purposive sampling, consisting of Generation Z individuals residing in Yogyakarta. Data analysis was conducted using path analysis with the Structural Equation Modeling approach based on Partial Least Squares (SEM-PLS), utilizing the SmartPLS 3.0 software. Construct reliability testing, discriminant validity, and hypothesis testing were carried out to evaluate the relationships between variables. The results indicate that social capital and digital literacy have a positive and significant effect on Islamic financial literacy. Digital literacy enhances individuals’ access to Islamic financial information through digital media, while social capital strengthens knowledge sharing and trust within communities. These findings highlight the importance of leveraging digital technology and reinforcing community-based approaches to improve Islamic financial literacy. This study contributes to the growing body of literature on the interaction between social capital, digital literacy, and Islamic financial literacy in the digital age and offers strategic insights for educational institutions and financial service providers to promote sharia-based financial literacy.

Dela Nur Hikmah

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The coffee shop industry in Samarinda City is growing rapidly driven by the hangout culture and increasing coffee consumption. Jay's Coffee, as one of the well-known coffee shops, faces challenges in maintaining customer satisfaction and increasing word of mouth amidst competition. This study analyzes the effect of store atmosphere and experiential marketing on customer satisfaction and its impact on word of mouth. Using a quantitative method with a survey, this study involved 97 Jay Coffee customers selected by non-probability sampling. Data were collected through questionnaires and analyzed with path analysis. The results showed that store atmosphere and experiential marketing have a positive and significant effect on customer satisfaction. A comfortable store atmosphere and interesting experiences increase customer satisfaction, which in turn encourages word of mouth. In addition, store atmosphere and experiential marketing also have a direct effect on word of mouth. Thus, Kopi Jay needs to develop strategies to improve store atmosphere and customer experience to maintain loyalty and improve business competitiveness.

Adelia Rifa Sabila; Lenni Yovita; Vicky Oktavia; Suhita Whini Setyahuni

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study investigates the impact of Environmental, Social, and Governance (ESG) and Environmental Management Accounting (EMA) on firm value, with Green Innovation (GI) as a moderating variable. The research is based on secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023, analyzed using path analysis with a moderated regression approach in SPSS. The findings reveal that ESG has a significant but negative impact on firm value, suggesting that ESG investments may be perceived as cost burdens in the short term. Meanwhile, EMA does not have a significant effect on firm value, indicating that its role in firm valuation remains unclear. The moderating role of GI does not significantly strengthen the relationship between ESG and firm value, while the interaction between EMA and GI negatively affects firm value,implying that green innovation strategies may introduce additional financial burdens. These findings highlight the complexity of sustainability investments and emphasize the need for a balanced approach to ESG and EMA implementation to optimize long-term firm value. The study contributes to legitimacy and stakeholder theories by demonstrating how sustainability strategies can influence financial outcomes. It provides practical insights for businesses to develop more effective ESG disclosure and EMA implementation strategies that align with investor expectations and long-term firm sustainability

I Putu Bagus Dharma Surya Nanda; Ni Made Wulandari Kusumadewi

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Marketplace or E-commerce is an internet-based online media as a place to conduct business activities and transactions between buyers and sellers. In the marketplace or e-commerce, buyers can search for as many suppliers as possible with the desired criteria so that they get the appropriate market price. Tokopedia is a marketplace based in Indonesia. The purpose of this study is to explain the role of brand image in mediating the influence of online customer reviews on purchasing decisions. This study was conducted in Denpasar City with a sample of 100 respondents using the non-probability sampling method with the purposive sampling technique. The data analysis technique used is the inferential analysis technique including confirmatory factor analysis (CFA), path analysis, Sobel test and VAF test. The results of this study indicate that online customer reviews have a positive and significant effect on purchasing decisions. Online customer reviews have a positive and significant effect on brand image. Brand image has a positive and significant effect on purchasing decisions. Brand image partially mediates the influence of online customer reviews on purchasing decisions for Tokopedia users in Denpasar City. The implications of this study can be used as consideration and input for Tokopedia in improving consumer purchasing decisions by considering the variables of online customer reviews and brand image.

Made Indriyani Puspita Sari; Anak Agung Istri Ngurah Marhaeni

International Journal of Economics, Management and Accounting 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Fertility is one of the key indicators in population dynamics, influenced by various factors. This study aims to analyze: 1) public perception of the knowledge, attitude, and practice (KAP) of Krama Bali family planning (KB); 2) the influence of education, employment status, and KAP of Krama Bali family planning on contraceptive use; 3) the influence of education, employment status, KAP of Krama Bali family planning, and contraceptive use on fertility; and 4) the role of contraceptive use in mediating the influence of education, employment status, and KAP of Krama Bali family planning on fertility. This research employs a quantitative approach with an associative design. The sample consists of 99 individuals, specifically married couples of reproductive age (40–45 years) in Buleleng District. The sampling techniques used include accidental sampling, snowball sampling, and purposive sampling. Data collection methods include observation, interviews, and in-depth interviews. The data analysis involves descriptive statistics, path analysis, and the Sobel test. The study results indicate: 1) Public perception of Krama Bali family planning is mostly positive, with most respondents understanding and accepting it. However, the practice of having four children, as recommended by Krama Bali family planning, is less common due to the risks of late-age pregnancy. 2) Education has a significant positive effect on contraceptive use, with employed respondents using contraceptives for a longer duration than unemployed respondents. Meanwhile, the KAP of Krama Bali family planning has a significant negative effect on contraceptive use. 3) Education and contraceptive use have a significant negative effect on fertility, with employed respondents having lower fertility than unemployed respondents. In contrast, the KAP of Krama Bali family planning has a significant positive effect on fertility. 4) Contraceptive use partially mediates the effects of education, employment status, and the KAP of Krama Bali family planning on fertility.

Aneka Sulastri; Yuniorita Indah Handayani; Dedy Wijaya Kusuma

International Journal of Economics, Commerce, and Management 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The performance of educators and education personnel is a key factor in determining student success and the reputation of educational institutions. This study aims to analyze the influence of leadership style, work discipline, and work environment on work motivation and performance among educators and education personnel at MTsN 3 Banyuwangi. Additionally, it examines the role of work motivation as a mediating variable in the relationship between leadership style, work discipline, and work environment with performance. This study employs a quantitative approach, collecting data through questionnaires distributed to 87 respondents, consisting of educators and education personnel at MTsN 3 Banyuwangi. Data analysis is conducted using path analysis with the assistance of SmartPLS V3 software. The findings reveal that leadership style, work discipline, and work environment each have a direct impact on work motivation. Furthermore, these factors also directly influence performance. Work motivation itself significantly affects performance. However, the indirect influence of leadership style, work discipline, and work environment on performance through work motivation as a mediator is not significant. Thus, this study concludes that leadership style, work discipline, and work environment play a crucial role in directly enhancing the motivation and performance of educators and education personnel. Therefore, direct management of these factors should be a top priority in improving performance at MTsN 3 Banyuwangi.

Ika Nuryana; Daru Wahyuni

International Journal of Economics and Management Sciences 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Academic burnout is common among students, especially students who attend boarding schools. Academic burnout is a situation experienced by students due to excessive academic demands and a feeling of no longer being able to accept academic tasks, characterized by emotional and physical exhaustion, cynicism, and decreased academic confidence. This study aims to determine: (1) the effect of self-regulated learning on learning motivation; (2) the effect of peer support on learning motivation; (3) the effect of self-regulated learning on academic burnout; (4) the effect of peer social support on academic burnout; (5) the effect of learning motivation on academic burnout; (6) the effect of self-regulated learning on academic burnout through learning motivation; (7) the effect of peer social support on academic burnout through learning motivation of class XI boarding school students at Madrasah Aliyah, Sleman Regency.This study is a causal associative study with a quantitative approach. The population in this study were 1,023 students of class XI boarding school at Madrasah Aliyah Sleman Regency in 2024 with a sample of 287 students determined by the two-stage random sampling technique. Data collection was carried out using a questionnaire and then processed using path analysis.The results of the study show that: (1) self-regulated learning has a significant positive effect on learning motivation; (2) peer social support has a significant positive effect on learning motivation; (3) self-regulated learning does not have an effect on academic burnout; (4) peer social support has a negative effect on academic burnout; (5) learning motivation has a negative effect on academic burnout; (6) self-regulated learning has a negative effect on academic burnout through learning motivation; (7) peer social support has a negative effect on academic burnout through learning motivation.