cover
Contact Name
Sigit Sanjaya
Contact Email
Sigitsanjaya@upiyptk.ac.id
Phone
+6285263849667
Journal Mail Official
jbe@upiyptk.ac.id
Editorial Address
Jalan Kampung Kalawi no. 15 RT 01 RW 07
Location
Kota padang,
Sumatera barat
INDONESIA
UPI YPTK Journal of Business and Economics
ISSN : -     EISSN : 25273949     DOI : 10.35134/jbe
Core Subject : Economy, Science,
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.
Articles 97 Documents
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 Suryadi, Dodi; Eka Permana, Revi; Kurniawan, Andre; Bahari, Asniati; Rahayu, Rita; Juita, Verni
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 Dara Irdiyanti, Natasya; Roisah, Riris; Solihat, Ani; Djunarto; Trijumansyah, Andry
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.

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