Insight Management Journal

The influence of financial literacy, fintech, and lifestyle on consumptive behavior with self-control as a mediating variable on students

2026-06-02T07:49:41+00:00

This study aims to analyze the influence of financial literacy, financial technology (fintech), and lifestyle on consumptive behavior with self-control as a mediating variable among students of UIN Maulana Malik Ibrahim Malang. Specifically, the background of this research is based on the increasing phenomenon of consumptive behavior among students along with the rapid development of digital technology and easy access to technology-based financial services. This study uses a quantitative approach with a survey method through an online questionnaire. The sample consisted of 424 active students from the 2022-2025 cohorts selected using purposive sampling technique with the criteria of students who have knowledge of financial literacy, use fintech applications, and have a very diverse lifestyle. Data were analyzed using the Structural Equation Modeling (SEM) method based on Partial Least Square (PLS) with the help of SmartPLS 3 software. The analysis results show that financial literacy has a negative and significant effect on consumptive behavior, fintech has a positive and significant effect on consumptive behavior, lifestyle has a positive and significant effect on consumptive behavior, and self-control has a negative and significant effect on consumptive behavior. Furthermore, self-control is proven to mediate the effect of financial literacy on consumptive behavior, mediate the effect of fintech on consumptive behavior, and mediate the effect of lifestyle on consumptive behavior. These findings indicate that increasing financial literacy and strengthening self-control can suppress consumptive behavior, while easy access to fintech and modern lifestyles tend to encourage consumptive behavior. Therefore, the recommendations of this study are the need to integrate personal financial management materials into the curriculum, organize workshops on financial literacy and self-control for students, and develop more educational fintech features to prevent excessive consumption among the younger generation.

The Dark Side of AI-Driven Hyper-Personalization: Customer Irritation, Affective Accumulation, and Value Co-Destruction

2026-06-29T22:49:13+00:00

Firms increasingly invest in AI-driven hyper-personalization to enhance customer experience (CX), yet emerging evidence indicates that these technologies may also generate unintended negative emotional outcomes. This study aims to develop a conceptual framework explaining how failures in AI-driven hyper-personalization lead to customer irritation and subsequent value co-destruction in AI-mediated service interactions. Using a conceptual research approach based on an integrative review and synthesis of recent literature, the study draws upon Expectation–Disconfirmation Theory, Psychological Reactance Theory, and Affective Events Theory to construct a theoretically grounded framework. The proposed framework identifies AI response irrelevance and perceived intrusiveness as key antecedents of customer irritation, which subsequently mediates the effects of hyper-personalization failure on diminished trust, switching intention, and customer disengagement. The framework further advances five research propositions, identifies six boundary-condition moderators, and explains three structural paradoxes that clarify how hyper-personalization may systematically generate negative customer experiences despite its intended benefits. These findings extend value co-destruction theory by positioning customer irritation as a distinct cumulative affective mechanism underlying CX degradation and provide a stronger theoretical foundation for future empirical research on AI-mediated services. Future studies are recommended to empirically validate the proposed framework using longitudinal, experimental, or cross-cultural research designs across diverse AI-enabled service contexts.

Model peningkatan kinerja perusahaan logistik kurir dengan key performance indicators operasional dan service level agreement melalui sistem manajemen operasional

2026-06-24T13:38:25+00:00

ertumbuhan industri logistik kurir di Indonesia yang didorong oleh perkembangan e-commerce dan digitalisasi bisnis menuntut perusahaan untuk meningkatkan kualitas layanan dan kinerja operasional. Penelitian ini bertujuan menganalisis pengaruh Key Performance Indicators Operasional dan Service Level Agreement terhadap Kinerja Perusahaan melalui Sistem Manajemen Operasional pada perusahaan logistik kurir anggota ASPERINDO. Metode penelitian yang digunakan adalah survei dengan pendekatan kuantitatif. Data dikumpulkan melalui kuesioner yang disebarkan kepada manajemen perusahaan logistik kurir yang memiliki proses operasional first mile, middle mile, dan last mile. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan perangkat lunak SmartPLS 3. Hasil penelitian menunjukkan bahwa key performance indicator operasional tidak berpengaruh signifikan terhadap sistem manajemen operasional maupun kinerja perusahaan. Demikian pula, service level agreement tidak berpengaruh signifikan secara langsung terhadap kinerja perusahaan. namun, service level agreement terbukti berpengaruh positif dan signifikan terhadap sistem manajemen operasional, sedangkan sistem manajemen operasional berpengaruh positif dan signifikan terhadap kinerja perusahaan. Selain itu, sistem manajemen operasional terbukti memediasi secara signifikan pengaruh service level agreement terhadap kinerja perusahaan, tetapi tidak memediasi pengaruh key performance indicator operasional terhadap kinerja perusahaan. Nilai R-Square pada sistem manajemen operasional dan pada kinerja perusahaan menunjukkan bahwa model memiliki kemampuan prediksi yang baik. Temuan penelitian menegaskan bahwa peningkatan kinerja perusahaan logistik kurir lebih efektif dilakukan melalui penguatan sistem manajemen operasional yang didukung oleh penerapan SLA yang konsisten, terukur, dan terintegrasi. Rekomendasi penelitian ini adalah perusahan logistik kurir dapat menerapkan standar key performance indicator operasional dan service level agreement untuk setiap proses operasionalnya dari firstmile, midlemile hingga lastmile, sehingga pelayanan perusahaan logistik kurir menjadi standar secara nasional sesuai harapan Peraturan Menteri Komdigi No 08 Tahun 2025.

Customer trust and engagement with AI-based content as support for digital marketing strategy

2026-08-04T16:53:11+00:00

Generative AI is now widely adopted, particularly for producing advertising content within digital marketing strategies. Prior research has examined AI-generated advertising images under disclosure and non-disclosure conditions through controlled experiments, but has not analyzed consumers' actual engagement responses. This study addresses that gap by analyzing the impact of generative AI on consumer trust and engagement with commercial advertising. Using a digital engagement dataset comprising advertising content from multiple platforms, the analysis applies three approaches: descriptive analysis of engagement distribution, linear regression, and content coding. Actual engagement data (likes and comments) serve as proxies for consumer trust and engagement with generative-AI content on real digital platforms. The results show that generative-AI content receives lower interaction than human-generated content, although its effectiveness depends strongly on industry and platform. Instagram, together with the Fashion, Food & Beverage, and Nonprofit & Social Impact industries, recorded the highest consumer engagement and trust. Product and media fit alone do not guarantee strong interaction in the absence of creativity and compelling storytelling. Marketers are therefore recommended to deploy generative AI selectively on visual platforms such as Instagram and within lifestyle-oriented industries, and to integrate AI-generated content with human creative direction and storytelling to maximize consumer trust and engagement. The study offers practical implications for AI-based branding strategies in digital marketing.

The missing link between Artificial Intelligence and green innovation: evidence from indonesian publicly listed firms

2026-08-12T10:25:37+00:00

Digital transformation is driving companies to adopt Artificial Intelligence to increase efficiency while supporting environmental sustainability. This research is conducted to examine the influence of Artificial Intelligence on Green Innovation and test the role of Green Management Innovation as a moderating variable. The research adopts a quantitative approach based on secondary data collected from the firm’s annual and sustainability reports for the 2020-2024 period, with a total sample of 100 observations selected using the purposive sampling method. The research utilized panel data regression through STATA software, applying Random Effects estimation and robust standard errors clustered, while incorporating moderation effect analysis and control variables including firm size, firm age, firm performance, and state-owned enterprise. The results of the study show that Artificial Intelligence does not have a significant effect on Green Innovation. On the other hand, there is a significant positive relationship between Green Management Innovation and Green Innovation. In addition, the results of the moderation test show that Nevertheless, the relationship between Artificial Intelligence and Green Management Innovation is not statistically significant, suggesting that there is a lack of empirical evidence to support that Green Management Innovation influences the connection between Artificial Intelligence and Green Innovation. These findings suggest that managerial capabilities play a more important role than technological capabilities in promoting Green Innovation among publicly listed companies in Indonesia. Therefore, companies are recommended to strengthen Green Management Innovation capabilities and integrate AI adoption with green management practices to support Green Innovation more effectively.

Information technology investment and return on assets: operational efficiency, IT governance, and digital transformation in Indonesian technology firms

2026-08-12T11:11:13+00:00

This study examines the impact of Information Technology (IT) Investment on Return on Assets (ROA) by positioning Operational Efficiency as a mediating variable and IT Governance and Digital Transformation as moderating variables in technology firms. The objective is to explain the mechanism through which IT investment is converted into financial performance. A quantitative explanatory approach was applied using five-year (2021–2025) panel data from technology-sector companies listed on the Indonesia Stock Exchange, analyzed with the Fixed Effect Model, the Sobel Test, and Moderated Regression Analysis (MRA) using EViews 12 and Python. The results show that IT Investment significantly increases Operational Efficiency, which in turn enhances ROA, and that Operational Efficiency fully mediates the relationship between IT Investment and ROA. IT Governance and Digital Transformation significantly strengthen the link between investment and efficiency. The findings confirm that the economic value of IT depends on internal efficiency and structural readiness. It is therefore recommended that managers align technology spending with efficiency optimization, strengthen IT governance, and pursue an integrated digital transformation strategy to ensure sustainable financial performance. This research enriches the IT Business Value literature by providing a strategic mediation–moderation framework for the IT–ROA nexus.

Peran organizational citizenship behavior dalam memediasi pengaruh kepemimpinan transformasional dan kecerdasan emosional terhadap kinerja pegawai

2026-08-04T16:22:16+00:00

Penelitian ini bertujuan menganalisis pengaruh kepemimpinan transformasional dan kecerdasan emosional terhadap kinerja pegawai melalui organizational citizenship behavior (OCB). Penelitian menggunakan pendekatan kuantitatif dengan metode SEM-PLS melalui aplikasi SmartPLS 4. Populasi penelitian terdiri atas seluruh pegawai Pengadilan Negeri Kotabaru sebanyak 40 orang. Teknik pengambilan sampel menggunakan metode sensus, sedangkan data dikumpulkan melalui kuesioner berskala likert. hasil penelitian menunjukkan bahwa kepemimpinan transformasional berpengaruh negatif dan signifikan terhadap kinerja pegawai, sedangkan kecerdasan emosional berpengaruh positif dan signifikan terhadap kinerja pegawai. Kepemimpinan transformasional dan kecerdasan emosional juga berpengaruh positif dan signifikan terhadap OCB. Selanjutnya, OCB berpengaruh positif dan signifikan terhadap kinerja pegawai. Temuan ini menunjukkan bahwa peningkatan kecerdasan emosional dan OCB merupakan faktor penting dalam mendorong kinerja pegawai. penerapan kepemimpinan transformasional perlu disesuaikan dengan karakteristik organisasi, beban kerja, serta tingginya frekuensi pergantian pimpinan agar dapat memberikan dampak yang optimal terhadap kinerja pegawai di lingkungan organisasi sektor publik. Penelitian selanjutnya disarankan untuk memperluas cakupan sampel pada instansi sektor publik lainnya serta menambahkan variabel moderasi seperti budaya organisasi atau frekuensi rotasi kepemimpinan guna memperdalam analisis mengenai dinamika kepemimpinan transformasional dan pemahaman yang lebih komprehensif mengenai faktor-faktor yang memengaruhi kinerja pegawai.

Mapping the intellectual landscape of social commerce research in the SME context: a bibliometric analysis (2016-2025)

2026-09-08T11:49:26+00:00

Does social commerce research tell small and medium-sized enterprises (SMEs) how to sell, or only why consumers buy? We argue that SME research is peripheral to the field's thematic and intellectual core because the field has built its theories, methods, and canonical works around the individual consumer. We test this argument on 1,399 Scopus-indexed journal articles and reviews (2016–2025) with social commerce terms in their titles or author keywords, within which we identify 43 SME-related documents. Output grew at a compound annual rate of 25.9%, yet the SME share never exceeded 4.0% in any year after 2016. In the author-keyword network (73 keywords, eight clusters), the 'sme' node ranks 55th of 73 in total link strength and has no link to live streaming, impulse buying, or social presence. The co-citation network (332 references, four clusters) contains one organization-level adoption study, and SME documents draw fewer references from the field's 100 most-cited works than other documents (median 6.1% vs. 8.7%; p = 0.003). The difference persists when peripheral SME documents are removed, although not for the narrowest core definition. The result is an evidence base that explains buyer behavior but not seller action. We derive five research gaps, including organization-level theory for emerging-market SMEs such as local food businesses, and recommend multi-database designs, seller-side search vocabularies, Biblioshiny and bibliographic coupling, and empirical tests of SME-level frameworks.

The effect of AI-generated content on information credibility, consumer trust, and purchase decisions: the moderating role of AI-use transparency

2026-09-09T08:23:46+00:00

This study examines whether transparency about artificial intelligence helps or harms consumers in an emerging social commerce market. Prevailing experimental evidence, drawn largely from mature Western markets, reports that disclosing AI involvement lowers credibility and trust; this study tests whether that finding holds in Indonesia and traces how AI awareness and AI-use disclosure reach purchase decisions through information credibility and two distinct dimensions of trust. Data were collected through a screened online panel survey of active social commerce consumers in six Indonesian metropolitan areas who shop mainly on Shopee and TikTok Shop, and were analysed with partial least squares structural equation modelling using a bootstrapping procedure. Contrary to the prevailing evidence, both AI awareness and AI-use disclosure increased perceived information credibility, with disclosure being the stronger antecedent, while their interaction was not significant, indicating an additive rather than a buffering relationship. Information credibility strongly increased both seller and information trust and platform trust, yet only platform trust had a significant effect on purchase decisions, and only the indirect pathways running through platform trust were significant. The study recommends that sellers treat voluntary AI disclosure as a low-cost trust-building instrument rather than a compliance cost, that platforms adopt uniform platform-issued provenance labelling supported by visible structural assurance, and that regulators pair disclosure mandates with verification infrastructure and digital literacy programmes.

Cost efficiency in open and distance higher education: a resource-based view of tuition cost formation

2026-09-13T16:23:36+00:00

This study examines the cost structure of open and distance higher education (ODHE), explains cost-efficiency mechanisms through the Resource-Based View (RBV), and identifies implications for a cost-based tuition floor. A mixed-method approach with an explanatory sequential design was applied to the Management Study Program at Universitas Terbuka. Quantitative evidence was drawn from e-budgeting records, curriculum data, and institutional documents, while qualitative evidence was obtained from interviews with three key informants and observation. The analysis shows an annual cost of IDR 3,164,600 per student, comprising 62.42% direct costs and 37.58% indirect costs. On a credit-based basis, actual semester cost was IDR 2,500,000 for Non-SIPAS and IDR 3,000,000 for SIPAS, respectively 82.96% and 79.54% below the government BKT benchmark of IDR 14,667,000. RBV interpretation indicates that reusable learning materials, a nationwide tutor network, shared digital infrastructure, accumulated organizational experience, and large student scale create cost advantages through reuse, resource sharing, and fixed-cost spreading. However, student headcount remains the primary driver for several shared costs, creating a risk of imprecise allocation. The study therefore recommends more detailed costing, including activity-based costing for shared resources, and resource optimization that is validated against service-quality indicators before tuition decisions are made. These findings position cost efficiency as an institutional capability rather than a simple reduction in expenditure.