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All Journal Jurnal Akuntansi dan Perpajakan Jurnal Mirai Management Jurnal Maneksi (Management Ekonomi Dan Akuntansi) Jurnal EMT KITA Journal of Economic, Bussines and Accounting (COSTING) Fokus Ekonomi Jurnal Dinamika Sosial Budaya Distribusi SEIKO : Journal of Management & Business Stability: Journal of Management and Business Martabe : Jurnal Pengabdian Kepada Masyarakat Jesya (Jurnal Ekonomi dan Ekonomi Syariah) Jurnal STIE Semarang (Edisi Elektronik) Jurnal Abdimas PHB : Jurnal Pengabdian Masyarakat Progresif Humanis Brainstorming Jurnal Ilmiah Edunomika (JIE) BISECER (Business Economic Entrepreneurship) Jurnal Informatika Ekonomi Bisnis Management Studies and Entrepreneurship Journal (MSEJ) JURNAL ILMIAH FEASIBLE (JIF) SOLUSI Abdimasku : Jurnal Pengabdian Masyarakat Jurnal Ekuilnomi Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) Journal of Social Responsibility Projects by Higher Education Forum MANAJEMEN COMSERVA: Jurnal Penelitian dan Pengabdian Masyarakat Prosiding Seminar Nasional Program Pengabdian Masyarakat JAKA (Jurnal Akuntansi, Keuangan dan Auditing) Prosiding University Research Colloquium Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Jurnal Manajemen dan Dinamika Bisnis Innovative: Journal Of Social Science Research Indo-Fintech Intellectuals: Journal of Economics and Business Jurnal Informatika Ekonomi Bisnis Tematik Mengabdi: Jurnal Hasil Kegiatan Bersama Masyarakat El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Jurnal Ekonomi dan Bisnis International Journal Business, Management and Innovation Review Journal of Ekonomics, Finance, and Management Studies Sasambo: Jurnal Abdimas (Journal of Community Service) Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Journal of Management Economics and Financial Accounting
Oktoriza, Linda Ayu
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Peran Strategi Kolaborasi, Influencer Marketing, dan Visual Branding Terhadap Keputusan Pembelian Produk Fashion Lokal Thanksinsomnia Arlanda Muhammad Hakim; Amron Amron; Linda Ayu Oktoriza; Elia Resha Fatmawati
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 1 (2026): Maret : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i1.8892

Abstract

This quantitative study aims to analyze the role of collaboration strategies, influencer marketing, and visual brandingin influencing the purchase decision for the local fashion brand Thanksinsomnia. Primary data were collected from 158 respondents in Semarang City via online and offline questionnaires using a purposive sampling technique. Data analysis was conducted using the Structural Equation Modeling (SEM) approach. The hypothesis testing results reveal that both collaboration strategies and visual branding exert a positive and significant influence on consumer purchasing decisions. Conversely, the influencer marketing variable was found to have no significant effect on purchasing decisions. The proposed research model demonstrates a remarkably high predictive capability in explaining the variation in the purchasing decision variable. This finding underscores that, within the context of a local fashion brand targeting Generation Z, strategic partnerships and a consistent visual identity are more dominant drivers than reliance on influencer-based promotions. The study contributes theoretically and offers practical recommendations for the local fashion industry to prioritize creative collaboration and authentic visual branding.
PRESTIGE OR PREFERENCE? GENERATION Z’S PURCHASE DECISION BEHAVIOR TOWARD IPHONE AND SAMSUNG SMARTPHONES Merliana, Ira; Putra, Febrianur Ibnu Fitroh Sukono; Kusuma, Pradana Jati; Oktoriza, Linda Ayu
Distribusi - Journal of Management and Business Vol. 14 No. 1 (2026): Distribusi, March 2026
Publisher : Fakultas Ekonomi dan Bisnis Universitas Mataram

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29303/distribusi.v14i1.690

Abstract

The development of digital technology has made smartphones a primary necessity for Generation Z, especially in the premium segment such as iPhone and Samsung. This study aims to analyze the influence of functional, emotional, social, and epistemic values on brand preference and purchase decisions, with brand preference as a mediating variable. The study employs a quantitative approach using an explanatory survey design involving 124 Generation Z students from the Faculty of Economics and Business at Dian Nuswantoro University. Data were collected through a five-point Likert scale questionnaire and analyzed using SEM-PLS with SmartPLS 4. The results show that functional and epistemic values have a significant effect on Brand Preference and Purchase Decision, while emotional and social values do not have a significant effect. Brand Preference was found to have a significant effect on Purchase Decision and mediated the effect of functional and epistemic values on Purchase Decision. These findings indicate that Gen Z considers rational and novelty aspects more than emotional and social status aspects when purchasing premium smartphones.
PELATIHAN PENGELOLAAN KEUANGAN SEDERHANA PADA UMKM “REZA LAUNDRY” Linda Ayu Oktoriza; Diana Puspitasari
Martabe : Jurnal Pengabdian Kepada Masyarakat Vol 6, No 2 (2023): martabe : jurnal pengabdian kepada masyarakat
Publisher : Universitas Muhammadiyah Tapanuli Selatan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31604/jpm.v6i2.449-455

Abstract

Pemahaman terhadap pembukuan menjadi tolok ukur utama dalam pengelolaan keuangan suatu usaha yang berkelanjutan. Pengelolaan keuangan yang tepat merupakan aspek utama dan keberlanjutan usaha karena Pengelolaan keuangan yang tepat dapat membantu pemilik dan pelaku usaha untuk mengetahui tingkat keuntungan yang sesusngguhnya. Adapun tujuan kegiatan pengabdian kepada masyarakat ini adalah memberikan edukasi dan pelatihan pembukuan sederhana dalam rangka mewujudkan tata kelola keuangan yang baik bagi pelaku usaha agar tertib administrasi dan dapat menghitung tingkat keuntungan yang sesungguhnya didapatkan. Pelaksanaan kegiatan berjalan tertib dan lancar ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Pelaksanaan kegiatan Pengabdian kepada Masyarakat (PkM) berjalan dengan tertib dan lancar. Ditandai dengan antusiasme peserta kegiatan dari awal kegiatan hingga akhir pelaksanaan. Diawali dengan edukasi terkait pentingnya pembukuan sederhana, manfaat pembukuan, pentingnya pemisahan keuangan rumah tangga dengan  usaha. Kemudian dilanjutkan dengan pelatihan pengelolaan keuangan  dengan pelatihan pembuatan pembukuan sederhana. Peserta kegiatan merespon dengan diskusi interaktif dan peningkatan pemahaman mereka dalam pelatihan pembukuan sederhana dalam rangka mewujudkan tata kelola keuangan yang baik bagi pelaku usaha agar lebih memahami manfaat pengelolaan keuangan melalui pencatatan pembukuan agar dapat menghitung tingkat keuntungan yang sesungguhnya. Edukasi dan pelatihan pengelolaan keuangan memiliki peran yang signifikan terhadap perkembangan usaha.
Pengaruh Perputaran Kas, Piutang, Persediaan, Siklus Konversi Kas, dan Perputaran Aktiva Tetap Terhadap Profitabilitas pada Perusahaan Sub Sektor Farmasi yang Terdaftar di Bursa Efek Indonesia Periode 2020-2024. Kurnia Tri; Rudi Kurniawan; Linda Ayu Oktoriza; Diana Puspitasari
El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam Vol. 7 No. 1 (2026): El-Mal: Jurnal Kajian Ekonomi & Bisnis Islam
Publisher : Intitut Agama Islam Nasional Laa Roiba Bogor

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47467/elmal.v7i1.10491

Abstract

The purpose of this study is to examine how the profitability (ROA) of pharmaceutical sub-sector companies listed on the Indonesia Stock Exchange between 2020 and 2024 is affected by cash turnover, accounts receivable turnover, inventory turnover, cash conversion cycle, and fixed asset turnover.  The research is conducted to determine how the effectiveness of working capital management and asset utilization contributes to enhancing a company’s financial performance, particularly in producing profit. Using secondary data from pharmaceutical companies' yearly financial statements, this study employs a quantitative methodology.  Purposive sampling was used to pick the sample, which included 13 businesses with 65 observations during a five-year period.  Descriptive statistical analysis and traditional assumption tests are among the tests. Using SPSS 26's multiple linear regression analysis to look at how each independent variable affects profitability. The findings demonstrate that the cash conversion cycle, inventory turnover, and accounts receivable turnover all significantly and favorably impact profitability.  In contrast, monetary turnover and fixed asset turnover do not demonstrate a substantial influence.  Concurrently, the model's five variables are shown to have a considerable impact on profitability, with an R2 value of 0.523, which indicates that these factors account for 52.3% of the variation in profitability.  These data demonstrate that the effectiveness of managing receivables, inventory, and the cash cycle plays an essential role in boosting the profitability of pharmaceutical firms.
The Role of the Village Government's Commitment in Moderating the Relationship Between Community Participation, Financial Transparency, and the Use of Information Technology on the Financial Management of Village Funds in Dresi Kulon Village, Rembang Regency Haningtyas, Selly Lofiana; Puspitasari, Diana; Prayitno, Agus; Oktoriza, Linda Ayu
Dinasti International Journal of Economics, Finance & Accounting Vol. 7 No. 1 (2026): Dinasti International Journal of Economics, Finance & Accounting (March-April 2
Publisher : Dinasti Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.38035/dijefa.v7i1.6422

Abstract

This study examines the influence of community participation, financial transparency, and information technology utilization on Village Fund financial management, with village government commitment as a moderating variable in Dresi Kulon Village, Rembang. The methodology used was a quantitative approach, analyzing questionnaire data collected from 146 participants and then processing it using SEM–SmartPLS. The results show that community participation, financial transparency, and information technology utilization have a positive impact on Village Fund financial governance, with financial transparency having the strongest impact, while village government dedication was shown to mediate the relationship between financial transparency and IT utilization. This framework was able to explain 47.0% of the change in Village Fund financial management (R² = 0.470). Therefore, it is recommended to strengthen financial reporting transparency, village government commitment, and technology utilization.
Pengaruh Budaya, E-WOM, dan Persepsi Kualitas Produk Terhadap Keputusan Pembelian Tolak Angin Hidayatullah, Hanif; Amron, Amron; Purwatiningsih, Aris Puji; Oktoriza, Linda Ayu
Jurnal EMT KITA Vol 10 No 3 (2026): JULY 2026
Publisher : Lembaga Otonom Lembaga Informasi dan Riset Indonesia (KITA INFO dan RISET) - Lembaga KITA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35870/emt.v10i3.6200

Abstract

This study aims to analyze the influence of culture, E-WOM, and product quality perception on the purchase decision of Tolak Angin products in Semarang Regency. The use of data in this study came from the distribution of questionnaires through Google Form with purposive sampling techniques and obtained a sample of 112 samples. Data analysis using the SPSS 23.0 device. The use of quantitative methods based on primary data. The statistical analysis technique uses the data quality test method, multiple linear regression, hypothesis test, and F. test which results in (1) culture has a positive and significant effect on the purchase decision of Tolak Angin products. (2) E-WOM has a positive and significant effect on the purchase decision of Tolak Angin products. (3) Product quality perception has a positive and significant effect on the purchase decision of the Wind Repellent product. (4) culture, E-WOM, and product quality perception have a positive and significant effect simultaneously on the purchase decision of Tolak Angin products.
Kontribusi Kemudahan, Literasi Keuangan, dan Persepsi Keamanan terhadap Keputusan Penggunaan BRImo Gen Z BRI Jepara Novelina Dzakiroh; Linda Ayu Oktoriza
Jurnal Mirai Management Vol 11, No 1 (2026)
Publisher : STIE AMKOP

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37531/mirai.v11i1.11719

Abstract

Riset berikut memiliki tujuan untuk menganalisis pengaruh kemudahan penggunaan, literasi keuangan, serta persepsi keamanan terhadap keputusan penggunaan aplikasi BRImo pada nasabah Generasi Z di Kabupaten Jepara. Riset berikut menerapkan pendekatan kuantitatif dan menggunakan metode survei serta teknik purposive sampling terhadap 100 informan berusia 17–27 tahun yang merupakan pengguna aktif BRImo. Data dihimpun menggunakan kuesioner daring serta dianalisis memakai metode Partial Least Squares–Structural Equation Modeling (PLS-SEM) menggunakan software SmartPLS versi 4.0. Temuan dari penelitian berikut membuktikan bahwasanya Kemudahan Penggunaan, Literasi Keuangan, serta Persepsi Keamanan berpengaruh positif dan signifikan terhadap Keputusan Penggunaan BRImo. Kemudahan Penggunaan mendorong Keputusan melalui kemudahan navigasi dan pengoperasian aplikasi, Literasi Keuangan meningkatkan Kepercayaan dalam memanfaatkan layanan perbankan digital, sedangkan Persepsi Keamanan memperkuat Keputusan Penggunaan melalui rasa aman dalam bertransaksi. Temuan ini mengindikasikan bahwa peningkatan kualitas antarmuka aplikasi, edukasi Literasi Keuangan Digital, serta penguatan sistem keamanan menjadi strategi penting bagi Bank BRI dalam meningkatkan adopsi BRImo di kalangan Generasi Z.
DETERMINAN RETURN SAHAM : STUDI PADA PERUSAHAAN PERBANKAN INDONESIA TAHUN 2019-2023 Devika Cahyani; Linda Ayu Oktoriza; Lenni Yovita; Almira Santi Samasta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5739

Abstract

Penelitian ini bertujuan menelusuri determinan yang berkontribusi terhadap return saham, dengan fokus pada perusahaan perbankan yang terdaftar di BEI sepanjang rentang waktu 2019-2023. Pengujian dilakukan terhadap beberapa indikator keuangan sebagai variabel bebas, mencakup Size (ukuran perusahaan), leverange yang diukur melalui DER, serta PBV, LDR, dan EPS. Sementara return saham ditetapkan sebagai variabel terikat. Metodologi yang diterapkan mengadopsi pendekatan kuantitatif, dimana pengolahan data panel dijalankan menggunakan perangkat lunak EViews versi 12. Sampel penelitian meliputi dari 19 emiten perbankan yang lolos kriteria, yakni mempublikasikan laporan keuangan lengkap serta membagikan dividen selama periode penelitian. Temuan penelitian menunjukkan beberapa faktor yang memengaruhi return saham perusahaan perbankan. Secara statistik, ukuran perusahaan, leverange, PBV, dan LDR memperlihatkan dampak positif yang bermakna, sementara EPS menampilkan pengaruh negatif yang signifikan. Hasil ini menyediakan panduan bagi para investor untuk mempertimbangkan determinan tersebut saat membuat strategi investasi. Manfaat penelitian ini diharapkan bisa menjadi acuan bagi manajemen perusahaan dan pemegang saham untuk mengenali faktor-faktor yang menentukan return saham pada sektor perbankan.
ANALISIS LIVE STREAMING, FLASH SALE DAN E-WOM DALAM MENDORONG PERILAKU IMPULSIVE BUYING PRODUK SKINCARE SKINTIFIC PADA PLATFORM TIKTOK SHOP Ulsatunnisa Ulsatunnisa; Linda Ayu Oktoriza; Maria Safitri; Imam Nuryanto
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5816

Abstract

This study aims to analyze the influence of Live Streaming, Flash Sale, and E-WOM on impulsive buying behavior on Skintific skincare products on the TikTok Shop platform. This study uses a quantitative approach, with the population being students of the Management Study Program at Dian Nuswantoro University. The sample was selected using a non-probability sampling technique with a purposive sampling method, and this study involved 98 respondents. The study results show that the third variable, namely Live Streaming, Flash Sale, and E-WOM, significantly influence impulsive buying behavior simultaneously and partially. The conclusion of this study contributes to the digital marketing literature while providing practical recommendations for e-commerce business actors to optimize these marketing elements in increasing sales.
FAKTOR-FAKTOR YANG MEMENGARUHI STRUKTUR MODAL PERUSAHAAN SEKTOR CONSUMER NON-CYCLICAL DI BURSA EFEK INDONESIA PERIODE 2022-2024 Nadia Salsabila; Linda Ayu Oktoriza; Fakhmi Zakaria; Almira Santi Samasta
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 10 No 1 (2026): Edisi Januari - April 2026
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v10i1.7122

Abstract

Perubahan struktur modal perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia selama tahun 2022-2024 menunjukkan adanya penurunan, sehingga penelitian ini penting untuk dilakukan. Penelitian ini bertujuan untuk menyelidiki variabel yang berpengaruh terhadap struktur modal perusahaan sektor consumer non-cyclical yang terdaftar di Bursa Efek Indonesia antara tahun 2022-2024. Dalam penelitian ini, profitabilitas, ukuran perusahaan, pertumbuhan perusahaan, dan struktur aset merupakan variabel independent, sementara struktur modal merupakan variabel dependent. Pendekatan kuantitatif digunakan dengan metode regresi data panel yang dianalisis menggunakan perangkat lunak EViews 13. Sampel penelitian terdiri dari 61 perusahaan sektor consumer non-cyclical yang memenuhi kriteria seperti, konsisten terdaftar di sektor consumer non-cyclical, menerbitkan laporan keuangan, menyajikan laporan keuangan dalam rupiah, dan tidak merugi dalam kurun waktu yang diteliti. Hasil analisis mengindikasikan profitabilitas berpengaruh negatif terhadap struktur modal, tetapi ukuran dan pertumbuhan perusahaan berpengaruh positif terhadap struktur modal. Namun, struktur aset tidak berpengaruh terhadap struktur modal. Dengan demikian, dapat disimpulkan bahwa keputusan struktur modal perusahaan sektor consumer non-cyclical dipengaruhi oleh kondisi internal perusahaan, khususnya profitabilitas, ukuran perusahaan, dan pertumbuhan perusahaan. Penelitian ini diharapkan dapat memberikan kontribusi terhadap pengembangan teori struktur modal. Selain itu sebagai bahan acuan bagi manajemen guna penentuan strategi pendanaan serta bagi investor dalam menilai kondisi keuangan dan risiko investasi bisnis di sektor conusmer non-cyclical.
Co-Authors Abdullah, Rais Abroza, Ahmad Agus Prayitno Ahmad Abroza Ahmad Junaidi Ahmad Junaidi Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah Amerti Irvin W Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amerti Irvin Widowati Amimah Qodari Amron Amron Amron Amron, Amron Ana Kadarningsih Ana Kadarningsih Ariati Anomsari Ariati Anomsari Ariawan, Ariawan Aris Puji Purwatiningsih Arlanda Muhammad Hakim Auzi Aqmalludin Awaly, Ahmad Himam Awwal, Muhammad Al Faridho Ayu Isna Fauziah Cakranadi, Muhamad Devika Cahyani diah cahyani Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Prawitasari Diana Aqmala Diana Aqmala Diana Puspitasari Diva Aulia Nurfitriani Elia Resha Fatmawati Elia Resha Fatmawati Fadhli, Muhammad Ataka Fakhmi Zakaria Fakhmi Zakaria Febrianur Ibnu Fitroh Sukono Putra Finishia Malihah Hisyam Fitriani Fitriani Gufron, Ahmad Syaiful Haningtyas, Selly Lofiana Herry Subagyo Herry Subagyo Hidayatullah, Hanif Ida Farida Ilham Tri Laksana Imam Nuryanto Imron Natsir Imron Natsir, Imron Indriana, Dian Karis Widyatmoko Krisna Yunantha Putra Ariyadi Kurnia Tri Kusmindar, Arif Kusuma, Pradana Jati La Diu Samiu Lenni Yovita Lenni Yovita Lestari, Fransiska Wahyu Mahmud Mahmud Mahmud Mahmud Maria Safitri Maria Safitri Masitha Fahmi Wardhani Merliana, Ira Mertha Agung Durya, Ngurah Pandji Muhammad Anas Muhammad Anas Nadia Salsabila Nanda Adhi Purusa Nazara, Desman Serius Novelina Dzakiroh Pradana Jati Kusuma Prawitasari, Dian Priyanti, Elmi Ning Puji Purwatiningsih, Aris Pulung Adiluhung Putro Rahadatul Aisy Syafa Q.A Rahimah Rahma Fadila Rahayu Rais Abdullah Ratna Herawati Ratna Herawati Rissa Anandita Roymon Panjaitan Rudi Kurniawan Rudi Kurniawan Safitri, Maria Salma Aqila Samiu, La Diu Saputra, Kevin Sayudha Adi Sari, Embun Oktavia Setiawan, Aries Sugiarto, Hendro Suhita Whini Setyahuni Sulaiman Efendi Siregar Surjawati - Surjawati Surjawati Surjawati Surjawati Surjawati, S Ulsatunnisa Ulsatunnisa Velyna Shofiyatun Nasikhah Vera Sari Vicka Dilla Ayu Puspita Vicky Oktavia Vicky Oktavia Vina Wahyuning Triyas Vincent Didiek Wiet Aryanto Viranisa, Arifia Nur Wibowo, Mochammad Eric Suryakencana Widowati, Amerti Irvin Widya Latief, Indha Maharani Yanti, Jumianis Yenny Ernitawati Yohanes Elya Phisston Widivandavin Yovita, Lenni Yulita Setiawanta Zakaria, Fakhmi