The Effect of Audit Quality, Audit Committee, and Corporate Social Responsibility on Firm Value with Firm Size as a Moderating Variable

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This study aims to examine the effect of audit quality, audit committee, and corporate social responsibility (CSR) on firm value, with firm size as a moderating variable. This research employs a quantitative approach using secondary data obtained from the annual financial reports of energy sector companies listed on the Indonesia Stock Exchange. The sample was selected using purposive sampling, resulting in 75 observations. The data were analyzed using multiple linear regression and Moderated Regression Analysis (MRA). The results indicate that audit quality, audit committee, and CSR have a positive and significant effect on firm value. Firm size also has a positive effect and is proven to moderate the relationship between audit quality, audit committee, and CSR on firm value. Additionally, control variables, namely profitability and leverage, are found to have a positive and significant effect on firm value. Simultaneously, all variables in this study significantly influence firm value.

The Influence of Public Sphere, Perceived Usefulness, and Trust on Mobile Payment Intention with Attitude as a Mediating Variable

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The objective of this study is to understand the social and psychological factors that influence user intentions and attitudes in using mobile payment services in Indonesia. This study examines the influence of Public Sphere, Perceived Usefulness, and Trust on user attitudes and intentions, as well as the role of Attitude as a mediating variable.  A quantitative method is used in this study by collecting data through an online survey using Google Forms in which the respondents are active users of mobile payment services in Indonesia. The data analysis is conducted using descriptive and inferential statistics to examine the relationships between variables. The result of this study shows that Perceived Usefulness and Trust significantly influence users’ positive attitudes toward mobile payment. Moreover, the Public Sphere, which presents user discussions and experiences through social media, also has a positive effect on perceived usefulness and users’ intention to keep using the service. On the other hand, Public Sphere has no direct effect on attitudes, and Trust does not mediate attitudes toward usage intentions. The main findings indicate that user attitudes play an important role as mediators that strengthen the influence of perceived usefulness and trust on their intention to use mobile payments in the future. This study provides implications which are crucial for the digital financial services industry and policymakers. The strategies that emphasize to increase trust through security features and strengthen positive experiences and discussions in digital public spaces can increase the intention and sustainability of mobile payment use in Indonesia. Furthermore, developing humanistic content and emphasizing user experiences in digital public spaces is necessary to shape better attitudes and usage intentions.

Switching Intention in the IndiHome Internet Service Environment: The Roles of Cognitive and Affective Customer Experience and Cognitive Reaction Swift Guanxi

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This study aims to investigate the drivers of switching intention among internet service provider (ISP) users in Indonesia, specifically focusing on IndiHome customers. Utilizing the Stimulus-Organism-Response (SOR) framework, the research examines how external stimuli namely product and price integration, information access, information quality, task-technology fit, and ease of use influence internal customer states (cognitive experience, affective experience, and cognitive reaction swift guanxi) and subsequent switching behavior. The study employed a quantitative survey-based approach with 300 active IndiHome users in Solo, Indonesia, with data analyzed using Partial Least Square-Structural Equation Modeling (PLS-SEM). The findings reveal that while technological determinants like task-technology fit and ease of use consistently enhance internal customer states, information access fails to influence any mediating variables. Crucially, the results indicate that neither cognitive nor affective customer experiences directly mitigate switching intention; instead, “cognitive reaction swift guanxi” emerged as the sole significant predictor of switching behavior. The study concludes that in a saturated broadband market, transactional satisfaction alone is insufficient to ensure loyalty. To minimize churn, ISPs must pivot from purely functional improvements to relationship-centric strategies that foster perceived mutual value and strong relational bonds. This research contributes to the marketing literature by integrating relational constructs into the SOR framework to provide a more granular view of consumer behavioral responses in the digital service industry.

Exponential Organizations and Disruptive Innovation

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Exponential Organizations (ExOs) represent a new generation of enterprises that leverage digital technologies, scalable business models, and innovative organizational structures to achieve rapid growth and transformative impact. Closely linked to this phenomenon is disruptive innovation, which reshapes industries by introducing solutions that redefine value creation and render traditional business models obsolete. This paper examines the conceptual foundations, characteristics, and mechanisms of Exponential Organizations, analyzes their relationship with disruptive innovation, and explores how emerging technologies such as artificial intelligence, blockchain, the Internet of Things, and advanced connectivity accelerate this dynamic. Through an extensive review of the literature and illustrative case examples, the study highlights how ExOs amplify disruption, create new markets, and challenge incumbents. The paper concludes with strategic recommendations for organizations seeking to thrive in an era of exponential change.

Technology Paradox and User Intention: The Claude AI Application

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The purpose of this study is to develop a deeper understanding of the factors influencing user intention to adopt Claude, an AI-based chatbot designed to provide ethical, safe, and high-context interaction.The study involves 200 respondents in Indonesia who have used AI at least once, with data analyzed using AMOS 21. The results show that initial trust has a positive and significant effect on perceived usefulness and perceived ease of use, while social influence also significantly enhances both perceptions. Perceived usefulness and perceived ease of use significantly influence users’ attitudes and directly affect their intention to use Claude. However, initial trust does not have a significant effect on attitude. Furthermore, attitude does not mediate the relationships between perceived usefulness or perceived ease of use and intention to use, indicating that behavioral intention is primarily shaped by direct cognitive evaluations rather than affective responses. Overall, perceived usefulness and perceived ease of use emerge as the main determinants of intention to use, with initial trust and social influence acting as important antecedents in shaping early user perceptions. This study extends TAM in the context of AI chatbot adoption and provides practical insights for improving AI acceptance among young users.

Barriers to Entrepreneurship Confronted by Persons with Disabilities: An Exploratory Study on Entrepreneurs with Disabilities in Northern Province, Sri Lanka

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The main objective of this research was to study the effects of Entrepreneurial Training (ET), Access to Credit Facilities (ACF), Technology Usage (TU), Entrepreneurial Knowledge (EK), and Policy & Regulatory Barriers (PR) on the entrepreneurial performance (EP) of disabled people in the Northern Province of Sri Lanka. A quantitative analysis was performed and the relationships between the variables were examined using correlation and regression techniques. The correlation results presented that there were very strong positive connections between EP and ET (r = 0.934, p < 0.01), ACF (r = 0.866, p < 0.01), EK (r = 0.886, p < 0.01), and PR (r = 0.787, p < 0.01) while TU also showed a moderate positive correlation (r = 0.699, p < 0.01). The results of the regression analysis showed that ET (β = 0.677, t = 12.050, p < 0.001), ACF (β = 0.139, t = 2.220, p = 0.028), EK (β = 0.251, t = 3.888, p < 0.001), and PR (β = 0.059, t = 2.527, p = 0.012) not only positively but also significantly affected EP. On the contrary, TU (β = -0.122, t = -2.993, p = 0.003) indicated a significant negative impact, implying that the use of technology without sufficient skill or accessibility support could slow down the performance. The results underline the necessity of entrepreneurial training, access to financial resources, knowledge acquisition, and efficient management of the regulatory process as the main aspects that can improve the business performance of disabled entrepreneurs. The research points to the requirement of customized training programs, money lending schemes for the disabled, technological facilities for the disabled, and policies that are supportive of the disabled to encourage the growth of inclusive entrepreneurship in the Northern Province of Sri Lanka.

Impact of Freight Transport Packaging on Energy Consumption and Climate Change

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The research “Impact of Freight Transport Packaging on Energy Consumption and Climate Change” examines energy efficiency in freight transportation (TCC) through the Green Vehicle Routing Problem (G-VRP) and eco-friendly packaging. Using a mixed-methods approach, combining quantitative data (distances, energy consumption, CO2 emissions) and qualitative information (operator and the community perceptions), it includes a literature review and a pilot study in 10 cities in Hidalgo, Mexico. Results show that optimized routes with electric vehicles reduce the total distance of traveling, energy consumption, and emissions by 23.87%, and up to 97.86% compared to diesel fleets. Gaps in charging infrastructure and green technology adoption are identified. Integrating ecolabels and heuristic algorithms, like a modified Clarke-Wright, offers sustainable and promising solutions, though it requires a deep restructuring of the production processes. The study suggests public policies and business strategies to promote green logistics, advocating for tailored algorithms and mixed-methods to enhance sustainability in TCC.

Assessing the Effect of GST on Healthcare Costs: A Study of Hospitals and Diagnostics Services

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Goods and services tax is one of the remarkable policy changes in India that has tapped on almost all sectors, ranging from healthcare. The impact of GST particularly on hospitals and the costs incurred on diagnostic services forms the core of this research. The study will seek to establish modifications in cost structures, service cost, and accessibility of the patients after the implementation of GST. The analytical approach of the current study is qualitative and quantitative to painting an integrative picture. It consists of interviews with managers of the analyzed hospitals as well as the providers of diagnostic services accompanied by quantitative analysis before and after the introduction of GST. To generalize the results, fifty hospitals and forty diagnostic centers have been selected after considering a mix of both urban and semi-urban centers. The study employs Statistical Package for the Social Sciences (SPSS) in quantitative data analysis and the qualitative data analysis involves thematic coding. Closely examined are fluctuations in the cost of core services, tax on citizens’ expenditure, and shifts in the patient influx. The initial study results indicate that the cost increase of diagnostic ambulatory care services has been slightly rising, especially in urban areas, and the effects on hospitals have been variable depending on the type of service. The paper establishes that GST has integrated taxation although the direct and indirect impacts of this reform on the costs of health care require policy action from the government to foster equitable provision of health care services.

The Effect of Product Quality, Service Quality, Service Recovery on Customer Satisfaction and Customer Loyalty in Business to Customer (B2C), Case Study of AMA Group Bandung

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The research has the aim of seeing the relationship and effect between the variables of Product Quality, Service Quality, and Service Recovery on customer satisfaction and loyalty at AMA Group Bandung which focuses on Business to Costumer (B2C) and finding solutions to business problems that exist in AMA Group, namely the instability of AMA Group’s sales revenue. This research includes quantitative and qualitative. In this study were AMA Group B2C customers Population. The sample was 100 AMA Group. Data collection using some techniques by researcher used include interviews, observation, internal analysis (Segmenting, Targeting, Positioning and Marketing Mix) and external analysis (PESTEL analysis, Competitor analysis), and also use customer analysis obtained through the use of questionnaires. The method used by researchers in this study using Validity analysis, Reliability analysis, Descriptive Analysis, and path analysis. Researchers in this study used an analytical tool is smartPLS. The analysis results by this researcher indicate that there is an influence between the variables of Product Quality, Service Quality, and Service Recovery on customer satisfaction and customer loyalty.

A Scenario Thinking Approach to Developing Strategy for PT. XYZ (Persero) Tbk

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The COVID-19 pandemic has had a tremendous impact on the entire industry, including the aviation industry. Based on data from the Directorate General of Civil Aviation, aircraft passengers have decreased by 61% compared to 2019. This has made airlines around the world suffer losses from business development. As many as 43 commercial airlines experienced bankruptcy throughout 2020 due to COVID-19. This study will discuss how PT. XYZ responds to this phenomenon by using a scenario planning approach to generate strategic flexibility and discuss the issues of what conditions must be implemented and what must be done to enable the company to implement strategic changes. Such changes occur when companies formulate and implement new strategies. This research method is qualitative, with annual report case studies and interviews involving expertise in the social, economic, technological, environmental, and political fields.