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Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi
Published by Universitas Muhammadiyah Surakarta
ISSN : -     EISSN : 29862027     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
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
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekomomi dan Ekonometrika
Articles 4 Documents
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Search results for , issue "vol. 4 no. 3 (2026)" : 4 Documents clear
Hubungan Ekuitas Merek dan Loyalitas Konsumen terhadap Keunggulan Bersaing Muhammad Nur Firmansyah; Muhammad Harun Ar Rasyid; Tegar Adam Syahputra; Yoga Dili Bagus Utomo; Naufal Dzaki Aldiva Putra; Fadhil Zaim Mafaza
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 3 (2026)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v4i3.645

Abstract

In an increasingly competitive market environment, brand equity has become a strategic asset that determines a company's long-term success. This paper provides an in-depth analysis of the key dimensions of brand equity from the consumer perspective namely brand awareness, brand associations, perceived quality, and brand loyalty and how each of these dimensions influences purchasing decisions. Furthermore, the role of perceived quality in building trust and brand value is examined, as well as how consumer loyalty contributes to the creation of sustainable competitive advantage. Based on theoretical review and literature analysis, it is found that the synergy between consumer loyalty and brand equity can establish a strong competitive position in the market. This paper concludes that consumer loyalty is not merely the result of effective marketing strategies, but also a fundamental pillar for maintaining brand equity and achieving brand differentiation that is difficult for competitors to replicate. The managerial implications highlight the importance of delivering consistent, personal, and meaningful brand experiences to foster long-term consumer relationships.
Evaluating the Effectiveness of Digital Marketing Information Collection by Culinary MSMEs in Solo City in Forecasting Consumer Demand Chelometha Efnanda; Mujahid Abdul Ghoffar; Meyva Putri Wijayanti; Nanda Choirunnisa; Enggye Zahza Saputra; Abdullah Mukhlis Salits
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 3 (2026)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v4i3.648

Abstract

This paper evaluates the effectiveness of digital marketing information collection by culinary MSMEs in Solo City in forecasting consumer demand. A qualitative literature review approach is used to identify ongoing practices, key obstacles, and future development opportunities. The findings show that most culinary MSMEs have not yet systematically integrated data from digital platforms into demand forecasting processes. Yet, data from social media, marketplaces, and customer reviews offer significant potential for shaping production and promotional strategies. The paper recommends basic digital data analysis training, cloud-based record integration, and collaboration among MSMEs, academics, and local government.
Pengaruh Rasio Likuiditas, Solvabilitas, dan Profitabilitas Terhadap Kinerja Keuangan Renika Yanti; Helmy Ivan Taruna
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 3 (2026)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v4i3.1216

Abstract

Financial performance decline reflected by losses, decreased equity, and bankruptcy among several Indonesia’s textile subindustry companies during the 2020–2024 period is suspected to be influenced by financial aspects. This study aims to examine the effect of the current ratio (liquidity ratio proxy), debt to equity ratio (solvency ratio proxy), and return on equity profitability ratio proxy) on return on assets (financial performance proxy) in textile subindustry companies during the 2020–2024 period. This quantitative study used a sample of 9 companies determined through purposive sampling. Secondary data sourced from annual financial reports and obtained from the IDX’s official website were analyzed using parametric inferential statistical analysis with SPSS version 26 software. The partial results indicate that the current ratio had a significant negative effect on return on assets. Conversely, the debt to equity ratio and return on equity did not have a significant effect on return on assets. Meanwhile, the simultaneously results indicate that these three variables had a significant effect on return on assets with a coefficient of determination (R2) of 12,9%. These results indicate that companies need to maintain their current ratio at an optimal level and comprehensively evaluate the effectiveness and efficiency of their fund utilization. Penurunan kinerja keuangan yang tercermin dari kerugian, penurunan ekuitas, dan kepailitan yang dialami beberapa perusahaan subindustri tekstil Indonesia sepanjang periode 2020–2024 diduga dipengaruhi oleh aspek keuangan. Penelitian ini bertujuan untuk menguji pengaruh current ratio (proksi rasio likuiditas), debt to equity ratio (proksi rasio solvabilitas), dan return on equity (proksi rasio profitabilitas) terhadap return on assets (proksi kinerja keuangan) pada perusahaan subindustri tekstil periode 2020–2024. Penelitian kuantitatif ini menggunakan sampel 9 perusahaan yang ditetapkan melalui metode purposive sampling. Data sekunder yang bersumber dari laporan keuangan tahunan dan dihimpun melalui web resmi BEI diolah menggunakan analisis statistik inferensial parametrik dengan bantuan peranti lunak SPSS versi 26. Hasil penelitian secara parsial menunjukkan bahwa current ratio berpengaruh negatif signifikan terhadap return on assets. Sebaliknya, debt to equity ratio dan return on equity tidak berpengaruh signifikan terhadap return on assets. Sementara itu, hasil penelitian secara simultan menunjukkan bahwa ketiga variabel tersebut berpengaruh signifikan terhadap return on assets dengan nilai koefisien determinasi (R2) sebesar 12,9%. Hasil ini mengindikasikan bahwa perusahaan perlu menjaga current ratio pada tingkat yang optimal serta mengevaluasi efektivitas dan efisiensi penggunaan dana secara menyeluruh.
Persepsi Keadilan dan Kepercayaan terhadap Keputusan Kredit Berbasis AI pada Layanan PayLater: Tinjauan Literatur tentang Fairness, Trust, dan Responsible AI Dicky Pratama; Fery Indra Kurniawan; Hafidh Abdullah Ashshidiqy
Determinasi: Jurnal Penelitian Ekonomi Manajemen dan Akuntansi Vol. 4 No. 3 (2026)
Publisher : Universitas Muhammadiyah Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23917/determinasi.v4i3.1249

Abstract

The rapid advancement of Artificial Intelligence (AI) has transformed the financial technology (fintech) sector, particularly Buy Now, Pay Later (PayLater) services, through the adoption of automated credit decision systems utilizing machine learning, alternative data, and credit scoring models. While AI improves the efficiency, consistency, and speed of credit evaluation, its implementation also raises concerns regarding transparency, algorithmic fairness, and user trust in automated credit decisions. Previous studies have primarily focused on improving prediction accuracy and algorithm performance, whereas PayLater research has mainly examined user behavior, technology adoption, and platform trust. Consequently, studies integrating these two perspectives remain limited. This study aims to examine the relationship between fairness perception and trust in AI-based credit decisions within PayLater services through a Systematic Literature Review (SLR). The review analyzed open-access literature published between 2021 and 2025, including scholarly articles, policy reports, and official documents, using a thematic analysis approach. The findings indicate that AI system characteristics, including transparency, explainability, Responsible AI principles, and Human-Centered AI design, play a significant role in shaping users' fairness perceptions, which subsequently influence trust in AI-based credit decisions. This study integrates the Information Systems perspective through AI-enabled Information Systems with the management perspective through Organizational Justice and Trust theories, providing a conceptual foundation for future empirical research on AI implementation in Indonesia's digital financial services.

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