Apollo: Journal of Tourism and Business

Price and Product Quality as Determinants of Tempeh Purchase Decisions in Local Food SMEs

Dewi Silvia, Birrul Walidain Sugiarto, Tomi Sani, Susi Indriyani — Sun, 05 Jul 2026 00:00:00 +0000

This study examines the effects of price and product quality on consumers’ purchase decisions of tempeh produced by local food small and medium-sized enterprises (SMEs) in Natar District, Indonesia. A quantitative associative approach was employed using a survey method. Data were collected from 325 respondents selected through purposive sampling, consisting of consumers who had purchased tempeh at least twice in the last month. A structured questionnaire with a five-point Likert scale was used, and the data were analyzed using multiple linear regression. The results indicate that price and product quality have positive and statistically significant effects on purchase decisions, both partially and simultaneously. Product quality demonstrated the strongest standardized effect among the examined predictors, indicating that consumers prioritize functional reliability and consumption-related risk reduction when purchasing staple-food products. These findings highlight the importance of maintaining consistent product quality and fair pricing strategies to enhance the competitiveness and sustainability of local food SMEs.

The Effect of Delivery Duration and Drug Price on Consumer Satisfaction at Private Pharmaceutical Wholesale Distributor in Tangerang, Banten-Indonesia

Ilham Arief, LM. Zulfahrin UZ, Dwi Muliati — Sun, 05 Jul 2026 00:00:00 +0000

Pharmaceutical wholesale distributors are critical intermediaries in Indonesia's healthcare supply chain. At PT Cipta Viriya Guna, delivery delays beyond the 24-hour service window and price-related complaints contributed to a 4% consumer and revenue decline in peak months of 2024. Despite this operational context, no prior study has simultaneously examined delivery duration and drug price as predictors of consumer satisfaction in a private PBF setting in Indonesia. Objective: To analyze the partial and simultaneous associations of delivery duration and drug price with consumer satisfaction at PT Cipta Viriya Guna, Tangerang, Banten. A quantitative cross-sectional survey was conducted with 193 institutional clients selected via systematic random sampling (April-May 2025). Validated Likert-scale instruments were used (Cronbach's alpha: 0.917, 0.860, 0.910). Multiple linear regression with classical assumption testing was applied. Delivery duration was significantly and negatively associated with consumer satisfaction (beta = -0.389, t = -6.262, p = 0.000); drug price was significantly and positively associated with satisfaction (beta = 0.507, t = 8.166, p = 0.000). Simultaneously, both variables explained 31.2% of satisfaction variance (F = 43.015, p = 0.000; R = 0.558; Adjusted R2 = 0.305). Delivery duration and drug price are significant predictors of consumer satisfaction in pharmaceutical wholesale distribution.

Sustainability Discourse and Influencer Networks in Plant-Based and Dairy Protein Milk Conversations: A Social Network Analysis and Sentiment Mining Study on X (Twitter)

Sun, 05 Jul 2026 00:00:00 +0000

This study examines the discourse of sustainability and social media influencers’ networks concerning X (Twitter) conversations involving plant-based milk and dairy milk with regard to how these two affect consumer perceptions and product marketing. Methods for quantitative and explorative research in combination with social network analysis (SNA) and sentiment mining were applied. The source of data for this research was based on 223 X (Twitter) posts retrieved from SocialX from December 1, 2025, to May 5, 2026. Sentiment analysis was performed using the lexicon approach, which was further weighted based on engagement measures, whereas SNA was performed based on the centrality and community structure of the networks. The results indicate that sustainability discourse is predominantly neutral or positive in nature, with a slightly positive sentiment score. The network demonstrates high levels of centrality, where the nodes with high levels of influence have an effect on information dissemination. The sentiment trends are marked with high levels of variability and occasional occurrences of negative sentiments, which implies that the discourse is driven by certain events. The emotion analysis shows that the emotions expressed are positive in nature but are not varied. The present study makes an important contribution to the literature in terms of incorporating the concepts of sentiment analysis together with social network analysis to explore the role of sustainability discourse in a competitive product environment.

A Multi-Layered Analysis of Digital Public Discourse on Electric Vehicles: Integrating Sentiment, Emotion, and Network Structures in Social Media

Sun, 05 Jul 2026 00:00:00 +0000

This study analyses the structure and dynamics of digital public discourse on electric vehicles using a data-driven social media analytics approach. A total of 219 tweets were collected through the SocialX data mining system and analysed using Natural Language Processing (NLP), Social Network Analysis (SNA), Text Network Analysis (TNA), sentiment analysis, emotion analysis, trend analysis, and zero-shot classification. The analytical process included word cloud extraction, transformer-based sentiment and emotion classification, network mapping, and temporal trend analysis. The results indicate that electric vehicle discourse is highly dynamic and event-driven, with discussion peaks influenced by policy developments and technological innovations. Sentiment analysis shows a predominance of neutral content, suggesting that users mainly engage in information sharing, while positive and negative sentiments reflect support and criticism. Emotion analysis reveals optimism as the dominant emotion, accompanied by concern and critical perspectives. TNA identifies interconnected themes related to electricity, vehicles, policy, and economic issues, whereas SNA highlights a hybrid interaction structure in which several influential actors play key roles in information dissemination and discourse amplification. This study contributes an integrated analytical framework that combines textual, emotional, structural, and temporal dimensions of online discourse. The findings provide valuable insights for policymakers, industry stakeholders, and communication practitioners in developing more effective electric vehicle communication strategies and policies.

The Influence of Product Quality and Online Customer Reviews on Repurchase Intention with Customer Trust as a Mediating Variable: A Study of Somethinc Consumers in Madiun City

Dewi Kirowati, Hwihanus — Sun, 05 Jul 2026 00:00:00 +0000

This study aims to analyze the influence of product quality and online customer reviews on repurchase intention, with customer trust as a mediating variable, among consumers of Somethinc products in Madiun City. The research employs a quantitative approach grounded in the Stimulus-Organism-Response (S-O-R) framework and Relationship Marketing Theory. Data were collected via online questionnaires from 102 respondents selected through purposive sampling and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). To ensure robust findings, Common Method Bias (CMB) was controlled using Harman’s single-factor test. The results indicate that product quality and online customer reviews have a positive and significant effect on customer trust and repurchase intention. Customer trust acts as a partial mediator and emerges as the most dominant variable driving repurchase intention. The omission of the controversial Goodness-of-Fit (GoF) metric is replaced by stringent Heterotrait-Monotrait (HTMT) discriminant validity reporting to ensure construct distinctiveness. This study provides a meaningful theoretical contribution by validating the S-O-R framework in non-metropolitan digital consumer behavior and offers highly specific, actionable strateg

The Effect of Corporate Social Responsibility Disclosure on Company Value Moderated by Profitability in Mining Sector Companies Listed on the IDX in 2020–2024

Haiku Katyusha Abdillah, Acep Komara — Sun, 05 Jul 2026 00:00:00 +0000

This study aims to analyze the effect of Corporate Social Responsibility (CSR) disclosure on the value of companies with profitability as a moderation variable in mining sector companies listed on the Indonesia Stock Exchange (IDX) for the 2020–2024 period. The independent variable in this study is CSR disclosure which is measured using the Corporate Social Responsibility Disclosure Index (CSRDI) based on the Global Reporting Initiative (GRI) guidelines. The dependent variable is the value of the company that is proxied using Tobin's Q, while profitability as a moderation variable is measured by Return on Assets (ROA). This study uses a quantitative approach with the Moderated Regression Analysis (MRA) method. The data used is secondary data obtained from the annual report and sustainability report of the sample company. The results of the study show that CSR disclosure has a significant effect on company value in a negative direction. Profitability (ROA) has a significant effect on the company's value in a positive direction. However, the results of testing the CSR×ROA interaction variables showed that profitability was not able to moderate the relationship between CSR disclosure and company value. These findings indicate that the capital market still assesses CSR as a cost or expense that has the potential to lower the valuation of mining companies, while profitability remains the main factor that increases the value of companies. This research provides theoretical contributions in the development of Stakeholder Theory and Signaling Theory in the context of the Indonesian mining industry, as well as provides practical implications for companies and investors related to CSR disclosure strategies and strengthening profitability performance.

Public Discourse and Digital Customer Experience in Online Motorcycle Taxi Services: A Multimethod Analysis

Sun, 05 Jul 2026 00:00:00 +0000

The digital technology has transformed the platform-based transportation services and now, digital customer experience is playing a pivotal role in the success of the service. But, there is a constant mismatch between what is expected from the services and what the users experience, which can be seen in the social media discourse. The goal of this study is to analyze the construction of digital customer experience, its communication and its impact on online motorcycle taxi services. The research uses a multi-method design, combining sentiment analysis, social network analysis, text network analysis, emotion classification, and trend analysis on social media discourse to get a comprehensive grasp of user-generated discourse and its complexity. The results show that the digital customer experience is multi-dimensional by nature, sometimes being characterized in a positive way and sometimes in a negative way, and the act of speaking publicly of it is a mixture of positive and negative. Furthermore, the discourse is structured, with the main actors being in the center of opinion formation and dissemination in the digital network. These findings enable the theoretical sophistication of the digital customer experience and the digital public sphere, since they show how individual experiences turn into collective perceptions, as a result of their interaction. For the practice, the study highlights the significance of businesses proactively engaging in digital conversations, enhancing their services, and effectively managing digital communities.

Instagrammable, Authentic, and Influential: Drivers of Generation Z's Revisit Intention toward KOL-Associated Restaurants in Jakarta's Culinary Hub

Bhatara Richky Batuta, Kevin Gustian Yulius, Dessy Natalia — Sun, 05 Jul 2026 00:00:00 +0000

This study investigates the drivers of revisit intention among Generation Z consumers frequenting Key Opinion Leader (KOL)-associated food and beverage establishments in the revitalized Blok M district of South Jakarta. Grounded in source credibility theory and Bourdieu’s sociological framework, this study examines the structural relationships between KOL Credibility, Perceived Authenticity, Cultural Capital, and Revisit Intention. Data were collected through an online survey of 160 valid Generation Z respondents who met strict screening criteria, including active social media engagement and a recent visit to a KOL-promoted restaurant or café in Blok M. Partial Least Squares Structural Equation Modeling (PLS-SEM) was utilized to analyze the measurement and structural models. The empirical results revealed that the structural model explained 30.6% of the variance in Revisit Intention. Both Cultural Capital (=0.351, p<0.001) and KOL Credibility (=0.240, p=0.001) exert significant positive effects on Revisit Intention, supporting H1 and H3. Conversely, Perceived Authenticity yields no significant direct effect (=0.104, p=0.202), leading to the rejection of H2. Cultural Capital emerged as the most critical driver, demonstrating that for Generation Z, a venue's social currency, digital self-presentation opportunities, and trend alignment heavily outweigh pure authenticity when deciding to return to a venue. Restaurant operators should pivot from focusing solely on conventional authenticity toward creating visually appealing, shareable environments that enable lifestyle participation and trend-relevant marketing. Future research should integrate operational variables, such as food and service quality, to explain the remaining variance.

The Moral Politics of Inclusion: Social Exclusion and Identity Transformation in Indonesian Community-Based Tourism

Stephanie Theodora Mulyono, Rudy Pramono, Juliana Juliana — Thu, 09 Jul 2026 00:00:00 +0000

Community-Based Tourism (CBT) is widely promoted in Indonesia as a participatory and empowering development strategy. However, the realities of inclusion and benefit distribution are often shaped by social hierarchies, customary norms, and moral evaluations. This study employs a qualitative, interpretive approach to examine how CBT participation produces both inclusion and exclusion, and how moral and social norms mediate the transformation of local identity. Data were collected through in-depth interviews, participant observations, and document analyses across multiple Indonesian CBT sites. The findings reveal that participation is governed not only by formal rules but also by informal gatekeeping, moral judgments, and social capital, resulting in differentiated access to economic and symbolic benefits. Excluded individuals often experience resentment, silence, and a shift in identity from “hosts” to marginalized subjects. By integrating the moral economy with critical tourism studies, this study advances a relational and politicized understanding of CBT. It moves beyond procedural models of participation to theorize CBT as a field of moral-political contestation, where the distribution of benefits is inseparable from struggles over legitimacy, social recognition, and the very definition of 'community.' This framework provides critical leverage for analyzing social exclusion and identity transformation in tourism development beyond the Indonesian context.

Mapping Market Risk Narratives of Artificial Intelligence: A Social Network Analysis of Public Discourse

Kirana Labbaika, Vanessa Gaffar, Asep Miftahuddin — Sun, 26 Jul 2026 00:00:00 +0000

As AI technologies rapidly progress, privacy and surveillance, cybersecurity, and governance have become increasingly pressing concerns that raise questions about how the narratives of risk and AI influence the market's perception of new technologies. As a component of the public discourse, it is becoming more and more a sign of trust or distrust in technology and a source of legitimation in the digital world. This study utilized a Social Network Analysis (SNA) and Text based analytical method to analyze the perception of the market on AI by analyzing the AI risk narratives in the online public discourse. Data were gathered from X (formerly Twitter) using the SocialX platform over the first quarter of 2026 (1st January-31st March 2026) and found to be 2,883 public posts. The analysis combined trend analysis, sentiment analysis, temporal word analysis, text network analysis, BERTopic topic modeling, zero-shot classification, and SNA. The results showed an attitude of caution, with neutral (57.86%) and negative sentiment (35.93%) dominating the AI risk discourse, suggesting that the public isn't entirely positive about AI. Most prevalent data privacy issues were Data Privacy Risk (43.81%), Surveillance and Control Risk (21.19%) and Cybersecurity Risk (11.24%). Text network analysis further identified data, training, and surveillance as central themes within the discourse. This study contributes theoretically by integrating Framing Theory, Perceived Risk Theory, and market legitimacy perspectives to explain AI risk narratives as indicators of market perception. In practical terms, the results offer insights for trust-building in AI, responsible communication, and technology branding strategies.

Strategy for the Development of a Sustainable Tourism Area Based on Disaster Mitigation in the Trusmi Batik Region

Rika Nurvilaelli Fahriyah, Mohd Abi Rafdi — Mon, 27 Jul 2026 00:00:00 +0000

Amid the risk of natural disasters, sustainable tourism development requires mitigation efforts capable of ensuring the safety of the area while supporting the community’s economic activities. The Trusmi Batik Area in Cirebon Regency, as a cultural tourism destination, faces the threat of flooding that has the potential to disrupt tourism activities, the batik trade, and community life. This study aims to develop a flood disaster mitigation strategy that can be implemented in the Trusmi Batik Area to reduce disaster risks and support the sustainability of tourism and trade activities in the region. The method used in this study is a descriptive qualitative approach through field observations and in-depth interviews with community leaders, batik business owners, and relevant agencies. The analysis indicates that flooding in the Trusmi Batik Area is influenced by physical factors such as high rainfall, a relatively concave topography, the proximity of residential areas to rivers, and inadequate drainage capacity, as well as non-physical factors such as land-use changes, low public awareness regarding environmental cleanliness, and suboptimal drainage management. Based on these findings, a disaster-mitigation-based tourism development strategy was formulated. It includes periodic drainage normalization and maintenance; environmental education and community cooperation; the provision of trash bins; the addition of green open spaces and infiltration wells; riverbank management; land-use control; and the strengthening of the Disaster-Resilient Village Program (Destana) through training and disaster simulations. This strategy is expected to reduce flood risks while supporting the development of the Trusmi Batik Area as a safer, more resilient, and sustainable tourism destination.

Digital Discourse on Bottled Drinking Water: A Social Network Analysis and NLP Approach

Maryam kassem, Vanessa Ghafar Vanessa Ghafar, Asep Miftahuddin Asep Miftahuddin — Wed, 29 Jul 2026 00:00:00 +0000

This study aims to examine digital public discourse regarding bottled drinking water on X/Twitter using a multidimensional social media analytics approach. The data consisted of 714 public conversations collected through the SocialX platform during the observation period from January to May 2026. Several computational analytical techniques were employed, including sentiment analysis, emotion analysis, text network analysis (TNA), social network analysis (SNA), trend analysis, and zero-shot classification. The findings reveal that public conversations were predominantly characterized by neutral and positive orientations, indicating that bottled drinking water is generally perceived as a practical and widely accepted consumption product. Emotion analysis further demonstrates that “happy” was the dominant emotional category, reflecting routine and functional consumption experiences within digital discussions. Text network analysis identified several interconnected thematic clusters related to bottled drinking water consumption, pricing, packaging, environmental concerns, and microplastic issues. In addition, the social network structure showed moderately fragmented interaction patterns centered around several influential accounts rather than a fully centralized communication network. Trend analysis also indicated a continuous increase in discussion intensity throughout the observation period, suggesting growing public attention toward bottled drinking water and sustainability-related issues. Overall, this study provides a comprehensive understanding of digital discourse surrounding bottled drinking water and contributes to the literature on consumer communication, social media analytics, and sustainability discourse in online environments.

Beyond Income in Transition Economies: Evaluating Multidimensional Poverty, Informal Employment, and Market Restructuring in Uzbekistan

Abdumalik Oripov, Islomjon Bakhromov — Wed, 29 Jul 2026 00:00:00 +0000

Conventional income-based poverty metrics have consistently demonstrated inadequate diagnostic effectiveness in transition countries, as post-Soviet restructuring has transformed welfare conditions in ways that monetary consumption measures cannot adequately capture. This paper examines Uzbekistan's methodological and policy move from measuring monetary poverty to a multidimensional, capability-based framework, situating this transition within the wider backdrop of economic change and social policy reform in Central Asia. The analysis employs the Alkire-Foster methodology to implement a national Multidimensional Poverty Index (MPI) that includes the fundamental dimensions of education, health, and living standards, while systematically incorporating labor market dynamics and informal employment into the capability assessment. The study identifies the key non-income factors influencing welfare, emphasizing international migration and remittances as vital economic mechanisms: migration reduces perceived poverty and reallocates household spending towards health and non-food consumption, alleviating capability deprivation. Moreover, community-focused social support from mahalla organizations and strategic state investments in human capital are vital institutional mechanisms for skill development; however, regional disparities and distributional inefficiencies hinder their fair accessibility in the labor market. The utilization of sub-national instruments, specifically the Child Well-Being Index and the Poverty Resilience Index, illustrates the practical importance of multidimensional metrics for focused policy assessment. By incorporating these dimensions into a mixed-methods framework that amalgamates MPI data, qualitative institutional evidence, and household survey analysis, the paper demonstrates that an evidence-based, capability-oriented approach—alongside labor market formalization—serves as a markedly more effective tool for poverty alleviation in Uzbekistan compared to traditional income-centric strategies.

Does Individual Performance Mediate the Effect of Organizational Commitment on Job Satisfaction of Village Government Apparatus?

Irfandi Buamonabot, Muhammad Asril Arilaha, Suratno Amiro — Wed, 29 Jul 2026 00:00:00 +0000

The purpose of this study was to examine the role of individual performance in mediating the relationship between organizational commitment and job satisfaction among village government employees in West Halmahera Regency, North Maluku Province. Using a hierarchical regression methodological approach, the prerequisites for direct effects between organizational commitment, individual performance, and job satisfaction were simultaneously tested. The sample in this study consisted of 133 respondents consisting of village heads, village secretaries, and heads of divisions (finance, general affairs, and planning) selected using a questionnaire survey method. Data were analyzed using validity and reliability tests, as well as simple linear and hierarchical regression. The results showed that all tests of direct relationships as prerequisites for mediation were successfully empirically supported. Furthermore, the main contribution of this study is proving that individual performance significantly acts as a mediating variable in the relationship between organizational commitment and employee job satisfaction. This finding emphasizes the importance of managing village apparatus performance in order to translate organizational commitment into optimal job satisfaction.

Mapping Consumer Sentiment and Network Dynamics of Perfume Co-Branding Discourse on X/Twitter: A Computational Social Network Analysis Approach

Fida Adzkiyatunnida, Vanessa Gaffar, Asep Miftahuddin — Wed, 29 Jul 2026 00:00:00 +0000

The rapid growth of the global fragrance industry has driven brands to adopt co-branding strategies to strengthen brand equity and expand market reach, yet consumer responses to these collaborations in digital spaces remain fragmented and difficult to predict. This study analyzes the distribution of consumer sentiment, identifies key actors in interaction networks, and explores the extent to which Twitter-based data can complement the evaluation of fragrance co-branding strategy. Using an exploratory social media analytics approach grounded in Digital Public Sphere theory and Social Network Theory, this study integrates Social Network Analysis with six computational modules, wordcloud analysis, sentiment analysis, text network analysis, emotion analysis, trend analysis, and zero-shot classification, applied to 300 public tweets collected via the SocialX platform during 1–12 January 2026 using fragrance and brand collaboration keywords. Results show that public discourse was lexically dominated by neutral sentiment (88%), while zero-shot classification of the same corpus yielded a positive-leaning distribution (82.33%); these are interpreted as two distinct constructs, evaluative polarity versus semantic stance, alongside a Sentiment Index of +0.28 and a dominant happy-emotion classification (92%). Network analysis identified a small number of actors occupying central or bridging positions in information dissemination, and trend analysis detected two major activity peaks on January 1–2, 2026, coinciding with the New Year transition. These findings offer theoretical implications for applying Digital Public Sphere and Social Network Theory jointly to fragrance co-branding discourse, and practical implications for brand managers seeking to monitor how collaboration discourse is expressed and circulates online.

Area of Plantation Crops to the Contribution of the Plantation Sector in South Halmahera Regency in 2017-2023

Ruliyanto Syahrain, Fahima Nasar, Muhammad Khotib, Muhammad Kamal — Wed, 29 Jul 2026 00:00:00 +0000

Although not all sub-districts have lost their plantation land, mining activities in the upstream and downstream forest areas have had an indirect impact on the decline in the productivity of the remaining plantation land in the surrounding area. Therefore, this study aims to examine the extent of plantation crops on the contribution of the plantation sector in South Halmahera Regency. This research was conducted in 2024. The design of this study is quantitative research using secondary data sourced from the Central Statistics Agency (BPS). This study itself is for the purpose of testing the hypothesis using a simple linear regression analysis tool. The statistical results show β = 0.119 t = 0.605 sig = ≥ 0.05. This study reveals that the area of plantation crops has no contribution to the plantation sector in South Halmahera Regency. The main causes are many clove and coconut trees have entered the old/damaged plant phase, a very massive surge in investment in the nickel mining sector and the upstream-downstream processing industry and the price of commodities such as copra (coconut processing) and dried cloves at the farmer level which are often uncertain.

Mapping Digital Conversation Networks of Collector Communities on Platform X: A Study of Blind Box Product Information Diffusion

Nanda Herliana, Eka Surachman, Asep Miftahuddin — Wed, 29 Jul 2026 00:00:00 +0000

The blind box phenomenon has created a complex digital conversation ecosystem on Platform X (formerly Twitter), where collector communities exchange information, unboxing experiences, and social validation. This study maps the digital conversation network structure of blind box collector communities on Platform X and traces product information diffusion patterns within it. Data were collected via the SocialX platform using the keywords “blind box” AND (“collector” OR “collection” OR “unboxing” OR “trading”), yielding 995 tweets from 716 unique accounts (January 15 to June 14, 2026), predominantly in English (77.8%) and Indonesian (11.3%). Five analytical methods were integrated: Social Network Analysis (SNA), Dynamic Network Analysis, Trend Analysis, Sentiment Analysis, and Text Network Analysis. The findings reveal a highly fragmented mention network divided into numerous small isolated clusters with content-resharing accounts (such as @youtube) and niche marketplace accounts (such as @chimpershq) emerging as the two dominant hubs. Dynamic network analysis confirmed that both hubs persisted consistently over time, indicating centralized information diffusion concentrated among a small number of actors. Trend analysis identified 11 conversation spikes concentrated in January to February 2026, followed by a significant decline in March to April, before recovering in June 2026. Sentiment analysis showed that community conversations were dominated by positive sentiment (42.71%), followed by neutral (37.59%) and negative (19.70%). Text network analysis revealed that unboxing, collection, series, and secret were the central concepts organizing community discourse. These findings contribute empirically to understanding how niche collector communities form and disseminate information on social media, while offering practical implications for digital marketing strategies targeting collectible product communities.

Regional Taxes as a Pillar for Increasing PAD: Analysis of Effectiveness, Contribution, and Efficiency in North Maluku Province

Muhammad Khotib, Muhammad Hasnin — Wed, 29 Jul 2026 00:00:00 +0000

This study aims to strengthen fiscal independence by increasing the effectiveness of tax revenue, administrative efficiency, and taxpayer awareness, so that regional taxes truly become a pillar of increasing regional revenue (PPH) in North Maluku. The type of data used is secondary data in the form of reports on the realization of the State Revenue and Expenditure Budget (PPH), specifically data on regional tax revenue, PPH, and tax revenue costs for the 2020–2024 period. Data were obtained from official documents of the Regional Financial Management Agency (BAPENDA) and publications from the Central Statistics Agency (BPS). The data analysis method was carried out in three stages. First, effectiveness analysis, namely by calculating the ratio of regional tax realization to the regional tax target. Second, contribution analysis, namely by calculating the ratio of regional tax realization to total PPH. Third, efficiency analysis, namely by calculating the ratio between revenue costs and regional tax realization. The results of the analysis were then categorized based on the effectiveness, contribution, and efficiency assessment standards commonly used in regional financial research.

Analyzing Consumer Purchase Decisions Toward Eyeshadow Products Through Sentiment Analysis and Social Network Analysis on X (Twitter)

Auliya Nur Afifah, Vanessa Gaffar, Asep Miftahuddin — Wed, 29 Jul 2026 00:00:00 +0000

This study examined the consumers' decisions on how to purchase eyeshadow products from Twitter/X conversations using Sentiment Analysis and Social Network Analysis (SNA). The research aimed to investigate the sentiment of consumers, interaction, influence of influential people, and communication structures of eyeshadow products in the social media marketing and the social media communication. We employed data collected from Twitter/X through SocialX as a quantitative computational social science approach to the research. The dataset comprised 218 records between January 1, 2026, and April 30, 2026, with eyeshadow, e.g., eye-shadow, eye-shadow review, eye-shadow recommendation, and eye-shadow discussion. We combined sentiment analysis, emotion analysis, text network analysis, trend analysis, and social network analysis to investigate consumers’ interactions and information sharing. We find that Twitter/X discussions regarding eyeshadow products are dominated by suggestions, product reviews, and information sharing. As a result, the sentiment analysis showed that neutral and positive sentiment dominated the discussion and the emotional representation was the most dominant emotion. The Social Network Analysis identified several key actors who are in the network and were involved in connecting discussion clusters and communicating cosmetic information. The findings show that the social media interactions were a major factor in the understanding of consumers’ decision to purchase eyeshadow products. The recommendations, positive perception of the product, and the well-connected digital communication structures of Twitter/X have shown that Twitter/X is a very effective source to exchange product information and to shape cosmetic purchasing in beauty online communities.

Improving Financial Statement Translation Methodology under IAS 21 for Cross-Border Business in Globalized Economies

Abrorbek Kozimjonov — Thu, 06 Aug 2026 00:00:00 +0000

The intensification of globalization and economic integration, the expansion of transnational corporations, and the growing inflow of foreign investment have made the preparation of financial statements in accordance with International Financial Reporting Standards (IFRS) increasingly necessary. Today, financial reporting is regarded not merely as a source reflecting an entity's financial position and performance, but as an integrated information system used by investors, creditors, government authorities, and other stakeholders for economic decision-making. In this context, it is essential to scientifically substantiate the procedures for translating accounting information prepared in a functional currency into a presentation currency. Ensuring the reliability, consistency, and international comparability of financial reporting indicators, while preserving the interrelationship between income and expenses, assets and liabilities, equity items, net profit, and other comprehensive income, is one of the priority research directions for improving financial reporting methodology. Using the case of a Tashkent-based joint-stock company, this article examines the problems of translating financial statements from a functional currency into a presentation currency and proposes a weighted-average-rate methodology as a solution.