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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.

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.

This study aims to determine the influence of innovation and service quality on customer satisfaction with brand image as an intervening variable among Gojek users in the city of Langsa. This research is quantitative in nature, with the population being Gojek users in Langsa. The sampling technique used is purposive sampling, with a total of 100 respondents. The data were processed using SPSS for Windows version 25, and the analysis methods employed include classical assumption tests, path analysis, Sobel test, and hypothesis testing. The research findings indicate that: (1) innovation has no significant effect on customer satisfaction, (2) service quality has a significant effect on customer satisfaction, (3) innovation has a significant effect on brand image, (4) service quality has a significant effect on brand image, (5) brand image mediates the effect of innovation on customer satisfaction, (6) brand image mediates the effect of service quality on customer satisfaction, and (7) brand image has a significant effect on customer satisfaction.

This study aims to determine the influence of brand image and customer reviews on the purchasing decision of Gambir tea, with price as an intervening variable at UD. Sondel in Pakpak Bharat Regency. This research is quantitative with the population consisting of residents of Pakpak Bharat Regency. The sampling technique used is purposive sampling, with a total of 100 respondents. The data were processed using SPSS version 26, with analysis methods including classical assumption testing, path analysis, Sobel test, and hypothesis testing. The results of the study indicate that: (1) brand image has a direct significant effect on price, (2) customer reviews have a direct significant effect on price, (3) brand image has a direct significant effect on purchasing decisions, (4) customer reviews have a direct significant effect on purchasing decisions, (5) price has a direct significant effect on purchasing decisions, (6) brand image has an indirect significant effect on purchasing decisions through price, and (7) customer reviews have an indirect significant effect on purchasing decisions through price.

The purpose of this study is to determine how organizational culture, leadership, and compensation impact employee performance at Forever Hope Digital Printing Surabaya, with job satisfaction as an intermediary. This research was conducted quantitatively with a simple random sampling method, and questionnaires were distributed to 64 respondents. Data analysis was conducted using descriptive analysis and path analysis techniques, which were processed using IBM SPSS Version 20. The results showed that organizational culture, leadership, and individual compensation had a positive impact on employee performance at Forever Hope Digital Printing Surabaya, although not significantly. However, leadership and compensation have a positive and significant impact on employee job satisfaction in the company. In addition, job satisfaction has a positive and significant impact on employee performance. Thus, job satisfaction serves as a mediator that explains the relationship between organizational culture, leadership, and compensation with employee performance at Forever Hope Digital Printing Surabaya.

Turnover intention refers to the desire or intention of employees to voluntarily resign or move to another workplace according to their wishes. The purpose of this study is to study how job satisfaction functions as a mediator in the relationship between job stress and the desire to resign of employees of CV. Bali Harmoni Bali Zoo. This study involved 58 employee respondents and used a survey method through questionnaires and interviews, and was analyzed using inferential statistical techniques in the form of path analysis. The results of the study indicate that job stress affects the desire to move jobs positively and significantly. In addition, Job stress has a negative and significant effect on job satisfaction, and job satisfaction has a negative and significant effect on turnover intention. Thus, the job satisfaction variable is proven to be able to mediate the effect of job stress on turnover intention.  

Background: The implementation of Electronic Medical Records (RME) in healthcare facilities still faces a high failure rate, with more than 50% of RME systems not being used optimally. Sawah Besar Hospital, which began implementing RME in August 2023, recorded 1,500 cases of errors in a year, with 60% of system errors and 30% of user errors. This study aims to analyze the factors that affect the intention of using RME by nurses by integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). This quantitative research uses a census method by involving 70 nurses as respondents. Data were collected through questionnaires and analyzed using path analysis. The results showed that perceived ease of use, perceived usefulness, subjective norm, perceived behavioral control, and attitude toward use simultaneously affected the intention to use RME (F=77.917, p<0.05). Attitude toward use acts as a mediator in the relationship between perceived ease of use and perceived usefulness to the intention to use RME. These findings have important implications for hospital management in optimizing the implementation of RME through improving technical aspects and forming positive user attitudes.

This study aims to examine the influence of reward strategies, management behavior, and remuneration on the work motivation of Madrasah Aliyah Negeri (MAN) teachers in Jambi Province, both partially and simultaneously, as well as directly or indirectly. Using a quantitative approach with a survey method of 145 teachers and analyzed by path analysis, this study shows that the three independent variables have a significant effect on teachers' work motivation. Key findings include the direct influence of reward strategies and management behaviors on remuneration and work motivation, as well as indirect influences through remuneration. Overall, the results indicate that the better the reward strategy, management behavior, and remuneration, the higher the teacher's motivation to work.  

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.

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.

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.

The purpose of this study is to determine and analyze the influence of financial performance on firm value with dividend policy as an intervening variable in manufacturing companies listed on the IDX for the period 2017-2022. This research uses a quantitative method with secondary data from manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period 2017-2022. The sampling method used is purposive sampling, with data from the last 6 years from 28 manufacturing companies listed on the IDX during 2017-2022. The data analysis techniques used are descriptive statistical analysis, panel data regression models, and path analysis. The results of the study show significant variations in liquidity, solvency, profitability, dividend policy, and firm value among manufacturing companies listed on the IDX during 2017-2022. Liquidity and profitability show large variations, reflecting differences in financial management and performance, solvency is more stable with low debt levels. Dividend policy and firm value show large variations, reflecting differences in profit sharing strategies and market valuation. Liquidity (cash ratio) has a positive effect on dividend policy (DPR), solvency (DER) has a positive effect on dividend policy, profitability (ROE) has a positive effect on dividend policy (DPR), liquidity (cash ratio) has a positive effect on firm value (PBV), solvency (DER) has a positive effect on firm value (PBV), profitability (ROE) has a positive effect on firm value (PBV), dividend policy (DPR) has a positive effect on firm value (PBV), liquidity (cash ratio) is unable to mediate through dividend policy (DPR) on firm value (PBV), solvency (DER) is unable to mediate through dividend policy (DPR) on firm value (PBV), profitability (ROE) is unable to mediate through dividend policy (DPR). on firm value (PBV)

In this area service is very important with many people who use it to travel far or near or just send package. Data analysis using path analysis with the help of SPSS 27 and SmartPLS 4.0 software. The results of the study indicate 1) there is no significant effect of service quality on customer satisfaction 2) there is a significant effect of customer relationship management on customer satisfaction 3) there is a significant effect of customer satisfaction on customer loyalty 4) there is an effect of service quality on customer loyalty 5) there is an insignificant effect of customer relationship management on customer loyalty 6) there is an insignificant effect of service quality on customer loyalty through customer satisfaction 7) there is a significant effect of customer relationship management on customer loyalty through customer loyalty.