cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
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
Published by Universitas Wiraraja Sumenep
ISSN : 23389583     EISSN : 23562919     DOI : https://doi.org/10.24929/feb
Core Subject : Economy,
Economics, Econometrics & Finance
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.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 346 Documents
 31   32   33   34   35 
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: 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: 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: 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: 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.
WORKPLACE ETHICS SEBAGAI PILAR KEBERLANJUTAN LINGKUNGAN KERJA INKLUSIF Armila, Alvanisa Putri; Sutopo, Arya Budi; Larasti, Guruh; Susilo, Nafi'ah Alifia Anindita; Rosanti, Ria; Masturoh, Samhana Sarafina
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: 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.v15i2.4966

Abstract

Etika tempat kerja menjadi isu sentral dalam pengelolaan sumber daya manusia di era organisasi modern yang ditandai dengan keberagaman latar belakang individu dan tuntutan keinginan sosial. Penerapan etika di tempat kerja tidak hanya berfungsi sebagai pedoman perilaku, tetapi juga berperan sebagai strategi dalam membentuk lingkungan kerja yang inklusif, adil, dan berkelanjutan. Tinjauan pustaka ini bertujuan untuk mengkaji secara komprehensif konsep etika tempat kerja serta mengusulkan sebagai pilar ketidakberkehentian lingkungan kerja inklusif berdasarkan berbagai temuan penelitian terdahulu. Metode yang digunakan adalah studi literatur terhadap buku teks, jurnal nasional, dan jurnal internasional yang relevan dengan topik etika kerja, inklusivitas, dan keinginan organisasi. Hasil kajian menunjukkan bahwa etika tempat kerja memberikan kontribusi signifikan dalam membangun budaya saling menghormati, mencegah diskriminasi, meningkatkan kesejahteraan karyawan, serta menjaga keinginan hubungan kerja jangka panjang. Dengan demikian, penerapan etika tempat kerja yang konsisten dan terintegrasi menjadi penting dalam menciptakan lingkungan kerja inklusif yang berdaya saing dan berkelanjutan.
PERAN ORGANIZATIONAL COMMITMENT PADA KARYAWAN GENERASI MILENIAL PERHOTELAN Juhriyah, Alfina; Putra, Andreas Wahyu Gunawan
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 15 No 2: 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.v15i2.4969

Abstract

The low level of innovative behavior and organizational commitment among millennial employees in the hospitality sector poses a serious challenge to organizational sustainability in the digital era. This study aims to analyze the influence of job crafting and perceived organizational support on innovative behavior with organizational commitment as a mediating variable among hotel employees in Central Jakarta. Using a quantitative approach, data were collected through an online questionnaire from 200 respondents selected using a purposive sampling technique. Data analysis was performed using descriptive statistics with the help of SPSS version 26 and Structural Equation Modeling (SEM) through AMOS version 24 software. The results showed that job crafting and perceived organizational support had a positive and significant effect on organizational commitment and innovative behavior. In addition, organizational commitment was proven to significantly mediate the influence of both independent variables on employee innovative behavior partially. In conclusion, hospitality management needs to create a supportive work environment and provide space for employees to make work adjustments to increase emotional engagement that will ultimately trigger the emergence of innovative ideas on an ongoing basis to maintain the organization's competitive advantage.
PENGARUH SPAYLATER, HARGA DAN ONLINE CUSTOMER REVIEW TERHADAP LOYALITAS DENGAN KEPUTUSAN PEMBELIAN SEBAGAI VARIABEL INTERVENING DI MARKETPLACE SHOPEE Khoirina, Dina; Sayyida, Sayyida
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): 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.v16i1.4710

Abstract

Fitur SPayLater atau dikenal dengan beli sekarang bayar nanti, fitur ini dikembangkan oleh perusahaan shopee untuk lebih menarik banyak konsumen dan para konsumen juga bisa membayar dengan cara cicilan perbulan atau boleh dibayar bulan depan. Penelitian ini bertujuan untuk menganalisis pengaruh metode pembayaran SPayLater, harga, dan online customer review terhadap loyalitas dengan keputusan pembelian sebagai variabel intervening di marketplace shopee di Kabupaten Sumenep. Metode yang digunakan dalam penelitian ini adalah metode kuantitatif, dengan teknik pengambilan sampel mengunakan non-probability sampling jenis purposive sampling melalui penyebaran kuesioner, sampel yang digunakan pada penelitian ini sebanyak 115 responden. Hasil analisis SmartPLS 3 menunjukkan bahwa online customer review berpengaruh signifikan terhadap keputusan pembelian dan loyalitas, baik secara langsung maupun melalui keputusan pembelian sebagai variabel intervening. Sebaliknya, SPayLater dan harga tidak berpengaruh signifikan terhadap keputusan pembelian maupun loyalitas, serta tidak dimediasi oleh keputusan pembelian.
PENGARUH ULASAN DAN RATING TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN GENERASI Z PADA PRODUK KOSMETIK WARDAH DI SHOPEE (STUDI KASUS PADA MAHASISWA UNIVERSITAS MUHAMMADIYAH KUDUS PROGAM STUDI BISNIS DIGITAL) Maziyyah, Adila Nuril; Budianita, Avira; Darsin, Darsin
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): 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.v16i1.4991

Abstract

This research was conducted based on current technological developments, particularly in e-commerce, which can influence Generation Z consumer behavior in making purchasing decisions. On the Shopee platform, reviews and ratings are also a source of information for Generation Z because they provide an overview of the experiences of previous consumers who have made purchases. Wardah cosmetic products were chosen as the object of this research because Wardah is a local halal brand that is in high demand and has high sales on Shopee. This study aims to determine the influence of reviews and ratings on Generation Z consumer purchasing decisions for Wardah cosmetic products on Shopee, with a case study of students from the Digital Business Study Program at the University of Muhammadiyah Kudus. This study uses a quantitative method with an associative approach. Data collection was carried out through distributing online questionnaires to 60 respondents selected using a purposive sampling technique. The data obtained were then analyzed using Partial Least Square - Structural Equation Modeling (PLS-SEM) with the help of SmartPLS software. The results of the study indicate that reviews and ratings have a positive and significant effect on Generation Z consumer purchasing decisions because they can increase consumer trust and encourage purchases.
PENGEMBANGAN POTENSI WISATA RELIGI DI KABUPATEN BANJAR KALIMANTAN SELATAN: SEBUAH TINJAUAN LITERATUR Malihah, Lola; Nazairin, Aswan; Frayoga, Muhammad Denny
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): 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.v16i1.4992

Abstract

Religious tourism is a form of special interest tourism that has significant potential to support regional development from economic, social, and cultural perspectives. Banjar Regency, South Kalimantan, is widely recognized as a center of religious activities, characterized by the presence of charismatic Islamic scholars, sacred pilgrimage sites, and well-preserved religious traditions. This study aims to analyze the potential, opportunities, and reinforcing factors for the development of religious tourism in Banjar Regency as a basis for sustainable destination development. This research employs a qualitative approach using a literature review method by examining relevant journal articles, books, and official documents published within the last five years. The findings indicate that religious tourism in Banjar Regency possesses strong potential supported by the symbolic and spiritual values of religious figures, strong social capital within the local community, and visitation patterns that are mass-based and recurring. Furthermore, religious tourism contributes to local economic growth, strengthens social identity, and supports the preservation of local culture. Therefore, the development of religious tourism should be directed toward integrated and sustainable management that upholds religious values, local wisdom, and the principles of sustainable tourism to ensure long-term benefits for both the community and the region..
PENERAPAN THEORY OF TECHNOLOGY ACCEPTANCE MODEL (TAM) DALAM MEMPENGARUHI NIAT PENGGUNAAN KONTINU PADA MOBILE PAYMENT: PERAN KEPUASAN SEBAGAI VARIABEL MEDIASI Ramadhani, Ikmalia Nisa; Purwanto, Edy
PERFORMANCE: Jurnal Bisnis & Akuntansi Vol 16 No 1 (2026): 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.v16i1.4999

Abstract

Dalam era digital, perkembangan teknologi informasi mendorong perubahan signifikan dalam sistem pembayaran, salah satunya melalui mobile payment. Mobile payment memungkinkan transaksi keuangan dilakukan secara cepat dan efisien melalui perangkat seluler, sehingga semakin banyak digunakan oleh masyarakat, termasuk di Kabupaten Sumenep. Namun, niat pengguna untuk terus menggunakan layanan mobile payment dapat dipengaruhi oleh berbagai faktor psikologis dan pengalaman pengguna. Penelitian ini bertujuan untuk mengetahui pengaruh perceived usefulness dan perceived ease of use terhadap niat penggunaan kontinu pada mobile payment, dengan kepuasan sebagai variabel mediasi. Penelitian ini menggunakan pendekatan kuantitatif dengan jumlah sampel sebanyak 160 responden yang merupakan pengguna mobile payment di Kabupaten Sumenep. Teknik pengambilan sampel yang digunakan adalah purposive sampling. Metode analisis data dilakukan dengan menggunakan Structural Equation Modeling berbasis Partial Least Square (PLS-SEM) melalui software SmartPLS 3.Hasil penelitian menunjukkan bahwa secara parsial perceived usefulness dan perceived ease of use berpengaruh signifikan terhadap kepuasan dan niat penggunaan kontinu. Kepuasan juga terbukti berpengaruh signifikan terhadap niat penggunaan kontinu. Namun, kepuasan tidak memediasi pengaruh perceived usefulness terhadap niat penggunaan kontinu secara signifikan. Sebaliknya, kepuasan berperan sebagai mediasi signifikan dalam pengaruh perceived ease of use terhadap niat penggunaan kontinu pengguna mobile payment di Kabupaten Sumenep.

Page 34 of 35 | Total Record : 346

 31   32   33   34   35 

Filter by Year

2012 2026


Reset
Filter By Issues
All Issue Vol 16 No 1 (2026): Performance: Jurnal Bisnis & Akuntansi Vol 15 No 2: Performance: Jurnal Bisnis & Akuntansi Vol 15 No 1: Performance: Jurnal Bisnis & Akuntansi Vol 14 No 2 (2024): Performance: Jurnal Bisnis & Akuntansi Vol 14 No 2: Performance: Jurnal Bisnis & Akuntansi Vol 14 No 1: Performance: Jurnal Bisnis & Akuntansi Vol 13 No 2 (2023): Performance: Jurnal Bisnis & Akuntansi Vol 13 No 1 (2023): Performance: Jurnal Bisnis & Akuntansi Vol 13 No 2: Performance: Jurnal Bisnis & Akuntansi Vol 13 No 1: Performance: Jurnal Bisnis & Akuntansi Vol 12 No 2 (2022): Performance:Jurnal Bisnis & Akuntansi Vol 12 No 1 (2022): Performance:Jurnal Bisnis & Akuntansi Vol 11 No 2 (2021): Performance:Jurnal Bisnis & Akuntansi Vol 11 No 1 (2021): Performance : Jurnal Bisnis & Akuntansi Vol 10 No 2 (2020): Performance : Jurnal Bisnis & Akuntansi Vol 10 No 1 (2020): Performance : Jurnal Bisnis & Akuntansi Vol 9 No 2 (2019): Performance : Jurnal Bisnis & Akuntansi Vol 9 No 1 (2019): Performance : Jurnal Bisnis & Akuntansi Vol 8 No 2 (2018): Performance : Jurnal Bisnis & Akuntansi Vol 8 No 1 (2018): Performance : Jurnal Bisnis & Akuntansi Vol 7 No 2 (2017): Performance : Jurnal Bisnis & Akuntansi Vol 7 No 1 (2017): Performance : Jurnal Bisnis & Akuntansi Vol 6 No 2 (2016): Performance : Jurnal Bisnis & Akuntansi Vol 6 No 1 (2016): Performance : Jurnal Bisnis & Akuntansi Vol 5 No 2 (2015): Performance : Jurnal Bisnis & Akuntansi Vol 5 No 1 (2015): Performance : Jurnal Bisnis & Akuntansi Vol 4 No 2 (2014): Performance : Jurnal Bisnis & Akuntansi Vol 4 No 1 (2014): Performance : Jurnal Bisnis & Akuntansi Vol 3 No 2 (2013): Performance : Jurnal Bisnis & Akuntansi Vol 3 No 1 (2013): Performance : Jurnal Bisnis & Akuntansi Vol 2 No 1 (2012): Performance : Jurnal Bisnis & Akuntansi More Issue