Since smartphones are so common, digital wallets have developed swiftly to fulfill the demands of a contemporary culture that promotes mobility and streamlines transaction processes. This study's objective is to clarify consumer behavior in Indonesia's adoption of digital wallets. This study was carried out in Jakarta involving 360 respondents. This study analyzes using a structural equation model (SEM) with LISREL software tools. The results of this study explain that perceived ease of use, trust, security, and intention are important in increasing the actual usage of digital wallet users in Indonesia. The practical implications of this study are useful for comparing perceived scores on various antecedents of digital wallet adoption. The study identifies potential differences in perceptions of the elements influencing the adoption of digital wallets in Jakarta, particularly among the younger generation, which makes up the bulk of respondents. The success or failure of digital wallets depends on a variety of ecosystem components as well as consumer-related factors.

The study investigates the effects of system quality and service quality on e-filing user satisfaction as well as the effect of information quality on e-filing user satisfaction through quantitative research. The variables in this study consist of the dependent variable, namely e-filing user satisfaction, while the independent variables are system quality, information quality, and service quality. The population in this study is the taxpayer. The sample in this study includes 340 taxpayer respondents in Indonesia who were calculated using the Slovin formula, with the research instrument in the form of a questionnaire measured using a Likert scale 1 to 7. The sample collection technique in this study uses the incidental sampling method, with the research instrument using an online questionnaire distributed via social media. The sample collection method in this study used incidental sampling. The data analysis technique in this study used structural equation modeling (SEM) with SmartPLS 3.0 software tools. The results of this study indicate that system quality has a positive effect on e-filing user satisfaction. Information quality also has a positive effect on e-filing user satisfaction. Finally, service quality has a positive effect on e-filing user satisfaction.

This research aims to fill the gap in sustainable insurance product study. The central research question of this research is how to develop a fair pricing framework in order to design a sustainable financial product. Current profit testing method is arguably lack of policyholder considerations. The profitability decision under current method only considers profit margin for company. There is no profitability measurement for policyholder. To improve fairness under current pricing, the proposed study proposes a concept of equity in risk between company and policyholder. In order to establish equity in risk, profitability for policyholder needs to be defined and risk measure Conditional Tail Expectation (CTE) for company and policyholder is proposed as a solution. Fairness is achieved if CTE between company and policyholder falls within certain range. CTE generated under new framework could be used as a reference point to all stakeholders to assess the fairness of Unit Linked price. The target population for the study was any regular premium Unit Link product. This research used simple random sampling. From the population consisting of 34 companies 20 samples were drawn. Data is taken from the Indonesian Financial Service Authority. The data used is from the time period between 1 January 2015 and 30 June 2019. Using the CTE, this study finds that most of the Unit Linked pricing are far from fair. It is recommended that companies could be more efficient in their operating and distribution cost in order to be fairer to policyholder and therefore will make the product more sustainable.

This research discusses and analyzes scientific, macroeconomic, financial risk management, audit views, stock returns, investment decisions, funding decisions, and good corporate governance as a moderator. There are 147 samples of manufacturing companies listed on the Indonesia Stock Exchange. The results of this study indicate that there are four insignificant hypotheses. The results indicate: Macroeconomics does not have a substantial effect on Financial Risk Management, Good corporate governance (GCG) is having no significant impact on Going Concern Audit Opinion. Stock Return is having no significant effect on Going Concern Audit Opinion; GCG does not moderate the impact of Stock Return on Going Concern Audit Opinion when the level of significance is five percent.

This paper empirically tried to analyze the effects of education on the gender wage gap in Indonesia and to examine whether globalization could alter such a relationship. We modified a decomposition method for the panel dataset that corresponds to the National Socio-Economic Survey from 1996 to 2016. Overall, we found that schooling could significantly influence the salary discrepancy. We also proved that globalization did matter in explaining the relationship between the educational attainment and the salary gap. Here, it could widen the difference in the remuneration. Based on the results, strengthening the gender-responsive budget at the national government level might be one of the solutions. Basically, it actually started with a new awareness of the budget that was not genderneutral. Thus, the positioning of women in education and decision-making process is very crucial for the future of development.
This paper has been retracted due to conflict of interest

This research was conducted with the primary aim to investigate digital governance by examining empirical evidence regarding the application of Technology Acceptance Model (TAM) in public administration. The antecedents of TAM were explored to estimate behavioral intention and actual use in electronic public service in public administration in Indonesia. The research was conducted in Semarang, Central Java, Indonesia by employing simple random sampling techniques to collect a total of 182 respondents. By using Structural Equation Modeling–Partial Least Square (PLS-SEM), the results showed significant effects on perceived usefulness and attitude toward use. The variable of perceived usefulness was also empirically proven to have a significant effect on attitude toward use and behavioral intention. The findings found that attitude toward use had a significant effect on behavioral intention, and then behavioral intention was empirically proven to have an effect on actual use. Mediating analysis from the variables of perceived usefulness, attitude toward use and behavioral intention also found the mediating roles. Theoretically, these findings contribute to the digital governance framework by providing empirical evidence strengthening the relevance and affirming the application of the Technology Acceptance Model (TAM) in the context of public administration. Practically, these findings have managerial implications that the application of TAM in the public administration sector is relevant to be explored with a professional management model and a user-based approach in the development of digital applications and websites.

The purpose of this study is to analyze the effects of the application of e-government, e-billing and e-SPT on taxpayer compliance. This type of research is quantitative research. The variables in this study consist of one dependent variable and three independent variables. The dependent variable is taxpayer compliance, while the independent variables are application of e-government, application of e-billing, and application of e-filing (e-SPT). The population in this study is Indonesian taxpayer. The sample in this research was 430 respondents who filled out the Likert Scale questionnaire. The sampling technique in this study was incidental sampling, with research instruments using online questionnaires distributed via social media. The data analysis technique in this study used a structural equation model (SEM) with SmartPLS 3.0 software. The results of this study indicate that the application of e-government had a positive and significant effect on taxpayer compliance, the application of e-billing had a positive and significant effect on taxpayer compliance, and the application of e-SPT had a positive and significant effect on taxpayer compliance.

This study aims to determine and analyze the effect of taxpayer awareness, tax knowledge, tax sanctions, and public service accountability on taxpayer compliance. The population of this study is the motor vehicle taxpayer in Kendari City. Samples are determined using accidental sampling techniques and the number of samples is determined using the Slovin formula. Based on the results of data analysis using multiple linear regression, the study found that taxpayer awareness, tax knowledge, tax sanctions, and public service accountability had positive and significant effects on taxpayer compliance in meeting tax obligations. This means that the higher the level of taxpayers’ awareness, tax knowledge, tax sanctions, and public service accountability, the better the taxpayer compliance.

Online tutoring is a new phenomenon in Indonesia that is quite popular at the moment, especially after the pandemic. The emergence of online tutoring for schoolchildren provides families with an alternative option for educating their children; additionally, online learning becomes an effective alternative because it does not pose a health risk during a pandemic. Online tutoring marketing optimizes marketing strategies through digital content using celebrity endorsements. The purpose of this study was to examine the effects of a comprehensive new model of using celebrity endorsement based on its dimensions and its effect on brand satisfaction, advertising credibility, brand credibility, and repurchase intention. The data collection technique in this study was quantitative and involved distributing questionnaires to 175 respondents in the city of Jakarta. This study uses a structural equation model (SEM) with the SmartPLS tool. The results obtained are able to identify and measure the impact of celebrity endorsement in digital marketing strategies that have an impact on repurchase intention. The results of the study explain that all pathways proved to have a positive effect, unless expertise on repurchase intention has a negative effect. There are 6 hypotheses accepted and 8 hypotheses rejected. The biggest influence on repurchase intention is advertising credibility. In terms of the total indirect effect, only attractiveness and trustworthiness have a significant total effect on repurchase intention, while expertise does not have a significant total effect. The implications of this research can be used as a basis for determining a comprehensive strategy for online tutoring companies to retain their customers after the pandemic.

Small and Medium Enterprises (SMEs) have a central role in the Indonesian economy. SMEs are a driver of the Indonesian economy and non-oil exports and have a significant role in absorbing labor. The SME sector in Indonesia generally has several obstacles, one of which is marketing constraints. The ability to build and communicate brands to customers tends to be low, so it has not been able to bind customers and affect the marketing performance of SMEs. This ability during the pandemic has worsened, as can be seen from the deteriorating marketing performance of SMEs. This study attempts to fill the research gap between digital marketing and marketing performance. This study offers the concept of Brand Articulating Capability to bridge the gap between Digital Marketing in increasing Marketing Performance. Three hypotheses were developed and tested in a sample frame of 230 SMEs in South Sulawesi, Indonesia. The analysis was carried out using Structural Equation Modelling to test the research. The study's findings support the model using the following variables: Digital Marketing has a significant effect on Marketing Performance, Digital Marketing has a significant impact on Brand Articulating Capability, and the Brand Articulating Capability variable has a mediating and strategic role in improving marketing performance.