Penelitian ini bertujuan untuk mengkaji dampak ekuitas merek, desain produk, dan gaya hidup terhadap keputusan pembelian ponsel iPhone di kalangan generasi muda yang tinggal di Kecamatan Gajah, Demak. Sebanyak 60 responden yang dipilih menggunakan teknik purposive sampling menjadi sampel dalam penelitian ini. Data dikumpulkan melalui kuesioner, dan analisis data dilakukan dengan menggunakan SPSS versi 30. Uji analisis yang diterapkan meliputi uji kualitas data (validitas dan reliabilitas), uji asumsi klasik (normalitas, heteroskedastisitas, dan multikolinearitas), serta uji hipotesis (regresi linear berganda, uji R, uji t, dan uji F). Hasil penelitian menunjukkan bahwa ekuitas merek, desain produk, dan gaya hidup memiliki pengaruh positif dan signifikan terhadap keputusan pembelian iPhone pada generasi muda di Kecamatan Gajah, Demak.
 

This study examines the impact of brand image, product quality, price, and lifestyle on iPhone purchasing decisions among Generation Z, specifically Dian Nuswantoro University students. Using a quantitative approach with an questionnaire survey distributed to 133 students, the data were analyzed through Partial Least Square (PLS). The results revealed that brand image, product quality, price, and lifestyle positive and significantly influence iPhone purchasing decisions. A strong brand image boosts buying interest, product quality builds confidence, price aligns with perceived benefits, and lifestyle affects preferences based on social status. The findings suggest that Apple should focus on brand image, product quality, and pricing strategies tailored to young consumers.

This study aims to analyze the effectiveness of  Lean Six Sigma implementation on company  performance in the manufacturing industry sector. The theory used in this study is contingency theory. Researchers examined 21 articles with a time span of 2020-2025 taken from the Scopus, PubMed and Google Scholar databases through Publish or Perish (PoP) software. The results of the study show that Lean Six Sigma with the DMAIC methodology has a significant impact on increasing operational efficiency, reducing production defects, and improving output quality in the manufacturing industry. Each stage of DMAIC uses various tools designed to identify, analyze, and resolve problems in the production process. 

Urban congestion and traffic inefficiencies pose significant challenges for developing cities such as Jakarta. Conventional traffic management systems often lack responsiveness and integration, leading to time delays, fuel wastage, and safety hazards. This study proposes the architecture of an Intelligent Transportation System (ITS) based on sensor monitoring as a solution to improve vehicle flow, surveillance, and timeliness within urban transportation networks. The objective is to develop a sensor-based ITS framework capable of real-time monitoring and decision-making through the integration of motion, ultrasonic, PIR (Passive Infrared), and speed sensors. The proposed system was simulated in the Jakarta metropolitan context, focusing on its feasibility and performance under dense traffic scenarios. The results demonstrate that the incorporation of four monitoring technologies—RFID, embedded sensors, IP address tracking, and QR barcode scanning—can significantly enhance the efficiency of traffic control. The framework enables vehicle surveillance, automated violation ticketing, and optimized travel time estimation. It also proposes a comprehensive four-layer surveillance system encompassing traffic, vehicle, passenger, and driver monitoring. This study contributes to the development of smart city infrastructure by offering a scalable ITS model that minimizes congestion, supports automated law enforcement, and enhances public transportation accessibility through digital integration. The findings serve as a baseline for future implementation and technological expansion of ITS in other congested urban regions. 

Laporan keuangan merupakan indikator utama kinerja perusahaan. Hal ini memotivasi perusahaan untuk mengubah laporan keuangan guna meningkatkan kinerja manajemen, membuatnya tetap menarik bagi para pemangku kepentingan, dan akibatnya mendongkrak harga saham dan kompensasi eksekutif. Peluang merupakan salah satu faktor yang mengindikasikan adanya risiko kecurangan pelaporan keuangan. Tujuan penelitian ini adalah untuk memberikan bukti empiris bahwa faktor risiko peluang merupakan indikator utama terjadinya manipulasi. Analisis dilakukan berdasarkan sampel 31 perusahaan milik negara yang tercatat di BEI selama periode 2020-2022, dengan menggunakan metode analisis regresi logistik untuk pengolahannya. Variabel independen penelitian ini terdiri dari perubahan piutang, perubahan persediaan, proporsi komisaris independen, persentase komite independen, kepemilikan institusional > 5%, jumlah direktur yang diganti, dan pergantian CEO dalam kurun waktu dua tahun. Temuan penelitian ini menunjukkan bahwa perubahan piutang, tingkat persediaan, keberadaan komisaris independen, komite audit independen, dan perubahan dewan direksi tidak berkontribusi terhadap kecurangan pelaporan keuangan. Di sisi lain, keberadaan kepemilikan institusional > 5% dan perubahan CEO perusahaan dapat menandakan potensi praktik manipulasi.

This research aims to digitize the BOSP Financial Report of SMA Negeri 1 Yogyakarta through the School Financial Management Information System website. This is motivated by the condition of the SPJ administration which is still processed semi-manually, the wrong nominal input into the bank deposit receipt which results in failed transfers, and incorrect tax transfers (over/underpayment of taxes). The method used is qualitative with data collection techniques through observation, interviews, and documentation. Research procedures include: 1) making a flowchart of the financial transaction process, 2) designing the output format of the financial accountability letter, 3) simulating the school financial management information system accompanied by a programmer, 4) testing on three different users. The test results show that the financial management of SMA Negeri 1 Yogyakarta through the School Financial Management Information System produces output documentation of SPJ completeness automatically and can present real-time financial reports. It is expected that the School Financial Management Information System can improve the accuracy and achievement of the realization of BOSP fund absorption.

This study investigates the relationship between management control systems and cooperation, which translates into the performance of intra-organizational relationships. This study aims to test a theoretical model using Partial Least Square (PLS) on survey data collected from the retail industry sector. This quantitative research uses a survey method by collecting data using random sampling techniques. The sample used in this study was taken from the respondents of managers and supervisors who have authority in purchasing or procuring goods in the store or warehouse. Next, the questionnaire is organized into two parts; the first contains demographic data, and the next is long-term work, which will be loaded into 20 questions. The results show a direct relationship between performance measurement systems and the three dimensions of cooperation (information sharing, problem-solving, and willingness to adapt to change. This study examines the influence of the performance measurement system and the socialization process on business units' performance, where cooperation plays a mediating variable. The results of this study make a significant contribution by explaining the role of this growing knowledge pool by empirically exploring how cooperation can be mobilized and enforced through SPM, performance measurement systems, and socialization processes

This research aims to test the variables of tax rates and tax sanctions on motor vehicle taxpayer compliance at SAMSAT Salatiga City, Central Java. The population in this research is motor vehicle taxpayers who are currently paying vehicle tax at SAMSAT Salatiga City. The sample consisted of 60 respondents taken using a non-random sampling method with a purposive sampling technique. Data collection used a questionnaire with a five-point Likert scale parameter as primary data. Data analysis in this research used the multiple linear regression method and was processed using Predictive Analytics SoftWare, namely SPSS 29. The results of multiple regression testing showed that the variables of tax rates and tax sanctions had a significant positive effect on motor vehicle taxpayer compliance. The results of simultaneous testing also showed that the variables of tax rates and tax sanctions had a significant positive effect on motor vehicle taxpayer compliance.

This study aims to determine and analyze the direct effect of promotion on customer loyalty at PT. Bintang Tsajaja Jambi, to determine and analyze the direct effect of location on customer loyalty at PT. Bintang Tsajaja Jambi, to determine and analyze the direct effect of service quality on customer loyalty at PT. Bintang Tsajaja Jambi and to determine and analyze the simultaneous effect of promotion, location, service quality on customer loyalty at PT. Bintang Tsajaja Jambi. This study uses a quantitative method with a sample of 70 customer respondents at PT. Bintang Tsajaja Jambi. Data were analyzed using validity tests, reliability tests, multicollinearity tests, heteroscedasticity tests, normality tests, multiple linear regression analysis tests, T tests, F tests, R2 determination coefficient tests using IBM SPSS Statistics. The results showed that promotion directly had a significant effect on customer loyalty at PT. Bintang Tsajaja Jambi, service quality directly had a significant effect on customer loyalty at PT. Bintang Tsajaja Jambi, location directly had a significant effect on customer loyalty at PT. Bintang Tsajaja Jambi, and directly and simultaneously promotion, location, and service quality have a significant effect on customer loyalty to customers at PT. Bintang Tsajaja Jambi.

The use of Artificial Intelligence (AI) in digital marketing is rapidly expanding, enabling highly personalized strategies for consumers. However, this advancement also raises serious concerns about data privacy, especially amid varying regulations such as the GDPR (Europe), CCPA (United States), and local policies across Southeast Asia. This study examines how AI technologies like Natural Language Processing (NLP) and predictive analytics can adaptively balance personalization with privacy protection. It also explores the emotional dimension of consumer responses—particularly trust and anxiety—and how these emotions shape perceptions of digital marketing strategies under different regulatory contexts. A mixed methods approach was employed, combining survey data from 400 respondents across three regions and in-depth interviews with 20 extreme-case participants. The analysis utilized tools such as SmartPLS, NVivo, and visual platforms like Tableau AI and MonkeyLearn. Findings reveal that limiting the collection of sensitive data can increase consumer acceptance by up to 23% without compromising marketing effectiveness. Consumer trust emerged as a key mediating factor, while anxiety amplified the demand for transparency. In Southeast Asia, incentive-based strategies were found to be 35% more effective than regulatory approaches. These findings underscore the importance of integrating technological, emotional, and cultural dimensions when designing ethical and context-aware digital marketing strategies.