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Suci Putri Lestari
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LP2M Universitas Perjuangan Tasikmalaya Jl. Peta No.177, Kahuripan, Kec. Tawang, Kab. Tasikmalaya, Jawa Barat 46115
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Jurnal Ekonomi Perjuangan (JUMPER)
Published by Universitas Perjuangan Tasikmalaya
ISSN : 27148319     EISSN : 27147452     DOI : https://doi.org/10.36423/jumper.v2i2
Core Subject : Economy,
Economics, Econometrics & Finance
Jumper aim is to promote scientific articles that focus on accounting and management. Manuscript articles can come from researchers, academics, practitioners, lecturers, students and other observers who are interested in research in the field of accounting or management. JUMPER invites manuscripts in the various topics include Financial Accounting, Sharia Accounting, Finance, Accounting Information System, Auditing, Behavioral Accounting, Management Accounting, Taxation, Public Sector Accounting, Operational Management, Human Resources Management, Marketing, Entrepreneurship, And other relevan on accounting and management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 152 Documents
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INFLUENCER MARKETING DAN CONTENT MARKETING SEBAGAI DETERMINAN MINAT BELI ULANG PRODUK SKINTIFIC PADA PLATFORM TIKTOK SHOP Fera Mutia Permani; Depy Muhamad Pauzy Depy; Gian Riksa Wibawa Gian
JURNAL EKONOMI PERJUANGAN Vol. 8 No. 1 (2026): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v8i1.2884

Abstract

Tujuan penelitian ini adalah untuk mengetahui: (1) Gambaran influencer marketing, content marketing, dan minat beli ulang produk Skintific pada platform TikTok Shop di Tasikmalaya. (2) Pengaruh influencer marketing dan content marketing secara simultan terhadap minat beli ulang produk Skintific pada platform TikTok Shop di Tasikmalaya. (3) Pengaruh influencer marketing secara parsial terhadap minat beli ulang produk Skintific pada platform TikTok Shop di Tasikmalaya serta (4) Pengaruh content marketing secara parsial terhadap minat beli ulang produk Skintific pada platform TikTok Shop di Tasikmalaya. Penelitian ini menggunakan metode survei dengan pendekatan kuantitatif. Sampel penelitian berjumlah 100 responden. Data yang digunakan terdiri dari data primer dan sekunder. Analisis data dilakukan menggunakan regresi linier berganda dengan bantuan SPSS versi 25. Hasil penelitian menunjukkan bahwa influencer marketing dan content marketing secara simultan berpengaruh signifikan terhadap minat beli ulang produk Skintific pada platform TikTok Shop di Tasikmalaya. Secara parsial, influencer marketing dan content marketing masing-masing berpengaruh positif dan signifikan terhadap minat beli ulang produk Skintific pada platform TikTok Shop di Tasikmalaya. Temuan ini menunjukkan bahwa penerapan strategi influencer marketing dan content marketing yang efektif dapat meningkatkan minat konsumen untuk melakukan pembelian ulang produk Skintific pada platform TikTok Shop.
Knowledge Management di Era Digital dan Kecerdasan Buatan: Tinjauan Sistematis Literatur 2025–2026 Suci Putri Lestari; Kusuma Agdhi Rahwana; Evilia Sri Yuniar
JURNAL EKONOMI PERJUANGAN Vol. 8 No. 1 (2026): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v8i1.2895

Abstract

This study presents a systematic literature review (SLR) examining the development of knowledge management (KM) research based on a bibliometric analysis of 500 Scopus-indexed articles from 2025–2026. Using thematic and bibliometric analysis methods, the literature was grouped into ten thematic clusters. Results show that KM Systems & Practices (68 articles), Knowledge Sharing & Transfer (54 articles), and Education & Learning (53 articles) are the largest themes, while AI & Generative AI (43 articles) is the fastest-growing theme — increasing 107% from 2025 to 2026. Key findings include: (1) a paradigm shift from traditional SECI models toward AI-based KM frameworks; (2) growing integration of KM with sustainability (ESG) agendas; (3) significant research gaps in developing country contexts, public sector organizations, and SMEs. This article provides a comprehensive roadmap for KM researchers and practitioners
SOCIAL MEDIA STRATEGIES: THE SECRET TO BOOSTING SALES AT COFFEESHOP Lati Sari Dewi; Adi Anugrah L.H
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2097

Abstract

This study aims to analyze the influence of social media sharing on increasing sales volume at a coffeeshop. Using a quantitative descriptive method, the study involved 96 respondents selected through an accidental sampling technique. The results show that social media sharing significantly impacts sales volume, with a coefficient of determination of 63.8%. Social media sharing falls into the good category, with the highest score attributed to providing interactive videos, while the lowest score was for organizing online events. Sales volume is also classified as good, with the highest score on reasonable pricing and the lowest on the lack of discounts. It is recommended that the coffeeshop organize online events and offer promotional discounts to attract more customers.  
PENGARUH KEPEMILIKAN INSTITUSIONAL DAN KEPEMILIKAN MANAJERIAL TERHADAP KINERJA KEUANGAN PADA PERUSAHAAN PERBANKAN YANG TERDAFTAR DI BURSA EFEK INDONESIA TAHUN 2022-2024 Titik Purnama; Intan Rahayu; Dewi Ratnasari Astuti
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2326

Abstract

The purpose of this study is to determine how managerial and institutional ownership impact the financial performance of banking companies listed on the Indonesia Stock Exchange (IDX) from 2022 to 2024. In this study, 20 companies were selected as a purposive sample. Quantitative data were used. Secondary data were used as sources. Data collection used documentation and library research. Data analysis methods included hypothesis testing, multiple linear regression, and classical assumptions. All of these techniques were conducted using SPSS version 25. The study found that institutional ownership individually had a positive and significant effect on financial performance, while managerial ownership had a negative and significant effect. Both factors influenced overall financial performance. These findings support the assumptions of agency theory, where ownership mechanisms can reduce agency conflicts and improve the effectiveness of company management. These findings support the agency theory assumption, where ownership mechanisms can reduce agency conflicts and improve company management effectiveness. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies. Keywords: Institutional Ownership, Managerial Ownership, Financial Performance, ROA, Agency Theory, Banking Companies
CONTENT MARKETING AND CUSTOMER REVIEW AS INFLUENTIAL FACTORS IN CONSUMER PURCHASING DECISIONS A TIKTOK SHOP, CASE STUDY IN SRIWINANGUN, CIAMIS REGENCY Sri Ayu Lestari; Hendi Sobari; Siti Amirah Makarim
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2363

Abstract

Digital transformation has changed society's consumer behavior, including the growing interest in shopping through e-commerce platforms like TikTok Shop. In this context, content marketing and customer reviews are two important aspects that influence purchasing decisions. The objective of this research study is to investigate the influence of content marketing and customer reviews on the purchasing decisions of TikTok Shop users in Kampung Sriwinangun, Kabupaten Ciamis. The study was conducted using a descriptive-quantitative approach, with data collected from 85 respondents via questionnaire. The results of the correlation coefficients show that each variable has a strong relationship. The results of the regression analysis also show that both variables, both individually and jointly, have a positive and significant influence on purchasing decisions. This means that engaging marketing content and compelling customer reviews can positively influence consumers' purchasing decisions.
PENGARUH RETURN ON ASSETS (ROA), RETURN ON EQUITY (ROE), NET PROFIT MARGIN (NPM), GROSS PROFIT MARGIN (GPM) TERHADAP HARGA SAHAM PERBANKAN SYARIAH YANG TERDAFTAR DI BEI PERIODE 2021-2024 Halimatul Sayyidah; Heidi Siddiqa; Dheri Febiyani Lestari
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2436

Abstract

This study aims to analyze the effect of Return on Assets (ROA), Return on Equity (ROE), Net Profit Margin (NPM), and Gross Profit Margin (GPM) on stock prices of Islamic commercial banks listed on the Indonesia Stock Exchange. This research employs a quantitative method with an associative approach. The data used are secondary data obtained from annual financial statements and stock prices for the research period. Data analysis was conducted using multiple linear regression, including classical assumption tests, coefficient of determination, F-test, and t-test. The results show that partially, ROA and ROE have no significant effect on stock prices. NPM has a significant negative effect, while GPM (after transformation) has a significant positive effect on stock prices. Simultaneously, these four independent variables significantly influence stock prices. The coefficient of determination indicates that part of the variation in stock prices can be explained by these profitability variables, while the remaining variation is influenced by other factors outside the research model. These findings suggest that investors pay more attention to operational efficiency indicators (GPM) than to ROA or ROE when making investment decisions in Islamic bank stocks. This study is expected to serve as a reference for companies to improve financial performance and for investors as a consideration in making investment decisions.
PERAN INSENTIF DALAM MEMEDIASI PENGARUH EMPLOYEE INVOLVEMENT DAN SELF-EFFICACY TERHADAP KINERJA PEGAWAI SEKRETARIAT DPRD KABUPATEN TASIKMALAYA Fahmi Yurahmi; Sri Sudiarti; Budhi Wahyu Fitriadi
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2467

Abstract

  This study aims to provide an overview and analyze the influence of Employee Involvement and Self-Efficacy on Employee Performance with Incentives as a mediating variable at the Secretariat of the Tasikmalaya Regency DPRD. This study employs a quantitative approach using a survey method and Partial Least Square Structural Equation Modeling (PLS-SEM) analysis technique with the assistance of SmartPLS 4 software. The sample consists of 30 respondents using a saturated sampling technique. The results indicate that Employee Involvement and Self-Efficacy significantly influence Incentives. Additionally, Incentives also significantly influence Employee Performance. Furthermore, Incentives were found to significantly mediate the influence of Employee Involvement and Self-Efficacy on Performance. These findings confirm that high levels of employee involvement and self-efficacy can enhance performance when accompanied by appropriate incentives as a form of organizational recognition.  
PENGARUH LEVERAGE, LIQUIDITY, FIRM SIZE DAN GROWTH OPPORTUNITY TERHADAP HEDGING PADA PERUSAHAAN YANG TERDAFTAR DI BEI PERIODE 2010-2024 Luthfi Fathul Ba'ari; Heidi Siddiqa; Dheri Febiyani Lestari
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2494

Abstract

Penelitian ini bertujuan untuk menganalisis pengaruh leverage, liquidity, firm size, dan growth opportunity terhadap keputusan hedging pada perusahaan sektor otomotif yang terdaftar di Bursa Efek Indonesia (BEI) periode 2010–2024. Fenomena fluktuasi nilai tukar rupiah terhadap dolar Amerika Serikat mendorong perusahaan otomotif untuk menerapkan strategi hedging guna menjaga stabilitas keuangan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode analisis regresi linier berganda. Sampel penelitian terdiri dari dua perusahaan besar, yaitu PT Astra International Tbk dan PT Indomobil Sukses Internasional Tbk, dengan data sekunder yang diperoleh dari laporan tahunan perusahaan. Hasil penelitian menunjukkan bahwa secara parsial, leverage, firm size, dan growth opportunity tidak berpengaruh signifikan terhadap keputusan hedging, sedangkan liquidity berpengaruh signifikan negatif. Secara simultan, keempat variabel independen berpengaruh terhadap hedging dengan koefisien determinasi (R²) sebesar 0,359, yang berarti model mampu menjelaskan 35,9% variasi keputusan hedging. Hasil penelitian ini diharapkan dapat memberikan kontribusi bagi perusahaan dalam merumuskan strategi manajemen risiko yang lebih efektif, serta menjadi referensi bagi penelitian selanjutnya.
ARTIFICIAL INTELLIGENCE DALAM PROSEDUR AUDIT SEBUAH SYSTEMATIC LITERATURE REVIEW Rendi Kusuma Natita; Rakhmat Siraz
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36423/jumper.v7i2.2509

Abstract

This study aims to examine the role of Artificial Intelligence (AI) in auditing procedures and evaluate its benefits and challenges. Using a Systematic Literature Review approach based on the PRISMA method, this research analyzes 14 relevant scientific articles published between 2014 and 2024. The findings indicate that AI has been widely applied across various stages of the audit process, including planning, internal control testing, substantive procedures, and reporting. Technologies such as Robotic Process Automation (RPA), Machine Learning (ML), Natural Language Processing (NLP), and Optical Character Recognition (OCR) have proven effective in improving audit efficiency, accuracy, and coverage by automating routine tasks and detecting anomalies in real time. However, the adoption of AI also faces challenges such as algorithm transparency limitations, data bias, privacy issues, and auditors’ limited understanding of the technology. The study concludes that the successful integration of AI into auditing depends heavily on auditor readiness, the development of transparent and accountable systems, as well as supportive regulations and ethical frameworks. This research is expected to contribute both academically and practically to the auditing profession in the era of digital transformation.
ANALISIS PERILAKU INVESTASI DITINJAU DARI BEHAVIORAL INTENTION DAN FINANCIAL LITERACY Viska Putria Ananda; Dheri Febiyani Lestari; Della Apriani; Muhamad Zulfikar Bintang Satrio
JURNAL EKONOMI PERJUANGAN Vol. 7 No. 2 (2025): Jurnal Ekonomi Perjuangan (JUMPER)
Publisher : LP2M Universitas Perjuangan Tasikmalaya

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

Abstract

 The objectives of this study was to determine and analyze the description of behavioral intention, financial literacy, and investment behavior in Generation Z in Tasikmalaya City, as well as the influence of behavioral intention and financial literacy on investment behavior in Generation Z in Tasikmalaya City. The research method used in this study is the survey method, while the types of data used in this study are primary data and secondary data. The object of this study is Generation Z investors in Tasikmalaya City, with a research sample of 100 respondence and using sampling technique the non-probability sampling method. The data analysis technique used is multiple regression analysis. The results of the study indicate that behavioral intention, financial literacy, and investment behavior in Generation Z in Tasikmalaya City are included in the good category. The test results prove that behavioral intention and financial literacy simultaneously and partially have a significant effect on investment behavior in Generation Z in Tasikmalaya City.  

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