Kajian Ekonomi dan Bisnis

PENGARUH INFLUENCER MARKETING DAN WORD OF MOUTH TERHADAP KEPUTUSAN PEMBELIAN DI PLATFORM E-COMMERCE DENGAN BRAND IMAGE SEBAGAI MEDIASI PADA TIKTOK SHOP

2025-03-20T06:04:15+00:00

This research examines the impact of Influencer Marketing and Word of Mouth (WOM) on purchasing decisions on the TikTok Shop e-commerce platform, with Brand Image as a mediating variable. The study utilizes a sample of 210 respondents, selected using purposive sampling, who have purchased products on TikTok Shop at least once. Data were collected through questionnaires distributed via social media and analyzed using the Structural Equation Modeling (SEM) method with SmartPLS 4.0 software. The results show that Influencer Marketing and WOM significantly influence purchasing decisions and Brand Image. Furthermore, Brand Image significantly mediates the relationship between Influencer Marketing, WOM, and purchasing decisions. The findings emphasize the critical role of Influencer Marketing and WOM in enhancing Brand Image and encouraging purchasing decisions among consumers. The research highlights that WOM has a more substantial impact on Brand Image than Influencer Marketing, showcasing its effectiveness as a strategy in shaping consumer perceptions.

PENGARUH PENGELOLAAN DANA DESA TERHADAP KESEJAHTERAAN MASYARAKAT DESA DI KABUPATEN BANTUL

2025-05-22T07:27:28+00:00

The Village Fund is allocated by the central government to every village in Indonesia with the aim of equitable development, improving village infrastructure and improving the welfare of village communities. Village funds are public funds that are used for the benefit of the general public. The management and use of village funds must be carried out based on the principles of accountability, transparency, and involve the community from budget preparation to reports that must be accountable to the public or the general public. The management of the Village Fund that is accountable, transparent, and has community involvement is an obligation for the village government, so that it is hoped that the objectives of the Village Fund will be achieved, namely to realize the welfare of the village community. Community involvement in the management of the Village Fund can also support the success of development. This study aims to examine the effect of Village Fund management on the welfare of village communities in Bantul Regency. The study used primary data collected from community respondents in village areas in Bantul Regency. The results of this study are accountability and community participation in using village funds affect the welfare of village communities. However, transparency in the use of village funds has no effect on the welfare of village communities.

PENGARUH PROFITABILITAS, LIKUIDITAS, PERTUMBUHAN LABA, DAN STRUKTUR MODAL TERHADAP KUALITAS LABA PADA PERUSAHAAN SEKTOR CONSUMER NON-CYCLICALS YANG TERDAFTAR DI BEI PERIODE 2021-2023

2025-05-26T04:09:59+00:00

This study aims to examine the effect of profitability, liquidity, earnings growth, and capital structure on earnings quality in Consumer Non-Cyclicals sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021-2023 period. The research method used is a quantitative approach with multiple linear regression analysis techniques. The data used is secondary data obtained from the financial statements of companies listed on the IDX. The research sample was selected using purposive sampling method with a total sample size of 39 companies over a three-year period, so that the total observations used were 117. The results showed that profitability (ROA) partially affects earnings quality. Liquidity (CR) partially has no effect on earnings quality. Earnings growth (GP) partially has no effect on earnings quality. Capital structure (DER) partially has an influence on earnings quality. Simultaneously profitability, liquidity, earnings growth, and capital structure affect earnings quality

The Influence of Player Satisfaction, Virtual Item Value, and Collaboration Branding on Purchase Intention Gacha in the Japanese Game "Pigg Party"

2025-06-03T05:27:41+00:00

ABSTRACT

The purpose of this study is to examine the effect of Player Satisfaction, Virtual Item Value, and Collaboration Branding of PIGG PARTY gacha. Gacha in free-to-play games can be done with free game coins/tickets and obtained normal to rare items that can be done by purchasing game coins with real money. This study used primary data collected from respondents who were PIGG PARTY players with the minimum age of 17 years old and had been purchasing gacha. The respondent were approached through PIGG PARTY Facebook group, Discord, WhatsApp and in PIGG PARTY game who were given the link to the online questionnaire set in google form which provided 100 data. The technique for analyzing data was Structural Equation Modeling - Partial Least Square (SEM-PLS) using the SmartPLS 3.0 application. With the results of this study explained that: 1) Player Satisfaction has a possitively affects on Purchase Intention, 2) Virtual Item Value significantly and positively affects on Purchase Intention, 3) Collaboration Branding has a significantly positive.

Keywords: satisfaction player, virtual item value, Collaboration Branding, purchase intention

MEMAHAMI PENGARUH SHORT VIDEO CONTENT TIKTOK TERHADAP USER ENGAGEMENT: PERAN MEDIASI COGNITIVE ABSORPTION PADA GEN Z KABUPATEN KLATEN

2025-06-03T05:31:32+00:00

Abstract

This study investigates the impact of TikTok short video content on user engagement among Gen Z in Klaten County, Indonesia, with cognitive absorption serving as a mediating variable. TikTok, a short-video platform renowned for its brief, engaging, and algorithmically personalized content, has witnessed exponential growth, particularly among younger users. The study involved 120 active TikTok users aged 18-26. The analysis utilized SmartPLS software to assess the validity and reliability of the measurement model, followed by an evaluation of the structural model. The results demonstrate that short video content significantly influences user engagement both directly and indirectly through cognitive absorption. Cognitive absorption, marked by focused involvement, temporal dissociation, and heightened enjoyment, acts as a significant mediator. This study concludes that TikTok's content not only entertains but also enhances user engagement by improving the overall user experience. This research contributes to the understanding of digital media interaction by integrating psychological mechanisms into the study of user engagement on short video platforms

PENGARUH NPL,LDR DAN NIM TERHADAP ROE PADA BANK BJB PERIODE TAHUN 2007 - 2024

2025-06-03T05:33:52+00:00

This study aims to analyze the effect of Non-Performing Loan (NPL), Loan to Deposit Ratio (LDR),
and Net Interest Margin (NIM) on Return on Equity (ROE) at Bank BJB during the period 2007 to
2024. The method used in this study is a descriptive quantitative approach using secondary data
analyzed through multiple linear regression. The results of the study indicate that NPL and LDR do
not have a significant effect on ROE partially, while NIM has a positive and significant effect on
ROE. Simultaneously, the three independent variables (NPL, LDR, and NIM) have a significant
effect on ROE. This finding confirms the importance of interest income efficiency in increasing bank
profitability.

PENGARUH CITRA MERK DAN HARGA TERHADAP LOYALITAS KONSUMEN PRODUK AIR MINERAL (STUDI KASUS PADA PELANGGAN MAHASISWA AKADEMI MANAJEMEN ADMINISTRASI YOGYAKARTA)

2025-06-03T05:36:31+00:00

This research aims to determine how the influence of brand image and price on consumer loyalty in a case study of students of the Yogyakarta Administrative Management Academy. Data analysis techniques use validity tests, reliability tests, multiple regression analysis, f tests and t tests. Based on the results of the study, the multiple regression equation Y = 3.072 + 0.421X1 + 0.516X2 was obtained, indicating that there is an influence between brand image and loyalty on consumer satisfaction. From the results of the determination coefficient test, it shows that R Square is 0.661. This means that the magnitude of the influence of brand image and loyalty variables on consumer loyalty in a case study of students of the Yogyakarta Administrative Management Academy is 66.1%, while the remaining 33.9% must be explained by other causal factors that come from outside this regression method.

Penerapan SISKEUDES Berbasis Cash Management System Dalam Meningkatkan Akuntabilitas Keuangan Desa

2025-06-11T06:28:58+00:00

This study aims to explore the implementation of SISKEUDES that emphasizes the Cash Management System (CMS) to improve village financial accountability in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok Regency. The approach used in this research is descriptive qualitative method. Data collection methods in this study were conducted by observation, interview, and documentation. The informants in the study were the village head, the village treasurer, and the head of planning affairs. The research findings show that the implementation of CMS-based SISKEUDES in Wanasaba Lauk Village has been running well according to the principles of village fund management regulated by the Permendagri Number 20 year 2018. However, there are still problems or shortcomings. Furthermore, regarding accountability assessed by vertical and horizontal accountability indicators, it can be stated that it is increasingly accountable. This study is expected to contribute to expanding readers' knowledge about the implementation of a cash management system-based village financial system. The limitation of this study is that it only examines the implementation of a CMS-based village-level financial system in Wanasaba Lauk Village, Wanasaba Sub-district, East Lombok, so the findings obtained cannot be generalized to other locations.

The Influence of Digital Financial Literacy on Financial Anxiety among University Students in Indonesia: A Behavioral Accounting Perspective

2025-06-03T05:40:11+00:00

Low levels of digital financial literacy pose a challenge to achieving inclusive financial participation. Concurrently, rising mental health issues among youth, particularly university students, reflect psychological stress linked to financial instability. This study adopts a quantitative approach using a survey of 176 purposively selected respondents. Data were analyzed using simple linear regression with classical assumption tests.

The findings reveal that digital financial literacy has a positive and significant effect on financial anxiety (p < 0.05), although it explains only 10.3% of its variance. These results highlight the need to enhance digital financial literacy and emphasize the importance of contextual and responsive accounting education in addressing both digital transformation and student mental well-being

PENGARUH PROFITABILITAS, KEBIJAKAN DIVIDEN DAN KEBIJAKAN UTANG TERHADAP NILAI PERUSAHAAN

2025-06-17T02:34:52+00:00

Competition in the pharmaceutical industry is getting more intense along with the economic
developments and increasing public awareness of the importance of health. Thus, companies need
to manage financial policies optimally to increase company value. Research objective: to examine
the impact of debt policy, dividend policy, and profitability on the value of pharmaceutical
subsector companies listed on the Indonesia Stock Exchange (BEI) between 2021 and 2023. The
study's dependent variable is firm valuation, whereas the independent variables are profitability,
dividend policy, and debt policy. Research method: This study employed a quantitative approach
with secondary data in the form of annual financial reports obtained through a purposive
sampling method from four pharmaceutical companies for three years. Research results: It
demonstrates that while debt policy has no discernible impact on firm value, profitability and
dividend policy do have a positive and considerable impact. The study's independent variables
have a great ability to explain fluctuations in company value, as seen by the coefficient of
determination (Adjusted R2) of 87.6%. Conclusion: These findings support the Signaling Theory,
where profitability and optimal capital structure provide positive signals to investors. These
results
are expected to be a consideration for company management and investors in making strategic
decisions.

The Influence of Stakeholder Pressure on the Quality of Corporate Sustainability Reports in Indonesia

2025-06-18T00:43:09+00:00

This study aims to analyze the influence of employee pressure (Tkaryawan), consumer pressure (TKONS), and shareholder pressure (TPS) on the quality of sustainability reports (KLK) in energy companies in Indonesia. The results of the analysis show that employee pressure has a positive influence on the quality of sustainability reports. Meanwhile, consumer pressure and shareholder pressure do not affect the quality of sustainability reports. These findings provide important implications for companies in developing sustainability strategies that consider various pressures from stakeholders.

Keywords: Employee Pressure, Consumer Pressure, Shareholder Pressure,Sustainability Report Quality

PENGARUH LINGKUNGAN KELUARGA, MOTIVASI, SELF-EFFICACY DAN PENGGUNAAN MEDIA SOSIAL INSTAGRAM TERHADAP MINAT BERWIRAUSAHA MAHASISWA FAKULTAS EKONOMI DAN BISNIS DI DAERAH ISTIMEWA YOGYAKARTA

2025-06-18T05:52:31+00:00

This Study aims to determine the influence of family environment, motivation, self-efficacy, and the use of Instagram social media on the entrepreneurial interest of student. This research employs a quantitative method with primary data obtained from the distribution of 100 questionnaries using purposive sampling. The collected data were analyzed using multiple linear regression analysis. The result of the study found that self-efficacy does not have a significant positive effect on student entrepreneurial interest, meaning that the presence of confidence does not necessarily encourage interest in entrepreneurship. In contrast, the family environment, motivation, and the use of Instagram social media have a significant positive effect on entrepreneurial interest.