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All Journal JURNAL ILMIAH PLATAX JURNAL EMBA : JURNAL RISET EKONOMI, MANAJEMEN, BISNIS DAN AKUNTANSI Jurnal Akuntansi Manado (JAIM)
Tumiwa, Johan Reineer
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Economics, Econometrics & Finance Environmental Science Social Sciences

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Transformasi Sintesis Data Kualitatif Menjadi Analisis Meta Data Tentang Manajemen Akuntansi Lingkungan Tuegeh, Octavia Diana Monica; Nagy, Adrian; Tumiwa, Johan Reineer
Jurnal Akuntansi Manado (JAIM) Volume 5. Nomor 3. Desember 2024
Publisher : Fakultas Ekonomi Universitas Negeri Manado

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53682/jaim.vi.10010

Abstract

This study aims to transform the synthesis of qualitative data into quantitative analysis through a meta-analytic approach in environmental management accounting. With the growing global attention towards environmental issues, companies face challenges in reducing their carbon footprint and enhancing energy efficiency. This research identifies and analyzes corporate strategies to achieve these objectives and evaluates their long-term sustainability. Additionally, it explores the adoption of innovative technologies such as IoT and AI in environmental management accounting and examines the impact of environmental policies on corporate accounting practices. Through a meta-analysis of 359 articles from various academic databases, it was found that innovative technologies significantly enhance environmental management, and stringent environmental policies promote corporate sustainability practices. This study contributes theoretically by integrating technological innovations into environmental accounting practices and developing a new analytical model. Future research directions include longitudinal studies, contextual analysis, and the development of sustainability performance indicators.
THE INFLUENCE OF EXPERIENTIAL MARKETING AND PERCEIVED VALUE ON SPOTIFY PREMIUM SUBSCRIPTION DECISIONS Tindatu, Chintya Julia; Saerang, David Paul Elia; Tumiwa, Johan Reineer
Jurnal EMBA : Jurnal Riset Ekonomi, Manajemen, Bisnis dan Akuntansi Vol. 13 No. 04 (2025): JE. Vol. 13 No. 4
Publisher : Universitas Sam Ratulangi

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35794/emba.v13i04.64749

Abstract

As music streaming becomes an integral part of daily life, Spotify stands out by offering both free and premium services. While Premium provides ad-free listening, offline downloads, and higher audio quality, many users still choose the free version. This study examines how experiential marketing and perceived value influence the decision of Generation Z in Manado to subscribe to Spotify Premium. Using a quantitative approach, data were collected from 102 respondents through questionnaires and analyzed with multiple linear regression. The results show that both experiential marketing and perceived value have a positive impact, individually and simultaneously, on purchase decisions. These findings emphasize that memorable user experiences and strong perceived benefits encourage Generation Z to upgrade from free to premium services. This research contributes to the understanding of digital subscription behavior and provides practical insights for companies in developing effective marketing strategies.   Keywords: Experiential Marketing, Perceived Value, Purchase Decision
Trade Agreements and Agribusiness Export Performance: Ppml Gravity Evidence From Indonesian Palm Oil Hs 1511 (2015–2023) Tumiwa, Johan Reineer; Tuegeh, Octavia Diana Monica; Paat, Franda Benedicta
Jurnal Ilmiah PLATAX Vol. 14 No. 1 (2026): ISSUE JANUARY-JUNE 2026
Publisher : Sam Ratulangi University

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35800/jip.v14i1.66808

Abstract

This study examines Indonesia’s export performance in an agribusiness product at the HS 6-digit level (HS 1511) over 2015-2023 by combining revealed competitiveness indicators and structural gravity estimation. First, we compute the Revealed Comparative Advantage (RCA) index to assess Indonesia’s export specialization relative to world trade. Second, we estimate a Poisson pseudo-maximum likelihood (PPML) gravity model with year fixed effects to identify the roles of destination market size, trade costs, and trade agreement coverage. Bilateral exports are constructed from UN Comtrade, macroeconomic controls are drawn from the World Development Indicators, bilateral distance and dyadic controls are obtained from CEPII, and trade agreement status is coded from DESTA at the dyad–year level using an in-force rule. Results indicate that Indonesia retains a strong revealed comparative advantage (RCA > 1 in all years), although the average RCA declines between early and late sub-periods. Gravity estimates show that destination market size (particularly population) positively predicts exports, while distance reduces expected export values. Importantly, in-force regional trade agreements are associated with significantly higher bilateral exports, approximately 48% larger export values, ceteris paribus, highlighting the relevance of policy-enabled market access alongside traditional gravity fundamentals. These findings emphasize the joint importance of competitiveness, trade-cost reduction, and effective utilization of trade agreements for sustaining and expanding Indonesia’s agribusiness exports. Keywords: comparative advantage, gravity model, PPML, trade agreements
Co-Authors David Paul Elia Saerang Nagy, Adrian Paat, Franda Benedicta Tindatu, Chintya Julia Tuegeh, Octavia Diana Monica