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PENTINGNYA ALOKASI BIAYA LINGKUNGAN TERHADAP KINERJA LINGKUNGAN DAN PROFITABILITAS PERUSAHAAN Hapsari, Hannisa Rahmadani; Irianto, Bambang Setyobudi; Rokhayati, Hijroh
Jurnal Riset Akuntansi dan Keuangan Vol 9, No 2 (2021): Jurnal Riset Akuntansi dan Keuangan. Agustus 2021 [DOAJ & SINTA Indexed]
Publisher : Program Studi Akuntansi FPEB UPI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.17509/jrak.v9i2.29598

Abstract

This study aims to determine the effect of environmental costs on profitability mediated by environmental performance. The population in this study are public companies in Indonesia that participated in PROPER during the 2013-2018 period. The sampling technique uses purposive sampling. The unit of analysis in this study is the company year so that 64 research data are obtained. Data analysis techniques used in this study are simple regression analysis and mediation tests using the Sobel test and path analysis. The results of this study indicate that: (1) Environmental costs have a positive effect on profitability; (2) Environmental costs have a positive effect on environmental performance; (3) Environmental performance has a positive effect on profitability; (4) Environmental performance cannot mediate the relationship between environmental costs and profitability.
Storytelling and Its Effect on Repurchase Intention, A Survey on Indonesian Customer with Heuristic Theory Perspective Hapsari, Hannisa Rahmadani; Novandari, Weni; Pradipta Setyanto, Refius
International Journal of Digital Marketing Science Vol. 1 No. 2 (2024)
Publisher : Asosiasi Dosen Peneliti Ilmu Ekonomi dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54099/ijdms.v1i2.1054

Abstract

This study aimed to examine the effect of storytelling marketing with heuristic theory perspective on repurchase intentions through the mediating variables of empathy, brand attitude, and brand image. The storytelling marketing dimensions used in this study consist of perceived esthetics, narrative structure, and self-reference. In addition, this study used humorous storytelling ad by one of technology services company in Indonesia. The implementation of this study is further based on a survey on 344 respondents which were analyzed using second order PLS-SEM disjoint two-stage approach. The result shows that storytelling marketing has a positive effect on repurchase intention. Empathy, brand attitude, and brand image also mediate the relationship between storytelling marketing and repurchase intention. However, in this study, storytelling marketing contributed weakly to empathy, brand attitude, and brand image. In addition, repurchase intention in this study is more affected by brand attitude and brand image. This research supports the heuristic theory in explaining the effect of storytelling marketing on consumer repurchase intention. This study also provided empirical results related to the effect of the dimensions of perceived esthetics, narrative structure, and self-reference on brand attitudes and brand image that have not been widely tested.
Menggali Minat Wirausaha Anak Binaan Di Lpka Kelas I Tangerang Hapsari, Hannisa Rahmadani
Jurnal sosial dan sains Vol. 5 No. 5 (2025): Jurnal Sosial dan Sains
Publisher : Green Publisher Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59188/jurnalsosains.v5i5.32169

Abstract

Rasio wirausahawan di Indonesia masih tertinggal dari negara Asia Tenggara lainnya. Fenomena tersebut menunjukkan adanya urgensi untuk menggiatkan praktik kewirausahaan khususnya pada generasi muda, tidak terkecuali para anak binaan di Lembaga Pembinaan Khusus Anak (LPKA). Pembinaan keterampilan bagi anak binaan di LPKA menjadi krusial untuk mendukung reintegrasi sosial, salah satunya melalui kewirausahaan. Namun, minat dan faktor pendorong kewirausahaan di kalangan anak binaan masih belum banyak diteliti. Penelitian ini bertujuan untuk mengetahui minat wirausaha beberapa anak binaan di LPKA Kelas I Tangerang. Penelitian ini juga membahas faktor-faktor yang mendorong minat wirausaha tersebut. Penelitian ini menggunakan pendekatan kualitatif. Pengumpulan data menggunakan teknik wawancara semiterstruktur pada tiga anak binaan LPKA Kelas I Tangerang yang berumur 17 tahun. Teknik analisis data menggunakan metode tematik dengan mengelompokkan transkrip wawancara ke dalam tema-tema yang sama. Hasil menunjukkan narasumber penelitian ini telah memiliki minat wirausaha dengan jenis usaha yang beragam. Minat wirausaha narasumber dipengaruhi oleh perilaku di masa lalu, motivasi wirausaha, sikap, norma subjektif, serta modal. Akan tetapi, anak binaan masih perlu banyak diberikan pembinaan, arahan, dan dukungan seperti dalam hal pengetahuan kewirausahaan dan akses permodalan untuk dapat merealisasikan minatnya. Keterbatasan penelitian ini yaitu hasil penelitian hanya menggambarkan fenomena yang terjadi pada anak binaan yang menjadi narasumber sehingga tidak dapat digeneralisasi.