Proceeding International Conference on Bussiness and Entrepreneurship for Nation’s Sustainability
Fakultas Ekonomi dan Bisnis Universitas Buana Perjuangan Karawang
THE EFFECT OF WORK-LIFE BALANCE AND BURNOUT JOB SATISFACTION OF PART-TIME UNIVERSITY STUDENTS KARAWANG STRUGGLE BUANA
This study describes how the meaning of costs in the Javanese cultural tradition of Mbecek in Sumbawa Besar Regency, especially among migrants from Java, differs from conventional accounting. This study uses qualitative research methods and an ethnographic approach to implement the Mbecek tradition, which requires considerable costs. This research observed how the costs incurred in enforcing the tradition can change over time and affect the perception and participation of the community in Sumbawa Besar Regency. The results show that accounting concepts commonly used to understand costs in the context of cultural traditions are not relevant to the revenue earned, as applied in the matching concept. The Mbecek tradition shows that costs incurred are understood as accounts receivable or payable that will be paid back in the future at a predetermined time. This illustrates how the meaning of costs in the tradition is more complex and related to social relations, economics, and cultural values that cannot be simplified only within the framework of conventional accounting. Thus, this research is expected to provide a new perspective on how to disclose the payment patterns that occur in the implementation of the Mbecek tradition
Job Satisfaction, Work-life Balance, Burnout, Part-time Students.
Copyright (c) 2025 Proceeding International Conference on Bussiness and Entrepreneurship for Nation’s Sustainability
MARKETING MIX STRATEGY ANALYSIS IN INCREASING VISITOR INTEREST AND PURCHASE DECISIONS AT HIDDEN GEM SAUNG KOFFIE HIDEUNG, PUNCAK SEMPUR
This study aims to analyze the influence of the marketing mix strategy (4Ps: Product, Price, Place, Promotion) on visitor interest and purchasing decisions at Hidden Gem Saung Koffie Hideung, a unique café located in Puncak Sempur. The café combines natural scenery with a traditional culinary experience, offering a variety of coffee and local food. The research adopts a quantitative descriptive method with purposive sampling and questionnaire distribution to visitors. The findings show that product quality and variety, competitive pricing, strategic and comfortable location, and promotional activities, especially via Instagram, significantly influence visitor interest and encourage purchasing decisions. The results also indicate a positive and simultaneous effect of marketing mix elements and visitor interest on purchase behavior. These insights are expected to support strategic improvements and sustain competitive advantage in the culinary tourism sector.
Marketing Mix, Visitor Interest, Purchase Decision, Café Strategy, 4P, Culinary Tourism, Saung Koffie Hideung, Consumer Behavior
STRATEGIES TO INCREASE CUSTOMER LOYALTY THROUGH SERVICE QUALITY, HEALTH AWARENESS AND CUSTOMER SATISFACTION STUDIES ON PUBLIC SECTOR SERVICES PERUMDA TUGU TIRTA DRINKING WATER CITY OF MALANG
This study aims to determine and analyze the effect of service quality, health awareness of drinking water products on customer satisfaction and loyalty to customers Perumda Air Minum Tugu Tirta Malang City 2024. Customer satisfaction and loyalty is one of the benchmarks of the success of a company. What is interesting and novelty of this research is the measurement of service quality through indicators: Requirements; mechanism & procedure system; completion time; cost / tariff; product, specification, type of service; executor competence; executor behavior; handling complaints, suggestions & input; facilities & infrastructure; product quality, distribution. In addition, novelty which is a novelty in this study is by adding the variable customer awareness of health as an independent variable. The population is all customers and the sample is taken 400 customers who are making payments at the counters of the PERUMDA Tugutirta office in Malang city, on the grounds because customers can directly assess the quality of the service. The results showed that service quality was able to increase customer satisfaction and loyalty, while health awareness was not able to increase customer satisfaction and loyalty. customer satisfaction was able to mediate the effect of service quality on customer loyalty, but was unable to mediate the effect of health awareness on customer loyalty. the effect of service quality on customer satisfaction proved significant through the mediation of health awareness. The research findings show that customer behavior in consuming clean water does not pay attention to health awareness because of the guarantee that Perumda Tugu Tirta Malang city has received halal certification from MUI, as well as from the Ministry of Health. The results of this study are able to provide input and suggestions for service improvement for the company and at the same time be able to solve crucial problems obtained based on complaints from customers, so that the results of this study can be used as guidelines in carrying out future policies.
Service Quality, Customer Awareness of Health, Satisfaction and, Customer Loyalty.
Prof. Dr. Rofiaty, S.E., M.M., Nurul Hidayatinnisa
THE EFFECT OF INTERACTIVE MARKETING AND ELECTRONIC WORD OF MOUTH ON BRAND AWARENESS OF SOMETHINC PRODUCTS
This study examines the influence of interactive marketing and electronic word of mouth (e-WOM) on the brand awareness of Somethinc, a rapidly growing local skincare brand in Indonesia. In the digital era, where consumer behavior is increasingly shaped by social media and online interactions, companies must adopt effective marketing strategies to maintain competitiveness. Using a quantitative approach with a sample of skincare enthusiasts aged 14–35 in Tangerang, data were collected through questionnaires and analyzed using SPSS. The results show that both interactive marketing and e-WOM have a significant positive impact on brand awareness. Interactive features such as live streaming and social media engagement, along with user-generated content and online reviews, enhance consumer recognition and recall of the Somethinc brand. These findings highlight the importance of leveraging digital platforms to build strong brand awareness and offer valuable insights for local businesses seeking to expand their market presence through online marketing efforts.
Interactive Marketing, Electronic Word of Mouth, Brand Awareness, Somethinc, Social Media Marketing, Skincare Industry, Digital Marketing Strategy
CHOOSING A CAREER IN PUBLIC ACCOUNTING: DO JOB MARKET PROSPECTS MATTER MORE THAN FINANCIAL REWARDS?
This study examines the role of financial rewards and labour market considerations on career choices to become public accountants. Data comes from questionnaires distributed to 121 respondents. The sampling technique used the total sampling method, focusing on responses from all active students of the Accounting Study Programme at one of the Universities in West Sumatra. For hypothesis testing, this study uses Structural Equation Modeling (SEM-PLS). The results showed that financial rewards have no effect on career choice to become a public accountant. Conversely, labour market considerations affect the career choice of becoming a public accountant. Career prospects, as well as labour demand in the public accounting industry, are the main considerations in career selection but financial factors, such as starting salary or additional incentives, are not the main considerations in the decision to become a public accountant.
Financial Rewards, Labour Market, Accounting Student Career, Public Accountant, Career Selection
DETERMINANTS OF FINANCIAL SATISFACTION IN THE COMMUNITY IN GARUT REGENCY
Garut Regency is a district that has 5 independent villages, where independent village communities have various incomes. High income does not guarantee prosperity and satisfaction in finances. Financial satisfaction is a subjective measure of financial well-being and indicates the level of satisfaction that individuals feel with regard to various aspects of their financial condition and income. Not only income is a measure of financial satisfaction (Financial Satisfaction) of an individual, but it can be seen from financial knowledge (Financial Knowledge), financial behavior (Financial Behavior) and experience since childhood (Childhood Consumer Experience). The purpose of this research is to find out what are the determining factors that affect financial satisfaction (Financial Satisfaction) in the community in Garut Regency. The results of this study indicate that Financial Knowledge and Financial Behavior have an effect on Financial Satisfaction, while Childhood Consumer Experience has a significant effect on Financial Satisfaction.
Financial Satisfaction, Financial Knowledge, Financial Behavior, Childhood Consumer Experience.
ANALYSIS OF THE IMPLEMENTATION OF TARGET COSTING TO IMPROVE PRODUCTION COST EFFICIENCY AT PT DASAPLAST NUSANTARA
This study aims to analyze the implementation of the target costing method for improving the production cost efficiency at PT Dasaplast Nusantara Tulangan Unit. This research used descriptive qualitative approach, with data collected through interviews, documentation, and observation. Data analysis was carried out by determining target costing through value engineering and kaizen costing. The results showed that the implementation of the target costing method with value engineering is able to significantly reduce production costs without reducing product quality. The target costing method proved to be effective in controlling production costs and improving cost efficiency, so that the company can achieve the desired target profit. The implementation of this method can be used as a sustainable strategy to strengthen the company's competitiveness in the plastics industry.
Target Costing, Production Cost Efficiency, Profit.
ANALYSIS OF POLITICAL MARKETING FACTORS IN THE 2024 SIMULTANEOUS REGIONAL ELECTIONS IN SUKABUMI CITY
The 2024 Regional Elections in Indonesia, including Sukabumi City, mark the first-ever simultaneous elections held on the same date nationwide. The increasing number of registered voters and voter participation rates in Sukabumi City pose challenges for candidates in crafting effective political marketing strategies to attract voters. This study aims to analyze the impact of political marketing factors on voter decision-making in 2024 simultaneous regional election in Sukabumi City. This research adopts a quantitative approach using descriptive analysis and logistic regression analysis. Data were collected through surveys distributed to eligible voters in Sukabumi City. The final sample size consisted of 1,000 respondents. The analysis was conducted using IBM SPSS Statistics for Windows Version 26. The results indicate that all political marketing factors significantly influence voter decision making. Specifically, campaign programs, candidate’s educational and social background, candidate visits, interactions with voters, advertisements, media usage, and social media engagement play a crucial role in shaping voter decision making.
Political Marketing, Voting Decision, Regional Elections
DIGITAL TRANSFORMATION IN MANAGEMENT ACCOUNTING: TECHNOLOGY, ANALYTICS, AND INNOVATION
In the digital era and globalization, management accounting must transform to address increasingly complex decision-making demands. This study examines the impact of advanced technologies—AI, big data analytics, and cloud computing—on enhancing financial reporting efficiency and accuracy. It evaluates the role of predictive analytics in forecasting risks and opportunities, develops a conceptual framework for value-based accounting integrating sustainability and corporate social responsibility, and investigates how innovation and creativity drive strategic decision-making. A qualitative descriptive approach was employed using a systematic literature review and bibliometric analysis of peer-reviewed articles. Findings demonstrate that technological integration improves real-time decision-making, while predictive analytics supports proactive risk management. Additionally, value-based accounting aligns financial performance with ethical and sustainable practices, and a focus on innovation fosters adaptive accounting models. This comprehensive framework offers actionable insights for academics and practitioners, contributing to the digital transformation of management accounting and overall improved competitive advantage in today’s rapidly evolving markets
Digital transformation; management accounting; predictive analytics; value-based accounting; innovation.
PREPARATION OF ACCOUNTING INFORMATION SYSTEM FOR MSMES BASED ON SAK EMKM (Case Study on Agung Jewelry Store)
This study aims to design a simple accounting information system that can help and facilitate business owners in making financial reports based on applicable standards. This study uses a qualitative method with a case study as the data collection method. The results of the research found that the financial statements of Toko Mas Agung which have been processed by the researchers based on SAK EMKM show total company assets of Rp. 552.471.000,00, total liabilities of Rp. 45.000.000,00, and equity of Rp. 507.471.000,00. Toko Mas Agung’s peformance in 2023 was Rp. 48.885.000,00.
UMKM, Financial Statements, Standard Accounting for Micro, Small, and Medium Entities (SAK-EMKM)
ANALYSIS OF THE IMPLEMENTATION OF THE S/4HANA PRODUCT APPLICATION SYSTEM ON THE INPUT OF PRODUCTION RESULTS AS CORPORATE SUSTAINABILITY (CASE STUDY ON PT PINDODELI PULP & PAPER MILLS -2 DEPT NCR UNIT COATER & REREELER)
This research analyzes the implementation of SAP S/4HANA in inputting production results for company sustainability at PT Pindo Deli Pulp & Paper Mills, especially in the NCR Department, Coater Unit and Rereeler Unit. With the rapid development of information technology, companies need to update their systems to increase efficiency and productivity. SAP S/4HANA, built on the SAP HANA in -memory database, offers real-time data analysis, better module integration, and a modern user interface. This research uses a qualitative approach through interviews, observations, and document analysis to evaluate the impact of the new system. The results show that implementing SAP S/4HANA significantly increases data accuracy, reduces processing time, and increases operational efficiency. In addition, this system helps reduce human errors and speeds up input of production data. This research provides valuable insight for other organizations considering SAP S/4HANA adoption, emphasizing the importance of training and support for a successful transition.
SAP S/4HANA, Production Data Input, Efficiency, Real-Time Analytics, Operational Improvement, Sustainability
EXPERIMENTAL MARKETING AND BRAND TRUST: KEY FACTORS IN ENHANCING REPURCHASE INTENTION IN THE RETAIL SECTOR
This study aims to examine the impact of experiential marketing and brand trust on repurchase intention in the retail sector, with a focus on consumers in West Java. In an era of intensifying market competition, understanding the determinants of customer loyalty is essential. This research employs a quantitative approach, utilizing data collected through questionnaires administered to 100 respondents. The data were analysed using Structural Equation Modelling (SEM) with SmartPLS 3.0 software. The findings reveal that experiential marketing exerts a significant positive influence on repurchase intention, while brand trust also contributes positively, albeit to a lesser extent. These insights provide valuable implications for marketers in formulating effective strategies to enhance customer loyalty by fostering engaging consumer experiences and strengthening brand trust. Furthermore, this study serves as a reference for future research in the domains of marketing and consumer behaviour.
experimental marketing, brand trust, repurchase intention
FROM CONCEPT TO REALITY: EXAMINING THE IMPACT OF ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE VIA COMPETITIVE ADVANTAGE
This study examines the impact of entrepreneurial orientation on business performance, with competitive advantage as a mediating factor, among food and beverage business owners in Garut Regency. Using a quantitative approach with a survey method, the study draws from a population of 6,781 business owners. A random sample of 261 respondents was selected and surveyed through both online and offline questionnaires. The collected data were analyzed using the SmartPLS software to assess the measurement model and test the hypotheses. The findings reveal that entrepreneurial orientation has a positive and significant effect on competitive advantage. Furthermore, competitive advantage positively influences business performance. Additionally, the study confirms that competitive advantage serves as a mediating variable, linking entrepreneurial orientation to business performance. These results highlight the crucial role of entrepreneurial orientation in enhancing business performance, particularly through strategies that strengthen competitive advantage.
entrepreneurial orientation, business performance, competitive advantage, food and beverage industry, Garut Regency
THE IMPACT OF GREEN INNOVATION AND ENTREPRENEURIAL ORIENTATION ON BUSINESS PERFORMANCE IN THE HERBAL MEDICINE INDUSTRY
The herbal medicine industry has experienced significant growth due to increasing consumer awareness of natural and sustainable health products. However, many businesses in this sector have yet to fully adopt Green Innovation and Entrepreneurial Orientation to improve their business performance. This study aims to analyze the impact of these two factors on business performance in the herbal medicine industry. This research utilizes a quantitative approach with multiple regression analysis to investigate the influence of Green Innovation and Entrepreneurial Orientation on Business Performance. To gather empirical data, a cross-sectional survey was conducted among businesses operating in the herbal medicine industry. Data were collected through a cross-sectional survey of businesses in the herbal medicine sector, including small and medium enterprises (SMEs), herbal product manufacturers, and retailers. These findings highlight the importance of integrating sustainable innovation and an entrepreneurial mindset to enhance business competitiveness in the herbal medicine sector. Businesses should focus on adopting eco-friendly practices and proactive entrepreneurial strategies to ensure long-term success
Business Performance, Entrepreneurial Orientation, Green Innovation, Herbal Medicine Industry
SELF-EFFICACY AND DIGITAL TRANSFORMATION AS DRIVERS OF ENTREPRENEURIAL SUCCESS
The increasing digitalization of the business landscape has significantly influenced entrepreneurial success, particularly in the culinary SMEs sector. Self-efficacy and digital transformation are key factors that drive entrepreneurial growth, enhancing business performance through technological adaptation and confidence in business operations. However, the relationship between these factors and entrepreneurial success remains underexplored, particularly in developing regions. This study aims to examine the impact of Self-Efficacy and Digital Transformation on Entrepreneurial Success, with Entrepreneurial Intention as a mediating variable. The study employs a quantitative research approach using path analysis in SPSS 24. Data were collected from 150 SMEs owners in the culinary sector in Garut Regency, selected through purposive sampling.These findings suggest that building self-efficacy and integrating digital technologies are essential for entrepreneurial success. Entrepreneurs should focus on digital literacy training and confidence-building programs, while policymakers should support digital transformation initiatives for SMEs.
Business Success, Entrepreneurial Intention, Digital Transformation, Self-Efficacy
UNCOVERING THE CONNECTION BETWEEN PRODUCT INNOVATION AND BUSINESS PERFORMANCE: PERSPECTIVES FROM AKAR WANGI (VETIVER) HANDICRAFT INDUSTRY IN GARUT
The vetiver handicraft industry is one of the leading potentials of Garut Regency, which has high economic value. This study aims to analyze the effect of product innovation on business performance in the vetiver handicraft industry in Garut Regency. Using a quantitative approach and non-experimental or survey research type and explanation research design, this study involved 66 vetiver business actors as respondents. The analysis employed the Structural Equation Modeling method based on Partial Least Squares (SEM-PLS) to examine the relationship between product innovation and business performance. The findings of this study indicate that product innovation exerts a significant influence on business performance, underscoring its critical role in the development of the vetiver handicraft industry in Garut Regency. The study further demonstrates that product innovation, in its entirety, contributes positively and significantly to the enhancement of business performance. The findings of this study underscore the pivotal role of continuous innovation, particularly in enhancing product quality and ensuring the continued competitiveness and business sustainability of the vetiver handicraft industry in Garut Regency.
Product Innovation; Business Performance; Vetiver Handicraft Industry.
THE ROLE OF ATTITUDE, SUBJECTIVE NORMS, AND PERCEIVED BEHAVIORAL CONTROL IN AFFECTING INTENTION TO PURCHASE ECO-FRIENDLY FASHION PRODUCTS
This research uses the Theory of Planned Behavior (TPB) framework to understand various variables affecting consumers' intention to buy eco-friendly fashion products in Indonesia. The survey method was utilized in this study, in which all data from the respondents will be collected using questionnaires. Respondents who participated in this research were people living in Indonesia who had purchased any fashion products from UNIQLO in the past four months, and the purposive sampling method was utilized to ensure that all respondents satisfied this criterion. After gathering all of the data, PLS was utilized to assess the data, in which it was found that all three variables within the TPB framework – attitude, perceived behavioral control, and subjective norms – significantly affect people’s intention to purchase eco-friendly fashion products.
attitude; subjective norms; perceived behavioral control; intention to purchase eco-friendly fashion products
EVALUATING HOW PROFITABILITY, GROWTH, AND SIZE INFLUENCE COMPANY VALUE
This study aims to examine the impact of profitability, company growth, and company size on the value of consumption sector firms from 2019 to 2022. The research will utilize panel data regression analysis through the EViews application. Profitability will be measured using Return on Assets (ROA), company growth will be assessed by the percentage change in asset value, company size will be represented by the natural logarithm of total assets, and company value will be measured using the Price-to-Book Value (PBV) ratio. The findings from the Chow test indicate a Cross Section Chi square value of 0.000, while the Hausman test shows a random Cross Section probability value of 0.0001. Consequently, the fixed effect model will be employed for the panel data regression analysis. Results from this model reveal that profitability does not significantly impact firm value, while company growth and size both exhibit an insignificant negative relationship with firm value.
ROA. Company Growth, Firm Size, Firm Value
INFLUENCE PROFITABILITY, LEVERAGE AND COMPANY SIZE ON FIRM VALUE OF CONSUMPTION SECTOR COMPANY
This study aims to examine the impact of profitability, leverage, and company size on firm value of consumption sector firms from 2020 to 2023. The research will utilize panel data regression analysis through the EViews application. Profitability will be measured using Return on Equity (ROE), Leverage measured using Debt to Equity Ratio (DER), company size will be represented by the natural logarithm of total assets, and firm value will be measured using the Price to Earning Ratio (PER). The findings from the Chow test indicate a Cross Section Chi-square value of 0.000, while the Hausman test shows a random Cross Section probability value of 0.004. Consequently, the fixed effect model will be employed for the panel data regression analysis. Results from this model reveal that profitability does negative significantly impact firm value, while leverage and Company size have no impact to firm value.
Profitability, Leverage, Company Size and Firm Value
THE ROLE OF SOCIAL MEDIA CONTENT IN AN EFFORT TO INCREASE BRAND AWARENESS OF KOPI TOKTOK INDONESIA
In the digital era, social media has become a strategic tool for small and medium enterprises to build brand awareness. Kopi Toktok Indonesia leverages platforms such as Instagram and TikTok as the primary media in its digital marketing strategy. This study aims to examine the role of social media content in enhancing the brand awareness of this brand. The research employs a qualitative descriptive method with a triangulation data approach, including semi-structured interviews, observations of social media activities, and documentation analysis. The findings reveal that social media content based on storytelling and collaborations with influencers significantly enhances audience engagement, as reflected in the substantial number of likes, comments, and viewers. However, challenges such as limited human resources in social media management and insufficient audience research remain obstacles. In conclusion, social media content plays a crucial role in boosting the brand awareness of Kopi Toktok Indonesia. Optimising the competencies of the social media management team and innovating content are key recommendations to strengthen the sustainability of the digital marketing strategy amidst business competition.
Socia Media, Digital Content, Brand Awareness, Marketing Strategy, Digital Marketing.
DIGITAL TRANSFORMATION: THE ROLE OF AI IN STRATEGIC DECISION-MAKING FOR ENTREPRENEURS
Digital transformation has fundamentally changed the business landscape, especially in strategic decision-making in entrepreneurship. Artificial Intelligence (AI) plays a crucial role in analyzing data, identifying market trends, and improving operational efficiency. This research aims to explore how AI is used in the strategic decision-making process by entrepreneurs, as well as identify the challenges and opportunities faced. The research method used is a qualitative approach with the netnography method, which analyzes the interaction and discussion of entrepreneurs on digital platforms such as business forums, social media, and online communities. The results of the study revealed five main findings. First, AI helps optimize marketing strategies through consumer trend analysis and content personalization. Second, AI improves operational efficiency, Third, AI improves decision-making accuracy with real-time data analysis. Fourth, there are challenges in AI adoption, including a lack of digital literacy and resistance to change. Fifth, opportunities for AI implementation can be strengthened through the support of the digital ecosystem involving the government, academia, and the industrial sector. This research highlights the importance of increasing digital literacy and policies that support the use of AI in entrepreneurship to increase business competitiveness in the digital era.
Digital Transformation, Artificial Intelligence, Decision Making, Entrepreneurship, Netnography
ETHICAL DIMENSIONS OF ARTIFICIAL INTELLIGENCE-ENABLED ACCOUNTING FROM THE PERSPECTIVE OF PANCASILA: NAVIGATING GLOBAL ECONOMIC REALITIES
The development of artificial intelligence (AI) technology in accounting poses ethical challenges that need to be integrated with local values, especially in Pancasila. This study aims to explore the ethical dimensions of accounting that utilize AI in the Pancasila perspective and its relevance in navigating the global economic reality. This study uses qualitative methods through literature studies, in-depth interviews with practitioners and academics, and data mining from webinars that raise the theme of Pancasila and technology. The resource persons include practitioners, academics, and observers of Pancasila. The results of the study indicate that the use of AI in accounting must be directed to support transparency, integrity, fairness, and accuracy, in accordance with the values of Pancasila. In addition, education, professional development, and strategic decision-making are key factors in ensuring the ethical use of AI. This study provides theoretical implications for the development of accounting ethics and practical guidance for practitioners, regulators, and the public in integrating AI with Pancasila values. Ethical challenges and accounting policies in the use of AI are also discussed to ensure sustainability and integrity.
Accounting Ethics, Artificial Intelligence, Integrity, Pancasila, Transparency
BEAUTY GETS SMARTER: AI PERSONALIZATION FOR NEXT-LEVEL SHOPPING
This research endeavors to dissect the influence of Artificial Intelligence (AI) on consumer purchase decisions within the beauty industry in Makassar, specifically through the lens of personalization. The contemporary digital epoch, characterized by the exponential proliferation of AI technologies, has fundamentally reshaped the dynamics of business-consumer interactions. Personalization, emerging as a pivotal marketing paradigm, is poised to achieve unprecedented efficacy through the strategic deployment of AI. Employing a quantitative framework grounded in survey methodology, this study amassed data from a cohort of 207 beauty product consumers residing in Makassar. A structured questionnaire, utilizing a five-point Likert scale, served as the instrument for variable measurement. Data analysis was executed via Structural Equation Modeling Partial Least Square (SEM-PLS), facilitated by WarpPLS software Version 8.0. The empirical findings unequivocally demonstrate a positive and statistically significant relationship between AI and purchase decisions, both directly and indirectly, mediated by personalization. These outcomes underscore the augmented purchase propensity engendered by AI-driven personalization within the beauty sector. This research contributes substantively to the extant body of knowledge concerning AI's role in marketing, with a particular focus on the interplay between personalization and purchase decisions. From a managerial perspective, the study advocates for the strategic integration of AI to amplify personalization efforts in marketing initiatives, thereby optimizing consumer purchase outcomes.
Artificial Intelligence, Personalization, Purchase Decision, Beauty Industry, Makassar City
SUSTAINABILITY AND AI ADOPTION IN WOMEN’S ENTREPRENEURSHIP: OVERCOMING FINANCIAL, DIGITAL, AND POLICY BARRIERS
Artificial intelligence (AI) is progressively revolutionizing business processes, enhancing efficiency, automation, and data-driven decision-making. However, female entrepreneurs face persistent challenges in adopting AI-driven business strategies due to financial, technological, and societal constraints. This study investigates key barriers impeding AI adoption among women entrepreneurs, including limited financial access, disparities in digital literacy, and societal norms influencing technology utilization. A quantitative research methodology was employed, using structured surveys targeting women entrepreneurs across various industries and geographic locations. Descriptive statistics, regression analysis, and structural equation modelling (SEM) were utilized to identify the primary determinants of AI adoption. Reliability and validity measures were incorporated to ensure the robustness of findings. The results indicate that access to financial resources, digital literacy, and mentorship significantly influence AI adoption among women entrepreneurs. Structural barriers such as regulatory challenges and restricted networking opportunities remain substantial constraints. The study emphasizes the effectiveness of gender-inclusive AI training programs and financial support mechanisms in bridging the gender gap in AI adoption. Moreover, policy interventions promoting inclusive digital entrepreneurship foster a more equitable economic landscape. These findings provide essential insights for policymakers, educators, and business leaders seeking to enhance AI adoption among women entrepreneurs. Addressing financial and technological challenges through targeted interventions can boost gender-inclusive digital innovation, drive economic growth, and ensure equitable AI integration.
Sustainability, AI adoption, Women entrepreneurs, Digital literacy, Financial Access
THE IMPACT OF EMPLOYEE COMPETENCE ON PERFORMANCE IN THE HOSPITALITY INDUSTRY: EMPIRICAL EVIDENCE FROM HOTEL GAMMARA MAKASSAR
This study examines the influence of employee competence on performance in the hospitality industry, with a particular emphasis on Gammara Hotel Makassar as a case study. This study employs quantitative approaches and path analysis using SmartPLS 4.0 to investigate the relationship between employee competency and performance. The results demonstrated that competence positively influences performance, as indicated by a path coefficient (T-Statistics = 2.256, P-Value = 0.024). This result indicates that improved competence does not necessarily correspond with performance, presumably affected by factors such as motivation, leadership, or a more aggressive work environment. The R-Square score of 0.027 indicates that competence contributes just 2.7% to performance variability, requiring a more comprehensive approach to improve employee productivity. This study emphasizes the need for a more targeted training program and the incorporation of additional supportive factors to improve employee performance in the hospitality industry. Nevertheless, many limitations identified in the study are primarily concentrated on recommendations for future research.
Employee Competence, Employee Performance, Hospitality Industry, Gammara Hotel Makassar
INTEGRATING THE UNEN-UNEN BECIK KETITIK ALA KETARA INTO INDIVIDUAL MORALITY AS A CORRUPTION PREVENTION SYSTEM
Integrating Unen-Unen Becik Kelitik Ala Ketara into Individual Morality as a Corruption Prevention System.The dynamics of business growth occur so rapidly. The business world is also considered to have entered a very competitive era and caused a very cruel competition. Humans compete to enrich themselves, prioritizing materialism and egoism. This article aims to incorporate the philosophy of life derived from Unen-unen Becik Kelitik Ala Ketara as a corruption prevention system. As for the definition, the author uses a qualitative method with the perspective of the Nusantara paradigm. This research results in the concept of a corruption prevention system based on the Becik kelitik Ala Ketara unen-unen that creates a self-control in a person to avoid corruption. The existence of belief and implementation of the becik in subtle ways can raise individual awareness of the ultimate goal of life.
Becik Kelitik Ala Ketara, Morality, Corruption
THE ABILITY OF ARTIFICIAL INTELLIGENCE (AI) IN IMPROVING AUDITOR PERFORMANCE: LITERATURE STUDY
The literature study focuses on the ability of Artificial Intelligence (AI) to improve auditor performance. This study uses Systematic Literature Review (SLR) as a research data search instrument, then bibliometric literature as a data processor analyzed by VOSviewer software. The analysis of this research data using VOSviewer software is used to analyze articles that have been collected through the Scopus database which is taken as a reference for researchers. This study found that AI has significant potential to automate the audit process, auditor performance, improve efficiency, accuracy, and audit quality by detecting anomalies and strengthening data-based decision making. However, the implementation of AI in audit practice faces challenges, including limited auditor skills, dependence on high-quality data and ethical issues related to privacy and transparency. Adequate regulation and control are needed to ensure that the integration of AI runs in accordance with professional audit standards. This study contributes to enriching the literature related to AI by providing insight into the benefits and challenges of implementing AI in improving auditor performance and recommending the need for competency adaptation and the development of a new framework for optimizing AI technology.
Artificial Intelligence (AI), Bibliometrics, Auditor Performance, Literature Study
THE INFLUENCE OF CREATIVITY ON ACHIEVING KAIZEN PERFORMANCE THROUGH WORK MOTIVATION IN THE PRINTING DEPARTMENT OF PT DNP INDONESIA
As set by the company, employees have not yet achieved their personal Kaizen target, which is one man, one Kaizen per semester. The most serious challenge to Kaizen's success is employee attitude. Various factors can influence this, including employee creativity and motivation, which are still considered suboptimal. This study examines creativity's influence on Kaizen performance through work motivation in the Printing Department of PT DNP Indonesia. This quantitative research involved 103 employees, with a sample of 82 respondents selected randomly using Slovin's formula with a 5% margin of error. Data analysis was conducted using descriptive statistics and path analysis. The findings indicate that, in general, the levels of creativity, motivation, and Kaizen performance are high, with relatively high scores on indicators such as the desire for recognition, impactful results, and achievement recognition. Furthermore, the verification analysis shows that creativity significantly influences work motivation. Additionally, creativity affects Kaizen's performance directly and through the mediation of work motivation. The mediation effect in this study is partial, accounting for 70.3%.
Creativity, Work Motivation, Kaizen Performance.