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Countable (Contemporary Business and Sustainability Science)
Published by Inisiatif Masyarakat Jurnal Indonesia
ISSN : -     EISSN : 30630126     DOI : 10.xxxxxx/countable
Core Subject : Economy, Social,
Economics, Econometrics & Finance Social Sciences
Countable (Contemporary Business and Sustainability Science) is a peer-reviewed social science journal published with Aim and Scope in the fields of Management, Finance, Accounting, Corporate Governance, Corporate Sustainability, Business Communication, and Green Economics. This journal is managed and published by IMAJI (Inisiatif Masyarakat Jurnal Indonesia). The manuscripts are published in English and periodically published in March and September.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 7 Documents
 1 
Search results for , issue "Vol. 2 No. 2 (2025)" : 7 Documents clear
The Influence of Self-Control and Materialism on Online Impulsive Buying on the Shopee Application in Gianyar Regency, Bali Putra, Putu Tito Suardharma; Sawitri, Ni Putu Yuliana Ria; Goca, I Gusti Putu Agung Widya
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Online impulse buying has become an increasingly rampant phenomenon in consumer behavior, including in Gianyar Regency, Bali. This research aims to explore the influence of self-control and materialism on online impulse buying on the Shopee application in Gianyar Regency, Bali. The research method used was descriptive quantitative, with a research sample of 110 people in Gianyar Regency, Bali taken using purposive random sampling. The results of the partial hypothesis testing analysis of the influence of self-control and materialism on online impulsive buying through the t-test were proven to have a positive and significant effect. Simultaneous testing has the results of a positive and significant effect on online impulsive buying on the Shopee application in Gianyar Regency, Bali. This research can help develop more effective marketing strategies and design more appropriate policies to reduce online impulse buying in the Gianyar Regency area, as well as provide a strong basis for further research in this area.
Brand Awareness and Social Media Communication inFrozen Food Management Amalia, Arina Fatma; Widjayanti, Arifiani; Wibowo, Eddy Kusponco
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

Instagram and WhatsApp have become popular communication tools for business management in various industries, including the frozen food sector. This study aims to determine the influence of social media marketing and brand awareness on the management of frozen food sales in South Tambun, Bekasi, West Java. This study took a quantitative approach, involving the distribution of questionnaires to 124 respondents. The data were analysed using multiple linear regression analysis. The results indicate that social media marketing has a significant and positive effect on purchasing decisions, as evidenced by the t-test (t-count: 7.928 > t-table: 1.979 and sig.: 0.000 < 0.05). Brand awareness (X²) was also found to significantly affect frozen food purchasing decisions, with an F-count of 165.832 > F-table of 3.07 and a sig. of 0.000 < 0.05. The coefficient of determination (R²) of the social media marketing and brand awareness variables on purchasing decisions was found to be 72.6%. The remaining 27.4% is explained by other causes outside the scope of the research variables.
The Effect of Leadership Style, Work Motivation, and Work Discipline on Employee Performance at Santi Mandala Resort & Spa in Gianyar malik, Indah
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

  This research aims to examine the influence of leadership style, work motivation, and work discipline on employee performance at Santi Mandala Resort & Spa, Gianyar. The study employs a quantitative approach with a saturated sampling technique involving 50 employees. Data were collected through questionnaires and analyzed using multiple linear regression. The findings indicate that leadership style, work motivation, and work discipline simultaneously and significantly affect employee performance. Partially, each variable also shows a positive and significant effect on performance. The results suggest that effective leadership, motivational strategies, and disciplined work behavior play crucial roles in improving employee productivity and organizational success within the hospitality industry.
The Influence of Lifestyle, Café Atmosphere, and Price Perception on Consumer Purchase Intention at “Kedai Kopi Dari Hati” in Gianyar District malik, Indah
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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This study aims to examine the influence of lifestyle, café atmosphere, and price perception on consumer purchase intention at Kedai Kopi Dari Hati in Gianyar District. The research is driven by the rapid growth of the coffee shop industry in Indonesia, which has transformed coffee drinking from a habitual activity into a social lifestyle phenomenon. A quantitative approach was employed, involving 96 respondents selected through purposive sampling. Data were analyzed using multiple linear regression to assess both simultaneous and partial effects. The results revealed that lifestyle, café atmosphere, and price perception have positive and significant impacts on consumer purchase intention. This indicates that a well-designed café environment, lifestyle congruence, and appropriate pricing strategy are key determinants of purchase behavior. The findings highlight the importance of aligning product and experience attributes with consumer values to sustain competitiveness in the café industry..
The Influence of Service Excellence, Customer Experience, and Social Media Marketing on Purchase Decisions: A Case Study at CV Bali Stars Promosindo, Ubud Branch Rahmawati, I Gusti Ayu Vira; Sudiyani, Ni Nyoman; Sumartana, I Made
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

  This study aims to examine the influence of service excellence, customer experience, and social media marketing on purchasing decisions. This study was conducted at CV Bali Stars Promosindo Ubud Branch. The design used is quantitative research that is descriptive and causal associative. The population used is all customers who have made transactions at CV Bali Stars Promosindo Ubud Branch. The sampling technique used non-random sampling with a purposive sampling method, so that 96 people were used. This study uses quantitative data types with primary and secondary data sources.Data collection methods use observation, interviews, documentation studies and questionnaires. Data processing uses the SPSS program version 25 for Windows. Data analysis uses instrument tests, classical assumption tests, multiple linear regression analysis, determination analysis, F-tests and t-tests. The results of the study indicate that (1) Service excellence, customer experience, and social media marketing simultaneously have a positive and significant effect on purchasing decisions, (2) Service excellence has a positive and significant effect partially on purchasing decisions, (3) Customer experience has a positive and significant effect partially on purchasing decisions and (4) Social media marketing has a positive and significant effect partially on purchasing decisions.
Pengaruh Program Relawan Pajak Terhadap Tingkat Literasi Pajak Wajib Pajak Orang Pribadi: Studi Literatur dan Studi Kasus KPP Pratama Kembangan Sari, Putri Permata; Harefa, Iwan; Putra, Yananto Mihadi
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

The “Relawan Pajak untuk Negeri” (Renjani) program is an initiative by the Directorate General of Taxes in collaboration with higher education institutions aimed at enhancing public tax literacy and compliance through student involvement as educational agents. This article explores the extent to which the Renjani program influences the level of tax literacy among Individual taxpayers at KPP Kembangan and its relevance to tax planning and tax accounting practices. This study employs a qualitative method through literature review, referring to six relevant academic articles. Findings indicate that direct involvement of tax volunteers in providing education, e-filing assistance, and disseminating tax regulations significantly improves taxpayers’ understanding of their rights and obligations. This enhanced tax literacy supports more structured and lawful tax planning practices, such as avoiding administrative sanctions and improving filing efficiency
Total Cost of Ownership (TCO) and Value Stream Mapping (VSM) Analysis for Cost Added Optimization in the Sunflower Supply Chain Pratama, Aldi Adi; Maulana, Ario Usman
Countable (Contemporary Business and Sustainability Science) Vol. 2 No. 2 (2025)
Publisher : Inisiatif Masyarakat Jurnal Indonesia (IMAJI)

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Abstract

PT XYZ faces a crucial problem in the inefficiency of its sunflower supply chain, particularly the lack of clarity regarding the structure of additional costs associated with activities. The high frequency of partial deliveries from farmers triggers an accumulation of storage and production costs, and a decline in seed quality due to repeated handling. On the other hand, insufficient coordination with seed suppliers causes harvest delays and additional storage costs, compounded by scarcity factors. This research uses a quantitative integration method of Total Cost of Ownership (TCO) and Value Stream Mapping (VSM). The TCO analysis results show the impact of raw material scarcity. Under normal conditions, the TCO per ton of oil reaches Rp 38.5 million. However, it surges by 65.4% to Rp 63.7 million per ton during scarcity. After optimization, this value was successfully reduced to Rp 52.4 million per ton. Meanwhile, VSM identified hidden time waste valued at Rp 117.3 million per month (8.3% of total costs), with procurement (48%) and receiving (31%) as the main contributors. Through Value Stream Costing (VSC)-based optimization, the potential savings could reach Rp 176.2 million per month (12.4% of total costs), sourced from lead time efficiency (Rp 37.6 million) and yield improvement (Rp 138.6 million). 

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