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All Journal Behavioral Accounting Journal (JIMBE) Journal of Economics and Management Technologies
Fina Ruzika Zaimar
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Humanities Economics, Econometrics & Finance Social Sciences

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Determinan Keputusan Pembelian Konsumen pada Produk Usaha Mikro Melalui Pendekatan Theory of Planned Behavior Achmad Ridha; Fina Ruzika Zaimar; Wiwin Riski Windarsari; Hasisa Haruna; Adriansyah
Jurnal Ilmu Manajemen, Bisnis dan Ekonomi Vol 2 No 6 (2025)
Publisher : PT Maju Malaqbi Makkarana

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59971/jimbe.v2i6.483

Abstract

This study aims to analyze the factors that influence consumer purchasing decisions on micro-business products using the Theory of Planned Behavior (TPB) approach. The background of this study is based on the importance of understanding consumer behavior in the context of micro-businesses that play a significant role in the national economy, but still face challenges in identifying determinants of purchasing decisions scientifically. This study uses a quantitative approach with a survey technique by distributing questionnaires to 100 respondents who are consumers of micro-business products in Makassar City. Data were analyzed using multiple linear regression methods with the help of the SPSS version 29 program. The results showed that two of the three main TPB variables, namely attitudes and subjective norms, had a positive and significant effect on purchasing decisions, while perceived behavioral control did not have a significant effect. This finding supports Ajzen's theory (1991) and strengthens previous findings, especially that positive consumer attitudes and social support from the surrounding environment are the main determining factors in purchasing decisions. On the other hand, the insignificance of perceived behavioral control indicates that the aspect of ease or ability to buy is not always the main consideration, especially when the product is easily accessible. The conclusion of this study is that TPB is relevant to understand consumer behavior in the context of micro-enterprises, and can be a strategic basis for designing a marketing approach that is oriented towards consumer attitudes and social norms.
Studi Akuntabilitas Laporan Dana Kampanye Dalam Perspektif Hermeneutik Gadamerian Andi Muh Syukur Hidayatullah; Anisatun Humayrah Rais; Fina Ruzika Zaimar; Fradionesius Kristianto; Putri Safira, Selma
BAJ: Behavioral Accounting Journal Vol. 8 No. 1 (2025): January-June 2025
Publisher : Universitas Pembangunan Nasional "Veteran" Jawa Timur

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33005/baj.v8i1.357

Abstract

Praktik ekonomi setiap partai politik pada kontenstasi pemilu tergambar melalui besaran dana kampanye yang dikelola sehubungan dengan keikutsertaannya pada pemilihan umum 2024. Setiap Partai Politik kemudian memiliki kewajiban untuk dilakukan proses audit oleh Kantor Akuntan Publik dan diterbitkannya Laporan Dana Kampanye untuk memastikan setiap Partai Politik mengelola dana kampanyenya secara transaparan dan bertanggungjawab. Penilitian ini bertujuan untuk menginterpretasi akuntabilitas dari Partai Politik melalui Laporan Pendaan Kampanye pada pelaksanaan Pemilihan Umum 2024. Penilitian dilakukan dengan pendekatan kualitatif menggunakan analisis hermeneutika Gadamerian dan jenis data menggunakan data sekunder yang bersumber dari Laporan Penerimaan dan Pengeluaran Dana Kampanye (LPPDK) serta Laporan Asurans Independen dari Kantor Akuntan Publik (KAP). Hasil penelitian memperlihatkan bahwa mayoritas pendanaan kampanye oleh partai politik masih bersumber  dari sumbangan calon anggota legislatif, sementara dari aspek pengeluaran terbesar dilakukan untuk membiayai jasa kampanye. Hasil Audit menunjukkan bahwa masih ditemukan ketidakterbukaan informasi oleh partai politik dan mengelola dana kampanyenya. Berdasarkan hasil penelitian, perlu untuk setiap stakeholder melakukan peningkatan kualitas pelaksanaan dan pengawasan dalam keterbukaan pada pengelolaan dana kampanye sebagai bentuk transparansi dan akuntabilitas Partai Politik kepada masyarakat pada setiap pelaksanaan Pemilihan Umum.   The economic practices of each political party in election contention are reflected in the amount of campaign funds managed in relation to their participation in the 2024 general election. Each political party then has an obligation to carry out an audit process by a public accounting firm and issue a campaign finance report to ensure that each political party manages its campaign funds. transparently and responsibly. This research aims to interpret the accountability of Political Parties through Campaign Funding Reports in the 2024 General Election. The research was carried out using a qualitative approach using Gadamerian hermeneutic analysis and the type of data using secondary data sourced from the Campaign Fund Receipt and Expenditure Report (LPPDK) and the Independent Assurance Report from the Public Accounting Firm (KAP). The results show that the majority of campaign funding by political parties still comes from donations from legislative candidates, while the largest expenditure is made to finance campaign services. Audit results show that there is still a lack of disclosure of information by political parties and managing their campaign funds. Based on the research results, it is necessary for each stakeholder to improve the quality of implementation and supervision in openness in the management of campaign funds as a form of transparency and accountability of Political Parties to the public at every General Election.
Purr-suasion in Action: How Catvertising BoostsBrand Recall through Cognitive Fluency Achmad Ridha; Hasisa Haruna; Fina Ruzika Zaimar; Wiwin Riski Windarsari; Adriansyah
Journal of Economics and Management Technologies Vol. 1 No. 3 (2025): Journal of Economics and Management Technologies
Publisher : Candela Edutech Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63288/jemtech.v1i3.12

Abstract

The Objectives – This study investigates how catvertising, or the strategic use of cat imagery in social-media advertising, influences brand recall through the mediating role of cognitive fluency. The research aims to understand how emotional engagement and cognitive simplicity jointly enhance advertising effectiveness in digital environments. The Methods/approaches – Using a quantitative, cross-sectional approach, data were collected from 100 active social-media users aged 18–35 in Makassar City, Indonesia. Respondents were exposed to simulated social-media advertisements containing or excluding cat imagery and subsequently completed a seven-point Likert-scale questionnaire measuring catvertising, cognitive fluency, and brand recall. Data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method, consisting of two stages: outer-model and inner-model evaluation. The Results – The results reveal that catvertising has a significant positive effect on brand recall, while cognitive fluency also enhances recall independently. However, the interaction effect between catvertising and cognitive fluency is not significant, indicating that emotional appeal and processing ease operate as parallel rather than moderating mechanisms. The Research Implications – These findings contribute to the theoretical integration of affective and cognitive perspectives in digital advertising research and highlight the importance of emotionally resonant yet cognitively simple designs. For practitioners, the study emphasizes the managerial relevance of incorporating familiar and emotionally appealing visuals to strengthen brand memorability in competitive social-media contexts.
Co-Authors Achmad Ridha Adriansyah Adriansyah Andi Muh Syukur Hidayatullah Anisatun Humayrah Rais Fradionesius Kristianto Hasisa Haruna Putri Safira, Selma Windarsari, Wiwin Riski