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All Journal JURNAL AKUNTANSI, MANAJEMEN DAN EKONOMI Jurnal Akuntansi Kontemporer
Endah, Sih Mirmaning Damar
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Economics, Econometrics & Finance

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Pengaruh Penghasilan, Pengalaman Masa Lalu, Ulasan Pelanggan, Rating Toko terhadap Keputusan Beli Pelanggan Tiktok Shop Pasaribu, Leo Allerio Edward Paruhum; Endah, Sih Mirmaning Damar
Jurnal Akuntansi, Manajemen dan Ekonomi Vol 27 No 2 (2025): July-December 2025
Publisher : Faculty of Economics and Business, Jenderal Soedirman University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32424/1.jame.2025.27.2.15566

Abstract

This study investigates the impact of past experience, online customer reviews, and store ratings on customer purchase decision in the context of TikTok Shop. Along with the development of e-commerce, platforms such as TikTok Shop have emerged as important players, combining social media engagement with direct purchasing options. This research aims to understand how these factors influence consumer behavior and decision-making processes. Past experience refers to customers' previous interactions and transactions on the platform, which shape their level of trust and satisfaction. Online customer reviews provide social proof and insights into product quality and seller reliability, which influence potential buyers. Store ratings, a summary of overall customer satisfaction, serve as a quick reference to evaluate a seller's credibility. This research contributes to the understanding of consumer behavior in social commerce environments and offers practical implications for sellers looking to optimize their strategies on TikTok Shop. By capitalizing on past positive experiences, encouraging customer reviews, and maintaining.
SOCIAL ANTICIPATION REDUCES PAST FRAUD'S EFFECT ON WHISTLEBLOWING INTENTIONS Endah, Sih Mirmaning Damar; Stephana Dyah Ayu Ratnaningsih; Stefani Lily Indarto
Jurnal Akuntansi Kontemporer Vol. 17 No. 3 (2025): Jurnal Akuntansi Kontemporer
Publisher : Widya Mandala Surabaya Catholic University

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Abstract

Research Purposes A new model related to the influence of prior cheating experience on one's intention to whistleblowing by using anticipatory socialization and attitude as intervening and moderating variables, that can reduce the negative impact of previous cheating on whistleblowing intention. Research Method This study aims to determine how to reduce the influence of prior cheating experience on a person's whistleblowing intention by adding the role of anticipatory socialization as a moderating variable and attitude as an intervening variable. Survey method used with 703 accounting students in Semarang, Indonesia as sample. Testing was carried out using the Path Analysis Model. Research Results and Findings The result indicates that prior cheating experience, attitude, and social anticipation affect a person's intention to whistleblowing. Anticipatory socialization, as a moderating variable, and attitude, as an intervening variable, lower the intention to whistleblowing. Higher education leaders should provide characteristics of accountant professionals as a fundamental material to increase students’ socialization anticipation. Norm clarity is expected to increase a person's social anticipation. Therefore, company’s ethical standards or codes of conduct that support whistleblowing is needed.
Co-Authors Pasaribu, Leo Allerio Edward Paruhum Stefani Lily Indarto Stephana Dyah Ayu Ratnaningsih