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All Journal Krisna: Kumpulan Riset Akuntansi Juara: Jurnal Riset Akuntansi Jurnal Akuntansi dan Pajak Journal of Economic, Bussines and Accounting (COSTING) JPP IPTEK (Jurnal Pengabdian dan Penerapan IPTEK) Jurnal Penelitian dan Pengabdian Kepada Masyarakat UNSIQ GERVASI: Jurnal Pengabdian kepada Masyarakat JIA (Jurnal Ilmiah Akuntansi) (JRAMB) Jurnal Riset Akuntansi Mercu Buana STATERA: Jurnal Akuntansi dan Keuangan Jurnal Ilmiah Akuntansi dan Bisnis JAZ: Jurnal Akuntansi Unihaz Jurnal Pengabdian kepada Masyarakat Nusantara Economic Reviews Journal Journal of Innovation Research and Knowledge Journal of Accounting and Finance Management (JAFM) Media Bina Ilmiah Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam EduInovasi: Journal of Basic Educational Studies Fokus Bisnis: Media Pengkajian Manajemen dan Akuntansi Journal of Ekonomics, Finance, and Management Studies JIMEK
Putu Purnama Dewi
Universitas Pendidikan Nasional
Religion Agriculture, Biological Sciences & Forestry Humanities Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Industrial & Manufacturing Engineering Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Social Sciences Other

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Determinan Keputusan Pembelian Produk pada Tiktok Shop Aerostreet I Kadek Sudiarta; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9686

Abstract

This study aims to analyze the determinants of purchase decisions for Aerostreet products on TikTok Shop by focusing on the roles of live streaming and influencers, as well as consumer trust as a mediating variable. The research is motivated by the phenomenon of high Aerostreet sales on TikTok Shop despite consumer complaints regarding product quality, and by previous studies that show inconsistent results regarding the influence of live streaming and influencers on purchase decisions. This research employs a quantitative approach with the TikTok Shop Aerostreet account as the object and involves 160 respondents who have made purchases from the store, selected using purposive sampling. Data were collected through a five-point Likert scale questionnaire and analyzed using SEM-PLS, including outer model testing (validity and reliability) and inner model evaluation (R-square, F-square, Q-square, and hypothesis testing). The results indicate that live streaming and influencers have a positive and significant effect on purchase decisions, and also a positive and significant effect on consumer trust. Consumer trust is likewise shown to have a positive and significant effect on purchase decisions. In addition, consumer trust positively and significantly mediates the relationship between live streaming and purchase decisions, as well as between influencers and purchase decisions on TikTok Shop Aerostreet. These findings confirm that marketing strategies through live streaming and influencers are more effective in driving purchase decisions when they are able to build strong consumer trust.
Analysis of The Fiscal Reconciliation Treatment of PT NA in The Determination of Corporate Income Tax Ida Bagus Gede Okta Wismajaya; Putu Purnama Dewi
Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan Vol. 6 No. 1 (2026): Maret: Jurnal Ilmu Manajemen, Ekonomi dan Kewirausahaan (JIMEK)
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jimek.v6i1.9722

Abstract

The implementation of the self-assessment tax system in Indonesia is often hindered by regulatory complexity, which triggers compliance issues related to Corporate Income Tax. This phenomenon is highlighted in PT NA, a subsidized LPG distributor, which experienced significant divergence between commercial and fiscal financial statements due to subsidized and non-subsidized transactions. The main objective of this study is to analyze the causes of these differences and examine the implications of the fiscal reconciliation process on the calculation of payable Corporate Income Tax. A quantitative-qualitative case study was conducted at PT NA using the 2021 financial statements that had not been optimally reconciled. The analysis was carried out by comparing commercial Profit and Loss with tax regulations (Article 6 and 9 of the Taxation Law). The main results show the existence of Positive Fiscal Adjustments amounting to IDR 8,978,421,881 and Negative Fiscal Adjustments amounting to IDR 9,046,380,000. These adjustments changed the Taxable Income to IDR 870,136,000 and Underpaid Tax to IDR 133,314,700, indicating substantial adjustments from the initial report. It is concluded that fiscal reconciliation is highly crucial and significantly changes the amount of payable Corporate Income Tax. Inaccuracy in this process risks triggering disputes and fiscal sanctions. Practically, this study serves as an important reference for PT NA and similar entities to reconstruct accurate fiscal reports in order to ensure tax compliance.
Pengaruh Customer Review Terhadap Repurchase Intention di Tokopedia Dengan Customer Trust Sebagai Variabel Mediasi Laksmi Aridewi, Putu; Gusti Ayu Tirtayani, I; Purnama Dewi, Putu; Widhya Sedana Putra, Komang
Journal of Accounting and Finance Management Vol. 6 No. 5 (2025): Journal of Accounting and Finance Management (November - December 2025)
Publisher : DINASTI RESEARCH

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/jafm.v6i5.2826

Abstract

Penelitian ini dilatarbelakangi oleh ketatnya persaingan niaga elektronik dan maraknya ulasan palsu yang memengaruhi kepercayaan konsumen pada Tokopedia. Penelitian ini bertujuan untuk menganalisis pengaruh ulasan pelanggan terhadap niat pembelian ulang dengan kepercayaan pelanggan sebagai variabel mediasi pada pengguna Tokopedia. Metode penelitian menggunakan pendekatan kuantitatif dengan teknik purposive sampling yang melibatkan 130 responden di Provinsi Bali. Analisis data dilakukan menggunakan SEM PLS. Hasil penelitian menunjukkan bahwa ulasan pelanggan berpengaruh positif dan signifikan terhadap kepercayaan pelanggan, namun tidak berpengaruh signifikan secara langsung terhadap niat pembelian ulang. Kepercayaan pelanggan terbukti berpengaruh positif dan signifikan terhadap niat pembelian ulang serta mampu memediasi hubungan antara ulasan pelanggan dan niat pembelian ulang secara penuh. Kesimpulan penelitian ini menegaskan bahwa ulasan yang kredibel berfungsi membangun kepercayaan konsumen, yang selanjutnya menjadi faktor penentu utama dalam mendorong keputusan pembelian ulang.
Peran Kualitas Laba dalam Memediasi Hubungan Stakeholder Engagement dan Board Gender Terhadap Nilai Perusahaan Trisna Adi Prayoga, I Komang Agus; Purnama Dewi, Putu
Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah Vol. 8 No. 1 (2026): Al-Kharaj: Jurnal Ekonomi, Keuangan & Bisnis Syariah
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/alkharaj.v8i1.10795

Abstract

Stakeholder engagement and board gender are important aspects of corporate governance that are expected to influence firm value, particularly through the improvement of earnings quality. However, the indirect relationship between these factors and firm value has not been widely examined, especially in the Indonesian mining industry, which faces high social, environmental, and governance risks. Mining companies listed on the Indonesia Stock Exchange during the 2020–2024 period experienced fluctuations in firm value, which are presumed to be influenced by stakeholder engagement practices and board gender composition. This study uses the population of all mining companies listed on the Indonesia Stock Exchange, with samples selected using a purposive sampling method. Data analysis is conducted using panel data regression and mediation analysis. The results indicate that stakeholder engagement and board gender have a positive and significant effect on firm value, both directly and indirectly through earnings quality. Earnings quality is proven to be a significant mediating variable. This study contributes empirical evidence on the role of earnings quality as a mediating mechanism in the relationship between corporate governance practices and firm value in the mining sector.
Co-Authors A.A Thisna Ari Murti Adie Wahyudi Oktavia Gama Anggit Septio Budi Cahya Sri Andini, Ni Kadek Dwi Cecilia Da Conceicao Lemos Chanco Mendonca Do Rego Dilla Nanda Putri, I Gusti Ayu Gede Humaswara Prathama Gine Das Prena Gusi Putu Lestara Permana Gusti Ayu Tirtayani, I Helfrida Lila Man I Dewa Gede Baswarasasika I Gede Agus Widiarnata I Gusti Ayu Agung Omika Dewi I Gusti Ayu Emi Eka Yanti I Gusti Ngurah Darma Paramartha I Gusti Ngurah Putra Sudhiksa I Kadek Sudiarta I Ketut Surya Aristya Atmaja I Made Sindhu Yoga I Made Sudiksa I Nengah Wirsa I Putu Dharmawan Pradhana I Putu Dharmawan Pradhana, I Putu Dharmawan Pradhana I Putu Edward Narayana I Wayan Ramantha Ida Ayu Pradnya Sasmita Ida Bagus Gede Okta Wismajaya Kadek Adyatna Wedananta Kadek Ayu Kreistya Dewi Komang Widhya Sedana Putra P Kustina, Ketut Tanti Laksmi Aridewi, Putu Leni Setia Ningsih Maria Yunita Apriyati Martauli Rezki Munthe Mira Delviyani, Ni Putu Ni Ketut Arniti, Ni Ketut Arniti Ni Ketut Rasmini Ni Luh Putu Asriani Ni Made Sukanadi Ni Putu Ayu Dea Novi Yanti Ni Putu Eni Suwantari Ni Putu Lia Deniawati Ni Putu Pradnya Sugiantari Putri Ni Putu Suryawati Noer Fitriyah Putu Agus Satria Putu Dian Puspita Rani Putu Wahyu Inspirawan Sarah Wulan Ramadhanti Stefan Winata, Charles Suputra, Komang Yudi Tiffany Tanudijaya Trisna Adi Prayoga, I Komang Agus Wardani Wardani