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This study aims to analyze the influence of HR Information Systems and Work Discipline on Employee Performance Through Job Satisfaction as an Intervening Variable at CV Multirejeki Selaras, Payakumbuh City. Data collection methods were through interviews and questionnaires. The population in this study was 40 employees. The data analysis method used was Structural Equation Modeling (SEM) using Partial Least Square (PLS). Based on the results of data analysis, it was found that HR Information Systems had a positive and significant effect on Job Satisfaction, Work Discipline had a positive and significant effect on Job Satisfaction, HR Information Systems had no and insignificant effect on Employee Performance, Work Discipline had no and insignificant effect on Employee Performance, Job Satisfaction had a positive and significant effect on Employee Performance, Job Satisfaction was able to mediate the effect of HR Information Systems on Employee Performance, Job Satisfaction was able to mediate the effect of Work Discipline on Employee Performance. The results of this study indicate that although the HR Information System and Work Discipline have a positive influence on Job Satisfaction, both do not have a direct influence on Employee Performance, but rather through the role of Job Satisfaction as a significant mediator.

This study aims to analyze the effect of company size and profitability on tax avoidance in manufacturing companies listed on the Indonesia Stock Exchange (IDX) during the 2022–2024 period. The research uses secondary data obtained from published financial statements, with a sample of 333 companies selected through a purposive sampling technique. Panel data regression is employed as the main analytical method to examine the relationship between the independent variables and tax avoidance practices. The results of the analysis indicate that profitability has a positive and significant effect on tax avoidance, suggesting that more profitable companies tend to engage more actively in tax planning strategies to reduce tax burdens. In contrast, company size is found to have no significant effect on tax avoidance, indicating that large and small manufacturing firms exhibit similar tax behavior. Overall, this study provides empirical evidence regarding the determinants of corporate tax avoidance and contributes to the literature by offering insights for policymakers, regulators, and stakeholders in understanding tax avoidance behavior in the manufacturing sector.

The auditor's responsibilities include not only assessing the accuracy of financial statements and detecting fraud, but also evaluating the company's ability to continue its business on an ongoing basis. This responsibility arises from the expectations of shareholders and other stakeholders that auditors provide timely and relevant information about the company's future prospects to support rational and evidence-based investment decision-making. In this context, audit opinions related to business continuity are an important instrument in reducing information asymmetry between management and investors. This study aims to analyze the impact of liquidity, solvency, and audit quality on the issuance of business continuity declarations. The research sample consisted of coal mining companies listed on the Indonesia Stock Exchange between 2014 and 2017, a period marked by fluctuations in commodity prices and global economic uncertainty. Logistic regression is used as an analysis method because dependent variables are dichotomous. The results showed that audit quality had a significant negative impact on the issuance of business continuity declarations, while liquidity and solvency did not have a significant impact on the issuance of the declarations, indicating that the factors of governance and auditor independence were more decisive than short-term financial conditions.

Delays in the submission of audited financial reports (audit report lag) remain a problem for public companies in Indonesia because they can reduce the relevance of information for investors and stalk holders. This study aims to analyze the effect of profitability, solvency, liquidity, operational complexity, and company size on audit report lag in property and real estate companies listed on the Indonesia stock exchange for the period 2022-2024. The research method used is quantitative with panel data regression analysis using Random Effect Model (REM). The results show that profitability and solvency have a negative effect on audit report lag, while company size have no effect. Simultaneously, all independent variables affect audit report lag. This study emphasizes the importance of financial performance and operational complexity in determining the timeliness of audited financial reporting.

The rapid growth of e-commerce has intensified the need to understand transaction patterns and customer purchasing behavior as a foundation for strategic decision-making. This study aims to analyze e-commerce transaction patterns and customer purchasing behavior based on demographic characteristics and transaction timing. By utilizing e-commerce transaction data, this research seeks to provide a more comprehensive understanding of customers’ purchasing tendencies and the factors influencing their behavior. This study employs Exploratory Data Analysis (EDA) as the primary method to descriptively explore data characteristics through various statistical visualizations, including histograms, bar charts, line graphs, and boxplots. The analysis conducted to identify transaction trends, the distribution of purchase values, and behavioral differences across demographic groups and specific time periods. The results indicate that e-commerce transaction patterns tend to increase during certain periods, particularly in the latter part of the observation timeframe, suggesting the influence of seasonal factors and promotional strategies. The distribution of transaction values is asymmetric, with most transactions occurring in the low to medium value range, while high-value transactions are conducted by a relatively small proportion of customers. Furthermore, variations in purchasing behavior are observed across demographic groups in terms of transaction frequency and value, despite relatively balanced transaction volumes. The findings confirm that e-commerce customer purchasing behavior is influenced by a combination of temporal factors and demographic characteristics. These results are expected to serve as a basis for e-commerce practitioners in developing more targeted marketing strategies and as a reference for future research in the field of e-commerce data analytics.

The lack of a systematic calculation approach makes it difficult for APR Nine to monitor fabric raw material inventory, resulting in raw material purchases still being based on habit and intuition. With a total inventory of 2,001 rolls and raw material usage of 1,803 rolls of fabric, there were seven times of excess stock and five times of shortage during the period of October 2024 to September 2025. The difference between the two was 198 rolls. This study uses the Economic Order Quantity (EOQ) method to analyze fabric raw material inventory control. This study uses a quantitative approach with descriptive analysis using data from the period of October 2024 to September 2025. The results of the study indicate that 1694 orders with an ordering frequency of 10 times, a safety stock of 29 rolls, and a reorder point of 35 rolls are the ideal quantities when using the Economic Order Quantity (EOQ) approach. Compared to the previous APR Nine approach, the application of the Economic Order Quantity (EOQ) method is more effective in reducing overall inventory costs from Rp. 5,011,949.35 to Rp. 4,508,824.67.

PT. Hakaaston Sungai Lansek is a company engaged in manufacturing and infrastructure construction. This study aims to analyze the effect of performance appraisal and training on employee performance through work ability as an intervening variable at PT. Hakaaston Sungai Lansek. The population and sample consist of all employees of the company. Data were collected through questionnaires and analyzed using the Structural Equation Modeling–Partial Least Square (SEM-PLS) method with SmartPLS 3.0. The results of the study indicate that performance appraisal does not have a positive and significant effect on work ability, while training has a positive and significant effect on work ability. Furthermore, performance appraisal has a positive and significant effect on employee performance, whereas training does not have a positive and significant effect on employee performance. Work ability is proven to have a significant effect on employee performance. The results of the indirect effect analysis show that work ability is not able to mediate the effect of performance appraisal on employee performance; however, it is able to mediate the effect of training on employee performance. Thus, work ability plays an important role in improving employee performance, particularly through the effective implementation of training.

This study aims to analyze the effect of compensation and work environment on work morale with work motivation as an intervening variable at PT. Dofla Jaya Properti Padang. The research sample was determined using a saturated sampling technique. The research method used is a quantitative approach with data analysis using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) version 3.0. The results of the study indicate that compensation has a significant effect on work motivation, compensation has a significant effect on work morale. And the work environment has no effect and is not significant on work motivation, the work environment has no effect and is not significant on work morale. And work motivation is able to mediate the effect of compensation on work morale, work motivation is not able to mediate the effect of the work environment on work morale. The conclusion of this study shows that increasing employee work morale is more effectively done through providing appropriate compensation and increasing work motivation.

MSMEs Traditional culinary MSMEs play a vital role in the Indonesian economy through job creation, income equality, and preservation of local culture. However, limited capital, raw materials, and labor, as well as unsystematic production planning, mean that MSME production decisions are still intuitive, leading to inefficiencies and suboptimal profits. A case study of MSME Sostang Tijang Bruno, a Sundanese cireng producer, shows that cireng production is still based on experience without clear calculations, resulting in a mismatch between production and demand and waste of raw materials. This study aims to optimize cireng production volume using the Graphical Linier Programming method to maximize profits by considering constraints on raw materials, working time, and market capacity. Data were obtained through observation, interviews, and documentation. The decision variables were the production volume of original chicken-filled cireng and spicy chicken-filled cireng. The analysis results showed an optimal production combination of 2.93 kg of original chicken-filled cireng and 0.53 kg of spicy chicken-filled cireng with a maximum profit of Rp499,000 per day. This method is expected to help MSMEs make more efficient and rational production decisions

This study aims to analyze the implementation of performance management at the micro–enterprise AMANAH YOGURT, located in Candimulyo, Kiringan, Boyolali. The business employs 11 workers with specific task divisions: 7 in packaging, 1 in production, 2 in marketing responsible for promotion and advertising, and 1 supervisor who monitors the production process while also assisting in production ac,tivities. The daily production capacity reaches 500 packs during peak demand and 350 packs under normal conditions. This research applies a descriptive qualitative approach through observations and informal interviews with the owner and employees. The findings indicate that AMANAH YOGURT has implemented performance management through the application of production SOP, clear task distribution, informal evaluative communication between the owner and employees, as well as consistent adherence to hygiene standards and product quality. AMANAH YOGURT products have been distributed across Java Island, Bali, and even Mataram through bus logistics, travel services, and direct delivery for nearby areas. Halal certification and BPOM authorization further enhance consumer trust and strengthen the competitiveness of the business.

Internal governance and psychological safety are key factors influencing employee performance in private universities in Indonesia. Internal governance ensures efficient and transparent operations aligned with institutional goals, whereas psychological safety allows employees to express ideas and take risks without fear of negative consequences. Organizational communication mediates the relationship between these factors and employee performance. This study aimed to assess the impact of internal governance and psychological safety on employee performance in private universities in Banten, with organizational communication as an intervening variable. This study explores how these elements contribute to performance through effective communication. A quantitative approach was employed with a sample of 50 respondents from private universities in Banten. Data were collected via structured surveys, and SmartPLS 4.0 software was used to analyze the relationships between internal governance, psychological safety, organizational communication, and employee performance. This study found that internal governance positively influenced organizational communication, which significantly enhanced employee performance. Psychological safety also contributes to organizational communication but has a minimal direct impact on performance. Organizational communication plays a crucial mediating role in linking governance, safety, and performance. These findings emphasize the importance of strengthening internal governance, fostering psychological safety, and improving organizational communication to optimize employee performance in private universities. By focusing on these factors, universities can create a more supportive environment that enhances employee engagement and effectiveness of the faculty.

The advancement of social media platforms, especially TikTok, has drastically changed the behavioral patterns and lifestyles of Generation Z. One psychological impact of intensive social media use is Fear of Missing Out (FoMO), which is the worry of missing out on news, trends, or viral social activities. This study aims to reveal how FoMO affects the lifestyle of Generation Z active on TikTok, focusing on aspects of mental health, shopping habits, and the balance of social interactions. This research uses a literature study approach with a qualitative descriptive method, through in-depth analysis of 21 scientific articles published between 2019 and 2025. The findings show that FoMO is associated with increased anxiety, depression, personal dissatisfaction, and excessive social media use among Generation Z. Furthermore, FoMO also drives impulsive consumption patterns and purchases triggered by online trends as well as the desire for social approval. On the other hand, internal factors such as self-confidence and self-control ability have proven to reduce the level of FoMO and its negative effects. This study concludes that FoMO is a complex phenomenon that impacts the mental health and lifestyle of Generation Z, thus requiring measures such as increasing digital literacy, strengthening self-control, and using social media wisely to reduce the negative impacts of FoMO in the long term.

A company budget is a structured and logical plan. In business management, a budget serves as a planning, control, and decision-making tool, enabling the company to achieve effective and efficient goals. Furthermore, a company budget aims to regulate cash flow, preventing waste. This article discusses the budgeting process in the culinary business "Seblak" and the importance of proper budgeting for culinary businesses. Budgeting enables companies to effectively manage their businesses and achieve their financial goals. Seblak is a traditional Indonesian dish originating from West Java, particularly the Bandung area. Initially, seblak was a simple dish made from raw crackers, boiled until soft, mixed with spices, and topped with various toppings such as sausage, chicken, and frozen food. Seblak is derived from the word "segak" and "nyegak," two Sundanese words meaning "pungent" or "invigorating." The name is quite synonymous with seblak, which is characterized by its spicy flavor and the use of galangal (galangal) for its strong aroma.

This research aims to identify both the partial and simultaneous positive and significant effects of e-service quality, e-trust, and brand image on the customer loyalty of Byond by BSI users in Balikpapan City. The study adopts a quantitative correlational method. A total of 100 respondents were selected using a purposive sampling technique. Data were collected through online questionnaires distributed via a Google Form link. The analytical procedures utilized include correlational analysis, instrument tests, classical assumption tests, multiple linear regression analysis, and hypothesis testing using IBM SPSS Statistics version 24. The results of the study indicate that, partially, e-service quality and e-trust variables each have a positive and significant effect on customer loyalty among users of the Byond by BSI application in Balikpapan City. Meanwhile, brand image variable has a positive but not significant effect on customer loyalty among users of the Byond by BSI application in Balikpapan City. Furthermore, when examined simultaneously, the three variables collectively show a positive and significant effect on customer loyalty of Byond by BSI applications users in Balikpapan City.

Millennials aged 25 to 40 are currently the largest consumer group. Their dynamic lifestyles and social demands make them highly consumptive. The ease of obtaining credit, such as loans and credit cards, through advances in financial technology (FinTech) has further accelerated this trend. Unfortunately, exposure to social media that portrays a consumptive lifestyle encourages many of them to follow trends and buy non-essential items. The lack of financial literacy among young Indonesians often makes them unaware of the consequences of debt, which ultimately erodes the financial independence that is so badly needed in this era. This study aims to prove the relationship between Financial Technology, Lifestyle, and Self-Control that influence Debt Behavior. In addition, it is seen that men and women have different levels of self-control, and this is input for researchers to add gender as a moderating variable in their research. The research method used is a mixed method, more precisely a Sequential Explanatory Design, in which quantitative data is collected and analyzed, then combined with qualitative data to explain or enhance quantitative findings. Primary data was collected through questionnaires and interviews with experts, while secondary data was collected from articles and other reference data. The population used was the community in the city of Jakarta. The sample was collected using accidental sampling techniques, and the statistical test tool used Structural Equation Modeling (SEM) with SmartPLS software.

This study to analyze the effect of Non Performing Loan (NPL), Capital Adequacy Ratio (CAR), and Net Interest Margin (NIM) on Return on Assets (ROA) with Operating Expenses to Operating Income (BOPO) as an intervening variable at PT Bank Rakyat Indonesia (Perser) Tbk. This research employs a quantitative approach using secondary data obtained from the annual financial statements of Bank BRI for the period 2015-2024. The data analysis method used in this study is Structural Equation Modeling (SEM) based on Partial Least Squares (PLS), which allows the examination of both direct and indirect relationship among variables in the research model. The independent variables consist of NPL, CAR, and NIM, the intervening variable is BOPO and the dependent variable is ROA. The results indicate that NPL has a positive effect on BOPO, suggesting that higher credit risk leads to increased operational costs. CAR and NIM have a negative effect on BOPO, indicating that adequate capital and effective interest income management improve operational efficiency contributes to increased bank profitability. The findings also confirm that BOPO mediates the relationship between NPL, CAR, and NIM on ROA. This study is expected to contribute to the academic literature on banking financial management and provide practical insights for bank management in enhancing operational efficiency and sustainable profitability.

This study examines the integration of technology in the process of Human Resource (HR) transformation through the perspective of employee data analytics as a strategic approach to modern HR management. The primary focus of the study is to analyze the impact of the simultaneous integration of digital HR systems and organizational digital transformation on improving the efficiency of HR functions, with organizational agility positioned as a moderating variable that strengthens this relationship. In addition, the study explores the potential optimization of Artificial Intelligence (AI) technologies and predictive analytics methods, such as Bayesian Optimization, in predicting workforce dynamics, including employee attrition risk and competency development needs, while also bridging the analytical skills gap among HR practitioners. The research method employed is a systematic literature review of relevant scientific publications from 2021 to 2025, selecting sources that address digital HR transformation, HR analytics, and the application of AI in organizational contexts. The findings indicate that digital HR systems have a strong and significant effect on enhancing operational efficiency and the quality of HR decision-making, and this effect becomes more optimal when supported by a high level of organizational agility. Furthermore, AI and predictive analytics are proven to generate more accurate predictions and simplify technical complexity, making them easier for HR practitioners to adopt. This study concludes that the success of HR transformation requires a holistic approach that aligns the use of advanced technologies with organizational capabilities, human resource readiness, and ethical considerations to create sustainable organizational value.

The increasingly competitive business world demands companies to be able to implement appropriate marketing strategies to improve consumer purchasing decisions. Price and service quality are important factors that influence consumer behavior in determining purchasing choices. PT Era Permata Sejahtera, as a company engaged in general services, has experienced a decline in profits in recent years, which is thought to be related to pricing policies and the quality of service provided to consumers. Therefore, this study aims to analyze the influence of price and service quality on purchasing decisions at PT Era Permata Sejahtera, both partially and simultaneously. This study uses a quantitative approach with a descriptive method. Data were collected through distributing questionnaires to consumers of PT Era Permata Sejahtera, with a purposive sampling technique. Data analysis was carried out using multiple linear regression with the help of SPSS version 26 software, and equipped with validity tests, reliability tests, t-tests, F-tests, and coefficients of determination. The results of the study indicate that partially, price does not significantly influence consumer purchasing decisions, while service quality has a positive and significant influence. Simultaneously, price and service quality significantly influence consumer purchasing decisions.

The development of Artificial Intelligence (AI) technology has significantly changed strategy and decision making in marketing management. However, the massive use of AI raises new challenges regarding ethics, transparency and governance. This research aims to analyze the impact of using AI, especially recommender systems and large language models (LLMs), on the effectiveness of marketing decisions, as well as the role of AI governance in controlling emerging ethical issues. The research method uses a quantitative approach with Structural Equation Modeling (SEM) analysis of data collected from 250 marketing professionals in Indonesia. The research results show that the use of AI has a significant positive effect on the effectiveness of marketing decisions (β=0.62, p<0.001), but also raises ethical issues (β=0.48, p<0.01). Ethical issues were proven to reduce the effectiveness of marketing decisions (β=-0.31, p<0.05), while good AI governance was able to moderate the negative impact of ethical issues (β=0.27, p<0.05). These findings underscore the importance of AI governance in building effective and ethical marketing systems.

The phenomenon of Fear of Missing Out (FoMO) has emerged as a significant psychosocial factor influencing the consumption behavior of Generation Z in the social media era. This study aims to explore how FoMO shapes the purchasing decisions of Generation Z using a qualitative approach, focusing on subjective experiences, digital social pressures, and interactions with viral content. A descriptive-interpretative qualitative method was employed, collecting data through in-depth interviews and observations of social media activity among Generation Z respondents actively engaged in digital platforms. Thematic analysis was applied to identify patterns of FoMO experiences and their impact on purchasing decisions. Findings reveal that FoMO arises from the need for social connection, social comparison with peers and influencers, and intensive exposure to digital trends. This phenomenon drives consumptive behaviors, particularly impulsive purchases, influenced by social validation and emotional impulses. Generation Z’s purchasing decisions are contextual, multidimensional, and not entirely rational, yet meaningful within the framework of digital social identity. The study underscores the necessity of a qualitative approach to comprehensively understand the psychological, social, and cultural complexities of FoMO and consumer behavior. The results provide a conceptual foundation for ethical and relevant marketing strategies targeting young consumers in the digital era.