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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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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.
Co-Authors Andreas Ariesta, Ryan Cinda, Julianti Cristianto, Dwi Adnes Julians Dedi Haryadi Dewi Santika Ellin, Veronica Febriana Louw Graceallah, Georgerius Hengky Leon Irene Yospi Joecelyn, Monica Julianti, J Melly Melly Nopiani Indah Novi, Nerika Octavian Hartono Putra, Cristian Natalis Ricky Ricky Rolland, Michael Fernanda Selvi, Maria Jenia Stivenes Tjin Siam Verenn Tanuwijaya Verenn Tanuwijaya