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Micro, small, and medium enterprises (MSMEs) are crucial for driving regional economic expansion. Many MSMEs have not yet optimally utilized accounting data in selecting investments. This study aims to analyze the influence of accounting knowledge, entrepreneurial traits, and subjective norms on the use of accounting information in investment decision-making among MSMEs in Semarang City. Using a quantitative approach, this study surveyed 80 MSMEs selected through purposive sampling. Data were obtained through questionnaires with a five-point Likert scale and analyzed using multiple linear regression with the help of SPSS after undergoing validity, reliability, and classical assumption tests. The results showed that partially accounting knowledge (t = 3.337; sig = 0.001) and entrepreneurial traits (t = 2.272; sig = 0.026) had a positive and significant effect on the use of accounting information, while subjective norms had no significant effect (t = -0.788; sig = 0.433). Simultaneously, the three independent variables significantly influence the use of accounting information (F = 5.306; p = 0.002) with a coefficient of determination (R²) of 0.173. This finding indicates that increasing accounting and entrepreneurial knowledge can encourage the use of accounting information in investment decision-making in MSMEs.

Digital transformation in the management of state property is a necessary step towards achieving transparent and accountable governance. The Minstry of Finance, through the Directorate General of State Assets, has developed the State Asset Management Information System Version 2 application as a means of digital based management, but its implementation still faces challenges related to interest in its use by work unit operators. This study aims to evaluate the impact of intentions, attitudes, and subjective norms on interest in using the SIMAN V2 application at the Surabaya State Assets and Auction Service Office using the Theory of Reasoned Action (TRA) approach. Using a quantitative design through a survey, this study was conducted at the Surabaya KPKNL with subjects being SIMAN V2 application operators in work units in the working area. Data colection techniques used a questionnaire with a Likert scale. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) using SmartPLS software. The results of the study indicate that intention, attitude, and subjective norms have a positive and significant effect on interest in using the SIMAN V2 application. This study shows that psychological and social factors play an important role in supporting technology adoption in the public sector. The conclusion emphasizes that increased interest in use can be achieved by strengthening individual intentions, forming positive attitudes, and providing workplace support. Increased socialization, ongoing technical training, and recommendations for further research institutional supportfrom agencies to optimize the use of the SIMAN V2 application.

Taxes play a vital role as the primary source of state revenue and a key instrument for financing national development through the State Budget (APBN). This study aims to analyze the determinants of tax compliance among Micro, Small, and Medium Enterprise (MSME) taxpayers in Semarang City, with a particular focus on the effects of tax policy, subjective norms, and financial performance. A quantitative associative approach was employed, using primary data collected through questionnaires distributed to 100 MSME taxpayers selected via purposive sampling. The data was analyzed using the Partial Least Squares (PLS) method with WarpPLS software. The results indicate that tax policy and subjective norms have a positive and significant effect on MSME tax compliance, while financial performance shows no significant effect. The adjusted R² value reveals that the model explains 87.2% of the variance in taxpayer compliance. To enhance MSME tax compliance, the government should simplify tax regulations, strengthen social norms through education and community engagement, and ensure consistent, transparent, and fair implementation of tax policies

This study aims to analyze in-depth the interest of the Setro Village community in choosing PNM Mekaar Syariah financing as a source of capital for micro and small enterprises (MSMEs). This phenomenon is interesting because it shows how economic, social, and spiritual factors contribute to the financial decisions of rural communities. This research was conducted using a qualitative exploratory approach, using case studies and in-depth interviews with key informants. To explain the relationship between attitudes, subjective norms, and behavioral control on community intentions to choose Islamic financing, data analysis was conducted thematically. The Theory of Planned Behavior (TPB) framework was also used. The study shows that positive community perceptions of ease of access, economic benefits, and compliance with Islamic principles are the main factors shaping community interest in PNM Mekaar Syariah. Fast, easy, and uncomplicated financing increases consumer trust and enhances perceived behavioral control. Conversely, increased business capital and family income enhance the sustainability of micro-enterprises. The institution is given moral legitimacy and spiritual conviction by the implemented Islamic values, such as the yield system and the freedom from usury. Community participation decisions are also driven by social factors such as group support, advice from group leaders, and the quality of service provided by field officers. Theoretically, this study adds local religiosity and socio-cultural aspects to enrich the application of the Theory of Planned Behavior in the context of rural Islamic finance.

The development of e-commerce and social commerce has driven significant changes in student shopping behaviour, including at FEB UNDARIS. Ease of access, digital promotions, and the influence of social media have led students to shop online more frequently, even impulsively. This study aims to analyse how attitudes, subjective norms, and perceived behavioural control interact in shaping students' online shopping behaviour using the Theory of Planned Behaviour (TPB) framework. This study uses a descriptive qualitative method with in-depth interviews with ten students who actively shop online. The data were analysed to understand the experiences, perceptions, and social factors that influence their decisions in digital transactions. The results show that positive attitudes towards efficiency and promotions, social pressure from friends and influencers, and high perceived behavioural control due to technological convenience work simultaneously to reinforce online shopping intentions and actions. These three TPB components support each other and trigger increasingly impulsive consumption patterns in the digital environment.

Islamic economic instruments in the Indonesian economic system play an important role, such as waqf which can provide many benefits to society. Waqf instruments continue to innovate, where previously they were limited to land or buildings, now there are waqf instruments in the form of money. However, cash waqf is considered to be still not optimal because the potential of existing waqf is very far from the waqf that can be collected. This study aims to determine whether there is an influence of attitudes, subjective norms, performance expectations and social influences on intentions to endow money. The population of this study is the Muslim community in the city of Semarang. By taking a sample of 150 respondents by purposive non-random sampling. The data collection used a Googleform questionnaire, the data analysis method used SEM (Structural Equation Model) based on the SmartPLS 3.0 application. The results showed that the research model used was valid and reliable so that it was used properly. Based on the hypothesis test, the result is that attitude has a positive and significant direct effect on the intention of cash waqf. Subjective norms have a positive and not significant direct effect on cash waqf intentions. Performance Expectation has a positive and significant effect on cash waqf intentions. Social influence has a positive and insignificant effect on cash waqf intentions. The conclusion from this study is that the higher the attitude factor in a person which comes from beliefs in behaviour, the higher the intention of cash waqf, and the higher the performance expectation factor which comes from the level of confidence in obtaining profits in behaviour, the higher the intention of cash waqf. Likewise, subjective norm factors originating from social pressure have no influence on cash waqf intentions and social influence factors originating from social pressure in perceiving the use of the system have no influence on cash waqf intentions.

The dominance of foreign footwear brands in Indonesia remains strong despite the growing awareness of supporting local products. This phenomenon raises questions about the factors that drive consumer purchase intention toward local brands, particularly among younger generations. This study aims to examine the influence of ethnocentrism, attitude, subjective norms, and perceived behavioral control on the purchase intention of Ventela, a local footwear brand, using the Theory of Planned Behavior (TPB) framework. A quantitative approach was employed by distributing questionnaires to 150 respondents in Yogyakarta who had never purchased or used Ventela products. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that ethnocentrism, attitude, subjective norms, and perceived behavioral control significantly and positively affect consumers’ purchase intention toward Ventela. Theoretically, this study extends the application of TPB by incorporating ethnocentrism as an additional predictor of purchase intention for local products. Practically, the findings suggest that producers should emphasize national pride in their marketing strategies, enhance product quality and design, and expand purchasing accessibility. The main limitation of this study lies in its focus on a single brand and a limited sample size, suggesting that future research should broaden the context and include more diverse respondents.

This study aims to analyze the influence of Online Advertising on purchasing decisions for Skintific products by considering the mediating role of Trust and Social Media Engagement. Skintific, as a digital-native skincare brand, actively utilizes digital marketing strategies through various social media platforms such as Instagram, Tiktok, or e-commerce like Shopee to increase consumer appeal, especially in Malang City. This study uses a quantitative approach with the Partial Least Squares Structual Equation Modeling (PLS-SEM) method to test the relationship between variables. The sample was obtained through a purposive sampling technique with 114 respondents who are active consumers of Skintific. The results of this study indicate that Online Advertising has a significant effect on purchasing decisions, both directly and through the mediation of Trust and Social Media Engagement. Theoretically, this study extends the application of the Theory of Reasoned Action (TRA) in explaining the formation of attitudes and subjective norms of consumers towards digital advertising, as well as the Technology Acceptance Model (TAM) which shows how perceived ease and usefulness of digital advertising content affect user engagement. Customer Trust Theory in E-Commerce is used to explain how trust is formed in online transactions, while Relationship Marketing Theory emphasizes the importance of long-term interactions between brands and consumers. The Theory of Planned Behavior (TPB) expands this framework by adding the construct of behavioral control, which explains how consumers' perceptions of ease and barriers contribute to purchasing decisions. Social Influence Theory is used to understand the influence of social norms and online community opinions on purchase intentions, and Uses and Gratifications Theory (UGT) to examine consumer motivations in accessing and interacting with digital content based on information needs, affection, and self-identity. This research provides theoretical contributions in strengthening the relevance of integrating several consumer behavior theories in a digital context.

This study aims to analyze the influence of financial literacy, investment risk, sharia compliance, and subjective norms on individual’s interest in investin in sharia-based securities crowdfunding (SCF) stock instruments in Jakarta. A quantitative approach with descriptive method was employed in this research. Primary data were collected through questionnaires distributed to 240 respondents selected using purposive sampling. The population in this study consisted of individuals who are interested in sharia SCF stocks and reside or work in Jakarta. The data were analyzed using structural equation modeling-partial least squares (SEM-PLS). The results indicate that finansial literacy, investment risk, sharia compliance, and subjective norms have a positive and significant influence on investment interest in sharia-based securities crowdfunding stock in Jakarta.

This study aims to analyze the factors that influence the acceptance of Shopee e-commerce technology among students with an integrative approach between the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB). External constructs such as perceived trust, perceived security, and innovativeness are also included to strengthen the model. This study uses a quantitative approach with a descriptive-verification design and Structural Equation Modeling (SEM) analysis technique. Data were collected through an online questionnaire answered by 135 active Shopee student users. The results of the analysis show that perceived ease of use has a significant effect on perceived usefulness and attitude toward usage, while perceived usefulness also has a significant effect on attitude and intention to use. Social factors such as subjective norms, as well as psychological factors such as trust and security have been shown to have a positive effect on usage intention. However, perceived behavioral control does not have a significant effect. This study provides a theoretical contribution to the modeling of digital technology adoption and has practical implications for e-commerce industry players in developing strategies based on student users.    

The purpose of this research are to determine the influence of creativity, entrepreneurial attitude, perceived behavioral control, and subjective norms on the entrepreneurial intention of students at Sebelas Maret University, Surakarta This research is quantitative research with descriptive analysis. The sample in this study consisted of 381 active students at Sebelas Maret University, Surakarta who were currently taking or had previously taken entrepreneurship courses. Data collection was conducted using a questionnaire distributed via Google Forms. Data analysis used Structural Equation Modeling (SEM). The results of this study indicate that creativity, entrepreneurial attitude, perceived behavioral control, and subjective norms have a positive and significant effect on entrepreneurial intentions of active students of Sebelas Maret University, Surakarta. The conclusion of this study proves that the Theory of Planned Behavior has a relationship with the level of entrepreneurial intentions of students. The transformation of the Indonesian economy can be attempted by increasing the number of entrepreneurs through improving the quality of entrepreneurship education in universities.

Whistleblowing is a vital mechanism for exposing unethical practices and ensuring accountability in organizations. This systematic literature review explores the interplay between the Theory of Planned Behaviour (TPB) and social influence factors—conformity, compliance, and obedience—in shaping whistleblowing behaviour. The review examines empirical and theoretical studies from 2004 to 2024 to identify how TPB constructs (attitudes, subjective norms, and perceived behavioural control) integrate with social influence dynamics to influence the intention and action of whistleblowing. The findings highlight that attitudes toward whistleblowing, shaped by personal ethics and organizational culture, significantly influence individuals’ willingness to report misconduct. Subjective norms, reflecting the perceived social pressure to act or remain silent, often intersect with conformity and compliance, either encouraging or deterring whistleblowing. Perceived behavioural control, influenced by organizational support structures and fear of retaliation, determines the feasibility of acting. The role of obedience to authority emerges as a double-edged sword, where supportive leadership fosters whistleblowing while hierarchical pressures discourage it. Furthermore, the review underscores the importance of ethical climates and whistle-blower protection mechanisms in mitigating the negative impact of social pressures. It also identifies gaps in existing research, including the limited exploration of whistleblowing in diverse cultural contexts and the lack of longitudinal studies examining long-term impacts. This study contributes to the literature by providing an integrated framework that combines TPB and social influence theories to understand whistleblowing behaviour. It offers practical insights for policymakers and organizational leaders to design interventions that encourage ethical reporting and protect whistle blowers.

Executive polyclinic in the hospital provides premium health services for middle to upper-socioeconomic patients. However, the low utilization of executive polyclinic services is a concern for hospital management. This study uses the Theory of Planned Behavior framework to understand the factors that influence patient intention to visit the executive polyclinic. This study aims to analyze the effect of subjective norms and brand image on visiting intentions through attitudes toward visiting the Executive Polyclinic of dr. Sitanala Central General Hospital. The quantitative causal research method is to determine the relationship between variables based on previous hypotheses. Data were collected through questionnaires from 135 patients and visitors who had never visited the Executive Polyclinic of dr. Sitanala Central General Hospital was selected using Stratified Random Sampling. The analysis was carried out using SEM-PLS. The results showed that subjective norms and brand image influenced visiting attitudes and visiting intentions, and visiting attitudes influenced visiting intentions. In addition, attitudes mediate the influence of subjective norms on visiting intentions and brand image on visiting intentions. In a managerial context, this research can be a basis and reference for hospital management to improve communication and information systems, human resource (HR) management for medical personnel, patient experience management systems, and patient education systems.

Background: The e-commerce industry in Indonesia has experienced extraordinary growth in recent years.  The rapid growth of e-commerce then gave birth to e-commerce in the form of a travel agent service called Traveloka.  Currently, the tagline #DontWorryNoLoss is the latest benefit offered by Traveloka to its consumers.  The #DontWorryNoLoss campaign by Traveloka on Instagram is aimed at getting the target audience interested in buying their products online, which in this context is travel agent services through their application or website.  Purpose: This research aims to examine the influence of the #DontWorryNoLoss campaign on the Traveloka Instagram account on online purchase intention.  The background to this problem is the rapid growth of e-commerce and the role of social media in product promotion.  The problem formulation focuses on how attitude toward the behavior, subjective norms, and perceived behavioral control influence consumer purchasing intentions.  The theory used in this research is the Theory of Planned Behavior developed by Ajzen (1991).  The aim of the research is to determine the significant influence of these three variables on the online purchase intention of Instagram followers @traveloka.id.  Method: The research method used was an explanatory survey by distributing questionnaires to 81 respondents.  Results: The results of this research show that there is a positive and significant influence of the #DontWorryNoLoss campaign on the online purchase intention of @traveloka.id followers.

This study analyzes the effect of the variables contained in the Theory of Planned Behavior, namely attitudes, subjective norms, perceived behavioral control on taxpayers' intentions. The sample in this study were taxpayers registered with MSMEs in Semarang Regency. The number of samples is 125 taxpayers. The sampling technique used was the solvin formula. The data analysis technique used is multiple linear regression analysis using SPSS version 26. The results of hypothesis testing indicate that attitudes have a direct effect on taxpayer intentions, while subjective norms and perceived behavioral control do not directly affect taxpayer intentions.