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This study aims to examine the role of transformational leadership in enhancing innovative work behavior through organizational learning readiness and knowledge sharing behavior as mediating variables among employees of Brighton Real Estate Spazio Surabaya. Employing a quantitative explanatory research design, data were collected through questionnaires distributed to 98 employees of Brighton Real Estate Spazio Surabaya. Data were analyzed using the Smart-PLS 3.2 software for hypothesis testing. The findings indicate that transformational leadership has a positive and significant effect (β = 0.311) on organizational learning readiness, and a positive and significant effect (β = 0.333) on knowledge sharing behavior. Organizational learning readiness also positively and significantly affects knowledge sharing behavior (β = 0.359). However, transformational leadership shows a negative and insignificant effect (β = −0.033) on innovative work behavior, while organizational learning readiness exhibits a positive but insignificant effect (β = 0.167) on innovative work behavior. Interestingly, knowledge sharing behavior demonstrates a negative and significant effect (β = −0.514) on innovative work behavior.

This study aims to examine and analyze the influence of auditor ethics, auditor competence, and audit risk on audit quality, with audit fees serving as a mediating variable. This research employs a quantitative associative approach with a casual explanatory design. Data were collected through a questionnaire survey administered to external auditors working at Public Accounting Firms (PAFs) in Surabaya, with a population of 55 firms. The sampling technique used was convenience sampling, resulting in 42 auditors as respondents with the characteristic of having worked at Public Accounting Firms in Surabaya for at least one year as of 2025. Data analysis was conducted using the Partial Least Square (PLS) method assisted by SmartPLS 4.0 software. The results indicate that auditor competence and audit risk have a positive and significant effect on audit fees, while auditor ethics does not have a significant effect. Furthermore, auditor ethics has a positive and significant effect on audit quality, whereas auditor competence, audit risk, and audit fees do not show a significant effect. In addition, audit fees are not proven to function as a mediating variable and therefore are unable to mediate the effects of auditor ethics, auditor competence, and audit risk on audit quality.

The increasing poverty rate in West Bandung Regency has encouraged BAZNAS to introduce the Z-Mart programme, which provides business capital assistance as an effort to improve community income. The effectiveness of the programme is assessed based on its ability to achieve predetermined targets and comply with organisational regulations. This study adopts a quantitative approach, involving 151 mustahik as the population, with 61 mustahik selected as the sample to complete the questionnaire. The objective of this study is to evaluate the effectiveness of zakat fund distribution on mustahik income in the Z-Mart programme implemented by BAZNAS of West Bandung Regency. Data analysis using SPSS version 25.0 indicates that the independent variable (X) contributes 59.8 per cent, and that the effectiveness of zakat distribution has a significant effect on mustahik income (R-square = 0.357). Regression analysis reveals that a one-point increase in distribution effectiveness contributes to a positive increase of 0.814 points in mustahik income. The t-test results show that the calculated t-value (5.725) exceeds the critical t-value (1.671), indicating acceptance of the alternative hypothesis and rejection of the null hypothesis. Therefore, this study concludes that the distribution of zakat funds through the Z-Mart programme is effective in improving the income level of mustahik in BAZNAS of West Bandung Regency.

Urban poverty remains a complex development challenge in Indonesia, including in Jambi City. This study aims to examine the influence of education level and unemployment rate on the poverty level in Jambi City. A quantitative approach was employed using secondary cross-sectional data at the sub-district level for the year 2024 obtained from the Central Bureau of Statistics. The dependent variable is the poverty rate, while the independent variables consist of the open unemployment rate and education level, proxied by the percentage of the population with at least secondary education (senior high school or equivalent). Data were analyzed using multiple linear regression with the ordinary least squares (OLS) method. The results indicate that the unemployment rate has a positive and statistically significant effect on poverty in Jambi City. Meanwhile, the education variable shows a positive but statistically insignificant effect on poverty. These findings suggest that unemployment is a dominant factor influencing urban poverty, whereas improvements in education alone have not been sufficient to reduce poverty without adequate job creation. The study highlights the importance of integrating education policies with employment-oriented economic development strategies. The results are expected to provide empirical evidence to support local governments in formulating more effective and integrated poverty alleviation policies at the urban level.  

This study aims to determine the influence of marketing strategies and consumer commitment on purchasing decisions for Yamaha NMAX products in Rimbo Bujang using quantitative analysis descriptive research methods with SPSS 26 tests on 96 respondents. The results of the study indicate that the Marketing Strategy variable (X1) has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. Then the Consumer Commitment variable (X2) also has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. While simultaneously Marketing Strategy (X1) and Consumer Commitment (X2) together have a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. The coefficient of determination (R²) value of 0.777 indicates that 77.7% of the variation in Purchase Decisions is influenced by Marketing Strategy and Consumer Commitment, while the remaining 22.3% is influenced by other factors outside this study. These findings provide important insights for more effective business strategies, especially in increasing product sales through a better approach to consumers. By understanding the factors that influence purchasing decisions, companies can optimize more targeted marketing strategies and increase levels of consumer satisfaction and loyalty.  

This study aims to examine the influence of product innovation, digital marketing, and business networking on the competitiveness of small and medium-sized enterprises (SMEs), with customer engagement positioned as a mediating variable. Employing a Systematic Literature Review (SLR) approach, thirty Scopus-indexed articles published between 2020 and 2025 were analysed to synthesise theoretical and empirical insights related to SME competitiveness in contemporary digital and urban business environments. The findings indicate that product innovation, digital marketing, and business networking each play a significant role in strengthening SME competitiveness, particularly within markets characterised by rapid technological change. Customer engagement emerges as a critical mediating mechanism that connects these strategic variables to sustainable competitive advantage. It enhances the impact of innovative and digital strategies by fostering stronger emotional, behavioural, and participative interactions between SMEs and their customers. The review also highlights that SMEs adopting integrated digital management practices, such as the utilisation of human-resource information systems (HRIS) and data-driven decision-making tend to demonstrate greater adaptability, market responsiveness, and long-term performance. The study contributes theoretically by integrating resource-based and dynamic capability perspectives, offering a holistic understanding of how digital and relational capabilities interact to elevate competitiveness. Practically, the findings provide strategic guidance for policymakers, SME managers, and practitioners in designing innovation-oriented and digitally enabled initiatives that support sustainable SME growth in the digital era.

This research investigates the execution of data-informed and inclusive regional development planning within the Regional Development Planning Agency (Bappeda) of Sidoarjo Regency, concentrating on four analytical aspects: data integration and management abilities, the efficiency of participatory processes, technical and institutional obstacles concerning interoperability, and capacity-building strategies for facilitators tasked with translating public aspirations into planning priorities. The study is positioned within the national framework to establish evidence-based and participatory planning in reaction to the growing complexity regional development. Despite Bappeda Sidoarjo implementing multiple data platforms and participatory channels such Musrenbang forums, online submission systems, and sector-specific information systems the results indicate that issues like data fragmentation, insufficient digital literacy, and ineffective follow-up mechanisms continue to impede planning effectiveness. Employing qualitative methodology that includes in-depth interviews, observation, and document review, the research reveals that data integration has not reached single source of truth because of the lack of a cohesive data architecture and compatible standards among government entities. Participatory methods have increased inclusivity, but the quality of proposals and verification processes is still variable, hindering the incorporation of grassroots feedback into planning priorities. Moreover, the ability of facilitators the subdistrict and village levels is crucial in determining the quality of the compiled proposals. The research ends by highlighting the importance of improved data governance, increased actor capability, revised participatory processes, and clear follow-up mechanisms. Suggestions encompass constructing a unified data framework, offering ongoing technical training, standardizing digital Musrenbang processes, and establishing publicly available proposal-tracking system integrated within the yearly planning cycle.

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

After achieving success with the #LoveAvoskinLoveEarth initiative, Avoskin continues its efforts by launching a new eco-friendly campaign called #MulaiDariMejaRias. In this campaign, Avoskin invites skincare product users to be more careful in choosing care items, and to use appropriate products for simplicity and sustainability. Brand image plays a very important role in marketing its products. One way to build a positive view in the community is through campaign activities. This study aims to analyze the impact of the message from the #MulaiDariMejaRias campaign via Instagram @avoskinbeauty, assess Avoskin's Brand Image related to the campaign, and evaluate the influence of public relations messages in the #MulaiDariMejaRias campaign on Avoskin's Brand Image on Instagram. The theory applied in this study refers to Messages from Perloff (2017), Soemirat, Soleh & Ardianto (2018) regarding brand image variables. The approach used in this study is a quantitative approach with a survey method to 86 respondents of Instagram followers @avoskinbeauty, using a random sampling technique. The research results showed a 41% impact of the #MulaiDariMejaRias public relations campaign message on Avoskin's brand image on Instagram. Furthermore, the #MulaiDariMejaRias campaign message was emotionally and linguistically effective, and the campaign successfully improved brand image through audience attitudes.

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

This study is intended to identify the impact of Online Customer Reviews and Product Quality Perceptions on Skintific Purchase Decisions on TikTok Shop. This study applies a quantitative approach through causal methods. Involving 96 respondents who have purchased and used Skintific products on the platform. Data analysis was carried out through the stages of classical assumption tests (normality, multicollinearity, and heteroscedasticity), and used multiple linear regression to test the research hypothesis. The findings show that online customer reviews and product quality perceptions have a positive and significant influence on purchase decisions, both when tested individually and together. The adjusted coefficient of determination (Adjusted R²) reaches 0.875, which means that 87.5% of the variation in purchase decisions can be explained by the two independent variables, while the remaining 12.5% is influenced by external elements outside of this model. Among the two variables studied, Online Customer Reviews were proven to have a dominant influence on Purchase Decisions, with a higher Beta value than Product Quality Perception. This conclusion emphasizes that positive reviews from customers and a good view of product quality are the main drivers for consumers to purchase Skintific products on TikTok Shop. Thus, companies are advised to maintain product reputation through consistent quality as well as optimize digital communication strategies based on customer reviews to improve consumer purchasing decisions.

The incidence of degenerative diseases, which are part of Non-Communicable Diseases (NCDs), remains a major cause of death worldwide and in many regions of Indonesia. Meanwhile, efforts to prevent degenerative diseases affecting the adolescent age group are still rare, such as the establishment of a Youth Posyandu, including in Sungai Duren Village. There is no health post that provides youth care services in Sungai Duren Village, while there are many teenagers living there (students under 21 years old) with various lifestyles that are at risk of degenerative diseases. This study aims to analyze the increase in adolescent knowledge about CERDIK between before and after the establishment of the Youth Posyandu in order to prevent degenerative diseases early. This study is a quasi-experimental study involving 30 adolescents by measuring the dependent variable of knowledge. The research instrument used is a questionnaire. Computerized data processing and analysis were conducted through descriptive statistical analysis and T-test analysis. The results showed a significant difference in respondents' knowledge of CERDIK before and after the establishment of the Youth Posyandu in Sungai Duren Village (p=0.000). This study indicates that structured health education can improve adolescents' understanding of CERDIK and can be used as an effective promotive and preventive strategy.

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.

Menstrual cycle disturbances are common side effects of injectable hormonal contraception and may affect contraceptive satisfaction and continuation. This study aimed to analyze the relationship between the duration of injectable contraceptive use and menstrual cycle disturbances among injectable contraceptive acceptors. A quantitative analytic study with a cross-sectional design was conducted at TPMB Maya from September to October 2025. A total of 67 injectable contraceptive users were included using a total sampling technique. The independent variable was the duration of injectable contraceptive use, categorized as less than one year and more than one year, while the dependent variable was menstrual cycle disturbance. Data were collected using a structured questionnaire and analyzed through univariate analysis and Kendall’s tau-b correlation test. The results showed that most respondents were aged 20–35 years (86.6%), had a senior high school education (55.2%), and were multiparous (77.6%). Most respondents had used injectable contraception for more than one year (82.1%), and 74.6% experienced menstrual cycle disturbances. Bivariate analysis revealed a statistically significant relationship between the duration of injectable contraceptive use and menstrual cycle disturbances (τ = −0.264; p = 0.032). The study concludes that longer use of injectable contraception is associated with a higher occurrence of menstrual cycle disturbances, emphasizing the importance of duration-based counseling in family planning services.

This study examines the influence of work discipline, training, and motivation on employee performance at PDAM Tirta Ayu, Tegal Regency. In a public service organization such as PDAM, employee performance is crucial to ensure customer satisfaction and strengthen institutional competitiveness. A quantitative survey method was used with questionnaires distributed to all 115 employees using a saturated sampling technique, as the entire population was included. The independent variables analyzed were work discipline (attitude, compliance with rules, responsibility), training (materials, methods, instructor competence, duration, facilities), and motivation (intrinsic and extrinsic). Employee performance, as the dependent variable, was measured using indicators of work quality, work quantity, teamwork, and problem-solving ability. The data were processed through multiple linear regression to assess simultaneous and partial effects. The research findings revealed that work discipline, training, and motivation each have a positive and significant impact on employee performance, but for training has a positive and insignificant effect, this is shown by the significant results of each significant level for work discipline sig value = 0.000 (<0.05), training sig value = 0.632 (>0.05) and motivation with sig value = 0.000 (<0.05). These results highlight the importance of strengthening employee discipline, implementing well-structured and sustainable training programs, and fostering sustainable motivation strategies. This research provides practical implications for PDAM Tirta Ayu management in designing policies to improve overall employee performance, thereby improving service quality and organizational competitiveness.  

This study aims to analyze the effect of Environmental, Social, and Governance (ESG) performance on financial misreporting, with investor attention as a moderating variable in banking companies listed on the Indonesia Stock Exchange during the 2019–2022 period. The theoretical framework is grounded in Agency Theory and Legitimacy Theory to explain the role of ESG as an internal control mechanism and a means of gaining external legitimacy. The research employs a quantitative approach using secondary data from annual reports and sustainability reports. Financial misreporting is proxied by earnings management measured through discretionary accruals, while ESG performance is assessed using the GRI Standards index, and investor attention is proxied by institutional ownership. Data analysis was conducted using multiple regression and Moderated Regression Analysis (MRA). The findings reveal that all three ESG dimensions (environmental, social, and governance) have a significant negative effect on earnings management. Institutional investor attention is found to strengthen the negative relationship between environmental and social aspects with earnings management, but weaken the influence of governance. These results indicate that institutional investors tend to be more responsive to environmental and social issues compared to governance aspects. Practically, this study provides empirical evidence that ESG implementation can serve as a control instrument against financial misreporting in the banking sector, while theoretically enriching the literature on investor moderation in the relationship between ESG and earnings management practices.

Employee welfare is an important element in the success and sustainability of an organization. This study aims to analyze the influence of leadership style, communication, and organizational culture on employee welfare at PT Bintang Teknik Nyata Sukodono, Sidoarjo. Leadership style emphasizes the leader's ability to create a clear and strategic vision of the future to empower employees. Communication in an organization includes the effectiveness of information delivery, openness, and two-way communication between leaders and employees. Meanwhile, organizational culture includes shared values, behavioral norms, and adaptation to change that shape interaction patterns within the organization. This study uses a quantitative approach with a survey method, involving all employees of PT Bintang Teknik Nyata as respondents. Data were collected through a questionnaire designed to measure indicators of leadership style, communication, organizational culture, and employee welfare. The analysis was carried out using multiple linear regression to identify the partial and simultaneous effects of independent variables on employee welfareThis study is expected to provide theoretical and practical insights. Theoretically, the results of this study contribute to the development of human resource management science, especially related to leadership style, communication, and organizational culture. Practically, this study can be a reference for PT Bintang Teknik Nyata in formulating strategies to improve employee welfare through leadership optimization, communication improvement, and the formation of a supportive organizational culture.

The purpose of this study is to investigate the connection between the probability of financial statement fraud and the components of the Fraud Hexagon: pressure, opportunity, rationalization, capability, arrogance, and collusion. Additionally, we examine how Environmental, Social, and Governance (ESG) Disclosure functions as a moderator. Banks listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 are the subject of this study. We make use of secondary data gathered from business sustainability and annual reports. Purposive sampling was used to choose the bank sample depending on the completeness of the data. We use the Partial Least Squares (PLS) method of Structural Equation Modeling (SEM), which works well for evaluating models with complex variables, for the analysis. The results of this study are expected to provide insights into how each element of the Fraud Hexagon contributes to financial statement fraud and how ESG Disclosure can mitigate these risks.

This study seeks to evaluate the extent to which profitability, leverage, independent commissioners, and political links influence tax avoidance in Indonesian mining companies for the 2021–2024 timeframe. The mining sector was chosen because it contributes significantly to national income but is typically associated with the practice of tax avoidance. The novelty of this study lies in the addition of the political connections variable, which has rarely been studied in the context of Indonesian mining. The research data were obtained from annual reports and financial statements of companies obtained through purposive sampling, resulting in 77 observations. Multiple linear regression analysis under a quantitative method was applied, and the evidence suggests that profitability contributes positively to tax avoidance, as higher profits are associated with a stronger tendency for companies to minimize tax payments. Conversely, political connections have a negative effect, indicating that political and military experience shapes loyalty to the interests of the state, thereby encouraging tax compliance. Meanwhile, leverage and independent commissioners do not exert any influence on tax avoidance. The outcomes of this research may serve as a reference for regulators, scholars, and investors to better comprehend the determinants of tax avoidance and to contribute to enhancing governance structures and refining tax policy.

This study aims to analyze the influence of brand image, word of mouth, and product quality on the purchase decision of Facetology skincare products. The study uses a quantitative method to obtain objective and generalizable results. The sample consisted of 100 respondents, who were individuals who had purchased or used Facetology skincare products. The sampling technique used was purposive sampling, ensuring that the selected respondents met criteria relevant to the research objectives. Data collection was conducted through the distribution of questionnaires to the selected respondents to gather the necessary information. The data analysis technique employed was Smart PLS 4.0, which efficiently and accurately measures the relationships between variables. This study emphasizes the importance of understanding the factors influencing purchase decisions in the skincare industry, particularly for the Facetology brand. The results of the study indicate that word of mouth has a positive and significant effect on the purchase decision of Facetology products. Additionally, brand image was found to have no significant effect on the purchase decision, while product quality had a positive and significant effect on the purchase decision of Facetology products. The implications of this study suggest that the company can leverage word of mouth as an effective marketing strategy and focus more on improving product quality to influence consumer purchase decisions.