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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 Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) GOVERNANCE: Jurnal Ilmiah Kajian Politik Lokal dan Pembangunan Jurnal Teologi Amreta Riset, Ekonomi, Akuntansi dan Perpajakan (REKAN) ABDIPRAJA (Jurnal Pengabdian kepada Masyarakat) JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) 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) Buletin Studi Ekonomi 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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Initial Purchase Decision: A Gender Differences Perspective Eugenius Besli; Maria Helena Chandra; Defitroh Chen Sami'un
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.
Akuntabilitas dan Transparansi Keuangan sebagai Imperatif Moral: Tinjauan Etika Deontologis Kant terhadap Kinerja Pegawai KSP Kopdit Obor Mas Maumere Yohanes Gualberthus Embu Geju; Eugenius Besli
JEMSI (Jurnal Ekonomi, Manajemen, dan Akuntansi) Vol. 12 No. 3 (2026): Juni 2026
Publisher : Lembaga Komunitas Informasi Teknologi Aceh (KITA), Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/jemsi.v12i3.6668

Abstract

This study analyzes the influence of accountability and financial transparency on employee performance at KSP Kopdit Obor Mas Maumere using Immanuel Kant’s deontological ethics as a theoretical framework. A mixed methods approach was employed, combining quantitative surveys and in-depth interviews. Quantitative data were analyzed using multiple linear regression, while qualitative data were examined through thematic analysis to enrich the statistical interpretation. The findings reveal that accountability (sig. 0.001 < 0.05) and financial transparency (sig. 0.000 < 0.05) have positive and significant effects on employee performance, both partially and simultaneously, explaining 77.1% of performance variation. Financial transparency demonstrates a more dominant influence than accountability. Qualitative results confirm that audit practices, Annual Member Meetings (RAT), financial disclosure, and accurate data provision have been institutionalized as moral obligations rather than merely administrative mechanisms. From a Kantian categorical imperative perspective, accountability and transparency are practiced as universal duties grounded in honesty, responsibility, and respect for members as moral subjects. This study highlights that cooperative governance rooted in moral obligation not only strengthens organizational integrity but also substantially enhances employee performance.  
Co-Authors Andy Iwan Iswanto Aprilianti, Anyela Paskalia Assan, Arnoldus Yansen Belada Bartolomeus Da’o Lada Bhoko, Klaudiana Jesika Chandra, Maria Helena Charlos Danil Da Silva, Gregoriany C.K.D Dae, Valentino Danil, Charlos Defitroh Chen Sami'un 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 Rikardus Gonzales Wea Libu Robinson, Jonson Solosumantro, Heribertus Subu, Theresia Bergita Tukan, Edeltrudis Ning Tias Valentin Romualda Gaudiosa Bella Adur Vianney, Yohanes Mario Wilhelmus Kelvin Yesita M. V. Mada Hekopung Yesita Madona Vikmart Mada Hekopung Yohanes Gualberthus Embu Geju