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Contact Name
Nanang Hoesen
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admin@esensijournal.com
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+6221-4786-8800
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Dki jakarta
INDONESIA
Jurnal Manajemen Bisnis
ISSN : 14108992     EISSN : 26542757     DOI : -
​Esensi: Jurnal Bisnis dan Manajemen adalah jurnal ilmiah yang diterbitkan oleh Institut Bisnis Nusantara Jakarta. Jurnal ini fokus pada bidang akuntansi, bisnis, ekonomi, keuangan, dan manajemen.
Articles 3 Documents
Search results for , issue "Vol. 28 Issue 3 (2025)" : 3 Documents clear
The Role of Brand Satisfaction in Mediating the Effect of Brand Experience and Brand Image on Brand Loyalty Winadi Prasetyoning Tyas, Ari Anggarani; Bagastoro Sulistyo, Irvan
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 3 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i3.411

Abstract

Increasingly fierce competition in the smartphone industry requires companies to build brand loyalty through strong brand experience and brand image. This study aims to determine the influence of brand experience and brand image on brand loyalty with brand satisfaction as a mediator among iPhone users. This study uses a quantitative approach with a survey method, distributing questionnaires to 145 iPhone users in Jakarta and Bekasi. The sample size of 145 respondents is based on the minimum sample size rule proposed by Hair, which states that the minimum sample size is calculated as the number of questionnaire items multiplied by 5. Data analysis was conducted using the Structural Equation Modeling Partial Least Squares (SEM-PLS) method. The results indicate that brand experience and brand image have a positive and significant effect on brand loyalty, but brand satisfaction does not significantly influence brand loyalty and does not mediate the relationship between brand experience and brand image on brand loyalty. These findings indicate that iPhone users' loyalty is more influenced by direct experience and perception of the brand, rather than emotional satisfaction alone. Therefore, companies need to maintain the quality of brand experience and strengthen an exclusive and innovative brand image to sustainably enhance consumer loyalty, particularly among the Gen Z and millennial segments, who constitute the majority of users.
Application Control Effectiveness in Cloud-Based Accounting Software: Comparative Analysis of Mekari and Xero Salim, Cornelius Jevon Tirta; Antonio, Gregorius Rudy
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 3 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i3.444

Abstract

This study evaluates application control effectiveness in two prominent cloud-based accounting platforms, Mekari Jurnal ID and Xero, through systematic black box testing of revenue cycle controls. Employing a qualitative explanatory research design, the investigation examined input controls (missing data checks, numeric-alphabetic validation, limit checks, range checks, validity checks, sign checks, sequence checks) and output controls (transaction logging, report accuracy) across quotation, sales order, and invoice modules. Testing was conducted between October 2024 and January 2025 using trial accounts with comprehensive working paper documentation. The findings revealed significant control weaknesses in both platforms including inadequate field validation permitting single-character entries, insufficient inventory limit enforcement enabling overselling, inconsistent discount percentage validation, absence of sequential document numbering protocols, and deficient transaction logging capabilities in Mekari Jurnal ID. Both platforms demonstrated accurate master data validation and sign check controls but failed to enforce sequence integrity or prevent commercially unreasonable value entries. Comparative analysis indicated that Mekari Jurnal ID exhibited stronger stage-based preventive controls while Xero demonstrated superior transaction logging granularity. The research contributes empirical evidence to the limited literature on cloud-based accounting controls and provides actionable recommendations for software developers, business users, accounting professionals, and auditors to enhance internal control effectiveness in cloud computing environments.
Brand Image as a Mediator of Service Quality, Price, and Purchase Intention: Evidence from Tokopedia Natalia, Maria; Onaning, Kamaruzzaman
ESENSI: Jurnal Manajemen Bisnis Vol. 28 Issue 3 (2025)
Publisher : Institut Bisnis Nusantara

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.56943/esensi.v28i3.451

Abstract

This study investigates the influence of service quality and price on brand image, and the subsequent impact on consumers’ purchase intention within the Tokopedia e-commerce platform in the DKI Jakarta region. A quantitative approach with a causal research design was employed, with data collected through a structured Likert-scale questionnaire administered to 187 respondents selected via incidental sampling. Data were analysed using Structural Equation Modelling (SEM) with LISREL 8.8 software. The findings confirm that all five hypotheses are supported at the 5% significance level. Service quality emerged as the strongest predictor of brand image (β = 0.66; t = 10.29), while brand image proved to be the strongest predictor of purchase intention (β = 0.47; t = 5.39). Mediation analysis reveals that brand image functions as a partial mediator: the indirect effect of service quality on purchase intention through brand image (0.310) substantially exceeds its direct effect (0.190), while the indirect effect of price (0.122) complements its direct effect (0.250). The coefficients of determination of 74% and 70% for the respective structural equations indicate strong model fit. These findings imply that a synergistic marketing strategy integrating service quality enhancement, competitive pricing, and brand image strengthening constitutes the most effective approach to stimulating purchase intention on digital marketplace platforms in Indonesia.

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