International Journal of Economics, Education, Law and Social Sciences (IJEELSC)
DETERMINANTS OF AUDIT REPORT LAG: EVIDENCE FROM INDONESIAN PROPERTY AND REAL ESTATE COMPANIES
This study examines the influence of audit committees, audit opinion, audit tenure, and auditor industry specialization on audit report lag in property and real estate companies listed on the Indonesia Stock Exchange during the 2023–2025 period. The study is motivated by the persistent delays in financial statement submissions, with the property and real estate sector consistently recording the highest number of late submissions over the past two years, despite regulatory mandates requiring audited financial statements to be published within 90 days. The sample consists of 201 firm-year observations obtained from 67 property and real estate companies selected using purposive sampling. Multiple linear regression analysis was employed to test the proposed hypotheses. The results indicate that audit opinion has a significant negative effect on audit report lag, suggesting that companies receiving unqualified opinions tend to have shorter audit completion times. Audit tenure also has a significant negative effect on audit report lag, indicating that longer auditor-client relationships facilitate more efficient audit execution through accumulated knowledge and familiarity. In contrast, audit committees and auditor industry specialization do not significantly influence audit report lag, implying that oversight roles focus on accuracy rather than speed, and that professional standards and company-specific complexity may outweigh the benefits of industry specialization. The model explains 17.1% of the variation in audit report lag. These findings suggest that maintaining high-quality financial reporting to obtain unqualified opinions and considering continuity with audit firms within regulatory limits are effective strategies for minimizing audit report lag in the property and real estate sector.
Copyright (c) 2026 Monica Trifena, Nunik Lestari Dewi (Author) https://creativecommons.org/licenses/by-sa/4.0
HOW FINANCIAL DIGITALIZATION LINKS FINANCIAL BEHAVIOR, FINANCIAL ATTITUDES, AND INFORMATION TECHNOLOGY TO SME PERFORMANCE
This research was conducted to analyze the influence of financial behavior, financial attitudes and information technology on the performance of food MSMEs in the Yogyakarta Special Region with financial digitalization as a mediating variable. The subjects of this research were food MSME actors in the Special Region of Yogyakarta with a sampling technique using purposive sampling so that the number of respondents in this research was 140 respondents. The method used in this research is descriptive quantitative with the analytical tools used are SPSS ver.26 and SmartPls ver.4 and data collection for this research uses a questionnaire. The results of this research indicate that Financial Behavior has a significant positive influence on the performance of food MSMEs in the province of D.I. Yogyakarta, Financial Attitudes have a significant positive influence on the performance of MSMEs, Information technology has a significant positive influence on the performance of MSMEs, Financial Digitalization has a significant positive influence on the performance of MSMEs, while Financial Behavior through financial digitalization has a significant positive influence on the performance of MSMEs, then Financial Attitudes through Financial digitalization does not have a significant positive influence on MSME performance, and Information Technology through financial digitalization has a significant positive influence on MSME performance.
Copyright (c) 2026 Sri Hermuningsih, Erri Kurniawati Widodo, Riskin Hidayat, Saizal Bin Pinjaman (Author) https://creativecommons.org/licenses/by-sa/4.0
TRANSFER PRICING DECISIONS: THE ROLE OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANTS
Transfer pricing is a common practice among multinational companies in allocating profits across related entities, which may influence tax burdens and the quality of financial reporting. This study aims to analyze the effects of audit tenure, tax minimization, and debt covenant on transfer pricing practices in basic materials sector companies listed on the Indonesia Stock Exchange (IDX). The research employs a quantitative approach using secondary data obtained from financial statements and annual reports for the period 2020–2024. The sample consists of 11 companies selected through purposive sampling, and the data are analyzed using panel data regression with the assistance of EViews 12 software. The results indicate that tax minimization, proxied by the Effective Tax Rate (ETR), has a positive effect on transfer pricing, suggesting that companies tend to engage in related-party transactions to reduce tax burdens. In addition, the debt covenant variable, measured by the Debt to Equity Ratio (DER), also shows a positive influence on transfer pricing practices, indicating that firms with higher leverage are more likely to use transfer pricing strategies to manage financial and contractual pressures. Meanwhile, audit tenure does not have a significant effect on transfer pricing practices. These findings provide empirical evidence that tax-related incentives and financial structure considerations play an important role in shaping transfer pricing behavior in the basic materials sector, and they offer valuable insights for regulators, academics, and practitioners in strengthening oversight and improving corporate governance related to transfer pricing practices.
Copyright (c) 2026 Mohamad Zulman Hakim, Siti Aisyah Ritonga, Wiwid Sukma Dewi, Elsa Dwi Leonita, Hijrah Fitrah Arrahmah (Author) https://creativecommons.org/licenses/by-sa/4.0
TRANSFER PRICING: AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT IN CONSUMER CYCLICALS COMPANIES
This study aims to examine the effect of Audit Tenure, Tax Minimization, and Debt Covenant on Transfer Pricing. The population in this study consisted of 167 companies with a sample of 19 companies and 76 company data sets. The sampling technique used was purposive sampling. The data used in this study are quantitative data and secondary data in the form of annual financial reports of consumer cyclicals companies listed on the Indonesia Stock Exchange for the period 2021 - 2024. The results of this study indicate that audit tenure has no effect on transfer pricing, tax minimization has an effect on transfer pricing, and debt covenants have on transfer pricing.
Copyright (c) 2026 Restu Fadhilah, Mohamad Zulman Hakim, Desita Nur Afifah, Isma Aliyah, Carrisa Putri Jayusman (Author) https://creativecommons.org/licenses/by-sa/4.0
DETERMINANTS OF FRAUD RISK: EVIDENCE FROM THE FRAUD HEPTAGON FRAMEWORK IN THE INDUSTRIAL SECTOR
This study, which is based on the Fraud Heptagon Theory, looks at how the risk of financial statement fraud in industrial sector companies listed on the Indonesia Stock Exchange (IDX) between 2021 and 2024 is affected by Financial Target, External Pressure, Ineffective Monitoring, Change in Auditor, Change in Director, CEO Picture Frequency, Greed, and Ignorance. The study employs a quantitative methodology to analyze secondary data from annual reports and financial statements using panel data regression using the Common Effect Model (CEM). The results show that all factors have a significant simultaneous impact on financial statement fraud. Ineffective monitoring has a major detrimental influence on financial statement fraud, while ignorance has a beneficial impact. There are no noticeable repercussions from financial targets, outside pressure, director and auditor changes, CEO picture frequency, or greed. The study concludes that the primary reasons of dishonest business activities are still insufficient oversight and a lack of understanding of corporate governance.
Copyright (c) 2026 Mohamad Zulman Hakim, Anif Yanuar Y.I, Faiz Dzikrullah, Chaerul Anam (Author) https://creativecommons.org/licenses/by-sa/4.0
REGRESSION-BASED DECOMPOSITION OF INCOME INEQUALITY IN LAMPUNG PROVINCE INDONESIA
This study analyzes the influence of socio-economic and infrastructure factors on gross regional domestic product per capita and measures each factor's contribution to income inequality across 15 districts/cities in Lampung Province during 2020–2025. Using panel data regression with Random Effects Model (REM) and cluster-robust standard errors, the results show that mean years of schooling and internet access have significant positive effects, while poverty rate, open unemployment rate, and electricity access have significant negative effects on GRDP per capita. Applying the Regression-based Decomposition by Fields, all variables collectively contribute 100% to explaining inequality, with open unemployment rate as the largest contributor (16.85%), followed by percentage of poor population (10.40%), electricity access (9.74%), and internet access (9.21%). Notably, mean years of schooling reduces inequality by -4.64%. The overall model explains 41.56% of total GRDP per capita inequality, while the remaining 58.44% reflects residual factors outside the model such as institutional, geographical, and structural conditions. These findings suggest that improving education quality and expanding internet infrastructure can simultaneously boost economic growth and reduce income disparities, while addressing unemployment and poverty remains critical for equitable development in Lampung Province.
Copyright (c) 2026 Nabila Assyifa, Asih Murwiati, Dedy Yuliawan (Author) https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF IMPLEMENTING DIGITALIZATION SYSTEMS ON THE VALUE OF BANKING COMPANIES: A META-ANALYST
This study was conducted with a meta-analysis to examine the influence of the digitalization system on the value of banking companies in Indonesia using secondary data from 19 SINTA and Scopus indexed journals for the 2020-2025 period. The sample consisted of 40-150 IDX banks with varying digitalization indicators (digital transaction ratio, digitization index, dummy implementation) and company value measurement using PBV, Tobin's Q, or market-to-book ratio. The analysis used a random effects model with Cohen's d to calculate the effect size. The results showed a moderate positive effect, namely Cohen's d = 0.42, 95% CI: 0.25-0.59, p<0.01 with a high heterogeneity of I²=82%, indicating inconsistency between studies. The influence is stronger in banks with a digitalization rate of >50%, the post-POJK period No. 12/POJK.03/2018 which is d=0.56, and banks in the BUKU 4 category which is d=0.62. No publication bias was found Egger's test p=0.12. This research strengthens the Growth Theory and recommends the adoption of a comprehensive digital strategy to increase the value of the company, with special attention to the efficiency of implementation and cyber risk management.
Copyright (c) 2026 Virzi Mutmainah, Lovvani Noralia, Listya Sugiyarti (Author) https://creativecommons.org/licenses/by-sa/4.0
DETERMINANTS OF FINANCIAL FRAUD REPORTING: EVIDENCE FROM THE HEALTH SECTOR IN INDONESIA
This study investigates the determinants of financial fraud reporting (FFR) by examining the influence of corporate governance and financial performance indicators. Using a balanced panel dataset of 15 firms in healthcare sector over 4 years (2021–2024), this research employs panel data regression analysis through three models: Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). Variables analyzed include Return on Assets (ROA), asset change (ACHANGE), leverage, ownership structure (OSHIP), corporate internal disclosure (CID), growth potential (GP), state-owned enterprise status (SOE), CEO duality, board independence (BDOUT), number of independent oversight institutions (NOI), chairman audit committee (CHAUD), and CEO political connections (CEOPIC). Model selection was determined using the Chow test, Hausman test, and Lagrange Multiplier (LM) test. The REM was chosen as the most appropriate model. The results show that NOI, ACHANGE, and LEVERAGE significantly influence FFR, while other governance-related variables show insignificant effects. This suggests that internal oversight mechanisms and financial leverage play a more prominent role in detecting and preventing fraudulent activities than ownership or governance structures alone. The findings provide evidence for regulators and corporate boards to strengthen internal controls and risk assessment mechanisms to mitigate fraud risks.
Copyright (c) 2026 Mohamad Zulman Hakim, Chika Amanda, Arian Firmansyah, Pingkan Pramudita Putri (Author) https://creativecommons.org/licenses/by-sa/4.0
EXAMINING THE INFLUENCE OF STORE LAYOUT ON CUSTOMER DECISIONS IN THE CAFÉ INDUSTRY
This study analyzes the influence of business space layout on customer decisions at Café Kosan Mantan, Tangerang City, which is one of the popular hangout destinations in the urban area. Using an explanatory survey quantitative approach, primary data was collected from customer respondents through a Likert scale-based questionnaire that had undergone validity and reliability tests, then analyzed by multiple linear regression using SPSS software. The results of the analysis show that there is a significant influence of the ergonomic arrangement of the space such as ease of access, movement paths, arrangement of furniture, and the interaction of physical elements on the decision of customers to visit, buy again, and give recommendations to others. The characteristics of respondents were dominated by young students with the frequency of regular visits for hangout, relaxation, or study activities, which further emphasized the crucial role of spatial layout in shaping urban consumer behavior and loyalty amid fierce competition in the café industry. This study recommends the optimization of business space design in a sustainable manner to strengthen customer retention, accompanied by follow-up study suggestions that integrate supporting variables such as digital factors and additional services cape.
Copyright (c) 2026 Eisya Sabilatul Fitroh, Zahra Allya Dika, Alya Fitria Sari, Ela Nurlaela (Author) https://creativecommons.org/licenses/by-sa/4.0
HOW BRAND TRUST, GREEN MARKETING AND ONLINE CUSTOMER REVIEWS INFLUENCE PURCHASE DECISIONS: THE MODERATING ROLE OF PERCEIVED RISK
This study aims to analyze the influence of Brand Trust, Green Marketing, and Online Customer Review on Purchase Decision with Perceived Risk as a moderating variable in florist businesses in Bandar Lampung. The increasing development of digital marketing and consumer awareness regarding service quality and environmental issues have encouraged florist businesses to improve their marketing strategies in order to attract consumers and increase purchasing decisions. This research used a quantitative approach with data collected through questionnaires distributed online and offline to 113 respondents who had purchased products from florist businesses in Bandar Lampung. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA) with SPSS Statistics 23. The results showed that Brand Trust, Green Marketing, and Online Customer Review had positive and significant effects on Purchase Decision, both partially and simultaneously. Online Customer Review was identified as the most dominant variable influencing Purchase Decision. However, Perceived Risk was not proven to moderate the relationships between Brand Trust, Green Marketing, and Online Customer Review on Purchase Decision. The findings indicate that consumers rely more on trust, customer experiences, and online reviews rather than perceived uncertainty when making purchasing decisions in florist businesses. This study contributes to the development of consumer behavior and digital marketing literature, particularly in creative service industries such as florist businesses.
Copyright (c) 2026 Resita Mila Vinata, Lestari Wuryanti, Ayu Nursari (Author) https://creativecommons.org/licenses/by-sa/4.0
SHAPING CAREER INTENTIONS: THE ROLE OF PERCEPTION, MOTIVATION, AND WORK ENVIRONMENT IN ACCOUNTING STUDENTS’ CHOICE OF PUBLIC ACCOUNTING
The goal of this study is to investigate how professional perception, career motivation, and work environment affect accounting students' interest in becoming public accountants. The study population consists of current students enrolled in the Accounting Study Programme at Maranatha Christian University, selected through purposive sampling according to predetermined criteria. This study included 41 respondents in total. Validity and reliability tests, classical assumption tests, partial hypothesis testing (t-test), and simultaneous hypothesis testing (f-test) were employed for analysis after questionnaires were used to collect data. The results of the study indicate that career motivation, rather than professional perception or the workplace, has a favourable and significant impact on interest in becoming a public accountant. Career interest is simultaneously influenced by the three independent factors, with an Adjusted R2 value of 0.578. This means that 57.8% of the variation in career interest can be explained by the research variables. These findings show that motivation has a significant role in students' decisions to pursue careers as public accountants, even though opinions of the industry and working conditions have not yet had a significant impact. This study provides empirical insights to assist academics and practitioners in creating strategies to increase students' interest in the profession of public accounting.
Copyright (c) 2026 Annisya Reva Mardiana, Vinny Stephanie Hidayat (Author) https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF OWNERSHIP STRUCTURE ON CORPORATE FINANCIAL PERFORMANCE: AN EMPIRICAL STUDY OF INDUSTRIAL SECTOR COMPANIES LISTED ON THE INDONESIA STOCK EXCHANGE FOR THE 2020–2024 PERIOD
This study aims to analyze the effect of institutional ownership and managerial ownership on firm financial performance, measured using Tobin’s Q, in industrial sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The study adopts a quantitative approach using panel data regression with 70 observations from 14 companies selected through purposive sampling. The selection of the most appropriate model was conducted using the Chow test and the Hausman test, which indicate that the Fixed Effect Model (FEM) is the most suitable model for the analysis. The results show that, partially, both institutional ownership and managerial ownership do not have a statistically significant effect on Tobin’s Q. However, simultaneously, both variables have a significant effect on firm financial performance. These findings suggest that ownership structure mechanisms are more effective in explaining firm performance when operating simultaneously within a corporate governance framework. Based on agency theory, these results confirm that the combination of ownership mechanisms can serve as a more effective monitoring tool in reducing conflicts of interest between managers and shareholders. This study provides empirical contributions to the corporate governance literature in developing countries, particularly in the Indonesian industrial sector.
Copyright (c) 2026 Salsa Vonni Indrayani, Ratih Kusumastuti, Mukhzarudfa, Wiwik Tiswiyanti (Author) https://creativecommons.org/licenses/by-sa/4.0
THE IMPACT OF ENVIRONMENTAL MANAGEMENT ACCOUNTING, GREEN INVESTMENT, AND ESG DISCLOSURE ON FIRM VALUE: AN EMPIRICAL STUDY OF THE ENERGY SECTOR ON THE INDONESIA STOCK EXCHANGE 2020-2024 PERIOD
This study examines the impact of Environmental Management Accounting (EMA), Green Investment (GI), and ESG Disclosure on firm value (Tobin's Q) among 16 energy sector companies listed on the Indonesia Stock Exchange (IDX) from 2020-2024. Using a quantitative approach and multiple linear regression, the study analyzed 80 observations selected through purposive sampling. The results indicate that the model significantly explains 66.4% of the variation in firm value (Adjusted R² = 0.664). In partial analysis, only EMA was found to have a significant positive effect on firm value (β = 0.997; t = 12.482; p < 0.001). Conversely, Green Investment (β = 0.128; t = 1.506; p = 0.136) and ESG Disclosure (β = -0.022; t = -0.632; p = 0.529) showed no significant impact. These findings suggest that the systematic internalization of environmental costs through EMA is a key driver of market perception in Indonesia's energy sector. Consequently, firms and regulators should prioritize the depth of internal environmental management practices over mere formal disclosure to effectively enhance investor confidence and corporate value.
Copyright (c) 2026 Disya Yuke Farhana, Mukhzarudfa, Ratih Kusumastuti, Wiwik Tiswiyanti (Author) https://creativecommons.org/licenses/by-sa/4.0
WHAT DRIVES TRANSFER PRICING PRACTICES? EVIDENCE FROM THE HEALTHCARE SECTOR
This study aims to analyze the influence of tenure audits, tax minimization, and debt covenants on transfer pricing practices in healthcare sector companies listed on the Indonesia Stock Exchange (IDX) during the 2020–2024 period. Transfer pricing is a pricing policy in transactions between parties that have a special relationship, which is often used by companies for tax efficiency purposes and financial performance management. This study uses a quantitative approach with a hypothesis testing method. The research population includes 38 healthcare sector companies on the IDX, while sample selection is carried out through purposive sampling with certain criteria until 13 eligible companies are obtained. The research data is in the form of secondary data sourced from the company's annual financial statements downloaded through the official IDX website (www.idx.co.id). The data analysis was carried out using linear regression of the panel data with the help of the EViews 12 software, as this model is able to accommodate data variations across time and between companies. The results of the study show that tenure audit and tax minimization do not have a significant effect on transfer pricing practices. This shows that the length of the auditor-client relationship and tax savings efforts do not necessarily affect transfer pricing decisions. In contrast, debt covenants have been shown to have a significant effect on transfer pricing practices, confirming that contractual pressures from debt agreements can motivate management to use transfer pricing. These findings are expected to make a theoretical and practical contribution to the development of accounting literature, regulators, investors, and corporate management.
Copyright (c) 2026 Karolina Kavnet Daeli, Mohamad Zulman Hakim, Audy Fiska Farah Diba, Naswa Zulfa Tuffahati, Septia Permatasari (Author) https://creativecommons.org/licenses/by-sa/4.0
THE EFFECT OF AUDIT TENURE, TAX MINIMIZATION, AND DEBT COVENANT ON TRANSFER PRICING
This study examines the influence of audit tenure, tax minimization, and debt covenants on transfer pricing practices in industrial sector companies listed on the Indonesia Stock Exchange (IDX) from 2021 to 2024. A quantitative research approach was employed using secondary data from companies’ annual reports and financial statements. Through purposive sampling, 18 companies were selected, yielding 72 firm-year observations. Data were analyzed using panel data regression with EViews 12. Model selection tests, including the Chow test, Hausman test, and Lagrange Multiplier test, indicated that the Random Effects Model was the most appropriate estimation method. The findings show that transfer pricing is positively and significantly influenced by audit tenure, suggesting that longer auditor–client relationships enhance auditors’ ability to monitor and identify related-party transactions. Conversely, transfer pricing is negatively affected by tax minimization, proxied by the effective tax rate, and debt covenants, measured by the debt-to-equity ratio. Collectively, audit tenure, tax minimization, and debt covenants simultaneously influence transfer pricing, although the adjusted R-squared value of 12.16% indicates that transfer pricing practices are largely explained by factors outside the model. These findings offer insights for regulators and companies regarding the importance of auditor oversight in promoting transparency and compliance in related-party transactions.
Copyright (c) 2026 Nabilah Aulia Azmi, Mohamad Zulman Hakim, Putri Rahayu, Reni Nasiatul Hamidah (Author) https://creativecommons.org/licenses/by-sa/4.0
HEPTAGON FRAUD: DETECTING FRAUDULENT FINANCIAL REPORTING IN INDONESIA’S CONSUMER NON-CYCLICALS SECTOR
This study examines the effect of the Fraud Hexagon on fraudulent financial reporting in consumer non-cyclicals sector companies listed on the Indonesia Stock Exchange during the period 2021–2024 using a quantitative approach with panel data regression analysis. The sample consists of 60 companies selected through a purposive sampling method, and fraudulent financial reporting is analyzed in relation to several Fraud Hexagon proxy variables, including financial target, financial stability, external pressure, personal financial need, nature of industry, auditor change, change in directors, effective monitoring, greed, ignorance, and the frequency of CEO photographs. The empirical results show that ignorance, nature of industry, and auditor change have a significant effect on fraudulent financial reporting, while financial target, financial stability, external pressure, personal financial need, change in directors, greed, effective monitoring, and the frequency of CEO photographs do not significantly affect fraudulent financial reporting. These findings indicate that fraud risk in the consumer non-cyclicals sector is driven more by organizational awareness, industry-specific characteristics, and changes in external auditors than by financial pressure or managerial incentives. This study implies that regulators, auditors, and corporate governance mechanisms should prioritize strengthening internal control awareness, improving industry-based risk assessment, and closely monitoring auditor switching to enhance the prevention and detection of fraudulent financial reporting.
Copyright (c) 2026 Mohamad Zulman Hakim, Apriansyah Saputra, Pugorlillah Rasuan Nanda Pasiraja, Mohamad Vigu Gonzales (Author) https://creativecommons.org/licenses/by-sa/4.0
FRAUD HEPTAGON FACTORS AND FINANCIAL STATEMENT FRAUD: EMPIRICAL EVIDENCE FROM CONSUMER CYCLICALS FIRMS
This study examines the effect of the Fraud Heptagon elements on Financial Statement Fraud in Consumer Cyclicals sector companies listed on the Indonesia Stock Exchange during 2021–2024. Using the purposive sampling method, 29 companies were selected, resulting in 116 panel data observatiotions analyzed through panel data regression. The result show that Financial Target (ROA) negatively affects financial statement fraud, while External Pressure (LEVERAGE) and Change in Director (CID) have positive effects. In contrast, Financial Stability (ACHANGE), Personal Financial Need (OSHIP), Greed, Ideal Conditions of the Company (NOI), and Frequent Number of CEO Pictures (CEOPIC) show no significants effect. Ignorance and Effective Monitoring (BDOUT) negatively affect fraud, indicating that awareness and good supervision reduce manipulations risks. Meanwhile, Change in Auditor (CHAUD) positively influence fraud, suggesting that auditor changes may create opportunities for misconduct. Overall, the findings highlight that not all Fraud Heptagon elements significantsly affect financial statement fraud. However, governance quality, leadership stability, and external oversight remain crucial in preventing fraudulent financial reporting.
Copyright (c) 2026 Mohamad Zulman Hakim, Diva Septy Annisa, Rara Andini, Selvy Aprilianty (Author) https://creativecommons.org/licenses/by-sa/4.0
EDUCATIONAL CONTENT, INFORMATION QUALITY, AND BRAND AWARENESS: A STUDY OF INSTAGRAM USERS IN TANGERANG
The development of digital technology has changed the pattern of communication in society, with Instagram now becoming the main platform for brands to build awareness through visual and informative content. This study aims to examine the influence of educational content and information quality on the level of brand awareness among Instagram users in Tangerang City. Using a quantitative approach with an explanatory survey method, this study involved a population of 300 Instagram users. The research sample consisted of 75 respondents determined using the Slovin formula with non-probability sampling techniques. Data were collected through a Likert scale questionnaire and analyzed using multiple linear regression. The results show that, partially, educational content has a positive and significant effect on brand awareness (t-count 3.223 > t-table 2.645). Similarly, information quality has a positive and significant effect (t-count 4.914 > t-table 2.645) and is the most dominant variable. Simultaneously, both variables had a significant effect with an F-value of 96.048 and contributed 72.7% to the variation in brand awareness. This study concluded that the combination of educational content and accurate information presentation is very effective in strengthening brand memory among social media users.
Copyright (c) 2026 Alya Fitria Sari, Yanti Susanti, Zahra Allya Dika, Eisya Sabilatul F. (Author) https://creativecommons.org/licenses/by-sa/4.0
LAW ENFORCEMENT AGAINST ACTS OF VIGILANTISM IN SOCIETY AFTER THE OCCURRENCE OF CRIMINAL ACTS (STUDY AT THE REGIONAL POLICE OF LAMPUNG PROVINCE)
Vigilantism represents a social phenomenon that frequently arises as an impulsive community response following a crime, largely stemming from diminished confidence in law enforcement. Such conduct poses a significant risk of generating additional legal infractions, given that it operates independently of authorized judicial procedures. The research questions include what form of law enforcement is taken against vigilantism that occurs in society after a crime occurs within the jurisdiction of the Lampung Provincial Police, what obstacles the Lampung Provincial Police face in enforcing the law against perpetrators of vigilantism, and what efforts the Lampung Provincial Police have taken to address the occurrence of vigilantism. The research method used is normative and empirical juridical with primary and secondary data analyzed qualitatively. The results of the study indicate that law enforcement against vigilantism is carried out through criminal law mechanisms in accordance with the Criminal Code and Criminal Procedure Code, with security measures, investigations, and inquiries without distinguishing the status of the perpetrator as a manifestation of the principle of due process of law and equality before the law. This law enforcement is felt by the community through the presence of officers at the scene of the incident, action against the perpetrator, and calls for resolution through legal channels. Obstacles faced include the spontaneous and group nature of the actions, difficulty in identifying the perpetrator, limited witnesses and evidence, and the continued strong belief that vigilantism is a normal reaction. Social solidarity and family resolutions also weaken the effectiveness of law enforcement. The efforts of the Lampung Provincial Police are carried out in a preventive, preemptive, and repressive manner through legal counseling, involvement of community and religious leaders, increased rapid police response, and firm action against perpetrators. This approach aims to prevent the culture of vigilantism and increase public trust in law enforcement. The recommendations include increasing public legal awareness, optimizing professional and consistent law enforcement by the police, and providing government support through strengthening policies, infrastructure, and ongoing legal education.
Copyright (c) 2026 Nurdianita, Lina Maulidiana (Author) https://creativecommons.org/licenses/by-sa/4.0
CREDIT RISK MANAGEMENT AND NON-PERFORMING LOAN DYNAMICS IN HOME OWNERSHIP LENDING: EVIDENCE FROM AN INDONESIAN STATE-OWNED BANK
This study aims to analyze the application of credit risk management in PT Bank Tabungan Negara (Persero) Tbk's Home Ownership Loan (KPR) products during the 2022–2024 period. Credit risk is a major risk in banking that has the potential to affect asset quality and stability of banks' financial performance, especially in banks with a focus on housing financing such as BTN. The research method used is a qualitative and quantitative descriptive approach by utilizing secondary data in the form of financial statements, risk management reports, as well as official publications of BTN and relevant scientific journals. The analysis focused on the development of Non-Performing Loan (NPL) ratios, the application of prudential principles, and mortgage credit risk mitigation strategies. The results show that the NPL ratio of BTN MORTGAGES during the 2022–2024 period has experienced an increasing trend, but is still at a relatively controlled level. BTN consistently implements credit risk management through 5C-based feasibility analysis and continuous credit supervision. This study concludes that the effectiveness of credit risk management plays an important role in maintaining the quality of mortgage credit and the sustainability of BTN's performance.
Copyright (c) 2026 Putri Handayani (Author) https://creativecommons.org/licenses/by-sa/4.0
SALES FORECASTING MODELS AS A BASIS FOR BUDGET PREPARATION IN THE LOCAL CREATIVE INDUSTRY: A CASE STUDY OF HIKMAH SASIRANGAN MSME
This study aims to develop a sales forecasting model as a basis for budget preparation in the local creative industry, with a case study of Hikmah Sasirangan MSME in South Kalimantan. The object of the study focuses on two main products, namely satin fabric and silk fabric, using historical sales data from 2020 to 2024. This research employs a descriptive qualitative approach combined with quantitative sales forecasting analysis to understand how forecasting results are interpreted and utilized in managerial decision-making. Data were collected through interviews, observation, and documentation, including sales records and production data. Two forecasting methods were applied, namely the Weighted Moving Average (WMA) and the Semi Average method. The results indicate that the Semi Average method produces higher sales estimates as it captures long-term linear trends, while the WMA method yields more conservative forecasts by emphasizing recent sales data. Based on the comparison, the WMA method was selected as the basis for preparing the 2025 sales budget, as it is considered more realistic and aligned with the production capacity and demand characteristics of the MSME. The findings suggest that selecting an appropriate forecasting model is crucial for improving budgeting accuracy and supporting prudent financial planning in local creative MSMEs.
Copyright (c) 2026 Hikmahwati, M. Rizki Maulana, Julkawait (Author) https://creativecommons.org/licenses/by-sa/4.0
INTEGRATING EDUCATIONAL MANAGEMENT THEORY INTO TEACHING AND LEARNING IMPROVEMENT: EVIDENCE FROM EKITI SUBEB, NIGERIA
This study examines the integration of classical, behavioral, systems, contingency, and transformational leadership theories into practical strategies for enhancing teaching and learning outcomes in Ekiti State Universal Basic Education Board (SUBEB) during the 2020–2025 period. The study is motivated by persistent challenges in basic education delivery in Nigeria, including inadequate funding, teacher shortages, infrastructure deficits, and limited community engagement, as well as the gap between educational management theories and their practical application in state-level educational contexts. Through document analysis, theoretical synthesis, and comparative analysis of empirical studies, the research develops a conceptual framework mapping educational management theory to SUBEB strategies for improving teaching and learning outcomes. The findings reveal that SUBEB demonstrates partial application of classical, behavioral, systems, contingency, and transformational leadership theories, with significant gaps in behavioral, systems, and transformational theory implementation. Classical theory provides the foundational framework for organizational structure and accountability, while behavioral theory is partially applied through teacher training and participatory mechanisms. Systems theory informs coordinated planning but is constrained by departmental silos and weak feedback loops. Contingency theory is reflected in contextual adaptation efforts, yet uniform approaches often persist. Transformational and distributed leadership are emerging through leadership training and School-Based Management Committees, but centralized authority limits their full realization. Furthermore, opportunities for enhanced theory-practice integration include fostering a continuous learning culture, improving monitoring and evaluation feedback loops, creating partnerships with external organizations, investing in leadership capacity building, and promoting greater school autonomy and responsibility. These findings suggest that bridging the theory-practice gap requires sustained commitment to organizational learning, capacity development, stakeholder collaboration, and contextual responsiveness to improve educational quality and outcomes in Ekiti State.
Copyright (c) 2026 Bamidele Folakemi Olabisi, Bamidele Vincent Olawale (Author) https://creativecommons.org/licenses/by-sa/4.0
STUDENTS' DEMOGRAPHIC CHARACTERISTICS AND THEIR PERFORMANCE IN ECONOMICS IN OSUN STATE
The study examined the influence of secondary school students’ gender and socio-economic background on their academic performance. The study also determined the influence of secondary school students’ socio-economic background on their attitude toward Economics in Osun State, Nigeria. The research adopted a descriptive survey design. The population comprised all Senior Secondary School II students offering Economics in public schools across the state. A sample of 720 students was selected using a simple random sampling technique from twelve (12) schools. Data were collected using the Socio-Economic Background Questionnaire (SEBQ), Mathematical Economic test (MET) and Economics Students’ Attitudinaire (ESA), and they were analysed using mean, standard deviation, and Pearson Product-Moment Correlation. The findings revealed that gender significantly influenced students’ academic performance in Economics (R = -0.14; p < 0.05), with female students outperforming males. Similarly, socio-economic background had a significant positive influence on students’ attitude towards Economics (R = 0.29; p < 0.05). Based on the findings, it was recommended that schools should adopt gender-responsive instructional strategies and provide support mechanisms for students from low-income backgrounds to improve both performance and disposition toward Economics.
Copyright (c) 2026 Folasade Omotosho, Adesina B. A (Author) https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTING CONSUMER PROTECTION LAW IN DIGITAL ECONOMY: LEGAL RESPONSIBILITIES OF E-COMMERCE DELIVERY SERVICE PROVIDERS
The development of the business world in the current digital era has developed rapidly, Indonesian people prefer to use electronic media to meet all their wants and needs in everything such as fashion, household needs, etc. Such a situation makes digital platforms develop very rapidly with the aim of meeting the needs of the Indonesian people in meeting all needs in a practical and cost-effective way. Various platforms have emerged, including Buka Lapak as a digital platform that is growing rapidly today, for business development the platform opens partnerships in various regions so that the business reach is wider, one of which is in Cikeusik sub-district called Mitra Bukalapak Agen Tiga Putra. This research will identify the extent to which business actors, in this case Mitra Bukalapak Agen Tiga Putra, are responsible for the loss of goods sent by consumers and whether consumers receive adequate legal protection in accordance with the applicable provisions in Law Number 8 of 1999 concerning Consumer Protection. The Research Method uses a qualitative approach with an analytical descriptive method, where data is obtained through interviews, observations, and documentation conducted in the field. It is hoped that the results of this study can provide an understanding of the practice of legal responsibility in shipping services and consumer protection in the event of loss of goods.
Copyright (c) 2025 Dede Mulyati (Author) https://creativecommons.org/licenses/by-sa/4.0
DIGITAL COMIC MEDIA FOR MATHEMATICAL LITERACY DEVELOPMENT IN EDUCATION: A CONTEXTUAL APPROACH
The purpose of this research is to produce a valid and practical contextual digital comic media for eighth-grade circle material. The research and development were conducted using the ADDIE R&D model. The research began with the stages of analysis, design, development, implementation, and evaluation. The developed digital comic was validated by expert validators: material experts, language experts, and media experts. The material experts scored 95.2%, with very valid criteria, the language experts scored 84%, with very valid criteria, and the media experts scored 84.6%, with very valid criteria. The validation results of the digital comic, validated by the expert validators, indicated that the digital comic was suitable for limited testing with students to determine its practicality. The digital comic, which had previously been revised based on the suggestions and input from the expert validators, was presented. The limited trial began with a small group trial with an average percentage of 85.5%, categorized as very practical, followed by a large group trial with an average percentage of 85.6%, categorized as very practical. The limited trial was conducted in class VIII D of SMPN 2 Menes. Posttest results showed that digital comics were able to support students' mathematical literacy skills, with high average scores in the small group trial of 18 and the large group of 18, with a stable standard deviation of 1.25 for the small group and 1.76 for the large group. Thus, digital comics, in addition to being practical, can also support students' mathematical literacy skills.
Copyright (c) 2025 Nenden Suciyati Sartika, Peni Permatasari, Ika Meika (Author) https://creativecommons.org/licenses/by-sa/4.0
ETHNOMATHEMATICS IN PRACTICE: MATHEMATICAL CONCEPTS IN PANDEGLANG'S TRADITIONAL BALOK CAKE
The purpose of this study is to determine the relevance of Pandeglang's traditional food, Kue Balok, to mathematics learning using the Ethnomathematics approach. Ethnomathematics is one of the applications of mathematics learning related to culture. This research was conducted at Kue Balok Babakan Hj. Djamsinah located in Montor, Pagelaran District, Pandeglang Regency, Banten. The object of ethnomathematics study in this study is Pandeglang's traditional food, Kue Balok. The type of research used is exploratory research with an ethnographic approach. Data collection methods used are observation, interviews, and documentation. The results of the study indicate that mathematics learning using the traditional Pandeglang food, kue blok, as an object can be linked to geometry and flat-sided solids. The shape of the kue blok itself represents the concept of a cuboid, so it can be used to introduce concepts such as volume and surface area. Its relevance to mathematics learning lies in its potential as a contextual learning medium that can bridge students' understanding of abstract mathematical concepts. Thus, ethnomathematics in kue blok can be used to create mathematics learning that is more meaningful and relevant to students' local culture.
Copyright (c) 2025 Nenden Suciyati Sartika, Peni Permatasari, Eka Rosdianwinata (Author) https://creativecommons.org/licenses/by-sa/4.0
HOSPITAL REVENUE MANAGEMENT MODEL BASED ON HUMAN CENTRED DESIGN: A CASE STUDY OF A HOSPITAL IN GHANA
This study aims to enhance revenue mobilisation at Breman Seventh Day Adventist (SDA) Hospital, Kumasi, through Human-Centred Design principles and design thinking methodologies. The study employs innovation and user-centred systems theory, systems thinking theory, and service design theory. Employing a qualitative case study approach, the research sampled 24 stakeholders comprising finance staff, clinical personnel, and patients at the hospital. Data collection utilised structured interviews, focus group discussions, and observations. The study employs thematic analysis to examine patterns and generate insights. Findings revealed that revenue challenges stem from systemic integration gaps rather than isolated technical failures. This manifests through disconnected workflows, inadequate patient communication systems, and limited interdepartmental collaboration. The design thinking process successfully engaged stakeholders in collaborative problem-solving, generating innovative solutions that address multiple system components simultaneously. Findings validate the study’s theoretical background. Key recommendations include developing patient financial education programs, implementing simplified billing systems, integrating financial counselling into clinical workflows, and enhancing mobile payment options. The research demonstrates that Human-Centred Design principles effectively address complex healthcare management challenges, aligning with organisational missions and stakeholder needs. The study contributes practical frameworks for implementing participatory improvement initiatives in resource-constrained healthcare settings and provides evidence for the effectiveness of stakeholder-centred approaches to financial sustainability.
Copyright (c) 2025 Daniel Amoah (Author) https://creativecommons.org/licenses/by-sa/4.0
CUSTOMER SATISFACTION WITH GOODS DELIVERY SERVICES: THE ROLE OF COURIERS, DELIVERY LOCATIONS, DELIVERY TIME, AND COMPLAINT SERVICE AVAILABILITY IN ONLINE SHOPPING APPLICATIONS
This study investigates the influence of key factors in delivery services such as courier performance, delivery location, delivery time, and availability of complaint services on customer satisfaction in the context of online shopping applications. Using a quantitative approach and data collected from 300 valid responses in Medan were collected using purposive sampling, this study utilised PLS-SEM through SmartPLS to test the proposed model. The results show that all four factors have a significant and positive impact on customer satisfaction, with delivery time showing the strongest influence. On the other hand, the existence of an easily accessible and responsive complaint system strengthens consumers' trust in e-commerce platforms. Implications for e-commerce platforms and logistics providers are also discussed in this study, thus providing a clear understanding of the performance of e-commerce platforms in Indonesia. In addition, this study also makes a practical contribution by suggesting that e-commerce companies should focus more on improving delivery efficiency and post-purchase service, as well as building a proactive customer complaint system. Academically, the results of this study add to the literature in the field of logistics management and customer satisfaction in the digital era, and open up room for further research that can explore additional factors such as shipping costs, item security, and app user experience.
Copyright (c) 2026 Hendra Jonathan Sibarani, Elizabet Haloho, Fitria Halim, Nora Anisa Sinulingga (Author) https://creativecommons.org/licenses/by-sa/4.0
IMPLEMENTATION OF FINANCIAL RISK MANAGEMENT IN IMPROVING THE PROFITABILITY PERFORMANCE OF THE ISLAMIC BANKING SECTOR
The transformation of the global economic paradigm towards a sustainable financial system puts Islamic banking in a strategic position but faces the complexity of challenges in optimizing profitability. This research aims to analyze the implementation of financial risk management in improving the profitability performance of the Indonesian Islamic banking sector. The research method uses an explanatory quantitative approach with data analysis of a panel of 15 Islamic banks for the 2019-2023 period. The results showed an average NPF of 3.2%, FDR of 89.4%, and CAR of 22.5% with variability indicating risk complexity. The effectiveness of risk management was positively correlated significantly with ROA (r=0.68, p<0.01) and ROE, where large banks achieved an effectiveness score of 78.5% compared to 58.9% of small banks. Digital technology integration shows 67% adoption with a 32% increase in operational efficiency. A one-unit increase in effectiveness score contributed to a 0.034% ROA growth and an ROE of 0.28%. The study concludes that the implementation of optimal risk management has a significant impact on profitability with a lag effect of 6-9 months, confirming the strategic imperative for sustainable investment in risk management infrastructure.
Copyright (c) 2025 Nanda Ayu Frastika, Yanti Susanti, Nisma Natasha Arla, Wilyan Arta Almajid (Author) https://creativecommons.org/licenses/by-sa/4.0
FINANCIAL IMPACT AND RISKS ON STUDENT INVESTMENT DECISIONS
With the advancement of financial technology, university students now have access to a variety of investment instruments. However, investment decisions are influenced not only by potential returns but also by personal financial conditions and perceptions of risk. This study aims to analyze the influence of financial conditions and risk perception on students' investment decisions. A quantitative approach combining descriptive and associative methods was employed. The descriptive approach provides an overview of student investment behavior, while the associative approach examines the relationship between financial condition (X1), risk perception (X2), and investment decisions (Y). Data were collected through questionnaires distributed to student respondents, resulting in a total of 151 samples. These were analyzed using both descriptive and inferential statistics to explore inter-variable relationships. The respondents were drawn from several universities across Indonesia, including both public and private institutions. The majority of respondents—61 students (40.4%)—came from Yatsi Madani University, while the remaining 90 students (59.6%) were from other universities such as Pamulang University, Raharja University, Jakarta State University, Indonesia University, Padjadjaran University, and Bandung Institute of Technology. Based on the results, it can be concluded that in today's digital era, students' investment behaviors and decisions are significantly influenced by both independent variables: financial condition and risk perception
Copyright (c) 2025 Hanzhely Syabrina Putrie, Yanti Susanti, Shara Salsabila, Nafa Rona Sugesti (Author) https://creativecommons.org/licenses/by-sa/4.0