This study aims to examine and analyze the influence of social media and Word of mouth on Buying Interest through Brand Image in Creative Economy Business in city of Medan, Indonesia. The population in this study is consumers who visit and buy products at the Creative Economy Business in the city. The number of samples used in this study were 384 respondents with the Cochran formula. The analysis technique used is the Partial Least Squares method, namely, to test the measurement model and structural model. The results show that social media has no significant effect on Buying Interest, Word Of Mouth has a significant effect on Buying Interest, Social Media has no significant effect on Brand Image, Word Of Mouth has a significant effect on Brand Image and Brand Image has a significant effect on Buying Interest. Social Media has no significant effect on Buying Interest through Brand Image as an intervening variable, Word of Mouth has a significant effect on Buying Interest through Brand Image as an intervening variable on Creative Economy Business in Medan City.

The purpose of this research is to describe the role of Financial Technology in enhancing financial inclusion in the Micro, Small and Medium Enterprises (MSMEs) industry through accessibility and assistance. MSMEs play a very important role in increasing regional and national economic growth. There are various types of MSMEs that are scattered throughout Indonesia with the main problem being capital. The rapid growth of FinTech's financing business is currently an alternative that can be accessed by all levels of society through financial inclusion, which is one way to socialize the financial sector specially to facilitate financial access services for the public. The population in this study were members of Dekranasda (Dewan Kerajinan Nasional Daerah) Denpasar assisted and the determination of samples was based on purposive sampling method which includes people involved in a weaving craft business and have been fostered for at least 3 years. The method of data collection is by questionnaires, documentation and interviews. The method of data analysis in this study is the instrument test, classic assumption test, and hypothesis testing with the SPSS program. Based on the results of the analysis of accessibility and assistance, financial technology has a significant positive effect on capital development. By funding MSMEs, lenders get investment alternatives with attractive returns. On the other hand, MSMEs borrowers get business capital loans without collateral with an easy and fast online process.

This study aims to examine the effects of company-specific macroeconomic fluctuation in raw materials prices on the speed of adjustment through dynamic targeting capital structure on textile companies listed on the Indonesia Stock Exchange during 2012 and the second quarter of 2020. Using panel data regression of the fixed-effect method, we discovered that the speed of adjustment varies in each industry and period. Textile companies listed on the Indonesia Stock Exchange adjust their capital structure through a dynamic target of 53.3% per year. It takes 1 year and 10 months to close the target capital structure. The factors that determine the target capital structure include company size, tangibility, liquidity and growth opportunity, asset utilization, as well as retained earnings. On the other side, factors that contribute to the speed of adjustment include company size, growth opportunity, earnings volatility, asset utilization, retained earnings, distance to the target, and economic growth. Other factors that also affect the speed of adjustment include fluctuations in the prices of cotton and crude oil. The result of this study is expected to provide an optimal capital structure formulation to the textile industries in Indonesia to finance companies’ operational activities and growth opportunities effectively. This study also provides an overview of how textile companies make capital structure adjustment, as there are changes in company-specific factors, macroeconomic conditions, and fluctuation in raw material prices.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

There is a worldwide debate regarding the implementation of IPSAS due to the potential obstacles that may face governments when they start moving to the full accrual basis. Of equal importance is that each country has its own needs and thus it must be examined separately to find out the factors that may motivate or limit the effective adoption of IPSAS. This study, therefore, aims to explore the key success factors when it comes to adopting IPSAS in Jordan. A 39-item questionnaire was devised and sent to 500 employees who were working in public entity departments. Only 326 questionnaires were returned, yielding a response rate of 65.2%. The results suggested that the most important factors were local legislation and the infrastructure, while the training of staff came at the bottom of list. These results are important to regulators for drawing up a clear road map for transferring fully to IPSAS.

The purpose of this study is to verify the impact of international financial reporting standards (IFRS) adoption on the quality of accounting performance and efficiency of investment decisions in the Saudi business environment as an emerging economy. In this study, content analysis approach is adopted for examining the annual reports of Saudi companies listed in Saudi stock exchange market during two periods: the pre-adoption of IFRS period during the year of 2016 and the post-adoption of IFRS period during the period 2017-2018. The study uses accounting information, accounting conservatism, earning management as alternative variables of accounting performance quality. In addition to accounting profit quality, liquidity and cost of capital are also used as alternative variables for the efficiency of investment decisions. The study finds that there was a positive impact of IFRS adoption on the quality of accounting performance, since it was positively related to both the qualitative characteristics of information and accounting conservatism, while it was negatively related to earning management. IFRS also improves the efficiency of investment decisions, as it was positively related to both profit quality and liquidity while it was negatively related to cost of capital.

Web 2.0 has changed the way consumers access information. This study aims to investigate the relationship between social media (Watsons’ Facebook page) content and consumers repurchase intention. In addition, it determined whether E-WOM and interactivity can act as the mediating variables between the social media content and repurchase decision. The data were collected through online and offline questionnaires. A total of 146 valid questionnaires were obtained and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) through the SMART-PLS 3.3.9 software. The findings support the direct effect of social media content on E-WOM, interactivity, and repurchase intention. Moreover, the results confirmed the mediating role of interactivity between social media content and repurchase intention, however, E-WOM does not mediate between social media content and repurchase intention. The present study suggests some managerial implications for beauty brand retailers and provides fundamental strategies related to their social media.

Word-of-mouth (WOM) has been recognized as one of the most influential forms of information transmission. Advances in information technology and the emergence of online social networking sites have changed the manner in which data is delivered. This phenomenon has an impact on consumers because readily accessible information can significantly influence consumption-related decisions. The purpose of this paper is to examine the role of e-WOM in mediating the influence of the marketing mix and destination image on the intention of tourists to re-visit destinations. The primary data was derived from 190 tourist respondents and collected by means of questionnaires distributed via Google forms. The resulting data was analyzed using AMOS-SEM, while evaluating the role of e-WOM as a model involving a Sobel test. The results of the analysis indicated that e-WOM plays a highly significant role in piquing individual's' interest in re-visiting tourist sites. Contributory factors such as the marketing mix, destination image, and e-WOM all support this research hypothesis.

This study aims at investigating the effect of digital HRM practices on employee motivation and hence employee job performance, or in other words, the mediating role of employee motivation between digital HRM practices and employee job performance. Two digital HRM practices were used in this study: digital training and digital performance appraisal. Collecting data using a valid and reliable questionnaire from employees at industrial companies, the results show that digital training had significant effects on both employee motivation and job performance, digital performance appraisal had significant effects on employee motivation and performance appraisal, and employee motivation exerted a significant effect on job performance. Consequently, it was approved that employee motivation partially mediated the effect of digital HRM practices on job performance. It was concluded that skilled employees who are aware of their performance level are motivated to show higher levels of job performance. Theoretically, the study called scholars to carry out further results to examine the effects of other HRM practices on job performance through employee motivation. Empirically, organizations are requested to conduct training sessions and assess employee performance using digital means.

In recent years, technology adoption in Indonesia has begun to use advances in artificial intelligence (AI) to improve services. This change has had a significant impact on several institutions. This article provides an overview of the many institutions in Indonesia that are leveraging AI. A comprehensive review of 35 papers from the Scopus database was used to develop our methodology. Education, health care, ICT, licensing, transportation, and economic services are all well-represented in the existing literature, which puts AI into practice in various disciplines. We provide a framework for organizing governance research that identifies gaps in the existing literature and suggests future directions for research utilizing technology.