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This study aims to determine the analysis of bankruptcy potential based onThe Zmijewski model was applied to aviation subsector companies listed on the Indonesia Stock Exchange (IDX) for the 2021-2022 period. The data used in this study is quantitative, and the data sources are secondary data, with data collection techniques using literature and documentation. The method used in this study is descriptive with a quantitative approach. This method aims to describe a condition in detail by using numbers to process and interpret data. The analysis technique used in this study is the Zmijewski method using 3 ratios. Based on the results of this study, it can be concluded that using the Zmijewski method, all 3 aviation subsector companies have the potential to go bankrupt. The aviation subsector companies listed on the IDX are: PT AirAsia Indonesia Tbk (CMPP), PT Garuda Indonesia (Persero) Tbk (GIAA), and PT Jaya Trishindo Tbk (HELI).

The rise of social commerce platforms such as TikTok Shop reflects the integration of entertainment social interaction, and commerce. Features like Live Streaming and Flash Sale are widely recognized for shaping interactive shopping experiences that can trigger Impulsive Buying, particularly among Generation Z, who are highly engaged with digital media. This study explores the direct and indirect effects of Live Streaming and Flash Sale on Impulsive Buying, with Positive Emotion as a mediating variable. A quantitative approach was employed through an online survey of 200 Generation Z respondents in Greater Jakarta, analyzed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). Results show that Live Streaming and Flash Sale significantly influence Impulsive Buying, both directly and indirectly through Positive Emotion. The findings highlight the mediating role of emotional factors in digital marketing strategies and suggest that emotionally engaging, video-based shopping experiences can strengthen consumer involvement and enhance sales performance.

An Initial Public Offering (IPO) is a company's strategy to obtain additional capital and increase transparency of financial performance. This study aims to analyze the financial performance of PT Daya Cipta Integrasi Indonesia Tbk (DCII) before and after the IPO based on liquidity, solvency, and profitability aspects using financial report data for the 2020–2024 period obtained from the Indonesia Stock Exchange (IDX) and the company's official website. The research method used is documentation and literature study. The data analysis technique used is quantitative descriptive analysis by calculating liquidity ratios consisting of the Current Ratio, Quick Ratio, and Cash Ratio, solvency ratios consisting of the Debt to Asset Ratio and Debt to Equity Ratio, and profitability ratios consisting of Net Profit Margin, Return on Assets, and Return on Equity. The results of the study indicate that after the implementation of the Initial Public Offering (IPO), the financial performance of PT Daya Cipta Integrasi Indonesia Tbk has changed. The company's liquidity performance is still below industry standards, solvency performance is in good condition with a low level of dependence on debt, while profitability performance shows good results and is above industry standards.

This study aims to examine the effects of audit risk, operational complexity, and internal control systems on audit quality. High audit risk and increasingly complex business operations present significant challenges for auditors in obtaining sufficient and appropriate audit evidence, while effective internal control systems are expected to improve the reliability of financial reporting and support higher-quality audit outcomes. A quantitative research approach with an explanatory design was employed. Secondary data were collected from annual reports and audited financial statements of companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The sample was selected using purposive sampling based on predetermined criteria. Data analysis was conducted using descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination. The findings indicate that audit risk has a significant negative effect on audit quality, suggesting that higher audit risk increases the likelihood of material misstatements and reduces audit effectiveness. Operational complexity also has a significant negative effect on audit quality because diversified business activities require broader audit procedures and greater professional judgment. Conversely, internal control systems have a significant positive effect on audit quality by improving the reliability of financial information and reducing control risk. Furthermore, audit risk, operational complexity, and internal control systems simultaneously have a significant influence on audit quality. These findings highlight the importance of comprehensive risk assessment, effective internal control implementation, and appropriate audit planning in enhancing audit quality. The study contributes to the auditing literature by providing empirical evidence regarding the combined effects of organizational and audit-related factors on audit quality in publicly listed companies.

PT Erajaya Beauty & Wellness is a business vertical within the Erajaya Group operating in the beauty and health industry. EBW imports, distributes, and operates a retail network selling beauty and health products throughout Indonesia. PT Erajaya Beauty & Wellness requires strategic company information. This cannot be achieved without the support of an information system, which calculates daily estimates and calculations. This problem can be addressed by using an ERP system. The purpose of this research is to collect all invoice, purchase order, GRN, item, sales, sales return, and purchase return data from the company immediately during the initial transaction, store, process, and update it in real time. This ensures that employees can share information, and managers can obtain more comprehensive, accurate, and timely information to support decision-making. The research method used was interviews with the company and business process managers at PT Erajaya Beauty & Wellness. Based on observations, after using the accurate ERP system, PT Erajaya Beauty & Wellness can directly control and view the required data in real time, resulting in greater efficiency.

This research aims to analyze the effect of price, co-branding, and viral marketing on the purchase decision of HMNS x Tsana Rintik Sedu perfume. The analysis method in this research uses quantitative primary data with data collection techniques through questionnaires to 100 respondents. Data analysis techniques use multiple linear regression with the help of SPSS. The results of the research show that the variables of price and viral marketing have a partial and significant effect, while the variables of co-branding does not have a partial and significant effect on the purchase decision of HMNS x Tsana Rintik Sedu perfume. In addition, price, co-branding, and viral marketing have a simultaneous effect on the purchase decision of HMNS x Tsana Rintik Sedu perfume.

Digitalization has brought significant transformations to the interaction patterns between consumers and traditional market merchants, triggering a shift from conventional face-to-face meetings toward a combination of direct and digital-based communication such as social media and instant messaging applications. This phenomenon in Sukosari Market, Bondowoso demonstrates that technology utilization accelerates the processes of promotion, communication, and non-cash transactions, thereby increasing trade efficiency without eliminating the core social values that characterize traditional markets. Through a descriptive qualitative approach, it is revealed that merchants adapt by utilizing digital devices to retain customers, while consumers benefit from flexible access to price information and stock availability. Nevertheless, challenges such as low digital literacy and limited technological devices are still faced by some senior merchants. Personal relationships, emotional closeness, and the bargaining tradition are maintained as foundations that preserve the existence of traditional markets amidst the currents of modernization. The integration between digital technological advancements and social relationships proves that digitalization is not merely a substitute, but a complementary means that reinforces the sustainability of modern economic interaction spaces.

In the era of globalization, language functions not only as a means of communication but also as a medium for negotiating identity and representing culture. This study examines the relationship between language use and cultural identity in No Na’s bilingual song “Rollerblade.” It aims to identify the types and communicative functions of code-switching based on Hoffmann’s framework, the types of code-mixing based on Muysken’s framework, and the ways in which these linguistic choices construct a cultural Third Space through Homi K. Bhabha’s postcolonial theory. This study employed a qualitative descriptive method. The data consisted of selected lyrical expressions containing Indonesian and English linguistic elements. The data were collected through purposive sampling and analyzed by classifying the forms of code-switching and code-mixing, identifying their communicative functions, and interpreting their relationship with Third Space dynamics. The findings reveal inter-sentential, intra-sentential, and tag code-switching, as well as insertion and congruent lexicalization in code-mixing. These linguistic strategies function to express group identity, provide interjections, clarify intentions, discuss particular topics, and emphasize statements. Their interaction reflects cultural mimicry, ambivalence, and subaltern agency. The findings indicate that No Na does not merely imitate Western popular culture but actively negotiates local and global identities by normalizing Indonesian cultural expressions within a global musical context. Thus, “Rollerblade” demonstrates how young people can participate in global culture while maintaining and reconstructing their local cultural identity.

This study examines the effects of competence, work motivation, and work environment on employee performance in financial service companies in Yogyakarta. A quantitative approach with a descriptive and verification survey design was employed. The study population consisted of 145 permanent employees, from whom 100 respondents were selected using simple random sampling. Data were collected through a questionnaire using a five-point Likert scale and analyzed with IBM SPSS Statistics Version 26. The analytical procedures included validity and reliability testing, classical assumption testing, multiple linear regression, partial t-tests, simultaneous F-tests, and the coefficient of determination. The results demonstrate that competence has a positive and significant effect on employee performance. Work motivation and work environment also positively and significantly influence employee performance. Simultaneously, the three independent variables significantly affect employee performance, explaining 72.6% of its variation, while the remaining 27.4% is associated with factors outside the research model. Competence is identified as the most dominant predictor of employee performance. These findings indicate that employee performance can be improved through integrated human resource policies that strengthen professional competence, enhance work motivation, and create a safe, supportive, and conducive work environment. This study provides practical evidence for financial service company management in designing employee development, reward, and workplace improvement programs.

Losses resulting from financial statement manipulation impact not only owners and internal management, but also investors, creditors, the government, and the public. This study analyzes industry characteristics, external pressures, justifications, and arrogant behavior by observing companies in the energy sector, including the oil, gas, and coal sub-sectors listed on the Indonesia Stock Exchange for 2020-2024. Sampling was conducted using a purposive sampling method on 16 companies out of 81 companies listed on the Indonesia Stock Exchange. The research data used were quantitative and secondary data. The analysis was conducted using a panel data regression method using Eviews software version 12. The results of the study indicate that there are indications of the influence of industry characteristics and justifications on fraud in manipulating financial statements, but there is no strong indication of the influence of external pressures and arrogant behavior on the occurrence of financial statement manipulation. There are loopholes in exploiting accounts receivable using fictitious sales, which impacts the recognition of profit/loss, as well as the justification of the company's accrual value which is engineered to achieve hidden goals. With a coefficient of determination of 20%, these factors were found to have a simultaneous influence on financial reporting fraud.

This study aims to analyze the influence of ASN digital competence and digital leadership on public service effectiveness, both directly and indirectly through technology utilization as a mediating variable. The population of this study consists of Aparatur Sipil Negara (ASN) working in Semarang City. A purposive sampling technique was employed with criteria including ASN involved in public service delivery, having a minimum of one year of work experience, actively using digital technology, and willing to participate as respondents. The sample comprised 100 respondents. Primary data were collected through structured questionnaires. Data analysis was conducted using Structural Equation Modeling–Partial Least Squares (SEM-PLS) version 3. The results indicate that ASN digital competence and digital leadership have a positive and significant direct effect on public service effectiveness. Technology utilization also has a positive and significant effect on public service effectiveness. Furthermore, ASN digital competence and digital leadership significantly influence technology utilization. The mediation analysis demonstrates that technology utilization positively and significantly mediates the relationship between ASN digital competence, digital leadership, and public service effectiveness.

This study examines the effects of the Current Ratio, Debt-to-Equity Ratio, and Return on Equity on the stock price of PT United Tractors Tbk during the 2016–2023 period. The study employed a quantitative approach using secondary data obtained from the company’s quarterly financial statements and stock price records published by the Indonesia Stock Exchange and the company’s official website. Purposive sampling was applied, resulting in 32 quarterly observations. The data were analyzed using descriptive statistics, classical assumption tests, multiple linear regression, partial significance tests, simultaneous significance tests, and the coefficient of determination with IBM SPSS version 25. The results show that the Current Ratio has a negative and significant effect on stock price, with a significance value of 0.030. In contrast, the Debt-to-Equity Ratio and Return on Equity do not have significant partial effects, with significance values of 0.087 and 0.380, respectively. Simultaneously, the three financial ratios have a significant effect on stock price, as indicated by a significance value of 0.049. The adjusted coefficient of determination is 0.160, indicating that the model explains 16% of the variation in stock price, while the remaining 84% is associated with factors outside the model. These findings indicate that liquidity, leverage, and profitability should be considered collectively when evaluating stock price movements, although other financial and market-related factors remain dominant.

This study aims to analyze the effect of person–organization fit and person–job fit on employee performance, with affective commitment as an intervening variable. The study employs a quantitative approach using a survey method by distributing questionnaires to employees, and the data are analyzed using SEM-PLS to examine the relationships among variables. The results indicate that person–organization fit and person–job fit have a positive and significant effect on employee performance. Furthermore, affective commitment is proven to have a positive and significant effect on employee performance and is able to mediate the relationship between person–organization fit, person–job fit, and employee performance. These findings emphasize the importance of alignment between individual values, job characteristics, and emotional attachment in enhancing employee performance in public sector organizations.

This study aims to analyze the influence of employee competence and work discipline on service quality and its impact on community satisfaction in the Affordable Food Movement Program. The research method uses a quantitative approach with purposive sampling technique. The research population consists of people participating in the Affordable Food Movement Program, with a sample of 50 respondents. The analytical tool used is Structural Equation Modeling (SEM) with the assistance of Smart PLS software to test the causal relationships between variables. The research instrument uses a questionnaire that has been tested for validity and reliability. The research results show that employee competence has a positive and significant effect on service quality with a path coefficient of 0.512 (p<0.05). Work discipline has a positive and significant effect on service quality with a path coefficient of 0.467 (p<0.05). Employee competence has a positive and significant effect on community satisfaction with a path coefficient of 0.398 (p<0.05). Service quality has a positive and significant effect on community satisfaction with a path coefficient of 0.624 (p<0.05). These findings imply that improving employee competence and work discipline are crucial factors in enhancing service quality, which ultimately impacts the increase in community satisfaction in the Affordable Food Movement Program.

This study examines the role of human resource development strategies and digital leadership in enhancing the digital competence of civil servants, which in turn drives the optimization of public services. Digital transformation is imperative in the public sector to improve efficiency, transparency, and accountability in public services. However, the success of this transformation depends heavily on the readiness of human resources and effective digital leadership. This study analyzes the influence of development strategies on civil servant digital competence, as well as the influence of digital leadership on digital competence and public services. This study uses a quantitative approach with data analysis using SmartPLS. The results indicate that human resource development strategies and digital leadership have a significant influence on improving civil servant digital competence and ultimately optimizing public services. This research makes an important contribution to understanding the relationship between these three variables in the context of Indonesian government bureaucracy and the importance of human resource development and digital leadership in the era of digital transformation.

 Administration of Regional Assets (BMD) is one of the important activities in managing regional assets. Good quality administration requires competent personnel and adequate information technology support. This study aims to analyze the influence of personnel competence and the use of information technology on the quality of BMD administration , with asset management performance as an intervening variable . The research method uses a quantitative approach through a survey of personnel directly involved in managing regional assets. The results show that personnel competence and the use of information technology have a positive effect on asset management performance and directly on the quality of BMD administration . In addition, asset management performance is proven to significantly mediate the relationship between the two independent variables and the quality of BMD administration . This finding emphasizes the importance of increasing the capacity of personnel and optimizing the use of Information Technology in creating accurate, transparent, and accountable regional asset governance . The quality indicators of goods administration in this study are the accuracy of asset recording, completeness of goods documents and data, timeliness of reporting, conformity of physical data with administrative data, compliance with administration regulations .

Perkembangan layanan keuangan digital telah meningkatkan persaingan antarpengelola dompet digital dalam mempertahankan penggunanya. Penelitian ini bertujuan menganalisis pengaruh kemudahan penggunaan, cashback, dan fitur terhadap loyalitas pengguna e-wallet OVO di wilayah Jabodetabek, baik secara parsial maupun simultan. Penelitian menggunakan pendekatan kuantitatif dengan data primer yang diperoleh melalui penyebaran kuesioner daring kepada 100 pengguna aktif OVO. Responden dipilih menggunakan teknik nonprobability sampling dengan pendekatan purposive sampling berdasarkan kriteria berusia minimal 17 tahun, berdomisili atau beraktivitas di Jabodetabek, telah menggunakan OVO sekurang-kurangnya enam bulan, dan melakukan minimal tiga transaksi setiap bulan. Seluruh variabel diukur menggunakan skala Likert lima tingkat. Analisis data meliputi uji validitas, reliabilitas, normalitas residual, multikolinearitas, heteroskedastisitas, regresi linear berganda, uji parsial, uji simultan, dan koefisien determinasi. Hasil penelitian menunjukkan bahwa kemudahan penggunaan, cashback, dan fitur memiliki hubungan positif dan signifikan dengan loyalitas pengguna OVO. Secara simultan, ketiga variabel tersebut juga signifikan dalam menjelaskan variasi loyalitas pengguna. Temuan ini menunjukkan bahwa kemudahan pengoperasian aplikasi, manfaat program cashback, serta relevansi dan pembaruan fitur merupakan aspek penting dalam mendorong penggunaan berkelanjutan dan rekomendasi pengguna. OVO perlu menjaga kesederhanaan proses transaksi, meningkatkan transparansi program promosi, dan mengembangkan fitur berdasarkan kebutuhan pengguna. Hasil penelitian ini terbatas pada karakteristik sampel dan desain survei cross-sectional sehingga generalisasi hasil perlu dilakukan secara hati-hati.

This study aims to analyze the effects of risk management disclosure, investment decisions, dividend policy, and profitability on firm value. The research objects consist of consumer goods industry companies listed on the Indonesia Stock Exchange during the 2019–2025 period. The research data were collected through documentation from financial statements, annual reports, and sustainability reports. The sampling technique employed purposive sampling with the following criteria: (1) the companies consistently published financial statements, annual reports, and sustainability reports throughout the research period; and (2) the companies did not experience losses or delisting, consistently distributed dividends, and did not undertake mergers or significant restructuring during the research period. Based on these criteria, 11 companies were selected as the research sample, resulting in 77 observations. Hypothesis testing was conducted using panel data regression analysis. Based on the Chow and Hausman test results, the Fixed Effect Model was selected as the most appropriate estimation model. The results indicate that investment decisions and profitability partially affect firm value, whereas risk management disclosure and dividend policy do not have a significant effect on the firm value of consumer goods industry companies during the 2019–2025 period. Simultaneously, risk management disclosure, investment decisions, dividend policy, and profitability affect firm value.

This study aims to analyze the influence of Lean Healthcare and Service Excellence on patient loyalty with operational efficiency as a mediating variable in a specialized metabolic pharmacy network. A quantitative study with an explanatory design was conducted on patients at 11 branches of GlucoCare Pharmacy using proportionate stratified random sampling. Data were collected through structured questionnaires with a Likert scale and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS. The results showed that Lean Healthcare and Service Excellence had a positive and significant effect on operational efficiency, with Service Excellence as the strongest predictor. Both also had a direct positive and significant effect on patient loyalty. Furthermore, operational efficiency was proven to have a significant effect on patient loyalty and served as a partial mediator (complementary mediation) in the relationship between Lean Healthcare and Service Excellence on patient loyalty. The research model demonstrated strong explanatory power for the variation in operational efficiency and patient loyalty.

This research aims to analyze the impact of environmental performance and capital structure on firm value, with financial performance as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX). The integration of Environmental, Social, and Governance (ESG) aspects in business strategy has become a critical issue amid regulatory pressures and stakeholder expectations for sustainable business practices. Nevertheless, the debate regarding the relationship between environmental investments and economic value creation remains ongoing, particularly in the context of capital markets in emerging markets. This research adopts a quantitative approach with a causal design. The sample consists of 50 manufacturing companies with the Corporate Environmental Performance Rating Program (PROPER) rating for 2023, selected through purposive sampling. Secondary data were collected from audited financial statements, annual reports, and official regulatory websites. Variables were measured using PROPER scores for environmental performance, Debt-to-Equity Ratio (DER) for capital structure, Return on Assets (ROA) for financial performance, and Price-to-Book Value (PBV) for firm value. Data analysis was conducted using Partial Least Squares-Structural Equation Modeling (PLS-SEM) through SmartPLS 4.0 software.