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INDONESIA
Jurnal Ilmiah MEA (Manajemen, Ekonomi, dan Akuntansi)
Published by SEKOLAH TINGGI ILMU EKONOMI MUHAMMADIYAH BANDUNG
ISSN : 25415255     EISSN : 26215306     DOI : https://doi.org/10.31955/mea.v6i2
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Jurnal Manajemen, Ekonomi dan Akuntansi (MEA) Diterbitkan oleh Lembaga Penelitian & Pengabdian Masyarakat Sekolah Tinggi Ilmu Ekonomi (STIE) Muhammadiyah Bandung dimaksudkan sebagai media informasi dan forum pengkajian bidang ilmu Akuntansi, Manajemen, Bisnis dan Ekonomi. Jurnal ini berisikan tentang perkembangan teoritik, artikel ilmiah, dan hasil penelitian, yang akan diterbitkan berkala 3 kali dalam 1 tahun.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 2,566 Documents
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DARI LAYAR KE LARIS MANIS : SINERGI LIVE STREAMING DAN VIRAL MARKETING DALAM MEMBERDAYAKAN UMKM WISATA BERBASIS KOMUNITAS DI SULAWESI SELATAN Erwin, Erwin; Suade, Yuyun Karystin Meilisa; Monalisa, Monalisa; Triany, Novika Ayu
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5895

Abstract

Tourism in South Sulawesi holds significant potential, yet Micro, Small, and Medium Enterprises (MSMEs) within the sector frequently encounter challenges in expanding market reach and enhancing competitiveness. This study investigates the contributions of live streaming, viral marketing, and local community co-creation to the competitiveness of tourism MSMEs. This descriptive quantitative study involved 162 tourism MSME actors in South Sulawesi who actively utilize social media, have engaged in live streaming, leveraged viral moments for promotion, and collaborated with local communities. Data were collected via a 5-point Likert scale questionnaire and subsequently analyzed using PLS-SEM, processed with WarpPLS Version 8.0. The findings indicate that while live streaming does not directly enhance MSME competitiveness, it exerts a robust and positive influence on local community co-creation. Conversely, viral marketing demonstrably and significantly impacts both MSME competitiveness and local community co-creation. Most notably, local community co-creation directly and highly effectively boosts MSME competitiveness, also serving as a crucial mediator that transforms the effects of both live streaming and viral marketing into substantial gains in MSME competitiveness. These findings underscore the pivotal role of co-creation in converting the impact of digital marketing into a distinct competitive advantage.
PERAN STRATEGIS PERKEBUNAN SAWIT TERHADAP PDRB INDONESIA : PERSPEKTIF PRODUKSI DAN PRODUKTIVITAS Mayasafitri, Rina; Risal, Risal; Faisal, Muhammad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5906

Abstract

Crude Palm Oil (CPO) dan produktivitas lahan kelapa sawit merupakan dua komponen vital dalam mendukung kemajuan sektor pertanian di Indonesia. Meski kontribusinya diakui secara luas, hubungan keduanya dengan Produk Domestik Regional Bruto (PDRB) di sektor pertanian masih membutuhkan pemahaman yang lebih mendalam, terutama di tengah dinamika ekonomi global dan domestik yang terus berubah. Penelitian ini bertujuan untuk mengevaluasi sejauh mana jumlah produksi CPO dan produktivitas lahan sawit memengaruhi PDRB sektor pertanian selama periode 2009 hingga 2023. Dengan menggunakan pendekatan kuantitatif berbasis data sekunder, analisis dilakukan melalui model regresiilinear berganda dengan bantuan aplikasi SPSS. Temuan diperoleh bahwa jumlah produksi CPO berpengaruh signifikan terhadap PDRB sektor pertanian. Sebaliknya, produktivitas lahan sawit tidak menunjukkan hubungan yang signifikan secara parsial terhadap PDRB. Hasil ini memberikan wawasan penting bagi perumusan kebijakan ekonomi daerah berbasis potensi komoditas unggulan.
THE INFLUENCE OF SERVICE QUALITY ON PATIENT SATISFACTION AT HATI KUDUS LANGGUR HOSPITAL Lasol, Yessi Virginia; Widyarini, Maria; Grahadian, Kevin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5911

Abstract

This study explores the relationship between the quality of healthcare services and patient satisfaction at Hati Kudus Langgur Hospital. The main aim is to assess whether service quality has a significant impact on how satisfied patients are with the hospital's services. A quantitative method is utilized, using a structured questionnaire to collect data. The research targets all patients of the hospital, with a sample size of at least 123 respondents, calculated using the Slovin formula. The analysis methods include descriptive statistics, simple linear regression, validity and reliability tests, as well as the coefficient of determination (R²). The findings indicate: (1) Tangibility has a significant positive influence on patient satisfaction; (2) Reliability does not significantly influence satisfaction; (3) Responsiveness has a meaningful effect on satisfaction; (4) Assurance significantly contributes to satisfaction; and (5) Empathy does not show a significant impact on patient satisfaction at the hospital.
DETERMINASI KEPATUHAN CALON WAJIB PAJAK : PERAN PEMAHAMAN PERPAJAKAN, LOVE OF MONEY DAN TAX MORALE Pusparini, Dinda Ayu; Haryati, Tantina
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5923

Abstract

Penelitian ini bertujuan untuk menguji pengaruh pemahamani perpajakan, love of money, dan tax morale terhadap kepatuhan calon wajib pajak pada mahasiswa Akuntansi UPN "Veteran" Jawa Timur. Mahasiswa dipandang sebagai calon wajib pajak di masa depan, sehingga penting untuk mengetahui faktor-faktor yang memengaruhi kepatuhan mereka terhadap kewajiban perpajakan. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei, melalui penyebaran kuesioner kepada 79 mahasiswa angkatan 2021 yang dipilih secara acak. Analisis data dilakukan menggunakan metode Partial Least Squares Structural Equation Modeling (PLS-SEM) dengan bantuan software WarpPLS. Hasil penelitian menunjukkan bahwa pemahaman perpajakan berpengaruh positif dan signifikan terhadap kepatuhan, artinya semakin baik pemahaman pajak seseorang, semakin tinggi pula kepatuhannya. Sebaliknya, love of money berpengaruh negatif, mengindikasikan bahwa kecintaan berlebih terhadap uang cenderung menurunkan kepatuhan. Sementara itu, tax morale menunjukkan pengaruh positif dan signifikan terhadap kepatuhan, di mana individu dengan moral pajak yang tinggi lebih termotivasi untuk memenuhi kewajiban perpajakannya. Temuan ini menekankan pentingnya pendidikan pajak dan pembentukan nilai moral sejak dini dalam membangun kepatuhan pajak generasi muda.
TIGA SERANGKAI PEMICU KEINGINAN INSTAN : STUDI TENTANG DAMPAK INFLUENCER MARKETING, VIRAL MARKETING DAN ONLINE CUSTOMER REVIEW TERHADAP IMPULSIVE BUYING GEN Z DI KOTA MAKASSAR Thios, Tommy; Oendy, Austin Setyawan; Aurora, Sharleen Angelica Wijaya Valerie; Wijaya, Winy Aurellia Widhyadari; Erwin, Erwin
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5928

Abstract

This study aims to analyze the influence of Influencer Marketing, Viral Marketing, dan Online Customer Review (OCR) on Impulsive Buying behavior among Generation Z in Makassar City. This research method uses a quantitative approach, with data collected through a 5-Point Likert scale questionnaire distributed to 156 Generation Z respondents (aged 13-28 years) in Makassar City. The data were analyzed using PLS-SEM (a statistical modeling method) with WarpPLS 8.0 software. The results show that Viral Marketing has a significant positive effect on Impulsive Buying, meanwhile Influencer Marketing and Online Customer Review do not show significant effects. These findings suggest that marketing strategies focused on viral content are more effective in triggering Impulsive Buying among Generation Z in Makassar City, compared to using influencers or customer reviews. This study provides practical contributions for fashion businesses to optimize their marketing strategies. Academically, it enriches literature on the impact of Influencer Marketing, Viral Marketing, and Online Customer Review (OCR) in Digital Marketing, particularly Generation Z.
PENGARUH PENDIDIKAN ETIKA BISNIS DAN RELIGIUSITAS TERHADAP PERSEPSI ETIS MAHASISWA AKUNTANSI PADA PERGURUAN TINGGI YOGYAKARTA Larinda, Rene Deckhartez; Kristanti, Putriana
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5931

Abstract

This study aims to determine how business ethics education and religiosity influence the ethical perceptions of accounting students. The study was conducted using a quantitative approach through the distribution of questionnaires to accounting students from three universities in Yogyakarta, namely Duta Wacana Christian University, Atma Jaya University, and Sanata Dharma University. The sample was determined using purposive sampling, resulting in 101 samples. The analysis used was multiple linear regression, descriptive statistics, classical assumption tests, and hypothesis testing. The findings of this study indicate that business ethics education has a positive and significant influence on the ethical perceptions of accounting students. Meanwhile, religiosity also showed a positive and significant influence on the ethical perceptions of accounting students. The results of this study reinforce the view that formal education and spiritual values play an important role in shaping the ethical perceptions of accounting students.
PENGARUH LITERASI KEUANGAN DAN PENGELOLAAN KEUANGAN TERHADAP LAPORAN KEUANGAN UMKM KAMPUNG KUE RUNGKUT LOR SURABAYA Angelina, Fitria; Haryana, Ratih Dewi Titisari
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5932

Abstract

Financial management is the most important task for business actors, especially micro-economic actors who often operate at the MSME level. To run their business, business actors must have financial literacy. The purpose of this study is "to determine the effect of financial management and the level of financial literacy on the financial reports of MSMEs in Kampung Kue Rungkut Lor, Surabaya. The research methodology used is a quantitative approach." The sampling technique used was the saturation technique with a sample size of 68 MSME actors. The questionnaire was sent as part of the research data collection technique using primary data. SPSS is a statistical program used to analyze data. Based on the results of the study, the financial reports of MSMEs in the Kampung Kue Rungkut Lor area of ​​Surabaya are significantly influenced by financial management and financial literacy, both partially and simultaneously.
PENGARUH PROFITABILITAS, TRANSFER PRICING DAN KEPEMILIKAN ASING TERHADAP TAX AVOIDANCE PADA PERUSAHAAN MANUFAKTUR SEKTOR INDUSTRI BARANG KONSUMSI YANG TERDAFTAR DI BURSA EFEK INDONESIA (BEI) PERIODE 2019–2023 Hasbi, Walid; Fadjar, Achmad
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5942

Abstract

This research aims to determine the effect of profitability (ROA), transfer pricing and foreign ownership on tax avoidance in manufacturing companies in the consumer goods industry sector listed on the Indonesia Stock Exchange (IDX) for the 2019-2023 period. The population in this study were all manufacturing companies in the consumer goods industry sector on the Indonesia Stock Exchange totaling 55 companies in the 2019-2023 period. The research method used in this study was purposive sampling, so that the final sample obtained was 8 companies that met the criteria with the help of Eviews 12 2025 Software. The data source in this study is secondary data obtained from financial reports and annual reports on the website www.idx.co.id. Based on the results of the study, Profitability (ROA) has a negative and insignificant effect on tax avoidance, Transfer Pricing has an effect on tax avoidance and Foreign Ownership has an effect on tax avoidance.
UNDERSTANDING CONSUMER SWITCHING INTENTIONS TOWARD TELKOMSEL ONE IN WEST JAVA : A PUSH-PULL-MOORING MODEL APPROACH Hermawan, Juan Ramadheni; Windasari, Nila Armelia; Husnita, Husnita
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5947

Abstract

In the Society 5.0 era, seamless digital connectivity is essential. Telkom, through its “Five Bold Moves” transformation agenda, integrated IndiHome into its mobile subsidiary, Telkomsel, to streamline operations and enhance customer experience. Following this, Telkomsel launched Telkomsel One, a Fixed Mobile Convergence (FMC) product that combines mobile and fixed broadband into a single platform. The service offers a bundled package of internet, voice, and entertainment for a unified experience at home and on the go. Despite its strategic potential, adoption has not yet reached its potential in West Java, highlighting the need to understand consumer behavior better. This study applies the Push – Pull – Mooring (PPM) model to examine switching intentions toward Telkomsel One. Push factors include dissatisfaction, pull factors reflect perceived benefits and convenience, and mooring factors involve loyalty and switching costs. The study also explores generational differences among Generation Z, Millennials, and Generation X. Using SEM-PLS with 300 respondents in West Java, findings show that pull factors have the strongest influence on switching intentions, followed by moderate push effects, while mooring factors act as a significant barrier, particularly for older users. Gen Z is digitally open and engaged, but they are not typically the main decision-makers when it comes to household connectivity products. Millennials show a strong intent to adopt customizable services that offer clear value and fairness. Gen X is the most resistant due to attachment and complexity, requiring trust-driven and personalized support.
PENGARUH AFFILIATE MARKETING DAN LIVE STREAMING DI TIKTOKSHOP TERHADAP KEPUTUSAN PEMBELIAN KONSUMEN Rokhma, Sintia Ainur; Putra, Yudiarto Perdana; Chandra, Andy
Jurnal Ilmiah Manajemen, Ekonomi, & Akuntansi (MEA) Vol 9 No 2 (2025): Edisi Mei - Agustus 2025
Publisher : LPPM STIE Muhammadiah Bandung

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31955/mea.v9i2.5948

Abstract

Perkembangan teknologi digital yang pesat telah mendorong pelaku usaha untuk memanfaatkan media sosial sebagai sarana pemasaran, salah satunya melalui TikTok Shop Strategi affiliate marketing dan live streaming banyak digunakan karena dinilai mampu memengaruhi perilaku belanja Generasi Z. Penelitian ini bertujuan mengkaji pengaruh kedua strategi tersebut terhadap keputusan pembelian Gen Z di Kota Kediri dengan pendekatan kuantitatif melalui survei terhadap 100 responden pengguna aktif TikTok Shop. Analisis dilakukan dengan uji validitas, reliabilitas, asumsi klasik, dan regresi linier berganda. Hasilnya menunjukkan bahwa live streaming secara parsial berpengaruh signifikan terhadap keputusan pembelian, sedangkan affiliate marketing tidak. Namun, secara simultan, keduanya memiliki pengaruh signifikan. Temuan ini menunjukkan bahwa promosi interaktif seperti live streaming lebih efektif dibanding konten afiliasi pasif. Penelitian ini memberikan kontribusi praktis bagi pelaku usaha dan menawarkan kebaruan melalui penggabungan dua strategi digital dalam konteks Gen Z di daerah yang belum banyak diteliti.

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