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Makna Akuntansi dan Persepsi Nilai dalam Startup Bricolage: Etnografi Mikro-Kontekstual atas Praktik Keuangan Subjektif dan Interaksi Konsumen di Malang Sodik Sodik; Hanif Rani Iswari; Wahju Wulandari
Journal of Public and Business Accounting Vol. 6 No. 2 (2025): Juli-Desember
Publisher : Program Studi Akuntansi, Fakultas Ekonomi dan Bisnis, Universitas Widya Gama

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31328/jopba.v6i2.414

Abstract

Penelitian ini mengkaji dinamika praktik keuangan subjektif dalam startup komunitas teknologi melalui pendekatan mikro-etnografi. Studi ini menyoroti bagaimana sistem keuangan informal tidak hanya berfungsi sebagai alat administratif, melainkan juga sebagai medium representasi nilai sosial dan pengelolaan kolektif. Praktik-praktik tersebut membentuk model konseptual yang terdiri dari tiga pilar utama: narrative-based accountability, behavioral anchoring in collective finance, dan perceived integrity of informal financial communication. Temuan menunjukkan bahwa akuntansi dijalankan dengan bahasa moral, tidak hanya memfasilitasi pengambilan keputusan internal tetapi juga membentuk kepercayaan eksternal melalui narasi transparansi. Dimensi seperti pelabelan kas berbasis nilai, bias perilaku adaptif, serta respon konsumen terhadap komunikasi nonformal menjadi elemen penting dalam membentuk siklus akuntabilitas partisipatif. Model konseptual yang dihasilkan membuka kontribusi baru dalam literatur behavioral accounting dengan menekankan pentingnya konteks komunitas, narasi sosial, dan bias terinternalisasi dalam merancang sistem keuangan. Penelitian ini juga menawarkan arah riset lanjutan untuk mengeksplorasi keterhubungan antara keuangan subjektif, loyalitas konsumen, dan strategi pemasaran berbasis nilai dalam ekosistem usaha kecil.
The Effect of Human Capital and Quality of Work Life on Employee Performance Moderated by Organizational Support Abdan Yahya Fareza; Adya Hermawati; Wahju Wulandari
Journal of Management Research and Studies Vol. 4 No. 1: January - June (2026)
Publisher : Optima Science

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Abstract

The purpose of this study is to determine the effect of Human Capital and Quality of Work Life on Employee Performance, moderated by Organizational Support (A Study of Employees at CV. COOL CLEAN in Malang City). The population in this study consists of permanent employees at CV. COOL CLEAN in Malang City. The sampling technique used in this study is “Non-Probability Sampling,” and the sampling method employed is saturation sampling. The sample size for this study is 96 respondents. Data were analyzed using the Smart Partial Least Squares (PLS) software. The results of the study indicate that (1) Better human capital contributes to employee performance. (2) A low quality of work life has not yet contributed to improved employee performance. (3) Better organizational support contributes to employee performance. (4) Increased organizational support has not yet been able to optimize the influence of human capital on employee performance. (5) Organizational support acts as a moderator but has not yet been able to strengthen the influence of Quality of Work Life on employee performance.
The Influence of Brand Storytelling and Experiential Marketing on Purchase Decisions Mediated by Purchase Intention Nadifa Fania Khuluqiya; Wahju Wulandari; Mulyono
Journal of Management Research and Studies Vol. 4 No. 1: January - June (2026)
Publisher : Optima Science

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Abstract

This study aims to analyze the influence of brand storytelling and experiential marketing on purchase decisions through purchase intention among Generation Z consumers of Batik Tulis Celaket. The increasing preference of Generation Z for authentic brand experiences and meaningful interactions encourages businesses to adopt marketing strategies that strengthen consumer engagement and purchasing behavior. This research employed a quantitative explanatory approach. Data were collected from 125 consumers of Batik Tulis Celaket using a structured questionnaire. The data were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM) with SmartPLS. The results indicate that brand storytelling has a positive and significant effect on purchase decisions but does not significantly affect purchase intention. Experiential marketing has a positive and significant effect on both purchase intention and purchase decisions. In addition, purchase intention significantly influences purchase decisions. However, purchase intention does not mediate the relationship between brand storytelling and purchase decisions, nor the relationship between experiential marketing and purchase decisions. These findings suggest that experiential marketing plays a more prominent role in encouraging Generation Z consumers to make purchasing decisions, while brand storytelling contributes directly to purchase decisions without increasing purchase intention.
Assistance in the QRIS Merchant Creation Process in Kampung Glintung Water Street Synda Lailatus Nadiva; Anshari Malim Aksar; Nur Laely Hamzah; Wahju Wulandari; Wiwin Purnomowati
TGO Journal of Community Development Vol. 1 No. 2 (2023): July - December
Publisher : Trescode Green Organization

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56070/jcd.2023.016

Abstract

This community service activity aimed to assist in the creation process of QRIS merchants in Kampung Glintung Water Street. Eight participating merchants were trained on how to register and activate their QRIS accounts. The training was conducted in two sessions, each session lasting for two hours. The results of the training showed that all of the participating merchants were able to successfully register and activate their QRIS accounts. The discussion section provides an overview of the benefits of QRIS for merchants and consumers. The conclusion states that the community service activity was successful in assisting the participating merchants in creating QRIS accounts.