Purpose: Increasing advancements in the technology industry are forcing people to become more accustomed to digital financial transaction activities. The need for fast and secure payment mechanisms has birthing new idea to digital financial transaction services. Along with increasing access to technology in digital payments, new service is developed in the form of digital wallets as the successor for electronic money. Research design, data and methodology: This research aims to find out whether using QR code as digital payment tool can build customer loyalty in consumers, especially to measure the factors of satisfaction, trust and commitment of customers to do payments with QR Codes. The QR code in this study is refer to the Quick Response Code Indonesian Standard (QRIS) which was officially implemented by Bank Indonesia starting on January 1, 2020 as a means of payment for digital transactions nationally. The research method uses a quantitative approach by way of surveying questionnaires using Likert scale of 100 samples. Results: The hypothesis analysis proved that the variables of satisfaction, trust and commitment together have positive and significant influences on customer loyalty. Conclusion: This research found that there are high interest in Millennials to do transaction using QRIS because it is deemed to be more easy, quick and safe. If a customer achieves a level of loyalty in the usage of digital transaction using QRIS then cashless society lifestyle can be considered successful and can be used in the future.

Purpose: The Covid-19 pandemic has accelerated and triggered changes in online shopping especially in an emerging market. This paper develops a modification of SERVQUAL model to examine the relationship between individual dimensions of e-service quality, online trust and purchase intentions in singular online shopping platform. Research design, data and methodology: Data from an online survey of 385 Lazada's shoppers were used to test the research model. The structural equation modeling technique was performed to test the research model. Results: The analytical results revealed that five dimensions of e-service quality were positively correlated with one another whereas some dimensions were negatively correlated with purchase intentions. The results of this study provide new insight into the literature as well as practical implications for marketers especially in Thai online market. Conclusion: This study develops the instrument dimensions of e-service quality through modifying the SERVQUAL model to examine the e-commerce context and to testify how these individual dimensions are interlinked with one another. It also suggests that responsiveness has two-sided affects that in responses which are too prompt and insistent could make the customer feel uncomfortable and perhaps ending up with no interaction and transaction.

Purpose This research aims to investigate factors affecting the application of strategic management accounting in Vietnamese Logistics Enterprises. Design/Methodology/Approach: Quantitative research was conducted and data was collected by sending questionnaires to 188 accountants and directors from Vietnamese Logistics Enterprises (including, transportation, warehousing and forwarding). 5 factors (namely: size and organizational structure, technological advancement, and strategic management accounting implementing costs) were selected to measure the application of strategic management accounting (SMA) in Vietnamese Logistics Enterprises (LEs) through correlation and regression analysis. Results: The empirical findings show that there exists a significant association between these factors and the SMA application. LEs have strongly supported the application of SMA as a tool to provide information for making their strategic decisions. The factors including size and organizational structure, technological advancement, SMA implementing c osts, and strategy positively impact the SMA application in both financial and non-financial aspects. This finding helps the adm inistrators realize the importance of SMA. Conclusions: This study provided an overview of SMA application and its benefits to enterprises. It helps managers have a better understanding of SMA and future directions for application. Moreover, the research results will be useful for managers to identify factors influencing their SMA practices and improve the current management process applied in organizations.

Purpose: This study has three main purposes: first, to examine the effect of transactional leadership on knowledge sharing and innovative work behavior. Second, to examine the effect of knowledge sharing on innovative work behavior. Third, to examine the mediating role of knowledge sharing in the relationship between transactional leadership and innovative work behavior. Research design, data and methodology: The quantitative method is considered appropriate for this study, and a questionnaire is used to collect data from a total of 107 employees who participated in the study. The SmartPLS-SEM version 3.0 is used to analyze data. Results: The results reveal that transactional leadership has a positive and significant effect on knowledge sharing. However, transactional leadership directly has no significant effect on innovative work behavior. In addition, knowledge sharing positively and significantly affects innovative work behavior. This finding demonstrates that knowledge sharing becomes an essential mediator of transactional leadership and innovative work behavior in distribution market. Conclusions: This study makes a novel contribution by unboxing the limited understanding of the effect of transactional leadership on innovative work behavior mediated by knowledge sharing in the lens of social exchange theory. Also, this study highlights that transactional leader develops bonding and willingness among employees to share their knowledge to foster innovative work behavior.

Purpose: This article discusses public acceptance in the information distribution of Copyright Law no. 28 of 2014 and Government Regulation No. 56 of 2021 in Indonesia concerning the commercial use of music. Hospitality industry is one of the most affected by this regulations, which some hotelsrefused to comply. To get royalties, LMKN approaches with socialization either directly or indirectly to commercial music users. Research design, data and methodology: Quantitative survey by distributing questionnaires, then testing the validity and reliability tests using the SmartPLS application. The population studied were Hotels on Java and Bali Island in Indonesia. The research sample is 100 hotels. Result: R-Square value of 0.706 for the construct (Y) User Response which means that (X) Socialization can explain the variance (Y) User Response of 70.3%. This shows that the level of influence (X) Socialization has an effect on (Y) User Response. Conclusion: User responses regarding the distribution information of the Act indicate the need for socialization, because socialization provides literacy to the public. More frequent socialization will provide a good opportunity to increase the response of commercial music users.

Purpose: The purpose is to verify the impact of the store environment on interpersonal service quality (ISQ), shopping value and patronage intention, as well as the moderating role of the store format: supermarkets vs hypermarkets. This is significant as previous studies on retailing neglected the effect of interpersonal service quality on the experiential shopping value. The comparison of the model between two retailing formats (hypermarkets and supermarkets) provides a significant contribution and responds to a need to provide insights regarding the moderation of the store types on the contribution of interpersonal service quality and experiential value to customer's retention. Research design, data, and methodology: The hypotheses have been tested after analyzing the data of a survey among 405 consumers exiting stores representing various retailing stores in Tunisia. A Structural model have been finally verified by a path analysis after applying a confirmatory factorial analysis. Multigroup analyses on AMOS allowed to verify the moderation of store types. Results: Results mainly show that patronage intention is affected by the experiential perceived value dimensions. The latter is a direct consequence of ISQ and an indirect outcome of perceived shopping environment. The impact of value, environment and ISQ is moderated by the store type.

Purpose: The Covid-19 pandemic has triggered several herd purchase behaviors, and online shopping has been considered a health-related preventative behavior. Thisstudy aimsto the relative impact of health threat beliefs concerning Covid-19 (perceived susceptibility and perceived severity) and herd mentality on consumers' online shopping post-adoption disconfirmation and continuance intention of online shopping. Research design, data and methodology: An internet survey was conducted with Vietnamese consumers, and upon screening, usable data of 292 responses were analyzed using PLS-SEM. Results showed that while herd mentality positively affects disconfirmation, health threat beliefs including perceived susceptibility and perceived severity of Covid-19 do not. Results: Results also provided further support for the notion that disconfirmation is a crucial determinant of post-adoption continuance intention. Moreover, herd mentality also has a significantly negative influence on online shopping post-adoption continuance intention. Conclusions: The research provides evidence supporting the role of herd mentality and post-adoption disconfirmation in driving consumers' intention to continue online shopping. However, the research shows that neither the perceived susceptibility of Covid-19 nor the perceived severity of Covid-19 has significant impact on post-adoption disconfirmation, adding mixed evidence to the application of health belief theory in technology (such as online shopping) adoption.

Purpose: This research investigates whether the existence of preannouncing price discount before purchase has an effect on after regret about purchasing and price fairness perception. Moreover, this paper examines whether the preannouncing effects on regret (or price fairness perception) are moderated by motive inference type (or brand trust). Research design, data and methodology: This experimental design consisted of total 8 between-subjects full factorial, which is completed by 2 (preannouncing price discount before purchase) × 2 (motive inference type) × 2 (consumer's brand trust level). Results: First, regret (or price fairness) differs depending on the presence/absence of preannouncing price discount before purchase and price discount motive inference type. Second, interaction effect of preannouncing price discount presence/absence before purchase and price discount motive inference type on regret (or price fairness) after purchase differs depending on motive inference type (or brand trust). Conclusions: Preannouncing external cue could decrease the possibility of consumers to regret and prevent consumers perceiving price change as unfair. Thus, corporations should sufficiently explain to consumers about preannouncing and specific reason of price fall in order to decrease regret caused by price fall and to increase price fairness perception from preannouncing effect.

Purpose: This study aims to identify the core competency of sellers on their sales performance in the context of e-commerce, and to verify the mediating effect of innovative sales activities. Research design, data, methodology: A questionnaire survey was carried out to 200 sellers in e-commerce. Exploratory factor analysis and reliability analysis for Cronbach's Alpha were performed to verify the validity and reliability of the and the regression analyses of 5,000 bootstrap samples were carried out to test hypotheses. Results: Based on the analysis, the elements of competencies of sellers in e-commerce such as self-control, trust-building, social interaction skills were positively related to the innovative sales activities and sales performances. Innovative sales activities also affected sales performances. Indirect effects of competencies of sellers on sales performance via innovative sales activities were partially effective depending on variables that brought practical implications. From a practical perspective, the valid competencies found in this study may be applied for the recruitment and selection of sellers. Conclusion: This study shed light on theories of e-commerce sales and sales practices by examining the competencies of sellers in e-commerce compared to those of traditional sellers and by revealing innovative sales activities as the effective mediator for sales performance.

Purpose: The purpose of this study is to confirm that multichannel distribution strategies may be used for cultural and artistic products such as musicals, just as for general consumer goods, through a case study on the distribution strategy for a musical title. In addition, a distribution strategy for cultural and artistic products is proposed based on the analysis of the case. Research design, data, and methodology: Qualitative research methods, such as case study research and in-depth interviews, were used in this study. Results: The case study of the Korean musical Myeongdong Romance confirmed that multichannel distribution strategies may be used for musicals, including performances at theaters, Naver TV screenings (a service linked to an Internet portal), LGU+ screenings (an IPTV and OTT media service), DVD releases, and screenings of recordings of Romance Hall performances. Conclusion: For cultural and artistic products such as musicals, distribution channels can be diversified to incorporate the simultaneous use of multiple channels. New cases involving other cultural and artistic products and services to which this distribution strategy is applicable may be identified, and the strategy may be implemented along with new technologies to reduce costs further.