cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Ahmad Zulfahmi
Contact Email
azulfahmi86@gmail.com
Phone
+6221-82431708
Journal Mail Official
tribisnis@stietribhakti.ac.id
Editorial Address
Jl. Teuku Umar, Cut Mutia No.24, RT.002/RW.001, Sepanjang Jaya, Kec. Rawalumbu, Kota Bekasi, Jawa Barat 17114
Location
Kota bekasi,
Jawa barat
INDONESIA
Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS
Published by Sekolah Tinggi Ilmu Ekonomi Tri Bhakti
ISSN : 26561298     EISSN : 26559838     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
This Open Journal System is designed to publish research articles on accounting and management field. This Journal publishes twice a year in January and August.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 142 Documents
 11   12   13   14   15 
The Influence of E-Service Quality and Product Quality on Zalora Fashion Product Purchase Decisions Mediated by E-Trust Cahaya, Yohanes Ferry; Purnomo, Lucky Bayu; Pujiati, Herni; Yosepha, Sri Yanthy; Aminah, Siti
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.516

Abstract

This study examines the impact of E-Service Quality and Product Quality on Purchase Decision for fashion products on the Zalora platform, with E-Trust serving as a mediating variable. Using a quantitative approach, the analysis employs Structural Equation Modeling–Partial Least Square (SEM-PLS). Data were collected via surveys from 295 active Zalora users in Indonesia. The results indicate that both E-Service Quality and Product Quality significantly influence E-Trust, which in turn significantly affects Purchase Decision. Additionally, E-Service Quality directly and significantly impacts Purchase Decision, whereas the direct effect of Product Quality on Purchase Decision is not significant. These findings suggest that electronic trust (E-Trust) mediates the relationship between electronic service quality and product quality on purchase decisions. The study recommends that fashion e-commerce managers like Zalora prioritize enhancing digital service quality and consistently build customer trust, as trust plays a crucial role in driving purchase decisions. The practical implications of this research can guide marketing strategies and digital service development in the fashion e-commerce industry.
The Influence of Trust, Product Diversity and Product Quality on Purchasing Decisions at PT Kinta Sukses Cemerlang Winata, Hendly; Hikmah
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.523

Abstract

The advancement of digital technology has revolutionized the way companies interact with their consumers, including in influencing the purchasing decision-making process. This study aims to examine the extent to which consumer trust, product variety offered, and product quality play a role in shaping purchasing decisions at PT Kinta Sukses Cemerlang. Using a quantitative approach with a descriptive design, this study involved 327 customers as the population, with 180 respondents selected through the Slovin formula and simple random sampling techniques. The analysis process includes validity and reliability tests, classical assumption checks, multiple linear regression, and hypothesis testing through t-tests and F-tests. The results of the study indicate that partially, trust, product variety, and product quality have a positive and significant influence on purchasing decisions. This finding is also reinforced simultaneously, where the three variables together show a real contribution to increasing customer decisions in purchasing. Overall, these results confirm that the company's strategy in building trust, offering a variety of product choices, and maintaining product quality consistently are key steps in optimizing consumer purchasing decisions.
The Influence of Workload and Job Stress on the Employee Performance of Final Inspection Division of PT. Kyosha Indonesia : Workload, Job Stress and Employee Performance Saputra, Redy Adhi
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.526

Abstract

This study aims to analyze the influence of workload and work stress on the performance of employees of the final inspection division partially and simultaneously at PT Kyosha Indonesia. The population and sample in this study amounted to 39 people using the saturated sampling technique method, this technique was used to determine the sample where all members of the population were sampled. In this study, multiple linear regression analysis was used. Partially, the workload variable has a positive and significant effect on employee performance variables. Partially, the variable of work stress has a positive effect on the insignificant variable of employee performance. Simultaneously, independent variables, namely workload variables and work stress, have a significant effect on the dependent variable, namely employee performance variables. The results of this study provide important insights for the management of PT Kyosha Indonesia in designing a more effective workload and work stress management strategy to improve the welfare and performance of employees of the final inspection division.
The Influence of Foreign Ownership, Company Size, Profitability, and Sales Growth on Transfer pricing (Study on Manufacturing Companies on the IDX 2021-2024) Putri, Lendy Syahira Lismawati; Widiawati, Hestin Sri; Winarko, Sigit Puji
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.527

Abstract

This research is motivated by the development of globalization and the increasing of foreign direct investment in Indonesia, which encourages multinational companies to implement more complex cross-entity business strategies. The strategy used is transfer pricing, which is the pricing of transactions of goods, services, or intangible assets between entities within a corporate group. Transfer pricing is used to support operational efficiency, evaluation of business unit performance, and allocation of costs and revenues. This study aims to analyze the influence of foreign ownership, company size, profitability, and sales growth on transfer pricing in manufacturing companies listed on the Indonesia Stock Exchange (BEI) during the period 2021–2024. This study employs a quantitative approach using multiple linear regression analysis techniques analyzed with SPSS 30 software. The data used is secondary data obtained from the company's annual financial reports. The sampling technique used is purposive sampling, resulting in 52 company data as samples. The research results indicate that partially, company size, profitability, and sales growth have a significant effect on transfer pricing, while foreign ownership does not show a significant effect. Simultaneously, foreign ownership, company size, profitability, and sales growth significantly affect transfer pricing. The findings of this study indicate that companies with large scale, high profitability, and continuously growing sales tend to be more active in implementing transfer pricing strategies for managing financial performance among entities within the group.  
The Effect of Financial Factors on Net Income of Manufacturing Companies Listed in the JII in 2020-2024 Pratiwi, Sefi Sindi; Faisol; Zaman, Badrus
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.531

Abstract

The background of this study is the decline in financial performance in a number of manufacturing companies incorporated in the Jakarta Islamic Index (JII), which can be seen from the fluctuation and decrease in net profit over the last three years, which is the basis for this research. Aims to explore the effect of sales, total debt, company size, inventory, and accounts receivable turnover on the net profit of manufacturing companies listed on the JII during the period 2020 to 2024. The data used in this study is secondary data taken from the company's annual financial statements. The sample consisted of 11 companies selected through purposive sampling technique. Data analysis was carried out using panel data regression with the Random Effect Model approach. The results showed that partially, sales and company size have a positive and significant effect on net profit. Conversely, total debt, inventory, and accounts receivable turnover have a significant negative effect. Simultaneously, the five independent variables are proven to have a significant influence on net income.
Carbon Accounting and Net Zero 2060: Sustainable Financial Strategies for Achieving the National Carbon Neutrality Target (Literature Review in Indonesia) Sari, Wa ode Irma; Sahlan, Fahmi; Supriyadi, Supriyadi
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.533

Abstract

This study aims to analyze the implementation of carbon accounting and sustainable finance strategies in supporting the achievement of Indonesia’s Net Zero Emissions (NZE) 2060 target. Using a qualitative approach through an exploratory-analytical literature review, this research explores the dynamics of fiscal policies, developments in reporting standards, and the challenges and opportunities within the financial and industrial sectors. The findings showed that regulatory drivers such as carbon taxation, the integration of international standards (TCFD, GRI, ISSB), and sustainable finance initiatives acted as key enablers of carbon reporting practices. However, implementation faced several barriers, including limited literacy, technical capacity gaps, and uneven economic incentives. Carbon accounting was identified not only as a reporting mechanism but also as a strategic tool for improving efficiency, mitigating risks, and enhancing transparency. This study reinforces the relevance of institutional and legitimacy theories in explaining external pressures on corporate behavior and highlights the importance of reducing information asymmetry in agency relationships between businesses and stakeholders. By strengthening regulatory frameworks, literacy, and reporting infrastructure, carbon accounting has the potential to serve as a catalyst in the transition toward a low-carbon economy. These efforts are crucial to achieving the NZE 2060 target in a fair, effective, and knowledge-based manner.  
The Impact Of Service Quality, Price, and Promotion On Customer Satisfaction At Ci’Muna Laundry Nursiti, Nursiti; Azahra, Rachima
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.537

Abstract

This study aims to empirically test the influence of service quality, price, and promotion on customer satisfaction at Ci'Muna Laundry. The population of this study was all customers who have used Ci'Muna Laundry services, and the sample size was 100 respondents. Data collection was conducted by distributing questionnaires to Ci'Muna Laundry customers. The data source used was primary data. This study used Structural Equation Modeling (SEM) Smart PLS 4.1 to determine the relationship between variables X and Y. The conclusion of this study is that service quality has a positive effect on customer satisfaction, price has a negative effect on customer satisfaction, and promotion has a negative effect on customer satisfaction. The Adjusted R-Square (Adjusted R²) indicates that 71% is influenced by service quality, price, and promotion, while the remaining 29% is influenced by other variables outside this study.
The Effect Of Earning Persistence and CSR Disclosure On Earning Response Coefficient with Profitability as A Moderating Variabel Oktavia, Ayu Citra Lestari; Wijaya, Herman
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.541

Abstract

This study aims to examine and analyze the influence of earnings persistence and corporate social responsibility (CSR) disclosure on the earnings response coefficient (ERC), with profitability as a moderating variable. This quantitative research uses secondary data obtained from annual reports and sustainability reports. The sampling technique used is purposive sampling, resulting in 35 companies with a total of 175 observations. The data analysis method employed is panel data regression and moderated regression analysis using EViews 12 software. The results show that earnings persistence does not significantly affect ERC, CSRD has a significant effect on ERC, and profitability strengthens the effect of both earnings persistence and CSRD on ERC.
Performance of MSMEs with Disabilities: Digital Financial Inclusion as an Intermediary for Digital Transformation and Financial Literacy Nugroho, Dwiyanjana Santyo; Alamin, Ahmad Fikri; Anita, Anita; Krisnandika, Verina Ruth
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.551

Abstract

This study aims to analyze the influence of digital transformation and financial literacy on the performance of Micro, Small, and Medium Enterprises (MSMEs) with disabilities in DKI Jakarta, with digital financial inclusion as a mediating variable. Primary data were collected from 30 respondents who are MSME actors with disabilities using questionnaires and analyzed with Structural Equation Modeling – Partial Least Squares (SEM-PLS). The outer model test results confirmed the validity and reliability of the instruments. However, key findings from the inner model test indicate that digital transformation significantly and negatively affects both digital financial inclusion and the performance of MSMEs with disabilities. Meanwhile, financial literacy does not significantly influence either digital financial inclusion or the performance of MSMEs with disabilities. Digital financial inclusion was not proven to mediate the relationship between digital transformation and financial literacy on the performance of MSMEs with disabilities. The implications of this study indicate that the current digitalization efforts and financial literacy levels among MSMEs with disabilities in DKI Jakarta are not yet optimal or even pose challenges, thus failing to effectively enhance performance. This study emphasizes the urgency of more inclusive and adaptive assistance programs to ensure positive digital transformation implementation and optimized utilization of digital financial services for MSMEs with disabilities.
The Role of MDR in the Recording of Digital Sales Transactions in Multi-Outlet Businesses: A Case Study of PT UBUU Ashari, Aviva Putri; Widajantie, Tituk Diah
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v7i2.552

Abstract

This study aims to examine the role of the Merchant Discount Rate (MDR) in recording digital sales transactions within a multi-outlet company, using PT UBUU  as a case study. The company has adopted QRIS-based digital payment systems and employs a centralized Point of Sale (POS) and ERP system to record transactions. However, MDR deductions are not automatically recorded in the POS system, requiring manual reconciliation by the head office team. This study uses a qualitative case study approach with data collected through in-depth interviews, observations, and documentation. Informants include the finance manager, supervisor, and administrative staff. The results show that the lack of integration between POS and ERP leads to data inconsistencies and reporting delays. MDR is also used strategically to determine efficient payment channels and to strengthen managerial control over cross-outlet accounting practices. From the perspective of the Theory of Planned Behavior (TPB), MDR recording is influenced by normative pressure from central management and staff perceptions of procedural convenience. These findings indicate that MDR serves a dual role—as a transaction cost and as a strategic tool for decision-making. This study concludes that MDR significantly affects the effectiveness of integrated, efficient, and accountable digital accounting systems in multi-outlet enterprises.

Page 14 of 15 | Total Record : 142

 11   12   13   14   15 

Filter by Year

2019 2025


Reset
Filter By Issues
All Issue Vol 7 No 2 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen Vol 7 No 1a (2025): Jurnal Kewirausahaan, Akuntansi, dan Manajemen (Special Issue) Vol 7 No 1 (2025): Jurnal Kewirausahaan, Akuntansi dan Manajemen Vol 6 No 2 (2024): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 6 No 1 (2024): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 5 No 2 (2023): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 5 No 1 (2023): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 4 No 2 (2022): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis Vol 4 No 1 (2022): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol 3 No 2 (2021): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol 3 No 1 (2021): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol. 2 No. 2 (2020): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol. 2 No. 1 (2020): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol 1 No 2 (2019): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS Vol. 1 No. 1 (2019): Jurnal Kewirausahaan, Akuntansi, dan Manajemen TRI BISNIS More Issue