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In the current digital era, consumer perceptions and decisions can be influenced by social media, one of which is TikTok, in the dissemination of information through Electronic Word of Mouth (eWOM) which can influence consumer behavior. This study aims to analyze eWOM on TikTok towards the purchase intention of Azarine serum products using the Information Adoption Model (IAM) approach. This model examines how information quality, information quantity, and information credibility affect the usefulness of information which then has an impact on information adoption and purchase intention. This study was conducted with a quantitative approach, where data was collected by distributing questionnaires to respondents who were TikTok users and had been exposed to Azarine serum content. Data analysis used Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software. The results showed that information quality did not have a positive and significant effect on the usefulness of information, while information quantity and information credibility had a positive and significant effect on the usefulness of information. Furthermore, the usefulness of information had a positive and significant effect on information adoption and information adoption had a positive and significant effect on purchase intention. These findings emphasize the importance of information characteristics in shaping consumer decisions and can be a reference for companies in designing more effective digital communication strategies on social media.

As foreign films and television shows increasingly showcase superior production values, audiences in Sichuan have developed higher expectations regarding the quality of content they consume. This shift is primarily driven by exposure to advanced filming techniques, sophisticated storytelling, and high production standards seen in successful foreign media. This study examines how viewers become accustomed to these elevated standards, often favoring local productions that reflect the quality and innovation found in international offerings. This trend  compels  local  media  producers  to  enhance their  production  capabilities,  adopting advanced technologies and techniques to meet the evolving demands of their audience. As a result, the integration of foreign production technologies not only improves the quality of local content but also influences viewer behavior, leading to a preference for productions that exhibit high artistic and technical standards. The relationship between foreign advanced production technologies and viewer preferences in Sichuan underscores a significant shift in the local media landscape. As audiences increasingly demand higher-quality content, local media must adapt by embracing technological advancements to enhance their productions and align with viewer expectations.

This study aims to examine the influence of electronic word of mouth (e-WOM) specifically its quality, quantity, and credibility on purchase intention, with brand awareness as a mediating variable for Mixue products in Jember Regency. The research employed a quantitative explanatory method using purposive sampling involving 160 respondents. The findings indicate that e-WOM quality, quantity, and credibility significantly influence purchase intention. However, only e-WOM credibility has a significant impact on brand awareness and is proven to mediate the relationship between e-WOM credibility and purchase intention. In contrast, e-WOM quality and quantity do not significantly affect brand awareness, and thus brand awareness does not mediate their relationship with purchase intention. These findings highlight the importance of information credibility in building brand awareness and enhancing consumers' purchase intention.

This study aims to analyze the influence of macroeconomic conditions, capital, and good corporate governance on earnings, financial risk, and yield to maturity bond, with bond rating acting as a moderating variable. The research focuses on banking companies listed on the Indonesian Stock Exchange (IDX). A Quantitative approach with a secondary data from Indonesian Stock Exchange (IDX) and Indonesian Bond Market Directory (IDMB) Purposive sampling method was applied, resulting in 102 active banking bond samples listed on the IDX during the 2020–2023 period. The hypotheses were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Out of 14 proposed hypotheses, 4 were supported with statistically significant results, while the remaining 10 were not. The results show that capital has a significant effect on financial risk, while earnings significantly influence both financial risk and bond yield to maturity. Overall, this study shows that internal factors like earnings and capital have a stronger impact on a company’s risk perception and debt cost than implementation good corporate governance and macroeconomic conditions. It also highlights the important role of bond ratings in reflecting a company’s reputation and credit quality in the banking bond market.

This study aims to analyze the effect of investment decisions, capital structure, company size on profitability and Sustainable Growth, with profitability as a mediating variable and Financial Flexibility as a moderating variable. Data is obtained from secondary sources, namely audited financial reports from heavy construction and civil engineering subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The analysis was carried out using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The results showed that investment decisions, capital structure, and company size have a significant effect on profitability. However, only company size has a significant effect on Sustainable Growth. Investment decisions and capital structure have no significant effect on Sustainable Growth. Profitability also has an insignificant effect on Sustainable Growth and does not mediate the relationship between variables. In addition, financial flexibility does not moderate the relationship between profitability and sustainable growth. This finding indicates that increased profitability is more influenced by investment strategy, capital structure, and firm scale, but does not necessarily translate directly into Sustainable Growth.

This study aims to analyze the influence of core values of Morality, work facilities, and work- life balance on employee commitment, with mental well-being as a mediating variable. This study was conducted on employees in the Administrative Bureau of the Leadership of the Regional Secretariat of East Java Province using a quantitative approach. Data was collected through a questionnaire of 50 respondents and analyzed using regression tests and Sobel Test to test the mediation effect. The results of the study show that the core values of Ber-Akhlak in work, work facilities, and work-life balance have a positive and significant influence on mental well-being. In addition, mental well-being has a significant influence on employee commitment and mediates the relationship between the three independent variables and employee commitment. Work facilities provide the greatest mediation influence compared to the core values of Moral Character and Work-Life Balance, emphasizing the importance of the role of leaders in supporting the mental welfare of employees in carrying out their work. This finding gives implications that the Administrative Bureau of the Leadership of the Regional Secretariat of East Java Province can increase employee commitment by implementing the core value policy of Ber-Akhlak, supporting work-life balance, and strengthening work facilities. This research also contributes to the human resource management literature by offering a new perspective in supporting employee mental well-being as a strategic factor in increasing organizational loyalty.

This research examines how entrepreneurial mentality and inventiveness affect retired PT Great Giant Foods (GGF) Lampung Tengah workers' entrepreneurial intention. The quantitative study included questionnaires from 120 participants. The assumptions were tested using multiple linear regression with partial testing (t-test). The findings corroborate H1, demonstrating that entrepreneurial attitude positively and significantly affects entrepreneurial ambition. The more entrepreneurial a retiree is, the more likely they are to establish and maintain a firm. Creativity also positively and significantly affects entrepreneurial ambition, supporting H2. Thus, retiree inventiveness boosts entrepreneurial ambition. The lowest average score in the entrepreneurial mentality characteristic, activity planning, requires particular attention. This measure helps retirees arrange their business activities more consistently and systematically. Enhancing creativity and ideation is essential for company innovation. Improvements in these factors should boost retirees' entrepreneurial intent and success.

This study investigates the influence of service quality, trust, and commitment on member loyalty in Women’s Cooperatives in Jember Regency, Indonesia. Amid increasing competition from financial institutions and a declining number of active cooperatives, member loyalty has become a critical factor for sustainability. Drawing upon the Key Mediating Variable (KMV) model and relationship marketing theory, this research highlights how service quality and trust shape long-term cooperative-member relationships. The study also explores the unique role of commitment in fostering member retention in a cooperative context driven by social empowerment and collective welfare. Findings from previous literature underscore the positive and significant effects of service quality and trust on loyalty, while commitment shows varied influence. The paper emphasizes the necessity for cooperatives to maintain high service standards and build strong emotional ties with members. This approach is essential for sustaining member engagement and positioning women’s cooperatives as agents of local economic development and female empowerment.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.

This study aims to analyze the impact of digital technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, by considering the mediating roles of innovation capability, financial access, and business trust. MSMEs play a strategic role in the national economy, yet they continue to face various challenges in enhancing competitiveness and business performance. Digital technology adoption has emerged as a key strategy to drive operational transformation, expand market reach, and improve efficiency. This research adopts a quantitative approach using the Structural Equation Modeling (SEM) method to examine the relationships among variables. The findings indicate that digital technology adoption significantly affects MSME performance, both directly and through the enhancement of innovation capability and financial access. Furthermore, business trust also plays an important role as a psychological factor that reinforces commitment and business sustainability. These findings highlight the importance of policy support, digital infrastructure, financial literacy, and innovation capacity in strengthening the competitiveness of MSMEs in the digital economy era. This study provides both theoretical and practical contributions to the development of a digital-based MSME empowerment model in Indonesia.

This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

This study examines how branding ambassador Syifa Hadju and content marketing affect Glad2glow skin care purchases. The research will focus on @glad2glow Instagram followers. This research was inspired by severe local perawatan kulit competition and consumer apathy about buying. Glad2glow hired Syifa Hadju as its brand ambassador and implemented a social media content marketing campaign to address this challenge. Using a Likert-scale questionnaire, quantitative data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS software. According to the research, Syifa Hadju significantly improves the possibility of customers completing a purchase, while engaging and consistent content marketing enhances audience engagement. Both components boost customer purchase intent, but the brand ambassador has a greater impact. These findings help create effective digital marketing strategies in the competitive perawatan kulit business.

Entrepreneurship plays a crucial role in driving economic growth, with individual entrepreneurial intentions serving as a key supporting factor. Despite this, student involvement in entrepreneurial endeavors remains relatively low. This research seeks to examine how emotional intelligence and self-leadership influence entrepreneurial intentions among students at the University of Lampung. Employing a quantitative method with a causal approach, the study gathered primary data through questionnaires distributed to 183 sixth-semester students across various faculties. The research instruments underwent validity, reliability, and normality testing, and the data were analyzed using multiple linear regression. The findings confirmed the proposed hypotheses. Based on these results, the study recommends that higher education institutions, particularly the University of Lampung, implement character development initiatives and foster a positive student mindset. It also suggests creating more opportunities for reflection and open dialogue, incorporating problem-based learning models, and providing training in persuasive communication and soft skills. Furthermore, it emphasizes the importance of enhancing entrepreneurship curricula with practical experiences such as business incubators and simulations, while also improving student access to entrepreneurial support systems, including funding, mentoring, and market networks. These measures aim to boost student confidence in launching businesses and to strengthen the campus entrepreneurial ecosystem.

As business complexity and global competition intensify, the limitations of traditional cost accounting systems in providing relevant information for strategic decision-making become increasingly apparent. This has driven the adoption of Activity-Based Costing (ABC) and subsequently Activity-Based Management (ABM), which have evolved as vital tools to accurately allocate costs based on activities and transform this information into value-enhancing and efficiency-improving strategies. This study aims to map the landscape, influence, and visibility of ABC and ABM publications through a comprehensive bibliometric analysis using VOSviewer. The research method involves a Systematic Literature Review (SLR) for data collection and screening from 488 publications (2023-2025) indexed in Scopus from Google Scholar, followed by data analysis and visualization of co-authorship and keyword co-occurrence networks. The analysis results show the dominance of core concepts such as "activity-based costing/management," "activity," "costing," and "management" as the foundation of research. Identified thematic clusters include the basic applications of ABC and its impact on performance, managerial aspects of ABM, efficiency, and the challenges and benefits of implementation. Temporal trends indicate a shift in the focus of recent research towards the strategic and managerial contributions of ABM/ABC in enhancing efficiency, supporting decision-making, and driving organizational performance. Density visualizations confirm research "hotspots" in these areas, while also highlighting potential research gaps for the future. The conclusion demonstrates the continuous relevance of ABC and ABM as adaptive cost and performance management tools, as well as the evolution of the discipline continually adapting to modern business's strategic needs, guiding researchers and practitioners for further exploration.

The development of digitalisation and globalisation requires MSMEs to adopt effective and integrated digital marketing strategies to improve competitiveness in international markets. This study aims to examine the effect of an integrated digital marketing strategy, which combines multi-channel and digital alliance approaches, on MSME performance. A quantitative research method with a survey approach was used, involving a sample of MSMEs that have been actively using digital marketing for at least six months. Data were analysed using Structural Equation Modeling (SEM) with the help of AMOS software. The results showed that multi-channel integration and digital alliances significantly improved the marketing performance of MSMEs in facing the challenges of globalisation. The findings strengthen the Resource-Based Theory (RBT) and Technology Acceptance Model (TAM) in the context of MSME digital marketing. The practical implications of this research emphasise the importance of digital capability development and strategic collaboration as keys to the success of MSMEs in the global market. The research also provides recommendations for MSME players and policy makers to support training programmes and facilitation of sustainable digital alliances.

Human resource development through Learning and Development (L&D) is a major challenge in improving employee performance in the service sector that is highly dependent on service quality. However, the mechanism of L&D's influence on HR performance involving employee engagement as a mediating variable is still not comprehensively understood. This study aims to analyze the influence of L&D on HR performance with employee engagement as a mediator in service companies in Jakarta. The method used is a quantitative survey with data collection through questionnaires to 120 employees, and data analysis using AMOS-based Structural Equation Modeling (SEM). The results of the study indicate that L&D has a direct positive effect on HR performance and indirectly through increasing employee engagement, which acts as a significant mediator. This finding strengthens the theory of social learning and employee engagement and emphasizes the importance of integrating psychological aspects in employee development. The practical implication is that service sector management needs to design L&D programs that not only improve technical competence but also motivate employee engagement to maximize organizational performance. This study provides a relevant empirical contribution to the development of HR management theory and practice in the service sector.

The relationship between entrepreneurship programs, individual entrepreneurial orien-tation, and entrepreneurial intention can be strengthened by entrepreneurial motivation, which acts as an internal drive encouraging individuals to take action toward starting a business. Motivated individuals tend to explore ideas and identify market opportunities to build inde-pendent ventures. Universities play a crucial role by organizing programs that inspire students to pursue self-reliance through entrepreneurship, while also equipping them with relevant knowledge and practical experience to enhance their skills and risk-taking ability. At Univer-sitas Lampung (UNILA), these efforts are facilitated by the Center for Career and Entre-preneurship Development (CCED), which supports various entrepreneurship initiatives aimed at increasing students' motivation and providing hands-on experiences. These experiences strengthen students’ drive to start a business, as entrepreneurial intention is influenced by internal factors such as motivation, reinforced through direct program involvement. Hence, motivation can serve as a mediating variable that links entrepreneurship programs and indi-vidual entrepreneurial orientation with entrepreneurial intention.

This study investigates the impact of product quality, price, and brand image on the purchasing decisions of Wardah facial moisturizer among female students at the Faculty of Economics and Business, University of Lampung. Wardah was selected due to its popularity among young consumers and its reputation as a halal-certified brand offering affordable, high-quality products. Using a quantitative survey method, data were collected from 115 respondents who had purchased the product at least three times. The analysis, conducted through multiple linear regression, reveals that product quality, price, and brand image significantly influence purchase decisions both individually and simultaneously. These results highlight the importance of these factors in consumer decision-making and offer practical insights for cosmetic companies, especially Wardah, in crafting marketing strategies tailored to the preferences of young consumers. Additionally, the findings contribute to the growing body of marketing literature on cosmetic products in the Indonesian context.

This study aims to understand the effect of flexible work arrangement and work life balance on employee performance, especially lecturers at state universities in Bandar Lampung City. The method used is non-probability sampling, data was collected using convenience sampling techniques to 109 lecturers at state universities in Bandar Lampung City. Validity and reliability tests were carried out by conducting Confirmatory Factor Analysis and Cronbach's Alpha tests. Then the Kolmogorov Smirnov test was carried out to test the data distribution. Hypothesis testing was carried out by looking at the t-value and significant value in multiple regression. The results of the study showed that hypothesis 1, namely flexible work arrangement, has a positive and significant effect on employee performance at state university lecturers in Bandar Lampung City. While hypothesis 2, namely work life balance, does not have a positive and significant effect on employee performance at state university lecturers in Bandar Lampung City. Therefore, agencies need to increase employee commitment, encourage personal work life balance, and strengthen the alignment of individual and organizational goals, in order to create a productive and sustainable work environment.

This research aims to analyze the effect of tax socialization and tax system digitalization on taxpayer compliance with tax knowledge as an intervening variable among individual taxpayers in Lampung Province. The research employs a quantitative approach with data collection through questionnaires distributed to 147 individual taxpayer respondents residing in Lampung Province who are over 25 years of age and work as individual entrepreneurs, private employees, or civil servants. Data analysis uses path analysis techniques to examine the direct and indirect effects between variables. The results show that tax system digitalization has a positive and significant effect on taxpayer compliance, both directly and through tax knowledge as an intervening variable. However, the hypothesis stating that tax socialization affects taxpayer compliance is not supported by the research findings. This research model has an R Square value of 0.87, indicating a very strong relationship between tax system digitalization and taxpayer compliance. This research provides important contributions for tax authorities in formulating strategies to improve taxpayer compliance through strengthening tax system digitalization and enhancing tax knowledge.