Purpose:  There has been a lack of empirical research examining the relationship between brand gestalt, customer satisfaction, and repurchase intention. The present study aims to fill this theoretical gap by analyzing the influence of brand gestalt on customer satisfaction and repurchase intention in the context of Small and Medium Enterprises (SMEs).   Theoretical framework:   Brand gestalt is a crucial construct that explains the comprehensive perception of a brand held by customers, and its importance in constructing brand meaning is paramount.   Design/methodology/approach:  The study employed a quantitative survey approach, using purposive sampling to collect data from 344 SME customers in Manado, Indonesia. The hypotheses were tested using partial least squares structural equation model (PLS-SEM).   Findings:  The empirical results demonstrated that the four dimensions of brand gestalt (namely, story, sensescape, servicescape, and stakeholder) are significant predictors of customer satisfaction. Additionally, both brand sensescape and servicescape exert a significant impact on customer intention to repurchase, both directly and through the mediating effect of customer satisfaction. While the direct relationship between the story and repurchase intention was not found to be significant, this result provides support for the complete mediating role of customer satisfaction.   Research, Practical & Social implications: These findings provide valuable insights for SME practitioners in formulating brand strategies, highlighting that an effective story, sensescape, and servicescape can lead to customer satisfaction and repurchase intention.   Originality/value:  This study contributes to the existing literature on SME branding by providing the first empirical evidence on the link between brand gestalt, customer satisfaction, and repurchase intention. Moreover, it can aid in the development of effective branding strategies and improve the competitiveness and performance of small businesses, which can have a positive impact on local economies and communities.

IT investments and services run the risk of failing without IT governance. How well IT governance is implemented will determine how effective organizational governance is. As a result, it is crucial for businesses to carry out an IT governance audit to determine what issues are most important. One of the nation's top paper manufacturer, PT. Indah Kiat Pulp and Paper, a subsidiary of Asia Pulp and Paper Sinarmas, has never been go through COBIT 2019 audit. In order to support their aforementioned vision, we identify their IT governance priorities using the COBIT 2019 framework which will aid them in focusing their efforts that will help them attaining their objectives and goals. We applied the COBIT 2019’s Design Factor 1 through 10 and concluded several points: they focuses on competitive portfolio and also have risk in internal business process, compliances and innovations. They also regards IT as crucial for daily operation and also the driver for innovation while also utilize agile and devops for their IT implementation. Lastly, the COBIT 2019 Toolkit suggested capability of four: EDM01, APO12, BAI02, BAI03, BAI06, BAI07, DSS011, DSS04, DSS05, MEA03 and MEA04. These 11 core models would be the base for the governance system design

Governments throughout countries in the world have developed many sustainability programs, but the development of sustainability initiatives may have an impact only when measured on a regional basis. The economic division between different islands and geographical zones in Indonesia is still evident which needs to be considered.  This study aims to explore the challenging factors that the vulnerable community in North Minahasa are facing to have economy sustainability. This study uses both qualitative and quantitative approaches. A qualitative technique with in-depth interview of 59 villagers to uncover the variables needed for the questionnaire, after that, the transcription was examined using the content analysis technique, then transformed into survey questions.  A valid questionnaire was given to 200 respondents and the respondent was selected by an enumerator conveniently from 2 Villages in North Minahasa which are Tiwoho, Budo.  Financial Management Skill is the challenging factor contributes most to a sustainable economy in North Minahasa Region.  Market Accessibility is the second factor that need to be considerate. Compare between income Financial Management skills, Business Condition, Financial Risk tolerance, Financial Accessibility, Entrepreneurial Mindset, and Financial Usability has a significant difference between income. The higher their income, they tend to have better financial skills. Keywords: Coastal Community, Sustainability Economy, Financial Management Skill, Market Accessibility.

The purpose of this study was to find the contributing factors to entrepreneurial attractiveness. The methodology used in this study were quantitative and qualitative approach. Qualitative approach was used to identify the variables in this study, while the quantitative approach was used to group and categorize the variables into determined factors. Forty-four variables were generated from the interviews and furthermore were constructed into a set of questionnaires. The questionnaire was then distributed and filled out by 158 respondents. The findings of this study showed that there were 12 primary factors namely interest, social environment, opportunity, attitude, commitment, support of close person, financial need, wanting to be rich, networking, care, inspiration, and parents. These factors were recognized in this study as the contributing factors to entrepreneurial attractiveness. Keywords: Entrepreneurial Attractiveness, Interest, Social Environment, Opportunity

PER is the one of fundamental analysis to assess the performance of the company. PER is formed from the comparison between stock price and EPS, where EPS describes the performance analysis of the company in the book, and stock price represent market appreciation of the company’s performance. This research aims to know how PER relevance in the company’s performance analysis. Researchers use IDX30, industrial sub-sectors of property and real estate, banks and coal mining as a population of this research using descriptive statistical methods to explain the performance of the company. It was found that industrial sub-sector of property and real estate and bank had negative correlation between their stock price and EPS, while for coal mining it had positive correlation between their stock price and EPS. Keywords: PER, stock price, EPS, company performance Price earning ratio (PER) merupakan salah satu analisa fundamental untuk menilai relevansi kinerja manajemen perusahaan terhadap kinerja pasar. Beragamnya tingkat profitability perusahaan serta beragamnya fluktuasi harga saham di Bursa Effek Indonesia mengindikasikan ketidak selarasan korelasi antara kinerja manajemen dengan kinerja pasar. Penelitian ini bertujuan untuk mengetahui bagaimana relevansi PER dalam analisa kinerja perusahaan dengan menggunakan data dari IDX30, sub sektor industri property and real estate, bank dan coal mining sebagai populasi. Metode statistik deskriptif digunakan untuk menjelaskan kinerja perusahaan dan kinerja pasar. Analisa korelasi digunakan untuk mengukur relevansi kinerja perusahaan terhadap kinerja pasar. Didapati bahwa harga saham sub sektor industri property and real estate dan bank memiliki korelasi yang negative terhadap EPS, sedangkan untuk coal mining harga saham dan EPSnya memiliki korelasi yang positif. Kata kunci: PER, harga saham, EPS, kinerja perusahaan