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Financial statement restatements often negatively impact investor perceptions and a company's market value. Previous studies have shown that companies conducting restatements experience significant share price declines, with an average decline of 20% following the announcement. This phenomenon reflects investors' high sensitivity to negative information related to the reliability of financial statements and suggests that a company's reputation can be damaged quickly. Financial statement restatements are generally associated with material errors or manipulation of financial information, and are therefore often linked to indications of fraud or deception in prior financial reporting. This study aims to analyze the factors influencing financial statement restatements and their impact on firm value, focusing on infrastructure companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2023. The research method used is a quantitative approach with secondary data obtained from financial statements and official company publications. The analysis was conducted using logistic regression to examine the influence of fraud factors (pressure, opportunity, and rationalization) on restatements, and linear regression to assess the impact of restatements on firm value. The results of the study indicate that of the three main factors of fraud, only rationalization significantly influences financial statement restatements. Meanwhile, pressure and opportunity do not show significant effects. Furthermore, financial statement restatements were not shown to significantly impact the value of companies in the infrastructure sector during the study period. These findings provide important insights for stakeholders in understanding financial reporting risks and the urgency of strengthening ethics and internal controls in companies.

This study examines the influence of store atmosphere, service quality, word of mouth (WOM), and price perception on consumer purchasing decisions at Cahya Busana's Canggu branch, a local Balinese MSME specializing in high-quality traditional Balinese clothing for men, women, and children. With an increasing demand for traditional attire, understanding the factors that influence consumer decisions is vital for business growth. The study targeted consumers who had purchased traditional clothing at the Canggu branch, using non-probability sampling to select 110 respondents. The data analysis was conducted through multiple linear regression, assisted by SPSS software, to evaluate the relationship between the independent variables (store atmosphere, service quality, WOM, and price perception) and the dependent variable (consumer purchase decisions). The findings indicate that all four factors—store atmosphere, service quality, WOM, and price perception—positively and significantly impact consumers’ purchasing decisions. Specifically, a pleasant store atmosphere, high-quality service, positive word-of-mouth recommendations, and favorable price perception were found to enhance consumers' likelihood of purchasing traditional Balinese clothing. The results suggest that MSMEs, particularly in the traditional clothing sector, can leverage these factors to boost consumer confidence and drive sales. This study contributes valuable insights for businesses aiming to improve their purchasing processes by focusing on these key variables to increase consumer satisfaction and decision-making. By understanding these influences, Cahya Busana and similar businesses can optimize their strategies to attract and retain customers, ultimately improving their market position.

The cosmetics industry in Indonesia is experiencing rapid growth, encouraging local brands such as Somethinc to continuously innovate in their marketing strategies. This study aims to analyze the influence of social media marketing, online consumer reviews, and price perception on purchase intention of Somethinc products, especially among Generation Z in Semarang City. Brand image is tested as a mediating variable in the relationship between these three factors and purchase intention. This study uses a quantitative approach with a survey method of 399 Generation Z respondents who are Somethinc product users. The sample was determined using a purposive sampling technique and refers to the Slovin formula. Data processing and analysis were carried out using path analysis techniques with the help of SmartPLS 3 software. The results show that social media, online consumer reviews, and price perception have a positive and significant influence on Somethinc's brand image. In addition, brand image is also proven to have a positive and significant influence on consumer purchase intention. However, social media marketing does not directly have a significant influence on purchase intention. In contrast, online consumer reviews and price perception have a positive and significant direct influence on purchase intention. Brand image acts as a strong mediator in strengthening the influence of these three independent variables on purchase intention. These findings suggest that Something needs to strengthen its engaging and interactive social media content strategy, collaborate with influencers, and build two-way communication to enhance its brand image, which will ultimately drive purchasing interest from young consumers.

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 examine the influence of Brand Image, price perception, and taste on customer loyalty at Sate Ayam Pak Siboen, a culinary business in Kediri City. A quantitative method with a causal approach was applied, involving 140 respondents who had made repeat purchases. Data were collected using structured questionnaires. The results of multiple linear regression analysis indicate that Brand Image, price perception, and taste each have a positive and significant effect on customer loyalty, both partially and simultaneously. These findings highlight the need for businesses to consistently maintain brand strength, fair pricing, and product taste quality to foster customer loyalty.

This research was conducted on students of the Faculty of Economics and Business at Slamet Riyadi University in Surakarta who use the e-commerce platform Tokopedia. The purpose of this study is to analyze the significance of the influence of brand ambassadors, electronic word of mouth (e-WOM), and price perception on purchasing decisions in Tokopedia's e-commerce. The type of data used is quantitative data, with primary data sources employed in this research. The data analysis techniques used in this study include multiple linear regression analysis, classical assumption tests, t-tests, F-tests, and the coefficient of determination (R²). The results of the multiple linear regression analysis from this study are represented by the equation Y = 6.518 + 0.695 X1 + 0.168 X2 - 0.210 X3 + e. The t-test results indicate that the variables of brand ambassador, electronic word of mouth (e-WOM), and price perception have a significant effect on purchasing decisions in Tokopedia's e-commerce. The F-test results show that the model is appropriate for predicting the influence of brand ambassadors, electronic word of mouth (e-WOM), and price perception on purchasing decisions in Tokopedia's e-commerce. The coefficient of determination (R²) obtained is 0.594, meaning that the independent variables X1 (brand ambassador), X2 (electronic word of mouth (e-WOM)), and X3 (price perception) contribute 59.4% to Y (purchasing decisions). The remaining 40.6% (100% - 59.4%) is explained by other variables not included in this study.

Firm value is the investors’ perception of a company's success in maximizing shareholder wealth, which is reflected through its stock price. The purpose of this study is to examine the effect of corporate social responsibility (CSR), investment decisions, and profitability on firm value in the consumer non-cyclicals sector listed on the Indonesia Stock Exchange (IDX) during the 2021–2023 period, with leverage as a control variable. This study employs a quantitative approach with an associative research design. The sample consists of 20 companies selected using purposive sampling, resulting in a total of 60 observations over three years. The analysis technique used is multiple linear regression with the assistance of SPSS software. The results show that CSR and profitability have a positive affect on firm value, while investment decisions do not have an affect. This study implies that companies need to enhance CSR practices and profitability to improve their firm value in the eyes of investors. Additionally, this study contributes theoretically to the development of literature on the factors influencing firm value and can serve as a reference for future research.

Inflation is a condition in which the economy is marked by a general and continuous increase in the prices of goods and services over a certain period. Inflation reflects a decrease in the purchasing power of money due to the rising prices of goods and services. This study aims to analyze the level of understanding of inflation among Generation Z in Gondanglegi District, Malang Regency. Inflation is a crucial economic indicator that affects purchasing power and decision-making, particularly for the younger generation growing up in a dynamic economic landscape.The research uses a qualitative approach with data collected through Google Forms and strengthened with interview data. Respondents were 50 individuals aged between 19 and 25 years, all of whom had graduated from high school (SMA). The data were analyzed descriptively to understand the depth of knowledge and perception of inflation among these individuals.The results indicate that while most respondents are familiar with the term "inflation," their understanding of the causes, impacts, and ways to mitigate it is still superficial. Factors such as educational background, access to digital economic content, and daily economic experiences influence their level of understanding. This study contributes to the development of targeted economic literacy programs for Gen-Z.    

This study examines the role of perception in individual and organizational decision-making through a Systematic Literature Review (SLR) and content analysis approach. Perception is understood as an internal process that shapes understanding of objects, influencing preferences and decisions. Contextual factors such as culture, socio-economics, and technology also contribute to shaping perception. This study adopts a theoretical framework in which perception mediates the relationship between external attributes—such as price, quality, and brand image—and final decisions. By analyzing 993 scholarly articles from 2021 to 2025, this research maps perception models in consumer and organizational domains and identifies research gaps related to the integration of digital factors such as algorithms and AI. The validation process was conducted through triangulation between AI-generated prompts and human-based thematic analysis. The results highlight the need for perception models to adapt to digital dynamics and emphasize the importance of ethical integration in modern decision-making systems.  

This study aims to analyze the influence of price, food quality, halal certification, and brand image on the purchase intention of Almaz Fried Chicken among university students in Jakarta. A quantitative approach was employed using a survey method, with multiple linear regression analysis as the primary analytical technique. The population consisted of active university students in Jakarta, and a sample of 108 respondents was selected through purposive sampling. Data were collected using a structured questionnaire based on a 6-point Likert scale. The results indicate that price, food quality, halal certification, and brand image each have a positive and significant effect on purchase intention. Simultaneously, these four variables also significantly influence students’ purchase intention toward Almaz Fried Chicken Condet. These findings highlight the potential for local brands to compete in the fast food market through effective management of pricing, product quality, halal assurance, and brand perception.

The skincare and cosmetics industry continues to grow as public awareness of self-care and beauty trends increases. However, the widespread use of single-use packaging in cosmetic products raises new issues in the context of environmental sustainability. This issue drives the importance of understanding how consumer perceptions of sustainability and other product attributes influence purchasing decisions. This study aims to analyze the effect of perceptions of packaging sustainability, environmental awareness, product price, and packaging design on purchasing decisions for Wardah cosmetic products. This study used a quantitative approach with a survey method of 111 respondents and analyzed using multiple linear regression. The results showed that packaging design and perceived packaging sustainability had a significant effect on purchasing decisions, with packaging design as the most dominant factor. In contrast, the variables of environmental concern and product price do not have a statistically significant effect. The model used explains 65.37% of the variation in consumer purchasing decisions. This study indicates that consumer decisions are more influenced by visual aspects and sustainability values that are explicitly communicated through packaging. This study supports the Theory of Planned Behavior (TPB) framework and provides a practical contribution for cosmetics manufacturers in designing sustainable packaging strategies.

Abstrak. This study aims to analyze the relationship between price perception and service quality on customer satisfaction at NiceSo Nusukan, Surakarta. The study is motivated by the increasing competition in the modern retail sector and the significance of price strategy and service quality in enhancing customer satisfaction, especially among university students. A quantitative approach was employed using a survey method and purposive sampling of 60 respondents from the Management Study Program of Universitas Slamet Riyadi who had shopped at NiceSo Nusukan. The data were analyzed using Pearson and Spearman correlation tests. The results indicate that: (1) there is a positive and significant relationship between price perception and customer satisfaction, (2) there is a positive and significant relationship between service quality and customer satisfaction, and (3) price and service quality together have a significant relationship with customer satisfaction. The findings imply that managing competitive pricing and enhancing service quality are crucial for maintaining customer loyalty in retail businesses. Abstrak. Penelitian ini bertujuan untuk menganalisis hubungan antara persepsi harga dan kualitas layanan terhadap kepuasan pelanggan pada NiceSo Nusukan, Surakarta. Latar belakang studi ini didasarkan pada meningkatnya persaingan di sektor ritel modern dan pentingnya strategi harga serta kualitas layanan dalam meningkatkan kepuasan pelanggan, khususnya dari kalangan mahasiswa. Penelitian ini menggunakan pendekatan kuantitatif dengan desain survei dan teknik purposive sampling terhadap 60 responden mahasiswa Program Studi Manajemen Universitas Slamet Riyadi yang pernah berbelanja di NiceSo Nusukan. Teknik analisis yang digunakan adalah korelasi Pearson dan Spearman. Hasil penelitian menunjukkan bahwa: (1) terdapat hubungan positif dan signifikan antara persepsi harga dengan kepuasan pelanggan, (2) terdapat hubungan positif dan signifikan antara kualitas layanan dengan kepuasan pelanggan, dan (3) harga dan kualitas layanan secara bersama-sama berhubungan signifikan terhadap kepuasan pelanggan. Implikasi dari hasil ini adalah pentingnya pengelolaan harga yang kompetitif dan peningkatan layanan untuk mempertahankan loyalitas pelanggan di sektor ritel.

Public transportation is a primary necessity for supporting daily activities in Denpasar City. One mode of transport that plays a strategic role is the Trans Sarbagita Bus. As a mass transportation service, this bus system is expected to provide effective, efficient, and affordable mobility. This study aims to analyze: (1) public perception of the effectiveness of the Trans Sarbagita Bus service; (2) the simultaneous effect of accessibility, punctuality, and ticket price on service effectiveness; (3) the partial effect of each of these variables; and (4) the strengths, weaknesses, opportunities, and threats (SWOT) of the Trans Sarbagita Bus system. A quantitative method with an associative approach was employed. Data were collected from 105 active respondents through observation, interviews, and a five-point Likert scale questionnaire, and analyzed using multiple linear regression via SPSS. The findings show that: (1) public perception is generally positive, especially in terms of comfort and safety, although accessibility and punctuality remain suboptimal; (2) accessibility, punctuality, and ticket price simultaneously have a significant effect on service effectiveness; (3) each of these variables also has a positive and significant partial effect; and (4) strengths lie in low fares and safety, while key weaknesses include limited access and delays. Opportunities stem from policy support and rising public awareness, whereas threats include the dominance of private vehicles and low intermodal integration. It is recommended that the government enhance public transport campaigns through media and community partnerships, as well as expand bus stop access and intermodal connectivity to improve service effectiveness.

Advances in digital technology have brought significant changes in the way local brands build their brand image and positioning in the market. Social media is one of the main platforms used in marketing communication strategies because of its ability to reach a wide and interactive audience. This research aims to analyze the marketing communication strategy implemented by Daclen, a local fashion brand from Bandung, in shaping sales positioning through the Instagram account @Daclen.id and its official website. The research method used was qualitative descriptive with data collection through in-depth interviews, observations, and documentation. The analysis was carried out using the Circular Method of SOME (Share, Optimize, Manage, Engage) approach which emphasizes the connection between content sharing, message optimization, communication channel management, and active engagement with consumers. The results show that Daclen has succeeded in developing a simple, yet consistent and targeted digital communication strategy. Instagram is used as the primary medium to strengthen the visual power of brands, through uploading high-quality product photos, promotional videos, and active interaction with audiences. Meanwhile, Daclen's official website functions as a credibility center that provides complete information about products, prices, and after-sales service. The combination of the two creates a well-rounded consumer experience and supports an exclusive perception of the brand. Each stage in the SOME model is executed optimally. The Share stage includes the distribution of creative content with a consistent upload schedule. Optimize is done by adjusting messages according to trends and audience responses. Manage focuses on account management and interaction monitoring, while Engage focuses on building emotional connections through quick responses and interactive content. The implications of this study show that the SOME-model-based digital communication approach can help local brands such as Daclen strengthen their positioning, build an exclusive image, and create long-term relationships with consumers amid increasingly fierce competition in the digital fashion industry.

The reason of this study is to research the impact of product pleasant and price notion on client loyalty at PT Langgeng Utama Rekaindo Kediri using customer pleasure as a mediating variable. A quantitative technique is used on this take a look at and Structural Equation Modeling-Partial Least Squares (SEM-PLS 4.0) as an evaluation technique. a web questionnaire changed into used to accumulate facts with a 4-point Likert scale and 140 respondents were involved with the purposive sampling technique used. The effects showed that product high-quality shows a advantageous and significant direct impact on client loyalty. rate notion has a high quality effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a high-quality and significant direct effect on client pride. fee perception shows a fantastic and massive direct impact on client satisfaction. client delight has a positive effect on client loyalty, but this effect is not statistically significant. Product high-quality shows a direct impact on client loyalty thru mediation of client pride does now not show tremendous results. The indirect effect of rate belief on client loyalty via mediation of purchaser pride also does not show sizeable consequences.

This study aims to determine the influence of price perception, product quality, and electronic word of mouth (e-WOM) on consumers’ purchase decisions in the culinary industry. A quantitative method was employed, with a population consisting of consumers who have made purchases. Data were obtained through questionnaires distributed to 250 respondents using an accidental sampling technique. Data were analyzed using the Structural Equation Model (SEM) via SmartPLS 3.0 software. The results show that two independent variables, namely price perception and e-WOM, significantly influence consumer purchase decisions. This indicates that restaurants offering lower prices while maintaining high product quality are more likely to attract consumers. Moreover, customer experiences shared through online reviews can influence potential buyers in their future purchasing decisions. The findings of this study are expected to serve as a reference for culinary business practitioners in developing more effective marketing strategies. Future research may consider including other variables that could further enhance purchase decisions effectively. Keywords: Electronic Word of Mouth (e-WOM); Purchase Decision; Product Quality; Price Perception

Evaluating changes in public perceptions of gold investment before and after price increases is the objective of this study. The background of this study rests on the assumption that gold price volatility can affect an individual's interest in and view of gold as an investment vehicle. This study used a quantitative approach by distributing questionnaires using a Likert scale to 50 respondents, the results of which were analyzed using the paired sample t-test. The results of the analysis show that there is no statistically significant difference in people's perceptions before and after the gold price increase (significance value 0.363 > 0.05). The findings of this study indicate that the public still views gold as a safe and stable investment asset in the long term, regardless of price changes in the short term. The results of this study can be used as a reference by market participants and financial planners to understand the tendency of public attitudes towards gold investment.

Firm value is a metric that reflects investors’ perception of management’s success in managing the company, as represented by the market price of its shares. The transportation and logistics sector in Indonesia has faced significant challenges, especially since the COVID-19 pandemic, which has led to fluctuations in firm value. This study aims to analyze the effect of managerial ownership structure, sales growth, and business risk on the firm value of transportation and logistics companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2022 period. This research employs a quantitative approach with an associative research design. The primary theoretical framework used is agency theory, which explains the relationship between owners and managers and highlights the importance of aligning their interests in decision-making processes. The sample consists of 16 companies selected using purposive sampling, resulting in 48 observations over three years. Data were obtained from the official IDX website and analyzed using multiple linear regression with the help of SPSS software. The dependent variable is firm value, measured by price to book value (PBV), while the independent variables are ownership structure, measured by management ownership percentage (MOP); sales growth, measured by growth sales rate (G); and business risk, measured by the degree of operating leverage (DOL). The results of the study indicate that all three independent variables have a positive and significant effect on firm value. These findings support agency theory and demonstrate that an appropriate ownership structure, stable sales growth, and effective management of business risk can enhance firm value. This study is expected to contribute to the development of accounting science and managerial practices in the transportation and logistics sector, as well as provide insights for investors in making informed investment decisions.

This study aims to analyze market sentiment towards Gold Financing Products (PKE) in Islamic banking before and after the Trump Effect phenomenon using the text mining method. This technique involves extracting information from unstructured text data to then be visualized and analyzed using the Natural Language Processing (NLP) approach and a RoBERTa-based classification model. Data was collected through web scraping from the X application with the help of API and processed using Google Colab. From a total of 4,074 tweets analyzed, it was found that the majority of public sentiment was neutral (59%), followed by negative (24%) and positive (17%). This reflects the public's tendency to discuss informatively rather than emotionally, although there was a spike in negative sentiment in certain periods indicating sensitivity to global dynamics, especially the impact of the Trump Effect on gold prices. The resulting wordcloud reveals key topics such as gold prices, buying and selling activities, and institutions such as Pegadaian Syariah and BSI. Terms such as "sharia", "riba", and "principles" emphasize the importance of Islamic financial values ​​in public perception. The results of this study indicate that text mining-based sentiment analysis is effective in capturing the dynamics of public opinion in real-time and can be a strategic tool for Islamic financial institutions in responding to market changes.

Quality health services are an important factor in increasing patient trust in medical facilities and health workers. One of the crucial aspects is accuracy in providing drug recommendations that suit the patient's needs. Drug recommendations are influenced by various criteria, including effectiveness, safety, price, availability, and potential side effects. However, in practice, there is often a gap between the patient's expectations and the reality of the treatment received. This can affect patient satisfaction and perception of health services. To overcome these challenges, a Decision Support (SPK) is needed that is able to provide drug recommendations in a more objective, measurable, and structured manner. This study uses the Simple Additive Weighting (SAW) method because of its advantages in processing various complex and diverse criteria. SAW works by giving weight to each attribute, normalizing the data, and then calculating the preference value to determine the best alternative from several available drug options. The results of the study show that the SAW method is able to produce more structured and consistent recommendations than manual determination. In this study, the drug with the highest preference value, which is 92.00, was recommended as the top choice. These findings confirm that SPK and SAW-based approaches can be an effective solution in supporting medical personnel, especially in the selection of external drugs. In addition to improving decision accuracy, this SPK also has the potential to be further developed, for example by integrating into an electronic medical record (EMR) or based on a mobile application, so that its use becomes more practical and accessible. Thus, the implementation of the SAW method in SPK not only provides benefits on the technical aspect, but also contributes to improving the quality of health services as a whole.