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All Journal Jurnal Manajemen Teknologi Jurnal Ekonomi : Journal of Economic Jurnal Manajemen Teori dan Terapan BAKI (Berkala Akuntansi dan Keuangan Indonesia) MIX : Jurnal Ilmiah Manajemen Jurnal Riset Manajemen dan Bisnis (JRMB) Fakultas Ekonomi UNIAT Syntax Literate: Jurnal Ilmiah Indonesia JURNAL MANAJEMEN INDUSTRI DAN LOGISTIK Owner : Riset dan Jurnal Akuntansi Fair Value: Jurnal Ilmiah Akuntansi dan Keuangan JURNAL PENDIDIKAN TAMBUSAI Journal of Multidisciplinary Academic Jurnal Ilmiah Ekonomi Global Masa Kini JURNAL LENTERA BISNIS Dinasti International Journal of Management Science JMB : Jurnal Manajemen dan Bisnis Accounting Profession Journal (APAJI) Enrichment : Journal of Management Literatus Budapest International Research and Critics Institute-Journal (BIRCI-Journal): Humanities and Social Sciences Jurnal Ekonomi dan Manajemen Jurnal Cafetaria Jurnal Cahaya Mandalika ETNIK : Jurnal Ekonomi dan Teknik Journal of Economic, Business and Engineering (JEBE) Sinomika Journal: Publikasi Ilmiah Bidang Ekonomi dan Akuntansi Jurnal Manajemen dan Kewirausahaan Economic Reviews Journal Formosa Journal of Sustainable Research (FJSR) MES Management Journal Journal of Accounting and Finance Management (JAFM) Jurnal Magister Akuntansi Trisakti Jurnal Pepadu Jurnal Pengabdian Kepada Masyarakat Ekonomi, Pendidikan, dan Sosial Humaniora Research Horizon Records Management System Journal Social Science Academic IIJSE Jurnal Penelitian Pendidikan Indonesia Asian Journal of Management, Entrepreneurship and Social Science Sasambo: Jurnal Abdimas (Journal of Community Service) JCRIM (Journal of Current Research In Multidisciplinary) Indonesian Journal of Taxation and Accounting
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The Influence of Perceived Ease, Perceived Benefit, and Sales Promotion on Purchasing Decisions on the Shopee Marketplace Taqiyyah, Nada; Bertuah, Eka
Journal of Current Research In Multidisciplinary Vol. 3 No. 3 (2025): JCRIM (Journal of Current Research In Multidisciplinary)
Publisher : Yayasan Gema Bina Nusantara

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Abstract

The purpose of this study was to investigate the direct influence of Perceived Ease, Perceived Benefits and Sales Promotion on Purchasing Decisions, to determine the direct influence of Perceived Ease, Perceived Benefits and Sales Promotion on Purchasing Decisions. As well as the joint influence of Perceived Ease, Perceived Benefits and Sales Promotion on Purchasing Decisions of Shopee marketplace consumers. Data collection was carried out using a questionnaire distributed online using Google Form via social media, such as Whatsapp and Instagram. The population in this study were all Shopee users in the Jabodetabek area. The questionnaires collected were 160 respondents and the data was processed using multiple regression analysis tools. From the results of the study, it was found that Perceived Ease influenced Purchasing Decisions. Perceived Benefits had a positive influence on Purchasing Decisions. Sales Promotions did not influence Purchasing Decisions, and Perceived Ease, Perceived Benefits and Sales Promotions had a joint influence on Purchasing Decisions.
Improving The Performance of SMES Through the Integration of An E-Commerce Adoption Success Model Based on Technological Frames of References and Knowledge Management R.A. Nurlinda; Eka Bertuah; Ari Anggarani WPT
Records Management System Journal Vol. 3 No. 1 (2024): Strategic Approaches to E-Commerce Success in SMEs
Publisher : Ebiz Prima Nusa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62201/rmsj.v3i1.185

Abstract

The existence of micro, small, and medium enterprises (MSMEs) in Indonesia is important because their existence makes a big contribution, especially to economic growth, job creation, and poverty alleviation. The increasingly rapid development of information technology has also had an influence on the development of MSMEs in Indonesia, especially in the application of e-commerce to market products and the increased competitiveness of MSMEs with other businesses. This research aims to identify the influence of e-commerce adoption on MSME performance based on technological frames of reference and knowledge management, which are used to evaluate the relationship between variables. The sample in this research is 200 MSMEs that already use e-commerce in the JABODETABEK area. This research uses Structural Equation Modeling Type Partial Least Squares (SEM-PLS). The research results show that Technological Frames of References have a positive effect on E-commerce Adoption, but Knowledge Management has no effect on e-commerce adoption. The results of further research show that Technological Frames of References, Knowledge Management and e-commerce adoption influence the performance of MSMEs. The results of this evaluation can be a guide for MSMEs to improve their performance through e-commerce adoption so that they can build strong relationships with existing customers and attract new customers.
The Influence of Brand Luxury, Customer Experience, and E-Wom on Purchasing Decisions Syifa Rahmawati Nurjihan; Eka Bertuah
Social Science Academic Vol. 1 No. 2 (2023)
Publisher : Institut Agama Islam Sunan Giri Ponorogo

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37680/ssa.v1i2.3996

Abstract

The aims of the study is to examine and analyze the influence of luxury brands, customer experience, e-wom, partially or simultaneously on the purchase decision of Apple products, and to determine the most dominant variables in influencing purchasing decisions. The study used quantitative methods with sample respondents who were buyers of Apple products and used Apple products, operating inside or outside Jakarta, Bogor, Depok, Tangerang and Bekasi. The questionnaire collected 170 respondents, the data was then processed by multiple linear regression. Based on the results of the analysis, it is known that the variables of brand luxury, customer experience, and e-wom simultaneously have a positive and significant influence on purchasing decisions on Apple products. Partially, the variables of brand luxury, customer experience, and e-wom have proven to have a positive and significant influence on purchasing decisions on Apple products. Then in the results of the analysis, the e-wom variable is the most dominant variable
The Effect of Profitability, Leverage, Liquidity, and Firm Size on Earnings Management with Gender Diversity as a Moderating Variable Melinda Astuti; Eka Bertuah
Indonesian Interdisciplinary Journal of Sharia Economics (IIJSE) Vol 9 No 2 (2026): Sharia Economics
Publisher : Universitas KH. Abdul Chalim Mojokerto

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31538/iijse.v9i2.8922

Abstract

This study aims to analyze the effect of firm characteristics – profitability, leverage, liquidity, and firm size – on earnings management, with gender diversity on the board of directors as a moderating variable. Using panel data from food and beverage industry companies listed on the Indonesia Stock Exchange (IDX) from 2019 – 2023, the study finds that profitability has a positive and significant effect on earnings management, while leverage, liquidity, and firm size have no significant effect. Gender diversity negatively moderate the relationship between profitability and earnings management, indicating that the presence of women on the board can reduce earnings manipulation during profitability. In contrast, gender diversity positively moderate the firm effect of firm size, suggesting that in larger firms, it may strengthen the tendency toward earnings management. Gender diversity does not moderate the effect of leverage and liquidity on earnings management. These findings contribute to agency theory by demonstrating that profitability creates an incentive misalignment between managers and shareholders, which can lead to earnings manipulation. However, gender diversity can strengthen monitoring and reduce agency conflicts, though its effectiveness varies by context. These results imply that the effectiveness of gender diversity as a governance mechanism depends on specific firm conditions.
PENGARUH MIKROEKONOMI DAN MAKROEKONOMI TERHADAP FIRM VALUE Awin Satrio Wibowo; Sapto Jumono; Abdurrahman; Eka Bertuah
Accounting Profession Journal (APAJI) Vol. 8 No. 1 (2026): Accounting Profession Journal (APAJI)
Publisher : Program Studi Akuntansi Fakultas Ekonomi dan Bisnis Universitas Kristen Indonesia Paulus

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Abstract

Firm Value digunakan oleh para calon investor sebagai indikator untuk menilai tingkat keberhasilan kinerja perusahaan saat ini dan proyeksi peluang di masa yang akan datang. Oleh karena itu, penelitian ini bertujuan untuk menganalisis pengaruh variabel mikroekonomi dan makroekonomi terhadap Firm Value. Populasi dalam penelitian ini adalah perusahaan sektor processed foods yang terdaftar pada Bursa Efek Indonesia tahun 2014 sampai dengan 2022 dengan total jumlah observasi sebanyak 108 data dari 12 perusahaan yang dipilih berdasarkan metode purposive sampling. Data yang diolah melalui aplikasi STATA 17 dengan menggunakan metode penelitian regresi data panel pada pengujian variabel independen secara parsial dan moderated regression analysis (MRA) pada pengujian peran variabel moderasi menunjukkan bahwa Profitability berpengaruh positif dan signifikan terhadap Firm Value, Intellectual Capital berpengaruh negatif dan signifikan terhadap Firm Value, Business Risk dan Firm Size tidak memiliki pengaruh yang signifikan terhadap Firm Value. Sedangkan variabel makroekonomi yang terdiri dari Gold Price, Exchange Rate dan Petroleum Price, secara parsial tidak memiliki pengaruh yang signifikan terhadap Firm Value dan sebagai variabel moderasi tidak mampu memoderasi untuk memperkuat ataupun memperlemah pengaruh antara hubungan variabel mikroekonomi terhadap Firm Value. Penelitian ini memiliki implikasi manajerial yang penting untuk diperhatikan dan digarisbawahi bahwa Profitability dan Intellectual Capital memiliki kaitan yang erat terhadap minat investasi di perusahaan sektor processed foods.
The Positive and Negative Aspects of Digital Financial Stimuli: A Dual-Path Model of Buy Now, Pay Later Service Users Sisca Permata Setiawan; Eka Bertuah
Indonesian Journal of Taxation and Accounting Vol 4, No 3 (2026): September 2026
Publisher : Academic Bright Collaboration

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.66053/ijota.v4i3.1196

Abstract

Purpose – To examine the psychological mechanisms by which BNPL digital stimuli influence the debt management behavior of young Indonesians, utilizing the Stimulus-Organism-Response (S-O-R) framework, Theory of Planned Behavior (TPB), Self-Determination Theory (SDT), and behavioral finance perspectives.Method – A quantitative cross-sectional survey of 802 active BNPL users (aged 18-44) was analyzed using covariance-based structural equation modeling (CB-SEM) with AMOS. Mediation was assessed via bias-corrected bootstrap confidence intervals (5,000 resamples), and moderation via interaction terms with mean-centered product indicators.Findings – A maladaptive pathway dominates, wherein impulsive buying exerts the strongest negative impact on debt management (β = -0.710)-nearly double the magnitude of the adaptive pathway mediated by financial motivation (β = 0.375). All stimuli triggered both types of responses, while self-control attenuated the relationship between stimuli and impulsive buying. A comprehensive comparison with prior BNPL studies (see Table 1) substantiates the claim that this is the first study to validate a dual-pathway architecture with simultaneous estimation of opposing mediators in the BNPL context.Research implications – The cross-sectional design limits causal inference; therefore, longitudinal studies and replications using more diverse instruments and objective repayment data are warranted.Originality – This study contributes a dual-pathway architecture within the BNPL context demonstrating that identical stimuli trigger opposing psychological responses, with the maladaptive pathway (impulsive buying) structurally dominating the adaptive pathway (financial motivation)-and provides practical insights for digital credit consumer protection regulations (OJK No. 32/2025).