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Analytics

Dwike Nabilla; Mariana Mariana

Akuntansi dan Ekonomi Pajak: Perspektif Global 2025 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to determine the influence of Market Value Added (MVA) and Economic Value Added (EVA) on stock prices, with Return on Asset (ROA) as a moderation variable. In the world of investment, stock prices are an important indicator that reflects the value of a company in the eyes of investors. Therefore, this study seeks to explore how economic added value and market value can contribute to an increase in stock prices, as well as whether a company's financial performance reflected in ROA can strengthen the relationship. The research method used is a quantitative method. The sampling technique was carried out by purposive sampling of 30 banking sector companies listed on the Indonesia Stock Exchange (IDX) during the period 2019 to 2022. The sample selection criteria include companies that consistently publish financial statements and have the complete data needed in this study. Data were analyzed using SPSS software version 26 with multiple linear regression analysis techniques to test the direct influence, as well as Moderated Regression Analysis (MRA) to test the role of ROA moderation. The results of the study show that MVA has a positive and significant effect on stock prices. The same goes for EVA, which also has a positive and significant influence on stock prices. However, when ROA was tested as a moderation variable, the results showed that ROA was unable to strengthen or weaken the influence of MVA on stock prices. The same is true of the influence of EVA on stock prices, where ROA has not proven to be a significant moderator. These findings indicate that while MVA and EVA are important indicators in determining stock prices, financial performance through ROA is not always able to moderate these relationships in the context of banking companies in Indonesia.

Tri Puji Rahayuningsih; Mulyono Mulyono; Dian Candra Dewi

Jurnal Bisnis Kreatif dan Inovatif 2025 Asosiasi Riset Ilmu Manajemen dan Bisnis Indonesia

This study aims to comprehensively examine the effect of service quality and customer value on customer satisfaction, while also exploring the role of trust as a moderating variable. The focus of the research is on participants of the Digital Marketing Independent Internship at PT Satukelas Adhyapana Nusantara, Jakarta. An explanatory quantitative approach was employed, involving 87 respondents selected through purposive sampling. The collected data were analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method with the assistance of SmartPLS 4 software. The results indicate that both service quality and customer value have a significant positive effect on customer satisfaction. Trust was also found to have a direct effect on satisfaction. However, the moderating role of trust was significant only in the relationship between service quality and customer satisfaction. In contrast, its moderating effect on the relationship between customer value and satisfaction was found to be statistically insignificant. These findings provide empirical support for the SERVQUAL theory, the concept of customer value, and the performance-expectations model, while also reinforcing literature that highlights the importance of trust in sustaining customer relationships. From a practical standpoint, this research emphasizes the need for strategies that integrate service quality enhancement with the delivery of perceived value, accompanied by efforts to build and maintain trust as a reinforcing factor for satisfaction. This combination of strategies is expected to enhance positive customer experiences, foster loyalty, and sustain long-term relationships. Furthermore, this study offers valuable contributions for developing marketing strategies and managing customer relationships in the digital education sector, which faces increasingly intense competition and challenges in the era of technological transformation and globalization.

Nurul Khairia Lim Fatimah; Nur Wanita; Nurfitiriani Nurfitiriani

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

This study aims to examine in depth the influence of price, promotion, and switching barriers on customer loyalty of Telkomsel prepaid cards, with customer satisfaction as an intervening variable in Generation Z in West Palu District. This study is motivated by the intense competition in the telecommunications industry and the importance of maintaining customer loyalty amidst the increasing number of service options. Data were collected from 100 respondents who are active Telkomsel prepaid card users through questionnaires. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) approach using SmartPLS software version 4.0. The results show that the price variable has a significant direct effect on customer loyalty, but does not show a significant effect on customer satisfaction. Conversely, promotion has a significant effect on satisfaction, but does not directly affect customer loyalty significantly. Switching barriers are shown to have a significant effect on both satisfaction and loyalty, indicating that the higher the switching barriers, the more likely customers will remain loyal. In addition, customer satisfaction also significantly affects loyalty. Another important finding is that of the several indirect influences tested, only the path from promotion through satisfaction to loyalty was statistically significant. Therefore, this study suggests the importance of targeted promotional strategies and strengthening switching barriers as effective measures in retaining young customers who are prone to switching services. Furthermore, this study emphasizes that customer loyalty is not solely determined by competitive pricing factors, but is more complex and influenced by customers' emotional and psychological experiences, such as satisfaction with the service and perceptions of the ease or difficulty of switching to another service provider.

Stivani Ayuning Suwarlan; Kory Keith Ping; Willy; Evelyn Thalia; -, I Gusti Ngurah Anom Gunawan

SARGA: Journal of Architecture and Urbanism 2025 Universitas 17 Agustus 1945

Kampung Tua Tanjung Piayu merupakan salah satu permukiman pesisir di Kota Batam yang memiliki potensi ekologis dan sosial yang signifikan. Namun, kawasan ini menghadapi berbagai tantangan lingkungan sebagai akibat dari tekanan urbanisasi dan kurangnya infrastruktur dasar. Penelitian ini bertujuan untuk mengevaluasi kualitas lingkungan fisik permukiman dengan pendekatan kuantitatif. Analisis dilakukan terhadap enam variabel: kepadatan bangunan, tata letak bangunan, vegetasi, lebar dan kondisi jalan, serta ketersediaan sarana dan prasarana. Data dikumpulkan melalui observasi lapangan dan interpretasi citra satelit, lalu dianalisis menggunakan metode skoring tertimbang. Hasil penelitian menunjukkan bahwa sebagian besar blok permukiman memiliki kepadatan dan vegetasi yang baik, namun masih lemah pada aspek keteraturan tata ruang dan fasilitas umum. Temuan ini menjadi dasar penting dalam merumuskan strategi perencanaan yang lebih inklusif dan berkelanjutan bagi pengembangan wilayah pesisir.

gece, Gilang Caesar Ramadhan; Azizah , Aisyah Nur; Riyadi , Raden Sugeng

Jurnal Fisioterapi dan Ilmu Kesehatan Sisthana (JUFDIKES) 2025 Stikes Kesdam IV/Diponegoro Semarang, Indonesia

Pemulihan kesadaran setelah general anestesi merupakan fase kritis yang dipengaruhi oleh berbagai faktor, salah satunya adalah penggunaan sevoflurane sebagai agen anestesi inhalasi. Waktu pulih sadar yang terlalu lama dapat berisiko menimbulkan komplikasi pascaoperasi dan memperpanjang waktu perawatan di ruang pemulihan. Variasi dalam penggunaan volume persentase sevoflurane dapat memengaruhi waktu pulih sadar pasien. Penelitian ini bertujuan untuk mengetahui hubungan antara persentase sevoflurane dengan lama pulih sadar pasien yang menjalani anestesi umum di Instalasi Bedah Sentral RSU PKU Muhammadiyah Bantul. Metode penelitian ini menggunakan desain deskriptif korelasi dengan pendekatan kuantitatif dan rancangan cross-sectional. Sampel terdiri dari pasien dewasa (19–59 tahun) yang menjalani operasi dengan anestesi umum menggunakan agen inhalasi sevoflurane. Instrumen pengumpulan data meliputi lembar observasi, jam, dan data dari mesin anestesi. Analisis data dilakukan menggunakan uji korelasi Spearman Rank. Hasil penelitian dari 60 jumlah responden yang diteliti, responden yang mengalami pulih sadar lama sebanyak 21 responden (35,0%), lalu pulih sadar sedang sebanyak 24 responden (40,0%), dan yang mengalami pulih sadar cepat sebanyak 15 responden (25,0%). Hasil uji Spearman Rank menunjukkan nilai signifikansi (p-value) 0,000 < 0,05, yang mengindikasikan adanya korelasi positif antara kedua variabel tersebut.

Elfina Elfina; Puji Astuti; Sugeng Sugeng

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

This research is motivated by the fluctuation in the level of motor vehicle taxpayer compliance in Nganjuk Regency, which raises the need to evaluate the factors that influence it. Tax knowledge, quality of tax services, and service modernization through the e-Samsat system are considered important variables in improving compliance. In addition, taxpayer awareness is expected to strengthen the influence of these variables. The main objective of this study is to analyze the influence of tax knowledge, service quality, and e-Samsat system modernization on taxpayer compliance, by placing taxpayer awareness as a moderating variable. This study uses a quantitative approach with a causal-comparative research type. Data collection was carried out by distributing questionnaires to 100 respondents selected using a purposive sampling technique. The data analysis method used is Moderated Regression Analysis (MRA) with the help of SPSS software version 27. The results of the study indicate that tax knowledge has a significant influence on taxpayer compliance. In contrast, the quality of tax services and e-Samsat modernization do not have a significant influence on compliance. Furthermore, taxpayer awareness was shown to significantly moderate the relationship between tax knowledge and compliance, but did not act as a moderator in the relationship between service quality or e-Samsat system modernization and taxpayer compliance. This finding indicates that increasing taxpayer awareness can strengthen the effectiveness of tax education. However, administrative and digital approaches cannot optimally increase compliance without being accompanied by stronger awareness among taxpayers themselves.

Muhibah Muhibah; Asep Ferry Bastian; Bagus Manunggal

Pusat Publikasi Ilmu Manajemen 2025 Fakultas Ekonomi & Bisnis, Univ

This study aims to analyze and determine the extent to which discounts and product quality influence purchasing decisions for Somethinc products, with product reviews as a moderating variable. The background of this study is based on the increasingly fierce competition in the cosmetics industry, which encourages manufacturers to implement effective marketing strategies, one of which is through providing discounts, improving product quality, and utilizing consumer reviews. The type of research used is quantitative with a causal approach. The data used is primary data obtained through the distribution of online questionnaires to respondents who meet the criteria. The study population is Somethinc product users who make purchases through the Shopee e-commerce platform. The sampling technique used the convenience sampling method with a sample size of 160 respondents. Data analysis was carried out using the Partial Least Square (PLS) method with the help of SmartPLS 3.0 software. The results of the study indicate that discounts have a positive and significant effect on purchasing decisions, indicating that the more attractive the discount offered, the more likely consumers are to make a purchase. Similarly, product quality has a positive and significant effect on purchasing decisions, meaning that the better the product quality perceived by consumers, the higher the tendency to buy. However, the results of the moderation effect test revealed that product reviews were unable to moderate the relationship between discounts and product quality on purchase decisions. This indicates that while product reviews can be a factor in consumer considerations, their influence is not strong enough to strengthen or weaken the relationship between these two independent variables and purchase decisions. This finding has implications for cosmetics businesses, particularly Somethinc, to focus more on pricing strategies and improving product quality as key factors in driving consumer purchase decisions.  

Muhammad Bagas Pradana; Adya Hermawati; Survival Survival

Jurnal Manajemen Bisnis Era Digital 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to empirically analyze the influence of product quality and service quality on customer satisfaction, with purchase decisions as a mediating variable, specifically among Alfamart consumers in the Singosari area, Malang Regency. The background of this research stems from the increasing competition in the modern retail sector, which requires companies to understand the key factors influencing customer satisfaction and loyalty. In this context, product quality and service quality are considered essential elements that shape customer perceptions and influence their purchasing decisions. A quantitative approach with an explanatory research design was used in this study. The sample was selected using purposive sampling, involving 97 respondents who had made purchases at Alfamart at least twice within the last three months. Data collection was conducted through the distribution of structured questionnaires, which included items measuring perceptions of product quality, service quality, purchase decisions, and customer satisfaction. The data were analyzed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) method to examine the relationships among variables comprehensively and simultaneously. The results of the analysis show that both product quality and service quality have a significant and positive effect on purchase decisions and customer satisfaction. Moreover, purchase decisions are proven to significantly mediate the influence of both product and service quality on customer satisfaction. This indicates that the purchase decision acts as a crucial mechanism linking the effect of quality to overall satisfaction. These findings contribute theoretically to the consumer behavior literature in the modern retail context and offer practical implications for retail management, such as Alfamart. Retailers are encouraged to focus on improving both product offerings and service delivery as strategic efforts to enhance customer experience. By doing so, they can effectively increase customer satisfaction and strengthen customer loyalty in the long term.

Siska Putri Belangi; Asmidar Asmidar

Jurnal Manajemen Bisnis Digital Terkini 2025 Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

This study aims to analyze the role of mental health as a moderation variable in the relationship between work facilities and employee job satisfaction. Adequate work facilities are generally thought to be able to increase job satisfaction, but these effects can vary depending on the individual's psychological condition, particularly mental health. This research is motivated by the importance of a holistic approach in human resource management, which includes both physical and psychological aspects of the work environment. The research method used was a quantitative approach with survey techniques to 150 respondents working in the public service sector in urban areas. The data collection instrument was in the form of a closed questionnaire with a Likert scale, and hypothesis testing was carried out through moderation regression analysis using the help of SPSS software. The results of the study show that work facilities have a positive and significant influence on employee job satisfaction. In addition, it was found that mental health played a significant role as a significant moderation variable in the relationship. This means that the influence of work facilities on job satisfaction becomes stronger or weaker depending on the level of mental health possessed by employees. These findings underscore the importance of organizations not only focusing on improving physical work facilities, but also paying attention to and managing employees' mental health as an integral part of strategies to improve well-being and work productivity. Interventions such as counseling programs, work-life balance, and stress management training need to be considered as part of the organization's policies. This research makes a theoretical contribution in enriching the understanding of the role of psychological variables in job satisfaction dynamics, as well as a practical contribution to management in designing a healthier and more productive work environment.

Natalis Ema; Antonius Phillipus K.Gheta; Paulus Juru

Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Penelitian ini bertujuan untuk: (1) mengetahui gambaran Keputusan Pembelian, Kualitas Produk, Harga, dan Promosi; (2) menganalisis pengaruh Kualitas Produk, Harga dan Promosi terhadap Keputusan Pembelian baik secara parsial maupun secara simultan. Populasi dalam penelitian ini adalah masyarakat di kota Maumere. Karena populasinya tidak terbatas, maka dilakukan pengambilan sampel sebanyak 76 orang. Data dikumpulkan melalui kuisioner dan dianalisis menggunakan metode deskriptif dan statistik inferensial yaitu regresi linier berganda. Pengujian hipotesis dilakukan melalui uji F dan Uji t. Hasil analisis deskriptif menunjukan bahwa variabel Keputusan Pembelian berada dalam kriteria baik, variabel Kualitas Produk berada dalam kriteria baik, selanjutnya variabel Harga berada dalam kriteria baik dan variabel Promosi berada dalam kriteria baik. Hasil statistik uji t menunjukkan bahwa secara parsial variabel Kualitas Produk tidak berpengaruh signifikan terhadap Keputusan Pembelian. Selanjutnya variabel Harga tidak berpengaruh signifikan terhadap Keputusan Pembelian, elanjutnya variabel Promosi berpengaruh seara signifikan terhadap variabel keputusan pembelian. Hasil statistik uji F menunjukkan bahwa secara simultan variabel Kualitas Produk, Harga dan Promosi berpengaruh signifikan terhadap keputusan pembelian. Hasil analisis determinasi menujukan ketiga variabel bebas dalam penelitian ini mampu menjelaskan terhadap variasi naik turunnya Keputusan Pembelian Cho-sik di Kabupaten Sikka sebesar 44,4%.  

Dewi Septiyani; Heri Prabowo; Rauly Sijabat

Master Manajemen 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

The cosmetics industry in Indonesia is experiencing rapid growth, encouraging local brands such as Somethinc to continuously innovate in their marketing strategies. This study aims to analyze the influence of social media marketing, online consumer reviews, and price perception on purchase intention of Somethinc products, especially among Generation Z in Semarang City. Brand image is tested as a mediating variable in the relationship between these three factors and purchase intention. This study uses a quantitative approach with a survey method of 399 Generation Z respondents who are Somethinc product users. The sample was determined using a purposive sampling technique and refers to the Slovin formula. Data processing and analysis were carried out using path analysis techniques with the help of SmartPLS 3 software. The results show that social media, online consumer reviews, and price perception have a positive and significant influence on Somethinc's brand image. In addition, brand image is also proven to have a positive and significant influence on consumer purchase intention. However, social media marketing does not directly have a significant influence on purchase intention. In contrast, online consumer reviews and price perception have a positive and significant direct influence on purchase intention. Brand image acts as a strong mediator in strengthening the influence of these three independent variables on purchase intention. These findings suggest that Something needs to strengthen its engaging and interactive social media content strategy, collaborate with influencers, and build two-way communication to enhance its brand image, which will ultimately drive purchasing interest from young consumers.

Pratiwi , Puspita Siswi; Sugiyarti , Gita; Sulistiyani, Sulistiyani

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh orientasi kewirausahaan dan orientasi pembelajaran terhadap kinerja pemasaran baik secara langsung maupun tidak langsung melalui inovasi sebagai variabel mediasi. Populasi yang digunakan adalah seluruh pelaku industri kecil makanan dan minuman di Kabupaten Kendal, dengan ukuran jumlah sampel yang digunakan adalah 100 responden. Teknik pengambilan sampel menggunakan simple random sampling. Sumber data yang digunakan data primer, dengan metode pengumpulan data kuesioner. Teknik analisis data yang digunakan adalah Structural Equation Modeling-Partial Least Square (SEM-PLS). Hasil penelitian menjelaskan jika orientasi kewirausahaan berpengaruh positif dan signifikan terhadap kinerja pemasaran, orientasi pembelajaran berpengaruh positif dan signifikan terhadap kinerja pemasaran, dan inovasi berpengaruh positif dan signifikan terhadap kinerja pemasaran. Hasil penelitian juga menjelaskan jika orientasi kewirausahaan berpengaruh positif dan signifikan terhadap inovasi, dan orientasi pembelajaran berpengaruh positif dan signifikan terhadap inovasi. Hasil uji mediasi diperoleh bahwa inovasi dapat memediasi pengaruh orientasi kewirausahaan terhadap kinerja pemasaran, dan inovasi dapat memediasi pengaruh orientasi pembelajaran terhadap kinerja pemasaran.

purwanto, edy

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini merupakan studi pengaruh motivasi kerja dan kepemimpinan melalui kepuasan kerja terhadap kinerja pada karyawan koperasi simpan pinjam masa pandemi Covid–19 di Brebes. Populasi penelitian ini adalah beberapa pegawai Koperasi Simpan Pinjam Arta Graha Mandiri, Buana Arta Prima dan Anugrah Tani Makmur Kantor Cabang Utama Brebes yang berjumlah  250 orang. Metode pengumpulan data yang digunakan adalah kuesioner. Uji instrument penelitian ini menggunakan uji validitas dan uji reliabilitas. Teknik analisis menggunakan analisis regresi berganda. Hasil uji analisis berganda adalah motivasi kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. Kepemimpinan berpengaruh positif dan signifikan terhadap kinerja karyawan. Motivasi  kerja berpengaruh positif dan signifikan terhadap kepuasan kerja. Kepemimpinan berpengaruh positif dan signifikan terhadap kepuasan kerja. Kepuasan kerja berpengaruh positif dan signifikan terhadap kinerja karyawan. bahwa kepuasan kerja dapat memediasi atau memperkuat pengaruh variabel motivasi kerja terhadap kinerja karyawan. Kepuasan kerja dapat memediasi atau memperkuat pengaruh variabel kepemimpinan terhadap kinerja karyawan pada koperasi simpan pinjam di Brebes.

Legiman; Darmanto, Susetyo; Widayati, Tri

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh motivasi berprestasi dan pembelajaran organisasi terhadap kinerja pegawai baik secara langsung maupun tidak langsung melalui perilaku kerja inovatif pada pegawai Kecamatan Pemalang. Populasi yang digunakan dalam penelitian ini adalah seluruh pegawai yang bekerja di Kecamatan Pemalang yang berjumlah 93 pegawai. Dengan teknik pengambilan sampel menggunakan metode sensus atau sampel jenuh, jumlah sampel yang digunakan sebanyak 93 responden. Sumber data yang digunakan adalah data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah Partial Least Square. Hasil penelitian menunjukkan bahwa motivasi berprestasi berpengaruh positif dan signifikan terhadap kinerja pegawai, pembelajaran organisasi berpengaruh positif dan signifikan terhadap kinerja pegawai. Motivasi berprestasi berpengaruh positif dan signifikan terhadap perilaku kerja inovatif, pembelajaran organisasi berpengaruh positif dan signifikan terhadap perilaku kerja inovatif. Perilaku kerja inovatif berpengaruh positif dan signifikan terhadap kinerja karyawan. Hasil uji mediasi menunjukkan bahwa perilaku kerja inovatif dapat memediasi pengaruh motivasi berprestasi terhadap kinerja pegawai, dan perilaku kerja inovatif dapat memediasi pengaruh pembelajaran organisasi terhadap kinerja pegawai.  

Kristianasari, Lucy

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh pengembangan karir, budaya kerja organisasi dan kepuasan konsumen terhadap kinerja pegawai baik secara langsung maupun tidak langsung melalui perilaku kerja inovatif pada Pegawai Sekretariat Daerah Kabupaten Pekalongan. Populasi yang digunakan pada penelitian ini adalah pegawai yang bekerja di Pegawai Sekretariat Daerah Kabupaten Pekalongan dengan jumlah 150 orang pegawai, dengan teknik pengambilan sampel dengan menggunakan rumus slovin, maka jumlah sampel yang digunakan sebanyak 110 responden. Sumber data yang digunakan data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah Partial Least Square. Hasil penelitian menunjukkan bahwa pengembangan karir dan budaya kerja berpengaruh positif dan gignifikan terhadap kinerja pegawai. Pengembangan karir dan budaya kerja berpengaruh positif dan signifikan terhadap kepuasan kerja.

Novitasari, Ade; Suparjo; Sulistiyani

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menguji pengaruh employee engagement dan motivasi intrinsik terhadap kinerja pegawai, dan menguji employee engagement dan motivasi intrinsik terhadap pembelajaran organisasi, serta menguji employee engagement dan motivasi intrinsik terhadap kinerja pegawai melalui pembelajaran organisasi. Populasi yang digunakan dalam penelitian ini adalah 84 pegawai Pasar Randudongkal Kabupaten Pemalang. Teknik analisis data yang digunakan dalam penelitian adalah analisis deskriptif dan inferensial. Pengujian 7 hipotesis menggunakan Structural Equation Modelling Partial Least Square (PLS). Hasil penelitian menunjukkan terdapat pengaruh positif dan signifikan employee engagement terhadap kinerja pegawai, motivasi intrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai, employee engagement pengaruh positif dan signifikan terhadap pembelajaran organisasi, motivasi intrinsik berpengaruh positif dan signifikan terhadap pembelajaran organisasi, employee engagement berpengaruh positif dan signifikan terhadap kinerja pegawai melalui pembelajaran organisasi, motivasi intrinsik berpengaruh positif dan signifikan terhadap kinerja pegawai melalui pembelajaran organisasi.

Wahyuni, Sri

Innovation, Theory & Practice Management Jour 2025 Universitas 17 Agustus 1945 Semarang

Penelitian ini bertujuan untuk menganalisis pengaruh kepuasan konsumen dan variasi barang dagangan terhadap kinerja pedagang baik secara langsung maupun tidak langsung melalui inovasi pada pedagang di objek pantai Widuri Pemalang. Populasi yang digunakan pada penelitian ini adalah pembeli yang ada di Pantai Widuri Kabupaten Pemalang dengan jumlah 129 responden, pengambilan sampel dengan menggunakan rumus slovin, maka jumlah sampel yang digunakan sebanyak 98 responden. Sumber data yang digunakan data primer, dengan metode pengumpulan data kuesioner. Teknik analisis yang digunakan adalah Partial Least Square. Hasil penelitian menunjukkan bahwa kepuasan konsumen dan variasi barang daganangn  berpengaruh positif dan signifikan terhadap kinerja pedagang. Kepuasan konsumen dan variasi barang daganangn  berpengaruh positif dan signifikan terhadap inovasi.

Stephanie Angelina; Ninuk Dewi Kusumaningrum

Jurnal Kendali Akuntansi 2025 International Forum of Researchers and Lecturers

Timeliness of financial reporting is crucial for maintaining company transparency and credibility, especially in uncertain environmental conditions. This study attempts to evaluate the impact of environmental uncertainty on audit report lag, moderated by corporate governance mechanisms (through the proportion of independent commissioners, audit committee size, and audit quality). This study applies a quantitative methodology, utilizing data from 106 companies in the consumer cyclicals sector from 2020–2023, and analyzed using multiple linear regression. The findings of the study demonstrate that environmental uncertainty has positive significant effect on audit report lag. Audit committee size was found to weaken this relationship, while the percentage of commissioners who are independent and audit quality did not act as moderators. The ineffectiveness of independent commissioners is attributed to their limited direct influence on reporting policies, whereas Big Four auditors tend to prioritize prudence, thereby extending the audit process. These findings have implications for companies to enhance the effectiveness of internal oversight in responding to external dynamics to minimize audit report lag.

Dimas Realino; Yohanes Pieter Pedor Parera

Nian Tana Sikka : Jurnal ilmiah Mahasiswa 2025 Fakultas Ekonomi & Bisnis, Universitas Nusa Nipa

Isu perubahan iklim dan meningkatnya kesadaran masyarakat terhadap lingkungan mendorong industri pariwisata untuk menerapkan praktik berkelanjutan, termasuk penggunaan produk ramah lingkungan. BudiSun Resort Maumere merupakan salah satu resort di Nusa Tenggara Timur yang telah mengadopsi prinsip-prinsip ramah lingkungan dalam operasionalnya. Namun, masih diperlukan kajian mengenai sejauh mana praktik tersebut memengaruhi keputusan konsumen. Penelitian ini bertujuan untuk menganalisis pengaruh Green Product, Brand Image, dan Environmental Awareness terhadap Purchase Intention konsumen pada BudiSun Resort Maumere. Pendekatan yang digunakan adalah kuantitatif dengan metode survei terhadap 150 responden yang pernah menginap di resort tersebut. Instrumen penelitian berupa kuesioner dan data dianalisis menggunakan regresi linier berganda dengan bantuan SPSS 25. Hasil analisis menunjukkan bahwa secara simultan ketiga variabel berpengaruh signifikan terhadap Purchase Intention (R² = 0,827; F = 231,894; sig = 0,000). Secara parsial, Brand Image (β = 0,321; sig = 0,000) dan Environmental Awareness (β = 0,651; sig = 0,000) berpengaruh positif dan signifikan, sedangkan Green Product tidak berpengaruh signifikan (β = –0,056; sig = 0,354). Temuan ini menegaskan pentingnya membangun citra merek yang kuat dan meningkatkan kesadaran lingkungan konsumen dalam strategi pemasaran pariwisata berkelanjutan.

Ramdanil Fajar; Sri Ramadhani; Muhammad Lathief Ilhamy Nasution

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

This study aims to determine the effect of Islamic branding and Islamic service quality on customer loyalty at PT Bank Muamalat Indonesia, Tbk, Medan Balai Kota Branch, with customer satisfaction as an intervening variable. This is a quantitative study. Data collection used a questionnaire with a sample size of 100 respondents using a random sampling technique. The obtained data were then processed using SPSS 25. Instrument tests used included validity and reliability tests. The classical assumption tests used included normality, multicollinearity, and heteroscedasticity. Hypothesis testing used t-tests, f-tests, and coefficient of determination tests. Data analysis used path analysis. The results of the first t-test indicate that Islamic branding, Islamic service quality, and customer satisfaction have a positive and significant effect on customer loyalty. The results of the second t-test indicate that Islamic branding and Islamic service quality have a positive and significant effect on customer satisfaction. Customer satisfaction can mediate the relationship between Islamic branding and service quality.