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All Journal Media Mahardhika Business Management Jurnal Akuntansi Manado (JAIM) Indo-Fintech Intellectuals: Journal of Economics and Business SENMEA Jurnal Cendekia Ilmiah Atestasi : Jurnal Ilmiah Akuntansi
Sumarni Sumarni
sekolah tinggi ilmu ekonomi yapis
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Social Sciences

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Analysis of Factors Determining Consumer Decisions in Choosing JNE Manggelewa Expedition Services, Dompu District Apriani, Suci; Irwansyah, Irwansyah; Sumarn, Sumarn
Business Management Vol 4, No 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8528

Abstract

The increasing number of Indonesians choosing to shop online has had a direct impact on logistics service providers due to the high demand for package deliveries. As a result, many businesses are competing to establish ventures in the logistics sector.The aim of this study is to analyze the determining factors behind consumer decisions in selecting JNE Manggelewa, Dompu Regency, as their preferred courier service. This research adopts a qualitative approach, which seeks to explore and understand the meaning that individuals or groups assign to a particular phenomenon or human-related issue.In analyzing the factors influencing consumer decisions in choosing a courier service, the study also considers the growing competition in the logistics industry, with new companies emerging that offer more competitive prices and innovative services. This has led to a decline in the volume of shipments handled by JNE Manggelewa, as customers begin switching to other courier services that better suit their needs. This study employs data collection techniques such as observation, semi-structured interviews, and documentation. The research involves four key informants who provide essential insights for the study.The findings indicate that consumers’ decisions to choose JNE are influenced by a combination of rational and emotional factors, as well as social influences from those around them. JNE has successfully built a strong position in the minds of consumers by prioritizing service quality, punctuality, and the security of packages, ultimately enhancing customer loyalty in Manggelewa.
Peran Mediasi Inklusi Keuangan: Analisis Teknologi Keuangan dan Literasi Keuangan Terhadap Kinerja Usaha Mikro, Kecil dan Menengah Hermawan, Indra; Ramadhan, Muh. Syahru; Sumarni, Sumarni
Atestasi : Jurnal Ilmiah Akuntansi Vol. 8 No. 2 (2025): April - September
Publisher : Pusat Penerbitan dan Publikasi Ilmiah, FEB, Universitas Muslim Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.57178/atestasi.v8i2.1634

Abstract

Purpose: Penelitian ini bertujuan untuk menganalisis peran mediasi inklusi keuangan pada pengaruh teknologi keuangan dan literasi keuangan terhadap kinerja UMKM jasa percetakan di Kabupaten Dompu. Research Design and Methodology: Metodologi penelitian menggunakan pendekatan kuantitatif dengan menyebar kuesioner kepada 77 pelaku UMKM yang dipilih melalui purposive sampling. Data dianalisis menggunakan Partial Least Squares Structural Equation Modeling (PLS-SEM). Findings and Discussion: Hasil penelitian menunjukkan bahwa teknologi keuangan dan literasi keuangan tidak berpengaruh signifikan secara langsung terhadap kinerja UMKM. Namun, kedua variabel tersebut terbukti secara positif dan signifikan mampu meningkatkan inklusi keuangan. Temuan paling penting adalah inklusi keuangan secara signifikan berpengaruh positif terhadap kinerja UMKM dan terbukti berperan sebagai mediator penuh (full mediator). Implications: Program pemberdayaan UMKM melalui digitalisasi dan edukasi finansial harus diintegrasikan dengan kebijakan untuk memperluas akses dan penggunaan layanan keuangan formal. Sinergi antara teknologi, literasi, dan inklusi keuangan menjadi kunci esensial untuk mendorong kinerja UMKM secara berkelanjutan di era digital.
The Influence of Content Marketing and Influencer Marketing on Consumer Purchase Interest in Mobile Iced Coffee Businesses in Dompu Regency. Rupi Rahmiati; M Ikhwan Mansyuri; Sumarni Sumarni
Business Management Vol. 5 No. 2 (2026): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/yhkc5902

Abstract

This study aims to analyze the effect of Content Marketing and Influencer Marketing on Consumer Purchase Intention in mobile iced coffee businesses in Dompu Regency. This study used a quantitative method with a sample of 86 respondents who followed the Instagram account @kopling.dompu. Data were collected through questionnaires and analyzed using multiple linear regression with SPSS 23. The results showed that Content Marketing and Influencer Marketing had a positive and significant effect on Consumer Purchase Intention, both partially and simultaneously. The coefficient of determination (R²) value of 0.463 indicates that both independent variables were able to explain 46.3% of the effect on Consumer Purchase Intention, while the rest was influenced by other variables outside this study
Implementation of Accrual-Based Government Accounting Standards in the Village Government of Dompu District Safiratun Hasanah; Irwansyah Irwansyah; Sumarni Sumarni
Business Management Vol. 4 No. 2 (2025): Business Management Mei
Publisher : Lembaga Penelitian dan Pendidikan (LPP) Mandala

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.58258/bisnis.v4i2.8826

Abstract

This study aims to analyze the implementation of the accrual-based government accounting system at the village government level, especially in Dompu District, Dompu Regency. The method used in this study is descriptive qualitative with data collection techniques through observation, interviews, and documentation. The informants selected were village government financial management officials who had direct knowledge of the accounting practices applied. The results of the study indicate that although financial management officials in Dompu District did not fully understand the definition of accrual-based accounting, they had implemented several basic principles of the system in financial recording. The implementation of the accrual-based accounting system in these villages experienced challenges, especially related to the separation between budget accounting and financial accounting, as well as a lack of understanding of the complexity of the resulting financial reports. Nevertheless, most villages in Dompu District have recognized changes in equity and long-term liabilities in accordance with the accrual principle, although there are still obstacles in budget management that affect recording. This study provides insight into the challenges and implementation of the accrual-based accounting system at the village government level, as well as the importance of training and a deeper understanding of accrual-based accounting at the local level. 
Co-Authors AA Sudharmawan, AA Abdul Halim Abdul Halim Afriyanti, Nur Dedi Haryanto Djuni Farhan Hayat, Nurul INDRA HERMAWAN Irwansyah Irwansyah Irwansyah Irwansyah M Ikhwan Mansyuri Mansyuri , M. Ikhwan Mansyuri, M. Ikhwan Marlina Marlina Mulyati Mulyati Pardan, M. Wildan Purnami, Serli Dwi Ramadhan, Muh Syahru Rizky Ramadhan Rupi Rahmiati Safiratun Hasanah Samsudin Samsudin Sri Wahyuni Subhan, Ega Saiful Suci Apriani