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Contact Name
Hwihanus
Contact Email
JEA@untag-sby.ac.id
Phone
+628885017707
Journal Mail Official
JEA@untag-sby.ac.id
Editorial Address
JL. SEMOLOWARU NO 45 SURABAYA
Location
Kota surabaya,
Jawa timur
INDONESIA
JEA17: Jurnal Ekonomi Akuntansi
ISSN : -     EISSN : 25273264     DOI : 10.30996
JEA17 : Jurnal Ekonomi Akuntansi diterbitkan secara berkala, dua kali dalam setahun bulan April dan Oktober. Jurnal ini berisi Hasil karya Penelitian yang dilakukan oleh para dosen/mahasiswa/masyarakat yang ditulis dengan bahasa Indonesia dan bahasa Inggris. Jurnal Ekonomi Akuntansi ini diterbitkan oleh Fakultas Ekonomi Untag Surabaya, diharapkan dapat mewadahi karya para ilmuwan dlm penelitian dan mengembangkan ilmunya.
Articles 152 Documents
THE EFFECT OF DIFFERENTIATION STRATEGY, MARKET ORIENTATION, PRODUCT QUALITY, AND PRICE PERCEPTION ON COMPETITIVE ADVANTAGE IN THE TIKTOK SHOP MARKETPLACE Nidia Putri Callistasari; Lukita Tripermata; Lesi Hartati
JEA17: Jurnal Ekonomi Akuntansi Vol. 11 No. 1 (2026): April
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v11i1.133362

Abstract

The development of social media–based e-commerce has intensified competition among marketplaces, including TikTok Shop, which adopts a social commerce concept. This condition requires business actors to possess sustainable competitive advantages in order to survive in the dynamic digital market. This study aims to analyze the effect of differentiation strategy, market orientation, product quality, and price perception on the competitive advantage of the TikTok Shop marketplace among the community in Palembang City. This research employs a quantitative approach using a survey method. Primary data were collected through questionnaires distributed to active TikTok Shop users in Palembang City using purposive sampling techniques. Data analysis was conducted using the Structural Equation Modeling–Partial Least Squares (SEM-PLS) method. The results indicate that, partially, differentiation strategy has a positive and significant effect on the competitive advantage of the TikTok Shop marketplace. Market orientation has a positive and significant effect on competitive advantage. Product quality also has a positive and significant effect on competitive advantage. Furthermore, price perception has a positive and significant effect on the competitive advantage of the TikTok Shop marketplace.
THE IMPACT OF ENVIRONMENTAL POLICY IMPLEMENTATION AND CARBON TAX APPLICATION ON FOSSIL ENERGY CONSUMPTION AT PT SEMEN BATURAJA TBK Suci Rahma Dani; Rum Hendarmin; Reny Aziatul Pebriani
JEA17: Jurnal Ekonomi Akuntansi Vol. 10 No. 2 (2025): Oktober
Publisher : Universitas 17 Agustus 1945 Surabaya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.30996/jea17.v10i2.133363

Abstract

This study aims to analyze the effect of environmental policy implementation and carbon tax adoption on fossil energy consumption at PT. Semen Baturaja Tbk. This research is motivated by the high dependence of the cement industry on fossil energy, which contributes to increased carbon emissions, thereby requiring environmental policies and fiscal instruments to control energy consumption. This study uses a quantitative method with a Structural Equation Modeling–Partial Least Squares (SEM-PLS) approach. Data were collected through questionnaires distributed to 83 employees working in units related to energy and environmental management. The results show that environmental policy implementation has a positive and significant effect on fossil energy consumption, with a path coefficient of 0.335, a t-statistic value of 3.209, and a p-value of 0.001. Carbon tax adoption also has a positive and significant effect on fossil energy consumption, with a path coefficient of 0.314, a t-statistic value of 3.022, and a p-value of 0.003. Furthermore, the R-Square value of 0.305 indicates that both variables explain 30.5% of the variation in fossil energy consumption. These findings indicate that environmental policy implementation and carbon tax adoption play an important role in controlling fossil energy consumption and supporting corporate sustainability.