https://plj.ac.id/ojs/index.php/jrlab/issue/feedJURNAL LENTERA BISNIS2025-01-17T13:37:05+00:00Sudirmanp3m_plj@lp3i.idOpen Journal Systems<div class="intro" style="width: 400px;"> <ul> <li><strong>Publisher: P3M Politeknik LP3I Jakarta<br /></strong><strong>Abbreviation: JRLAB<br /></strong><strong>License: CC BY-SA 3.0<br /></strong><strong>DOI: 10.34127/jrlab<br /></strong><strong>URL: </strong><strong><a href="https://plj.ac.id/ojs/index.php/jrlab/management/settings/context//ojs/index.php/jrlab">http://plj.ac.id/ojs/index.php/jrlab</a><br /></strong><strong>OAI: <a title="oai" href="https://plj.ac.id/ojs/index.php/jrlab/management/settings/context//ojs/index.php/jrlab/oai">http://plj.ac.id/ojs/index.php/jrlab/oai</a></strong></li> </ul> </div> <p><strong>SEKILAS JURNAL LENTERA BISNIS :<br /></strong><strong>Jurnal Lentera Bisnis</strong> <strong>(ISSN 2252-9993, E-ISSN 2598-618X)</strong> ini merupakan jurnal ilmiah berkala yang terbit berdasarkan kaidah jurnal ilmiah ditujukan untuk mempublikasikan karya ilmiah hasil penelitian, pengembangan dan studi pustaka di bidang ilmu administrasi bisnis meliputi peminatan ilmu bisnis.<br /><strong>Jurnal Lentera Bisnis</strong> terakreditasi peringkat <strong>SINTA 4</strong> oleh Kementerian Riset, Teknologi, dan Pendidikan Tinggi Indonesia berdasarkan Surat Keputusan (SK) Nomor: 230/E/KPT/2022<br /><strong>Dewan Editorial Jurnal Lentera Bisnis</strong> menginformasikan bahwa frekuensi publikasi Artikel pada jurnal ini yang semula <strong>terbit 2 kali dalam setahun yaitu pada bulan Mei dan November</strong>, berubah menjadi <strong>terbit 3 kali dalam setahun yaitu bulan Januari, Mei dan September</strong>. perubahan ini berlaku untuk tahun 2021 dan seterusnya.</p> <p align="justify"><img src="https://plj.ac.id/ojs/index.php/jrlab/management/settings/context//ojs/public/site/images/Operator/Sertifikat_Jurnal_Lentera_Bisnis_2022_0011.png" alt="" /></p>https://plj.ac.id/ojs/index.php/jrlab/article/view/1258ANALISIS EKONOMI KREATIF DAN PENGGUNAAN TEKNOLOGI DIGITAL STUDI TENTANG TRANSFORMASI DAN PELUANG PERTUMBUHAN BISNIS2024-11-20T03:48:36+00:00Suli Da'imsuli.daim@um-surabaya.ac.idMoh Alimoh_ali@um-surabaya.ac.idDina Novitadinanovita@fe.um-surabaya.ac.idMoh Ali Faismoh.ali.fais@um-surabaya.ac.idIrwansyahirwansyah@um-surabaya.ac.id<p>This study aims to examine the development of the creative economy and the adoption of digital technology through a qualitative approach and bibliometric analysis. Data collection was carried out by reviewing literature published between 2018 and 2023 to ensure the relevance and timeliness of the information. The analysis method used VOSviewer software to identify trends and patterns in the literature and map out research areas that require further exploration. The findings show that, although there is a close connection between the creative economy, technology, and digital economy, the research cluster covering these four topics is relatively smaller compared to other topics, indicating significant research gaps. The study identifies that policies accelerating digital transformation and the development of the creative sector in Indonesia can be key drivers of creative economy growth. Furthermore, digital transformation in Indonesia's economy holds significant potential despite challenges related to technological disparities and labor absorption. This research also highlights the importance of digital infrastructure and the enhancement of human resource quality to support digital economic growth. These findings provide valuable insights for researchers and practitioners to further explore under-discussed topics and offer a strong foundation for future research on the role of the creative economy and technology in creating new opportunities in the digital age.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1268PENGARUH KUALITAS LAYANAN, REVIEW ONLINE TERHADAP KEPUTUSAN PEMBELIAN TIKTOK2024-11-25T06:17:11+00:00I Ketut Raka Saputraputraraka177@gmail.comPutu Putri Prawitasariputriprawitasari@undiknas.ac.idKadek Adyatna Wedanantaadyatnawedananta@undiknas.ac.idAnak Agung Gde Putra Pemayunputrapemayun@undiknas.ac.id<p>At this time, technology and information are increasingly sophisticated and increasingly experiencing very rapid growth. Commercial online platforms have emerged as one of the key pillars in the midst of the global commerce ecosystem in the rapidly expanding electronic age. One of the newest companies in the e-commerce space, Tiktok Shop, takes a different tack by fusing social media with online buying. defining a number of research projects, such as research models and mechanisms-based research methodologies, through data collection and testing. Reference sources must be used to support the definition of a research plan in order for the presentation to be accepted by academics. Using a quantitative approach, this study was carried out in Denpasar City, Bali, with a target demographic of Tiktok users who are familiar with and use Tiktok Shop. With 112 respondents, the sample was drawn via incidental sampling, a method for selecting samples at random or inadvertently. An online questionnaire measuring purchasing decisions, service quality, and online customer reviews using a grading scale was used to gather primary data. The SEM-PLS technique was used to analyse the data using Smart-PLS software, which included hypothesis testing, structural model evaluation (inner-model), and assessment (outer model). where the findings demonstrate that service quality significantly and favourably influences consumers' decisions to buy. Purchase decisions are also positively and significantly impacted by the influence of online consumer reviews.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1279KINERJA KARYAWAN PRODUKSI CV.XYZ DIPENGARUHI OLEH DISIPLIN KERJA DAN BUDAYA ORGANISASI2024-12-03T12:29:10+00:00Fitri Destriani20012010192@student.upnjatim.ac.idIka Korika Swastiikas.ma@upnjatim.ac.id<p>Every organization must strive to achieve company goals. One aspect that can support progress within a company is employee performance. This finding intends to see how much the contribution of work discipline and cultural organizational culture to employee performance. Distributed questionnaires in this study were distributed to 40 production employees who were used as samples. The data was then processed using Smart Partial Least Square (PLS) to determine the validity, reliability, and hypothesis tests. This study shows the results that employee performance is positively influenced by work discipline and organizational culture. Employees who are able to obey all company regulations and are able to apply the culture set by the company will make employees able to improve their performance.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1289ANALISIS STRATEGI CUSTOMER RELATIONSHIP MANAGEMENT DALAM MEMBANGUN LOYALITAS PELANGGAN PADA BISNIS DEARLY CAKE 2024-12-09T06:35:32+00:00Ayu Wulandariayuwul983@gmail.comVembri Aulia Rahmivembriaulia@umg.ac.id<p>This study aims to analyze the implementation of Customer Relationship Management (CRM) strategies in building customer loyalty at Dearly Cake. CRM is an essential approach to enhancing customer relationships, maintaining satisfaction, and creating sustainable loyalty. This study uses a qualitative method with a purposive sampling technique to dig deeper into the CRM strategy implemented by Dearly Cake, the factors that influence its effectiveness, and the challenges faced in the implementation process. The results show that Dearly Cake successfully builds customer loyalty through effective communication, personalized service, and consistent product quality. However, challenges such as limited human resources and suboptimal customer data management hinder the maximum implementation of CRM. The study provides recommendations to enhance technology usage in customer data management and ongoing staff training to support more effective CRM implementation. It is expected that this study will provide insights for other businesses aiming to improve customer loyalty through effective CRM strategies.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1284PENGARUH MOTIVASI DAN DISIPLIN KERJA TERHADAP KINERJA KARYAWAN DENGAN KEPUASAN KERJA SEBAGAI VARIABEL MEDIASI PADA PT X JAKARTA PUSAT2024-12-05T14:43:01+00:00Fadhel Adam Syahaicalb100210084@student.ums.ac.idNur Achmadnur.achmad@ums.ac.id<p>This study aims to analyze the impact of work discipline and motivation on employee performance, with job satisfaction acting as an intermediary variable. A quantitative research method was utilized in this investigation. The target population consisted of employees at PT X, located in Central Jakarta. The sampling process utilized a purposive sampling method, involving a total of 80 respondents. Data collection was conducted using a questionnaire formatted on a Likert scale. For data analysis, PLS technique was applied with the assistance of SMARTPLS 4.0 software. The PLS-SEM analysis consists of two main components: the Inner Model and the Outer Model. The result showed that motivation positively affects employee performance, but the impact is not significant. In contrast, work discipline has a positive and significant influence on employee performance. Moreover, both motivation and work discipline contribute positively and significantly to job satisfaction. Additionally, job satisfaction acts as a mediator in the relationship between motivation and work discipline with employee performance.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1292ANALISIS PERAN MEGA, MACRO, DAN MICRO INFLUENCER DALAM PROMOSI PRODUK KECANTIKAN (STUDI PADA KONTEN INFLUENCER DI TIKTOK)2024-12-13T05:38:39+00:00Marchella Sinolunganmarchella21001@mail.unpad.ac.idSuryantosuryanto@unpad.ac.idArianis Chanarianis.chan@unpad.ac.id<p style="font-weight: 400;">This research discusses the role of mega, macro, and micro influencers in promoting beauty products through the TikTok platform using the AISAS (Attention, Interest, Search, Action, and Share) approach. The purpose of this study is to analyze the role of influencers in attracting attention, building interest, encouraging information search, triggering purchases, and encouraging audiences to share promotional content. This research uses a descriptive qualitative method with a literature study approach and content analysis from TikTok social media. The results show that each level of influencer has a significant role in increasing consumer buying interest. Micro-influencers can reach specific audiences with authentic content, macro-influencers are trusted to provide in-depth reviews that are educative, while mega-influencers help increase brand awareness with a wider audience reach. This promotional strategy is proven to increase engagement, build trust, and impact sales of beauty products</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1295PENGARUH PERCEIVED QUALITY, PERCEIVED VALUE, BRAND TRUST DAN BRAND IMAGE TERHADAP BRAND LOYALTY YANG DIMEDIASI OLEH CUSTOMER SATISFACTION2024-12-14T08:50:57+00:00Dodi Ria Atmajadodi.riaatmaja@esaunggul.ac.idPutri LestariPutrilestari2005@gmail.com<p>Pepsodent is a toothpaste where consumers will buy toothpaste repeatedly because it has good quality at an affordable price. The aim of this research is to determine the factors that influence brand loyalty and customer satisfaction such as perceived quality, perceived value, brand identification, brand trust and brand image. This research was conducted on 145 respondents in West Jakarta who had used Pepsodent by collecting questionnaire data online. Sampling in this research was by using purposive sampling technique. With the circulation of other toothpaste brands, it is recommended that companies maintain consumer satisfaction and trust in companies that produce good quality products. The results obtained show that there is a positive and significant influence between the variables perceived quality, perceived value, brand identification, brand trust and brand image on customer satisfaction, as well as the existence of a positive and significant influence between the variables perceived quality, perceived value, brand trust and brand image on customer satisfaction. brand loyalty. Apart from that, there are several results which state that there is no positive and significant influence, namely between brand identification and brand loyalty, and customer satisfaction does not have a significant effect as a mediation between perceived value and brand loyalty, then, customer satisfaction also does not have a significant effect as a mediation between brand identification of brand loyalty</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1298PENGARUH MINAT WIRAUSAHA DAN SELF EFFICACY TERHADAP KINERJA UMKM DI BENGKAYANG2024-12-17T03:02:33+00:00Eligia Monixa Salfarinieligiamo86@gmail.comDedydedy@shantibhuana.ac.idYeremia Niaga Atlantikayeremia@shantibhuana.ac.idSabinus Benisabinusbeni@gmail.comMaya Sarimaya.Sari@shantibhuana.ac.id<p>Performance is an important thing that must be considered in the growth of Small and Micro Enterprises (MSMEs). This study aims to identify and analyze the effect of entrepreneurial interest and self-efficacy on the performance of MSMEs in Bengkayang City. This research is quantitative research with a survey approach. Questionnaires were used in collecting data on 58 MSME players in Bengkayang City who were included in the culinary, service, basic food and clothing businesses. The variables studied included entrepreneurial interest, self efficacy and MSME performance. The data analysis technique uses multiple regression tests using SPSS as an analytical tool to determine the effect of entrepreneurial interest and self efficacy on MSME performance. The results showed that entrepreneurial interest had no effect on performance while self efficacy had a positive effect on performance. The results also showed that entrepreneurial interest and self efficacy together had an effect on the performance of MSMEs in Bengkayang City. The higher the entrepreneurial interest and self efficacy, the higher the performance of MSMEs.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1301TRANSFORMASI ADMINISTRASI PENJUALAN GROSIR: IMPLEMENTASI SOP DI CV BOBOHO SELLER2024-12-18T08:36:58+00:00Siti Mahmudahaisyniemahmudah@gmail.comNovitasari Romadhonanovitasariromadhona1717@gmail.com<p>This study aims to analyze the impact of implementing Standard Operating Procedures (SOP) in sales administration at CV Boboho Seller, a wholesale company in Surabaya. The SOP was applied to all stages of sales administration, from ordering, stock verification, and invoice creation to reporting, which were previously manual and are now integrated with the Olsera digital system. This research used a descriptive qualitative method, with data collected through observation, interviews, and documentation. Data analysis techniques included data reduction, data presentation, and conclusion drawing conducted iteratively to ensure the validity of findings. The results show that structured SOP accelerates workflows, improves recording accuracy, and reduces administrative errors. The digital technology allows each division to work efficiently and enhances customer satisfaction. These findings are relevant to other wholesale companies seeking to improve efficiency and productivity through administrative digitalization. This technology-based SOP model offers potential as a guide for other wholesalers in optimizing operations.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1305PENGARUH PEMBAYARAN PAJAK SECARA ONLINE TERHADAP KEPUASAN WAJIB PAJAK DENGAN VARIABEL MEDIASI DIGITAL LITERACY DI KPP PRATAMA CIMAHI2024-12-19T11:21:38+00:00Angela Sabatini Lapprasabatiniangel02@gmail.comLenita Watylenita.waty@unai.eduRolyana Ferinia Pintaulirolyana.pintauli@unai.edu<p>Indonesia as a developing country, is increasingly utilizing digitalization to facilitate various transactions, including tax payments. Taxpayer satisfaction is an indicator used to measure the effectiveness of tax services, which can encourage compliance. This study aims to analyze the impact of online tax payments on digital literacy and taxpayer satisfaction, as well as the mediating role of digital literacy. The research was conducted on corporate taxpayers registered at KPP Pratama Cimahi using purposive sampling, involving 180 respondents. Data collection was done through questionnaires measured using a Likert scale. The data analysis technique used was Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results showed that online tax payment has a significant impact on digital literacy (H<sub>1</sub> accepted), but does not directly have a significant impact on taxpayer satisfaction (H<sub>2</sub> rejected). Digital literacy has a significant impact on taxpayer satisfaction (H<sub>3</sub> accepted) and mediates the relationship between online tax payment and taxpayer satisfaction (H<sub>4</sub> accepted). The study concludes that improving digital literacy can strengthen the positive impact of using the online tax payment system on taxpayer satisfaction. The government needs to enhance socialization and digital infrastructure, as well as provide ongoing training to support the utilization of technology in tax payments.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1307PENGARUH PEMANFAATAN TEKNOLOGI INFORMASI DAN PELAYANAN FISKUS TERHADAP TINGKAT KEPATUHAN WAJIB PAJAK2024-12-19T14:44:29+00:00Anggi Sinta Dermawan2132027@unai.eduRolyana Feriniarolyana.pintauli@unai.eduMeidy Lieke Karundengmeidy.widijanto@unai.edu<p>This study aims to analyze the impact of information technology and the quality of tax services on taxpayer compliance. Taxation challenges in Indonesia, such as the vast geographical coverage and the need for advanced technology-based administration, highlight the importance of digitalization. Digitalization is expected to enhance the efficiency of tax collection, reduce administrative costs, and simplify reporting and monitoring processes. Responsive, professional, and ethical tax services are also necessary to encourage voluntary compliance. Data were collected from 150 taxpayers in South Jakarta and analyzed using the SEM-PLS approach to evaluate the validity and relationships between variables. The results indicate that information technology does not directly influence taxpayer compliance. However, the quality of tax services plays a significant role in improving taxpayer integrity and compliance, particularly through information technology optimization. Tax digitalization supported by high-quality tax services can enhance taxpayer compliance levels and optimize tax revenue.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1311PENINGKATAN DAYA SAING MELALUI PLATFORM SHOPEE DENGAN ANALISIS SWOT (STUDI KASUS : MTRSTORE.ID)2024-12-24T05:11:08+00:00Sahlul Haq Robbanisahlulrobbani@gmail.comAries Kurniawanariesaja@umg.ac.id<p>MTRSTORE.ID is a thrift shop business operating in the fashion industry, offering imported thrift products such as jeans, chinos, and cargo pants. This business was chosen due to the rapid trend growth in the sector, particularly among teenagers. This study aims to analyze the competitiveness of MTRSTORE.ID, a thrift shop operating on the Shopee e-commerce platform, using the SWOT analysis approach. In the context of globalization and advancements in information technology, businesses like MTRSTORE.ID face challenges to remain relevant and competitive in an increasingly tight market. The analysis results show that MTRSTORE.ID has strengths, including high sales potential through Shopee's large user base and attractive promotions. However, the business also faces weaknesses, such as intense competition and high administrative costs. Opportunities to boost sales include participating in discount programs and utilizing Shopee's advertising features, while threats such as price competition and challenges in maintaining product quality need to be addressed. This research employs a qualitative methodology with a case study approach. It recommends that MTRSTORE.ID implement these strategies to enhance its competitiveness on Shopee, utilizing the SWOT (Strengths, Weaknesses, Opportunities, Threats) analysis framework.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1317PENGARUH PERSEPSI NILAI DAN ELECTRONIC WORD OF MOUTH TERHADAP INTENSI MENONTON FILM LOKAL DI BIOSKOP MELALUI MEDIASI SIKAP2024-12-26T04:07:21+00:00Regina Deka Sofiaregina.deka@esaunggul.ac.id<p>The objective of this study is to examine the impact of perceived value and electronic word of mouth on the intention to watch local films in cinemas, both directly and through attitude mediation. A survey-based data collection approach was employed, utilizing a questionnaire administered to 437 respondents in the city of Banten, Tangerang. The data were analyzed using Multiple Regression Analysis and the PROCESS Mediation Test. The findings indicate a positive effect of perceived value, both directly and indirectly through attitude mediation, on the intention to watch local films in cinemas. Additionally, the study reveals that the effect of electronic word of mouth on the intention to watch local films in cinemas is fully mediated by attitude. This research offers managerial insights, suggesting that marketers and stakeholders within the Indonesian film industry should develop marketing strategies that enhance consumers' perceptions of value and foster positive attitudes toward the behavior of watching local films in cinemas.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1323EVALUASI EFEKTIVITAS SERVANT LEADERSHIP DAN MOTIVASI KERJA TERHADAP KINERJA PERSONIL SATPAS DALAM MENINGKATKAN PELAYANAN PENERBITAN SIM DI WILAYAH HUKUM POLRESTABES PALEMBANG2024-12-27T14:52:42+00:00Novi Indah Earlyantinoviindahearlyanti@stik-ptik.ac.idFausiah Tamaluciitamal@gmail.comYoeliastutiyoeliastuti72@gmail.com<p>This research is motivated by the quality of the National Police's Human Resources (HR) and public services which are not yet optimal, Standard Operating Procedures (SOP) which are still complicated, vocational school-based assessments which are still not running well, the integrity of officers is weak, and leadership style is something that must continue to be improved in the SIM service. The purpose of this research is to determine the evaluation of the effectiveness of servant Leadership and work motivation on the performance of Satpas personnel in improving SIM issuance services in the Palembang Police Legal Area. The concept or theory of Servant Leadership (X1) from Yulk (2016:62), work motivation (X2) is explained by Uno's theory (2017:53) and performance (Y) uses Robbins' theory (2015:76). This research uses quantitative methods with a cross-sectional research design. The target population in this research is the Palembang Police Traffic Unit personnel, 176 people who work at the Palembang Police. Meanwhile, the target population is 36 Satpas personnel. The data collection technique uses a 50-item questionnaire with a Likert scale. The data analysis technique used is Multiple Linear Regression Analysis. The research results show that the calculated F value is 425.013 with a significance level of 0.000. The t value is 7.538 with a significance value between Servant Leadership and the performance of Satpas personnel in improving SIM issuance services of 0.000. The multiple linear regression equation is ????̂ = 0.453 + 0.615X1 + 0.241</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1324MOTIVASI HEDONIC SHOPPING PADA GENERASI Z DI KOTA BANDUNG2024-12-28T07:07:00+00:00Ria Arifiantir.arifianti@unpad.ac.idFarah Putri Firsantyfarah.p.firsanty@unpad.ac.id<div class="page" title="Page 1"> <div class="layoutArea"> <div class="column"> <p>The phenomenon of shopping is an interesting discussion from a social and economic perspective, the development of the era has given rise to various choices of shopping methods with the aim of making it easier for buyers to access the goods and services they will buy, one of which is online shopping which is increasingly popular among young people, especially generation Z. This study aims to explain how hedonic shopping motivation is carried out by Gen Z, how they choose to shop not only to meet their needs but also the choice is based on providing emotional pleasure and satisfaction and following certain trends that are currently popular in society or commonly known as Fear of Missing Out (FOMO). This study uses the theory of hedonic shopping motivation according to Hirschman and Holbrook (1982) who developed the concept of hedonic shopping types which state that a consumer gets satisfaction from the shopping experience regardless of the benefits or uses obtained from purchasing the goods as an analytical tool for evaluating hedonic shopping motivation in generation Z in Bandung City. This descriptive research conducted aims to create a systematic, factual, and accurate description or picture of the implementation of hedonic shopping motivation in the retail industry. Based on the analysis results, it was found that hedonic shopping motivations were driven by adventure shopping, gratification shopping, role shopping, value shopping, social shopping, and idea shopping.</p> </div> </div> </div>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1328KEPATUHAN TATA KELOLA PERUSAHAAN DAN PERAN KOMISARIS INDEPENDENT PADA PERUSAHAAN KELUARGA DI INDONESIA2024-12-30T05:24:16+00:00Rana Destaliaranadestalia9@gmail.comMira Kartika Dewi Djunaedimira.kartika@esaunggul.ac.id<p>This study aims to determine the compliance of family corporate governance in Indonesia and to see whether independent commissioners influences the compliance of family corporate governance. The population in this study were non-cyclical consumer sector companies listed on the Indonesia Stock Exchange in 2020-2022. The sample selection used the purposive sampling method. Based on the results of the Pooled OLS regression, it is known that family companies have a lower level of compliance than non-family companies and independent commissioners have an insignificant effect on the disclosure of corporate governance compliance.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1330EFEKTIVITAS PEMELIHARAAN ASET DI KOMPLEKS SEKRETARIAT UKM BARAT DAN TIMUR2024-12-31T19:41:42+00:00Afifah Rashifafifah.rashif@gmail.comRia Arifiantir.arifianti@unpad.ac.id<p>This study aims to evaluate the effectiveness of fixed asset maintenance, particularly buildings, in the UKM West and East Secretariat Complex at Universitas Padjadjaran Jatinangor. The evaluation was conducted using three indicators of effectiveness: timeliness, appropriateness, and efficiency. The findings indicate that asset maintenance has been carried out on schedule, met user needs, and utilized the budget efficiently. However, challenges such as limited funding and insufficient user participation in maintaining the facilities remain. To address these issues, this study recommends the establishment of standard operating procedures (SOPs) for damage reporting, improved coordination among stakeholders, and optimized budget allocation. These improvements are expected to enhance the sustainability and efficiency of asset management. The results of this study serve as a reference for better and more effective asset maintenance practices in the future.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1334ANALISIS KOMPETENSI PELATIHAN DAN PENGAWASAN TERHADAP KINERJA KARYAWAN PT. TOYOTA ASTRA MOTOR2025-01-03T03:35:22+00:00Endah Pujiastutiwidodoendah22@gmail.com<p>Examining the interconnected dynamics of competence, training, and supervision as well as their individual and combined effects on worker performance is the goal of this study. Through the use of quantitative research methods, this study collects data mostly through interviews using a quantitative descriptive framework. The partial analysis's findings show that PT. Toyota Astra Motor employees' performance is positively impacted by competence in a statistically meaningful way. The results also show that employee performance inside the company is positively and significantly impacted by training. Additionally, it was discovered that PT. Toyota Astra Motor employees' performance was positively and significantly impacted by supervision. The simultaneous analysis's findings highlight how competence, training, and supervision all work together to significantly and favorably impact employee performance inside the same company. Training and communication account for 93.7% of the variance in employee performance, according to the adjusted R2 value, meaning that other independent variables not included in this study may be responsible for the remaining 6.3%.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1337COUNTERPRODUCTIVE WORK BEHAVIOR: PENGARUH JOB DEMAND DAN KNOWLEDGE MANAGEMENT2025-01-03T09:53:20+00:00Gusti Putu Devandra Yudhistira20012010217@student.upnjatim.ac.idDewi Khrisna Sawitridewikhrisna.mnj@upnjatim.ac.id<p>The study highlights the impact of job demand and knowledge management in the company towards the counterproductive work behavior of drivers and co-drivers in a bus company. Conducted at PT Gunung Harta Transport Solutions, Malang, Indonesia, the research involved 79 bus crew consists of drivers and co-driver that are selected through simple random sampling from a population of 382 crew. Data for the research were collected via questionnaire and analyzed using the Structural Equation Model Partial Least Square (SEM-PLS) method. The result reveal that knowledge management had a significant negative impact towards counterproductive work behavior and that job demand positively and significantly influence counterproductive work behavior. These findings can be valuable for human resource management to manage and mitigate employee’s counterproductive work behavior with the help of a good knowledge management and the right amount of job demand.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1339DINAMIKA PASAR UANG DAN PERAN SKEPTISISME PROFESIONAL AKUNTAN DALAM PENGAMBILAN KEPUTUSAN INVESTASI2025-01-04T10:37:56+00:00Nizar Zulkarnainnizarzulkarnain@gmail.comHendra Candracandra@stieganesha.ac.id<p>The takeover of Silicon Valley Bank (SVB) by the Federal Deposit Insurance Corporation (FDIC) in March 2023, which occurred just a month after the bank was recognized as one of the top 20 banks in the United States, provides significant lessons regarding the uncertainty that can engulf even the most respected financial institutions. The study aims to identify various factors that influence investment decisions in the money market, focusing on the challenges faced by investors in the face of market uncertainty and limited information available. The approach method used is Qualitative Descriptive with data collection techniques using document studies, interviews and content analysis which are then analyzed using thematic analysis. The results of this study show that investment decision-making in the financial market is greatly influenced by various factors, both internal and external, including greed, overconfidence, media coverage, faith) and FOMO. Thus, it is necessary to be skeptical of professional accountants in determining investment decisions to reduce the risk of errors due to inaccurate or manipulative information.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1344LOYALITAS WISATAWAN TERHADAP KOTA BATAM SEBAGAI DESTINASI WISATA2025-01-05T10:27:58+00:00Riki Andikorickyandiko123@gmail.comRenza Fahlevirenzafahlevi1@gmail.comFitriana Aidnila Sinambelafitriana.adinilla@uib.edu<p>Batam City is one of the areas that is a favorite tourist destination for domestic and foreign tourists. However, Batam City is considered better known as a transit city before tourists visit Singapore and Malaysia. This study aims to analyze the effect of destination performance and destination image on tourist satisfaction and loyalty to Batam City as a destination. This type of research is quantitative. The respondents of the study were tourists who had visited Batam City more than twice. The collection of research data using questionnaires and the collected data was analyzed using the SEM-PLS approach and assisted by SMARTPLS statistical software. The results of the study indicate that destination performance has an influence on destination image. Destination performance has a significant influence on tourist satisfaction with Batam City, while destination image has no influence on tourist satisfaction with Batam City. The results of this study also prove that satisfaction has a significant influence on tourist loyalty to Batam City as a tourist destination. The results of this study are expected to contribute to stakeholders to make strategic policies in increasing tourist loyalty to Batam City as a tourist destination.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1346ANALISIS RESILIENSI FINANSIAL: PERAN MODAL SOSIAL, SUMBER DAYA EKONOMI, DAN PERILAKU KEUANGAN DALAM MENGHADAPI KERENTANAN2025-01-06T09:28:47+00:00Naufal Afifhida@unimma.ac.idNur Hidayahhida@unimma.ac.idMartiana Riawati Utaminaufal.afif@untidar.ac.id<p>This study aims to map the level of individual financial resilience in the Kedu area based on the Financial Resilience Spectrum category, which includes four levels: severe financial vulnerability, high financial vulnerability, low financial vulnerability, and financially resilient. This study uses a survey method with a purposive sampling approach, involving 47 respondents domiciled in the Kedu area. The research instrument is based on four components of financial resilience: economic resources, financial products and services, financial knowledge and behavior, and social capital. The results show that the average financial resilience of respondents is at low vulnerability with a value of 2.53, with the social capital component contributing the highest to the overall value, while the financial knowledge and behavior component is in the lowest position. Complementing the analysis, a comparison between respondents with various income levels was also carried out. The results of this study are relevant for policy makers, financial institutions, and community organizations to design interventions that support increased financial resilience, especially for vulnerable groups.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1351ANALISIS EMPLOYEE ENGAGEMENT, KOMITMEN ORGANISASI, DAN ROTASI KERJA TERHADAP KINERJA2025-01-09T00:17:20+00:00Yolanda Irfania20012010133@student.upnjatim.ac.idHesty Prima Rinihestyprimarini.mnj@upnjatim.ac.id<p>Every organization wants to have employees with work results that continue to increase. If there is an increase in employee performance, it will have a good impact on organizational performance. The purpose of this study is to understand the effect of employee engagement, organizational commitment, and job rotation on employee performance. The population and sample used were 47 employees of BKPSDM Pamekasan Regency. Data were obtained through distributing questionnaires and processed by utilizing Smart Partial Least Square (SmartPLS) software. This study proves that the level of employee performance is positively influenced by employee engagement, organizational commitment, and job rotation on employee performance. Employees who have a sense of attachment, uphold commitment in the organization, and have a high chance of rotation will make the performance deployed by employees increase.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1348PERAN GREEN VALUE PADA PENGARUH SUSTAINABLE BEHAVIOUR YANG DIMEDIASI OLEH ENVIRONMENTAL SUSTAINABILITY BELIEFS DAN SOCIAL SUSTAINABILITY BELIEFS2025-01-07T01:27:03+00:00Arya Dita Aflahab100200419@student.ums.ac.idRini Kuswatirk108@ums.ac.id<p>This study aims to analyze the effect of Green Value on Sustainable Behaviour mediated by Environmental Sustainability Beliefs and Social Sustainability Beliefs. This research method uses a quantitative approach. The population in this study were students of Universitas Muhammadiyah Surakarta and all circles of society. The sampling technique in this study was non probability sampling with purposive sampling technique. The data collection method used in this research is a questionnaire. In measuring research data using Likert scale. The data analysis technique used in this research is using SMARTPLS. The results of this study are that Green Value has a positive and significant influence on Sustainable Behavior. Green Value has a positive and significant influence on Environmental Sustainability Beliefs. Green Value has a positive and significant influence on Social Sustainability Beliefs. Environmental Sustainability Beliefs have a positive and significant influence on Sustainable Behavior. Social Sustainability Beliefs do not have a positive and significant effect on Sustainable Behaviour. There is a significant effect of Green Value on Sustainable Behaviour mediated by Environmental Sustainability Beliefs. There is no significant effect of Green Value on Sustainable Behaviour mediated by Social Sustainability Beliefs.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1352ANALISIS PENGARUH RISIKO BANK TERHADAP PROFITABILITAS BANK SYARIAH PERIODE 2020-20232025-01-10T01:31:00+00:00Krisma Sri Pamungkas Lindung Prakosob100200570@student.ums.ac.idMuhammad Sholahudinmuhammad.sholahuddin@ums.ac.id<p>This study aims to analyze the effect of Bank risk on the profitability of Islamic Banks for the period 2020-2023. This research method uses a quantitative approach. The data collection method in this study uses the documentation method. The population used is all Islamic banks listed on the Indonesia Stock Exchange (IDX) in the 2020-2023 period with a total of 33 companies. The sampling technique in this study used probability sampling. The data used in this study are secondary data. The data source used is through the analysis of the financial statements of all companies that are the research sample with a period range of 2020-2023. The data analysis technique in this study used panel data regression analysis. The results of this study are that simultaneously all NPF, CAR, and BOPO variables can have a significant effect on ROA at Islamic banks in 2020-2023. Partially, the NPF and CAR variables do not have a significant effect on ROA growth at Islamic Banks in 2020-2023. Partially, the BOPO variable can have a significant negative effect on ROA growth at Islamic Banks in 2020-2023.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1355PENGARUH GREEN ACCOUNTING, SOLVABILITAS, PERPUTARAN PIUTANG DAN PERPUTARAN PERSEDIAAN TERHADAP NILAI PERUSAHAAN PADA SUB SEKTOR PERTAMBANGAN YANG TERDAFTAR DI BURSA EFEK INDONESIA2025-01-11T09:25:56+00:00Yunita Angeliqueyunita3117@gmail.comSiti Aisyah Nasutionsitiaisyahnasution@unprimdn.ac.idShevila Adithioshevilazhang@gmail.comVincent Colin Ongahvincentongah123@gmail.comKeumala Hayatikeumalahayatihakim@gmail.com<p>The value of a company is crucial because it reflects the company's performance, which can influence investor perceptions. However, in the long term, a company should not only focus on its value but also consider environmental issues that can affect its sustainability. This study aims to examine the effect of Green Accounting, Solvency, Accounts Receivable Turnover, and Inventory Turnover on the Company Value in the Mining Sub-Sector listed on the Indonesia Stock Exchange (IDX). The population consists of all objects to be investigated, which in this study amounts to 62 companies in the mining sub-sector listed on the IDX. The sample used in this study includes 22 companies over a period of 3 years, resulting in a total of 66 research samples. The findings show that Green Accounting has a negative and insignificant effect on the company value, Debt to Equity Ratio has a positive and significant effect on company value, Accounts Receivable Turnover does not have a significant effect on company value, and Inventory Turnover has a positive and significant effect on company value. Meanwhile, simultaneously, Institutional Ownership, Return on Assets, Return on Equity, Green Accounting, Debt to Equity Ratio, Accounts Receivable Turnover, and Inventory Turnover all have a positive and significant effect on company value.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1300SOCIAL MEDIA INFLUENCER AUTHENTICITY MENDORONG NIAT BELI KONSUMEN PADA PRODUK DESIGNER BRANDS MELALUI SOCIAL MEDIA INFLUENCER INSPIRATION2024-12-18T07:48:34+00:00Dexi Triadindadexidinda@ubpkarawang.ac.idDwi Epty Hidayatidwi.epty@ubpkarawang.ac.id<p>The purpose of this study is to analyze the influence of Social Media Influencer Authenticity on Purchase Intention of Designer Brand Products with Social Media Influencer Inspiration as a mediator. This study uses a quantitative method. The data used are primary data and secondary data. The research instrument was distributed to 140 respondents, the calculation of the number of samples using the Lamseshow method. The sampling method was collected by purposive sampling. Data analysis in this study used SEM PLS (Structural Equation Modeling). The results of the study stated that SMI Authenticity does not have a direct effect on consumer purchase intention on designer brand products, but its influence is indirect and mediated through SMI Inspiration</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1322PENGARUH PRAKTIK MANAJEMEN SDM TERHADAP KINERJA KARYAWAN DENGAN KETERLIBATAN KARYAWAN DAN KEPUASAN KERJA SEBAGAI PEMEDIASI (STUDI PADA KARYAWAN PT DAN LIRIS SUKOHARJO)2024-12-26T16:02:50+00:00Satria Yudha Pratamab100210561@student.ums.ac.idJati Waskitojw271@ums.ac.id<p>Every company requires high-quality human resources to achieve the best results. Therefore, companies need to implement HRM practices that positively influence employees' attitudes. This research highlights the importance of effective human resource management in improving both individual and organizational performance. The study aims to analyze the impact of HRM practices on employee performance, with employee engagement and job satisfaction as mediators, among employees at PT Dan Liris Sukoharjo. Data were collected from 114 respondents using surveys and analyzed using quantitative methods with SEM PLS 3. The results show that HRM practices significantly affect employee engagement, job satisfaction, and employee performance. Job satisfaction proved to be a significant mediator, while employee engagement did not have a significant mediating effect. These findings suggest that focusing on job satisfaction is more effective in improving performance. The implications of this research emphasize the need for HR strategies that prioritize job satisfaction through a conducive environment, fair rewards, and career opportunities to achieve optimal employee and organizational performance.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1266PENGARUH HAPPINESS AT WORKLIFE DAN QUALITY OF WORKLFE TERHADAP KINERJA KARYAWAN DENGAN ORGANIZATIONAL CITIZENSHIP BEHAVIOR SEBAGAI VARIABEL MEDIASI PADA BADAN AMIL ZAKAT NASIONAL (BAZNAS)2024-11-23T06:28:47+00:00Dafin Ardianodafinardiano2@gmail.comVivin Maharani Ekowativivien.maharani@yahoo.com<p>Happiness at Worklife and Quality of Work Life (QWL) are essential strategies to improve employee performance. The declining quality of service at Baznas Microfinance indicates that the implementation of Happiness at Worklife and QWL has not been optimal, necessitating further research to understand their impact on employee performance, particularly with Organizational Citizenship Behavior (OCB) as a mediating variable. This study aims to analyze the influence of Happiness at Worklife and QWL on employee performance, with OCB as a mediating variable. The study's background lies in the observed decline in service quality at Baznas Microfinance, reflecting suboptimal implementation of Happiness at Worklife and QWL, which has affected employee motivation and performance. The research employs a quantitative approach with an explanatory research design. The study population consists of 66 employees at Baznas Microfinance, with a sample of 50 respondents selected using the purposive sampling method. Data were collected through a Likert scale-based closed questionnaire and analyzed using IBM SPSS software. The results indicate that Happiness at Worklife and QWL significantly influence employee performance. OCB was found to partially mediate the relationship between QWL and employee performance, but the mediating effect of OCB on the relationship between Happiness at Worklife and performance was not significant.This study contributes theoretically by emphasizing the importance of QWL in enhancing performance through OCB, while Happiness at Worklife requires a tailored approach to foster a positive impact on performance. The practical implications of this research highlight the need for Baznas Microfinance management to enhance the quality of work life through policies that support work-life balance, fair compensation, and an OCB-based work culture. Additionally, strategies to improve work happiness should focus on aspects that effectively boost employee motivation and productivity.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1321OPTIMALISASI DIGITAL ECONOMY DAN BRAND IDENTITY DALAM IMPLEMETASI DIGITALISASI UMKM PETANI KOPI GUNA PENINGKATAN PEMBERDAYAAN MASYARAKAT KELOMPOK TANI JAWA BARAT2024-12-26T13:08:11+00:00Bambang Suprayogibambangsuprayogi@plb.ac.idAbdur Razak ajak@plb.ac.idMuhammad Ridwansyahanca.plj@lp3i.id<p>Product packaging and Brand of UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province greatly influence the way customers view products, and with the implementation of the digital economy, this can help business income and with the running of this business well, it can continue to increase the income of UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province. The role of the Digital Economy in terms of product packaging and Brand in UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province facilitates the sales process, facilitates payment transactions and helps product marketing. Specifically, UMKM in this study are UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province who are not yet productive, economically independent and have not been effective in using technology in the management and Marketing of UMKM Coffee Farmers in Cilengkrang District, Bandung Regency, West Java Province which are still limited.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1291PENGARUH ETHICAL LEADERSHIP DAN KEPUASAN KERJA TERHADAP KINERJA: IDENTIFIKASI ORGANISASI SEBAGAI MEDIASI2024-12-12T04:44:15+00:00Gabril Saifudinsaifuddingebril@gmail.comFauzan Almanshurfauzan@uin-malang.ac.id<p>This study aims to strengthen the theory of several researchers and determine the effect of ethical leadership and job satisfaction on employee performance with organizational identification as a mediating variable. This research was conducted at PT Turen Indah Group, namely permanent employees of Ocean Garden PT Turen Indah Group. This study uses a quantitative approach, research data collected from 72 respondents. The sampling technique in this study used proportional random samopling. Statistical Package for the Social Sciences (SPSS) was used to test the hypothesis in this study using IBM SPSS Statistics Version 26. The results of this study indicate that 1) Ethical leadership has no effect on employee performance, 2) Job satisfaction has a significant effect on employee performance, 3) organizational identification can mediate the effect of ethical leadership on employee performance, and 4) organizational identification can mediate the effect of job satisfaction on employee performance.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1357PENGARUH INOVASI PRODUK DAN ORIENTASI PASAR TERHADAP KINERJA PEMASARAN PADA PT ASURANSI PRUDENTIAL SYARIAH KOTA MEDAN2025-01-13T06:49:07+00:00Armando Nasutionarmannst2511@gmail.comNurwaninurwani@uinsu.ac.idImsarimsar@uinsu.ac.id<p>The aim of this research is to determine the influence of product innovation and market orientation variables on improving the marketing performance of PT. Prudential Sharia Insurance Medan Branch. The type of research used by the author is quantitative descriptive. The results of this research are that the product innovation variable on increasing marketing performance shows that the calculated t is greater than the t table. This can be interpreted as saying that product innovation has an effect on marketing performance, and so H1 is accepted. This can mean that there is a significant influence between product innovation and marketing performance. The market orientation variable on marketing performance shows that t is greater than t. Table H2 is accepted. This can be interpreted as market orientation influencing marketing performance. Based on table 5, the calculated F value is greater than table F, so H4 is accepted. It can be concluded that the independent variables, namely product innovation and market orientation, simultaneously influence the dependent variable, namely marketing performance.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1365ANALISIS PUBLIC RELATION, ADVERTISING, DAN DIRECT MARKETING TERHADAP LOYALITAS PELANGGAN ES.TEH INDONESIA2025-01-14T14:02:58+00:00Wiyarnowiyarno@pelitabangsa.ac.idErna Aprianiernaapriani@pelitabangsa.ac.idIndra Permanaindrapermana@pelitabangsa.ac.idFachrial Banyu Asmorofachrial@pelitabangsa.ac.id<p>Es.teh Indonesia is a franchise engaged in the beverage sector, where Es. Indonesia has a reasonably large name in the beverage sector; the development of Es.teh Indonesia is relatively fast and has been around for a long time, so an evaluation is needed regarding marketing strategies, promotions, and those that cause significant customer loyalty. From these problems, the purpose of this study was to examine the effect of Public Relations, Advertising, and Direct Marketing on Customer Loyalty of Es.teh Indonesia. The method of analyzing this research uses a quantitative descriptive approach to look for influential relationships between research variables; the sample taken is Indonesian Es.teh customers with a purposive sampling method of 100 respondents, and the research data analysis technique uses SEM (Stuctural Equation Modelling). The results showed that public relations significantly affected customer loyalty, then advertising and direct marketing variables had no effect on customer loyalty in Indonesia.</p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Authorhttps://plj.ac.id/ojs/index.php/jrlab/article/view/1370PENGARUH KESALAHAN PEMBERIAN OPINI AUDITOR MENGENAI GOING CONCERN PERUSAHAAN TERHADAP REPUTASI AUDITOR2025-01-17T13:37:05+00:00Diah Agustina Prihastiwidiahprihastiwi@untidar.ac.idYulida Army Nurcahyayulidaarmy@untidar.ac.idKartika Pradana Suryatimurkpsuryatimur@untidar.ac.id<p class="Style4"><span style="font-size: 12.0pt; color: black;">The purpose of this study is to analyze the relationship between disclosure of provision and contingency transactions and errors in giving auditor opinions that can predict company bankruptcy in state-owned companies. This is done considering that various strategic resources in Indonesia are managed by state-owned companies. The study found that when a company goes bankrupt, the company often has a clean audit opinion, which means everything looks good on paper. However, just because it looks good does not mean the company is actually doing well. On the other hand, if a company gets a GCO opinion, which means there is a serious problem, it is likely that they will have problems. This shows that we need to be very careful when looking at a company's financial statements and what the auditors say. Everyone involved should pay close attention and do their homework.</span></p>2025-01-15T00:00:00+00:00Copyright (c) 2025 Author