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All Journal AKUNTANSI DEWANTARA Jurnal Abdimas BSI: Jurnal Pengabdian Kepada Masyarakat Martabe : Jurnal Pengabdian Kepada Masyarakat Jurnal Adat dan Budaya Indonesia Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Jurnal Teologi Amreta Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) J-AKSI : JURNAL AKUNTANSI DAN SISTEM INFORMASI Jurnal Pengabdian Kepada Masyarakat Widya Mahadi Jurnal Penelitian Terapan Mahasiswa Jurnal Ekonomi, Manajemen, Akuntansi JHSS (Journal of Humanities and Social Studies) E-Jurnal Akuntansi E-Jurnal Ekonomi dan Bisnis Universitas Udayana
Eugenius Besli
INSTITUT FILSAFAT DAN TEKNOLOGI KREATIF LEDALERO
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Public Health Social Sciences Other

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Dapatkah R&D Memperkuat Pengaruh Human Capital dan Environmental Performance Terhadap Nilai Pasar Perusahaan? Besli, Eugenius
AKUNTANSI DEWANTARA Vol 7 No 2 (2023): AKUNTANSI DEWANTARA VOL. 7 NO. 2 OKTOBER 2023
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/ad.v7i2.15659

Abstract

The research aims to test whether research & development are able to strengthen the relationship human capital and environmental performance on firm market value. Several studies related to human capital and environmental performance on firm market values ​​show different results. The difference in results make it possible to moderate research and development costs. The research was conducted manufacturing companies listed on the IDX for 2020-2022 using purposive sampling. The research design uses a quantitative descriptive method with SPSS multiple linear regression analysis. The results showed that human capital has a positive effect on firm market value and environmental performance has no effect on firm market value, while research and development costs cannot be a moderating variable.
Timely and Costly? Exploring the Role of Annual Report Readability in Investment Decision-Making Besli, Eugenius
E-Jurnal Akuntansi Vol. 35 No. 9 (2025)
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EJA.2025.v35.i09.p02

Abstract

This study aims to examine the partial effects of timeliness, audit cost, and readability on investment decisions, as well as to test the ability of readability as a moderating variable in the research model. The research sample includes 17 companies listed on the LQ45 index, with data analysis using multiple linear regression. The research model was designed to examine the direct influence of timeliness, audit costs, and readability on investment decisions and to evaluate the role of readability as a quasi-moderator. The results showed that timeliness, audit costs, and readability had a negative influence on investment decisions. In addition, it was found that readability functioned as a moderating variable, so that the level of readability of annual reports could influence the relationship between timeliness and audit fees on investment decisions.
EXPLORING HOW LIVE STREAMING SHAPES MALE CONSUMERS’ PERCEPTIONS OF RATINGS AND REVIEWS Eugenius Besli; Valentin R. G. Bella Adur; Yesita M. V. Mada Hekopung
E-Jurnal Ekonomi dan Bisnis Universitas Udayana VOLUME.14.NO.10.TAHUN.2025
Publisher : Fakultas Ekonomi dan Bisnis Universitas Udayana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24843/EEB.2025.v14.i10.p09

Abstract

This study aims to understand how consumer reviews, store ratings, and live streaming affect online shopping decisions among male consumers. It also looks into how live streaming can mediate the connection between reviews, ratings, and purchasing choices. We chose a purposive sampling method, focusing on male consumers who are often overlooked in similar research. Data was gathered online through questionnaires filled out by 170 students from three universities in Sikka Regency. To analyze relationships, we used multiple linear regression, and the Sobel Test helped us examine the mediation effects. The results are encouraging, showing that consumer reviews, store ratings, and live streaming all positively influence male consumers' online buying decisions. Interestingly, live streaming serves as a mediator between store ratings and purchase choices, but it doesn't play the same role between reviews and decisions. Overall, this research offers valuable insights into male consumer behavior in the world of e-commerce.
Testing the Lipstick Effect: An Experimental Study of Women's Lifestyle and Financial Resilience in Maumere Besli, Eugenius; Lamanepa, Angela Merici Paskaliamuis; Aprilianti, Anyela Paskalia
Dinasti International Journal of Economics, Finance & Accounting Vol. 6 No. 6 (2026): Dinasti International Journal of Economics, Finance & Accounting (January - Feb
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v6i6.5887

Abstract

This research aims to examine the lipstick effect phenomenon in relation to women’s lifestyle and financial resilience in Maumere City. Data were collected through questionnaires and case scenarios designed to align with the research objectives. The study population included women cosmetic users in Maumere City. Sampling employed a combination of simple random, purposive, and quota techniques. Simple random sampling was used to select respondents randomly, purposive sampling ensured participants met the research criteria, and quota sampling balanced the number of participants between experimental and control groups. Data were analyzed using Pearson correlation, paired sample t-test, and independent sample t-test. The paired sample t-test results showed a significance value (2-tailed) greater than 0.05, meaning no significant difference between pretest and posttest results in both groups. Similarly, the independent sample t-test showed no significant difference between the groups regarding consumptive lifestyle and weak financial resilience. However, the Pearson correlation test revealed a significance value (2-tailed) less than 0.05, demonstrating a strong relationship between a consumptive lifestyle and poor financial resilience. These findings confirm the presence of the lipstick effect among women in Maumere City, especially amid financial challenges and ineffective money management.
Initial Purchase Decision: A Gender Differences Perspective Besli, Eugenius; Chandra, Maria Helena; Sami'un, Defitroh Chen
JHSS (JOURNAL OF HUMANITIES AND SOCIAL STUDIES) Vol. 9 No. 3 (2025): JHSS (Journal of Humanities and Social Studies)
Publisher : UNIVERSITAS PAKUAN

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33751/jhss.v9i3.108

Abstract

This study aims to investigates gender differences in online purchase decision-making by analysing the influence of key factors among men and women. An independent t-test is employed to examine behavioural distinctions, while multiple regression is used to assess the strength of these influencing variables. The findings reveal only slight differences between men and women in their online shopping behaviour. However, the order of influence is consistent across both genders, with store ratings having the strongest impact, followed by live streaming shopping and consumer reviews. Despite the similar order, women are found to be more actively involved in online shopping and show a higher sensitivity to these factors compared to men. These findings highlight gender's influence on consumer behaviour and help businesses refine digital design, marketing, and service strategies to suit each group's preferences.
Local Potential Optimization: A SWOT Review Of The Traditional Moke Beverage Industry In Sikka Regency Eugenius Besli; Hersanius Kurnia Peong
Jurnal Penelitian Terapan Mahasiswa Vol 2 No 1 (2024): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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Abstract

This study aims to analyze the moke cottage industry with the SWOT technique. The research was conducted by in-depth interviews with the main informants of the moke business in Nele and Watu Gong villages, Sikka Regency. The results of the interviews were analyzed using the SWOT technique. The results of the study indicate that the moke cottage industry has the opportnity for being developed mainly due to the support of the availability of raw materials. However, it should be noted that the moke business actor has limited resources so that they failed to analyze various aspects related to the production and marketing of moke. There needs to be a collaborative effort between moke businesses, investors and local governments to develop moke home industry in Sikka Regency.
The Relationship Between Organizational Culture And Employee Performance At The Directorate Of P2humas, DJP Jakarta Hersanius Kurnia Peong; Eugenius Besli; Andy Iwan Iswanto
Jurnal Penelitian Terapan Mahasiswa Vol 2 No 1 (2024): Jurnal Penelitian Terapan Mahasiswa
Publisher : Pusat Penelitian dan Pengabdian Masyarakat Politeknik eLBajo Commodus

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

Abstract

Organizational culture plays an important role in supporting organizational performance to achieve the vision, mission and goals of the organization. Good management is the key to the success of organizations such as the Directorate of Counseling, Services and Public Relations (Dit. P2Humas) of the Directorate General of Taxes (DGT) to achieve good organizational implementation and achieve the set work targets. Therefore, this study aims to review the implementation of organizational culture in developing employee performance at DGT. P2Humas. The method used is descriptive qualitative method, which is descriptive in nature by conducting a study based on theory and previous research, and data collection is carried out using the interview method, and direct observation of employees at DGT. P2Humas. Qualitative data analysis uses the Miles and Hubermans model which consists of data reduction, data presentation, and conclusion drawing/verification. Data validity was tested using triangulation techniques and source triangulation. The results of this study explain that Dit. P2Humas has implemented organizational culture (values of the Ministry of Finance and the Directorate General of Taxes Code of Ethics) well. The practice of this organizational behavior has a positive effect on the development of employee performance which is a reflection of the practice of organizational culture. If the process of internalizing organizational culture into personal culture has been successfully carried out, employees will be integrated with the organization and there will be no obstacles to achieving optimal organizational goals.
TRANSFORMASI SOSIAL MELALUI PENDIDIKAN LITERASI: PROGRAM PELATIHAN BACA TULIS BAGI WARGA BINAAN RUTAN MAUMERE Besli, Eugenius; Suvianita, Khanis; Dae, Valentino; Hariduar Kanda, Theodorus; Jonathan Lawalata, Gregorius
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 9, No 3 (2026): MARTABE : JURNAL PENGABDIAN KEPADA MASYARAKAT
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v9i3.%p

Abstract

Program pelatihan literasi dasar merupakan salah satu upaya strategis dalam mendukung proses pembinaan dan transformasi sosial warga binaan di lingkungan pemasyarakatan. Artikel ini bertujuan mendeskripsikan pelaksanaan dan hasil kegiatan pengabdian kepada masyarakat berupa pelatihan baca tulis bagi warga binaan Rutan Maumere yang memiliki keterbatasan literasi dasar. Kegiatan dilaksanakan menggunakan pendekatan partisipatif dengan tahapan identifikasi kemampuan awal, persiapan, pelaksanaan pelatihan, evaluasi, dan perencanaan keberlanjutan program. Peserta dikelompokkan berdasarkan tingkat literasi untuk memastikan pendampingan yang sesuai dengan kebutuhan masing-masing individu. Hasil kegiatan menunjukkan adanya peningkatan kemampuan mengenal huruf, membedakan huruf kapital dan nonkapital, serta membaca dan menulis kata sederhana, meskipun tingkat capaian berbeda antar peserta. Selain peningkatan kemampuan kognitif, kegiatan ini juga berkontribusi pada peningkatan kepercayaan diri dan keterlibatan aktif warga binaan dalam proses pembelajaran. Temuan ini menegaskan pentingnya program literasi dasar yang berkelanjutan sebagai bagian dari pembinaan warga binaan dan upaya mendukung kesiapan reintegrasi sosial.
Co-Authors Andy Iwan Iswanto Aprilianti, Anyela Paskalia Assan, Arnoldus Yansen Belada Bhoko, Klaudiana Jesika Chandra, Maria Helena Charlos Danil Da Silva, Gregoriany C.K.D Dae, Valentino Danil, Charlos Edeltrudis Ning Tias Tukan Gabriella Dua Lege Lora Gregoriany Cesilia Krisphina Dessy Dasilva Hariduar Kanda, Theodorus Hersanius Kurnia Peong Jonathan Lawalata, Gregorius K. Sahputra, Thomas Khairunnisa Khairunnisa khairunnisa Khanis Suvianita Lamanepa, Angela Merici Paskaliamuis Lora, Gabriella Dua Lege Losa, Marietha Fitriani Maximus Gepa Parera, Martina Dua Mo’ong Robinson, Jonson Sami'un, Defitroh Chen Solosumantro, Heribertus Subu, Theresia Bergita Tukan, Edeltrudis Ning Tias Valentin R. G. Bella Adur Yesita M. V. Mada Hekopung