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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 : Lembaga Pengembangan Kinerja Dosen

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.
Analisis Advertising Value, Hedonic Browsing, dan Impulsive Buying terhadap Purchase Intention Viral Food di Instagram: (Studi Kasus di Kota Semarang) Bagas Dwi Prayoga; Linda Ayu Oktoriza; Roymon Panjaitan; Guruh Taufan
Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis Vol. 6 No. 2 (2026): Juli : Jurnal Akuntansi, Ekonomi dan Manajemen Bisnis
Publisher : Lembaga Pengembangan Kinerja Dosen

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.55606/jaemb.v6i2.11122

Abstract

This research investigates how Advertising Value, Hedonic Browsing, and Impulsive Buying influence the Purchase Intention of viral food among Instagram users in Semarang City. Employing a quan- titative method, the study gathered data through an onIine questionnaire and analyzed it using multiple linear regression. The resuIts show that Advertising Value exerts a positive but insignificant influence on purchase intention. In contrast, Hedonic Browsing demonstrates a positive and significant effect, indicating that pleasure- driven browsing behaviors enhance consumers’ intention to purchase viral food. Impulsive Buying emerges as the strongest predictor, confirming that spontaneous and emotionally driven decisions play a critical role in shaping purchase intention. Overall, the three varia-bles jointly exert a significant influence on viral food pur- chase intention. The findings suggest that emotional and experiential factors rather than perceived advertising quality primarily drive consumers’ intention to purchase viral food on social media.
PENDETEKSIAN KECURANGAN LAPORAN KEUANGAN DENGAN BENISH M-SCORE PADA PERUSAHAAN YANG TERDAFTAR DI BURSA EFEK INDONESIA Amerti Irvin Widowati; Linda Ayu Oktoriza
Solusi Vol. 19 No. 1 (2021): January
Publisher : Fakultas Ekonomi, Universitas Semarang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26623/slsi.v19i1.2994

Abstract

Beneish M-Score adalah suatu teknik analisis laporan keuangan dapat dit-erapkan untuk mendeteksi kecurangan laporan keuangan berupa manipulasi laba earning overstatement. Pernyataan ini telah dijawab oleh Messod D. Beneish, seorang profesor di Indiana University yang melakukan penelitian atas perbedaan kuantitaif antara perusahaan yang teridentifikasi telah melakukan manipulasi laba dan perusahaan yang teridentifikasi tidak melakukan manipulasi laba.Objek penelitian ini adalah perusahaan sektor Penghasil bahan baku dan manufaktur yang terdaftar di BEI tahun 2019. Terdapat 178 perusahaan yang menjadi sampel pada penelitian ini. Teknik penentuan sampel menggunakan non probability-purposive judgement sampling. Metode pengumpulan data menggunakan metode dokumentasi. Metode analisis data dengan deskriptif kuantitatif menggunakan rasio yang dikemukakan oleh Messod D.Beneish. Terdapat 5 variabel pengukuran yaitu Days Sales In Receivables Index (DSRI), Gross Margin Index (GMI), Asset Quality Index (AQI), Sales Growth Index (SGI), dan Total Accrual To Total Assets Index (TATA).Hasil dari penelitian ini adalah: 1) terdapat 2 perusahaan yang tergoLong manipulator yang ditunjukkan dengan masuk kategori manipulator pada 3 kategori dari 5 kategori yang diukur; 2)sedangkan lainnya termasuk dalam kategori Non manipulator dan Grey company.    Kata kunci: Beneish M-Score, Laporan keuangan
Co-Authors Abdullah, Rais Abroza, Ahmad Afrillya Margaretha Mangkawa Agus Prayitno Ahmad Abroza Ahmad Junaidi Ahmad Junaidi Almira Santi Samasta Almira Santi Samasta Amalia Nur Chasanah 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 Bagas Dwi Prayoga Cakranadi, Muhamad Devika Cahyani diah cahyani Dian Indriana Hapsari Dian Indriana Tri Lestari Dian Prawitasari Diana Aqmala Diana Aqmala Diana Puspitasari Diva Aulia Nurfitriani Dwi Eko Waluyo Elia Resha Fatmawati Elia Resha Fatmawati Emira Imania Utami Fadhli, Muhammad Ataka Fakhmi Zakaria Fakhmi Zakaria Febrianur Ibnu Fitroh Sukono Putra Finishia Malihah Hisyam Fitriani Fitriani Gufron, Ahmad Syaiful Guruh Taufan Hariyadi 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 Qurotul Aini 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 Satria Afif Naufal Pramudya Setiawan, Aries Sugiarto, Hendro Suhita Whini Setyahuni Sulaiman Efendi Siregar 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