The Effect of Work Environment and Leadership Style on Employee Performance at The Bappeda Office of Panukal Abab Lematang Ilir Regency with Work Discipline as an Intervening Variable Original Research Article Country Indonesia
This study aims to analyze the effect of work environment and leadership style on employee performance, with work discipline as an intervening variable at the Regional Development Planning Agency (Bappeda) of Penukal Abab Lematang Ilir Regency. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to respondents who were state civil apparatus employees (ASN), including civil servants (PNS) and government employees under work agreements (PPPK), at Bappeda of Penukal Abab Lematang Ilir Regency. The data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with the assistance of SmartPLS software. The results show that the work environment has a positive and significant effect on employee performance; leadership style has a positive and significant effect on employee performance; the work environment has a positive and significant effect on work discipline; leadership style has a positive and significant effect on work discipline; and work discipline has a positive and significant effect on employee performance. The mediation test further indicates that work discipline significantly mediates the relationship between leadership style and employee performance, while its mediating role in the relationship between work environment and employee performance is not significant. These findings imply that improving the quality of the work environment and applying an effective leadership style can strengthen work discipline and ultimately improve employee performance
Factors Affecting the Intention to Engage in Sustainability Accounting and Reporting (SAR) of Small and Medium Enterprises (SMEs) in Angeles City Original Research Article Country Philippines
Pages 08-36
Sean Morris T. Chai || Josiah Alexis A. Cano || Dereck Ashley G. Mendiola || Angeline J. Santos || Erwin L. Medina
This study examined the intention of small and medium enterprises (SMEs) to engage in Sustainability Accounting and Reporting (SAR) and the factors influencing this intention. A quantitative, descriptive-comparative-correlational research design was used, with data collected from 100 registered SMEs in Angeles City using purposive sampling and a 7-point Likert scale questionnaire. Frequency, mean, and standard deviation summarized the responses, while the Kruskal-Wallis test and Spearman’s rho assessed differences and relationships. Most respondents were corporations in the trade industry, operating for 5 to 10 years. SMEs showed favorable attitudes, subjective norms, and perceived behavioral control, along with a strong intention to engage in SAR. No significant differences were found in SAR intention across company profiles. Similarly, there were no significant differences found in the Theory of Planned Behavior (TPB) factors across industry types and years of operation, but significant differences were observed across forms of business. Also, a significant relationship was found between TPB factors and SAR intention. The study recommends enhancing SAR integration, simplifying SAR frameworks, government assistance, and further studies to bridge the gap between intention and implementation
Income, Social Media Engagement, and Online Spending: Evidence from Romanian Digital Consumers Original Research Article Country Romania
Social media has become a central force in contemporary marketing, reshaping how consumers discover, evaluate, and purchase products. As marketing budgets shift toward digital channels, identifying the factors that genuinely drive online spending has become a priority for scholars and practitioners alike. Although the influence of social media marketing on consumer behavior is well documented, evidence from emerging digital economies such as Romania remains limited, and the relative importance of engagement intensity versus economic capacity is not well understood. Drawing on a stimulus–organism–response perspective and integrating technology-acceptance, social-influence, and uses-and-gratifications theory, this study examines how social media engagement and income relate to online purchasing among Romanian consumers. Using survey data from 130 respondents with prior online-shopping experience, collected in early 2025, the associations between income, daily time spent on social media, and monthly online expenditure are analyzed through cross-tabulations and chi-square tests of independence, with Cramér’s V as the effect-size measure. The results show that income is significantly associated with both time spent on social media (Cramér’s V = 0.31) and monthly online spending (Cramér’s V = 0.36), whereas time spent on social media is not significantly associated with spending (Cramér’s V = 0.23). Income therefore emerges as a stronger correlate of online expenditure than engagement intensity. Respondents also reported substantially stronger purchase influence from micro-influencers and promoted content than from organic brand posts. The findings indicate that income-based segmentation, combined with authentic, peer-based content, is more effective than strategies that merely maximize screen-time exposure, and they contribute empirical evidence on digital consumer behavior in an underresearched market.
Consumer Preferences for Social Media Advertising in Romanian E-Commerce Original Research Article Country Romania
The diffusion of the internet and the pervasive adoption of social media have profoundly reshaped how consumers discover, evaluate, and purchase products, pushing marketing communication decisively towards digital platforms. As social commerce matures, brands compete intensely for consumer attention, yet the rapid evolution and complexity of the digital landscape make it difficult to identify which promotional formats most effectively translate engagement into purchase. Despite a substantial international literature on social media marketing and consumer behaviour, empirical evidence remains comparatively scarce for Romania, an emerging Central and Eastern European market with high internet penetration but a still-developing e-commerce ecosystem. This study addresses that gap by examining how social media engagement relates to online purchasing behaviour and to consumers’ preferences for different advertising and promotion formats. Drawing on a cross-sectional survey of 130 Romanian online shoppers analysed through descriptive statistics, the study maps platform usage, product discovery, purchase frequency and spending, decision speed, and format preferences. The findings indicate that social media is a routine channel of product discovery and acquisition, that messaging and video platforms dominate everyday usage, and that content from micro-influencers and peers is valued on a par with paid advertising, while traditional influencer endorsements are received more cautiously. Interpreted through the Stimulus– Organism–Response framework and complementary theories of technology acceptance, uses and gratifications, source credibility, and parasocial interaction, the results offer a foundation for refining social media advertising strategies and supporting e-commerce growth in the Romanian market.
Consumer Drivers of BNPL Adoption among Digital Native Generation: A Bibliometric Review Original Research Article Country Malaysia
Pages 57-69
Nik Farzana Nur Balqis Yusran || Siti Hajar Mohamad
The raising dependance towards digital financial services among younger generations has increased the adoption of Buy
Now Pay Later (BNPL), which placed digital natives as the main consumer segment driving this emerging fintech trend. Somehow,
the rapid expansion of BNPL bring concerns towards the accumulation of debt, financial literacy as well as sustainable behavior of
consumer, which eventually highlight the importance to study the scholarly landscape which address the consumer drivers of BNPL
usage. This study cnducts a comprehensive biblliometric analysis in order to map the intellectual structure, research trends as well as
global scientific contribution within the studies of BNPL adoption on the digital-native generations. Data were retrieved from the
Scopus database using an advanced search strategy which targets the BNPL-related concept in business, economics and social sciences
disciplines. In total, 883 relevant documents published between 2006 and 2025 were extracted. This study applied Scopus Analyzer
in assessing the trends of publication, authorship productivity and country contributions. OpenRefine was used in orrer to conduct
data cleaning and standardization ensuring the consistency among the keyword and affiliation records. On top of that, VOSviewer
software was also used to visualize co-occurence networks, authorship collaboration and thematic clustering. Findings indicated a
sharp increase in research output after 2020, emphasize the growth in academin interest aligned with global commercial expansion of
BNPL with India, United States and China emerged as the top contributers, which highly cited literature predominantly focuses on
the theories Cluster visualization shows emerging themes such as Generation Z financial behavior, digital literacy, and technology
acceptance models as central to BNPL adoption studies. This study contributes to the understanding of BNPL-related consumer
research by identifying knowledge gaps and potential directions for future inquiry to support responsible financial innovation among
digital-native consumers
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