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Analytics

Widya Rahayu; Helviana Hasibuan; Yuni Franciska Br Tarigan

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The digital transformation in Indonesia’s banking sector has significantly increased the use of digital banking services; however, it has not been fully accompanied by optimal customer trust. This study aims to examine the effect of perceived risk, data privacy protection, and digital service quality on customer trust, both partially and simultaneously. A quantitative approach was employed using survey data collected from 150 digital banking users in Indonesia. Data were analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results indicate that perceived risk has a negative and significant effect on trust, while data privacy protection and digital service quality have positive and significant effects on trust. Simultaneously, all variables significantly influence trust, with an R² value of 0.672, indicating strong explanatory power. Compared to prior studies, this research contributes novelty by integrating these three variables into a comprehensive model. The findings reveal that digital service quality is the most dominant factor influencing customer trust. This study concludes that enhancing customer trust requires an integrated approach through effective risk management, strengthened data protection, and continuous improvement in digital service quality.

Rinaldi Bursan

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Algorithmic technologies are widely used in contemporary marketing strategies due to the growth of the digital economy. Digital companies can evaluate consumer activity data in real time and provide highly personalized digital experiences thanks to artificial intelligence-based solutions, especially machine learning. In addition to examining how algorithmic governance and surveillance capitalism affect algorithmic personalization, this study looks into how these mechanisms affect consumer engagement, purchase intention, and perceptions of hyperreality within the digital market ecosystem. 356 active users of digital platforms, such as social media and e-commerce, were surveyed as part of this study's quantitative methodology. The links between the constructs in the suggested conceptual model were examined through data analysis using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results show that the development of algorithmic personalization systems is strongly influenced by data-driven capitalism practices and algorithmic governance. Additionally, it has been demonstrated that algorithmic personalization improves customers' sense of hyperreality and increases their interaction with digital platforms. Additionally, the study shows that the most powerful factor influencing purchase intention is consumer interaction. By combining viewpoints from technology, the political economics of data, and hyperreality theory into a thorough empirical framework, these findings add to the body of knowledge on digital marketing.

Alip Suryo Abdillah; Dorojatun Prihandono

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The digital era has fundamentally transformed the market landscape, requiring e-commerce platforms to understand the determinants of consumer behavior. This study aims to analyze the role of E-commerce Trust as a mediating variable in the relationship between Perceived Ease of Use, Perceived Usefulness, and Perceived Enjoyment on Purchase Intention. Using a quantitative approach, data was collected from 326 active users of the Lazada platform in Central Java. Data analysis was conducted using the Structural Equation Modeling-Partial Least Squares (SEM-PLS) method. The results show that the three main factors ease, usefulness, and enjoyment have a positive and significant influence on Brand Trust and consumer Purchase Intention directly. Furthermore, it was found that E-commerce Trust acts as a crucial mediator that strengthens Purchase Intention through positive user experience. Theoretically, this study strengthens the Technology Acceptance Model (TAM) framework and the context of Cross-Border E-commerce (CBEC) in the digital retail industry. Practically, these findings emphasize the importance of optimizing platform features to enhance transaction convenience and security and build long-term loyalty. The research's implications suggest that platform managers should focus on both aesthetics and functionality to create a credible and enjoyable digital shopping ecosystem for consumers in developing regions.

nur haliza riang saputri; Suwarno

Jurnal Ekonomi, Akuntansi, dan Perpajakan 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to examine the impact of digital transformation in accounting and the effectiveness of internal control systems on the quality of financial reports in an integrated logistics services company. The method used is a quantitative approach using Structural Equation Modeling-Partial Least Squares (SEM-PLS), with data collected from 35 respondents who are involved in financial and accounting activities within the company. The analysis focuses on evaluating the relationships between digital transformation, internal control systems, and financial reporting quality. The research findings indicate that digital transformation in accounting (coefficient = 0.658; p-value = 0.000) and internal control systems (coefficient = 0.308; p-value = 0.023) have a positive and significant effect on the quality of financial reports. Furthermore, the coefficient of determination (R²) value of 0.822 shows that both independent variables are able to explain 82.2% of the variation in financial report quality, while the remaining percentage is influenced by other factors outside the model. These results confirm that the implementation of digital technology supported by an effective internal control system can significantly improve the accuracy, relevance, timeliness, and reliability of financial reporting in organizations.

I Putu Wisnu Segara; Luh Putu Mahyuni

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of incentives and physical work environment on employee performance with motivation as a mediating variable at the Denpasar City Cultural Office. This study uses a quantitative approach with a survey method. The research population was all employees of the Denpasar Cultural Office totaling 54 people, all of whom were sampled using saturated sampling techniques. Data were collected through a questionnaire with a Likert scale and analyzed using Structural Equation Modeling based on Partial Least Square (SEM-PLS). The results of the study showed that incentives had a positive and significant effect on employee performance, while the physical work environment did not have a significant effect on employee performance. In addition, motivation has a positive and significant effect on employee performance. Mediation testing showed that motivation was able to mediate the influence of incentives on employee performance, but was unable to mediate the influence of the physical work environment on employee performance. These findings indicate that improving employee performance is more effective through providing the right incentives and increasing work motivation compared to improving the physical work environment alone.

Hermanto, Andi; Syahril, Syahril; Airul Syahrif

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

Stock market volatility represents a key indicator of financial market uncertainty, particularly in emerging economies where market structures are still evolving and are highly sensitive to global shocks. This study aims to analyze and compare the volatility dynamics of stock markets in four Asian emerging economies: Indonesia, India, Malaysia, and Thailand. The research employs a quantitative approach using daily stock index data from January 2011 to January 2026 obtained from Yahoo Finance. Stock returns are calculated using logarithmic transformation and analyzed using the Generalized Autoregressive Conditional Heteroskedasticity (GARCH(1,1)) model. Prior to model estimation, stationarity and ARCH effect tests are conducted to ensure the validity of volatility modeling. The empirical findings indicate that all return series exhibit non-normal distribution, strong volatility clustering, and significant ARCH effects. The estimation results show that both ARCH and GARCH parameters are statistically significant, with persistence levels close to unity across all markets, implying that volatility shocks tend to persist over a long period. These findings suggest that emerging stock markets in Asia are highly sensitive to external shocks and exhibit long-memory volatility behavior. The results provide important implications for investors and policymakers in designing effective risk management and market stabilization strategies.

Nodya Melinda Noori; Ediansyah Ediansyah; Nofierni Nofierni

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study aims to evaluate the determinants of organizational sustainability within the Doctor Peduli Foundation (doctorSHARE), specifically regarding its Floating Hospital program. Specifically, it examines the influence of stakeholder support and operational efficiency on organizational sustainability, while analyzing the role of organizational innovation as a mediating variable in ensuring the continuity of medical services in remote areas. Employing a quantitative approach with a survey method, data were collected from 81 respondents comprising staff and volunteers directly involved in the Floating Hospital's operations. Structural Equation Modeling (SEM) was utilized to analyze the data and test the proposed hypotheses.The results reveal that stakeholder support does not have a significant direct impact on either organizational sustainability or innovation performance. Conversely, operational efficiency emerged as a dominant factor with a significant positive influence. Furthermore, organizational innovation was found to play a crucial role as a mediator, strengthening the impact of operational efficiency on organizational sustainability.This study concludes that the sustainability of non-profit organizations such as doctorSHARE is determined more by management's ability to optimize internal resources efficiently and innovatively than by reliance on external support. Consequently, strengthening internal operational systems should be a primary strategic priority to ensure long-term organizational existence.

Sendy Claudia; Suhardi, Suhardi

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to elaborate on the determinants of consumer purchasing decisions by emphasizing the role of social media, trust levels, and product quality in the Blibli e-commerce ecosystem in Batam City. The applied methodological framework is based on a descriptive quantitative approach involving 204 respondents with active transaction track records, selected through a purposive sampling technique based on the Jacob Cohen formula to ensure proportionality and validity of sample representation. Empirical data were collected through a structured questionnaire, then processed using comprehensive statistical analysis stages that include instrument validity and reliability testing, classical assumption evaluation, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. The analysis results revealed that social media intensity contributed 14.1% to purchasing decisions, trust influenced 36.0%, while product quality influenced 40.4%. The coefficient of determination (R²) value of 86.4% indicates that the three exogenous variables simultaneously have substantial explanatory power towards variations in purchasing decisions. The t-test and F-test findings consistently confirm the significant influence of both individual and collective factors, thus confirming that strengthening digital presence, platform credibility, and consistent product quality are strategic foundations in guiding the preferences and purchasing intentions of Blibli consumers in Batam City.

Larra Vebiola; Muhammad Haldy

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study aims to comprehensively examine the role of brand image, trust, and promotional intensity in shaping purchasing decisions for Maybelline two-way cake cosmetic products in Batam City. The implemented research design adopted a descriptive quantitative approach involving 204 participants who had actual experience in purchasing the product in question. Respondents were determined through purposive sampling technique based on Jacob Cohen's calculations to ensure empirical representativeness of the research sample. Primary data were collected through the distribution of structured questionnaire instruments, then processed and analyzed using hierarchical statistical stages that included testing the validity and reliability of the instrument, verification of classical assumptions, multiple linear regression modeling, and hypothesis testing through partial (t) and simultaneous (F) tests. Empirical findings indicate that brand image contributes 23.9% to purchasing decisions, trust influences 39.1%, while promotion contributes the most dominant influence at 14.7%. The coefficient of determination (R²) value of 82.9% indicates that the three independent variables are simultaneously able to explain variations in consumer purchasing decisions in a substantial proportion. The results of both partial and simultaneous tests confirm a positive and significant influence between brand image, trust, and promotion on purchasing decisions for Maybelline cosmetics in Batam.

Dhea Kiran Euunike; Wasiman, Wasiman

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study was conducted to systematically explore the influence of the level of ease of transactions and the quality of e-commerce services on the process of determining consumer purchasing decisions in Batam City. The research framework was built with a descriptive-oriented quantitative approach through the involvement of 100 respondents who actively utilize digital transaction services, which were determined using a purposive sampling technique based on the Lemeshow formulation to ensure the adequacy and representativeness of the sample. Empirical data were collected through a structured questionnaire and then processed using statistical analysis stages that included testing the validity and reliability of the instrument, evaluation of classical assumptions, multiple linear regression modeling, and verification of hypotheses through t-tests and F-tests. The results of data processing revealed that the variable of ease of transactions contributed 18.8% to purchasing decisions, while service quality contributed an influence of 63.5%. The coefficient of determination (R²) reaching 73.3% indicates that both independent variables simultaneously have substantial explanatory power towards variations in consumer purchasing behavior. Both partial and simultaneous testing confirmed a significant influence, thus confirming that simplifying transaction mechanisms and strengthening digital service quality are strategic determinants in driving e-commerce consumer purchasing decisions in Batam City.

Nabilah Qurrotul ‘Aini; Maria Yovita R. Pandin

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The increasingly tight competition in the textile and garment industry has led to the optimal management of capital structure and microfinance to increase the value of the company. This study aims to analyze the influence of microfinance and capital structure on the value of the company with profitability as an intervening variable. The method used is a quantitative method with secondary data obtained from the financial reports of textile and garment companies registered in the Indonesian Financial Services Authority for the period 2020–2024. Data analysis was conducted using Structural Equivalence Modeling-Partial Least Square (SEM-PLS). The results of the study indicate that microfinance has a positive and significant effect on profitability and firm value. Meanwhile, capital structure has a positive but insignificant effect on profitability and a negative and insignificant effect on firm value. Profitability is proven to have a positive and significant effect on firm value, but is unable to mediate the influence of microfinance and capital structure on firm value. Thus, the findings of this study confirm that profitability fails to be an integrating variable.

Utami Pratiwi; Lestari Wuryanti; Ayu Nursari

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the effects of word of mouth, peer influence, and promotion on exercise decisions at gymnasiums in Bandar Lampung City, with hedonic motivation as a mediating variable. Drawing on the Theory of Planned Behavior and consumer behavior perspectives, the research employed a quantitative causal-associative design. Data were collected through structured questionnaires from 100 active members of four gymnasiums and analyzed using Partial Least Squares - Structural Equation Modeling (PLS-SEM) with SmartPLS . The results indicate that word of mouth, peer influence, and promotion have positive and significant effects on hedonic motivation and on exercise decisions. Hedonic motivation also exerts a positive and significant effect on exercise decisions, suggesting that pleasurable and emotionally rewarding fitness experiences reinforce consumers' intention to engage in regular gym- based exercise. Mediation analysis further reveals that hedonic motivation significantly channels the effects of peer influence and promotion on exercise decisions, while the indirect effect of word of mouth is also significant, although its negative coefficient warrants careful interpretation. These findings demonstrate that exercise decisions are shaped not only by utilitarian health considerations but also by social influence, promotional exposure, and affective consumption experiences. The study provides practical insights for gym managers in designing service and marketing strategies that strengthen customer engagement and sustained participation.

Muhammad Tody Arsyianto; Sudarmiatin Sudarmiatin; Heri Pratikto

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Small and medium-sized enterprises (SMEs) play a central role in the Indonesian economy, yet their internationalization remains limited. This condition indicates that many SMEs have not fully transformed innovation and digitalization into strategic capabilities that support broader market expansion. This study examines the effects of innovation and digitalization on SME internationalization from the strategic capability perspective. A quantitative explanatory design with a cross-sectional survey was employed. The sample consisted of 200 SME owners or main managers in East Java selected through purposive sampling. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The simulated results indicate that innovation and digitalization positively contribute to SME internationalization through product value enhancement, business process efficiency, and broader market reach. These findings suggest that SME internationalization is more likely to emerge when innovation and digitalization are integrated as strategic capabilities rather than treated as isolated initiatives.

Fachrudy Asj’ari; Bisma Arianto; Yanus Sumitro; Milla Cendy Audia; Aristyanto, Erwan

International Journal of Economics, Commerce, and Management 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The research aims to find out and lyze the influence of employee empowerment on goal orientation through work accurancy at the Gempolkrep Sugar Factory, Gedeg district, Mojokerto Regency. The research method used is a quantitative research method with the number of samples used as many as 117 respondents using probability sampling techniques with proportionate random sampling techniques. The method used in the collection of data this study is to use a questionaire method with a scale os assesment using the likert scale. The data analysis technique used in this study is using SEM (stuctural equation modeling) with analysis test tools using IBM SPSS AMOS Statistics Version 22 software. The results showed that : 1) Employee empowerment has a significant and positive effect on the work accurancy of the Gempolkrep Sugar Factory in Mojokerto Regency. 2) Eployee empowerment has an significant and negative effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency. 3) Work accurancy has an significant and positive effect on the goal orientation of the Gempolkrep Sugar Factory in Mojokerto Regency.

Aulia Putri Evindra; Kemala Rita; Sandra Dewi

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Chronic Kidney Disease (CKD) is a growing global health concern that significantly affects patients’ quality of life. At Bhakti Asih General Hospital, Tangerang, the number of hemodialysis patients increased by 20.42% and dialysis procedures by 25.06% between 2023 and 2024. Despite this service expansion, preliminary findings revealed that 32% of patients reported poor quality of life, 31% experienced low engagement in care, 34% demonstrated low self-efficacy particularly in dietary and fluid management and 32% faced accessibility barriers. These findings indicate a gap between increased service volume and patient-centered outcomes. This study aimed to analyze the effects of patient engagement and self-efficacy on the quality of life of hemodialysis patients, with healthcare accessibility as a mediating variable. A quantitative cross-sectional design was employed. Active hemodialysis patients were selected using purposive sampling. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling (SEM).The results demonstrated that patient engagement and self-efficacy had significant positive effects on quality of life, both directly and indirectly through accessibility. Accessibility also significantly influenced quality of life and strengthened the relationships between patient engagement, self-efficacy, and quality of life.These findings highlight the importance of integrating patient engagement strategies, strengthening self-efficacy through education, and improving service accessibility to enhance quality of life among hemodialysis patients

Febri Sari Siahaan; Ety Nurhayaty; Rury Mulina; Mohamad Rizan

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study explores how social media–driven green marketing shapes sustainable consumer behavior through a systematic literature review. As concerns about sustainability intensify alongside rapid digital engagement, social media has emerged as a crucial platform for communicating environmental initiatives and influencing consumer responses. Despite this relevance, existing studies remain fragmented across theoretical, contextual, and methodological perspectives, limiting a holistic understanding of the topic. Using the PRISMA approach, this research reviews 42 empirical articles sourced from the Scopus database and analyzes them through the TCCM (Theory–Context–Characteristics–Method) framework. The findings show that most studies rely on intention-based theories, particularly the Theory of Planned Behavior, although there is a growing shift toward integrating social, psychological, and technology-oriented approaches. From a contextual standpoint, the literature is largely concentrated in Asian regions and younger demographics, which restricts broader generalization. Furthermore, results indicate that social media–driven green marketing does not directly affect sustainable behavior but works through important psychological mediators such as trust, engagement, and perceived value. These factors significantly influence how consumers interpret and respond to environmental messages online. The effectiveness of such marketing strategies is also shaped by cultural and demographic differences, making context a critical factor. Methodologically, most studies employ cross-sectional surveys and structural equation modeling, limiting the ability to capture causal and dynamic relationships. Overall, this study provides a structured synthesis, highlights research gaps, and suggests future directions, including cross-cultural analysis, stronger theoretical integration, and more rigorous research designs.

Hans Yurian Effendy; Aprilita Rina Yanti; Intan Silviana Mustikawati

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

In response to the evolving landscape of public healthcare services, hospitals are expected not only to maintain operational efficiency but also to adapt to the shifting needs and expectations of patients as healthcare consumers. The presence of non-BPJS patients in regional public hospitals plays a strategic role not only contributing to revenue diversification but also reflecting service quality, institutional competitiveness, and shaping public perception. The declining trend in outpatient visits by general patients at RSUD Balaraja over the past three years highlights the need to understand the factors influencing consumer behavior in determining revisit intentions. This study examines the effect of co-creation and hospital image on the revisit intention of outpatient general patients at RSUD Balaraja, with patient experience as a mediating variable. The research employed a quantitative explanatory design involving 278 outpatient general patients selected through purposive sampling. Data were collected via structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that patient experience plays a significant mediating role in shaping revisit intention among general outpatients at RSUD Balaraja. These findings confirm that patient experience serves as a central factor in post-service evaluation processes, which ultimately drive patients’ intention to return. Therefore, hospitals need to enhance patient involvement in service processes (co-creation), improve public perception of institutional image (hospital image), and develop patient-centered service systems as a key strategy to increase revisit intention among general outpatients.

Defi Cynthia Dewi; Rokiah Kusumapradja; Duta Liana; Noorsidi Aizuddin Bin Mat Noor

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study examines the impact of personality and work engagement on Organizational Citizenship Behavior (OCB), with work motivation serving as a mediating variable, among inpatient nurses at South Jakarta Type B Hospital. OCB is crucial for enhancing organizational performance and service quality, especially in healthcare settings, where nurses' extra-role behaviors significantly contribute to patient care. The research utilized a quantitative approach with a survey design, involving 143 nurses from infection and critical inpatient wards. Data were collected through structured questionnaires and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS). The results indicate that personality positively influences both work motivation and OCB. Work engagement also positively impacts work motivation and OCB. Additionally, work motivation significantly affects OCB and partially mediates the relationship between personality, work engagement, and OCB. These findings suggest that fostering nurses' work engagement and motivation, supported by positive personality traits, can enhance OCB, leading to better organizational performance and improved healthcare service quality.

Bastianus Alfian Juatmadja; Hosizah Markam; Natsir Nugroho

International Journal of Economics, Management and Accounting 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The implementation of Electronic Medical Records (EMR) has become an important element in improving healthcare service quality, efficiency, and patient safety in hospitals. However, the benefits of EMR depend not only on system availability but also on the quality of the information provided and how actively the system is used by healthcare professionals. This study aims to analyze the influence of electronic medical record content and perceived ease of use on the net benefits of EMR, with actual system use acting as an intervening variable. The research applied a quantitative approach with a cross-sectional design conducted at RSM Hospital. The population consisted of all general practitioners and specialist doctors working at the hospital, totaling 51 respondents, and the study used a total sampling technique. Data were collected through structured questionnaires measured using a Likert scale and analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results show that EMR content and perceived ease of use significantly influence the net benefits of EMR. Both variables also significantly affect the actual use of the system, while actual use significantly influences the benefits obtained. Furthermore, actual use mediates the relationship between EMR content, ease of use, and net benefits, indicating that better information quality and usability can encourage greater system utilization and maximize the advantages of EMR implementation.

Vicky Vicky; Erry Yudha; Wahyuni Dian Purwati

International Journal of Economics and Management Sciences 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The development of Digital Marketing and Electronic Word of Mouth (eWOM) has encouraged hospitals to adopt digital communication strategies to attract patients’ visit intentions. However, in public hospitals, the effectiveness of these strategies in influencing patient behavior still requires empirical validation. This study aims to analyze the influence of Digital Marketing and eWOM on patient visit intention, with Brand Awareness as an intervening variable at RSUD Cengkareng.This research employed a quantitative approach with an explanatory design. Data were collected from November to December 2025 from 100 general outpatient respondents selected using the Slovin formula and a simple random sampling technique. The data were gathered through structured questionnaires and analyzed using Structural Equation Modeling (SEM) with AMOS software.The results show that Digital Marketing and eWOM have a positive and significant effect on Brand Awareness. Both variables also significantly influence patient visit intention, with eWOM demonstrating the strongest effect. These findings indicate that information shared through digital platforms and patient recommendations plays an important role in shaping potential patients’ decisions to visit the hospital. However, Brand Awareness does not have a significant effect on patient visit intention and does not mediate the relationship between Digital Marketing, eWOM, and visit intention. This suggests that, in the context of RSUD Cengkareng as a public hospital, patients’ visit decisions are more directly influenced by digital information exposure and the credibility of online recommendations rather than by brand recognition alone.