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Environmental pollution is a common problem in cities and can increase the likelihood of flooding. The purpose of this study is to analyze environmental pollution as a cause of flooding in the Pekapuran Street area, Depok City. This study applies a descriptive method with a qualitative approach. Data were obtained through observation, documentation, and literature review. Based on the results of the study, it was found that the accumulation of household waste around the drainage channels causes obstruction of water flow, which triggers flooding during rain. In addition, the shallow, mud-filled, and poorly maintained drainage conditions increase the risk of flooding. Low levels of public awareness of environmental cleanliness are also factors that exacerbate the condition. This study concludes that flooding on Pekapuran Street is influenced not only by high rainfall, but also by environmental pollution and a suboptimal drainage system. Based on this, better waste management and drainage maintenance are needed to minimize the risk of flooding in the area.

The rapid growth of e-commerce has intensified competition among digital businesses, making pricing and discount strategies critical in influencing consumer purchase decisions. This study aims to examine the effect of original product price and price after discount on consumer purchase decisions on e-commerce platforms. A quantitative causal research design was employed using secondary data derived from publicly available e-commerce transaction records. Data analysis was conducted through descriptive statistics, correlation analysis, and multiple linear regression to assess the partial and simultaneous effects of pricing variables on purchase decisions, which were measured using a price-based purchase decision index. The findings indicate that both original price and discounted price have a significant negative effect on consumer purchase decisions. This suggests that lower displayed and final prices increase consumers’ likelihood of making a purchase. Furthermore, the discounted price was found to exert a more dominant influence than the original price, highlighting the importance of perceived value in online purchasing behavior. This study contributes to the digital marketing literature by providing empirical evidence on pricing effects in e-commerce and offers practical insights for e-commerce platforms in designing effective and data-driven pricing and discount strategies.

Stock price crash risk has become a critical concern in investment decision making and risk management, drawing the attention of investors and regulators amid a dynamic global business environment and repeated financial crises. However, empirical evidence on this issue remains limited in developing countries, particularly in the Iraqi context. Therefore, this study examines the relationship between board characteristics—board gender diversity, board size, and board independence—and stock price crash risk, as well as the mediating role of audit committee effectiveness. The study uses secondary data from ten banks listed on the Iraq Stock Exchange (ISX) during the 2017–2023 period. The findings show that board gender diversity and board size significantly reduce stock price crash risk. Higher female representation on boards is associated with more conservative decision making and stronger monitoring, which improves financial reporting transparency. An appropriately sized board also enhances oversight and lowers the likelihood of extreme negative stock price movements. In addition, the results indicate that the frequency of audit committee meetings mediates the relationship between board independence and stock price crash risk, suggesting that board independence is more effective when supported by an active audit committee. This study recommends that investors and financial analysts consider board characteristics and audit committee effectiveness when assessing firm value and risk. Furthermore, regulators and policymakers are encouraged to promote gender diversity on corporate boards to strengthen governance quality and reduce the probability of stock price crashes.

Financial statements have an important role in facilitating all forms of economic activity in the private, public, and non-profit sectors. However, in reality, many companies commit financial statement fraud, causing losses to users. With the increasing attention to financial statement fraud, board diversity has become an important aspect in improving corporate financial reporting monitoring and reducing the possibility of fraud. However, previous studies on the effect of this factor on financial statement fraud still show mixed findings, particularly in the food and beverage manufacturing sub-sector in Indonesia. This study aims to analyze the effect of board diversity on financial statement fraud in food and beverage companies listed on the Indonesia Stock Exchange for the period 2021–2023. This study uses a quantitative approach with secondary data obtained from companies' annual reports and financial statements. Board diversity in this study includes board gender diversity, board age diversity, and board education diversity, all of which are measured using dummy variables. Financial statement fraud is measured using the Beneish m-score. Data analysis is performed using multiple linear regression with the Ordinary Least Squares approach. The results show that board age diversity has a significant negative effect on financial statement fraud. These findings indicate that board diversity is one of the factors that can reduce the likelihood of financial statement fraud.

This research has a purpose to determine the effect of online transaction security on purchasing decisions through the Shopee application. The respondents consisted of 74 students from the Digital Business Study Program at Universitas Amikom Purwokerto who actively use Shopee. This research employed a quantitative descriptive method with simple linear regression analysis. The results indicate that online transaction security has a positive and significant effect on purchasing decisions, with a regression coefficient of 0.887 and a significance value of 0.000. The coefficient of determination of 35.2% shows that transaction security contributes to purchasing decisions, while the remaining percentage is influenced by other factors. The higher the level of security perceived by consumers during online transactions, the greater the likelihood of making a purchase. These findings highlight the importance of improving security systems and information transparency on e-commerce platforms such as Shopee to create a safe, comfortable, and trustworthy shopping experience for users.

This study aims to forecast beef prices in Palembang City and at the national level in Indonesia using the Autoregressive Integrated Moving Average (ARIMA) method. The data used are the monthly average beef prices for the period January 2019 to December 2024. The analysis involves stationarity tests using Augmented Dickey-Fuller (ADF), model identification through Autocorrelation Function (ACF) and Partial Autocorrelation Function (PACF) plots, parameter estimation with Maximum Likelihood Estimation (MLE), and residual diagnostics with the Ljung-Box and Jarque-Bera tests. The results show that beef prices at both regional levels are not stationary at the level but become stationary after the first differencing (I(1)). The best ARIMA models obtained are ARIMA(0,1,1) for Palembang City and ARIMA(1,1,0) for the national level. Both models successfully predict price fluctuations with a low error rate and show a moderate price increase trend. These findings provide practical implications for price stabilization policy making and beef-related business planning. The forecast results state that beef prices in Palembang City and nationally are predicted to tend to rise in 2025 from January to December.  

Changes in working-hour policies can bring both positive and negative impacts to an organization. At a private university, the implementation of such a policy has generated noticeable reactions among employees, particularly administrative staff who are directly affected by daily operational regulations. This study aims to evaluate the implementation of the revised working-hour policy, specifically how it is understood, practiced, and accepted by administrative personnel. In addition, the study examines the relationship between employees’ acceptance of the policy and Barnard’s theory of acceptance of authority, which emphasizes four conditions that must be met for individuals to willingly comply with directives or regulations. The results show that violations of the working-hour policy fall into the low category at 64%, medium at 24%, and high at only 12%. These findings indicate that the majority of administrative staff still attempt to comply with the policy despite adjustments that may be perceived as burdensome. Among the four conditions supporting compliance according to Barnard, the belief that the policy does not conflict with personal goals was found to have a significant relationship with the level of violation, with a correlation coefficient of 0.304 and a significance value of 0.032. This suggests that the greater the alignment between the policy and individual goals, the lower the likelihood of violation. Future studies are needed to convert violation rates into compliance measures so that the direction of the correlation can be interpreted more accurately.

This study explores key antecedents of turnover intention among employees in the warehouse industry, with a focus on workload, work stress, and job satisfaction. Conducted at CV. Sejati Pati, the research involved 102 respondents selected using a saturated sampling technique. The study applied a quantitative approach, using a structured questionnaire with a five-point Likert scale. Data were analyzed through multiple linear regression using IBM SPSS 27, including classical assumption tests such as normality, multicollinearity, and heteroscedasticity. The results showed that workload and work stress have a positive and significant effect on turnover intention, while job satisfaction has a negative and significant effect. In contrast, compensation and work environment were found to be statistically insignificant. Simultaneously, all variables jointly contribute to explaining 64.9% of the variation in turnover intention. These findings underscore the critical role of managing job demands and psychological pressure while enhancing employee satisfaction to reduce the likelihood of resignation. The research provides empirical insights for human resource management in high-pressure sectors, particularly warehouses, where operational continuity and labor stability are crucial. It also offers practical implications for developing targeted strategies to improve employee retention and foster a more resilient workforce in logistics operations.

This study examines in depth the risk factors influencing financial statement fraud in the Indonesian banking sector by employing the Fraud Hexagon framework. This framework comprises six core elements—pressure, opportunity, rationalization, capability, arrogance, and collusion—each representing potential drivers of fraudulent behavior. The study also aims to assess whether institutional investor involvement can serve as a moderating factor capable of reducing the likelihood of fraud. The research uses secondary data derived from the annual reports of banks listed on the Indonesia Stock Exchange (IDX) for the period 2020–2023. Logistic regression analysis is employed to examine the relationships between the Fraud Hexagon variables and financial statement fraud, as well as to test the moderating role of institutional ownership. The findings reveal that, among the six elements of the Fraud Hexagon, only auditor changes (representing rationalization) and political connections (representing collusion) have a significant effect on financial statement fraud. The other elements—pressure, opportunity, capability, and arrogance—do not show a significant impact. Furthermore, institutional investor involvement is found not to moderate the relationship between the Fraud Hexagon elements and financial statement fraud, indicating that external monitoring through institutional ownership remains ineffective in the context of Indonesian banking. These results underscore the importance of closer supervision of rationalization and collusion factors, as well as the need for stronger internal control mechanisms to prevent fraudulent financial reporting. The study’s findings are expected to provide valuable insights for regulators, banking management, and other stakeholders in their efforts to enhance fraud prevention measures in the financial sector.  

This study is prompted by the reduction in the Rexona brand index in 2024, which coincided with several program-related mistakes that generated consumer dissatisfaction and led to a noticeable erosion of both brand image and brand trust. Such circumstances highlight the vulnerability of even well-established brands when faced with consumer discontent, as missteps in marketing campaigns or product related initiatives can have a lasting impact on how consumers perceive and evaluate a brand. For companies operating in highly competitive industries, these issues raise serious concerns, since negative brand perceptions and diminished trust are likely to undermine consumer loyalty, weaken brand equity, and reduce the likelihood of long-term purchasing behavior. Against this backdrop, the present research seeks to examine more deeply how brand image and brand trust contribute to shaping consumers repurchase intention for Rexona products in Surabaya, a city that represents a dynamic and diverse consumer market. To achieve this objective, the study adopted a quantitative research approach, applying the Partial Least Squares (PLS) method for statistical analysis. Data were obtained through purposive sampling, involving 110 respondents who were identified as active and cosistent user of Rexona products within the city of Surabaya. The findings of the research reveal that brand image shows a benefical effect on repurchase intention, while brand trust demonstrates a significant role in enhancing consumer willingness to engage in repeat purchases. These results emphasize that the synergy between a strong brand image and sustained consumer trust acts as a fundamental determinant for maintaining repurchase intention, particularly within highly competitive market environments.

This study aims to identify, assess, and control risks that arise in container loading and unloading activities at PT Dunia Express Transindo using the Enterprise Risk Management (ERM) approach. Container loading and unloading activities are complex and involve various parties, making them highly susceptible to risks, both from internal and external aspects. Risks that can occur include system disruptions, operational negligence, equipment damage, and environmental factors such as extreme weather that can affect the smoothness of the loading and unloading process. Therefore, the company needs to have a structured, comprehensive, and sustainable risk management system to maintain operational continuity. This research method refers to the COSO framework and the ISO 31000:2018 standard which focuses on the process of risk identification, assessment of likelihood and impact levels, and formulation of appropriate mitigation strategies. Data were obtained through interviews with management, field observations, and analysis of company documents. The results of the study indicate that the implementation of ERM is able to map risks more systematically, making it easier for the company to determine handling priorities. Several risks with a high probability and significant impact received special attention through the implementation of mitigation strategies such as improving information technology systems, routine employee training, and more scheduled equipment maintenance. These findings indicate that ERM implementation not only functions as a risk control tool but also plays a role in increasing operational efficiency, strengthening inter-departmental coordination, and minimizing potential losses that could disrupt company stability. Furthermore, ERM implementation makes a real contribution to increasing the competitiveness of companies in the logistics and stevedoring sector, especially in facing dynamic business challenges and external environmental uncertainty.

This study aims to analyze and examine the influence of company size, profitability, and liquidity on going-concern audit opinions in companies listed on the Indonesia Stock Exchange (IDX). Going-concern audit opinions are important indicators provided by auditors to assess the company's future business continuity. Factors such as company size, profitability, and liquidity are often associated with the auditor's likelihood of issuing such an opinion. The research method used is a quantitative method with an associative approach. The types and sources of data used in this study are secondary data in the form of annual financial reports of companies listed on the IDX during the 2019–2023 period. Sampling was carried out using a purposive sampling method, namely determining samples based on certain criteria relevant to the research objectives. From this process, 375 observational data samples were obtained. Data processing and analysis were carried out using IBM SPSS (Statistical Product and Service Solutions) version 27 software, which allows for accurate and measurable statistical testing. The results of the study indicate that company size does not affect going-concern audit opinions, so the size of the company's assets is not a determining factor for auditors in issuing such an opinion. Meanwhile, profitability was shown to have a significant influence on going-concern audit opinions, with companies with higher profitability tending to receive unmodified going-concern audit opinions. Conversely, liquidity had no effect on going-concern audit opinions, indicating that the ability to meet short-term obligations is not always a primary consideration for auditors. These findings are expected to contribute to company management, auditors, and investors' understanding of the factors influencing going-concern audit opinions.  

Audit quality is defined as the likelihood or probability that an auditor will detect and report any violations or misstatements in a client’s financial statements. This study aims to empirically examine the effect of time budget pressure and auditor rotation on audit quality, with firm size as a moderating variable. The research was conducted on non-bank financial companies listed on the Indonesia Stock Exchange during the 2019–2023 period. The study sample consisted of 50 companies selected using purposive sampling, and the data were analyzed using Moderated Regression Analysis (MRA). The results reveal that time budget pressure and auditor rotation do not have a significant effect on audit quality. Furthermore, firm size does not moderate the relationship between time budget pressure and audit quality, but it does moderate the relationship between auditor rotation and audit quality. These findings underscore the importance of effective time management and auditor rotation policies in maintaining audit quality, particularly for large-scale companies. This study may serve as a useful reference for various stakeholders in understanding the significance of managing time pressure and appropriately implementing auditor rotation to preserve and enhance audit quality.  

This study aims to analyze the role of cash flow and financial ratios in predicting financial distress in manufacturing companies listed on the Indonesia Stock Exchange for the period 2021–2023. The independent variables include cash flow, profitability, liquidity, leverage, and activity ratios, while financial distress serves as the dependent variable. This research employs logistic regression analysis with purposive sampling, resulting in a sample of 100 companies with a total of 300 observations. The findings reveal that liquidity and activity ratios have a significant negative effect on financial distress, while solvency has a significant positive impact. However, cash flow and profitability do not significantly influence financial distress. These findings highlight the importance of liquidity management and asset efficiency in reducing financial distress risk, while also indicating that high debt burdens increase the likelihood of financial distress. The study’s implications provide valuable insights for management and investors in making strategic financial decisions

This study aims to examine the influence of the number of poor people, average years of schooling, and labor force participation rate on the open unemployment rate (OUR) in Maluku Province from 2017 to 2023. The study uses panel data from 11 districts/cities and applies a regression model using a fixed effect approach. The results show that the average years of schooling have a positive and significant effect on the open unemployment rate. This implies that the longer an individual pursues education, the higher the likelihood of unemployment, as they tend to have higher job expectations and are less willing to accept available jobs. Meanwhile, the labor force participation rate has a negative and significant effect, indicating that a higher number of actively working individuals leads to a lower unemployment rate. The number of poor people does not have a significant effect on unemployment. Overall, the model explains approximately 53.5% of the variation in the open unemployment rate. These findings indicate that education and labor participation are crucial factors in reducing unemployment, but must be supported by the availability of suitable employment opportunities.

This study examines the effect of liquidity, leverage, cash flow, and managerial agency cost on financial distress among manufacturing companies listed on the Indonesia Stock Exchange. Using multiple linear regression analysis, the results show that liquidity and cash flow have a significant negative effect on financial distress, indicating that firms with higher current ratios and stronger operating cash flows are less likely to experience financial difficulties. In contrast, leverage and managerial agency costs have a significant positive effect, suggesting that excessive debt and inefficient managerial spending increase the likelihood of financial distress. The coefficient of determination (R²) of 0.983 indicates that these four variables explain 98.3% of the variation in financial distress. The findings emphasize the importance of maintaining financial efficiency and controlling agency costs to enhance corporate financial stability.

This study looks at bad debt resolution strategies and their effect on the financial performance of Semerbak Citra Wangon Saving and Loan Cooperative (KSP) using the SPACE Matrix technique. The financial stability of cooperatives is severely threatened by bad debts, which can reduce liquidity and profitability. The four main dimensions of the SPACE Matrix approach - industry strength (IS), environmental stability (ES), competitive advantage (CA), and financial strength (FS) - were used to evaluate the cooperative's strategic position. The conclusion of the analysis, which places the cooperative in the aggressive quadrant (coordinates 5.00, 2.67), indicates that the cooperative has significant internal strengths and outward growth potential. Some recommended strategies include improved market segmentation, longer loan periods, liability restructuring, and lower interest rates. These strategies are expected to improve the cooperative's long-term financial stability and reduce the likelihood of bad debts.

This study analyzes the influence of Augmented Reality (AR) technology on consumer purchase intention with customer engagement as an intervening variable at Sephora Indonesia. This quantitative research involved 150 respondents who are users of Sephora Virtual Artist, analyzed using Structural Equation Modeling (SEM). The research instrument measures three main variables: Augmented Reality (interactivity, vividness, novelty), Customer Engagement (cognitive, emotional, behavioral), and Purchase Intention (intention, willingness, likelihood to purchase) using a five-point Likert scale. The research results show that AR has a positive and significant effect on customer engagement and purchase intention. Customer engagement also has a positive effect on purchase intention and is proven to mediate the relationship between AR and purchase intention. This study contributes to the AR literature in beauty e-commerce and recommends that Sephora optimize AR features, develop comprehensive customer engagement strategies, and continue investing in AR technology as a competitive advantage.

The implementation of Financial Accounting Standards Statement (PSAK) 116, which replaces PSAK 30, aims to enhance financial statement transparency by eliminating off-balance sheet transactions. This study reviews the literature on the impact of PSAK 116 on earnings management practices. The literature review findings reveal differing results across studies; some indicate that PSAK 116 improves transparency and reduces earnings management, while others suggest that PSAK 116 instead encourages earnings management to maintain certain financial ratios. Factors such as firm size, industry sector, regulatory environment, and corporate governance influence how PSAK 116 affects managerial behavior. The implications of this study highlight the importance of oversight and additional regulations to minimize the likelihood of financial statement manipulation, as well as the need for further research to understand the impact of PSAK 116 across various industry contexts and business environments.

This study aims to analyze the influence of training and work motivation on employee turnover at the BIPTAK Training Center in Semarang City. Employee turnover is a challenge for organizations as it can affect stability and work productivity. This research employs a quantitative approach using multiple linear regression analysis to examine the relationship between the independent variables—training and work motivation—and the dependent variable—employee turnover. The findings indicate that training has a negative and significant effect on employee turnover, meaning that the better the training provided, the lower the employee turnover rate. Additionally, work motivation also has a negative and significant effect on employee turnover, suggesting that the higher the work motivation, the lower the likelihood of employees leaving the company. These findings highlight the importance of improving training programs and motivation strategies to reduce employee turnover rates within organizations.