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This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at PT Bank Muamalat Indonesia, Tbk, Medan Balai Kota Branch, with customer satisfaction as an intervening variable. This is a quantitative study. Data collection used a questionnaire with a sample size of 100 respondents using a random sampling technique. The obtained data were then processed using SPSS 25. Instrument tests used included validity and reliability tests. The classical assumption tests used included normality, multicollinearity, and heteroscedasticity. Hypothesis testing used t-tests, f-tests, and coefficient of determination tests. Data analysis used path analysis. The results of the first t-test indicate that Islamic branding, Islamic service quality, and customer satisfaction have a positive and significant effect on customer loyalty. The results of the second t-test indicate that Islamic branding and Islamic service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the relationship between Islamic branding and service quality.

Stock price fluctuations, particularly in the energy sector, reflect market uncertainty regarding corporate performance and sustainability commitments. A high stock price indicates strong firm value. This study aims to provide empirical evidence on the influence of environmental performance and carbon emission disclosure on firm value, with profitability as a mediating variable. The study was conducted on energy sector companies listed on the Indonesia Stock Exchange during 2021–2023. The sample was selected using purposive sampling, resulting in 165 observations. Path analysis and Sobel test were employed. The results indicate that both financial and non-financial disclosures by companies can serve as either positive or negative signals influencing investor perceptions in decision-making. This supports signaling theory, which emphasizes the importance of information transparency to reduce information asymmetry and build market trust. Thus, companies, especially in the energy sector, must improve the quality and reliability of their disclosures by preparing transparent, accurate, and standard-compliant reports to strengthen their public image and increase firm value.

This study aims to analyze the effects of Carbon Emission Disclosure (CED), liquidity, and leverage on firm value, as well as to examine the role of stock returns as a mediating variable. A quantitative research method was employed, utilizing multiple regression and path analysis on data from companies listed on the Indonesia Stock Exchange, particularly within sectors related to environmental issues. The findings indicate that CED significantly affects firm value both directly and indirectly through stock returns. Stock returns also demonstrate a significant positive effect on firm value. In contrast, liquidity and leverage do not exhibit significant effects, either directly or when mediated by stock returns. These results suggest that investors respond more to non-financial information, especially sustainability disclosures, than to traditional financial indicators. This study implies that companies should enhance the quality of their CED reporting as a strategy to build investor trust and sustain long-term firm value. This study is limited to companies listed on the Indonesia Stock Exchange, focusing mainly on environmentally related sectors, which may limit the generalizability of the results to other industries or geographical contexts. Moreover, reliance on quantitative methods and secondary data may overlook qualitative perceptions of stakeholders. Future research is recommended to expand sampling across diverse industries and regions to validate these findings further. Incorporating qualitative approaches could provide deeper insights into investor reactions to carbon emission disclosures. Companies are encouraged to adopt more transparent and standardized carbon emission disclosure practices and integrate sustainability into their broader strategic management to effectively enhance firm value.

Employee turnover intention remains one of the pressing challenges for organizations striving to maintain workforce stability. This study investigates how emotional intelligence influences employees’ intention to leave, with job satisfaction positioned as a mediating factor. Grounded in the Traditional Turnover Theory, the research was conducted at PT. Mabhakti, located at Jl. Nangka No. 29, Dangin Puri Kaja, North Denpasar, Bali, Indonesia. The study involved a total of 40 employees, all of whom were included as respondents using a census or saturated sampling approach. Data collection was carried out through structured interviews and questionnaires, and the analysis was performed using path analysis via SPSS. The findings reveal that emotional intelligence negatively and significantly affects turnover intention, while it positively and significantly influences job satisfaction. Additionally, job satisfaction itself negatively affects turnover intention and plays a significant mediating role in the relationship between emotional intelligence and turnover intention. These outcomes reinforce the Traditional Turnover Theory, highlighting that emotionally intelligent employees are more likely to experience internal positive drivers—such as self-motivation and emotional resilience—that contribute to job satisfaction and, consequently, a reduced desire to leave. The study underscores the importance of fostering emotional intelligence and enhancing job satisfaction as strategic approaches to curbing turnover intention and promoting organizational stability and productivity.

This study aims to examine the influence of market orientation on the performance of micro, small, and medium-sized enterprises (MSMEs) with product innovation as a mediating variable, focusing on silver craft MSMEs in Sukawati District. The study was conducted on 102 silver craft MSMEs operating in the region. The sample was selected using simple random sampling, resulting in 82 respondents. Data analysis techniques employed in this study include descriptive statistics and inferential statistics through path analysis, classical assumption tests, the Sobel test, and the Variance Accounted For (VAF) test. The results indicate that market orientation has a positive and significant effect on MSME performance, market orientation positively and significantly influences product innovation, product innovation positively and significantly affects MSME performance, and product innovation mediates the effect of market orientation on MSME performance.

This study aims to determine the effect of profitability (X1) and sales growth (X2) on earnings management (Y) with financial distress (Z) as a mediating variable. The population in this study are property and real estate companies listed on the Indonesia Stock Exchange for the period 2020-2023. The sampling technique for this study used purposive sampling so that a total of 92 data could be processed. The data analysis technique in this study uses path analysis using SPSS software version 25. The results showed that profitability has a negative effect on earnings management and sales growth has a positive effect on earnings management. Profitability has a positive effect on financial distress, while sales growth has no effect on financial distress. Financial distress has a positive effect on earnings management. The results of the mediating variable test using path analysis show that financial distress is able to mediate the effect of profitability on earnings management, while financial distress is unable to mediate the effect of sales growth on earnings management.

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.

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.

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.  

This study aims to analyze the influence of investment and development expenditure on poverty levels in Balikpapan City, considering the mediating role of income inequality. The research employs a quantitative approach using path analysis to examine both direct and indirect relationships among variables. The data used are secondary data from 2013 to 2023, including investment, development spending, the Gini index, and poverty rates. The results show that investment and development expenditure have a direct impact on both income inequality and poverty. Moreover, income inequality mediates the influence of investment and development expenditure on poverty. This study provides important implications for local government in formulating more effective and equitable development policies to reduce inequality and alleviate poverty in urban areas.  

The transformation of the workplace driven by digitalization and generational value shifts has introduced new challenges in maintaining ethical and organizational culture, particularly among Millennials and Gen Z. This study aims to examine the extent to which Islamic values—especially through Islamic Work Ethics (IWE) and spiritual intelligence—are integrated in shaping the work culture of young professionals. Using a quantitative approach, data were collected via surveys from 150 respondents working in the startup, Islamic banking, and educational sectors in the Greater Jakarta area. Data were analyzed using Pearson correlation and path analysis via SmartPLS. The results show that both IWE and spiritual intelligence have a positive and significant effect on work culture, with a combined contribution of 56%. These findings indicate that integrating Islamic values can foster an ethical, productive, and spiritually aligned work culture among younger generations. The study has theoretical implications for developing a contextual Islamic work culture framework, and practical implications for organizations seeking to design policies grounded in spiritual and Islamic ethical principles

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.

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.

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.

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.  

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.

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.    

This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis uses path analysis techniques to examine the direct and indirect effects between variables. The results show that tax system digitalization has a positive and significant effect on taxpayer compliance, both directly and through tax knowledge as an intervening variable. However, the hypothesis stating that tax socialization affects taxpayer compliance is not supported by the research findings. This research model has an R Square value of 0.87, indicating a very strong relationship between tax system digitalization and taxpayer compliance. This research provides important contributions for tax authorities in formulating strategies to improve taxpayer compliance through strengthening tax system digitalization and enhancing tax knowledge.

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.

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.