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Contact Name
Febri Adi Prasetya
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aqham.elashfa@gmail.com
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Pusat Riset dan Inovasi Nasional Lembaga Pengembangan Kinerja Dosen Perum. Bumi Pucang Gading, Jl. Watu Nganten 1 No. 1-6 Desa Batursari Kec. Mranggen, Jawa Tengah ; Email : info@lpkd.or.id
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Jawa tengah
INDONESIA
Jurnal Publikasi Ekonomi dan Akuntansi
ISSN : 28089391     EISSN : 28089006     DOI : 10.51903
Core Subject : Economy, Science,
Accounting: Akuntansi Keuangan, Akuntansi Manajemen, Akuntansi Pajak, Audit, Akuntansi Biaya, Akuntansi Sektor Publik, Akuntansi UMKM. Economics: Ekonomi Makro, Ekonomi Mikro, Ekonomi Perkotaan, Penilaian Properti, Ekonomi Islam, Lembaga Keuangan Perbanka Manajemen: Manajemen Pemasaran, Manajemen Strategik, Manajemen Kuangan, Manajemen Sumberdaya Manusia, Manajemen Sektor Publik.
Articles 369 Documents
Pengaruh Brand Ambassador, Brand Image, Dan Customer Experience Terhadap Keputusan Pembelian Produk Scarlett Di Kota Batam Haifa, Cecilia Putri; Hikmah , Hikmah
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6432

Abstract

The study is to examine how Scarlett's product purchase decisions in Batam City are influenced by brand ambassadors, brand image, and customer experience. Purposive sampling techniques were used to choose a sample of 204 customers who had used Scarlett goods. Multiple linear regression models, together with data quality, classic assumptions, influence, and hypothesis tests, were used to examine the gathered data. According to the results of linear regression research, brand ambassadors positively influenced purchase decisions by 21.6%, brand image by 20.9%, and customer experience by 47.7%. These three factors taken together may explain 73.9% of the variances in purchasing choices, according to the determination coefficient (R²). T and Test F demonstrate that Scarlett's choice to buy a product in Batam City is positively and significantly influenced by brand ambassadors, brand image, and customer experience, both alone and together. These results offer valuable information for beauty sector product marketing strategies.
Pengaruh Pemahaman, Kepedulian, Dan Keterlibatan Terhadap Penerapan Green Accounting Dalam Konteks University Social Responsibility Margaretha, Florensia; Tipa, Handra
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6460

Abstract

This study scrutinizes the influence of knowledge, environmental concern, and active engagement on the implementation of green accounting within the framework of University Social Responsibility (USR) across higher education institutions in Batam. Adopting a quantitative approach, empirical data were garnered through a survey targeting accounting faculty and students at Universitas Internasional Batam, Universitas Batam, and Universitas Universal. Utilizing a stratified random sampling technique, 92 respondents were recruited, with the resulting data processed via multiple linear regression analysis. The findings reveal that intellectual comprehension and active involvement serve as primary determinants that significantly drive green accounting practices. Conversely, the aspect of environmental concern, when examined partially, fails to exert a meaningful statistical impact on institutional environmental policies. Nevertheless, viewed collectively, the synergy between literacy, ecological empathy, and tangible participation emerges as a pivotal prerequisite for a successful USR system. These results underscore that the transition toward a "green campus" cannot merely rely on passive sentiments of concern; rather, it necessitates cognitive maturity and direct involvement from the entire academic community. Consequently, universities are encouraged to formulate more integrative sustainability policies, prioritizing technical education and collaborative spaces to optimize accountable environmental governance.
Pengaruh Kualitas Produk, Brand Image, dan Promosi Terhadap Keputusan Pembelian Pada Plafon PVC Merek Shunda di Batam Wiewin Wiranata; Mauli Siagian
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6475

Abstract

The rapid development of the property sector in Batam City has driven the increasing public demand for superior quality building materials. However, intense competition requires companies to pay attention to marketing factors that can influence consumer purchasing decisions. This study aims to analyze the influence of product quality, brand image, and promotion on purchasing decisions for Shunda brand PVC ceilings in Batam City. The research method used is a descriptive quantitative approach with a population of consumers who have purchased and used Shunda brand PVC ceilings. The sampling technique used purposive sampling with a total of 204 respondents. Data collection was carried out through questionnaires, then analyzed using validity and reliability tests, classical assumption tests, multiple linear regression analysis and hypothesis testing. The results of the multiple linear regression analysis show that product quality influences purchasing decisions with a contribution of 20.2%, brand image influences with a contribution of 35.4%, and promotion contributes 21.8% to purchasing decisions. The coefficient of determination (R2) analysis reveals that product quality, brand image, and promotion are able to explain 79.8% of the variation in purchasing decisions for Shunda brand PVC ceilings in Batam City. The results of the t-test and F-test found that product quality, brand image, and promotion, both partially and simultaneously, had a significant influence on purchasing decisions for Shunda brand PVC ceilings in Batam City.
Dampak Citra Negara Asal Terhadap Niat Beli Pada Pasar Ponsel Pintar Melalui Citra Dan Sikap Merek Editya, Aurellsya Jessica Putri; Rahayuningtyas , Tri Esti
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6512

Abstract

This study aims to analyze the influence of country of origin on consumers’ purchase intention in the smartphone market by considering brand image and attitude toward the brand as mediating variables. Specifically, this research seeks to explain how perceptions of a product’s country of origin contribute to the formation of brand image and shape consumers’ attitudes toward the brand. In addition, this study examines the direct effect of country of origin on purchase intention, as well as the indirect effects through brand image and attitude toward the brand. A quantitative research approach was employed using an online questionnaire as the data collection technique. The respondents consisted of 244 active smartphone users in Indonesia aged between 17 and 40 years. The data were analyzed using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method with SmartPLS 4 software. The results indicate that all proposed hypotheses are supported. Country of origin has a positive and significant effect on brand image, attitude toward the brand, and purchase intention. Furthermore, brand image and attitude toward the brand significantly influence purchase intention. The findings also confirm the presence of mediating effects, including both partial mediation and sequential mediation, in which country of origin affects brand image, subsequently shapes attitude toward the brand, and ultimately enhances consumers’ purchase intention. Theoretically, this study contributes to the consumer behavior literature by reinforcing the role of country of origin as a strategic extrinsic cue that operates through a hierarchical evaluation process involving cognitive and affective components. Practically, the findings suggest that smartphone companies should integrate country-of-origin cues with brand positioning strategies and communication efforts aimed at strengthening brand image and fostering positive consumer attitudes to improve purchase intention in a highly competitive market.
Pengaruh Desain Produk Citra Merek Dan Pengalaman Pelanggan Terhadap Keputusan Pembelian Roti’o Di Kota Batam Rintan, Rintan; Suhardi, Suhardi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6518

Abstract

This study aims to examine the effect of product design, brand image, and customer experience on purchasing decisions of Roti’O products in Batam City. This research employs a quantitative approach with a causal associative method. The population consists of consumers who have purchased Roti’O products in Batam City, with a sample of 204 respondents selected using purposive sampling. Data were collected through questionnaires using a Likert scale and analyzed using SPSS version 31. The data analysis methods include validity test, reliability test, classical assumption test, multiple linear regression analysis, coefficient of determination, as well as hypothesis testing using t-test and F-test. The results indicate that product design, brand image, and customer experience partially have a positive and significant effect on purchasing decisions of Roti’O in Batam City. Simultaneously, these three variables also have a positive and significant effect on purchasing decisions. This study is expected to provide useful insights for companies in developing effective marketing strategies.
Pengaruh Pajak, Kepemilikan Asing, Intangible Asset Terhadap Transfer Pricing Dimoderasi Ukuran Perusahaan Pada Farmasi Manufaktur BEI 2020-2024 Aryfianti, Desi; Pardede, Tiolina Evi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6729

Abstract

This study aims to comprehensively examine the effect of the effective tax rate, foreign ownership, and intangible assets on transfer pricing practices, with firm size serving as a moderating variable, in pharmaceutical manufacturing companies listed on the Indonesia Stock Exchange during the 2020–2024 period. The research adopts a quantitative approach and applies a purposive sampling technique, resulting in a final sample of 10 companies that meet the predetermined criteria. Panel data regression analysis with moderation effect testing is employed to evaluate both direct and interaction effects among the variables. The empirical findings reveal that the effective tax rate and intangible assets do not exert a statistically significant influence on transfer pricing practices. In contrast, foreign ownership demonstrates a significant negative effect, indicating that higher levels of foreign shareholding tend to reduce the intensity of transfer pricing activities. Moreover, firm size does not moderate the relationship between the effective tax rate and intangible assets with transfer pricing, but it significantly strengthens the association between foreign ownership and transfer pricing. These results imply that within Indonesia’s highly regulated pharmaceutical industry, transfer pricing decisions are more strongly driven by ownership structure, corporate governance mechanisms, and the complexity of intra-group transactions rather than by tax minimization incentives alone. Overall, this study is expected to contribute to the enrichment of transfer pricing literature, provide empirical evidence in emerging market contexts, and offer valuable insights for policymakers and tax authorities in designing more effective regulatory frameworks and supervision strategies.
Pengaruh Harga, Promosi Dan Event Marketing Terhadap Keputusan Pembelian : Studi pada Konsumen Erigo di Jakarta Barat Salsabillah, Avifah; Vildayanti, Rina Ayu
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6847

Abstract

This study aims to analyze the influence of price, promotion, and event marketing on consumer purchasing decisions for Erigo products in West Jakarta. In the increasingly competitive fashion industry, companies are required to design effective marketing strategies to attract consumer interest and improve purchasing decisions. This research employed a quantitative approach using a survey method. The research sample consisted of 100 respondents who were consumers of Erigo products in the West Jakarta area. The sampling technique used was non-probability sampling with an accidental sampling method. Data collection was carried out through questionnaires distributed to respondents using a Likert scale to measure their perceptions of the research variables. The collected data were then processed and analyzed using SPSS version 26 through descriptive statistical analysis and hypothesis testing. The results of the study indicate that price, promotion, and event marketing have a significant influence on consumer purchasing decisions. These findings suggest that appropriate pricing strategies, effective promotional activities, and attractive event marketing programs can increase consumer interest and influence purchasing decisions for Erigo products. This study is expected to provide valuable insights for companies in developing more effective marketing strategies to enhance competitiveness and strengthen brand positioning in the market.
Pengaruh Persepsi Harga, Promosi dan Brand Image Terhadap Keputusan Pembelian : Studi pada Konsumen Sepatu Converse di Jakarta Barat Tazkiyah, Umi; Vildayanti, Rina Ayu
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6848

Abstract

This study aims to analyze the influence of price perception, promotion, and brand image on purchasing decisions for Converse shoes in West Jakarta. In the increasingly competitive fashion industry, companies are required to understand the factors that influence consumer behavior in making purchasing decisions. This research employed a quantitative approach using a survey method. Data were collected through questionnaires distributed to 100 respondents who were consumers of Converse shoes in the West Jakarta area. The sampling technique used was non-probability sampling with an accidental sampling approach. The research instrument used a Likert scale to measure respondents' perceptions of price perception, promotion, brand image, and purchasing decisions. The collected data were analyzed using SPSS version 26 through descriptive statistical analysis and hypothesis testing. The results indicate that price perception, promotion, and brand image have a significant influence on purchasing decisions for Converse shoes in West Jakarta, both partially and simultaneously. These findings suggest that appropriate price perceptions, effective promotional strategies, and a strong brand image can increase consumer interest and purchasing decisions. Therefore, companies should strategically consider these factors in designing marketing strategies to enhance competitiveness and strengthen consumer loyalty.
Manajemen Funderaishing Wakaf Tunai Di Lembaga Lelang Sertifikat Wakaf Abd. Wafi
Jurnal Publikasi Ekonomi dan Akuntansi Vol. 6 No. 2 (2026): Mei : Jurnal Publikasi Ekonomi dan Akuntansi
Publisher : Pusat Riset dan Inovasi Nasional

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.51903/jupea.v6i2.6886

Abstract

Discussions on waqf have generally focused on fixed assets such as mosques, land, buildings, schools, and Islamic boarding schools. However, the increasing need for cash funds in modern society to improve economic welfare has encouraged the emergence of innovations in the form of cash waqf. One of the efforts to manage cash waqf is through fundraising activities, which involve collecting funds from individuals, organizations, and legal entities. This study aims to analyze the fundraising strategy of waqf as a source of funding for the construction of the Al-Ittihad Madrasah building through a waqf certificate auction mechanism. This research uses a qualitative method with a descriptive-analytical approach. The data are presented in the form of written descriptions rather than numerical or statistical data, explaining phenomena based on the data obtained from the research findings. Data collection techniques include observation, interviews, and documentation.The results of the study show that the management of cash waqf fundraising through a waqf certificate auction institution has its own characteristics, including the waqf management system, fundraising management strategies, and the utilization of digital media in the modern era to reach a wider community. In addition, the program has received positive responses from the community and local leaders. The existence of this waqf certificate auction institution also provides a solution for the community to participate in development while making it easier to engage in charitable investment for the hereafter.