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Contact Name
I Gede Iwan Sudipa
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iwansudipa@instiki.ac.id
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+6281933054911
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iwansudipa@instiki.ac.id
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INDONESIA
KARMA
ISSN : -     EISSN : 30903238     DOI : https://doi.org/10.31598/karma
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Articles 11 Documents
The Influence of Price, Brand Image, and Brand Ambassador on Amaterasun's Purchase Decision Alya Sahara; Dhian Tyas Untari; M. Fadhli Nursal
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1820

Abstract

This research aims to analyze the influence of price, brand image, and brand ambassadors on the purchasing decisions of Amaterasun products, considering the growing consumer preference for skincare with high SPF and brand credibility. This study applies a quantitative approach using purposive sampling techniques. The research population consists of all Amaterasun consumers living in Galaxy Bekasi Selatan, with a sample size of 120 respondents. For data analysis and hypothesis testing, SPSS version 30 software was used. The research results reveal that price, brand image, and brand ambassadors have a significant positive partial effect on purchasing decisions. The simultaneous test also shows that price, brand image, and brand ambassador simultaneously influence the purchasing decision. The findings of this study provide insights for Amaterasun and similar skincare brands in optimizing pricing strategies, strengthening brand image, and selecting effective brand ambassadors to enhance consumer purchasing decisions.
Empirical Study on the Effect of Financial Distress, Audit Delay, and Audit Opinion on Auditor Switching in Indonesia’s Financial Sector Sindy Septiani; Beti Nurbaiti; Endah Prawesti Ningrum; Tutty Nuryati; Tri Yulaeli
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1821

Abstract

This research aims to analyze and test the influence of Financial Distress, Audit Delay, and Audit Opinion on Auditor Switching. This research method uses a quantitative type of research. The type and source of data in this research is secondary data in the form of financial reports of companies listed on the Indonesia Stock Exchange (IDX) for 2020-2023. The sampling technique used a purposive sampling method to obtain 61 samples of observation data. Data processing in this research used IBM SPSS (Statistical Product and Service Solution) version 25 software. The results of this research explain that financial distress has a positive effect on auditor switching, audit delay has no effect on auditor switching, and audit opinion has a positive effect on auditor switching. This research contributes to the literature by providing empirical insights into the factors influencing auditor switching in the financial sector, which can help improve corporate governance and auditing practices. Financial Distress may lead companies to switch auditors to regain investor trust, Audit Delay could signal inefficiencies affecting auditor retention, and Audit Opinion can shape stakeholders' perceptions, influencing auditor selection decisions.
Effectiveness of the Implementation of Ende Regency Regional Regulation Number 3 Year 2005 Regarding Business Place Arrangement and Development of Street Vendors Maria Yosepha Ina; Yohanes G. Tuba Helan; Hyronimus Buyanaya
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1822

Abstract

This study examines the effectiveness of the implementation of Ende Regency Regional Regulation Number 3 of 2005 concerning the Regulation of Business Premises and the Development of Street Vendors. This study uses an empirical legal approach by analyzing legal phenomena that occur in society. The study was conducted at Wolowona Market, Jln. Sultan Hasanudin, Kelurahan Rewarangga Selatan, Kecamatan Ende Timur, Kabupaten Ende, East Nusa Tenggara. The results showed that the implementation of this regulation was ineffective, because many street vendors continued to sell in prohibited areas such as roads, drainage, shop fronts, sidewalks, bus stops, terminals, and parking lots. The main factor of non-compliance was limited funds, which forced traders to choose strategic locations even if it violated regulations. The factors influencing the effectiveness of the regulation’s implementation include aspects of Rule, Opportunity, Capacity, Communication, Interest, Process, and Ideology. This study highlights the need for policy adjustments and better law enforcement mechanisms to balance regulatory compliance with the economic sustainability of street vendors.
2D Animation Learning Media: A Digital Solution to Support the Mathematics Learning Process at SD Triamarta Tabanan Daniel Goniansyah Libroto; Rizkita Ayu Mutiarani; Ni Putu Suci Meinarni
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1823

Abstract

The development of digital technology has opened up significant opportunities to enhance the quality of education through more interactive and engaging media. This study aims to design a 2D animation-based learning media for the topic of number lines, specifically for grade 3 students at SD Triamarta Tabanan. The design process involves three main stages: pre-production, production, and post-production, integrating appealing visual elements, clear narration, and interactive animations. The media is designed with a flat design approach to create visuals that are simple yet effective, utilizing bright colors, sans-serif typography, and friendly characters. This study concludes that 2D animation can serve as an innovative solution in education, with the potential to be applied to other topics in basic education.
Pemodelan Keputusan Pemilihan Aplikasi Streaming Musik Terpopuler di Kalangan Mahasiswa Menggunakan Metode ROC dan TOPSIS Ni Nyoman Asti Sri Wahyuni; Ni Nyoman Sucianta Pertiwi; Ni Nyoman Ayu Intan Pratiwi
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1824

Abstract

Penelitian ini bertujuan untuk mengembangkan model keputusan dalam penentuan aplikasi streaming musik terpopuler khususnya pada kalangan mahasiswa dalam memilih alternatif terbaik berdasarkan berbagai kriteria. Penelitian ini menggunakan pendekatan Rank Order Centroid (ROC) untuk pembobotan kriteria dan Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) dalam perankingan alternatif. Data dikumpulkan dari mahasiswa melalui survei online, dengan kriteria yang mencakup biaya berlangganan (C1) , kemudahan penggunaan (UI/UX) (C2), kualitas audio (C3) , Fitur tambahan (C4), kustomisasi playlist (C5). Analisis pengambilan keputusan dilakukan untuk menentukan aplikasi yang paling sesuai dengan preferensi mahasiswa, mengidentifikasi faktor-faktor yang paling mempengaruhi pilihan mahasiswa. Hasil penelitian menunjukkan alternatif aplikasi Spotify (A1) sebagai alternatif terbaik pilihan mahasiswa.
How eWOM Influences Moroccan Consumers' Buying Decisions? Exploring The Power of Reviews, Influencers, and Social Media Mohamed Bouaddi; Siham Khaldi
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 1 (2025): KARMA - April 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i1.1831

Abstract

This study analyzes the impact of electronic word-of-mouth (eWOM) on the purchase decision of Moroccan consumers, focusing on online reviews, influencer recommendations, and social media comments. Using a quantitative approach with an online questionnaire addressed to 100 Moroccan consumers, the results show that these three factors significantly influence purchasing decisions, with respective path coefficients of 0.52, 0.47, and 0.61. The study reveals that businesses should encourage positive reviews, proactively manage negative feedback, collaborate with credible influencers, and foster interactions on social media. eWOM plays a key role in Moroccan consumers' purchasing decisions, and strategically managing these elements can enhance engagement and positively influence buying behaviors.
Pemetaan Interaktif Destinasi Wisata Jawa Timur Menggunakan WebGIS Berbasis React dan Leaflet.js Muhammad Rizal H; Fajar Apriyad; Muhammad Ichfan Askar; Wisda Wisda; Mursalim Mursalim
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 2 (2025): KARMA - August 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i2.1929

Abstract

Ketersediaan informasi pariwisata yang lengkap dan interaktif masih menjadi masalah di Jawa Timur, karena platform digital umum seperti Google Maps belum menyajikan detail terkait kategori wisata, deskripsi, maupun distribusi tematik. Untuk menjawab permasalahan tersebut, penelitian ini mengembangkan sistem informasi geografis berbasis web (WebGIS) menggunakan React.js dan Leaflet.js yang mampu menyajikan peta interaktif destinasi wisata Jawa Timur. Sistem menampilkan informasi berupa nama destinasi, kategori, lokasi administratif, dan deskripsi singkat yang terintegrasi dalam peta digital. Hasil pengujian menunjukkan bahwa sistem dapat membantu pengguna menjelajahi informasi wisata secara visual dan interaktif, serta dinilai cukup intuitif berdasarkan uji coba pengguna. Dengan demikian, penelitian ini tidak hanya berhasil membangun media digital promosi wisata, tetapi juga membuka peluang bagi pengembangan lanjutan melalui integrasi data real-time dan evaluasi usability berskala lebih luas.
Analisis Kelayakan Ekonomi Teknik Paket Pembangunan Jembatan Takisung Provinsi Kalimantan Selatan Theriqa Farah Dibah Iftitah; Septia Rona Puspita Gaby; Budi Kurniawan
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 2 (2025): KARMA - August 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i2.1948

Abstract

Pembangunan infrastruktur transportasi, khususnya jembatan, memiliki peran strategis dalam meningkatkan konektivitas wilayah, mempercepat pertumbuhan ekonomi, dan menunjang sektor pariwisata. Jembatan Takisung di Kabupaten Tanah Laut, Provinsi Kalimantan Selatan, merupakan akses utama menuju destinasi wisata Pantai Takisung yang mengalami kerusakan akibat abrasi air laut. Kondisi ini menimbulkan keterbatasan fungsi jembatan dalam mendukung mobilitas masyarakat dan distribusi ekonomi lokal. Penelitian ini bertujuan menganalisis kelayakan ekonomi teknik pembangunan Jembatan Takisung dengan memastikan manfaat proyek lebih besar daripada biaya yang dikeluarkan. Analisis dilakukan menggunakan metode Discounted Cash Flow (DCF) dengan parameter Net Present Value (NPV), Benefit Cost Ratio (BCR), dan Internal Rate of Return (IRR). Hasil penelitian menunjukkan bahwa pada tahun 2025 nilai NPV sebesar Rp -23,99 miliar, namun berubah menjadi positif Rp 282,11 juta pada tahun 2038. Nilai BCR awalnya 0 pada 2025, meningkat menjadi 1,01 pada 2038, sedangkan IRR yang bernilai -0,026 pada 2025 mencapai titik NPV = 0 pada 2041. Dengan biaya pembangunan Rp 30,30 miliar, proyek ini diprediksi menghasilkan manfaat bersih dari penghematan Biaya Operasional Kendaraan (BOK) sebesar Rp 12,82 miliar pada tahun 2045. Temuan ini menegaskan bahwa pembangunan Jembatan Takisung layak secara ekonomi dalam jangka panjang, meskipun membutuhkan periode waktu cukup lama untuk mencapai titik balik manfaat.
Challenges of Community Based Security Approaches Among Communities in Gombe and Adamawa State Kallah Abare Yunusa; Jude A. Momodu; Saheed B. Owonikoko; Francis Awodoyin
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 2 (2025): KARMA - August 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i2.1954

Abstract

Since the end of the Cold War in the early 1990s, security has become increasingly fragile in many developing regions, particularly Sub-Saharan Africa, which continues to face violent conflicts and organized crimes. The nature of war has shifted from interstate to intrastate conflicts, often manifesting as insurgencies led by Non-State Armed Actors (NSAAs). Data from the Council on Foreign Relations’ Invisible Armies Insurgency Tracker recorded 72 active insurgencies across 45 countries by 2012, with the majority occurring in Asia and Africa. The consequences of these insurgencies are devastating, affecting societies, economies, and governance systems. Visible impacts include civilian casualties, destruction of infrastructure, and limited access to health and education facilities. Intangible impacts are equally severe, including the collapse of state institutions, eroded trust in government, broken social relationships, and widespread psychological trauma. Addressing both categories of impacts is essential for recovery and stability. This paper specifically analyzes challenges of community-based security approaches (CBASM) in Gombe and Adamawa States. Relying on secondary data and guided by functionalist theory, the study reveals that while community security models provide localized responses to insecurity, they remain insufficient without formal collaboration. Therefore, the research recommends enhanced partnerships between CBASM initiatives and government security agencies to jointly address the root causes, effects, and risks of conflict and violence. Advocacy, community engagement, and integration of CBASM into broader governance frameworks are essential to ensuring sustainable peace and security in fragile contexts.
Tourism Entrepreneurship as An Employment Opportunity For University Graduates in Nigeria Muhammad Sani Yakubu
Karya Ilmiah dan Inovasi Mahasiswa Multidisiplin Vol. 1 No. 2 (2025): KARMA - August 2025
Publisher : Institut Bisnis dan Teknologi Indonesia (INSTIKI)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31598/karma.v1i2.1977

Abstract

Tourism industry is the fastest growing industry in the world and the most viable avenue for job generation for graduates who are entrepreneurial oriented. Although this should be the case, tourism development in Nigeria is still at its lowest compared to international tourist attractions such as those in USA, UAE, or Europe. The different successive administrations of Nigeria government over the years have been adamant in coming up with a worthwhile strategy that could make tourism industry an employment hub. Though the industry has been providing jobs for thousands of graduates every year, this is just a tip of an ice-bag. Currently, the industry is struggling because of insecurity, poor transportation, and wide-skills gap from among others. However, the industry has the potential of providing jobs and entrepreneurial avenues for millions of graduates if only the government in partnership with the private sector could give it a second thought.

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