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Contact Name
Hendra Galuh Febrianto
Contact Email
hgf.4646@gmail.com
Phone
+6285716034977
Journal Mail Official
comparative@umt.ac.id
Editorial Address
Jalan perintis Kemerdekaan I/33 Cikokol-Tangerang Phone: 55793251
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Kota tangerang,
Banten
INDONESIA
Jurnal Comparative : Ekonomi Dan Bisnis
ISSN : -     EISSN : 27459632     DOI : DOI : 10.31000/combis
Core Subject : Economy,
Jurnal Comparative: Ekonomi Dan Bisnis merupakan sarana bagi para penulis dan dosen untuk melaksanakan salah satu tridarma perguruan tinggi yaitu penelitian. Jurnal ilmiah ini untuk membantu para dosen Fakultas Ekonomi dan Bisnis baik program studi manajemen dan akuntansi serta dosen pada umumnya untuk mempublikasikan hasil penelitian tulisan dan kajian bidang ekonomi dan bisnis Adapun ruang lingkup jurnal yang akan dipublikasikan ekonomi, akuntansi, manajemen dan bisnis
Articles 168 Documents
THE EFFECT OF FOOD QUALITY, PRICE, LIVE STREAMING AND SOCIAL MEDIA ON PURCHASING DECISIONS BAKSO SPICY CUB. JEMBER Andini, Intan Nur; Hermawan, Haris; Setianingsih, Wahyu Eko
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13356

Abstract

This research aims to determine and analyze the influence of food quality, price, live streaming and Instagram social media on purchasing decisions for spicy meatballs in Kab. jember. The location of this research is Jl. Gajah Mada Gg. 14, RT.03/RW.14, Kaliwates, Jember Regency. This type of research uses quantitative methods with a sample size of 110 respondents and uses non-probability sampling techniques with purposive sampling techniques, using data collection techniques in the form of questionnaires to respondents. The data analysis technique for this research uses instrument testing, classical assumptions and multiple linear regression. The analysis results obtained show that food quality, price, live streaming and Instagram social media have a positive and significant influence, both partially and simultaneously, on purchasing decisions for Spycy meatballs in Jember Regency, with a contribution level of influence of 0.953 or 95%.
THE ROLE OF EXPERIENTAL MARKETING IN THE PURCHASE DECISION OF THE BODY SHOP COSMETIC PRODUCTS IN JEMBER REGENCY Andarini, Syarifah Fidelia; Suharto, Akhmad; Rusdiyanto, Rusdiyanto
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13192

Abstract

The cosmetics industry is an industry that can be said to have good growth and development in Indonesia. People, especially women, are increasingly aware of the importance of using cosmetics daily. This study aims to test the influence of Experiential Marketing variables on purchasing decisions, and purchasing decision variables on experiential marketing variables. The type of research conducted is quantitative. The object of this study is the cosmetic product of the body shop Lippo Plaza Jember. The sampling technique was 100 respondents. The data collection method was by distributing questionnaires to respondents who had purchased the cosmetic product of the body shop Lippo Plaza at least 1 time. This study uses descriptive and path data analysis. The results of this study indicate that the Experiential Marketing variables sense, feel, think, act, and relate significantly influence customer decision variables.
CELEBRITY ENDORSEMENT AND BRAND IMAGE IN AESTHETIC SERVICE ADOPTION Seftiana, Angelita; Fatimah, Feti; Rahayu, Jekti
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 2 (2025): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i2.13768

Abstract

A company to achieve its goals depends on how the company controls the market because market control depends on the company whether the company can anticipate every opportunity and threat that will come to the company such as changes in its marketing environment and anticipate every change that occurs in the environment and use the right information in making purchasing decisions. The decision to purchase a product will be more effective if assisted by several strategies, namelycelebrityendorsement, brand image, and social media marketing. This study aims to analyze the influence ofcelebrityendorsement, brand image, and social media marketingtoConsumer purchasing decisions at the Larissa Aesthetic Center Clinic Jember. This study uses a quantitative research method with a descriptive approach. The population in this study were consumers of the Larissa Aestethic Center Jember Beauty Clinic. The number of samples in this study was 100 respondents. This study used a non-probability sampling technique. The analysis technique used was multiple linear regression analysis. The results of this study indicate that partially the variablescelebrityEndorsement, brand image, and social media marketing have a positive and significant influence on consumer purchasing decisions at the Larissa Aesthetic Center Clinic, Jember.
STRATEGY TO IMPROVE THE QUALITY OF PERFORMANCE OF MAINTENANCE SECTION EMPLOYEES AT PT. ADICIPTA BOGA INTIPRIMA TANGERANG Raharjo, Teguh; Ramadhan, Muhammad Zaid; Mardiana, Nana; Suherna, Endang; Moeljadi, Moeljadi
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13241

Abstract

This research focuses on strategies for improving the quality of performance of maintenance employees at PT. Adicipta Boga Intiprima. The maintenance department has an important role in maintaining the company's smooth operations, however the performance of employees in this section has decreased in recent years. Problems such as lack of motivation, limited technical skills, and ineffective communication between management and employees were identified as factors causing the decline in performance. This research uses a qualitative approach with a case study method to understand in depth the factors that influence the performance of maintenance employees as well as strategies that can be implemented to improve the quality of performance. Data was collected through in-depth interviews, participatory observation and documentation, with research subjects consisting of maintenance employees and managers at PT. Adicipta Boga Intiprima. The results of this research indicate that factors such as effective leadership, supportive organizational culture, and continuous training are important elements in improving employee performance. Apart from that, a performance-based incentive system and improved internal communication between management and employees also play a significant role in motivating employees to work better. Based on these findings, several performance improvement strategies were prepared that could be implemented at PT. Adicipta Boga Intiprima to achieve more optimal performance and operational efficiency.
ANALYSIS OF TAX JUSTICE AND COMPLIANCE COSTS AND TAX RATES AGAINST TAX EVASION ACTIONS IN SAMARINDA Jannah, Putri Raudatul; Iskandar, Iskandar
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13657

Abstract

Tax evasion is the act of breaking the law by hiding or falsifying financial information in order to avoid paying taxes that should be paid. Filling out an incorrect income tax return is a form of tax evasion because it is a violation of the law. The government's lack of firmness in responding to fraudulent tax payments, taxpayers' lack of knowledge about their rights and responsibilities in paying taxes, and tax rates that are too high, all contribute to taxpayers' ability to engage in tax evasion. This research aims to determine and analyze tax fairness, compliance costs, and tax rates for acts of tax evasion registered at KPP Pratama Samarinda Ulu. This type of research is quantitative using primary data, namely a questionnaire with 29 statements. The sampling method used was purposive sampling and the total sample size was 269 individual taxpayer respondents, certain entrepreneurs registered at KPP Pratama Samarinda Ulu. This research uses data analysis tools carried out with Partial Least Square (PLS) ver 3.0. The results of this research show that tax justice has a negative and significant effect on acts of tax evasion, compliance costs have a negative and significant effect on acts of tax evasion, and tax rates have a negative and significant effect on acts of tax evasion.
THE INFLUENCE OF HOLISTIC MARKETING AND PRODUCT QUALITY ON PURCHASING DECISIONS AT DEVIL'S MACARONI Makthum, Rohiqil; Suharto, Akmad; Rusdiyanto, Rusdiyanto
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 1 (2025): February
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i1.13022

Abstract

Increasingly competitive and dynamic markets are placing manufacturers and marketers under greater pressure to understand the factors that influence consumer purchasing decisions. In this context, holistic marketing and product quality have emerged as two important variables in influencing consumer behavior. This research aims to determine and analyze the influence of internal marketing, integrated marketing, relationship marketing and product quality on purchasing decisions for the Adeeva Group, Jember Regency. This type of research uses quantitative methods with a sample size of 110 respondents and uses non-probability sampling techniques with purposive sampling techniques, using data collection techniques in the form of questionnaires to respondents. The data analysis technique for this research uses instrument testing, classical assumptions and multiple linear regression, hypothesis testing and the coefficient of determination R2. The analysis results obtained show that food quality, price, live streaming and Instagram social media have a positive and significant influence, both partially and simultaneously, on product purchasing decisions at the Adeeva Group, Jember Regency 0.953 or 95%
WORK PERFORMANCE IN THE RETAIL INDUSTRY: AN ANALYSIS OF THE ROLE OF WORK EXPERIENCE, EMPLOYEE ENGAGEMENT, AND EXTRINSIC MOTIVATION Khusniah, Khasin; Winahyu, Pawestri; Nursaidah, Nursaidah
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 2 (2025): May
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i2.13992

Abstract

Human resources play a key role in achieving an organization's competitive advantage. This study analyzes the influence of work experience, organizational commitment, and extrinsic motivation on employee performance at Dira Pontang Shopping Center. This study contributes to the human resource management literature by examining integrative models in the context of Indonesian retail which is still limited in research. The quantitative method was applied using multiple linear regression analysis on primary data collected through questionnaires and observations of 76 employees (saturated sampling). The results show that work experience, organizational commitment, and extrinsic motivation have a significant positive effect on employee performance. These findings strengthen the HR theory by affirming the importance of a holistic approach in improving performance. The novelty of the research lies in the unique combination of the three variables in a local retail setting. Practically, management can improve performance through the development of training programs, strengthening organizational commitments, and optimizing the reward system. This study recommends further studies by adding mediator variables to enrich the model.
ANALYSIS OF THE FINANCIAL PERFORMANCE OF PT. MAYORA INDAH TBK BASED ON PROFITABILITY AND LIQUIDITY RATIO: A COMPREHENSIVE STUDY Nababan, Cintia; Sinurat, Mangasa; Munte, Mei Hotma Mariati
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14479

Abstract

This research has high urgency in the context of the dynamics of Indonesia's food and beverage manufacturing industry post-pandemic, where global economic fluctuations and changes in consumption patterns demand a thorough evaluation of the company's financial performance. As a market leader with a strategic product portfolio, the performance analysis of PT. Mayora Indah Tbk is crucial to map business resilience in an era of economic volatility. The study makes a dual contribution: theoretically by enriching the literature on the application of financial ratios in the consumer goods industry, and practically by presenting actual data-driven strategic recommendations for company management. The quantitative descriptive research method was applied to the 2021-2023 financial statement data, with the analysis focusing on profitability (ROE and NPM) and liquidity (CR and QR) ratios. The findings revealed that the company managed to maintain very strong liquidity above industry standards, while profitability showed an upward trend although there was still room for optimization. This research is an important benchmark for the industry in evaluating working capital management strategies and increasing profitability amid economic uncertainty.
PERCEIVED EASE OF USE, PERCEIVED RISK, AND INTENTION TO USE QRIS: A STUDY OF URBAN CONSUMERS IN MEDAN Liliana, Ola Venina; Munte, Mei Hotma Mariati; Sihombing, Halomoan
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14671

Abstract

This study examines the influence of perceived ease of use and perceived risk on the intention to adopt QRIS (Quick Response Code Indonesian Standard) as a digital payment method among residents of Medan City. With the rapid growth of cashless transactions in Indonesia, understanding consumer adoption behavior is crucial for expanding financial inclusion. A quantitative survey method was employed, collecting primary data from 120 respondents using a structured questionnaire. Convenience sampling was used, and data were analyzed using multiple linear regression through SPSS 26. The results indicate that perceived ease of use has a significant positive effect on adoption intention, confirming the relevance of the Technology Acceptance Model (TAM) in the digital payment context. In contrast, perceived risk was found to have no significant impact, suggesting that users prioritize usability over security concerns when deciding to use QRIS. This implies that ease of access, simplicity of interface, and user experience are more decisive factors than risk perception in driving adoption. The findings highlight the importance for service providers and policymakers to focus on improving platform usability and conducting targeted digital literacy campaigns to accelerate QRIS adoption. This study contributes to the literature on digital finance in emerging economies by empirically validating key behavioral drivers in urban Indonesian consumers.
EVALUATION OF THE APPLICATION OF ACCOUNTING IN TRADITIONAL HANDICRAFT MICRO ENTERPRISES: A CASE STUDY AT UD. MANURUNG SILITONGA Simorangkir, Helmina Handayani; Siahaan, Audrey M; Sinurat, Mangasa
Jurnal Comparative: Ekonomi dan Bisnis Vol 7, No 3 (2025): August
Publisher : Univesitas Muhammadiyah Tangerang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31000/combis.v7i3.14483

Abstract

This study aims to analyze the application of accounting in traditional handicraft MSMEs, especially the Ulos and Songket Tarutung Businesses at UD. Manurung Silitonga, Siatas Barita District, North Tapanuli Regency. The urgency of this research is driven by the low awareness of MSME actors in implementing an accounting system in accordance with the Financial Accounting Standards for Micro, Small, and Medium Entities (SAK EMKM), thus having an impact on financial management and business growth. The method used is qualitative descriptive with data collection through observation, in-depth interviews, and documentation. The results show that financial recording is still carried out simply and not fully in accordance with accounting standards, due to low accounting understanding and limited human resources. The contribution of this research is to provide an understanding of the importance of the application of accounting for MSMEs in supporting decision-making and business sustainability. The novelty of the research lies in its focus on the traditional handicraft sector in the North Tapanuli region that has not been studied much before.