Purpose: This investigation aimed to ascertain how leadership style, position promotion, and job motivation affected Perumda Bank Perekonomian Rakyat (BPR) employees’ job satisfaction. Design/methodology/approach: This study’s methodology is quantitative and makes use of primary data collected from 132 employees. Research instrument testing, multiple regression analysis, traditional assumption testing, and hypothesis testing are examples of data analysis techniques. To use “Statistical Product and Service Solution (SPSS) version 25” as a tool for data processing and computation when conducting research. Findings: The findings demonstrate that at Perumda Bank Perekonomian Rakyat (BPR), work motivation, leadership style, and position promotion all have a simultaneous and considerable influence on employee job satisfaction. Research limitations/implications: While there are several other elements that might also impact other employees’ job happiness, the three independent variables examined in this study are leadership style, promotion, and work motivation. Additionally, a questionnaire is used to collect data for this study, and the information gathered explains how Perumda Bank Perekonomian Rakyat (BPR) employees feel about their job satisfaction with the organization. Researchers have no control over the responses provided by respondents to each questionnaire. Practical implications: Lack of communication between leaders and employees and lack of space for employees to convey their input and aspirations. This implies that the lowest score on the employee job satisfaction variable needs to be improved by improving the compensation and benefits system so that employees feel valued and get proper welfare, establishing a welcoming and encouraging workplace to boost motivation and comfort among employees, providing career development programs and training to provide opportunities for employees to improve skills and career paths, implementing an objective and transparent performance appraisal system so that employees feel treated fairly in terms of promotions and awards and improving the balance between work and personal life with flexible work policies and proportional workloads. Originality/value: 87%. With the exception of a few brief quotes that are supplied as references, the researcher indicates that this study is unique and the first to be implemented at Perumda Bank Perekonomian Rakyat (BPR). Paper type: Research report

Purpose: This study aims to examine the influence of business competitiveness and brand equity on small business performance, with religious values as a mediating variable. In the context of small enterprises, competitiveness and brand strength are critical factors that determine business sustainability and growth. However, in religiously-influenced communities, religious values often shape how business owners make decisions, interact with customers, and manage their enterprises ethically. Design/methodology/approach: This research employs a quantitative approach using survey data collected from small business owners in a specified region. Path analysis is used to assess both direct and indirect relationships among the variables. Findings: The findings reveal that both business competitiveness and brand equity significantly affect business performance. Furthermore, religious values are found to mediate these relationships, enhancing the positive impact of competitiveness and brand equity on performance. These results highlight the importance of integrating spiritual dimensions into the strategic development of small businesses. Originality/value: This paper is original Paper type: a Research Paper

Purpose: With an emphasis on the role of tax volunteers, taxpayer comprehension, tax penalties, awareness, and E-SPT use, this study attempts to investigate the factors impacting MSME taxpayer compliance in Cirebon Region Three. Design/methodology/approach: By gathering primary data from respondents—specifically, MSME taxpayers assisted by tax volunteers at KPP Pratama Region Three Cirebon—The design of this investigation is quantitative. Findings: According to the report, MSME taxpayer compliance is greatly and favorably impacted by understanding of tax, tax sanctions, and taxpayer awareness. By fostering better socialization and education, tax volunteers also increase taxpayer compliance. Research limitations/implications: The study is limited to MSME taxpayers in Cirebon Region Three and may not fully represent other regions or sectors. Practical implications: Strengthening tax volunteer programs and enhancing taxpayer education initiatives are critical to boosting MSME compliance. Originality/value: This research highlights the strategic role of tax volunteers in fostering MSME taxpayer compliance, an area rarely explored in previous studies. Paper type: a Research Paper

Purpose: One of the important elements in the implementation of education is an effort to improve the quality of learning. Until now, the implementation of learning in vocational schools still follows a non-block system. This condition results in the practice carried out by students not achieving optimal completion, so that the required standard competencies are not met. One solution is to implement a block learning system including the effectiveness of time, tools, and location. This type of research is quantitative with a population of class X students of the office management and business service expertise program at SMKS YPM 3 Taman. The results of the study found that regarding learning using the block system, many students stated that this system was not boring. In our study on the implementation of the block system, they argued that the block system helps students focus more on learning because it uses a longer time. Methodology/Approach: This study adopts a quantitative approach Findings: In our study on the implementation of the block system, many students stated that this system is not boring. They argued that the block system helps students focus more on learning because it uses a longer time. Research limitations/implications: The limitation of this study is that the population focus was only taken from 1 school. Practical implications: For further research, it is hoped that several populations from various new schools that are implementing the block system can be used. Originality/value: Original Paper type: Research paper

Purpose: This study aims to measure the financial performance of the East Java Province in 2022-2024. Methodology/Approach: The research method used is descriptive statistical analysis. The measuring instruments used in this analysis are independence ratio, effectiveness ratio, efficiency ratio, activity ratio, and growth ratio. The analysis in this study is the processing of data obtained in the form of secondary data and hysteresis of published regional financial reports. Findings: Based on the results of the study, it shows that the financial management performance of East Java Province in terms of the level of independence is in the high category (delegative), the effectiveness ratio is very high because its achievements are above the specified target, the activity ratio is not yet balanced between operating expenses and capital expenditures - operating expenses still dominate spending activities, and the growth ratio is still very low. Input for the East Java Provincial Government is to increase or maintain the level of independence and effectiveness of regional finances. Meanwhile, the activity ratio, especially capital expenditures, needs to be increased, and the growth ratio is still very low and has a downward trend during the study period. Paper type: a Research Paper

Purpose: This study aims to identify impulse purchase tendencies in consumers who often see promotions and digital payment options and research on digital wallet applications that are most in demand by Generation Z by University of 17 Agustus 1945 Samarinda. A variety of choices of digital wallet applications that can offer convenience and benefits for users are very much a trend today in the Generation Z era. This study uses a qualitative method where interviews and observations are used as data collection techniques. Based on the observations made, it can be concluded that the use of the DANA digital wallet application by UNTAG Samarinda students, especially in generation Z, increases every year, this is marked by the majority of respondents stating that they have a good experience with the DANA application. The DANA application has an advantage over the Go-Pay digital wallet application, namely the absence of additional administrative fees. Methodology: This study uses natural methods and verbal descriptions in specific contexts through extensive data collection. The respondents in this study are Generation Z students of UNTAG Samarinda with an age range of 18-29 years. Findings: The results of this study show that more people are interested in using the DANA application than Go-Pay than DANA. Limitations/implications: This research has several limitations that need to be developed in the future. First, the research only focuses on Generation Z. Second, this research only uses a comparison of two digital applications, DANA and Go-Pay. Practical implications: This research has several limitations that need to be developed in the future. First, the research only focuses on Generation Z. Second, this research only uses a comparison of two digital applications, DANA and Go-Pay. Originality/value: This research can be applied to consumers, businessmen, and business merchants. Paper type: General review

Purpose: This study examines how capital structure, default risk, and earnings volatility affect the Earnings Response Coefficient (ERC) of property and real estate firms listed on the Indonesia Stock Exchange (BEI) from 2019 to 2024, with profitability as a moderating factor. Design/methodology/approach: The study included 92 property and real estate companies and used quantitative correlational and causal-associative analysis. Purposive sampling selected 17 firms. Secondary data came from the Indonesian Capital Market Directory (ICMD) and BEI website yearly financial statements. Analytical testing was done using PLS-SEM with SmartPLS 3.0 to examine putative relationships. Findings: When well-managed, elevated debt-to-equity ratios and default risks boost the market's reaction to earnings announcements, positively affecting ERC. Earnings volatility had a negative but statistically negligible effect, suggesting market participants see such variations as normal for the sector. Profitability reduces the negative effects of capital structure, default risk, and earnings volatility on ERC. Profitability boosts investor confidence in earnings reliability, increasing ERC responsiveness. Paper type: a Research Paper

Purpose: This study is aimed at analyzing the influence of emotional intelligence, competence, and career development on employee performance at UPTD PSDA WS Cimanuk-Cisanggarung. Design/methodology/approach: The study applied a quantitative research survey approach, involving 75 ASN and Non-ASN employees. Findings: The findings of this research paper indicate that emotional intelligence (t-value = 4.710 > t-table = 1.946, Sig. = 0.000 < 0.05), competence (t-value = 3.244 > t-table = 1.946, Sig. = 0.002 < 0.05), and career development (t-value = 4.724 > t-table = 1.946, Sig. = 0.000 < 0.05) all have a positive and significant influence on employee performance. Among these factors, career development exhibits the strongest influence. Research limitations/implications: The scope of this research is restricted to a sample of employees at UPTD PSDA WS Cimanuk-Cisanggarung, therefore the results may not be generalizable to other organizations. In addition, this study examines uses three independent variables without considering other factors that may also affect employee performance. Practical implications: This study provides recommendations for UPTD PSDA WS Cimanuk-Cisanggarung to provide more equitable career development opportunities, improve training programs, and strengthen emotional intelligence in the work environment to improve overall employee performance. Originality/value: This research offers a comprehensive understanding of the significance of emotional intelligence, competence, and career development in enhancing employee performance, particularly within Indonesia’s public sector organizations. Paper type: Research paper

Purpose: In this research, Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics effect auditor judgment in Surabaya and Sidoarjo Public Accounting Firms (KAPs). It seeks to resolve contradictions in earlier research and increase empirical data on audit knowledge exchange. Methodology: The quantitative technique employed Partial Least Square-Structural Equation Modeling (PLS-SEM) using SmartPLS software. Purposive sampling chose 120 auditors from 15 KAPs with at least 2 years of audit experience and a bachelor's degree. Primary data was acquired using 5-point Likert scale questionnaires for all dimensions, including moderating effects. Findings: The investigation indicated that Knowledge Sharing, Experience, Obedience Pressure, and Professional Audit Ethics significantly influence Audit Judgment. Of the moderating factors examined, only one had a meaningful impact on the connection between the variables and Audit Judgment. The research affirms the significance of these characteristics in formulating good audit judgments and supports the perspective that robust knowledge-sharing channels, with expertise, ethical commitment, and adherence to regulations, improve the quality of auditors' conclusions. Originality/value: This paper is original Paper type: a Research Paper

Purpose: The objective of this study is to examine and explain (1) how brand image affects purchase intention and (2) how brand image affects customer satisfaction. (3) how purchase intention is impacted by customer satisfaction; (4) how purchase intention is impacted by online customer reviews (5) Customer satisfaction acts as a mediator in the link between purchase intention and brand image. Design/methodology/approach: A quantitative method was utilized for data collection via the distribution of surveys. The sample size for the study was established based on the guidelines provided by Hair et al. (7x25) method for sampling, which involved the selection of 175 respondents. The selection of respondents was guided by criteria pertinent to the study's objectives. The study employed a 5 Likert scale to assess respondents' perceptions and responses to the proposed statements, thereby providing a quantitative metric for the study's outcomes. Findings: A quantitative method was utilized for data collection via the distribution of surveys. The sample size for the study was established based on the guidelines provided by Hair et al. (7x25) method for sampling, which involved the selection of 175 respondents. The selection of respondents was guided by criteria pertinent to the study's objectives. The study employed a 5 Likert scale to assess respondents' perceptions and responses to the proposed statements, thereby providing a quantitative metric for the study's outcomes. Research limitations/implications: The present study is subject to certain limitations, including its exclusive focus on data from the Cirebon Regency and City. Practical implications: Structural Equation Modeling (SEM) using Smart Partial Least Squares (Smart PLS) software was used to do a testing study. Originality/value: This paper is. Paper type: Research paper