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All Journal MABIS Jurnal Maneksi (Management Ekonomi Dan Akuntansi) JIAFE (Jurnal Ilmiah Akuntansi Fakultas Ekonomi) Jurnal Informatika Ekonomi Bisnis JOURNAL OF BUSINESS AND ECONOMICS RESEARCH (JBE) Management and Sustainable Development Journal Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Pengabdian Kepada Masyarakat Jurnal Pengabdian Masyarakat Bidang Sosial dan Humaniora Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) PERMANA : Jurnal Perpajakan, Manajemen, dan Akuntansi Amkop Management Accounting Review (AMAR) Jurnal Informatika Ekonomi Bisnis Conference Proceedings International Conference on Education Innovation and Social Science Economic: Journal Economic and Business Jurnal Pengabdian Masyarakat Mentari
Lauw Sun Hiong
Universitas Widya Dharma Pontianak
Religion Arts Humanities Chemistry Civil Engineering, Building, Construction & Architecture Computer Science & IT Control & Systems Engineering Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Mathematics Nursing Public Health Social Sciences Veterinary Other

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Pembaharuan Isu Perpajakan pada Mahasiswa Universitas Widya Dharma Pontianak Lauw Sun Hiong; Hengky Leon; Dedi Haryadi; Ricky Ricky
PaKMas: Jurnal Pengabdian Kepada Masyarakat Vol 4 No 1 (2024): Mei 2024
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/pakmas.v4i1.2469

Abstract

Maintain economic stability and meet the needs of the community, tax revenue is one of the vital sources of revenue for the government. However, major challenges often arise in ensuring that all taxpayers meet their tax obligations correctly. Tax is a compulsory contribution to the state that must be paid by an individual or entity, which is coercive in accordance with the provisions of the law, without getting direct compensation, used in order to meet the needs of the state in order to achieve maximum welfare of the people. Payment of taxes to the state is mandatory for taxpayers, both individuals and entities. Tax payment is a form of community cooperation in national financing and development, which aims primarily to improve the welfare and prosperity of the entire community. The target of this community service activity is Widya Dharma University Pontianak students who have registered. This activity is held based on needs and increases students' knowledge and abilities by providing socialization. After the socialization was delivered, students understood and realized the importance of accurate and responsible reporting as taxpayers. Follow-up efforts include re-examination of annual tax returns, awareness raising, conducting further consultation processes, participation in voluntary disclosures and reminders and further counseling.
The Effect of Service Quality, Product Attractiveness, and Customer Experience on Repurchase Intention Julianti, J; Hiong, Lauw Sun; Graceallah, Georgerius
Proceedings International Conference on Education Innovation and Social Science 2025: Proceedings International Conference on Education Innovation and Social Science
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This study aims to determine the effect of Service Quality Product Attractiveness and Customer Experience on Repurchase Intention at Toss Cafe in Pontianak. This study uses a form of causal associative research with data collection techniques in the form of questionnaire distribution. The sampling technique used the quota sampling method with a sample size of 170 respondents. The data analysis technique used is the Stastical Package for Social Science (SPSS) version 23 analysis tool. Variable data testing in this study was carried out through validity test and reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination test and hypothesis testing in the form of F test and t test. the results obtained in this study are that there is a positive and significant influence between Service Quality (X1), Product Attractiveness (X2), and Customer Experience (X3) on Repurchase Intention (Y) at Toss Cafe in Pontianak.
Pembekalan Promotional Kit Pada Digital Marketing Menggunakan Aplikasi Canva: Praktik Pengabdian Pada Café Oscar Pontianak Ellin, Veronica; Hiong, Lauw Sun; Graceallah, Georgerius
Jurnal Pengabdian Masyarakat Mentari Vol. 2 No. 5 (2025): Desember
Publisher : Amirul Bangun Bangsa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59837/jpmm.v2i4.185

Abstract

Transformasi digital menuntut UMKM kuliner mengoptimalkan pemasaran digital, namun keterbatasan pemahaman, keterampilan desain grafis, dan ketiadaan promotional kit profesional menjadi kendala utama. Pengabdian masyarakat ini bertujuan menganalisis pemahaman awal pelaku usaha tentang digital marketing, melaksanakan pelatihan aplikasi Canva untuk pembuatan promotional kit, dan mengevaluasi dampaknya terhadap kemampuan mandiri pelaku usaha Café Oscar Pontianak. Metode Participatory Action Research diterapkan melalui empat tahap: analisis kebutuhan, perancangan program, pelaksanaan pelatihan 150 menit pada 26 Juli 2025, dan evaluasi pasca-pelatihan dengan pendekatan hands-on learning. Hasil menunjukkan peningkatan signifikan dalam tiga aspek: pemahaman konseptual perbedaan pemasaran konvensional-digital, penguasaan keterampilan teknis Canva untuk membuat logo, poster, dan brosur, serta kemampuan implementasi praktis menghasilkan poster promosi berkualitas profesional. Pelatihan berhasil meningkatkan kepercayaan diri dan komitmen pelaku usaha dalam merancang materi promosi mandiri berkelanjutan, sehingga direkomendasikan replikasi model pelatihan ini untuk pemberdayaan UMKM lainnya guna meningkatkan daya saing di era digital.
The Influence of Entrepreneurial Orientation and Brand Trust on Marketing Performance with Value Creation as a Mediating Variable in Creative SMEs in Bengkayang City Cinda, Julianti; Hiong, Lauw Sun; Siam, Stivenes Tjin
Amkop Management Accounting Review (AMAR) Vol. 5 No. 2 (2025): July - December
Publisher : Sekolah Tinggi Ilmu Ekonomi Amkop Makassar

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/amar.v5i2.2883

Abstract

This study aims to determine and understand how entrepreneurial orientation, brand trust, and value creation can influence marketing performance in Creative SMEs in Bengkayang City. This study uses a quantitative research method with a questionnaire as the data collection method, where the sample used in this research consists of 120 MSME owners/managers. The sampling technique in this study employs a stratified random sampling method. Data analysis was conducted using the SEM (Structural Equation Modeling) technique with AMOS version 26.0. The research results show that entrepreneurial orientation does not have a positive influence on the marketing performance of Creative MSMEs in Bengkayang City, followed by brand trust which has a positive influence on marketing performance, then entrepreneurial orientation and brand trust have a positive influence on value creation, and the final hypothesis is that value creation does not have a positive influence on marketing performance.
A Study on the Capability of Competitive Products Through Brand Image Toward Marketing Performance Melly Melly; Lauw Sun Hiong
Permana : Jurnal Perpajakan, Manajemen, dan Akuntansi Vol. 17 No. 2 (2025): August
Publisher : Faculty of Economics and Business, University of Pancasakti Tegal

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24905/permana.v17i2.1217

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh produk kompetitif terhadap kinerja pemasaran dengan citra merek sebagai variabel mediasi pada UMKM cafe dan resto di Kota Pontianak. Penelitian menggunakan pendekatan kuantitatif dengan probability sampling terhadap 122 responden, dan data dianalisis menggunakan Structural Equation Modeling (SEM) berbasis AMOS. Hasil penelitian menunjukkan bahwa produk kompetitif berpengaruh positif dan signifikan terhadap citra merek maupun kinerja pemasaran, citra merek berpengaruh positif dan signifikan terhadap kinerja pemasaran, serta citra merek terbukti memediasi pengaruh produk kompetitif terhadap kinerja pemasaran. Keterbatasan penelitian ini terletak pada lingkup objek yang hanya berfokus pada UMKM café dan resto di Pontianak, sehingga generalisasi hasil masih terbatas. Temuan penelitian memberikan implikasi praktis bahwa UMKM perlu memperkuat citra merek melalui inovasi produk dan strategi pemasaran agar mampu meningkatkan daya saing. Nilai orisinalitas penelitian ini terletak pada integrasi variabel produk kompetitif, citra merek, dan kinerja pemasaran pada konteks UMKM kuliner lokal yang masih jarang diteliti.
STUDI TEORI FRAUD HEXAGON TERHADAP FRAUDULENT FINANCIAL STATEMENT PADA PERUSAHAAN YANG TERGABUNG DALAM INDEKS KOMPAS100 DI BURSA EFEK INDONESIA Verenn Tanuwijaya; Hiong, Lauw Sun; Louw, Febriana; Indah, Nopiani
Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Vol. 11 No. 2 (2022): Jurnal Maneksi (Management Ekonomi Dan Akuntansi)
Publisher : Politeknik Negeri Ambon

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31959/jm.v11i2.1222

Abstract

This study aims to determine the effect of the fraud hexagon on financial statement fraud in companies indexed by Kompas100 on the Indonesia Stock Exchange. In this study, pressure was measured by return on assets, measured by the BDOUT ratio, rationalization was measured using independent auditor changes, capability was measured by CEO change, arrogance was measured by CEO duality, collusion was measured by government cooperation projects, and fraudulent financial statements were measured by M-score. The data analysis technique used descriptive statistical analysis, classical assumption test, logistic logistics, model test and coefficient of determination as well as hypothesis testing which was carried out using the SPSS analysis tool. The result of this research is that the fraud hexagon has no effect on financial statement fraud.
Brand Love as a Key Mediator: Linking Product and Web Design Quality to Purchase Decisions among Shopee Consumers in West Kalimantan Cristianto, Dwi Adnes Julians; Hiong, Lauw Sun; Siam, Stivenes Tjin
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 2 (2026): Dinasti International Journal of Economics, Finance & Accounting (May-June 2026
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i2.6756

Abstract

The rapid growth of e-commerce in Indonesia has significantly transformed consumer shopping behavior and intensified competition among digital platforms. This study aims to examine the influence of product quality and website design quality on purchase decisions, as well as to analyze the mediating role of brand love among Shopee users in West Kalimantan. A quantitative approach was employed using a survey method involving 200 respondents across several regions in West Kalimantan. Data were analyzed using Structural Equation Modeling with AMOS, and the mediating effect was tested using the Sobel test. The results indicate that product quality and website design quality have a positive and significant effect on purchase decisions. Both variables also significantly influence brand love, which in turn has a positive and significant effect on purchase decisions. Furthermore, brand love is proven to significantly mediate the relationship between product quality and website design quality on purchase decisions. These findings highlight the important role of emotional factors in strengthening the influence of quality attributes on consumer purchase decisions in the e-commerce context. This study contributes to the development of digital marketing literature and provides practical implications for businesses to develop strategies that emphasize both quality and emotional consumer engagement.
Customer Value as a Mediator of Service Performance, Brand Image, and Marketing Performance Irene Yospi; Lauw Sun Hiong; Stivenes Tjin Siam
Journal of Business and Economics Research (JBE) Vol 7 No 2 (2026): June 2026
Publisher : Forum Kerjasama Pendidikan Tinggi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47065/jbe.v7i2.9720

Abstract

This study examines the mediating role of customer value in the relationship between service performance, brand image, and marketing performance within fashion MSMEs. Anchored in value-based marketing logic and signaling theory, this research seeks to explain how internal capabilities and market-based assets are translated into superior performance outcomes. A quantitative approach was employed using Covariance-Based Structural Equation Modeling (CB-SEM) with AMOS, based on data collected from 150 respondents. The findings reveal that service performance has a significant positive effect on customer value, which subsequently enhances marketing performance. However, service performance and brand image do not exert a direct influence on marketing performance. These results indicate that the effectiveness of both operational excellence and symbolic brand attributes is contingent upon their ability to generate customer-perceived value, rather than directly driving performance outcomes. This suggests that customers evaluate offerings through a value lens, integrating functional, emotional, and cost-related considerations before translating them into behavioral responses. Moreover, customer value fully mediates the relationship between service performance and marketing performance, highlighting its role as a critical value-transformation mechanism through which firm-level capabilities are converted into market success. In contrast, the absence of a mediating effect between brand image and marketing performance implies that brand-related signals may lack sufficient strength or credibility in the MSME context, where consumers may prioritize tangible benefits over symbolic associations. This study contributes to the extant literature by reinforcing the centrality of customer value as a bridging construct that links internal resources and external performance, while also challenging the presumed direct effect of brand image in emerging market settings. From a managerial perspective, the findings underscore the importance for MSMEs to move beyond service delivery and brand positioning toward a more holistic, value-oriented strategy focused on delivering superior customer value to achieve sustainable marketing performance.
INOVASI PRODUK MEMEDIASI BRAND IMAGE DAN ORIENTASI PELANGGAN TERHADAP KINERJA PEMASARAN UMKM KOTA PONTIANAK Ryan Ariesta; Lauw Sun Hiong
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 3 (2025): Edisi September - Desember 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i3.6578

Abstract

Pengaruh brand image dan orientasi pelanggan terhadap kinerja pemasaran pada UMKM kafe dan resto kota Pontianak melalui inovasi produk. Penelitian ini didasari oleh fenomena peningkatan persaingan di bidang usaha kuliner yang memaksa pelaku UMKM tidak hanya bergantung pada citra merek, tetapi mampu berinovasi pada produk serta memperhatikan kebutuhan pelanggan. Pendekatan yang digunakan dalam penelitian ini adalah kuantitatif dengan metode survei melalui kuesioner yang diberikan kepada 143 responden. Teknik pengambilan sampel yang digunakan adalah purposive sampling, sedangkan untuk proses analisis data digunakan dengan bantuan software Amos versi 23. Hasil penelitian menunjukkan bahwa brand image memiliki pengaruh positif dan signifikan terhadap kinerja pemasaran serta inovasi produk. Selain itu, orientasi pelanggan juga berpengaruh signifikan terhadap inovasi produk. Inovasi produk memiliki peran penting dalam meningkatkan kinerja pemasaran dan berfungsi sebagai variabel mediasi yang memperkuat hubungan antara brand image dan orientasi pelanggan terhadap kinerja pemasaran. Uji Sobel mengonfirmasi bahwa inovasi produk secara signifikan memediasi pengaruh dari citra merek dan orientasi pelanggan terhadap kinerja pemasaran. Dengan demikian, penelitian ini menegaskan bahwa kombinasi dari brand image yang kuat, orientasi pelanggan yang tinggi, serta konsistensi dalam melakukan inovasi produk mampu meningkatkan performa pemasaran UMKM kafe dan resto secara berkelanjutan.
Brand store on marketing performance through customer network quality Cristian Natalis Putra; Lauw Sun Hiong
Economic: Journal Economic and Business Vol. 5 No. 1 (2026): ECONOMIC: Journal Economic and Business
Publisher : Lembaga Riset Mutiara Akbar (LARISMA)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56495/ejeb.v5i1.1333

Abstract

A good relationship quality between business actors and consumers can encourage increased performance of MSMEs in the retail sector. This study examines the influence of brand store on marketing performance through the quality of customer networks. This study uses a quantitative approach as a research model, with a sample of 151 retail MSMEs in Pontianak selected through a purposive sampling method. Data were analyzed through Structural Equation Modeling (SEM) using the AMOS test tool version 23. This study found that brand store has a significant effect on marketing performance. The quality of customer networks can improve marketing performance, but does not show a direct impact. In addition, the quality of customer networks is unable to strengthen the relationship between brand store and marketing performance. The results show that brand store has a direct influence in improving marketing performance. Meanwhile, the quality of customer networks is not proven to play a role as a variable that strengthens the relationship between brand store and marketing performance directly.
Co-Authors Andreas Cinda, Julianti Cristian Natalis Putra Cristianto, Dwi Adnes Julians Dedi Haryadi Dewi Santika Ellin, Veronica Febriana Louw Graceallah, Georgerius Hengky Leon Irene Yospi Joecelyn, Monica Julianti, J Melly Melly Michael Fernanda Rolland Nerika Novi Nopiani Indah Octavian Hartono Ricky Ricky Ryan Ariesta Selvi, Maria Jenia Stivenes Tjin Siam Verenn Tanuwijaya Verenn Tanuwijaya