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Contact Name
Yohanes Bowo Widodo
Contact Email
ybowowidodo@gmail.com
Phone
+6285718767171
Journal Mail Official
ojslppmumht@gmail.com
Editorial Address
Universitas Mohammad Husni Thamrin Jl. H. Bokir Bin Dji'un (dh. Raya Pd. Gede) No.23-25, Dukuh, Kramat jati, Jakarta Timur, 13550
Location
Kota adm. jakarta timur,
Dki jakarta
INDONESIA
Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
ISSN : 27163911     EISSN : 27210472     DOI : 10.37012/ileka
Core Subject : Economy,
Covering of original research on Economic Management and Accounting studies using an interdisciplinary perspective.
Articles 460 Documents
The Impact of Digital Content Consumption Intensity and Influencer Credibility on Skincare Purchase Decisions Mediated by Lifestyle Anggita Sugih Hartati; Danarti Hariani; Mansur Saparang
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4010

Abstract

This study is motivated by the rapid growth of digital content consumption and the role of influencers in shaping skincare purchase decisions, particularly among consumers in non-metropolitan areas such as Cilaku District, Cianjur Regency, a context that remains underrepresented in prior literature. This study aims to analyze the influence of Digital Content Consumption Intensity and Influencer Credibility on Purchase Decisions, with Consumer Lifestyle as a mediating variable. A quantitative causal-associative approach was employed, involving 160 respondents selected through purposive sampling and analyzed using Structural Equation Modeling based on Partial Least Squares (SmartPLS 3). The results show that all seven hypotheses were supported. Digital Content Consumption Intensity and Influencer Credibility positively and significantly affect Consumer Lifestyle (β = 0.484; 0.248) and Purchase Decision (β = 0.291; 0.274), while Consumer Lifestyle positively and significantly affects Purchase Decision (β = 0.267) and partially mediates both independent variables. Digital Content Consumption Intensity was found to be the most dominant factor, so business actors are advised to increase the frequency of digital content publication consistently, while future research is recommended to add other variables such as consumer trust and product quality to enrich the model.
The Influence of Work Motivation and Job Satisfaction on Employee Performance Mediated by the Labor Union at PT Pou Yuen Indonesia: A 2025 Analysis Sri Wulandari; Mona Karina; Agustinus Yanuar Budhi Herianto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4019

Abstract

Employee performance in labor-intensive manufacturing firms depends on employees' psychological conditions and the quality of industrial relations. This study aims to analyze the effect of work motivation and job satisfaction on employee performance, both directly and through the role of labor unions as a mediating variable, at PT Pou Yuen Indonesia. A quantitative associative approach was used, with a five-point Likert-scale questionnaire distributed to 385 union members selected through purposive sampling. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that work motivation, job satisfaction, and the role of labor unions have positive and significant effects on employee performance. Work motivation and job satisfaction also have positive and significant effects on the role of labor unions, which partially mediates both relationships. The model explains 57.2% of the variance in employee performance. The company is advised to strengthen recognition, competence development, and fairness in working conditions, and to enhance cooperation with the labor union in communication and dispute resolution.
ERP Integration Quality, User Competence, and Information Quality as Determinants of Production Efficiency: The Mediating Role of Operational Process Improvement Bayu Sakti Firmansyah; Helena Louise Panggabean; Susiana Dewi Ratih
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4027

Abstract

This study examines the effects of ERP System Integration Quality, User Competence, and Information Quality on Production Efficiency, both directly and indirectly through Operational Process Improvement as a mediating variable at PT XYZ. A quantitative approach was employed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 4. Data were collected through a Likert-scale questionnaire from 108 employees selected using purposive sampling. The results indicate that ERP System Integration Quality, User Competence, and Information Quality have positive and significant effects on both Production Efficiency and Operational Process Improvement. Operational Process Improvement also has a positive and significant effect on Production Efficiency. Furthermore, Operational Process Improvement significantly mediates the relationships between ERP System Integration Quality, User Competence, Information Quality, and Production Efficiency. These findings highlight the importance of integrated ERP systems, competent users, and high-quality information in supporting operational improvements and production efficiency.
The Influence of Brand Image and E-WOM on Gen Z's Skincare Purchase Decisions with Customer Trust as a Mediator Silvina Putri Lestari; Sutrisno; Agustinus Yanuar Budhi Heriyanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4033

Abstract

The increasingly intense competition in the skincare industry requires businesses to understand the factors that drive purchase decisions among Generation Z. Previous findings on the effects of brand image and electronic word of mouth (e-WOM) on purchase decisions have been inconsistent. This study aims to analyze the effect of brand image and e-WOM on skincare purchase decisions, with customer trust as a mediating variable, among Generation Z in Cianjur Regency. The study used an associative causal quantitative approach with primary data from 160 respondents selected through purposive sampling using a five-point Likert-scale questionnaire. The data were analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS 3. The results show that brand image has no significant direct effect on purchase decisions (β = 0.126; p = 0.111), whereas e-WOM has a significant effect (β = 0.204; p = 0.017). Brand image and e-WOM significantly affect customer trust, and customer trust significantly affects purchase decisions (β = 0.349; p < 0.001). Customer trust fully mediates the effect of brand image and partially mediates the effect of e-WOM on purchase decisions. Businesses are advised to prioritize building consumer trust through product transparency and credible review management.
The Influence of Return Frequency, Value, and Type on Store Operational Performance via Inventory Management Yeni Suryani; Mansur; Mona Karina
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4034

Abstract

Modern retail faces challenges in managing product returns because return activities are associated with inventory accuracy and store operational continuity. This study aims to analyze the effects of return frequency, return value, and return product type on store operational performance with inventory management as a mediating variable at Alfamart Cianjur Branch. A quantitative approach was employed with 180 respondents selected using purposive sampling. Data were collected through questionnaires and analyzed using Structural Equation Modeling-Partial Least Squares (SEM-PLS) with SmartPLS. The results show that return frequency, return value, and return product type have positive and significant effects on inventory management. Return frequency and inventory management have positive and significant effects on store operational performance, whereas return value and return product type do not have significant direct effects. Inventory management significantly mediates the effects of return frequency, return value, and return product type on store operational performance. These findings highlight the importance of strengthening return control, inventory-record accuracy, and return-product classification to support store operational efficiency.
The Influence of Instagram Activity, Content Quality, and Information Credibility on Healthcare Service Selection Decisions Mediated by Patient Trust Pandu Maulana; Agustinus Yanuar Budhi Heriyanto; Rinto Rivanto
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4042

Abstract

The rapid advancement of digital technology has transformed how patients seek health information and make healthcare decisions. Social media, particularly Instagram, has become an important platform for hospitals to communicate with the public and build patient trust. This study aims to analyze the effects of Instagram Activity, Digital Content Quality, and Health Information Credibility on Healthcare Service Selection Decisions, with Patient Trust as a mediating variable at Immanuel Hospital Bandung. A quantitative approach using a survey method was employed. The sample consisted of 326 patients and prospective patients who had followed or accessed the hospital’s official Instagram account, selected through purposive sampling. Data were collected using a five-point Likert-scale questionnaire and analyzed using Structural Equation Modeling–Partial Least Squares (SEM-PLS) with SmartPLS. The results show that Instagram Activity, Digital Content Quality, and Health Information Credibility positively and significantly affect Patient Trust, with Health Information Credibility having the strongest effect. Health Information Credibility and Patient Trust positively and significantly affect Healthcare Service Selection Decisions, while Instagram Activity and Digital Content Quality have no direct significant effects. Patient Trust fully mediates the effects of Instagram Activity and Digital Content Quality and partially mediates the effect of Health Information Credibility. The model explains 54.5% of Patient Trust and 54.4% of Healthcare Service Selection Decisions. Therefore, Immanuel Hospital Bandung should prioritize accurate, trustworthy, and evidence-based health information while strengthening Instagram engagement to enhance patient trust.
An Analysis of the Role of Content Creators in Supporting Digital Promotion for the Glad2Glow Brand: A TikTok Content Analysis and Literature Review Sukma Budi Amalina Rita Sukmawati; Danarti Hariani; Helena Louise Panggabean
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4055

Abstract

This study aims to analyze content characteristics and the role of content creators in supporting Glad2Glow's digital promotion through the official TikTok account @glad2glow_id. The study employed a qualitative descriptive approach using content analysis. Data were collected through non-participant observation of TikTok content published from January to June 2026, documentation consisting of screenshots, captions, comments, and engagement data, as well as a literature review. Units of analysis were selected purposively based on their relevance to the research focus, the involvement of content creators, and the presence of relevant audience responses. Data analysis followed the stages of data condensation, data display, and conclusion drawing/verification. The findings indicate that Glad2Glow content combines product promotion, education, testimonials, and campaigns through attractive visuals, communicative language, hooks, captions, hashtags, and calls to action. Content creators perform five main roles: Product Communicator, Educator, Testimonial Provider, Campaign Ambassador, and Sales & Engagement Driver. Collaboration with KOLs/influencers further supports message delivery through credibility, attractiveness, and fit with the target audience. The findings indicate that content creators function as a bridge between the brand and its audience and support brand awareness, engagement, and digital marketing communication.
Global Marketing and Product Innovation: Implementation Strategies Ahmad Rojikun; Irwan Zulkifli
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4061

Abstract

 Global marketing and product innovation are interdependent capabilities in creating value across international markets. Global marketing provides knowledge about customer needs, competition, institutions, and distribution channels in different countries, while product innovation converts that knowledge into relevant offerings. This article analyzes the relationship between global marketing and product innovation and develops an implementation framework for firms entering or expanding in international markets. The study applies an integrative literature review of academic articles and institutional reports covering standardization and adaptation, dynamic marketing capabilities, market orientation, marketing ambidexterity, digitalization, product development, and global value chains. The analysis identifies concepts, groups findings, compares sources, and develops a thematic synthesis. The findings show that global marketing effectiveness does not depend on an absolute choice between standardization and adaptation. Performance depends on the fit between strategic decisions and customer needs, regulation, culture, infrastructure, competitive intensity, and organizational resources. Product innovation produces stronger outcomes when firms possess market-learning capability, adaptive experimentation, cross-functional coordination, digital data utilization, and portfolio management. The article proposes a six-stage implementation framework consisting of market sensing, target-country selection, standardization–adaptation architecture, product development and validation, integrated commercialization, and learning evaluation. The managerial implication is that firms need to coordinate marketing, research and development, operations, and local partners so that innovations achieve market acceptance and support sustainable international growth.
Trust-Based Consumer Responses to Ai Recommendations: Examining Transparency, Purchase Intention, and Digital Skepticism in E-Commerce Jaka Trio Setiawan; Ependi; Hasan Basri
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4064

Abstract

Artificial intelligence (AI) has transformed e-commerce by enabling recommendations. However, AI recommendations do not necessarily lead to purchasing decisions. This study examines the influence of AI Recommendation Transparency on Purchase Intention, with Trust as a mediating mechanism and Digital Skepticism as a moderating condition. A cross-sectional survey was conducted among 168 undergraduate students at Universitas Mohammad Husni Thamrin, Jakarta, who had experience using AI-based recommendations. The relationships were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The results show that AI Recommendation Transparency significantly influences Trust (β = 0.705, p < 0.001), while its effect on Purchase Intention is not significant (β = 0.104, p > 0.05). Trust significantly influences Purchase Intention (β = 0.610, p < 0.001), indicating its role in translating transparency into purchasing decisions. Digital Skepticism does not significantly moderate the relationship between AI Recommendation Transparency and Purchase Intention (β = 0.062, p > 0.05), but significantly moderates the relationship between Trust and Purchase Intention (β = 0.149, p < 0.05). These findings indicate that transparency alone is insufficient to generate purchase intention; its value emerges when it builds consumer trust. The study highlights the importance of explainable, credible, and responsible AI systems.
Online–Offline Channel Integration and Sales Performance in BYD 4S Dealerships Qiu Fang
Ilmu Ekonomi Manajemen dan Akuntansi Vol. 7 No. 2 (2026): Jurnal Ilmu Ekonomi Manajemen dan Akuntansi
Publisher : Universitas Mohammad Husni Thamrin

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.37012/ileka.v7i2.4086

Abstract

As China's new energy vehicle (NEV) market evolves from policy-induced expansion to intense rivalry and competition, dealership profitability increasingly depends on after-sales services rather than vehicle transactions. This research examines the transformation from traditional sales to life-cycle services of BYD authorized 4S dealerships in an integrated online–offline network. The research extends service-dominant logic and services marketing theory to examine the interaction effects of six operational determinants of dealership performance. A stratified random sample of 120 dealerships yielded 36 months of operational data, resulting in 4,320 store-month observations. Hierarchical regression analysis indicated that the six factors increased explained performance variance from 31.0% to 68.0%. App inquiry response time (β = −0.43), online lead conversion (β = 0.47), and follow-up call completion (β = 0.42) are significant predictors. Online conversion positively interacts with offline reception (β = 0.17), indicating complementary channel effects. All seven hypotheses are supported, suggesting that controllable operational practices matter for dealership performance beyond location and scale. This study suggests a manufacturer-driven dual-channel enablement platform, along with a three-phase implementation approach, to improve operational efficiency, service integration, and the profitable sustainability of dealerships

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