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                <text>IMPROVING PURCHASING DECISIONS THROUGH TRUST AND ELECTRONIC WORD OF MOUTH AS INTERVENING VARIABLES IN ONLINE SHOPPING</text>
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                <text>This research aims to analyze and dig deeper into the concept of purchasing decisions by using trust variables and electronic word of mouth variables as intervening variables. The phenomenon of consumer behavior related to e-commerce will be said to increase with the high growth of internet users, where the total internet users in Indonesia are predicted to reach 72.8 million people, which overall ranks third in the Asean region. The increase in the number of internet technology users has an impact on online shopping behavior among consumers. However, this is inversely proportional to offline retail sales which have experienced a setback, marked by the lack of consumers in shopping centers. This has made the situation of out-of-network retail in Indonesia worse, marked by (1) changes in consumer behavior, (2) reduced employment opportunities (3) Increased number of online stores. The data for this research uses primary data, namely by taking direct samples of respondents who have shopped online at three marketplaces, Tokopedia and Lazada in Indonesia. The data analysis techniques used are descriptive analysis and inferential analysis. Then the data is processed using Smart PLS software to test the hypothesis that there is a significant influence between exogenous variables and endogenous variables. The results of this research will be able to find out how big the influence is.</text>
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                <text>Rahmi Yuliana1, Muliawan Hamdani2</text>
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                <text>THE INFLUENCE OF SYSTEM QUALITY, INFORMATION QUALITY, SERVICE&#13;
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APPLICATION</text>
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                <text>This research aims to determine the influence of system quality, information quality,&#13;
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size of 100 respondents who used the dana application. The analytical method used&#13;
is Structural Equation Modeling (SEM) with a Partial Least Square (PLS)&#13;
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                <text>Erina Farah Fatmawati,1) Azmi Fitriati,2) Iwan Fakhruddin,3) Tiara Pandansari4)</text>
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                <text>THE INFLUENCE OF THE REGIONAL ACCOUNTING FINANCIAL SYSTEM USING INFORMATION TECHNOLOGY AND INTERNAL CONTROL SYSTEMS ON THE QUALITY OF FINANCIAL REPORTING IN DIBAL VILLAGE NGEMPLAK DISTRICT BOYOLALI</text>
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                <text>Regional Financial Accounting System, Utilization of Information Technology, Internal Control Systems, Quality of Financial Reports.</text>
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                <text>This research is a type of quantitative research that aims to determine the effect of the regional accounting financial system, the use of information technology, and the internal control system on the quality of financial reports in the village of Dibal Ngemplak Boyolali. The type of data used in this study is primary data obtained directly from respondents by distributing questionnaires and literature. The sample of this research is all the apparatus of Dibal Ngemplak Boyolali Village, totaling 60 respondents. The sampling technique in this study used a purposive sampling technique. The data in this study were processed using SPSS IBM Statistics Software Version 18. The results of this study revealed that the influence of the regional accounting financial system, the use of information technology, and the internal control system had an effect on the quality of the financial reports of the Dibal Ngempalk Boyolali Village Government.</text>
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                <text>Wikan Budi Utami, Doaji, Desy Nur Pratiwi</text>
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                <text>SUSTAINABLE MARKETING IN THE DIGITAL AGE:&#13;
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                <text>This literature review describes the latest developments in the field of Sustainable&#13;
Marketing in the Digital Age, focusing on a systematic review of the latest&#13;
strategies and tactics used by companies in meeting the demands of consumers who&#13;
are increasingly aware of environmental and social issues. In an ever-evolving&#13;
digital age, sustainable marketing has become essential in achieving sustainable&#13;
business goals, while still considering the positive impact on society and the&#13;
environment. This study analyzes the use of digital technology in sustainable&#13;
marketing, with an emphasis on the use of social media and digital platforms to&#13;
educate and interact with consumers about sustainability issues. The integration of&#13;
sustainable values in marketing strategy is also in the spotlight, illustrating how&#13;
companies apply sustainable principles throughout the life cycle of products and&#13;
business processes. In addition, this study discusses the importance of big data&#13;
analysis in sustainable marketing decision making, as well as the role of consumer&#13;
engagement through interactive content and participation in sustainable initiatives.&#13;
The results of this literature review provide important insights for marketing&#13;
practitioners, business managers, and researchers in understanding the latest&#13;
trends and leveraging them to create effective sustainable marketing practices in the&#13;
ever-evolving digital age.</text>
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                <text>Erni Widiastuti,1 Sukesi,2 Sarsiti3</text>
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                <text>DESIGN OF EMPOWERMENT MODEL FOR SMOKED FISH INDUSTRY THROUGH CUSTOMER RELATIONSHIP MANAGEMENT BASED ON THE ADAPTATION OF DIGITAL TRANSFORMATION IN SIDOARJO COAST</text>
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                <text>Design of empowerment model; smoked fish industry; Customer Relationship Management; adaptation of digital transformation</text>
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                <text>The aim of this research is to develop smoked fish home industry through customer relationship management and identify supporting factors and also barriers in the development of the smoked fish industry through customer relationship management. This research used a qualitative approach. Data collection was carried out using interviews, observations and focus group discussions consisting of the village head, Bumdes director, and smoked fish industry stakeholders in Penatarsewu village. After the data was obtained, data triangulation was carried out and then analysed, namely data reduction, data presentation and conclusions. The results found that the customer relationship management model in small businesses is applied to services, namely providing good service to consumers and on social media. Marketing is done online and sales are made directly. Sales management organizes the sales' SOP from orders to products received by consumers. Factors that support the development of smoked fish home industry through customer relationship management include high consumer demand and it makes the product always sold out, meaning there is potential to be developed for the better. Meanwhile, the constraining factor is that the ability of resources is still limited, making the smoked fish business in Penatarsewu village rather difficult to develop.</text>
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                <text>The manufacturing sector is one of the economic sectors that plays a crucial role in economic development in Banten Province. This study aims to identify the impacts of the People’s Business Credit (KUR) Program on the manufacturing sector in Banten Province. The methodology used in this study is input-output analysis to determine how the KUR Program may influence the economic sectors, especially the manufacturing sector in Banten Province. The study uses the input-output table released by the Statistics Bureau at the regional level. In Banten Province, there are five sectors with the highest value of KUR. These sectors are Wholesale and Retail Trade, Accommodation and Food Service Activities, Other Service Activities, manufacturing, and Real Estate Activities. The result suggests that the KUR Program may have a good influence on the flourishing of manufacturing sectors in Banten Province. The KUR Program may have the most significant impact on the manufacturing sector when the KUR Program is distributed to the manufacturing sector itself. However, the allocation of the KUR Program to other economic sectors, especially Wholesale and Retail Trade: Repair of Motor Vehicles and Motorcycles, Accommodation and Food Service Activities, and Other Service Activities, may also have significant effects on the manufacturing sector. It may indicate that the KUR Program strategy in Banten Province may be suitable to develop the manufacturing sector in Banten Province.</text>
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                <text>The main objective of this study is to investigate how accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community influences the financial management of edutourism. The research methodology adopted is a comparative causal research approach, aiming to explore the cause-and-effect relationships among various factors. The study specifically took place at Eduwisata Teluk Perepat in Tanjung Pinang Village II, focusing on the local community as the research population. Data collection involved using a purposive sampling method, resulting in a sample size of 70 respondents. Information was gathered through a questionnaire, and subsequent analysis was carried out using multiple linear regression tests performed with SPSS version 25. The research findings reveal that accountability in the Rural Capital Allocation, regulations or guidelines established at the village level, and organizations or structures within a village community, both separately and in combination, significantly influence the financial management of Eduwisata Teluk Perepat in Tanjung Pinang Village II.</text>
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                <text>Uci Khusnul Fadila1, Riana Mayasari2*, Deni Widi Alfiansyah3, Ryna Agustina4&#13;
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                <text>Islamic banking is a type of financial institution whose activities are based on sharia principles which aim to be free from usury. In the development of attracting people to become sharia banking customers, there are obstacles, especially in the marketing sector. So, an appropriate marketing strategy is needed, so that sharia banking can be accepted by the public. In this research, as a form of sharia banking to win the competition, a product must be created that is different from similar products, this difference is called product differentiation. Apart from that, companies need to raise public awareness of their existence with a positive and innovative impression through the products they offer. This research uses descriptive quantitative research with a sample size of 100 people. The results of this research show that together product differentiation and brand awareness influence interest in becoming a customer; (2) product differentiation has a positive effect on purchasing interest; (3) brand awareness has a positive effect on purchasing interest.</text>
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          <element elementId="41">
            <name>Description</name>
            <description>An account of the resource</description>
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                <text>The highest source of state revenue comes from tax revenue,according to the DGT&#13;
(2023) explaining that the source of state tax revenue is IDR 162 trillion. This tax&#13;
source is used for the construction of facilities for communities throughout&#13;
Indonesia. A taxpayer is required to always comply both in terms of reporting&#13;
property through a notification letter (SPT) and tax payments each year. The object&#13;
of research in this study is all MSME taxpayers registered in Sidoarjo and&#13;
Surabaya.The selection of places is because East Java province has the third&#13;
largest number of MSMEs after West Java and Central Java with data of 1,153,576&#13;
in 2022. Sidoarjo is one of the districts with the largest number of MSMEs in&#13;
Indonesia at 206,000, while Surabaya is the capital of East Java province and has&#13;
a total of 60,000 MSMEs in 2021. Surabaya and Sidoarjo are also the two largest&#13;
industrial sites in East Java compared to other regions. Sampling techniques in this&#13;
study using purposive sampling. This type of research is quantitative research with&#13;
questionnaires through Google Form with a Likert scale of 1-5.The purpose of this&#13;
study is to analyze and test the effect of taxpayer awareness, technology-based tax&#13;
knowledge and tax sanctions on MSME taxpayer compliance. The specific purpose&#13;
of this study is to see whether the level of compliance of an MSME taxpayer is&#13;
maintained in the midst of extraordinary technological developments in the&#13;
Industrial Revolution 5.0. The urgency of this study is that if MSME taxpayers have&#13;
a level of awareness, science and technology-based knowledge, different tax&#13;
sanctions and different taxpayer compliance, the special specifications in this study,&#13;
focus more on the theme of sustainable tax research in terms of level of awareness,&#13;
knowledge and tax sanctions. The stages of this research include: (1) Preparing&#13;
questionnaires related to factors that affect awareness, technology-based&#13;
knowledge, tax sanctions on MSME taxpayer compliance (2) Preparing research&#13;
proposals; (3) distributing questionnaires for MSME taxpayers in Sidoarjo and&#13;
Surabaya; (4) collecting questionnaires; (5) processing data; (6) discussing data&#13;
that has been processed; (7) preparing publication outputs; (8) making a final&#13;
report. The urgency of this research is related to the research model that examines&#13;
the variables of awareness, technology-based knowledge, tax sanctions and&#13;
compliance of MSME taxpayers, especially from the questionnaire items&#13;
distributed.</text>
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          <element elementId="39">
            <name>Creator</name>
            <description>An entity primarily responsible for making the resource</description>
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              <elementText elementTextId="76221">
                <text>Richard Andrew, Lusy, Stanislaus Adnanto Mastan, Winda Septian</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="48">
            <name>Source</name>
            <description>A related resource from which the described resource is derived</description>
            <elementTextContainer>
              <elementText elementTextId="76222">
                <text>https://jurnal.stie-aas.ac.id/index.php/IJEBAR</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="40">
            <name>Date</name>
            <description>A point or period of time associated with an event in the lifecycle of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="76223">
                <text>2024</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="37">
            <name>Contributor</name>
            <description>An entity responsible for making contributions to the resource</description>
            <elementTextContainer>
              <elementText elementTextId="76224">
                <text>PERI IRAWAN</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="42">
            <name>Format</name>
            <description>The file format, physical medium, or dimensions of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="76225">
                <text>PDF</text>
              </elementText>
            </elementTextContainer>
          </element>
          <element elementId="44">
            <name>Language</name>
            <description>A language of the resource</description>
            <elementTextContainer>
              <elementText elementTextId="76226">
                <text>ENGLISH</text>
              </elementText>
            </elementTextContainer>
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          <element elementId="51">
            <name>Type</name>
            <description>The nature or genre of the resource</description>
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              <elementText elementTextId="76227">
                <text>TEXT</text>
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