Technological developments and globalization encourage people to develop in the transaction process. Now, conventional technology is starting to be abandoned and switched to a digitalization system, thus strengthening the balance of trade on an international scale. As one of the global e-wallets, PayPal offers convenience in cross-border transactions, but there are not many studies that specifically evaluate the level of satisfaction of Indonesian users in the application of this service. This research focuses on analyzing the level of satisfaction of using PayPal in Indonesia in cross-border transactions and examining technology acceptance factors with the Unified Theory of Acceptance and Use of Technology 2 (UTAUT 2) method. Data were collected through distributing questionnaires to active PayPal users in Indonesia and analyzed quantitatively using structural regression methods (SEM/PLS). The results showed that perceived ease of use, usefulness, and trust have a significant influence on user satisfaction. In addition, UTAUT 2 variables such as performance expectations, effort expectations, social influence, and hedonic value also contribute to forming positive perceptions of using PayPal. The findings are expected to contribute to the development of an international digital payment system that is more responsive to the needs of users in Indonesia.

Macroeconomic uncertainty poses a structural challenge for the sustainability of micro, small, and medium enterprises (MSMEs) in Indonesia. Fluctuations in inflation, benchmark interest rates, and exchange rates have a direct impact on liquidity, cost structures, and investment decisions. This study aims to explore the types of financial strategies adopted by MSMEs in response to macroeconomic pressures using a systematic literature review and secondary data analysis covering the period from 2019 to May 2024. Data were sourced from official national institutions, including the Central Bureau of Statistics, Bank Indonesia, the Ministry of Cooperatives and MSMEs, as well as relevant academic literature. The findings reveal that MSME financial strategies can be categorized into three key domains: cash management, cost control, and investment planning. MSMEs employing flexible strategies—such as increasing cash buffers, reducing operational costs, and diversifying products or financing sources—demonstrate higher resilience in the face of economic volatility. This study contributes theoretically by enriching the framework of financial adaptation for MSMEs and practically by informing financial literacy programs and policy design. The study also acknowledges limitations in the use of aggregate secondary data and recommends that future research adopt a mixed-method approach to capture undocumented informal financial practices at the grassroots level

In the era of data-driven digital commerce, Artificial Intelligence (AI)-based product personalization has become a key strategy to enhance user experience and foster customer loyalty. However, in the Indonesian e-commerce landscape, there remains a lack of empirical understanding of how personalization systems influence long-term user engagement. This study investigates the impact of AI-driven product personalization on customer loyalty among Indonesian e-commerce users. Employing a mixed-methods approach, quantitative data were collected through an online survey of 150 active users, and qualitative insights were obtained from in-depth interviews with six informants. Statistical analysis using simple linear regression revealed that personalization significantly influences customer loyalty, with a beta coefficient of 0.653 (t = 8.241, p < 0.001) and an R² value of 0.567. Qualitative findings highlight user concerns over recommendation accuracy, interface overload, and repetitive suggestions, which affect emotional satisfaction and platform attachment. This research contributes to the growing body of knowledge on AI adoption in e-commerce by integrating behavioral and technological dimensions of loyalty formation. It also offers practical implications for designing more context-sensitive personalization systems that prioritize not only algorithmic precision but also user control and experience quality.

This study aims to determine the effect of service quality, store atmosphere, and pricing on customer satisfaction at Senada Cafe in Kota Garo, Kampar Regency. The method used in this research is quantitative method. The sample in this study amounted to 99 respondents who were consumers of Senada Cafe, who were taken with non-probability sampling techniques including incidental sampling. Data collection in this study was carried out through distributing questionnaires that had been tested for validity and reliability. Data analysis was carried out using simple linear regression and multiple regression through the SPSS version 29 program. Validity test, reliability test, multicollinearity test, heteroscedasticity test, simple linear regression test, t test, multiple linear regression test, F test and coefficient of determination (R2) test, coefficient of determination (R2). The results showed that the variables of service quality (X1), store atmosphere (X2), and pricing (X3) had a positive and significant effect on customer satisfaction (Y).

This study aims to analyze the effect of the frequency of board of commissioner meetings and the size of the board of commissioners on company value in the property and real estate sector listed on the Indonesia Stock Exchange (IDX) during the period 2020 to 2023. This study uses a quantitative approach, this study utilizes secondary data obtained from the company's annual report. Of the total 94 companies listed on the IDX, the purposive sampling method was used to filter data according to certain criteria, resulting in 307 sample observations. The analysis was carried out using multiple linear regression with the help of SPSS software. The results of the study indicate that the size of the board of commissioners has a positive and significant effect on company value. Conversely, the frequency of board of commissioner meetings does not have a significant effect. This finding suggests that the composition and number of members of the board of commissioners have a more dominant role in creating company value, compared to how often meetings are held

World has entered the Industrial Revolution Era 4.0 or also known as the Digital Era 4.0. In this era, the work industry changes dramatically and is different from the previous work industry, so that graduates or the workforce are expected to have the latest skills that match the needs of today's work industry. Digital literacy is said to be the ability to access, manage, understand, integrate, communicate, evaluate, and create information safely and appropriately using digital technology for work and entrepreneurship. Understanding of accounting and digital literacy is expected to be a provision for prospective accountants to be ready to enter the world of work that is full of changes and challenges. Based on this description, this study aims to determine whether accounting understanding and digital literacy affect partially or simultaneously on the job readiness of prospective accountants in the Digital Era 4.0.Respondents of this study were final semester students of managerial accounting study program, majoring in accounting, Bali State Polytechnic. The data obtained from this study came from questionnaires distributed to respondents. From the tests that have been carried out, it can be concluded that accounting understanding and digital literacy have an effect either partially or simultaneously on the job readiness of prospective accountants. A good understanding of accounting balanced with literacy skills is a provision for prospective graduates to be able to meet the needs of prospective accountants in the Digital Era 4.0.

The growth of the Islamic economy in Indonesia requires financing instruments that are not only in line with Islamic principles but also capable of driving the real sector productively. Istisna' contracts, which involve the sale of goods by order, offer a promising solution for financing construction projects, manufacturing, and micro-businesses. This study aims to explore the definition, role, and implementation of istisna' contracts in supporting the growth of the Islamic economy. Using a descriptive qualitative method based on literature review and normative-economic approaches, the study finds that istisna' contracts can enhance productivity, create employment opportunities, and support sustainable economic development. However, their implementation still faces challenges such as limited public understanding, financing risks, and a lack of education for business actors. Therefore, efforts to optimize the use of istisna' in Islamic financial institutions are essential

This research aims to identifi and analyze the quality control of wardrobe products at Meubel Pesona Jepara in Penfui, Kupang City. This research is a case study which focuses on quality control carried out by the company to minimize defects in cabinet products in Pesona Jepara Furniture in Penfui, Kupang City. The date Collection techniques used in this research are observation, interviews, documentation and questionnaieres, while the analysis techinque used in this research is the Pareto diagram as atool to find the most dominant product at Pesona Jepara Furniture in Penfui, Kupang City. The results of this research show that quality control of cupboards in 2023 with 3 types of product defects, namely 9 cupboards not conforming to order specifications (39%), 8 Cupboards had rotten wood (35%), and 6 cupboards had broken wood (26%). From the analysis of the cause and effect diagram, it can be seen that the factors causing damage or damage in production orginate from human/ employee factors, work methods and materials/ raw materials.

The rapid growth of the Muslim population, both in Indonesia and globally, has driven an increasing need for products to support worship, including Muslim socks. PT Soka Cipta Niaga (PT SCN), a producer of Muslim socks under the brand "SOKA", faces the challenge of low brand awareness, where consumers are more familiar with the product as "wudu socks". This research aims to analyze effective marketing strategies for the "SOKA" brand. The research results show that social media-based promotional strategies, such as Twitter, Facebook, and LinkedIn, are able to reach potential consumers more widely. In addition, activities such as bazaars, Muslim seminars, and Collaboration with Hajj and Umrah organizers has proven effective in expanding the market. The momentum of Ramadan and the Hajj season is a strategic time to increase sales.