Publication Search

Financial reporting integrity is heavily reliant on audit quality. This research explores the effect of auditor attributes, specifically integrity and professional background, on audit standards in Timor-Leste. Quantitative data was collected from a survey of 60 auditors and analyzed using descriptive statistics, correlation analysis, and multiple linear regression techniques. The findings suggest that auditor ethics has a substantial positive impact on audit quality, indicating that conformity to professional ethical guidelines is vital for enhancing audit results. In contrast, experience in auditing does not demonstrate a statistically significant impact on the quality of audits. Visualization through scatter plots further supports the notion that the relationship between ethics and audit quality is more robust than that of other auditor characteristics. Strengthening ethical standards in the auditing profession is crucial to enhancing audit quality, as these findings demonstrate. This study contributes to the body of research on auditing behavior by presenting empirical findings from a developing institutional setting. The findings also have practical implications for policymakers and auditing bodies in Timor-Leste.

This study examines customer churn prediction in subscription-based telecommunications from a digital marketing perspective using machine learning. The analysis utilizes a secondary dataset of 7,043 customer records that simulate behavioral, contractual, and financial attributes commonly found in telecom services. Three classification algorithms Logistic Regression, Random Forest, and Gradient Boosting are applied to model churn behavior. Data preprocessing includes handling missing values, encoding categorical variables, and splitting data into training and testing sets. Model performance is evaluated using accuracy, recall, and ROC-AUC, with emphasis on recall due to its importance in identifying at-risk customers. The results show that Gradient Boosting achieves the highest overall performance with an ROC-AUC of 0.84, while Logistic Regression provides relatively higher recall. Key drivers of churn include short-term contracts, higher monthly charges, and lower service engagement. However, recall remains moderate, indicating limitations in capturing complex behavioral factors. These findings suggest the need to combine predictive models with behavioral insights and highlight the importance of early customer engagement and long-term retention strategies.

This study explores the profound impact of teacher personality competence on student character formation through a descriptive narrative lens grounded in the sociology of education. Education is not merely a technical transfer of knowledge but a complex social process where the teacher acts as a pivotal moral agent and role model. By synthesizing classical sociological paradigms—Functionalism, Conflict Theory, and Symbolic Interactionism—with contemporary empirical evidence, this article argues that a teacher's personality is a dynamic social construct that shapes the "hidden curriculum" and the overall school climate. The narrative analysis reveals that traits such as empathy, integrity, and social justice are not just individual attributes but essential tools for moral socialization and the internalization of collective values. The study finds that teachers who embody these virtues foster a sense of social belonging and ethical responsibility in students, effectively bridging the gap between individual identity and societal expectations. The article concludes that strengthening teacher personality competence is a strategic imperative for developing a resilient and morally grounded generation, recommending integrated professional development that emphasizes the teacher's role as a moral authority in the 21st-century social landscape.

Modern retail expansion in Situbondo Regency has intensified competitive interaction with traditional markets, making it important to map differences in market structure, firm conduct, and performance outcomes. This study compares (i) market structure using concentration indicators (CR4 and the Herfindahl–Hirschman Index/HHI), (ii) competitive conduct (pricing practices, promotional intensity, service attributes, and relationship patterns), and (iii) performance proxies (sales turnover and selected price efficiency measures) within the SCP framework. The analysis applies a descriptive quantitative approach supported by targeted primary observations and questionnaire-based information, and complemented by official statistics and regulatory documents. Traditional-market samples include Panji, Besuki, and Panarukan markets, while modern-retail samples include local outlets of Indomaret, Alfamart, and Basmalah. Results indicate that traditional markets are relatively unconcentrated (CR4 = 38.0%; HHI = 744), consistent with a competitive structure dominated by many small vendors. Modern retail is more concentrated (CR4 = 77.0%; HHI = 1,644), suggesting moderate concentration and a tendency toward local oligopoly. Average monthly turnover per unit is higher for modern retail (IDR 36.36 million) than for traditional vendors (IDR 15.63 million). Price efficiency varies across commodities: some items show near parity, while several fresh commodities remain cheaper in traditional markets. Policy implications point to balanced local governance: zoning and permitting for modern stores, continuous revitalization of traditional markets, and strengthened MSME partnership schemes to ensure healthy and inclusive competition.

In Indonesia, micro, small, and medium enterprises (MSMEs) have long been recognized as a very important business sector due to their various real roles in the economy. However, MSMEs often face many obstacles in running their businesses. More incentive support from various parties, especially the government, is needed for the development of MSMEs. In order to overcome the problems faced by MSMEs and support their sustainability, a KKU (Business Field Study) activity was carried out by Group 15 at the KKU-11 of the Institute of Technology and Business (ITB) Adias Pemalang at the MSME “Ev_Kids Product.”After conducting an observation phase, several problems faced by the SME were identified, including the lack of social media for marketing, failure to calculate the Cost of Goods Sold (COGS) and maintain simple accounting records, absence of a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, receipt books, and product attributes. Additionally, the SME had never produced a production video or promotional video.After conducting the observation phase, KKU actors formulated several business development assistance programs, namely creating social media accounts, calculating the Cost of Goods Sold (COGS), creating simple bookkeeping, creating a business logo, banners, promotional image designs, organizational structure, business profile, product catalog, stamps, note books, and product attributes in the form of hangtags. They also created production videos and promotional videos.

This study investigates the impact of board characteristics on the financial performance of non-financial companies listed in the JII70 index in Indonesia. Motivated by the ongoing debate on the effectiveness of corporate governance mechanisms in enhancing firm outcomes, particularly within Sharia-compliant markets, this study focuses on three key board attributes: board size, board independence, and female representation on the board. Using a quantitative causal approach and panel data from 25 companies over the period 2020–2023, the study employs a fixed effect model to evaluate the relationship between board structure and financial performance measured by Return on Assets (ROA). The results show that board size has a positive and significant effect on firm performance, indicating that larger boards may enhance oversight capacity and provide broader resources beneficial to strategic decision-making. Conversely, board independence and board female representation do not exhibit significant effects on financial performance, suggesting that their roles may be more symbolic or constrained by institutional and contextual factors in the sampled companies. These findings highlight the importance of understanding corporate governance not merely in structural terms, but in relation to functional effectiveness and contextual maturity. The study offers implications for regulators, companies, and governance reform initiatives, particularly regarding strengthening substantive roles of independent and female commissioners in improving firm performance within Sharia-compliant markets.

Earnings management is an action that can affect the quality of a company's financial information. As the highest leader, the CEO plays a critical role in strategic decision-making, including in earnings management practices. This study aims to examine the influence of CEO characteristics—namely age, education level, and tenure—on earnings management in food and beverage sub-sector companies listed on the Indonesia Stock Exchange for the 2019–2023 period. A quantitative approach is employed using secondary data from annual reports of 21 companies, with a total of 99 firm-year observations. The data were analyzed using multiple linear regression with leverage, profitability, and sales growth as control variables. The results show that CEO age has a negative effect on earnings management, CEO tenure has a positive effect, while CEO education level shows no significant effect. These findings indicate that the personal characteristics of CEOs influence a company’s tendency to engage in earnings management. This study provides insights for investors, management, and regulators to consider CEO attributes when assessing the risk of financial reporting manipulation.

Earnings management is a deliberate strategy based on multidimensional considerations. The impact of earnings management practices is not necessarily positive, so mitigation measures are necessary to mitigate any negative impacts. This article aims to observe and analyze research developments regarding the role of the Board of Directors (BOD) in reducing discretionary accruals in Islamic banking. This article uses a qualitative literature study approach by analyzing articles from previous studies based on criteria that include article quality and research focus. Analysis of the answers to the research questions is conducted based on the results of empirical research in previous studies. Based on the analysis, a review of previous articles provides a strong argument that the role of the Board of Directors (BOD) plays a significant and complex role in influencing earnings management practices in the Islamic banking sector. The effectiveness of the BOD is not universal, but is highly dependent on its specific attributes, including competence, size, and activeness. It has been proven that competence is the attribute that plays the most role in reducing discretionary accruals. Meanwhile, characteristics such as board size and activeness show mixed results, indicating that mere physical and administrative presence is not enough without being balanced with substantive expertise, independence, and effective board work dynamics. This complexity is exacerbated by inconsistent findings and limited scope of studies on accrual techniques. Therefore, strengthening governance in Islamic banking must focus on improving the quality of human resources on the board of directors, especially in terms of technical expertise in finance and accounting. There is an academic gap for future research by exploring moderating variables, real manipulation techniques, and the dynamics of interactions between governance elements in the dual structure that characterizes Islamic banking

This study aims to investigate the sensory characteristics and nutritional content of macarons with the addition of kecombrang flower essential oil (Etlingera elatior). The research was conducted to determine the effects of various concentrations of kecombrang flower essential oil (3%, 5%, and 7%) on macaron quality. The sensory attributes evaluated included color, aroma, taste, texture, and overall preference, while nutritional analysis focused on key macronutrients such as carbohydrates, sugar, fat, protein, and ash content. The sensory evaluation utilized a single-factor ANOVA and Duncan's multiple range test to compare the effects of the different concentrations of essential oil. The results indicated that the addition of 5% kecombrang essential oil yielded the most favorable sensory scores, with the highest ratings in color (4.20) and texture (4.29). Furthermore, aroma and taste were rated highly, confirming that this concentration enhanced the overall quality of the macarons. Although the likeability score did not show significant statistical differences between treatments, all treatments were generally categorized as “liked” by the panel. For the nutritional content analysis, the macaron sample with 5% essential oil was selected for testing through a proxy method. The results indicated that the macaron had a carbohydrate content of 46.31%, sugar content of 31.62%, fat content of 3.05%, protein content of 19.08%, and ash content of 0.14%. These findings are noteworthy, as the macaron with kecombrang flower essential oil showed lower carbohydrate and fat content compared to a typical macaron, while it exhibited higher protein content. These results suggest that macarons with kecombrang essential oil may offer a healthier alternative to conventional macarons, particularly for those seeking lower sugar and fat content in their diet.

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.

The rising trend of halal lifestyle has significantly impacted various sectors, including tourism. Bandung has emerged as a promising halal tourism destination in Indonesia. This study investigates the influence of Islamic Attributes, Destination Image, and Tourist Experience on Tourist Satisfaction and Revisit Intention. A quantitative approach was employed using a survey method, with 195 respondents selected through purposive sampling. Data analysis was conducted using the PLS-SEM method via SmartPLS 3 software. The findings indicate that Islamic Attributes, Destination Image, and Tourist Experience positively and significantly affect Tourist Satisfaction. Moreover, Destination Image and Tourist Experience have a significant impact on Revisit Intention. However, Islamic Attributes do not directly or indirectly influence Revisit Intention through Tourist Satisfaction. These results offer valuable insights for tourism stakeholders in enhancing visitor satisfaction and encouraging return visits. Strengthening Islamic elements and aligning tourism services with Islamic values may increase Muslim tourists’ intention to revisit. This research contributes to the literature by exploring these relationships within the halal tourism context in Greater Bandung, a topic that has received limited academic attention. Future studies are encouraged to examine other destinations or include additional variables to broaden understanding of Muslim tourist behavior in halal tourism.

The research has the aim of evaluating customer satisfaction with the aim of identifying service areas that must be improved and maintained. The Importance Performance Analysis (IPA) method is applied to compare the level of importance (expectations) with the performance of services provided by Cafe XYZ to customers. The results of this study were analysed and visualised in a Cartesian diagram, where there are 9 customer service attributes that are considered important, spread across two quadrants: 5 attributes are in quadrant A and 4 attributes are in quadrant. Evaluation of customer satisfaction with Cafe XYZ services is measured by the Customer Satisfaction Index (CSI) method. The results showed that most consumers were satisfied with the services provided. Nevertheless, the company needs to continue to improve its service performance to achieve an optimal level of customer satisfaction.

GoSend as an instant delivery service from Gojek plays an important role in meeting the demand for fast and reliable delivery. However, there are still challenges in terms of service quality, customer satisfaction, and competitiveness in the digital logistics industry. This study analyzes GoSend's electronic service quality attributes using the Kano Model to identify the factors that most influence customer satisfaction. The quantitative method is applied through a survey of 206 GoSend users in Semarang, with the integration of E-Servqual indicators and Kano Model attributes. The results of the study show that most service attributes fall into the "Indifferent" category, meaning they do not have a significant effect on customer satisfaction. However, attributes such as transaction data security and item conditions fall into the "One-Dimensional" category, so improvements in these aspects can increase customer satisfaction. The analysis of the Extent of Satisfaction (EOS) and Extent of Dissatisfaction (EOD) shows that responsiveness to complaints and service personalization still need to be improved. Based on these findings, strategic recommendations that can be given are increasing customer service responsiveness, optimizing compensation policies, and strengthening security systems to increase customer trust. The integration of the Kano Model with E-Servqual provides a comprehensive evaluation of the quality of digital logistics services while also being a guide for GoSend in increasing customer satisfaction and loyalty amidst increasingly fierce competition.

This research aims to implement the C4.5 algorithm in predicting bad credit in digital loan systems in the FinTech industry. The C4.5 algorithm was chosen because of its ability to handle numeric and categorical attributes, as well as produce a decision tree that can be interpreted easily. This research uses a dataset containing customer transaction and profile information, such as employment status, income and payment history. Test results show that the C4.5 algorithm is able to achieve an accuracy of 89.6% in predicting the possibility of bad credit, so it can help FinTech companies manage credit risk more effectively.

The study intends to define the idea of joint auditing, its significance and goals, and the allocation of audit responsibilities from the start of the audit process to the joint report's writing. It also seeks to elucidate the function of joint auditing in enhancing the caliber of the attributes of accounting data, which helps to provide high-quality information that benefits management and the beneficiaries of that information to make sound decisions that benefit the development of the institution's work for management and owners on the one hand and benefit investors on the other hand, as the study sample included a group of auditors In Iraq by creating and designing a questionnaire form and presenting it to a panel of arbitrators; data analysis was conducted using the statistical analysis software SPSS; and the findings were examined, an important role was reached for joint auditing in improving accounting information and the study recommended the need to adopt this type of audit method that increases users' confidence in accounting information.

This research aims to develop innovations in the manufacture of cookies with the addition of sorghum flour and mung bean flour (Vigna radiata) as the main ingredients. Sorghum flour was chosen because it has a high fiber content, is gluten-free, and rich in antioxidants. Mung bean flour was chosen because it is rich in vegetable protein, fiber, vitamins, and minerals that are important for health. The main objective of this study was to evaluate the effect of adding both types of flour on the physicochemical characteristics, texture, taste, and color of cookies. The research method involved the formulation of various proportions of sorghum flour and mung bean flour, as well as organoleptic tests to assess consumer preferences. Tests were conducted using chemical analysis to determine nutrient content as well as sensory tests to assess texture, taste, and color attributes. The results showed that the addition of sorghum flour and mung bean flour can increase the nutritional content of cookies, especially in terms of fiber and protein.In addition, the combination of these two flours provides a crispier texture and distinctive flavor, which is different from conventional cookies. Overall, this innovation offers a healthier alternative for consumers without compromising the sensory quality of the cookies. The use of sorghum flour and mung bean flour in making cookies not only increases the nutritional value but also fulfills the market need for healthier food products. These findings make an important contribution to the development of functional food products that can be accepted by various groups of people.

The research aims to examine the relationship and impact between soft skills (independent variable) and the quality of accounting profits (dependent variable) by surveying the opinions of accountants in several industrial companies in Nineveh Province. To achieve this goal, a questionnaire was distributed to a randomly selected sample of 31 respondents. The research employed a descriptive-analytical methodology to address the research hypotheses and derive conclusions. The study reached several key conclusions, notably that soft skills enhance creativity, innovation, organizational abilities, and problem-solving capabilities within organizations. These skills and attributes are crucial for addressing complex tasks within the organization to ensure both individual and organizational success in a dynamic environment. The research also provided several recommendations, including the assertion that relying on soft skills contributes to the quality of accounting profits. This is achieved by producing reports that include adequate information on cost management for sustainable development, adherence to environmental regulations, effective investment planning, optimal resource and energy utilization, and waste management and reporting to stakeholders and the community.

This activity is to improve the skills of micro, small and medium enterprises (MSMEs) in product photo documentation, as well as their skills in editing product photos for online marketing purposes. MSMEs are expected to be able to publish product photos that are well documented and have high publication value. Product photos can visually represent the unique attributes of an entity, such as its shape, philosophy and color, to characterize the entity. This entity can be an institution, company, product, or something similar. Typically, a photo has an underlying ideology that is used to depict a product. Usually, a photo has a different idea and concept that differentiates it from other brands. The product photo optimization training activity received several requests from participants aimed at increasing MSME business marketing efforts through social media. Therefore, partners must develop program activity strategies that can meet the specific needs of MSME players, especially those who have not yet fully used social media to optimize their product photos

This study aims to explore the impact of macroeconomic fundamentals on sustainability disclosure in mining companies listed on the Indonesia Stock Exchange. The research utilizes financial performance, company attributes, and ownership structure as linking variables. The approach used is quantitative, employing secondary data from financial statements and sustainability reports of the companies. The population under investigation includes all mining companies registered on the Indonesia Stock Exchange from 2019 to 2022. The data analysis methods applied include path analysis and regression to examine the relationships between the various factors. It is hoped that the findings of this study will provide deeper insights into the factors influencing sustainability disclosure in the mining sector and offer relevant policy implications for companies and regulators in Indonesia.  

Disinformation in public services is a systemic problem that hampers bureaucratic efficiency and directly harms citizens, particularly in motor vehicle administration units with dynamic procedures and frequently changing regulations. This study aims to analyze the SHOLAWAT BRO (Sosialisasi Lewat Whatsapp Broadcasting) innovation as a WhatsApp Broadcasting-based digital public communication system developed by UPT SAMSAT Malang Utara and Batu Kota to address service disinformation. The analysis was conducted using two theoretical frameworks: Rogers' Diffusion of Innovation Theory (2003) through five innovation attributes and Cangara's Digital Public Communication Model (2016) through six communication elements. This study employed a descriptive qualitative approach with data collection techniques consisting of in-depth interviews with seven informants, non-participatory observation, and documentation study, analyzed using the interactive model of Miles, Huberman, and Saldaña (2014) with data validity established through source and method triangulation. The findings indicate that SHOLAWAT BRO fulfills all innovation diffusion attributes and public communication elements synergistically, resulting in a decrease in document rejection rates from 8.5 percent to 1.7 percent, an 88.35 percent reduction in disinformation complaints, an increase in the Community Satisfaction Index on the information aspect from 2.61 to 3.71 on a four-point scale, and a 734.8 percent growth in registered contacts over three years of implementation. This study concludes that SHOLAWAT BRO represents an effective, inclusive, and highly replicable anti-disinformation digital public communication model for other public service agencies in Indonesia within the framework of bureaucratic digital transformation.