This study aims to analyze the effect of rebranding on consumer loyalty, with brand image as a mediating variable—a case study on Twitter’s rebranding to X. A quantitative approach was employed, using a survey method by distributing questionnaires to 134 respondents. The collected data were analyzed using SmartPLS 4 software. The results indicate that rebranding does not have a direct effect on consumer loyalty. However, rebranding has a significant effect on brand image, and brand image, in turn, has a significant effect on consumer loyalty. The results of the indirect effect test, conducted using the bootstrapping method, also show that brand image significantly mediates the relationship between rebranding and consumer loyalty. Based on these findings, companies planning to implement a rebranding strategy are advised to focus on developing a positive, strong, and relevant brand image.

This study aims to identify the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency through innovative work behavior. The three variables are constructed and the relationship given between the three is seen. This study uses a descriptive quantitative method with data collection techniques using questionnaires and PLS-SEM as a tool for analyzing data. The sample of this study was 54 people with a total sampling method. Then, the data analysis stage was carried out by looking at the results of the evaluation of the outer model, inner model and conducting a model fit evaluation. Based on the data that has been processed using smartPLS version 4.1.1.2, a positive influence was found on each variable. Where the positive influence is seen in self-efficacy which has a significant positive effect on employee performance, self-efficacy which has a significant positive effect on employee innovative work behavior, and employee innovative work behavior has a significant positive effect on employee performance and innovative work behavior plays a significant role as a mediator in the influence of self-efficacy on employee performance. Therefore, it can be concluded that innovative work behavior can affect the relationship between self-efficacy and employee performance of ASN OPD Rembang District, Rembang Regency as partial mediation.

The COVID-19 pandemic requires banks to be able to provide electronic-based transactions, carry out digital transformation, and also open up opportunities for financial technology-based companies. An example of this transformation is the first Sharia-based digital bank such as Aladin Digital Bank. This study aims to analyze the effect of perceived usefulness, perceived credibility, and features on the decision to use Aladin Digital Bank in the Pekalongan Regency and City in the New Habit Era. This study uses primary data with 20 statement items distributed through Google Forms and questionnaires with quantitative methods to the people of the Pekalongan Regency and City who have used the Aladin Digital Bank application. The number of samples was 97 respondents using the purposive sampling method. The data analysis technique uses multiple linear regression analysis with the help of SPSS version 26 software with a significance level of 5%. The results showed that the perceived usefulness variable had a positive and significant effect partially, while the perceived credibility and feature variables had no positive and significant effect partially. However, the variables of perceived benefits, perceived trust, and features have a positive and significant impact simultaneously.

This study aims to examine the influence of revenue sharing funds, general allocation funds, and special allocation funds on capital expenditures of Regency/City Governments in West Java. This study uses secondary data in the form of quantitative data contained in regional financial statistics reports from APBD and TKDD reports. Data collection techniques are obtained through documentation and literature studies. The population in this study was 27 Regencies/Cities in West Java, with a sample size of 135 taken using the purposive sampling method. The data analysis method used is descriptive statistics, classical assumption tests in the form of normality tests, multicollinearity, autocorrelation, heteroscedasticity, and hypothesis testing in the form of multiple linear regression analysis, F test, t test, and R2 test. The results of the study indicate that Revenue Sharing Funds have a positive effect on Capital Expenditures with a significance value of 0.003 < 0.05 and a t count value of 3.041 > 1.65648 t table. General Allocation Fund has a positive effect on Capital Expenditure with a significance value of 0.000 < 0.05 and a t count value of 4.330 > 1.65648 t table. While the Special Allocation Fund has no effect on Capital Expenditure with a significance value of 0.743 > 0.05 and a t count value of 0.329 < 1.65648 t table.
 

The rapid digital transformation has significantly impacted Micro, Small, and Medium Enterprises (MSMEs), shifting consumer behavior towards online product search. This presents both challenges and opportunities for the snack industry, which faces intense competition. This study addresses the limited empirical research on digital channel effectiveness in the fast-moving snack sector. The research aims to examine the e-commerce and digital marketing strategies of "Eat Mee" chocolate dumplings and evaluate their contribution to business development. Using a qualitative descriptive approach with a case study method, the research focused on "Eat Mee" in Serang, Banten, utilizing participatory observation and sales data from June 2025. Findings indicate that while e-commerce positively impacts sales, offline channels (Cash on Delivery) still dominate (Rp358,000 vs. Rp105,000 from Shopee), with no transactions via the personal website. This highlights the importance of consistent promotion and internal operational readiness alongside digital platforms. The study concludes that "Eat Mee" needs to optimize its digital marketing strategies for broader market reach while maintaining strong offline sales.

This study aims to determine the effect of profitability, liquidity, and leverage on the value of manufacturing companies in the food and beverage sub-sector of the goods and consumer industry listed on the IDX in 2022-2024. This study uses a descriptive research type with a quantitative approach. The population of this study includes 66 food and beverage sub-sector manufacturing companies listed on the IDX for the 2022-2024 period. The sampling technique used is the purposive sampling method for 20 companies. The data source for this study uses secondary data. The data collection method was obtained from the Indonesian Stock Exchange (IDX). This study uses data analysis methods, namely descriptive statistical tests, classical assumption tests, and hypothesis testing, including multiple linear regression analysis, F tests, t tests, and coefficients of determination R Square. The results of this study indicate that profitability and liquidity have a significant positive effect, while leverage has a significant negative effect.

This study aims to explore how organizational communication, organizational culture, and leadership style influence organizational commitment within student organizations at Universitas Pelita Bangsa. A total of 75 active student organization members participated as respondents, selected using a purposive sampling technique. Data were analyzed using the Partial Least Squares (PLS) approach with SmartPLS 3.0 software. The findings reveal that both organizational communication and culture significantly impact the level of commitment among student organization members. However, leadership style was found to have no significant effect on organizational commitment. These results highlight the crucial role of communication and culture in fostering strong organizational commitment, which contributes to the overall success of student organizations

Global era that is increasingly concerned with ecological and sustainability issues, Green Accounting is an important approach that integrates environmental aspects into traditional accounting. This study aims to analyse the development of Green Accounting literature through a bibliometric approach using VOSviewer. Data was collected from Google Scholar, covering 1,000 articles for the period 2019-2025, and analysed with Microsoft Excel, Mendeley Desktop, VOSViewer, and Publish or Perish. Results show a significant increase in publications, with a peak of 396 articles in 2024, as well as six main theme clusters: practical application of Green Accounting, relationship with Corporate Social Responsibility (CSR), impact on environmental performance, and techniques such as Material Flow Cost Accounting (MFCA). Green Accounting has been shown to support corporate performance and sustainable development, although its effectiveness depends on the specific context. This research confirms the role of Green Accounting in responsible business practices and highlights the need for further studies.
 

This research aims to analyze the influence of income, interest expenses, operational costs, and operating cash flow on the net profit of service companies in the financial sector listed on the Indonesia Stock Exchange (IDX) during the period of 2020–2024. This research is a type of descriptive study with a quantitative approach. The population in this study consists of 105 service companies in the financial sector, with the sampling technique using purposive sampling method, resulting in 30 companies as the sample. The data source used is secondary data obtained from the official website of the Indonesian Stock Exchange (IDX). The data analysis methods used include descriptive statistical tests, classical assumption tests, as well as hypothesis testing consisting of F tests, t tests, multiple linear regression analysis, and the coefficient of determination (R²) test. Research results indicate that partially the variables of income, interest costs, operating costs, and operating cash flow have a significant effect on the company’s net profit.

This study aims to determine the impact of labor costs, marketing costs, and sales volume on the net profit of manufacturing companies in the food and beverage sub-sector listed on the Indonesia Stock Exchange (IDX) for the years 2020-2024. This research utilizes a descriptive research type with a quantitative approach. The population of this study includes manufacturing companies in the food and beverage sub-sector that are listed on the IDX for the years 2020-2024, totaling 48 companies. The sampling technique employed is purposive sampling, involving 20 companies. The data source for this research utilizes secondary data. Data collection methods are obtained from the Indonesian Stock Exchange (IDX). This study employs data analysis methods, which include descriptive statistical tests, classical assumption tests, and hypothesis testing, comprising multiple linear regression analysis, F test, t test, and the coefficient of determination (R2) test.The results of this study indicate that labor costs do not have a significant effect, while marketing costs and sales volume do have a significant effect.