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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 151 Documents
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Implementation of the Gross Up Method in the Calculation of Income Tax Article 21 Based on PP Number 58 of 2023 Nur Rachmawati, Zaroh Winda; Priono, Hero
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.v7i2.558

Abstract

The strategy for optimizing tax burden can be pursued through the implementation of the gross-up method in the calculation of Article 21 Income Tax. This study examines the application of the gross-up method at CV T, which employs three employees with different PTKP (non-taxable income) statuses, based on the provisions of Government Regulation Number 58 of 2023. The study adopts a qualitative descriptive method with a case study approach, based on field observations, internal company documents, and informal interviews. The research findings indicate that the application of the gross-up method provides significant benefits, as the company can classify the tax allowance as an operational expense that reduces taxable income, while employees receive net income without income tax deductions. Thus, this method is considered efficient and supports tax compliance.
Marketing Influencer, Price, and Product Quality Factors That Influence The Purchase Decision Of G2G (Glad2glow) Products on Tiktok Shop (A Study on Tiktok Shop Glad2glow_indo Followers) Naibaho, Esrawati; Nurmulya, Fitrasyah
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.v7i2.619

Abstract

This study aims to analyze the influence of marketing influencer, price, and product quality towards the purchase decision of G2G (Glad2Glow) products on the TikTok platform. The method used is quantitative with a survey approach to 100 respondents who are followers of the Glad2Glow_Indo TikTok shop account. Data was collected through questionnaires and analyzed using multiple linear regression with the assistance of SPSS V.25. The results of this study indicate that influencer marketing, price, and product quality have a positive and significant influence on purchasing decisions. The results of this study indicate that influencer marketing has a positive and significant influence on purchasing decisions with a coefficient of 0.167 and a Sig. value of 0.009. Price has a positive and significant influence on purchasing decisions with a coefficient of 0.297 and a significance value of 0.001. Product quality has a positive and significant influence on purchasing decisions with a coefficient of 0.193 and a significance value of 0.015. Simultaneously, all three variables have a significant influence on purchasing decisions. With an F value of 37.725 and a significance level of 0.000, which is less than 0.05.
The Influence of Promotion and Price on Emina Cosmetics Purchasing Decisions among Dharma Agung Indonesia College of Economics Students Fitriah, Ade
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.698

Abstract

This study aims to analyze the influence of promotion and price on purchasing decisions on Emina cosmetic products (case study of STIE Dharma Agung Indonesia students). The population in this study were 322 Emina consumers of STIE Dharma Agung Indonesia. The study used a quantitative approach with primary data obtained through distributing questionnaires to 77 respondents who used Emina products. The sampling technique used proportional sampling and purposive sampling. Data analysis included validity test, reliability test, descriptive analysis, classical assumption test, multiple linear regression, t test, F test, and coefficient of determination. The results showed that promotion had a positive and significant effect on purchasing decisions with a regression coefficient value of 0.865, a calculated t value of 7.796 and a significance of 0.000 (<0.05). Price also had a positive and significant effect on purchasing decisions with a regression coefficient value of 0.188, a calculated t value of 2.097 and a significance of 0.039 (<0.05). Simultaneously, promotion and price significantly influence purchasing decisions with a calculated F value of 129.560 and a significance of 0.000 (<0.05). The coefficient of determination shows an R of 0.882 and an R² of 0.778, which means that 77.8% of the variation in purchasing decisions can be explained by promotion and price, while 22.2% is influenced by other factors outside the study.    
Risk Management Analysis Based on ISO 31000:2018 in Culinary MSMEs in Bandung City (Case Study at Warung Olis) Rizwandi, Hafiz Fazie; Fitriyanto, Muhammad Zaki Aaqila; Heriyandi, Agnelia Septia; Widyaningsih, Aristanti
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.721

Abstract

This study aims to analyze the application of risk management at Warung Olis MSMEs in maintaining business sustainability amid operational and market challenges. The research uses a qualitative method with a case study approach through in-depth interviews with Warung Olis owners and direct observation of daily operational activities. Risk analysis is carried out with reference to the ISO 31000:2018 framework, which includes the stages of risk identification, analysis, evaluation, and mitigation. The results of the study identified six main risks, namely the risk of raw material shortages (R1), social environmental risk (R2), risk of negligence in payment transactions (R3), risk of order serving errors (R4), risk of errors in cash recording and calculation (R5), and market risk due to fluctuations in the number of customers (R6). The analysis results show that market risk is the risk with the highest impact on revenue decline, especially when the number of customers decreases. In addition, cash recording errors and transaction negligence have the potential to disrupt daily financial stability. The main mitigations implemented are the use of digital financial recording applications, recording transactions directly at the time of ordering, as well as menu innovations and social media promotions to maintain sales stability. These efforts are effective in reducing potential losses and improving business financial management in a more structured manner.
The Effect of Inflation and Interest Rates on Rupiah Exchange Rate Volatility in Indonesia (2023-2024) Rahmawati, Nur Syarifah; Afriza, Reyhan Dzaki Hafidz; Yuniasih, Rita; Anggraini, Sovita Ayu; Muflihin, Mohammad Dliyaul
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.732

Abstract

This study aims to analyze the effect of inflation and interest rates on rupiah exchange rate fluctuations during the period January 2023–December 2024. The study uses a quantitative approach with multiple linear regression methods on monthly data sourced from the Central Statistics Agency and Bank Indonesia. The independent variables include inflation and interest rates (BI 7-Day Reverse Repo Rate), while the dependent variable is the fluctuation of the rupiah exchange rate against the US dollar. The results show that, both partially and simultaneously, inflation and interest rates do not have a significant effect on the fluctuation of the rupiah exchange rate. This finding indicates that exchange rate dynamics during the study period were more influenced by external pressures than by domestic macroeconomic factors. The scientific contribution of this research lies in presenting the latest empirical evidence on the weakening effectiveness of domestic monetary policy transmission on exchange rate volatility in the context of global monetary tightening. Theoretically, these results confirm that the interest rate parity approach and monetary framework are not always able to explain short-term exchange rate fluctuations when external factors are dominant. The implication is that foreign exchange risk management needs to strengthen hedging strategies, businesses must anticipate potential increases in import costs due to exchange rate volatility, and pricing decisions need to consider exchange rate uncertainty as a strategic factor that is not fully responsive to domestic interest rate policy.
Improving the Performance of Digital Marketing in the Handicraft Industry Through the Implementation of Digital Marketing Strategies Nurdima, Fildzah; Prasetyo, Johan Hendri
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.743

Abstract

The development of digital technology has driven significant changes in marketing activities, especially for Micro, Small, and Medium Enterprises (MSMEs) in the creative industry sector. Although digital opportunities are expanding, many handicraft businesses have not optimized their digital marketing strategies effectively, resulting in low brand awareness and sales performance. This study aims to analyze the implementation of digital marketing strategies in improving marketing performance and brand awareness at Arna Decor, a wood MDF wall decoration business. The method used is a qualitative descriptive approach with a case study. Data was collected through direct observation of digital marketing activities on Instagram, TikTok, Shopee, Tokopedia, and TikTok Shop, documentation of social media insights and sales reports, literature studies, and supporting quantitative analysis using ROAS and ROI indicators. The results of the study show a significant increase after the optimization of digital marketing strategies. Instagram profile activity increased by 155.6% in three months, while TikTok content views increased by 11.3% in 60 days. Shopee ad performance improved with an ROAS of 4.77, where advertising costs of IDR 3,600,000 generated sales of IDR 17,200,000 with a total of 497 products sold. Advertisements on Tokopedia and TikTok Shop recorded an ROI of 1.87. The affiliate program also made a positive contribution with sales of IDR 2,500,000 on Shopee and IDR 961,700 on TikTok Shop. Thus, the implementation of structured, consistent, and data-driven digital marketing has proven effective in increasing brand awareness, engagement, and sales revenue for Arna Decor, while also strengthening the competitiveness of SMEs in the handicraft industry
Consumer Satisfaction as a Mediating Variable: The Impact of Service Quality and Consumer Perception on iPhone Purchase Decisions in Depok City Cahaya, Yohanes Ferry; Mahendra, Alloysius Pamruda Dhika; Pujiati, Herni; Armanda, Ilham Nawang
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.746

Abstract

This study examines the influence of service quality and consumer perception on iPhone purchase decisions, mediated by consumer satisfaction among 200 consumers in Depok City, Indonesia. Using Smart PLS-SEM analysis, findings reveal that service quality significantly impacts consumer satisfaction (?=0.412, p<0.001) and purchase decisions (?=0.328, p<0.001). Consumer perception demonstrates significant effects on satisfaction (?=0.385, p<0.001) and purchase decisions (?=0.294, p<0.01). Consumer satisfaction partially mediates the relationship between service quality and purchase decisions (?=0.189, p<0.01), and between consumer perception and purchase decisions (?=0.176, p<0.01). The model explains 68.3% variance in purchase decisions, confirming satisfaction's crucial mediating role in premium smartphone purchasing behavior.
The Effectiveness of Green Marketing in Shaping Sustainable Consumer Behavior: A Critical Narrative Review Purnama, Yunus Indra
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.747

Abstract

The growing importance of environmental issues has encouraged firms to adopt green marketing Environmental challenges are becoming more and more important, which has prompted businesses to use green marketing techniques and inspired customers to take more sustainable behaviors. This study uses a critical narrative literature review to investigate how advancements, tactics, and difficulties in green marketing impact sustainable consumer behavior. A systematic search of the major academic databases, such as Scopus, Web of Science, and Google Scholar, encompassing works published from 2010 to 2025, was used to conduct the literature review. Relevance screening was used to choose 78 peer-reviewed journal articles based on their topical alignment, publishing quality, and contribution to the subjects of sustainable consumption and green marketing. The review outlines important tactics for eco-labeling, sustainable product creation, green branding, and digital communication based on the chosen body of research. It also looks at sociodemographic, cultural, and psychological aspects that influence the success or failure of sustainable consumption. This article also addresses frequent issues, such as consumer mistrust, greenwashing tactics, legal restrictions, and the discrepancy between consumer intentions and actual behavior. Emerging themes are also emphasized as viable avenues for the future, including circular economy projects, green digital nudging, and the use of technology to increase transparency. According to the review, long-term behavioral research, interdisciplinary techniques, and cross-cultural studies should be prioritized in future studies. For marketers, legislators, and academics looking to more successfully apply green marketing techniques and promote truly sustainable consumer behavior, these findings offer insightful information.
The Impact of Advertising Content on Purchase Intention: The Mediating Role of Brand Awareness and Brand Image with Generation Z Moderation Cahaya, Yohanes Ferry; Mahendra, Alloysius Pamurda Dhika; Pujiati, Herni; Armanda, Ilham Nawang
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.749

Abstract

This study examines the influence of advertising content on purchase intention among 500 consumers in Jakarta, Indonesia, focusing on Generation Z as a moderating factor. Employing Partial Least Squares Structural Equation Modeling (PLS-SEM), we investigate the mediating roles of brand awareness and brand image in the advertising- purchase intention relationship. Results demonstrate that advertising content significantly affects purchase intention both directly and indirectly through brand awareness and brand image. Generation Z membership significantly moderates these relationships, amplifying the effects of advertising content on brand outcomes. These findings contribute to advertising effectiveness theory and provide actionable insights for marketers targeting digitally- native consumers in emerging markets. The comprehensive model explains substantial variance in purchase intention, offering practical implications for developing generation-specific marketing strategies.
Do Green Acquisitions Create Value? Evidence from US and Australian Markets Soegiharto, Soegiharto
JURNAL KEWIRAUSAHAAN, AKUNTANSI DAN MANAJEMEN TRI BISNIS Vol 8 No 1 (2026): Jurnal Kewirausahaan, Akuntansi dan Manajemen Tri Bisnis (JKAMTB)
Publisher : STIE Tri Bhakti

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59806/jkamtb.v8i1.750

Abstract

This study examines shareholder reactions to green mergers and acquisitions using 72 transactions by US and Australian acquirers during 2018–2020. The sample pairs 36 green acquisitions with 36 propensity-score-matched non-green deals, identified through textual screening and industry classification. Event-study methodology with a three-day window [?1, +1] and multiple robustness tests reveals that green acquisitions initially generate higher cumulative abnormal returns than non-green deals (2.85% versus 0.90%). However, cross-sectional regression shows that this green premium becomes statistically insignificant once traditional merger determinants—relative deal size, cross-industry diversification, and market-to-book ratios—are controlled for. These findings indicate that investors evaluate green acquisitions through conventional financial metrics rather than assigning systematic premiums to environmental attributes. The study contributes to the green M&A literature by demonstrating that deal fundamentals, not environmental positioning, drive market reactions during a period of heightened ESG policy focus, with implications for corporate environmental strategy and sustainable finance policy.

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