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The rapid advancement of information technology has significantly transformed accounting practices, including among student entrepreneurs. This study aims to analyze the implementation of technology-based accounting among participants of the Student Entrepreneur Development Program (P2MW) using the Technology Acceptance Model (TAM) and Technology Readiness Index (TRI) frameworks. A descriptive qualitative method with a case study approach was applied to ten informants through in-depth interviews and Likert-scale questionnaires, analyzed thematically and supported by TRI score interpretation across the dimensions of optimism, innovativeness, discomfort, and insecurity. The findings reveal that technology acceptance in accounting is influenced by perceived usefulness, which includes time and cost efficiency, improved data accuracy, ease of real-time access, and accelerated strategic decision-making, as well as perceived ease of use that minimizes technical barriers. The TRI analysis indicates high levels of optimism and innovativeness, with low discomfort and insecurity, reflecting strong readiness for technology adoption. The study concludes that implementing technology-based accounting among student entrepreneurs provides tangible benefits and encourages sustainable use, with practical implications for application developers, educational institutions, and policymakers in strengthening accounting technology literacy among young entrepreneurs

Smoking behavior among adolescents in Indonesia remains a serious public health challenge with increasing prevalence. Adolescence is a vulnerable period where psychological factors and the social environment significantly influence the decision to smoke. This study aims to review the factors influencing smoking behavior among adolescents based on the Health Belief Model (HBM) theoretical framework. This study is a literature review that analyzes various research findings related to the determinants of smoking behavior using HBM components. The analysis shows that all dimensions of HBM play a role in shaping smoking behavior. Self-efficacy and perceived susceptibility were found to be the strongest predictors. Although adolescents have a good perceived severity of the dangers of smoking, they are often hindered by high perceived barriers, such as peer pressure and psychological dependence. Consistent cues to action and perceived benefits are proven to encourage prevention and smoking cessation efforts. Adolescent smoking behavior is strongly influenced by individual beliefs in self-ability and health risks. Health interventions should focus on strengthening self-control and managing social influences to reduce the number of adolescent smokers.

Premarital sexual behavior among adolescents is a reproductive health problem influenced by various internal and external factors. The Health Belief Model (HBM) is used as a framework to understand this behavior, but previous research findings still show varying results. This study aims to analyze the contribution of the Health Belief Model components to premarital sexual behavior among adolescents based on the results of local research for the period 2020-2025. The method used was a literature review of relevant journal articles and scientific papers. The results showed that perceived vulnerability, perceived barriers, self-efficacy, and external cues to action such as media exposure and peer influence were variables that were consistently related to the main/dominant predictors of external cues to action, while perceived severity and perceived benefits showed inconsistent relationships. This study confirms that adolescent premarital sexual behavior is influenced by the interaction between cognitive, psychosocial, and environmental factors, thus requiring comprehensive and contextual reproductive health interventions.

Premarital sexual behavior among adolescents remains a public health concern influenced by social change, technological development, and social environment. This study aims to analyze factors associated with adolescent premarital sexual behavior based on the Health Belief Model (HBM). A systematic literature review was conducted on eight studies published between 2019 and 2025, including journal articles, undergraduate theses, and a doctoral dissertation. The findings were analyzed by categorizing the results into six HBM components: perceived susceptibility, perceived severity, perceived benefits, perceived barriers, cues to action, and self-efficacy. The results indicate that perceived susceptibility is the most consistently associated component with adolescent premarital sexual behavior. Perceived severity, perceived barriers, cues to action, and self-efficacy also show significant associations in several studies, whereas perceived benefits demonstrate the weakest and most inconsistent relationship. Overall, adolescent premarital sexual behavior is shaped by the interaction between risk perception, environmental support, and individual confidence in behavioral control. These findings confirm that the Health Belief Model remains a relevant framework for designing adolescent health promotion and preventive interventions.

This study aims to analyze the influence of price and product quality on purchasing decisions for personal care products manufactured by PT Mandom Indonesia Tbk. The topic was chosen in response to increasingly intense competition in the cosmetics industry, along with a decline in sales performance of several Mandom products, which highlights the need for the company to better understand key factors affecting consumer purchasing behavior. The research employed a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to 100 respondents who use Mandom products, selected through purposive sampling. Prior to analysis, the research instruments were tested for validity and reliability to ensure the accuracy and consistency of the data. The data were then analyzed using multiple linear regression techniques. The results indicate that price has a positive and significant effect on purchasing decisions and is the most dominant influencing factor. This finding suggests that consumers place strong emphasis on the suitability between price and perceived benefits when making purchasing decisions. Product quality also shows a positive and significant influence, although its effect is relatively smaller compared to price. Simultaneously, price and product quality explain a portion of the variation in purchasing decisions, while other factors outside the study also contribute. Based on these findings, PT Mandom Indonesia Tbk is advised to prioritize competitive pricing strategies while consistently maintaining product quality to enhance purchase intentions and strengthen consumer loyalty.

This study aims to analyze the factors influencing GoPay user loyalty in Semarang. The background of this research is based on the high penetration of e-wallet services in Indonesia, which is increasingly competitive, with many service providers such as OVO, DANA, ShopeePay, and LinkAja offering various promotional programs. The research method used a quantitative approach through a survey of 120 active GoPay user respondents, then the data was analyzed using the SmartPLS application. The results showed that promotions did not significantly influence user loyalty, while perceptions of usefulness and brand image had a positive and significant influence. This indicates that user loyalty is not only built through short-term incentives, but is more determined by perceptions of service benefits and trust in the brand image. These findings emphasize the importance of companies not only relying on promotional strategies, but rather focusing more on improving service quality, feature innovation, and consistency in maintaining brand reputation. With the right strategy, GoPay is expected to maintain a loyal user base amidst the increasingly fierce e-wallet competition in Indonesia.

Farmers are grappling with drought challenges that jeopardize rice production. To address this, the government is promoting the use of water pumps and the construction of reservoirs. However, reservoir development comes with specific stipulations, such as the land used needing to be owned by the village or government. Climate change poses a significant challenge to Indonesia's agricultural sector. The pump irrigation program has emerged as a crucial solution for water scarcity in farmlands. This research was conducted in Belangturi Village, Ruteng District, Manggarai Regency, chosen purposively due to its status as a key rice paddy development area. The study took place from December 2023 to April 2024, employing simple random sampling. Data indicates there are 40 active rice paddy farmers in Belang Turi Village. An economic analysis forecasts substantial benefits from this program, including a 20-30% increase in rice production, an improved cropping index, crop diversification, and a 40-60% rise in farmer income. The financial analysis yields highly positive results: an NPV of IDR 450,000,000, an IRR of 18%, a Payback Period of 4.5 years, and a BCR of 1.75, all strongly indicating a highly feasible investment. From a social standpoint, pump irrigation is desperately needed and enthusiastically supported by the community. It's perceived as vital for overcoming critical water shortages, enhancing welfare, and improving access to education and healthcare. Therefore, implementing this pump irrigation system is highly recommended as a comprehensive solution for sustainable agricultural development in Belang Turi Village.

The development of digital technology has changed global business patterns, including in Indonesia, through the growth of e-commerce, social media, and online platforms. This change opens up great opportunities for students as the educated young generation to develop online businesses. This research aims to explore students' online business readiness from a digital mindset perspective through a phenomenological study approach among students in Malang. The research focuses on online business readiness, digital mindset, attitudes towards technology, and the contribution of entrepreneurship learning, which are analyzed using the Theory of Planned Behavior framework(Ajzen, 1991) and Entrepreneurial Mindset Theory. The research used qualitative methods with in-depth interviews with online business students. The results show that students have a basic understanding of digital business, especially in utilizing social media and marketplaces. A positive attitude towards technology has been formed, indicated by perceived benefits and ease of use. However, a gap emerges between technical skills and long-term strategic planning capabilities. Innovation and problem-solving tend to be reactive, simply following trends, while psychological resistance such as fear of fraud and data security remain barriers. This research confirms that online business readiness is not only determined by technical skills, but also by the strengthening of an adaptive, innovative digital mindset. This research confirms that online business readiness is not only determined by technical skills, but also by strengthening an adaptive, innovative, and resilient digital mindset.The novelty of this research is the integration of TPB and Entrepreneurial Mindset Theory to understand students' readiness to face digital business challenges.

This study aims to evaluate the influence of price perception, product quality, and brand image on purchasing decisions for Ortuseight sports shoes in Semarang City. The research is motivated by the growing competition within the local footwear industry and the evolving consumer behavior that now considers not only functional aspects but also symbolic and emotional values of products. A quantitative approach was employed, using a survey method through the distribution of questionnaires to 150 respondents who had either purchased or shown interest in Ortuseight products. The data were analyzed using multiple linear regression to determine the impact of each independent variable on the dependent variable. The findings reveal that price perception, product quality, and brand image all have a significant and positive effect on purchase decisions. Consumers tend to assess the balance between price and product benefits, evaluate quality based on specifications and durability, and are influenced by brand reputation when making choices. These results highlight the importance for companies to maintain a balance between pricing and quality, while also strengthening brand image—not only in terms of corporate reputation but also in how the product is perceived. This research is expected to offer strategic insights for marketing policy development and serve as a reference for future studies.

Climate change and air pollution are necessitating a transition towards sustainable transportation. However, the adoption rate of electric motorcycles in West Kalimantan remains low. This study aims to analyze the factors shaping the intention to adopt electric motorcycles in this region using an extended Technology Acceptance Model (TAM) framework. A quantitative method was employed, involving a survey of 200 respondents selected through purposive sampling, with the data analyzed using Structural Equation Modeling (SEM). The results indicate that perceived usefulness and perceived ease of use have a positive and significant influence on adoption intention. Notably, perceived ease of use emerged as the most dominant determinant, not only directly impacting intention but also indirectly influencing it through perceived usefulness. Among the external variables, compatibility was found to enhance perceived usefulness, while enjoyment positively affected perceived ease of use. Conversely, resource availability did not significantly shape initial perceptions. The implications of these findings suggest that stakeholders should prioritize strategic communication that highlights the ease of use, enjoyable riding experience, and functional benefits of electric motorcycles. These efforts should be supported by policies aimed at accelerating infrastructure development and providing incentives to encourage broader adoption.

Public awareness of environmental issues is increasing, but there is still a gap between ecological understanding and green consumption behavior. This phenomenon is evident in the low interest of local consumers in Suputra Herbal Incense products in Badung Regency, despite the product's strong ecological and cultural value. This condition raises questions about the factors influencing local consumers' green purchasing intentions towards environmentally friendly products. This study uses a quantitative approach with a causal associative design to analyze the main predictors influencing green purchasing intentions. A total of 100 respondents were selected through a purposive sampling technique, namely potential consumers who are related to herbal incense products. The research instrument has been tested for validity and reliability, thus it is suitable for use in data collection. Data analysis was conducted with the help of multiple linear regression using SPSS software to test the research hypotheses. The results show that green brand image, green marketing, and price perception have a positive and significant influence on local consumers' green purchasing intentions. These findings confirm that an environmentally friendly brand image can strengthen consumer trust and interest. In addition, a consistent and authentic green marketing strategy plays a significant role in increasing product appeal. The perception of fair pricing is also a key consideration, as consumers tend to be more accepting of prices when they align with the product's ecological benefits and cultural values. In conclusion, this research provides practical contributions for MSMEs, particularly in designing effective and sustainable green marketing strategies. Efforts to strengthen green brand image, consistently implement environmentally friendly promotions, and foster a perception of fair pricing will encourage increased purchasing intentions among local consumers. Thus, eco-friendly products like Suputra Herbal Incense have the potential to compete more strongly in the increasingly competitive domestic market. Keywords: Green Purchase Intention, Green Brand Image, Green Marketing, Perceived Price, MSMEs

The shift towards flexible working arrangements (FWA), especially in the context of remote work or work-from-home (WFH) settings, has prompted organizations to rethink how flexibility impacts employee performance. While FWA offers potential benefits such as improved work-life balance and autonomy, it can also create challenges related to time management, coordination, and communication—particularly in the absence of adequate support from supervisors. This study addresses the problem of whether work flexibility alone is sufficient to enhance employee performance, or if perceived supervisor support (PSS) serves as a mediating factor in this relationship. The objective of this research is to investigate the role of PSS as a mediator between FWA and employee performance. A quantitative research method was employed, with data collected via structured questionnaires distributed to 35 employees working under flexible arrangements. The collected data were then analyzed using statistical techniques to assess both direct and indirect relationships among the variables. The findings indicate that while FWA does not directly improve employee performance, it significantly enhances employees’ perception of supervisor support. Furthermore, PSS was found to have a strong positive influence on performance outcomes. These results suggest that flexibility in work arrangements must be complemented by consistent and active supervisory engagement to yield positive effects on employee performance. In conclusion, the study emphasizes that PSS plays a critical mediating role in the FWA–performance link. Organizations seeking to implement or optimize flexible work policies should prioritize supervisor training and engagement strategies to ensure that flexibility translates into measurable performance improvements. Future research may explore these dynamics in larger populations and across different industries.

The study also emphasizes the growing role of technology in enhancing the travel experience for senior citizens. With the rapid digitalization of various industries, including the travel sector, the elderly population is increasingly using mobile applications to plan and book trips. However, older adults often face challenges in adapting to new technologies due to physical, cognitive, or sensory limitations. This study’s results underscore the importance of addressing these barriers in the design of travel applications for seniors. The ease of use and perceived usefulness of these applications are not just about functional features but also about how accessible and user-friendly the design is for older users. In addition to the perceived usefulness and ease of use, it is essential for developers to consider the specific needs and preferences of senior travelers, such as larger fonts, clear navigation, and easy-to-understand instructions. Ensuring that these features are incorporated can greatly enhance the adoption of travel applications among the elderly and improve their overall experience. The findings also suggest that fostering trust and confidence in technology among older users can increase their willingness to engage with digital platforms. Furthermore, future research could explore how other factors, such as social influence or experience with technology, interact with perceived ease of use and perceived usefulness to further explain seniors’ behavioral intentions toward digital travel applications. By addressing these factors, developers can create more inclusive and accessible services that cater to an aging population. As the digital landscape continues to evolve, it is crucial to ensure that seniors are not left behind, and that they can enjoy the same convenience and benefits that digital travel services offer to younger generations.

This study aims to explore students' perceptions of creating digital video projects as a tool for teaching and improving speaking abilities. A descriptive qualitative research design was applied, involving 50 students enrolled in the Intermediate English course during the second semester of the Machine Automotive Study Programme at Politeknik Negeri Jember. Data collection techniques included questionnaires distributed via Google Forms, consisting of multiple-choice and open-ended questions, complemented by semi-structured interviews to gain deeper insights. The focus was on understanding how students perceive the effectiveness of digital video projects in enhancing their speaking skills and overall language learning experience. The findings revealed that most students had a positive attitude toward creating digital video projects, stating that such activities significantly enhanced their confidence, fluency, and pronunciation in English. Many participants emphasized that digital video projects encouraged them to practice speaking repeatedly, which contributed to reducing anxiety and improving their performance. The study also found a clear connection between students' intrinsic motivation to improve their speaking skills and the perceived benefits of completing digital video tasks. Additionally, students highlighted the creative aspect of video-making, which fostered collaboration, critical thinking, and self-expression. The role of the lecturer was identified as crucial in guiding students throughout the project, particularly in overcoming technical and linguistic challenges. The study concludes that integrating digital video projects into speaking lessons not only improves speaking ability but also motivates learners to take active participation in language learning.

Background: Smoking among adolescents in Pidie, Aceh, is a growing public health concern, marked by increasing prevalence and significant household expenditure despite known health risks. This behavior persists due to cultural and social influences and a lack of motivation to quit, with adolescents' perceptions of risk, though crucial, not fully understood. Method : This analytical cross-sectional survey of 303 male high school students in Pidie used Partial Least Squares (PLS) to examine the relationship between Health Belief Model (HBM) factors and smoking cessation efforts. Result : The findings revealed that perceived barriers (t-statistic = 4.284 > t-table = 1.96), perceived susceptibility (t-statistic = 2.050 > t-table = 1.96), and perceived benefits (t-statistic = 4.082 > t-table = 1.96) had a direct significant relationship with cessation attempts, while perceived severity did not. Conclution: This study concluded that perceived barriers actually motivate quitting, with negative experiences like health problems for themselves or family acting as triggers. Therefore, understanding both the benefits and barriers is key to increasing smoking cessation motivation among adolescent males.

The SIPINTER Online innovation in Tegal Harum Village is a form of digital service development aimed at improving public service efficiency and expanding service coverage. However, in its implementation, SIPINTER Online has not yet provided optimal benefits. This is due to the low number of community members in Tegal Harum Village who utilize the SIPINTER Online innovation. This study aims to identify the factors contributing to the low usage of SIPINTER Online in the village. The research employs a qualitative method with a descriptive approach. The analysis uses Rogers’ theory of innovation attributes, which includes relative advantage, compatibility, complexity, trialability, and observability. The findings show that the dissemination of information about SIPINTER Online is still lacking, resulting in limited public awareness. Moreover, hesitation in using technology and the community’s preference for conventional services are contributing factors to the low adoption rate. Therefore, SIPINTER Online has not yet delivered maximum benefits due to its limited reach. The recommendations include strengthening compatibility through sociocultural integration, reducing perceived complexity through education, increasing trialability through guided trials and direct outreach, and establishing feedback and continuous improvement mechanisms.

The rapid pace of urbanization has intensified competition among businesses, prompting the adoption of innovative strategies to enhance sales performance and customer engagement. PT Inspirasi Bisnis Nusantara, under the HAUS! brand, introduced “Huling,” a hyperlocal distribution service utilizing electric bikes (e-bikes) equipped with integrated storage boxes to improve delivery efficiency and environmental sustainability. This study aims to evaluate customer acceptance of the Huling service by applying the Technology Acceptance Model (TAM). The model incorporates five core variables: Perceived Ease of Use (PEOU), Perceived Usefulness (PU), Attitude Towards Usage (ATU), Behavioral Intention (BI), and Actual Usage (AU). A quantitative research approach was employed, collecting data from 258 respondents through structured questionnaires. The data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method to assess the relationships among the TAM variables. The findings reveal that PEOU has a significant positive effect on both PU and ATU, indicating that ease of use not only improves perceptions of usefulness but also fosters favorable attitudes toward adoption. PU significantly influences ATU and BI, suggesting that perceived benefits drive both positive attitudes and intentions to use the service. Furthermore, BI has a direct and significant effect on AU, confirming that stronger behavioral intentions translate into actual utilization. The analysis highlights the strongest impact along the pathway PEOU → ATU → BI → AU, underscoring the critical role of user-friendly design and positive attitudes in driving customer adoption. This research contributes to the literature by demonstrating the applicability of TAM in the hyperlocal distribution sector, offering practical implications for service providers seeking to enhance user acceptance through improved usability and perceived value. The findings suggest that optimizing ease of use and communicating tangible benefits can significantly increase customer engagement and sustained usage of innovative delivery services.

Non-communicable diseases (NCDs) are the leading cause of death globally, with type 2 diabetes being one of the most prevalent conditions. Nutritional management for clients with type 2 diabetes requires strict adherence to the correct schedule, type, and quantity of food. To improve medication adherence, it is essential to implement preventive strategies that promote patient engagement and self-management. One such strategy is the Health Belief Model (HBM), which encourages patients to adopt healthy behaviors based on their perceptions of risk, severity, benefits, and barriers. This study aims to analyze the relationship between the Health Belief Model and medication adherence among type 2 diabetic patients in the Galala Community Health Center (Puskesmas) work area. A quantitative cross-sectional study design was used, with a sample size of 108 participants selected through simple random sampling. The independent variables in this study were perceived susceptibility, perceived severity, perceived benefits, perceived barriers, and cues to action, while the dependent variable was medication adherence. The results revealed significant relationships between all the HBM constructs and medication adherence. Specifically, perceived susceptibility (p=0.000), perceived severity (p=0.000), perceived benefits (p=0.000), perceived barriers (p=0.000), and cues to action (p=0.000) all had strong associations with adherence to medication. The findings suggest that the Health Belief Model is a valuable framework for improving medication adherence among type 2 diabetes patients. Additionally, the use of health information technology is an effective strategy to increase patient awareness of the risks of non-adherence and the importance of regular medication intake. A combination of education, social support, technology, and an individualized approach can create a supportive environment that encourages patients to manage their treatment effectively.

This study aims to examine the influence of Perceived Ease and Perceived Usefulness of the Unified e-Bupot System and e-Form on Taxpayer Compliance. The population in this study consisted of corporate taxpayers who utilized the services of tax consultant Edwin Suwandhy. A random sampling technique was applied, resulting in 66 respondents being selected. This research follows a quantitative approach, using questionnaires as the data collection method. The data obtained from the samples were analyzed using a multiple linear regression model. The study’s findings reveal that the perceived ease of using the Unified e-Bupot system positively influences taxpayer compliance. The greater the understanding and familiarity corporate taxpayers have with the e-Bupot Unification system, the easier they find it to comply with income tax reporting regulations. On the other hand, the perceived usefulness of the e-Bupot Unification system does not have a significant impact on taxpayer compliance. This result suggests that the perceived benefits of the system are not sufficiently compelling to improve corporate taxpayer compliance. Similarly, the perception of ease and usefulness of e-Form also showed no significant effect on taxpayer compliance. This is likely because corporate taxpayers feel that the e-Form system is not easy to use, and the perceived advantages of the system are still considered insufficient to drive compliance. These findings emphasize the importance of improving both the ease of use and the perceived benefits of the e-Bupot and e-Form systems to enhance taxpayer compliance. Future policy improvements should focus on increasing user experience and addressing any gaps in the perceived utility of these tax reporting systems, especially for corporate taxpayers.

Hospital information systems are technologies used in hospital information management. Dr. Cipto Mangunkusumo Hospital has kept up with technological developments by using HIS which is used to simplify the service process in the medical record unit from incoming patients to outpatients. The purpose of this study is to find out the overview based on the Technology Acceptance Model (TAM) dementia, which is an information system theory of how users can accept and utilize technology. The RME evaluation considers five perceptions, namely perceived ease of use, perceived usefulness, attitude toward using, behavioral intention, and actual technology use. The method of this study is quantitative description research and the object of this study is 96 Hospital Information System (HIS) respondents. The results of this study show that as many as (61.5%) respondents who received HIS and (38.5%) who have not received HIS with details of the perceived ease of use HIS obtained (75%), perceived usefulnesss (70.8%), Attitude toward using was obtained (79.2%), behavioral intention was obtained (62.5%) and in terms of Actual Technology Use as many as 70.8% used every day with a duration of 3 hours per day. It can be concluded that the perception of HIS users has gone well and provided benefits for officers including increased productivity in doing work, but there are still several shortcomings so that there is a need for monitoring and socialization of users who are still not skilled in using HIS and developing HIS features that are more responsive to the needs of health workers and improving technological infrastructure so that HIS can run more easily.