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Uki Yonda Asepta
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Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Published by Universitas Ma Chung
ISSN : 23555483     EISSN : 27453545     DOI : https://doi.org/10.33479/parsimonia.2021.8.2
Core Subject : Economy, Humanities, Education, Social,
Humanities Economics, Econometrics & Finance Education Social Sciences
Jurnal Parsimonia adalah jurnal ilmiah dalam bidang akuntansi, manajemen dan bisnis yang diterbitkan oleh Fakultas Ekonomi dan Bisnis Universitas Ma Chung Malang. Jurnal ini diterbitkan dengan tujuan menjadi media publikasi artikel berbasis riset bagi para mahasiswa, akademisi dan praktisi di bidang akuntansi, manajemen, bisnis dan bidang lain yang berkaitan erat dengan ketiga tema tersebut.Tulisan maupun pendapat yang dimuat dalam jurnal ini adalah berasal dari setiap penulis dan tidak mewakili editor maupun Universitas. Jurnal Parsimonia menerima karya asli yang belum pernah dipublikasikan di jurnal lain. Sesuai dengan arti namanya, Jurnal Parsimonia menerima karya yang sederhana namun memberikan dampak dan manfaat yang besar dalam pengembangan ilmu dan praktik akuntansi, manajemen dan pengembangan bisnis di Indonesia.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 125 Documents
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PENGARUH POSITIF EMOTION, TRUST, PERCEIVED EASE OF USE TERHADAP INTENTION TO USE PADA E-COMMERCE DI INDONESIA Sa’adah, Naylatus; Setiobudi, Auditia; Vidyanata, Deandra
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.762

Abstract

This study was conducted to examine the effect of Positive Emotion, Trust, Perceived Ease of Use at Shopee in Java, which can affect Intention to Use. The theory used is technology acceptance model (TAM). This theory was chosen as the basis for this research because it is considered important to consider the company's priorities in increasing the use of Shopee. This study uses a quantitative non-probability sampling method. In the data collection process, there were 150 respondents with the characteristics of Generation Z who live in Java and have used Shopee with an expenditure of Rp. 500,000-Rp. 200.000. This study find indicate that there is a significant relationship between positive emotion and trust on intention to use. However, in this study, it was also found that there were variables that had no effect, namely perceived ease of use, which had no significant effect on intention to use. From these findings, it can be said that further research is needed on the phenomenon of perceived ease of use on the intention to use Shopee in Java.
PEMEDIASIAN ANTARA PENGARUH E-WOM TERHADAP REPURCHASE INTENTION DENGAN MEDIASI BRAND IMAGE PADA PRODUK SKINCARE MEREK LOKAL INDONESIA YANG ADA DI E-COMMERCE Putri, Meilisa Regina; Sienarta, Krismi Budi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.779

Abstract

The beauty industry in Indonesia has experienced rapid growth since early 2020 due to high public demand for beauty products. Skincare products with local brands have sprung up a lot. These local skincare product brands are competing to build a positive image through social media so that positive reviews emerge from users of these skincare products. It is hoped that positive reviews from various e-commerce channels will generate repeated buying interest. The purpose of this study was to examine the effect of Electronic Word-of-Mouth (E-WOM) on purchase intentions and its impact on the brand image of Indonesian local skincare products. By examining the relationship between E-WOM and purchase intention, this study aims to find out how online recommendations and discussions influence consumer tendencies to buy products. This research was conducted using a quantitative research approach. The population in this study are all people who use e-commerce applications such as Shopee or Tokopedia to buy products. A total of 90 respondents were taken as samples for this study. The sampling technique used was non-probability purposive sampling, in which respondents were selected purposively based on certain criteria relevant to the study. Data obtained from respondents were then analyzed using the Partial Least Square (PLS) technique. The results of this study indicate that brand image has a significant influence on purchase intention. Consumer reviews on the internet play an important role in shaping brand image, although they do not have a significant influence on consumer purchase intentions. Keywords: E-WOM, Repurchase Intention, Brand Image
PENGARUH FRAUD HEXAGON TERHADAP KECURANGAN LAPORAN KEUANGAN PADA BUMN GO PUBLIC INDONESIA Suryakusuma, Andy; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.785

Abstract

Financial statement fraud is a problem that often occurs in Indonesia and causes many losses. Therefore, the purpose of this study is to detect the emergence of potential fraud against financial statements using hexagon fraud analysis. Hexagon fraud analysis there are six dominant factors that can trigger the emergence of fraud against financial statements, namely pressure, opportunity, rationalization, capability, arrogance, and collusion. Pressure is projected with financial targets and personal financial needs, opportunities are projected with the nature of industry and audit quality, rationalization is projected with auditor opinions, the ability to be projected with CEO tenure, arrogance is projected with CEO duality and collusion is projected with political connection. The dependent variables in this study were measured using the F-Score Model to find out how much potential for fraud on financial statements. In this study, the population sample was determined by the criteria of state-owned companies listed on the Indonesia Stock Exchange, for the last 5 years, namely, 2017--2021 which have always reported their financial statements in rupiah. Quantitative methods are supported by panel data regression analysis techniques as well as hypothesis tests using the T test, as well as the determination coefficient test being the method used in this study. The results of this study show that financial targets, personal financial needs, nature of industry, audit quality, opinion auditors, CEO tenure, CEO duality and political connection have no influence on the potential emergence of fraud against financial statements.
PERAN PERUSAHAAN KELUARGA, DIVERSIFIKASI PERUSAHAAN DAN LEVERAGE DALAM MANAJEMEN LABA Damara, Devina; Lembut, Putu Indrajaya; Oktariani, Fitri
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.796

Abstract

This study aims to prove the relationship between family firms, company diversification and leverage on earnings management with good corporate governance as a moderating variable. Earnings management is proxied by using discretionary accruals. The main dependent variables in this study are family companies, company diversification and leverage. Researchers also conducted different tests on the leverage variable before and during Covid19. The sample in this study is a family company in the manufacturing sector that is listed on the IDX in the 2017-2021 period. The different test samples in this study used 2018-2019 before Covid19 and 2020-2021 during Covid19. The number of samples in this study were 14 companies. The research hypothesis was tested using Partial Least Square Structural Equation Modeling with SmartPLS 4.0 software and SPSS. This study shows that there is no significant relationship between family firms and leverage with earnings management. The diversification variable has a negative effect on earnings management. Good corporate governance variables are not able to weaken the influence of family firms, corporate diversification and leverage on earnings management. Meanwhile, there was no difference before and during Covid-19 in terms of leverage.
PERAN PERCEIVED VALUE DAN FREQUENCY CONSUMPTION TERHADAP REPURCHASE INTENTION KONSUMSI BUAH DI MASA PANDEMI COVID-19 Audrina, Sheila Okthalia; Immanuel, Dewi Mustikasari
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 10 No 2 (2023): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v10i2.838

Abstract

This study aims to determine the effect of healthy consumption, perceived price fairness, and perceived quality on repurchase intention to consume fruits during the COVID-19 pandemic with frequency consumption as a moderator and perceived value as a mediator. Questionnaire data is processed using PLS. The population in this study were people who had bought fruit in Surabaya and Sidoarjo. The sampling technique used was purposive sampling with a total sample of 386 respondents. The results of this study indicate that healthy consumption, perceived price fairness, and perceived quality have a positive effect on repurchase intention, and perceived value provides a full mediating effect, while frequency consumption as a moderator is found to weaken the effect of healthy consumption on repurchase intention. Keywords: Healthy consumption, frequency consumption, perceived price fairness, perceived quality, perceived value, and repurchase intention.
THE INFLUENCE OF WORK FACILITIES AND WORK ENVIRONMENT ON EMPLOYEE PERFORMANCE AT TOHU SRIJAYA WOOD CRAFTS UD, BATU CITY Nunuhitu, Henry El Johanes Dwiputra
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2024): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v11i1.833

Abstract

The purpose of this study was to determine and analyze the effect of facilities and work environment on the performance of employees at UD. Tohu Srijaya wood art. The assumption that the condition of the facilities and work environment is directly proportional to employee productivity. The aim of this research is to formulate and see how big the correlation is between the two variables in relation to the work situation of employees in the production department. The method used in this study is a quantitative method, namely analysis based on accurate data, which is then processed according to the needs of the research variables. The population in this study were all employees at UD. Tohu Srijaya Wood Crafts. The sample in this study used a saturated sample of 33 people. Data collection techniques in this study used questionnaires and observation techniques. In this study, SPSS (Statistical Package for the Social Sciences) software was used for data processing. The results of this study indicate that work facilities have a significant influence on employee performance and the work environment has a significant influence on employee performance at UD. Tohu Srijaya wood art. The research is expected to be able to become the basis for determining policies related to work facilities and conducive working conditions, as well as helping to provide a verifiable basis for further research on the relationship of the work environment to work productivity.
PEMAHAMAN KONSULTAN PAJAK TERHADAP PENGHINDARAN PAJAK BERDASARKAN FENOMENOLOGI TRANSENDENTAL HUSSERL Caroline, Yoan; Stephanus, Daniel Sugama
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2024): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v11i1.863

Abstract

Penelitian ini bertujuan untuk menganalisis bagaimana kedalaman pemahaman tentang penghindaran pajak berdasarkan perspektif konsultan pajak. Metode penelitian yang digunakan dalam penelitian ini adalah metode kualitatif dengan paradigma interpretif dan pendekatan fenomenologi transendental Husserl. Fenomenologi transendental Husserl didasari pada pengalaman hidup dari konsultan pajak. Teknik pengumpulan data yang digunakan adalah menggunakan metode wawancara, observasi, dan studi dokumentasi. Informan dalam penelitian ini ditujukan kepada empat konsultan pajak IKPI Kota Malang. Pemilihan konsultan pajak sebagai informan didasarkan karena konsultan pajak adalah seseorang yang memberikan jasa profesional kepada wajib pajak untuk melaksanakan hak dan memenuhi kewajiban perpajakannya, khususnya melakukan penghematan pajak dalam bentuk penghindaran pajak sesuai dengan undang-undang yang berlaku. Data dianalisis secara deskriptif melalui pendekatan fenomenologi transendental Husserl, yakni epoche, reduksi transendental, variasi imajinasi, serta sintetis makna dan esensi. Hasil penelitian ini menunjukkan bahwa konsultan pajak memahami dengan baik mengenai esensi dasar penghindaran pajak, motif wajib pajak dalam melakukan tindakan penghindaran pajak, hukum terkait penghindaran pajak, dan cara melakukan penghindaran pajak. Penghindaran pajak dipandang konsultan pajak sebagai usaha menghindari pajak yang diwujudkan ke dalam bentuk penghematan pajak secara efisien dengan tidak melanggar ketentuan peraturan perundang-undangan perpajakan. Konsultan pajak mengetahui dan menganggap bahwa secara legalitas hukum, penghindaran pajak tidak termasuk ke dalam pelanggaran hukum dan masuk ke dalam lingkup legal.
Pengaruh Social Media Marketing Activities Dan e-WOM (Electronic Word Of Mouth) Terhadap Purchase Intention Dengan Brand Awareness Sebagai Variabel Mediasi Pada Produk Toko Emas Rizqina Gold Di Instagram Widiyan, Tharisa Rizqina; Sienatra, Krismi Budi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2024): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v11i1.921

Abstract

Penelitian ini dilakukan bertujuan untuk mengetahui pengaruh Aktivitas Pemasaran Media Sosial dan E-WOM terhadap niat beli perhiasan emas di Instagram dengan menggunakan Kesadaran Merek sebagai mediator. Metode survei yang digunakan dalam penelitian ini dengan menggunakan skala likert. Pengumpulan data dalam penelitian ini dilakukan dengan menyebarkan kuesioner pada responden. Sumber data sebanyak 160 responden, diperoleh dari pengguna Instagram di Indonesia dan memiliki pengalaman membeli perhiasan emas di Toko Online, menggunakan metode purposive sampling. Teknik analisis data menggunakan perangkat lunak SmartPLS. Hasil penelitian ini menunjukkan bahwa aktifitas pemasaran media sosial dan E-WOM yang dimediasi oleh kesadaran merek berpengaruh signifikan dan positif terhadap niat beli perhiasan emas di Instagram. Hasil juga menunjukkan terdapat pengaruh aktivitas pemasaran media sosial terhadap minat beli, namun E-WOM tidak berpengaruh terhadap minat beli.
PERAN KONTRAK PSIKOLOGIS KONSUMEN TERHADAP BRAND LOVE DAN POSITIVE WORD OF MOUTH DALAM MEMENGARUHI REPURCHASE INTENTION KONSUMEN BENGKEL MOBIL X Ichwandi, Valencia Novita; Immanuel, Dewi Mustikasari
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2024): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v11i1.923

Abstract

The purpose of this research is to analyze the influence of Transactional Psychological Contracts, Relational Psychological Contracts, Brand love, Positive Word of Mouth, and Repurchase Intention on Bengkel Mobil X. This research uses a quantitative approach, data collection is carried out through the distribution of online questionnaires to 230 respondents who have met the criteria. The sampling technique used is non-probability sampling. In this study, the results of data processing were tested using Smart-PLS 3.0. The results of this study show that Transactional Psychological Contact and Relational Psychological Contracts have a positive and significant influence on Brand love and Positive Word of mouth, likewise with Brand love and Positive Word of mouth towards Repurchase Intention. Keywords: Transactional Psychological Contracts, Relational Psychological Contracts, Brand love, Positive Word of mouth, Repurchase Intention.
ANALISA FAKTOR WILLINGNESS TO PAY PRODUK MAKANAN ORGANIK DI DENPASAR Hendrawan, Alvin Alviandi; Sudyasjayanti, Christina
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 11 No 1 (2024): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v11i1.925

Abstract

The Covid-19 pandemic has changed people's lifestyles to pay more attention to their health. One of the factors that affect health is food, healthy food consists of various types, one of which is organic food which has a good projected market growth in Indonesia until 2026 of 6%. This research was conducted to determine the factors that influence the willingness to pay for organic food products in Denpasar. The number of respondents in this study was 210 respondents using purposive sampling method. The criteria for respondents in this study are those who live in Denpasar and have purchased organic food products at least once. This research is a quantitative study with a confirmatory factor analysis method using SMART PLS 3.0. Based on the findings of this study, the factors that influence the willingness to pay for organic food products are consumer knowledge, social media marketing, price fairness, perceived value and customer satisfaction.

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