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Ahmad Zaki
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ahmadzaki@wiraraja.ac.id
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feb@wiraraja.ac.id
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Fakultas Ekonomi dan Bisnis Universitas Wiraraja, Jalan Raya Sumenep Pamekasan KM. 5 Patean Sumenep 69451
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Kab. sumenep,
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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
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THE DYNAMICS OF PRODUCT VARIANTS IN SUSTAINING BRAND IDENTITY AND EMOTIONAL RELATIONSHIPS Darmawan, Didit; Novita, Nur Aini Dian
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.v16i1.5013

Abstract

This study conducts a literature review on the role of product variant exploration in maintaining brand relevance. It addresses two main issues: the tension between innovation and brand identity purity, and the challenge of building emotional bonds amidst changing consumer behavior. The analysis is structured into two parts. First, it examines how product variants influence consumer perception of brand identity clarity, finding that alignment with core values reinforces identity while excessive divergence risks dilution. Second, it explores how variants foster relevant emotional connections by enabling personal expression, becoming part of consumer rituals, and accumulating shared memories. The study concludes that effective variant management requires a strategic balance between exploration and identity preservation. Product variants are not merely tools for market expansion but critical instruments for sustaining a dynamic and meaningful dialogue between the brand and its consumers. Theoretical implications suggest expanding brand equity frameworks to include dynamic meaning-making, while practical implications emphasize disciplined portfolio evaluation and the importance of involving loyal consumers in the innovation process.
MODERN LIFESTYLE AND DYNAMICS OF READY-TO-EAT FOOD CONSUMPTION Darmawan, Didit; Rizqullah, Muhammad Iqbal
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.v16i1.5014

Abstract

This study aims to analyze the influence of modern lifestyles on changes in ready-to-eat food consumption patterns and to identify factors affecting consumer decisions to choose these products. The research employs a qualitative literature study with a content analysis approach, drawing upon various relevant scholarly sources. The findings indicate that urbanization, shifts in family structure, time constraints, and advancements in food technology have driven a transformation in consumption patterns toward more convenient ready-to-eat products. Convenience emerges as the primary value sought by consumers, particularly among urban workers and younger generations. However, consumer decision-making is multidimensional, influenced by factors including price, taste, health awareness, social influence, marketing, availability, packaging, brand trust, emotional attachment, product innovation, and seasonal considerations. Consumers continuously negotiate between frequently conflicting factors, such as the desire for convenience versus healthiness, or affordability versus palatability. The implications of this study encourage manufacturers to innovate toward healthier products, marketers to develop more nuanced consumer segmentation strategies, and policymakers to formulate regulations supporting healthy consumption choices. Enhancing consumer awareness and nutritional literacy is also essential to enable more balanced decision-making.
HUMAN RESOURCE PERFORMANCE IN MAINTAINING PREMIUM ELECTRONIC PRODUCT QUALITY: A REVIEW OF KAIZEN PHILOSOPHY AND COUNTRY OF ORIGIN EFFECT Darmawan, Didit; Aprilia, Eliya Putri
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.v16i1.5015

Abstract

This literature review examines the internalization of Kaizen philosophy within human resources and its correlation with performance consistency in the premium electronics industry, while also analyzing how the country of origin effect shapes workers' professional identity. The study employs a qualitative literature review method, synthesizing theoretical perspectives from management, organizational behavior, and cross-cultural psychology. The analysis reveals that Kaizen internalization transforms individual consciousness through personal discipline, employee empowerment, systematic thinking habits, and intrinsic motivation reinforcement, enabling workers to maintain quality standards autonomously. Simultaneously, the Made in Japan label creates a complex psychological landscape where workers navigate between imported standards and local values through continuous identity negotiation. Successful internalization occurs when workers achieve authentic appropriation of these values, making quality preservation an expression of professional self-identity rather than mere procedural compliance. The theoretical contribution lies in bridging the gap between quality philosophy and individual performance through psychological mechanisms, while extending country of origin discourse to internal organizational dynamics. Practically, this review suggests that companies should design cultural development programs addressing affective dimensions and create cross-cultural dialogues enabling workers to integrate global standards with local wisdom harmoniously, ensuring sustainable quality consistency in premium electronic products.
FENOMENA CASHLESS SOCIETY DI INDONESIA: ANALISIS DESKRIPTIF PERKEMBANGAN DAN DAMPAKNYA TERHADAP PERILAKU KONSUMEN Rachel, Aulia; Yazid, Muhammad
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.v16i1.5018

Abstract

The rapid development of digital technology has encouraged significant changes in the payment system in Indonesia, leading to the emergence of a cashless society. Non-cash payment systems allow people to conduct transactions more quickly, practically, and efficiently through various instruments such as electronic cards, digital wallets, mobile banking, and QRIS. This study aims to analyze the development of the cashless society phenomenon in Indonesia and describe its impact on consumer behavior. This research uses a descriptive method with a literature study approach. The data used are secondary data obtained from various scientific journals, official reports, and relevant literature related to digital payment systems and consumer consumption behavior. The results show that the development of a cashless society is influenced by several factors, including convenience, economic efficiency, digital promotions, the characteristics of the millennial generation, and the integration of the digital ecosystem. On the other hand, digital payment systems also provide positive impacts such as increasing monetary system efficiency, transaction transparency, and financial inclusion. However, the convenience of transactions and promotional incentives may also increase impulsive buying behavior and consumerism. Therefore, the development of digital payment systems needs to be balanced with financial literacy to ensure responsible and rational financial behavior.
TINJAUAN PELAKSANAAN PELAYANAN PRIMA PADA BANK BTN KCP CIAMIS Nurhayati, Nunung; Puspatriani, Annisa Desty
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.v16i1.5019

Abstract

This study is motivated by the importance of implementing excellent service in improving service quality in banking institutions. Good service is one of the important factors in creating a positive corporate image and providing convenience for customers in conducting various banking transactions. The purpose of this study is to determine the implementation of excellent service, the obstacles encountered in its implementation, and the efforts made to overcome these obstacles at Bank BTN KCP Ciamis. This study uses a descriptive qualitative approach with data collection techniques through observation, interviews, and documentation involving employees engaged in the customer service process. The research was conducted by directly observing service activities provided by employees to customers in the workplace. The results show that the implementation of excellent service at Bank BTN KCP Ciamis has been carried out fairly well, as indicated by the friendly, polite, and responsive attitudes of employees in providing services, as well as their ability to deliver clear information regarding banking products and services. However, in practice there are still several obstacles. Based on preliminary observations at Bank BTN KCP Ciamis, customer service has not yet been fully optimal. At certain times, customers or developers who arrive at the beginning of operational hours still have to wait because services at the Consumer Loan Sales (CLS) section cannot be provided immediately. In addition, services at the Teller Service and Customer Service sections often continue during employees’ break time, causing the break schedule not to always be followed. This condition indicates that the responsiveness aspect of service still needs to be improved so that services can run more effectively and efficiently.
PENGARUH PENGGUNAAN E-COMMERCE DALAM MENINGKATKAN PENJUALAN USAHA MIKRO KECIL DI KOTA KISARAN Br Tambunan, Rut Stefani; Siahaan, Audrey M.; Tambunan, Bonifasius H.
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.v16i1.5020

Abstract

This study examines the effect of e-commerce usage on increasing sales of Micro and Small Enterprises (MSEs) in Kisaran City. The research is motivated by the shift in consumer behavior toward digital platforms, which challenges conventional sales methods and limits market reach. A quantitative approach was employed using primary data collected through structured questionnaires distributed to 40 MSE actors selected through purposive sampling. The data were analyzed using simple linear regression to evaluate the relationship between e-commerce utilization and sales performance.The findings reveal that e-commerce usage has a positive and significant effect on sales improvement. This is supported by statistical results showing a t-value of 4.591 with a significance level of 0.000, indicating strong evidence to accept the hypothesis . The adoption of e-commerce enables businesses to expand market reach, increase transaction efficiency, and improve customer access, leading to higher sales volume and revenue. However, the study also identifies challenges related to limited digital literacy among business actors.In conclusion, e-commerce serves as an effective strategic tool for enhancing MSE sales performance in Kisaran City, although continuous support and digital capability development are required for optimal utilization.

Page 35 of 35 | Total Record : 346

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