This study examines the effect of technostress and self-efficacy on E-Kinerja adoption with resistance to innovation as a mediating variable among healthcare workers at RSUD Provinsi NTB. A quantitative, associative-causal design was used with 195 respondents selected through proportionate stratified random sampling. Data were collected via a five-point Likert-scale questionnaire and analyzed using PLS-SEM (SmartPLS 4.0). Results show that technostress has a positive and significant direct effect on adoption, though contrary to the hypothesized negative direction, while self-efficacy has a strong positive effect on adoption. Technostress increases resistance to innovation, while self-efficacy reduces it. Resistance to innovation negatively affects adoption. Mediation analysis reveals that resistance to innovation acts as a competitive mediator between technostress and adoption, and as a complementary partial mediator between self-efficacy and adoption. These findings indicate that successful E-Kinerja adoption depends not only on technological readiness, but also on users' psychological factors, particularly technological pressure, self-belief, and openness to innovation.
This research aims to analyze the empirical impact of financial literacy, accounting comprehension, and the implementation of Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM) on the quality of financial reporting among MSMEs operating within the Malioboro commercial district of Yogyakarta. The investigation employs a quantitative methodology guided by a causal associative research structure. Out of a total population of 300 MSME operators, a sample comprising 75 respondents was selected utilizing purposive sampling techniques. Information was gathered through the distribution of questionnaires. Data evaluation involved validity and reliability checks, classical assumption evaluations, multiple linear regression, t test, F test, and determination coefficient assessments via the SPSS program. Findings from this investigation demonstrate that financial literacy, accounting knowledge, and SAK EMKM execution exert a positive and substantial impact on MSME financial statement quality, acting both individually and simultaneously. Furthermore, the calculated Adjusted R Square value stands at 0.025, revealing that this model's ability to explain variations in MSME financial report quality remains quite limited. Researchers attribute this limitation to the specific characteristics of street merchants operating within the Malioboro area, who predominantly rely upon basic daily cash records rather than fully integrating formal accounting standards. Consequently, the overall quality of these financial reports is shaped significantly more by alternative elements extending beyond the scope of the currently examined variables.
Digital transformation in the “MSME (UMKM) sector has become a critical priority for improving the accuracy of financial management. This study aims to analyze the influence of Cloud-Based Technology Adoption (X1 ) and Perceived Ease of Use (X2 ) on Digital Accounting System Performance (Y) among MSMEs in Cirebon City and Regency. The research method employed is quantitative associative, with data collection conducted through questionnaires distributed to 100 MSME respondents who utilize cloud-based accounting applications. Data analysis was performed using Structural Equation Modeling (SEM) based on Partial Least Square (PLS) with the assistance of SmartPLS software. The results of the partial tests (t-tests) indicate that Cloud-Based Technology Adoption significantly influences Digital Accounting System Performance, with a path coefficient of 0.616, a t-statistic of 4.916, and a p-value of 0.000 (p < 0.05). Conversely, Perceived Ease of Use does not significantly influence Digital Accounting System Performance, yielding a coefficient value of 0.223, a t-statistic of 1.615, and a p-value of 0.106 (p > 0.05). The coefficient of determination (R²) value of 0.670 indicates that the independent variables in this model account for 67% of the variation in the dependent variable. This study concludes that Digital Accounting System Performance in MSMEs is driven by the level of cloud technology adoption but is not significantly influenced by the perception of its ease of use.”
This study investigates the effects of leverage, financial distress, and earnings management on tax avoidance, and examines whether independent commissioners moderate these relationships. The study is motivated by an anomaly in which the property and real estate sector continues to contribute positively to economic growth while its tax contribution does not increase proportionally, raising questions about the effectiveness of corporate governance mechanisms in constraining managerial opportunism under information asymmetry. Using panel data from property and real estate companies listed on the Indonesia Stock Exchange during 2019–2022, the analysis employs a quantitative approach based on secondary data from annual reports and financial statements. The results indicate that leverage has a negative and significant effect on tax avoidance, while financial distress does not show a significant relationship. Earnings management is also found to be significantly associated with tax avoidance. Furthermore, the moderation analysis reveals that independent commissioners weaken the relationship between financial distress and tax avoidance, but do not moderate the effects of leverage or earnings management. These findings extend Agency Theory by demonstrating that governance mechanisms constrain tax-related opportunistic behavior only under conditions of financial pressure, highlighting the conditional role of independent commissioners in corporate tax decisions.
The objective of this study is to examine the effect of profitability, leverage, and capital intensity on tax avoidance, with firm size serving as a moderating variable. The population includes companies with carbon projects listed on the Indonesia Carbon Exchange (IDXCarbon), encompassing both publicly listed entities and those in the Letter of Intent (LoI) stage. Using purposive sampling, a total of 48 observations from 8 companies were selected. Data analysis was conducted using Moderated Regression Analysis (MRA) via EViews 13 statistical software. The empirical results demonstrate that profitability has a significant negative effect on the cash effective tax rate (CETR), which implies an increase in tax avoidance. This suggests that higher profit levels incentivize management to act opportunistically in minimizing their tax burden. Conversely, leverage exhibits a significant positive effect on CETR (indicating lower tax avoidance), as strict monitoring from creditors pressures companies to maintain compliance and avoid aggressive tax strategies. Capital intensity shows a significant negative effect on CETR (indicating higher tax avoidance), meaning that firms utilize massive depreciation from their fixed assets as a legitimate tax shield. Furthermore, the findings reveal that firm size does not significantly moderate the effects of profitability, leverage, and capital intensity on tax avoidance. These results imply that internal economic incentives and external creditor monitoring universally dominate the tax decisions of carbon project companies, regardless of the firm's operational scale.
This study examines the effect of sales growth, gender diversity, and firm size on corporate tax planning by integrating financial characteristics and corporate governance perspectives. The study focuses on food and beverage subsector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2024 period. A quantitative approach was employed using secondary data obtained from companies' annual financial reports. Purposive sampling resulted in 32 companies and 128 firm-year observations. The empirical analysis examines the relationship between sales growth, gender diversity, firm size, and tax planning measured using the Cash Effective Tax Rate (CETR). The findings indicate that sales growth has a significant effect on tax planning, whereas gender diversity and firm size do not show statistically significant individual effects. Simultaneously, the independent variables significantly explain variations in corporate tax planning. This study contributes to the tax and corporate governance literature by integrating financial growth characteristics, managerial diversity, and organizational characteristics in explaining corporate tax planning behavior in an emerging-market context. The findings also indicate that tax planning decisions cannot be explained solely by board diversity and company scale, suggesting that other financial and governance characteristics should be considered in future research.
The increased use of marketplaces encourages online reviews to become one of the main sources of information in shaping consumer purchase decisions. However, in local food products such as ready-to-eat chili sauce, high positive reviews do not necessarily directly increase buying interest because consumers face uncertainty related to taste, quality, and product safety. This study examines the effect of online reviews on consumers’ buying interest in Sambal Bu Sandra products on Shopee, with consumer trust as a mediating variable. Using a quantitative survey method involving 100 respondents and SEM-PLS analysis through SmartPLS 4.0, the findings reveal that online reviews positively and significantly influence buying interest (β = 0.215; p = 0.017) and consumer trust (β = 0.591; p = 0.000). Consumer trust also has a positive and significant effect on buying interest (β = 0.641; p = 0.000) and partially mediates the relationship between online reviews and buying interest, with a VAF of 63.8%, indicating partial mediation. This study contributes theoretically by extending Consumer Behavior Theory to the context of local food e-commerce, demonstrating that trust plays a more dominant role for experience goods (food products) compared to search goods.
The mass transition of honorary administrative staff to Government Employees with Work Agreement (PPPK) status in Indonesian public universities has created a contract-based workforce in a bureaucratic yet non-permanent framework. However, the psychological mechanisms driving employee engagement in this context remain underexamined. This study investigates the influence of competence and supervisory support on employee engagement, mediated by work motivation, among PPPK administrative staff at the University of Mataram. A quantitative associative design used PLS-SEM with 126 respondents systematically sampled from 695 PPPK staff via a five-point Likert-scale questionnaire. Results show that competence positively affects engagement both directly and, more strongly, indirectly through work motivation (complementary partial mediation). Supervisory support has no direct effect; its influence is fully mediated by work motivation (indirect-only mediation). Work motivation is the strongest predictor of engagement, serving as the psychological conduit translating personal and job resources into engagement. The model explains substantial variance in engagement. University management should prioritize competence development and design supervisory practices to cultivate work motivation, as support mechanisms alone do not enhance engagement. The study extends JD-R and OST theories by revealing differential mediation pathways in contract-based public higher education.
This study examines the influence of the day of the week effect and week four effect on trading volume activity, with dividend policy acting as a moderating variable. The research applies a quantitative method using secondary data collected from banking subsector companies in the financial sector listed on the Indonesia Stock Exchange during 2023–2025. Samples were determined through purposive sampling. Multiple regression analysis was used to test the direct effect of the independent variables on trading volume activity, while Moderated Regression Analysis (MRA) was employed to analyze the moderating role of dividend policy. The findings indicate that both the day of the week effect and week four effect significantly affect trading volume activity, reflecting seasonal patterns in stock trading. Dividend policy strengthens the relationship between these variables and trading volume activity, suggesting that dividend distribution information enhances investor responses to trading patterns. Investor behavior is influenced by both trading timing and company policies.
The automotive manufacturing sector in Indonesia experienced significant financial pressure during and after the COVID-19 pandemic due to declining vehicle demand, exchange rate fluctuations, and increased market uncertainty. These conditions impacted corporate capital structure decisions and financial performance. This study addresses the issue of whether capital structure affects financial performance and whether market volatility moderates this relationship. The purpose of this study is to analyze the effect of capital structure, as represented by the Debt-to-Equity Ratio (DER) and the Debt-to-Assets Ratio (DAR), on financial performance as measured by Return on Assets (ROA), and to examine the moderating role of market volatility, as represented by Beta (β). This study employs a quantitative associative approach using panel data from 13 automotive manufacturing companies listed on the Indonesia Stock Exchange during the 2019–2024 period, resulting in 78 observations. Data were collected from annual financial reports and analyzed using Moderated Regression Analysis (MRA) with EViews software. The findings indicate that DER and DAR have a negative and significant effect on ROA, indicating that higher leverage reduces corporate profitability. Furthermore, market volatility significantly moderates the relationship between capital structure and financial performance. Higher market volatility amplifies the negative effect of leverage on profitability, suggesting that excessive use of debt in volatile market conditions worsens financial performance.
This study investigates the influence of Sharia financial literacy and financial social culture on the adoption of Islamic banking products among micro, small, and medium enterprises (MSMEs) in Sembalun, Lombok, Indonesia, with religiosity examined as a mediating variable. Employing a mixed-methods approach with a sequential exploratory design, the research integrates qualitative insights from in-depth interviews and focus group discussions with quantitative survey data collected from 117 MSME owners. The data were analyzed using structural equation modeling (SEM) with AMOS software. The findings reveal that both Sharia financial literacy and financial social culture exert significant positive effects on religiosity and the adoption of Islamic banking products. Additionally, religiosity demonstrates a direct positive influence on adoption behavior. However, Sobel test results indicate that religiosity does not serve as a significant mediator between literacy and adoption or between social culture and adoption. These results underscore the value of developing culturally-grounded financial education programs and leveraging local socio-cultural systems to enhance Islamic financial inclusion. This study offers practical guidance for policymakers and Islamic financial institutions seeking to design more effective, culturally-sensitive outreach strategies while contributing to theoretical knowledge by elucidating the direct and indirect pathways that shape financial adoption behavior among underserved MSMEs.
This study aims to analyze the effect of financial literacy and financial technology on financial behavior, with financial confidence serving as a moderating variable among female university students in Malang City. The study was motivated by the increasing use of digital financial services among young adults and the inconsistent findings of previous studies regarding the moderating role of financial confidence. A quantitative approach was employed using primary data collected through online questionnaires distributed to 100 active female university students in Malang City selected through purposive sampling. The respondents were selected based on specific criteria, including active use of financial technology services and experience in independently managing personal finances. The focus on female university students was intended to provide a more specific contextual understanding of financial behavior among young women in higher education. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 3. The findings indicate that financial literacy and financial technology have a positive and significant effect on financial behavior. However, financial confidence was not found to moderate the relationship between financial literacy and financial behavior, nor the relationship between financial technology and financial behavior. These findings suggest that students’ financial behavior is more strongly influenced by financial knowledge and the utilization of digital financial services than by psychological confidence factors. This study contributes to the development of financial behavior literature and provides practical implications for universities and policymakers in improving financial education and digital financial literacy among students.
This study aims to explain the formation of brand loyalty for the local outdoor product Eiger through the integration of the S-O-R Model and Expectation Confirmation Theory, with the Marketing Mix serving as the stimulus, CBBE and Consumption Satisfaction as mediating mechanisms, and Consumer Ethnocentrism as a moderator variable. The study employs an explanatory quantitative approach with a causal design. Data were collected from 210 Eiger consumers in Cirebon Regency via an online questionnaire and analyzed using PLS-SEM with SmartPLS 4.0 to test the measurement model and structural model. The results indicate that the Marketing Mix significantly influences CBBE, CBBE significantly influences Consumption Satisfaction, and Consumption Satisfaction drives Brand Loyalty. Consumer Ethnocentrism moderates the relationship between CBBE and Consumption Satisfaction but does not moderate the relationship between Consumption Satisfaction and Brand Loyalty. This study contributes by integrating CBBE as a mediator in the S-O-R Model and revealing the asymmetric moderating role of Consumer Ethnocentrism. The findings confirm that national identity strengthens consumer satisfaction with local brands, but loyalty remains dependent on product performance and the quality of the experience. Local brands need to focus their strategies on optimizing the Marketing Mix to strengthen CBBE and consumer satisfaction. The sentiment “Proudly Made in Indonesia” is effective in supporting satisfaction, yet long-term loyalty is more determined by product quality, innovation, and functional superiority. This study is limited to a single region, employs a cross-sectional design, and relies on self-report data. Future research is recommended to expand the regional and brand contexts, utilize longitudinal approaches and mixed-methods, and incorporate additional behavioral and psychological variables.
This study investigates the influence of Humor Content and Originality Content on Purchase Intention, with Hedonic Experience as a mediating variable, among TikTok followers of @kiaravirr in Cirebon City. Grounded in the Stimulus-Organism-Response (SOR) Theory (Mehrabian & Russell, 1974) and the Elaboration Likelihood Model (ELM) (Petty & Cacioppo, 1986), this research conceptualizes humorous and original content as peripheral stimuli capable of eliciting positive emotional states, thereby enhancing hedonic experience, which subsequently drives purchase intentions. A quantitative cross-sectional approach was employed using purposive sampling among 150 valid respondents aged 17–30, targeting active TikTok followers of @kiaravirr. Data were analysed using Structural Equation Modelling with AMOS software. The Goodness of Fit test confirmed adequate model fit (P-value = 0.072; RMSEA = 0.044; GFI = 0.921; AGFI = 0.903). All five hypotheses were supported: Humor Content significantly influences Hedonic Experience (β = 0.601); Originality Content significantly influences Hedonic Experience (β = 0.535); Hedonic Experience significantly influences Purchase Intention (β = 0.321); Humor Content significantly influences Purchase Intention (β = 0.474); and Originality Content significantly influences Purchase Intention (β = 0.471). Effect decomposition confirms that Originality Content exerts the highest total effect on Purchase Intention (0.561), with Hedonic Experience serving as a partial mediator in both relationships. These findings affirm the strategic importance of affective and entertaining content in TikTok-based influencer marketing.
It analyzes how financial measures like DER and ITO influence the profitability indicator Return on Assets (ROA). Food and beverage companies listed on the Indonesia Stock Exchange (IDX) face manufacturing cost pressure and profitability fluctuations in 2020–2024. This causal quantitative study uses Indonesia Stock Exchange annual financial records. Purposive sampling generated 22 businesses and 110 observations. Data were processed using descriptive statistics, classical assumption tests, and multiple linear regression in SPSS 24. The hypothesis using partial t-tests and simultaneous F-tests. The incomplete data show that DER is significantly unfavorable on ROA, suggesting that increased leverage may reduce profitability owing to financial obligations. The beneficial but modest impact of ITO on ROA suggests that changes in inventory turnover were not proven to be a major determinant of profitability during the study period. Simultaneously, DER and ITO had a significant effect on ROA. This study has limitations because it only used DER and ITO as explanatory variables for profitability, measured by ROA, so other financial factors that could potentially influence company performance have not been fully accommodated. The observation period was 2020–2024, and only Indonesian food & beverage enterprises were studied. Therefore, the results have limitations in describing long-term conditions and in terms of generalization to other sectors and countries.
The oil pipeline transportation business faces increasing structural pressure due to declining upstream production, rising operation and maintenance costs from aging assets, and oil price volatility affecting revenue stability. This study aims to formulate adaptive and sustainable contract strategies for the TS Segment as the Oil Transportation Agreement approaches its expiration in 2026. A qualitative case study approach was employed, supported by quantitative analysis. Data were collected through semi-structured interviews, company records, and relevant literature. The analysis included thematic analysis, strategic frameworks (VRIO, PESTLE, stakeholder mapping), and financial evaluation using Discounted Cash Flow simulations, followed by Multi-Criteria Decision Analysis with the Kepner–Tregoe method. The results indicate that the existing commercial model is misaligned with the fixed-cost nature of pipeline operations, leading to revenue volatility and cash flow uncertainty due to oil price-linked tariffs and the absence of long-term capacity commitments. Financial simulations show that a fixed-per-volume tariff provides the most stable performance, generating consistent positive returns above the cost of capital. Strengthening contract structures through long-term capacity commitments and improved minimum payment mechanisms further enhances revenue certainty. These findings highlight the importance of aligning tariff design and contract structure with cost characteristics to ensure business sustainability.
The purpose of this study is to examine how consumer purchasing decisions regarding the TikTok Live feature in Cirebon City are influenced by influencer credibility and flash sales. PLS-SEM analysis is used in this study's quantitative methodology. Customers who have interacted or completed transactions via live streams on the TikTok platform are the study's participants. Purposive sampling was used to gather the research sample, which consisted of 140 participants and predetermined respondent criteria. A Likert scale was used in a questionnaire to gather data. The findings show that consumer purchasing decisions on TikTok Live are positively and significantly impacted by influencer credibility. Additionally, it was discovered that flash sale tactics significantly and favorably affected consumer purchasing decisions. Additional data indicates that the flash sale strategy has the strongest effect on increasing customer purchasing decisions. These results underscore the importance for digital marketers to prioritize the implementation of strategic limited-time promotions supported by the selection of credible influencers to maximize consumer purchasing decisions within the live commerce ecosystem.
Employee job satisfaction is an important indicator of organizational effectiveness because it influences employee performance, commitment, and service quality. Although work motivation and work environment have been widely recognized as important determinants of job satisfaction, previous studies have reported inconsistent findings, particularly across different organizational contexts. Empirical evidence from maritime public-sector institutions remains limited. Therefore, this study aims to examine the influence of work motivation and work environment on employee job satisfaction at the Class II Port Authority Office (KSOP) of Cirebon. This study adopted a quantitative approach based on Herzberg’s Two-Factor Theory. Data were collected through a structured questionnaire distributed to all civil servants employed at KSOP Class II Cirebon. Using a saturated sampling technique, the study involved 70 respondents. Data were analyzed using multiple linear regression with SPSS version 23 to examine both partial and simultaneous effects of the independent variables on job satisfaction. The findings indicate that work motivation has a positive but statistically insignificant effect on employee job satisfaction (β = 0.188; p = 0.222). In contrast, work environment has a positive and significant effect on job satisfaction (β = 1.413; p < 0.001) and emerged as the strongest predictor among the variables examined. Furthermore, work motivation and work environment simultaneously have a positive and significant effect on employee job satisfaction (F = 68.427; p < 0.001), explaining 67.1% of the variance in job satisfaction (R² = 0.671). These findings provide partial support for Herzberg’s Two-Factor Theory by demonstrating the dominant role of work environment as a hygiene factor in shaping employee satisfaction within a public-sector organization. The study contributes to the human resource management literature by suggesting that the influence of work motivation on job satisfaction may be context-dependent. Practically, the findings highlight the importance of improving workplace conditions, communication quality, and organizational support to enhance employee job satisfaction and organizational effectiveness.
The efficacy of nurses is a vital indicator of healthcare service quality and patient safety. Nurses frequently face time limitations, job stress, and burnout, which can impair their ability to provide quality care. This study aims to investigate the effects of time management, occupational stress, and burnout on the performance of nurses in Cirebon City. This study utilized a quantitative explanatory design. The population consisted of 1,505 nurses employed in hospitals and healthcare facilities in Cirebon City. The minimum sample size was 316 respondents, determined using the Slovin formula, whereas 350 valid responses were analyzed. Data were collected by a structured questionnaire utilizing a five-point Likert scale and analyzed with SPSS, including descriptive statistics, validity and reliability evaluations, classical assumption tests, multiple linear regression, t-tests, F-tests, and determination coefficients. The findings indicated that time management positively and significantly influenced nurse performance, whereas work stress and burnout negatively and significantly impacted it. The concurrent assessment indicated that time management, work-related stress, and burnout collectively impacted nurse performance. The adjusted R-squared value of 0.207 signifies that 20.7% of nurse performance is elucidated by the three factors. This study concludes that improving nurse performance requires effective time management, stress control, and burnout prevention strategies. The findings provide practical implications for health care managers to strengthen workload management, supportive supervision, and psychological well-being programs for nurses.
This study aims to analyze the influence of Fear of Missing Out (FOMO), self-control, and ease of use on impulsive buying behavior among Generation Z in Surabaya through TikTok Shop's live shopping feature. With Indonesia's internet penetration reaching 80.66% in 2025 and TikTok Shop emerging as the second most popular e-commerce platform in Indonesia with a 27.37% market share, the digital environment increasingly fosters spontaneous consumer behavior. This study employed an associative quantitative approach with purposive sampling, involving 153 Generation Z respondents who actively use TikTok Shop's live shopping feature in Surabaya, of which 151 met the analysis criteria. Data were collected through a structured questionnaire and analyzed using multiple linear regression. Results indicate that FOMO, self-control, and ease of use simultaneously exert a significant influence on impulsive buying (F=34.613; p<0.001; R²=0.414). Partially, FOMO (β=0.720; t=9.627; p<0.001) and ease of use (β=0.253; t=2.312; p=0.022) positively and significantly predict impulsive buying, while self-control (β=-0.094; t=-0.650; p=0.517) shows no significant effect. These findings imply that digital platforms should consider psychological and technological factors when designing responsible marketing strategies targeting young consumers.
