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.

One of the important factors in quality human resources in a company to be able to run the business process properly in accordance with the vision and mission that has been set by the company. CV. Lestari Indojaya is one of the companies engaged in procurement and education which was founded in 2000. In order to encourage the creation of increasing performance productivity, CV. Lestari Indojaya carries out the selection of the best employees. Decision support systems can help decision makers to get recommendations for the best employees using the SAW (Simple Additive Weighting) method. In this study, the data used came from internal data and external data. There are several criteria needed to help decision makers choose the best employees, namely discipline, quality of work, cooperation and behavior. Based on all the criteria and alternatives in this study, Darwansyah was the best employee at CV. Lestari Indojaya with a total preference value of 2.875. The SAW method is an effective and practical method in calculating the best employee recommendations at CV. Lestari Indojaya so that decision makers can consider these recommendations according to the specified priorities.

This consider points to assess the affect of brand image on customer obtaining behavior in a computerized setting by joining quantitative strategies and counterfeit insights (AI)-based opinion examination. Essential information collection was conducted through an internet overview of 212 respondents matured 21–35 a long time who routinely make online buys, whereas auxiliary information was gotten from 5,000 customer comments on social media and e-commerce destinations. The comes about of the relapse examination appeared that brand image components such as believe (? = 0.37), seen quality (? = 0.31), and passionate association (? = 0.28) have a critical impact on buy purposeful (R² = 0.62, p < 0.01). The discoveries from the estimation investigation appeared that 72% of customer suppositions were positive, supporting the quantitative comes about and underlining the significance of the enthusiastic viewpoint in acquiring choices. This think about contributes to the advancement of hypothesis by combining essential and auxiliary information analyzed utilizing AI innovation, and emphasizing the significance of computerized notoriety and enthusiastic perspectives in forming brand quality. The comes about of this ponder open up unused points of view in creating data-based promoting procedures within the computerized period.

Penelitian ini bertujuan untuk memperoleh pemahaman yang komprehensif mengenai perkembangan studi terdahulu terkait hubungan antara Environmental, Social, Governance (ESG) dan Tax Avoidance, pengukuran serta hasil yang diperoleh penelitian sebelumnya, dan peluang penelitian di masa depan. Pendekatan Systematic Literature Review (SLR) digunakan untuk meminimalkan bias atas penelitian terdahulu yang beragam. Software Publish or Perish sebagai alat bantu dan Google Scholars sebagai mesin pencarian. Diperoleh 27 artikel ilmiah yang relevan serta sesuai dengan kriteria inkluasi dan eksklusi dalam rentang waktu 2015-2025. Hasil dari penelitian ini menunjukkan bahwa artikel ilmiah terkait hubungan antara ESG dan Tax Avoidance mengalami perkembangan signifikan. Meski artikel ilmiah yang sesuai baru muncul pada 2021, namun data sampel dari 2009 hingga 2023 sudah digunakan dengan sektor non-keuangan menjadi yang paling diminati. Terdapat 17 teori yang digunakan sebelumnya dan agency theory menjadi yang terfavorit dengan menempatkan ESG sebagai variabel independen dan Tax Avoidance sebagai variabel dependen. Diperoleh 4 Proksi untuk mengukur Tax Avoidance dan 9 proksi untuk mengukur ESG. Dengan Multiple Linear Regression sebagai teknik analisis yang paling banyak dipakai, hasil yang mayoritas dapatkan adalah ESG berpengaruh signifikan secara negatif terhadap Tax Avoidance. Penelitian ini diharapkan mampu berkontribusi akademik dengan menghimpun berbagai rujukan.

This study examines the effect of product quality, brand image, and price on consumer loyalty through satisfaction in students using Acer laptops at Dian Nuswantoro University. Data were collected from 115 respondents and analyzed using PLS-SEM through SmartPLS 4.0 software. The results show that product quality and brand image have a positive and significant effect on satisfaction, while price does not have a significant effect on satisfaction. On the other hand, only brand image and consumer satisfaction are proven to have a significant effect on consumer loyalty, while product quality and price do not show a significant direct effect on loyalty. However, product quality is proven to have an indirect effect on consumer loyalty through consumer satisfaction as a mediating variable. These findings emphasize the importance of improving quality and brand image to build loyalty.

This study analyzes the impcat of social media, customer satisfaction and product review on Aerostreet shoes purchasing decisions on Shopee. Using a quantitive approach, data was collected through questionnaires from 100 Dian Nuswantoro University students who bought Aerostreet shoes. Data analysis used SPSS, including validity, reliability, classical assumption and hypothesis test. Result show that social media, customer satisfaction and product review significantly influence purchasing decision. This study provides insights for marketers to optimize social media effectiveness and product quality to enhance competitiveness in the digital market.