Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi publishes high quality research papers in all areas of economic and business, and in closely related fields of economics. The Journal is interested in both theoretical and applied research with an emphasis on topics in management, accounting, and economic development. The Journal publishes an issue quarterly. The issue typically deals with an important research topic and is edited by a recognized expert in the field
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<![CDATA[Analisis Dampak Program Wirausaha Merdeka terhadap Minat Berwirausaha pada Mahasiswa ]]>
<![CDATA[Didik Wahyu Nugroho]]>;
<![CDATA[Siti Aisyah]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.599
<![CDATA[This study aims to describe the trend of entrepreneurship among students through the Independent Entrepreneurship (WMK) program implemented at the Muhammadiyah University of Surakarta in 2024. This program provides a forum for students to develop innovation and creativity in entrepreneurship through a series of activities such as workshops, internships and product expos. This program aims to improve practical skills, improve entrepreneurial thinking, and encourage innovation to overcome challenges in the business world. This study uses a descriptive qualitative approach, which allows researchers to study the subjective experiences of participants in a comprehensive manner. Interviews with a number of students who participated in the program were used as a method of data collection. The results of the study indicate that WMK improves students' entrepreneurial skills, from communication skills to business strategy development. In addition, this program facilitates the formation and development of businesses and provides students with the opportunity to build wider business networks and increase their confidence in conveying their products and ideas to the public. As part of the program, expo activities provide direct experience with the market. Overall, the WMK program has been shown to help students prepare themselves for the business world that demands creativity, innovation and optimal use of technology. According to this study, similar programs should be maintained to improve entrepreneurship in higher education institutions.]]>
<![CDATA[Peningkatan Kapasitas Wirausaha Mahasiswa Melalui Implementasi Program Wirausaha Merdeka ]]>
<![CDATA[Eris Narulita Putri]]>;
<![CDATA[Maulidyah Indira Hasmarini]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.601
<![CDATA[The high rate of educated unemployment in Indonesia, especially among college graduates, is a challenge that requires real and sustainable solutions. One of the main factors is the gap between the number of graduates and the availability of relevant jobs. The Wirausaha Merdeka program is one solution to boost entrepreneurship among students. The implementation method employs a hands-on learning approach (learning by doing) comprising two main stages: the pre-immersion stage and the immersion stage (internship). The pre-immersion stage involves providing entrepreneurship-related materials. The immersion stage is conducted in collaboration with internship partners, where students gain practical experience in managing a business, followed by acceleration for business development, proposal pitching presentations, and an entrepreneurship expo. The results of the program indicate that students not only acquire knowledge and practical skills in entrepreneurship but also enhance their self-confidence, creativity, and build a beneficial business network for future business development. Thus, the Wirausaha Merdeka Program has a positive impact in reducing the rate of educated unemployment through the empowerment of students' entrepreneurial potential.]]>
<![CDATA[Strategic Pricing Models in Competitive Market ]]>
<![CDATA[Sholikh Purnama Aji]]>;
<![CDATA[Dina Dwi Febriyanti]]>;
<![CDATA[Grace Amelia Indah]]>;
<![CDATA[Lujeng Andini]]>;
<![CDATA[Sabila Muyassaroh]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.602
<![CDATA[This article examines strategic pricing as a core function of marketing within a competitive market. The study aims to explore different pricing strategies such as penetration pricing, skimming pricing, value-based pricing, and competitive pricing. The methodology used includes qualitative content analysis based on current literature and case studies from Indonesian consumer markets. The findings suggest that successful pricing strategies are contextual and must align with customer value perception, competitor behavior, and overall brand positioning. The article concludes with practical recommendations for business practitioners in formulating pricing policies.]]>
<![CDATA[Building Long-Term Customer Relationships in Market Segments ]]>
<![CDATA[Ardian Reeisafitra]]>;
<![CDATA[Revina Adiningtyas]]>;
<![CDATA[Dian Putri Wahyuningsih]]>;
<![CDATA[Dava Arsila Pradana]]>;
<![CDATA[Imeliya Briyan Fatona]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.604
<![CDATA[This article explores long-term customer relationships as a strategic imperative in segmented markets. The study focuses on the differences in consumer behavior between B2B and B2C contexts and how relationship-building strategies must adapt accordingly. Employing a qualitative approach through literature review and case analysis, the article synthesizes practical insights into CRM, personalization, and technology integration. Findings indicate that loyalty is influenced by emotional value in B2C and operational consistency in B2B, with CRM systems serving as the backbone for both. The study offers recommendations for implementing customer retention strategies across diverse segments.]]>
<![CDATA[An Analysis of Tea Farmers' Income: A Case Study of the Sekar Aji Farmer Group ]]>
<![CDATA[Nova Widi Setyo Nugroho]]>;
<![CDATA[Nur Andriyani]]>;
<![CDATA[Muslim Afandi]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.609
<![CDATA[This study aims to analyze the factors influencing the income of tea farmers in Dukuh Kayulawang, Mriyan Village, Boyolali Regency. Using a quantitative approach with multiple linear regression analysis, the research is based on primary data collected from 31 tea farmers who are members of the Sekar Aji Farmer Group. The independent variables examined include the amount of fertilizer used, land area, years of experience as a general farmer, years of experience as a tea farmer, and level of education. The results of the analysis reveal that general farming experience and education level have a significant positive effect on tea farmers’ income. In contrast, the amount of fertilizer, land area, and years of experience as a tea farmer do not show a significant influence. These findings highlight the importance of broad farming experience and education in enhancing income, and underscore the need for improved efficiency and innovation in the management of tea farming. Relevant stakeholders are encouraged to focus on capacity-building efforts to help farmers increase their productivity and income.]]>
<![CDATA[DAMPAK DAYA TARIK FISIK (GOOD LOOKING) PRESENTER LIVE TIKTOK DALAM PENJUALAN PRODUK BATIK: STUDI KASUS UMKM 72BATIK INDONESIA ]]>
<![CDATA[Alifiana Syifa Makhrodja]]>;
<![CDATA[Ayunda Umi Putri Dewi Priyana]]>;
<![CDATA[Anisa Putri Anggraini]]>;
<![CDATA[Aqwamithoriq Ramadhan]]>;
<![CDATA[Atika Rizki Septia]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.614
<![CDATA[The phenomenon of TikTok live streaming as a marketing medium has emerged as a new trend among UMKM, particularly in the traditional batik fashion sector. This study aims to analyze the extent to which the physical attractiveness (good looking) of hosts or presenters in TikTok live sessions influences consumers' purchase interest and buying decisions. Using a quantitative approach through a survey method targeting active TikTok consumers, preliminary findings reveal that appearance significantly correlates with engagement, trust, and sales conversion—especially in the traditional fashion product category like batik. These findings indicate that in modern marketing, visual aesthetics not only serve as initial appeal but also act as a powerful persuasive tool.]]>
<![CDATA[Kajian Strategi Pemasaran Dan Pengembangan Produk Buket Bunga Sebagai Implementasi Progam MBKM: Studi Kasus Posie Florist ]]>
<![CDATA[Faturrohman Firdaus]]>;
<![CDATA[Handy Nugraha]]>;
<![CDATA[Santi Putriani]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.620
<![CDATA[This study aims to analyze the marketing strategies and product development of Posie Florist, a business engaged in the creative economy sector specializing in flower bouquets. Using a qualitative approach through observation and interviews, the findings reveal that current marketing efforts are suboptimal, particularly in digital media utilization and market segmentation. The products offered tend to be monotonous with little differentiation, making it difficult to compete and build customer loyalty. A narrow focus on the student market further limits the business's expansion potential. The study recommends product diversification, brand identity reinforcement, and the use of social media and strategic collaborations to enhance competitiveness. The findings are expected to serve as practical insights for developing florist businesses within Indonesia’s growing creative economy]]>
<![CDATA[Strategi Pengembangan Produk Olahan Daun Kelor Sebagai Superfood Lokal: Studi Kasus Pada UMKM Kampoeng Kelor Di Boyolali ]]>
<![CDATA[Mustaqim Iswanto]]>;
<![CDATA[Yuni Prihadi Utomo]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.621
<![CDATA[This study aims to analyze product development strategies for processed moringa leaves as a local superfood through a case study of the Kampoeng Kelor MSME in Boyolali Regency, Indonesia. Kampoeng Kelor is a community-based enterprise that integrates moringa-based production, education, and tourism within a single agro-edutourism ecosystem. Employing a Participatory Research approach, the researcher was directly involved in the enterprise's activities during the 2024 Wirausaha Merdeka program. Data were collected through observation, interviews, and active participation, and analyzed using qualitative descriptive methods and SWOT analysis. The findings indicate that Kampoeng Kelor holds significant potential in developing functional food products from moringa, yet faces internal constraints such as limited raw materials and production tools, as well as external challenges like low market literacy. Recommended strategies include strengthening production capacity, increasing public education on moringa's health benefits, improving business management, and expanding partnership networks. This study underscores the importance of collaborative and contextual approaches in developing local commodity-based MSME to enhance their sustainable competitiveness in both domestic and global markets.]]>
<![CDATA[Service Innovation and Design: A Case Study of SMEs in the Tourism Sector ]]>
<![CDATA[Azzahra Aurely Salsabilla Ardyani]]>;
<![CDATA[Dian Puspita Sari]]>;
<![CDATA[Fajar Widhiyatmoko]]>;
<![CDATA[Ivan Arya Nugraha]]>;
<![CDATA[Respati Amongrogo Dwi Wineka]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.622
<![CDATA[This study explores the role of service innovation and design in enhancing the competitiveness of micro, small, and medium enterprises (MSMEs) in the tourism sector. In a market increasingly driven by experiences, service innovation has become a strategic tool not only for differentiation but also for fostering sustainable customer engagement. This journal adopts a qualitative approach using literature review and case synthesis methods, highlighting best practices and practical challenges faced by tourism MSMEs. The findings show that co-creation, personalization, digital integration, and service blueprinting significantly contribute to service improvement and customer satisfaction. The study concludes with concrete recommendations for MSMEs to redesign their service experiences in response to evolving consumer expectations and market trends.]]>
<![CDATA[Enhancing Business Performance with Market Information Tools ]]>
<![CDATA[Nanda Adi Prianggara]]>;
<![CDATA[Raihan Maulana Yusuf]]>;
<![CDATA[Atthariq Binar Satriya]]>;
<![CDATA[Husna Taufiqurrohman]]>;
<![CDATA[Andriyas Ardian Saputra]]>
<![CDATA[ Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 2 (2026) ]]>
Publisher : <![CDATA[Universitas Muhammadiyah Surakarta ]]>
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DOI: 10.23917/determinasi.v4i2.623
<![CDATA[Market information tools play an increasingly vital role in shaping business strategies and enhancing performance in competitive environments. This article reviews recent literature and practical implementations of digital tools such as Customer Relationship Management (CRM), market intelligence systems, analytics dashboards, and AI-driven insights to empower strategic decisions. The review adopts a descriptive qualitative method based on literature from the last five years. Findings show that businesses equipped with integrated market information tools can respond faster to trends, identify customer needs more accurately, and allocate resources more efficiently. The article provides recommendations for adopting these tools to achieve sustainable growth.]]>
