Jurnal Ilmiah Bisnis dan Ekonomi Asia
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MENGUNGKAP NILAI PENENTUAN HARGA JUAL VIRTUAL ITEM GAME AVABEL ONLINE: STUDI FENOMENOLOGI
No full textThis research aims to find out the values behind determining the selling price of virtual items, using a qualitative method in the form of a phenomenological approach. The approach was chosen because researchers need depth to reveal the reality behind the phenomenon. Informants in the study were business people and virtual item customers. The research plunges directly into the game as a player and finds out information directly. The results showed that the practice of determining the selling price of virtual items that occurred had several concepts in common with the theory, namely in the calculation of the cost of production. But coupled with the treatment of a sense of friendship in determining prices. This sense of friendship is manifested in the form of selling price "adjustments" for the sake of friendship. In addition, the form of friendship is in the form of discounts for party or guild friends who are buyers
THE CONSERVATIVE ACCOUNTING MEASUREMENTS FROM THE PERSPECTIVE OF ACCOUNT IN FINANCIAL STATEMENT: Study on Manufacturing Sector In Indonesia
No full textThe purpose of this paper is to determine the implementation of conservative accounting from the perspective of financial statements which include tax incentives, debt contracts, and political costs as research variables in manufacturing companies. The research population is the manufacturing sector listed on the Indonesia Stock Exchange with a total of 178 companies and a purposive sample obtained by 78 companies with data collection techniques using documentation. Mulvariate regression techniques is the analytical tool used, and the results obtained indicate that tax incentives have a significant positive effect on conservative accounting. By contrast, debt contracts and political costs have no significant effect on conservative accounting. This paper provides encouragement to investors when evaluating financial statement changes related to conservatism, especially those relating to tax incentive accounts, debt convenant, and political costs
PERAN CITRA MEREK SEBAGAI MEDIASI ELECTRONIC WORD OF MOUTH TERHADAP MINAT BELI SKINCARE AVOSKIN
No full textThe purpose of this study is to identify the effect of Avoskin Instagram Skincare followers' purchase intention by using electronic word of mouth to act as an independent variable with brand image as a mediating variable. This study uses followers of Avoskin's Instagram social media account as a population, aged at least 18 years. Non-probability sampling and purposive sampling methods were used as sampling techniques with a total sample of 170 respondents. Data collection was carried out through online questionnaires as a survey method. SEM (Structural Equation Model) is used as a data analysis method with the PLS technique using the SmartPLS software. The findings obtained by the researchers indicate that the application of electronic word of mouth on the Avoskin online social platform has a positive effect on the purchase intention Avoskin skincare products. Furthermore, brand image is able to be a positive mediation on the correlation of electronic word of mouth on purchase intention
PENGARUH PERCEIVED USEFULNESS DAN PERCEIVED SECURITY TERHADAP USE TO E-WALLET DENGAN BEHAVIORAL INTENTION SEBAGAI MEDIASI
No full textE-wallets are becoming a common means of payment, to replace paper-based instruments with server-based electronic money. This study aims to analyze the use of e-wallets in Indonesia based on an expanded Technological Acceptance Model (TAM), namely perceived usefulness, perceived security, and behavioral intention. The type of data used in this study is primary data, which was collected using an online Google form survey. The sample used in this study was determined by purposive sampling method and obtained 204 respondents, then the data was analyzed using Partial Least Square (PLS) with the SmartPLS 4.0 application. The results of this study found that perceived usefulness and perceived security have a significant effect on behavioral intention. And the behavioral intention mediation variable has a significant effect on actual e-wallet users where the majority of e-wallet users are women with an age range of <26 years (Gen Z) with student status
KEPERCAYAAN KEPADA PENGELOLA MEMEDIASI WOM DAN CRM TERHADAP KEPUTUSAN PARTISIPASI AKTIF ANGGOTA KOPERASI: Studi Pada Koperasi Setia Budi Wanita Malang
No full textTujuan penelitian ini adalah untuk menguji apakah Word of Mouth (WOM), Customer Relationship Management (CRM) dan Kepercayaan pada pengelola berpengaruh signifikan terhadap Keputusan Anggota Berpartisipasi Aktif, dan apakah Kepercayaan pada pengelola memediasi WOM dan Customer CRM terhadap Keputusan berpartisipasi aktif. Penelitian ini menggunakan metode kuantitatif dan teknik sampling yang digunakan Purposive sampling dengan jumlah sampel 100 responden. Teknik analisa data menggunakan Analisa jalur dengan PLS-SEM yang memanfaatkan program SMART PLS versi 3.0. Hasil penelitian menyatakan bahwaWOM berpengaruh positif signifikan terhadap kepercayaan pada pengelola dan keputusan berpartisipasi aktif. CRM berpengaruh positif signifikan terhadap kepercayaan pada pengelola, akan tetapi tidak berpengaruh positif signifikan terhadap keputusan berpartisipasi aktif. Kepercayaan pada pengelola berpengaruh positif signifikan terhadap keputusan berpartisipasi aktif. Kepercayaan pada pengelola memediasi secara parsial pengaruh word of mouth terhadap keputusan anggota berpartisipasi aktif. Kepercayaan pada pengelola tidak memediasi pengaruh Customer Relationship Management terhadap keputusan anggota berpartisipasi aktif
PENGARUH PERTUMBUHAN EKONOMI, KETERBUKAAN PERDAGANGAN, DAN STABILITAS POLITIK TERHADAP PERKEMBANGAN PASAR SAHAM ASEAN-5
No full textThis study aims to analyze the effect of economic growth, trade openness, and political stability on stock market developments in ASEAN-5, which includes the Philippines, Indonesia, Malaysia, Thailand, and Vietnam during the period 2008-2020. The sampling method used purposive sampling method using the Panel Vector Error Correct Models (PVECM) analysis method. The results showed that the variable of trade openness significantly negatively affects stock market development in the short and long term. Furthermore, the political stability variable significantly positively affects short and long-term stock market development. Meanwhile, the variable economic growth does not affect stock market development. This study also finds evidence of an interrelation causal between economic growth and stock market development. At the same time, the trade openness variables have a one-way causality, while the political stability variables have no causal relationship
DETERMINANTS OF NON-MUSLIM CREATIVE ENTREPRENEURS' INTERESTS APPLYING FINANCING AT SHARIA BANK
No full textIslamic banks operated based on Islamic principles and were more affected by the Covid-19 pandemic than conventional banks because of their higher fee structure. However, to restore the economy, more and more non-Muslim entrepreneurs are applying for business financing at Islamic banks. This study aimed to determine the factors that strongly influence the interest of non-Muslim creative entrepreneurs in Malang to apply for financing at Islamic banks. Using a sample of 112 creative entrepreneurs selected by accidental purposive sampling, the quantitative data obtained from distributing the questionnaires was finally analyzed using PLS-SEM high-level analysis. The study's results divulged four strong factors that influence the interest of non-Muslim creative entrepreneurs in applying for financing at Islamic banks: social influence, reputation, promotion, and services. In contrast, the other four factors did not have a strong effect. Future research is expected to consider the type of financing selected as a control variable.Saat ini, kita hidup dalam era digital, dimana segala sesuatunya dimudahkan. Ekonomi digital menjadi sesuatu yang vital dalam strategi meraih kesejahteraan tersebut. Ekonomi digital menemukan labuhannya pada metaverse, yang memungkinkan manusia untuk berinteraksi satu sama lain dalam layar virtual dan merasakannya sebagai suatu kenyataan. Penelitian ini menggunakan pendekatan bibliometric berbasis studi pustaka. Hasil penelitian ini adalah untuk mencapai kesejahteraan, manusia perlu memantaskan diri hingga akhirnya ia mampu mengimplementasikan segala perencanaan keuangan menuju taraf yang sejahtera. Namun dalam proses menuju kesejahteraannya, manusia harus terus berinovasi, sebab inovasi adalah kunci menuju sukses. Salah satu cara berinovasi adalah dengan menerapkan prinsip digitalisasi dalam setiap aspek kehidupan. Hal lain yang harus terus dikembangkan dan diperhatikan adalah penerapan prinsip metaverse di dalam setiap kehidupan kita, agar laku intensional manusia semakin mengarah kepada kesejahteraan itu sendiri
PENGARUH CSR, KINERJA LINGKUNGAN, DAN BIAYA LINGKUNGAN TERHADAP PROFITABILITAS: Studi Empiris Perusahaan Industri Dasar Dan Bahan Kimia
No full textThis study aims to examine and analyze the effect of CSR, environmental performance, environmental costs on profitability. The research population is basic industrial sector entities and chemicals for the period 2016 – 2021. The non-probability sampling technique uses a purposive sampling method. The research sample is 7 companies. The results of hypothesis testing show that CSR, environmental performance, and environmental costs have no effect on profitability. This study has theoretical implications in the field of financial accounting, namely obtaining evidence that CSR disclosure, environmental performance, and environmental costs do not affect the size of the profitability of the company. This research also has practical implications, namely that it can be taken into consideration by companies in making decisions, especially to increase profitability, companies must balance the company's focus on increasing sales or on company expenses for CSR disclosure costs, environmental performance, and environmental costs
PENGARUH ONLINE CUSTOMER REVIEW, KEPERCAYAAN, HARGA, DAN RISIKO YANG DIRASAKAN TERHADAP MINAT BERBELANJA ONLINE DI PLATFORM E-COMMERCE: Studi Kasus pada Masyarakat Milenial
No full textThe purpose of this research is to empirically prove the effect of online customer reviews, prices, trust, and perceived risk on online buying interest on e-commerce platforms. This research was conducted in the people of Madiun City by taking a sample using a porposive sample and obtained as many as 200 respondents. This research method uses a quantitative approach using SPSS version 20. The results of this study are online customer reviews, price, trust, and perceived risk affect purchase intention and online customer reviews, trust, perceived risk simultaneously affect purchase intention
THE EFFECTS OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) ON CORPORATE PERFORMANCE
No full textThis study has the purpose to discuss the effect of Environmental, Social, Governance (ESG) disclosure on market performance. The variables used in this study involved the dependent variable (Tobin's Q), the independent variable (ESG disclosure score), and the moderating variable (ROA and ROE). The population is obtained by the companies listed on the Indonesia Stock Exchange in 2016-2020. Sampling is done by purposive sampling. According to the purposive sampling method, samples are from 67 companies. The multiple regression analysis is used as the analytical method in this study. The results of this study revealed that Tobin's Q has a negative and significant effects on ESG score through ROA and ROE