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Pengaruh solvabilitas, opini audit dan profitabilitas terhadap audit report lag pada perusahaan sektor pertambangan Maylin Yuma Dedewi; Yusuf Yusuf
Inovasi : Jurnal Ekonomi, Keuangan, dan Manajemen Vol 19, No 1 (2023): Februari
Publisher : Faculty of Economics and Business, Universitas Mulawarman

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30872/jinv.v19i1.12716

Abstract

Audit report lag adalah keterlambatan auditor dalam menyelesaikan laporan audit perusahaan diukur dari tanggal penutupan buku sampai tanggal diterbitkannya opini atau laporan audit. Penelitian ini bertujuan untuk menguji pengaruh solvabilitas, opini audit, dan profitabilitas terhadap audit report lag. Objek dalam penelitian ini yaitu perusahaan sektor pertambangan yang terdaftar di Bursa Efek Indonesia pada tahun 2019-2021. Data yang digunakan merupakan data sekunder berupa laporan keuangan perusahaan yang diterbitkan oleh website resmi www.idx.co.id. Metode pemilihan sampel penelitian ini adalah purposive sampling dan diperoleh 23 perusahaan yang sesuai dengan kriteria dengan periode penelitian 3 tahun sehingga sampel yang diperoleh dalam penelitian ini adalah sebanyak 69 sampel. Metode penelitian ini menggunakan regresi linier berganda dan menggunakan bantuan program SPSS versi 25. Hasil analisis dari penelitian ini menunjukkan bahwa solvabilitas dan opini audit berpengaruh terhadap audit report lag. Sedangkan profitabilitas tidak berpengaruh terhadap audit report lag.
Social Commerce and Impulsive Buying Behavior Among Digital Native Consumers in Indonesia Yusuf Yusuf; Siska Ernawati Fatimah
Inkubis : Jurnal Ekonomi dan Bisnis Vol. 8 No. 2 (2026): INKUBIS Jurnal Ekonomi Dan Bisnis
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/inkubis.v8i2.294

Abstract

Background: The development of social media is now used not only for communication but also as a shopping platform that is increasingly interactive and live. This condition makes it easier for individuals to be tempted into spontaneous shopping behavior. Objective: This study aims to examine the effect of social commerce on impulsive buying behavior among digital native consumers in Indonesia. Methods: A quantitative survey approach was employed, involving 180 digital native respondents selected through purposive sampling. Data were collected using a five-point Likert scale questionnaire and analyzed using simple linear regression. Results: The findings show that social commerce has a positive and significant influence on impulsive buying behavior, with a regression coefficient of 0.563 and a significance value of 0.000 (p < 0.05). The R² value of 0.352 indicates that approximately 35.2% of impulsive buying behavior can be explained by social commerce. Thus, the more frequently and intensely individuals interact within social commerce environments, the more likely they are to engage in impulsive purchasing. Conclusion: These findings provide practical guidance for digital marketers in developing effective social commerce strategies and underscore the importance of consumer awareness in managing impulsive buying tendencies in the digital era.
The Influence of Endorsement and Content Marketing and Brand Trust on Customer Loyalty on the Shopee platform Rudi Sugianto; Yusuf Yusuf
Interdisciplinary Social Studies Vol. 5 No. 4 (2026): Interdisciplinary Social Studies
Publisher : International Journal Labs

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55324/iss.v5i4.1134

Abstract

Rapid progress in the field of e-commerce in Indonesia has made competition between platforms increasingly fierce, so consumer loyalty is important for business sustainability. Shopee, as a well-known e-commerce platform in Indonesia, has problems in maintaining buyer loyalty when there are so many marketplace choices. This research was created to examine the effects of endorsements, content marketing, and brand trust on consumer loyalty on the Shopee platform. The research method used is quantitative with a survey method. Data was obtained from the distribution of questionnaires to 135 respondents, namely active Shopee users in Cirebon City, who were selected using the purposive sampling technique. Data analysis was carried out using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) technique using the SmartPLS application. The results of the measurement model test show that all constructs have met the requirements for validity and reliability. The results of the structural model analysis indicate that endorsements have a good and important impact on buyer loyalty. Content marketing also shows a good and important impact on buyer loyalty, with the greatest impact compared to other variables. In addition, brand trust has been proven to have a good and important impact on Shopee user loyalty. A determination coefficient (R²) value of 0.575 indicates that endorsement, content marketing, and brand trust may explain shopper loyalty in the moderate group. The findings of this study show that e-commerce user loyalty is influenced by effective digital marketing communication strategies, supported by relevant content and consumer trust levels in brands.
The Effect of Convenience, Trust, and Security on Purchasing Decisions Through Tokopedia (A Case Study of Tokopedia Users in Cirebon City) Billy Chrisdino; Yusuf Yusuf
Journal Research of Social Science, Economics, and Management Vol. 5 No. 9 (2026): Journal Research of Social Science, Economics, and Management
Publisher : Publikasi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59141/jrssem.v5i9.1422

Abstract

The rapid development of technology in e-commerce in Indonesia has intensified competition among platforms, highlighting the importance of understanding the factors that influence consumers’ purchasing decisions. This study aims to analyze how convenience, trust, and security affect the purchasing decisions of Tokopedia users, particularly in Cirebon City. The research employed a quantitative approach with an associative method. Data were collected using a questionnaire distributed via Google Forms to 170 respondents who had made at least one purchase on Tokopedia within the past six months. A purposive sampling technique was used in this study. Data analysis was conducted using the Partial Least Squares–Structural Equation Modeling (PLS-SEM) method with the SmartPLS application. The results indicate that convenience, trust, and security have a positive and significant effect on purchasing decisions, both partially and simultaneously, with an R² value of 0.646, indicating that 64.6% of the variance in purchasing decisions can be explained by these three variables. It can therefore be concluded that convenience, trust, and security have a positive and significant influence on the purchasing decisions of Tokopedia users in Cirebon City, both partially and simultaneously.
Market Orientation, Product Innovation, and E-Commerce Adoption for Competitive Advantage: Evidence from the Ciayumajakuning Batik Industry Yusuf Yusuf
Journal of Business, Social and Technology Vol. 7 No. 4 (2026): Journal of Business, Social and Technology
Publisher : Politeknik Siber Cerdika Internasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59261/jbt.v7i4.821

Abstract

Background: The batik industry in the Ciayumajakuning region (Cirebon, Indramayu, Majalengka, and Kuningan), West Java, holds significant cultural and economic value. However, many small batik enterprises face challenges in product innovation, digital marketing adoption, and sustaining competitiveness amid rapid market changes. Objective: This study aims to examine the influence of market orientation on product innovation and e-commerce adoption, the effect of product innovation and e-commerce on competitive advantage, and the subsequent impact of competitive advantage on marketing performance in the small batik industry of the Ciayumajakuning region. Methods: This study adopted a quantitative approach using a survey method. Data were collected from 230 batik business owners/managers in the Ciayumajakuning region, drawn from a population of 529 registered small batik enterprises using proportionate stratified random sampling. Data analysis was performed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS software. Results: The results show that market orientation has a positive and significant effect on both product innovation (β = 0.521, t = 5.872) and e-commerce adoption (β = 0.487, t = 6.214). Product innovation (β = 0.438, t = 4.924) and e-commerce (β = 0.412, t = 5.342) each significantly influence competitive advantage. Furthermore, competitive advantage has a significant positive effect on marketing performance (β = 0.589, t = 6.451). All five hypotheses were accepted. Conclusion: Market orientation serves as a strategic foundation for driving product innovation and e-commerce adoption, which in turn strengthens competitive advantage and improves marketing performance.
The Influence of AI-Based Hyper-Personalization and Live Streaming Interaction on Consumer Purchase Intention on E-Commerce Platforms in Cirebon Muhammad Daffa Haidar Aqmal; Yusuf Yusuf
EKOMA : Jurnal Ekonomi, Manajemen, Akuntansi Vol. 5 No. 6: September 2026
Publisher : CV. Ulil Albab Corp

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56799/ekoma.v5i6.19239

Abstract

In the current era of digital transformation, a major challenge in e-commerce is mitigating the risk of fraud in online transactions, which can erode consumer trust. This study aims to evaluate the impact of AI-driven hyper-personalization and live streaming interactions on consumer purchase intention. A quantitative approach was employed using the Partial Least Squares-Structural Equation Modeling (PLS-SEM) method. Data were collected from online shopping platform users and analyzed using SmartPLS. The results indicate that AI-driven hyper-personalization has a positive and significant influence on purchase intention; this confirms that the effectiveness of algorithms in providing relevant recommendations enhances the technology's value as perceived by consumers. Furthermore, live streaming interactions exert a more dominant positive and significant influence on purchase intention, demonstrating that social presence and visual transparency facilitated by direct interaction are crucial elements in alleviating concerns regarding fraud risks. Overall, both variables demonstrate strong predictive power regarding purchase intention. The study concludes that while AI technology forms the foundation for intelligent personalization, the human touch provided through direct interaction remains a key factor in building trust and driving sales conversions within an increasingly competitive digital marketplace.