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This study aims to portray the results of remote auditing practices using simple facilities can meet auditing standards and able to convince auditors of management's assertions. The research method used is qualitative with a case study approach. The results prove that the switch from auditing practice to remote auditing does not mean that it does not meet the Auditing Standards. Procedurally, the management's assertions are fullfiled. However, the meaning indicates that the Auditor is not fully convinced and has an effect on the code of ethics of professional skepticism. In order to increase confidence in these management assertions, it’s necessary to increase the use of technologies such as blockchain, cloud computing and Big Data. Abstrak Penelitian ini bertujuan untuk memotret hasil praktik remote auditing dengan menggunakan fasilitas yang sederhana dapat memenuhi standar audit dan mampu meyakinkan auditor atas asersi manajemen. Metode penelitian yang digunakan adalah kualitatif dengan pendekatan studi kasus. Hasil penelitian ini membuktikan bahwa beralihnya praktik audit ke remote auditing bukan berarti tidak memenuhi standar audit, bahkan secara prosedural asersi manajemennya terpenuhi. Tetapi, secara makna mengindikasikan adanya pengaruh kode etik skeptisisme profesional, bahwa Auditor tidak memiliki keyakinan sepenuhnya atas asersi manajemen. Guna meningkatkan keyakinan atas asersi manajemen tersebut, perlu adanya peningkatan penggunaan teknologi seperti, blockchain, cloud computing, dan Big Data.

Purpose: This study aims to analyze and explain (1) determine the influence of Social Media Marketing on Brand Loyalty; (2) determine the effect of Social Media Marketing on Repurchase Intention; (3) determine the effect of E-Service Quality on Brand Loyalty; (4) determine the effect of E-Service Quality on Repurchase Intention; (5) determine the effect of Brand Loyalty on Repurchase Intention; (6) determine the influence, Social Media Marketing and e-Service Quality on Repurchase Intention through Brand Loyalty. Design/methodology/approach: This study used a data collection method with questionnaires with a quantitative approach. The population that is the object of research is OVO application users, with as many as 165 respondents—analysis testing using SEM with Smart PLS software. Findings: Based on the analysis of the research results, the following conclusions were obtained, Social media marketing has a significant effect on brand loyalty, Social media marketing has a significant impact on repurchase intention, E-Service quality has a considerable effect on brand loyalty, E-service Quality does not have a significant impact on repurchase intention, Brand loyalty has a significant effect on repurchase intention, Social media marketing and electronic service quality has a significant impact on purchase intent through brand loyalty. Research limitations/implications: Because of the distribution of questionnaires through google forms, the results obtained are less in-depth; it is recommended that further research can add other variables and use more in-depth measuring devices so that results are close to the real thing. Practical implications: The results of this research can be used by digital wallet service providers to improve e-service quality further if they want to get loyal consumers and continue to use it repeatedly. Originality/value: This Paper is Original. Paper type: Research paper Keywords: Social Media Marketing, E-Service Quality, Brand Loyalty, Repurchase Intention.

Purpose: This study aims to determine and analyze the effect of price, brand image and product quality on iPhone purchasing decisions in the city of Malang. The population in this study are iPhone consumers who have purchased products at Fineapple id. Design/methodology/approach: The data collection method in this study used a questionnaire with a sample of 75 respondents. The independent variable in this study is the effect of price, brand image and product quality and the dependent variable is the purchase decision. The analytical method used in this study is multiple linear regression analysis and processed using SPSS 26. Findings: The results of this study simultaneously show that the effect of price, brand image and product quality has a positive and significant effect on purchasing decisions. Partially, Brand Image and Product Quality have a significant effect on iPhone Purchase Decisions, while Price has no effect on iPhone Purchase Decisions. Paper type: Research paper

Purpose: This study aims to examine how green marketing influences travel decisions, how green marketing influences the improvement of the community's economy, how the impact of the decision to travel on the progress of the community's economy, and how the effect of green marketing on the improvement of the community's economy through the decision To Travel in Malang Raya. Design/methodology/approach: The approach in this research is quantitative by using the SmartPLS analysis tool. Respondents are tourists who have visited tourist areas, as many as 175 respondents. Findings: The results of this study show that all independent variables have a positive and significant impact on dependent variables, and travel decision variables are proven to mediate the relationship between green marketing and improving the community's economy. Research limitations/implications: Because it is carried out through the google form the results obtained are not optimal. For further research, it is hoped that it will be more specific in explaining the variables of green marketing and can also add other variables that have become a phenomenon in the economic revival of the community in tourist areas after the covid-19 pandemic. Practical implications: Intensify efforts in the field of environmentally friendly tourism for economic improvement. Originality/value: This Paper is Original. Paper type: Research Paper