ESMB - The Eastasouth Management and Business ISSN International Centre | ISSN: 2963-3591 (online) | ISSN: 2985-7120 (Print) ESMB - The Eastasouth Management and Business is a peer-reviewed journal and open access three times a year (January, May and September) published by Eastasouth Institute. ESMB aims to publish articles in the field of Strategic management, Operations management, Marketing and Sales, Supply chain and logistics, Human resource management, Leadership, and organization management, International business, Sustainable business, Information technology management, Risk and security management, Business ethics and corporate social responsibility. ESMB accepts manuscripts of both quantitative and qualitative research. ESMB publishes papers: 1) review papers, 2) basic research papers, and 3) case study papers. ESMB has been indexed in, Crossref, and others indexing. All submissions should be formatted in accordance with ESMB template and through Open Journal System (OJS) only.
Bridging Marketing and Finance: A Systematic Review of the Strategic Brand Risk and Firm Value Nexus
This study systematically reviews and synthesizes the relationship between strategic brand risk and firm value by bridging marketing and finance perspectives within the emerging marketing and finance nexus. It explores how brand related risks evolve from traditional marketing concerns into strategic financial assets that influence firm valuation and investor trust. Following the PRISMA 2020 guidelines, a Systematic Literature Review (SLR) was conducted using the Watase UAKE platform integrated with Scopus. 47 peer reviewed articles published between 2015 and 2024 were analyzed through bibliometric mapping (VOSviewer 1.6.20) and thematic content analysis to identify dominant theories, constructs, and causal mechanisms linking brand risk and firm value. Findings reveal a paradigm shift from customerbased brand equity to strategic brand risk management, emphasizing sustainability signaling and corporate legitimacy. The literature is grounded in five key theories: Stakeholder Theory, Signaling Theory, Brand Equity Theory, ResourceBased View, and Legitimacy Theory. The relationship between brand risk and firm value is primarily indirect mediated by CSR engagement, corporate reputation, and consumer trust, and moderated by sustainability orientation and strategic brand innovation. Theoretically, this study enhances understanding of brands as financial instruments that mitigate market volatility and signal corporate integrity. Methodologically, it integrates bibliometric and thematic approaches to capture the longitudinal evolution of cross disciplinary research. Practically, it provides insights for CMOs and CFOs to design risksensitive brand strategies that enhance investor confidence and shareholder value.
Copyright (c) 2026 Vivi Bintari, Ratih Hurriyati, Puspo Dewi Dirgantari, Dexi Triadinda https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Role of Stakeholders in the Governance of Street Vendors in Metro City
Street vendor governance in developing countries presents complex challenges between protecting economic rights and maintaining public order. This study aims to analyze stakeholder roles, relationships, and interactions in street vendor governance in Metro City, and identify supporting and inhibiting factors affecting policy implementation effectiveness. Using a descriptive-exploratory qualitative approach, data were collected through semi-structured interviews with nine informants including government agencies, vendor associations, and media, complemented by observation and documentation. Results indicate that governance involves three systematic stages: planning, implementation, and evaluation with collaborative participation from the Trade Office, Civil Service Police Unit, Public Works Office, Transportation Office, Cooperatives and SMEs Office, and vendor associations based on Regional Regulation Number 09 of 2017. Supporting factors include comprehensive regulation, cross-sector coordination, government-association synergy, and program innovations such as Kue Ping and MAPAN Store. However, governance effectiveness is hindered by inadequate infrastructure at relocation sites, vendor resistance, low legal awareness, weak public trust, and limited human resources and budget. The study recommends infrastructure improvement, enhanced communication transparency, continuous education programs, dedicated budget allocation, digitalization of monitoring systems, and balanced enforcement mechanisms to achieve sustainable street vendor governance.
Copyright (c) 2026 Theresia Helen Simarmata, Dedy Hermawan, Intan Fitri Meutia, Bambang Utoyo https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work Life Balance and Flexible Work Arrangement on Employee Performance with Satisfaction as a Mediation (Case Study of Compassion Indonesia Employees)
This study aims to explain the influence of Work Life Balance (WLB) and Flexible Work Arrangement (FWA) on employee performance with job satisfaction as a mediating variable in Compassion Indonesia employees. This study uses a quantitative approach with a cross-sectional survey design. The sample was taken was 141 employees from Compassion Indonesia. The data collection method in this study was a questionnaire with a Likert scale. The analysis techniques used were descriptive analysis, validity test, reality test, composite reliability, average variance extracted (AVE), R test, and f test. Based on the hypothesis test, the result obtained were that job satisfaction, Work Life Balance (WLB) and Flexible Work Arrangement (FWA) have a positive and significant effect on the performance of Compassion Indonesia employees. The suggestion for future research is to develop further studies to identify the factors that encourage employees to improve performance.
Copyright (c) 2026 Difi Alfa Wijayana Murdowo, R Tri Priyono Budi Santoso, Yeyen Komalasari, Gilbert Nainggolan https://creativecommons.org/licenses/by-sa/4.0
Tracing the Evolution of the Self-Brand Connection Concept in Global Marketing Research: A Bibliometric Perspective
This paper examines the evolution of the self-brand connection concept in global marketing research by adopting a bibliometric approach. The current study maps the important relationships of SBC with related concepts like brand loyalty, brand love, social media, and customer engagement in order to show how SBC has taken a central position in understanding the consumer-brand relationship. Bibliometric methods like co-citation, co-authorship, and keyword analysis will be used to disclose the intellectual structures and thematic trends over time. The findings show that the SBC concept has emerged and further developed with advances in digital engagement and social media, reflecting the greater importance of online platforms in shaping consumer emotions and behaviors. This research contributes to a better theoretical and practical understanding since the study gives a comprehensive overview of SBC literature and indicates emerging areas for future research.
Copyright (c) 2026 Loso Judijanto, Gilang Pranajasakti https://creativecommons.org/licenses/by-sa/4.0
The Principle of Freedom of Contract in Property Business Agreements in Indonesia
The principle of freedom of contract is one of the fundamental principles in contract law that gives the parties the authority to determine the content and form of the contract according to their wishes. In the practice of property business in Indonesia, this principle plays an important role because property transactions involve high economic value and complex legal relationships. However, in reality, the application of the principle of freedom of contract is often faced with the issue of bargaining imbalance, especially between property businesses and consumers. This condition creates the potential for abuse of freedom of contract that can harm one of the parties. This study aims to examine the application of the principle of freedom of contract in property business agreements in Indonesia and to analyse the normative limitations that govern it. This study uses a normative legal research method with a legislative and conceptual approach. The results of the study indicate that the principle of freedom of contract in property business agreements in Indonesia is not absolute and must be limited by the principles of good faith, propriety, and fairness. The application of this principle in practice still tends to be formal, especially in standard agreements that limit the scope for negotiation for the weaker party. Therefore, the state and judicial institutions must play a role in ensuring that freedom of contract is applied in a balanced and fair manner and provides legal certainty for all parties involved in property business.
Copyright (c) 2026 Zaenal Mustofa, Hiro Phakin https://creativecommons.org/licenses/by-sa/4.0
Spatial Mapping of Historical Flood Intensity Impacting Automotive Facilities in Jabodetabek
Flooding is a recurring hydrometeorological disaster that has a significant impact on Jabodetabek, including the sustainability of the automotive industry as one of the country’s strategic sectors. This study aims to map the historical flood intensity and analyze its implications for automotive supply chain facilities. Sentinel-1 imagery was applied to detect inundation, complemented by permanent water body and built-up area masking from Sentinel-2, as well as the integration of spatial data on road networks and automotive facilities. The results indicate that more than 53% of the affected area experienced recurrent flooding (>25 times), with Bogor City, Bekasi Regency, and Tangerang Regency being the most extensively inundated regions. A total of 61% of automotive facilities were exposed to flooding, and 47% of the road network in Jabodetabek was inundated at least once over the past five years. These findings highlight systemic vulnerabilities that threaten the continuity of the Just-in-Time supply chain, marked by potential production delays, increased logistics costs, and reduced efficiency. This study recommends integrating spatial risk analysis into facility planning, strengthening infrastructure, providing alternative distribution routes, and leveraging GIS-based digital technologies to enhance visibility and resilience of the automotive supply chain in Jabodetabek.
Copyright (c) 2026 David Hasudungan Simangunsong, Anton Mulyono Azis https://creativecommons.org/licenses/by-sa/4.0
The Effect of Online Consumer Reviews and Brand Image on Willingness to Buy at UC.N.CO Fashion Store with Brand Trust as a Mediation Variable (Case Study of UC.N.CO Store Customers in Berawa, Bali)
Willingness to Buy is a person's desire or intention to make a purchase after obtaining various information, either directly or indirectly. In the local fashion industry, such as UC.N.CO Berawa, purchasing decisions are not only influenced by product offerings, but also by other people's reviews and consumer perceptions of brand names/images. It is no longer new that online reviews are the main reference before purchasing, while a strong brand image can foster confidence that the product is worth choosing. These two aspects are related and form Brand Trust, which can encourage consumers to buy. This study was conducted with the aim of analyzing the influence of Online Consumer Reviews and Brand Image on Willingness to Buy, with Brand Trust as a mediating variable. The study was conducted using a quantitative approach with data collection using a Google Form questionnaire distributed to consumers who had visited or shopped at UC.N.CO Berawa. Seventy-seven respondents were collected using accidental sampling techniques. The data were analyzed using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method to detect the relationship between variables. The results of the study indicate that Online Consumer Reviews and Brand Image have a positive and significant effect on Brand Trust. However, neither has a significant direct effect on Willingness to Buy. Furthermore, Brand Trust plays an important role as a variable that connects these two factors with Willingness to Buy. These findings provide additional evidence that brand trust is a determining factor in consumer purchasing decisions, especially in the fashion industry.
Copyright (c) 2026 Beny Prasetyo, Gusti Ngurah Joko Adinegara, I Gusti Bagus Rai Utama, Tri Priyono Budi https://creativecommons.org/licenses/by-sa/4.0
Analysis of the Utilization of Online Product Registration Services ASROT BPOM by Traditional Medicines SME’s PPJAI Members Through the Technology Acceptance Model (TAM) Approach in the Working Area of the BPOM Banyumas
This research will attempt to evaluate the degree of acceptance of the application of e-registration of traditional medicines and food supplements, otherwise known as the ASROT application, through the Indonesian Natural Herbal Medicine Association (PPJAI), with the application of the Technology Acceptance Model (TAM) approach, with the addition of the 'trust of the government' component. Digitalization of public services, such as traditional medicine registration, will increase the efficiency, transparency, and accountability of the services being rendered. However, with the adoption of the digital system, many challenges have arisen, such as adapting users to the system, the complexity involved, as well as its inability to provide users with the necessary features. This will explore the relationship of Perceived Usefulness (PU), Perceived Ease of Use (PEOU), and Trust of the Government as seen in its impact on Attitude Towards Use (ATU), as well as its subsequent impact on Intention To Use (ITU) the application. With this, researchers will apply the use of a Quantitative method with a questionnaire as the medium through which the researchers will seek information from PPJAI members. This will allow the researcher the flexibility in terms of formulating their hypotheses that will seek to show its effect on its enjoyable use, with the addition that the ease with which the application will allow the user, as well as its reliance on the trust that the citizen gives. This will offer strategic recommendations with regard to this aspect, as researchers will seek to evaluate them. With this, researchers will offer theoretical contributions with regard to the literature being established as it relates to this aspect.
Copyright (c) 2026 Winanto Winanto, Sri Widiyanesti https://creativecommons.org/licenses/by-sa/4.0
Optimizing Food Distribution Facility Inspections in the Archipelagic Working Area of Loka Pom Tanimbar Through Geographic Information Systems and Social Network Analysis
The geographic conditions of the archipelagic region within the working area of Loka POM Tanimbar, combined with limited access to transportation and infrastructure, have led to uneven coverage in food distribution facility inspections. Data from these inspections reveal that the risk to food safety remains relatively high, as supervision has not been fully risk-based or regionally targeted. As such, optimizing inspections is crucial for improving business compliance with regulations and enhancing public protection. This study aims to identify the vulnerability profile of non-compliant food distribution facilities at the sub-district level, analyze the characteristics of the inspection network, and provide actionable recommendations for optimizing food distribution facility inspections through spatial and social network analysis. Using a descriptive quantitative method and Geographic Information System (GIS) approach with QGIS, along with the SIPT database from BPOM, spatial analysis through Hot Spot Analysis (Getis-Ord Gi*) and Global Moran's I in ArcGIS identified patterns of vulnerability in food distribution. Social Network Analysis with Gephi assessed the inspection network structure. The results showed that inspections were focused in administrative and economic centers like Tanimbar Selatan and Moa Lakor, with 13 sub-districts remaining unreached, creating blind spots for non-compliant food circulation. Expired products were the predominant issue, indicating poor stock management and internal control among business operators. Spatial analysis pinpointed Tanimbar Selatan as a high-risk hotspot, while network analysis revealed a centralized inspection structure lacking horizontal connectivity between regions. The study's main contribution is recommending a spatial- and risk-based inspection strategy that is adaptive to the unique geographical challenges of archipelagic regions, emphasizing horizontal connectivity, sub-district clustering, and integrating GIS and social network analysis for adaptive, data-driven, and sustainable supervision.
Copyright (c) 2026 Anton Dwi Nurcahyo, Sri Widiyanesti https://creativecommons.org/licenses/by-sa/4.0
Analysis of Tourist Satisfaction as a Basis for Tourist Destination Development at the Sekumpul Waterfall Tourist Object, Buleleng, Bali
Managing natural tourism destinations requires a balance between tourist expectations and management performance. Tourist satisfaction is a crucial indicator of management success, particularly for destinations that rely on natural beauty and firsthand experiences as their primary attractions. Sekumpul Waterfall, as a leading natural tourism destination in Bali, faces challenges in maintaining the quality of services and tourism experiences to meet diverse tourist expectations. This study aims to analyze the level of tourist satisfaction and compliance with the management of Sekumpul Waterfall. A quantitative approach was used, collecting data through tourist questionnaires. Data analysis was conducted using Importance Performance Analysis (IPA) to measure the alignment between importance and performance of satisfaction attributes, and the Customer Satisfaction Index (CSI) to measure overall tourist satisfaction. The results showed that the level of compliance with tourist satisfaction attributes reached 85.2%, falling into the “very appropriate” category, indicating that the destination management's performance has generally met tourist expectations. The tourist experience and attractions are key strengths, while responsiveness of service, cleanliness of facilities, and infrastructure maintenance still require attention. A CSI score of 67.4% indicates that tourists are satisfied, although improvements are still needed in several attributes. These findings support Expectancy Disconfirmation Theory (EDT), which states that satisfaction is formed through a comparison between expectations and actual performance. Practically, this research provides implications for destination managers to prioritize improvements to attributes with performance gaps, while maintaining the excellence of the natural tourism experience to achieve sustainable tourist satisfaction.
Copyright (c) 2026 Komang Yuda Widiarta, I Wayan Ruspendi Junaedi, Christimulia Purnama Trimurti, Gusti Ngurah Joko Adinegara https://creativecommons.org/licenses/by-sa/4.0
Analysis of Leadership Characteristics Expected by Congregation-al Members of Protestant Christian Churches in Bali
This study aims to analyze the leadership characteristics expected by members of the Protestant Christian Church in Bali (GKPB) in responding to church service dynamics and the challenges of Bali's multicultural and religious context. This research employs a qualitative approach using observation and in-depth interviews with members of the Daily Synod Council, the Full Synod Council, pastors, and leaders of regional and categorical church organizations (PBKW, PWDK, SKMR, and PP). The findings indicate that congregations expect church leaders to demonstrate spiritual leadership, servant leadership, inclusivity, cultural contextualization, effective communication, and participatory strategic decision-making. Transformational leadership and high integrity are identified as key factors in fostering trust and sustaining church ministry.
Copyright (c) 2026 I Gede Victor Hernada Hampatra, I Wayan Ruspendi Junaedi, I Gusti Bagus Rai Utama, Gusti Ngurah Joko Adinegara https://creativecommons.org/licenses/by-sa/4.0
Spiritual Essence and Balance Development Model
Spiritual is the essence of human will and act according to the results of understanding the desired object. The purpose of the study is to test the influence of critical attitudes on the latent balance attitudes in humans. The research method uses a quantitative method that describes the initiative, understanding, and desires of individuals on objects. Data collection is the process of collecting data that indicates variations in question indicators that are distributed online. Population and sampling are a collection of primary data that have been determined by researchers on certain conditions, including having known BPR Syariah for a long time, respondents are at least 18 years old, have a minimum high school education (equivalent), and live around BPR Syariah. Data Analysis Technique is an Analysis Technique that has met the requirements to be worthy of being used as a population, model, and free from collinearity. The results of the study show that an individual's critical attitude can affect balance in oneself and their environment.
Copyright (c) 2026 Ade Manggala Hardianto, Yuli Novitasari https://creativecommons.org/licenses/by-sa/4.0
The Impact of Social Media Engagement on Brand Love and Brand Loyalty among Generation Z in Indonesia
This study examines the impact of social media engagement on brand love and brand loyalty among Generation Z consumers in Indonesia. A quantitative approach was employed, with data collected from 135 respondents through a structured survey using a Likert scale. The data were analyzed using Structural Equation Modeling (SEM-PLS 3.0). The results show that social media engagement significantly influences brand love, which in turn positively affects brand loyalty. Additionally, brand love was found to mediate the relationship between social media engagement and brand loyalty. These findings underscore the importance of emotional engagement in fostering long-term customer loyalty, particularly in the context of Generation Z’s high social media usage. Marketers aiming to engage this demographic should prioritize creating authentic and emotionally resonant content to foster brand love and loyalty.
Copyright (c) 2026 Evaf Maulina https://creativecommons.org/licenses/by-sa/4.0
Revisiting Earnings Persistence: A Global Bibliometric Analysis of its Intellectual and Citation Structure
This study re-explores the literature on earnings persistence by adopting a global bibliometric approach to mapping its intellectual foundations, thematic evolution, and citation structure. Using publication data indexed in Scopus, this study applies citation analysis, co-authorship analysis, and science mapping techniques-including keyword co-occurrence, overlay, and density visualizations-generated via VOSviewer. The findings indicate that earnings persistence research is anchored around a core set of influential works and concepts, with earnings, income, and employment as central themes. Over time, the literature has evolved from an initial focus on labor market structures and human capital toward more recent emphases on wage dynamics, returns to education, and issues of discrimination and inequality. Collaboration patterns indicate the dominance of developed countries, particularly the United States, alongside emerging but still fragmented international research networks. This study systematically synthesizes several decades of scholarly output and as such clarifies the intellectual and conceptual structure of earnings persistence research, while pointing to promising directions for future inquiry. The results add to a deeper understanding of how earnings persistence has developed as a mature and interdisciplinary field spanning accounting, finance, and labor economics.
Copyright (c) 2026 Loso Judijanto https://creativecommons.org/licenses/by-sa/4.0
The Relationship between Organizational Culture and Employee Work Motivation at the Building Management Unit of the Indonesian Corruption Eradication Commission (KPK)
Organizational culture plays a fundamental role in public sector institutions, as it shapes employees’ attitudes, behaviors, and work patterns. A strong and well-internalized organizational culture is widely recognized as a key factor in fostering employee work motivation in carrying out organizational duties and responsibilities. This study aims to examine the relationship between organizational culture and employee work motivation at the Building Management Unit of the Indonesian Corruption Eradication Commission (KPK). This research adopts a quantitative approach using a survey method. Data were collected through structured questionnaires developed based on organizational culture dimensions and work motivation indicators as formulated in the research framework. The study population consisted of all employees within the unit under investigation, with the sampling technique applied in accordance with established methodological standards. Statistical analysis was employed to examine the relationship between organizational culture and employee work motivation, both partially and simultaneously. The findings indicate that organizational culture has a significant relationship with employee work motivation. Each organizational culture dimension examined contributes meaningfully to shaping employees’ levels of work motivation. These results highlight the strategic importance of strengthening organizational culture as a means of enhancing employee motivation, particularly within public sector institutions that demand high standards of professionalism and integrity.
Copyright (c) 2026 Meta Meidina Risanti, Edison C. Sembiring https://creativecommons.org/licenses/by-sa/4.0
The Role of ESG in Credit Decision-Making: A Case Study of Bank Negara Indonesia (BNI) Based on Sustainability Reports 2021–2024
This study aims to analyze the implementation of Environmental, Social, and Governance (ESG) principles as a basis for credit decision-making at Bank Negara Indonesia (BNI), based on its Sustainability Reports for the 2021–2024 period. The research is motivated by the growing demand for banks to integrate sustainability considerations into lending decisions, driven by strengthened sustainable finance regulations and increasing environmental, social, and governance risks. This study adopts a descriptive qualitative approach using a literature review and case study method. The data are derived from BNI’s Sustainability Reports (2021–2024), relevant international academic journals on ESG and banking, and regulatory documents issued by the Financial Services Authority (OJK). Data analysis is conducted through content and comparative analysis to assess the alignment between BNI’s ESG practices and empirical findings in the literature. The results indicate that ESG implementation at BNI has evolved progressively, from a credit risk mitigation instrument in 2021, to a debtor selection and incentive mechanism in 2022, further integrated into Risk Acceptance Criteria and climate risk stress testing in 2023, and ultimately embedded as part of a sustainable credit strategy in 2024. These findings suggest that ESG has functioned as a strategic governance instrument influencing credit allocation and portfolio quality. This study concludes that the integration of ESG as a basis for credit decisions contributes to portfolio stability, institutional reputation, and BNI’s alignment with sustainable development objectives.
Copyright (c) 2026 Audilia Christy, Ananda Marshall Abhinaiya, Kanisa Alexandra Ramadhanti, Adiva Putri Saskia, Widyaningrum Widyaningrum, Ayisha Nur Safina, Evy Steelyana W https://creativecommons.org/licenses/by-sa/4.0
The Influence of Work Intensification on Employee Performance through Emotional Exhaustion and Technostress
This study investigates the effect of work intensification on employee performance through the mediating roles of emotional exhaustion and technostress in the Indonesian work context. Rapid organizational changes and increasing reliance on digital technologies have intensified work demands, potentially affecting employees’ psychological well-being and performance. Using a quantitative research design, data were collected from 150 employees in Indonesia through a structured questionnaire measured on a five-point Likert scale. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The results reveal that work intensification has a significant positive effect on emotional exhaustion and technostress. Furthermore, emotional exhaustion and technostress have significant negative effects on employee performance. Mediation analysis indicates that emotional exhaustion and technostress partially mediate the relationship between work intensification and employee performance, with emotional exhaustion showing a stronger mediating effect. These findings highlight that intensified work conditions may undermine employee performance primarily through psychological and technology-related stress. The study contributes to the literature on occupational stress and performance by providing empirical evidence from a developing-country context and offers practical insights for organizations seeking to balance productivity demands with employee well-being.
Copyright (c) 2026 Muhammad Syafri https://creativecommons.org/licenses/by-sa/4.0
Time Management, Human Resource Management, Career Development as Predictors of Job Satisfaction
At the heart of an organization's success is a key yet often overlooked factor: employee job satisfaction. More than just comfort, it reflects how deeply employees feel valued, supported, and given room to grow. When managed well through effective time use, fair HR practices, and clear career paths satisfaction fuels greater productivity, loyalty, and retention. This research seeks to investigate the roles of time management, human resource management (HR), and career development as determinants of employee job satisfaction. Employing a quantitative methodology, the study utilized a survey conducted among a diverse group of employees across various industries, yielding a total of 109 respondents through non-probability and purposive sampling techniques. The research findings show a significant influence between human resource management, time management, and career development on job satisfaction. Furthermore, a contribution of 36% from time management, human resource management (HR), and career development, while the remaining 64% is due to other factors not covered in this study.
Copyright (c) 2026 Novi Hidayat, Rismawati Rismawati, Ziyadi Ali Ikromi, Abdul Kodir, Wisnu Surya https://creativecommons.org/licenses/by-sa/4.0
Navigating Green Banking Disclosure: How Slack Resources Moderate Governance Effects
This study aims to analyze the influence of corporate governance, financial slack, human resource slack, return on assets, and non-performing loan on green banking disclosure among banking companies listed on the Indonesia Stock Exchange during the 2022–2024 period. This research is based on Stakeholder Theory. The study uses secondary data derived from annual and sustainability reports of 16 banking companies and applies panel data regression. Data collection technique used in this research is documentation study. The findings reveal that corporate governance has a significant positive effect on green banking disclosure, while return on assets and non-performing loan demonstrate significant negative effects. Conversely, financial slack and human resource slack show no significant partial influence. The simultaneous test indicates that all independent variables collectively have a significant effect on green banking disclosure, suggesting that sustainability disclosure is shaped by a combination of governance quality, resource availability, profitability, and credit risk management. Moderation testing further shows that neither financial slack nor human resource slack moderates the relationship between corporate governance and green banking disclosure.
Copyright (c) 2026 Muhammad Gias, Suripto Suripto, Mediya Destalia https://creativecommons.org/licenses/by-sa/4.0
Brand Coolness in Academic Literature: A Bibliometric Exploration of Global Research Trends and Collaborations
The current study presents a detailed bibliometric examination of the recently evolving concept of brand coolness. The study presents a comprehensive examination of the evolving notion of brand coolness by applying methodologies such as co-authorship analysis, co-citation map analysis, and key word analyses. The study results indicate the growing role of luxury factors, self-brand associations, and sustainability in shaping brand coolness from a consumer perception point of view. The study concludes that the recent brand coolness concepts have attached importance to non-concrete product features. Besides contributing to advancements in brand coolness theories, this study provides a marketer with a detailed insight for integrating brand coolness concepts for unlocking competitive advantages.
Employee Performance Improvement Based on Work Orientation and Career Adaptation Ability Through Job Satisfaction (Study of Fresh Graduate Employees Working in Startup Companies in Jakarta)
Jakarta, as one of the largest business and economic centers in Indonesia, plays a significant role in national economic growth. There are challenges in meeting the need for competent labor, including utilizing fresh graduates who want to enter the workforce. Fresh graduates face intense competition when searching for jobs, not only among fellow fresh graduates but also with experienced workers. This study focuses on the issues of work orientation and career adaptability and their impact on employee performance through job satisfaction as an intervening variable for fresh graduate employees working at startup companies in Jakarta. The analysis results show that Work Orientation has a positive and significant influence on Employee Performance, Career Adaptability has a positive and significant influence on Employee Performance, Job Satisfaction has no influence and is not significant on Employee Performance, Work Orientation has a positive and significant influence on Employee Performance, Career Adaptability has a positive influence on Employee Performance, Work Orientation has no influence and is not significant on Employee Performance through Job Satisfaction, and Career Adaptability has no influence and is not significant on Employee Performance through Job Satisfaction.
Copyright (c) 2026 Rizky Nabilla Nabil, Wasi Bagasworo https://creativecommons.org/licenses/by-sa/4.0
Digital Industry: Talent Mapping and Triple Helix Partnerships for Strengthening Services Exports
The digital industry is rapidly expanding and serves as a crucial driver of the global economy. However, developing countries like Indonesia are confronted with a significant digital talent gap and insufficient structured collaboration among government, industry, and academia, which hinders their competitiveness in the digital services export market. This study aims to review academic and policy literature on digital talent mapping and the Triple Helix model (government, industry, academia) as strategic tools to enhance digital services exports, particularly in emerging economies like Indonesia. Employing a systematic literature review (SLR) methodology, the study follows five phases: problem identification, literature search, inclusion and exclusion criteria, data extraction and synthesis, and thematic analysis, synthesizing insights from 25 publications dated between 2023 and 2025. The findings reveal that advanced economies have effectively integrated talent mapping with the Triple Helix model to foster growth in digital services exports. In contrast, Indonesia faces several challenges, including outdated curricula, a lack of integrated labor market data, and weak cross-sectoral coordination. The study highlights the necessity for further research to explore innovative solutions and collaborative frameworks that can address these challenges, ultimately enhancing Indonesia's capacity to compete in the global digital services market.
Copyright (c) 2026 Yoki Muchsam, Mochamad Afrizal Maulana, Cegunawan Cegunawan, Mulfi Sandi Yuda https://creativecommons.org/licenses/by-sa/4.0
The Influence of Competence and Talent Management on Employee Performance in SMEs in Cimahi: An Empirical Analysis
This study aims to investigate the impact of competencies and talent management on employee performance in Micro, Small, and Medium Enterprises (MSMEs) in Cimahi City, highlighting the urgency of enhancing employee performance for organizational sustainability and growth. An explanatory survey method with a verificative approach was employed, involving a sample of 89 employees from a population of 117 MSMEs, selected using the Krejcie and Morgan table. Data analysis was conducted through multiple regression using SPSS 25 to explore the relationships between competencies, talent management, and employee performance. The findings reveal that both competencies and talent management positively and significantly affect employee performance, with a 0.421 unit increase in performance for each unit increase in competencies and a 0.408 unit increase for talent management. The urgency of this research lies in its potential to improve employee performance through effective competencies and talent management, helping MSMEs overcome challenges, contribute to local economic growth, and provide a foundation for policies that support MSME development, thereby promoting sustainability and job creation. This study underscores the importance of implementing robust competencies and talent management strategies to achieve optimal and sustainable performance in MSMEs.
Copyright (c) 2026 Galih Raspati, Umban Adi Jaya, Firly Agustiansyah, Theodora Zanetha Yovitasari, Diah Pitaloka https://creativecommons.org/licenses/by-sa/4.0
Regional Budget Management Strategy to Improve Local Government Performance
Regional budget management serves as a strategic instrument in realizing effective and accountable local government performance. This study aims to analyze various regional budget management strategies and their impact on improving local government performance through a qualitative literature review approach. The method used is a systematic literature review by analyzing 25 reputable journal articles published between 2023 and 2025. The analysis was conducted through theme identification, synthesis of findings, and critical evaluation of budget management strategies, including performance-based budgeting, transparency and accountability, efficiency and effectiveness, as well as the digitalization of regional financial systems. The results show that the performance-based budgeting strategy contributes significantly to improving local government performance, with an average effectiveness rate of 82.5%. Transparency and accountability in financial management positively influence public trust and the financial performance of local governments. The implementation of integrated regional financial information systems increases budget management efficiency by up to 35%. However, challenges in implementation include resistance to change, limited human resource capacity, and lack of coordination among regional work units (Regional Apparatus Organizations or OPD). This study recommends the adoption of a holistic approach that integrates technical, managerial, and information technology aspects in regional budget management, as well as the strengthening of personnel capacity through continuous training to optimize local government performance.
Copyright (c) 2026 Karlina Napu, Feri Hulukati https://creativecommons.org/licenses/by-sa/4.0
Digital Shopping Rush: A Scoping Review of Flash Sale and Free Shipping as Drivers of Impulse Buying in E-Commerce
This article aims to analyze and map previous studies that examine the influence of flash sale and free shipping promotion strategies on impulse buying behavior within e-commerce platforms in Indonesia. This study uses a scoping review approach by analyzing 12 empirical studies published between 2020 and 2025. The results of the analysis show that most studies have found an important role of flash sales in encouraging impulse purchases because they create a sense of urgency and scarcity. Meanwhile, the free shipping strategy has also been shown to trigger impulse purchases because it reduces barriers in the form of additional costs, although the impact varies according to the context and in combination with other promotional strategies. This article provides a theoretical contribution by offering a comprehensive literature mapping of the relationship between flash sales, free shipping, and impulse buying behavior, so that it can be a foundation for the development of conceptual models as well as research directions in the field of digital consumer behavior and e-commerce marketing strategies.
Copyright (c) 2026 Anggita Putri Indadari, Ardy Firmansyah, Prasetyo Wimar https://creativecommons.org/licenses/by-sa/4.0
Unveiling the Intellectual Structure of Investment Opportunity Set (IOS) Research: A Bibliometric Assessment of Corporate Finance Literature
This paper endeavors to shed light on the intellectual framework and trajectory of Investment Opportunity Set (IOS) studies in the literature of corporate finance using a bibliometric analysis. Through using publication statistics obtained from Scopus, a citation analysis, co-author analysis, and co-citation analysis, and analysis of co-occurrences of keywords have been performed. The results show that IOS studies have strong roots in mainstream corporate finance streams of profitability analysis, capital structure analysis, dividend policy analysis, and growth theory and have evolved into strategic management studies, sustainability, and technology support for decision-making, as well as policy-based investment analysis. Through interlinking loosely connected IOS literature into a unified intellectual framework and landscape, this paper can help in theory-building exercises and can be of great help to researchers aiming to position their forthcoming studies within a dynamic framework of corporate finance literature.
The Impact of Digital Marketing on Prospective Students’ University Choice: Evidence from UDB Surakarta
Digital transformation has reshaped the way higher education institutions market their educational services. This study aims to analyze the influence of digital marketing on prospective students’ decisions in choosing Universitas Duta Bangsa (UDB) Surakarta. A quantitative approach was employed using a survey method involving 300 prospective students and newly enrolled students. The digital marketing variable was measured through the dimensions of social media, university website, digital content, and online advertising, while the university choice decision was measured through enrollment intention, institutional preference, and confidence in the selected choice. Regression analysis indicates that digital marketing has a positive and significant effect on prospective students’ decisions. These findings reinforce contemporary digital marketing research, which highlights that digital interaction, trust in online content, and online experiences are key determinants in young people’s decision-making processes. This study provides theoretical contributions to digital-based higher education marketing and offers practical implications for student recruitment strategies in private universities.
Copyright (c) 2026 Alfin Yoga Kharisma, Gita Agzumi https://creativecommons.org/licenses/by-sa/4.0
Millenial Purchasing Trends in Islamic Fashion : A Comparative Analysis of Malaysia and Indonesia
The growth of the islamic fashion industry in Southeast Asia, Particulary in Malaysia and Indonesia, reveals unique consumption dynamics among Muslim millenial. The rise of social media has accelerated the transformation of islamic fashion, blending eligious values with popular culture and digital aesthetics. This study aims to: (1) analyze differences in style preferences of Muslim millennials in Malaysia and Indonesia; (2) identify representations of Islamic values in fashion-related social media content; and (3) examine the use of different social media platforms as spaces for expressing and consuming Islamic fashion. Employing a library research approach with Thematic Content Analysis (TCA), data were collected from 20 social media posts each from TikTok and Instagram in both countries. Using Habermas’ critical analysis, the findings show that Indonesian millennials favor casual and urban styles influenced by K-pop and streetwear, while Malaysian millennials prefer traditional-modern aesthetics such as tudung labuh and baju kurung. Islamic narratives in Indonesia are conveyed through religious captions, whereas in Malaysia they are expressed visually through modest and covered fashion. TikTok dominates in Indonesia, while Instagram prevails in Malaysia due to its curated visual appeal.
Copyright (c) 2026 Siti Ifa Nurjannah, Nikmatul Masruroh, Hersa Farida Qoriani https://creativecommons.org/licenses/by-sa/4.0
Evaluating Technology Acceptance and Service Quality: An Integrated TAM – TPB Approach In Digital Aplication Adoption
The rapid expansion of digital payment applications has transformed financial transactions, particularly among university students who are highly engaged in digital ecosystems. Understanding the factors that drive adoption and shape perceptions of service quality is essential for both theory and practice. This study aimed to evaluate the adoption of digital payment applications by integrating the Technology Acceptance Model (TAM) and the Theory of Planned Behavior (TPB) to explain their combined effects on perceived service quality. A quantitative research design was applied using a cross-sectional survey distributed to 250 students in East Java who had experience using digital payment applications. The instrument employed a structured questionnaire measured on a five-point Likert scale, and data were analyzed using multiple regression techniques. The results revealed that perceived usefulness and attitude were the strongest predictors of perceived service quality, while perceived ease of use, subjective norms, and perceived behavioral control also contributed significantly, albeit with weaker effects. The integrated TAM–TPB model explained 57% of the variance in service quality, demonstrating a stronger explanatory power than either model alone. These findings suggest that both functional and psychosocial factors are critical in evaluating digital payment services. The study contributes theoretically by extending adoption models to the domain of service quality and provides practical insights for developers and policymakers to improve digital financial services for students.
Copyright (c) 2026 Ulfanianatul Hasanah, Khamdan Rifa'i, Siti Masrohatin https://creativecommons.org/licenses/by-sa/4.0
Lean Manufacturing Development Model for Production Cost Reduction in Small and Medium Industries (SMEs) of Tempeh Food with a Green Manufacturing Approach
The Small and Medium Industry (SMEs) of tempeh food is a strategic sector in supporting food security and local economic empowerment. However, the main challenges faced are high production costs due to waste and low process efficiency. This research aims to develop a Lean Manufacturing model based on the Green Manufacturing approach to reduce production costs in a sustainable manner. The research method involves identifying the type of waste using the Value Stream Mapping (VSM) approach, analyzing the root of the problem with Fishbone diagrams, and designing solutions through the integration of lean and green principles, such as 5S, Kaizen, and environmentally friendly waste management. A case study was conducted on one of the tempeh SMEs in Sanan, Malang City, East Java, Indonesia. The results of the research showed that weekly production costs decreased from IDR 3,188,000 to IDR 2,998,250 (efficiency ±17%), defective products decreased from 4.7% to 1.5% (68% decrease), total processing time decreased from 2,605 minutes to 1,332 minutes (time savings ±14%). Waiting time is reduced by more than 50%. These findings show that the Lean-Green Manufacturing approach not only improves operational efficiency, but also encourages sustainable production practices that are relevant to the development of food SMEs in Indonesia
Copyright (c) 2026 Purnomo Purnomo , Nanta Sigit, Soetam Rizky Wicaksono, Rudy Setyawan, Novenda Kartika Putrianto, Chandra Wibowo Budiono https://creativecommons.org/licenses/by-sa/4.0
The Dynamics of Halal Lifestyle Among Pesantren Students in Food and Beverage Consumption
The halal lifestyle has emerged as an increasingly prominent topic within the global discourse on Muslim consumer behavior. In the context of Islamic boarding schools (pesantren), the halal lifestyle practiced by students is not only understood as adherence to jurisprudential rules but also represents religious identity and the integration of spiritual values into daily practices. This review examines the dynamics of the halal lifestyle among pesantren students, particularly in their consumption of food and beverages, through an extensive analysis of academic literature. Relevant international and national studies on halal lifestyle, pesantren education, religious consumption behavior, and the evolution of halal culture were critically reviewed. Findings indicate that the development of halal lifestyle among pesantren students is shaped by religious literacy, institutional policies, availability of halal products, socio-economic changes, and digital transformation. The halal lifestyle of pesantren students is dynamic, adaptive, and continuously evolving in response to shifts in information ecosystems and social practices. Strengthening halal literacy within pesantren institutions is crucial to ensure consistent understanding and application of the principles of halalan thayyiban.
Copyright (c) 2026 Siti Rodiah Rodiah, Muhammad Noor Harisuddin, Abdul Rokhim https://creativecommons.org/licenses/by-sa/4.0
Expanding Emerging Markets through Vocational Skill Acquisition: The Role of E-Learning Initiatives
This paper examined vocational skill acquisition and development from the perspective of e-learning. It explores how e-learning facilitates the dissemination of vocational education by enabling easy access to educational content, promoting interactive and collaborative learning experiences, and allowing for the reuse and adaptation of instructional materials. The advent of the internet has made it increasingly possible for individuals to simultaneously learn, grow, and adapt in pursuit of personal and economic advancement. Furthermore, the paper discusses key concepts, processes, operational frameworks, and the benefits of e-learning in the context of human capital development, particularly in emerging economies where access to traditional education and training may be limited. It is suggested that computer literacy programmed be further entrenched in educational system right from the early stages so that the learners will have an early introduction into the computer world which will facilitate online programmmes orientation.
Copyright (c) 2026 Israel Olukayode Adebowale, O.M Ige https://creativecommons.org/licenses/by-sa/4.0
Why Consumers Stay Loyal: The Interplay of Brand Experience, Brand Personality, Perceived Value, and e-WOM in Local Skin Care Markets
This study examines the influence of brand experience, brand personality, perceived value, and electronic word of mouth on consumer loyalty toward local skin care products in West Java. A quantitative research design was employed using a survey method with 150 respondents who had experience using local skin care brands. Data were collected through a structured questionnaire measured using a five-point Likert scale and analyzed using SPSS version 25. Multiple linear regression analysis was applied to test the proposed hypotheses. The results indicate that brand experience, brand personality, perceived value, and electronic word of mouth all have positive and significant effects on consumer loyalty. Among these variables, perceived value emerges as the strongest predictor of loyalty, followed by brand experience, brand personality, and electronic word of mouth. These findings suggest that consumers’ loyalty to local skin care brands is shaped not only by functional benefits but also by emotional experiences, symbolic brand characteristics, and digital communication dynamics. The study provides empirical insights for local skin care brands in designing effective marketing strategies to strengthen long-term consumer loyalty and enhance competitiveness in an increasingly dynamic market.
Copyright (c) 2026 Chiquita Maharani https://creativecommons.org/licenses/by-sa/4.0