Journal of Social Commerce

Strengthening the Creative Industry through Corporate Governance: The Role of Green Accounting, Intellectual Capital, Competitive Advantage, and Fintech on Financial Performance

Irwan Irwan — 2026-07-14

This research is important and aims to provide an empirical understanding of the determining factors of the financial success of the creative industry sector in a local context, while providing strategic recommendations for business actors, local governments, and other stakeholders in encouraging the sustainability of the creative economy. The research approach used is quantitative research with explanatory research. The data used in this study are primary data in the form of questionnaires. The population in this study are creative industry actors in Kupang City spread across six Districts in Kupang City. The sampling technique uses quota sampling so that the number of samples is 60 samples. The results of the study indicate that Green Accounting, Fintech, Green Intellectual Capital, and Green Competitive Advantage have a positive and significant effect on the financial performance of the creative industry in Kupang City. In addition, Good Corporate Governance (GCG) is proven to act as a moderating variable that strengthens the relationship between the variables Green Accounting, Fintech, Green Intellectual Capital, and Green Competitive Advantage with the financial performance of the creative industry in Kupang City.

Social Capital as a Driver of Performance Among Generation Z Employees in Jakarta

Qatrunnada Qatrunnada — 2026-07-14

This study examines how occupational stress, workplace conflict, and organizational communication influence the work performance of Generation Z employees in Jakarta, Indonesia. The research is motivated by growing concerns over well-being and productivity among young professionals in urban settings, where high work demands and interpersonal challenges are prevalent. Using a quantitative approach, data were collected via surveys from 120 Gen Z employees across multiple industries in Jakarta. Multiple regression analysis was applied to assess both individual and collective impacts of the variables. Findings reveal that work-related stress negatively, though not significantly, impacts performance, whereas workplace conflict and organizational communication show positive and significant effects, with the latter emerging as the strongest predictor. Together, the three variables account for 26.5% of the variance in employee performance. These results underscore the value of fostering transparent communication and constructive conflict resolution to support the performance of young employees in today’s evolving workplace.

The Mediating Role of Brand Trust in the Influence of Influencer Marketing and Electronic Word of Mouth on Consumers’ Purchase Decisions

Monica Diaz Cahaya Indratno — 2026-07-14

This study aims to analyze the influence of influencer marketing and electronic word of mouth on purchasing decisions for Timephoria beauty products while examining the role of brand trust as a mediating variable. Timephoria is an innovative makeup brand that entered the Indonesian market in April 2025 and simultaneously experienced two opposing digital phenomena which were a massive promotional campaign and a viral wave of critical community feedback. This research utilized a quantitative approach combined with an explanatory survey method. Data were collected through an online questionnaire distributed to one hundred respondents who were actively exposed to both the promotional content and the related digital reviews. These respondents were selected using purposive sampling based on the Lemeshow formula. The data analysis employed the PROCESS Macro Model 4 methodology developed by Hayes (2022) alongside a bootstrapping technique of five thousand resamples. The results demonstrate that influencer marketing and electronic word of mouth each possess a positive and significant influence on brand trust and purchase decisions both directly and indirectly. Furthermore brand trust is proven to successfully mediate the influence of both independent variables on final consumer purchase decisions.

The Influence of Endorser Credibility and Swift Guanxi on Consumer Purchase Intention in TikTok Live Streaming: The Mediating Role of Trust

Richard Nesimnasi — 2026-07-14

This study analyzes the influence of endorser credibility and swift guanxi on consumer purchase intentions within TikTok live streaming while evaluating trust as a mediating variable. The research employs a quantitative approach utilizing a survey method to collect data from 110 active TikTok users who have completed purchases through live broadcasts. Data analysis was conducted using Partial Least Squares Structural Equation Modeling with the assistance of SmartPLS software. The empirical results reveal that endorser credibility has a positive and significant effect on both purchase intention and consumer trust. Swift guanxi also positively and significantly impacts purchase intention and trust although it exhibits a lower overall influence compared to endorser credibility. Crucially the analysis proves that trust successfully mediates the relationship between endorser credibility and purchase intention but completely fails to mediate the relationship between swift guanxi and purchase intention. These findings highlight a major theoretical divergence indicating that while traditional credibility relies on cognitive trust, the emotional immediacy of swift guanxi bypasses traditional risk assessments to drive spontaneous purchases directly.

The Moderating Role of Company Size in the Relationship Between Audit Factors and Audit Report Lag

Tikkos Sitanggang — 2026-09-22

This research looks into the links between audit opinion, audit tenure, audit committee, and audit report lag, with firm size tested as a moderating factor among Property and Real Estate companies list on the IDX between 2019 and 2024. The research population consisted of 93 firms, from which 52 companies were selected using purposive sampling, producing 312 firm-year observations. The data were examined using MRA through EViews 12. The findings reveal that audit opinion and audit tenure are negatively associated with audit report lag, whereas the audit committee can be linked to reports taking a bit longer to land. Firm size also weakens the influence of audit opinion and audit tenure on audit report lag, whilst strengthening the relationship between audit committee and audit report lag. These finding suggest that larger firms are better placed to keep financial reporting delays to a minimum.