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Jurnal Manajemen dan Kewirausahaan (JMDK)
Published by Universitas Merdeka Malang
ISSN : 23019093     EISSN : 25408259     DOI : https://doi.org/10.26905/jmdk
Core Subject : Science,
Decision Sciences, Operations Research & Management
Jurnal Manajemen dan Kewirausahaan is a periodical issue containing information and analysis related to management science and entrepreneurship. This journal is of a popular scientific nature that includes both theoretical and empirical research.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol. 12 No. 2 (2024): December (2024)" : 10 Documents clear
Tax Assistant Mediation in The Behavioral Model of Tax Compliance in MSMEs Ira Murwenie; Ramayani - Yusuf; Gunardi - Gunardi; Tatiek Ekawati Permana
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12455

Abstract

This research examines how tax assistants, tax management, and the final PPh tax incentives (PP 23/2018) might increase Bandung Regency SMEs' tax knowledge and compliance. The quantitative descriptive research technique used simple random selection for MSMEs with active NPWP status at the DJP KPP office in Bandung Regency. This research uses PLS SEM and SEMPLS3 software to analyze 132 MSMEs in agricultural, culinary, and fashion. Tax management mediated by a tax assistant has a 17.7% favorable impact on tax compliance. Tax Assistant improves tax compliance by 0.626, or 62.6%. Tax Management (TMP) improves the Tax Assistant (TEA) by 55.0%. This research concludes that the low level of SME tax compliance in Bandung Regency is more due to a lack of knowledge in techniques for calculating, paying, and reporting MSMEs final income tax (PPh), where a tax assistant becomes very important in aiding management in MSMEs tax compliance, and that the findings are consistent with the Expected Utility Tax Compliance Theory
Holistic Approach in Natural Dye Batik Customer Loyalty based on Social, Environmental, Service, Price Awareness Through Customer Satisfaction Wahyu Nugroho; Endang Tjahjaningsih
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12473

Abstract

Customers' loyalty in the alami batik industry is influenced by holistic principles based on social and cultural factors, environmental awareness, service quality, and price. Tests were conducted to determine the relationship between factors that influence customer satisfaction and loyalty. The calculation results show a significant relationship between variables. Environmental awareness has a strong positive impact on price perception (path coefficient = 0.696, t-statistic = 6.174), indicating that environmentally conscious customers are willing to pay more for environmentally friendly products. Service quality significantly affects customer satisfaction (path coefficient = 0.316, t-statistic = 2.213), highlighting the importance of good service in enhancing customer experience. Price also shows a strong positive effect on customer satisfaction (path coefficient = 0.603, t-statistic = 4.142), emphasizing that competitive and fair prices enhance customer satisfaction. Social and cultural factors affect service quality (path coefficient = 0.416, t-statistic = 2.763), enhancing customer perceptions of the overall service experience. Furthermore, customer satisfaction greatly influences customer loyalty (path coefficient = 0.811, t statistic = 15.054). The holistic approach shows that customer satisfaction and loyalty to natural dye batik products are influenced by the synergy of socio-cultural factors, environmental awareness, service quality, and price. The integration of these four constructs creates a complete customer experience, strengthening emotional relationships and sustainability values, thereby encouraging long-term loyalty.
A Consumer Experience and Luxury Brand Perception on Brand Love and Intention to Purchase Elsa Fitriana; Meylani Tuti
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12810

Abstract

The purpose of this study is to ascertain how premium brands and consumer experience affect brand loyalty and intention to repurchase. Customers of Berrybenka who have interacted more than twice make up the study's population. Purposive sampling was used in the sampling strategy, with a sample of just 200 Berrybenka product users chosen. Using smartPLS software, the data analysis method applies a structural equation model. The study's conclusions have substantial theoretical ramifications since they demonstrate the beneficial effects of luxury brands and customer experiences on brand love, as well as the importance of brand love in relation to repurchase intention. This highlights the significance of favorable encounters and opulent imagery in cultivating brand loyalty among consumers. With the help of this research, businesses may create strategies that maximize the customer experience, luxury brand, and brand love in order to boost the likelihood that customers would make repeat purchases. These tactics are essential to a company's long-term success in the fashion or luxury product industries
Stuck in the Experience: How Tiktok Shop Leverages Perceived Interactivity, Immersion, and Enjoyment in Purchase Decisions Nisrina Hamid; Indri Hapsari; Sri Wani
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.12913

Abstract

Initially a social media platform, TikTok has evolved into the most extensively downloaded medium for product promotion and sales, prompting both endorsement and critique. This study aims to explore the impact of enjoyment as a mediating variable between perceived interactivity, immersion, and buying decisions utilizing SEM-PLS analysis. Findings reveal that perceived interactivity and immersion significantly and positively influence enjoyment, yet perceived interactivity fails to significantly impact purchase decisions positively. Notably, enjoyment as a mediating variable demonstrates mediating effects on purchase decisions, with distinct degrees of mediation, including partial and full mediation.
Sustainability of SMEs In Madiun City: The Role of Business Networks and Absorptive Capacity Ardianus Laurens Paulus; Vinsensius Widdy Tri Prasetyo
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.13138

Abstract

The sustainability of SMEs is greatly influenced by the role played by business networks and absorptive capacity in absorbing and exploiting new knowledge and market opportunities. This article discusses the influence of business networks on business sustainability, as well as the role of absorptive capacity in connecting the two. This research focuses on SMEs in Madiun City with 60 respondents surveyed. Smart PLS 3.0 is used as an analysis tool. The results show that business networks have a positive and significant effect on absorptive capacity and business sustainability. However, absorptive capacity does not have an impact on business sustainability. In addition, absorptive capacity does not act as a mediator between business networks and business sustainability, indicating that business networks have a direct influence on business sustainability. Thus, this article not only provides valuable insights for academics but also for business practitioners and policy makers who are interested in improving the micro-enterprise ecosystem at the local level in the context of local economic development, especially in Madiun City, East Java.
Determinants of Financial Management Behavior among Young Millennial Entrepreneurs Ditya Permatasari; Nawirah Nawirah; Farahiyah Sartika
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.13187

Abstract

Effective financial management behavior can improve a person's financial well-being, while failure to manage personal finances can have long-term impacts. This research aims to examine the factors that influence Financial Management Behavior in young enterpreneurs. The research method used in this research is quantitative. The total number of respondents was 100 millennial entrepreneurs who are members of the Indonesian Young Entrepreneurs Association (HIPMI) in East Java Province spread across several cities. The sampling technique used was a purposive sampling technique with a data collection method in the form of a questionnaire. The research results show that Financial Literacy, Hedonism Lifestyle, Financial Attitude, and Self Control influence Financial Management Behavior while Income does not influence Financial Management Behavior. The novelty in this research is adding the influence of a lifestyle of hedonism and self-control in the context of millennial entrepreneurs, a group that is rarely the main focus in financial management studies in Indonesia. The results of this research provide practical implications for organizations such as HIPMI to develop financial education programs that not only increase financial literacy but also emphasize the importance of self-control and lifestyle management. In addition, this research can be a basis for the government to design policies that support the financial well-being of young entrepreneurs.
From Green Marketing to Enhance Green Purchase Intention: The Act of Green Advertisement, Green Brand Loyalty, and Green Brand Innovativeness Della Ayu Zonna Lia; Ely Siswanto; Rayie Tariaranie Wiraguna; Handri Dian Wahyudi
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.13922

Abstract

The present study aims to investigate the effects of Green Marketing (GM) strategies, such as Green Advertisement (GA), Green Brand Loyalty (GBL), and Green Brand Innovativeness (GBI), on consumer purchase intention. Additionally, it investigates the moderating effects of these strategies on these relationships and looks at how GM and Green Purchase Intention (GPI) are related. These findings build on previous research on the relationship between GM and GPI. The unresearched combined effects of GM on customer purchase intentions as well as the moderating functions of GA, GBL, and GBI in these connections are among the research gaps. The current study examines the relationship between GM antecedents and GPI using a cross-sectional approach and a quantitative research methodology. Quantitative research methods are useful when analyzing relationships between variables and extending findings across populations is the goal. Based on prior research on GM and behavior, the study's research methodology used a survey questionnaire. Google Forms will be used to distribute an online survey to Indonesian consumers of green products, which served as the data collection tool for this study.
The Influence of Perceived Benefits and Security of QRIS Use on Behavioral Intentions Risya Zahrotul Firdaus; Yoshua Ardy Putra; Titik Purwinarti; Yulita Tri Haryani; Arizal Putra Pratama; Ridwan Roy Tutupoho; Ratri Kurniasari; Yanita Ella Nilla Chandra
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.15027

Abstract

The purpose of this study is to find out the development of the use  of Quick Response Code Indonesian Standard (QRIS) as a digital payment method in Indonesia.This study uses the Technology Acceptance Model (TAM) to analyze the acceptance and use of QRIS among users. Data were obtained from literature studies and secondary data related to the development of QRIS in IndonesiaThe findings show that QRIS is well accepted by the general public, especially MSMEs, as a modern, fast, simple, secure, and reliable digital payment method. This is evidenced by a significant increase in the number of users and the value of QRIS transactions in Indonesia.QRIS has become an important part of the digital and financial payment ecosystem in Indonesia.The use of QRIS makes payments easier, faster, and safer for both consumers and business stakeholders, especially MSMEs. Of course, this will support Indonesia's increasingly digitized economy and contribute to the development of the country's digital economy.Further research is needed to explore the long-term impact of the use of QRIS and identify the factors influencing the adoption and use of QRIS in Indonesian society, in line with digitalization trends and changing preferences of business people.The contribution of this research can provide an overview that the use of QRIS as a means of payment can increase the effectiveness and efficiency in the payment system.
Analysis of Local Fashion Competition Readiness through Consumer Shopping Intention: A Media and Brand Authenticity Approach Edy Yulianto Putra; Warna Gamelia; Hepy Hefri Ariyanto
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.14083

Abstract

The fashion industry in Indonesia faces competitive challenges as digital technology develops. The emergence of new local fashion brands and consumers' easy access to global brands through digital platforms have created intense competition. To compete effectively, a deep understanding of shopping intentions is crucial for local fashion brands. Therefore, this study was designed to determine the variables influencing local fashion purchase intention, specifically focusing on advertising, entertainment, e-WOM, interaction, and trendiness, while also examining the mediating roles of brand trust and brand engagement on digital media. The analysis was conducted using SmartPLS 3 and SPSS, analyzing data from 350 respondents who are local fashion users in the Riau Islands Province. The results indicate that e-WOM, interaction, trendiness, brand trust, and brand engagement positively and significantly influence the purchase intention of local fashion users. Notably, e-WOM emerged as a strong driver of brand trust, enhancing the likelihood of consumers engaging with and purchasing from local brands. Furthermore, interaction with brands and perceived trendiness played critical roles in shaping consumer perceptions and fostering loyalty. This research is expected to provide valuable insights for local brands, enabling them to refine their marketing strategies in this highly competitive digital era. By leveraging the identified factors, local fashion brands can enhance their appeal, build stronger relationships with consumers, and ultimately improve their market positioning against global competitors. The findings underscore the importance of adapting to digital trends and consumer preferences to thrive in the evolving fashion landscape
Digital Marketing Strategies for Seaweed SMEs in South Sulawesi: An Application of the Technology Acceptance Model (TAM) Andi Putri Tenriyola; Nurfaisah Baharuddin; Tri Desi Lestari; Anis Anshari Mas'ud
Jurnal Manajemen dan Kewirausahaan Vol. 12 No. 2 (2024): December (2024)
Publisher : University of Merdeka Malang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.26905/jmdk.v12i2.14231

Abstract

This research expands the existing body of knowledge on e-commerce adoption among small and medium-sized enterprises (SMEs) by examining seaweed businesses in South Sulawesi, Indonesia, through the lens of the Technology Acceptance Model (TAM). The objective is to identify the factors influencing e-commerce adoption among seaweed SMEs, focusing on perceived ease of use, perceived usefulness, and self-efficacy. The study employs a quantitative approach, utilizing surveys distributed to seaweed business operators. Structural Equation Modeling (SEM) is used for data analysis to validate the relationships between the constructs proposed in the TAM framework. The findings reveal a significant positive relationship between perceived ease of use and e-commerce adoption. Furthermore, perceived usefulness and self-efficacy are identified as key mediators that enhance e-commerce adoption. This study also emphasizes the critical role of user attitude in mediating the relationship between ease of use, usefulness, self-efficacy, and e-commerce adoption. The results underscore the importance of raising awareness and understanding of e-commerce benefits among SMEs. Businesses should focus on providing high-quality, relevant information to boost user confidence and adoption rates. Consequently, this study makes a substantial contribution to the literature on digital management and marketing, offering practical guidance for SMEs to effectively leverage e-commerce.

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