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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 112 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. Abdul Rokhim
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.
Strategi Pengembangan Bisnis UMKM Keripik Talas di Desa Lenteng Timur dengan Pendekatan Business Model Canvas Noferdyan Firmansyah; Resti Destiarni
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): 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.v10i1.18547

Abstract

Taro-Chips MSMEs in East Lenteng Village are faced challenges and increasingly tight market competition due to increase in competitors in same field. Research results show that MSMEs of Talas-Chips are in quadrant I, which is supporting an aggressive strategy, meaning that MSMEs are in profitable position and support growth and new business model proposals have been proposed such as increasing partner relationships with other raw material suppliers. Apart from that, MSMEs carry out online marketing activities, add new variants, create attractive packaging, register business legality, and provide special bonuses to profitable customers. MSMEs can also expand consumer segments and develop key resources, such as social media, production machines, adding human resources in the production sector, and information technology. MSMEs also have to add social media accounts, add transportation costs, costs for promotions on social media, and use leftovers or pieces of cooked taro-chips to be repackaged in attractive packaging.
ANALISIS FAKTOR YANG MEMPENGARUHI PROFITABILITAS PERUSAHAAN ENERGI DI BEI PERIODE 2021-2023 Moh.Solikul Amin; Siti Alliyah
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): 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.v10i1.21861

Abstract

This study aims to analyze the impact of three main factors – company scale, capital structure and sales growth – on the profitability of companies in the energy sector listed on the Indonesia Stock Exchange from 2021 to 2023. Secondary data, sourced from annual financial reports, is used as the basis for the analysis. The sample consists of 45 companies selected using a purposive sampling method. Data analysis was conducted using a multiple linear regression model after ensuring that the classical assumptions are met. The main results of this study are: company scale is not proven to have a significant relationship with profitability; capital structure has a significant negative effect; sales growth is proven to significantly increase profitability. These findings indicate that efficient capital structure management and sustainable sales growth are important factors in improving the profitability performance of energy sector companies in Indonesia.
PENGARUH KEUNIKAN PRODUK DAN MEDIA SOSIAL TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN PADA PRODUK TAS KULIT ASLI KOESOEMA BAGS DENGAN KEPERCAYAAN KONSUMEN SEBAGAI VARIABEL INTERVENING Septina Nurmalita Putri Kusuma Wardani; Muinah Fadhilah; Ambar Lukitaningsih
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): 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.v10i1.21877

Abstract

This research is motivated by the intense competition in the leather fashion industry, which demands product differentiation strategies. This study aims to analyze the influence of product uniqueness and social media on purchasing decisions, with consumer trust as an intervening variable, at Koesoema Bags. Using a quantitative approach, data was collected through a survey of 172 respondents selected using a purposive sampling technique. Data analysis was conducted using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS). The results indicate that product uniqueness and social media have a positive and significant influence on purchasing decisions and consumer trust. Another key finding demonstrates that consumer trust plays a significant role in mediating the relationship between product uniqueness and social media on purchasing decisions. The implications of this study emphasize the importance of maintaining personalized (custom) services and authentic digital interactions to build trust and drive sales of local products.  
PERAN GAYA KEPEMIMPINAN DEMOKRATIS DAN KARAKTERISTIK INDIVIDU TERHADAP PENGEMBANGAN KARIR PEGAWAI DENGAN FASILITAS KERJA SEBAGAI VARIABEL INTERVENING PADA KANTOR LURAH DI KECAMATAN LONG MESANGAT KUTAI TIMUR Ria Fitria Rachimah
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): 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.v10i1.21853

Abstract

This study aims to analyze the influence of democratic leadership style and individual characteristics on employees’ career development, as well as to examine the role of work facilities as an intervening variable. The research was conducted at the Village Head Office of Long Mesangat District, East Kutai Regency, using a quantitative survey approach. A total of 162 employees were selected through purposive sampling. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS). The findings reveal that democratic leadership style and individual characteristics do not have a significant effect on either work facilities or employees’ career development. In contrast, work facilities were found to have a positive and significant influence on career development. Furthermore, work facilities do not serve as a mediating variable in the relationship between the independent variables and career development. This finding may be attributed to the highly structured and centrally regulated nature of the government personnel system, which limits the direct influence of individual factors and leadership practices on employees’ career advancement.
Pengaruh Interaktifitas dan Influencers terhadap Purchase Decision melalui mediasi Customer Engagement di Live shopping Tiktok Gina Anindita; Henny Welsa; Ambar Lukitaningsih
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): 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.v10i1.21878

Abstract

This study investigates the effects of interactivity and influencers on purchase decisions mediated by customer engagement in TikTok live shopping. The growth of social commerce has shifted consumer behavior toward interactive, real-time shopping experiences that blend entertainment and transaction. TikTok Live Shopping enables direct interaction among hosts, influencers, and viewers, potentially shaping engagement and buying outcomes. Using a quantitative survey approach, data were collected through an online questionnaire from 97 respondents who had previously watched and purchased via TikTok live streams, selected through purposive non-probability sampling. Data were analyzed using Structural Equation Modeling based on Partial Least Squares (SEM-PLS) with SmartPLS. The study is expected to demonstrate that higher interactivity and credible influencers enhance customer engagement, which in turn positively influences purchase decisions. The findings contribute to social commerce and marketing literature and provide guidance for businesses and content creators to optimize live-streaming strategies that foster engagement and drive purchases.
Pengalaman Karyawan Gen-Z Di Banjarmasin Tentang Trust Dan Psychological Safety Dalam Mendukung Inovasi Kerja Nadila Deryza
UPAJIWA DEWANTARA : Jurnal Ekonomi, Bisnis dan Manajemen Daulat Rakyat Vol 10 No 1 (2026): 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.v10i1.22388

Abstract

This study explores the experiences of Generation Z employees in Banjarmasin regarding trust and psychological safety in fostering work innovation. The shifting workforce dynamics, dominated by Generation Z, necessitate that organizations—particularly in the retail sector—cultivate open and safe environments to encourage active participation. Employing a qualitative descriptive approach, data were gathered through in-depth interviews with retail employees in Banjarmasin and analyzed using thematic analysis. Findings reveal that open, supportive, and participatory leadership communication is vital for building trust. This trust establishes psychological safety, enabling employees to voice ideas or opinions without fear of negative repercussions. Consequently, such safety empowers Generation Z to innovate, especially regarding customer service quality and creative store layouts. These results confirm that trust and psychological safety are strategic assets for innovation. This research contributes theoretically to organizational communication studies and offers practical human resource management recommendations for managing younger generations.

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