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Simpang Titan VI No L-32 Malang Jawa Timur Indonesia
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INDONESIA
International Journal of Business Accounting Management Social Science
Published by Manajemen Multitalenta Indonesia
ISSN : -     EISSN : 31092284     DOI : https://doi.org/10.64530/ijbams
Core Subject : Economy, Science, Social,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
The journal publishes research papers in the fields of Management, Risk Management, Marketing, Finance, Economics, Banking, Accounting, Islamic Economics, Islamic Banking, Islamic Finance, Human Resources Management, International Business, Entrepreneurship, Business Ethics, International Relations, Development Studies, Communication, Journalism and Mass Communication, Corporate Governance, Cross-Cultural Studies, Public Administration, Women Studies, Education and base on the scope who related to the Economics and Management studies.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 35 Documents
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Understanding Consumer Purchasing Decisions Through Word of Mouth: Evidence from Somethinc Users in Malang Helena Lovelya Purwanto
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 2 No. 2 (2026): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v2i2.58

Abstract

The rapid growth of the skincare industry in Indonesia has encouraged local brands to utilize Word of Mouth (WOM) and electronic Word of Mouth (e-WOM) as marketing communication strategies. This study aims to understand the role of WOM in shaping purchasing decisions of Somethinc consumers in Malang. This study employed a qualitative descriptive approach involving 12 informants selected through purposive sampling. Data were collected through in-depth interviews, observation, and documentation, and analyzed using interactive analysis techniques consisting of data reduction, data presentation, and conclusion drawing. The findings reveal that WOM and e-WOM significantly influence consumer perceptions, trust, purchase intentions, and purchasing decisions toward Somethinc products. Recommendations from friends, family, beauty influencers, and digital reviews on social media platforms such as TikTok and Instagram were found to strengthen consumer confidence regarding product quality and suitability. Positive consumer experiences also encouraged repeat purchases and sustainable WOM communication among consumers. This study contributes to consumer behavior and digital marketing literature by providing a deeper qualitative understanding of the role of WOM and e-WOM in skincare purchasing decisions.
The Influence of Host Attractiveness, Interactivity, and Perceived Enjoyment on Impulse Buying Behavior among Live Streaming Commerce Users in Kendari, Indonesia Muhamad Ridhayanto
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 2 No. 2 (2026): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v2i2.61

Abstract

The rapid development of live-streaming commerce has transformed online shopping by integrating real-time product demonstrations, entertainment, social interaction, and purchasing activities within digital platforms. This study aims to examine the influence of host attractiveness, interactivity, and perceived enjoyment on impulse buying behavior among live-streaming commerce users in Kendari, Indonesia. A quantitative research approach was employed using primary data collected through questionnaires distributed to 100 respondents who had purchased products through TikTok Shop or Shopee Live. Respondents were selected using purposive sampling based on specific criteria, including being at least 17 years old and having purchased products through live-streaming commerce within the previous six months. The data were analyzed using IBM SPSS Statistics through descriptive analysis, validity and reliability testing, classical assumption tests, and multiple linear regression analysis. The findings indicate that host attractiveness does not have a significant effect on impulse buying behavior, as demonstrated by a t-value of 1.543 and a significance value of 0.126. Similarly, interactivity does not significantly influence impulse buying behavior, with a t-value of 1.419 and a significance value of 0.159. In contrast, perceived enjoyment has a positive and significant effect on impulse buying behavior, with a t-value of 4.814 and a significance value of 0.001. These findings indicate that consumers’ pleasurable, entertaining, and emotionally engaging experiences are more influential in stimulating spontaneous purchases than host attractiveness or direct interaction. The study contributes to the literature on live-streaming commerce and provides practical implications for online sellers and marketers to prioritize enjoyable and engaging content strategies to encourage impulse buying.
The Influence of User-Generated Content (UGC) And Store Atmosphere on Purchase Decision Raida Syafira Azzahra; Safarudin Hisyam Tualeka
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 2 No. 2 (2026): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v2i2.62

Abstract

The rapid growth of coffee shop businesses in Indonesia, together with the increasing use of TikTok, has changed how consumers obtain information before making purchase decisions. However, Toko Kopi Jaya Malang presents an interesting case because its growth is not mainly driven by official TikTok promotion, but by organic user-generated content and the distinctive atmosphere offered in its stores. This study aims to examine the influence of User-Generated Content (UGC) and store atmosphere on consumers’ purchase decisions at Toko Kopi Jaya Malang. This research employed a quantitative approach with an explanatory research design. Data were collected from 215 respondents selected through purposive sampling and analyzed using IBM SPSS Statistics 31. The analysis involved classical assumption tests, multiple linear regression, and hypothesis testing. The results showed that UGC significantly influenced purchase decisions, p < .05, and store atmosphere also had a significant influence on purchase decisions, p < .05. Simultaneously, both variables significantly affected purchase decisions, with a coefficient of determination of R² = .637. This indicates that 63.7% of the variation in purchase decisions can be explained by UGC and store atmosphere. The study concludes that digital exposure through UGC and direct physical experience through store atmosphere are important factors in shaping consumer purchase decisions.    
Distress Prediction in Transportation-Logistics: Integrating Financial and Governance Factors Sri Sulasmiyati; Annisa Maghfirah
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 2 No. 2 (2026): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v2i2.64

Abstract

This study examines the influence of financial ratios and corporate governance mechanisms on financial distress in transportation and logistics companies listed on the Indonesia Stock Exchange over the 2019–2023 period. Financial performance is proxied by the Current Ratio (CR) for liquidity, Return on Assets (ROA) for profitability, and Debt-to-Equity Ratio (DER) for leverage, while Corporate Governance (CG) is measured through the proportion of independent commissioners and audit committee size. Financial distress is assessed using the Altman Z-Score. A purposive sampling technique yielded a final sample of 12 companies, generating 60 firm-year observations. Data were analyzed using descriptive statistics and inferential methods, including classical assumption tests, multiple linear regression, coefficient of determination, F-test, and t-test, with IBM SPSS Statistics version 26 employed for data processing. The empirical findings reveal that the five independent variables, when considered jointly, exert a statistically significant effect on financial distress. Individually, CR, ROA, DER, and the proportion of independent commissioners demonstrate significant partial effects, whereas audit committee size does not exhibit a statistically significant influence. By integrating financial ratios with corporate governance mechanisms, this study provides novel evidence on distress prediction in Indonesia’s transportation and logistics sector, offering theoretical enrichment to the literature on financial distress and practical guidance for managers and regulators in strengthening early‑warning systems.
The Relationship Between Business Ethics and Distribution Channels in Efforts to Increase Sales Volume at CV Aneka Jaya Ammar Abdillah s
IJBAMS: International Journal of Business Accounting Management Social Science Vol. 2 No. 2 (2026): August
Publisher : Manajemen Multitalenta Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.64530/ijbams.v2i2.66

Abstract

This study aims to examine the implementation of business ethics and the effectiveness of distribution channels in influencing sales volume at CV Aneka Jaya Malang. The study was motivated by a decline in sales volume from 90% in 2023 to 80% in 2024 and 70% in 2025, despite the company’s consistent application of ethical business practices and its established relationships with business partners. This study employed a descriptive qualitative approach using a single case study design. Data were collected through structured interviews, direct non-participant observation, and documentation involving the company’s President Director, Operations Manager, and representatives of three partner stores. Data validity was ensured through source triangulation, technique triangulation, and member checking. The findings indicate that business ethics, particularly honesty, transparency, fair pricing, product responsibility, effective complaint handling, and integrity in partnership relationships, contribute significantly to maintaining partner trust, customer loyalty, and purchase intentions. However, ethical practices alone were insufficient to sustain sales volume when distribution operations encountered technical constraints. The study found that aging delivery vehicles, traffic congestion, extreme weather, and delivery delays frequently caused product shortages at partner stores, resulting in missed sales opportunities. Meanwhile, the company’s centralized distribution system, inventory control, FIFO stock rotation, minimum stock thresholds, and the use of Transportation Management System (TMS) and GPS technologies supported product availability and distribution efficiency. The study concludes that business ethics and distribution channels play complementary roles in sustaining sales performance. Business ethics create trust and purchase intentions, while reliable distribution converts these intentions into actual transactions. Therefore, improving fleet reliability and digital inventory management is essential for restoring and strengthening sales volume sustainability.

Page 4 of 4 | Total Record : 35

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