This research aims to empirically test and analyze whether financial distress, company size, leverage influence earnings management with industry type as a moderating variable in industries affected by COVID-19. This research uses a quantitative type of research. The population in this research is the quarterly reports of companies in the health, information and communications, transportation and logistics sectors as well as accommodation and food/drinks registered on the IDX in 2020-2022 during the COVID-19 pandemic. The number of samples used in this research was 63 companies obtained through purposive sampling. The data analysis methods used are multiple linear regression and Moderated Regression Analysis (MRA). The results of this study show that financial distress and leverage have a significant positive effect on earnings management. The research results also show that financial distress and leverage on earnings management which are moderated by industry type show a significant positive influence. Meanwhile, company size on earnings management shows an insignificant influence.

L'étude teste la relation entre le leadership transformationnel vert et le développement des employés mindfulness. The data for this research was collected from a sample of (35) individual teachers at the Karbala Technical Institute. The research used a survey method as a means of collecting data. It used a measurement tool that was prepared in light of previous studies. In order to collect research data, and in order to test the research hypotheses, a set of statistical tools were used, such as correlation coefficients, arithmetic means, standard deviations, and multiple regression analysis. The research results supported the hypothesis that green transformational leadership helps build workers’ mental alertness. In light of the results, a presentation was presented. Theoretical and practical implications.

This article discusses the effect of esg on company value with earnings management as an intervening variable in coal companies listed on the idx in 2020-2023. This research used explanatory research. The population in this study were companies listed on the idx in 2020-2023. Researchers used a purposive sampling method. The data analysis method used is Partial Least Square. The research results showed that The results of this study indicate that ESG partially has a significant positive effect on company value in coal companies in Indonesia throughout the period 2020 to 2023. While ESG simultaneously has a significant effect on company value with earnings management as an intervening variable. This study supports the Stakeholder theory, this provesthat stakeholder trust in the company due to good ESG performance leads to an increase in the company's value.

This study aims to identify the research status quo and development trends of research in the impact of government affiliation on firms' environmental, social, and corporate governance (ESG) performance using visualization analysis with Cite Space and VOS Viewer. We retrieved published papers (2002–2024) from the Web of Science Core Collection database with a topic search related to government influence and firms’ ESG Performance. We then generated author, institution, and country co-authorship networks to identify the top productive authors, institutions, and countries, respectively, to reveal the main research themes and explore the knowledge structure, the author co-citation network to identify the influential authors, and the keywords co-occurrence network to detect research hotspots and research frontiers. These analyses give information on the main contributing force of research in government affiliation and firms’ ESG performance at three levels of authors, institutions, and countries. 

The research is entitled "The influence of motivation and work discipline on employee performance at BKPSDM Pontianak City" and aims to determine the influence of motivation and work discipline on employee performance. To collect the necessary data and information, the author used primary data, especially through distributing questionnaires and interviews, as well as using secondary data, including internal data from the Pontianak City BKPSDM. The questionnaire used for the research variables is: Motivation (X1) and Work Discipline (X2) BKPSDM Pontianak City. Based on the survey results, the characteristics of the respondents were mostly male, the age of most workers was between 40 and 49 years, and the educational background of most of the respondents was in strata 1 (S1). Meanwhile, from the analysis results, the calculated F value was 96.868 and the F table value was 2.874. Therefore, it can be concluded that employee performance (Y) is determined jointly by motivation variables (X1) and work discipline (X2). Based on the t test, motivation (X1) is one of the factors that has a real influence on employee performance (Y). The work discipline variable is also one of the factors that has a real influence on employee performance (Y) at BKPSDM Pontianak City.

This research is aim to develop business strategy for OMG brand. OMG is an emerging beauty brand that sells cosmetics make up and skincare. OMG brand born to serve the lower socio-economic segment, offering high-quality beauty products. OMG believe that beauty plays important role in women’s life, increase their self-esteem, boost their confidence and leads them to achieve their dream. The purpose of OMG is to ensure all women in any background can still take care of their beauty by riding on the latest beauty trends without sacrificing their budget with ‘beauty that never fade’ campaign. As emerging brand with number one growth brand in lip make up OMG face fierce competition with numerous local and Chinese newcomers vying for consumer attention. As new comer, OMG brand have to create differentiation strategies in communicating products, establish a unique value proposition, and define brand identity. In analyzing way to find OMG ways for sustainable business, the author using in depth interview to manager level. The findings show that consumers take important roles and hold biggest bargaining power followed the capability of doing innovation in all marketing mix especially on product and promotion. The framework used for the strategy improvement is internal analysis (STP, Marketing Mix, Product Life Cycle Strategy, Ansoff and Agile Organization) and external analysis (PESTLE, Porter’s Five, Competitor Analysis). Based on the findings and the analysis through scenario planning, new strategy implementation in marketing mix plan for 4 years is formulated to achieved sustainable business

The research conducted aims to analyze the influence of leadership style and organizational culture partially or simultaneously on the performance of teachers and employees of SMK Negeri 4 Pontianak City. The population of this study were all teachers and staff at SMK Negeri 4 Pontianak City, totaling 53 people, while the sample taken was 30 teachers at SMK Negeri 4 Pontianak City. The results of the analysis through multiple linear regression show that the calculated F value > F Table value, namely 8.528 > 3.316 and it can be concluded that the Ho hypothesis is rejected and Ha is accepted. Thus, it can be interpreted that Performance (Y) is influenced jointly by the variables Leadership Style (X1) and Organizational Culture (X2). Partially, the calculated t value of the Leadership Style variable (X1), is 2.192 and t Table is 2.052 so that t Table is smaller than the calculated t and it can be concluded that in this study Leadership Style (X1) is partially a factor that has a significant influence on Performance ( Y). Partially, the calculated t value of the Organizational Culture variable (X2) is 2.640 and t Table is 2.052 so that t Table is smaller than the calculated t and it can be concluded that in this study, Organizational Culture (X2) is partially a factor that has a significant influence on Performance ( Y).

Bytwin by Ian, a brand that sells modest clothing, especially dresses, has faced a decreasing trend of Instagram page reach and impression since 2021, and impacted to declining sales revenue. In an effort to improve the performance, after doing the root cause analysis, this study conducts a survey for a better marketing strategy. The data survey includes a quantitative analysis in using Likert Scale and calculated using ANOVA statistical approach. The independent variable is the purchases frequency, and dependent variables is the aspects of reach, attention, interest and activation related to Instagram feed. The findings show a positive correlation between regular purchases and higher levels of engagement, with significant differences in activation among loyal customers. The framework used for the strategy improvement is internal analysis (RAIA Model, VRIO, STP, Marketing Mix, Product Life Cycle Strategy, and Social Media Marketing) and external analysis (Competitor Analysis). Based on the findings and the analysis, a strategy implementation plan for 6 months is formulated to improve Instagram engagement of Bytwin by Ian.

Maintaining sustainable business sales performance is essential for a company to meet its business strategy and perform profitability. This highlights the vital role of the sales department in the company’s success, as the sales team is the primary revenue driver. This research explores the sales staff productivity optimization through a comprehensive case study of Bank Oranye’s wealth management business division, aiming to address the challenges faced by the institution where the sales productivity declined consecutively in the last few years inlining with the declines of business sales revenues. These research objectives are figuring the causes of decline in sales productivity and identifying tools to improve the sales productivity. The research scope was limited in wealth management business, wealth products, sales revenues, and Bank Oranye’s internal sales management. Utilizing a comprehensive study approach, the research delves into the multifaceted aspects of a productivity and encompassing both internal and external factors that influence sales productivity in achieving sales revenue performance.  This research uses a qualitative methods research design with insights gathered from interviews and observations with key stakeholders, relationship managers, and sales managers. It also examines the challenges faced by the bank among the industry. The findings of the research reveal factors such as low sales effectiveness, low sales efficiency, manual transaction process are crucial factors in improving the sales productivity in wealth management business. The research identifies critical bottlenecks and inefficiencies in the existing sales transaction process. Based on the insights gathered from the analysis, it reveals that the role of digital tools and technology which integrated with the wealth system could streamline the sales process and is crucial in improving the sales productivity. This research provides valuable insight for the bank and similar industry in emphasizing the need to align digital sales strategies with the sales process model. The insight not only answers current sales productivity issues, but also improves customer satisfaction and operational services in digital customer engagement. The research findings offer a digital implementation strategy for Bank Oranye to improve their sales productivity

This research explores the dynamics in the banking sector driven by the expansion of digital banking services in Indonesia. Focusing on enhancing consumer engagement and loyalty within Mint's digital banking platform through gamification tactics, the study conducted an online survey with 195 participants selected based on their initial three months of Mint usage. Using chi-square analysis, correlations were explored between mission types, reward preferences, and placement, alongside factors like task priority, delay discounting, perceived value, and intention to participate. The findings reveal that individuals inclined towards delay discounting highly value practical rewards in gamification, particularly favoring diverse one-off tasks and instant rewards such as cashback. This approach not only boosts user engagement and loyalty but also resonates with preferences for tangible benefits in digital banking gamification. While this study underscores the need for further long-term research and broader applicability across developing countries, its insights offer practical implications for financial institutions aiming to optimize gamification strategies by aligning with user behavior and psychological factors

Abstract: This study explores strategic business planning for Vorta Beauty Clinic, focusing on internal resources, market segmentation, and competitive positioning within the rapidly evolving Indonesian beauty industry. Despite Indonesia's robust market growth, Vorta faces challenges in converting high social media engagement into actual sales. The research employs a mixed-method approach, integrating both qualitative and quantitative data to assess consumer behavior and strategic effectiveness comprehensively. Through interviews, content analysis, and surveys, the study identifies key internal and external factors influencing Vorta's market dynamics. The findings suggest that while Vorta benefits from advanced technology and skilled staff, inefficiencies in its booking system and high operational costs limit its market potential. Strategic recommendations include enhancing digital marketing, refining customer targeting, and optimizing operational processes to bridge the gap between customer engagement and transaction conversion. This comprehensive analysis provides actionable insights for Vorta to strengthen its competitive position in a densely populated market landscape.

This study aims to examine the influence of social media marketing and service quality on customer loyalty through consumer satisfaction as a mediating/intervening variable in the case of the Crepes Kite MSME in Desa Kapur. The author seeks to determine the extent to which these marketing factors affect the sustainability of Crepes Kite, which once had 8 branches and now has only 1 outlet remaining. In this study, each variable will be tested individually to understand the direct influence of social media marketing and service quality on loyalty, as well as the indirect influence of the independent variables through consumer satisfaction on customer loyalty. The research sample consists of 100 visitors who have visited Crepes Kite more than once. The method used in this study is path analysis, which is an extension of multiple linear regression. The results of this study include: (1) there is a significant direct influence of social media marketing and service quality on customer loyalty, (2) there is an indirect influence of social media marketing through consumer satisfaction on customer loyalty at Crepes Kite Desa Kapur, and (3) there is no indirect influence of service quality through consumer satisfaction on customer loyalty.

The integrity of e-learning platforms in modern corporate settings is compromised by the widespread occurrence of dishonest behaviour among employees. This study, which focused on quantitative analysis, was carried out at ABC Company, a prominent healthcare organization in Jakarta, with the aim of addressing this urgent matter. The study, using a quantitative methodology with a sample size of 287 participants, employed multiple regression analysis to investigate the characteristics that influence dishonest behaviours in e-learning environments. This research used Fraud Triangle Model, with three predictors of intention to conduct dishonest activities in e-learning program. These predictors are pressure, opportunities, and rationalization. The study's findings confirmed all proposed hypotheses, providing substantial insights into the intricate dynamics that contribute to employee misconduct in digital learning situations. The results revealed that pressure exerts a positive influence on employees' propensity to engage in academic dishonesty in e-learning programs. Also, it was found that the existence of opportunities significantly raises employees' propensity to cheat on an e-learning platform. Lastly, the result shows that rationalization increases employees' propensity to engage in dishonest activity on e-learning platforms. The findings of this research are crucial for managers who are responsible for maintaining integrity in e-learning systems. Managers can promote ethical behaviour among employees involved in digital learning projects by analysing and dealing with the recognized factors that influence it. This can be achieved by implementing specific methods tailored to address these factors. The study suggests that taking proactive measures based on its findings might effectively improve organizational integrity and maintain ethical standards in the ever-changing digital educational environments. This study adds to the wider conversation on business ethics and educational integrity by providing practical insights that might inform the establishment of policies and managerial practices to ensure ethical behaviour in e-learning settings.