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All Journal Jurnal Ilmiah Teknologi dan Rekayasa Krisna: Kumpulan Riset Akuntansi Journal of Accounting and Investment Jurnal Inovasi Hasil Pengabdian Masyarakat (JIPEMAS) ACCRUALS (Accounting Research Journal of Sutaatmadja) Jurnal Review Pendidikan dan Pengajaran (JRPP) Journal of Economics, Business, and Government Challenges Jurnal Abdi Insani Jurnal Abdimas Ilmiah Citra Bakti (JAICB) Community Empowerment Transformasi Jurnal Talenta Sipil Jurnal Penyuuhan dan Pemberdayaan Masyarakat (JPPM) Urecol Journal. Part F: Community Development Borobudur Accounting Review Islamic Micro Finance Journal FORUM EKONOMI: Jurnal Ekonomi, Manajemen dan Akuntansi Indonesia Economic Journal
Afif, Naufal
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PENGARUH ELECTRONIC WORD OF MOUTH (eWOM) TERHADAP PERILAKU PEMBELIAN IMPULSIF PADA MARKETPLACE SHOPEE Azizah Hasna' Arifin; Naufal Afif; Meita Dwi Anggraeni; Alfian Chandra Yudiananta; Yesyifa Hanim Kurniavashti
TRANSFORMASI Vol. 22 No. 1 (2026): TRANSFORMASI
Publisher : STMIK BINA PATRIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56357/zgxmtr22

Abstract

Technological advances have shifted consumer behaviour towards e-commerce platforms, triggering the emergence of impulsive buying or spontaneous shopping without planning. This study aims to analyse the influence of electronic word-of-mouth (eWOM) on impulsive buying behaviour among Shopee marketplace users. The research method used was quantitative, involving the distribution of a questionnaire to 98 Shopee users, most of whom were Generation Z and Millennials aged 21-30. Data dianalisis dengan regresi linier sederhana dan pengujian hipotesis. The results of the study showed that eWOM has a positive and significant influence on impulsive purchases. This is evidenced by the value of the t statistic of 16.633, which is greater than the t table value (1.98498), as well as the significance value of 0.000 < 0.05. The analysis of the determination coefficient showed that eWOM contributes 13.9% to influencing impulsive purchasing decisions. These findings indicate that reviews, ratings, and testimonials from other users are considered credible and persuasive information, thus reducing cognitive barriers and prompting consumers to make spontaneous purchases.
Pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi Puspitasari, Sandra yulia; Mranani, Muji; Afif, Naufal
Borobudur Accounting Review Vol. 3 No. 1 (2023)
Publisher : Universitas Muhammadiyah Magelang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31603/bacr.8795

Abstract

Abstrak Di Indonesia, kasus kecurangan akuntansi menjadi masalah serius karena kasus kecurangan akuntansi terus meningkat setiap tahunnya. Penelitian ini dilakukan untuk menguji pengaruh pengendalian internal, moralitas individu, ketaatan aturan akuntansi, personal culture dan asimetri informasi terhadap kecurangan akuntansi pada OPD Kabupaten Magelang. Penelitian ini merupakan penelitian kuantitatif. Sumber data dalam penelitian ini menggunakan data primer yang diperoleh melalui kuesioner. Teknik pengambilan sampel dalam penelitian ini menggunakan Teknik purposive sampling, sehingga sampel penelitian diperoleh sebanyak 66 responden yang merupakan pegawai bagian keuangan/akuntansi pada OPD Kabupaten Magelang. Penelitian ini menggunakan Teknik analisis kuantitatif dengan aplikasi IBM SPSS versi 20 yang meliputi uji statistik deskriptif, uji validitas, uji reliabilitas, Analisa regresi linear berganda, uji koefisien determinan (adjusted R²), uji F (goodness of fit test), uji statistik t (t-test). Berdasarkan pengujian yang telah dilakukan, hasil penelitian menunjukkan bahwa moralitas individu dan asimetri informasi berpengaruh positif terhadap kecurangan akuntansi, sementara ketaatan aturan akuntansi, dan personal culture berpengaruh negatif terhadap kecurangan akuntansi, dan Pengendalian internal internal tidak berpengaruh terhadap kecurangan akuntansi Kata Kunci: Pengendalian Internal; Moralitas Individu; Ketaatan Aturan Akuntansi; Personal Culture; Asimetri Informasi; Kecurangan Akuntansi
Co-Authors Alfian Chandra Yudiananta Aliffah , Ainni Hikmatul Alkomah Fatmawati Arum Setiani Azizah Hasna Arifin Azizah Hasna' Arifin Barkah Susanto Betari Maharani Bunga, Cut Dewi Casmita, Ita Dewi Wahyuningtias Diah Pratiwi Diaz Ilham Edy Gardjito, Edy Erika Novia Lestari Fanani, Herma Ferdi Rahmat Kurniawan Halimah Zahrah Herlina Manurung Hidayat, Imron Wahyu Imana, Muhammad Tsabit Indah Nur Kusuma Ningrum Iskandar, Nabila Faradina Kivaayatul Akhyaar Koeshardono, Fachri Kusumaningrum, Serafica Btari Christiyani Lestari, Alfi Dina Maharani, Betari Meita Dwi Anggraeni Muhamad Fadli Ferdi Muslim Muhamad Wahyudi, Muhamad Muhammad Ridhwan Ab Aziz Muji Mranani Mujib, Miftachul Mustaqim, Alif Najmi, Muazziss Nisa, Zahra Aisy Khairin Nur Hidayah Nur Laila Yuliani Nuraeni, Iin Pramita, Yulinda Devi Prisca Nuraida Purwantini, Anissa Hakim Puspitasari, Sandra yulia Putri, Nindya Yunia Rido Rivana Rizki Arifiyanto Rosyady, Phisca Aditya Saras Shinta Qurrota ‘Aini Siti Rokhaniyah Suci Nasehati Sunaningsih Suryatimur, Kartika Pradana Syahbani, Evan Nur Utami, Martiana Riawati Wahyu Anggit Prasetya Yesyifa Hanim Kurniavashti Yusriyah , Larisa