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Blockchain Technology and Accounting: Revolutionizing Transparency, Trust, and Efficiency in Financial Reporting Armiani, Armiani; Sardju, Himawan; Nursansiwi, Dwi Arini; Jairin , Jairin
Accounting Studies and Tax Journal (COUNT) Vol. 1 No. 4 (2024): Accounting Studies and Tax Journal (COUNT)
Publisher : Penelitian dan Pengembangan Ilmu

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62207/qnsn0a07

Abstract

This research aims to investigate the impact of implementing blockchain technology in accounting practices on transparency, trust and efficiency in financial reporting. Using the systematic literature review method, relevant articles from reputable international databases, such as Scopus, have been collected and analyzed. The analysis results show that blockchain technology has brought a significant change in the transparency paradigm, by providing distributed and non-manipulable transaction records, as well as strengthening trust by providing open and transparent access to financial information. Apart from that, the use of blockchain technology has also had a positive impact on efficiency in the financial reporting process through automation and reduced administrative costs. The implication of these findings is that it is important for accounting organizations and practitioners to consider adopting blockchain technology as part of their strategy to improve the quality of financial reporting and strengthen public trust. Future research could further explore the potential and challenges of blockchain technology in accounting practices as well as steps that can be taken to optimize it in organizational operations.
THE HEDONIC CONFORMITY AND IMPULSIVE TENDENCIES ON THE CONSUMER BEHAVIOR OF THE PEOPLE IN CENTRAL TERNATE CITY MEDIATED BY CONSUMER LIFESTYLE Sapsuha, Mizwar; Subhan; Panigoro, Safri; Sardju, Himawan; Aris, Iqbal M
Ecopreneur.12 Vol 7 No 2 (2024): Oktober 2024
Publisher : Universitas Maarif Hasyim Latif

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51804/econ12.v7i2.135-144

Abstract

This research used a sample of 135 respondents determined using the Random Sampling techniquewhere the sample in this research consisted of respondents who had different characteristics atdifferent levels of society in Central Ternate City. The data analysis method used in this research isSPSS and PLS (Partial Least Square) with analysis test tools using IBM SPSS Statistics 20 andSmartPLS version 3.0. From the results of hypothesis testing and discussion, the followingconclusions can be drawn from this research: Hedonic conformity partially has a positive andsignificant effect on the consumptive behavior of the people of Central Ternate, this shows that theexistence of hedonic conformity that occurs in the people of Central Ternate is positive, and theimplications of hedonic conformity give rise to actions in consuming (consumptive behavior). Thepartial impulsive tendency does not have a positive and significant influence on consumer behavior,meaning that before making a purchase, the people of Central Ternate city have thought aboutplanned actions regarding the goods they will buy. The limitations of this research are that hedonicconformity partially has a positive and significant effect on the consumptive behavior of the peopleof Central Ternate. This shows that the existence of hedonic conformity that occurs in the people ofCentral Ternate is positive, and the implications of hedonic conformity give rise to actions inconsuming (behavior consumptive). The partial impulsive tendency does not have a positive andsignificant influence on consumer behavior, meaning that before making a purchase, the people ofCentral Ternate city have thought about planned actions regarding the goods they will buy. Hedonicconformity partially has a positive and significant effect on the consumer lifestyle of the people ofCentral Ternate, this shows that there is a strong influence from the group on the choice of productsor goods to be purchased.
Pengaruh Kualitas Produk dan Konten Marketing terhadap Niat Beli Kembali yang Dimediasi oleh Kepuasan Konsumen Hobi Thrift.Id S. Hi. Ali, Tri Wahyuni; Mohungo, Yolanda; Sardju, Himawan
RIGGS: Journal of Artificial Intelligence and Digital Business Vol. 5 No. 1 (2026): Februari - April
Publisher : Prodi Bisnis Digital Universitas Pahlawan Tuanku Tambusai

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31004/riggs.v5i1.6468

Abstract

Tri Wahyuni S. Hi. Ali, 2026. Pengaruh Kualitas Produk dan Konten Marketing terhadap Niat Beli Kembali yang Dimediasi oleh Kepuasan Konsumen pada Hobi Thrift.ID. Penelitian ini bertujuan untuk menganalisis pengaruh kualitas produk dan konten marketing terhadap niat beli kembali, baik secara langsung maupun melalui kepuasan konsumen sebagai variabel mediasi pada Hobi Thrift.ID. Penelitian ini menggunakan pendekatan kuantitatif dengan objek penelitian konsumen yang pernah melakukan pembelian di Hobi Thrift.ID. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Pengumpulan data dilakukan melalui penyebaran kuesioner kepada responden, kemudian dianalisis menggunakan metode Partial Least Square (PLS) dengan bantuan perangkat lunak SmartPLS versi 4. Hasil penelitian menunjukkan bahwa (1) kualitas produk tidak berpengaruh terhadap niat beli kembali; (2) konten marketing berpengaruh positif terhadap niat beli kembali; (3) kualitas produk berpengaruh positif terhadap kepuasan konsumen; (4) konten marketing tidak berpengaruh terhadap kepuasan konsumen; (5) kepuasan konsumen berpengaruh positif terhadap niat beli kembali; (6) kepuasan konsumen memediasi pengaruh kualitas produk terhadap niat beli kembali; dan (7) kepuasan konsumen tidak memediasi pengaruh konten marketing terhadap niat beli kembali. Temuan ini memberikan kontribusi teoretis dalam pengembangan kajian perilaku konsumen serta implikasi praktis bagi pengelola usaha thrift dalam merumuskan strategi pemasaran yang berorientasi pada peningkatan kepuasan dan loyalitas konsumen.