PERFECT EDUCATION FAIRY

From Transactions to Advocacy: The Role of Complaint Management and e-WOM in Shaping Referral Marketing in Indonesian E-Commerce

Cut Putri Herawati — 2026-03-03

This study investigates the influence of customer value proposition (CVP), electronic word of mouth (e-WOM), and complaint management on purchase decisions in the Indonesian e-commerce sector, with referral marketing as a mediator and purchase satisfaction as a moderator. Using a quantitative cross-sectional survey, data were collected from 192 Tokopedia users via purposive sampling. Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to test the research framework. The findings reveal that CVP, e-WOM, and complaint management significantly shape purchase decisions, while only e-WOM and complaint management exert direct effects on referral marketing. Conversely, purchase decisions and satisfaction do not significantly predict referral behaviors, underscoring that transactional outcomes alone are insufficient drivers of advocacy. These results advance consumer behavior theory by refining Expectation-Confirmation Theory and the Theory of Planned Behavior, highlighting the primacy of relational and experiential mechanisms such as complaint recovery and peer influence over transactional satisfaction. Practically, the study provides strategic guidance for e-commerce platforms in emerging markets, emphasizing the need to strengthen complaint management systems and leverage positive e-WOM to foster sustainable customer advocacy.

The Role of Technology Innovation in Enhancing Financial Reporting Quality in Digital Enterprises in Seychelles

Elton Zelime — 2026-03-03

The rapid advancement of digital technologies has fundamentally transformed financial management practices across global enterprises, necessitating a comprehensive examination of how technology innovation influences financial reporting quality. This study investigates the role of technology innovation in enhancing financial reporting quality within digital enterprises operating in Seychelles, a jurisdiction increasingly positioning itself as a hub for digital business operations. Drawing upon theoretical frameworks of digital transformation and financial management innovation, this research synthesizes empirical evidence from multiple studies examining the intersection of digital finance, technological innovation, and enterprise financial performance. The analysis reveals that technology innovation, encompassing blockchain technology, artificial intelligence, cloud computing, and big data analytics, significantly improves the timeliness, security, reliability, and overall quality of financial reporting. Furthermore, the study identifies critical mediating mechanisms through which digital transformation enhances financial reporting, including the alleviation of financing constraints, optimization of resource allocation, and improvement of operational efficiency. The findings contribute to the theoretical understanding of digital transformation's impact on financial management while providing practical implications for digital enterprises in Seychelles seeking to leverage technology innovation for enhanced financial reporting quality.

The Importance of Understanding Emotional Regulation Strategies in Children with Autism Spectrum Disorder

Maya Zaina Billah — 2026-03-03

Children with Autism Spectrum Disorder (ASD) frequently experience difficulties in recognizing, expressing, and regulating their emotions, which significantly affects their social interaction and communication skills. This study aims to examine the importance of understanding appropriate emotional regulation strategies to support children with ASD in their socio-emotional development. The method employed in this research is a systematic literature review of relevant empirical studies and scholarly articles. The findings indicate that appropriate emotional regulation interventions contribute substantially to improving communication skills, social interaction, and adaptive behavior among children with ASD. Strategies such as visual schedules, positive reinforcement, occupational therapy, social stories, and sensory-based interventions have been shown to assist children in identifying and expressing emotions in a constructive manner. Furthermore, consistent emotional support from parents, educators, and caregivers plays a critical role in fostering optimal socio-emotional development. The study highlights that emotional regulation constitutes a foundational life skill that enhances social competence, academic engagement, independence, and overall quality of life for children with ASD.

The Role of Management Accounting Systems in Supporting Entrepreneurial Decision-Making in Cambodia

Na Lim — 2026-03-03

This study investigates the critical role of management accounting systems (MAS) in facilitating entrepreneurial decision-making within the Cambodian business context. As entrepreneurship emerges as a pivotal strategy for economic development and employment generation in developing economies, understanding the informational infrastructure that supports entrepreneurial ventures becomes increasingly essential. Management accounting systems serve as fundamental suppliers of economic information that enable entrepreneurs to make informed decisions regarding business operations, resource allocation, and strategic planning. This research synthesizes existing literature on accounting information systems and their influence on entrepreneurial behavior, examining how the integration of financial and managerial accounting components provides comprehensive decision-support mechanisms. The findings reveal that accounting information systems significantly and positively influence entrepreneurial decision-making by providing reliable information management capabilities, enhancing business operation oversight, and supporting strategic resource deployment. Furthermore, the study demonstrates that the quality of accounting information systems, when combined with digital technologies such as e-commerce platforms, creates synergistic effects that amplify entrepreneurial confidence and decision-making efficacy. The implications for Cambodia's developing entrepreneurial ecosystem suggest that strengthening management accounting education and system implementation could substantially enhance the nation's entrepreneurial capacity and economic growth trajectory.

Integrating SWOT, STP, and 7Ps Frameworks to Strengthen MSME Competitiveness: A Case Study of Bi Omeh Grilled Chicken in Indonesia

Yolanda Seva Wulandani — 2026-03-03

This study examines the marketing strategies employed by Bi Omeh Grilled Chicken, a micro, small, and medium enterprise (MSME) in Tangerang Regency, Indonesia. Using a qualitative case study approach, data were collected through interviews, observation, and documentation, and analyzed with NVivo software to facilitate coding and visualization. The research applies SWOT, STP, and the 7Ps marketing mix to evaluate the firm’s strategic positioning. Findings show that Bi Omeh Grilled Chicken demonstrates strengths in taste quality, affordable pricing, and strategic location, while weaknesses include limited digital promotion and slow service delivery. This study highlights the importance of integrated marketing strategies for MSMEs to remain competitive in a highly dynamic food and beverage industry.