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Technology-Driven Digital Marketing Strategies and their Impact on E-commerce Purchase Decisions
The rapid growth of internet penetration and digital platforms has transformed marketing practices in Indonesian Vocational Training Centers (LPKs). However, inconsistent outcomes in trainee recruitment highlight a gap in understanding the effectiveness of digital marketing in this context. This study aims to examine the effect of digital marketing on purchase intention, with consumer engagement as a mediator and consumer trust as a moderator. Data were collected from 384 trainees in East and We...
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Analyzing Digital Utility App Adoption: A UTAUT Approach on PLN Mobile with Technological Literacy as a Moderator
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
This study examines customers' determinants of behavioral intention to utilize the PLN Mobile application using the Unified Theory of Acceptance and Use of Technology (UTAUT) with technological literacy as a moderating variable. The data were collected from 399 respondents in the UP3 Western Flores Area using purposive sampling and analyzed by Partial Least Squares Structural Equation Modeling (PLS-SEM). The model demonstrated adequate reliability and validity (AVE > 0.5; composite reliabilit...
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Technology Adoption of Utility Mobile Applications across Generational Cohorts Using UTAUT: A PLS-SEM Approach
Advance Sustainable Science, Engineering and Technology (ASSET)
Vol 8
, No 1
(2026)
This study examines the determinants of users’ intention to adopt the PLN Mobile application among Generations X, Y, and Z in East Nusa Tenggara, Indonesia, by extending the Technology Acceptance Model (TAM) with additional constructs, including perceived value, perceived trust, perceived security, attractiveness of alternatives, and social influence, with generational cohort as a moderating variable. A quantitative causal design was applied, collecting data from 438 PLN customers using proporti...
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EPISTEMOLOGICAL BASIS OF ACCOUNTING: A PHILOSOPHICAL CRITICISM
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 2
(2025)
Current accounting tends to be more materialistic, selfish, and secular because it strongly emphasizes material and value-free accounting. Numerous examples of anomalies and manipulation of financial statements carried out by accountants that demonstrate these characteristics are evidence. This problem is exacerbated by the assumption that humans are homo economicus who are opportunistic, greedy, and selfish. This raises a key question about the character of accountants and accounting science. A...
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Training on Village History Digitalisation: Cultural Preservation and Strengthening Love for the Homeland for the Community of Cangaan Village, Kanor Subdistrict, Bojonegoro Regency
Indonesian Journal of Empowerment and Community Service
Vol 6
, No 2
(2025)
This community service program aims to address the threat of cultural erosion and the generational gap in accessing local history in Cangaan Village, Bojonegoro Regency. The initiative focuses on digitizing the village's historical and cultural heritage through community empowerment and digital literacy training. The methods employed include Focus Group Discussions (FGD) to map assets, intensive training on documentation techniques, content creation, and digital archiving, followed by the practi...
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Implementasi Media Pembelajaran Berbasis Teknologi Informasi Dalam Peningkatan Hasil Belajar Siswa Sekolah Menengah Pertama
Manajemen Pendidikan
Vol 20
, No 1
(2025)
This research aims to describe and analyze how teachers use/implement based learning media ofInformation Technology (IT) so that they can foster student responses and find out how teachersovercome obstacles in implementing based learning media of IT and find out the teacher evaluationsystem to determine learning outcomes by conducting observations and interviews with teachers atUPT SMPN 2 Ambarawa using observation sheets and interview guidelines. The results obtainedare that the use-based media...
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EXPLORING THE ROLE OF BLOCKCHAIN TECHNOLOGY IN ENHANCING FINANCIAL STATEMENT TRANSPARENCY THROUGH TRIPLE-ENTRY ACCOUNTING: A SYSTEMATIC LITERATURE REVIEW
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 20
, No 1
(2025)
This research examines the potential of blockchain technology and Triple-Entry Accounting (TEA) in improving financial statement transparency, replacing the double-entry system that is vulnerable to manipulation. Blockchain-based TEA enables encrypted and real-time immutable records, as well as integration with smart contracts for process automation and efficiency. Through the Systematic Literature Review method, an analysis of 30 articles shows that blockchain and DLT improve data reliability a...
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PENGARUH DEBT COVENANT, LITIGATION RISK DAN LEVERAGE TERHADAP KONSERVATISME AKUNTANSI DENGAN FINANCIAL DISTRES SEBAGAI VARIABEL MODERASI PADA PERUSAHAAN SUB SEKTOR HEALTHCARE YANG TERDAFTAR DI BURSA EFEK INDONESIA PERIODE 2019-2023
Dinamika Akuntansi Keuangan dan Perbankan
Vol 14
, No 1
(2025)
Penelitian yang dilakukan bertujuan untuk dapat mengetahui serta menganalisis pengaruh Debt Covenant, Litigation Risk, serta Leverage terhadap Konservatisme Akuntansi dengan Financial Distress sebagai Variabel Moderasi. Populasi yang digunakan ialah semua perusahaan sub sektor healthcare yang terdaftar di BEI tahun 2019-2023. Teknik pengumpulan sampel yang dipergunakan yaitu purposive sampling dengan menggunakan 12 perusahaan menjadi sampel. Adapun alat analisis yg dipergunakan yaitu...
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FRAUD DETERMINANTS MODERATED BY INDIVIDUAL MORALITY
Paramita, Patricia Dhiana
; Luhgiatno, Luhgiatno
; Adhi, Daniel Kartika
; Nurkholik, Nurkholik
; Wahyuningsih, Panca
Fokus Ekonomi : Jurnal Ilmiah Ekonomi
Vol 19
, No 2
(2025)
This study took the object in the Public Accounting Firm (KAP) in Semarang City, where there is a phenomenon of increasing fraud intensity among public accountants which is motivated by increasing pressure, opportunity and rationalization among them. The purpose of this study is to determine the impact of pressure, opportunity and rationalization partially and simultaneously on fraud, to find out whether individual morality strengthens the impact of pressure, opportunity and rationalization part...
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PEMENUHAN ALAT PEMADAM API RINGAN DI PT. X DI KABUPATEN TEGAL SESUAI PERMENAKERTRANS NO. PER. 04/MEN/1980
Bhamada Occupational Health and Safety Environment Journal (BOHSEJ)
Vol 2
, No 2
(2024)
Tujuan penelitian ini adalah untuk mengetahui pemenuhan APAR di PT. X di Kabupaten Tegal Sesuai Permenakertrans No. Per.04/Men/1980. Metode penelitian yang digunakan adalah penelitian deskriptif menggunakan metode penelitian kuantitatif dengan pendekatan cross sectional. Data yang dikumpulkan melalui observasi kemudian dianalisis secara deskriptif, dan selanjutnya dibandingkan dengan standar acuan yang digunakan yaitu Permenakertrans No. PER 04/MEN/1980. Berdasarkan hasil observasi di PT. X di K...
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