cover
Contact Name
Ahmad Zaki
Contact Email
ahmadzaki@wiraraja.ac.id
Phone
+6287850346467
Journal Mail Official
feb@wiraraja.ac.id
Editorial Address
Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
Location
Kab. sumenep,
Jawa timur
INDONESIA
Performance : Jurnal Bisnis dan Akuntansi
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
PERFORMANCE : Jurnal Bisnis & Akuntansi adalah jurnal yang memberikan wacana keilmuan tentang akuntansi, bisnis dan manajemen secara praktis. Artikel yang dipublikasikan pada jurnal ini meliputi berbagai bahasan dimulai dari hasil kajian khusus, evaluasi kritis sampai dengan penelitian empiris. Jurnal Performance “Bisnis & Akuntansi” dipublikasikan dua kali dalam satu tahun : Maret dan September.
Articles 334 Documents
PENGARUH SUSTAINABILTY REPORT, INTELLECTUAL CAPITAL DAN UKURAN PERUSAHAAN TERHADAP NILAI PERUSAHAAN PADA PERUSAHAAN ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019-2023 Riyadhita, Vanisa; Septiawati, Rohma; Nasihin, Ihsan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4318

Abstract

This study aims to examine the sustainability report, intellectual capital and company size on the company's value whether or not it affects companies operating in the energy sector listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The method used in the research is the quantitative method. The population in this study is energy companies listed on the Indonesia Stock Exchange (IDX) during the 2019-2023 period. The sample used was 9 companies, the selection of samples was taken based on selection techniques through a number of predetermined criteria (purposive samoling). The data used is secondary data with data collection techniques in the form of documentation. The software used to analyze the relationship between independent variables and dependent variables is SmartPLS version 4 using outer model analysis, inner model analysis and hypothesis testing. The results of the study show that sustainability report and intellectual capital have a negative effect on company value, while company size has a positive effect on company value.
MEMAHAMI EMOTIONAL ROLES AND CONNECTIONS DALAM LIVE STREAMING SENIOR INFLUENCER: DAMPAKNYA TERHADAP PENINGKATAN PURCHASE INTENTION GENERASI Z Suryani, Putu Sri; Winda Yanti, Ni Kadek
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4883

Abstract

The purpose of this study is to determine the influence of audience interaction, emotional appeal, and credibility of senior live streamers on Generation Z's purchasing interest in Denpasar, Bali, especially on the TikTok platform. The author used a survey method, where the study focused on Generation Z users in the Denpasar area who actively watch senior live streaming content on the TikTok platform. This population includes various groups, including students, young workers, and the general public who are digitally active, with a focus on Generation Z who are the dominant users of the platform. The technique used in this study's sampling is non-probability sampling. The results show that Gen Z audience engagement, active two-way interactions, such as comment responses and live question and answer sessions, can create a sense of belonging and increase audience engagement. Furthermore, emotional appeals built through inspirational narratives, humor, or content relevant to everyday life have been shown to strengthen parasocial bonds and drive purchase intention. Based on the coefficient of determination (R-square) analysis of 56.8%, it can be concluded that there are still 43.2% of factors outside the model that influence Generation Z's purchase intention. Therefore, future researchers are advised to add other variables such as social influence, brand trust, perceived value, or content quality to the research model, either as independent or intervening variables, to provide a more comprehensive explanation of the factors influencing Generation Z's purchase intention.
ANALISIS STRATEGI PEMASARAN DIGITAL TOKOPEDIA DAN SHOPEE TERHADAP LOYALITAS PELANGGAN E-COMMERCE Kusumastuti, Anggit Dyah; Tri Wahyudi, Ahmad Agus Eko; Marchela, Tezhalonika; Nur Aulia, Luluk; Budi Lestari, Maharani Aura; Zahralia Aurel, Greysha Maretta
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4917

Abstract

The rapid development of digital technology has brought about significant changes in the business world, particularly in the e-commerce sector. The ease of internet access and the use of smartphones have simplified buying and selling activities, which can now be done efficiently through online applications. In recent years, Tokopedia and Shopee have become the two major players dominating the Indonesian market and competing fiercely to retain customer loyalty. The integration of platforms like TikTok Shop with Tokopedia in 2024 presents increasing challenges for Tokopedia in building consumer trust after facing several regulatory hurdles. This research aims to analyse the digital marketing strategies implemented by Tokopedia and Shopee in increasing customer loyalty. Through a comparative approach and qualitative analysis, this study found that the effective use of social media, personalisation, and content marketing plays a key role in shaping positive perceptions and strengthening customer loyalty.
MODEL STRATEGI PENGEMBANGAN AGRIBISNIS UMKM DALAM MENDORONG PENINGKATAN NILAI TAMBAH PRODUK PERTANIAN LOKAL DI KECAMATAN BATUPUTIH Wahyuni, Purwati Ratna; Hamzah, Amir
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2 (2025): Performance: Jurnal Bisnis & Akuntansi
Publisher : Fakultas Ekonomi dan Bisnis, Universitas Wiraraja Madura

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.24929/feb.v15i2.4967

Abstract

Pengembangan agribisnis berbasis usaha mikro, kecil, dan menengah (UMKM) memiliki peran strategis dalam meningkatkan nilai tambah produk pertanian lokal serta memperkuat perekonomian wilayah perdesaan. Kecamatan Batuputih merupakan salah satu wilayah yang memiliki potensi sumber daya pertanian cukup besar, namun pemanfaatannya dalam bentuk produk olahan bernilai tambah masih relatif terbatas. Penelitian ini bertujuan untuk menganalisis kondisi eksisting UMKM agribisnis, mengidentifikasi faktor internal dan eksternal yang memengaruhi pengembangan usaha, serta merumuskan model strategi pengembangan agribisnis UMKM yang kontekstual dan berkelanjutan. Penelitian menggunakan pendekatan kualitatif dengan desain deskriptif-analitis. Pengumpulan data dilakukan melalui wawancara mendalam, observasi lapangan, dan studi dokumentasi dengan informan yang dipilih secara purposive. Analisis data dilakukan melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan, serta diperkuat dengan analisis SWOT. Hasil penelitian menunjukkan bahwa UMKM agribisnis di Kecamatan Batuputih memiliki kekuatan berupa ketersediaan bahan baku lokal dan dukungan sosial masyarakat, namun masih menghadapi kelemahan dalam aspek manajemen usaha, inovasi produk, dan pemasaran. Peluang pengembangan terbuka melalui meningkatnya permintaan produk olahan lokal dan dukungan kebijakan pemerintah, sementara ancaman berasal dari persaingan produk luar daerah dan dinamika pasar. Model strategi pengembangan yang dirumuskan menekankan pada penguatan kapasitas pelaku usaha, inovasi produk berbasis potensi lokal, optimalisasi pemasaran digital, serta penguatan kelembagaan dan kemitraan. Strategi ini diharapkan mampu mendorong peningkatan nilai tambah produk pertanian lokal secara berkelanjutan dan memperkuat peran UMKM agribisnis sebagai penggerak ekonomi lokal.

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