Business Commons^™

Investigating Brand Awareness, Brand Image, And Perceived Quality On Customer Loyalty, Antaja Nadjwa, Diandra Srivania, Hasna Rizki Mardhiana

Jurnal Vokasi Indonesia

This study investigates the impact of brand awareness, brand image, and perceived quality on customer loyalty, with a focus on Telkomsel users within the Creative Business program at Universitas Indonesia. Employing a quantitative research methodology, data were collected from 50 respondents using a structured questionnaire and analyzed using SPSS 26. The findings reveal that all three factors—brand awareness, brand image, and perceived quality—positively influence customer satisfaction, which in turn significantly enhances customer loyalty. Specifically, perceived quality emerged as the most influential factor driving customer satisfaction, followed by brand image and brand awareness. The study underscores the critical role of perceived …

Qualitative Characteristic Of Financial Statement Information And Implementation Psak 73 : Case Study In The Advertising Services Pt Abc, Hasnawati Hasnawati, Marsdenia Marsdenia, Trie Wiesty Cindy Salsabila

Jurnal Vokasi Indonesia

The quality of information presented in the financial statement is the most important thing for stakeholders in the business decision-making context. There has been a significant change in lease accounting practices due to changes in lease accounting standards for all business entities in countries that adopt IFRS. In 2017 the IASB published IFRS 16 Leases as new guidance on leases replacing IAS 17. DSAK IAI made adjustments related to IAS 17 to become PSAK 30, then based on the changes that emerged PSAK 30 was revoked and adjustments were made to IFRS 16 to become PSAK 73. These changes were …

The Importance And Role Of Public Relations In The Marketing Department At Mangkuluhur Artotel Suites, Habibillah Fitran, Mohammad Ridha

Jurnal Vokasi Indonesia

ABSTRACT The purpose of writing this research is to explain the role of Public Relations in the Marketing Communication Department regarding how to improve brand image, improve marketing and advertising to be more optimal, publish various information and promotions at Mangkuluhur ARTOTEL Suites through various information media and social media, and how to respond to customer complaints, as well as obstacles that occur in hotels related to various customer complaints and poor communication by several individuals within the hotel employees are also accompanied by appropriate solutions. To complete this research, the author collected data by conducting observations accompanied by interviews …

Environmental Tax Reform: Eco-Friendly Policies In Indonesia Amid The Climate Crisis, Ocktarani Ocktarani, Elsie Kasim

Jurnal Vokasi Indonesia

This research starts from the factual problem of the climate crisis phenomenon which causes a domino effect on the environment and the economic sector. Therefore, it is necessary to carry out environmental tax reform (green tax reform). Based on these problems, research was carried out to explain the green tax theory and look at green tax policy in Indonesia. The research method used in this research is qualitative with a constructivist approach. The result of the study indicate Indonesia's implementation of green tax rules signifies a proactive approach to addressing environmental challenges. However the effectiveness of these taxes is contingent …

Pengaruh Loneliness Di Tempat Kerja Serta Peran Perceived Organization Support Dan Resilience Terhadap Psychological Well-Being Di Jabodetabek, Nurisqia Caesar Pramadhani

Jurnal Manajemen dan Usahawan Indonesia

This study explores the impact of workplace loneliness on the psychological well-being of Generation Z and Millennial employees in the Greater Jakarta area, considering the role of perceived organisational support and resilience as moderating variables. Using a cross-sectional survey approach with 334 respondents, this study found that loneliness at work negatively affects psychological well-being. In contrast, POS and resilience have a significant positive influence. Resilience was also shown to moderate the relationship between workplace loneliness and psychological well-being, strengthening individuals' ability to deal with loneliness constructively. These results emphasise the importance of developing organisational policies that support employees' social connectedness …

Utaut And In-App Purchase: Revealing Factors Driving Users To Switch To The Premium Version In Online Dating Apps, Diyanti Pratiwi Ginting, Gita Gayatri

ASEAN Marketing Journal

This study aims to understand the factors influencing purchase intention in premium online dating applications. The main focus is on performance expectancy, effort expectancy, privacy risk, habit, enjoyment, social value, and quality. Data was collected through an online survey in March 2023 with respondents residing in Indonesia. The research method used is descriptive quantitative, based on the Unified Theory of Acceptance and Use of Technology (UTAUT). The variables in this study were measured using a 5-point Likert scale. The sample consisted of online dating app users who had never subscribed to the premium version and had been using the app …

Analisis Hubungan Volatilitas Pasar Saham, Foreign Portfolio Investment, Dan Indikator Makroekonomi Pada Saham Syariah Sektor Energi Di Indonesia Tahun 2011-2023, Syahrul 'Ali Ibrohim

Jurnal Manajemen dan Usahawan Indonesia

This research aims to analyze the relationship between stock market volatility, Foreign Portfolio Investment (FPI), interest rates, exchange rates, and the Industrial Production Index (IPI) on Islamic stocks in the energy sector in Indonesia from 2011 to 2023, using the Autoregressive Distributed Lag (ARDL) method and monthly frequency data. The research results indicate the existence of cointegration or a long-term relationship among each tested variable as the dependent variable. The long-term test results show that volatility in Islamic stocks in the energy sector is positively influenced by FPI activity. Furthermore, the exchange rate positively affects the IPI. Meanwhile, in the …

Pengaruh Employer Branding Terhadap Retensi Pegawai Dengan Job Satisfaction, Organizational Identification Serta Career Development Sebagai Mediator: Studi Pada Pekerja Perusahaan Teknologi, Karina Pricilla, Fanny Martdianty

Jurnal Manajemen dan Usahawan Indonesia

This study aims to investigate the effect of employer branding on employee retention with the mediating role of job satisfaction, organizational identification, and career development. This research uses a quantitative method using a questionnaire survey involving 400 workers in Jabodetabek technology companies. Data processing was carried out using Structural Equation Modeling (SEM) with Lisrel 8.8 software and it was found that employer branding has a significant influence on job satisfaction, organizational identification, and career development. However, of the three mediations used, only one had a significant effect, namely job satisfaction. Thus, this study shows that although employer branding has a …

Perlakuan Akuntansi Terhadap Pendapatan Dari Kontrak Dengan Pelanggan Pada Pt Svt Berdasarkan Psak 115, Michelle A. Ronauli, Arthaingan H. Mutiha

Jurnal Administrasi Bisnis Terapan

This study aims to discuss the application of PSAK 115 in recognizing revenue from customer contracts at PT SVT, a company operating in the oil and gas industry. PT SVT's revenue is derived from contracts with customers, requiring the implementation of PSAK 115 in the preparation of its financial statements. PSAK 115 establishes five (5) steps in revenue recognition from contracts, including contract identification, performance obligation determination, transaction price allocation, allocation of price to performance obligations, and revenue recognition upon fulfillment of obligations. This research employs a qualitative method with a field study and literature review approach, using the 2023 …

Identifying Factors Of Consumer’S Purchase Intention On E-Cars, Dhita Nur Maulida, Fatya Alty Amalia

ASEAN Marketing Journal

Manuscript type: Research Article

Research Aims: To evaluate the factors that can shape attitudes to use and purchase intentions for e-cars, either directly or through mediating variables.

Design/methodology/approach: Data were collected through a quantitative approach by administering a survey to 410 respondents, both those who already owned an e-cars and those who did not. Analyzed using the Partial Least Squares Structural Equation Modeling (PLS-SEM) method.

Research Findings: The output shows that Performance Expectancy and Social Influence significantly influence Attitude Toward Using and Purchase Intention. Meanwhile, Facilitating Condition positively affects Attitude Toward Using, but requires the mediation of Attitude Toward …

Exploring The Dynamics Of Umbrella Brand And House Of Brand Strategies On Organizational Performance: A Comparative Analysis, Olalekan Ezekiel Ajayi

ASEAN Marketing Journal

The study examined the impact of dimensions of Umbrella Brand and House of Brand Strategies (brand awareness, customer trust, Brand Message, and Brand decision) on Organizational Performance. A sample of 109 Marketing managers and representatives within the Coca-Cola Company in Ido, Lagos Mainland. Data analyse both descriptive and inferential statistics using the IBM-SPSS version 27. There was significant prediction of brand awareness on organizational performance F(1, 99) = 302.14, R² = 0.46; pcustomer trust on organizational performance F(1, 99) = 102.24, R² = 0.46; pbrand awareness on organizational performance F(1, 99) = 88.15, R² = …

The Empowerment Of Consumers With Disabilities: The Role Of Self-Esteem, Accessibility, And Access To Information, Megawati Simanjuntak, Fauzia Rahmi, Santi Utami Dewi

ASEAN Marketing Journal

Consumer empowerment in Indonesia remains relatively low, particularly for individuals with disabilities. This study investigates the roles of accessibility, self-esteem, and information access in empowering disabled consumers. A total of 100 participants with physical disabilities, aged 17 and older, were surveyed regarding their online and offline purchasing experiences. Data were collected via an online questionnaire and analyzed using SEM PLS. Results indicate that self-esteem and information accessibility significantly influence the empowerment of consumers with disabilities, with the Disabled Consumer Empowerment Index categorized as "not empowered." Notably, the knowledge dimension received the lowest scores based on a traffic-light system. These findings …

From Virtual To Reality: The Influence Of Digital Engagement And Memorable Experiences On Tourist Revisit Intentions, Tz-Li Wang, Muhammad Azizurrohman

ASEAN Marketing Journal

Research Aims: This study investigates the role of Digital Engagement in mediating the relationship between Marketing Mix, Destination Image, and Revisit Intentions in the tourism industry. It also examines how Technology Adoption and Memorable Tourism Experiences moderate this relationship, providing a deeper understanding of the factors that enhance tourist loyalty in a digitally driven travel environment.

Design/Methodology/Approach: A quantitative research design using Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied to analyze survey data collected from international tourists who visited Taiwan. The study assessed the direct, indirect, and moderating effects of key tourism variables using reliability and validity tests, …

Pengaruh Religiusitas Terhadap Intensi Boikot Mahasiswa Ui Untuk Produk Terafiliasi Israel, Muhammad Haiqal Fauzi, Rifkanissa Azzahra, Raditya Akhdan Nirwasita, Muhammad Izzan

Jurnal Manajemen dan Usahawan Indonesia

This study aims to analyze the factors influencing students at Universitas Indonesia (UI) in participating in the boycott movement against products affiliated with Israel. Data were collected through an online survey of 408 UI students from the 2021–2024 cohorts. The sample was selected using the purposive sampling method. Analysis using Covariance-Based Structural Equation Modeling (CB-SEM) demonstrates that anger, empathy, and subjective norms have a positive and significant impact on boycott intentions, while religiosity is not significant. Economic threats are found to increase anger, which in turn drives boycott intentions. These findings emphasize that emotional factors and social pressure play a …

Balancing Governance And Tradition: Navigating Political, Social, Economic, And Cultural Dynamics In Indonesian Village-Owned Enterprises, Desti Fitriani, Elvia R. Shauki, Mohammad Istiaq Azim

ASEAN Journal of Community Engagement

This study examines the complex governance dynamics affecting Indonesian Badan Usaha Milik Desa (BUMDes) [village-owned enterprises], focusing on political, social, economic, and cultural pressures. Using a qualitative multi-case approach, including focus group discussions with 65 participants from West Java and West Nusa Tenggara, Indonesia, the study identified significant challenges: political interference, limited community engagement, economic dependence on government funds, and cultural norms that constrain BUMDes operations. Village elites frequently influence governance, limited capital access, and ingrained cultural values hinder transparency and open dialogue. To address these challenges, this study recommends a comprehensive approach comprising four key strategies: enhancing the institutional …

Literacy Story Mapping: Empowering Bogoran Hamlet In Indonesia Through Among E3cho Program, Luky Tiasari, Shanta Rezkita, Vita Tri Wahyuni, Deyas Fito Nurochman, Annisa Hapsari, Dwi Setiawan

ASEAN Journal of Community Engagement

This paper outlines the implementation of Among Education, Environment, Economic, Culture, Healthy, and Outcome (Among E³CHO), a community engagement program in Bogoran Hamlet in Trirenggo Region of Bantul Regency, Yogyakarta, Indonesia. Among E³CHO initiative consists of multiple education, environment, economic, culture, and health engagement sessions aimed at generating a literacy story map, Peta Cerita Berliterasi, as an integrated outcome of community capacities. The program development followed community-based research methodologies, starting with the identification of challenges facing by the community using comprehensive questionnaires, followed by multiple community engagement programs. In the program, the health …

Decoding The Dynamics In Financial Fraud, Triana Eva Adiningsih

Jurnal Akuntansi dan Keuangan Indonesia

This empirical study examines fraud for the entire period and then compares it with the latest trends in the five years. This study utilizes extensive data sets to analyze specific aspects of fraud, including causes, types, solutions, and real-world cases. This study conducted a systematic literature review of relevant literature by taking data from Scopus-indexed journals. Vosviewer was used to identify events, and spreadsheet file information was grouped manually. Interestingly, the cheating types of ‘five-year statistics’ and ‘all-time statistics’ show slightly different frequencies. The main research topics focus on money laundering and financial crimes. To explore this further, this report …

Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties …

The Role Of Interactive Control Systems In Strengthening Esg Practices And Investment Efficiency: Mcs-Loc Insights, Idrianita Anis, Regina Jansen Arsjah, Hartini Hartini

Jurnal Akuntansi dan Keuangan Indonesia

This research aims to develop an Environmental, Social, and Governance (ESG) practices model and index based on sustainable finance regulation from a Management Control System Four Levers of Control (MCS-LoC) perspective. The ESG index was developed by utilizing content analysis of information disclosure in annual and sustainability reports of ten non-financial industry sectors listed in the Indonesia Stock Exchange from 2015 to 2022 (640 observations). Subsequently, the effect of the ESG Index on Investment Efficiency (IE) was tested with the moderating role of Interactive Control (INTR). The results indicate that companies are in the second stage of the sustainable business …

Fraud Mitigation By Embodying Maqashid Sharia Values And Islamic Work Ethics, Farah Nurani Qorny, Sugiyarti Fatma Laela, Ahmad Levi Fachrul Avivy

Jurnal Akuntansi dan Keuangan Indonesia

This research examines how the fraud square influences fraud, and investigates whether implementing tahdzib al-fard (educating individuals), part of Maqashid Sharia values, and Islamic Work Ethics (IWE), can reduce employee involvement in fraud. The study uses a quantitative approach with questionnaires for data collection, with 257 civil servants in Banten Province agencies, Indonesia, as study samples. The data were further tested using partial least squares structural equation modeling. The study reveals that pressure, opportunity and rationalization have a positive relationship with fraud, while integrity has no impact on fraud deterrence. Tahdzib al-fard significantly influences employee perceptions and attitudes towards dealing …

The Role Of Cost Of Capital In The Link Between Esg Reporting And Firm Performance, Emmanuel Dwomor, Emmanuel Mensah

Jurnal Akuntansi dan Keuangan Indonesia

The attention surrounding Environmental, Social, and Governance (ESG) factors within the corporate realm has grown significantly, as evidence mounts regarding their influence on firm performance. This research explores the connection between ESG reporting and firm performance from emerging economies’ perspective, with the cost of capital acting as a mediator to enhance our understanding of how capital providers perceive the risk profile of ESG-compliant firms and thereby reward them through a reduction in the costs they demand on their invested capital. The study sourced annual reports data on a sample of 146 emerging market firms across 59 industries spanning 2019 to …

Behavioral Accounting As A Catalyst In The Organizational Transformation Process Toward Sustainability, Ni Wayan Yellow Prinsis Dayani, I Gusti Ayu Nyoman Budiasih

Jurnal Akuntansi dan Keuangan Indonesia

This research investigates the role of behavioral accounting as a catalyst in the organizational transformation process towards sustainability using phenomenological methods. The study aims to explore how behavioral accounting identifies individual behavioral factors, designs efficient sustainability systems, and enhances organizational commitment to sustainable practices. The research employs observation, secondary data analysis, and semi-structured interviews with organizational internal team, analyzed through Interpretative Phenomenological Analysis (IPA). Findings indicate that behavioral accounting contributes to organizational sustainability by enhancing transparency in accounting information, thereby minimizing the risk of fund misuse and ensuring efficient resource allocation. This research supports behavioral accounting as pivotal in shaping …

The Strategy Of Taman Mini Indonesia Indah As An Educational Cultural Tourism Destination For Generation Z Students, Yoga Akbar Bramantya

Journal of Indonesian Tourism and Policy Studies

The Merdeka Belajar Program is a new policy of the Ministry of Education and Culture of the Republic of Indonesia that provides students with the freedom to learn, pays attention to their natural talents, and gives teachers and students the freedom to innovate. This program is designed based on the needs and desires of students, and utilizes educational tourism objects as a means of learning. Taman Mini Indonesia Indah (TMII) is one of the educational tourism destinations that is suitable for learning about Indonesian culture and diversity through detailed miniatures. TMII displays miniature traditional houses from various provinces with the …

Determining The De-Dieselisation Priorities Of Distributed Diesel Generators In An Electricity Company, Kresna Nurdianto, Ratih Dyah Kusumastuti

Journal of Environmental Science and Sustainable Development

The Indonesian Electricity Company (PLN) is one of the main players in the energy transition in Indonesia, and the company plans to achieve net zero emissions by 2060. One way to do this is by implementing the de-dieselisation program, i.e. reducing the use of diesel power plants (PLTD) with new energy and renewable power plants. The Indonesian electricity supply business plan (RUPTL) 2021-2030 targets the reduction of electricity supply from PLTD by 87% by 2030. The program requires a method to determine the order of priorities of PLTDs to be de-dieselised. This research uses multicriteria decision making, namely, analytical hierarchy …

How Halal Certification And Islamic Ethics Tackle Greenwashing: New Solutions For A Sustainable Economy, Muhammad Afif Ryan Pratama

Journal Of Middle East and Islamic Studies

This research explores the role of halal certification and Islamic ethics in addressing greenwashing within the financial sector. Greenwashing, the practice of exaggerating environmental responsibility, undermines genuine sustainability efforts and trust among consumers and investors. Islamic finance, based on principles of transparency, social justice, and ethical business practices, provides a robust framework to counter such deceptive practices. The study proposes expanding halal certification to incorporate environmental standards, ensuring that companies demonstrate both ethical and sustainable practices. This integrated approach offers a unique solution to combat greenwashing and aligns with broader sustainability goals. By including sustainability in halal certification, the credibility …

Scheme For The Development Of Sharia-Compliant Financial Inclusion For Farmers On Dryland Area Through The Optimization Of Biological Assets, Kartika Nur Rakhman, Nur Fatwa

Journal Of Middle East and Islamic Studies

Farmers in the Gunungkidul Regency are mostly categorized as impoverished. Resource constraints make it challenging for them to progress. One of the problems they face is the lack of capital for their businesses and daily needs. To meet these needs, they often resort to borrowing from loan sharks. This occurs partly due to the absence of assets they can use to access financing from Sharia-compliant financial institutions. This research aimed to assess the feasibility of biological assets, particularly teak trees (Tectona grandis), to be accepted as collateral in Sharia-compliant financing. Additionally, this study aimed to provide an alternative …

Efisiensi Biaya Dalam Perawatan Stroke Non-Hemoragik: Studi Kasus Di Rumah Sakit Islam Sunan Kudus, Chusnul Mubarok, Chriswardani Suryawati, Puji Harto

Jurnal Ekonomi Kesehatan Indonesia

Stroke is one of the leading causes of morbidity and mortality globally, with over 12 million new cases each year. In Indonesia, the prevalence of stroke increased from 8.3% in 2007 to 12.1% in 2013, with the age group of 55-64 years recording the highest prevalence. This study aims to analyse the actual costs of non-hemorrhagic stroke care for patients under the National Health Insurance (JKN) at the Islamic Hospital of Sunan Kudus using the Activity-Based Costing (ABC) method. A descriptive quantitative method was applied, collecting data from hospitalised non-hemorrhagic stroke patients during 2023. The results showed a discrepancy between …

Citizen And Technology: The Core In Developing Human-Centric Smart Cities, Mohammed Ali Berawi, Mustika Sari, Perdana Miraj

CSID Journal of Infrastructure Development

As urbanization continues to grow, the development of smart cities has become a pivotal strategy for addressing the complex challenges of modern urban living. These cities harness advanced technologies like the artificial intelligence (AI), Internet of Things (IoT), and Digital Twin to optimize city operations, improve sustainability, and enhance the quality of life for their residents. However, the success of smart cities should not be measured by the sheer quantity of hardware and software implemented but rather by the quality of life they create for the people who live and work within them. In other words, smart cities must prioritize …

Assessment Of Parking Facilities In Public Areas: The Case Of Keffi Town, Ayodeji Solomon Olatunji, Enogela Ahmed John, Adeyemi Adewumi Adedeji, Muhammed Loko Mikaila

CSID Journal of Infrastructure Development

The absence of adequate parking facilities in residential and public areas remains a significant issue in developing countries, often disrupting economic activities and environmental quality. In Keffi town, the increasing demand for parking exceeds the available supply, leading to congestion and inefficiency. This study evaluates the current public parking facilities, focusing on provision levels, infrastructure conditions, and management frameworks. Primary data were gathered using structured questionnaires and direct observations, with 328 valid responses analyzed through descriptive statistics. Results indicate that prolonged vehicle stays exacerbate congestion, such as at Nasarawa State University (32.8%) and Federal Medical Centre (29.1%). Parallel parking dominates …

Analytical Study On The Intensity Of Surface Urban Heat Island (Suhi) In Kaduna State, Paul Onibaba, Kolade Victor Otokiti, Oluwabukola Grace Ademola, Temitope Mercy Akanle

CSID Journal of Infrastructure Development

Urbanization and climate change are significant drivers of rising Land Surface Temperature (LST) and the formation of Urban Heat Islands (UHIs), which have emerged as pressing environmental challenges in recent decades. This study examines the relationship between Land Use/Cover (LU/C) indices and LST in Kaduna, Nigeria, using multi-temporal Landsat imagery spanning five periods from 2001 to 2021. LST values were derived from the Landsat thermal bands, while LU/C dynamics were identified using the Maximum Likelihood Classifier algorithm. LU/C indices—including the Normalized Difference Vegetation Index (NDVI), Normalized Difference Built-up Index (NDBI), Modified Normalized Difference Water Index (MNDWI), and Soil-Adjusted Vegetation Index …