DAS CONFERENCE INTERNATIONAL SERIES

Analysis Of Motor Vehicle Taxpayer Compliance In South Lampung Regency

Naufal Dwiky Athalla Rizky — 2026-06-17

Tax is a crucial source of regional and national revenue utilized to finance public infrastructure and development. This study aims to empirically analyze the determinants of motor vehicle taxpayer compliance in South Lampung Regency. Specifically, it evaluates the effects of voice and accountability, tax system transparency, government effectiveness, and tax sanctions on compliance levels. Utilizing a quantitative approach, primary data were gathered via questionnaires from 100 motor vehicle taxpayers selected through purposive sampling within the region. The data were analyzed using multiple linear regression via EViews software, ensuring adherence to classical assumption tests to achieve the Best Linear Unbiased Estimator (BLUE). The empirical results demonstrate that voice and accountability, a transparent tax system, and tax sanctions exhibit a positive and statistically significant impact on compliance. Conversely, government effectiveness possesses a positive but statistically non-significant influence. Notably, tax sanctions emerge as the most dominant factor accelerating compliance. Simultaneously, all four independent variables significantly explain 62.49% of the variance in vehicle taxpayer compliance. These insights recommend that policymakers focus on refining enforcement mechanisms and improving systemic transparency to foster optimal local revenue generation.

Comparative Analysis Of The Effect Of Financial Factors On Income Smoothing

Muhammad Akbar Widya Putra — 2026-06-17

This study aims to compare the results of previous research regarding the effect of firm size, profitability, financial leverage, and cash holding on income smoothing based on 10 SINTA-accredited journal articles published during 2021–2025. The study uses a descriptive qualitative method with a literature review approach. The data used are secondary data obtained from scientific journal articles discussing income smoothing as the dependent variable. Data collection techniques were carried out through documentation and literature studies by identifying, selecting, and reviewing relevant journal articles. The data analysis technique used descriptive qualitative analysis with a comparative approach by comparing similarities and differences in research findings from each article. The results indicate that profitability and financial leverage are the variables most frequently influencing income smoothing practices. Companies with high profitability and leverage tend to conduct income smoothing to maintain earnings stability and create positive perceptions among investors and creditors. Meanwhile, firm size and cash holding show inconsistent results because several studies found significant effects, while others found no effect on income smoothing. Differences in research results are influenced by differences in company sectors, research periods, sample sizes, and analytical methods used in each study. Therefore, this study is expected to provide a broader understanding of the consistency of previous research findings and become a reference for future studies related to income smoothing practices in Indonesia.

The Mediating Role Of Financial Performance On Sustainability Reporting And Firm Value: A Literature Review

Anggy Zefania Sabatini — 2026-06-16

This study examines the impact of Sustainability Reporting on firm value in the industrial sector companies listed on the Indonesia Stock Exchange for the 2022-2024 period, using financial performance as a mediating variable. This article employs a literature review approach to synthesize various empirical findings and theoretical frameworks, specifically Signaling Theory and Stakeholder Theory. The findings indicate that sustainability reporting serves as a quality signal to reduce information asymmetry for investors. Furthermore, these practices contribute to operational efficiency, which enhances the company's financial performance. Financial performance acts as a significant mediator in transmitting the impact of sustainability reporting on the increase in firm value. Company management should optimize sustainability reporting strategies as a strategic instrument to enhance firm valuation in the capital market (Ghozali, 2021).

The Effect Of Knowledge, Security, And Convenience On The Frequency Of Digital Payment Use From Physical Cards To Bsi Qris Mobile Banking In Generation Z (A Study on Students of the Faculty of Islamic Economics and Business, UIN Alauddin Makassar)

Fatmawati Fatmawati — 2026-06-17

The development of digital technology has encouraged changes in payment systems from physical card usage to QRIS-based digital payments. This study aims to analyze the influence of knowledge, security, and convenience on the frequency of digital payment usage from physical cards to QRIS Mobile Banking BSI among Generation Z, specifically students of the Faculty of Islamic Economics and Business at UIN Alauddin Makassar. This research used a quantitative method with an associative causal approach. The sampling technique used purposive sampling with 97 active students who use QRIS Mobile Banking BSI as respondents. Data analysis was conducted using multiple linear regression with SPSS software. The results showed that knowledge had a negative and significant effect on the frequency of QRIS usage, security had no significant partial effect, while convenience had a positive and significant effect and became the most dominant variable influencing the frequency of digital payment usage. Simultaneously, knowledge, security, and convenience significantly influenced the frequency of digital payment usage from physical cards to QRIS Mobile Banking BSI among Generation Z. This study implies that improving convenience and digital service quality is the main factor in encouraging sustainable QRIS usage among students.

Prototype Design Of Client-Server Architecture And Geo-Bi Tools In Commodity Price Monitoring Based On Public Participation

Fathulloh Fathulloh — 2026-06-17

Commodity price stability is a critical pillar in maintaining regional economic resilience and mitigating inflation. However, conventional data collection methods often face significant operational challenges, including high costs, time lags, and limited personnel. This study proposes an innovative, low-cost digital solution by designing a system prototype that integrates a client-server architecture with Geographic Business Intelligence (Geo-BI) tools based on community participation (crowdsourcing). The proposed model utilizes local village officials as enumerators to transmit price data to a Virtual Private Server (VPS) PostgreSQL database, incorporating automated GPS coordinate tracking to ensure spatial validity. Testing using simulated data demonstrates that an intermittent sampling strategy is architecturally capable of capturing macro price trends without overburdening local human resources. Visualizations through an interactive dashboard effectively facilitate early detection of price and spatial anomalies, thereby contributing to public sector transparency and accountability in supporting good governance.

Analysis Of The Financial Performance Of Islamic Commercial Banks In Indonesia Using The Sharia Conformity And Profitability (SCNP) Method For The 2021–2024 Period

Amaliyah Yusuf — 2026-06-17

This study is motivated by the measurement of Islamic Commercial Bank performance which is still more oriented toward profitability than compliance with sharia principles. This study aims to analyze the level of sharia compliance, profitability, and the balance between both aspects in Islamic Commercial Banks in Indonesia during the 2021–2024 period using the Sharia Conformity and Profitability (SCnP) method. This research uses a quantitative method with a descriptive approach based on annual financial statement data from Bank Syariah Indonesia, Bank Muamalat Indonesia, Bank BCA Syariah, and Bank Mega Syariah for the 2021–2024 period. The results show that Bank Syariah Indonesia tends to be in the Upper Left Quadrant (ULQ), indicating high profitability but sharia compliance still needs improvement. Bank Muamalat Indonesia and Bank BCA Syariah are more dominantly positioned in the Lower Right Quadrant (LRQ) because they have high sharia compliance but relatively low profitability. Meanwhile, Bank Mega Syariah demonstrates more stable development with an increasing balance between sharia compliance and profitability. This study concludes that not all Islamic Commercial Banks have been able to achieve an optimal balance between sharia compliance and profitability. The implications of this study indicate the importance of improving the balance between financial performance and the implementation of sharia principles in order to achieve optimal, competitive, and sustainable Islamic banking performance amid the development of the Islamic banking industry in Indonesia.

Carbon Tax And Sustainability: A Bibliometric Analysis

Avia Tamara Shabirina — 2026-06-17

This study aims to map the development of the literature on carbon tax. The method employed is a bibliometric study using the PRISMA approach, drawing on data from the Scopus database, with a total of 233 articles analyzed using VOSviewer. The results indicate that publications on carbon tax have increased significantly, particularly after 2023, and are predominantly contributed by countries such as China, India, the United States, and the United Kingdom. The research focus generally covers aspects of sustainability economics, tax policy, and carbon emission control. In addition, this study identifies research opportunities in relatively underexplored topics, such as profitability, environmental economics, and economic growth, as well as emerging issues like the green economy and emission reduction. This study provides a comprehensive overview of global trends and their implications for future research and policy development, although it is limited by the use of a single database and a bibliometric approach.

Green Economy And Circular Economy Nexus: A Bibliometric Reviuw Of Digital Transformation And Sustainability Research

Wahyuni Wahyuni — 2026-06-17

This study examines the nexus between the green economy and the circular economy within the evolving landscape of digital transformation and sustainability research. The growing urgency of addressing environmental degradation, resource scarcity, and economic resilience has positioned both concepts as central frameworks in achieving sustainable development. However, the rapid expansion of digital technologies has generated a fragmented yet increasingly interconnected body of literature that requires systematic synthesis. This research aims to map and analyze the intellectual structure, key trends, and emerging themes in this interdisciplinary field using a bibliometric approach. Data were collected from a reputable academic database within a defined publication period and analyzed through co-authorship, keyword co-occurrence, and bibliographic coupling techniques to identify influential contributors, collaboration patterns, and thematic developments. The findings reveal a significant convergence between green and circular economy studies, largely driven by digital innovations such as artificial intelligence, big data analytics, and the Internet of Things, which enhance resource efficiency, waste reduction, and sustainable production systems. Additionally, the study identifies emerging research clusters focusing on digitally enabled circular business models, smart sustainability systems, and policy frameworks that support green transitions. Despite these advancements, gaps remain in integrating digital transformation strategies with inclusive and scalable sustainability practices. This study provides a comprehensive overview of the research landscape and offers insights for future interdisciplinary studies, contributing to the advancement of sustainable economic systems in the digital era.

Analysis Of Economic Order Quantity At “Awud Seleraku” Noodle Crackers MSME In Pagojengan Village, Paguyangan District, Brebes Regency

Wahyu Lintang Fajriyah — 2026-06-17

This study aimed to analyze the implementation and calculate the Economic Order Quantity (EOQ), Reorder Point (ROP), and Safety Stock (SS) at the “Awud Seleraku” Noodle Cracker MSME in Brebes Regengy, Central Java. MSMES play a strategic role, yet they frequently face challenges in inventory management. The MSMEs commonly find it difficult to predict the exact stock quantity required during order leading times. Stockouts lead to unfulfilled consumer demand, which diminishes trust and risks losing customers to competitors. On the other hand, excess stock increases operational costs, particularly for holding cost. This study calculated EOQ, ROP, and SS of the main raw materials including tapioca flour, salt, and food coloring over a one-year period (December 2024-November 2025). The implementation of EOQ, ROP, and Safety Stock concepts is expected to provide optimum quantity and timing recommendations for orders to minimize inventory costs, maintain smooth production, and enhance business efficiency and competitiveness of “Awud Seleraku” Noodle Cracker MSME.

The Effect Of Foreign Direct Investment (FDI) And Export-Import Performance On Economic Growth In G-20 Countries: A Panel Data Analysis

Yusuf Burhanudin — 2026-06-17

This study examines the effect of Foreign Direct Investment (FDI) and export-import performance on economic growth in selected G-20 countries using a panel data approach during the period 2000–2024. Economic growth is an important indicator of economic development because it reflects increases in production capacity, national income, and public welfare. In the era of globalization, foreign investment and international trade have become important determinants of economic performance in both developed and developing countries. This study uses panel data analysis by combining cross-sectional data from selected G-20 countries and time-series data from 2000 to 2024. Economic growth is used as the dependent variable, while Foreign Direct Investment (FDI), trade openness, and institutional indicators consisting of Political Stability (PV), Government Effectiveness (GE), Control of Corruption (CC), Voice and Accountability (VA), Regulatory Quality (RQ), and Rule of Law (RL) are used as independent variables. The results indicate that Foreign Direct Investment (FDI) has a positive and significant effect on economic growth. In addition, institutional quality represented by Control of Corruption (CC) also shows a significant influence on economic performance. Meanwhile, several trade-related variables show varying effects on economic growth. Simultaneously, foreign investment, trade openness, and institutional quality significantly influence economic growth in selected G-20 countries. These findings imply that governments need to strengthen institutional quality, improve investment climates, and formulate effective international trade policies to support sustainable economic growth.

Understanding Tourist Visiting Decisions Through Viral Marketing, E-Wom, And Destination Image Perspectives

Diyah Lestariawati — 2026-06-17

This study aims to analyze the influence of viral marketing and electronic word of mouth on visiting decisions with destination image as an intervening variable at Goa Lawa Purbalingga tourism destination. The background of this study is based on the fluctuation in the number of tourist visits to Goa Lawa Purbalingga, which indicates the dynamics of tourists’ visiting decisions. This study employed a quantitative approach using a survey method by distributing questionnaires to 190 respondents. The data analysis technique used Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results showed that viral marketing (X1) had no effect on visiting decisions (Y). Meanwhile, electronic word of mouth (X2) and destination image (M) had a positive and significant effect on visiting decisions (Y). Viral marketing (X1) and electronic word of mouth (X2) also had a positive and significant effect on destination image (M). In addition, destination image (M) was able to mediate the influence of viral marketing (X1) and electronic word of mouth (X2) on visiting decisions (Y). These findings indicate that tourism managers need to focus more on strengthening destination image and improving tourist experiences in order to encourage visiting decisions.

Digital Marketing Strategy And Sharia Compliance In Enhancing International Fashion Sales: Evidence From Outfitby.Najah

Zuhairiah Zuhairiah — 2026-06-17

This study aims to analyze the influence of digital marketing strategies and Sharia compliance on enhancing international fashion sales at Outfitby.Najah, an entrepreneurship focusing on original imported abayas from Egypt. In the rapidly evolving digital economy, integrating modern marketing effectiveness with Islamic business ethics is a crucial factor in gaining global consumer trust. This research employs a quantitative approach by distributing questionnaires to Outfitby.Najah customers as respondents. The data analysis technique used is multiple linear regression to measure the extent to which digital marketing variables and Sharia compliance principles such as contract transparency and product information honesty contribute to sales volume. The results indicate that the implementation of innovative digital marketing strategies, accompanied by consistency in Sharia compliance, has a positive and significant impact on sales growth. Product authenticity supported by ethical branding is proven to enhance customer loyalty in the Muslim fashion market. This study concludes that adherence to Islamic muamalah values does not hinder business competitiveness in the digital era; rather, it serves as a unique added value that strengthens market positioning within the international fashion industry.

The Moderating Effect Of Sharia Governance On The Profit Levels Of Sharia Commercial Banks In Indonesia (2020–2024)

Nur Fadilah — 2026-06-17

This study examines the moderating role of Islamic Corporate Governance (ICG) in the relationship between leverage, profitability, and income smoothing practices across 13 Indonesian Islamic Commercial Banks from 2020-2024. Using logistic regression with interaction effects on 65 observations, results show that leverage and profitability have no significant direct effects. However, ICG significantly moderates the profitability-income smoothing relationship (p=0.089; coefficient=-18.634), indicating that strengthening Islamic governance is effective as a risk mitigation instrument against opportunistic income smoothing.

From Healing To Earning: Evaluating Douperi Indonesia “Konselor New Mom” Program On Formula Costs And Digital Affiliate Income

Dhylis Titian Awaly — 2026-06-17

This study evaluates the effectiveness of the "Circular Empowerment Model" implemented by Douperi Indonesia through the "Konselor New Mom" program. The research objective is to analyze the two-directional economic impact of the program: (1) defensive impact, namely the reduction of formula milk costs through successful lactation interventions, and (2) offensive impact, namely the creation of new income through a digital affiliate scheme. Using a qualitative descriptive case study approach, data were collected from in-depth interviews, structured observation of digital community interactions, and micro-financial document analysis involving more than 100 new mothers who received assistance since October 2025. The findings reveal that digital positive affirmation interventions and postpartum stress psychoeducation significantly reduced maternal anxiety levels, triggered optimal oxytocin release, and restored let-down reflex function—thereby reducing household dependence on commercial formula milk. Subsequently, recovered mothers (healed moms) were empowered as digital affiliates, converting their lived experiences and peer credibility into a flexible home-based income stream. This study concludes that maternal mental health treatment integrated with a digital economic infrastructure is capable of transforming health costs into a family economic growth center in the digital era.

Corporate Sharia Implementation Governance And Islamic Corporate Social Responsibility Towards Performance With Total Assets And Non Performing Financing As Moderating Variables

Andi Mutia Marewa — 2026-06-17

This study aims to examine the empirical effects of Sharia Corporate Governance (SCG) and Islamic Corporate Social Responsibility (ICSR) on the financial performance of Sharia Commercial Banks in Indonesia, with Total Assets and Non-Performing Financing (NPF) as moderating variables. The research sample incorporates Islamic banks officially registered with the Financial Services Authority (OJK) during the 2020-2024 period, selected using specific purposive sampling criteria. The quantitative secondary data were analyzed through descriptive statistics and Moderated Regression Analysis (MRA) via SPSS software. The empirical results demonstrate that Sharia Corporate Governance exerts a negative and significant effect on banking financial performance (ROA). This finding indicates the presence of substantial compliance costs and administrative burdens associated with rigorous internal audits and thorough sharia self-assessment processes. Conversely, Islamic Corporate Social Responsibility shows no direct significant impact on ROA, suggesting that social disclosures have not been optimally converted into short-term financial returns. Furthermore, the moderation analysis proves that Total Assets significantly moderate and strengthen the negative effect of SCG on performance, implying that larger asset scales provide a better infrastructure for governance execution. However, Total Assets fail to moderate the relationship between ICSR and ROA. Meanwhile, Non-Performing Financing (NPF) is proven to be unable to moderate either the SCG or ICSR pathways toward banking performance due to risk mitigation prioritization.

Improving Hospital Employee Performance Through Job Satisfaction And Organizational Commitment: The Mediating Role Of Work-Life Balance

Tria Putri Yani — 2026-06-17

This study aims to analyze the effect of job satisfaction and organizational commitment on employee performance with work-life balance (WLB) as a mediating variable at RSUI Mutiara Bunda Brebes. This research employed a quantitative approach using a survey method. The population consisted of 386 employees, while the sample of 197 respondents was determined using the Slovin formula with a 5% error rate and selected through simple random sampling. Data were collected through questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4 software. The results indicate that job satisfaction has a positive and significant effect on employee performance and work-life balance. Organizational commitment also has a positive effect on work-life balance, but does not significantly affect employee performance. Furthermore, work-life balance was found to have no significant effect on employee performance. The mediation analysis revealed that work-life balance was unable to mediate the relationship between job satisfaction and employee performance, as well as the relationship between organizational commitment and employee performance. These findings imply that employee performance in the healthcare sector is more strongly influenced by direct organizational and operational factors than by employees’ personal life balance. This study contributes to the development of human resource management literature, particularly regarding employee performance in healthcare institutions.

Intellectual Capital As A Driver Of Economic Resilience: A Bibliometric Analysis

Khairun Nisaa — 2026-06-17

This study aims to map the development of intellectual capital research literature from 2020 to 2025. The method employed is a bibliometric study drawing on data from the Scopus database, with a total of 967 articles analyzed using VOSviewer. The results indicate that intellectual capital publications have increased significantly, particularly after 2022, and are predominantly contributed by countries such as Italy, Indonesia, India, and China, with the Journal of Intellectual Capital serving as the primary publication outlet. The research focus generally covers aspects of financial performance, human capital, knowledge management, relational capital, and structural capital, while emerging themes such as digitalization, green intellectual capital, and entrepreneurial orientation are gaining growing scholarly attention. In addition, this study identifies research opportunities in relatively underexplored topics such as sustainable development, digital transformation, and SME resilience in emerging economies. This study provides a comprehensive overview of global intellectual capital research trends and their implications for future research and policy development, particularly in the context of strengthening economic resilience through entrepreneurship and good governance in the digital era, although it is limited by the use of a single database and a bibliometric approach.

Literature Review: The Effect Of Carbon Emission Disclosure And Environmental Performance On Firm Value

Nadya Nur Ramadhani — 2026-06-17

This study aims to examine the effect of Carbon Emission Disclosure and Environmental Performance on Firm Value through a literature review approach. The study employs a qualitative descriptive method by analyzing 15 journal articles obtained through Google Scholar within the last five years. The findings indicate that Carbon Emission Disclosure and Environmental Performance generally have a positive effect on Firm Value because they improve transparency, corporate reputation, and investor confidence. However, several studies show insignificant results because some investors still prioritize short-term financial performance over environmental aspects. This study concludes that carbon emission disclosure and environmental performance play an important role in supporting Firm Value and long-term business sustainability.

Analysis Of Motor Vehicle Taxpayer Compliance In Bandar Lampung City

Ahmad Abu Haikal — 2026-06-17

This study aims to analyze the factors that affect the compliance of motor vehicle taxpayers in Bandar Lampung City. The independent variables used include tax administration in the form of voice and accountability (X1), a transparent tax system (X2), government effectiveness (X3), and tax sanctions (X4), with taxpayer compliance as a dependent variable (Y). The research was conducted directly through field surveys and interviews with 100 respondents at the Bandar Lampung City SAMSAT Office. The analysis method used was multiple linear regression (Ordinary Least Squares / OLS) with a significance level (alpha) of 10 percent. The results showed that the variables of tax administration (X1) and a transparent tax system (X2) had a significant and positive effect on taxpayer compliance, while government effectiveness (X3) had a positive effect but only significantly on the alpha 10 percent. The tax sanctions (X4) did not have a significant effect on taxpayer compliance in this study. Simultaneously, all independent variables had a significant effect on taxpayer compliance with an R-squared value of 60.57 percent. The classical assumption test shows that the regression model has met the assumption of normality, There Are No Problems Of Multicollinearity, Heteroscedasticity, Or Autocorrelation.

The Influence Of Work Motivation And Compensation On Employee Performance At PT. XYZ

Dinda Nabila Leryzanti — 2026-06-17

This study aims to analyze the effect of work motivation and compensation on employee performance at PT. XYZ, a company engaged in manpower service provision (outsourcing). This study uses a quantitative approach, by obtaining data from questionnaires distributed using a saturated sampling technique, involving the entire population of 50 employees at PT. XYZ. Data analysis was performed using the Partial Least Square (PLS) method assisted by SmartPLS software. The findings reveal that work motivation has a positive and significant effect on employee performance, and compensation has a positive and significant effect on employee performance. Implementing strategies to boost motivation and establishing a fair, well-structured compensation system are vital components for the management of PT. XYZ to optimize employee performance.

Accounting Under Ideal Conditions: A Bibliometric Analysis Of Global Trends 2010–2025

Arviona Zahra Sophia — 2026-06-17

This study aims to analyze the development of global accounting literature within an ideal conditions framework during the period 2010–2025 using a bibliometric approach. In the accounting context, ideal conditions include the assumption of perfect information availability, transparency, and rational decision-making. However, the dynamics of practice indicate serious challenges such as theoretical fragmentation, sustainability issues, and the influence of technology. Using data from the Scopus database and VOSviewer software, this study evaluates publication trends, scientific collaborations, the most productive countries and institutions, and dominant themes such as financial reporting quality, corporate governance, and earnings management. The results show a significant increase in the number of publications and global collaborations, particularly from developed countries and Southeast Asia, as well as increasing contributions from developing countries such as Indonesia. Keyword visualization indicates a shift in research focus toward sustainability, digitalization, and governance, but there is still room for exploration on topics such as big data and integrity. This study concludes that despite progress toward ideal accounting practices, many conceptual and practical challenges remain that need to be addressed through broader and more integrative scientific collaboration.

Psychological Well Being And Work-Life Balance In Enhancing Student Gratitude

Anisa Khusnul Khotimah — 2026-06-17

This study aims to examine the influence of Psychological Well-Being and Work-Life Balance on gratitude among university students. In today’s academic environment, students are required to manage academic responsibilities, organizational involvement, and personal life simultaneously, which may affect their psychological condition and emotional stability. Therefore, maintaining psychological well-being and achieving a balance between academic and personal life are considered essential factors in developing gratitude among students. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 108 university students. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with the assistance of SmartPLS 3 software. The variables examined in this study included Psychological Well-Being, Work-Life Balance, and Gratitude. The findings revealed that Psychological Well-Being has a positive and significant effect on student gratitude. Likewise, the findings revealed that Psychological Well-Being has a positive and significant effect on student gratitude. However, Work-Life Balance did not show a significant influence on gratitude among university students. Students who are able to maintain psychological well-being and balance their academic and personal lives tend to demonstrate higher levels of gratitude in their daily experiences. This study contributes to the development of positive psychology research in higher education by emphasizing the importance of Psychological Well-Being and Work-Life Balance in enhancing student gratitude. The findings are expected to provide valuable insights for universities in fostering supportive academic environments that promote students’ mental and emotional well-being.

The Influence Of Perceived Ease Of Use, Perceived Usefulness And Perceived Risk On Purchase Decisions Using The Byond QRIS Method By BSI

Tasya' Al Faiz Farizi — 2026-06-17

The development of banking digitalization has encouraged people to use digital payment services, one of which is through the QRIS feature in the Byond by BSI application. This study aims to determine the influence of perceived ease of use, perceived usefulness, and perceived risk on purchasing decisions using the QRIS payment method in Byond by BSI. This research employs a quantitative method with users of the Byond by BSI application as the research subjects. Data collection was conducted through questionnaires distributed to respondents who met the research criteria. The data were analyzed using multiple linear regression to determine the effect of each independent variable on the dependent variable. The results of this study are expected to provide an overview of the factors influencing purchasing decisions through QRIS and offer insights into the development of digital banking services in the modern era. Furthermore, this research is expected to serve as an evaluation material for banking institutions in improving service quality and user convenience in digital banking applications.

The Influence Of Customer Perceived Ethicality And Brand Trust On Purchase Intention At The Body Shop Indonesia

Nur Aulia Khairani — 2026-06-17

This study aims to analyze the influence of Customer Perceived Ethicality (CPE) and Brand Trust on Purchase Intention among The Body Shop Indonesia consumers. The ethical and sustainability-based beauty industry is growing, but there is still a research gap regarding the extent to which consumer ethical perceptions of brands and brand trust influence purchase intentions in the Indonesian market, especially amidst increasing consumer awareness of environmental and social issues. This study uses a quantitative approach with a survey method of 200 respondents who are The Body Shop Indonesia consumers in the Medan area. The sampling technique uses purposive sampling. Data were analyzed using Structural Equation Modeling (SEM) with the help of SmartPLS 4.0 software. The results show that Customer Perceived Ethicality has a positive and significant effect on Purchase Intention (beta = 0.412; p < 0.001), and Brand Trust has a positive and significant effect on Purchase Intention (beta = 0.358; p < 0.001). Simultaneously, CPE and Brand Trust are able to explain 54.3% of the variance in Purchase Intention. These findings imply that companies need to consistently communicate ethical commitments and build strong brand trust to drive consumer purchase intentions.

The Influence Of Perceived Usefulness And Ease Of Use On Purchase Intention Of Shopee App Users In Indonesia

Nafissa Aisyah Fitri Br Sitepu — 2026-06-17

This study aims to analyze the influence of perceived usefulness and ease of use on purchase intention among Shopee app users in Indonesia. The rapid growth of e-commerce in Indonesia, particularly Shopee, which dominates the market with over 50 million active users, demonstrates the urgency of understanding digital consumer behavior. Research gaps are found in the inconsistency of previous studies regarding the dominant factors driving purchase intention, especially post-pandemic, as well as the lack of studies that simultaneously integrate both TAM constructs in the context of Shopee Indonesia. This study used a quantitative approach with a survey method of 200 active Shopee user respondents. The results showed that perceived usefulness had a positive and significant effect on purchase intention (β = 0.412; p < 0.05), ease of use had a positive and significant effect on purchase intention (β = 0.338; p < 0.05), and both variables simultaneously explained 61.4% of the variation in purchase intention. These findings strengthen the relevance of the Technology Acceptance Model (TAM) in the context of online shopping and provide practical implications for e-commerce platform developers in improving user experience.

Public Sector Accountability And Good Governance In The Digital Era: A Literature Review On E-Procurement Regulations

Ricardo Parulian Sibagariang — 2026-06-17

This study aims to critically examine and evaluate how the current e-procurement regulatory framework normatively and theoretically mitigates information asymmetry to strengthen public sector governance. Utilizing a literature study method with a qualitative content analysis approach, this research extracts secondary data from legal documents, specifically Presidential Regulation Number 46 of 2025, and academic literature based on Agency Theory. The results indicate that the mandatory transition to digital procurement through the Electronic Procurement System (SPSE) and e-Katalog fundamentally overhauls the government's internal control mechanisms. This transformation eliminates manipulation loopholes through the standardization of procurement instruments, ensures real-time symmetrical data visibility, and strips procurement officials of baseless discretionary rights via immutable digital audit trails. Furthermore, the harmonization of derivative regulations at the local government level proves crucial in localizing national transparency policies. In conclusion, the digital procurement ecosystem represents an absolute infrastructure that repositions public accountability from a mere year-end audit evaluation into a continuous preventive monitoring mechanism integrated across the bureaucratic value chain.

The Influence Of Price Perception And Service Quality On Customer Satisfaction At PT Telkom Indonesia (Persero) Tbk Regional 1 Sumatra

Auliya Allendifa — 2026-06-17

This study aims to analyze the effect of price perception and service quality on customer satisfaction of PT Telkom Indonesia (Persero) Tbk Regional 1 Sumatra. A quantitative approach was used with a survey method involving 100 active IndiHome customers in Regional 1 Sumatra, selected through purposive sampling. Data were collected via Likert-scale questionnaires and analyzed using multiple linear regression with SPSS 26. The results indicate that price perception has a positive and significant effect on customer satisfaction (t = 4.213; p < 0.05), service quality has a positive and significant effect on customer satisfaction (t = 5.876; p < 0.05), and simultaneously both variables significantly affect customer satisfaction (F = 38.742; p < 0.05) with a coefficient of determination of 44.2%.

The Effect Of Marketing Personalization And Customer Trust On Customer Loyalty At Gojek Indonesia

Ummu Salmah Tanjung — 2026-06-17

This study aims to analyze the influence of marketing personalization and customer trust on customer loyalty on the Gojek Indonesia platform. Competition in the ride-hailing and super-app industries in Indonesia is increasingly fierce, making customer loyalty a critical factor for business success. The research method used is quantitative with a survey approach. The research sample consisted of 150 active Gojek user respondents in Medan City selected through a purposive sampling technique. Data were collected using a structured questionnaire based on a 5-point Likert scale and analyzed using multiple linear regression analysis with the help of SPSS 26 software. The results showed that marketing personalization had a positive and significant effect on customer loyalty (β = 0.412; p < 0.05), customer trust had a positive and significant effect on customer loyalty (β = 0.387; p < 0.05), and both variables simultaneously influenced customer loyalty with an R² value of 0.631. These findings indicate that an appropriate marketing personalization strategy and strengthening customer trust are determinants in building customer loyalty in the digital ecosystem.

The Influence Of School Image And Academic Service Quality On Customer Satisfaction At The University Of North Sumatra (USU)

Shofy Mazaya Siregar — 2026-06-17

This study aims to analyze the influence of school image and academic service quality on customer satisfaction of students at the University of North Sumatra (USU). The phenomenon of decreasing student satisfaction due to the gap between the institution's image and the quality of service received is the background of this study. The research method uses a quantitative approach with a survey technique through a questionnaire to 200 active USU student respondents selected by purposive sampling. Data analysis uses multiple linear regression with the help of SPSS 26. The results show that school image has a positive and significant effect on customer satisfaction (β = 0.412; p < 0.05), academic service quality has a positive and significant effect on customer satisfaction (β = 0.358; p < 0.05), and simultaneously both variables have a significant effect with a coefficient of determination R² = 0.624. These findings imply that USU needs to strengthen its institutional image and improve the quality of academic services continuously to increase student satisfaction.

The Influence Of Work-Life Balance, Workload, And Burnout On Employee Performance Through Job Satisfaction At PT. Asta Agro Lestari

M. Rezky Mahendra — 2026-06-17

This study aims to analyze the influence of work-life balance, workload, and burnout on employee performance through job satisfaction as an intervening variable at PT. Asta Agro Lestari. This study uses a quantitative approach. The data used are primary data obtained by distributing questionnaires with a Likert scale to 160 respondents who are employees of PT. Asta Agro Lestari. Data analysis was conducted using SmartPLS 4 to test validity, reliability, and test the research hypothesis. The results show that work-life balance, workload, and burnout have a positive and significant effect on job satisfaction. Work-life balance, workload, and burnout also have a positive and significant effect on employee performance. In addition, job satisfaction has a positive and significant effect on employee performance. Indirectly, work-life balance, workload, and burnout have a positive and significant effect on employee performance through job satisfaction. These findings indicate that job satisfaction plays a role. Mediating variables are important in improving employee performance at PT. Asta Agro Lestari.

The Influence Of Self-Efficacy And Transformational Leadership On Employee Performance At PT Pertamina (Persero) Regional North Sumatra

Hesty Hadiyanti Putri — 2026-06-17

This study aims to analyze the influence of self-efficacy and transformational leadership on employee performance at PT Pertamina (Persero) North Sumatra Region. The study used a quantitative approach with an explanatory design and multiple linear regression analysis techniques. The population was 185 employees with a sample of 126 respondents obtained through the Slovin formula (e = 5%). Data collection was carried out through a 1–5 Likert scale questionnaire, interviews, and documentation. The results showed that self-efficacy had a positive and significant effect on employee performance (β = 0.397; p < 0.05), transformational leadership had a positive and significant effect on employee performance (β = 0.374; p < 0.05), and both simultaneously had a significant effect on employee performance (F = 43.617; p < 0.05) with a coefficient of determination of 41.2%.

The Influence Of Digital Competence And Work Environment On Employee Work Motivation At PT Bank Rakyat Indonesia (BRI) Medan Regional Office

Fauziah Ramadayanty Harahap — 2026-06-17

This study aims to analyze the influence of digital competence and work environment on the work motivation of employees of PT Bank Rakyat Indonesia (BRI) Medan Regional Office. The research method uses a quantitative approach with multiple linear regression analysis techniques. The study population was all 210 employees of BRI Medan Regional Office with a sample of 136 respondents determined using the Slovin formula. Data were collected through questionnaires, observation, and documentation. The results of the study indicate that digital competence has a positive and significant effect on work motivation (β = 0.412; p < 0.05), the work environment has a positive and significant effect on work motivation (β = 0.358; p < 0.05), and both simultaneously have a significant effect on the work motivation of BRI Medan Regional Office employees (F = 47.213; p < 0.05) with a coefficient of determination of 41.7%.

Determinants Of Motor Vehicle Taxpayer Compliance: Empirical Evidence From Pesawaran Regency, Indonesia

Olivia Andarisca Putri — 2026-06-17

This study aims to analyze the factors influencing motor vehicle taxpayer compliance in Pesawaran Regency, focusing on four key variables: taxpayer awareness, tax system transparency, government effectiveness, and tax sanctions. The research employed a quantitative approach using primary data collected through structured questionnaires distributed to 100 motor vehicle taxpayers registered at the SAMSAT office of Pesawaran Regency. Data were analyzed using the Ordinary Least Squares (OLS) regression method with EViews software. Classic assumption tests, including multicollinearity, heteroscedasticity, and normality tests, were conducted to ensure the validity of the model. The results indicate that all four independent variables taxpayer awareness (X1), tax system transparency (X2), government effectiveness (X3), and tax sanctions (X4) have a positive and statistically significant effect on taxpayer compliance (Y). Tax system transparency demonstrates the strongest influence with a coefficient of 0.978, followed by taxpayer awareness (0.651), tax sanctions (0.395), and government effectiveness (0.188). The F-test results confirm that all variables simultaneously and significantly affect taxpayer compliance, while the model satisfies all classical assumptions. These findings suggest that improving public awareness, enhancing transparency in tax administration, strengthening government service effectiveness, and consistently enforcing tax sanctions are essential strategies to increase motor vehicle taxpayer compliance in Pesawaran Regency.

The Influence Of Digital Marketing Capability And Institutional Reputation On Private University Selection Decisions At The Muhammadiyah University Of North Sumatra (UMSU)

Eva Nirmala Sari Chaniago — 2026-06-17

This study aims to analyze the influence of digital marketing capability and institutional reputation on the decision to choose a Private University (PTS) at the Muhammadiyah University of North Sumatra (UMSU). The phenomenon of competition between PTS is getting tighter as the number of private universities in Indonesia, especially in North Sumatra, increases. The research method used is quantitative with a survey approach. The research sample was 150 new UMSU students in the 2023/2024 Academic Year selected using a purposive sampling technique. Data were collected through questionnaires and analyzed using multiple linear regression with the help of SPSS 26. The results showed that digital marketing capability had a positive and significant effect on the decision to choose a PTS (β = 0.412; p < 0.05), institutional reputation had a positive and significant effect on the decision to choose a PTS (β = 0.387; p < 0.05), and simultaneously both variables had a significant effect on the decision to choose a PTS with a value of F = 47.231 (p < 0.001) and R² = 0.564. The implications of this research emphasize the importance of strengthening digital marketing strategies and managing institutional reputation in increasing UMSU's competitiveness.

The Moderating Role Of Governance Indicators In The Effect Of Foreign Direct Investment And Military Expenditure On Economic Growth In Low-Income Countries

Alia Putri Fadhilah — 2026-06-17

This study examines the effect of Foreign Direct Investment (FDI) and military expenditure on economic growth and the moderating role of governance indicators in low-income countries. Economic growth is measured using annual GDP growth (%), while governance quality is represented by Voice and Accountability, Control of Corruption, and Regulatory Quality. Using panel data from low-income countries during 2002–2024, this study applies the Random Effect Model (REM) with robust standard errors. The results indicate that FDI has a positive but insignificant effect on economic growth, whereas military expenditure has a positive and marginally significant effect. Voice and Accountability strengthens the relationship between FDI and economic growth, while Control of Corruption weakens it. Regulatory Quality does not significantly moderate the effect of FDI but marginally strengthens the relationship between military expenditure and economic growth. These findings suggest that governance quality plays an important role in supporting economic growth in low-income countries.

Mapping The Evolution Of Green Accounting Research: A Comprehensive Bibliometric Analysis

Rahel Ananda Sitorus — 2026-06-17

This study aims to provide a comprehensive bibliometric analysis of green accounting literature in Indonesia between 2015 and 2025. Green accounting is an emerging approach that integrates environmental concerns into financial reporting to support sustainability. The study addresses the growing urgency of environmental degradation and the increasing demand for environmentally responsible corporate practices. Using a bibliometric method, data were collected from the Scopus database and analyzed using VOSviewer software. The analysis included publication trends, co-authorship networks, keyword co-occurrence, research variables, and theoretical frameworks. The findings reveal a significant growth in green accounting publications since 2020, driven by ESG awareness and sustainability reporting demands. Stakeholder and legitimacy theories were the most dominant, with profitability and firm value as frequently studied variables. Keyword mapping indicates a research emphasis on sustainability, CSR, and environmental performance. However, author collaboration remains fragmented. The study concludes that green accounting research in Indonesia is evolving toward broader sustainability dimensions, although financial impact remains a key focus. These findings offer strategic insights for academics, practitioners, and policymakers to enhance research collaboration, policy integration, and the practical implementation of green accounting to achieve sustainable development goals.

Building Brand Equity Through Gamification

Sarah Dien Hawa — 2026-06-17

This study examines the relationship between gamification, brand engagement, value co-creation, and brand equity in digital platform services such as Gojek and Grab. Unlike previous studies that used highly complex research models, this article simplifies the framework into four main hypotheses to better explain the process of value creation in digital platforms. Data were collected from 100 active users of Gojek and Grab and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that gamification significantly influences brand engagement, while brand engagement significantly affects value co-creation. However, value co-creation and brand engagement were not found to significantly influence brand equity directly. These findings suggest that although digital platforms successfully create engagement and interaction, such interactions do not automatically translate into stronger brand value. The study contributes to digital marketing literature by presenting a simpler and more focused process-based model of customer interaction in platform ecosystems.

Implementation Of Sharia Accounting In SMK Islam Jipang As An Effort To Improve Islamic Financial Literacy

Umi Chabibatus Zahro — 2026-06-17

This study aims to determine the implementation of sharia accounting at Jipang Islamic Vocational School as an effort to improve students' Islamic financial literacy. The study used a descriptive quantitative approach with 31 students as research subjects. Data collection techniques were carried out through questionnaires, observation, documentation, and literature studies. The research instrument consisted of indicators of the implementation of sharia accounting and Islamic financial literacy, including Islamic financial knowledge, Islamic financial management skills, Islamic financial behavior, and the use of sharia financial products. Data were analyzed using descriptive statistical techniques in the form of percentages. The results showed that the implementation of sharia accounting in schools was running well. Most students understood the basic concepts of sharia accounting, sharia principles in financial transactions, and were able to apply the values of honesty, trustworthiness, and transparency in learning. In addition, the implementation of sharia accounting also had a positive influence on improving students' Islamic financial literacy. This was evident in students' increased understanding of the sharia financial system, their ability to manage finances according to Islamic principles, their thrifty lifestyle and charity, and their increased interest in using sharia financial products. Thus, implementing Islamic accounting in schools can be an effective way to improve Islamic financial literacy and shape students' Islamic character.

AI-Based Digital Transformation, Esg, And Firm Resilience: Moderating Role Of Islamic Governance In Jakarta Islamic Index

Wahyu Alya Larasati — 2026-06-17

This study aims to examine the effect of AI-based digital transformation and ESG implementation on firm resilience, as well as the moderating role of Islamic governance among firms listed in the JII during the 2022–2024 period. This study employs a quantitative approach using secondary data obtained from annual reports, sustainability reports, and official corporate disclosures. AI-based digital transformation is measured based on AI-related disclosure in corporate reports, ESG implementation is measured using a sustainability disclosure index based on SEOJK No. 16/SEOJK.04/2021, while Islamic governance is measured using the Islamic Ethical Governance Disclosure Index. Firm resilience is measured using a principal component analysis-based index that captures profitability, liquidity, solvency, operational growth, and financial distress avoidance. The findings show that AI-based digital transformation and ESG implementation have positive effects on firm resilience. In addition, Islamic governance strengthens the effects of AI-based digital transformation and ESG implementation on firm resilience. Robustness tests using Altman Z-score, ESG sub-dimensions, and two-stage least squares provide consistent results. This study contributes to the literature by integrating AI-based digital capability, ESG practices, and Islamic governance in explaining firm resilience in the Islamic capital market context. The findings suggest that firm resilience is not only shaped by financial performance, but also by digital readiness, sustainability orientation, and ethical governance based on Islamic values.

Research Trends In Green Finance: A Bibliometric Analysis

Riska Agustin Tama — 2026-06-17

This study aims to map global trends in green finance research using a big data-based bibliometric approach. This study is motivated by the importance of understanding the impacts of climate change, environmental degradation, and carbon emissions on the environment. Data were obtained from the Scopus database, covering English-language journal articles in the fields of Economics, Econometrics, and Finance, as well as Business, Management, and Accounting, for the period 2016 - 2026. The analytical methods include the PRISMA protocol, co-occurrence analysis to identify key terms, and co-authorship analysis to map author collaboration networks. The results indicate that dominant themes include green finance, Sustainable Development, Green Innovation, Green Bonds, and Renewable Energy, with the highest concentration of publications originating from China, India, Malaysia, and the United Kingdom. Network visualizations indicate that academic collaboration remains concentrated within specific groups, while topics such as sustainable performance and corporate sustainability are beginning to emerge. This study concludes that mapping bibliometric trends can provide a comprehensive overview of the direction and dynamics of research on green finance and encourage broader global collaboration in future research.

The Effect of Research and Development, Final Consumption Expenditure, and Governance Indicators on Economic Growth in High-Income Countries: A Panel Data Analysis

Ana Amelia Janah — 2026-06-17

This study examines the effect of Research and Development (R&D), Final Consumption Expenditure (FCE), and governance indicators on economic growth in 25 high-income countries over the period 2000–2024 using a panel data approach. Economic growth is influenced not only by capital accumulation and market activity, but also by innovation, domestic demand, and institutional quality. This study employs the Random Effects Model (REM) with robust standard errors to address heteroskedasticity and autocorrelation in the panel data. Governance indicators, comprising Voice and Accountability, Political Stability, Government Effectiveness, Regulatory Quality, Rule of Law, and Control of Corruption, are incorporated as moderating variables in the interaction terms with R&D and FCE. The empirical results show that R&D has a negative and statistically significant effect on economic growth, suggesting that the benefits of R&D investment in high-income countries may require time to materialize and depend on supporting institutional conditions. Final Consumption Expenditure has a positive effect on economic growth, consistent with the Keynesian view that domestic demand stimulates output, although the result is weakly significant at the 10 percent level. Regarding the moderating role of governance, Voice and Accountability significantly weakens the effect of R&D on growth, while Regulatory Quality shows a weakly positive moderating effect on R&D. On the consumption side, Political Stability and Control of Corruption negatively moderate the relationship between FCE and growth, while Rule of Law significantly strengthens it. Overall, the findings indicate that the relationship between innovation, consumption, and economic growth in high-income countries is shaped by the quality of specific governance dimensions, highlighting the importance of institutional context in determining the effectiveness of economic policies.

Analysis Of Motor Vehicle Taxpayer Compliance In Metro City

Laura Shinta Safitri — 2026-06-17

Motor vehicle tax (Pajak Kendaraan Bermotor/PKB) compliance remains a persistent challenge in Indonesia’s regional fiscal governance, as PKB serves as one of the primary pillars of regional own-source revenue (Pendapatan Asli Daerah/PAD). This study examines the determinants of motor vehicle taxpayer compliance in Metro City, Lampung Province, drawing on primary data gathered through structured questionnaires administered to 103 taxpayers at the Metro City SAMSAT Office. Using Ordinary Least Squares (OLS) regression, the study tests four independent variables: voice and accountability (X1), transparent tax system (X2), government effectiveness (X3), and tax penalties (X4). The model accounts for 63.36% of the variation in taxpayer compliance (R² = 0.6336). The F-test confirms that all four variables jointly exert a significant influence on compliance (F-statistic = 42.37, Prob = 0.0000). At the individual level, voice and accountability (coefficient = 1.364, Prob = 0.0000) and transparent tax system (coefficient = 0.420, Prob = 0.0962) each yield a positive and statistically significant effect. Government effectiveness produces a negative and insignificant result (coefficient = -0.442, Prob = 0.1060), while tax penalties show no meaningful effect on compliance behavior (coefficient = -0.081, Prob = 0.6423). The evidence points to the necessity of building public confidence in government accountability and streamlining tax administration procedures as concrete pathways toward higher voluntary compliance rates.

Fiscal Decentralization, Basic Public Service Spending, And Poverty

Muhammad Yusuf — 2026-06-17

Fiscal decentralization has been widely promoted as a policy instrument to improve public welfare and reduce poverty by granting greater fiscal autonomy to local governments. However, empirical evidence on the relationship between fiscal decentralization and poverty remains inconclusive, and the mechanisms through which fiscal decentralization influences poverty outcomes are still insufficiently explored. This study investigates the direct effect of fiscal decentralization on poverty and examines the mediating role of expenditure allocation for basic services in Indonesia. Using provincial-level panel data covering 34 provinces from 2007 to 2024, this study employs Structural Equation Modeling (SEM) to analyze both direct and indirect relationships among the variables. Fiscal decentralization is measured by the ratio of local own-source revenue to total local expenditure, while expenditure allocation for basic services consists of spending on education, health, public works and housing, public order and safety, environmental protection, and social protection. The results indicate that fiscal decentralization significantly increases expenditure allocation for basic services and directly reduces poverty. In addition, expenditure allocation for basic services significantly contributes to poverty reduction and partially mediates the relationship between fiscal decentralization and poverty. These findings suggest that the effectiveness of fiscal decentralization in alleviating poverty depends not only on the degree of fiscal autonomy but also on how local governments allocate resources toward essential public services. This study contributes to the fiscal decentralization literature by providing empirical evidence on the expenditure channel through which fiscal decentralization influences poverty outcomes in Indonesia. The findings offer important policy implications for strengthening poverty reduction strategies through improved fiscal governance and more effective allocation of local government expenditures.

Standards Without Action? A Bibliometric Review Of The Political Trucks In Global Green Accounting

Cahyaning Tiyas Rahayu — 2026-06-17

In response to growing global concerns over environmental degradation and climate change, green accounting has emerged as a crucial approach to incorporate environmental considerations into financial reporting. However, the integration of sustainability principles into accounting standards remains fragmented and often influenced by political and economic factors. This study aims to explore the development and influence of green accounting within the context of global standard-setting through a bibliometric analysis. Using data sourced from Scopus and Dimensions databases, this research maps publication trends, identifies key authors, journals, countries, and thematic clusters related to green accounting and accounting standardization. The findings reveal a significant increase in scholarly attention over the past two decades, with a strong emphasis on environmental disclosure, sustainability reporting, and the role of regulatory frameworks. Additionally, the analysis highlights the complex interplay between environmental priorities and standard-setting institutions such as IASB and FASB. This study contributes to the academic discourse by providing a comprehensive overview of how green accounting is being discussed, challenged, and supported within the literature on accounting standards. The results underscore the urgent need for harmonized, transparent, and enforceable sustainability-related financial reporting standards to address global environmental concerns effectively.