This study examines the effect of the organizational change on company performance which is mediated by changes in management accounting practices. High environmental uncertainty requires company management to make organizational changes and changes in management accounting practices to achieve performance. The study uses a survey method with a total of 1945 respondents as managers of middle to upper manufacturing companies in 389 manufacturing companies in Indonesia. Data analysis techniques use partial least square, with more accommodating considerations for analyzing complex models with various indicators that are reflective and formative. The results of the study indicate that organizational change had a positive effect on changes in management accounting practices. Changes in accounting practices have positive effects on corporate performance, and changes in management accounting practices are able to mediate environmental changes in performance. Meanwhile, organizational change does not affect the company's performance.

In the digital era and the era of the industrial revolution 4.0, the quality of human resources needs to be improved in order to have competencies that are in accordance with the needs of the organization. Therefore, an effective and efficient method is needed to improve employee competence by using e-learning technology. This study analyzes the Diffusion of Innovation Theory through the Unified Theory of Acceptance and Use of Technology (UTAUT) model. The study uses quantitative data obtained by surveying 400 SME employees in Indonesia using an e-learning system. Dissemination of data is by using online questionnaires through social media. Data analysis uses structural equation modeling (SEM) modeling. The results of data analysis show that the theory of diffusion of innovations mediated by intrinsic and extrinsic motivation in the UTAUT model had a significant effect. The aspects that make up the theory of diffusion of innovation significantly and directly affect the intention of SMEs employees to use the e-learning system. The findings show that the diffusion of innovation theory has various indicators for the application of learning systems and further e-learning development so that they can have a real and significant impact on improving organizational performance and competitiveness.

Organic black rice (OBR) is a healthy food that is environmentally friendly which is better than organic white rice and organic brown rice. However, the demand for OBR in Indonesia is still low. In addition, some people consider OBR as black sticky rice. Meanwhile, black rice has great potential to be developed in Indonesia because it has local varieties that are still rare, have a high selling value, and are suitable for cultivation based on the analysis of their farming. The rapid development of social media users in Indonesia causes organic black rice to be traded online via social commerce (s-commerce). There has been a lot of research on social commerce, but there is still very few social commerce research offering framework design. The purpose of this research is to develop a conceptual model (framework) of the online OBR purchasing decision process via s-commerce, and to identify the factors underlying consumer assessment of the process. As a result, the conceptual model shows consumers recognize the need for OBR through free platforms, namely Search Engine Optimization (SEO), Instagram, blogs, article sites, through friends and through family. The factors underlying consumers' assessment of the online OBR purchasing decision process were security in purchasing decisions, Internet, friends, satisfaction with the results, Instagram and other social media, and family factor. These factors can be used as important considerations in online OBR marketing via s-commerce.

This study aims to explain the effect of service quality on satisfaction, service quality on trust, service quality on loyalty, satisfaction on loyalty and trust on loyalty. The population in this study are all consumers who have made transactions at an Indonesian marketplace, Shopee.co.id. The number of respondents used as a sample is 300 respondents. The results showed a significant influence between variables in the four interaction effects, namely service quality on satisfaction, service quality on trust, satisfaction with loyalty, and trust in loyalty. Meanwhile the insignificant effect was service quality on loyalty, the results of the total effect calculation also showed that Trust is a mediating variable between service quality and loyalty. marketing stimuli that can be carried out include maintaining cash on delivery services to increase customer trust, optimizing customer satisfaction through service improvement, providing more organized information so that consumers are easier and more comfortable in transacting, providing a 'tracking order' stage for customers, so that customers can monitor the progress of product orders. For further research, it is hoped that it can develop more variables under study and make comparisons of other e-commerce both in Indonesia and internationally.

This research aimed at identifying the impact of (Perceived ease of use, Perceived usefulness, Perceived enjoyment and perceived trust), and examine the moderating role of subjective norms, on healthcare providers acceptance for digital marketing provided by the medical field companies. To achieve the goals of this research, the researcher relied on a descriptive and analytical approach. The research dealt with 400 healthcare providers, where the population consisted of all healthcare providers working in Amman, a convenience sample was chosen from the healthcare providers. Moreover, the questionnaire was the main tool for collecting data. Analyzing data was conducted using a set of statistical methods including exploratory factor analysis EFA, confirmatory factor analysis CFA, multiple regression, interactive hierarchical regression and process procedures method using (SPSS-V20) and (AMOS-V23). The key finding was there an impact of Perceived ease of use, Perceived usefulness, Perceived enjoyment and perceived trust on healthcare providers acceptance for digital marketing provided by the medical field companies. Recommendations and future research also were discussed.

The application of ICT in central and regional governments to cities in Indonesia seems to be the new face of the National bureaucracy, not least with digital public transportation services, Surabaya is a pilot application of smart cities because one of them implementing the Surabaya Smart Transportation System (SITS), this condition further strengthens that policy Public digital services are taken to make it easier for the public to monitor the crowd or the density of the highway, unfortunately, if you review the SITS comment column on Google Play, the negative sentiment is far big more than the positive sentiment. So, this study aims to capture the phenomenon of resistance by exploring the quality of information and system quality as predictors of public acceptance of the application of SITS. A result, empirically the quality of information and the quality of the system indirectly affect public acceptance of the application of SITS, as among the findings served that system quality is more dominant in influencing acceptance. So, it is highly recommended that the city government pays attention to the development of SITS applications based on system reliability.

The purpose of the study is to explain the effect of perceived risk and subjective norm to the attitude based on Tri Kaya Parisudha and reuse intentions, attitude to reuse, and role attitude in mediating the effect on perceived risk and norm subjective to reuse intention from the use of e-money in the elderly. Quantitative approach is conducted for this study. The subject is the elderly/senior citizen who uses e-money, with a sample of 150 respondents. Purposive sampling is used as a method of sampling determination with the SEM-PLS technique. The result of this study are attitude based on Tri Kaya Parisudha capable mediate influence perception risk and norm subjective to reuse intention, also this study found the attitudes based on Tri Kaya Parisudha turned out to be able to mediate the effect of risk perception and also the influence of subjective norms on the intention to reuse e-money in the elderly in the city of Denpasar and the elderly who, even though they are elderly, still use e-money to meet their needs.

This study aims to bridge the theoretical gap in the relationship of business ability to build relationships with marketing performance in the digital economy era, marked by the application of IT in its business activities. The progress of the digital economy is currently increasing in response to the Covid-19 pandemic. Data collection was conducted by distributing questionnaires to the owners and managers of SMEs in the city of Medan. Questionnaires were distributed to 175 respondents using non-probability sampling and purposive sampling techniques. Testing models and hypotheses using Structural Equation Model (SEM) was conducted with AMOS software version 23. The results show that SMEs are more likely to build and develop database-based networks to improve marketing performance. It is empirically proven that digital marketing, strategy quality, and relationship-building skills improve SMEs' marketing performance in Medan City. Theoretically, this study contributes in highlighting the strategy quality and relational database as moderating variables in the relationship between relational capability and marketing performance in digital business.

The development of internet information technology has encouraged the presence of various application platforms that can be used for multiple needs. One application that is very widely used socially is the social media application. Through social media applications, users can share information according to their needs. The use of the internet also supports the use of streaming technology that makes it easier to carry out activities to watch movies online. The availability of information technology facilities and infrastructure makes it easier for people to get films. This study aims to study the influence of electronic worth of mouth on online customer loyalty through information sharing, perceived ease of use, and intention to use. This study collected data using questionnaires as many as 378 respondents of streaming technology users obtained from the spread of 1237 questionnaires, which means a response rate of 30.55%. Data analysis uses the partial least square technique to test the study's hypothesis. The results showed that electronic word of mouth directly affects perceived ease of use, intention to use, and information sharing. Perceived ease of use is based on the intention to use, information sharing, and customer loyalty. Information sharing directly affects the intention to use and online customer loyalty. The results also showed that intention to use impacts increasing customer loyalty. In addition to direct influence, the study's results showed that electronic worth of mouth indirectly affects online customer loyalty through information sharing, perceived ease of use, and intention to use. This research enriches the field of technology acceptance model with perceived ease of use, intention to use, and information sharing. Contributions to the theory of marketing behavior are related to electronic word of mouth and online customer loyalty. A practical contribution to companies engaged in the cinema and internet technology infrastructure providers is to sustainably apply streaming technology as a form of business that society uses.

Recent research on Social Media Marketing Activities (SMMA) in the airline industry emphasizes on areas of brand equity, but some research has looked into the function of brand equity in determining the impact of SMMAs on customers. This study aims to find out how service users and followers of Airline's Instagram social media profiles respond to SMMA, brand awareness, brand image, e-WOM and commitment. The data collection method in this study was done by distributing questionnaires to respondents as many as 386 service users and followers of the airline on Instagram social media. This study used Partial Least Square Structural Equation Model (PLS-SEM) to analyze data. Based on hypothesis testing, this study shows that SMMA has a significant positive effect on brand awareness and brand image. Furthermore, this study also reveals that brand awareness and brand image have significant positive effects on e-WOM and Batik Air airline commitment.