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Lestari Wuryanti; Siti Auliya Putri; Ayu Nursari

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

Golf participation has increasingly become a lifestyle-oriented recreational activity that combines physical exercise, social interaction, and personal identity. However, participation decisions are not only shaped by individual interest, but also by demographic readiness, psychographic orientation, digital promotional exposure, and psychological commitment to the sport. This study aims to examine the influence of demographic factors, psychographic factors, and digital promotion on golf participation decisions in Bandar Lampung, with sport commitment as a mediating variable. A quantitative survey approach was employed using purposive sampling. Data were collected from 287 golf participants through a structured questionnaire measured with a five-point Likert scale. The data were analyzed using multiple linear regression and Sobel mediation testing. The findings show that demographic factors, psychographic factors, digital promotion, and sport commitment have positive and significant effects on golf participation decisions. Sport commitment was found to be the strongest predictor and significantly mediated the relationship between demographic factors, psychographic factors, digital promotion, and golf participation decisions. These results indicate that golf participation is influenced not only by access, lifestyle, and digital promotion, but also by the level of commitment developed by participants. This study contributes to sport marketing literature by integrating individual, psychological, and digital factors into one empirical model of golf participation behavior.

Nufus Farichah

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

The quick advancement of digital technology has drastically changed the social and religious life of Indonesian teenagers. The purpose of this study is to investigate how pupils at Al Muslim Junior High School's daily worship practices, self-control, and fear of missing out (FoMO) affect the principles of Islamic Religious Education (PAI). The study used a quantitative methodology with a causal and correlational design. All students in grades VII, VIII, and IX made up the study population for the 2025–2026 school year. Using the Slovin formula, a proportionate stratified sample of 171 students with a 5% margin of error was chosen. A five-point Likert scale questionnaire was used to gather data. The Pearson Product-Moment correlation (r > 0.30) was used to evaluate validity, while Cronbach's Alpha (α > 0.70) was used to test reliability. Multiple linear regression using SPSS version 26 was used for quantitative analysis, beginning with traditional assumption tests for heteroscedasticity (Glejser), multicollinearity (VIF), and normality (Kolmogorov-Smirnov). According to the analysis results, self-control had a substantial, favorable impact on the practice of PAI values, but FoMO had no significant influence (β = -0.034, p = 0.530).

Riana Tirsya; A. Rasikhu Z. Haramain

Student Scientific Creativity Journal 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the influence of a halal lifestyle on consumer preferences in selecting Sharia-compliant retail products. The study employed a Systematic Literature Review method, reviewing various empirical and conceptual studies published between 2017 and 2025. The analysis focused on the relationship between halal awareness, religiosity, ethical consumption values, and Muslim consumer behavior in making choices about Sharia-compliant retail products and services. The results indicate that a halal lifestyle is viewed not only as a form of compliance with Islamic law but also as a social identity and a modern consumption pattern that influences consumer purchasing decisions. Consumers with high levels of halal awareness and religiosity tend to have a greater preference for Sharia-compliant retail products that guarantee halal certification, quality, transparency, and ethical values ​​in their business processes. Furthermore, trust, Islamic brand image, and marketing strategies based on Islamic values ​​contribute to strengthening consumer loyalty to Sharia-compliant retail. This research provides managerial implications for Sharia-compliant retail businesses to develop innovative, educational, and tailored marketing strategies to meet the halal lifestyle needs of modern Muslims.

Johana Tania Arviana; Anita Oktavia; Catharina Aprilia Hellyani; Anna Triwijayati

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

The rapid growth of digital technology and social media has reshaped communication practices, consumer behavior, and marketing approaches, particularly among Generation Z, who are widely recognized as digital natives. For this generation, social media serves as a major channel for obtaining information and exploring product references before making purchase decisions. In this environment, influencer marketing has emerged as a prominent promotional approach because it can foster audience interaction, emotional connection, and trust more effectively than conventional advertising. This study examines the role of influencer marketing in shaping the digital behavior of Generation Z in Indonesia. A qualitative literature review method was employed by analyzing secondary sources drawn from academic journals, books, and related publications. The findings indicate that influencer marketing has a meaningful influence on information-seeking behavior, decision-making processes, and the level of digital engagement among Generation Z. Influencers are commonly viewed as more credible, relatable, and authentic sources of information. Furthermore, the effectiveness of influencer marketing is determined more by credibility, authenticity, and the quality of interaction than by follower count alone. These findings suggest that companies should adopt digital marketing strategies that are more interactive, personalized, and relationship-oriented in order to engage Generation Z more effectively.

Nola Safira; Wiralestari Wiralestari; Ilham Wahyudi; Enggar Diah Puspa Arum

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

This research investigates how Environmental, Social, and Governance (ESG) practices influence the tax liabilities of consumer cyclical companies in Indonesia between 2020 and 2024. By employing the Effective Tax Rate (ETR) as a proxy for tax burden, the study analyzes 160 data points from 32 purposively selected firms. Utilizing a Fixed Effect Model for panel data regression, the empirical results indicate that superior ESG performance significantly correlates with a higher ETR. This suggests that corporations with higher sustainability transparency tend to exhibit better tax compliance and avoid aggressive tax avoidance schemes. Grounded in stakeholder and legitimacy theories, these findings underscore that ethical ESG adoption strengthens public accountability and enhances the integrity of corporate governance within the Indonesian capital market.

Haniyah Kamilah Az-Zahra; Daroe Iswatiningsih

Jurnal Riset Rumpun Ilmu Pendidikan 2026 Lembaga Pengembangan Kinerja Dosen

This study is motivated by the importance of preserving local wisdom amid the flow of modernization that influences community life, particularly in the tradition of Ramadan Sahur Patrol in Kademangan Village, Pagelaran District, Malang Regency. This research aims to describe the implementation of the sahur patrol, identify the local wisdom values embedded within it, and analyze community responses to the tradition. The method used is qualitative with a cultural anthropology approach and a descriptive research design. Data were collected through interviews and documentation involving purposively selected informants, including community leaders, patrol participants, and local government officials. Data analysis was conducted using an interactive model consisting of data reduction, data display, and conclusion drawing. The results show that the sahur patrol is carried out in a structured manner by utilizing traditional musical instruments, involving cross-generational participation, and being integrated with the community’s religious activities. This tradition contains religious, social, educational, cultural, mutual cooperation, togetherness, and responsibility values. In addition, the community shows a highly positive response through active participation and support for the sustainability of the tradition. The implications of this study emphasize that the sahur patrol plays an important role as a medium for cultural preservation, strengthening social solidarity, and forming collective identity and character within the community.

Threesya Erin; Muhammad Fadli Luran; Amirullah Amirullah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the importance of maintaining consumer satisfaction amidst increasingly fierce competition in the culinary business, where Warteg Bunana faces challenges in the form of a decline in the number of customers over the past two years. The objective of this research is to determine and analyze the influence of social media promotion, location, and perceived value on consumer satisfaction at Warteg Bunana in Batam City. The research method used is a quantitative approach with a survey method through the distribution of questionnaires to 100 respondents selected using simple random sampling techniques. Data were analyzed using multiple linear regression analysis via SPSS software. The findings indicate that simultaneously, social media promotion, location, and perceived value have a significant effect on consumer satisfaction with an F value of 21,940 and a significance value of 0.000 < 0.05. Partially, all three variables also have a significant influence on consumer satisfaction. The coefficient of determination (R Square) of 0.407 shows that these variables explain 40.7% of consumer satisfaction. The implications of this research suggest that Warteg Bunana management needs to increase social media promotion consistently and maintain location comfort and service quality to improve consumers' perceived value on a sustainable basis

Nurul Handayani; Sabri Sabri; Amirullah Amirullah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This research is motivated by the vital role of clean water services and the need to optimize operational revenue at BLUD UPT Water Supply Management in Batam City. The study aims to analyze the influence of willingness to pay, ability to pay, and payment awareness on BLUD revenue achievement. A quantitative associative approach was employed, involving a population of 29,047 customers. A sample of 100 respondents was determined using the Slovin formula, and data were analyzed via multiple linear regression using SPSS software. The results indicate that, simultaneously, all three independent variables significantly affect revenue achievement with an F-value of 56.825 and a significance of 0.000. Partially, willingness to pay (t=8.279), ability to pay (t=11.020), and payment awareness (t=10.435) also exert a significant influence. These findings imply that higher community payment behavior directly increases institutional revenue. It is recommended that BLUD improves service quality and payment socialization to ensure sustainable revenue achievement.

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.

Kinanti Ranum Falina; Retno Yuni Nur Susilowati

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

This study investigates the effect of Corporate Social Responsibility (CSR) disclosure and political connection on corporate tax avoidance among mining companies listed on the Indonesia Stock Exchange (IDX) during the period 2020–2024. As CSR practices increasingly shape stakeholder expectations, questions arise as to whether such disclosures genuinely reflect ethical corporate behavior or are strategically employed to legitimize tax planning. In addition to CSR disclosure, political connection is examined as an external institutional factor that may influence firms’ tax behavior by reducing regulatory scrutiny and enforcement risk. CSR disclosure is measured using the Global Reporting Initiative (GRI) index, while tax avoidance is proxied by the Effective Tax Rate (ETR). Additionally, political connection is identified based on the presence of politically affiliated individuals in the firms’ board list. This study adopts a quantitative approach employing panel data linear regression analysis. The research population consists of mining companies consistently listed on the IDX during the observation period, with samples selected through purposive sampling, having 41 mining companies in total. This study aiming to contribute to academic discourse and practical implications for policymakers, investors, and regulators. The findings found that there are no significant effect between CSR disclosure and political connection on tax avoidance. The results of this study concluded that there are many factors both from internal and external that could affect tax avoidance activity in Indonesia’s mining companies yet was not covered in this study.

Raihan Muzaki; Deri Putra Liwando; Nana Apriana; Raisya Ratutiantri Pakusudewa

Akuntansi Pajak dan Kebijakan Ekonomi Digital 2026 Asosiasi Riset Ekonomi dan Akuntansi Indonesia

This study describes a comparative analysis of public financial systems in the ancient world, medieval Europe, and early Islam from a social justice perspective. The purpose of this study is to analyze the public financial systems of the ancient world, medieval Europe, and early Islam from a social justice perspective. The research method is qualitative. Data analysis was conducted using thematic analysis techniques through the stages of data reduction, data presentation, and conclusion drawing. The results of this study indicate that the ancient world had an administratively efficient financial system but was highly centered on the power of the ruler, resulting in high social inequality. In medieval Europe, the financial system was influenced by feudalism and religious values, but was fragmented and dependent on the elite, resulting in an unequal distribution of wealth. Meanwhile, early Islam presented a more structured financial system through the Baitul Mal (Financial Treasury) and instruments such as zakat, kharaj, and jizyah, oriented towards social justice and wealth redistribution. However, all three systems have their respective weaknesses, especially in aspects of implementation, accountability, and equity. This study concludes that social justice in the public financial system requires the integration of institutional efficiency, ethical values, and strong redistribution mechanisms.

Asty Amanda; Eli Agustami; Nurhudawi Nurhudawi

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

This study aims to analyze the understanding of Micro, Small, and Medium Enterprises (MSMEs) in Harjosari II Village regarding Islamic financial inclusion and its contribution to expanding access to business capital financing. Although the national financial inclusion index continues to increase, the implementation of Islamic financial inclusion still faces challenges at the grassroots level. This research used a descriptive qualitative method with data collection techniques consisting of observation, documentation, and in-depth interviews with MSME owners in Harjosari II Village and staff from KSPPS & BMT Syariah Sejahtera (SS) Medan. The findings show that MSME owners’ understanding of Islamic financial inclusion is influenced by religiosity and the perception of justice through the profit-sharing system. Islamic financial inclusion is implemented through a kinship approach and simplified administrative procedures for the informal sector. However, the main obstacles to expanding financing access include limited Islamic financial literacy, restricted financing ceilings, and entrepreneurs’ lack of confidence in formal banking procedures. Islamic financing contributes to increasing production capacity and providing spiritual peace of mind by offering capital alternatives free from usury (riba). This study recommends strengthening direct technical socialization and implementing more flexible financing ceiling policies to support MSME growth in suburban areas.

Annisa Oktaviani

Jurnal Ilmu Sosial, Bahasa dan Pendidikan 2026 Pusat Riset dan Inovasi Nasional

This study examines the role of spiritual intelligence in shaping students’ understanding of happiness in the digital era from an Islamic psychology perspective. Employing a qualitative phenomenological approach, the research involves university students who actively engage with social media. Data were collected through in-depth interviews, observations, and documentation, and analyzed using thematic analysis. The findings reveal a significant shift in the meaning of happiness, from a substantive and intrinsic concept to a more symbolic and externally driven construct influenced by digital culture and online validation. Nevertheless, spiritual intelligence functions as a reflective and stabilizing mechanism, enabling students to reinterpret happiness as a deeper, more meaningful inner state. From the perspective of Islamic psychology, true happiness (sa’adah) is grounded in closeness to God and the internalization of spiritual values in daily life. This study underscores the importance of spiritual intelligence in addressing psychological challenges in the digital age and fostering a more balanced and authentic sense of well-being among students.

Cecilia Indah Hapsari; Ery Tri Djatmika; Puji Handayati

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study is motivated by the increasing competition in the Muslim fashion industry, which encourages SMEs to develop effective marketing strategies to build brand image. The purpose of this study is to analyze the implementation of the marketing mix (4P) strategy in strengthening the brand image of Bell.Scraft SMEs. This research employs a qualitative approach using a case study design. Data were collected through interviews, observations, and documentation, and then analyzed using the data analysis techniques of Miles, Huberman, and Saldana, which include data condensation, data display, and conclusion drawing. The results indicate that the product aspect is carried out through continuous trend research and market needs analysis, the pricing aspect applies a combination of cost-based and value-based approaches, the distribution aspect utilizes a multichannel strategy through resellers, social media, and marketplaces, while the promotion aspect focuses on trust-based digital strategies through authentic content and influencers. Overall, the implementation of the marketing mix (4P) supports the strengthening of Bell.Scraft’s brand image amid market competition. The implications of this study suggest that the use of integrated and digital-based marketing strategies can enhance the competitiveness of SMEs and build long-term relationships with consumers.

Novia Tri Hidayanti; Kusna Djati Pratama

Jurnal Manajemen Riset Inovasi 2026 Pusat Riset dan Inovasi Nasional

This study investigates the impact of TikTok Live, viral content, and Fear of Missing Out (FOMO) on the purchasing decisions of Gen Z consumers in Jombang City for food and drink products. Social media, particularly TikTok, has rapidly expanded and functions as a potent digital marketing instrument. It influences consumer behavior through live broadcasting and the dissemination of viral content. The objective is to examine the influence of these three factors on purchasing decisions. This study employs a quantitative methodology. The data was obtained from surveys administered to 60 Gen Z participants who purchased food or beverages following exposure to TikTok advertising. Samples were selected by purposive sampling. Data were examined using multiple linear regression with SPSS software. Findings indicate that TikTok Live exerts a favorable and substantial impact on purchasing decisions. Viral material exerts no substantial impact. FOMO exerts a detrimental and substantial impact. The results indicate that TikTok live streaming effectively enhances consumer purchases, especially within the food industry.  

Devani Sephia Dewi; Adhi Prakosa; Guruh Ghifar Zalzalah

Jurnal Manajemen dan Ekonomi Bisnis 2026 Pusat Riset dan Inovasi Nasional

The food and beverage industry in Indonesia is growing rapidly through digital marketing, particularly through the role of influencers in influencing consumer preferences and purchase intentions. Several influencers are no longer merely collaborating with brands, but are also becoming business owners by leveraging their personal branding and follower base. However, when promoting their own products, the effectiveness of these strategies on purchase intentions is not always consistent. This study aims to examine the influence of the Theory of Planned Behaviour on purchase intention and analyse the role of Parasocial Relationship through influencer authenticity and influencer trustworthiness in regional cuisine at RM Padang Payakumbuah. The research uses a quantitative approach with data from 182 respondents in the Special Region of Yogyakarta, analysed using PLS-SEM. The results show that attitude and influencer authenticity do not have a significant effect on purchase intention, while subjective norm and perceived behavioural control have a significant effect. Furthermore, influencer trustworthiness strengthens the relationship between perceived behavioural control and purchase intention. These findings emphasise the importance of social recommendations, ease of purchase access, and building trust towards influencers.

Rizqi Kartika Wardani; Rian Adi Pamungkas; Intan Silviana Mustikawati

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

Digitalization in the healthcare sector is a strategic step to enhance efficiency, accuracy, and service quality. One of the key innovations gaining significant attention is the use of Electronic Medical Records (EMR). Purpose: This study aims to analyze nurse competence, social influence, and usability on actual use electronic medical record with perceived ease of use as intervening variable at Satya Negara Hospital. Methods: The research method used a quantitative approach with a cross-sectional design, involving 108 nurses as respondents selected through a saturated sampling technique. Data were collected using a questionnaire and analyzed using a Structural Equation Model (SEM) based on Partial Least Squares (PLS). Findings: The results indicate that nurse competence, social influence, and usability significantly affect the actual use of EMR. Additionally, perceived ease of use mediates these relationships, enhancing the adoption and utilization of EMR systems. Implications: The managerial implications of this study include the need to enhance nurse competency training, strengthen social support in the workplace, and improve the usability of the Electronic Medical Records (EMR) system to encourage more optimal use. This study also contributes to the development of literature on health information technology implementation by integrating human, social, and technical factors into the analytical model.

Leniman Zalukhu; Nelpina Hutagalung; Ika Widiya Pratiwi; Jasepto Roy Nainggolan; Adiwima Zebua

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

The development of information technology has transformed the way micro,small,and medium enterprises (MSMES) market their products and interact with consumers.social media now plays a crucial role as a primary tool in digital marketing strategies due to its ability to reach consumers widely, quickly, and interactively. This study aims to analyze how digital marketing strategies through social media can enhance consumer loyalityamong MSMES. This research employs a qualitative descriptive approach, collecting data through in-depth interviews, observation of social media activities, and documentation of several MSMEs in medan. The findings reveal that consistent implementation of digital marketing strategies through social media significantly improves consumer loyalty. The main factors influencing this improvement include engaging content quality, active interaction between sellers and customers, and the effective use of social media features such as paid advertisements and collaborations with local influencers. The study concludes that digital marketing strategies through social media not only boost sales but also strengthen long-term relationships between MSMEs and their customers. Therefore, optimizing social media utilization becomes a strategic step for MSMEs to remain competitive in the digital era.

Mega, Mega; Heni Susilowati

Jurnal Riset Rumpun Ilmu Ekonomi 2026 Lembaga Pengembangan Kinerja Dosen

This study examines the influence of employer branding and social media on job application intention, with corporate reputation serving as a mediating variable at PT Prima Indah Lestari in the digital era. A quantitative explanatory approach with a causal research design was employed. Data were collected from 96 prospective employees selected through purposive sampling using a questionnaire. The data were analyzed using IBM SPSS Statistics, applying multiple linear regression analysis and the Sobel test. The findings indicate that employer branding, social media, and corporate reputation positively and significantly affect job application intention, both partially and simultaneously. Furthermore, the results confirm that corporate reputation significantly mediates the relationship between employer branding and social media on job application intention.

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.