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Alfina Sitangganga; Darwin Lie; Robet Tua Siregar

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study seeks to investigate a consumer behavior model by evaluating the impact of interactive technology-driven digital innovation and perceived value on digital engagement, with customer behavior serving as a mediating variable within the retail sector in Jambi Province. A quantitative research design utilized a survey method with 150 retail consumers as participants. We used Structural Equation Modeling–Partial Least Squares (SEM-PLS) to look at both the measurement and structural models. The findings of the measurement model show that all indicators match the requirements for convergent validity. The outer loading values are all over 0.70, which means that the construct is reliable and valid. The evaluation of the structural model indicates that perceived value exerts a positive and significant influence on both consumer behavior and digital engagement. Also, how people act as consumers has a big effect on how they contact with and participate in digital media. This means that people who think retail services are more valuable are more likely to interact with and participate in digital media. Nevertheless, interactive technology-driven digital innovation does not exhibit a substantial direct impact on customer behavior or digital engagement. These findings suggest that value perception is more influential than technology innovation in determining consumer responses inside digital retail environments. This research enhances the body of knowledge regarding consumer behavior and digital marketing by highlighting the strategic significance of perceived value in augmenting consumer involvement within digital retail contexts.

Imra’ Atusssyafa; Poppy Alvianolita Sanistasya; Lailatul Hijrah; Annisa Wahyuni Arsyad

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The rapid development of digital technology, especially after the COVID-19 pandemic, has brought changes to people's behavior and lifestyle with the trend of digital payments. One of the advances in digital financial services technology is PayLater, a Fintech innovation that offers easy transactions in the form of loans and installments without a credit card. This study aims to analyze the influence of transaction convenience and risk perception on purchasing decisions using the PayLater feature on e-commerce platforms among Generation Z in Samarinda City. This study uses a quantitative approach with associative methods and multiple linear regression analysis using SPSS 27. The method used is purposive sampling to obtain a sample of 100 respondents from Generation Z in Samarinda City, aged 18-28 years, who have used PayLater on e-commerce platforms. The findings show that transaction convenience (X1) has a positive and significant effect on purchasing decisions, but risk perception (X2) does not have a significant effect on purchasing decisions. At the same time, both variables have a significant effect on purchasing decisions. The findings of this study are expected to provide valuable insights for the PayLater feature to design more effective strategies to improve customer satisfaction and transaction experience.

Nabila Fajrina; Andriyanto Andriyanto; Rabi'ah Adawiyah; Muhammad Firdaus Isfandi

Proceeding of the International Conference on Management, Entrepreneurship, and Business 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In response to the escalating challenge of packaging waste in the beauty industry, The Body Shop Indonesia has implemented a Green Marketing Mix through its Bring Back Our Bottles (BBOB) and Refill Station programs. This study aims to analyze the strategic implementation of this approach, assess consumer perceptions and engagement, and explore the inherent challenges and opportunities for future development. Employing a qualitative case study approach, the research collected data from five respondents who are The Body Shop consumers with prior participation in either the BBOB or Refill Station programs. Data were gathered through semi-structured interviews, observation, and a comprehensive literature review. Thematic analysis was subsequently performed, with findings validated through source and method triangulation. The results indicate that The Body Shop’s Green Marketing Mix has been effectively implemented, particularly in the elements of product (environmentally friendly packaging), promotion (campaigns via digital and print media), and physical evidence (store design that promotes a natural ambiance). Despite positive consumer responses and a strengthened brand image, persistent obstacles were identified, including limited access to program locations and insufficient information dissemination. The programs were found to be effective in enhancing customer loyalty and hold significant potential for expansion, particularly through targeted education and collaborative initiatives with youth communities. This study recommends expanding the programs’ geographical coverage, strengthening digital communication, and establishing strategic community partnerships. The findings are expected to make a meaningful contribution to the development of sustainable green marketing strategies within the beauty industry.

Rika Purnama Sari

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research aims to analyze bibliometric data using the supporting application Publish or Perish and mapping tools in VOSviewer with data in RIS format. The method used is descriptive quantitative to examine how Project-Based Learning can enhance creativity skills in entrepreneurship. From the search results, 200 journals were found from the years 2015-2024, which were then grouped into three categories based on their publication year. After categorizing the journal data, the most published articles were in 2022, indicating an opportunity for further research on the theme of entrepreneurial creativity. Entrepreneurial creativity can be possessed by students and can be developed through education. Entrepreneurship education is crucial to fostering creativity, innovation, and entrepreneurship, and provides information to those who wish to establish small-scale businesses. Entrepreneurship education can turn an individual into an entrepreneur and positively influence entrepreneurial attitudes and innovation. Entrepreneurship education not only imparts practical knowledge on how to start and manage a business but also plays a vital role in developing an entrepreneurial mindset, attitude, and skills such as perseverance, resilience to failure, and the desire to learn and grow. Project-based learning models can be used to enhance entrepreneurial motivation, as students not only understand the ideas but can also explain the importance of the knowledge and skills acquired.

Erna Wigati; Ilham Sentosa; Setiawan Priatmoko; Susilo Budi Winarno

Prosiding Seminar Nasional Ilmu Manajemen Kewirausahaan dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Digital technology has become an essential part of managing small and medium-sized enterprises (SMEs), especially in efforts to achieve business sustainability. Kampong Bharu, as an iconic area in Kuala Lumpur, is home to numerous micro, small, and medium-sized enterprises (MSMEs) operating in the culinary, craft, and tourism sectors, but faces challenges in implementing environmentally friendly practices. This research aims to analyze the application of green digital management to MSMEs in Kampong Bharu as a sustainable business strategy. The research method uses a qualitative approach with in-depth interviews and participant observation of 15 MSME actors. The research results show that integrating digital technology with environmentally friendly principles, such as paperless digital marketing, energy-efficient use, and sustainable packaging systems, can enhance the competitiveness and positive image transformation of MSMEs. This finding has practical implications for business owners and stakeholders in developing a digital-based green MSME model in historic urban areas. These findings can also serve as a guide for implementing sustainable business strategies in the MSME sector in other major cities.

Anteng Kiranti; Afif Arrosyid; Estelee Elora Akbar

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This research was conducted with the aim of analyzing and finding out about the empowerment of orphans at LAZNAS PPPA Daarul Qur'an Lampung through Islamic philanthropy-based educational funding. The approach used in this research is descriptive qualitative, using a case study method. The data collection process involved observation, interviews, and document review. Data analysis included data collection, data reduction, data presentation, and conclusion drawing, as well as data validation through triangulation. This study revealed that educational funding rooted in Islamic philanthropy at LAZNAS PPPA Daarul Qur'an Lampung includes budget revenues and expenditures with allocations prepared at the beginning of each year. The expenditure period can be tracked through the LAZNAS PPPA Daarul Qur'an Lampung online system. Distribution efforts include eliminating educational costs for orphans, providing basic necessities, distributing Mushabs for orphaned students who memorize the Qur'an, and supporting orphans. The evaluation of Islamic philanthropy-based education funding at LAZNAS PPPA Daarul Qur'an Lampung involved an analysis that showed that the role of the nadzir (manager) remains limited. All responsibilities and functions of the nadzir, particularly those of branch heads and fundraisers, are aimed at improving management. Furthermore, accountability is a factor taken into account when drafting the budget for the upcoming period.

Annisyah Nur Silalahi; Dita Handayani; Faris Haikal Hasibuan; Reni Ria Armayani Hasibuan

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study presents a comprehensive evaluation of three main Islamic monetary instruments Sukuk, the Islamic Interbank Money Market (PUAS), and Sharia Repo to strengthen the resilience and stability of Indonesia’s Islamic financial system. Using a descriptive literature review method, this study analyzes relevant academic sources, regulatory frameworks, and policy reports. Sukuk is examined as an asset-based instrument that plays a crucial role in medium- to long-term financing and fiscal management. PUAS is analyzed as a mechanism for short-term liquidity management among Islamic banks based on mudharabah and wakalah contracts. Meanwhile, Sharia Repo is evaluated through the sale and repurchase mechanism of Sharia State Securities (SBSN) to support liquidity stability in Islamic banking. The findings reveal strong synergy among these instruments in managing excess liquidity, controlling inflation, and strengthening the transmission of Bank Indonesia’s monetary policy in compliance with Sharia principles. This study recommends enhancing public literacy, strengthening innovative regulatory frameworks, and developing Islamic financial infrastructure to promote inclusive and sustainable growth in Indonesia’s Islamic financial sector.

Dimas Wahyu Fahriski; Agung Winarno; Subagyo Subagyo

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The development of artificial intelligence has revolutionized higher education by increasing the efficiency and personalization of learning, but it has also posed a major challenge in the form of a decline in students' critical thinking skills due to their dependence on technology. Therefore, an in-depth philosophical study through the post-positivism, critical theory, and constructivism paradigms is needed to understand its impact on cognitive and epistemological processes. This study aims to analyze how these three paradigms guide the development of critical thinking in the context of AI. It uses a descriptive-analytical method based on secondary data from academic literature such as journals and books that have been critically synthesized. The findings show that post-positivism views AI as a tentative critical realism tool for empirical verification. Critical theory critiques power relations, ideology, and the ethics of technological domination. Constructivism emphasizes the construction of social knowledge through human-centered design that supports creativity and collaboration. The positive impacts of AI include instant feedback and content adaptation, while the negative impacts include social isolation, weak digital literacy, and data privacy. Therefore, the implication is the wise use of AI with the assistance of teaching staff to strengthen reflective analysis, ethical literacy, and paradigm adjustments in accordance with the exact or social sciences to create multidimensional learning in the digital era.

Basima Nyaz Mohsin Al Mohammed; Nabaa Kadhim Hadi

Jurnal Nuansa : Publikasi Ilmu Manajemen dan Ekonomi Syariah 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Government expenditure is a great reason in economic stability and its impact on the balance of payments is dire. In this light, this paper seeks to use the time series analysis method and the ARDL model to investigate the association between the balance of payments of Iraq and the public spending within the 2004-2023 period. The Eviews 13 software was used to analyse it. The findings show that there is a positive association between spending by the people and balance of payment especially at the short run. The latter findings indicate that the efficiency of government expenditure reform is a necessary tool to accomplish the expansion and close the balance of payments deficit. This study highlights the importance of strategic fiscal policies and government spending in achieving a balanced economy and sustainable growth. Additionally, it emphasizes the need for continuous monitoring and adjustment of public spending to ensure its alignment with national economic objectives. The findings contribute to the understanding of fiscal policy implications in developing economies, especially in the context of Iraq’s economic challenges.  

Sugianto Sugianto; Gregory Arvianto Tantra

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The use of e-wallets is increasing in Indonesia, especially during the Covid-19 pandemic. The most popular digital wallets in Indonesia, such as Go-Pay, OVO, ShopeePay, Dana, and LinkAja, have adapted the mobile banking system, making it easy for users to download the app through the Play Store or App Store. According to Insight Asia, DANA is ranked third in terms of number of users after Gopay and OVO, with 221 respondents from major Indonesian cities. As an e-wallet platform created by PT Espay Debit Indonesi Koe Indonesia in 2018, DANA, as a local company, attracts people's interest and has become a popular choice. This study aims to identify the relationship and influence between Perceived Usefulness and Perceived Ease of Use on Decision to Use E-wallet, especially DANA, with Intention to Use E-wallet as an intervention variable. Through regression tests, the research findings show that Perceived Usefulness and Perceived Ease of Use have a positive and significant effect on Intention to Use DANA, and Intention to Use DANA has a significant effect on Decision to Use DANA. Intention to Use E-wallet mediates the relationship between Perceived Usefulness and Perceived Ease of Use with Decision to Use DANA. This result is obtained by looking at the results of statistical processing, where the p-value <0.005. These findings imply that the perceived usefulness and ease of use of the DANA application has the potential to encourage user interest in using e-wallets, which in turn can influence users' decisions to adopt DANA as an electronic payment method.

Muhammad Afrizal; Yudhi Novriansyah; Darham Darham

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to determine the influence of marketing strategies and consumer commitment on purchasing decisions for Yamaha NMAX products in Rimbo Bujang using quantitative analysis descriptive research methods with SPSS 26 tests on 96 respondents. The results of the study indicate that the Marketing Strategy variable (X1) has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. Then the Consumer Commitment variable (X2) also has a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. While simultaneously Marketing Strategy (X1) and Consumer Commitment (X2) together have a significant influence on the Purchase Decision (Y) of Yamaha NMAX products in Rimbo Bujang. The coefficient of determination (R²) value of 0.777 indicates that 77.7% of the variation in Purchase Decisions is influenced by Marketing Strategy and Consumer Commitment, while the remaining 22.3% is influenced by other factors outside this study. These findings provide important insights for more effective business strategies, especially in increasing product sales through a better approach to consumers. By understanding the factors that influence purchasing decisions, companies can optimize more targeted marketing strategies and increase levels of consumer satisfaction and loyalty.  

Afwani Zulianti Zakiroh; Fitriani Rahmatika; Nurul Inayatus Sholihah; Dani Rizana

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to deeply analyze the contribution of work motivation and work environment conditions in improving employee satisfaction and performance. The methodology applied is a Systematic Literature Review (SLR) following the guidelines of Wahono (2015) and Kitchenham (cited in Fauzi et al., 2018). Data were collected through literature exploration in Google Scholar, Garuda Ristekdikti, and university journal websites with a publication limit between 2020 and 2025. Through a selection process, a number of relevant articles were successfully collected for narrative analysis. The results of the study revealed that work motivation has a positive and significant influence on employee performance, both directly and indirectly through job satisfaction as a mediator. A supportive work environment also plays a crucial role in increasing employee enthusiasm, productivity, and job satisfaction. Overall, the synergy between high work motivation and a conducive work environment can create maximum performance and strengthen employee loyalty to the organization. The results of this study provide importance for human resource managers to pay more attention to motivation and work conditions as an approach to improving performance and efficiency in organizations.

Arif Hadi Prasetyo; Rengga Kusuma Putra; Nunung Wulan Sari; Siti Masrokhah; Ahmad Arif

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role of emotional response in the relationship between price discounts, store atmosphere, and shopping emotions on impulse buying among Matahari Department Store Pekalongan consumers. This study used a quantitative method with an accidental sampling technique on 100 respondents. Data analysis was conducted through instrument testing, classical assumption testing, hypothesis testing (t-test), path analysis, and the Sobel test. The results showed that price discounts had a significant effect on impulse buying. Store atmosphere was also proven to have a significant effect on impulse buying. Furthermore, shopping emotions had a significant effect on impulse buying. In addition, emotional response had a significant effect on impulse buying and was proven to mediate the influence of price discounts, store atmosphere, and shopping emotions on impulse buying. This study provides important insights for marketers, especially in designing marketing strategies that prioritize the influence of consumer emotional factors in driving impulsive behavior. By considering these factors, companies can be more effective in increasing sales through setting price discounts, store atmosphere, and utilizing consumer emotions positively.

Febryansyah Putra Siregar; Alif Afsal Zaydan; Nazwa Desy Kamila; Abdurrozaq Hasibuan

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

In the era of globalization and digital transformation, organizations strive to maintain competitiveness through optimizing internal factors such as work culture, business process engineering (BPR), and decision support systems (DSS). This qualitative research based on a Systematic Literature Review (SLR) analyzes the relationship between these three using the Denison Organizational Culture Model, Hammer & Champy BPR, and the Resource-Based View (RBV). It finds that work culture mediates the implementation of BPR and DSS to increase efficiency by 30-50%, employee productivity, and sustainable competitive advantage. Case studies such as the Toyota Production System (TPS) confirm this synergy, resulting in reduced costs, cycle times, and improved service quality. This research also emphasizes the importance of a strong work culture in supporting the implementation of new technologies and methodologies, which in turn strengthens the company's market position. Thus, organizations that are able to integrate these three elements will be better prepared to face the challenges of globalization and dynamic changes in their industry, creating a sustainable advantage and being able to survive in a highly competitive market.

Choirul Anam; Muhammad Saiful Rijal; Iva Khoiril Mala

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study developed the Weton-Based Leadership Model as a leadership framework that integrates Javanese cultural values from the weton system with modern leadership theories, such as transformational, servant, charismatic, and situational leadership. Using a postmodern paradigm with an exploratory qualitative approach, this study utilizes pattern matching and explanation building methods through in-depth interviews with cultural experts and human resource management practitioners, as well as analysis of Javanese cultural documents. The results of the study identify five key components in the model, namely self-awareness, value alignment, situational adaptability, team harmony, and risk governance. These five components interact with each other to form contextual leadership that is in harmony with personal identity, organizational culture, and environmental demands. The practical implications of this study include the use of weton as a reflective instrument in recruitment, personalized leadership development, and the strengthening of an inclusive organizational culture. Further research is recommended to test this model in various industrial contexts through quantitative methods and longitudinal approaches.

Ida Ayu Nuh Kartini; Diah Ayu Susilaningtias; Jeslin Cecelia Thunggal; Revalia Wulan Suryani; Teresya Dwigantara Wega

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study analyzes the effectiveness of using BNI Bank’s QRIS in improving transaction convenience and efficiency at the canteen of Universitas 17 Agustus 1945 (UNTAG) Surabaya. The research was conducted by a team led by Ida Ayu Nuh Kartini, S.E., M.M., together with students of the Management Study Program, during November–December 2025. The rapid development of digital banking has encouraged the adoption of QRIS as a standardized non-cash payment system regulated by Bank Indonesia. This study aims to examine the level of QRIS BNI utilization, assess ease of use (application access and QR code scanning), and evaluate transaction efficiency, including time savings, queue reduction, and error minimization. A descriptive quantitative approach was employed using a survey method with a five-point Likert scale questionnaire distributed to 36 respondents consisting of students, lecturers, and administrative staff who had used QRIS at the canteen. Primary data were analyzed descriptively using averages and percentages, supported by relevant literature. The results show that QRIS is perceived as highly effective, with scores above 90% for ease of use (95%), transaction speed (92.78%), reduction of change-related issues (97.78%), support for digitalization (97.22%), and security (91.11%). The main limitation identified is dependence on internet connectivity (85%). Overall, respondents strongly support the full implementation of non-cash payment systems at the campus canteen.

Faradiba, Firstya Trista; Sodikin, Alvino Oktavierdinand; Sandari, Tries Ellia

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The 2018 financial statement manipulation case of PT Garuda Indonesia Tbk revealed a violation of the ethical principles of the public accountant profession and weak auditor independence in detecting irregularities in revenue recognition. This incident has created an urgency to empirically test the extent to which professional ethics influence auditor independence in preventing financial statement manipulation. This study aims to analyze the influence of public accountant professional ethics on auditor independence using quantitative research methods. Data were obtained through variable measurements using structured instruments which were then processed and analyzed using the SPSS application through validity tests, reliability tests, simple linear regression analysis, and t-tests to determine the significance of the influence between variables. The results of the study indicate that professional ethics has a positive and significant influence on auditor independence, where the stronger the application of ethical principles, the higher the level of auditor independence in carrying out their professional duties. The conclusion of this study confirms that the consistent application of professional ethics is a fundamental factor in maintaining auditor objectivity and preventing the recurrence of financial statement manipulation cases such as those that occurred at PT Garuda Indonesia Tbk.

Rahma, Daniar Wulan Aura; Prastiyas, David Indra; Makatita, Tegar Fajar Ramadhan; Cahyarani, Dyah Mita; Nugroho, Gwenda Vania Putri +1 more

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

The objective is to analyze the competitiveness of modern retail through the integration of SWOT analysis as a basis for formulating more targeted strategies using qualitative descriptive methods. This paper identifies the strengths, weaknesses, opportunities, and threats that drive the performance of modern retail based on literature and empirical findings from various previous studies. The results of the analysis show that the main strengths of modern retail lie in product completeness, competitive prices, strategic locations, and operational efficiency. Meanwhile, weaknesses arise from suboptimal digitization, minimal online promotion, limited service innovation, and outdated inventory management. Meanwhile, opportunities arise from changes in digital-based shopping behavior, while threats emerge from the dominance of large retailers, e-commerce competition, and economic fluctuations. Based on the SWOT integration, a strategy is formulated that includes strengthening digitalization, optimizing online marketing, improving service quality, and modernizing operational systems to support long-term competitiveness.

Putri, Bintang; Winarno, Agung; Subagyo Subagyo

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This article examines the role of axiology as a value dimension in the philosophy of science, which serves to guide science so that it not only produces knowledge but also provides benefits that align with humanitarian, ethical, and sustainable values. This research uses a library study method by reviewing various literature discussing the concept of axiology. The results of the study indicate that science cannot be viewed as a value-free activity, because every stage of the scientific process, from problem selection and method development to data interpretation and application of research results, is constantly influenced by social norms, moral considerations, and certain values. Therefore, axiology plays a crucial role in ensuring that scientific progress prioritizes human welfare and does not have destructive impacts. Furthermore, critical thinking skills are an important element in the application of axiology, as they enable humans to assess and consider the benefits and consequences of science more deeply. This study also emphasizes that scientists have a moral responsibility both internally, such as maintaining academic integrity and scientific objectivity, and externally, namely ensuring that research results are utilized for the common good. Thus, this article highlights the importance of integration between science, ethics, and values ​​as a foundation for developing knowledge that is not only scientifically correct, but also morally good and beneficial for the sustainability of life.

Ricky Bryan D.P. Tampubolon; Annisa Intan Kirana; Kiki Septia Ihwan; Moh Wildan Muzakka Khaizulmuna; Yesha Novita Rusmana

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the effect of accounts payable, profitability, and Other Comprehensive Income (OCI) on audit fees in FMCG Food & Beverage companies listed on the Indonesia Stock Exchange for 2020–2024. A quantitative method using multiple linear regression was applied, supported by classical assumption tests including normality, multicollinearity, and heteroscedasticity tests which indicated that the model is statistically valid. The regression results show that accounts payable significantly affects audit fees (sig 0.002), while profitability (sig 0.286) and OCI (sig 0.064) have no significant partial effect. Simultaneously, all variables significantly influence audit feeswith an F-test value of 0.000. The coefficient of determination (R²) of 0.576 indicates that 57.6% of audit fee variation is explained by the independent variables. These findings highlight that company risk, reflected in higher accounts payable, is the primary determinant of audit fees in the FMCG sector.