This study explores the determinants of auditor performance, focusing on the moderating role of organizational commitment within the Tangerang City Inspectorate. Employing stratified random sampling, a sample of 250 auditors was chosen to ensure diversity across experience, departmental affiliation, and roles. Quantitative analysis used SPSS to examine the relationships between auditor performance, organizational commitment, and other relevant variables. Findings indicated that organizational commitment significantly moderates the effects of various social pressures on auditor performance. This underscores the necessity for auditing organizations to foster organizational commitment to enhance auditor efficacy and uphold ethical standards. These results hold substantial implications for governance and audit quality assurance, suggesting that reinforced organizational commitment could lead to more robust auditor performance and ethical conduct within similar urban governance settings. This study contributes valuable insights into the influence of organizational dynamics on auditor behaviour and performance outcomes.

Social media interactivity creates consumer’s space of information seeking-sharing where its intensity could produce knowledge, creates new values and changes behavior. The aim of this study is to exploratory investigate the dual role of Generation Z’s information seeking-sharing behavior within green context through the interactive space of social media as a resource for the development of social media marketing strategy. The research employs mixed-method approach of qualitative-explorative data mining, quantitative cross-tabulation Chi-Square test, and integration. Two findings of this research are elaborated. First, consumer’s space of information-seeking leads to the process of green awareness rationalization, i.e., how environment-oriented actions can be rationalized. Second, consumer’s space of information-sharing leads to green social values, i.e., How environment-oriented actions can be socially recognized. The marketing implications of these two findings are business’ efforts to develop green-oriented strategic mindset through space of social media marketing “customer engagement” where the dual role of information seeking-sharing within green context is facilitated.

Universal Health Coverage is a health insurance system that ensures every citizen in the population has equitable access to quality and effective promotive, preventive, curative, and rehabilitative health services. Meanwhile, the Medan City Government of Indonesia is trying to improve health services through the Medan Berkah Health Insurance Program by adopting Universal Health Coverage, which aims to provide Universal Health Coverage to the entire community. This study aims to explain the implementation and projection of the development of health services of the Medan City Government with the Universal Health Coverage System in the Medan Berkah Health Insurance Program which is intended as a step in providing opportunities for all people to get equal opportunities in health services, especially for the poor. This research uses qualitative research by using the literacy study method by studying related documents and conducting in-depth observations. Data analysis included data reduction, presentation, and conclusion drawing. The Medan City Government implemented the Universal Health Coverage Program in Jaminan Kesehatan Medan Berkah, which aims to improve health services in the city. The government is committed to simplifying the bureaucracy, managing the medical workforce, and collaborating with stakeholders and the community. However, challenges include low community participation, limited resources, lack of coordination, and limited access to information, which hinder the successful implementation of the program.

The utilization of digital tools in agricultural extension has facilitated information delivery through non-face-to-face interactions. Therefore, this study aimed to map the variation in digital tools used by agricultural extension workers to access and deliver information and analyse the outcomes of farmers’ adoption. Data were collected through in-depth interviews with agricultural extension workers at 11 Agricultural Extension Centers. The data were processed using the N-Vivo qualitative data analysis software. The results showed that extension workers combined various digital tools as sources of extension materials and channels for delivering information to farmers. Although social interaction between agricultural extension workers and farmers occurred non-face-to-face, messages could be adopted by farmers and yield tangible outcomes. This was reflected in the asynchronous communication, allowing extension workers sufficient time to improve the quality of the delivered messages. Farmers also had sufficient time to review the received information content in this context repeatedly. These results implied that although extension content is delivered through non-face-to-face interaction, it can still drive adoption with significant outcomes.

Personal data privacy regulation and mitigation are critical in implementing financial technology (fintech). Problems with fintech users’ data might result from data breaches, improper usage, and trade. Issues with personal data will result in financial losses, crimes, and violations of personal information. This legal research used three approaches: conceptual, comparative, and statute-based. In order to implement the statutory method, all laws and regulations pertaining to the legal concerns of information technology, fintech, personal data security, and protection are reviewed. Due to the nature of the sources of data, this study mainly used literature study and document observation to collect the data. Then, legal interpretation, legal reasoning, and legal argumentation are all included in the qualitative juridical analysis. This article recommends two strategies that Indonesia should take to provide personal data protection, including: 1) establishing the Personal Data Protection Commission (PDPC); and 2) improving the financial literacy of consumers.

In recent years, how farmers leverage social capital to improve their well-being has become a crucial question in post-poverty alleviation China. This study assessed the impact of ‘linking social capital’ on farmers’ well-being, as mediated by self-efficacy. The study was conducted using data collected from 443 randomly selected farmers from two villages in Guizhou Province, China. The Partial Least Squares Structural Equation Model (PLS-SEM) was employed to analyze the proposed relationships in the study. The results indicate that linking social capital, when mediated by self-efficacy, positively impacted farmers’ well-being. This suggests that policymakers and implementers exercising hierarchical power in social improvement programs in disadvantaged provinces, such as Guizhou, should take full advantage of linking social capital to effectively improve farmers’ well-being. In doing so, the study concludes, they should consider the positive role farmers’ self-efficacy can play in the process.