INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE (INJOLE) is a scientific journal that publishes articles in the Business field includes conceptual ideas in the fields of Economics, Accounting, Management, business. The scopes are Human Resource Management, Marketing Management, Financial Management, Production/Operational Management, Strategic Management, Islamic Business Management, Halal Industry Management, Hajj and Umro Management, Zakat and Waqf/ Islamic Philanthropy Management, Tourism Management, Banking Management, Industrial Management, Agribusiness Management, Business Administration. Journal Name : INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE Abbreviation : INJOLE ISSN : 3026-0221 (online) Publication Frequently : monthly Chief of Editor : Profesor Madya Dr Hadenan Towpek Publisher : Adisam Publisher
THE IMPLEMENTATION OF RISK-BASED INTERNAL AUDIT AS A MODERATING VARIABLE IN THE EFFECT OF INDEPENDENCE, COMPETENCE, AND AUDITOR ETHICS ON AUDIT QUALITY
This study aims to examine the effect of auditor independence, competence, and ethics on audit quality, with the implementation of Risk-Based Internal Audit (RBIA) serving as a moderating variable. The study was conducted on Government Internal Supervisory Apparatus (APIP) employed at inspectorates within ministries or government institutions in the political and law enforcement sectors. The study employed primary data collected through questionnaires. Data analysis was performed using SmartPLS version 4, with a sample of 112 auditors. The results indicate that independence, competence, and auditor ethics each have a positive and significant effect on audit quality. Furthermore, the implementation of Risk-Based Internal Audit as a moderating variable was found to strengthen the influence of auditor ethics on audit quality. However, it tended to weaken the influence of independence and competence on audit quality.
Copyright (c) 2026 INTERNATIONAL JOURNAL OF ECONOMIC LITERATURE
THE ROLE OF THE GOVERNMENT’S INTERNAL CONTROL SYSTEM, E-PROCUREMENT, APIP CAPABILITIES, AND ORGANISATIONAL CULTURE IN FRAUD PREVENTION IN GOVERNMENT PROCUREMENT OF GOODS AND SERVICES
This study aims to analyse the influence of the effectiveness of the Government Internal Control System (SPIP), the implementation of e-procurement, the capabilities of the Government Internal Audit Agency (APIP), and organisational culture on the prevention of fraud in the procurement of government goods and services. The background to this study is based on the prevalence of irregularities in public sector procurement processes, despite the implementation of various control mechanisms and digitalisation. This study employs a quantitative approach with an explanatory research design. Primary data were collected via a survey using a questionnaire. The sample comprised 202 respondents, who were Internal Government Oversight Officers (APIP) at Inspectorates within 19 Ministries/Agencies in the Polhukam PMK sector, selected using proportionate stratified random sampling. Hypothesis testing and data analysis were conducted using Structural Equation Modelling – Partial Least Squares (SEM-PLS) with the aid of SmartPLS software. The research results demonstrate that the effectiveness of the government’s internal control system, e-procurement, APIP capabilities, and organisational culture have a positive and significant influence on fraud prevention. In particular, organisational culture was found to be the variable with the most dominant influence in determining the success of fraud prevention within government agencies. The findings of this study provide a theoretical and practical contribution, demonstrating that fraud prevention cannot rely solely on strengthening formal systems and updating technology, but is instead largely determined by the internalisation of integrity values and the exemplary conduct of leadership within the agency.
government procurement of goods and services
DETERMINANTS OF INDONESIAN COFFEE EXPORTS TO THE TOP FIVE DESTINATION COUNTRIES
Coffee is one of Indonesia’s leading plantation commodities, playing a vital role in international trade and contributing significantly to national foreign exchange earnings. Although Indonesia is among the world’s largest coffee producers, with production reaching approximately 760 thousand tons in 2023, its export performance remains suboptimal, with only about 36% of total production exported. This indicates a gap between production capacity and export realization, as well as reflecting stagnation in coffee export growth over the past few decades. This study aims to analyze the effects of international coffee prices, import tariffs, the exchange rate of the Indonesian rupiah against the United States dollar, and the real Gross Domestic Product (GDP) of destination countries on Indonesia’s coffee exports to five major destination countries, namely the United States, Japan, Germany, Italy, and Malaysia, during the 2003–2024 period. This research employs a quantitative approach using panel data analysis and the Random Effect Model (REM) estimation method, selected based on the Chow test and Hausman test. The results indicate that the GDP of destination countries has a positive and significant effect on Indonesia’s coffee exports, while the exchange rate has a negative and significant effect. Meanwhile, international coffee prices and import tariffs do not have a significant effect on Indonesia’s coffee exports.
CUSTOMER SATISFACTION MEDIATES THE RELATIONSHIP BETWEEN EXPERIENTIAL VALUE AND CUSTOMER ENGAGEMENT BEHAVIOR IN VIRTUAL TRY-ON TECHNOLOGY
The advancement of digital technology has encouraged e-commerce platforms to adopt interactive features such as Virtual Try-On to enhance a more visual and personalized shopping experience. This feature allows consumers to virtually try products, thereby assisting in product evaluation prior to purchase decisions. This study aims to analyze the effect of experiential value on customer engagement behavior, with customer satisfaction as a mediating variable. The research employs a quantitative approach through a survey of 150 respondents in Indonesia who have used Virtual Try-On, using a purposive sampling technique. Data were collected through questionnaires and analyzed using Partial Least Squares (PLS). The results indicate that experiential value has a positive and significant effect on both customer satisfaction and customer engagement behavior. Furthermore, customer satisfaction also has a positive effect on customer engagement behavior and partially mediates the relationship between experiential value and customer engagement behavior. These findings suggest that valuable technology-driven experiences can enhance customer satisfaction and encourage more active consumer engagement. This study contributes theoretically to the literature on digital consumer behavior and offers practical implications for e-commerce platforms in optimizing Virtual Try-On features.
THE ROLE OF ELECTRONIC WORD OF MOUTH IN MEDIATING THE EFFECT OF SOCIAL MEDIA MARKETING ON PURCHASE INTENTION(A Study on Prospective Skintific Consumers in Denpasar City)
The rapid development of digital technology has encouraged companies to utilize social media as a strategic marketing tool. This study aims to examine the role of electronic word of mouth in mediating the effect of social media marketing on purchase intention among prospective Skintific consumers in Denpasar City. This study employs the stimulus–organism–response (S-O-R) theory as its theoretical foundation, where social media marketing acts as the stimulus, electronic word of mouth as the organism, and purchase intention as the response. This research is associative in nature with a quantitative approach. Data were collected through an online questionnaire using Google Forms distributed to 130 respondents selected through purposive sampling. Data analysis was conducted using descriptive and inferential statistics with SEM-PLS through SmartPLS 4.0. The results indicate that social media marketing has a positive and significant effect on purchase intention and electronic word of mouth. Furthermore, electronic word of mouth also has a positive and significant effect on purchase intention and partially mediates the relationship between social media marketing and purchase intention. These findings suggest that social media marketing strategies not only directly increase purchase intention but also indirectly through electronic word of mouth, which strengthens trust and positive perceptions of prospective consumers toward Skintific products.
DIGITAL ZAKAT MANAGEMENT SYSTEMS: EFFICIENCY, ACCOUNTABILITY, AND SOCIOECONOMIC IMPACT
This study aims to analyze the role of a digital zakat management system in improving efficiency, accountability, and socio-economic impact through a literature review approach. Developments in information technology have driven the transformation of zakat management from a conventional system to a more integrated digital platform. The research method used is a literature study by reviewing various scientific journals, zakat institution reports, and academic publications related to the digitalization of Islamic philanthropy. The results of the study indicate that the digital zakat system can improve operational efficiency by automating the collection, recording, and distribution of funds, while expanding the reach of muzakki through application- and web-based platforms. In addition, the implementation of the digital system also contributes to increased accountability and transparency in zakat management through real-time reporting, technology-based audits, and easy access to information for stakeholders. In terms of socio-economic impact, zakat digitalization has been proven to accelerate the distribution of aid to mustahik and encourage more targeted and measurable economic empowerment. However, challenges such as digital literacy, data security, and the gap in access to technology remain obstacles that need to be overcome. Therefore, synergy between regulators, zakat institutions, and technology developers is key to optimizing the potential of digital zakat management systems to achieve sustainable community welfare.
THE EFFECT OF WORK-LIFE BALANCE ON JOB SATISFACTION MEDIATED BY JOB STRESS
This study aims to examine and explain the effect of work-life balance on job satisfaction mediated by job stress at Bali Mutia Car Rental. This research adopts a quantitative associative design involving 62 respondents selected through a saturated sampling method. Data collection was conducted using questionnaires, and the analysis was performed using inferential techniques, specifically SEM-PLS (Structural Equation Modeling–Partial Least Squares) with SmartPLS 4.0 software. The findings reveal that work-life balance negatively influences job stress while positively affecting job satisfaction. Furthermore, job stress has a negative impact on job satisfaction and serves as a mediating variable in the relationship between work-life balance and job satisfaction. These results are consistent with role theory, which suggests that imbalances in roles may lead to role conflict, thereby disrupting work-life balance and increasing job stress. Elevated levels of stress, in turn, contribute to a decline in employee job satisfaction. This research is expected to offer practical insights for organizations in enhancing employee job satisfaction by managing work-life balance and job stress effectively.
DIGITAL MARKETING STRATEGIES OF MSMES THROUGH THE UTILIZATION OF GOOGLE MAPS
This study investigated the utilization of Google Maps as a digital marketing strategy for micro, small, and medium enterprises (MSMEs), with a particular focus on Rumah Lapar in Palembang. The problem addressed in this research was the limited understanding of how digital platforms, especially Google Maps, could enhance business visibility, customer trust, and competitiveness in the digital era. This study was important because MSMEs often face barriers in adopting digital marketing strategies due to limited resources and digital literacy. A qualitative research method was employed using interviews, observations, and documentation as primary data collection techniques. The analysis was conducted through data reduction, data display, and conclusion drawing to ensure a comprehend sive interpretation of findings. The results showed that Google Maps significantly improved customer accessibility to business information, increased consumer trust through reviews and photos, and strengthened the professional image of the enterprise. Moreover, the utilization of the Insight feature enabled the business owner to monitor customer behavior and adjust marketing strategies accordingly. However, challenges such as inaccurate information, negative reviews, and limited digital literacy among MSMEs remained. The study concluded that Google Maps played a strategic role as a low-cost yet effective digital marketing tool, but its full potential could only be achieved through continuous updates, proactive engagement, and digital capacity-building programs. These findings highlighted the importance of integrating location-based marketing tools into the broader digital transformation strategy of MSMEs.
DIGITAL FINANCIAL BEHAVIOR AND THE RISE OF BUY-NOW-PAY-LATER ECONOMIES IN EMERGING MARKETS
The development of financial technology has driven a transformation in people's financial behavior, particularly in developing countries experiencing accelerated digitalization. One prominent phenomenon is the increasing use of buy-now-pay-later (BNPL) services, which offer easy access to credit without conventional banking procedures. This study aims to analyze the relationship between digital financial behavior and BNPL-based economic growth in developing markets through a literature review approach. The method used is a literature review, reviewing various scientific sources, including international journals, industry reports, and relevant academic publications. The results indicate that ease of access, low financial literacy, and the influence of a digital lifestyle are the main factors driving BNPL adoption. On the other hand, uncontrolled BNPL use has the potential to increase the risk of consumer debt and individual financial instability. This study also reveals that while BNPL can increase financial inclusion, adaptive regulations and adequate financial education are needed to minimize its negative impacts. Thus, a balance between technological innovation and consumer protection is key to ensuring the sustainability of the digital financial ecosystem in developing countries.
THE EFFECT OF CAPITAL STRUCTURE, PROFITABILITY, AND FIRM SIZE ON FIRM VALUE(A Study of Property and Real Estate Sector Companies Listed on the Indonesia Stock Exchange for the 2020–2024 Period)
This study aims to analyze the effect of capital structure, profitability, and firm size on firm value in property and real estate sector companies listed on the Indonesia Stock Exchange during the 2020–2024 period. Firm value is proxied by Price to Book Value (PBV), capital structure is measured using the Debt to Equity Ratio (DER), profitability is measured using Return on Equity (ROE), and firm size is measured by the natural logarithm of total assets. This research employs a quantitative approach using secondary data derived from companies’ financial statements. The sample was determined using a purposive sampling technique, resulting in 58 companies with a total of 290 observations. Data analysis was conducted using multiple linear regression with the assistance of SPSS version 26, after fulfilling the classical assumption tests. The results indicate that capital structure, profitability, and firm size simultaneously have a significant effect on firm value. Partially, all three variables are proven to have a positive and significant effect on firm value. These findings suggest that optimal capital structure management, high profitability, and larger firm size serve as positive signals for investors in assessing company performance and future prospects, thereby increasing firm market value. The research model is able to explain 70.3% of the variation in firm value, while the remaining is influenced by other factors outside the model. This study supports signaling theory, which states that financing decisions, profitability, and firm size reflect important information for investors regarding company stability and growth prospects. The results are expected to provide consideration for management in formulating financial strategies and for investors in making investment decisions in the property and real estate sector.
ANALYSIS OF THE DIRECT CASH TRANSFER (BLT) PROGRAM POLICY AND ITS IMPLICATIONS FOR THE WELFARE OF POOR HOUSEHOLDS IN DISADVANTAGED AREAS OF EAST NUSA TENGGARA PROVINCE
The Direct Cash Transfer (BLT) Program is a social protection policy instrument aimed at reducing poverty levels, particularly in disadvantaged regions such as East Nusa Tenggara Province. This study seeks to analyze the BLT policy and examine its implications for the welfare of poor households using a qualitative approach based on library research. The data are derived from various scientific literature and official documents, which are analyzed using content analysis techniques. The findings indicate that the BLT program contributes positively to the fulfillment of basic needs and helps maintain household economic stability in the short term. However, its effectiveness in promoting long-term welfare improvement remains limited. Thus, BLT can be considered an effective instrument for short-term poverty alleviation; however, it requires synergy with economic empowerment programs to generate sustainable welfare impacts.
TAX MORALE, CORPORATE GOVERNANCE, AND AGGRESSIVE TAX PLANNING
The purpose of this study is to examine the connection between aggressive taxation, company governance, and tax morale planning through a literature review approach. Tax morale reflects taxpayers' attitudes and awareness in voluntarily fulfilling their tax obligations, while corporate governance serves as an oversight mechanism in corporate decision-making, including tax planning practices. This study employed a literature review methodology, examining a range of scientific sources, such as books, journals, and pertinent research papers. The findings show that elevated levels of tax morale tend to suppress aggressive tax planning practices due to the increased ethical awareness of tax compliance. On the other hand, the implementation of good corporate governance can reduce aggressive tax avoidance practices through effective oversight and transparency. However, in some cases, weaknesses in corporate governance can be exploited to implement aggressive tax strategies. Therefore, the synergy between improving tax morale and strengthening corporate governance is a crucial factor in minimizing aggressive tax planning practices and supporting sustainable tax compliance.
THE INFLUENCE OF FINANCIAL KNOWLEDGE, FINANCIAL SELF-EFFICACY, FINANCIAL TECHNOLOGY, AND RISK TOLERANCE ON INVESTMENT DECISION
The development of capital markets and the increasing accessibility of digital investment platforms have encouraged greater participation of Generation Z in investment activities. Generation Z utilizes various technology-based investment platforms to conduct transactions and obtain information about diverse investment instruments. Investment decisions are crucial as they determine how investors select investment instruments that align with their financial goals and risk tolerance. Appropriate decisions enable investors to manage funds more optimally and minimize potential losses in investment activities. The phenomenon of digital investment growth and the increasing participation of Generation Z in the capital market highlights the need to examine the factors influencing investment decisions among Generation Z investors. This study aims to analyze the influence of financial knowledge, financial self-efficacy, financial technology, and risk tolerance on investment decisions. The population of this study consists of Generation Z investors who are members of the Semi-Autonomous Body of the Capital Market Study Group of the Faculty of Economics and Business, Udayana University, in the 2025 period. The sample size was determined using the Slovin formula, resulting in 116 respondents. Data were collected through questionnaires distributed via Google Forms. This research employs a quantitative approach using Partial Least Squares (PLS) as the analytical tool. The results indicate that financial knowledge, financial self-efficacy, financial technology, and risk tolerance are at a high level, which contributes to a higher capability in making investment decisions.
THE ROLE OF ORGANIZATIONAL CULTURE IN SHAPING ORGANIZATIONAL COMMITMENT AMONG GENERATION Z IN THE WORKPLACE
Organizational culture is one of the key factors influencing employees’ attitudes and behaviors within an organization, including the enhancement of organizational commitment. As the number of Generation Z individuals entering the workforce continues to increase, organizations are required to understand the characteristics of this generation in order to create a work environment that fosters employee engagement and commitment. This study aims to analyze the role of organizational culture in shaping organizational commitment among Generation Z in the workplace. This study adopts a qualitative approach using a literature study method. Data collection was conducted through documentation of various written sources, such as scientific journals, books, and other relevant documents aligned with the research topic. The collected data were then analyzed using a descriptive qualitative analysis method to understand the relationship between organizational culture and organizational commitment among Generation Z. The findings indicate that a positive organizational culture, characterized by open communication, teamwork, and leadership support, can enhance employees’ emotional attachment and loyalty to the organization. Furthermore, Generation Z tends to be more attracted to organizations that offer flexible and inclusive work cultures, as well as opportunities for growth and innovation. Therefore, implementing an organizational culture that adapts to the characteristics of Generation Z is a crucial strategy for organizations to enhance employee commitment and support long-term sustainability.
LITERATURE REVIEW ANALYSIS ON THE INFLUENCE OF FINANCIAL MANAGEMENT PRACTICES ON CORPORATE PERFORMANCE AND FINANCIAL RESILIENCE IN THE ERA OF DIGITAL TRANSFORMATION
This study aims to analyze the influence of financial management practices on corporate performance and financial resilience in the era of digital transformation using a Systematic Literature Review approach. The study examines various Scopus-indexed scientific publications from 2022 to 2026 that discuss aspects of financial management, including capital structure, working capital management, financial risk management, as well as the roles of corporate governance and digital transformation. The findings indicate that effective financial management practices significantly contribute to improving corporate performance in terms of profitability, firm value, and operational efficiency. Furthermore, these practices play an essential role in enhancing financial resilience in the face of economic uncertainty and global market dynamics. Digital transformation has been proven to strengthen the effectiveness of financial management through increased efficiency, accuracy, and speed in decision-making, although it also introduces new challenges related to financial risk and data security. This study highlights that the integration of optimal financial management practices, good corporate governance, and the utilization of digital technology is a key factor in achieving sustainable corporate performance and long-term financial resilience.
IMPLEMENTATION OF INNOVATIVE HUMAN RESOURCE MANAGEMENT STRATEGIES IN THE ERA OF DIGITAL TRANSFORMATION
This article analyses the implementation of innovative human resource management (HRM) strategies in the era of digital transformation through a literature review. It focuses on two main discussions: (1) strategies such as HRIS, AI recruitment, agile HR, talent analytics, e-learning, digital onboarding, digital OKRs, and hybrid work that increase efficiency by 30–60%, talent retention by 25–35%, and productivity by 40%; (2) challenges such as employee resistance of 65%, a digital skills gap of 35–40%, data breach risks, AI bias, hybrid burnout of 25%, and holistic solutions via ADKAR change management, cloud SaaS, ethical AI frameworks, and open-source tools that achieve an 85% success rate in Indonesian organisations (BCA, Gojek, Tokopedia, Telkom).
THE ROLE OF DESTINATION IMAGE IN MEDIATING THE INFLUENCE OF HALAL LIFESTYLE AND SOCIAL MEDIA ON MUSLIM TOURISTS' DECISIONS TO VISIT BALI ISLAND
This study aims to analyze the influence of halal lifestyle and social media on Muslim tourists' decision to visit Bali, with destination image as a mediating variable. This is a quantitative study using statistical analysis with sampling techniques, resulting in 132 respondents as the research sample. The research method used is quantitative with a Structural Equation Modeling (SEM-PLS) approach. The study found that: 1. Halal lifestyle has a positive and significant effect on Muslim tourists' decision to visit Bali. 2. Halal lifestyle has a positive and significant effect on the image of Bali as a destination. 3. Social media has the strongest and most significant effect on the decision to visit. 4. Social media has a positive and significant effect on destination image. 5. Destination image has a positive and significant effect on visit decisions. 6. Destination image mediates the effect of halal lifestyle on visit decisions. 7. Destination image mediates the effect of social media on visit decisions.
THE EFFECT OF PROMOTION ON REPURCHASE INTENTION WITH BRAND TRUST AS A MEDIATING VARIABLE(A Study of Evosgoods Product Customers in Denpasar City)
The development of promotion through social media marketing encourages companies to better understand the factors influencing repurchase intention. This study aims to analyze the effect of promotion on repurchase intention with brand trust as a mediating variable among customers of Evosgoods products in Denpasar City. This research employs a causal associative quantitative approach using a survey method through online questionnaires distributed to 110 respondents selected using purposive sampling techniques. Data analysis was conducted using path analysis supported by SPSS software.The results indicate that promotion has a positive and significant effect on both brand trust and repurchase intention. Brand trust also has a positive and significant influence on repurchase intention. These findings demonstrate that effective promotional strategies through social media play an important role in strengthening brand trust and encouraging customers’ repurchase intention toward Evosgoods products.
FACTORS INFLUENCING ACCOUNTING FRAUD TENDENCIES IN VILLAGE CREDIT INSTITUTIONS (LPDs) IN DENPASAR CITY
Accounting fraud is an intentional act committed to mislead other parties through the manipulation of financial statements, concealment of information, or misappropriation of organizational assets for personal gain. This practice can threaten the sustainability of financial institutions, including Village Credit Institutions (Lembaga Perkreditan Desa/LPD). The successful financial performance of LPDs in Denpasar City has created a dualism of perspectives, namely as the result of effective internal control systems that are able to reduce the risk of accounting fraud or as an indication of the existence of accounting fraud in the preparation of financial statements. This study aims to analyze the effect of internal control effectiveness and financial literacy on the tendency of accounting fraud in LPDs in Denpasar City. This research employs a quantitative approach with all LPDs operating in Denpasar City as the research objects. The research respondents consist of members of the LPD Supervisory Board, Heads of LPDs, and financial staff who have at least two years of work experience. Data from 93 respondents were collected through questionnaire distribution and analyzed using multiple linear regression after meeting the classical assumption tests. The results indicate that the effectiveness of internal control has a negative effect on the tendency of accounting fraud. The more effective the internal control implemented, the lower the tendency of accounting fraud in LPDs. Financial literacy also has a negative effect on the tendency of accounting fraud, indicating that the more frequently LPD managers receive financial literacy, the lower the tendency of accounting fraud. These findings emphasize the importance of strengthening internal control systems and improving the financial literacy of LPD managers as strategic efforts to reduce the risk of accounting fraud and strengthen the financial governance of LPDs in Denpasar City.
THE ROLE OF ACCOUNTING RECORD-KEEPING IN IMPROVING ACCESS TO SME FINANCING
Micro, small, and medium enterprises (MSMEs) play a strategic role in the economy, but still face major obstacles in obtaining access to financing from financial institutions. One factor contributing to this limitation is the poor quality of accounting records kept by MSME operators. This study aims to analyse the role of accounting records in improving MSME access to financing. The research method used is a qualitative approach with data collection techniques through interviews, observation, and documentation of MSME actors. The results show that good accounting records can increase transparency, accountability, and business credibility, thereby making it easier for MSMEs to meet financing requirements. Systematically compiled financial reports help business actors understand their financial condition, manage cash flow, and provide a basis for financial institutions to consider granting credit. In addition, the implementation of simple accounting records has been proven to increase the confidence of banks and financing institutions in the feasibility of MSME businesses. The implications of this research confirm that improving accounting literacy and providing financial record-keeping assistance to MSMEs are important factors in expanding access to financing. Therefore, support from the government, financial institutions, and business mentors is needed to encourage the implementation of effective and sustainable accounting practices in MSMEs.
THE EFFECT OF INVESTMENT DECISIONS, FINANCING DECISIONS, AND DIVIDEND POLICY ON FIRM VALUE IN THE FOOD AND BEVERAGE SUBSECTOR FOR THE 2019–2024 PERIOD
This study aims to analyze the effect of investment decisions proxied by the Price Earnings Ratio (PER), financing decisions proxied by the Debt to Equity Ratio (DER), and dividend policy proxied by the Dividend Payout Ratio (DPR) on firm value, measured by Price to Book Value (PBV), in food and beverage subsector companies listed on the Indonesia Stock Exchange during the 2019–2024 period. This research employs a quantitative approach with a sample of 20 companies selected through purposive sampling. Data analysis techniques include descriptive statistics, classical assumption tests, and multiple linear regression analysis. The results indicate that investment decisions, financing decisions, and dividend policy have a significant effect on firm value.
THE INFLUENCE OF E-WOM ON ONLINE PURCHASE INTENTION MEDIATED BY BRAND IMAGE (STUDY AT SAMSAM MEREKAK RESTAURANT)
This study aims to analyze the effect of Electronic Word of Mouth (E-WOM) on online purchase intention, with brand image as a mediating variable, in the context of Samsam Merekak Restaurant. Online purchase intention represents a crucial stage in the digital buying process, reflecting consumers’ considerations before deciding to make a purchase through online platforms. Understanding the factors influencing online purchase intention is essential, particularly for culinary businesses that increasingly rely on digital marketing and consumer behavior shaped by online recommendations. This research employs a quantitative method with an associative approach. The sample was determined using a non-probability sampling technique with purposive sampling, resulting in an adequate number of respondents for analysis. Data were collected through an online questionnaire. The analytical techniques used include path analysis and the Sobel test, conducted after all prerequisite assumption tests were fulfilled. The findings indicate that E-WOM has a positive and significant effect on brand image, and E-WOM also positively and significantly influences online purchase intention. Furthermore, brand image positively and significantly affects online purchase intention, demonstrating its crucial role in shaping consumers’ digital buying intentions. Lastly, the results confirm that brand image partially mediates the relationship between E-WOM and online purchase intention. The practical implications of this study suggest that Samsam Merekak should strengthen its E-WOM strategies by enhancing the quality of customer reviews, increasing engagement on social media, and managing customer testimonials more effectively. Additionally, reinforcing brand image through consistent brand identity, highlighting the restaurant’s uniqueness, and improving service quality is essential to boost online purchase intention and maintain competitiveness in the increasingly dynamic digital culinary industry.
PRODUCT INNOVATION, DIGITAL MARKETING, BRAND IMAGE, AND COMPETITIVE ADVANTAGE OF ENDEK CRAFT SMES IN BADUNG REGENCY: A DESCRIPTIVE ANALYSIS
The purpose of this study is to explain product innovation, digital marketing, brand image, and competitive advantage of Endek craft SMEs in Badung Regency. The population of this research consists of business actors engaged in Endek craft SMEs in Badung Regency. The sample size used in this study was 112 Endek craft SME business actors, selected using purposive sampling. The analytical technique employed was descriptive analysis. The results show that product innovation implemented by Endek craft SMEs in Badung Regency falls into the very high category. Likewise, the application of digital marketing is also categorized as very good. The brand image of Endek crafts is classified as good, while their competitive advantage is considered very high. Therefore, it is essential for Endek craft SME business actors in Badung Regency to consistently innovate their products and implement digital marketing strategies to sustain and strengthen their brand image and competitive advantage.
DRIVING REPURCHASE INTENTION IN E-MARKETPLACES: HOW TRUST MEDIATES THE EFFECTS OF SELLER REPUTATION AND SALES PROMOTION
The purpose of this study was to examine and explain the mediating role of trust in seller reputation and sales promotions on repurchase intention. The study population was an unknown number of consumers using e-marketplaces in Denpasar City. A purposive sampling method was used to select 130 consumers. The analysis technique used was path analysis using SEM-PLS. The results showed that seller reputation and sales promotions had a positive and significant effect on repurchase intention and consumer trust. Trust also had a positive and significant effect on repurchase intention, and trust significantly mediated the partial effect of seller reputation and sales promotions on repurchase intention. Therefore, it is important for e-marketplaces to consistently pay attention to seller reputation and sales promotions to build consumer trust and increase repurchase intention among e-marketplace users in Denpasar City.
DETERMINANTS OF GENERATION Z’S INTEREST IN CHOOSING A CAREER IN THE FORMAL SECTOR (A Study in Denpasar City)
The formal sector is an important pillar of national economic stability as it offers a structured work system, legal certainty, and social protection. However, in the digital era, the career preferences of young generations have begun to shift, creating an urgency to understand the reasons why Generation Z continues to consider the formal sector amid the rapid growth of informal sector employment. This study aims to analyze the determinants of Generation Z’s interest in Denpasar City in choosing a career in the formal sector by examining the effect of education level (X1), socioeconomic status (X2), and income (X3). The urgency of this study lies in the importance of mapping young labor force expectations to support more effective and sustainable employment absorption policies. This study employs a quantitative approach with data collected through questionnaires from 100 Generation Z respondents in Denpasar City using a purposive sampling technique. The data analysis method used is multiple linear regression analysis to test the effect of variables partially and simultaneously. The results show that simultaneously, education level, socioeconomic status, and income have a significant effect on Generation Z’s interest in choosing a career in the formal sector. Partially, all three variables also have a positive and significant effect. Income is the most dominant factor, emphasizing that financial security is the primary motivator for Generation Z, which is known for being realistic in future planning. These findings imply that academic qualifications and financial expectations constitute Generation Z’s strategic foundation in choosing a professional career path. The government must ensure equitable access to formal employment through inclusive policies.
THE INFLUENCE OF TOURISM VARIABLES ON REGIONAL ORIGINAL INCOME IN DISTRICTS/CITIES OF EAST NUSA TENGGARA PROVINCE (NTT)
East Nusa Tenggara Province is a fairly well-known tourist destination. Tourism is an important sector in regional economic development in East Nusa Tenggara (NTT) Province. NTT's various natural, cultural and special interest tourism potentials are highlighted as attractions for tourists. However, even though this potential is large, there are disparities in development between regions in NTT. Some regions have experienced a significant increase in regional economic contribution, while other regions still need to evaluate economic development strategies. With the increase in the number of hotel rooms and restaurants which are not only a place to stay but also as a driver of development and regional income generation. The aim of this research was to evaluate the influence of several tourism variables such as the number of tourist attractions, number of hotel rooms and number of restaurants on Regional Original Income (PAD) in NTT. This research design uses a quantitative approach in associative form. The data collection method is by non-behavioral observation and the number of observations is 176. The types of data used are qualitative data and quantitative data. The data source used in this research is secondary data. This research uses a panel data analysis method. The research results found that the number of tourist attractions, the number of hotel rooms and the number of restaurants simultaneously had a significant effect on Regional Original Income (PAD) in the Regencies/Cities of NTT Province. The number of tourist attractions partially has a positive and significant effect on Original Regional Income (PAD) in the Regencies/Cities of NTT Province. The number of hotel rooms partially has a positive and significant effect on Regional Original Income (PAD) in the Regencies/Cities of NTT Province. The number of restaurants partially has no effect on Regional Original Income (PAD) in Districts/Cities of NTT Province.
TRANSVERSAL TECHNOLOGY AS A KEY IDEA FOR FUTURE GLOBAL ECONOMIC GROWTH
Transversal technologies play a vital role as a key driver in future global economic growth. In this context, technology not only functions as a tool, but also as a driving force that significantly changes the economic and business paradigm. Innovation in this sector, driven by technology, can improve people's welfare and strengthen the cultural identity of the nation. Transversal technologies are important forces behind innovation and development, and in the years to come, their significance is only predicted to increase. These technologies will probably have a significant impact on how many industries and society as a whole develop in the future as they continue to progress. Transversal technologies have the ability to address some of the major issues facing humanity in addition to spurring innovation and economic progress. Transversal technologies not only serve to improve efficiency and productivity, but also act as key drivers in creating new opportunities and driving inclusive and sustainable economic growth. Collaboration between stakeholders, including governments and the private sector, is essential to harness this potential and address future challenges.
THE ROLE OF INTERNATIONAL TRADE ORGANIZATIONS IN ENHANCING COOPERATION AND FREE TRADE BETWEEN COUNTRIES
The International Trade Organization (ITO) plays a crucial role in enhancing economic cooperation and strengthening free trade between countries. Organizations such as the World Trade Organization (WTO), the International Monetary Fund (IMF), and the World Bank act as facilitators in creating fair and transparent trade policies. The ITO plays a role in reducing trade barriers, such as tariffs and quotas, and resolving trade disputes that can hamper global economic growth. In addition, this organization also helps developing countries increase their trade capacity through technical and financial assistance. With the role of the ITO, countries can more easily access international markets, increase product competitiveness, and strengthen global economic stability. Therefore, cooperation in the ITO is the main key to realizing sustainable and equitable free trade for all parties.
THE ROLE OF FOREIGN INVESTMENT IN IMPROVING THE LOCAL ECONOMY: CASE STUDIES IN SOUTHEAST ASIA
Foreign direct investment (FDI) has been recognized as an important catalyst in advancing the economies of developing countries, especially in the Southeast Asia region. This research aims to analyze the impact that foreign investment has on the local economy in Southeast Asia, with a focus on economic growth, job creation, technology transfer, and development of key sectors. The research results show that foreign investment has a significant role in accelerating the economic development process, through various channels such as increasing employment opportunities, improving the quality of human resources, as well as technological innovation and infrastructure development. Foreign investment also plays a role in the economic integration of Southeast Asian countries into the global economy, enabling access to wider export markets and supporting the country in facing international competition. However, this research also identifies several challenges, including regional disparities in attracting FDI, the risk of a race to the bottom due to competition in providing incentives to investors, and the need for improvements in aspects of governance and transparency to ensure that foreign investment has an inclusive and sustainable positive impact for the local economy.
THE ROLE OF BLOCKCHAIN IN INITIATING DIGITAL ACCOUNTING TRANSFORMATION
Blockchain has an important role in initiating digital accounting transformation. In the digital era, technology has changed many aspects of life, including the world of financial accounting. The role of blockchain in the transformation of financial accounting is very significant. By adopting the latest trends such as cloud accounting, artificial intelligence, and blockchain, companies can gain a competitive advantage. The impact includes increased accuracy, operational efficiency and data security. The use of blockchain in accounting applications is very promising, from simplifying regulatory compliance to improving commonly used double entry bookkeeping. The benefits of blockchain in accounting also include its ability to transparently track the use of supply chain funds, eliminate costs resulting from transactions between bank accounts, and increase security and transparency in accounting information systems. Thus, blockchain provides an opportunity to increase security, transparency and efficiency in accounting information systems, as well as reshape traditional accounting practices in the growing discourse on technology- based transformation in accounting. So, overall, blockchain has a significant role in initiating digital accounting transformation by contributing to increasing security, transparency and efficiency in accounting information systems.