ANALISIS - SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS, AND ACCOUNTING
SCIENTIFIC JOURNAL OF ECONOMICS, MANAGEMENT, BUSINESS AND ACCOUNTING with the registered number print ISSN 1907-5189; online ISSN 2722-6328, is an open access, peer-reviewed journal whose goal is to publish original research papers on current issues in general economics, management, accounting, business, and entrepreneurship. The journal accepts demanding empirical research papers with any methods or approaches that are relevant to the Indonesian economy and business context or content, as long as the research fits one of three key disciplines: economics, business, or accounting. ANALISIS has ranked 5 in National Scientifc Journal Accreditation, and is indexed in Google Scholar and GARUDA. FOCUS AND SCOPE Business and Economics, Accounting, Entrepreneurship, Management, Management Organization, Marketing Strategy, Theory and Applications, Business Finance and Investment, Capital Markets, Business Communication, Corporate Finance, General Business Research, Insurance, Investment, Monetary Banking, Organizational Behavior and Theory, Personnel and Industrial Relations, Production/Operations Management, Project Management and Strategy, and Public Policy, Statistics and Econometrics, Stock Exchange.
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149 Documents
<![CDATA[ANALISIS RETRIBUSI PAJAK POTONG HEWAN RAMBU SOLO’ SEBAGAI PENDAPATAN DAERAH TORAJA UTARA ]]>
<![CDATA[Titing, Alsa Mafrend]]>;
<![CDATA[Mangopang, Asriyanti Dalame Ruru]]>;
<![CDATA[Sanggalangi, Heslin Ngabar]]>;
<![CDATA[Sabandar, Sita Yubelina]]>;
<![CDATA[Sau, Arnold]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6412
<![CDATA[The research objectives include analyzing the levy collection and payment mechanisms, identifying socio-cultural-regulatory challenges, and assessing community acceptance and the role of Bapenda in supervision. The method used is a descriptive qualitative approach with a case study design, involving 9 key informants (Head of Bapenda, collection staff, Head of Lembang, Parenge' traditional leaders, and the community) selected through purposive sampling. Data were collected through in-depth interviews, field observations, and document studies, then analyzed interactively using the Miles-Huberman model. The research results reveal (1) a systematic ticket-based collection mechanism and Bapenda supervision; (2) crucial challenges, including community non-compliance, Perlem tariffs not synchronized with the Regional Regulation, and reliance on manual systems; (3) high community acceptance even though the burden is considered subjective; and (4) a dualistic (direct/indirect) oversight model. Theoretical implications confirm governance theory and reveal the dissonance between local and bureaucratic values, while practical implications recommend tariff harmonization, gradual digitalization, and a multi-stakeholder model such as Bapenda-Lembang-traditional leaders for the integration of fiscal policy and Toraja local wisdom.]]>
<![CDATA[ANALISIS BIBLIOMETRIK PENELITIAN PEMASARAN DIGITAL SEKTOR PARIWISATA ]]>
<![CDATA[Alhally, Arafat]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6477
<![CDATA[This study examines trends and developments in digital tourism marketing research over the past five years using a bibliometric approach. The growing integration of digital marketing within the tourism sector, driven by the global wave of digital transformation, underscores the need to understand its evolving scholarly landscape. Data were collected from Google Scholar using the keyword tourism digital marketing for the period 2020-2024, resulting in a dataset of 998 documents. The analysis employed Publish or Perish and VOSviewer software to explore patterns of research productivity, citation impact, and thematic clustering. The findings revealed seven major thematic clusters covering topics such as social media utilization, consumer behavior, destination branding, and the adoption of advanced technologies including artificial intelligence and virtual reality. Results indicate that digital tourism marketing research is inherently multidisciplinary and continues to broaden its thematic scope in line with the rapidly shifting global digital ecosystem. This study demonstrates the value of bibliometric analysis in identifying research gaps and guiding future scholarly inquiry. The implications are particularly relevant for the formulation of adaptive, inclusive, and context specific strategies for digital based tourism development.]]>
<![CDATA[FAST FASHION DAN KEBERLANJUTAN BISNIS: INTERVENSI STRATEGIS UNTUK INDUSTRI MELALUI CAUSAL LOOP DIAGRAM ANALYSIS ]]>
<![CDATA[Sari, Dewi Purnama]]>;
<![CDATA[Pambudi, Ivan Agus Setiawan]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6480
<![CDATA[The fast fashion industry has rapidly grown into a dominant business model in the global apparel sector, driven by consumer demand for affordable and trend-oriented clothing. However, the widespread adoption of this model has raised significant environmental, social, and economic concerns. This article aims to analyze the fast fashion industry phenomenon as a systemic issue using secondary data and a systems thinking approach through a causal loop diagram. The findings reveal the industry’s substantial contribution to climate change, water pollution, microplastic waste, and labor exploitation. Key actors include the government, the fast fashion textile industry, consumers, models, influencers, workers, and investors, each with distinct mental models. By identifying leverage points, the study concludes that digital technology–based intervention strategies can be implemented to support behavioral transformation among consumers and business actors, including MSMEs in the sustainable fashion sector.]]>
<![CDATA[MEMAHAMI PENGARUH DIGITAL KNOWLEDGE, PARENTAL SAVING NORMS, DAN SELF-CONTROL TERHADAP FINANCIAL BEHAVIOR PADA GENERASI USIA DEWASA AWAL ]]>
<![CDATA[Kurniasari, Irma]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6481
<![CDATA[This study seeks to analyze the influence of digital literacy, parental savings norms, and Self-control on the financial behavior of , early adulthood in Surabaya. The method employed is quantitative, with an explanatory approach, to test and explain the causal relationship between variables through hypothesis testing. The study population consisted of individuals aged 20 to 34, using a purposive sampling technique and a sample size of 100 respondents. Data were collected using a questionnaire and analyzed using path analysis. The results showed that digital financial literacy did not have a significant effect on financial behavior (path coefficient = 0.034; t-statistic = 0.294; p-value = 0.769). In contrast, parental savings norms had a positive and significant effect (path coefficient = 0.322; t-statistic = 4.544; p-value = 0.000), while Self-control was the strongest predictor, positively and significantly influencing financial behavior (path coefficient = 0.524; t-statistic = 6.510; p-value = 0.000). These findings confirm that psychological factors such as Self-control influence financial behavior more than digital literacy alone, and reinforce the role of family financial socialization as a foundation for developing healthy financial behavior. ]]>
<![CDATA[DISIPLIN KERJA, KOMITMEN ORGANISASI, MOTIVASI, DAN KINERJA KARYAWAN PT POS INDONESIA (PERSERO) CABANG ENDE ]]>
<![CDATA[Menge, Theresia]]>;
<![CDATA[Mea, Maria Helena Carolinda Dua]]>;
<![CDATA[Sari, Santy Permata]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6490
<![CDATA[This study seeks to examine the impact of work discipline, organizational commitment, and motivation on employee performance at PT Pos Indonesia (Persero) Ende Branch. This study primarily addresses the inconsistency in employee performance, which is believed to be affected by internal organizational issues. This research employed a quantitative methodology via a survey technique. Data were gathered via questionnaires administered to 33 employees as participants. The employed analytical method was multiple linear regression to evaluate the simultaneous and partial impacts of each independent variable on employee performance. The findings indicated that work discipline, organizational commitment, and motivation collectively exerted a substantial impact on employee performance. All three variables exhibited a favorable and significant impact on performance to some extent.]]>
<![CDATA[ANALISIS CUSTOMER EXPERIENCE DAN CUSTOMER TRUST TERHADAP KEPUTUSAN PASIEN BERKUNJUNG KEMBALI PADA KLINIK ALTERNATIF AKUPUNTUR SERUMPUN BAMBU ]]>
<![CDATA[Arini, Diah Putri]]>;
<![CDATA[Prabowo, Ari]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6497
<![CDATA[This study aims to determine and analyze the influence of Customer Experience and Customer Trust on Patients' Decisions to Return to the Serumpun Bambu Alternative Acupuncture Clinic. This study uses an associative research design. The population in this study is all patients of the Serumpun Bambu Alternative Acupuncture Clinic, whose number cannot be determined with certainty. The sampling technique used is non-probability sampling with accidental sampling, using the Lemeshow formula. The number of samples taken in this study is 120 respondents. The questionnaire distribution focused on all patients of the Serumpun Bambu Alternative Acupuncture Clinic. The results of the study indicate that Customer Experience and Customer Trust partially have a significant influence on Patients' Decision to Return, while Customer Experience and Customer Trust together have a significant influence on Patients' Decision to Return. The determination coefficient of 72.1% indicates that the variables Customer Experience and Customer Trust can explain patients' decisions to revisit, while 27.9% is influenced by other factors outside the research model.]]>
<![CDATA[PENGARUH GREENWASHING DAN KEPEDULIAN LINGKUNGAN TERHADAP NIAT INVESTASI HIJAU GENERASI Z ]]>
<![CDATA[Kartika, Kartika]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6510
<![CDATA[This study aims to analyze the influence of greenwashing and environmental awareness on Generation Z's green investment intentions, with financial literacy and digital literacy as mediating variables. Greenwashing, as the practice of conveying misleading environmental claims, has the potential to reduce trust in sustainable investment products or instruments. Conversely, environmental awareness is identified as an important driving factor for investment intentions in environmentally friendly assets. Data collection in this study was obtained using a questionnaire to Generation Z respondents at the University of Jember. The sample in this study was drawn using a purposive sampling method. Data analysis was performed using Partial Least Squares-Structural Equation Modeling (PLS-SEM). The results showed that greenwashing had a significant negative effect on green investment intentions, while environmental awareness had a significant positive effect. Furthermore, financial literacy and digital literacy were shown to mediate the relationship between greenwashing and environmental awareness with green investment intentions.]]>
<![CDATA[HUBUNGAN AKSES INFORMASI, KUALITAS, DAN INFRASTRUKTUR TERHADAP EFISIENSI DISTRIBUSI RANTAI PASOK LELE DI KABUPATEN NGAWI: ANALISIS NON-PARAMETRIK SPEARMAN RANK ]]>
<![CDATA[Atmojo, Titin Andriyani]]>;
<![CDATA[Puspita, Helda Jaya]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6511
<![CDATA[This study aims to determine the monotone association between access to information and distribution efficiency; the monotone association between product quality and distribution efficiency; and the monotone association between infrastructure and distribution efficiency. The research was conducted in Ngawi Regency and involved 61 agribusiness actors (farmers and collectors) as respondents. The respondents were selected using a purposive sampling method. Data were collected through respondents’s responses by answering a questionnaire distributed via Google Forms. The data were subsequently analyzed using the Spearman Rank Correlation test to identify the correlation between each independent variable and the dependent variable. The results of the respondent characteristics indicate that the majority of agribusiness actors were in the age group of 36–55 years (34.43%), with male gender (77.05%), and had completed a senior high school education (54.10%). The Spearman Rank Correlation tests shows that access to information has a positive and statistically significant correlation with distribution efficiency at a moderate strength. By contrast, product quality has a positive but very low strenght and non-significant correlation with distribution efficiency. Meanwhile, the Infrastructure variable has a possitive correlation with low strength and significant correlation with distribution efficiency.]]>
<![CDATA[PEMETAAN HUBUNGAN GREEN FINANCE DAN FIRM PERFORMANCE: KAJIAN SYSTEMATIC LITERATURE REVIEW ]]>
<![CDATA[Wati, Cicik Retno]]>;
<![CDATA[Kurniasari, Irma]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6513
<![CDATA[This study aims to map scientific developments and identify future research gaps in the areas of green finance and firm performance. The research method employed is a systematic literature review (SLR) with a bibliometric approach, assisted by R software, on 533 documents published in Scopus between 2016 and 2025. The analysis includes mapping publication trends, citations, research countries, key journals, and emerging research topics. The results show that publications on this theme experienced significant growth in 2021, with the countries contributing the most research being China, followed by India, and Malaysia. Dominant topics include green innovation, environmental performance, green bonds, and green finance policies. The results of this study indirectly provide an overview of the conceptual framework linking green finance instruments to corporate performance dimensions and offer a future research agenda. This research is expected to provide theoretical contributions in the form of a concept map of current scientific knowledge, as well as practical implications for regulators, financial institutions, and corporate managers.]]>
<![CDATA[EVALUASI UJI HEDONIK KOPI ROBUSTA LAWU DAN EXCELSA SELONDO SEBAGAI PENENTU TARGET PASAR PENJUALAN KOPI DI KABUPATEN NGAWI ]]>
<![CDATA[Sholihah, Elis Rahmawati Mar’atus]]>;
<![CDATA[Mangesti, Getta Hayyuning]]>;
<![CDATA[Atmojo, Titin Andriyani]]>
<![CDATA[ ANALISIS Vol. 15 No. 02 (2025): ANALISIS VOL. 15 NO. 02 TAHUN 2025 ]]>
Publisher : <![CDATA[FACULTY OF ECONOMICS AND BUSINESS FLORES UNIVERSITY ]]>
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DOI: 10.37478/als.v15i02.6516
<![CDATA[The purpose of this study is to evaluate the results of the hedonic testing on Robusta Lawu and Excelsa Selondo coffee as a strategy to determine the target market for coffee sales in Ngawi Regency. The research method used in this study is the hedonic test, where the preference test aims to measure the quality of coffee through the five senses (preference, color, aftertaste, flavor, and aroma) as a basis for determining the coffee market share in Ngawi Regency. This hedonic testing was conducted on 50 untrained panelists and 8 semi-trained panelists in Ngawi Regency. The results indicate that the majority of panelists gave positive evaluations to Excelsa Selondo coffee, known for its unique fruity flavor. Meanwhile, Robusta Lawu coffee also received similar positive feedback due to its bitter taste and strong aroma, which are characteristic of robusta coffee. These findings suggest that the target market for Excelsa Selondo coffee tends to be male consumers due to its unique flavor, while Robusta Lawu coffee is more favored for its bitterness. This research provides practical contributions to coffee producers as a basis for planning marketing strategies and determining company marketing policies based on consumer preferences.]]>
