This study aims to determine the differences in Earnings Management and the effect of Institutional Ownership, Managerial Ownership, Audit Committee Competencies, Capital Adequacy Ratio (CAR), and Nonperforming Loan (NPL) on Earnings Management proxied by Discretionary Loan Loss Provision (DLLP) pre and post-PSAK 109 implementation in Indonesian bank listed on the Indonesian Stock Exchange (IDX). This study uses Ordinary Least Square (OLS) regression and Wilcoxon signed-rank test to test the hypothesis. The study used the period pre and post implementation of PSAK 109. We traced each bank's financial report listed on the IDX from 2017 to 2020 to anticipate early implementation. Using purposive sampling, we obtained 40 pre-PSAK 109 and 40 post-PSAK 109 bank samples. This study found no difference in earnings management pre and post-PSAK 109. Institutional Ownership, Managerial Ownership, and Audit Committee Competencies do not affect Earnings Management pre and post-PSAK 109. NPL is positively related to Earnings Management pre and post-PSAK 109, and CAR is positively related to Earnings Management pre-PSAK 109 but has no effect on Earnings Management post-PSAK 109. This study provides additional information for standard setters and OJK regarding monitoring earnings management practices in banking pre and post-PSAK 109.

The purpose of this study was to determine the effect of Co-Creation between Dermies Hello Glow by ERHA and Teh Botol Sosro on Brand Awareness of Dermies Hello Glow by ERHA products. The respondents studied were Indonesian women who use skincare products. The purposive sampling method was used for research sampling. There were 107 respondents who fit the predetermined criteria. This research tests or analyzes data using SPSS 23 software. The results show that Co-Creation has a positive and significant impact on Brand Awareness.

Integrated Financial Management Information System (IFMIS) is a a significant milestone in a country's budget reform agenda. The government of Indonesia has launched an IFMIS for work unit level called Sistem Aplikasi Keuangan Tingkat Instansi (SAKTI) in 2022. This research seeks to test the effect of TAM determinants on symbolic adoption and subsequent post-acceptance usage behaviour with individual absorptive capacity as moderator. This research is quantitative research, using PLS-SEM disjoint two-stage approach to assess symbolic adoption, a higher order construct consisting of four dimensions. 93 samples from ministry of public works and housing are analysed and found that both TAM determinants have a positive impact on symbolic adoption and symbolic adoption positively affect post-acceptance use behaviour. Individual absorptive capacity enhances the impact of symbolic adoption on explorative use, but does not moderate the effect on extended use. This research contributes to the field of symbolic adoption by demonstrating how individual absorptive capacity can shape the relationship between symbolic adoption and post-acceptance usage behaviour.

This study aims to determine the influence of influencers on Instagram on brand awareness and purchase intention for the Somethinc brand. Instagram is one of the biggest platforms for brands to communicate their products. Influencers are one of the bridges for brands to communicate the products that will be released. The results of the analysis that has been tested show that influencers have a positive and significant effect on brand awareness and purchase intention. It’s important for brands to utilize influencers to increase their market reach and have a significant effect on Instagram.

This research intends to look at the causal relationship between stunting, unemployment, poverty, income inequality, human development index in West Sumatra for the period 2021 - 2023. The type of data used is secondary data in the form of panel data from the Central Statistics Agency (BPS) and the Indonesian Nutrition Status Survey from 2021 to 2023 mapping of 19 regencies/cities in West Sumatra. The data analysis used is vector auto regression analysis (VAR) and vector error correction model (VECM). In inductive analysis there are several tests, namely Optimum Lag Test, Model Stability Test, Johansen Cointegration Test, Granger Causality Test (Granger Causality), VECM Estimation, Impulse Response Function (IRF) Analysis, Forecast Error Variance Decomposition (FEVD) The results of this study show that there is a significant relationship between the human development index and income inequality. There is a significant relationship between unemployment and poverty and income inequality significant relationship between stunting and HDI, poverty, income inequality and unemployment.

This study aims to analyze the influence of exchange rate, inflation rate, and Gross Domestic Product (GDP) growth on Indonesian rubber exports during the period of 2015-2022. The objective of this research is to understand the dynamics of economic factors affecting Indonesian rubber exports and their potential contribution to the national economy. A quantitative research method was employed, utilizing regression analysis to test hypotheses regarding the relationship between the aforementioned variables. Data were obtained from official sources such as Bank Indonesia and the Indonesian Central Statistics Agency (BPS), encompassing exchange rates, inflation rates, GDP, and rubber export data. The analysis indicates that the exchange rate does not significantly influence Indonesian rubber exports. However, the inflation rate exhibits a significant positive impact on rubber export volume, while GDP growth shows a positive but insignificant influence. Simultaneously, exchange rates, inflation rates, and GDP collectively demonstrate a significant impact on rubber exports. This study underscores the importance of considering the economic factors examined in designing policies and strategies to enhance rubber exports in Indonesia. With a deeper understanding of these factors, it is hoped that better guidance can be provided for economic development in the rubber sector and, consequently, for the national economy.

This study aims to analyze the competitive advantage of Indonesian coffee beans in the international market. By using export data from 2015-2022. This research examines the factors influencing Indonesia’s coffee exports and compares Indonesia’s position with major coffee producers. The results highlight Indonesia significant role in the global coffee market and identify key areas for enchancing its competitive advantage. The Revealed Comparative Advantage (RCA) value of Indonesian coffee shows fluctuations during the 2015-2022 period, with an average value of 3.11. This value is the lowest compared to the main competing countries. A significant decline in the RCA value occurred in 2017 and 2018, which indicates that the competitiveness of Indonesian coffee in the international market has decreased in those years. Apart from that, Indonesia has several competitive advantages, especially in terms of quality and diversification of coffee varieties. However, this advantage has not been fully utilized to increase export competitiveness. Government support and innovation in the coffee industry are also important factors influencing competitiveness. Incentive programs and infrastructure improvements need to be increased to support the growth of this sector. The condition of Indonesian coffee exports shows that even though Indonesia is one of the largest coffee producing countries in the world, its position in the export market is still inferior compared to developed countries. Implementation of new technology, farmer training, investment in processing infrastructure, and quality certification can help increase the competitiveness of Indonesian coffee. Close collaboration between the government, private sector and farmers is essential to achieve this goal and strengthen Indonesia's position as a leading coffee producer in the world.

This study aims to determine the effect of product quality and service satisfaction on interest in subscribing to Internet Service Providers (Case Study on AMNET Subnet in Tridaya Sakti Village, Sasak Tiga Village). This research applies a type of quantitative research. This research technique is a probability sampling method,where everyone who is a member of the population has the same opportunity to become a respondent. While the sample selection is based on random sampling technique, which is simple random. The sample in this study was 60 respondents. The population in this study are respondents who have bought products or who use AMNET internet services as many as 150 in Tridaya Sakti Village, Sasak Tiga Village, South Tambun District, Bekasi Regency. This research analysis is multiple linear regression analysis using SPSS 25 for Windows software. Data collected using questionnaires distributed via Google Form, interview, and documentation. The results of this study indicate that Product Quality has a partial effect on Subscription Interest. Service Satisfaction has a partial effect on Subscription Interest. Product Quality and Service Satisfaction simultaneously affect Subscription Interest.

This article aims to identify factors that influence tourists' intention to visit sustainable tourism destinations in Penglipuran Tourism Village. This research uses the theory of planned behavior which is expanded by adding moral reflectiveness variables. The research method used is quantitative with a purposive sampling technique, where data were collected through questionnaires distributed via Google Forms to 144 respondents. Data analysis was conducted with partial least squares structural equation modeling (PLS-SEM) using SmartPLS 3.0. The results showed that subjective norm, perceived behaviour control, and moral reflectiveness variables positively influence the intention to visit sustainable tourism in Penglipuran Village. In contrast, the attitude variable does not affect the intention to visit sustainable tourism in Penglipuran Tourism Village. The implication of this research is expected to provide information for tourism managers and the government to increase visits to Penglipuran Tourism Village through promotion through influencers, improving facilities, and education about sustainable tourism.