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The Impact of Willingness to Engage in NeWOM and Brand Attitudes on Purchase Intention Mediated by Company Mitigation Responses: A Case Study of The Energy Drink in Central Java Hersetyawati, Endwien; Arief, M; Furinto, Asnan; Saroso, Hardijanto
Journal of International Conference Proceedings Vol 4, No 1 (2021): Proceedings of the 9th International Conference of Project Management (ICPM) Mal
Publisher : AIBPM Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32535/jicp.v4i1.1129

Abstract

The aims of this study were to determine the impact of willingness to engage in negative eWOM from and brand attitudes on purchase intention of Joss extra energy drink products mediated by mitigation responses of companies in Central Java. The method in this is descriptive and verification. This study used a purposive random sampling technique with a total sample of 167 respondents. The results of this study indicate that the Brand Attitude variable has nonsignificant effect on Repurchase Intention, the negative brand experience sharing (NBES) variable has nonsignificant effect on engaging in NeWOM, the negative electronic review (NER) variable has a significant effect on engaging in NeWOM, the variable involved in NeWOM has a significant effect on Brand Attitude, the variables involved in NeWOM have no significant effect on Repurchase Intention, and the CMR variable has not been proven to be successful in mediating the relationship between engaging in NeWOM and Repurchase Intention. This study also contributes to the meaning of strategic management, by empirically proving the importance of mediation of social networking sites and company mitigation responses variables and their role in influencing NBES and negative electronic reviews, negative electronic word of mouth on repurchase intention. The managerial implications to determine behavior and actions in assessing the performance of the company to seek the efforts made in dealing with the negative impact of NeWOM.
Enhancing Managerial Performance Through Accounting Information Systems and Performance Measurement Arief, M; Zahara, Zahara; Ramadhea. Jr, Syafira
Economics, Business, Accounting & Society Review Vol. 5 No. 1 (2026): Economics, Business, Accounting & Society Review
Publisher : International Ecsis Association

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55980/ebasr.v5i1.275

Abstract

Managerial performance in public sector organizations has become an important indicator for evaluating the effectiveness of government administration and the quality of public services. In recent years, the implementation of accounting information systems and structured performance measurement systems has increasingly been recognized as a strategic mechanism for improving organizational performance and managerial decision-making in government institutions. This study aims to examine the influence of accounting information systems and performance measurement systems on managerial performance in the Regional Work Units (SKPD) of Bukittinggi City. This research adopts a quantitative, causal approach, using primary data collected through questionnaires distributed to officials involved in financial and managerial activities within SKPD. The study employs total sampling, covering 28 SKPD, and analyzes 81 valid responses using multiple linear regression. The results indicate that accounting information systems have a positive, significant effect on managerial performance by providing relevant, timely information that supports decision-making. Furthermore, performance measurement systems also demonstrate a significant positive influence on managerial performance, indicating that systematic performance evaluation mechanisms can strengthen managerial accountability and improve organizational effectiveness. This study provides empirical evidence on the integration of accounting information systems and performance measurement systems to improve managerial performance in the local government context. The findings imply that strengthening information systems and performance evaluation mechanisms can enhance managerial effectiveness and support better governance practices in public sector organizations.