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Fakultas Hukum dan Bisnis Digital Program Studi Manajemen Universitas Kristen Maranatha Jl. Prof. drg. Soeria Soemantri No.65, Sukawarna, Kec. Sukajadi, Kota Bandung, Jawa Barat 40164
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Vikara: Student Academic Journal of Business and Management
Published by Universitas Kristen Maranatha
ISSN : -     EISSN : 31105963     DOI : https://doi.org/10.28932/vikara
Core Subject : Economy, Humanities, Science, Social,
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Social Sciences
Vikara: Student Academic Journal of Business and Management adalah media publikasi ilmiah yang diterbitkan oleh Program Studi S-1 Manajemen Fakultas Hukum dan Bisnis Digital Universitas Kristen Maranatha Bandung. Vikara terbit secara berkala, 3 (tiga) kali dalam setahun, yaitu pada bulan September, Januari dan Mei. Vikara menerima artikel berupa hasil penelitian kuantitatif, kualitatif, dan berbagai karya ilmiah sejenis lainnya. Vikara terbuka bagi setiap mahasiswa, akademisi, praktisi, dan professional yang ingin berbagi ilmu dan inpirasi dalam Manajemen Pemasaran, Manajemen Keuangan, Manajemen Sumber Daya Insani, Manajemen Operasi, dan Kewirausahaan. Artikel yang dikirim belum pernah dimuat atau dalam proses penerbitan di media apapun. Artikel yang dimuat pada Vikara melalui proses double blind review dan besarnya similarity tidak melebihi 25%.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 15 Documents
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Studi kelayakan strategis dan finansial SFBilliard untuk meraih keunggulan bisnis Ferry Octaviana; Nur Nur
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 1 (2025): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i1.12901

Abstract

This study investigates the business potential of SFBilliard in Bandung, an emerging indoor sports venture. Its primary objective is to assess financial feasibility and business strategies through SWOT and capital budgeting analyses. Employing a descriptive quantitative methodology, data was collected from 122 respondents (general public, billiard players, and athletes) via questionnaires and semi-structured interviews with owners, employees, customers, and athletes at the research site in Pasteur, Bandung, during May-June 2024. Financial analysis revealed high project feasibility, indicated by a positive net present value (NPV) of IDR5,728,333,639, a rapid payback period (PP) of 24 months and 8 days, an internal rate of return (IRR) of 128.72% (exceeding the 35% cost of capital), and a profitability index (PI) of 3.8338. The initial investment required for equipment was estimated at IDR1,283,400,000. Furthermore, the SWOT analysis identified appropriate strategies to meet consumer demands, such as providing smoke-free areas, managing executive and VIP class types, and implementing digital systems for brand building. It is concluded that SFBilliard is financially viable for implementation and has the potential to become a leading destination for billiard enthusiasts in Bandung, with the implication that the recommended strategies will significantly support the business's growth and sustainability.
Faktor-faktor yang memengaruhi minat investasi pada pasar modal Vica Nastasia Tokii; Sri Zaniarti
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 1 (2025): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i1.13040

Abstract

The pandemic, that has hit Indonesia, has significantly changed people's activities, forcing them to stay at home. This has created a new trend of creating content on social media, such as TikTok, YouTube, and Instagram, which is mostly about sharing knowledge. These activities on social media can make someone popular and gain many followers, thus earning them the title of social media influencer. One of the types of information shared is education about the capital market. This study aims to analyse the influence of investment knowledge and social media influencers on students' interest in investing. The objective of this research is to examine the relationship between investment knowledge and social media influencers on students' interest in investing. The research method used multiple analysis processed using SPSS. The sampling technique in this study used simple random sampling, with a sample size of 152 respondents. The findings of this study partially indicate that investment knowledge does not influence investment intentions, while social media influencers do influence investment intentions. This shows that the influence of others, especially information obtained from social media such as influencers, greatly influences a person's decision to invest.
Pengaruh kesadaran merek, citra merek, dan kepercayaan konsumen pada minat membeli ulang Hans Ferdiwan; Kezia Kurniawati Nursalin
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 1 (2025): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i1.13115

Abstract

The low-cost carrier (LCC) sector has been increasingly developing in Indonesia, with Citilink as one of the prominent airlines. This study aims to assess the influence of brand awareness, brand image, and consumer trust on repurchase intention using a quantitative approach and multiple linear regression analysis. The sampling technique employed was purposive sampling with a total of 156 respondents. The results indicate that simultaneously, brand awareness, brand image, and consumer trust have a significant effect on repurchase intention. Similarly, not only brand awareness and brand image have an influence, but consumer trust also has an effect on repurchase intention. These findings imply that in enhancing repurchase intention in the airline industry, brand awareness and brand image, along with consumer trust, play a crucial role.
Visual aesthetic dan storytelling meningkatkan impulsive buying di media sosial Imanuella Gracia Maharani; Kezia Kurniawati Nursalin
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 2 (2026): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i2.13128

Abstract

The development of social media has driven changes in digital marketing strategies, particularly through visual and narrative elements. This study aims to analyze the influence of visual aesthetic and storytelling on impulsive buying among active Instagram and TikTok users, particularly among students at Maranatha Christian University. This research was conducted using a quantitative approach and multiple regression analysis. The sampling technique used was purposive sampling, with 175 respondents. The results showed that partially, visual aesthetics had no significant effect on impulsive buying, while storytelling had a significant effect. Simultaneously, visual aesthetics and storytelling together had a significant effect on impulsive buying. These findings emphasize the importance of storytelling as a key element in triggering impulsive buying decisions on digital platforms, rather than relying solely on visual appeal. This research provides practical implications for businesses and content creators in designing strong narrative-based digital marketing strategies that engage audiences emotionally.
Analisis IOS dan struktur modal terhadap nilai perusahaan sektor consumer goods Fransiscus Marcel Chris Danyarto; Yani Monalisa
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 2 (2026): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i2.13167

Abstract

This study aims to analyze the effect of the investment opportunity set (IOS) and capital structure (CS) on firm value (FV). The data were obtained from the annual financial reports of consumer goods companies listed on the Indonesia Stock Exchange (IDX) during the 2015-2019 period. This research employs a quantitative approach using secondary data. Out of a total of 61 consumer goods companies, 40 firms were selected as the sample and analyzed using multiple linear regression. The findings indicate that the variables market-to-book value of assets and debt-to-equity ratio have a partial effect on FV, whereas capital expenditure to book value of assets does not have a partial effect on FV. Simultaneous testing reveals that IOS and CS jointly exert a significant influence on FV, underscoring the importance of these factors in corporate financial performance.
Peran pemasaran media sosial dan citra merek terhadap minat beli Jasmine Jasmine; Chandra Kuswoyo
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 1 (2025): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i1.13193

Abstract

Social media-based marketing serves as an instrument that continues to evolve in supporting transactional activities in the modern era, while brand image reflects a perception shaped by past experiences and acquired information. Alongside the rapid growth of e-commerce systems, various online marketplace applications such as Shopee, Lazada, Tokopedia, Bukalapak, and Blibli have become increasingly popular among the public. The purpose of this study is to examine the influence of social media marketing and brand image on purchase intentions, using a sample of 100 respondents selected through purposive sampling. Data was analyzed using multiple linear regression, revealing that social media marketing and brand image collectively contributed 53.9% to purchase intention, whereas the remaining 46.1% was explained by other variables not included in this study.
Peran loyalitas pelanggan dalam memediasi kepuasan pelanggan terhadap niat berbelanja kembali Immanuel Candra Irawan
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 1 (2025): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i1.13210

Abstract

This study empirically examines the mediating role of customer loyalty in the relationship between customer satisfaction and repurchase intention within the context of modern retail stores in Nabire, Central Papua. Utilizing a quantitative methodology, data were collected via an online survey from 198 purposively sampled consumers and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings indicate that customer satisfaction exerts a significant positive influence on both customer loyalty and repurchase intention. Furthermore, customer loyalty significantly affects repurchase intention and fully mediates the relationship between satisfaction and repurchase behavior. The study concludes that loyalty serves as a pivotal psychological mechanism converting transient satisfaction into enduring repurchase intentions. These results imply that retailers in emerging markets like Nabire should implement strategies that not only enhance customer satisfaction but also systematically cultivate deeper loyalty to secure long-term consumer retention.
Mediating role of profitability in the relationship between institutional ownership and firm value: Evidence from Indonesia Giri Suseno; Endah Arianti Putri; Nurmala Sari; Willi Meilita; Jusniarty Sihite
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 2 (2026): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i2.13361

Abstract

This study examines the effect of institutional ownership on profitability and firm value, with profitability as a mediating variable, in manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2022, variable control is firm size and interest rate. The research sample includes 54 purposive-sampled manufacturing enterprises. Secondary data from IDX and company yearly financial statements is used. STATA version 17 is used for structural equation modelling (SEM) with bootstrapping data analysis. The study found that institutional ownership increases profitability (ROE) and firm value (PBV) at 5% and 10% significance levels, respectively. Profitability also increases company value at a 1% significance level. Profitability also mediates the effect of institutional ownership on firm value at the 10% significance level, indicating that institutional ownership can increase firm value through increased profitability. This study helps explain how institutional ownership boosts business value through profitability. This research has implications for regulators (OJK & IDX) and policymakers regarding corporate governance. Managers need to strengthen governance and transparency to maximize profitability and enhance company value. To better understand how institutional ownership affects business value, future research should expand variables, incorporate data from various industries, and conduct cross-country studies.
Pengaruh akuntabilitas pajak terhadap efektivitas administrasi pajak: Bukti dari negara-negara bagian barat daya, Nigeria Tajudeen Adejare Adegbite; Saliu Omotayo Ayinla; Adekunle Lukmon Lawal
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 2 (2026): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i2.13546

Abstract

Tax accountability is a crucial element in modern government administration, fostering transparency, fairness, democratic governance, efficiency, responsiveness, responsibility, and integrity which is based on citizens’ perception of government revenues and expected corresponding benefits. Therefore, this study explored how tax accountability affects tax administration effectiveness in southwestern states, Nigeria. The data were gathered from 9,600 respondents across all southwestern states, Nigeria which cut across eligible individual taxpayers and internal revenue service staff and analysed with Anova. The findings of the study showed that accountability and public trust have significant effect on tax administration in southwestern states, Nigeria. Also, it was discovered that transparency and trust also provided positive significant effect on effectiveness of tax administration. Furthermore, political accountability was found having positive influence on tax administration in southwestern states, Nigeria. Lastly, legal accountability was also discovered having positive effect on tax administration effectiveness. Conclusively, tax accountability has positive significant effect on tax administration in southwestern states, Nigeria. Based on the conclusion, it is recommended that to improve on transparency, government should allocate more tax revenue towards building infrastructure and social projects which will honourably encourage and enhance tax payment fulfilment by the taxpayers. This study also suggests that a well-structured tax administration system is crucial for establishing a tax framework built on a solid foundation for the effectiveness of tax administration in southwestern states, Nigeria.
Performa guru dalam perspektif kepemimpinan kepala sekolah dan lingkungan kerja Sance K. M. Waromi; Rony Setiawan
Vikara: Student Academic Journal of Business and Management Vol. 1 No. 2 (2026): Vikara: Student Academic Journal of Business and Management
Publisher : Universitas Kristen Maranatha

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.28932/vikara.v1i2.14084

Abstract

Teacher performance is one of the essential elements for the continuous improvement of education quality. This performance can be influenced by various organizational factors, including the work environment and leadership of the principal. This research has a scientific objective, namely to analyze the effect of these two variables on teacher performance at SMA Negeri 1 Timika using a quantitative associative research design, conducted with 49 civil servant teachers from the school as respondents. A closed questionnaire survey was one of the main techniques used to obtain all the targeted research data. Teacher performance was proven to be a positive result of the principal's leadership, which confirms that the direction, guidance, and support of leaders have an important influence on improving the performance of their subordinates. Teacher performance was also proven to be a positive result of the work environment, which indicates that a conducive work environment, especially harmonious working relationships, also strengthens teacher performance. Simultaneously, these two variables explain more than half of the variation in teacher performance, thus showing that organizational factors contribute substantially to the effectiveness of educators' work. These findings conclude that optimal teacher performance is the positive result of competent leadership and a conducive work environment. The implications of this study emphasize the need to strengthen school management, improve working conditions, and provide more optimal managerial support to encourage the continuous improvement of teacher professionalism.

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