This study examines how Information Quality (IQ) and Service Quality (SQ) influence Management Control Effectiveness (MCE) in Micro, Small, and Medium Enterprises (MSMEs) in Cirebon City, by considering System Use (SU) as a mediating variable and User Satisfaction (US) as a moderating variable. Drawing on the DeLone and McLean IS Success Model, this study addresses the limited empirical evidence on how accounting information systems support management control practices in MSMEs. Data were collected from 180 MSME actors who use accounting information systems and analysed using Partial Least Squares–Structural Equation Modelling (PLS-SEM). The findings show that SU plays a central role in improving MCE and mediates the relationship between SQ and MCE. IQ has a direct positive effect on MCE, while its relationship with SU is moderated by US. User satisfaction also strengthens the role of service quality in encouraging system use. These findings highlight that the effectiveness of management control in MSMEs depends not only on the quality of information and services, but also on how actively users engage with the system. The study suggests that improving digital literacy and user-oriented system support can enhance the benefits of accounting information systems for MSME management control.
This study research investigates the phenomenon of low purchase conversion rates amid the rapid growth of e-commerce and the widespread adoption of TikTok Live Shopping features in Indonesia. The study conceptualizes five streamer characteristics, namely attractiveness, popularity, experience, information quality, and interactivity, as stimuli; perceived value as the organism; and impulsive buying behavior as the consumer response. This research employs a quantitative approach using primary data collected through an online questionnaire administered to 225 valid respondents who had previously made purchases through Mami Louisse’s TikTok live shopping sessions. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings reveal that all five characteristics have a positive and significant effect on the formation of perceived value. Specifically, information quality emerges as the strongest determinant influencing consumers’ perceived value, surpassing both popularity and physical attractiveness. Furthermore, the study confirms that perceived value acts as the primary predictor driving impulsive buying behavior, with a large effect size. These findings imply that within the live shopping ecosystem, substantive elements, particularly the accuracy of product information, are more crucial than mere visual entertainment in triggering spontaneous purchase decisions.
This study aims to examine the effects of perceived organizational support and islamic work ethics on knowledge sharing among lecturers at Universitas Muhammadiyah Semarang, with affective organizational commitment serving as a mediating variable. Knowledge sharing plays a crucial role in enhancing academic performance and fostering innovation in higher education institutions. Organizational and individual factors, such as perceived organizational support and Islamic work ethics, are considered important determinants of lecturers’ willingness to share knowledge. This study adopted a quantitative research design using a total sampling technique. Questionnaires were distributed to all 129 eligible lecturers holding a minimum functional position of Assistant Professor at Universitas Muhammadiyah Semarang. Of these, 87 valid responses were returned and included in the final analysis. The data were analyzed using Structural Equation Modeling (SEM) with SmartPLS 4.0. The results indicate that perceived organizational support and Islamic work ethics have positive and significant effects on knowledge sharing. Furthermore, affective organizational commitment has a positive and significant effect on knowledge sharing and significantly mediates the relationships between perceived organizational support and knowledge sharing, as well as between Islamic work ethics and knowledge sharing. These findings underscore the importance of organizational support, islamic work ethics, and affective organizational commitment in fostering knowledge sharing behavior among university lecturers.
This study was motivated by the increasing competition in the coffee shop industry, which requires businesses to strengthen customer loyalty through the creation of superior value and emotional connections with consumers. Using a quantitative cross-sectional design and purposive sampling technique, this research involved 171 Generation Z consumers aged 17–28 years who were active members of Saisons Space Cirebon and had made at least two purchases within the previous three months. The collected data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that both brand love and perceived value have significant positive effects on brand loyalty, with perceived value emerging as the more dominant factor. Together, these variables explain 25.5% of the variance in consumer loyalty, indicating a moderate level of explanatory power. These findings suggest that consumer loyalty is shaped by a combination of rational considerations, such as perceived value, and emotional factors, such as attachment to the brand. The study contributes to the literature by integrating emotional and rational dimensions to explain Generation Z consumer loyalty in the context of local coffee shops. However, the cross-sectional quantitative approach may limit a deeper understanding of the emotional motivations underlying brand loyalty. Therefore, coffee shop businesses should prioritize strategies that enhance customer value and foster emotional relationships to maintain and strengthen customer loyalty.
This study aims to examine the influence of intellectual capital on the financial performance of Islamic commercial banks in Indonesia during the 2021–2025 period. Intellectual capital has become increasingly relevant to banking performance, as financial institutions rely on employee expertise, organizational capabilities, and efficient capital utilization to sustain profitability. In Islamic banking, understanding the contribution of these resources is particularly important given the need to maintain financial performance while operating under Sharia principles. This study evaluates intellectual capital through Human Capital Efficiency (HCE), Structural Capital Efficiency (SCE), and Capital Employed Efficiency (CEE), as well as their combined contribution using the Value Added Intellectual Coefficient (VAIC). Financial performance is measured by Return on Assets (ROA). A quantitative approach was employed using quarterly financial data from nine Islamic commercial banks, comprising 180 balanced panel observations. The data were analyzed using panel regression with appropriate model selection and heteroscedasticity correction procedures. The findings show that HCE, SCE, and CEE each have a positive and significant relationship with ROA. The aggregate VAIC measure also exhibits a significant positive relationship with bank profitability. These findings indicate that human capital, organizational resources, and capital utilization are important determinants of financial performance in Islamic banking. This study contributes to the literature by providing empirical evidence on the role of individual intellectual capital components and the aggregate VAIC measure in explaining the profitability of Islamic commercial banks in Indonesia.
