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Micro, Small and Medium Enterprises (MSMEs) have an important and strategic role in national economic development. Apart from playing a role in economic growth and employment, the problem formulation in this research also plays a role in providing development results. What factors influence the effectiveness of E-commerce on the development of MSMEs in Medan City. The type of data used is qualitative research, namely data that aims to gain a deeper understanding, develop theories and describe reality. The data is in the form of numbers which include a general description of the business and organizational structure. Process approach in running e-commerce with complete information. The E-commerce Target Approach has been able to show that there are targets to be achieved with its implementation.

This research aims to analyze the role of management accounting in decision making and improving company performance, with a focus on the application of main techniques such as Cost-Volume-Profit (CVP) Analysis, Activity-Based Costing (ABC), and Balanced Scorecard (BSC). Through a qualitative approach with in-depth interviews and case studies on several companies, this research found that management accounting techniques contribute significantly to optimizing costs, increasing operational efficiency, and planning long-term strategies. The use of CVP Analysis helps companies plan more profitable product costs and prices, while ABC provides more accurate cost allocation for each activity in the value chain. On the other hand, BSC helps companies to assess performance as a whole, not only from a financial perspective, but also from non-financial aspects such as customer satisfaction and service quality. However, this research also identified several challenges, including limited resources, insufficient understanding of these techniques, and resistance to change within organizations. Limitations in the research sample and observation time are also factors that need to be considered. Overall, this research confirms the importance of implementing management accounting in improving company performance, but also shows that internal and external factors need to be considered in its implementation.

The quality of audits is a crucial measurement to determine how effectively an audit has been conducted and the extent to which it produces relevant, accurate, and reliable information. High-quality audit outcomes are typically assessed based on how well the audit team performs the planning process, ensures that the audit plan is relevant and effective, produces audit reports that meet stakeholders' needs, and adheres to ethical principles aligned with established auditing standards. This study aims to evaluate the extent to which several key factors—namely audit planning, audit implementation, audit reporting, and ethical principles—have a direct impact on the audit quality of the Government Internal Supervisory Apparatus (Aparat Pengawasan Intern Pemerintah, or APIP) in the Binjai City Government. The research employs a quantitative approach, utilizing primary data collected from a sample of 39 government auditors. Data analysis was performed using the SmartPLS (Partial Least Squares) application, which allows for the modeling of complex relationships between variables. The findings reveal that audit planning, audit implementation, and audit reporting all have a significant and direct influence on the quality of audit results. These components play a central role in enhancing the credibility, effectiveness, and usefulness of internal government audits. However, the study also finds that ethical principles, while essential in guiding professional conduct, do not have a statistically significant direct impact on audit quality in this specific context. The results underscore the importance of strengthening technical aspects of the audit process, such as planning and reporting, while also maintaining strong ethical foundations as complementary rather than primary determinants of audit quality. This research contributes to the ongoing efforts to improve the effectiveness and reliability of internal government audits in Indonesian public sector institutions.

The development of the Internet of Things (IoT) has changed the paradigm of banking services by offering innovations in operational efficiency, security and customer experience. Despite this, IoT implementation in the banking sector faces significant challenges related to data security and infrastructure costs. This research aims to explore the impact of implementing IoT in banking services and to identify the opportunities and challenges faced in the current digital era. This research method involves case studies, in-depth interviews, and surveys to analyze the use of smart ATMs, wearable devices, security sensors, and smart queuing systems in various banking contexts. The analysis results show significant improvements in operational efficiency and customer satisfaction, while also highlighting challenges related to data security and implementation costs. The implications of this research include recommendations for further development in IoT technology in banking services, with a focus on enhanced data security and effective implementation strategies.

This study aims to prove and analyze the effect of organizational commitment and job satisfaction on employee performance through motivation as an intervening variable. In this study, several employees of the Jambi Provincial Education Office were selected as samples using a purposive sampling method. The data analysis technique used in this research is path analysis or Structural Equation Model (SEM) which is processed using Smart PLS. Based on the results of hypothesis testing, it was found that organizational commitment and job satisfaction had a positive and significant effect on the work motivation of Jambi Province Education Office employees. At the hypothesis testing stage it was also found that organizational commitment, job satisfaction and motivation had a positive and significant effect on the performance of Jambi Province Education Office employees. Besides that, in testing the indirect effect, it can be proven that motivation is able to mediate the relationship between organizational commitment and job satisfaction with the performance of Jambi Provincial Education Office employees.

Abstract : Analysis of the level of community satisfaction with services at the Bonggakaradeng District Office, Tana Toraja Regency. The problem in this study is how the Level of Community Satisfaction with the Services obtained at the Bonggakaradeng District Office.  This study uses a quantitative descriptive research method. The type of data used is primary data obtained through observation, questionnaire filling and documentation while secondary data is obtained from records, books and report documents related to the problem being researched. The method in this study is quantitative descriptive analysis. The results of this study show that the value of the Community Satisfaction Index (IKM) for services at the Bonggakaradeng District Office is 3,192 with a conference number of 79.8, so the service performance is in the category of good service quality. The results of the 9 indicators of the Community Satisfaction Index are as follows: (1) the service company has an IKM value of 78.18 with the good category, (2) the ease of service procedures with a value of 77.72 with the good category, (3) the speed of service time has a value of 71.35 with the poor category, (4) the service cost/tariff with a value of 100.00 with the very good category, (5) the suitability of the service product with a value of 79.09 with the good quality category, (6) the competence of the officers has a value of 78.62 with good quality, (7) the behavior of officers in providing services has a value of 77.25 with good quality, (8) the quality of infrastructure facilities has a value of 76.35 with poor quality and (9) the handling of service complaints has an IKM score of 86.8 with good quality.

The use of Village Funds does not always go according to plan and optimally. Tanjungsari Village has become one of the villages with the largest Village Fund income in the last two years. This research aims to look at the optimization of the use of Village Funds carried out by the Tanjungsari Village government as a manifestation of the implementation of Law number 6 of 2014 concerning Villages. The research method used in this research is descriptive analysis method with a qualitative approach. The results of this research are divided into three, the first is that the Village Fund has been utilized by Tanjungsari Village for village development and community empowerment in accordance with the priorities for utilizing Village Funds based on directions from the central government. Second, the use of Village Funds in Tanjungsari Village has provided many benefits for the people of Tanjungsari Village which are in accordance with the objectives of the Village Fund. Third, the use of Village Funds in Tanjungsari Village has not been running optimally because the use of Village Funds is still unable to solve the problem of unemployment and poverty and significantly increase original village income in Tanjungsari Village.

The behavior of digital wallet users in Indonesia depends on individual preferences, user habits, and other factors. Consumers' decisions in using digital finance applications are influenced by various factors, including digital marketing, the quality of electronic services and the brand image of the digital finance applications they use. This research aims to determine the influence of digital marketing, electronic service quality and brand image on consumer decisions to use the OVO application in the Jabodetabek area. The method used in this research is a quantitative method that is associative. Data was collected using a questionnaire distributed via Google Form to 155 respondents who used the OVO application. The sampling technique uses purposive sampling. Data processing in this research used the IBM Statistical Package for the Social Sciences (SPSS) ver.25. Based on the results of hypothesis testing, it shows that: (1) digital marketing variables have a positive and significant effect on consumer decisions to use the OVO application (2) electronic service quality variables have a positive and significant effect on consumer decisions to use the OVO application (3) brand image variables have a positive and significant effect on consumer decisions to use the OVO application and (4) digital marketing variables, electronic service quality and brand image together have a significant influence on consumer decisions to use the OVO application.    

This study examines the impact of Green Compensation and Benefits on employee performance and the factors influencing its effectiveness using a mixed-methods approach. Quantitative results show a significant positive relationship between employees' perceptions of these practices and their performance. Qualitative findings reveal key factors influencing effectiveness, including perceived fairness, clear communication, and alignment with personal values. This study contributes to the Green Human Resource Management (GHRM) literature by demonstrating the specific role of Green Compensation and Benefits in promoting pro-environmental behavior and enhancing employee performance. Practical implications for HR managers are emphasized, including the importance of designing fair, transparent, and value-aligned systems. Future research is suggested to investigate the generalizability of findings, employ longitudinal designs, and explore interactions between Green Compensation and Benefits and other GHRM practices. A holistic approach to GHRM can motivate employees' pro-environmental behavior and better achieve organizational sustainability goals.    

This research aims to analyze the changes in digital consumer behavior in the context of e-commerce business until 2024. Through a qualitative approach with a focus on literature studies, the analysis identifies factors that influence changes in digital consumer behavior, including increased online shopping activities, shifting purchasing preferences, the use of mobile devices, digital payment trends, data security and privacy, and the influence of social, cultural, and new technological factors. The analysis shows that consumers are increasingly demanding better user experience, flexibility in payment methods, and guaranteed data security and privacy. Meanwhile, new technologies such as artificial intelligence and collaboration with influencers also play an important role in influencing consumer behavior. Thus, the proposed suggestions include improving user experience, flexibility in payment methods, investment in new technologies, collaboration with influencers, and prioritizing data security and privacy. It is hoped that the results of this study can help e-commerce businesses to better understand the changes in digital consumer behavior and develop effective strategies in dealing with them.    

The rapid adoption of artificial intelligence (AI) in e-commerce is revolutionizing the business landscape. This study explores the rise of AI-powered e-commerce and its impact on business models, strategies, and market dynamics in 2024. Through a multiple case study approach, focusing on leading e-commerce companies such as Amazon, Alibaba, and Shopee, the research reveals that AI is fundamentally transforming the way businesses operate in the digital economy. AI enables enhanced personalization, operational efficiency, and improved customer experiences, driving the emergence of new business models and competitive advantages. However, the adoption of AI also creates significant challenges, including implications for the workforce, ethical concerns surrounding data privacy and algorithmic bias, and potential impacts on market dynamics and competition. The study highlights the need for a strategic and ethical approach to AI adoption, collaboration among stakeholders, and adaptive regulatory frameworks. It concludes with recommendations for businesses, policymakers, and future research to navigate the transformative impact of AI in e-commerce. The findings contribute to the literature on digital transformation and disruptive innovation, offering valuable insights for managers, practitioners, and researchers.

This article examines the strategic role of sustainable economic diplomacy in achieving the vision of Golden Indonesia 2045. Sustainable economic diplomacy is defined as diplomatic efforts aimed at promoting environmentally friendly and inclusive economic growth through strong international relations, trade agreements, economic cooperation, and foreign direct investment (FDI). The analysis shows that through economic diplomacy, Indonesia can gain access to international markets, attract FDI, foster innovation and technology transfer, and strengthen regional and multilateral cooperation. These strategies support inclusive and environmentally sustainable economic growth, helping Indonesia to overcome global challenges and achieve long-term development goals. Recommendations include strengthening the capacity of economic diplomacy, effective inter-agency coordination, and inclusive policies.    

This research aims to uncover the relationship between Brand Image and Word of Mouth on consumer purchasing decisions at Maharani Cake House. With the background of a high number of people with disabilities in Indonesia, Maharani Cake House emerges as a solution for social inclusion and creating job opportunities for them. A strong brand image and word-of-mouth recommendations are considered to influence customer satisfaction. The research method used is quantitative descriptive with a questionnaire. The data analysis results show that Brand Image and Word of Mouth have a significant influence on purchasing decisions, in line with consumer theory. These findings are consistent with previous research stating that a strong brand image and social interaction play an important role in shaping purchasing decisions. The research conclusion emphasizes the importance of building a strong brand image and enhancing social interaction to improve customer satisfaction and brand loyalty. Therefore, it is recommended for companies to continuously strengthen their brand image and foster word of mouth to increase consumer trust and expand market share.

In order to better understand the complex links between infrastructure development, education, tourism, agriculture, and regional economic growth in Indonesia, this study uses structural equation modeling with partial least squares, or SEM-PLS. The research makes use of a 287-observation dataset and applies rigorous measurement model evaluation, bootstrapping analysis, structural model estimation, and model validation against multiple fit indices. The results show a strong positive correlation between each sector—agriculture, tourism, education, and infrastructure development—and regional economic expansion. The necessity for comprehensive, integrated development strategies is highlighted by the interconnectedness of these interactions. In order to promote balanced and resilient regional economic growth, the findings provide policymakers with useful insights and highlight the significance of ongoing investments in infrastructure, education, and sustainable tourism and agricultural practices.    

This research discusses the influence of Influencers and eWOM on consumer buying interest in N'pure products in South Tangerang with Brand Trust as an intervening variable. Nowadays, the biggest purchases are made online through e-commerce and people look for references through social media. Influencers are familiar figures among social media users. Influencers who are honest will always be more trusted by their followers. That way, whatever the influencer recommends, their followers tend to be interested in that product. Coupled with positive reviews and ratings on e-commerce, it will increase consumers' trust in a product which can increase interest in purchasing a product. The aim of this research is to review and find out how influential influencers and eWOM are on consumer buying interest, using brand trust as an intervention. This research uses quantitative methods with a questionnaire survey with a total of 60 respondents. From the results of this research, it can be seen that influencers have an influence on increasing the Brand Trust of a product and eWOM has a great influence on consumer buying interest. Brand Trust has a positive effect on Purchase Intention. Even though Influencers are not significant in influencing Purchase Interest, increasing trust in the brand will make a product brand known to many people, in other words it will influence consumer purchasing interest.

Nowadays, many brands, be it in the field of beauty or others, utilize influencer marketing as one of the promotional strategies to market their products. Moreover, now that everyone has social media, it is easier to launch marketing strategies through influencer marketing. Brand image also has an important role in improving purchasing decisions, with a strong brand image consumers will not hesitate to buy and even make repeat purchases. This study aims to identify the impact of influencer marketing and brand image on Wardah's purchasing decisions in South Tangerang. The research method used is a quantitative approach involving 55 respondents, and distributing questionnaires using Google Forms. Respondents taken are individuals who have used Wardah products at least once. The data used consisted of primary data. The analysis technique applied is Partial Least Squares (PLS), by conducting validity, reliability, and hypothesis testing. The results showed that both influencer marketing and brand image have a significant (positive) impact on purchasing decisions.

Information technology (IT) plays an important role in supporting various aspects of modern life and industry. This research used quantitative methods with purposive sampling technique for sampling. Respondents were taken from members of the Seal Online Gladius community in an application called Discord totaling 298 members with a sample of 58 respondents. The research results showed that the contribution of the independent variable influence to the dependent variable was 13.8%, while partially the experiential value and the promotion did not have a significant effect on players’ loyalty. However, the player satisfaction has a significant effect on their loyalty.

This research reviews the influence of social media and trust on purchasing decisions on the Tokopedia platform in South Tangerang. The background reflects significant changes in consumer behavior due to developments in information technology, especially in online commerce. The goal is to analyze the factors that influence purchasing decisions with a focus on social media and consumer trust. Quantitative methods are used to collect and analyze data from consumers in the region. Research findings show that although social media does not have a positive influence on purchasing decisions, consumer trust has a significant influence on purchasing decisions. The implication is the importance of strengthening consumer trust in building effective marketing strategies on e-commerce platforms, as well as the need to develop theories of consumer behavior in the digital era.

This study aims to analyze the influence of product innovation and brand ambassador to purchasing decisions Scarlett Whitening body lotion tube products in South Tangerang. Scarlett Whitening, a local Indonesian beauty brand, is known for a variety of skin care products such as body lotions, scrubs, scrubs, serums, and creams that aim to brighten and maintain healthy skin. With the motto" Reveal your Beauty, " Scarlett has managed to increase the confidence of its users. This study uses Partial Least Square (PLS) method with the help of SmartPLS and quantitative approach through google form questionnaire survey. The sample consisted of 60 respondents who had bought Scarlett tube body lotion products and knew the boy band EXO. The results showed that product innovation has a significant influence on purchasing decisions with a statistical t-value of 2.263 ≥ 1,96 and p-value of 0.000 ≤ 0,05. In addition, brand ambassadors also have a significant influence on purchasing decisions with a statistical t-value of 3.123 ≥ 1,96 and p-value of 0.000 ≤ 0,05.

Kosambi Maternal and Children Center is a basic and specialized medical services with specialization in maternal and Child Services that seeks to maintain consumer loyalty by improving the quality of services and seeks to maintain consumer satisfaction in maternal and Child Health Services. This study aims to analyze the effect of service quality variables on customer satisfaction variables and their implications on customer loyalty Kosambi Maternal and Children Center. Data processing in this study using the method of Partial Least Square (PLS) with the help of SmartPLS. This study uses a quantitative approach. The method used is a survey method through questionnaires that are distributed digitally through google forms. The samples used in this study were 92 respondents taken from Kosambi Maternal and Children Center patients at random. The results of this study showed that the effect of customer satisfaction has a significant effect on customer loyalty with a T-statistic value of 7.426 ≥ 1,96 or p values of 0.000 ≤ 0,05. The quality of Service has a significant effect on customer satisfaction with T-statistic value of  5.435 ≥ 1,96 or p values of 0.000 ≤ 0,05. Service quality significantly affects customer loyalty with t-statistic value of 2.993 ≥ 1,96 p values of 0.003 ≤ 0,05.