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Sigit Sanjaya
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UPI YPTK Journal of Business and Economics
Published by Universitas Putra Indonesia YPTK Padang
ISSN : -     EISSN : 25273949     DOI : 10.35134/jbe
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
UPI YPTK Journal of Business and Economics is a peer reviewed journal published by Universitas Putra Indonesia, YPTK, Padang West Sumatera, Indonesia. The journal publishes original works that advance knowledge of theory, practice and research in the area of management including Accounting, Auditing, Management, Marketing, Business, Finance, and other related topics. The journal is addressed at regional and international level and is targeted to academics, entrepreneurs, policy-makers, researchers and students who are involved in the latest research, scientific development and practice on Business and Economics. UPI YPTK Journal of Business and Economics is dedicated to address the challenges in the areas of Business and Economics, thereby presenting a consolidated view to the interested researchers in the aforesaid fields. The journal looks for significant contributions to the area of management including accounting, auditing, management, marketing, business, finance, and other related topics in theoretical and practical aspects. All manuscripts received by the editor of UPI YPTK Journal of Business and Economics (JBE) will be reviewed by peer reviewers according to the field of economics studies (at least 2 people) with a double-blind policy. This journal is published every 4 months, Januari, May, and September. All papers submitted to the journal should be written in good English.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 99 Documents
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The Role of Tourism in Poverty Reduction In the Community of Sumbawa District: a case study of the Mangrove Forest in Dusun Omo Penyaring Village Lismula, Riska Julianti Ade; Husaini, Husaini
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.283

Abstract

This study discusses the role of mangrove ecotourism in poverty reduction in the Dusun Omo community, Penyaring Village, Sumbawa Regency. Mangrove ecotourism is one initiative that is considered to be able to provide a positive impact on the welfare of local communities, both through job creation and increased income. This study used a mixed method, with data collected through surveys of communities involved in mangrove tourism, as well as in-depth interviews with stakeholders, such as tourism managers and community leaders. The results of the study showed that the development of mangrove tourism made a significant contribution to reducing poverty levels in Omo Hamlet. As many as 70% of respondents experienced an increase in income, and 25% of previously unemployed people now have jobs in the tourism sector. However, there are several challenges in managing this ecotourism, including the low capacity of local tourism management and the potential for environmental damage to the community. Therefore, further efforts are needed from the government and other stakeholders to ensure the desire for mangrove tourism as a means of poverty alleviation and environmental conservation.
The Effect of Trust, Promotion, and Service Quality on the Decision to Use the Ollin Application Rafika, Sella; Hasibuan, Anggy Qurnia Raafi; Gusteti, Yessi
UPI YPTK Journal of Business and Economics Vol. 9 No. 3 (2024): September 2024
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v9i3.287

Abstract

This research was conducted at the Bank Nagari Koto Agung Branch Office, Block B, Sitiung 1, Sitiung District, Dharmasraya Regency. The purpose of this research was to determine the effect of Trust, Promotion, and Service Quality on the Decision to Use the Online Application at the Bank Nagari Koto Agung Branch Office. A quantitative research method was used, with data collected through a questionnaire distributed from February to March, resulting in a sample of 173 respondents selected using Accidental Sampling. The data analysis techniques applied in this study included validity tests, reliability tests, descriptive analysis, correlation analysis, multiple linear regression analysis, classical assumption tests, t-tests, F-tests, and determination tests (R²). The results of this study indicate that Trust, Promotion, and Service Quality variables have a positive and significant effect, both partially and simultaneously, on the Decision to Use the Online Application at the Bank Nagari Koto Agung Branch Office. The R² value is 0.739, which implies that 73.9% of the variation in the dependent variable can be explained by the independent variables, while the remaining 26.1% is influenced by other factors not examined in this study.
The Influence of Internal Control and Characteristics of Management Accounting Information Systems on Managerial Performance: Environmental Uncertainty as Moderating Variable Zahra, Siti; Petra, Berta Agus; Suryadi, Dodi
UPI YPTK Journal of Business and Economics Vol. 10 No. 2 (2025): May 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v10i2.300

Abstract

This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia This study aims to determine the influence of internal control and Management Accounting Information Systems (MAIS) characteristics on managerial performance with environmental uncertainty as a moderating variable. In this study, the object used is PT Pelabuhan Indonesia (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance. (Persero) Regional 2 Teluk Bayur. The sample was selected using a purposive sampling method with certain criteria needed in this study. The sample determination method used in this study was a total sampling of 30 people. The analysis technique in this study used the Structural Equation Modeling (SEM) technique with the Partial Least Squares (PLS) approach. The study's results prove that internal control has an insignificant influence on managerial performance. In contrast, the characteristics of the management accounting information system have a significant effect on managerial performance. Environmental uncertainty does not moderate the relationship between internal control and managerial performance. However, environmental uncertainty moderates the relationship between accounting information system characteristics and managerial performance.
Digital Marketing Strategy in the Industrial Era 5.0: A Systematic Literature Review Wahyu Rahmadia R; Veri, Jhon
UPI YPTK Journal of Business and Economics Vol. 10 No. 2 (2025): May 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v10i2.305

Abstract

The Industry 5.0 era emphasizes the integration of humans with technology in business activities, including digital marketing. This article was created to present a systematic literature analysis on effective strategies in digital marketing in the Industry 5.0 era. This study uses the Systematic Literature Review (SLR) method with a qualitative approach to evaluate the latest trends, strategies, and impacts in digital marketing. Literature searches were conducted on articles from 2015 to 2024 from various academic databases. The results of this study reveal that content editing, social media utilization, and the use of big data are the main strategies that have an impact. In addition, this study also explains the shortcomings of the research and provides real examples of implementation for companies.
The Influence of Trust, Service Quality and Company Image on Savings Customer Loyalty AT PT. BPR Dharma Nagari Adelia, Riang
UPI YPTK Journal of Business and Economics Vol. 10 No. 3 (2025): September 2025
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v10i3.312

Abstract

This study was conducted to determine the influence of trust, service quality, and corporate image on savings account customer loyalty at PT. BPR Dharma Nagari. The purpose of this study was to examine and analyze the influence of trust, service quality, and corporate image on savings account customer loyalty at PT. BPR Dharma Nagari. This study used a quantitative research method, with data collected using a questionnaire from March to April 2025. The sample size was calculated using the Slovin formula, with a population of 7,094 respondents. The results showed that trust, service quality, and corporate image had a positive and significant effect on savings account customer loyalty at PT. BPR Dharma Nagari, partially (t-test) and simultaneously (f-test). The R2 value was 0.726, indicating that all independent variables affected the dependent variable by 72.6%, while the remaining 27.4% was influenced by other factors not examined in this study.
COSO-Based Internal Control and Accounting Information System Quality on Fraud Prevention Dodi Suryadi; Revi Eka Permana; Andre Kurniawan; Asniati Bahari; Rita Rahayu; Verni Juita
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar

Abstract

This research examines the impact of COSO-based internal control and the quality of accounting information systems (AIS) on fraud prevention. Using a descriptive quantitative approach, this study explores how both internal control frameworks and the reliability of accounting systems contribute to minimizing fraudulent activities within organizations. The study found that COSO-based internal controls and high-quality AIS are significantly associated with fraud prevention. With a significance value of 0.000 < 0.05, the hypothesis suggesting that strong internal controls, as per COSO, reduce the likelihood of fraud is accepted. Furthermore, the quality of AIS was found to have a significant positive effect on fraud prevention, with a significance value of 0.004. These findings align with the theoretical framework of fraud prevention, particularly the fraud triangle, and highlight the need for integrated control systems to ensure effective fraud prevention. The study contributes to the understanding of fraud mitigation strategies in organizations and offers practical recommendations for enhancing internal control and accounting information systems to prevent fraudulent practices.
Influencer Marketing Model of Purchase Decisions With Customer Engagement As a Mediation Variable Natasya Dara Irdiyanti; Riris Roisah; Ani Solihat; Djunarto; Andry Trijumansyah
UPI YPTK Journal of Business and Economics Vol. 11 No. 1 (2026): Januari 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v11i1.323

Abstract

This study aims to determine the influence of influencer marketing on purchase decisions with customer engagement as a mediating variable in RDA Hijab consumers on the TikTok platform. This study uses a survey method with a quantitative approach and involves 130 respondents. The data analysis technique uses SmartPLS. The results of the study show that there is a significant influence between influencer marketing on purchase decisions. Customer engagement also has a significant effect on purchasing decisions. In addition, influencer marketing has been proven to have a significant indirect influence on purchase decisions through customer engagement. This proves that customer engagement plays a significant role in the relationship and is included in the category of complementary mediation. These findings confirm that the effectiveness of influencer marketing strategies will be more optimal if they are able to build consumers' emotional engagement with brands.
Analysis of Business Actors' Perceptions and Business Sizes on The Implementation of Sak Emkm in The Fashion Sector in Padang City Frity Ayu Azhari; Elsa Meirina; Dewi Zulvia; Desyani Umar
UPI YPTK Journal of Business and Economics Vol. 11 No. 2 (2026): May 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v11i2.324

Abstract

This study aims to analyze the influence of business owners' perceptions and company size on the implementation of Financial Accounting Standards for Micro, Small, and Medium Enterprises (SAK EMKM) in the fashion sector in Padang City. This study uses a quantitative method with a multiple linear regression approach. The population consisted of 340 MSMEs, with a sample of 80 respondents selected using a convenience sampling technique. The data used are primary data collected through questionnaires. The results show that business owners' perceptions have a positive but insignificant influence on the implementation of SAK EMKM. This indicates that although these perceptions are beneficial, they have not fully encouraged business owners to implement accounting standards, because these standards are still considered complex. Meanwhile, company size has a positive and significant influence on the implementation of SAK EMKM, meaning that the larger the business, the greater the need and ability to prepare financial reports in accordance with these standards. At the same time, business owners' perceptions and company size have a significant influence on the implementation of SAK EMKM.
Digital financial literacy, ease of use, and price value on cashless adoption generation z padang Aulia Febrika; Maivalinda
UPI YPTK Journal of Business and Economics Vol. 11 No. 2 (2026): May 2026
Publisher : Lembaga Penelitian dan Pengabdian Kepada Masyarakat Universitas Putra Indonesia YPTK

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35134/jbe.v11i2.326

Abstract

This study aims to examine the effect of digital financial literacy, ease of use, and price value on cashless payment adoption among Generation Z in Padang City. The rapid development of financial technology has shifted transaction behavior from cash-based systems to digital payment methods, making cashless transactions increasingly important. However, the level of adoption among Generation Z is still influenced by several factors related to user understanding, system usability, and perceived economic benefits. This study employs a quantitative approach using a survey method through questionnaire distribution. The sample consists of 96 respondents selected using purposive sampling. Data analysis was conducted using multiple linear regression with SPSS software. The results show that digital financial literacy, ease of use, and price value each have a positive and significant effect on cashless payment adoption. Furthermore, these variables simultaneously have a significant influence on adoption behavior. The coefficient of determination indicates that a substantial portion of adoption can be explained by the proposed model. These findings highlight the importance of improving financial knowledge, enhancing system usability, and providing economic incentives to increase the adoption of cashless payment among Generation Z.

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