This work integrates the outcomes of five studies examining the influence of hedonic shopping motivation on impulse buying within the context of modern retailing in Indonesia. The analysis reveals at least some common patterns regarding the impact of anthropocentric motivation (shopping enjoyment, trend watching, and routine escape) on impulse buying, albeit with contextual differences. The studies on students (Hidiani & Rahayu, 2021) and Popshop consumers (Yusda & Nilasari, 2022) confirmed the positive impact of hedonic shopping motivation (? = 0.276–0.735), moderated by shopping lifestyle and visual merchandising. On the other hand, research at Miniso Tunjungan Plaza (Pranggabayu & Andjarwati, 2022) found that the store atmosphere had a negative impact (? = -0.062), as it was hypothesized that the too rigid store atmosphere decreases spontaneous purchasing. Sendi & Zaini (2024) reported in Samarinda that sales promotion had no significant impact (? = 0.071), and that motivation and lifestyle dominated. In the sociopolitical context, browsing social media enhances the effect of hedonic motivation on online impulse buying among Gen-Z (?=0.297) (Pratama et al., 2023). This interplay of intrinsic (hedonism) and extrinsic (store environment or digital media) elements presents a complex landscape that stimulates impulsive buying behavior.Practically, these are suggestions to improve hedonic experiences through immersive design, limit overly aggressive promotions, and vary visual tactics based on age cohort. Such an integration contributes to esthetics in marketing by showing the need of a more contextual view of the problem regarding impulse buying in relation to hybrid retailing.

The purpose of the study is to determine and test whether partially the size of the company, the age of the company, is significant to the audit tenure and audit delay and also to test whether the audit tenure is able to mediate the effect of reducing the effect of the relationship between company size, company age and audit delay. Secondary quantitative financial statements of 48 Indonesia Stock Exchange companies in the property and real estate sector. Samples were obtained by 48 companies by purposive sampling. Analysis with path analysis software SPSS v24. The company's age results are the only significant variable to audit delay. While audit tenure, partial company size is not significant to audit delay, and audit tenure cannot increase influence as an intervening variable.

The purpose of this research is to examine the implementation of the Regional Financial Accounting System BPKAD of Central Java Province based on the quality of the Central Java Provincial Government’s financial reports, the Regional Financial Accounting System and the internal control of the Regional Government of Central Java Province. The Regional Financial and Asset Management Agency (BPKAD) of Central Java Province was formed based on the Regional Regulation of the Province of Central Java Number 9 of 2022 dated 9 November 2022 concerning the Formation and Composition of Regional Apparatus of the Province of Central Java and Governor Regulation Number 82 of 2022 dated 15 December 2022 concerning Organization and Administration of Regional Financial and Asset Management Agency of Central Java Province. The respondents in this study were employees or staff in the finance or accounting department at SKPD Central Java Province as many as 48 respondents. The results of this study, the suitability of the Financial Accounting System with the Financial Accounting Standards, obtained an average respondent’s answer of 4.4166, which means that the suitability of the Financial Accounting System with Financial Accounting Standards is good. Accounting recording procedures with Financial Accounting Recording with 4 question items, 48 ??respondents also gave good answers, with an average answer of 4,6666. The making of periodic reports of Financial reports from 48 respondents with 4 question items also gave good results, with an average of 4.5103 respondents’ answers. The description of the quality of the financial statements is also good viewed from a reliable, relevant, understandable, and comparable perspective because the average respondent’s answer is 4,171 with 11 question items

The Tambakrejo Village office has problems in managing village finances in recording and presenting financial reports. Currently, the Tambakrejo village office uses a manual reporting system by handwriting it in a book. Data is stored in archives which may be lost or damaged, requires a long time to search if the data is to be used or viewed again, delays in preparing village financial reports due to ineffective recording and management of financial reports.
The aim of this research is to produce a Financial Accounting Information System Using the Cash Basis Method in Tambakrejo Kendal Village to help handle the recording and processing of village financial reports to make them more effective and computerized. Design and development of an accounting information system using the PHP and CSS bootstrap programming languages, MySQL as a database, with Research and Development research methods.
The implementation of this system has been able to simplify the financial management process of the Tambakrejo Village Office so that financial reports are obtained more quickly, easily and effectively. The financial accounting information system of the Tambakrejo Kendal Village Office, the cash basis method, is useful for handling the process of recording, processing and reporting village cash finances based on proof of cash transactions when received or disbursed and is able to provide accurate information on village financial balances in the form of numbers and is equipped with digital archiving of proof of transactions.

Penelitian ini bertujuan untuk mengetahui seberapa besar pengaruh variabel kompetensi SDM, pemanfaatan teknologi informasi, dan sistem pengendalian internal terhadap keandalan laporan keuangan dengan studi kasus pada kantor K/L di Yogyakarta.. Sampel dalam penelitian ini adalah petugas penyusun laporan keuangan. Data yang digunakan adalah data primer yang dilakukan analisis dengan SPSS. Metode analisis data menggunakan uji asumsi klasik dan uji hipotesis dengan menggunakan uji t dan uji f. Hasil dari pengolahan data pada penelitian ini menunjukkan bahwa Kompetensi SDM tidak berpengaruh positif dan signifikan terhadap keandalan laporan keuangan, sedangkan pemanfaatan teknologi informasi dan Sistem pengendalian internal berpengaruh positif dan signifikan terhadap keandalan laporan keuangan
 

Penelitian ini bertujuan untuk mengeksplorasi peran Fintech dalam mengurangi perilaku konsumtif yang berlebihan melalui pendekatan kuantitatif menggunakan metode bibliometrik. Fokusnya adalah fintech dan data diperoleh dari penelusuran jurnal nasional dan internasional yang terindeks di Google Scholar dan Sinta melalui Perish/Harzing. Teknik analisis data menggunakan metode bibliometrik dengan VOSviewer. Hasil penelitian menunjukkan bahwa berdasarkan studi bibliometrik dengan software algoritme VOSviewer. Terdapat 4 kluster dan 12 topik utama terkait Fintech. Penelitian ini memberikan implikasi dan konstribusi dalam memetakan topik yang relevan untuk penelitian mendatang dan memberikan wawasan tentang peran Fintech dalam mengatasi perilaku konsumtif yang berlebihan. Implikasinya dapat membantu dalam mengambil keputusan yang lebih baik terkait penggunaan Fintech serta untuk mencapai stabilitas keuangan dan kesejahteraan individu dan masyarakat.

This study aims to analyze the influence of profitability, asset growth, and company size on the capital structure of companies listed on the Indonesia Stock Exchange. Capital structure is a crucial element in financial management that affects funding decisions and company risks. The analysis method used was multiple regression, with a sample during the period 2014-2018. The results showed that profitability had a significant negative effect on capital structure, indicating that high-profit companies tended to use less debt. Asset growth, on the other hand, has a significant positive effect on capital structure, suggesting that fast-growing companies are more likely to capitalize on debt. Meanwhile, the size of the company does not show a significant influence on the capital structure. These findings provide important insights for managers in formulating effective and efficient funding strategies, and emphasize the need to consider internal and external factors in decision-making related to capital structure.

The implementation of Sustainable Management Accounting (SMA) in developing nations is examined in this paper along with its prospects and obstacles. To achieve long-term sustainability, SMA incorporates social, economic, and environmental factors into business decision-making. SMA adoption in underdeveloped nations is hampered by issues like a lack of funding, a lack of environmental consciousness, and a lack of training and technology. SMA does, however, also have a number of noteworthy advantages, including increased operational effectiveness, better risk management, and higher standing in a global marketplace that is becoming more and more concerned with sustainability. This study examines the challenges and tactics in implementing SMA using a qualitative methodology and case studies of businesses in underdeveloped nations. It is anticipated that the results will help businesses and policymakers create and implement SMA in a way that promotes social, economic, and environmental sustainability.

This research aims to explore a web-based payroll information system. The location of the research is at D'Soccer Ungaran Football Stadium, a mini soccer field rental business. From observations, several risks were found in salary management, including: 1) The risk of salary calculation errors due to conventional methods. 2) Risk of corruption and data loss because there is no database yet. 3) Employee salary reports are still prepared manually, less efficient. Based on this problem, the author designed a payroll system with a net method for withholding income tax 21. The use of this method aims to help employees reduce dissatisfaction due to tax deductions. The results of the effectiveness test showed that the new system was more effective than the old system, with a score ratio of 11:20 and performance effectiveness of 44%:80%.

Because human resources are a very important and indispensable organizational asset to achieve goals, such as the vision and mission of the organization, the role and function of human resources cannot be replaced by other resources. Kelurahan has duties and functions to carry out government tasks delegated by the sub-district head, as well as other government tasks stipulated by law.Kecamatan and kelurahan have a hierarchical working relationship. This study aims to determine how work ethic affects the performance of Beringin Raya employees, totaling 25 people. The results show that work ethic affects employee performance positively and significantly. Work ethic is defined as an attitude that has meaning as an evaluation component owned by individuals or groups in providing an assessment of work.