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BUDGETING : Journal of Business, Management and Accounting
Published by Institut Penelitian Matematika, Komputer, Keperawatan, Pendidikan dan Ekonomi
ISSN : 27151913     EISSN : 27152480     DOI : -
Core Subject : Humanities, Social,
Humanities Social Sciences
BUDGETING : Journal of Business, Management and Accounting is published by IPM2KPE as an information and communication media for practitioners, researchers and academics who are interested in the field and development o, Business, Management and Accounting .The journal is published annually 2 times every June and December
Arjuna Subject : Ilmu Sosial - Administrasi Publik
Articles 304 Documents
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Kepercayaan, Cinta dan Pengalaman : Jalur Menuju Kepuasan Pelanggan dalam Sistem Pembayaran Elektronik Oktoviandi, Ivan; Bastaman, Aam
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.12117

Abstract

This study aims to analyze the effect of brand trust and brand love on customer satisfaction mediated by customer experience on PT Artajasa Pembayaran Elektronis partners who use ATM Bersama Debit and/ or ATM Bersama QR and/ or Managed Service EDC services and the sample criteria are Business PIC or Technical PIC or Operational PIC. This research uses Partial Least Square (PLS) with the help of the SmartPLS program (v.4.0). Structural Equation Modeling (SEM) is divided into two, namely inner model and outer models as well as descriptive analysis tests and mediation tests. In this study, the data analysis that will be carried out by the outer model is validity test, reliability test, R-Square and SRMR test while the data analysis that will be carried out on the inner model is multicollinearity test, Path Coefficient Test, P-Value Test and F-Square Test. For descriptive analysis test using skewness value and kurtosis value and for mediation test using Upsilon V. The results showed that there is no significant influence between brand trust with customer satisfaction and brand love with customer satisfaction and brand love has no influence on customer satisfaction through customer experience. And also shows that there is a significant influence between brand trust with customer experience, there is a significant influence between brand love with customer experience and brand trust has an influence on customer satisfaction through customer experience. Keywords: Brand Trust, Brand Love, Customer Experience, Customer Satisfaction
Evaluasi Faktor-Faktor Penerimaan Quick Response Indonesia Standard (Qris) di Masyarakat Jabodetabek dengan Modifikasi Utaut 2 Saputra, Deni; Lastiati, Anies
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.12215

Abstract

The digital revolution has become a major driver of global economic change, accelerating the transformation of various sectors, including payment systems. In Indonesia, one of the important innovations that has emerged is the Quick Response Indonesia Standard (QRIS). This research is expected to provide in-depth insight into the factors that influence QRIS acceptance in the Jabodetabek area. This research is quantitative research. Data was obtained by distributing questionnaires via Google Form to 123 respondents. The data collected was then processed using SEM-PLS analysis. The results of this research explain that performance expectancy has a positive and significant influence on intention to use QRIS. On the other hand, effort expectancy and trust are not significant in influencing intention to use. Social influence and facilitating conditions are negatively and significantly related to intention to use, hedonic motivation and perceived security do not significantly influence intention to use QRIS. Price value shows a positive and significant influence, Habit has a positive and significant influence. Lastly, perceived risk has a negative and significant relationship, where perceived risk reduces the intention to use QRIS. Keywords: Facilitating Condition, Behavioral Intention, Performance Expectancy, Social Influence
Pengaruh Kualitas Pelayanan, Promosi dan Lokasi terhadap Keputusan Menginap Melalui Kepuasan Pelanggan di Hotel Indonesia Kempinski Jakarta Arnold, Hasiholan Mikael
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.12533

Abstract

The aim of this research is to determine the quality of service to help attract new customers and researchers use quantitative descriptive methods. Sugiyono (Sugiyono, 2017) Data was collected using a questionnaire method and analyzed using a Likert scale, after which the data was processed using SmartPLS 3.0. The results of research conducted by the author at Hotel Indonesia Kempinski Jakarta, can be concluded that overall the factors of service quality, promotion and location mutually have a positive effect on the decision to stay overnight through customer satisfaction. Good and friendly service will make customers feel comfortable and appreciated, apart from that creative and innovative promotions can also make customers feel interested in staying, and strategic location can also be one of the reasons for customers to return to staying at the hotel. Keywords: Customer Satisfaction, Promotion, Stay Decision, Service Quality.
Analisis Keterampilan dan Pengetahuan Sumber Daya Manusia dalam Meningkatkan Efisiensi Produksi Rumput Laut di Sumenep Rokhmani, Kholilur; Afifah, Zainiyatul; Kuswinaro, Mudji
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.13101

Abstract

The purpose of this study is to determine the human resource competencies needed to improve seaweed production efficiency and to examine how human resource knowledge plays a role in increasing production efficiency in Sumenep. This study uses a qualitative approach. Data were obtained through interviews, observations, and documentation from farmers and production managers. The results showed that to increase seaweed production yields, good technical and managerial skills are needed, as well as knowledge of effective cultivation techniques. Furthermore, it was proven that improving HR skills through continuous training increases the welfare and productivity of farmers. This study found that more inclusive training programs are needed so that human resources in seaweed cultivation in Sumenep can be maximized. Keywords: Human Resources Knowledge, Production Efficiency, Skills
Teknologi Informasi sebagai Faktor Penggerak Ekonomi Mikro di Indonesia Marpaung, Rita Boima Purnamasari; Ruslan, Dede
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.13216

Abstract

This study investigates how information technology impacts the microeconomy in Indonesia. The purpose of this study is to provide an understanding of how the adoption of information technology affects the dynamics of the micro-economy at the local level by focusing on elements such as logistics efficiency, global market access, product and service innovation, micro-enterprise empowerment, and productivity improvement. This study concludes through theoretical studies and analysis of the results that information technology has many benefits, although there are problems that must be addressed, such as the digital divide and data security risks. A series of recommendations are made to maximize the benefits of information technology and encourage equitable microeconomic growth. Keyword: Information Technology, Microeconomics, Technology Adoption, Productivity
Analisis Rasio Keuangan PT Kereta Api Indonesia (Persero) Periode 2022-2023 Berdasarkan Rasio Likuiditas Tiara, Fadilla Siska; Sulastri, Eva Maria
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.13282

Abstract

This study assesses an organization's financial performance using financial statements from different reporting periods. The financial statements of a business can aid in decision-making and asset growth for the general public, investors, shareholders, and management. This study investigates the financial performance of PT Kereta Api Indonesia (Persero) and its Subsidiaries in 2022-2023. This quantitative descriptive research uses secondary data as a data source. Internal data is used, and data collection methods include documentation and literature studies. The study uses financial measures consisting of liquidity ratios: Current Ratio, Quick Ratio, and Cash Ratio. Keywords: Company Performance, Financial Analysis, Liquidity Ratio
Analisis Konvergensi IFRS dan Manajemen Laba: Tinjauan Literatur terhadap Pengaruhnya di Indonesia dalam Kerangka Konseptual Akuntansi Murdoko, Berta Dwi
BUDGETING : Journal of Business, Management and Accounting Vol 6 No 1 (2024): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i1.14245

Abstract

This study aims to explore the influence of IFRS convergence on earnings management through a literature review. Converged International Financial Reporting Standards (IFRS) is an important step taken by Indonesia to increase transparency and comparability of financial reports. Studies show that IFRS convergence tends to tighten oversight of accounting practices, which can reduce the scope for management to manipulate earnings. However, even though IFRS is designed to increase transparency, earnings management practices can still increase due to pressure to meet market expectations. Through this analysis, it is hoped that readers can understand the dynamics between IFRS convergence and earnings management, as well as the influence on stakeholders such as investors and accounting practitioners. This article contributes to the understanding of the effects of IFRS convergence in Indonesia and recommends further research on the influence of international accounting standards in further developing countries. Keywords: Earnings Management, Financial Reporting, IFRS Convergenc, Transparency.
Pengaruh Fear of Missing Out (FOMO) dan Viral Marketing yang Ditimbulkan oleh Tiktok Terhadap Keputusan Pembelian Gadget Terbaru di Kalangan Mahasiswa Kota Malang Enjelika, Enjelika; Zagladi, Arief Noviarakhman
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 2 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i2.13286

Abstract

This research aims to analyze the influence of Fear of Missing Out (Fomo) and viral marketing caused by TikTok on students' decisions to purchase the latest gadgets in Malang City. This research uses quantitative methods and descriptive research type. The sampling technique uses non-probability sampling and is carried out using purposive sampling. The sample in this research were active Malang City students who used the TikTok application. The data collection technique uses a questionnaire. The data obtained were analyzed using the multiple regression analysis method with the help of the SPSS program.   Keywords: Fear Of Missing Out (Fomo), Purchase Decisions, Viral Marketing
The Influence of Electronic Word of Mouth and Hedonic Shopping Motives on Impulse Buying in Shopee Flash Sales Users: A Study on Shopee Users in Malang City Fitriani, Nur Afika; Zagladi, Arief Noviarakhman
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 2 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i2.13287

Abstract

With the increasing number of internet users in Indonesia, people are starting to experience changes in behavior and mindset, whereas modern society prefers practical and efficient things. One of the changes in people's behavior is in terms of shopping, previously, people preferred to shop directly by coming to the store they wanted to visit and of course, it would take a long time or process, in contrast to now that people prefer to shop online with a shorter time or process using e-commerce. This study was conducted to examine the factors that influence consumer behavior in making impulse purchases on Shopee. Factors that influence impulse buying on Shopee are thought to be influenced by electronic word of mouth and hedonic shopping motives. This study uses quantitative research using IBM SPSS 26. A sample of 100 questionnaires was distributed to respondents, with the assumption that if more than 30 questionnaires were filled in. The results show that electronic word of mouth has no effect on impulse buying, hedonic shopping motives affect impulse buying, and simultaneously electronic word of mouth and hedonic shopping motives affect impulse buying.   Keywords: Electronic Word Of Mouth, Hedonic Shopping Motives, Impulse Buyinga
Pengaruh Teknologi Keuangan Terhadap Inklusi Keuangan (Studi pada Penggunaan E-Wallet pada Mahasiswa S2 Univeristas Negeri Malang) Wardanu, Aditya Putra; Fadhilah Nur Oktaviani; Shafa Annisa Puspasari; Ely Siswanto
BUDGETING : Journal of Business, Management and Accounting Vol. 6 No. 2 (2025): BUDGETING : Journal of Business, Management and Accounting
Publisher : Institut Penelitian Matematika Komputer, Keperawatan, Pendidikan dan Ekonomi (IPM2KPE)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31539/budgeting.v6i2.13317

Abstract

This research aims to analyze the effect of financial technology on financial inclusion among Masters Students at the State University of Malang. This study uses quantitative methods with descriptive and explanatory research types. The sampling technique uses non probability sampling and is carried out using purposive sampling. The sample in this research was Master's students at the UM who used e-wallets for financial transactions. The data collection technique uses a questionnaire. The data obtained was then analyzed using simple regression analysis techniques with using SPSS software.   Keywords: E-Wallet, Financial Inclusion, Financial Technology.

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