Investors are facing doubt on the quality of earning reported. They require some indicators to detect the quality of earning reported. The use of past performance as indicators of current and future earning management is challengeable since there are contradicting results in the sign of the relationship between past performance and earning management. Another variable may moderate their relationship. Therefore, it is the purpose of this study to know if employee’s relative earning is the moderating variable in the relationship between past performance and earning management. One hundred thirty-five companies listed in Indonesia Stock Exchange were selected with the use of stratified random sampling. The data is analyzed using sub-group analysis followed by the Chow F test and the linear regression analysis. Earning management is the dependent variable, whereas past performance is the independent variable, and employee relative earning is the moderating variable. The null hypotheses were rejected. A significant negative association exists between past performance and earning management, while the employee relative earning was found to be the moderating variable. The effect of past performance to earning management increases as employee relative earning getting lower.

This study investigated the impact of social media marketing on Garuda Indonesia's airline customers' brand equity (awareness, image, and loyalty) and online word-of-mouth during the epidemic (E-WOM). In part of the study, 100 frequent Instagram users and passengers on Garuda Indonesia aircraft were questioned or given questionnaires. The data was processed and analyzed by SEM-PLS and the SmartPLS 3.0 software. The findings of the study indicate that social media marketing increases brand recognition, brand image, and brand loyalty. Brand loyalty or reputation has one significant impact on e-WOM as well. While brand recognition has nothing to do with E-WOM. Furthermore, the results of this research definitely point to the importance of the impact on E-WOM while brand recognition has no impact on E-WOM. The study's conclusions also highlight the importance of mediating variables including brand awareness, brand image, and brand loyalty. This study can prove that almost all moderating effect variables are involved in mediating social media marketing on Garuda Indonesia's e-WOM airline, except the brand awareness variable, which has no indirect effect or has no impact on the relationship between social media marketing and E-WOM. The results of this study should be relevant to a social media strategy, particularly for Garuda Indonesia Airlines.

Cocoa is a plantation commodity whose role is essential for the economy, so it is necessary to be aware of its health to maximize production. Cocoa plant disease data is a time series data because it is observed continuously. One of the time series forecasting models is the Fuzzy Time Series Markov Chain (FTS-MC), a combination of the Fuzzy Time Series (FTS) and Markov Chain models. The model uses the principle of fuzzy logic by transferring FTS data to fuzzy logic and using the obtained fuzzy logic groups to derive the Markov chain transition matrix. In this research, a Python script of the FTS-MC model was built in the Google Colaboratory to forecast the number of cocoa plant diseases in Bendungan District to simplify and speed up the data processing. Python was used in this research because of its easy-to-use, flexible, and open-source syntax. In building Python scripts, libraries and functions are needed by utilizing loop processes and if-else statements. Based on the processing results, forecasting with the FTS-MC model using Python only takes less than 1 minute.

Climate change is caused by temperature, rainfall, and wind variation in locations that last a long time. This change can be described and predicted using a spatial model, one of which is the Clustering Spatial Autoregressive (SAR) Kriging model. Therefore, this research aims to conduct a bibliometric analysis in a spatial and Clustering SAR Kriging model on climate change. It presents a Systematic Literature Review (SLR) with the development of the Clustering SAR Kriging model, incorporating articles from the Google Scholar, ScienceDirect, Dimensions AI, and Scopus databases from 2011-2021. Furthermore, two stages of analysis have been conducted, first, bibliometric analysis was performed for mapping and thematic evolution using VOSviewer software and R-biblioshiny. This analysis generated 185 papers after conducting a duplication check and developed a network of research on evolutionary subject matters at this stage. Second, research subjects were analyzed using the Clustering SAR Kriging model. More screening criteria were followed, and 18 articles were obtained for the SLR analysis. Furthermore, the development of the Clustering SAR Kriging model was observed for the prediction and description of climate change. The results are predicted to benefit applicable businesses to predict climate phenomena in unobserved places.

The study employed a quantitative method to investigate the association between social media adoption, integrated marketing communication, and employee-based brand equity for 34 private universities in Jakarta, Indonesia. The study used a purposive sampling technique to select 67 essential staff members to participate in a questionnaire. Partial Least Square was utilized to assess the hypothesized associations between the constructs in the study using the structural model and the measurement model. Results of the output generated by PLS-SEM exhibit the significance of the Importance–Performance Matrix. The analysis indicates a substantial positive relationship between social media adoption, integrated marketing communication, and employee-based brand equity. The researchers found that the two endogenous latent variables of social media adoption and integrated marketing communication explained 41.1% of the variance in employee-based brand equity, with exogenous factors explaining the remaining 58.9%. The study's implications suggest that integrated marketing communication is critical in building brand equity for private universities in Jakarta, Indonesia. The findings could provide a valuable guide for formulating marketing communication strategies that prioritize social media adoption and integrated marketing communication techniques to improve employee-based brand equity. Overall, the study's findings provide important insights into the association between social media adoption, integrated marketing communication, and employee-based brand equity for private universities in Jakarta, Indonesia, and could have implications for other regional private educational institutions.

The outbreak of the Covid-19 pandemic and the introduction of Society 5.0 by the Japanese government in 2019 have resulted in significant changes to consumer behavior. The aim of this research is to examine the impacts of consumption value on customers' behavioral shifts. Furthermore, quantitative methods were used with a sample of 344 respondents, and data analysis using the structural equation model with the Lisrel 8.72 application. The stages in the structural equation analysis of this model are: development of theoretical models, development of path diagrams, conversion of path diagrams to structural equations, selecting input matrices and types of estimates, identifying models, assessing goodness of fit criteria, and interpreting results. The results obtained showed that consumers' attitudes and habits toward utilizing meal delivery applications can be influenced by factors such as their social, conditional, emotional, epistemic, and functional values. In the use of food delivery applications, consumers are not only interested in tangible benefits, but also in less tangible benefits, such as information provided by businesses.

The research aimed to know the impact of electronic delivery orders and logistics digitalization on the import document activities mediated by logistics service quality in the national shipping lines, especially the members of Regional Container Lines. Several logistics companies in Indonesia have now begun to utilize digital technology supported by the national logistics ecosystem platform to advance logistics activities, to assist logistics processes in all sectors, including the industrial sector. Shipping, especially by sea shipping. One of the research problems, among others, is that the TSJ/T3 terminal still uses manual delivery orders. The research used the path analysis method and Sobel test with a random sample of 102 PT Bhum Mulia Prima customers. The result of the study showed that electronic delivery orders and logistics digitalization partially contribute to the import document activities through logistics service quality. Furthermore, logistics service quality as the intervening variable strengthened the contribution of an electronic delivery order to the import document activities. Testing is also needed by comparing digital systems between the shipping companies that still do not use manual documents and those that have used online processes in import activities.

The development of wearable technology opens the potential for its use in various sectors, one of which is the use of smartwatches in the sports sector. This paper examines soccer players' behavior's impact on using smartwatches as a training monitoring tool. This study uses a quantitative approach involving as many as 128 soccer players to complete a research questionnaire with face to face (offline). SEM-PLS is used as an analytical method to test the proposed inferential model. As a result, research shows that social influences, relative advantages, and enjoyment impact the use of smartwatches during training and daily use by soccer players.

The rapid increase in social media users in Indonesia has caused organic black rice (OBR) to be traded online via social commerce (s-commerce). OBR is an environmentally friendly functional food that meets the requirements for sustainable agricultural products. Unfortunately, in Indonesia the demand is still low, so some producers are reluctant to continue the OBR business. Therefore, it is important to study consumer satisfaction. Previous studies have primarily focused on satisfaction with choices and results of the decision process, not satisfaction with the decision process. Satisfaction in the perspective of the decision process has not been widely studied. This paper aims to identify the dominant factors that influence satisfaction with the online OBR purchase decision process via s-commerce. The research design is quantitative with a survey technique of 200 online consumers drawn by stratified random and convenience sampling. Data analysis using Exploratory Factor Analysis and Path Analysis. The results showed that the dominant factors were security in purchasing decisions, Instagram and other social media, friends, satisfaction with the results, Internet, references of friends and family as well as consideration of product taste and aroma, attractiveness, and disease treatment. These eight dominant factors can be used as important considerations in online OBR business through s-commerce.

This study begins with a literature review to observe current problems surrounding vehicle service centers and the use of the ARIMA method to resolve similar cases. Researchers then conduct the observation process by collecting user needs through surveys and questionnaires. Next, researchers use the Scrum methodology to develop a web-based application enriched with the ARIMA method. Afterward, researchers obtain user feedback using surveys and questionnaires to evaluate the user experience towards the application. Conclusively, based on the results of the questionnaires, the average respondent believes that the web-based application can simplify respondents in making vehicle service reservations with a score of 8.85 out of 10. In addition, the average respondent believes that the web-based application can assist respondents in planning vehicle service. They visit with shorter queue times through a crowded time prediction system on a web-based reservation application with the ARIMA model with a value of 8.9 out of 10.