Issue Description
The July–December 2017 issue (Vol. 1 No. 2) presents six studies unified by themes of digital service adoption, internal governance, organizational performance, public sector financial reporting capacity, comparative platform user experience, and mobile advertising psychology. The first article analyzes how facets of customer satisfaction—perceived reliability, ease of use, security, and responsiveness—drive both intention and frequency of mobile banking usage at BCA’s Banda Aceh branch, underscoring trust and value creation as levers for deeper engagement. The second examines the relationship between internal control system effectiveness (control environment, segregation of duties, authorization, documentation, monitoring) and credit performance at Bank Bukopin Banda Aceh, linking stronger controls to healthier loan quality and risk mitigation. The third study shows that supportive leadership style combined with cohesive teamwork elevates employee performance at the local branch of the state electricity utility (PT PLN), reinforcing the interplay between managerial behavior and collective efficacy. The fourth investigates how government staff accounting knowledge and practical experience affect the accuracy, completeness, and timeliness of regional financial statement preparation in the Banda Aceh City Government, highlighting the need for sustained professional development to enhance reporting quality. The fifth provides a comparative user experience assessment of Ho-Jak, Go-Jek, and Grab ride-hailing services, mapping user perceptions on reliability, speed, pricing fairness, interface usability, and safety as determinants of platform preference. The final article evaluates how the perceived intrusiveness and irritation of Mobile AdSense advertisements shape smartphone user responses, offering implications for designing less disruptive, more user-aligned mobile ad formats. Collectively, the issue emphasizes that service quality perceptions, robust internal controls, human capital competencies, and user-centered design principles are mutually reinforcing drivers of performance and adoption across banking, public administration, transportation platforms, and digital advertising ecosystems. The studies converge on a practical message: optimizing structural systems (controls, processes), cultivating capable and collaborative personnel, and aligning digital touchpoints with user expectations are critical to sustaining trust, efficiency, and engagement in both private and public sector contexts.