The village fund program in Indonesia is planned to support the development and implementation of the Village Government. The village fund program certainly requires village officials to be able to carry out accountable financial management. Village financial management must be managed properly in accordance with the principles of good governance and implement good internal control. However, in practice, there are still some irregularities that occur in village financial management, one of which has occurred in Denpasar City, Bali Province, Indonesia. These irregularities are generally committed by individuals who do not have good ethics and morals. Therefore, it is necessary to harmonize the concept of village government management with the cultural values of local wisdom that developed in Bali, one of which is the concept of Tri Hita Karana culture. Through a strong positive culture, it can undoubtedly produce good performance and achievement for each individual and organization. This study aims to examine the ability of Tri Hita Karana to moderate the effect of good governance and internal control on village financial management performance in Denpasar City. This study uses a quantitative approach using primary data. Data collection techniques with questionnaires. This research was conducted in all villages in Denpasar City. Sample determination using nonprobability sampling method with purposive sampling technique. The data analysis technique used was Moderated Regression Analysis (MRA). The results showed that good governance and internal control had a positive effect on village financial management performance. Tri Hita Karana culture cannot moderate the effect of good governance and internal control on village financial management performance in Denpasar City. The application of the principles of good governance and internal control can improve the effectiveness and efficiency of village financial management. Although the Tri Hita Karana culture has been developing for a long time in Bali, the community has not been able to fully integrate these cultural values in formal practice activities. So that in the future it still requires improvement and better adjustment.

Hong Kong became the country most frequently chosen by Indonesian Migrant Workers (IMW) in 2021. The reasons that motivate IMWs to work in Hong Kong are the relatively high wages offered and the atmosphere of freedom. However, the departure of IMWs abroad has not significantly contributed to improving their quality of life. Observations made through various mass media sources (Dewi et al., 2022) concluded that many Indonesian Migrant Workers (IMW) still lack sufficient knowledge and understanding of financial dimensions or aspects. Therefore, education on the importance of financial management for IMWs is crucial. This is because the majority of IMWs do not yet possess adequate knowledge regarding financial management. The form of education is delivered through training aimed at teaching IMWs about the importance of financial planning. The materials provided include budgeting, saving, budget tracking, and investment, which are essential for effective personal financial management. It is hoped that this training will equip IMWs with the necessary knowledge to make sound financial decisions. After the training sessions, a post-test was conducted using the same procedure as before, where participants were given a questionnaire with 10 multiple-choice questions. The post-test results showed that, compared to the pre-test, the proportion of correct answers for each question was significantly higher. On average, the proportion of correct answers for all questions was above 90%. Thus, it can be concluded that the provision of training and assistance on investment and personal financial management was effective in improving the financial literacy of IMWs in Hong Kong.

The aim of this study is to identify and analyse the impact of Financial Inclusion, Financial Literacy on investment decisions through Financial Self-Efficacy on employees working in the banking sector of Jakarta region. This research uses a quantitative approach, the type of data in this study uses primary data obtained from the spread of the questionnaire. The population in this study is employees who work in the banking sector in the area of Jakarta, this study uses the Probability Sampling Technique that is Simple Random sampling so that the sample used is equal to 100 respondents. Data processing in this study uses SmartPLS. The results of this research show that the Financial Inclusion has an effect on Financial Self-Efficacy, Financial Literacy has no effect on Financial Self-Efficacy, Financial Self-Efficacy has no effect on Investment Decisions, Financial Inclusion has no effect on Investment Decisions, Financial Literacy has no effect on Investment Decisions, Financial Inclusion has no effect on Investment Decisions through Financial Self-Efficacy and Financial Literacy has no effect on Investment Decisions through Financial Self-Efficacy.

Economic growth positively impacts population health, providing access to quality healthcare, environmental protection, clean water, and better preventative behavior. However, Kenyas declining growth rate affects health financing, causing many citizens to struggle with access to care due to rising medical costs. This study sought to analyse the influence of health insurance financing on economic growth in kenya. The study was guided by the Solow-Swan Exogenous Growth Model. The study was conducted in Kenya. Data used in study was longitudinal data for twenty two years. The study period was from 2000 to 2022. A descriptive and inferential analysis performed where Auto-Regressive Distributive Lag (ARDL) model was used. Analyzed data were presented in the form of tables and discussions. The health insurance financing indicated a positive and statistically significant (b=0.2935; p = 0.0280.05), implying that one unit increase in health insurance financing could result in 0.2935 units in economic growth in Kenya. The study showed that adjusted R-squared was 0.9271, implying that the model explains approximately 92.71% of the variation in the economic growth in Kenya. The study concluded that, health insurance financing, is positively related to economic growth in the long run in Kenya. The study recommends that there is need for enhancing health insurance financing sources and gradually shifting towards sustainable domestic financing sources.

This study aims to analyze the impact of community empowerment programs on reducing dependence on unlicensed mining and to measure the potential losses incurred by PTBA due to these activities. The time sample used in this research is December 2023. A quantitative approach is used to calculate the income earned by the community from six empowerment programs, including bamboo downstream processing, snakehead fish farming, reclamation plant cultivation, maggot farming, quail farming, and eel farming. The total income generated by these programs for 93 beneficiaries reached USD 13,238.22 per month, with an average income per program ranging from USD 153.70 to USD 244.39, which remains below the regional minimum wage (UMR) of Muara Enim Regency, set at USD 233 per month. This income is compared to assess how competitive the alternative livelihoods provided by the empowerment programs are. In addition, this study calculates PTBAs losses from unlicensed mining in the same month, based on the extraction of 0.175 million tons of coal, the market price of USD 58.28 per ton, and the lost royalties of 8%. The total financial loss reached USD 10.2 million, with USD 815,920 in lost royalties. The analysis underscores the importance of expanding and strengthening community empowerment programs to further reduce unlicensed mining activities, while also mitigating the financial and environmental impacts on the company.

Civil Servants (PNS) are the main assets of the government in efforts to improve public services. Therefore, the composition and management of PNS are crucial factors in policy reforms aimed at improving government performance. With the increasing demands of the community for better public services, state civil servants need to be ready to carry out government duties and national development. This study aims to analyze the effect of transformational leadership and work commitment on organizational citizenship behavior (OCB) and employee performance, and to evaluate the effect of both on employee performance through OCB. This study uses an explanatory/confirmatory research approach. The population studied includes all employees in the Village Offices throughout Jember Regency, with a sampling technique using the saturated sample method. Hypothesis testing was carried out using Structural Equation Modeling (SEM) with the help of the SmartPLS statistical tool. The results of the study indicate that transformational leadership and work commitment have a significant effect on OCB. In addition, OCB plays a significant role in improving employee performance. Transformational leadership and work commitment also have a positive and significant effect on employee performance through OCB.

This study aims to examine the effect of political connections, independent commissioners, and capital intensity on tax aggressiveness with transfer pricing as a moderating variable. The population in this study is all mining companies listed on the Indonesia Stock Exchange (IDX) in the 2018-2022 period. The purposive sampling method is a sample selection technique used in this study with various specific criteria. The data analysis technique used is the classical assumption test consisting of the normality test, multicollinearity test, heteroscedasticity test and autocorrelation test. Meanwhile, hypothesis testing is carried out using multiple linear regression analysis, f test, coefficient of determination (R2) test and t test. The results of the data analysis show that political connections have a significant effect on tax aggressiveness with a significant value of 0.029 (p <0.05). Likewise, independent commissioners also have a significant effect on tax aggressiveness with a significant value of 0.034 (p <0.05). On the other hand, capital intensity does not have a significant effect on tax aggressiveness with a significant value of 0.333 (p > 0.05). Furthermore, political connections have a significant effect on tax aggressiveness with transfer pricing as a moderating variable, with a significant value of 0.027 (p < 0.05). Independent commissioners also show a significant effect on tax aggressiveness with transfer pricing as a moderating variable, with a significant value of 0.004 (p < 0.05). However, capital intensity does not have a significant impact on tax aggressiveness when moderated by transfer pricing, with a significant value of 0.480 (p > 0.05).

In enhancing welfare and advancing Indonesia, the government plays a crucial role in promoting economic cooperation and implementing effective fiscal regulations, one of which is through optimizing revenue from the taxation sector. Value Added Tax (VAT) is a key tax instrument that serves as an important source of state revenue. As a significant tax instrument, VAT revenue plays several crucial roles, including supporting the states fiscal revenue, funding infrastructure development, and providing public services. Therefore, this study aims to analyze the factors influencing VAT revenue in Indonesia. This research uses time series data covering the period from 1990 to 2022. The analytical method employed is the ECM (Error Correction Model) analysis to examine both long-run and short-run effects. The independent variables used in this study include Government Consumption, C-Efficiency, and Import Tariffs. Meanwhile, the dependent variable is VAT revenue in Indonesia. The results of this study show that government consumption and C-efficiency has a positive and significant impact on VAT revenue in both the long-run and short-run. Meanwhile, the import tariff variable negatively and significantly impacts long- run revenue, but has no effect in the short run.

The accelerating repercussions of financial crises that struck the world have significantly affected global economies in general and the banking sector in particular. These crises, characterized by banking failures, have prompted financial institutions to develop models, systems, and early warning indicators to predict banking crises and avoid the negative effects of cyclical fluctuations and unexpected shocks. This research aims to lay the foundation for an early warning system to monitor financial disturbances in Iraq. The goal is to identify financial imbalances, prevent the collapse of Iraqi financial institutions, and shield the economy from financial and monetary crises.

This study examines the efficiency of regional taxes and retribution in improving DKI Jakarta Provinces Original Regional Revenue (PAD). This study focuses at the acceptability of regional taxes and municipal levies from fiscal year 2020 to 2023, with an emphasis on the consistent rise of both tax revenue collections. It is clear that the DKI Jakarta Regional Government is maximizing the potential of local taxes and regional levies through policies and regulations, resulting in a large rise in local tax income. This study underlines that the annual rise in local tax revenues and regional retribution should not be the primary indicator of success in realizing its full potential. The impact of regional taxes and local levies is used to assess how well achievement objectives will be accomplished, with a larger percentage signifying better effectiveness. This study discovered that regional taxes are highly effective in meeting local governments revenue projections, with an efficacy rate ranging from 88.27% to 101.2%. However, the efficacy of municipal levies remains low, ranging from 46.72% to 105.96%. Local taxes contribute greatly to regional original revenue, which has been categorized as exceptional. However, this is not accompanied by local levies, which make up very little of regional original income. To enhance local revenues, it is preferable to focus on expanding the coverage of local tax items rather than establishing unduly ambitious goals, since maximizing the potential of local taxes is critical for increasing the DKI Jakarta Provinces original revenue.

Employee performance issues are classic issues that always arise in every organization. Facing increasing competition in all lines of business, every organization must prepare its human resources to be able to compete. Human resources who are able to compete are those who always provide increased performance to their organization. The purpose of this study was to determine and analyze the influence of innovative leadership and competence on employee performance at the Jember Regency Human Resources Development and Personnel Agency. This study used a quantitative research method with 117 respondents. In this study, the data analysis techniques used were descriptive analysis, validity and reliability tests, and direct hypothesis testing. The results showed that innovative leadership had a significant effect on employee performance, that competence did not have a significant effect on employee performance.

This study aims to examine the effect of interest rate, exchange rate, inflation, gross domestic product and LQ-45 index variables on the movement of the Composite Stock Price Index using the ordinary least square method. Comparison in predicting the movement of the stock price index through three models, and then compared with the projection results with OLS, ARIMA and GARCH methods. This research was conducted using monthly data on JCI, interest rates, exchange rates, inflation, gross domestic product and the LQ-45 index for the period May 2015 - December 2023. From the results it can be concluded that interest rates have a significant negative effect on JCI, exchange rates have a significant negative effect on JCI, inflation has a significant negative effect on the value of JCI, gross domestic product has a significant negative effect on JCI and the LQ-45 index has a positive effect on JCI. The results of the comparison of JCI projections with 3 models showed that the OLS model offers more accurate results and has the lowest MAPE value in predicting stock price movements.

This study aims to analyze the influence of Return on Asset (ROA), Capital Adequacy Ratio (CAR), Price Earning Ratio (PER), and Price to Book Value (PBV) on the stock price of banking companies listed on the LQ45 index from 2019 to 2023. This research employed a quantitative method, utilizing secondary data collected from financial reports and stock prices of banking companies included in the LQ45 index, which were listed on the Indonesia Stock Exchange (IDX) and published during the 2019- 2023 period. The data was obtained from the official website of the Indonesia Stock Exchange. The population of this study consisted of 5 banking companies that met the specified criteria. Multiple linear regression analysis, using SPSS software, was employed to analyze the data. The findings revealed that Return on Asset (ROA) had a significant positive influence on the stock price, while Capital Adequacy Ratio (CAR) had a significant negative impact. Price Earnings Ratio (PER) was found to have no significant effect on the stock price, and Price to Book Value (PBV) had a significant positive influence. Furthermore, Return on Asset (ROA), Capital Adequacy Ratio (CAR), Price Earnings Ratio (PER), and Price to Book Value (PBV) jointly had a significant impact on the stock price.

This research aims to empirically test the influence of firm size, leverage, and peer effect on cash holding. The population of this research is 110 companies in property real estate and building construction sector that listed on the Indonesia Stock Exchange (BEI) in 2018-2022 period. The number of sample on this research is 61 which the criteria of sample is companies in property real estate and building construction sector that listed on the Indonesia Stock Exchange (BEI) in 2018-2022 period consecutively. Data testing uses SPSS25 software. The analysis technique used in this research is multiple linear regression. The results of this research indicate firm size influence cash holding. Meanwhile, leverage and peer effect have no effect on cash holding.

This paper attempts to show that opportunism in a coopetitive market can be influenced not only by the individualism of the actors but also by communitarianism. Our theoretical anchor is the contract theory to explain the opportunism of the actors by communitarianism or individualism. We adopted a mixed methodology (quali-quanti). The data used are primary, from the administration of a questionnaire to 207 clandos in a coopetitive market in the alternative transport sector in Gabon. The multivariate qualitative comparative analysis technique (mvQCA) was used. The results indicate that opportunistic behavior in a coopetitive market is explained mainly by national communitarianism (Gabonese), then transnational communitarianism (natives of Central Africa except nationals and natives of West Africa), under conditions specific to each community; Opportunism is subsidiarily explained by the individualism of the actors who paradoxically trust each other in a competitive coopetition but these dishonest actors are paradoxically not sanctioned.

Taxpayer (WP) compliance is the main factor that greatly influences the increase in state revenue from the tax sector. This factor is very important to continue to study so as to produce appropriate strategic innovations to increase tax revenues. This is because WP compliance always experiences fluctuations that are very difficult to predict. This difficulty can be overcome by implementing a tax strategy that suits certain segments of taxpayer groups, especially those from potential sectors. Tourism is a potential tax-generating sector for the country. This research aims to determine the compliance of taxpayers who are tourism sector workers in the South Badung KPP Pratama area. The analysis was carried out using different tests on the compliance of taxpayers with the status of independent workers and private employees in the tourism sector. The results of the qualitative analysis show that the right strategy to increase taxpayer compliance at KPP Pratama South Badung is through examples from public figures, print media and direct warnings.

This article analyzes three main theories of corporate governance: agency theory, partnership theory and cognitive theory. Agency theory focuses on control mechanisms designed to mitigate conflicts of interest between owners and managers. In response to the limitations of this approach, partnership theory broadens the perspective by taking into account a wider set of stakeholders, while emphasizing the need for ethical and collaborative governance. Cognitive theory, meanwhile, emphasizes the importance of learning and innovation in creating value within organizations. The article provides a comparative analysis of these three theories, identifying their convergences and divergences, as well as their relevance to current governance practices. This reflection shows that these theories, far from being mutually exclusive, offer complementary perspectives for developing more inclusive governance mechanisms, capable of responding to contemporary challenges while integrating the economic, social and cognitive dimensions of organizational performance.

This research tests how transactions among related parties influence the management of earnings, considering ownership concentration as a moderating factor. The research specifically targets businesses inside of the food and beverage sub- division that are registered on the Indonesia Stock Exchange (IDX) during the phase by 2016 to 2022. Earnings management, a tactic frequently utilized by corporate executives to manipulate reported financial outcomes, is associated by both accrual-based and real earnings management techniques. This research emphasizes how transactions by related parties can enable accrual earnings management, especially in circumstances defined by significant ownership concentration, where major stockholders might leverage their influence to the disadvantage of smaller group stockholders. Through moderated regression analysis, this research investigates the extent to which ownership concentration can enhance or reduce the influence of related party transactions on earnings management. The outcomes reveal that a high concentration of ownership intensifies earnings manipulation, particularly in less regulated settings such as Indonesia, where conflicts of interest among majority and smaller group stockholders are prevalent. These outcomes add to the expanding literary works on corporate governance and offer valuable empirical insights for stakeholders concerning the monitoring of related party transactions.

Auditor performance is the result of work achieved by an auditor in carrying out his duties in accordance with the responsibilities given. This research was conducted at Public Accounting Firms (KAP) in Bali Province based on the Directory of Public Accounting Firms and Public Accountants published by the Indonesian Institute of Public Accountants (IAPI) in 2023. The subject to be studied is an auditor who is in a Public Accounting Firm (KAP) in Bali Province. The population in this study is all auditors in the Public Accounting Firm (KAP) of Bali Province which totals 148 people. The number of auditors was 148 people obtained by asking directly to the Public Accounting Firm (KAP) in Bali Province. The sample determination method used in this study is saturated sampling. The data collection method used in this study is a survey method with a questionnaire technique. The respondents statement answers were measured using a 5-point likert scale. The data analysis in this study uses the Moderated Regression Analysis (MRA) approach. Moderated Regression Analysis (MRA) is a data analysis method that is devoted to analyzing moderation variables with the help of the Stata application. The results of this study prove that the complexity of tasks has a negative effect on the performance of auditors in Public Accounting Firms in Bali Province. Audit experience has a positive effect on the performance of auditors in Public Accounting Firms in Bali Province. Audit competence has a positive effect on the performance of auditors in Public Accounting Firms in the Province of Bali. In addition, this study also proves that Workplace Spirituality strengthens the negative relationship between task complexity and auditor performance in Public Accounting Firms in Bali Province. Workplace spirituality strengthens the positive relationship of audit experience to auditor performance in Public Accounting Firms in Bali Province. Workplace spirituality strengthens the positive relationship between audit competence and auditor performance in Public Accounting Firms in Bali Province.

This paper investigates the dynamic relationships between imports of goods and services (annual % growth), adjusted savings: consumption of fixed capital (current US$), final consumption expenditure (annual % growth), inflation GDP deflator (annual %) and economic growth in Denmark, using multivariate setting to examine time- series data. The secondary records from 1973 to 2022 that were collected from the World Bank comprise the data used in this analysis. The results of the study show that annual percentage increases in final consumption expenditure and imports of goods and services both considerably boost economic growth. However, the annual percentage of inflation as indicated by the GDP deflator and adjusted savings, which is expressed as the consumption of fixed capital in current US dollars, have a negative impact on economic growth.

Taxpayer (WP) compliance has always been a concern for governments in many countries. The very important role of taxes in a countrys development has been given rise to special attention for governments and researchers. Taxpayer compliance research is increasingly specifically targeting certain groups of taxpayers, especially those from potential sectors. Tourism is a potential tax-generating sector for the country. This research aims to determine the compliance of taxpayers who are tourism sector workers in the South Badung KPP Pratama area. The analysis was carried out using different tests on the compliance of taxpayers with the status of independent workers and private employees in the tourism sector. The test results show that the tax compliance of self-employed workers and private employees is not significantly different. This shows the success of the KPP Pratama South Badung in always improving taxpayer compliance in its work area.

This study aims to see and determine the indirect influence of regional government financial performance on poverty through economic growth in Indonesia. The analysis method used is multiple linear regression and Sobel test using secondary data from 34 provinces in Indonesia in 2014-2021. The findings of this study indicate that regional financial performance as proxied by the effectiveness ratio and efficiency ratio on poverty directly has an influence, but indirectly where economic growth which is an intermediary to see the influence of regional financial performance on poverty shows no influence, this shows that economic growth cannot mediate the influence of regional financial performance on poverty.

The phenomenology in this research will delve deeper into understanding how Balinese Hindu women experience and interpret the practice of household accounting in the context of their daily lives. For Balinese Hindu women, the role of household accounting has its unique aspects, especially in managing the needs for culture and rituals. In this study, Goal Setting Theory is employed to portray the role of Balinese Hindu women in household accounting practices. This study focuses on Balinese Hindu women as individuals managing family finances. It employs a qualitative phenomenological research method with an interpretive paradigm, based on the Interpretative Phenomenological Analysis (IPA) approach, to gain a deeper understanding of individual life experiences and perspectives. The technique used in this research is Snowball Sampling, in accordance with the specified criteria. The study involves 7 informants residing in Denpasar. Based on the results of interviews in this research, it was found that, Clarity (openness) in financial management increases trust in the household, Challenges in financial management can encourage Balinese Hindu women to be more creative and wise in managing family finances, Commitment (commitment) in management finances are very important to achieve structured finances and wise use of funds, constructive and regular feedback from the husband helps increase motivation, self-confidence and effectiveness in financial management, Task Complexity (Task Complexity) clear and realistic goals, as well as wise management of funds, is very important to achieve family financial stability and prosperity.

The study investigated the intricate relationship between gas monetization and price stability in Nigeria, addressing the critical problem of how various components of gas monetization influence inflation rates. The main objective was to examine the dynamic interactions between gas monetization activities, such as the utilization of gas in various sectors, and their impact on the economic indicator of inflation, thereby reflecting price stability. Employing an Auto-Regressive Distributive Lag (ARDL) approach within an ex post facto research design, the study conducted unit root tests to ascertain the stationarity of the data, followed by cointegration analysis to establish the presence of long-term equilibrium relationships. The ARDL bounds testing and subsequent error correction modelling were used to scrutinize both short-term and long-term interactions between the variables. Findings revealed that while gas utilization as fuel, household gas demand, gas-to-power indices, gas to exports, and gas-based industrial demand did not significantly influence inflation in the long term, there was a notable exception. The reduction in gas flaring volume was found to have a significant and negative impact on inflation, indicating that decreasing gas flaring can contribute to long-term price stability in Nigeria. Based on these findings, specific recommendations were made. It was advised to foster the domestic use of natural gas to reduce dependence on erratic international fuel prices and to implement incentives for households to switch to natural gas, potentially moderating inflation indirectly over time. The study also recommended enhancing the efficiency of the power sector to ensure that the benefits of gas-powered electricity generation are passed on to consumers through stable and reduced costs. To fortify economic resilience against global market shifts, it was suggested to develop domestic gas processing industries that add value to raw gas exports. Most importantly, the significant finding regarding gas flaring necessitates rigorous policies aimed at minimizing this practice, which could be pivotal in stabilizing prices and promoting environmental sustainability concurrently.

The purpose of this study is how the role of the Hospital as one of the health service facilities has a very strategic role in efforts to accelerate the improvement of the health of the Indonesian people. This strategic role is owned because the hospital is a technology-intensive health facility. This role is increasingly prominent considering the emergence of changes in disease epidemiology, changes in demographic structure, developments in science and technology, changes in the socio-economic structure of society, and services that are of better quality, friendly and able to meet the needs that demand changes in health service patterns in Indonesia. The analysis method is carried out through explanatory research, with the application of PLS / SEM. The concepts and problems studied look at the causal relationship, then explain the variables that cause the problems studied. The research sample was 384 respondents who had received services at a government tertiary hospital in Batam City. The findings of this study were patient satisfaction with the quality of service had a significant positive effect on patient loyalty. Patient satisfaction with the quality of service had a significant positive effect on the intention to recommend. Patient loyalty had a significant positive effect on the intention to recommend. Patient satisfaction with the quality of service had a significant positive effect on the intention to recommend with the mediation of patient loyalty

The rapid development of communication technology today offers increasingly diverse forms of communication, making communication unrestricted by boundaries, distance, space, or time. This is also driven by the continuous growth in internet usage, which has become a lifestyle for people to meet their needs. One of the needs that massively utilizes the internet is the activity of purchasing goods or services online, or what is known as e-commerce, which refers to the use of communication networks and computers to conduct business processes. The online business world is closely associated with various issues such as fraud, dissatisfaction, and other forms of dishonesty by marketers. Customer satisfaction has a positive impact on customer loyalty. Customer loyalty is usually identified through repeated purchasing patterns. Satisfied customers tend to make repeat purchases and demonstrate loyalty to the product. Customer satisfaction is the feeling of pleasure or disappointment experienced by a customer when comparing a products performance with their previous expectations of the product. If the products performance fails to meet expectations, the customer will be dissatisfied. This research aims to determine whether satisfaction can mediate the relationship between brand trust and brand image towards loyalty. The population in this study consists of residents in Denpasar City, with the sample determined using purposive sampling. Data analysis techniques use SEM PLS.

This research was conducted based on field phenomena which indicated that employee performance was not optimal, allegedly caused by weak achievement motivation, affiliation motivation, power motivation and work enthusiasm. The research aims to analyze the influence of achievement motivation, affiliation motivation, power motivation on employee morale and performance. Associative causal research method with a sample of 34 PT employees. BPR Penebel. Data collection was carried out using a questionnaire. The data analysis technique used is SmartPLS. The research results show that achievement motivation has a positive and significant effect on employee performance, affiliated motivation has a positive and significant effect on employee performance, power motivation has a positive and significant effect on employee performance, achievement motivation has a positive and significant effect on work morale, affiliated motivation has a positive and significant effect on work enthusiasm, power motivation has a positive and significant effect on work morale. For the mediating effect, it was found that work enthusiasm was able to mediate the influence of achievement motivation on employee performance, work enthusiasm was able to mediate the influence of affiliated motivation on employee performance, work enthusiasm was able to mediate the influence of power motivation on employee performance.

This research aims to analyze the challenges, role of government, and understanding of stakeholders in managing marine and coastal resources in Indonesia through the Blue Accounting approach. This research uses qualitative methodology with literature analysis of twenty-five relevant articles. The data was analyzed to identify the main challenges, government role, and stakeholder understanding in implementing Blue Accounting. Management of marine and coastal resources in Indonesia faces various challenges, including inadequate infrastructure and low public awareness. The governments role is critical in developing regulations, coordinating conservation efforts, and involving stakeholders. Stakeholder understanding of Blue Accounting and multi-stakeholder collaboration have proven effective in overcoming these challenges and improving resource welfare. This research provides insight into the importance of strong regulation, public education, and collaboration between governments, communities, and the private sector in the management of marine and coastal resources. The practical implications are the need to develop a blue accounting model that is more integrated with information and communication technology to improve the effectiveness of environmental monitoring and management. The study emphasizes the importance of data-based Blue Accounting approaches and multi-stakeholder collaboration in marine and coastal resource management, which has not been much applied in previous research.

This study aims to examine and analyze the appropriate strategies developed by stakeholders in building and developing rural tourism areas, especially Kebon Ayu Village as one of the mainstay tourist villages in West Lombok. The development of rural areas is important to create community welfare as well as to play the role of residents to take responsibility for maintaining the preservation of the surrounding natural environment. The research approach used is a qualitative descriptive approach based on field observation with the support of secondary data. The collected data is then analyzed using a SWOT analysis approach by systematically identifying various internal and external factors to formulate the desired development strategy. The logic built is how to maximize strengths and opportunities but at the same time minimize weaknesses and threats. The results of the study show that the tourist attraction of Kebon Ayu Village has enough potential to be developed because of the support of the beautiful rural nature and the surrounding hills that surround it. It has a natural rural atmosphere, supporting agro-tourism and culinary tourism potential, with an attractive green expanse of hills, a strategic position as a buffer for the district capital (Gerung) and its safe and comfortable environment. But on the other hand, several things need to be improved, such as the arrangement of the residential environment, waste handling, and concern for tourist facilities such as garbage cans, ATMs, toilets, mini markets, prayer rooms, and others. Supporting facilities and infrastructure need to receive attention so that they are more organized, such as the construction of environmental roads, street lighting, waterways, folk craft coaching, water game spots, outbound, and camping grounds. If all of these things can be overcome properly, then the Kebon Ayu Village tourist attraction will have its own attraction and become a mainstay tourist destination that can compete with other village tourist attractions.

This study aims to analyze the role of Halal Awareness, Halal Labels and Halal Lifestyle on the purchasing decision of a product in the millennial generation era with religiosity as a Moderation variable. This study aims to understand the factors that drive the millennial generation in purchasing decisions for a product, with a focus on how Religiosity can moderate Halal Awareness, Halal Labels and Halal Lifestyle in influencing Purchasing Decisions in the millennial generation era. Data collection was carried out by distributing questionnaires aimed at Postgraduate Students of UIN Malang. The data was then processed using structural equation modeling (SEM), PLS-SEM method. The results of this study indicate that variables X1, X2, and X3 have a significant influence on purchasing decisions for a product. However, Religiosity as a moderation variable has not been able to moderate the variables of halal awareness and halal lifestyle

The paper examine matrix structure and manpower development;a paradigm shift. The aim of this research is to determine the extent to which matrix structure improves an organisational manpower effectiveness as well as to ascertain how matrix structure increase organisational manpower efficiency. The content analysis methodology was used in this study. The data and information used in this study are from the existing literature and previous studies. The secondary data sources include textbooks, journal articles, reports and internet. Research question raised in this paper was explored by the concept of matrix structure. The findings of the research reveal that team motivation, problem solving, skills and knowledge acquired on the job enhance manpower effectiveness while the managerial skills required in the matrix structure centred on positive on the positive achievement of the firm and individual employee. The study recommends that careful attention should be paid to the creation of matrix structure in terms of coordination, communication and control.

Presentation report integrated (IR) in Indonesia is still naturally voluntary and partly big studies previously conducted in developed country capital markets, and studies conducted in emerging country markets Still seldom as well as companies that voluntarily choose to adopt IR possible to own Lots of flexibility in matter disclosure information. Purpose study this is to influence a positive board of directors and Governance Company to quality reporting moderated integratedcorporate social responsibility (CSR). Study this uses agency and stakeholder theory which emphasizes that governancecompanies can increase quality reporting integrated that can strengthen connection with the existence of CSR and companies obliged to give report as information to stakeholders. Retrieval technique sample uses method purposive sampling. Sample in study this is the incoming companythe LQ-45 index is listed on the Indonesia Stock Exchange (IDX) with as many his observations as many as 175 observations. For the test, the hypothesis used analysis regression multiple and MRA using application stata. The results of the research show the board of directors and governance companies are influential in the quality of reporting integrated and corporate social responsibility (CSR) strengthens the connection between the board of directors and governance companies in the quality of reporting integrated.

This study aims to determine how the role and understanding of village officials influence the accountability of village fund management. This study also wants to see agency problems in the accountability of village fund management. The results of this study are the role of village officials has a variable significance level of 0.03 0.05, which means that the role of village officials has a positive and significant effect on the accountability of village fund management. Furthermore, the understanding of village officials has a variable significance level of 0.02 0.05, which means that the understanding of village officials has a positive and significant effect on the accountability of village fund management. Based on the results of interviews with village officials, agency theory in village fund management is very important to ensure accountability and transparency or openness. The community as a principal must obtain clear information and have a role in supervision, while the village government as an agent is required to carry out its duties transparently and responsibly. With both formal and informal monitoring mechanisms in place, potential conflicts of interest and moral hazard issues can be minimised.

This study to analyze the influence of the positive Characteristics of the audit committee consisting of an independent audit committee, knowledge accountancy audit committee, number meeting audit committee, and size audit committee on quality reporting finance. Besides that For analyzing audit quality strengthening moderation between characteristics of the audit committee with quality reporting finance. Research This uses agency theory which emphasizes the conflict of interest between the principal and agent. Research This is a study associative with using secondary data from the Indonesia Stock Exchange (BEI) or via the company website of each sample. The sample collection technique sample uses method purposive sampling. Sample in study This is all over incoming companies The LQ 45 index is listed on the Indonesia Stock Exchange (IDX) with a total sample of 120 observations. For the test, the hypothesis used MRA analysis with the use of application data. The results of the research include the independent audit committee, knowledgeaccountancy audit committee, number meeting audit committee, and the number of influential audit committees for quality reporting finance. Companies that use Big Four auditors can strengthen the connection between the independent audit committee and knowledge accountancy audit committee on quality reporting finance whereas companies that use Big 4 auditors weaken the connection amount meeting audit committee and the amount audit committee on quality reporting finance.

This study investigates the factors influencing digital banking adoption intention and its impact on perceived financial inclusion. By integrating the Technology Acceptance Model with trust theories and digital literacy concepts, we develop a comprehensive framework to understand the complex relationships among these variables. The research employs a mixed-method approach, combining structural equation modeling (SEM) and fuzzy-set qualitative comparative analysis (fsQCA) to analyze survey data from 587 respondents. Results from SEM reveal that perceived usefulness, perceived ease of use, institutional trust, technological trust, and social influence significantly affect digital banking adoption intention, which in turn positively influences perceived financial inclusion. Digital literacy moderates the relationships between perceived ease of use and adoption intention, as well as between technological trust and adoption intention. The fsQCA results complement these findings by identifying multiple configurations leading to high adoption intention and perceived financial inclusion, highlighting the equifinal nature of these relationships. This study contributes to the literature by providing a nuanced understanding of digital banking adoption and its link to financial inclusion, offering valuable insights for policymakers and financial institutions. The findings underscore the importance of enhancing perceived usefulness, ease of use, trust, and digital literacy to promote digital banking adoption and, consequently, financial inclusion.

This study analyzes the role of green bonds in portfolio diversification and green bonds can help reduce risk without sacrificing expected returns. The data used are historical data on stock prices and green bonds traded on the IDX for a period of 7 years, namely from 2018 to 2024. The analysis method used is descriptive analysis, t-student test, ANNOVA test and multiple linear regression. The results of the study show that green bonds play an important role in portfolio diversification. As an instrument that has lower volatility compared to stocks, green bonds allow investors to reduce risk without sacrificing significant returns.

This study examines the long-term and short-term relationships among five major global stock indices—NSE NIFTY (India), S&P 500 (USA), FTSE 100 (UK), Hang Seng (Hong Kong), and Nikkei 225 (Japan)—over the period from 2008 to 2023. Using advanced econometric techniques such as Johansen cointegration tests, Engle-Granger residual cointegration test and the Vector Error Correction Model (VECM), the research explores the degree of interconnectedness and cointegration among these indices. The results indicate strong positive correlations between NSE NIFTY, S&P 500, and Nikkei 225, suggesting a growing synchronization of these markets due to global economic integration. Johansens test reveals the presence of multiple long-term equilibrium relationships, affirming that despite short-term deviations, these markets tend to move together in response to global macroeconomic factors. The analysis further highlights that the S&P 500 and FTSE 100 indices exhibit significant error correction mechanisms, underscoring their leadership role in global market dynamics. In contrast, NSE NIFTY shows a weaker adjustment toward long-term equilibrium, indicating its reactive nature to changes in other global indices, particularly the S&P 500. The study finds that while Hang Seng and Nikkei 225 are connected globally, their short-term linkages appear weaker, likely influenced by regional factors. Overall, the results emphasize the critical influence of the U.S. and Japanese markets on NSE NIFTY, with both long-term cointegration and short-term market dynamics shaping the Indian stock markets movements. This research offers key insights for investors seeking to understand global stock market interdependencies and manage portfolio risk.

This study focuses on the adoption of improved cowpea varieties Korabalen. It involved 81 producers in the Commune of Sakoïba chosen randomly, more precisely those from the village of Zogofina. The data collected are both qualitative and quantitative. The econometric estimation for the analysis and interpretation of the data was done by Stata software. The study revealed that the adoption rate of the improved cowpea variety Korobalen is 14.81%. Non-adopters have a higher economic profitability than adopters. The adoption rate and economic profitability indicate that producers benefit more by adopting local cowpea varieties. The factors that positively and significantly affect the decision of the probability of adopting the improved cowpea variety are the area exploited and the practice of associated cultivation. These two factors favor the adoption of the improved cowpea variety Korobalen. On the other hand, household size negatively and significantly influences the probability of adopting local cowpea varieties. To promote wide dissemination and accessibility of the improved cowpea variety Korobalen, it is necessary to raise awareness and inform producers on good cultural practice measures, to restructure the average size of farms according to the producers production objectives and to promote the valorization of associated cultivation to better optimize the yield of the various associated speculations.

This study investigates the complex relationships between firm resources, innovation, foreign ownership, and firm performance in the context of Vietnams emerging market. Using a comprehensive dataset of 17,430 firm-year observations from 1,245 manufacturing firms across Vietnam for the period 2010 to 2023, we employ system GMM estimation to address potential endogeneity concerns. Our findings reveal non-linear effects of firm resources and foreign ownership on performance, measured by both ROA and Tobins Q. Specifically, we observe inverted U-shape relationships for human capital and foreign ownership, diminishing returns for physical capital, and a positive squared term for R&D intensity. Moreover, we find that foreign ownership positively moderates the effects of firm resources on performance. These results are robust to alternative measures and subgroup analyses. Our study contributes to the literature by providing a nuanced understanding of firm performance drivers in Vietnams unique institutional context, extending the applicability of resource-based and knowledge-based views to this emerging market. The findings offer valuable insights for managers and policymakers in Vietnam, highlighting the importance of balanced resource allocation, strategic innovation investments, and the potential benefits of foreign ownership in enhancing firm performance.

Performance is one of the factors that influences the success of a company.Factors that influence performance achievement are ability factors and motivation factors. This research was conducted based on field phenomena which indicate inadequate employee performance, thought to be caused by weak work motivation, servant leadership and OCB. The research aims to analyze the influence of work motivation, servant leadership on OCB and employee performance. Associative causal research method with a sample of 120 BPR employees in Sukawati District. Data collection was carried out using a questionnaire. The data analysis technique used is SPSS and SmartPLS. The research results show that work motivation has a positive and significant effect on employee performance, servant leadership has a positive and significant effect on employee performance, work motivation has a positive and significant effect on OCB, servant leadership has a positive and significant effect on OCB, OCB has a positive and significant effect on employee performance, OCB can mediate the influence of work motivation on employee performance. OCB can mediate the influence of work motivation on employee performance. The conclusion of this research is that hypotheses 1 to 7 areaccepted. . Inthis research, the factors that have the greatest impact on improving employee performance at BPR in SUkawatiDistict are also known, so that management can optimize these factors to improve employee performance.

MSMEs can achieve maximum profits by utilizing technological developments in the form of cloud-based accounting. The effectiveness and efficiency of technology can be determined through the evaluation process of the accounting information system. The accounting information system recognizes evaluation models, namely UTAUT2 and also the HOT-Fit Model. The aim of this research is to determine the success and acceptance of cloud-based accounting information systems among MSMEs in Denpasar City. The population in this research is all MSMEs in Denpasar City, totaling 29,749 business units based on data from the Denpasar City MSMEs Government 2023. The sampling technique used purposive sampling. The sample in this research are MSMEs that have used cloud computing in running their business in Denpasar City. Determining the sample size using a table from Stephen Isaac and William B. Michael with a population of 29,749 and an error rate of 5% resulted in a sample size of 344. The data source is primary data and was obtained through distributing questionnaires. Hypothesis testing was carried out using the SEM PLS. The research results show that human factors, technological factors, organizational factors have a positive and significant effect on behavioral intention. Behavioral intention has a positive and significant effect on user satisfaction. User satisfaction and Behavioral intention have a positive and significant effect on use behavior. There is a mutually influencing relationship between human factors and technological factors. There is a mutually influencing relationship between organizational factors and technological factors. There is a mutually influencing relationship between human factors and organizational factors. It is hoped that the results of this research will help MSMEs to find out the effectiveness of using cloud-based accounting information systems so that they can convince MSMEs to implement integrated accounting records.

In tourism industry, price plays a significant role in identifying the value of a destination brand. This study seeks to compare the prices of amenities, food, other tourism services, etc. of Siargao to that of other destinations. Also, this study seeks to determine the differences in perceptions of tourists and non-visitors related to images associated with Siargao. Using the thematic analysis, the study shows that tourists consider Siargao as a middle-priced destination compared to other destinations in the country. Furthermore, the study finds that both tourists and non-visitors shared the same images associated with Siargao- specifically on tourists activities, beautiful sceneries, food, and relaxation. Finally, the images associated with Siargao are created mainly by the media organizations (e.g. social media, tv, etc.), as well as the word-of-mouth from their families and friends who have been to Siargao.

Based on quarterly data by 2001Q1 to 2017Q2, this research and study covers theoretical debates and empirical studies on the factors that affect economic stability and their effect on the financial sectors performance. This study applies the Ordinary Least Square (O.L.S.) method to the Cointegration and Engle Granger-Error Correction Model (E.C.M.) methods. E.C.M. is done to assess the long-term validity and balance of the research model and foresee potential flaws and discrepancies among the theoretical and statistical models. Even while the M2 variable has no discernible effect on G.D.P. during the observation period, the research findings demonstrate that, over the long run, there is a balance among changes in G.D.P. and monetary variables, such as interest rates, Inflation, M2, and the rupiah value. On the other hand, the E.C.T. variable has a significant short-term effect on fluctuations in G.D.P. Interest rates, Inflation, M2, and exchange rates had no discernible effect on G.D.P. throughout this time. Thus, changes in monetary variables, particularly interest rates, Inflation, and M2, tend to effect G.D.P. The average quarterly financial deepening in Indonesia for the observation period was 3.80 per cent, according to the outcomes of the financial performance study. Furthermore, M2 growth during the same period was 3.03 per cent, compared to Indonesias average quarterly economic growth of 1.36 per cent.

Audit switching refers to the practice where an organization changes its external auditor after a certain period. This is often done to enhance the independence and objectivity of the audit process, mitigate risks of complacency, and ensure fresh perspectives on financial reporting. It can also be influenced by regulatory requirements or a desire to improve the quality of the audit. The purpose of this research is to examine and analyze the effect of audit opinion, financial distress, and audit delay on voluntary auditor switching in food and beverage subsector companies listed in Indonesia Stock Exchange from 2018-2022. The sampling method was purposive sampling. This research analysis technique uses binary logistic regression analysis using the SPSS 25 software. The results showed that audit delay affects voluntary auditor switching, while audit opinion and financial distress has no effect on voluntary auditor switching.

This research looks at how green HR management affects employee performance through the medium of organizational culture. With the increasing demand for environmentally friendly practices, businesses are feeling the heat to adopt eco-friendly policies that benefit society and our environment. Green HRM is believed to promote environmentally conscious behavior among employees, thereby enhancing their performance. This study takes a quantitative approach by using Partial Least Squares (PLS) as its statistical method. PLS is well-suited for analyzing correlations between complex variables. Maximizing explained variance enhances prediction accuracy, which is why PLS is chosen. The study ensures full data representation by using a saturation sampling strategy, which encompasses all relevant population members. Although green HR management has a major effect on company culture, the results show that it has little to no effect on employee performance. Furthermore, corporate culture mediates the relationship between green HR management and staff effectiveness, which in turn has a substantial impact on worker performance. The study concludes that for effective implementation of green HRM, it is essential to integrate it with an organizational culture that aligns with sustainability values. For this reason, green human resource management practices ought to be an essential component of the culture of every organization that aspires to raise the level of productivity achieved by its workforce.

Small and Medium Enterprises are the main forces behind economic growth, social progress, and job creation in South Sudan. Business and customers benefit from using social platform on increasing their daily business operations. However, enterprises in South Sudan are performing poorly since there was a reduction in businesses output from 58% in 2017 to 30% in 2021. Thus, the study looked into how social media usage affected the performance of small and medium-sized businesses in Juba City, South Sudan. The specific objectives were to assess how small and medium-sized firms performance was affected by their use of social media for marketing, customer relations, social media interactions, and information search. The study also examined the moderating effect of government regulations on the relationship between social media usage and the performance of small and medium-sized enterprises. The study was anchored on Resource- Based View, media richness theory and regulatory capture theory. The study employed an explanatory research design and target population was 252 small and medium-sized enterprises in Juba City; 154 firms were selected using simple random sampling. Structured questionnaire was employed to collect data. Data was analyzed using descriptive and inferential statistics. The study found that the performance was positively and significantly affected by the use of social media for information search, social media interactions, social media usage and customer relations, and social media marketing. The study also established that social media usage and firm performance were affected by government regulations. The study concluded that social media usage contributes significantly to enhanced performance of small and medium enterprises. The researcher recommends that small and medium enterprises management should ensure they integrate the social media applications in their management systems. The researcher also recommends that in order to improve their performance on social media, small and medium enterprises identify their areas of strength and weakness. The management should employ modem technology in order to gain from data transfer, emailing, and texting while implementing a social media workforce. The government of South Sudan should ensure that suitable information technology training is offered to small and medium enterprises owners for the adoption of social media and other technological innovations.

Islamic banking in Indonesia continues to experience developments marked by increasing assets and market share. However, Islamic banking is still lagging behind conventional banking, including in Lombok Island, where the majority of the Population is Muslim. This study aims to explore the factors that influence the preferences of the people of Lombok Island in choosing Islamic banks, with a focus on the influence of service quality, perception, financial literacy, product knowledge, Islamic branding, and the role of religiosity as a moderating variable in the relationship. This type of research is explanatory research (explanatory research) with a quantitative approach. The Population in this study was Islamic customer banks in Lombok Island, with a sample of 210 respondents determined using Nonprobability Sampling, and the data collection tool used was a questionnaire. Data analysis used Partial Least Squares-Structural Equation Modeling (PLS-SEM). The study results indicate that service quality, perception, financial literacy, product knowledge, and Islamic branding significantly influence the preferences of the Lombok Island community to become Islamic bank customers, as evidenced by the T-Statistic value > 1.96 and P-Value < 0.05. At the same time, religiosity cannot moderate the relationship between service quality, perception, financial literacy, product knowledge, and Islamic branding on the preferences of the Lombok Island community to become Islamic bank customers. Based on this, it is recommended that Islamic banks improve Islamic branding and service quality and hold financial education programs for the community.

This paper critically examines Japanese corporate governance, evaluating its role as a benefit or constraint in achieving equity and efficiency. It contrasts Japans stakeholder-oriented model, characterized by long-term stability and employee-centric management, with the shareholder-focused frameworks of the United States and the United Kingdom. The analysis focuses on the unique roles of CEOs in Japan, emphasizing their responsibility toward employee welfare over short-term financial gains. It further explores Japans historical business structures, including Zaibatsu and Keiretsu, which foster interconnected corporate networks but limit flexibility and innovation. The relationship between firms and main banks within Keiretsu is analyzed, highlighting their role in financial oversight and stability. Additionally, the study addresses Japans "Three Sacred Treasures" of labor-management relations—lifetime employment, seniority-based wages, and enterprise unions—as integral to its governance approach. Despite its strengths, Japans model faces challenges, including limited board independence and slow decision-making processes. Recent reforms aimed at increasing transparency and aligning with global governance standards are discussed, suggesting a shift toward a hybrid model that blends traditional stability with market responsiveness. This paper provides a comprehensive analysis of the evolving dynamics of Japanese corporate governance, offering insights into its impact on Japans global economic competitiveness.

This study aims to examine the determinants influencing the adoption of the Jenius digital bank among Generation Y and Z individuals in Indonesia. The research focuses on Generation Y and Z users of the Jenius application in Indonesia. A purposive sampling strategy was employed to gather data from 205 respondents who completed an online questionnaire disseminated via Google Forms. The obtained data was subsequently analyzed using Structural Equation Modeling (SEM) with the assistance of SmartPLS Version 3 software. The results delineate that both perceived benefits and perceived risks exert significant influences on the adoption of the Jenius digital bank. The constituents underpinning perceived benefits comprise economic benefit, seamless transaction capabilities, and convenience. Conversely, the factors contributing to perceived risks encompass financial risk, security risk, and performance risk. The adoption of the Jenius digital bank by Generation Y and Z users in Indonesia is substantially driven by the perceived benefits and risks, with each of these dimensions encapsulating distinct and relevant factors pertinent to the users decision-making process.

This article discusses the pricing of halal fashion products in facing competition with an Islamic economic perspective. This study aims to analyze the pricing of halal fashion products in facing competition with an Islamic economic perspective. This study uses a literature review approach, namely reviewing related research to be used as a source of data in the study. The results of the study show that in determining the price of halal fashion products, namely by looking at production costs, halal certification, product quality, and distribution and marketing costs. In facing competition, a marketing strategy for Muslim fashion products is needed, preferably based on digital marketing in order to reach a wider market. In the competition perspective of Islamic economics, there are also several principles that need to be applied, namely healthy competition, honesty, good and sympathetic thinking, justice, and the prohibition of gharar and usury.

This research is expected to contribute to a deeper understanding of the dynamics of tourist loyalty in the context of tourist villages in Java, by considering various factors that influence it, such as Experience Value, Destination Image, Destination Service Utility, Tourist Loyalty, Tourist Engagement, and Heritage Value as Variable Intervening. This research model was analyzed using SmartPLS. Data were collected by distributing surveys to 230 tourists visiting tourist villages in Java Island. The data collection technique used a sample non- probability. The results of the study indicate that most of the hypotheses proposed are accepted, it is proven that there are eight hypotheses that are proven to have a significant direct relationship between variables, and three hypotheses do not have a significant relationship. The research model tested only shows the influence of variables that support sustainable growth, with these eight variables. Further research is expected to develop with other variables such as tourism village management, tourism village improvement strategies, tourism village development. This study proves that tourism villages can use research results to identify opportunities and threats that may arise from factors Destination Service Utility, in improving tourism development.

This study aims to analyze the effect of employee empowerment on employee productivity by considering the mediating role of organizational commitment. Employee empowerment is widely acknowledged as a crucial approach that enhances employee motivation, engagement, and performance. In addition, organizational commitment also contributes significantly to enhanced efficiency. This research was conducted at Fitness Plus Denpasar City using quantitative methods and involving 60 respondents through the census technique. Data was gathered through a survey and evaluated using the PLS technique. The results showed that employee empowerment has a notable and beneficial impact on the dedication and productivity of employees. However, organizational commitment has no significant effect on employee performance and does not act as a go-between when it comes to the correlation between empowering workers and their productivity. These results indicate that employee performance improvement occurs directly through employee empowerment without the mediating role of organizational commitment. This research provides important implications for organizational management to focus more on employee empowerment strategies to improve performance without relying too much on organizational commitment as a mediating factor. Future research is recommended to expand the scope of variables and use a longitudinal approach to dig deeper into the long-term effects of employee empowerment.

This research aims to analyze the influence of consumer trust, benefits, and risks on user satisfaction with QRIS (Quick Response Code Indonesian Standard) through ease of use. In todays era, payment or transaction systems are mostly conducted online using QR code scanning. Therefore, this research focuses on understanding the extent to which trust affects consumer satisfaction in using QRIS as a payment tool and explores the benefits of QRIS usage for the community. Additionally, the research assesses the impact of risks associated with using QRIS on user satisfaction. Ease of use serves as a mediating factor contributing to user satisfaction as the final outcome. The research employs stratified sampling as the sampling method. Data collection methods include interviews, observations, and distributing questionnaires. The analysis is conducted using SmartPLS 4 with Path Coefficient testing to measure the direct influence of independent variables on the dependent variable. The final results of this study are expected to provide insights specifically for QRIS service providers and developers.