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<![CDATA[Auditor Dysfunctional Behavior, Impact of Auditor Competence, Time Budget Pressure and Obedience Pressure ]]>
<![CDATA[Listiarini, Niken Dwi]]>;
<![CDATA[Srimindarti, Ceacilia]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1567
<![CDATA[The purpose of this study is to empirically examine the impact of auditor competence, time budget pressure, and obedience pressure on auditor dysfunctional behavior. Auditor dysfunctional behavior reflects deviant actions that can reduce audit quality, such as manipulation of procedures or manipulation of reports. The population of this study were auditors working at Public Accounting Firms (KAP) in Semarang City, with data collection techniques using questionnaires and multiple linear regression analysis methods. The results of the study indicate that auditor competence and time budget pressure have a positive and significant effect on auditor dysfunctional behavior. This means that auditors who are competent but face time pressure tend to deviate from audit procedures. Meanwhile, obedience pressure shows a positive but insignificant direction, indicating that pressure from superiors or clients is not strong enough to trigger dysfunctional behavior. This finding suggests that organizations need to balance between improving competence and managing auditor work pressure in order to maintain audit quality. This study also suggests the need for ethics and time management training to minimize dysfunctional behavior in environmental audits.]]>
<![CDATA[Analysis of Promotion, price, and Service Quality on Customer Satisfaction at PT. Amanu ]]>
<![CDATA[Firmansyah, Satria Ramdhan]]>;
<![CDATA[Murwanti, Sri]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1568
<![CDATA[This study's objective is to analyze the influence of Promotion, Price, and Service Quality on Customer Satisfaction at PT Amanu in Surakarta. This study's population is the community residing in the city of Surakarta. The study's sample consisted of 100 respondents with the criterion of respondents who had used the services of PT Amanu in the city of Surakarta. This study is quantitative in nature and uses primary data collected via Google Forms distributed surveys. Purposive sampling combined with non-probability sampling is the sample strategy employed in this investigation. Smart-PLS was used to examine the data. According to the study's findings, PT Amanu's customer satisfaction and promotions have a favorable and substantial relationship. At PT Amanu, price has a favorable and noteworthy impact on customer satisfaction. Customer satisfaction at PT Amanu is positively and significantly impacted by service quality.]]>
<![CDATA[The Influence of Product Image, Product Quality, and Promotion on Repurchase Intention: The of Brand Image as an Intervening Variable on Cimory Yogurt Products ]]>
<![CDATA[Munir, Alfarizqi Faliq]]>;
<![CDATA[Kussudyarsana]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1569
<![CDATA[The purpose of this study is to investigate how product quality affects, product image, and promotion on repurchase intention, with brand image serving as a mediating variable in the context of Cimory Yogurt products. Data were gathered from 100 respondents in Solo Raya using a quantitative method, who had consumed Cimory Yogurt in the past three months. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to examine the data. According to the results, repurchase intention is directly and significantly impacted by product image and advertising, but not by product quality. However, product quality, product image, and promotion all have significant indirect effects on repurchase intention through brand image. This study highlights how important brand image is for increasing customer loyalty and implies that managing brand image well can increase the influence of marketing factors on consumer behavior.]]>
<![CDATA[Perilaku Wajib Pajak terhadap Tax Evasion dalam Kerangka Theory of Planned Behavior ]]>
<![CDATA[Suryandari, Ni Nyoman Ayu]]>;
<![CDATA[Frischa Faradilla Arwinda Mongan]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1580
<![CDATA[Fenomena penghindaran pajak (tax evasion) tetap menjadi tantangan serius dalam optimalisasi penerimaan negara. Penelitian ini bertujuan untuk menguji pengaruh keadilan, sistem penilaian mandiri (self-assessment system), teknologi dan informasi perpajakan, religiusitas, serta ketidakpercayaan terhadap fiskus terhadap perilaku tax evasion wajib pajak. Penelitian ini menggunakan pendekatan kuantitatif dengan metode survei terhadap 100 wajib pajak orang pribadi yang terdaftar di KPP Pratama Denpasar Timur. Teknik pengambilan sampel dilakukan melalui accidental sampling dan dianalisis menggunakan regresi linear berganda. Hasil penelitian menunjukkan bahwa keadilan dan sistem self-assessment berpengaruh negatif terhadap tax evasion, sementara ketidakpercayaan terhadap fiskus berpengaruh positif. Di sisi lain, teknologi perpajakan dan religiusitas tidak memberikan pengaruh signifikan. Temuan ini menguatkan kerangka Theory of Planned Behavior, di mana sikap, norma sosial, dan kontrol persepsian memengaruhi niat wajib pajak dalam mengambil keputusan terkait kepatuhan. Penelitian ini diharapkan dapat memberikan kontribusi teoritis serta implikasi kebijakan dalam upaya menekan praktik penghindaran pajak melalui pendekatan perilaku.]]>
<![CDATA[The Influence of Brand Ambassadors and Brand Awareness on Interest in Buying Azarine Sunscreen Products in Surabaya ]]>
<![CDATA[Permana, Gilang]]>;
<![CDATA[Supriyono]]>;
<![CDATA[Hariyana, Nanik]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1582
<![CDATA[The competition in the local beauty industry continues to grow, driven by skincare trends—especially sunscreen—and the influence of Korean culture in Indonesia. As a local brand, Azarine uses marketing strategies by appointing Korean celebrity Lee Min Ho as a brand ambassador and enhancing brand awareness to strengthen consumer recognition and increase purchase intention. This study aims to analyze the influence of brand ambassador and brand awareness on the purchase intention of Azarine sunscreen in Surabaya. Using a quantitative approach with purposive sampling, data were collected from 108 respondents through an online questionnaire and analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) via SmartPLS. The results show that brand ambassador and brand awareness have a positive and significant effect on purchase intention, indicating that the use of public figures and strong brand awareness are key to attracting consumer interest.]]>
<![CDATA[Analisis Tingkat Penggunaan Rekening Bank Syariah Dalam Investasi Saham Syariah Pada Mahasiswa Fakultas Ekonomi dan Bisnis Islam UINSU ]]>
<![CDATA[Batubara, Soraya Alyya Syam]]>;
<![CDATA[Syahriza, Rahmi]]>;
<![CDATA[Harahap, Rahmat Daim]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1583
<![CDATA[Penelitian ini bertujuan untuk mengidentifikasi tingkat penggunaan rekening bank syariah oleh mahasiswa Fakultas Ekonomi dan Bisnis Islam (FEBI) UIN Sumatera Utara yang terlibat atau berminat dalam investasi saham syariah. Penelitian ini menggunakan pendekatan Studi Kasus, difokuskan pada mahasiswa FEBI UINSU yang memiliki ketertarikan atau pengalaman dalam investasi saham syariah. Pengumpulan data dilakukan melalui wawancara semi terstruktur terhadap beberapa informan yang dipilih secara purposive sampling yakni mahasiswa yang dianggap relevan dengan tujuan penelitian. Teknik analisis data kualitatif diaplikasikan dengan menggunakan bantuan software NVivo. Hasil penelitian menunjukkan bahwa penggunaan rekening syariah di kalangan mahasiswa masih bersifat terbatas dan belum sepenuhnya diarahkan untuk aktivitas investasi saham. Faktor utama yang memengaruhi keputusan investasi mahasiswa meliputi potensi keuntungan, reputasi emiten, persepsi terhadap sistem syariah, serta kondisi keuangan pribadi. Kendala yang dihadapi mencakup kurangnya pemahaman terhadap mekanisme investasi syariah, keterbatasan literasi keuangan, modal yang minim, serta ketidaksesuaian teknis antara rekening syariah dengan beberapa platform investasi. Penelitian ini menegaskan meskipun terdapat kesadaran akan prinsip-prinsip keuangan Islam, hal tersebut belum diikuti dengan tindakan investasi yang aktif dan berbasis syariah. Temuan ini menegaskan pentingnya literasi keuangan syariah dan integrasi sistem digital antara bank syariah dan platform investasi, serta dapat menjadi masukan bagi institusi pendidikan dan lembaga keuangan dalam mendorong partisipasi generasi muda dalam investasi syariah.]]>
<![CDATA[Improving Brand Loyalty Through Celebrity Influencer’s Credibility, Attractiveness, Online Customer Reviews and Brand Satisfaction as Mediating ]]>
<![CDATA[Anggitasari, Oktavia Diyah]]>;
<![CDATA[Kuswati, Rini]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1585
<![CDATA[This study investigates the impact of internet consumer evaluations, celebrity influencers' reputation, and their beauty on brand loyalty, mediated by brand satisfaction. Using a quantitative method with PLS-SEM analysis, 150 Wardah consumers who follow Raline Shah on social media participated in this research. The results reveal that all three variables significantly affect brand satisfaction, which in turn strongly influences brand loyalty. Additionally, the link between loyalty, online reviews, and influencer traits is mediated by brand satisfaction. The findings highlight the importance of credible and attractive endorsers, as well as positive customer reviews, in building lasting brand relationships in the beauty industry.]]>
<![CDATA[Application of Project-Base Learning in Entrepreneurship Education in Indonesia ]]>
<![CDATA[Pajala, Semuel]]>;
<![CDATA[Rauf, Rusdiaman]]>;
<![CDATA[Randy, Muh. Fuad]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1592
<![CDATA[In the process of teaching entrepreneurship education, appropriate pedagogy is needed in realizing a curriculum that is contextual and relevant to the development of information technology and the need for the job market. This research aims to provide a comprehensive overview of entrepreneurship education with effective teaching methods by synthesizing existing research findings. This research method uses a systematic literature review approach to synthesize various academic database literature sourced from Scopus or Web of Science with keywords such as "entrepreneurship education" and "pedagogy", and interviews with teachers of entrepreneurship education courses in Indonesia. The results of the study show that the project-based learning method is very effective in the entrepreneurship education curriculum that follows the development of digital technology and the need for the job market.]]>
<![CDATA[The Influence of Artificial Intelligence and Brand Experience on Brand Equity in the Social Security Program for Workers ]]>
<![CDATA[Mariana, Rita]]>;
<![CDATA[Kurniawati]]>;
<![CDATA[Masnita, Yolanda]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1595
<![CDATA[This study examines the influence of Artificial Intelligence (AI) and Brand Experience on the Brand Equity of BPJS Ketenagakerjaan. Against the backdrop of the importance of social protection in Indonesia's economic development, this study highlights how the application of AI, particularly through chatbots, can enhance service efficiency and user experience. The research method employs Structural Equation Modeling (SEM) to analyze data from 319 respondents. The results indicate that AI has a significant positive impact on Self Congruity and Consumer Empowerment, which ultimately enhance Brand Experience. Additionally, Brand Experience is proven to increase Brand Equity. These findings provide insights for BPJS Ketenagakerjaan in designing more effective and relevant service strategies in the digital age.]]>
<![CDATA[Building Loyalty through Trust: The Role of Sharia Compliance, Satisfaction, and Service Quality at Muhammadiyah Amanah Sumpiuh Hospital ]]>
<![CDATA[Hernandes, Crodia]]>;
<![CDATA[Riptiono, Sulis]]>
<![CDATA[ Jurnal Economic Resource Vol. 8 No. 2 (2025): September - February ]]>
Publisher : <![CDATA[Fakultas Ekonomi & Bisnis Universitas Muslim Indonesia ]]>
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DOI: 10.57178/jer.v8i2.1599
<![CDATA[This study aims to analyze the influence of Hospital Syariah Compliance, Patient Satisfaction, and Service Quality on Patient Loyalty, with Patient Trust as a mediating variable. The background of this study is based on the importance of integrating Islamic values in healthcare services to build long-term relationships with patients, especially in sharia-based hospitals. The study was conducted at Muhammadiyah Amanah Sumpiuh Hospital involving 263 patient respondents who had received services at least twice. The method used is a quantitative approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis using SmartPLS-4 software. The results show that Hospital Syariah Compliance, Patient Satisfaction, and Service Quality have a significant effect on Patient Loyalty, both directly and indirectly through Patient Trust. Trust is proven to mediate the relationship between the three exogenous variables on loyalty, with full mediation on the relationship between service quality and sharia compliance on loyalty, and partial mediation on the path of satisfaction on loyalty. The conclusion of this study confirms that trust is a key element in shaping patient loyalty, especially in the context of hospitals based on Islamic values.]]>
