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Hotel accommodation is one of the most essential things in the tourism industry because it functions as a place to rest after a day of activities. The large number of hotel choices requires marketers in their fields to have a strategy that can make the best choice by consumers, especially in today's digital era. One of the measuring tools that can be used as the most effective promotional media is positive e-WOM. This helps marketers to determine what strategies can be maximized. This is self-congruity by matching perceptions between consumer self-concept and consumer image and positive emotional experience, which can also help consumers form positive perceptions of a place to create a satisfying experience or consumer satisfaction to 4 Star Hotels in Malang City. This study uses a quantitative approach. The population in this study are consumers from Hotel Bintang 4 yang ada di kota Malang. Sampling was carried out by using the non-probability sampling method. In this study, the sample was determined, namely the research item, so the number of respondents was 110. To get the desired result, as many as 190 respondents. Data collection techniques in this study were carried out by distributing questionnaires. Data analysis techniques were carried out by SEM-PLS using software 3.0. The results of this study indicate that there is an influence between self-congruity, positive emotional experience, and customer satisfaction to positive e-WOM Hotel in Malang City.

This study seeks to assess patient satisfaction by examining the impact of trust, service quality, and hospital Sharia compliance on patient loyalty at Sharia hospitals in Pekanbaru City, Riau Province. The study takes an Islamic perspective and aims to enhance competitiveness by focusing on the development of high-quality and dependable services. The research uses structural equation modeling, a statistical methodology that combines quantitative data and qualitative causal assumptions to assess and estimate causal links. The study employed a questionnaire to gather primary data from 342 respondents, including patients. The research findings are as follows: (1) Trust has a positive and significant impact on patient loyalty. (2) Service quality does not have a significant impact on patient loyalty. (3) Sharia compliance has a positive and significant impact on patient loyalty. (4) Trust has a positive and significant impact on patient satisfaction. (5) Service quality has a positive and significant impact on satisfaction. (6) Sharia compliance has a positive and significant impact on satisfaction. (7) Satisfaction positively and significantly mediates the effect of trust on loyalty. (8) Satisfaction positively and significantly mediates the influence of service quality on patient loyalty. (9) Satisfaction positively and significantly mediates the influence of Sharia compliance on loyalty. (10) Satisfaction has a positive and significant influence on loyalty.

The objective of this study is to comprehend and define the notion of accounting methods in establishing dowry and pisuke pricing among the residents of Kateng Village, located in the West Praya District of Central Lombok Regency. This study employs ethnomethodology, a research approach that utilizes analytical techniques such as indexicality, reflexivity, contextual action, and the presentation of common-sense knowledge regarding social systems. The research employs an interpretive paradigm as its underlying framework. This study employs original data acquired through interviews and observations. This study suggests that accounting processes for estimating dowry and pisuke prices are conducted using four methods: referencing prices, considering social strata, assessing social position, and evaluating personal qualities. These approaches hold significance as symbols of honor and commitment, self-worth, a representation of family values, and the unification of two families. The determination of dowry and pisuke pricing is associated with traditional accounting theory, the distinction between price setter and price taker, and the presence of bargaining, as observed in a market. The results of this study should be tailored to accommodate the talents of individuals. Put simply, women should thoroughly examine the background and socioeconomic status of their possible spouses.

This research aims to analyze the influence of internal control, religiosity and organizational commitment on the performance of amil zakat with accountability as an intervening variable in the Zakat Management Organization in Riau Province. This research is quantitative, so the model used is Structural Equation Modeling - Partial Least Square. The number of samples analyzed in this research was 136 zakat amil, administrators and implementers at Zakat Management Organizations in Riau Province. The results of this research indicate that there is no direct influence between internal control and Amil Zakat's performance. Still, through the accountability variable, internal control has a positive and significant effect on Amil Zakat's performance. Organizational commitment has a direct effect on Amil's performance but does not have a direct effect on accountability. The accountability variable mediates the relationship between organizational commitment and zakat amil performance. Meanwhile, religiosity has no effect on Amil's performance but has a positive and significant effect on the accountability variable. The accountability variable has a direct effect on Amil Zakat's performance variable. The theoretical implication is that internal control, religiosity and organizational commitment should be used as theories and indicators in improving Islamic performance through Islamic accountability which is a concept as well as a process of accountability for every human being before Allah SWT. The managerial implication of this research is to pay attention to indicators that influence the performance of Amil Zakat which can be seen from the accountability process carried out by Amil such as internal control, religiosity and organizational commitment. Every Zakat Management Organization is expected to have a zakat amil who has competence in the fields of management and accounting to improve the performance of Amil Zakat l and increase the trust of Muzakki and the community.

Although numerous studies have been conducted on the impact of influencers on purchase intention. Researchers are divided into two factions, each yielding distinct outcomes. The initial group of researchers discovered that influencers exert a substantial impact on the desire to make a purchase. Conversely, the second group of researchers discovered that influencers do not have a substantial impact on purchase intention. According to the idea of planned behavior, a person's subjective opinions about their preferences or aversions have an impact on their decision to take action. This study focuses on Instagram users that follow Muslim fashion accounts such as Heaven Lights, Vanilla Hijab, Wearing Klambi, and Heylocal. These accounts identify the research objects as the products they offer. The sample technique employed is non-probability, specifically utilizing a purposive sampling approach. A total of 170 respondents were surveyed. The employed methodology for data collection involves the dissemination of questionnaires. The data analysis technique employed was Structural Equation Modeling-Partial Least Squares (SEM-PLS) utilizing smartPLS 3.0 software. The findings indicated that influencers did not have a substantial impact on the intention to make a purchase. The factors of attitude towards advertising and brand attitude completely mediate the influence of influencers on purchase intention. These findings corroborate the findings of the research team that concluded that influencers do not have a substantial impact on purchase intention. The findings of this study also demonstrate the crucial significance of the mediating factors' attitude towards advertising and brand attitude in the impact of influencers on purchase intention.

This research is intended to investigate the effect of digital transformation, strategic partnerships, and service innovation on partnership performance. The population in this study is made up of 95 organizations that are partners of the Ministry of Finance in receiving state revenues. The research is explanatory research with a quantitative approach that collects data by distributing questionnaires to 95 managers from different organizations. The data was analyzed using structural equation modelling and partial least squares with SmartPLS software. The results show that digital transformation has an insignificant effect on partnership performance, while the other variables, namely strategic partnership and service innovation, have a significant effect on partnership performance. However, with the mediating variable service innovation, the effect of both digital transformation and strategic partnership becomes significant. The results of this study suggest that organizations must apply digital transformation to service innovation to obtain the desired partnership performance.

This study aims to investigate the effect of transactional leadership and organizational commitment on intention to stay mediated by job satisfaction at PT X and PT Y. This is an explanatory study using a quantitative approach with saturated sampling, where all members of the population are used as research samples. The questionnaire was distributed to employees of PT X and PT Y with a total of 122 respondents. Data collection in this study was collected using a questionnaire distributed in person and using Likert scales to test the instrument. The data obtained were analyzed using Partial Least Square (PLS). The results revealed that transactional leadership and job satisfaction had a positive and significant effect on the intention to stay, while organizational commitment had a positive and insignificant effect on the intention to stay. The results also show that job satisfaction mediates the effect of transactional leadership and organizational commitment to intention to stay. The findings of this study suggest that leaders at PT X and PT Y need to increase the role of transactional leadership and the company needs to pay more attention to the factors that affect employee job satisfaction.

This study aims to investigate the effect of transformational leadership on sustainable employee performance mediated by organizational commitment and green motivation. The respondents of this explanatory research are 110 employees of two local governments. The data was harvested through questionnaires and analyzed using PLS-SEM. This study finds that transformational leadership positively and significantly influences sustainable employee performance. Organizational commitment practices partially mediate the effect of transformational leadership on sustainable employee performance and green motivation is unable to mediate the effect of transformational leadership on sustainable employee performance.

MSMEs play a vital role in global economic development, as well as being the key to most businesses and important contributors to job creation and economic development. However, amidst the uncertain business and economic situation, most MSMEs have to struggle to maintain their business performance. So efforts are needed from various parties to improve business performance in MSMEs. This research aims to test and analyze the influence of financial literacy levels on business performance, with financial access and financial risk attitudes as mediating variables. Sampling in this research used a purposive sampling technique among tofu processing industry players in Kediri City. The sample was determined using the Slovin method and a sample of 400 respondents was obtained. The method used in this research uses Structural Equation Model (SEM) Partial Least Square (PLS) analysis through the SmartPLS data processing program version 3. The results of this research show that all hypotheses are accepted. Financial literacy, access to finance and financial risk attitudes have a positive and significant effect on business performance. Financial access is able to mediate the relationship between financial literacy and financial risk attitudes, and financial risk attitudes are also able to mediate the relationship between financial literacy and business performance in the Kediri City tofu processing industry.

Behavioral finance elucidates how investors rationally commit errors in the process of making investment decisions as a result of cognitive and emotional biases, ultimately resulting in unfavorable investment choices. People are unable to avoid a variety of behavioral biases that have an impact on investors' investment decision-making processes. The human mind employs shortcuts and emotional filters to interpret information, leading to errors in the decision-making process. The objective of this study is to investigate and assess the impact of behavioral biases such as disposition effects, herding, and overconfidence on investment decision-making. Additionally, we will examine how financial literacy moderates these biases. The research employed a purposive sample strategy to select generation Z investors in Kediri City. The sample size of 400 respondents was determined using the Krejcie & Morgan table. This research employs the Partial Least Squares (PLS) Structural Equation Model (SEM) analysis method using the SmartPLS version 3 data processing application. The research findings indicate that the disposition effect and overconfidence exert a substantial impact on investment decision-making; however, herding does not exhibit a significant influence on investment choice-making. Financial knowledge enhances the impact of the disposition effect on investment decision-making in a positive way. Financial literacy has a negative moderating effect on the influence of herding and overconfidence on investment decision-making among Generation Z investors in Kediri City.

Malang City Hospital is one of the hospitals appointed by the Malang City government in handling Covid-19 patients. This study aims to analyze the effect of nurse engagement and affective commitment on nurse performance in the health sector through self-efficacy as a mediating variable. Data were taken from 102 nurses at the Malang City Hospital using the Structurals Equation Model analysis method using the Variances Based SEM approach or better known as Partial Least Square (PLS). The results of this study indicate that nurse engagement and affective commitment have no effect on nurse performance. Self-efficacy is able to mediate the effect of nurse engagement and affective commitment on nurse performance.

This research aims to reveal the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research concluded that the Jaton Family's budgeting accounting practices during Eid Ketupat celebrations were carried out in three ways: (1) estimating the budget based on previous year's expenditure, (2) estimating the budget based on the frequency of the number of guests, and (3) estimating the budget based on nominal savings. In optimizing the budget, it is revealed that there is a role for household accounting in it. Matombol-tombolan (mutual cooperation) household accounting practices are reflected in (a) the mutual cooperation attitude between husband and wife in combining income, (b) the mutual cooperation attitude between family members in preparing the ketupat tradition so that it can be carried out efficiently and effectively, and (c) the attitude of mutual cooperation between neighbors of the Jaton community to cover each other's shortcomings during the ketupat tradition. The values that underlie accounting practices carried out in the Ketupat celebration tradition are: Amanah (Trustworthy), Maslahah, Adil (Fair) and Loyal; which can be shortened into a word namely; AMAL (Charity).

This paper aims to demonstrate the effects of company size, public accounting firm size, independence of the board of commissioners, size of the board of commissioners, and company risk on audit fees. The population used in this study are companies in the consumer goods industry sub-sector listed on the IDX in 2019-2022. Sample withdrawal using a purposive sampling technique with certain criteria then the data was analyzed by multiple linear regression. It is clear from the result of the analysis that the independence of the board of commissioners and the size of the board of commissioners have a positive effect on audit fees. While other variables such as company size, public accounting firm size, and company risk do not affect audit fees.

As the saying goes ‘education is the key to success’. When the majority of a nation’s citizens are educated, development becomes rapid. This research aims to determine the influence of a principal’s leadership, teacher competencies, academic supervisor, work motivation and job satisfaction on teachers' performance. This study employed the quantitative approach. The survey method was used to collect information through a questionnaire with a Likert-type of 5 rating scales to analyze data. A total number of 125 respondents were involved in the study and they were randomly selected from the secondary schools in Regional Education Directorate I&II. Data were analyzed using multiple linear regression and the coefficient of determination test R^2. The results show that the principal's leadership, teacher competencies, academic supervisor, and job satisfaction have a positive and significant influence on teachers’ performance, while work motivation has no significant influence on teachers’ performance. To have effective teaching and learning in schools, good leadership is required to guide, manage and control people, property and issues affecting them with proper handling to achieve the set goals. The Principal's work can be complemented by the efforts of his vice principals and other senior teachers as supervisors to ensure that plans are properly implemented and objectives achieved. Supervision helps teachers know and improve their weak areas and strengthen their competencies to deliver accordingly, develop skills, and boost their performances. These activities may lead to good working conditions and a conducive environment for the staff to be motivated and satisfied with their job. This research will provide insights into factors that have significant influences on teachers' performance.

This research seeks to further investigate issues pertaining to enhancing the integrity of judges handling corruption cases in Indonesia. The research employs a normative juridical perspective and utilizes a qualitative method that is descriptive and analytical in character. This method aims to objectively describe the relationship between a phenomena, idea, data, or fact. The data collection methods involved conducting library research and analyzing primary, secondary, and tertiary legal sources, including scientific contributions published in academic research databases. Meanwhile, the research employs descriptive qualitative analysis for data analysis. Research indicates that it is imperative to cultivate the integrity of judges involved in corruption cases, as judges play a pivotal role in ensuring a fair and responsible legal system. A judge who possesses integrity in cases involving corruption is characterized by intellectual honesty, a commitment to prioritize their judicial responsibilities over personal interests, adherence to the law, astuteness in interpersonal interactions and other endeavors, adeptness in managing personal funds, and a rigorous and meticulous approach. Perform judicial responsibilities to establish an organizational culture rooted in the principle of absolute intolerance against criminal acts of corruption, bribery, and violations of laws and regulations. Thus, by enhancing the integrity of judges involved in corruption cases in Indonesia through the implementation of human resource management characteristics, it is expected that the impartiality and responsibility of judges in handling corruption cases would be considered to fulfill the standards of fairness and legal assurance. Therefore, it is anticipated that the results of this study will have a beneficial impact on upholding and enhancing the integrity and prestige of judges and the judicial system in Indonesia with regards to corruption offenses.

This research examines the effect of work motivation and work environment through work engagement on employee performance. This research is quantitative research with data collection methods using questionnaires. The sample in this study was 85 employees of PT. Pelindo Terminal Petikemas New Makassar who were determined using the Slovin method. The data analysis technique used is SEM (Structural Equation Modeling) PLS. The results of this research show that the two independent variables, namely work motivation and work environment, have a positive influence, but the work motivation variable does not have a significant influence, while the work environment variable has a significant influence on employee performance. Based on the results of mediation testing, it shows that work engagement provides a partial mediation role in the relationship between work motivation and work environment on employee performance. It is hoped that the implications of the results of this research will be input for companies in efforts to improve the quality of employee performance.

The purpose of this study is to accomplish three things: (1) to determine the manner in which child labor is exploited; (2) to identify the ecological elements (push and pull) that contribute to the exploitation of child labor; and (3) to determine the challenges that are associated with the management of child labor. It is possible for adults to exploit children through the use of child labor in a number of vocations, including those in the agricultural industry, the garment industry, manufacturing, mining, service industries, and the informal sector. Children's employment is influenced by a number of environmental factors, such as poverty, a dearth of educational possibilities, and a lack of awareness regarding the rights of children. The study discusses a number of elements that operate as pushes and pulles, as well as barriers, that could be encountered when attempting to address the problem of child labor.

This paper investigates the relationship between macroeconomic factors, firm financial position, and firm value in Indonesia's property and real estate sector from 2017 to 2022. The property and real estate sectors significantly influence Indonesia's economic growth. Nevertheless, the real estate sector has encountered significant obstacles in recent years, notably during the COVID-19 pandemic, due to volatility in interest rates, high construction costs, and the sluggish property market. This study aims to address the existing research gap by investigating the relationship between macroeconomic indicators, including GDP growth, inflation rates, and interest rates, as well as financial factors, such as profitability and leverage, on the industry’s firm value over a specified timeframe. Using panel data regressions, the study analyzes 162 observations from 27 listed property and real estate companies. The empirical findings demonstrate that property and real estate firms have the potential to enhance their overall performance and increase shareholder value by considering the interconnectedness of economic conditions and the financial position of the firm. Profitability emerges as a significant predictor of firm value, while the selected macroeconomic factors have significant and insignificant effects on the valuation of firms. Meanwhile, since this industry has substantial leverage, this variable does not affect firm value. This study also highlights that the critical component that drives the evaluation of a firm's value is heavily influenced by the specifics of the industry and the regulatory framework in which the business operates.

Virtual reality is a new phenomenon that has rapidly developed over the past few years, while studies on the development of virtual reality in cultural objects such as sultanate palaces are still very few, so further studies are needed. This research aims to develop virtual reality as a guiding and promotional media for cultural tourism of the sultanate palace in North Maluku, especially the sultanate palace of Ternate and Bacan. The steps in developing Virtual reality consist of 3 steps. First, take the original image of the palace using drones and cameras. The second step is the development of 3D objects of the sultanate palace using Blender. The third step is application development using Unity and Virtual Reality tools: Smartphones and Cardboard. This research uses the SDLC Waterfall method. Testing in this study uses four stages of the testing process: (1) black box test, (2) media expert test, (3) expert test, and (4) UEQ (User Experience Questionnaire) test. The result of this research is that the availability of virtual guiding applications for the Bacan and Ternate Palaces has created an immersive cultural virtual tourism experience.

Intellectual Property Rights, or IPR, are essential for economic development and innovation, especially in the current digital era. However, certain aspects need to be considered in the context of Islamic financial law to ensure that IPR is applied relatively and by legal principles, especially law of Islam. This article analyzes the perspective of Islamic economic law regarding IPR in the current digital era, including its protection, use, and utilization. This study is a normative juridical study using a statute approach, which begins by investigating existing laws and regulations both in the positive legal framework and in the Islamic legal framework, which is based on the Koran, Hadith, and fatwas of the Ulama. Based on the study, it was found that even though IPR is not stated explicitly in the sharia, it refers to its essence, which is equated with property (mal), based on the norms, values, and principles contained in Islamic law, especially the mashed asy sharia theory, protection of IPR is very basic and integrated into the belief held by Muslims that Islam, which consists of monotheism, sharia, and morals, is an inseparable unity and illegal use of IPR is an injustice. The urgency of this study lies in the importance of IPR protection to encourage innovation and creativity in various fields, as well as the importance of considering Sharia principles in the use of IPR to provide optimal economic benefits for rights owners and society.