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Sustainable development is one of the main priorities in an effort to maintain a balance between economic growth, environmental sustainability, and social welfare. Green financial instruments such as Green Bonds and the implementation of Green Budget Tagging have emerged as important strategies in supporting the sustainable development agenda in Indonesia. This study aims to analyze the effect of green bonds and green budget tagging on the achievement of sustainable development. The method used is a quantitative approach with regression analysis, where green bonds and green budget tagging are independent variables, while sustainable development is the dependent variable. The data used are annual time series data from 2018-2023. Data processing was carried out using the SPSS 25 program. The results of the study indicate that partially Green Bonds do not have a significant effect on sustainable development in Indonesia (statistical t significance value 0.970 > 0.05). Green Budget Tagging has a significant effect on sustainable development in Indonesia (statistical t significance value 0.021 < 0.05). Simultaneously, both variables significantly influence sustainable development in Indonesia (F-statistic significance value 0.034 < 0.05). This finding indicates that optimizing green bond issuance and implementing green budget tagging can strengthen green financing and ensure budget allocation is more focused on sustainable programs. The implications of this research emphasize the importance of the government and related institutions' commitment to expanding green financial instruments as a key pillar in supporting inclusive and environmentally sound development in Indonesia.

The era of digital transformation requires office administration employees to master digital competencies and maintain high work motivation to achieve optimal productivity. This study analyzes the influence of digital competence and work motivation on the productivity of office administration employees in the Greater Bandung area. The main problem studied is the gap in understanding how digital competence and work motivation interact in influencing productivity, considering that the majority of previous studies examined the two variables separately. This study aims to analyze the partial and simultaneous influence of digital competence and work motivation on employee productivity. The research method uses a quantitative approach with an explanatory research design involving 420 respondents of office administration employees selected through proportionate stratified random sampling. The data collection instrument is a structured questionnaire with a 5-point Likert scale that has been validated using Confirmatory Factor Analysis and tested for reliability using Cronbach's Alpha. The data analysis technique uses multiple linear regression analysis by first conducting a classical assumption test to ensure the feasibility of the model. The results showed that digital competence had a significant positive effect on productivity with a regression coefficient of 0.398, work motivation had a significant positive effect with a coefficient of 0.425, and simultaneously the two variables explained 52.8% of the variation in employee productivity. These findings confirm that work motivation has a slightly more dominant influence than digital competence, indicating the importance of psychological factors in maintaining long-term productivity consistency. This research contributes to the development of human resource management theory by integrating Resource-Based View Theory and Self-Determination Theory, as well as providing practical implications for organizations to adopt a dual-track approach in employee development that combines digital competency training with a holistic motivation system.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

A paradigm shift in public services has occurred rapidly due to the advent of digital technologies, which has led to the creation of more efficient, transparent and user-oriented systems. The study aims to examine how the quality of e-services, reputation, trust in e-services and electronic word of mouth affect user satisfaction with technology-enabled public services. A quantitative approach using multiple linear regression analysis is used to confirm the validity of the model. This method includes validity, reliability and classical assumptions testing. The results show that all four independent variables have a positive effect on user satisfaction both in general and individually. The quality of service, which encompasses factors such as ease of access, speed, system availability, and data security, has been demonstrated to enhance satisfaction. On the other hand, positive feedback and trust in the integrity and competence of the institution strengthen the relationship with users. Electronic word of mouth is crucial to create positive perceptions and attract consumers to services. The results show that to increase user satisfaction and loyalty in digital government services, the integration of these four elements is a key strategy.

This study aims to analyze the influence of product quality and location on housing purchase decisions at Shafira Residence Kediri. The research problem focuses on how product quality and location can affect consumers in making purchase decisions. This study employs a quantitative method with questionnaires distributed to respondents and data analysis conducted through validity tests, reliability tests, t-tests, F-tests, and multiple linear regression using SPSS 25. The results indicate that product quality has a significant partial effect on purchase decisions. This means that the better the quality of the product offered, the higher the consumer’s interest in purchasing a house at Shafira Residence. Similarly, the location variable shows a significant partial effect on purchase decisions, where accessibility and strategic positioning serve as key factors. Simultaneously, product quality and location significantly influence purchase decisions, with an F-test value of 10.727 (significance < 0.001) and a coefficient of determination (R²) of 0.671, indicating that the two independent variables explain 67.1% of the variation in purchase decisions. The conclusion of this study is that product quality and location are important factors influencing consumer purchase decisions at Shafira Residence Kediri. Therefore, developers need to improve housing product quality, ensure timely completion of construction, and enhance road access to the location in order to attract more consumers.

This study aims to explain and test the hypotheses regarding the effect of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality. A quantitative approach with an associative method was employed to examine the influence of Profit Growth, Capital Structure, and Liquidity Ratio on Earnings Quality at PT BFI Finance Indonesia Tbk during the 2016–2023 period. The data analyzed are secondary data obtained from financial statements and earnings quality records listed on the Indonesia Stock Exchange. The analysis was conducted using multiple linear regression with both partial and simultaneous hypothesis testing. The partial analysis results indicate that Profit Growth has a negative and significant effect, Capital Structure has a negative and insignificant effect, while Liquidity Ratio has a positive and insignificant effect on Earnings Quality. Simultaneously, the three variables were found to have a significant effect on Earnings Quality. The contribution of Profit Growth, Capital Structure, and Liquidity Ratio to Earnings Quality is 60.7%, while the remaining 39.3% is influenced by other variables not included in this study.

This study aims to analyze the influence of leadership style and work motivation on the performance of civil servants (PNS) at the Office of the Domestic Policy Strategy Agency (BSKDN) in Central Jakarta. The study employs a descriptive quantitative approach using a survey method, where data were collected through questionnaires distributed to a number of PNS within BSKDN. The collected data were then analyzed using multiple linear regression with the aid of statistical software to examine the relationships and effects between variables. The results indicate that leadership style has a substantial and positive effect on PNS performance, suggesting that effective, inspiring, and communicative leadership can enhance employee productivity and work quality. Moreover, work motivation also demonstrates a positive and significant impact on PNS performance, indicating that highly motivated employees exhibit greater dedication, discipline, and initiative in carrying out their duties. Further analysis shows that when leadership style and work motivation are applied simultaneously, both provide a substantial influence on improving PNS performance, emphasizing the importance of synergy between good leadership and employees’ internal motivation. The practical implications of this study underscore the urgency for BSKDN to develop leadership training programs that can inspire, motivate, and empower employees comprehensively. Additionally, designing sustainable strategies to enhance work motivation is also crucial to optimize the performance of all PNS within BSKDN, ensuring organizational goals are achieved effectively and efficiently. This study contributes to the development of human resource management practices in the government sector, particularly in the context of enhancing employee performance through the combination of effective leadership and optimal work motivation.

This study analyzes the influence of price, time efficiency, and product quality on ready-mix concrete sales volume at PT Dirgantara Betonindo Batang. This study employed a quantitative method with a causal approach, gathering data through surveys, interviews, and document analysis. A total of 70 respondents were selected using purposive sampling. The outcomes of the multiple linear regression analysis demonstrate that both time efficiency and product quality significantly influence sales volume, while price has a positive but insignificant effect. The regression model can explain 72.2% of the variation in sales volume. These findings provide strategic recommendations for company management in improving efficiency and quality to drive sales

This study aims to examine the influence of mentality and capital on the entrepreneurial interest of Development Economics students at Universitas Muhammadiyah Sumatera Utara. Multiple linear regression analysis and descriptive correlational approaches are employed in this quantitative approach. 39 students using a variety of sampling methodologies made up the sample. The study's findings show that, partially and concurrently, financial and mental resources significantly and favorably influence entrepreneurial interest. Entrepreneurial desire is influenced by both mental and capital factors, according to the determination coefficient value of 36.7%.

Tax avoidance is a crucial issue in corporate governance as it can reduce state revenue and create potential legal claims against the company itself. This study aims to explore the internal elements of firms that influence tax avoidance behaviour, with an emphasis on firm size, capital intensity, sales growth, and earnings management. The methodology employed in this research is a quantitative approach, using purposive sampling to select the companies serving as samples, and multiple linear regression analysis accompanied by classical assumption testing to ensure the reliability of the model used. The results of the analysis indicate that internal firm factors have a significant overall effect on tax avoidance. However, when examined individually, only firm size demonstrates a significant impact, while capital intensity, sales growth, and earnings management do not show a meaningful influence. These findings reaffirm that companies with larger asset bases tend to be more actively engaged in tax avoidance practices, thereby requiring tax authorities to strengthen their oversight of firms with substantial asset scales.

Pandemic-fueled global crises, geopolitical tensions, and supply chain halt have rendered a cry for resilient community-based economies. Traditional business models have proved to be weak, and context-sensitive and inclusive innovations are required. The purpose of this study is to investigate the ways in which community-based business model innovation contributes to economic resilience after crises through the identification of key features such as collective ownership, digital integration, diversification of distribution, community networks, and microfinance access. Convergent parallel mixed-method design was employed involving 300 community-based MSME respondents and 20 key informants. Surveys and interviews were employed to collect the primary data, while secondary data were obtained from national statistics, international organizations, and academic journals. By regression analysis, digital integration (β=0.352) and collective ownership (β=0.321) are significant factors in enhancing economic resilience, followed by diversification of distribution, social networking, and access to finance. The Resilience Capacity Score (RCS) further reveals that digitalization received the highest RCS, and microfinance access was lowest among the variables. Conceptually, this research takes the concept of community-based Business Model Innovation to the next level and practically recommends stronger digital infrastructure, available microfinance schemes, and capacity building at the community level.

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.

This study aims to examine the effect of compensation and leadership style on employee performance at the Gama Karanganyar cigarette company. A sample of 71 respondents was selected using the purposive sampling method, and data were collected through a questionnaire. Data analysis was carried out using multiple linear regression using SPSS, as well as through validity, reliability, classical assumptions, F tests, t tests, and coefficients of determination. The results of the study indicate that compensation and leadership style partially and simultaneously have a positive and significant effect on employee performance.

The study try to explain the influence of perceived ease of use, perceived security, and social influence on consumer interest in adopting the QRIS as a digital payment method in Bandar Lampung. The rapid growth of digital transactions and the shift toward non-cash payments highlight the importance of understanding the factors that encourage consumer adoption of QRIS. A quantitative approach was employed, collecting primary data from 222 respondents through structured questionnaires distributed in various retail and public settings. The data were measured with Pearson correlation, and simple linear regression to measure the strength and significance of the variable’s relationships. The findings indicate that all three factors significantly influence consumer interest, with social influence showing the strongest effect, followed by perceived security and perceived ease of use. The results suggest that social norms, trust in transaction security, and ease of interaction with the system are critical in motivating consumers to adopt QRIS. These insights provide practical implications for service providers, policymakers, and merchants to enhance digital payment adoption by focusing on user-friendly designs, robust security measures, and strategies that leverage social influence to encourage broader usage.

The younger generation born in the digital age has great potential to support tax collection. However, the low level of tax compliance among the younger generation is a major concern, especially in the digital age, where the use of online tax services is not yet optimal, tax literacy is still limited, and a lack of socialization is an obstacle to utilizing digital services. This study aims to analyze the influence of preferences for digital tax services and tax literacy on tax compliance among the younger generation at the Majalaya Tax Office. The study uses a quantitative approach with surveys as the data collection method. The sample consists of young taxpayers registered at the Majalaya Tax Office, and the data is analyzed using linear regression to test the partial and simultaneous effects of independent variables on tax compliance. The results show that digitalization preferences have a positive and significant effect on tax compliance, indicating that younger generations who are more responsive to digital services tend to be more compliant. Tax literacy also has a positive and significant effect, showing that a sufficient understanding of tax rights, obligations, and regulations encourages compliance. Simultaneously, the combination of digitalization preferences and tax literacy significantly affects tax compliance, with a coefficient of determination of 0.438, meaning that 43.8% of the variation in compliance can be explained by these two variables. The findings of this study emphasize the importance of integrating easy access to digital services and improved tax literacy to encourage tax compliance among the younger generation.

This study links Liquidity, profitability, value, capital structure. Moderator (IDX property firms, 2022–2024). Using quantitative methods with multiple linear, moderated regression analysis (MRA), 76 companies were examined. Results show liquidity (Current Ratio) negatively affects firm value, indicating that excessive current assets reduce efficiency and investor appeal. ROE lacks impact, showing profit instability. Capital structure shows no moderating effect.These findings emphasize the need for efficient asset management and consistent profitability enhance firm value, regardless of capital structure.

The Korean skincare market in Indonesia experienced rapid growth during the 2020–2023 period, driven by the global K-beauty trend, increasing consumer demand, and the expansion of e-commerce distribution channels. However, the influence of import value and import duty rates on market growth still requires empirical examination. This study aims to quantitatively analyze the impact of imports and import duties on the growth of the Korean skincare market in Indonesia. Secondary data were obtained from Statistics Indonesia, the Directorate General of Customs and Excise, and UN Comtrade, and analyzed using multiple linear regression to test both partial and simultaneous effects of the independent variables on the dependent variable. The results reveal that import value has a positive and significant effect on market growth, while import duties show no significant influence. These findings confirm that imports are the dominant factor driving market expansion. In conclusion, import management strategies are essential for developing the Korean skincare market in Indonesia and provide a basis for businesses and policymakers to design sustainable trade strategies.

Environmental issues are becoming increasingly urgent, particularly the worsening clean water crisis, which requires effective mass communication to raise awareness and encourage community involvement. Social media has emerged as a strategic platform for disseminating information and promoting environmental actions. PandawaraGroup, a dedicated TikTok account focusing on environmental issues, utilizes persuasive communication to encourage positive actions. This study aims to examine the influence of persuasive communication by the @PandawaraGroup TikTok account on followers’ interest in participating in social actions. The research employed a quantitative method with data collected through an online questionnaire (Google Form) distributed to 100 respondents who are followers of the account. Data analysis was conducted using simple linear regression along with descriptive tests, validity, reliability, and dimensional analysis. The findings reveal that persuasive communication from @PandawaraGroup has a moderate influence on followers’ interest in engaging in social actions. Based on these results, the study suggests that @PandawaraGroup should strengthen follower engagement through active interactions, such as responding to comments and direct messages, as well as organizing regular Q&A or discussion sessions. Furthermore, diversifying content with creative approaches is essential to maintain audience interest and relevance. These strategies are expected to enhance the effectiveness of @PandawaraGroup in promoting environmental awareness and public participation.

This study aims to obtain empirical evidence regarding the effect of Environmental, Social, and Governance (ESG) disclosure on firm value. The research sample was obtained using purposive sampling on mining firms listed on the Indonesia Stock Exchange (IDX) during the 2020–2023 period, with a total of 102 observations. Data analysis was conducted using panel data regression to test the proposed hypotheses. The results show that environmental disclosure has a significant positive effect on firm value, while social and governance disclosure have a significant negative effect. The theoretical implication of this study refers to agency theory, which asserts that information transparency through ESG can reduce information asymmetry between management and shareholders. However, if disclosure is carried out merely as a formality or symbolic practice, it may instead generate agency costs that are detrimental to the firm. In addition, these findings are also relevant to signaling theory, in which environmental disclosure can serve as a positive signal of a firm’s commitment to sustainability practices, thereby enhancing investor trust and strengthening the firm’s reputation. Practically, this study contributes to providing a more comprehensive understanding for firms, management, investors, and other stakeholders, while also serving as a reference for future research on ESG and firm value.

The efficiency of investment decisions is one of the core axes in the success of organizations and the sustainability of their business, especially in light of the dynamic and complex business environment. In this context, the integrated role of both accounting and financial management systems is highlighted, as the harmony between them is a key pillar in providing accurate, real-time, and analytical data that supports the investment decision maker and reduces the degree of uncertainty and risks associated with investments. This research aims to analyze the impact of the integration between accounting systems and financial management on the quality and efficiency of investment decisions within institutions, with a focus on the nature of the causal relationship between the two variables. A conceptual model has been built that illustrates the interaction between the financial information generated by the accounting system and the analytical tools provided by the financial department, which contributes to raising the efficiency of strategic decisions related to investment. To achieve the objectives of the study, a descriptive-analytical approach supported by a standard analysis using a simple linear regression model was adopted on field data extracted from an intentional sample of financial officials in the banking and investment sector. The results showed that there is a statistically significant positive effect of the integration of accounting and financial management systems in enhancing the efficiency of investment decisions, as the model showed that integration contributes more than 50% to the explanation of changes in the quality of investment decisions. The study reached a number of important findings, the most prominent of which is that the lack of integration or poor coordination between accounting and financial management leads to delays in decisions or making them based on incomplete or contradictory information. Effective integration enables organizations to allocate resources more efficiently and evaluate investment alternatives in a thoughtful manner. The study concluded with a set of recommendations, most notably the need to develop the digital infrastructure of accounting and financial systems, adopt a unified system for data exchange, enhance the culture of teamwork between accounting and financial management units, in addition to activating the use of predictive financial analysis techniques to raise the level of accuracy in investment decisions.