Social Media is one of the digital marketing media that is widely used today and the presence of the brand ambassador phenomenon is one of the determinants of consumer purchasing decisions for a product advertised on social media. In today's advances in digital technology, whether consumers prefer to be a model for the product and also whether trust in consumers is also a factor in the consumer's decision to buy. The purpose of this study is to examine the effect of brand ambassador and trust variables on consumer decisions to shop online and also purchase decisions on repurchase. In this study the researchers used four variables, twelve dimensions where each dimension was represented by two indicators so that in this study there were twenty-four indicators which would later be changed in the form of questions to respondents. The population used is consumers who have shopped for fashion products using brand ambassadors. Given that the population is very large, the researchers used quota sampling to determine the number of samples. The study used 5 times the number of indicators so that there were 120 samples of respondents who were processed through Structural Equation Modeling analysis techniques with AMOS software. The results of data processing indicate that brand ambassadors and trust significantly influence consumer purchasing decisions. It was found that trust had the greatest influence on trust. Moreover, purchasing decisions have a significant effect on online consumer repurchase.

Technology use to buy products online as a new innovation on marketing is significantly influencing the buyer’s behavior in marketing and important to understand. The way suppliers present their product is interesting, especially to encourage people repurchase from their shops. The purpose of the study is to explore the relationship between advertisement, promotion, and lifestyle towards repurchase intention of the university students doing online shopping at e-commerce Shopee platform during the pandemic of COVID-19. The study uses a quantitative method for research. The data were collected using an electronic questionnaire on Microsoft Forms from 212 university students who used the e-commerce Shopee platform during the COVID-19 pandemic to shop. The purposive sampling method was used to collect the data from all the students. SEM-AMOS was used to analyze the data. The results indicated as follows: the advertisement variable has no significant effect on repurchase intention. Promotion and Lifestyle variables have a significant effect on the repurchase intention of university students at Jabodetabek area in shopping online at Shopee during the COVID-19 pandemic. From this study we can conclude that technology to advertise products has no relationship with repurchase intention of students while promotion and lifestyle has a significant relationship for students to repurchase products in the transformation of new normal activities in Indonesia.

This study attempts to analyze the antecedents of e-commerce user behavior and their effect on future purchase intentions. Theoretical exploration shows that the antecedents used in the behavior of e-commerce users are perceived self-efficacy, perceived ease of use and perceived usefulness. The study uses the behavior of e-commerce users as a mediating variable. The study was also conducted using a quantitative method, by distributing questionnaires to 250 e-commerce users in Indonesia. The analysis technique used is Structural Equation Modeling (SEM) with SmartPLS software. The results show that perceived self-efficacy had a positive effect on perceived ease of use and perceived usefulness. These three antecedents in turn have a positive and significant effect on future e-commerce shopping interest by using mediation of user behavior. The results are theoretically useful for deepening Technology Acceptance Model exploration by estimating future buying behavior and interest. Practically, this study encourages e-commerce platform website developers to increase the ease and usefulness to increase the positive behavior of users in purchasing products.

Highly qualified auditors have been considered essential in an accountant firm; however, the higher their competence are, the higher the tendency they move to another organization. The aim of the research was to analyze the role of religious control in mediating the effects of professional commitment and organizational commitment to auditors’ turnover working in public accountant firms in Indonesia. The research sample was 401 respondents chosen by accidental sampling based on their answers sent by emails. The tool of analysis was structural equations model calculated by using SPSS program. The results show that religious control reduced auditors’ turnover directly and mediated the effect of professional commitment on auditors’ turnover. Professional commitment and organizational commitment could not reduce auditor turnover, and religious control was not able to mediate the influence of organizational commitment on turnover of the auditors. The theoretical implications of this research enriching behavioral accounting and auditing literature and the practical implications of giving policy consideration to the head of the public accounting firm.

Development of modern theoretical and methodological approaches and practical recommendations, which would take into account the specifics of the functioning of the financial system of Ukraine in general and its key elements under conditions of formation of a democratic society, macro-financial instability and geopolitical challenges, may ensure the financial security of joint-stock companies in the context of adapting them to the current realities of financial and economic activities. This paper analyzes the financial security risks of joint-stock companies by their individual components, which are manifested in the decrease or increase of the values of the respective indicators relative to the optimal ones, established by the questionnaire, and identified risk-forming factors. The emphasis is placed on the need to evaluate the extent of the impact of comprehensive restraining and stimulating financial risk to reflect the efficiency of formation and use of financial resources of joint-stock companies. Despite this, the need to determine the integrated financial risk, which shows the magnitude of the reduction of the desired level of financial security for a certain period, is justified. Developed and tested complex methodological approach for the analysis of financial risks of joint-stock companies under the uncertain conditions and lack of statistical data for analysis, is a symbiosis of normative and fundamental approaches and substantiated by the synthesis of statistical, expert methods of scientific research and basic provisions of fuzzy logic theory. Using this approach allows us to identify and clearly visualize the scope of risk, to assess the extent of the impact of particular risk factors in a specific period and to determine the integral amount of risk, which allows to calculate the degree of reduction of financial security of joint-stock companies over a period of time.

Financial behavior can be defined as any behavior associated with money management. It has an important role in achieving someone’s financial wellbeing. This study aims to determine the factors of financial behavior in households based on the case in Indonesia. The study uses 229 samples collected with a convenience sampling technique. The primary data is collected by applying an online survey. The measurements of financial behavior consist of 21 indicators. Based on factor analysis, five factors of financial behavior are formed. The first factor is long-term planning, followed by short-term planning, saving behavior, the use of financial advisers, and undesirable behavior.

The purpose of this study was to analyze the role of interpersonal communication in moderating the influence of work competence and work stress on employee performance. The research object was the employee of PT. Bank Rakyat Indonesia (Persero) Tbk. in Rengat branch. The samples of this research were 103 employees and the sampling was applied using saturated sampling technique. This study used a closed questionnaire and the data from the questionnaire were processed using SmartPLS 3.0. The results of this study were: (1) Competency variable had a significant effect on employee performance, (2) Work stress variable had no effect on employee performance, (3) Interpersonal communication variable did not moderate the influence of work competence on employee performance, and (4) Interpersonal communication variable moderated the influence of work stress on employee performance of PT. Bank Rakyat Indonesia (Persero) Tbk. in Rengat branch.

This study aimed to investigate the perceptions and understanding of manufacturing industry managers in Indonesia in an effort to measure the effectiveness of management accounting changes, especially under the conditions of environmental uncertainty. In this study, a research questionnaire was used, and was sent directly to the respondents through surveyors and email to 389 manufacturing companies. The sampling technique was simple random sampling. Statistical techniques were based on Confirmatory Factor Analysis and descriptive analysis, namely mean and mode. The results of this study provide a theoretical contribution that the success of management accounting practices is caused by the application of the right organizational structure and strategy within the company. The areas of expertise, commitment, participation, and existing human resources are well managed in accordance with the company's vision and mission. It is expected that the company's management would be able to deal with environmental changes in improving its performance by changing management accounting practices.

The aim of this paper is to identify the influence of BPK audit results on financial performance of districts / city local government in Sumatera. The technique of collecting data is document analysis which is distributed among 390 out of 492 of the local government financial statements of Sumatra, Indonesia. The joined data are processed with Eviews 9.0 using the Random Influence Model (REM). The results indicate that audit opinion had no significant effect on financial performance of local government. Moreover, audit findings had no significant effect on the financial performance of local government. The research results can be beneficial for government as a reference to improve financial performance.

This study focuses on investigating the effect of block ownership, board of director diversification, duality of the board of directors, independent level of board of commissionaire, audit committee effectiveness, and accounting conservatism on the cost of equity. The study examines 121 manufacturing companies listed in Indonesia Stock Exchange. The panel regression indicates that block ownership positively affects the cost of equity. Conversely, accounting conservatism has a negative effect on the cost of equity. The company is expected to increase its accounting conservatism practice as it can reduce the cost of equity. Furthermore, regulators especially Financial Services Authority should protect investors’ rights from block holder expropriation in Indonesia. Companies need to be encouraged to implement corporate governance not merely in compliance laws and regulations but for sustainable business.