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DIMENSIA (Diskursus Ilmu Manajemen STIESA)
Published by Sekolah Tinggi Ilmu Ekonomi Sutaatmadja
ISSN : 16931866     EISSN : 28278283     DOI : -
Core Subject : Economy,
Economics, Econometrics & Finance
Setiap penerbitan minimal terdiri dari 5 judul artikel terkait rumpun ilmu manajemen yang terdiri dari: manajemen keuangan dan pasar modal, manajemen SDM dan keperilakuan, manajemen operasional, manajemen pemasaran, manajemen stratejik.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "Vol. 20 No. 02 (2024): September" : 5 Documents clear
The Impact of Sustainability Practices and Customer Satisfaction on Customer Loyalty in Major Coffee Chains in Indonesia Kuncorosidi Kuncorosidi; Anadyas Putri Mulya Wijaya; Jojo Jojo
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
Publisher : STIESA Press

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Abstract

This study aims to analyze the impact of sustainability practices and customer satisfaction on customer loyalty in major coffee chains in Indonesia. The data analyzed was the result of a questionnaire filled out by 100 respondents who had bought Kopi Janji Jiwa. This study uses descriptive methods and quantitative research types. Using primary data, namely through questionnaires, and secondary data, namely through literature study sources. In sampling, the techniques used are non-probability sampling and purposive sampling techniques, which involve distributing questionnaires to respondents. The data analysis technique used in this study is multiple regression analysis, using classical assumption tests and hypothesis tests. The results of this study prove that there is a simultaneous overall influence between the impact of sustainability practices and customer satisfaction on customer loyalty. Partially, the impact of sustainability practices has a significant effect on customer loyalty, while partially, customer satisfaction has no significant effect on customer loyalty.
THE INFLUENCE OF ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) PERFORMANCE ON FIRM VALUE WITH THE FIRM LIFE CYCLE AS A MODERATING VARIABLE Nunik Nurmalasari; Regina Zahra Kirana
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
Publisher : STIESA Press

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Abstract

The primary objective of companies today is not only to maximize financial profits but also to achieve sustainability through Environmental, Social, and Governance (ESG) performance, which has become a critical factor in determining overall company value. The impact of ESG performance on firm value, however, may vary depending on the firm's life cycle stage, including the phases of establishment, growth, maturity, and decline. This study aims to examine the moderating role of the firm life cycle in the relationship between ESG performance and firm value. ESG performance is measured using the ESG score by the number of ESG disclosures, while firm value is assessed through Tobin’s Q. The firm life cycle is evaluated using two proxies: Retained Earnings to Total Assets (RE/TA) and Retained Earnings to Total Equity (RE/TE). A sample of 27 companies listed in the IDX ESG Leaders Index for the 2022-2023 period, resulting in 54 observations, was analyzed using purposive sampling. The study employs classical assumption tests, panel data regression, hypothesis testing, and moderated regression analysis (MRA) with Eviews12. The results indicate that ESG performance significantly influences firm value. Additionally, the firm life cycle, as measured by RE/TA, positively moderates the relationship between ESG performance and firm value, while RE/TE shows a negative moderating effect. These findings suggest that companies should prioritize improving their ESG performance, particularly during certain stages of the life cycle, to maximize their value.
The Influence of Destination Image and Price on Tourist Satisfaction Devy Widya Apriandi; Rika Akana
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
Publisher : STIESA Press

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Abstract

This study aims to analyze the influence of destination image and price on tourist satisfaction at Floating Market Lembang, a popular tourist destination in Bandung known for its unique concept of a floating market, natural atmosphere, and various attractions and facilities. In this study, destination image refers to tourists' perceptions of the attractiveness, beauty, and facilities of the destination, while price relates to tourists' perceptions of the price appropriateness in comparison to the quality of services received. The research method used is quantitative, with data collected through questionnaires distributed to tourists who have visited Floating Market Lembang. The data analysis technique employed is multiple linear regression to determine the extent to which destination image and price variables influence tourist satisfaction. The results show that destination image and price significantly affect tourist satisfaction. Destination image has a greater positive impact compared to price. This indicates that tourists' perceptions of the quality and attractiveness of the destination play a crucial role in determining their satisfaction levels. In conclusion, Floating Market Lembang management should continuously enhance the destination's image and ensure that the prices offered are in line with the quality of services provided to increase tourist satisfaction.
THE INFLUENCE OF INSTAGRAM SOCIAL MEDIA ON TOURIST VISITING INTERESTS (CASE STUDY IN CIBEUSI TOURISM VILLAGE, CIATER DISTRICT, SUBANG REGENCY) Bismantara Bismantara; Bedy Andriansyah
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
Publisher : STIESA Press

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Abstract

Social media plays an important role in modern human life, not only as a means of communication but also as a platform for sharing information and experiences. Instagram, as one of the most popular social media platforms, has become an effective tool in promoting tourist destinations, which tends to have an impact on tourist interest in visiting. The purpose of this study was to determine and measure the extent to which Instagram social media influences tourist interest in visiting, with a case study focus on Cibeusi Tourism Village, Ciater District, Subang Regency. The unit of analysis of this study is tourists in Subang Regency in 2024. The method in this study uses quantitative data and descriptive verification statistics. The sampling technique used questionnaires, literature studies and observations using 80 respondents from tourists in Subang Regency. The analysis tests used in this study were classical assumption tests, simple linear regression tests, and hypothesis tests using the SPSS program. The results of this study based on the results of a survey of Instagram social media influencing visiting interest by 61.5%, it can be concluded that Instagram social media for tourists in Subang Regency is very good.
THE EFFECT OF INSTITUTIONAL OWNERSHIP AND BOARD CHARACTERISTICS ON EARNINGS MANAGEMENT Estu Widarwati; Vidia Apriliani
DIMENSIA (Diskursus Ilmu Manajemen STIESA) Vol. 20 No. 02 (2024): September
Publisher : STIESA Press

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Abstract

This study is based on institutional ownership. The existence of institutional ownership in a company is considered to be an effective monitoring tool in every decision taken by management. Institutional ownership will encourage increased monitoring to optimize management performance. This study aims to test the effect of institutional ownership and board characteristics on earnings management. In measuring institutional ownership (X1) using institutional ownership. Board characteristics measurement uses two proxies, namely board age and number of board meetings (X2), then earnings management measurement (Y) uses discretionary accruals, and leverage measurement (C) uses Debt on Assets Ratio (DAR). The sample used in this study were 12 consumer goods industry companies with sub-sectors of food and beverage, pharmaceutical, cigarette, cosmetics and household goods industries listed on the IDX in 2021-2023 and there were 36 observations. The study uses panel data regression analysis by applying Eviews12. The sampling technique used in determining the sample uses purposive sampling. Data collection techniques use literature studies and documentation. The results of this study indicate that institutional ownership has no effect on earnings management. For testing board characteristics proxied using board age, it has no significant effect on earnings management, while testing board characteristics proxied using the number of board meetings has a significant effect on earnings management. For testing leverage, it has no significant effect on earnings management. Thus, the findings of this research have implications that companies must implement institutional ownership to increase more optimal monitoring of management performance. So it can reduce management's desire to carry out earnings management.

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