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Although many studies on green marketing were conducted, factors influencing consumers toward their green purchases, for instance, perceived consumer effectiveness, still need to be explored. This study investigates factors such as eco-labels, product attributes, perceived consumer effectiveness, and environmental concern about green product purchases. The study surveyed 200 Indonesian students who purchased and used The Body Shop products. Overall, all the proposed hypotheses are supported. Specifically, eco-labels positively affect both product attributes and perceived consumer effectiveness. While both products attributes and perceived consumer effectiveness positively influence environmental concerns. The last hypothesis related to environmental concerns and green purchases also shows a positive relationship. Lastly, a green marketing strategy is discussed and proposed as the study's implication.

The optimal implementation of waqf is believed by some literature as a solution to various socio-economic problems of the community. However, the public's interest in waqf is lacking. This study aims to analyze the factors that can increase interest in waqf for the community. The population in this study was the people of Cirebon Regency, Indonesia, and 205 respondents were taken from the population. Data were collected by distributing questionnaires with a scale of 1-6. The data collected in this study were analyzed using the structural equation model method with Smart-PLS. The analysis results show that religiosity and attitude affect people's waqf intentions, but perceived behavioral control and subjective norms have no effect. On the other hand, this study found that awareness can affect religiosity and perceived behavioral control. Meanwhile, trust is also proven to have an effect on subjective norms and attitudes.

This study aims to identify the relationship between gender diversity and tax avoidance practices in some Southeast Asian countries mediated by corporate sustainability. Data were obtained from five Southeast Asian countries that have published annual reports from 2015 to 2021 through panel regression analysis. The result of this study showed the presence of a high number of boards of directors could suppress tax avoidance practices. Besides, it indicates that gender diversity affects tax avoidance, and after being mediated by corporate sustainability, it also shows an effect on tax avoidance. As a mediating variable, corporate sustainability mediates the relationship between gender diversity and tax avoidance. This literature provides new insights into the low percentage of female directors in company management and the absence of a law regulating the proportion of directors in company management. This study provides knowledge to the government and company management to improve accounting and tax regulations within and outside the company. Besides, this study also shows the relationship between gender diversity and corporate sustainability on tax avoidance practices and that the presence of female directors in the company can minimize tax avoidance and increase corporate sustainability.  

This study examines and analyzes the influence of Internal Marketing and Organizational Commitment on Employee Performance mediated by Psychological Capital. The study is conducted on employees of a sugar factory (PT. Madubaru) located in Bantul, Yogyakarta, with a sample size of 60 respondents. Data analysis uses quantitative methods of Structural Equation Modeling (SEM). The results show that; (1) Internal Marketing and Organizational Commitment owned by the company have a positive and significant influence on the Psychological Capital of employees who work in a factory. (2) Psychological Capital of company employees positively and significantly influences employee performance in the factory. (3) Psychological Capital on factory employees partially mediate Internal Marketing and Organizational Commitment to Employee Performance working at PT Madubaru, Yogyakarta.

This study investigates the determinants of behavioral intention to purchase a green product, such as relative advantage, compatibility, ease of use, and visibility of the attitude and its effect on behavioral intentions. This study employed a quantitative research method. A purposive sampling method was used to collect the data. A total of 300 respondents were successfully managed. The proposed hypotheses are tested using structural equation modeling (SEM). The study finds that relative advantage, compatibility, ease of use, and visibility positively affect attitudes. Furthermore, the attitude has a positive influence on behavioral intentions.

The system implemented by the Health Social Security Administering Agency (BPJS) Samarinda is to carry out the Socialization program of the National Health Insurance for Healthy Indonesia Card (JKN-KIS) program to the Business Entity Wage Recipient Workers segment, the program to increase membership by conducting Telemarketing, Mapping, Canvasing, O.S.X. & O.S.S., and synergizing with the relevant District Attorney providing administrative sanctions based on Presidential Regulation number 86 the year 2013. This study aims to identify obstacles and strategies implemented by Health Insurance-BPJS Samarinda to increase membership in the Business Entity Wage Recipient Workers segment. The method used in this study is a qualitative approach by analyzing the data descriptively. Data collection techniques were by conducting observations, interviews, and questionnaires to business entities in the city of Samarinda; as many as 60 respondents were to find out that the business entity had registered its workers in the J.K.N.'s program. This study found obstacles such as a lack of awareness of health insurance, workers registered in the non-wage and unemployees, high turnover of workers, and administrative sanctions that have not been implemented according to the applicable law.

The Indonesia Stock Exchange has experienced high growth in its 32 years. The Composite Stock Price Index rose 1.012% in that period, or an average of 31.63% per year. This study analyzes the risk premium on the Indonesia Stock Exchange (IDX) in the last 32 years. In this study, we found the following facts. First, the risk premium at IDX is 2.24% per year if using annual data and 5.54% when using annualized monthly data. It seems that the risk premium in IDX is sensitive to the return calculation horizon used. Second, in the 1997-1998 economic and 2008 financial crises, the risk premium experienced a sharp decline but was followed by a sharp increase in the following months. Third, the macroeconomic variables of inflation and currency exchange rates significantly affect the risk premium, but the interest rate does not. The effect of macroeconomic variables on the risk premium is also sensitive to the horizon of the return calculation used. The results above are when using annual data. The three macroeconomic variables do not affect the risk premium when using monthly data.

The objective of this study is first to investigate the benefits of digital payment toward switching consumer behavior in using the OVO application as a tool for payment transactions. The involved variables are perceived usefulness, perceived ease of use, self-efficacy, security, and trust, switching intention. This study used the quantitative approach and study design used in this research, which is explanatory research. the population in this study consisted of university students who had previously used the OVO application for payment transactions in Yogyakarta. The sampling technique used was non-probability sampling, with the most significant number of samples being 300 people. The data collection technique uses a questionnaire that has been tested for validity and reliability. The data analysis technique used is Amos. Findings show that all hypotheses are accepted. It means all users believe that OVO digital payments benefit users in payment transactions. from the research conducted, the results showed that all relationships between hypotheses are positive and can be assessed from the minimum score if C.R showed a value more significant than 1.96 and less than 0.05 to the p-value, then there is a positive.

The purpose of this study is to explain and analyze the effect of the e-servicescape dimension on perceived value and loyalty to e-commerce sites in Indonesia. The sampling technique used a non-probability sampling technique with a sample of 195 respondents who had shopped at e-commerce more than three times. Data collection is done by spreading the distribution through WhatsApp, Instagram, and Facebook. The research variables consist of aesthetic appeal, layout & functionality, and financial security as independent variables, perceived value as a mediator, and attitude and behavior loyalty variables as dependent variables. The study used AMOS 24 to analyze the data. The results of the study show that the three independent variables are only layout & functionality that have a positive and significant effect on consumers' perceived value perceptions, while the variables of aesthetic appeal and financial security harm perceived value. Furthermore, the perceived value variable has a positive and significant effect on attitude and behavior loyalty as well as attitude loyalty has a significant positive effect on behavioral loyalty. The implication of this research is to add literature and insight for e-commerce players in Indonesia to increase the aesthetic appeal of online stores and financial security so that consumers are loyal in attitude and behavior and that practices that can harm consumers and negatively impact e-commerce players do not occur. Research needs to do further research on the same object but with different results or different objects, such as electronic products or e-commerce bills.

This study aims to examine and analyze the influence of green creativity and environmental commitment on business performance by considering the mediating influence of circular economy implementation in batik craft small and medium industries in Sleman Regency. This study is carried out using a quantitative method, with several samples of 120 respondents, the owner or manager of the natural dye batik crafts enterprise in Sleman Regency. The sampling technique is using a non-probability sampling technique. The data is collected by distributing questionnaires electronically. The research variables used in this study are green creativity and environmental commitment as the exogenous variable, business performance as the endogenous variable, and circular economy implementation as mediating variable. The data analysis is carried out using Partial Least Square (PLS) with the software of SmartPLS 3.0. The results of this study show that: (1) Green creativity has a significant favorable influence on the business performance of batik craft SMEs in Sleman Regency; (2) Environmental commitment has a significant positive influence on circular economy implementation; (3) Circular economy implementation has a significant positive influence on business performance, and (4) Circular economy implementation is not proven as mediating variable in the relationship of environmental commitment and business performance in batik craft SMEs in Sleman Regency. This study provides suggestions for batik owners to increase the creation of product samples for customers by utilizing virtual services to reduce the exploitation of natural resources. Further research is required at different times since this study is carried out during the Covid-19 pandemic.

The objective of this study is to examine and analyze the influence of human resource (HR) practices in Islamic perspective on service performance. This study is carried out on Sharia Savings and Loans Cooperatives of Tamzis Bina Utama (TAMZIS) in the DIY Provinces, Indonesia. The data analysis is carried out using quantitative method with Structural Equation Modeling (SEM), and processed with SmartPLS software. The findings in this study indicate that there is a positive and significant relationship in: (1) Recruitment and selection in Islamic perspective on service performance; (2) Training and development in Islamic perspective on service performance; (3) Performance appraisal in Islamic perspective in on service performance; (4) Recruitment and selection in Islamic perspective on service performance moderated by Islamic principles; (5) Training and development in Islamic perspective on service performance moderated by Islamic principles. The findings also indicate that there is a negative and insignificant influence between performance appraisal in Islamic perspective on service performance moderated by Islamic principles in employees of Sharia Savings and Loans Cooperatives of Tamzis Bina Utama in the DIY Provinces, Indonesia.

Previous studies analyzing the relationship between the performance of rural banks and the COVID-19 pandemic are very limited in number. This study aims to find out how the impact of the COVID-19 pandemic on the performance of rural banks in Indonesia. This study uses panel regression data to examine the effect of the COVID-19 pandemic on the capital adequacy ratio (CAR) from the capital aspect, non-performing loan (NPL) from the asset quality aspect, return on assets (ROA) from the earning aspect, and cash ratio (CR) from the aspect of liquidity. Our findings explain that the COVID-19 pandemic has a positive effect on CAR and NPL, a negative effect on ROA, and no effect on CR.

The purpose of this study is to examine and analyze (1) the effect of transformational leadership on readiness to change, (2) the effect of transformational leadership on employee motivation, (3) the effect of readiness to change on employee performance, (4) the effect of employee motivation on employee performance, (5) the effect of transformational leadership on performance mediated by a readiness to change and (6) the effect of transformational leadership on employee performance mediated by employee motivation. The technique in this study uses a survey with 80 employees of PT. Lestari Main Karsa as a sample. The statistical method uses Partial Least Square (PLS). This study examines several hypotheses which include transformational leadership, readiness to change, employee motivation, and employee performance. The results of this study indicate that transformational leadership positively affects employee readiness to change. Transformational leadership also has a positive effect on employee motivation. The other hypotheses are that readiness to change has a positive effect on employee performance, and work motivation also has a positive effect. The mediating role of readiness to change and work motivation also has a positive effect on the relationship of transformational leadership to employee performance. Transformational leadership, readiness to change, and work motivation have a positive effect on performance. This study can be used as a guide for the company in improving employee performance.

Using Attribution Theory, this study aims to examine several predictor variables such as independence, objectivity, professional skepticism, and the ability and experience of investigative auditors that potentially affect the effectiveness of audit procedures in revealing fraud. This research involved a total of 120 auditors consisting of auditors of the Supreme Audit Agency of the Republic of Indonesia (BPK) and auditors of the Indonesian Financial and Development Supervisory Agency (BPKP) representatives of the Special Region of Yogyakarta Indonesia as the research sample. The regression analysis revealed that the professional skepticism, the ability, and the experience of the investigative auditors had a significantly positive effect on the effectiveness of audit procedures in revealing fraud. The results serve as a material consideration for government auditing agencies, such as the BPK and BPKP to increase their effectiveness in implementing audit procedures using various means, such as through sustainable training and education programs as well as by increasing professional skepticism in conducting audits.

This study aims to analyze the effect of perceived organizational support and psychological capital on work performance mediated by organizational citizenship behavior on employees of PT. X Yogyakarta. This research used a purposive sampling technique with a total of 40 respondents who are employees of PT. X in Yogyakarta. The analytical test tool used in this research is SmartPLS with SEM (Structural Equation Modelling) analysis method. The results of this study are that (1) perceived organizational support does not affect organizational citizenship behavior, (2) psychological capital does not affect organizational citizenship behavior, (3) organizational citizenship behavior does not affect work performance, (4) perceived organizational support affects work performance, (5) psychological capital affects work performance, (6) organizational citizenship behavior does not mediate between perceived organizational support on work performance, and (7) Organizational citizenship behavior does not mediate psychological capital on work performance

This study aims to investigate the implementation of supply chain agility in mediating the relationship between absorptive capacity and competitive advantage. The object of this study was some cafes and modern restaurants that have over 500 Instagram followers, while the subjects of this study were individuals that manage the cafes and restaurants. The data of three variables of this study were collected using a valid and reliable questionnaire. The data were analyzed using Structural Equation Modeling (SEM) which is a statistical analysis technique that incorporates factor analysis and simultaneous equations. The analysis was performed using AMOS 22.0. The results indicated that absorptive capacity has a positive and significant effect on supply chain agility, while supply chain agility has a positive and significant effect on competitive advantage, absorptive capacity has a positive and significant effect on competitive advantage, and supply chain agility has a positive and significant effect in mediating the relationship between absorptive capacity and competitive advantage.

This study aims to examine the effect of ownership structure on the level of agency conflict and examine the effect of corporate debt levels on the relationship between ownership structure and agency in manufacturing companies which is listed on the Indonesia Stock Exchange (IDX). In this study, researchers use two ownership structures, namely family ownership and insider ownership. The ownership structure is measured by the percentage of share ownership by family and insiders. The population of this study is all manufacturing companies listed on the IDX (Indonesian Stock Exchange) from 2017 to 2019. This study uses the purposive sampling technique. This study also has 19 companies with family ownership structures and 21 companies with insider ownership structures as samples. The data analysis technique uses descriptive statistical analysis by SPSS. The results of this study indicate that family ownership and insider ownership have a negative effect on the level of agency conflict in the company. In addition, this study also proves that the level of debt in the company strengthens the relationship between ownership structure and the level of agency conflict.

The development of information technology has changed the business model of firms in the industry that are in contact with technology. One of them is in the music industry, which currently has penetrated the online platform with a series of accompanying issues. This study uses a conceptual approach to Technology Acceptance Model to understand this relationship. Although in fact similar research has been carried out by a number of researchers, this topic remains an interesting object to study considering that technology acceptance cannot be separated from the environment in which consumers are located. This research was conducted with a quantitative approach to test the research hypotheses using data obtained from questionnaires distributed to 102 respondents spread across the Yogyakarta area. This study found that perceived usefulness and perceived price do not have a significant influence on perceived value. On the other hand, perceived playfulness and perceived ease of use have a significant influence on perceived value. This finding emphasizes that the online music business is more in touch with entertainment products. With respondents who are dominated by young people in a developing country, it is shown that pleasure is a highly prioritized part of overcoming other considerations, especially price and usability. Another finding is that the greater the perceived value of online music, the higher the intention in purchasing the product would be. This study adds to the literature and information about how consumers respond in different regions (Yogyakarta, Indonesia) as one the developing countries on the factors that affect the perceived value and purchase intention, thus it can be used to test the generality of the results of previous studies.

This study aims to examine the effect of corporate governance mechanisms on the percentage of profits in manufacturing companies. The population in this study is manufacturing companies in the industrial & chemical sector, which are listed on the Indonesia Stock Exchange (IDX) during the 2017-2019 period. The samples were selected using the purposive sampling method and resulted in 34 manufacturing companies in the industrial and chemical sectors. Data were taken from the Indonesia Stock Exchange for the 2017-2019 period. The independent variable in this study is corporate governance with a focus on the board of commissioners and the audit committee, while the dependent variable is the effect of profit percentage on manufacturing companies. This study used simple linear regression analysis. From the regression analysis in this study, the two corporate governance proxies which include the board of commissioners and the audit committee have a significant positive effect on company profits. These results provide evidence that the existence of a board of commissioners and an audit committee in manufacturing companies in Indonesia has been effectively associated with the company’s profit percentage gain.

This study aims to examine and analyse the effect of green transformational leadership and green attitude on green organisational citizenship behaviour mediated by emotional intelligence. This research was conducted at Batik Warna Alam SMES in Klaten, Central Java, with 118 respondents. Analysis of the data used is the quantitative method of Structural Equation Modelling (SEM) SMART-Partial Least Square (PLS) Software. This study indicates that: (1) There is a positive and significant effect between green transformational leadership on emotional intelligence. (2) there is a positive and significant effect between green attitude to green attitude (3) there is a positive and significant effect between emotional intelligence on green organisational citizenship behaviour. (4) there is a positive and significant effect between green transformational leadership on green organisational citizenship behaviour (5) there is a positive and significant effect between green attitude and green organisational citizenship behaviour (6) there is a positive and significant effect between green transformational leadership on green organisational citizenship behaviour mediated by emotional intelligence (7) there is a positive and significant effect between green attitude and green organisational citizenship behaviour mediated by emotional intelligence at Batik Warna Alam SMEs in Klaten, Central Java.