This research uses the Fraud Control Plan (FCP) as a moderating variable to explore how human resource competency, internal control systems, and internal supervision affect regional government financial reporting. Due to financial reporting transparency and accountability issues, public sector corruption remains rampant, prompting the study. A quantitative approach was used using moderated regression analysis. Lampung Province's Regional Financial and Asset Management Agency (BPKAD) accounting and reporting workers received questionnaires to gather data. The results show that human resource competency, internal control mechanisms, and internal supervision improve financial reporting. The Fraud Control Plan strongly moderates the correlations between human resource competency, internal supervision, and financial reporting quality, but not the internal control system. These findings imply that improving human resource competences, internal supervision, and fraud control may significantly enhance regional government financial reporting openness and accountability.

The development of digitalisation and globalisation requires MSMEs to adopt effective and integrated digital marketing strategies to improve competitiveness in international markets. This study aims to examine the effect of an integrated digital marketing strategy, which combines multi-channel and digital alliance approaches, on MSME performance. A quantitative research method with a survey approach was used, involving a sample of MSMEs that have been actively using digital marketing for at least six months. Data were analysed using Structural Equation Modeling (SEM) with the help of AMOS software. The results showed that multi-channel integration and digital alliances significantly improved the marketing performance of MSMEs in facing the challenges of globalisation. The findings strengthen the Resource-Based Theory (RBT) and Technology Acceptance Model (TAM) in the context of MSME digital marketing. The practical implications of this research emphasise the importance of digital capability development and strategic collaboration as keys to the success of MSMEs in the global market. The research also provides recommendations for MSME players and policy makers to support training programmes and facilitation of sustainable digital alliances.

This study investigates the influence of service quality, trust, and commitment on member loyalty in Women’s Cooperatives in Jember Regency, Indonesia. Amid increasing competition from financial institutions and a declining number of active cooperatives, member loyalty has become a critical factor for sustainability. Drawing upon the Key Mediating Variable (KMV) model and relationship marketing theory, this research highlights how service quality and trust shape long-term cooperative-member relationships. The study also explores the unique role of commitment in fostering member retention in a cooperative context driven by social empowerment and collective welfare. Findings from previous literature underscore the positive and significant effects of service quality and trust on loyalty, while commitment shows varied influence. The paper emphasizes the necessity for cooperatives to maintain high service standards and build strong emotional ties with members. This approach is essential for sustaining member engagement and positioning women’s cooperatives as agents of local economic development and female empowerment.

The impact of the Covid-19 pandemic was experienced by business actors, especially MSME business actors and had a huge impact on business actors who had just started a business. The Covid-19 pandemic that hit the world has made many changes, including the changing behavior of consumers. MSME actors must be able to adapt to existing conditions. Consumers prefer to make purchases onlineonline according to their circumstances and needs during a pandemic, but this right is also inseparable with regard to the quality of the product to be purchased, whether it meets their needs or not. The research objectives were to find out and analyze the influence of: social media on buying interest, product quality on buying interest, and social media and product quality on buying interest in UMKM Mitra Mandiri Brebes. The research population referred toFriends of the Umkm Mitra Mandiri account as of October 15, 2023 totaling 201 friends. Sampling using the Slovin formula with techniquesincidental as many as 67 respondents. The data uses primary data from the answers to the questionnaire. Hypothesis testing uses SPSS. The theoretical basis used is social media, product quality, and buying interest. The results showed social media partially has a significant effect on purchase intention, product quality partially has a significant effect on purchase intention, and social media and product quality simultaneously influence purchase intention

Tritya Eye Clinic Surabaya, as one of the developing eye health service providers today, faces a major challenge in providing optimal services for various patient segments, including BPJS Kesehatan participants, private insurance users, and general patients. Problems that occur with employees at the Tritya Eye Clinic, based on the results of a psychological test on September 9, 2024 on 24 employees, it was found that 22 employees had low/lacking emotional stability, in addition, based on personnel data in 2024, it was found that there were employees who committed violations with one of the causes being emotional stability based on the results of counseling conducted by the Head of HR. From the counseling, it was also found that employees have a desire for their well-being in the workplace, which is a trigger for expectations related to employee well-being and digitalization requires Tritya Eye Clinic to make changes that are expected to simplify work and minimize errors in work. The purpose of this study was to determine the effect of employee well being , emotional intelligence and job simplification on employee performance with employee achievement as an intervening variable on employees of Tritya Eye Clinic Surabaya. This study uses a quantitative method with primary data sources obtained from distributing questionnaires. The population of the study was employees of Tritya Eye Clinic Surabaya. The selection of respondents was carried out using the saturated non-probability sampling method with a total of 67 respondents . The data analysis method used descriptive analysis and SEM-PLS analysis. The results showed that the variables employee well being , emotional intelligence and job simplification had a positive and significant effect on employee performance through employee achievement on employees of Tritya Eye Clinic Surabaya.

In the current digital era, consumer perceptions and decisions can be influenced by social media, one of which is TikTok, in the dissemination of information through Electronic Word of Mouth (eWOM) which can influence consumer behavior. This study aims to analyze eWOM on TikTok towards the purchase intention of Azarine serum products using the Information Adoption Model (IAM) approach. This model examines how information quality, information quantity, and information credibility affect the usefulness of information which then has an impact on information adoption and purchase intention. This study was conducted with a quantitative approach, where data was collected by distributing questionnaires to respondents who were TikTok users and had been exposed to Azarine serum content. Data analysis used Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the help of SmartPLS software. The results showed that information quality did not have a positive and significant effect on the usefulness of information, while information quantity and information credibility had a positive and significant effect on the usefulness of information. Furthermore, the usefulness of information had a positive and significant effect on information adoption and information adoption had a positive and significant effect on purchase intention. These findings emphasize the importance of information characteristics in shaping consumer decisions and can be a reference for companies in designing more effective digital communication strategies on social media.

This study aims to analyze the impact of digital technology adoption on the performance of Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, by considering the mediating roles of innovation capability, financial access, and business trust. MSMEs play a strategic role in the national economy, yet they continue to face various challenges in enhancing competitiveness and business performance. Digital technology adoption has emerged as a key strategy to drive operational transformation, expand market reach, and improve efficiency. This research adopts a quantitative approach using the Structural Equation Modeling (SEM) method to examine the relationships among variables. The findings indicate that digital technology adoption significantly affects MSME performance, both directly and through the enhancement of innovation capability and financial access. Furthermore, business trust also plays an important role as a psychological factor that reinforces commitment and business sustainability. These findings highlight the importance of policy support, digital infrastructure, financial literacy, and innovation capacity in strengthening the competitiveness of MSMEs in the digital economy era. This study provides both theoretical and practical contributions to the development of a digital-based MSME empowerment model in Indonesia.

This study aims to analyze the influence of macroeconomic conditions, capital, and good corporate governance on earnings, financial risk, and yield to maturity bond, with bond rating acting as a moderating variable. The research focuses on banking companies listed on the Indonesian Stock Exchange (IDX). A Quantitative approach with a secondary data from Indonesian Stock Exchange (IDX) and Indonesian Bond Market Directory (IDMB) Purposive sampling method was applied, resulting in 102 active banking bond samples listed on the IDX during the 2020–2023 period. The hypotheses were tested using Structural Equation Modeling with Partial Least Squares (SEM-PLS). Out of 14 proposed hypotheses, 4 were supported with statistically significant results, while the remaining 10 were not. The results show that capital has a significant effect on financial risk, while earnings significantly influence both financial risk and bond yield to maturity. Overall, this study shows that internal factors like earnings and capital have a stronger impact on a company’s risk perception and debt cost than implementation good corporate governance and macroeconomic conditions. It also highlights the important role of bond ratings in reflecting a company’s reputation and credit quality in the banking bond market.

This study examines how branding ambassador Syifa Hadju and content marketing affect Glad2glow skin care purchases. The research will focus on @glad2glow Instagram followers. This research was inspired by severe local perawatan kulit competition and consumer apathy about buying. Glad2glow hired Syifa Hadju as its brand ambassador and implemented a social media content marketing campaign to address this challenge. Using a Likert-scale questionnaire, quantitative data was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) and SmartPLS software. According to the research, Syifa Hadju significantly improves the possibility of customers completing a purchase, while engaging and consistent content marketing enhances audience engagement. Both components boost customer purchase intent, but the brand ambassador has a greater impact. These findings help create effective digital marketing strategies in the competitive perawatan kulit business.

The purpose of this study is to evaluate the Sarang Burung Village Government's financial performance for the fiscal year 2020–2023 in the Jambi Luar Kota District of the Muaro Jambi Regency. Six financial ratios—the Degree of Decentralization Ratio, Village Financial Independence Ratio, Village Financial Dependency Ratio, PADes Effectiveness Ratio, Expenditure Efficiency Ratio, and Revenue Growth Ratio—will be used in this study to examine Sarang Burung Village's financial performance. The Realization Report of the Village Revenue and Expenditure Budget (APBDes) of Sarang Burung Village, Jambi Luar Kota District, Muaro Jambi Regency, for the fiscal years 2020–2023 is the source of secondary data used in this quantitative descriptive study. The study's findings indicate that the Sarang Burung Village Government's financial performance is classified as extremely poor based on the Degree of Decentralization Ratio, very low for the Village Financial Independence Ratio, very high for the Village Financial Dependency Ratio, ineffective for the PADes Effectiveness Ratio, less efficient for the Spending Efficiency Ratio, and not good for the PADes Growth Ratio. The SWOT Analysis employs the S-T strategy, which leverages internal strengths to counter external threats.