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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.

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.

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 research examines and analyzes the impact of Islamic Work Ethics and Transformational Leadership on Job Performance with Mediating Role of Intrinsic Motivation. The method used in this research is the Quantitative method through questionnaire responses. 40 respondents are used as a sample of this research. The data analysis method of this research is Structural Equation Model (SEM) which utilize Partial Least Square (PLS). The results of the data analytics in this research are: (1) The Islamic Work Ethic do not have any positive significant impact on Job Performance. (2) Islamic Work Ethic do not have any positive significant impact on the Intrinsic Motivation. (3) Transformational Leadership has a positive significant impact on Job Performance. (4) Transformational Leadership has a positive significant impact on Intrinsic Motivation. (5) Intrinsic Motivation has a positive significant impact on Job Performance. (6) Intrinsic Motivation does not mediate the relations between Islamic Work Ethics and Job Performance. (7) Intrinsic Motivation mediates the relations between Transformational Leadership and Job Performance

The purpose of this study was to examine the effect of the source credibility of celebrity endorsers such as trustworthiness, expertise, and attractiveness) on brand attitudes and purchase intentions for endorsed brands. The type of sampling used is purposive sampling with a total of 300 respondents. The analytical method used is the Structural Equation Modeling (SEM) method using Smart PLS (Partial Least Square) software. This study finds that the trustworthiness, expertise, and attractiveness of a celebrity endorser have a positive and significant effect on brand attitude and purchase intention. This shows that the better the trustworthiness, expertise, and attractiveness of a celebrity endorser, the better the consumer's positive attitude towards the brand (brand credibility). Furthermore, the better the consumer's positive attitude towards the brand (brand credibility), the higher the purchase intention that arises from a consumer.

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.