Explore the evidence.
Understand the reach.

In the current era, skin and facial health is the main thing that is a concern, especially for women. Appearance has an important role in encouraging one's confidence. The supporting role of one's appearance is the use of skincare. The purpose of this study is to determine the influence of perceived value, brand image, and brand awareness on Lacoco brand equity in Surabaya. The sample in this study used accidental sampling of 100 respondents. The data collection method uses observation and questionnaires. The data processing technique used is a test of validity and reliability. Data analysis techniques include multiple linear regression tests, determination coefficient tests, and t-tests. From the results of the research hypothesis test, it was obtained that the variables of perceived value, brand image and brand awareness had a significant positive effect on Lococo brand equity where perceived value was formed due to customers' subjective assessment of the product and the benefits received by buying the product, brand image an effective one should meet the criteria of maker image, user image and product image to achieve the goals it sets, and consumers willing to buy a brand depend on consumer awareness and knowledge about the brand. In the moderation variable, brand awareness weakens the influence of brand image on brand equity, this is because the influence of perceived value on brand equity is an important aspect in understanding how the perceived value of consumers to a product or brand can impact overall brand value. When consumers have a high level of awareness about the brand and maintain a positive image of the brand, the value of the brand will increase.

As a result of the increasingly competitive industrial sector, employees become a highly valuable asset. Employees need to improve their quality and competence, followed by reasonable compensation to increase their productivity. On the other hand, employers shall provide a favorable working environment to produce a quality work life. This study aims to analyze the effect of outsourcing, compensation, and quality of human resources on the quality of work life of employees in the industrial area in Bekasi using the method of path analysis. The sample in this study consists of 100 employees selected with the purposive method. The findings of the study indicate that: 1) Outsourcing has no direct effect on the quality of work life, 2) Compensation has a positive direct effect on the quality of work; 3) Quality of human resources has a positive direct effect on the quality of work life4) Outsourcing has a positive direct effect on the quality of human resources, and 5) Compensation has a positive direct effect on the quality of human resources.

This study analyzes the effect of sustainable investment awareness and risk perception on students' interest in green finance instruments, with financial literacy as a mediating variable. A quantitative approach was used, involving 180 student respondents in the Special Region of Yogyakarta, who were selected through a purposive sampling technique using an online questionnaire via Google Forms. Data analysis was conducted using the SEM-PLS method through SmartPLS version 4.1.1.2. The results showed that sustainable investment awareness, risk perception, and financial literacy positively and significantly affect student investment interest in green finance. In addition, financial literacy acts as a significant mediator in the relationship between sustainable investment awareness and risk perception on interest in investing in green finance. This study contributes to developing literature on sustainable investment behavior among the younger generation, especially university students, by integrating financial literacy variables as a mediating mechanism. The findings expand the understanding of how psychological factors and financial knowledge influence investment decisions in sustainability.  

This research aims to contribute to solving the problem of tax evasion, by examine the impact of shareholders, intellectual capital, auditor reputation, and level of liabilities on tax evasion. The population is taken from manufacturing companies operating in consumer goods from 2017 to 2021 at IDX (Indonesia). The sample was selected using purposive sampling method. The dependent variable of this research is tax evasion. The independent variables are: type of shareholders, intellectual capital, auditor reputation and level of liabilities. The data analysis technique uses multiple linear regression, and it is processed using statistical software. The results found that domestic private shareholder, foreign private, the government, and individuals’ share holder have a significant negative impact on the Earnings Tax Ratio (ETR), which is a proxy for tax evasion. This means that all types of shareholders seek to avoid taxes, even in state-owned enterprises. Tax avoidance in Indonesia is difficult to eradicate because it is carried out by various parties, specifically tax officers, tax consultants, and taxpayers. The discussion of this research is limited to various factors that influence tax evasion. Subsequent research can identify how much the state loses due to tax evasion, which is carried out by tax officers, consultants, or by taxpayers. This research found that all types of owners avoid taxes. This can be prevented if the Indonesian government can 1) enforce the law, 2) increase the trust of taxpayers, 3) avoid showing off the luxurious life of tax officials and their families. 4) uphold honesty and avoid corrupt behaviour.

The global industrial world is significantly impacted by technological advancements, necessitating the establishment of regulations to enhance organizational implementation inside companies and attain optimal objectives. The norms of management accounting provide the provision of precise information for strategic and tactical decision-making in management. The objective of this study is to analyze the direct and indirect impact of accounting, environmental management, and strategy on company innovation. The study will also consider research and development activities and company size as control factors. Primary data will be used for the analysis. The sample size for this study consisted of 155 employees. The investigation involved collecting 112 samples using the Slovin formula. The analysis approach employed was multiple linear regression analysis. The study findings indicate that all variables exert a favorable impact on firm innovation. Therefore, the utilization of environmental management accounting and the execution of strategies in a reputable company will result in multiple innovations and strategies, including the reduction of product waste pollution, mitigation of global warming impacts, heightened awareness of minimizing environmental costs that may harm the environment, and the creation of new prospects for producing impeccable quality products.

This study aims to determine the influence of differentiation strategies, product quality, and price on purchasing decisions in Mataram coffee shops. The type of research used in this research is quantitative research. Meanwhile, the data used in this study is primary data obtained from respondents' answers to the questionnaire to be shared. The sampling method uses the accidental sampling method. The population in this study is visitors to Mataram coffee shops every day. The sample in this study was 75 respondents. The data analysis in this study used multiple linear regression using validity test, reliability test, multiple linear regression analysis test and t hypothesis test and determination coefficient test with the SPSS 26 For Windows statistical application program. The results of this study show that differentiation strategies, product quality, and price have a positive and significant effect on consumer purchasing decisions. Mataram coffee shop management should improve marketing strategies in the form of more competitive prices, good product quality, and innovative differentiation strategies in an effort to improve purchase decisions. By implementing the right differentiation strategy in mataram coffee shops. By implementing the right differentiation strategy, Mataram coffee shops can increase the attractiveness of their products, attract new customers, and build long-term loyalty. Therefore, differentiation remains an element that needs to be strengthened to strengthen the business position in the midst of fierce competition.

This study analyzes the effect of sustainable investment awareness and risk perception on students' interest in green finance instruments, with financial literacy as a mediating variable. A quantitative approach was used, involving 180 student respondents in the Special Region of Yogyakarta, who were selected through a purposive sampling technique using an online questionnaire via Google Forms. Data analysis was conducted using the SEM-PLS method through SmartPLS version 4.1.1.2. The results showed that sustainable investment awareness, risk perception, and financial literacy positively and significantly affect student investment interest in green finance. In addition, financial literacy acts as a significant mediator in the relationship between sustainable investment awareness and risk perception on interest in investing in green finance. This study contributes to developing literature on sustainable investment behavior among the younger generation, especially university students, by integrating financial literacy variables as a mediating mechanism. The findings expand the understanding of how psychological factors and financial knowledge influence investment decisions in sustainability.  

The rapid advancement of technology has changed the world's civilization rapidly and provided many benefits to humans in various activities. Every individual, from children to adults will adapt to technology because daily life is very interchangeable to the use of technology, especially the internet to access social media, watch movies to find the latest news that spreads quickly. This study aims to identify the influence of Empathy, Self-Control and Parenting Style on adolescent Cyberbullying Behavior on Instagram social media. This study uses a quantitative method with a sampling technique, namely purposive sampling involving as many as 104 adolescent Instagram users as respondents. The instrument in this study is in the form of a questionnaire that is distributed through Google Form. The data of this study was tested using SPSS (Statistical Product and Service Solutions) software. The results of this study show that Empathy has a positive and significant influence on Cyberbullying behavior.Self-Control has a negative but not significant influence on Cyberbullying behavior. Parenting has a positive but also insignificant influence on Cyberbullying behavior. The results of this study indicate that the empathy factor is more dominant in influencing adolescent cyberbullying behavior when compared to self-control and parenting style.

This study aims to analyze the influence of social media use, technology utilization, and e-recruitment on the interest of Generation Z in career opportunities in applying for jobs. Gen Z has a high reliance on technology and social media, which has an impact on the way they search for and apply for jobs. The method used in this study is a quantitative method. The data source in this study uses primary data. The data collection technique uses a google form questionnaire. The population in this study is active students who take their TA thesis. Even 2023/2024 at the Faculty of Economics and Business, Prof. Moestopo University (Religious). The sample in this study is 30 people. The sampling method is random sampling. The data analysis in this study uses multiple linear regression using validity test, reliability test, classical assumption test and t-hypothesis test and determination coefficient test. The results of the study show that the use of social media, the use of technology, and e-recruitment have a positive influence on Generation Z's interest in career opportunities in applying for jobs. Social media plays a role in disseminating vacancy information widely. Generation Z relies heavily on social media as a source of information and a means to explore career opportunities. Technology, such as online job search platforms, social media, and digital communication tools, provides easy access and quick information, thereby increasing their interest in finding and applying for jobs. Generation Z tends to be more interested in the recruitment process that is carried out online compared to conventional methods.

The aim of this study is to evaluate the convenience, promotion, and security factors associated with the use of Shopee Pay electronic currency by visitors in malls in the Central Jakarta region. The study sample comprises persons who frequent shopping malls in the Central Jakarta Region. This survey includes a group of 103 persons who use Shopee Pay electronic money in the mall area of Centra Jakarta. The sample selection was carried out using the method of incidental sampling. The data used in this study include primary data, especially questionnaires that were distributed to respondents. The study results suggest that the convenience and promotional activities have a positive influence on the decision to use Shopee Pay digital currency. This suggests that the choice to utilise electronic currency is impacted by factors such as convenience and promotional offers. Before proceeding, consumers will evaluate whether a system would streamline their activities, considering the wide array of attractive offers offered by the shopeepay site, as well as compelling marketing about available specials on the platform. Furthermore, security concerns negatively affect the willingness to use Shopee Pay as a digital payment option. This text explores the relationship between security and the choice to use electronic money. Before choosing the Electronic Money platform, customers must ensure that the funds saved in the electronic wallet will be protected and resistant to unauthorised access, therefore reducing the likelihood of unwanted events.