Vifada Management and Social Sciences is a scholarly journal published by Yayasan Vifada Cendikia Indonesia and operates under a double-anonymous peer review system to ensure objectivity, academic rigor, and integrity in the publication process. The journal is published biannually, with issues released in January–June and July–December, and is officially registered with E-ISSN 2987-1999. To maintain high academic standards, every manuscript submitted to Vifada Management and Social Sciences undergoes a multi-stage evaluation process. The initial screening is conducted by the editorial team to assess the manuscript’s alignment with the journal’s aims and scope, originality, methodological soundness, reference adequacy, compliance with the journal template, and similarity index, which is examined using Turnitin. Manuscripts that successfully pass the editorial assessment are then forwarded to at least two independent expert reviewers under a double-blind review process, in which the identities of both authors and reviewers are kept strictly confidential. Reviewers are selected based on their expertise and scholarly background relevant to the manuscript’s subject area. Their evaluations focus on the manuscript’s scientific contribution, clarity, methodological rigor, and relevance. The reviewers’ comments and recommendations are communicated to the corresponding author through the editor for revision and response. Based on the reviewers’ feedback and the author’s revisions, the editorial board deliberates to reach a final decision regarding acceptance, revision, or rejection. The final editorial decision is then formally communicated to the corresponding author. All articles accepted and published in Vifada Management and Social Sciences are made freely and permanently available under an Open Access model and are licensed under the Creative Commons Attribution License (CC BY 4.0), ensuring broad dissemination, accessibility, and proper attribution of scholarly work. Editor-in-Chief Dr. Amar Sani, S.I.P., M.Hum. Journal Identification e-ISSN: 2987-1999 Publication Frequency Published biannually (two issues per year)
Authors retain the full copyright of their published articles. By submitting and publishing their work, authors grant Vifada Management and Social Sciences the right of first publication. All published articles are simultaneously licensed under the Creative Commons Attribution License (CC BY 4.0), which permits unrestricted use, distribution, and reproduction in any medium, provided that the original author(s) and the initial publication in this journal are properly acknowledged.
IT Governance Evaluation of Hospital Information Systems Using Framework: Case Study of RSUD Welas Asih
Purpose: This study evaluates the governance capability of the Hospital Management Information System (Sistem Informasi Manajemen Rumah Sakit/SIMRS) at RSUD Welas Asih using COBIT 2019 and formulates improvement directions to strengthen service reliability. Research Design and Methodology: This study applies an evaluative case study with a mixed-method approach. Data were collected through a structured questionnaire completed by ten respondents from the SIMRS Installation, an interview with the Head of SIMRS Installation, direct observation, and limited document analysis. COBIT 2019 was used to assess selected APO, BAI, and DSS processes, while triangulation was applied to interpret questionnaire results against interview and documentary evidence. Findings and Discussion: The questionnaire results show generally positive perceptions of SIMRS governance, especially in strategic alignment, user-driven development, and operational support. However, triangulation identifies improvement needs in periodic training, user adaptation after feature changes, change documentation, external system dependency, incident handling, manual fallback, data re-entry, BPJS claim validation, and infrastructure resilience. Implications: The study recommends strengthening competency development, formal change logs, incident escalation, fallback procedures, data reconciliation, infrastructure continuity, and continuous governance monitoring.
Copyright (c) 2026 Muhammad Hanif Zahran, Sinung Suakanto, Basuki Rahmad (Author) https://creativecommons.org/licenses/by/4.0
Does Carbon Emission Disclosure and Environmental Performance Affect the Cost of Debt with Profitability as an Intervening Variable? Evidence from Coal Sub sector Companies Listed on the Indonesia Stock Exchange (2024–2025)
Purpose: This study aims to analyze the effect of carbon emission disclosure and environmental performance on the cost of debt in coal subsector companies listed on the Indonesia Stock Exchange during the 2024–2025 period, with profitability as an intervening variable. This study also seeks to explain whether sustainability disclosure and environmental performance can influence corporate debt financing costs through credit risk perceptions reflected in profitability and cost of debt. Research Design and Methodology: This research uses a quantitative causal-associative approach with panel data. The population consists of coal subsector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling based on several criteria. The index value was calculated by dividing the number of disclosed items by the total disclosure items. Environmental performance was measured using PROPER ratings converted into numerical scores. Profitability was proxied by Return on Assets, calculated by dividing net income by total assets. The cost of debt was measured by dividing interest expense by average interest-bearing debt. Data analysis used panel data regression and mediation testing. Findings and Discussion: The results show that carbon emission disclosure has a significant effect on profitability, while environmental performance does not significantly affect profitability. Carbon emission disclosure, environmental performance, and profitability do not have a significant direct effect on the cost of debt, either partially or simultaneously. The mediation test also shows that profitability does not significantly mediate the relationship between carbon emission disclosure and cost of debt, nor the relationship between environmental performance and cost of debt. These findings indicate that sustainability-related variables in this study have limited explanatory power in determining debt financing costs among coal subsector companies. Implications: The findings imply that carbon emission disclosure can influence internal financial performance, but it has not yet become a decisive factor in creditors’ assessment of debt risk in the coal subsector. Companies should improve the quality, consistency, and credibility of environmental disclosure to strengthen stakeholder trust. Creditors and investors also need to consider broader environmental, financial, and governance indicators in assessing credit risk. Future research should include longer observation periods, additional control variables, and broader ESG indicators to better explain the determinants of cost of debt in emission-intensive industries.
Economics, Development Economics, and Behavioral Economics
Copyright (c) 2026 Dede Yusuf Maulana, Aditya Bayu Kusuma , Istikomah Istikomah, Dharnita Chandra, Mardiman Mardiman (Author) https://creativecommons.org/licenses/by/4.0
Determinants of Going Concern Audit Opinions: Evidence from Textile and Garment Companies Listed on the Indonesia Stock Exchange
Purpose: This study aims to examine the effects of profitability, liquidity, firm size, debt default, and firm growth on going concern audit opinions among textile and garment manufacturing companies listed on the Indonesia Stock Exchange (IDX). Research Design and Methodology: A quantitative approach was employed using multiple linear regression analysis with the assistance of Statistical Package for the Social Sciences (SPSS). The study utilized secondary data obtained from the annual financial reports of 18 textile and garment manufacturing firms listed on the IDX during the 2023–2025 period, resulting in 54 firm-year observations selected through purposive sampling. Findings and Discussion: The results indicate that profitability, firm size, and firm growth have a negative and significant effect on going concern audit opinions. In contrast, debt default has a positive and significant effect on the likelihood of receiving a going concern audit opinion, while liquidity does not significantly influence the auditor’s opinion. These findings suggest that financial performance and debt-related conditions are important considerations in auditors’ assessments of business continuity. Implications: The study provides practical insights for auditors, managers, and investors regarding the financial determinants of going concern audit opinions. Future research is encouraged to incorporate additional governance and macroeconomic variables and extend the observation period to enhance the generalizability of the findings.
Copyright (c) 2026 Nikma Bilondatu, Wahyudin Hasan, Zubaidah Rahman (Author) https://creativecommons.org/licenses/by/4.0
Designing Software Quality Assurance Framework Integrated With Scrum And Rsm For Multi-Project
Purpose: This study aims to design an integrated Software Quality Assurance (SQA) framework combining Scrum and the Recognize, Scrutinize, Materialize (RSM) approach to mitigate context switching, priority ambiguity, and technical debt in multi-project environments. Research Design and Methodology: Utilizing a mixed-methods approach with sequential triangulation based on Design Science Research (DSR), secondary data were gathered from SOP studies at PT. Boer Technology. Framework evaluation involved a 1–5 Likert-scale questionnaire administered to a purposive sample of 9 active expert Scrum Masters Findings and Discussion: Descriptive statistics and inter-rater reliability analysis confirm a high expert consensus, with a 99.02% cumulative positive response rate. Gwet’s AC2 yielded a fair agreement of 0.2279, demonstrating that integrating RSM strengthens shift-left testing and continuous quality execution without compromising Scrum's iterative nature Implications: This framework offers an original, implementable quality governance solution for medium-to-large software industries to enhance compliance, product stability, and business value. Future research should conduct empirical pilot implementations to test scalability and quantitatively measure long-term impacts using metrics like defect density
Copyright (c) 2026 Devi Veronica, Muharman Lubis , Basuki Rahmad (Author) https://creativecommons.org/licenses/by/4.0
Divine Values in the Business Strategies of Private Companies: A Phenomenological Study of Charity and Zakat
Purpose: This study aims to understand the meaning and implementation of divine values in the business strategies of private companies through the practices of zakat and sadaqah at the Kalla Group. The study is motivated by the dominance of the conventional business paradigm, which tends to focus on profit maximization while neglecting spiritual dimensions and social justice. Research Design and Methodology: This study employs a qualitative approach, using interpretive phenomenology, to explore the subjective experiences of organizational actors in interpreting the concepts of Tawhid and Allah’s absolute ownership (Al-Milk al-Haqiqi) within corporate business management. Data were collected through in-depth interviews, observation, and documentation, and were then analyzed using data reduction, thematic classification, data presentation, and phenomenological interpretation. Findings and Discussion: The research findings indicate that zakat and charity are not only viewed as religious obligations but also serve as strategic instruments in fostering corporate blessings, moral responsibility, and social sustainability. The value of Tawhid promotes the development of a business orientation that is more ethical, humanistic, and focused on the common good. Implications: This study contributes to the development of a spiritual business paradigm and broadens the scope of phenomenological research in contemporary Islamic business.
General Management and Strategic Management
Copyright (c) 2026 Arfandi Arfandi, Alimuddin Alimuddin, Syarifuddin Syarifuddin (Author) https://creativecommons.org/licenses/by/4.0
Analysis Of Internal Control And Internal Audit On Financial Performance Through Good Corporate Governance
Purpose:This study aims to examine the effect of internal control and internal audit on financial performance, with Good Corporate Governance serving as a mediating variable, at PT. Pegadaian Malang Branch. Research Design and Methodology: A quantitative research design was employed, involving 73 respondents. Data were collected via questionnaires and analyzed using the Partial Least Square (PLS) method with SmartPLS 3.0 to test the relationships among the variables. Findings and Discussion: The results show that both internal control and internal audit have a positive and significant impact on financial performance. Additionally, Good Corporate Governance was found to mediate these relationships, enhancing the effect of internal control and internal audit on financial outcomes. These findings highlight the critical role of integrating governance practices and internal oversight to improve operational efficiency, financial reporting accuracy, and overall company profitability. Implications:This study provides practical insights for management to strengthen governance structures, enhance the effectiveness of internal supervision, and ensure sustainable financial performance and corporate reputation
Financial Management, Accounting, and Corporate Finance
Copyright (c) 2025 Eny Lestari Widarni (Author) https://creativecommons.org/licenses/by/4.0
Analysis of the Demographic Bonus Phenomenon in the Province of North Kalimantan
Purpose: This study investigates the role of the demographic bonus in shaping economic growth and labor market outcomes in North Kalimantan Province. Specifically, it examines its effects on GRDP, labor force participation rate (LFPR), and open unemployment rate (OUR), while contributing to the limited empirical evidence at the sub-provincial level and offering implications for evidence-based regional policy. Research Design and Methodology: This study employs a quantitative descriptive approach using secondary data from the Central Bureau of Statistics (CBS) for the period 2018–2023. The unit of analysis covers regencies and cities in North Kalimantan Province. The study examines one independent variable (demographic bonus) and three dependent variables: gross regional domestic product (GRDP), labor force participation rate (LFPR), and open unemployment rate (OUR). Data analysis techniques include descriptive analysis, sign test, and panel data regression using the Common Effect Model (CEM), Fixed Effect Model (FEM), and Random Effect Model (REM). The best model is selected through Chow, Hausman, and Lagrange Multiplier tests. Classical assumption tests are also conducted to ensure the validity of the model. Findings and Discussion: The results show that the demographic bonus has a significant effect on gross regional domestic product (GRDP), the labor force participation rate (LFPR), and the open unemployment rate (OUR). Implications: This research indicates the need for government policy strategies in utilizing the demographic bonus to improve the quality of human resources and develop work programs that can absorb labour optimally.
Copyright (c) 2025 Ariani Ariani, Charitin Devi, Wong Sing Yun (Author) https://creativecommons.org/licenses/by/4.0
How Local Culture and Memorable Tourism Experiences Drive Sustainable Tourism: The Mediating Role of Destination Satisfaction in the Ijen Mountains, Banyuwangi Indonesia
Purpose: This study aims to analyze the influence of local culture and memorable tourism experiences on sustainable tourism by placing destination satisfaction as a mediating variable in the Ijen Mountains destination of Banyuwangi. Research Design and Methodology: This study uses a quantitative approach with a fundamental research type. The research object was conducted in the Ijen Mountains of Banyuwangi with respondents consisting of tourists and local residents. Data were analyzed using the PLS-SEM method to test the predictive relationship between constructs, as well as to ensure the validity and reliability of the research instrument. Findings and Discussion: This study concludes that local culture and memorable tourism experiences have a significant influence on sustainable tourism both directly and through destination satisfaction as a mediating variable. Local culture is a key foundation for sustainable tourism development through the preservation of cultural values ​​and community involvement. While memorable tourism experiences increase tourist satisfaction and engagement with destinations, encouraging sustainable travel behavior. Implications: Tourism destination managers need to prioritize strengthening local cultural management as a key strategy in developing sustainable tourism. Future research is recommended to expand the research object to various tourist destinations and develop models by adding other relevant variables.
Business Ethics, Corporate Governance, and Compliance
Local Culture;Sustainable Tourism; Destination Satisfaction
Copyright (c) 2026 Endang Suprihatin, Rais Dera Pua Rawi, Endah Susanti (Author) https://creativecommons.org/licenses/by/4.0
The Impact of Net Profit Margin, Return on Assets, and Return on Equity on the Stock Prices of Telecommunications Companies in Indonesia
Purpose: This study aims to analyze the effect of profitability ratios—comprising net profit margin, return on assets, and return on equity—on the stock prices of telecommunications companies listed on the Indonesia Stock Exchange during the observation period. Research Design and Methodology: This study employs a quantitative approach using secondary data sourced from financial statements and stock prices of telecommunications companies for the period from 2015 to 2020. The research sample was determined using purposive sampling, resulting in five companies that met the data completeness criteria. Data analysis was conducted using multiple linear regression supported by classical assumption tests, hypothesis testing, and the coefficient of determination using SPSS software. This study employs a quantitative approach using secondary data sourced from financial statements and stock prices of telecommunications companies from 2015 to 2020. The research sample was determined using purposive sampling, resulting in five companies that met the data completeness criteria. Data analysis was performed using multiple linear regression supported by classical assumption tests, hypothesis testing, and the coefficient of determination using SPSS software. Findings and Discussion: The results of the study show that net profit margin and return on equity have a significant relationship with stock prices, while return on assets shows a weaker relationship. These findings indicate that profitability indicators based on earnings and returns to shareholders are more relevant in determining the market value of telecommunications companies than the efficiency of asset utilization. Implications: This study provides an empirical basis for investors and company management to use specific profitability ratios as key indicators in assessing and managing stock value in the telecommunications sector.
Copyright (c) 2026 Mustafa Mustafa, Hajar Hajar, Adnan Hasan (Author) https://creativecommons.org/licenses/by/4.0
Leadership Effectiveness, Competency Development, and Educational Staff Performance:
Purpose: Digital transformation in higher education demands improved performance from educational staff who are adaptable and professional. However, there remains a gap between the demands of digitalisation and the readiness of human resources, particularly in terms of competencies, leadership, and digital literacy. This study aims to analyse the influence of effective leadership, competency development, and digital literacy on the performance of educational staff, both directly and indirectly through job satisfaction, as well as to test the moderating role of digital literacy. Research Design and Methodology: This study employs a quantitative approach using explanatory research methodology. The study population consists of educational staff at private higher education institutions in West Java Province, with a sample size of 100 respondents selected via purposive sampling. Data collection was conducted using a questionnaire with a Likert scale, and data analysis utilised Structural Equation Modelling based on Partial Least Squares (SEM-PLS). The research was conducted between January and March 2025. Findings and Discussion: The results indicate that competency development, effective leadership, and digital literacy play a role in enhancing job satisfaction and the performance of educational staff. Job satisfaction was found to be a key mediating factor in the relationship between organisational variables and performance, whilst digital literacy acts as a moderating factor in this relationship. These findings indicate that improved performance is determined not only by technical factors but also by psychological aspects and the ability to adapt to technology. Implications: The implications of this research emphasise the importance of digital-based competency development strategies, adaptive leadership, and the strengthening of digital literacy to enhance the performance of educational staff in a sustainable manner.
Information Technology Management and Digital Transformation
Copyright (c) 2025 Farid Riadi, Dini Riani (Author) https://creativecommons.org/licenses/by/4.0
Shocks, Stocks, and Rocks: Precious Metals as Safe Haven in Crises for Equity Market in South-East Asian Tri-nation
Purpose: Southeast Asian equity markets face recurring crises in which cross-asset correlations rise and diversification weakens. Evidence on the joint defensive roles of gold, silver, platinum, and palladium for the equity markets of Indonesia, Singapore, and Malaysia remains fragmented. Research Design and Methodology: This study evaluates the hedge and safe-haven properties of gold (XAU), silver (XAG), platinum (XPT), and palladium (XPD) for the Jakarta Composite Index (JKSE), the Straits Times Index (STI), and the Kuala Lumpur Composite Index (KLCI) using daily data from July 1st, 2005 to June 30th, 2025, divided into two sub-periods. Metals are priced in domestic currency, trading days are synchronized, and returns are computed as log differences. GARCH(1,1) models estimated under Gaussian, generalized error distribution, and Student-t innovations are combined with quantile regression (τ = 0.10–0.50) to capture tail dependence. Findings and Discussion: Results indicate that XAU is the only metal consistently hedging the three indices, evidenced by negative average coefficients, while its safe-haven role is state-dependent, strengthening during specific distress episodes. XAG, XPT, and XPD exhibit positive co-movement even at low quantiles, consistent with diversification or pro-cyclicality. Implications: The findings reinforce safe-haven status as regime- and tail-dependent and support gold as an adaptive crisis overlay in ASEAN equity risk management.
Copyright (c) 2026 Yudha Ari Wijaya, Powell Gian Hartono, Elia Ardyan (Author) https://creativecommons.org/licenses/by/4.0
Marketing Mix (Product, Price, Promotion, and Location) on Sales Volume of Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi
Purpose: This study aims to examine the effect of marketing mix elements—product, price, and place—on sales volume among Micro, Small, and Medium Enterprises (MSMEs) in South Sulawesi. It also seeks to provide empirical insights into the role of these factors in supporting firms’ sales performance. Research Design and Methodology: This research adopts a quantitative descriptive approach using secondary data obtained from literature review and company documentation. The data were analyzed using multiple linear regression, preceded by classical assumption tests to ensure the robustness and validity of the model. Findings and Discussion: The findings reveal that product has a negative and significant effect on sales volume, indicating that improvements in product attributes do not necessarily lead to increased sales. Price demonstrates a positive and significant effect, suggesting that appropriate pricing strategies play a crucial role in driving sales performance. Meanwhile, place shows a negative and insignificant effect, implying that location has not yet become a primary determinant in consumers’ purchasing decisions. Implications: This study provides practical implications for business managers to prioritize competitive pricing strategies, reevaluate product management, and improve distribution and promotional systems in a more structured manner to enhance sales volume. Additionally, the findings contribute to the existing literature on marketing mix and MSMEs, particularly in the context of emerging markets.
Marketing Management and Consumer Behavior
Copyright (c) 2025 Nyamin Sucipto, Otto R. Payangan, Hasrullah Liong Misi (Author) https://creativecommons.org/licenses/by/4.0
Financial Well-Being and Self-Efficacy in Sandwich Generation: The Role of Mindfulness
Purpose: Financial Mindfulness is essential for complementing self-confidence in managing personal finances to achieve financial well-being. This study aims to investigate how individuals' self-efficacy influences their mindfulness in making prudent financial decisions, thereby attaining financial well-being. The research subjects are members of the Sandwich Generation, who face the dual financial burden of caring for aging parents and supporting children, often experiencing stress and complexity in financial management. Research Design and Methodology: This study employs a quantitative design with a sample of 281 respondents from the Sandwich Generation in Indonesia. Data were analyzed using Structural Equation Modelling - Partial Least Square (SEM-PLS) with SMARTPLS Version 3. Findings and Discussion: The findings indicate that Financial Self-Efficacy positively influences Financial Mindfulness, Financial Mindfulness positively impacts Financial Well-Being, and Financial Self-Efficacy positively affects Financial Well-Being. Additionally, Financial Mindfulness has been found to positively mediate the effect of Financial Self-Efficacy on Financial Well-Being, which is a novel contribution of this research Implications: The managerial implications of these findings are valuable for financial planners, financial institutions, and policymakers focusing on the financial well-being of the Sandwich Generation in Indonesia.
Copyright (c) 2026 Yuyun Karystin Meilisa Suade, Wirawan Endro Dwi Radianto, Murpin Josua Sembiring (Author) https://creativecommons.org/licenses/by/4.0
Innovation Opportunity, Social Media Utilization, and Customer Orientation: Empirical Study From The West Part of Java Land
Purpose: This study investigates the impact of social media utilization on innovation opportunities, mediated by customer orientation, in Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, focusing on information technology-based sectors in Banten, DKI Jakarta, and West Java. Research Design and Methodology: Using a purposive sampling technique and Partial Least Squares Structural Equation Modeling (PLS-SEM) for parameter estimation Findings and Discussion: The study finds that effective social media usage positively influences both innovation opportunities and customer orientation, which in turn impacts innovation opportunities. Moreover, customer orientation mediates the relationship between social media utilization and innovation opportunity. Data from 228 MSMEs confirm the validity and reliability of the tested variables. Implications: The study underscores that technology-based MSMEs should prioritize social media to enhance innovation and gather real-time customer data for market insights. With a strong customer orientation and effective social media capabilities, MSMEs can convert information into valuable insights to drive high-value-added product and service development, bolstering competitiveness. While highlighting managerial implications, the study acknowledges limitations in its regional scope and variables and recommends further research to explore the impact of social media capabilities on innovation.
Copyright (c) 2026 Cipta Canggih Perdana, Fulgentius Danardana Murwani, David Sukardi Kodrat (Author) https://creativecommons.org/licenses/by/4.0
Sustainable Entrepreneurship in Indonesia with Leveraging Green Practices for Business Success
Purpose: This study looks into how government policies, technical innovation, green entrepreneurship promotion, environmental awareness, and green business growth affect the expansion of green businesses and the mitigation of environmental impacts through social entrepreneurship in Indonesia. Research Design and Methodology: A quantitative analysis was carried out on a sample of 296 respondents using Structural Equation Modeling (SEM) with Partial Least Squares (PLS) route analysis. The data was analyzed using model fit indices, hypothesis testing, measurement model analysis, and descriptive statistics. Findings and Discussion: The findings show a strong positive correlation between government policy, social entrepreneurship, technological innovation, environmental impact reduction, green business growth, and environmental awareness as well as green entrepreneurship promotion. The results highlight how crucial it is to promote green entrepreneurship, technological innovation, and social entrepreneurship in Indonesia in addition to encouraging environmental awareness and enacting regulations that support these sectors. Implications: This research implies the importance of strengthening policies, providing support for business actors, and fostering collaboration among stakeholders to accelerate the development of sustainability and green entrepreneurship in Indonesia.
Environmental awareness; Government policy; Green entrepreneurship; Technological innovation; Social entrepreneurship
Copyright (c) 2026 Yusuf Iskandar, Kurniawan, Andri Ardhiyansyah, Froilan Delute Mobo (Author) https://creativecommons.org/licenses/by/4.0
The Adoption of ChatGPT in SME Human Resource Practices: Integrating TOE–TAM with Trust as a Mediator and Religiosity as a Moderator
Purpose: The development of artificial intelligence technology, particularly ChatGPT, presents both opportunities and challenges for Small and Medium-sized Enterprises (SMEs) in enhancing the efficiency of human resource management practices. However, the level of adoption of this technology is still influenced by various complex factors, not only technical but also psychological and individual values. This study aims to analyse the factors influencing the adoption of ChatGPT in SMEs through the integration of the Technology–Organisation–Environment (TOE) framework and the Technology Acceptance Model (TAM), whilst considering the mediating role of trust and the moderating role of religiosity. Research Design and Methodology: This study employs a quantitative approach using a survey method targeting SME operators in Central Java, East Java, and the Special Region of Yogyakarta (DIY). The sampling technique utilised purposive sampling, with a sample size of 200 SME operators meeting the study criteria. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with the assistance of SmartPLS software. Findings and Discussion: The results indicate that technological, organisational, and environmental factors, as well as perceptions of ease and utility, play a role in shaping trust in ChatGPT. This trust serves as the primary determinant in driving technology adoption, whilst religiosity was found to strengthen the relationship between trust and usage decisions. These findings confirm that ChatGPT adoption among SMEs is influenced not only by functional aspects but also by psychological factors and individual values. Implications: The implications of this research contribute to the development of a more context-specific technology adoption model based on artificial intelligence, whilst providing practical recommendations for SME stakeholders, technology developers, and policymakers in promoting the effective and sustainable utilisation of ChatGPT.
ChatGPT adoption; trust mediation; religiosity moderation; Indonesian SMEs; technology acceptance model; TOE framework
Copyright (c) 2026 Hanung Eka Atmaja, Suddin Lada , Shinta Ratnawati, Miftachul Mujib , Satrio Tegar Sadewo , Raina Dewi Aldianti (Author) https://creativecommons.org/licenses/by/4.0
From Tradition to Transformation: The Mediating Role of Entrepreneurial Learning and Digital Readiness in Leveraging Socio-Cultural Capital for Innovation
Purpose: This study aims to examine how socio-cultural capital influences innovation among micro, small, and medium enterprises (MSMEs) in South Sulawesi through the mediating roles of entrepreneurial learning and digital readiness. The research seeks to clarify how cultural values and learning dynamics interact to shape digital and innovative capabilities within emerging market contexts. Research Design and Methodology: A quantitative approach was employed using Structural Equation Modeling Partial Least Squares (SEM–PLS) to test a double-mediation model. Data were collected from 300 MSME owners across five regencies in South Sulawesi Makassar, Gowa, Maros, Bone, and Wajo representing diverse socio-cultural and economic landscapes. The constructs were measured using validated indicators adapted from prior studies, and data were analyzed using SmartPLS 4 to assess both measurement and structural models. Findings and Discussion: The results reveal that socio-cultural capital indirectly enhances innovation through entrepreneurial learning and digital readiness. Entrepreneurial learning serves as a bridge between traditional values and digital transformation, while digital readiness translates learning outcomes into innovative practices. This indicates that innovation in culturally embedded settings arises not merely from technology adoption but from the dynamic interplay of culture, learning, and digital adaptation. Implications: The study emphasizes the need for policy and managerial interventions that integrate cultural values into innovation strategies. Strengthening culturally rooted learning ecosystems and promoting digital literacy can enhance MSME competitiveness and sustainability in emerging regions.
Copyright (c) 2025 Muliyadi Hamid, Ilham Safar , Wahyu Wahyu , Ramlawati Ramlawati , Nasyirah Nurdin (Author) https://creativecommons.org/licenses/by/4.0
The Role of Social Media Marketing Management in Building Brand Awareness : An Empirical Study in the Digital Economy
Purpose: This study investigates the role of social media marketing management in building brand awareness in the digital economy. Specifically, it examines the influence of effective social media marketing activities on consumer brand recognition and recall across major digital platforms. Research Design and Methodology: This study employed a quantitative approach using a cross-sectional survey design. Data were collected from 200 active social media users who follow brand accounts on platforms such as Instagram, TikTok, Facebook, and YouTube. The sampling technique used purposive sampling, and data were gathered through structured questionnaires. The study examined one independent variable, namely social media marketing management, which consists of content quality, interaction, consistency, and responsiveness, and one dependent variable, namely brand awareness, which includes recognition, recall, top-of-mind awareness, and familiarity. Data analysis techniques included descriptive statistics, validity and reliability tests, and regression analysis. Findings and Discussion: The results indicate that social media marketing management has a positive and significant effect on brand awareness. Effective management of social media activities enhances consumer recognition, recall, and familiarity with brands. In particular, structured content and active interaction were identified as the key factors influencing brand awareness in the digital environment. Implications: This study provides practical insights for organizations and marketers in optimizing social media strategies to strengthen brand awareness in the digital economy. The findings also contribute to the marketing management literature by emphasizing the importance of consistent and interactive digital communication. Future research is recommended to include additional variables and broader samples to obtain more comprehensive results.
Copyright (c) 2025 Abdullah B, Wahyuni Ekasasmita, Irwan Irwan (Author) https://creativecommons.org/licenses/by/4.0
Tax Planning, Income Tax Expenses, and Banking Equity
Purpose: This study aims to analyze the effect of Tax Planning and Income Tax Expenses on the equity of banking companies listed on the Indonesia Stock Exchange for the period 2019–2023. The focus of this study is to examine the extent to which taxation strategies can influence a company's capital structure, particularly its equity component. Research Design and Methodology: This study employs a quantitative, causal-comparative design. The population in this study comprises all companies in the banking sub-sector, and the sample was selected using purposive sampling, yielding 8 companies that met specific criteria. The data used are secondary, obtained from annual financial reports. Data analysis techniques include descriptive statistics, classical assumption tests, multiple linear regression analysis, t-tests, F-tests, and the coefficient of determination (R²), all conducted in SPSS version 27. Findings and Discussion: The analysis results show that Tax Planning and Income Tax Expenses have a positive and significant effect on Equity, both partially and simultaneously. This proves that optimal management of taxation aspects can increase the equity value of banking companies. Implications: The practical implications of this study indicate that companies need to integrate tax-planning strategies and income-tax expense management into their long-term financial policies to strengthen their capital position and increase their attractiveness to investors.
Copyright (c) 2025 Riyans Ardiansyah, Roni Padliansyah, Rudy Bin Ansar, Lim Ming Fook (Author) https://creativecommons.org/licenses/by/4.0
The Relationship Between Macroeconomic Variables and Employment Opportunities in Urban Areas
Purpose: This study aims to analyze the impact of wage levels, inflation, economic growth, and investment on employment opportunities in Makassar, thereby providing an empirical understanding of the key factors influencing labor market dynamics in the region. Research Design and Methodology: This study employs a quantitative approach using multiple linear regression. Secondary data were obtained from the Central Statistics Agency (BPS) of Makassar City, covering ten years. The analysis involved a series of classical assumption tests and regression coefficient estimations to examine the effect of each independent variable on employment opportunities. Findings and Discussion: The results of the study indicate that wage levels have a significant negative effect on employment opportunities, meaning that wage increases tend to reduce labor absorption. Inflation does not have a significant effect on employment opportunities. Economic growth has been shown to have a significant positive effect, meaning that increased economic activity drives job creation. Meanwhile, the level of investment does not have a significant effect, indicating that current investment is not yet fully oriented toward labor-intensive sectors. Implications: These findings guide local governments in formulating balanced wage strategies, maintaining price stability, promoting inclusive economic growth, and directing investment toward productive sectors that expand employment opportunities.
Copyright (c) 2025 Muhammad Ashary Anshar, Sulkipli Sulkipli, Aminuddin Hamdat, Fauziah Fauziah (Author) https://creativecommons.org/licenses/by/4.0
Exploring Styrofoam Box Consumer Preferences, Experiential Marketing Perspectives, and Their Impact on Purchase Decisions
Purpose: This study aims to analyze consumer preferences regarding the use of styrofoam box packaging as an alternative to wooden box packaging and to examine the influence of experiential marketing dimensions, including sensory, emotional, and cognitive elements, on perceived product quality and purchasing decisions. Research Design and Methodology: This research employed a quantitative explanatory approach using Structural Equation Modeling (SEM). Data were collected through a structured questionnaire distributed to 100 consumers using styrofoam box packaging. The analysis focused on examining the relationships among consumer knowledge, reference groups, perceived quality, perceived price, experiential marketing, and purchasing decisions. Findings and Discussion: The findings indicate that consumer knowledge, reference groups, perceived quality, perceived price, and experiential marketing have significant positive effects on purchasing decisions. In addition, styrofoam box packaging positively influences consumer purchase decisions due to its practicality, affordability, and ability to provide effective product protection compared to wooden box packaging. The study also demonstrates that experiential marketing plays an important role in strengthening consumer perceptions and enhancing product competitiveness. These findings contribute to the packaging and marketing literature by emphasizing the relevance of experiential marketing dimensions within SEM analysis in understanding consumer behavior toward alternative packaging solutions. Implications: The results provide practical insights for packaging manufacturers and marketers in developing innovative, cost-effective, and consumer-oriented packaging strategies. Future studies are recommended to explore additional variables, broader consumer segments, and comparative analyses with environmentally friendly packaging alternatives.
Copyright (c) 2025 Tasrik Hasrat, Budiandriani Budiandriani, Khairina Rosyadah (Author) https://creativecommons.org/licenses/by/4.0
Collaborative Sustainable Development Strategy
Sustainability pressures in agricultural value chains are no longer distant policy discussions. They now influence how firms organize sourcing, production, and distribution on a daily basis. In Indonesia’s cocoa sector, these pressures go beyond compliance. Firms are increasingly required to embed environmental and social considerations into their operational decisions if they wish to maintain market access and competitiveness. This study examines how Dynamic Sustainable Supply Chain Capabilities (DSSCC) relate to Sustainable Business Performance (SBP) and whether a Collaborative Sustainable Development Strategy (CSDS) serves as the mechanism linking the two. Survey data were collected from 40 downstream bean-to-bar cocoa firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal a clear pattern. DSSCC strongly supports the formation of CSDS, indicating that leadership commitment, sustainable sourcing, responsible processes, sustainable delivery systems, technology management, and social capability create the internal conditions necessary for collaboration. However, DSSCC does not directly improve SBP. Performance gains emerge when these capabilities are enacted through structured collaboration. CSDS fully mediates the relationship between DSSCC and SBP, suggesting that sustainability outcomes improve when firms work closely with farmers, buyers, communities, and regulators rather than relying solely on internal initiatives. The study draws on the Resource-Based View, Dynamic Capabilities Theory, Stakeholder Theory, and Institutional Theory to frame sustainability transitions as relational processes that unfold across value chains. The findings underline a practical implication: strengthening internal capability is important, but sustainable performance depends on how effectively firms translate that capability into collective action.
Dynamic Sustainable Supply Chain Capabilities
Copyright (c) 2025 Asni Mustika Rani, Agus Rahayu, Lili Adi Wibowo, Alfira Sofia, Umari Abdurrahim Abi Anwar (Author) https://creativecommons.org/licenses/by/4.0
When Markets Are Social Institutions: Moral Economy and Symbolic Capital in the Buffalo Trade at Bolu Market, Toraja ?
Purpose: This study examines the process of purchasing decisions and buffalo price determination in the Bolu Animal Market, Toraja Utara, through the perspective of Economic Sociology Research Design and Methodology: The research aims to analyze how economic practices in the traditional livestock market are embedded within social relations, cultural values, and local power structures. This study employed a qualitative approach with a case study design. Data were collected through participant observation, in-depth interviews with traders, buyers, and traditional leaders, as well as supporting documentation. The data were analyzed thematically using the concepts of social embeddedness proposed by Mark Granovetter, moral economy by Karl Polanyi, and social and symbolic capital by Pierre Bourdieu. Findings and Discussion: The findings reveal that purchasing decisions and buffalo price formation are not solely determined by economic rationality or market mechanisms. Instead, these processes are strongly influenced by symbolic values, family prestige, social legitimacy, and customary obligations within Torajan culture. Buffalo characteristics, such as physical appearance, gender, and symbolic markings, interact with social status and actor networks in shaping market transactions. These findings imply that traditional markets should be understood as socio-cultural institutions embedded in local social structures. Implications: The study also highlights the importance of economic sociology perspectives in explaining the dynamics of traditional markets and recommends further research on the transformation of indigenous markets in the context of modernization and commercialization.
Copyright (c) 2025 Isak Pasulu, Elisabet Pali (Author) https://creativecommons.org/licenses/by/4.0
Marketing Management and Consumer Behavior Perspective on Customer Satisfaction: The Role of Service Quality and Brand Image in Modern Retail
This study examines the determinants of customer satisfaction in modern retail by analyzing the roles of service quality and brand image within a competitive Indonesian context. The research aims to evaluate the partial and simultaneous effects of these variables on customer satisfaction while highlighting their complementary contributions. A quantitative explanatory approach was employed using a cross-sectional survey of 100 customers at a modern retail outlet in Medan. Data were collected through structured questionnaires and analyzed using multiple linear regression with visit frequency as a control variable. The findings reveal that service quality and brand image both have positive and statistically significant effects on customer satisfaction, with brand image demonstrating a relatively stronger influence. Simultaneously, both variables explain a substantial proportion of variance, indicating that customer satisfaction is shaped by the integration of functional service performance and symbolic brand perceptions. This study implies that retail firms must adopt integrated strategies that enhance service delivery while strengthening brand credibility and emotional engagement. The novelty lies in combining service quality and brand image within a single empirical model at the retail outlet level while incorporating behavioral control variables, offering a more holistic and context-specific understanding of customer satisfaction in modern retail environments today.
Copyright (c) 2025 Mery Lani Purba, Yuni Hutagalung, Yuni Hutagalung, Roberto Roy Purba (Author) https://creativecommons.org/licenses/by/4.0
Enhancing Talent Attraction and Retention Through Strategic Recruitment Policy Innovation in Modern Organizations
This study examines how strategic recruitment policy innovation enhances talent attraction and retention in modern organizations facing rapid digital, demographic, and competitive shifts. As firms confront increasing skill shortages and dynamic workforce expectations, innovative recruitment policies—such as data-driven hiring, employer branding optimization, candidate experience enhancement, and competency-based selection—are viewed as critical drivers of organizational talent outcomes. Using a mixed-method approach involving survey responses from 328 HR professionals and interviews with 22 recruitment managers across technology, financial services, and public-sector organizations, the findings reveal that recruitment innovation significantly improves talent attraction, with employer branding and digital recruitment platforms acting as the strongest predictors. Retention is positively influenced by personalized onboarding systems, transparent career pathways, and alignment between organizational values and candidate expectations. Additionally, digital recruitment analytics moderates the relationship between policy innovation and overall recruitment effectiveness. The study offers practical insights for HR leaders to redesign recruitment frameworks that integrate technology, human-centered design, and strategic workforce planning to strengthen long-term talent sustainability.
Knowledge Management and Organizational Learning
Copyright (c) 2025 Moh. Zulkifli Murfat, Dilshodbek A. Rakhimov (Author) https://creativecommons.org/licenses/by/4.0
The Dynamics of Remote Work Culture: How Psychological Well-Being and Digital Collaboration Tools Shape Employee Productivity
This study explores how psychological well-being and digital collaboration tools interact to influence employee productivity within remote work environments. As remote and hybrid work models become increasingly normalized, organizations must understand the human–technology dynamics that drive sustainable performance. Using a quantitative approach with data from 462 remote employees across technology, education, and service sectors, this research applies structural equation modeling to examine direct and mediated relationships among work stress, digital overload, collaboration-tool usability, communication quality, and productivity outcomes. Findings reveal that psychological well-being significantly predicts productivity, with work engagement acting as a partial mediator. Digital collaboration tools also demonstrate a strong positive effect on productivity, particularly when usability, responsiveness, and synchronization are high. Furthermore, effective digital collaboration moderates the negative effects of stress and communication breakdowns. The study highlights the need for organizations to strategically manage digital ecosystems while supporting employee mental health to maximize performance in remote contexts.
International Business and Global Management
Copyright (c) 2025 Michael Mncedisi Willie, Aarav R. Menon (Author) https://creativecommons.org/licenses/by/4.0
Sustainable Supply Chain Resilience: Analyzing the Effects of Green Innovation and Circular Economy Practices in Emerging Markets
This study examines how green innovation and circular economy (CE) practices influence sustainable supply chain resilience (SCR) in emerging-market firms. Drawing on dynamic capabilities and resource-based perspectives, we propose and test a model where green innovation (product, process, and organizational) directly enhances SCR and indirectly does so by promoting circular practices (reverse logistics, reuse/remanufacturing, and eco-design). Using survey data from 438 managers across manufacturing and fast-moving consumer goods (FMCG) firms in three emerging economies, structural equation modeling shows that: (1) green innovation has a significant positive effect on SCR; (2) circular economy practices mediate the relationship between green innovation and SCR; and (3) digitalization (supply-chain analytics / Industry 4.0 tools) strengthens the effect of circular practices on resilience. The findings imply that firms in emerging markets can build both sustainability and robustness by combining green R&D, circular operational routines, and targeted digital investments. Practical recommendations include phased CE adoption (start with reverse logistics and eco-design), capability building for green innovation, and policy incentives to de-risk circular investments. This research contributes an integrated empirical view linking innovation, CE practices, and resilience in contexts where resource constraints and institutional barriers matter.
Operations Management and Supply Chain Management
Copyright (c) 2025 Rohan K. Mehta, Andul Haris (Author) https://creativecommons.org/licenses/by/4.0
Understanding Consumer Trust Formation in Social Commerce: The Impact of Influencer Credibility and Algorithmic Transparency
This study investigates how consumer trust is formed in social commerce environments through two primary drivers: influencer credibility and algorithmic transparency. As social commerce increasingly shapes online purchasing behavior, understanding the psychological mechanisms behind trust becomes essential for digital marketers, platforms, and businesses. Using a quantitative approach with 412 respondents from active social commerce users, the findings reveal that influencer credibility—comprising expertise, authenticity, and social attractiveness—significantly enhances consumer trust and purchase intention. Furthermore, algorithmic transparency, including clarity of recommendation logic and perceived fairness of content distribution, moderates the relationship between influencer credibility and trust formation. The results underscore the importance of transparent platform practices and credible influencer partnerships in improving consumer confidence and reducing perceived risk. This research contributes to the growing literature on digital trust-building while offering practical insights for social commerce platforms to design more ethical, transparent, and user-centered recommendation ecosystems.
Copyright (c) 2025 Aarav R. Sharma (Author) https://creativecommons.org/licenses/by/4.0
The Role of AI-Driven HR Analytics in Enhancing Employee Performance and Decision-Making in Retail Industries
Purpose: of this research is to analyze both the direct effect of AI-driven HR analytics on employee performance and its indirect effect through decision-making quality as a mediating mechanism Research Design and Methodology: Using a quantitative explanatory research design, data were collected through a structured questionnaire from retail employees and supervisors in organizations that utilize AI-supported HR systems. A purposive sampling technique was employed, and the data were analyzed using Structural Equation Modeling (SEM). Findings and Discussion: AI-driven HR analytics has a significant positive effect on employee performance and decision-making quality. Furthermore, decision-making quality significantly influences employee performance and partially mediates the relationship between AI-driven HR analytics and employee performance. These results suggest that the performance benefits of AI-driven HR analytics are realized primarily when analytics insights are effectively integrated into managerial decision-making processes. The study contributes to the growing literature on people analytics by highlighting the importance of decision quality as a key explanatory mechanism, particularly in retail contexts. Practically, the findings provide insights for retail managers and policymakers to strengthen analytical capability, managerial literacy, and governance frameworks to maximize the value of AI-driven HR analytics. Implications: Future research is recommended to explore longitudinal effects and additional contextual moderators.
Human Resource Management and Human Capital Development
Copyright (c) 2025 Abdul Syukur (Author) https://creativecommons.org/licenses/by/4.0
Effective Production Planning and Scheduling: Literature Review
This study investigates the integration of production planning and scheduling by leveraging advanced technologies such as machine learning, data analytics, and Industry 4.0 innovations to enhance operational efficiency and responsiveness in manufacturing. Employing a mixed-method approach, this research combines quantitative analysis of empirical data with qualitative insights from industry case studies. The study evaluates the effectiveness of advanced planning and scheduling (APS) systems through real-world data and stakeholder interviews, focusing on industries implementing or implementing Industry 4.0 technologies. The findings demonstrate that integrating production planning and scheduling significantly improves resource utilization, reduces lead times, and enhances adaptability to dynamic manufacturing environments. Machine learning and data analytics provide potent predictive and adaptive decision-making tools, while Industry 4.0 technologies enable real-time monitoring and control. These results confirm the hypothesis that advanced APS systems outperform traditional methods in managing variability and uncertainty, aligning with existing theories and expanding on previous research. This study contributes valuable insights into the scientific understanding and practical application of advanced production planning and scheduling techniques. The research highlights the transformative potential of integrating machine learning, data analytics, and Industry 4.0 technologies, offering a comprehensive framework for manufacturers. Despite its limitations, the study provides a foundation for future research to explore broader contexts and long-term impacts, guiding further enhancements in manufacturing efficiency and competitiveness.
Advanced Planning and Scheduling Systems
Copyright (c) 2024 Duta Mustajab (Author) https://creativecommons.org/licenses/by/4.0