Rumah Jurnal Institut Pesantren KH. Abdul Chalim
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The Influence of Customer Experience and Trust on Repeat Purchase Interest in the Shopee Marketplace
Get PDFThis study aims to analyze the effect of customer experience and trust on repurchase interest in the Shopee marketplace. In February 2023, there was a decline, indicating that e-commerce faces challenges in maintaining customer loyalty and that consumers are starting to be more selective in choosing shopping platforms. This research is a quantitative study with a survey method. Data collection was carried out using a questionnaire instrument; the number of samples used was 404 respondents. The analysis technique used is Structural Equation Modeling - Partial Least Squares (SEM-PLS) with SmartPLS 3.0 software. The results of the study show that customer experience has a significant influence on repurchase interest with a path coefficient of 0.211. Trust also has a positive and significant effect on repurchase interest with a path coefficient of 0.447. Simultaneously with an F-count value of 83.09, which is greater than the F-table of 3.02, the customer experience and trust variables have a positive and significant effect on repurchase interest
The Effect of Financial Characteristics on Audit Report Lag with Leverage as Moderation
Get PDFThis research attempts to test firm size, liquidity, profitability against audit report lag with leverage as moderating variable. There is time lag of audit report, whichis a periodic time lag between the end of a fiscal year and the date on which a report on audited finances is issued, that is closely related to the relevance of financialinformation forstakeholders. This study uses secondary data in a quantitative manner from financial statements of food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) for the period of 2019–2023. The analytical technique used was of panel data regression using a fixed effect model and moderation analysis. According to the results, both liquidity and profitability show a significant negative impact on the delay in the audit report, while firm size does not have a significant impact. In addition, leverage is shown to moderate the relationship of liquidity with audit report lag; however, no moderation effect found with firm size or profitability on audit report lag. Such findings reflect considerations of company management and auditors that have implications for the timeliness of financial reporting and improving the transparency and credibility of financial information
Digital Storytelling and Brand Trust Drive Generation Z in Skincare Purchase Decisions
Get PDFChanges in the behavior of Generation Z consumers, who are women and even men, can consciously be aware of self-care. This aligns with technological developments that make it easier for them to find information through social media, compare products, and see skincare user testimonials, which can encourage them to make effective purchasing decisions. This study examines how brand trust and digital storytelling affect consumers' buying decisions. It employs a quantitative approach focusing on Generation Z individuals aged 14-27 years in Cirebon City, which has a population of 117,229 people. The sample calculation uses the Slovin formula, with the calculation results obtained from 400 respondents. The data analysis method employed is Structural Equation Modeling using Partial Least Squares (SEM-PLS). This research shows that brand trust and digital storytelling greatly impact Cirebon City residents' decisions to buy skincare products. Trust dominates the influence on purchasing decisions because consumers are more careful in choosing skincare products through the information obtained, which is supported by other user reviews. Skincare industry players are expected to use the study's findings to inform their social media marketing tactics, which will drive more consumer purchases and boost sales growth while preserving business stability. The implications of this research are expected to be utilized by skincare business operators in determining their marketing strategies through social media to encourage increased consumer purchasing decisions, thereby boosting sales growth to maintain business stability, enabling them to compete and contribute to economic growth
ASSESSING FINANCIAL PERFORMANCE AND COMPANY VALUATION WITHIN THE FRAMEWORK OF PT XYZ'S LONG-TERM PLAN
Get PDFThis study evaluates the financial performance and determines the fair value of PT XYZ, a state-owned Indonesian coal mining company, within the framework of its Long-Term Corporate Plan (RJPP). In an era of fluctuating coal prices and increasing pressure for energy transition, mining companies face challenges in maintaining profitability while planning for future sustainability. The research aims to assess PT XYZ's financial health from 2021-2023 based on the Decree of the Minister of SOEs No. KEP-100/MBU/2002 and determine its fair value using established valuation methodologies. Using a mixed-method approach, the study analyzes secondary data from financial statements, coal price forecasts, and strategic planning documents. Findings reveal that PT XYZ improved from an AA rating in 2021-2022 to AAA in 2023, despite challenges in inventory management due to transportation constraints. The FCFF valuation across three scenarios, optimistic, moderate, and pessimistic, yielded enterprise values ranging from IDR 27.7-84.4 trillion, with the moderate scenario providing the most realistic assessment at IDR 33 trillion. Relative valuation using PER and PBV metrics further suggests potential undervaluation in moderate and optimistic scenarios. The research concludes that PT XYZ's financial health and valuation are significantly dependent on infrastructure development timelines and the successful implementation of diversification strategies aimed at mitigating long-term coal demand decline. Strategic recommendations emphasize adherence to project execution timelines, alignment of financing strategies, and acceleration of diversification initiatives to maximize long-term value
Multidimensional Communication and Education Strategies in Handling Plagiarism in Higher Education: Cultural, Ethical, and Language Psychology Perspectives
Get PDFPlagiarism is a major challenge to maintaining academic integrity in higher education. Three different approaches - culture, professional ethics, and communication psychology offer complementary insights to understand and address this phenomenon. This article reviews three key studies: Fatemi & Saito (2019), who highlighted unintentional plagiarism among international students; Jiang et al. (2013), who examined integrity and risk factors in the health sciences; and Brown et al. (2019), who discussed metaphorical framing in shaping students' perceptions of plagiarism. Based on this synthesis, this article proposes an integrative strategy based on cross-cultural education, the establishment of a professional code of ethics, and the constructive use of metaphors in academic communication
The Effect of Auditor Independence, Good Corporate Governance, and Audit Quality on the Integrity of Financial Reporting (Case Study of Banking Sector Companies Listed on the Indonesia Stock Exchange in 2019-2023)
Get PDFThe era of globalization has had a significant impact on the world of finance and banking. However, this also challenges companies, including improving the integrity of the financial statements. The Indonesia Stock Exchange (IDX) issued a financial statement integrity in 2020-2023 regarding the inconsistency of several banks in presenting their financial statements. The institution most adversely affected by fraud is the financial and banking industry at 41.4%. This loss is caused by investor distrust which makes companies in this sector lose money due to fraudulent financial statements. Based on this phenomenon, financial reporting is required to be disclosed with integrity. Many factors can affect the integrity of financial statements such as auditor independence, good corporate governance, and also the quality of the audit performed by the company. This study aims to examine the effect of auditor independence, independent commissioners, managerial ownership, institutional ownership, audit committees, and quality of audits on the integrity of financial reporting. The object studied was banking sector companies listed on the IDX in 2019-2023 with a sample of 115. The research method used was multiple linear regression analysis to identify the relationship between the independent variables on the dependent variable
PENGARUH E-COMMERCE, MEDIA SOSIAL, SISTEM INFORMASI AKUNTANSI, DAN EKSPEKTASI PENDAPATAN TERHADAP PENGAMBILAN KEPUTUSAN BERWIRAUSAHA MAHASISWA JURUSAN AKUNTANSI UPN VETERAN JAWA TIMUR
No full textThis study aims to examine the influence of E-Commerce, social media, Accounting Information Systems, and Income Expectations on the entrepreneurial decision-making of accounting students at UPN Veteran East Java. Using a quantitative approach, data were collected from students through structured questionnaires and analyzed using multiple regression techniques. The results reveal that all four variables—E-Commerce, social media, Accounting Information Systems, and Income Expectations—have a significant positive effect on students' entrepreneurial decision-making. E-Commerce was found to be the most dominant factor, highlighting the crucial role of digital platforms in shaping students’ readiness and motivation to start their own businesses. Social media contributes by providing access to market trends and networking opportunities, while Accounting Information Systems support better financial management and decision-making. Additionally, Income Expectations serve as a motivating factor, encouraging students to pursue entrepreneurship as a viable career path. These findings suggest that integrating technology and financial awareness in entrepreneurship education can effectively enhance students’ ability to make informed entrepreneurial decisions. This study provides valuable insights for educational institutions aiming to foster entrepreneurship among accounting students in the digital era
The Influence of User Involvement and Personal Technical Skills on the Performance of Accounting Information Systems at PT Pindad
Get PDFThis research explores the impact of user involvement and technical competence on the effectiveness of the Accounting Information System (AIS) at PT Pindad. As a member of the Defend ID holding, PT Pindad supports the strategic goals of Indonesia’s state-owned enterprises (BUMN) in enhancing the national defense sector through the integration and restructuring of information systems. In February 2024, the company launched a system revitalization initiative, implementing SAP powered by High-performance Analytic Appliance (HANA) across its subsidiaries. The primary objective of this study is to assess how user participation and individual technical capabilities influence the performance of the newly adopted AIS. The study applies an associative research method using a stratified sampling technique, with 40 respondents participating. Multiple linear regression analysis was employed to examine the relationship between the independent variables (user involvement and technical competence) and the dependent variable (AIS performance). The results show that user involvement significantly impacts AIS performance, accounting for 41.76%, while technical competence contributes 42.24%. Collectively, both variables explain 84% of the system’s performance, with the remaining 16% attributed to other factors not addressed in this study
Effectiveness of Services at Bank Sumut KCP Syariah Rantauprapat
Get PDFThis research aims to analyze the effectiveness of the services provided by Bank Sumut Syariah in meeting customer needs for sharia banking services. This research uses a descriptive qualitative approach by collecting data through interviews with banks, customers and employees such as tellers and customer service. The research results show that Bank Sumut Syariah's services are classified as effective in several aspects such as transparency of information, friendliness of officers, and ease of access to services. However, there are still several obstacles such as limited digital service features and lack of delivery of promotional information that need to be improved so that services are more optimal. Apart from that, customers also face various technical obstacles such as frequent disruptions to mobile banking services, system delays during digital transactions, and suboptimal ATM availability. This shows the need for improvements in technological infrastructure and more effective service communication strategies in the future. This research also highlights the importance of ongoing officer training and efforts to expand education to the public to understand the advantages of sharia-based services
Management of Productive Waqf in Supporting the Sustainability Development Goals (SDGs) in Indonesia: A Case Study of Dompet Dhuafa
Get PDFThis research aims to explore Dompet Dhuafa's productive waqf management strategy and its contribution to the achievement of the Sustainable Development Goals (SDGs), particularly goal 1 (no poverty) and goal 10 (reduced inequality). This research uses a descriptive qualitative approach with an interpretive paradigm. Data collection techniques were conducted through semi-structured interviews with Dompet Dhuafa waqf managers and beneficiaries of one of the programs in the Madina Zone, namely Teras Madina, field observations, and documentation studies. The results show that Dompet Dhuafa manages productive waqf through structured stages, including feasibility study, business plan, sharia supervision by DPS, to business implementation and profit sharing from waqf surplus. The funds used in the economic program, Teras Madina, are sourced from productive waqf and managed through a sustainable business unit. This program has a real impact on the beneficiaries, such as small traders who previously did not have a fixed business place or a stable income. After joining, they are able to increase their income to meet household needs, and with the training from the program, they can improve their entrepreneurial skills. Dompet Dhuafa also applies a collaborative approach by creating waqf forums, partnering across sectors, and encouraging quick-win innovations and long-term business plans. Transparency is maintained through regular reports and direct involvement of the wakif in monitoring activities. With this approach, productive waqf shows real potential as an instrument of economic empowerment that supports sustainable development