JURNAL EKONOMI AKUNTANSI DAN MANAJEMEN
Not a member yet
177 research outputs found
Sort by
The Influence of Perceived Risk and Loyalty on Purchase Intention of Fashion Products Based on the Theory of Perceived Risk
Full text linkPenelitian ini betujuan untuk menganalisis pengaruh financial risk dan privacy risk terhadap loyalty konsumen untuk membeli produk fashion secara online melalui e-commerce yang dipengaruhi oleh perceived satisfaction dan purchase intention. Teori pada penelitian ini menggunakan Theory of Perceived Risk (TPR) dengan loyalty sebagai novelti untuk menggambarkan faktor yang dapat mempengaruhi keputusan konsumen untuk membeli produk fashion secara online. Gap pada penelitian ini adalah satisfaction yang mana terdapat perbedaan hasil dalam penelitian terdahulu. Penelitian ini menggunakan variabel financial risk, privacy risk, perceived satisfaction, purchase intention, dan loyalty yang akan diteliti untuk mengetahui pengaruhnya pada pembelian produk fashion secara online melalui e-commerce. Populasi mengarah kepada pengguna e-commerce yang berusia mulai dari 15 tahun dan tinggal di Pulau Jawa. Penulis menggunakan metode kuantitatif melalui penyebaran kuesioner melalui google form dan terkumpul sebanyak 248 responden. Data yang diperoleh diolah menggunakan Structural Equation Model (SEM) dengan aplikasi AMOS 24. Temuan penelitian ini menunjukkan hasil bahwa 3 hipotesis terdukung dan 1 hipotesis tidak terdukung yang ditunjukkan pada privacy risk berdampak positif signifikan terhadap perceived satisfaction.
Keywords: Financial Risk, Privacy Risk, Perceived Satisfaction, Purchase Intention, Loyalt
Strategi Diversifikasi dan Kinerja Perbankan: Good Corporate Governance sebagai Pemoderasi
Full text linkThis study aims to examine first, the application of diversification strategy to banking performance. The banking industry has not been studied much in previous studies. The banking industry is an industry that is highly regulated by the government or highly regulated. This resulted in the intensity of competition in this industry. Diversification can be one way to overcome the threats faced by banks. The bank diversification strategy in this study is divided into 2 segments, namely: banking products and banking operational areas. The implementation of a diversification strategy in banking has resulted in more diverse management duties and responsibilities in controlling their subordinates, thus requiring good corporate governance (GCG). GCG is expected to support the effectiveness of diversification strategy implementation. The second objective of this study is to examine the role of GCG as a moderator in the relationship between the diversification strategies on banking performance. This study uses 150 banking objects listed on the Indonesia Stock Exchange for the 2016-2020 periods. The results of this study prove that, first, the strategy of diversifying the operational area (product) segment is able to increase (decrease) banking performance. Second, GCG has a moderating role. GCG in diversifying the operational area (product) segment strengthens (weakens) its positive (negative) impact on banking performance. The results of this study have implications, namely (1) banking management needs to implement a diversification strategy to improve its performance, and (2) GCG is important for banks because it is able to support the effectiveness of diversification strategies.
Keywords: Diversification Strategy, Bank Performance, Good Corporate Governanc
Analisis Implementasi Penyusunan Laporan Keuangan pada Persediaan di Koperasi Druju Kabupaten Malang
Full text linkCooperatives are a type of enterprise that can increase a nation's economy and lessen poverty. Equity is where the cooperative gets its money, therefore if stock is running well, the financial reports will be accurate. However, this is frequently overlooked, leading to issues with accounting results in the areas of shopping, savings, and lending. This study employs a qualitative approach and then a descriptive method using field phenomena. The data analysis process involved gathering data through field observations, interviewing Druju Cooperative informants, analyzing inventory accounting, describing the analysis, documenting field circumstances, and drawing conclusions. The study's findings show that the Financial Accounting Standards for Entities Without Public Accountability financial reports are insufficient because of the employee's lack of expertise and the accounts included in the financial statements (SAK ETAP).
Keywords: Cooperatives, Financial Statements, Inventor
Business Strategy to Post-Covid-19 Economic Recovery in Toserba Cempaka, Bali
Full text linkUMKM atau Usaha Mikro Kecil dan Menengah merupakan salah satu jenis usaha yang paling produktif di Indonesia hingga saat ini. UMKM di Indonesia memiliki peran yang sangat strategis dan berdampak besar bagi perekonomian nasional. Pesatnya perkembangan UMKM di Indonesia sangat didukung oleh pemanfaatan fasilitas teknologi, informasi dan komunikasi secara optimal. Namun, di masa pandemi COVID-19, perkembangan UMKM sangat tertekan, apalagi saat lockdown diberlakukan. Penelitian ini menggunakan metode penelitian kualitatif dengan pendekatan deskriptif melalui fenomena lapangan. Hasil kajian saat ini yang berjudul “Strategi bisnis pasca pemulihan ekonomi covid-19 di toserba cempaka celukan bawang, Bali†menjelaskan bahwa dalam membangun suatu usaha sangat perlu memperhatikan kondisi internal terutama sumber daya manusia yang kompeten
Keywords: Department Store, MSME Strategy, Covid 1
Pengaruh Kualitas Pelayanan Islam terhadap Loyalitas Pelanggan dengan Mediasi Kesenangan Pelanggan pada Penginapan Syariah di Mojokerto
Full text linkThis study's objective is to investigate the relationship between the quality of sharia-compliant customer service and the degree of customer loyalty, with the satisfaction of customers serving as a moderating variable. The participants in this study were customers who had previously utilised the services provided by sharia inns in Mojokerto. The research was carried out in a number of sharia inns in Mojokerto. The data analysis technique uses Regression Path Analysis. The empirical research results prove that service quality influences customer loyalty and customer satisfaction, and customer satisfaction influences customer loyalty. The results of the study also found that customer satisfaction mediates the effect of service quality on customer loyalty. In an increasingly competitive business era, service quality and customer satisfaction play a very important role for a company's success. Good service quality and customer delight can help build long-term relationships with customers. When customers are satisfied with the services provided, they tend to remain loyal and not switch to competitors.
Keywords: Customer Loyalty, Customer Satisfaction, Islam Service Qualit
Pengaruh Variabel Macroeconomic terhadap Firm Performance pada Sektor LQ45
Full text linkTwo years aftar the global recession due to the pandemic caused by COVID-19, fears of a global recession have emerged due to the return of inflation triggered by the increase in interest rate by central banks in several countries, including Indonesia. This research is conducted to examine macroeconomic indicators’ effect, namely gross domestic product, inflation, exchange rate, interest rate and unemployment rate on firm performance. This study used 28 companies listed in the LQ45 sector during 2017-2021 consecutively. Panel regression method is chosen as the method of this research as panel data is analyzed. The results of the study show that the variables such as gorss domestic product, inflation, interest rate, unemployment rate have a significant effect, while the exchange rate variable does not have a significant effect on firm performance
Keywords: Gross domestic product, Inflation, Exchange rate, Interest rate, Unemployment rat
Pengaruh Green Marketing terhadap Pembelian Ulang pada Produk Brand Avoskin: Studi Pada Konsumen di Kota Surabaya
Full text linkAs public awareness of a sustainable environment grows in this century, several corporate organizations have begun to implement the sustainability principle in carrying out their firm activities. One of them is a marketing firm that uses a green marketing strategy. This will almost probably alter purchasers' motivation to consume a product repeatedly. The goal of this study is to learn about and investigate the concurrent and partial effects of green marketing, which comprises green product, green price, green promotion, and green location, on repurchasing items from the Avoskin brand in Surabaya. 100 respondents were sampled. Multiple linear regression analysis was utilized to process this data, which was supported by the SPSS 25.0 software. The study's findings indicate that green marketing has a favorable and significant impact on the simultaneous repurchase of Avoskin products in Surabaya.
Keywords: Marketing, Green Marketing, Repurchas
Corporate Social Responsibility in Small Medium Enterprises: A Scoping Literature Review
Full text linkCSR has become an important issue in business practices in various sectors, including in Small and Medium Enterprises (SMEs). SMEs have a crucial role in the economy, due to their contribution in creating jobs, local economic growth, and poverty reduction. However, SMEs are also faced with various challenges, such as limited resources, market access, as well as limitations in the ability to participate in social initiatives so many considerations are given to implementing CSR practices. Therefore, a literature review on CSR in SMEs is needed to provide an up-to-date overview of CSR research in SMEs. The purpose of this literature is to map the study of the concept of CSR in SMEs. To get relevant articles, data collection techniques are used through the Emerald, Springer, and Google Scholar databases by emphasizing keywords according to the research topic. The results of the study show that the implementation of CSR in SMEs can be an effective strategy in improving the welfare of SMEs and surrounding communities. By strengthening SME CSR and facilitating collaboration with various related parties, SMEs can increase their competitiveness, create a wider positive impact, and contribute to sustainable development.
Keywords: Corporate Social Responsibility, Sustainability, SMEs, Scoping Revie
Why Competitive Intelligence Fail: Interrogating the Correlates of CI Failure in the Nigerian Brewery Industry
No full textGlobally, as businesses grapple with uncertainties and challenges of growth and expansion, competitive intelligence failure has remained an obvious reality. This work therefore attempts to evaluate the intervening variables underlying the menace of competitive intelligence failure in the business world. Specifically, the study identifies the factors responsible for CI failures in the brewery industry in Nigeria. The identified factors include; lack of planning and management skills by managers and top company executives, faulty business decision making process and implementation by management and lack of coordinated organisational culture and political climate in the brewery industry in the country. In reaching these analytical premises, the study adopted a quantitative evaluation of some breweries in Nigeria to determine the pattern and trends of the competitive intelligence correlates and offered corresponding recommendations that will help to mitigate the menace of competitive failure in Nigeria.
Key Words: Competitive Intelligence, Correlates, Failure, Nigeria, Brewery Industr
Pengaruh Manajemen Laba terhadap Kinerja Keuangan di Moderasi Tanggung Jawab Sosial Perusahaan: Studi Kasus pada Perusahaan yang Terdaftar di Bursa Efek Indonesia Periode 2017-2021
Full text linkThe purpose of this study was to determine the effect of earning management on financial performance and the effect of corporate social responsibility (CSR) as the moderating effect. Population in this study comes from secondary data of non-financial company listed on the Indonesia Stock Exchange (IDX) from 2017 to 2021. Final samples of this study were 1371 companies sorted based on purposive sampling technique. The result of this study indicated that earning management have significant effect on financial performance and corporate social responsibility and significantly moderates the effect of earnings management on financial performance measured by ROA and Tobin's Q, but does not moderate the effect of earnings management on financial performance as measured by ROE.
Keywords: Financial performance, Return on Equity, Return on Asset, Earnings Management, Corporate Social Responsibilit