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Nataline Simanjuntak; Irna Della Br Ginting; Pintar Padang; Ade Asminaria Sihombing; Excaudia Siringoringo

Jurnal Manuhara : Pusat Penelitian Ilmu Manajemen dan Bisnis 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Cost theory is one of the fundamental concepts in economics that explains how firms allocate resources to produce goods or services. In economic analysis, costs are categorized into short-run and long-run costs. In the short run, there are inputs that are fixed, limiting the firm's ability to adjust the scale of production. This leads to the concepts of fixed costs and variable costs. In contrast, in the long run, all inputs are variable, giving firms full flexibility to adjust their scale of production, which results in the formation of the long-run cost curve. This curve serves as an envelope of various short-run cost curves and reflects production efficiency at different scales. Understanding the differences between short-run and long-run costs is essential for firms in making decisions, particularly in production planning and long-term investment.

Sabrina Dewi Hasna

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study discusses how corporate governance (Good Corporate Governance/GCG) plays a role in reducing and controlling financial risk in an organization. Financial risk is an inseparable aspect of business activities, especially when companies face unstable and challenging market conditions. Therefore, a governance system is needed that can help companies recognize potential risks early on, as well as set appropriate handling strategies to minimize their impact on business continuity. The method used in this study is a literature study, namely by collecting secondary data from scientific journals and trusted articles that are relevant to the topic. The discussion includes theoretical foundations related to GCG principles, corporate governance structures, and financial risk mitigation steps. In addition, the role of the government in providing regulatory support is also discussed as part of the external factors that affect the effectiveness of corporate governance. From the results of the analysis, it is known that the application of GCG principles such as transparency, accountability, and responsibility has a major influence on the company's resilience in facing financial risks. A clear organizational structure and strong supervision allow companies to manage risks systematically. In other words, GCG makes a real contribution to strengthening a sustainable and adaptive risk management system to changes in the business environment.

Achmad Ali Yafi K; Eliya Putri Aprilia; M Najib Zakariya; Moh Riski; Nurul Agustin +1 more

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This literature study examines the influence of Product Variants on Purchasing Decisions on Food products. Product Variants are one of several important aspects that manufacturers need to consider when making a product, because product variants play a role in providing a choice for consumers, product variants mean that each product produced by the company has various styles or categories. Product diversity is assessed based on two factors: product line diversity and differences in packaging size. Product line diversity indicates differences in characteristics such as brands, flavors, or ingredients. Packaging size diversity refers to differences in the amount found in a package. Having various styles or categories. Product diversity is assessed based on two factors: product line diversity and differences in packaging size. Product line diversity indicates differences in characteristics such as brands, flavors, or ingredients. Packaging size diversity refers to differences in the amount found in a package. This literature study aims to analyze and synthesize previous research findings regarding the role of product variants on purchasing decisions and identify other factors that influence product variants on food purchasing decision making. This study was conducted using a literature review method that analyzed various related sources. The results obtained from this study indicate that product variants have a positive and significant influence on food purchasing decision making.

Mutiara Septiani Tasya; Nurul Huda

Jurnal Penelitian Manajemen dan Inovasi Riset 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze market sentiment towards Gold Financing Products (PKE) in Islamic banking before and after the Trump Effect phenomenon using the text mining method. This technique involves extracting information from unstructured text data to then be visualized and analyzed using the Natural Language Processing (NLP) approach and a RoBERTa-based classification model. Data was collected through web scraping from the X application with the help of API and processed using Google Colab. From a total of 4,074 tweets analyzed, it was found that the majority of public sentiment was neutral (59%), followed by negative (24%) and positive (17%). This reflects the public's tendency to discuss informatively rather than emotionally, although there was a spike in negative sentiment in certain periods indicating sensitivity to global dynamics, especially the impact of the Trump Effect on gold prices. The resulting wordcloud reveals key topics such as gold prices, buying and selling activities, and institutions such as Pegadaian Syariah and BSI. Terms such as "sharia", "riba", and "principles" emphasize the importance of Islamic financial values ​​in public perception. The results of this study indicate that text mining-based sentiment analysis is effective in capturing the dynamics of public opinion in real-time and can be a strategic tool for Islamic financial institutions in responding to market changes.

Achmad Anjas Asmara; Aslamia Rosa; Yulia Hamdaini Putri

Maeswara : Jurnal Riset Ilmu Manajemen dan Kewirausahaan 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

The Influence of Brand Trust and Product Quality on the Purchase Decision of Axioo Laptops in Palembang City This study aims to analyze the influence of brand trust and product quality on the purchase decision of Axioo laptops in Palembang City. The research employs a quantitative approach using primary data obtained through questionnaires. The independent variables in this study are brand trust (X1) and product quality (X2), while the dependent variable is the purchase decision (Y). The analysis results indicate that partially, both brand trust (X1) and product quality (X2) have a positive influence on the purchase decision. Additionally, simultaneously, these independent variables also have a positive influence on the purchase decision of Axioo laptops. These findings suggest that consumers' trust in the brand and good product quality play a crucial role in driving purchase decisions. Therefore, it is recommended that the company continues to enhance consumers' trust in the brand and maintain product quality to strengthen its competitiveness in the market.

Galang Ramadhan

Jurnal Hukum, Administrasi Publik, dan Ilmu Komunikasi 2025 Asosiasi Peneliti dan Pengajar Ilmu Hukum Indonesia

The rapid digital transformation has had a significant impact on various aspects of life, while simultaneously increasing the complexity of cyber threats faced by nations, including Indonesia. As a country with a high number of internet users, Indonesia is in a vulnerable position regarding cyberattacks that could threaten national stability. This study aims to analyze Indonesia’s national security strategy in responding to cyber threats through a descriptive qualitative approach based on literature review and document analysis. The findings show that Indonesia has implemented various strategic policies, including the establishment of the National Cyber and Crypto Agency (BSSN), the enactment of regulations such as the Personal Data Protection Law, as well as the strengthening of international cooperation, human resource development, and the utilization of security technologies. However, significant challenges such as weak inter-agency coordination, low digital literacy, and limited infrastructure remain major obstacles to effective implementation. This study recommends strengthening governance, increasing institutional capacity, and involving multiple stakeholders to build a national cybersecurity system that is adaptive, inclusive, and sustainable.

Pratiwi Utami; M. Afdal Samsuddin

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims ti analyze the effect of the Human Development Index (HDI), Gross Regional Domestic Product (GRDP), and Open Unemployment Rate (OUR) on the poverty rate in Gorontalo Province. The study uses panel data from six districts/cities over the period 2017–2024 and is analyzed using panel data regression methods. Based on the results of the Chow test, Hausman test, and Lagrange Multiplier test, the best model used is the Fixed Effect Model (FEM). The analysis results show that simultaneously, the three independent variables have a significant effect on the poverty rate. However, partially, only the GRDP variable has a negative and significant effect on poverty. Meanwhile, the HDI and OUR variables show a negative but statistically insignificant effect on the poverty rate in Gorontalo Province.

Erwin Permana; Najma Nury; Sabrina Oktavia; Risya Zahrotul Firdaus

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Local fashion brands in Indonesia are gaining popularity due to their affordable prices and competitive quality compared to imported products. One successful example is Arkline, a local fashion brand that effectively uses digital marketing, particularly TikTok, to reach its target market. This study aims to analyze Arkline’s sales growth strategy using a qualitative descriptive approach. Data were collected through digital observations and official online sources. The findings reveal that TikTok is a highly effective platform for engaging Generation Z, who prefer visual, interactive, and authentic content. Arkline’s strategy includes creating trend-based videos, using TikTok Live for real-time interactions, and collaborating with influencers who have large followings. These methods help increase brand awareness, strengthen customer engagement, and drive purchasing decisions. Additionally, the TikTok Shop feature enables seamless in-app transactions, which boosts conversion rates. Overall, TikTok serves as a powerful tool for Arkline to build stronger relationships with consumers, expand its market reach, and stay competitive in the fashion industry. With the right digital marketing strategy and adaptability to current trends, local brands like Arkline can fully leverage TikTok’s potential as an effective platform in today’s digital era.

David Christian Silitonga; Nurul Mardiah; Romauli Situmeang; Revita Yuni; Siti Sarah Tumangger

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Economic concepts are often considered abstract and difficult to understand by high school students. The lack of connection between the subject matter and the reality of everyday life is one of the factors causing low student interest in learning in this field. This study aims to explore the effectiveness of the "home economics" learning approach in improving students' understanding of the economic system. The study was conducted at SMAN 12 Medan using a quantitative method with a questionnaire instrument that has been tested for validity and reliability. The results showed that this approach was able to explain 59.2% of the variation in students' understanding of economics. This study suggests that teachers use contextual learning models to improve the effectiveness of the economics learning process.    

Audy Saomramadhan; Abdullah Abbas; Erwin Permana

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The contemporary beverage business in Indonesia is experiencing rapid growth, driven by lifestyle changes and the influence of social media. Competition in this industry is very tight, so collaboration is the key to survival. Chatime has successfully maintained its position as the most popular contemporary beverage brand through collaboration with the music group JKT-48. This study aims to analyze Chatime's marketing strategy through collaboration with JKT 48 in increasing sales and consumer appeal. This study was conducted using a descriptive qualitative approach. Research data were obtained from the results of observations and digital reviews as well as support from various secondary literature. The results of the study indicate that collaboration with JKT48 is a successful marketing strategy, especially during the Senbatsu Sousenkyo (SSK) event, which increases sales. Chatime's collaboration with JKT48 has proven effective in increasing sales through the launch of an attractive collaboration menu, the creation of exclusive merchandise, and holding events for joint promotions. This influencer marketing strategy has succeeded in utilizing the loyalty of JKT48 fans to encourage purchases of Chatime products. The author suggests that Chatime products need to continue to innovate in creating new flavor variants and unique products to maintain their appeal amidst fierce competition. And continue to conduct market research periodically, to find out the developing trends. And maximize the use of social media for promotion and interaction with consumers, especially JKT48 fans.

Erwin Permana; Endah Pratiwi; Salsabila Nadia Nabila Sita; Yanita Ella Nilla Chandra

Jurnal Publikasi Ekonomi dan Akuntansi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The concept of sustainable living has increasingly influenced daily life, with communities adopting healthy habits, eco-friendly actions, and paperless practices. Lyfe With Less is one community actively promoting sustainability through the #SalingSilang campaign. This study analyzes their communication strategies to encourage sustainable lifestyles via social media. Using a qualitative descriptive method, data were collected through digital searches and observation. Findings reveal that social media functions as both an educational platform and a catalyst for social change. A multi-platform strategy ensures broad information dissemination, while exclusive memberships, such as those on Telegram, support deeper community engagement. Programs like the #SalingSilang Free Market and #BersalingSilang offer sustainable consumption alternatives. In 2024, 1,588 second-hand items were exchanged in Bandung, and 3,305 people participated in events across multiple cities. Innovations such as the Sustainable Journey Passport and subsidized shipping fees for online trades enhance public participation. Through these initiatives, Lyfe With Less has built a communication ecosystem that fosters minimalist and environmentally conscious lifestyles. Their approach effectively reduces overconsumption, raises waste management awareness, and demonstrates how social media can be a powerful tool for promoting sustainability.

Erwin Permana; Septia Nur Isnaeni Furdaus; Arizal Putra Pratama

Jurnal Ekonomi dan Pembangunan Indonesia 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of digital marketing has contributed to strengthening the business ecosystem. Digital marketing not only transforms traditional offline marketing into online marketing but also reshapes the marketing ecosystem itself. Communities that once gathered in physical spaces now connect virtually through digital marketing. One of the products that implements community marketing is Somethinc. This study aims to analyze the community marketing strategy in building brand loyalty for Somethinc on TikTok Shop. The research employs a descriptive qualitative approach. Data was collected through digital exploration and observation, supported by secondary data from official publications and literature relevant to the research topic. The findings indicate that Somethinc’s community marketing strategy on TikTok Shop has contributed to building brand loyalty. By leveraging interactive features such as live streaming, user-generated content (UGC), and collaborations with influencers, Somethinc has successfully created an engaged and active customer community. This success is reflected in the high number of followers, increased interactions, and sales data showing continuous positive growth. Community-based marketing strategies allow Somethinc to establish stronger emotional connections with consumers. Direct interactions with customers through TikTok not only enhance engagement but also encourage repeat purchases and recommendations from loyal customers. Additionally, Somethinc’s success is supported by the effective utilization of marketing trends, including the integration of marketing content with social commerce methods, enabling customers to engage in a more interactive and personalized shopping experience. This study suggests that Somethinc should continue product innovation to maintain business sustainability.

Restu Purwaningtyas; Endang Silaningsih; Wahyuni Diandra Maharani; Andi Hardiansyah; Resti Amelia

Jurnal Riset dan Publikasi Ilmu Ekonomi 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Community service initiatives often struggle to meet the needs of beneficiaries. This study explores the application of Importance Performance Analysis (IPA) to improve the effectiveness of community service programs, using Solaria Restaurant’s customer service efforts as a case study. The research investigates the gap between beneficiaries’ expectations and their perceptions of delivered services.  Data is collected through surveys administered to a sample of Solaria Restaurant patrons who have benefitted from the restaurant’s community service programs.  By analyzing the importance and performance ratings provided by participants, the study identifies areas for improvement within Solaria’s service delivery. This research demonstrates the value of IPA as a tool for enhancing community service programs. By aligning service delivery with beneficiary expectations, organizations can maximize the impact of their efforts and create more meaningful community engagement.

Cahaya Nisrina; Sri Andriani

Jurnal Ekonomi dan Keuangan Islam 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to map trends, patterns, and scientific developments related to sharia compliance in Islamic financial institutions through a bibliometric approach and network visualization using VOSviewer software. The data analyzed amounted to 409 scientific journal articles obtained from international databases during the 2019-2024 period. The analysis was conducted using quantitative methods for bibliometric data mapping and qualitative methods for literature review. The results showed a significant increase in the number of publications discussing sharia compliance, with five main clusters of interrelated topics, such as implementation, sharia governance, financial performance, the role of the Sharia Supervisory Board, and sharia principles. The findings show that compliance with sharia principles is an important aspect in maintaining the credibility and sustainability of Islamic financial institutions, although its implementation still faces various challenges, such as limited human resources and competitive pressures with conventional institutions. This study is expected to serve as a basis for further research and strategic input for regulators and industry players in strengthening the Islamic financial system.

Meli Amelia; Vina Rakhmawati; Icha Asaroh; Riyanti Wahyuni; Mohammad Ridwan

Jurnal Pajak dan Analisis Ekonomi Syariah 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Zakat and waqf are two essential instruments in Islamic teachings that hold great potential in supporting philanthropic activities and social development. This study aims to understand the various types of zakat an   d waqf and how their management can be effectively integrated into modern philanthropic practices. Using a qualitative approach with literature review methods, this research explores the concepts, types, and management practices of zakat and waqf in socio-religious and economic contexts. The findings indicate that zakat includes several types such as zakat fitrah, zakat mal, and professional zakat, while waqf comprises productive waqf, cash waqf, and fixed asset waqf. In philanthropic management, both instruments require professional, transparent, and accountable governance to maximize their social impact. The integration of zakat and waqf into modern philanthropic systems not only strengthens the role of religious institutions but also contributes to poverty alleviation and sustainable development.

Ahmad Fahmi; Usep Suhud; Rizka Zakiah

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In recent years, perfume sales in Indonesia have been experiencing rapid growth. This potential development has emerged as a result of increasing public awareness of the importance of maintaining personal appearance. Data shows that Indonesians now prefer to buy local or domestic products to maintain their appearance, leading to intense market competition among local perfume brands. This study aims to analyze the influence of content marketing on brand image, electronic word of mouth (e-WOM), and customer engagement, as well as the influence of brand image, electronic word of mouth, and customer engagement on purchase intention in the context of local perfumes in Jakarta. This research uses a quantitative method by collecting data through a Google Form questionnaire distributed to 210 respondents. The criteria for respondents in this study include Jakarta residents aged 17 and above who have used local perfumes and have seen content related to local perfume brands. The study employs structural equation modeling analysis techniques using SPSS 25 and Amos 23 software. The results of this study indicate that content marketing has a positive and significant effect on brand image, electronic word of mouth, and customer engagement. Furthermore, it is also found that brand image, electronic word of mouth, and customer engagement have a positive and significant effect on purchase intention.

Arafani Dwi Susana; Marizka Nazla Yulita Putri; Erwin Permana

Jurnal Ilmiah Ekonomi, Akuntansi, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In the past, toys were identified solely as instruments of entertainment for children. Adults were generally considered inappropriate to own or play with toys. Over time, toys have evolved into collectibles that have artistic, historical, and investment value for people of all ages. This study aims to analyze Pop Mart's marketing strategy in shaping impulsive buying behavior. The study was conducted using descriptive qualitative methods. The research data was obtained from digital searches and observations from various official sources and related official websites. The results of the study show that Pop Mart, as a leader in this industry, has successfully implemented marketing strategies that utilize collaborations with artists, the blind box concept, and the principle of scarcity to create a unique and attractive shopping experience for its consumers. Collaborations with artists play an important role in building brand identity and increasing product appeal. By offering limited editions of popular characters such as Molly, Labubu, and SkullPanda, Pop Mart has been able to attract collectors and art enthusiasts who have an emotional connection to these works. This has led to increased brand loyalty and purchase frequency. The blind box concept creates an element of surprise that triggers excitement when opening the packaging, thereby encouraging repeat purchases. Additionally, the scarcity marketing strategy, combined with the application of FOMO behavior, successfully creates a sense of urgency among consumers. Products with limited editions and purchase quantity restrictions create exclusivity, making consumers feel they must act quickly to obtain the product before it sells out.

Aiso Gusti

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of community perception on the success of village fund management, with a case study in Murjail Village. Village funds are an important instrument in supporting the development and welfare of village communities as mandated in Law Number 6 of 2014 concerning Villages. The success of village fund management is not only determined by administrative and technical aspects, but also by the perception of the community as beneficiaries. The research method used is a quantitative descriptive method with data collection techniques through questionnaires distributed to people aged 18 years and over. Of the 110 questionnaires issued, 99 of them were returned and analyzed. The results of the analysis show that there is a significant relationship between community perception (X) and the success of village fund management (Y) with a correlation coefficient value of 0.373 and a significance value (p-value) of 0.000 (<0.05). The coefficient of determination shows that community perception contributes 22.6% to the success of village fund management, while the rest is influenced by other factors. This finding shows the importance of building positive community perception in supporting the effectiveness of village fund management.

Teuku Muhammad Win Dafri Darisa; Daneswara Jayalaksana; Ridwan Roy Tutupoho; Erwin Permana

Kajian Ekonomi dan Akuntansi Terapan 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Beauty products have become a promising business, especially after the COVID-19 pandemic. Various brands have achieved high sales figures, one of which is Skintific products. This study aims to analyze the role of micro-influencers in increasing brand awareness of Skintific products. The study was conducted using a descriptive qualitative approach. Research data was obtained from literature reviews, digital observations, and official publications related to the topic. The results of the study indicate that micro-influencers play a significant role in increasing brand awareness for Skintific products. With a higher engagement rate compared to macro-influencers, micro-influencers are able to build closer and more authentic relationships with their audience, making their recommendations more trustworthy than conventional advertisements. Despite having a smaller number of followers, micro-influencers demonstrate greater effectiveness in creating engaging content such as product reviews, tutorials, and unboxing videos, which increase consumer interest and trust in the product. Research data shows that micro-influencers' engagement rate (5.07%) is higher than that of macro-influencers (3.25%), despite their more limited reach. The success of this marketing strategy is also supported by the use of social media platforms such as Instagram and TikTok, which enable the distribution of interactive visual content and expand brand awareness organically. With increased audience engagement, Skintific has not only succeeded in strengthening brand awareness but also in building product credibility, which ultimately contributes to increased consumer interest and purchasing decisions.

Isnaeni Deviyanti; Meylisa Hayati Putri; Raihani Aqila Ghinarahma

Jurnal Bisnis, Ekonomi Syariah, dan Pajak 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the market mechanism from the perspective of Islamic economics as a response to conventional economic systems that tend to emphasize either free-market principles or full government intervention. In Islam, the market mechanism is governed by principles of justice, transparency, and balance among the interests of individuals, the state, and society. This research highlights the thoughts of classical Islamic scholars such as Abu Yusuf, Ibn Taymiyyah, Al-Ghazali, and Ibn Khaldun, who had already elaborated on the concepts of markets, pricing, supply and demand, and ethical conduct in transactions long before Western economists developed similar ideas. Using a qualitative approach and literature review, this article analyzes various market distortions such as ihtikar (hoarding), tadlis (fraud), riba (usury), and gharar (uncertainty), as well as the role of government in limited intervention to maintain balance and fairness. The findings show that the Islamic market mechanism is not solely focused on economic efficiency, but is also deeply rooted in moral and spiritual values.