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INDONESIA
Jurnal Riset Bisnis dan Manajemen
Published by Universitas Pasundan
ISSN : 19790600     EISSN : 25809539     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
The journal’s aim is to foster greater understanding of advancements in all areas of business and management by providing a platform to the scholars for disseminating their research works. The journal’s welcomes empirical and theoretical research papers and literature reviews from academicians, practicing managers, and research scholars on issues of current interest in all sub-areas of business and management.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 204 Documents
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DRIVERS OF FINANCIAL REPORTING COMPLIANCE UNDER SAK ETAP: THE ROLE OF EDUCATION, FIRM MATURITY, AND ACCOUNTING LITERACY IN MSMES Titiek Puji Astuti; Ardi Gunardi; Fahmi Mayasari; Agus Suseno
Jurnal Riset Bisnis dan Manajemen Vol. 19 No. 2 (2026): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v19i2.45581

Abstract

This study aims to analyze the factors influencing the preparation of financial reports based on Financial Accounting Standards Without Public Accountability (SAK ETAP) among Micro, Small and Medium Enterprises (MSMEs) in Surakarta City. The factors examined are education level, business scale, business age, and accounting understanding. The population consists of 3,098 MSMEs registered with the Surakarta Cooperative Service, operating in handicrafts, batik, services, culinary, and fashion. Using purposive sampling, 354 MSMEs were selected as the sample. Data were analyzed using multiple linear regression. The results show that education level, business age, and accounting understanding significantly influence the preparation of financial reports based on SAK ETAP. However, business scale does not significantly influence the preparation of financial reports based on SAK ETAP
DIGITAL AUDIENCE PERSONA; THE PHYGITAL CAMPUS REVOLUTION FOR CAREER CENTER DEVELOPMENT AND UNIVERSITY BRANDING senny luckyardi; Raeni Santy; Donny Reza; Muhamad Fahrezi; Florian Vlad
Jurnal Riset Bisnis dan Manajemen Vol. 19 No. 2 (2026): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v19i2.47278

Abstract

This research outlines a phygital campus revolution strategy through the development of a data-driven Digital Audience Persona (DIA-PER) for university career centers. Unlike conventional tracer studies, DIA-PER creates a holistic profile by integrating physical data (academic performance, organizational involvement) with digital activity (online portfolios, coursework, professional social media). Using Focus Group Discussions and Latent Class Analysis (N = 400), the study maps graduate typologies within a smart university framework. The results demonstrate that DIA-PER transforms career centers into real-time phygital platforms that optimize graduate employability and accurately match talent with industry needs. Beyond improving recruitment precision, this data-driven system elevates university brand value and systematically mitigates educated unemployment and job mismatch.
DRIVING CUSTOMER TRUST TROUGHT VALUE CREATION: THE STRATEGIC ROLES OF CRM, REPUTATION, AND CUSTOMER CHARACTERISTICS Finny Redjeki; Undang Juju
Jurnal Riset Bisnis dan Manajemen Vol. 19 No. 2 (2026): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v19i2.53261

Abstract

This study examines the effects of customer characteristics, bank reputation, and Customer Relationship Management (CRM) on customer value creation and its implications for customer trust at PT Bank Sulselbar. A quantitative approach with a descriptive-verificative design was employed using survey data from 300 productive debtors selected through proportionate stratified random sampling. Data were analyzed using Structural Equation Modeling (SEM). The results show that customer characteristics, bank reputation, and CRM significantly influence customer value creation, jointly explaining 76.98%, with customer characteristics emerging as the strongest predictor. Customer value creation also has a strong and significant positive effect on customer trust. These findings emphasize the importance of enhancing customer value through a better understanding of customer characteristics, effective CRM, and a strong bank reputation to strengthen customer trust in regional banking.
CUSTOMER RELATIONSHIP MANAGEMENT DRIVES CUSTOMER RETENTION THROUGH ENGAGEMENT AND PERCEIVED VALUE AMONG TIKTOK SHOP USERS Orriva Nurhaliza; Alean Suryana; Luki Anggorowati
Jurnal Riset Bisnis dan Manajemen Vol. 19 No. 2 (2026): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v19i2.55029

Abstract

This study examines the influence of Customer Relationship Management (CRM), Customer Engagement (CE), and Perceived Value (PV) on Customer Retention (CR) among TikTok Shop users in Indonesia. Despite the rapid growth of social commerce platforms, particularly TikTok Shop, empirical evidence regarding the mechanisms through which platform-specific CRM strategies translate into sustained customer retention remains fragmented. Drawing upon the Stimulus-Organism-Response (S-O-R) framework, this study develops an integrative model positing CRM as an environmental stimulus (S), while customer engagement and perceived value serve as organismic states (O), and customer retention represents the ultimate behavioral response (R). A quantitative survey was conducted among 385 active TikTok Shop users, and the data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results indicate that CRM significantly affects CE and PV. Furthermore, CE and PV significantly enhance customer retention. The mediation analysis confirms that CE significantly mediates the relationship between CRM and CR.

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