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All Journal Jurnal SOLMA Journal of Economic, Bussines and Accounting (COSTING) Al Qalam: Jurnal Ilmiah Keagamaan dan Kemasyarakatan Dinasti International Journal of Education Management and Social Science Al-Kharaj: Journal of Islamic Economic and Business International Journal of Economics Development Research (IJEDR) Management Studies and Entrepreneurship Journal (MSEJ) Jurnal Industri Kreatif dan Kewirausahaan Jurnal Manajemen Pendidikan dan Ilmu Sosial (JMPIS) Dinasti International Journal of Economics, Finance & Accounting (DIJEFA) MALLOMO: Journal of Community Service Multidiciplinary Output Research for Actual and International Issue (Morfai Journal) Indonesian Journal of Innovation Studies AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Jurnal Akuntansi dan Keuangan Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi) Journal of Artificial Intelligence and Digital Business Amkop Management Accounting Review (AMAR) Proceedings of The International Indonesia Conference on Interdisciplinary Studies
Tetty Sufianty Zafar
Universitas Muhammadiyah Sukabumi
Religion Agriculture, Biological Sciences & Forestry Arts Humanities Chemical Engineering, Chemistry & Bioengineering Civil Engineering, Building, Construction & Architecture Computer Science & IT Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Electrical & Electronics Engineering Energy Engineering Environmental Science Health Professions Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Library & Information Science Materials Science & Nanotechnology Social Sciences Other

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Pengaruh Net Profit Margin, Asset Utilization Ratio dan Firm Size terhadap Financial Performance Pika Pirliana; Dicky Jhoansyah; Tetty Sufianty Zafar
AKUA: Jurnal Akuntansi dan Keuangan Vol. 4 No. 3 (2025): Juli 2025
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v4i3.4572

Abstract

The purpose of this study is to examine the influence of Net Profit Margin (NPM), Asset Utilization Ratio (AUR), and Firm Size on Financial Performance in textile and garment subsector companies listed on the Indonesia Stock Exchange (IDX). This study employs a quantitative approach with an associative method and purposive sampling technique. A total of 19 companies were selected as samples, resulting in 38 observations. The data used in this research are secondary data obtained through documentation by analyzing the annual reports of textile and garment subsector companies for the years 2022 to 2023. Data analysis was conducted using classical assumption tests, multiple linear regression analysis, the coefficient of determination test, and both partial and simultaneous hypothesis testing. The results indicate that Net Profit Margin, Asset Utilization Ratio, and Firm Size simultaneously influence Financial Performance. Partially, Net Profit Margin and Asset Utilization Ratio have a significant effect on Financial Performance, while Firm Size does not have a significant effect. These findings provide practical guidance for managers and investors to optimize profits and asset utilization in order to enhance the financial performance of companies.
ANALISIS BRAND IMAGE MELALUI CUSTOMER SATISFACTION TERHADAP CUSTOMER LOYALTY Putri Rahma Maudi; Tetty Sufianty Zafar; Kokom Komariah
Journal of Economic, Bussines and Accounting (COSTING) Vol. 8 No. 6 (2025): COSTING : Journal of Economic, Bussines and Accounting
Publisher : Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/ptfc2085

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh Brand Image terhadap Customer Loyalty dengan Customer Satisfaction sebagai variabel mediasi pada konsumen Teh Botol Sosro di Kota Sukabumi. Penelitian menggunakan pendekatan kuantitatif dengan jumlah sampel 150 responden yang dipilih melalui teknik purposive sampling dan pengumpulan data melalui kuesioner berbasis Google Form. Analisis data dilakukan menggunakan Partial Least Square-Structural Equation Modeling (PLS-SEM) melalui software SmartPLS 4.0. Hasil penelitian menunjukkan bahwa Brand Image berpengaruh positif dan signifikan terhadap Customer Satisfaction, yang berarti semakin kuat citra merek, semakin tinggi tingkat kepuasan pelanggan. Selanjutnya, Customer Satisfaction juga berpengaruh positif dan signifikan terhadap Customer Loyalty, sehingga kepuasan yang dirasakan konsumen mendorong pembelian ulang serta rekomendasi kepada orang lain. Selain itu, Customer Satisfaction terbukti memediasi hubungan antara Brand Image dan Customer Loyalty secara signifikan, menunjukkan bahwa citra merek yang baik akan lebih efektif membentuk loyalitas apabila didukung oleh tingkat kepuasan konsumen yang tinggi. Secara keseluruhan, penelitian ini menegaskan bahwa penguatan citra merek dan peningkatan kepuasan pelanggan merupakan strategi penting dalam mempertahankan loyalitas konsumen Teh Botol Sosro di tengah persaingan industri minuman siap saji
Analisis Consumer Rating dan E-Trust terhadap Continuance Intention (Survei pada Pengguna Aplikasi Netflix di Kota Sukabumi) Shafrizal Muhammad Zen; Asep Muhamad Ramdan; Tetty Sufianty Zafar
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1877

Abstract

The rapid growth of subscription-based digital streaming services has intensified competition among video-on-demand platforms, making user retention a critical challenge. In this context, consumer rating and electronic trust are considered important factors influencing users’ continuance intention. This study aims to analyze the effect of consumer rating and e-trust on continuance intention among Netflix application users in Sukabumi City, Indonesia. A quantitative approach was employed using an associative research design. Data were collected through an online questionnaire distributed to 300 Netflix users selected using purposive sampling. The data were analyzed using Structural Equation Modeling with Partial Least Squares (SEM-PLS) through SmartPLS 3.2.9. The results indicate that consumer rating has a positive and significant effect on continuance intention, suggesting that favorable evaluations from other users strengthen users’ willingness to continue using the platform. Furthermore, e-trust also shows a positive and significant influence on continuance intention, reflecting that trust in service reliability, data security, and system integrity enhances long-term usage intention. Overall, the findings highlight the importance of maintaining credible rating systems and strengthening digital trust to sustain user engagement in subscription-based streaming services.
Analisis Strategi Pemasaran Gerilya terhadap Keputusan Pembelian dengan Perceived Value sebagai Variabel Intervening (Studi Kasus pada Konsumen Yakult di Kota Sukabumi) Mochamad Raditya Hakim; Asep Muhamad Ramdan; Tetty Sufianty Zafar
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1900

Abstract

This study addresses the increasing competition in Indonesia’s health beverage industry, which has contributed to declining sales performance despite strong brand recognition. The research aims to analyze the effect of guerrilla marketing strategies on purchasing decisions, with perceived value acting as an intervening variable, among Yakult consumers in Sukabumi City. A quantitative causal-associative approach was employed using survey data collected from 132 respondents selected through purposive sampling. Data were gathered via a structured questionnaire using a semantic differential scale and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3.2.9. The findings reveal that guerrilla marketing strategies have a positive and significant direct effect on purchasing decisions. Perceived value also shows a significant positive influence on purchasing decisions. Furthermore, perceived value partially mediates the relationship between guerrilla marketing strategies and purchasing decisions, indicating that the effectiveness of guerrilla marketing is strengthened when consumers perceive higher functional, emotional, and social value from the product. These results suggest that personalized and relationship-based marketing approaches are effective in enhancing consumer purchasing decisions, particularly when supported by strong perceived value. The study provides managerial insights for companies in strengthening direct selling strategies to remain competitive in dynamic markets.
Analisis Customer Experience terhadap Customer satisfaction pada Aplikasi Spotify melalui Perceived Ease of Use sebagai Variabel Mediasi (Survei Pengguna Spotify Free pada Gen-Z di Kota Sukabumi) Syahla Nazmi Salsabila; Tetty Sufianty Zafar; Kokom Komariah
AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis Vol. 6 No. 2 (2026): AKADEMIK: Jurnal Mahasiswa Ekonomi & Bisnis
Publisher : Perhimpunan Sarjana Ekonomi dan Bisnis

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37481/jmeb.v6i2.1908

Abstract

The rapid growth of digital music streaming services has intensified competition among platforms, requiring providers to deliver superior user experiences and ease of use to maintain customer satisfaction. Despite its popularity, Spotify Free users, particularly from Generation Z, still encounter various limitations that may affect their overall satisfaction. This study aims to examine the effect of customer experience on customer satisfaction with perceived ease of use as a mediating variable among Spotify Free users from Generation Z in Sukabumi City. This research employed a quantitative approach using a causal associative design. Data were collected through an online questionnaire distributed to 195 respondents selected using purposive sampling. The measurement instrument was developed based on established indicators of customer experience, perceived ease of use, and customer satisfaction. Data analysis was conducted using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS 3.2.9 software. The findings indicate that customer experience has a positive and significant effect on customer satisfaction and perceived ease of use. Furthermore, perceived ease of use significantly influences customer satisfaction and acts as a mediating variable in the relationship between customer experience and customer satisfaction. These results suggest that enhancing user satisfaction can be achieved not only through positive experiential factors but also by improving the perceived simplicity and usability of digital applications.
Co-Authors Abdul Azis Haiqal Abdul Bari Abielya Athaya Asep Muhamad Ramdan Asep Saepuloh Dicky Jhoansyah Dicky Jhoansyah Dicky Jhoansyah Diva Saftila Erry Sunarya Erry Sunarya Hermansah, Yuda Hudan Gulaman Zakia Husnul Khatimah Aulia Iklima Septiani Kokom Komariah Lailaturrahmah MD , Khoirunnisa Lindiana, Resa Mochamad Raditya Hakim Mulyana, Muhamad Nabila Ramadani Nazhira Nur Pasha Nor Norisanti Nor Norisanti Nurhafni, Alyaa Fawzia Nurul Aulia Nurul Jauza Putri Pika Pirliana Prasasti, Silla Putri Rahma Maudi R Deni Muhammad Danial Ranti Nuraeni Raya Nurul Aulia Resa Lindiana Rofiyana , Muhamad Saftila, Diva Salma Afrillia Azzahra Syhab Salva Yuniarti Putri Setiawati, Tita Shafrizal Muhammad Zen Silitonga, Tiur Maulina Silla Prasasti Siti Nuraeni, Siti Sopyan Saori Sopyan Saori Sunarya , Erry Sunarya, Erry Syahla Nazmi Salsabila Tiur Maulina Silitonga Yusuf Arifin Zakia Putri Sakinah Zulkarnaen, Wandy