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Upajiwa Dewantara : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat
ISSN : 26140888     EISSN : 25804553     DOI : -
Core Subject : Economy,
Upajiwa Dewantara merupakan jurnal yang terbit dua kali dalam setahun pada bulan Juni dan Desember oleh Program Studi Magister Manajemen, Fakultas Ekonomi Universitas Sarjanawiyata Tamansiswa Yogyakarta. Upajiwa Dewantara menerbitkan artikel yang melaporkan hasil penelitian dan hasil pemikiran dari berbagai bidang yang berkaitan tentang ekonomi, bisnis dan manajemen. Jurnal Upajiwa Dewantara menerima naskah dari berbagai kalangan yang memenuhi syarat penulisan ilmiah dengan ruang lingkup ekonomi, bisnis dan manajemen.
Arjuna Subject : -
Articles 104 Documents
PENGARUH PROFITABILITAS, KEPEMILIKAN INSTITUSIONAL DAN SALES GROWTH TERHADAP AGRESIVITAS PAJAK PERUSAHAAN PROPERTI DI BEI Sari, Azma Fatmaliani; Rasidah, Rasidah
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.20886

Abstract

The high prevalence of tax aggressiveness practices is one of the factors causing Indonesia’s tax ratio to remain below the ideal standard, reflecting the low effectiveness of tax revenue. Therefore, this study examines the impact of profitability, institutional ownership, and sales growth on tax aggressiveness. Profitability, institutional ownership, and sales growth serve as independent variables, while tax aggressiveness is measured through a proxy known as the Cash Effective Tax Rate (CETR), which acts as the dependent variable. The research objects comprise companies officially listed on the Indonesia Stock Exchange (IDX) within the time frame of 2021 to 2023 in the property and real estate sector. A purposive sampling method was employed based on predetermined criteria, resulting in a sample of 35 companies over the three-year period, yielding a total of 105 samples. Secondary data were utilized, sourced from the annual reports of the companies obtained from the website www.idx.co.id and the respective companies official websites. Data analysis was conducted using multiple linear regression, facilitated by SPSS version 26. The findings of this study reveral that profitability has a significant effect on tax aggressiveness. In contrast, institutional ownership and sales growth show no significant effect on tax aggressiveness.
From screen to shopping cart: Pengaruh congruence, wishful identification, dan source credibility terhadap keputusan belanja pada live streaming shopping di Indonesia. Rokhim, Abdul
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.21427

Abstract

This study explores how congruence, wishful identification, and source credibility shape consumer behavior in Indonesia’s rapidly evolving live streaming shopping ecosystem. Grounded in the Stimulus–Organism–Response (S–O–R) model, the research investigates how these external stimuli activate key psychological mechanisms—namely parasocial interaction and trust—that subsequently influence purchase intention and actual buying behavior. Using survey data from 502 active live commerce users across TikTok Live, Shopee Live, and Instagram Live, the findings reveal that wishful identification forms the strongest emotional pathway through intensified parasocial bonds; congruence enhances perceived authenticity and relevance; while source credibility firmly establishes cognitive trust. Together, these mechanisms orchestrate the transformation from “screen” to “shopping cart.” The study contributes theoretically by integrating media psychology with live commerce persuasion, and practically by offering strategies for brands, creators, and digital platforms seeking to optimize their live streaming commerce engagement.
A influence between Store Atmosphere and Product Diversity on Customer Loyalty through Purchasing Decisions City: The research location is in Malang City samboro, joko; Hadi, Musthofa; Maskan, M.; Helmy, Abdullah; Arjo, Tri Ramadani; Iqbal, Muhammad
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.21585

Abstract

The main objective of this research is: to determine and analyze the significant influence between Store Atmosphere and Product Diversity on Customer Loyalty through Purchasing Decisions. The research location is in Malang City, while the population of this research is all buyers at Miniso MOG stores while the sample is 100 respondents.  The research results show that not all data used is valid and reliable; The better the Store Atmosphere and Product Diversity, the higher the Purchasing Decision; The better the Store Atmosphere and Product Diversity, the higher the Purchase Decision, the stronger the Customer Loyalty; The total influence of the variables studied is 13.52%.
MENAVIGASI STRATEGI PEMASARAN DI ERA PASCA-COOKIE DENGAN PENDEKATAN (Systematic Literature Review): (Systematic Literature Review) maratush; Zulfikar, Muhammad Vicky
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 9 No 2 (2025): UPAJIWA DEWANTARA: JURNAL EKONOMI, BISNIS DAN MANAJEMEN DAULAT RAKYAT
Publisher : Universitas Sarjanawiyata Tamansiswa

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30738/mmud.v9i2.21638

Abstract

The gradual elimination of third-party cookies driven by privacy regulations and browser policies has fundamentally reshaped digital marketing practices. This shift creates challenges for marketers to maintain personalization effectiveness while respecting consumer data privacy. This study aims to systematically review existing literature on marketing strategies in the post-cookie era using a Systematic Literature Review (SLR) approach. Relevant studies were identified through reputable academic databases using predefined inclusion and exclusion criteria. The findings reveal that first-party data strategies, contextual advertising, artificial intelligence-driven analytics, and trust-based consumer engagement emerge as dominant approaches in privacy-oriented marketing. This review contributes both theoretically and practically by synthesizing strategic directions for sustainable digital marketing in the post-cookie era.

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