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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 130 Documents
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Pengaruh Governance, Risk, and Compliance, dan Intellectual Capital terhadap Kinerja Perusahaan dengan Leverage sebagai Pemoderasi Carolina, Sienny Jesica; Stephanus, Daniel Sugama; Pratama, Bagas Brian
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1033

Abstract

Financial performance is one of the factors that can show how well a company achieves its goals. Governance, Risk, Compliance (GRC) serves as a new assessment tool to measure a company's financial performance because recently, companies are expected not only to focus on their profits but also on their business environment. The implementation of GRC and IC cannot be separated from the activities of achieving the company's financial performance. The addition of value added to employees will help the implementation of effective governance, risk management, and compliance functions, which is one of the solutions for organizations in both the public and private sectors. This research is quantitative research that uses resource-based theory. The sample used in this research is companies that won the Top GRC Award from 2019 to 2022, both listed and unlisted on the Indonesia Stock Exchange. The independent variables used include governance, risk, compliance, and intellectual capital. The moderating variable used is leverage. The control variable used is company size. The results show that GRC has a significant effect on financial performance, while intellectual capital does not have a significant effect on financial performance. Leverage can only moderate the relationship between GRC and financial performance, and leverage cannot moderate the relationship between IC and financial performance.
Green Banking Pengaruh Green Banking dan Kualitas Audit Terhadap Kinerja Keuangan Perusahaan Jane, Elza Bertha
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1303

Abstract

This study aims to evaluate the influence of green banking implementation and audit quality on the financial performance of banking institutions in Indonesia. Financial performance is measured using Return on Assets (ROA) and Return on Equity (ROE), with firm size included as a control variable. Financial performance serves as a key indicator of a company’s management effectiveness, while green banking reflects the bank’s commitment to environmental sustainability, and audit quality indicates the reliability of financial reporting.The research sample consists of seven banks participating in the Green Banking Pilot Project in Indonesia during the 2017–2023 period, resulting in a total of 49 observations. The analysis was conducted using multiple linear regression based on Partial Least Squares Structural Equation Modeling (PLS-SEM) with the support of SmartPLS 4 software. The findings reveal that green banking has a positive effect on both ROA and ROE, suggesting that the adoption of sustainability principles enhances asset utilization efficiency and increases shareholder returns. Meanwhile, audit quality has a positive effect on ROA but shows no significant impact on ROE, indicating that high-quality external audits can improve operational efficiency but do not necessarily influence equity management directly. The implications of this study emphasize the importance of integrating sustainability practices and reliable auditing mechanisms to improve financial performance, as well as the need for comprehensive managerial strategies to optimize equity returns.
ANALYSIS OF CONSUMER PREFERENCES GEN Z IN PURCHASING DOUGHNUTS USING THE CONJOIN METHOD Rahayu, Nastiti Putri; Sienatra, Krismi Budi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1321

Abstract

This research aims to identify consumer preferences for product attributes, which can be leveraged for business development and marketing strategy planning. The study employs a quantitative approach using conjoint analysis. Sixteen stimuli were tested, derived from an orthogonal design, based on five key attributes: (1) Topping, (2) Filling, (3) Size, (4) Packaging, and (5) Price. The findings reveal that consumers prefer donuts with fresh fruit toppings and rich chocolate fillings. A 9 cm donut size is the most favored, as it offers a sense of adequacy and satisfaction. Mica box packaging is perceived as more premium and practical, while a price range of IDR 17,000 – IDR 22,000 is considered reasonable for the quality provided. Beyond taste, consumers highly value visual appeal and product convenience, including packaging design and size. These results provide strategic insights to prioritize product development that emphasizes quality, flavor innovation, and appealing designs. By aligning product attributes with consumer preferences, businesses can strengthen customer loyalty and expand their market share.
Pengaruh Kesadaran Wajib Pajak dan Pemeriksaan Pajak Terhadap Penerimaan Pajak Dengan Kepatuhan Wajib Pajak Sebagai Variabel Moderasi Batubara, Dinda Kurnia Ramadhani; Ika, Desi
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1323

Abstract

Indonesia merupakan negara berkembang yang sedang gencar melakukan pembangunan nasional, pembangunan nasional adalah kegiatan yang berlangsung terus menerus dan berkesinambungan dengan tujuan untuk meningkatkan kesejahteraan rakyat Setiap tahun pemerintah berusaha meningkatkan penerimaan pajak untuk menutupi pengeluaran. Pada KPP Pratama Medan Timur penerimaan pajak masih belum mencapai target hal ini terjadi karena kurangnya kesadaran wajib pajak dalam membayar pajak serta melaporkan pajaknya. Penelitian ini bertujuan untuk mengetahui pengaruh Kesadaran Wajib Pajak dan Pemeriksaan Pajak terhadap Penerimaan Pajak dengan Kepatuhan Wajib Pajak sebagai variabel moderasi. Pengumpulan data dilakukan menggunakan kuesioner. Sampel dalam penelitian adalah wajib pajak yang terdaftar di KPP Pratama Medan Timur, dengan jumlah 100 wajib pajak. Analisis data yang digunakan adalah Moderate Regression Analyze (MRA). Hasil penelitian menunjukkan bahwa Kesadaran Wajib Pajak dan Pemeriksaan Pajak berpengaruh terhadap Penerimaan Pajak. Kepatuhan Wajib Pajak mampu memoderasi hubungan Kesadaran Wajib Pajak terhadap Penerimaan Pajak, dan Kepatuhan Wajib Pajak tidak mampu memoderasi hubungan Pemeriksaan Pajak terhadap Penerimaan Pajak.
Pengaruh kualitas produk,kualitas pelayanan,store atmosphere dan customer experience terhadap kepuasan pelanggan di sepasi coffee Saputra, Rizkianto Adi; Uripi, Cahyaningtyas Ria; Pahlevi, Akbar
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 12 No 2 (2025): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v12i2.1325

Abstract

The rapid growth of the coffee shop industry in Purwokerto has intensified competition, prompting business owners to understand the factors that influence customer satisfaction in order to maintain their existence. This study aims to analyze the influence of product quality, service quality, store atmosphere, and customer experience on customer satisfaction at Sepasi Coffee. A quantitative approach was used, employing a survey method by distributing questionnaires to 110 respondents selected through snowball sampling. The data were analyzed using multiple linear regression with the help of SPSS 25. The results of the study indicate that all four independent variables simultaneously have a significant effect on customer satisfaction. Partially, product quality, service quality, store atmosphere, and customer experience each have a positive and significant impact on customer satisfaction. These findings suggest that implementing strategies focused on improving product quality, responsive service, a comfortable store atmosphere, and a pleasant customer experience can enhance consumer satisfaction. The results also support the Stimulus-Organism-Response (SOR) theory, which explains that stimuli from the store environment affect customer emotions, leading to satisfaction behavior. Therefore, it is recommended that Sepasi Coffee’s management maintain and further develop the elements that positively contribute to the overall customer experience.
ANALISIS LOYALITAS NASABAH BANK BCA YANG DITINJAU DARI KUALITAS LAYANAN, CITRA BANK, DAN KEPERCAYAAN Tanto Askriyandoko Putro; Irene Maharani
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2026): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v13i1.1327

Abstract

This study aims to examine and analyze the influence of service quality, bank image, and trust on customer loyalty at Bank Central Asia (BCA) Blitar Branch. The research method used was a quantitative approach with systematic data analysis. The results showed that all three independent variables significantly influenced customer loyalty. Service quality was shown to have a positive effect, meaning that the better the service provided, the higher the customer loyalty. Bank image also had a significant impact, where positive public perception of the bank's reputation increased customer loyalty. Furthermore, customer trust in BCA plays a crucial role in strengthening long-term relationships between customers and the bank. Overall, these findings confirm that service quality, bank image, and trust are key factors that complement each other in building and enhancing customer loyalty at BCA Blitar Branch.
MEMBANGUN PERILAKU KEUANGAN MELALUI LITERASI, SIKAP, DAN KEYAKINAN DIRI FINANSIAL MAHASISWA STIE CIPUTRA MAKASSAR Tricia Natalie Josephine; Ayuvati Dewita Chandra; Carmenita Ciptomo; Naomi Gabriela Witera; Theophania Laurens; Maichal Maichal
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2026): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v13i1.1333

Abstract

There is an imbalance between the level of financial literacy and the level of financial inclusion. This study aims to examine the influence of financial education dimensions, namely Financial Literacy (FL), Financial Attitude (FA), and Financial Self-Efficacy (FSE) on the Financial Management Behavior (FMB) of STIE Ciputra Makassar students. This quantitative study used a survey method with a purposive sampling technique, yielding 114 respondents from Management Department students from the 2022, 2023, and 2024 cohorts. Data analysis was performed using the Partial Least Square-Structural Equation Modeling (PLS-SEM) technique via the SmartPLS 4.0 program. Research results indicate that Financial Self-Efficacy (FSE) has a positive and significant influence on Financial Management Behavior students. Conversely, Financial Attitude (FA) and Financial Literacy (FL) were not found to have a significant influence individually on Financial Management Behavior. This finding emphasizes that students’ self-confidence in their ability to manage money is the primary predictor of their financial management behavior. Theoretically, this result reinforces the Theory of Planned Behavior (TPB) framework that perceived behavioral control (Perceived Behavioral Control, represented by FSE) is a more dominant predictor compared to Attitude or Knowledge in the context of financial management. Policy implications suggest that campus financial education programs should be focused more on strengthening self-confidence and practical skills (self-efficacy) rather than just the transfer of basic knowledge. The novelty of this research lies in presenting unique empirical evidence within the STIE Ciputra Makassar environment and using PLS-SEM which is more comprehensive compared to multiple linear regression analysis often used in previous studies.
Peran Customer Satisfaction Memediasi Pengaruh E-Service Quality Terhadap Repurchase Intention I Gede Nandikha Arsa Wibawa; Ni Made Rastini
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2026): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v13i1.1420

Abstract

This study aims to analyze the role of customer satisfaction in mediating the effect of e-service quality on repurchase intention among Fore Coffee customers in Denpasar City. The background of this research is the increasingly intense competition in the application-based coffee shop business and the need for Fore Coffee to improve its digital service quality to retain customers. The variables used in this study include e-service quality (X) as the independent variable, customer satisfaction (M) as the mediating variable, and repurchase intention (Y) as the dependent variable. The population of this study consists of all Fore Coffee customers in Denpasar City who make purchases more than twice a month through the Fore Coffee application. The sampling technique used was purposive sampling with a total of 120 respondents. Data were collected using questionnaires and analyzed using path analysis, complemented by the Sobel test to examine the mediating effect.The results of the study show that (1) e-service quality has a positive and significant effect on repurchase intention, (2) e-service quality has a positive and significant effect on customer satisfaction, (3) customer satisfaction has a positive and significant effect on repurchase intention, and (4) customer satisfaction significantly mediates the effect of e-service quality on repurchase intention. These findings indicate that good digital service quality not only directly encourages repurchase intention but also does so indirectly through increased customer satisfaction. The implication of this research is the importance for Fore Coffee to maintain service aspects that have been rated positively by customers, such as responsiveness and customer service support, while improving application design and transaction security. This research also provides theoretical contributions by strengthening the model of the relationship between e-service quality, customer satisfaction, and repurchase intention in the context of application-based services in the coffee shop industry.
Pengaruh Citra Destinasi, Kualitas Layanan, dan Nilai yang Dipersepsikan terhadap Loyalitas Wisatawan Nusantara pada Koridor Wisata Makassar–Toraja Rahmat Rafi Al Ghifari; Nur Putri Sari Gassing; Tri Aguwinanda Sakti; Sulkah Baary Ramdani; Yudha Ari Wijaya
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2026): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v13i1.1422

Abstract

This study aims to analyze the influence of destination image, service quality, and perceived value on tourist satisfaction and loyalty among domestic tourists in the Makassar–Toraja tourism corridor. Tourist satisfaction is positioned as a mediating variable within the proposed structural model. Data were collected through a survey of 418 domestic tourists from Makassar who had previously visited Toraja. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that destination image, service quality, and perceived value have significant positive effects on tourist satisfaction. Additionally, these three variables also have significant direct effects on tourist loyalty. However, tourist satisfaction does not significantly influence loyalty and does not mediate the relationship between the antecedent variables and loyalty. Among the predictors, perceived value demonstrates the strongest direct effect on loyalty. These results indicate that tourist loyalty in the Makassar–Toraja tourism corridor is primarily driven by cognitive evaluations of value, service quality, and destination image rather than satisfaction alone. The study contributes theoretically by simultaneously testing direct and indirect relationships within an integrated model and offers practical implications for destination managers to prioritize strengthening the value proposition to enhance tourist loyalty.
PENGGUNAAN INFORMASI NON-KEUANGAN DALAM EVALUASI KINERJA LKP EMYLIA: PERSPEKTIF AKUNTANSI MANAJEMEN Magfirah Wahyu Ramadhani
Parsimonia - Jurnal Ekonomi dan Bisnis Vol 13 No 1 (2026): Parsimonia: Jurnal Akuntansi, Manajemen dan Bisnis
Publisher : Ma Chung Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33479/parsimonia.v13i1.1473

Abstract

This study aims to understand the types of non-financial information used, how such information is interpreted by management, and its role in supporting institutional performance evaluation. This research employed a qualitative approach with a case study design. Data were collected through semi-structured interviews, observation, and documentation, and were analyzed using thematic analysis. The findings indicate that LKP Emylia has used non-financial information as a basis for performance evaluation in an informal and contextual manner. Such information helps management assess service quality, learning effectiveness, instructor performance, and participant success after completing the training program. However, the use of non-financial information has not been fully documented in a structured evaluation system. The contribution of this study lies in enriching management accounting literature in the context of non-formal education institutions by showing that non-financial information plays an important role in evaluating performance, service quality, and institutional sustainability.

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