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All Journal Kubik EQIEN - JURNAL EKONOMI DAN BISNIS Penentuan harga obligasi dan teori tingkat bunga Journal of Empowerment Community KUBIK: Jurnal Publikasi Ilmiah Matematika Operations Research: International Conference Series International Journal of Economics, Management, Business, and Social Science Economics Professional in Action (E-Profit) Jurnal Bhakti Karya dan Inovatif In Search (Informatic, Science, Entrepreneur, Applied Art, Research, Humanism) Moneta : Journal of Economics and Finance Commercium: Journal of Business and Management
Kusumawardhani, Aninditha Putri
Program Studi Manajemen, Fakultas Ekonomi Dan Bisnis, Universitas Informatika Dan Bisnis Indonesia
Aerospace Engineering Agriculture, Biological Sciences & Forestry Arts Humanities Automotive Engineering Chemical Engineering, Chemistry & Bioengineering Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Engineering Mathematics Social Sciences Other

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Journal : Commercium: Journal of Business and Management

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Tourist Involvement in Creating Social Media Content on Tiktok and Its Impact on Destination Promotion Sarifiyono, Aggi Panigoro; Kusumawardhani, Aninditha Putri; Rusnendar, Elan; Priyana, Indarta; Pujianto, Anang Bambang; Purnama, Susan; Saberina, Sabilla
Commercium : Journal of Business and Management Vol. 2 No. 4 (2024): November 2024
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v2i4.350

Abstract

The purpose of the study is to identify the factors that motivate tourists in creating content related to tourist destinations on TikTok and analyze their level of involvement in the process. In addition, this study also aims to assess the influence of content produced by tourists on the image and promotion of tourist destinations, as well as evaluate the impact of the content on other tourists' decisions in visiting these destinations. provide recommendations on effective destination promotion strategies through tourist engagement on TikTok. A quantitative method to analyze the relationship between tourist engagement in creating content on TikTok and its impact on the promotion of tourist destinations. The sampling technique was random sampling of 100 respondents. Smart PLS as a tool. The involvement of tourists in creating content on tiktok significantly increases the visibility and attractiveness of tourist destinations. Authentic and personalized content is more effective in influencing other travellers' intentions to visit the destination than formal promotional content. The implications of tourists in creating content on TikTok significantly increase the visibility and attractiveness of tourist destinations. This emphasizes the importance of a marketing strategy that leverages user-generated content to effectively strengthen destination promotion.
Income Smoothing Drivers: Evidence from Indonesian Heavy Construction & Civil Engineering Sector Ningrum, Kania; Kusumawardhani, Aninditha Putri; Putra, Okta Eka
Commercium : Journal of Business and Management Vol. 3 No. 3 (2025): August 2025
Publisher : Indonesian Scientific Publication

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61978/commercium.v3i3.532

Abstract

This study investigates the influence of Cash Holding and Financial Leverage, as measured by the Debt to Asset Ratio (DAR), on the practice of Income Smoothing among infrastructure companies in Indonesia. Specifically, it focuses on firms operating in the heavy construction and civil engineering sub-sector listed on the Indonesia Stock Exchange (IDX) during the 2019–2023 period. Employing a quantitative research approach with both descriptive and verification methods, the study examines a total population of 125 financial statements and annual reports from 25 companies over a five-year span. Through purposive sampling, 40 financial reports from 8 selected companies were analyzed to explore patterns and relationships between financial behavior and earnings management practices. The findings aim to provide insight into how liquidity and leverage decisions may relate to managerial efforts to stabilize reported earnings within the capital-intensive infrastructure sector.
Co-Authors Adhitya Reynickha Fatullah Aggi Panigoro Sarifiyono Agung Pramayuda Anindita, Intan Putri Puspa Azkia, Zahra Nurul Dewi, Wulan Sari Dikdik Purwadisastra Elan Rusnendar Fitrianingsih, Yoan Irfan Achmad Musadat Niken Safitri Ningrum, Kania Ningrum, Retno Widya Noviyanti, Lina Nursantika, Taufan Okta Eka Putra Priyana, Indarta Pujianto, Anang Bambang Purnama, Susan Purwadisastra, Dikdik Putra, Okta Eka Retno Widya Ningrum Saberina, Sabilla Simarmata, Harianto Susan Purnama Titan Parama Yoga Tsanisa Aulia Taopik Wangi, Risfa Mustifa