JURNAL ILMIAH EKONOMI DAN MANAJEMEN

Memaknai Manfaat Keanggotaan Digital pada Program Shopee VIP: Sebuah Autoetnografi

2026-08-04T17:03:15+00:00

Program keanggotaan digital menjadi salah satu strategi yang digunakan platform e-commerce untuk meningkatkan nilai yang dirasakan pelanggan melalui berbagai benefit eksklusif. Penelitian ini bertujuan memaknai benefit keanggotaan digital pada program Shopee VIP berdasarkan pengalaman langsung penulis sebagai pengguna. Penelitian menggunakan pendekatan kualitatif dengan metode autoetnografi, di mana data diperoleh dari pengalaman pribadi penulis selama menjadi anggota Shopee VIP yang didukung oleh catatan reflektif serta dokumentasi berupa riwayat transaksi dan fitur keanggotaan. Hasil penelitian menunjukkan bahwa benefit yang paling dirasakan meliputi gratis ongkos kirim, voucher potongan harga, diskon pada produk tertentu, serta potongan harga pembelian kuota internet. Berbagai benefit tersebut memberikan penghematan dalam aktivitas berbelanja sehari-hari sehingga biaya berlangganan yang relatif rendah dinilai sebanding bahkan lebih kecil dibandingkan manfaat yang diperoleh. Di sisi lain, pengalaman penelitian juga menunjukkan bahwa untuk memperoleh manfaat yang optimal, pengguna perlu meluangkan waktu dalam mencari toko dan promo yang paling menguntungkan. Secara keseluruhan, Shopee VIP dimaknai sebagai program keanggotaan digital yang memberikan nilai tambah dalam pengalaman berbelanja dan mendorong penulis untuk tetap mempertahankan keanggotaannya.

Pengaruh Content Marketing, Dan Kualitas Layanan Marketplace Terhadap Kepuasan Pelanggan Toko Centatex Printing Di Kota Depok

2026-08-13T03:04:56+00:00

Abstract - This study aims to analyze the effect of Content Marketing and Marketplace Service Quality on Customer Satisfaction at Centatex Printing Store in Depok City, both partially and simultaneously. This research employed a quantitative approach with an associative research design. Data were collected through questionnaires distributed to 87 respondents and analyzed using the Statistical Product and Service Solutions (SPSS) software. The results indicate that Content Marketing and Marketplace Service Quality each have a positive and significant effect on Customer Satisfaction, with a significance value of 0.000 < 0.05. Simultaneously, both variables also have a positive and significant effect on Customer Satisfaction, with an F-value of 40.614, which is higher than the F-table value of 3.11, and a significance value of 0.000 < 0.05. The correlation coefficient (R) of 0.701 indicates a strong relationship, while the coefficient of determination (R²) of 0.492 shows that Content Marketing and Marketplace Service Quality explain 49.2% of the variation in Customer Satisfaction.

PENGARUH VOLATILITAS LABA, KEBIJAKAN DIVIDEN, DAN VOLUME PERDAGANGAN SAHAM TERHADAP VOLATILITAS HARGA SAHAM

2026-08-16T09:15:14+00:00

Penelitian ini bertujuan untuk menganalisis pengaruh volatilitas laba, kebijakan dividen, dan volume perdagangan saham terhadap volatilitas harga saham pada perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia periode 2020-2024. Penelitian ini menggunakan metode kuantitatif dengan pendekatan data panel. Sampel penelitian dipilih menggunakan metode purposive sampling berdasarkan kriteria yang telah ditetapkan. Data yang digunakan berupa data sekunder yang diperoleh dari laporan keuangan dan data perdagangan saham perusahaan sektor energi yang terdaftar di Bursa Efek Indonesia. Analisis data dilakukan menggunakan regresi data panel melalui pemilihan model terbaik dan pengujian asumsi klasik. Hasil penelitian menunjukkan bahwa volatilitas laba, kebijakan dividen, dan volume perdagangan saham secara simultan berpengaruh terhadap volatilitas harga saham. Secara parsial, volatilitas laba berpengaruh positif terhadap volatilitas harga saham, sedangkan kebijakan dividen tidak berpengaruh terhadap volatilitas harga saham. Sementara itu, volume perdagangan saham berpengaruh positif terhadap volatilitas harga saham. Hasil penelitian ini menunjukkan bahwa ketidakstabilan laba dan tingginya aktivitas perdagangan saham dapat meningkatkan fluktuasi harga saham, sedangkan kebijakan dividen belum menjadi faktor yang menentukan volatilitas harga saham pada perusahaan sektor energi selama periode penelitian.

PENGARUH CUSTOMER EXPERIENCE DAN FEAR OF MISSING OUT (FOMO) TERHADAP KEPUTUSAN PEMBELIAN LAYANAN PHOTOBOOTH SNAPMANNER BRAGA KOTA BANDUNG DALAM KONTEKS ENTREPRENEURSHIP

2026-07-24T04:40:26+00:00

Penelitian ini bertujuan untuk mengetahui pengaruh Customer experience dan Fear of missing out (FOMO) terhadap Keputusan Pembelian layanan photobooth Snapmanner di Braga, Kota Bandung, dalam konteks entrepreneurship. Penelitian ini dilatarbelakangi oleh ketatnya persaingan photobooth di kawasan Braga, fluktuasi jumlah konsumen Snapmanner, serta indikasi bahwa Keputusan Pembelian konsumen lebih banyak didorong oleh tren sesaat dibandingkan kebutuhan nyata. Metode penelitian yang digunakan adalah pendekatan kuantitatif dengan jenis penelitian survei melalui penyebaran kuesioner kepada 107 responden, yaitu konsumen yang pernah menggunakan layanan photobooth Snapmanner minimal satu kali. Teknik pengambilan sampel menggunakan non-probability sampling dengan metode purposive sampling. Hasil penelitian menunjukkan bahwa Customer experience berpengaruh signifikan terhadap Keputusan Pembelian. Fear of missing out (FOMO) juga berpengaruh signifikan terhadap Keputusan Pembelian. Hasil uji-t menunjukkan nilai signifikansi 0,001 (< 0,05) yang mengindikasikan adanya pengaruh signifikan antar variabel. Secara bersamaan, kedua variabel tersebut berpengaruh signifikan terhadap Keputusan Pembelian dengan kontribusi sebesar 42,2% sedangkan sisanya 57,8% dipengaruhi oleh faktor lain di luar penelitian ini. Temuan ini menunjukkan bahwa Customer experience yang efektif dan Fear of missing out (FOMO) yang tinggi berperan penting dalam mendorong Keputusan Pembelian konsumen. Oleh karena itu, Snapmanner disarankan untuk meningkatkan kualitas pengalaman konsumen, membuat inovasi baru serta mengoptimalkan konten di media sosial guna mempertahankan dan meningkatkan Keputusan Pembelian konsumen secara berkelanjutan.

PENGARUH KUALITAS KERJA, KEPUASAN KERJA, DAN LINGKUNGAN KERJA FISIK TERHADAP KINERJA PEGAWAI PADA PERUSAHAAN UMUM DAERAH PASAR JOYOBOYO KOTA KEDIRI

2026-08-20T01:21:28+00:00

Employee performance is a strategic factor in organizational success, including in regional public service companies. This research is motivated by the gap between management expectations and the actual conditions experienced by employees at the Regional Public Company (Perumda) of Joyoboyo Market, Kediri City, encompassing variations in individual work quality, uneven job satisfaction, and physical work environment limitations. The theoretical framework of this study is grounded in Human Resource Management theory, drawing on the concept of work quality according to Nasution in Fadlan et al. (2024), job satisfaction according to Luthans in Tiong (2023), physical work environment according to Sedarmayanti in Rahayu et al. (2025), and employee performance according to Robbins in Lubis (2023). This study employs a quantitative approach using a survey method. Data were collected through observation, interviews, Likert-scale questionnaires, and literature review. The research sample consisted of 41 respondents selected through total sampling of all employees at Perumda Joyoboyo Market. Data analysis included validity and reliability tests, classical assumption tests, multiple linear regression analysis, as well as T-test and F-test. The results indicate that work quality has a significant partial effect on employee performance (Sig. 0.048), job satisfaction does not have a significant partial effect (Sig. 0.842), and the physical work environment has a significant partial effect (Sig. 0.003). Simultaneously, all three variables have a significant effect on employee performance (Sig. 0.000; F-count 10.518 > F-table 2.86). This study concludes that improving work quality and enhancing the physical work environment are the primary priorities in efforts to elevate employee performance at Perumda Joyoboyo Market, Kediri City.

DETERMINAN PENGUNGKAPAN EMISI KARBON PADA PERUSAHAAN SEKTOR ENERGI YANG TERDAFTAR DI BURSA EFEK INDONESIA

2026-08-19T09:22:09+00:00

This study aims to analyze the effect of environmental performance, firm size, profitability, and leverage on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange (IDX) during the 2021–2025 period. This study employs a quantitative research method using secondary data obtained from annual reports and sustainability reports. The sampling method used is non-probability sampling with a purposive sampling technique, resulting in 17 companies selected as the research sample. The data were analyzed using panel data regression with the assistance of EViews 12 software. The analysis procedures included descriptive statistical analysis, panel data model selection, classical assumption tests, panel data regression analysis, partial significance tests (t-test), simultaneous significance test (F-test), and coefficient of determination (R2). The results indicate that environmental performance and firm size have a significant positive effect on carbon emission disclosure, whereas profitability and leverage have a significant negative effect on carbon emission disclosure. Simultaneously, environmental performance, firm size, profitability, and leverage have a significant effect on carbon emission disclosure in energy sector companies listed on the Indonesia Stock Exchange during the 2021–2025 period.

Perilaku Electronic Word of Mouth dalam Komunitas Belanja Daring: Studi Netnografi pada Pengguna Shopee dan TikTok Shop

2026-08-15T05:05:21+00:00

This study seeks to understand how consumers produce, evaluate, circulate, and negotiate electronic word of mouth (eWOM) within online shopping communities on Shopee and TikTok Shop. It adopts a non-participant observational netnography and a cross-platform comparative design. The intended corpus covers product reviews, video comments, livestream conversations, user replies, and seller responses concerning local beauty products from January to June 2026. Data are purposively selected based on relevance, interactional richness, contextual traceability, and user engagement. Analysis proceeds through initial coding, category development, cross-case theme construction, and digital-cultural interpretation. The analytical framework identifies five themes to be verified against the final corpus: eWOM as experiential evidence, collective verification work, negotiation of authenticity, the transformation of recommendations into advocacy or warnings, and distinct platform logics. Shopee tends to condense eWOM into structured transactional evidence, whereas TikTok Shop turns it into performative, rapid, emotional, and algorithmically visible conversation. The study proposes a community-based eWOM process model linking experience, articulation, social validation, platform amplification, and market consequences. Managerially, sellers should manage eWOM as a dialogic process rather than merely maximizing positive review volume. Because the empirical corpus is not included in this draft, all data counts and findings must be validated before journal submission.

Analisis Penerapan Pengendalian Internal Kas dalam Mendukung Efektivitas Pengelolaan Kas pada PT PMS

2026-08-20T13:03:44+00:00

Penelitian ini menganalisis penerapan pengendalian internal kas dan perannya dalam mendukung efektivitas pengelolaan kas pada PT PMS. Penelitian menggunakan pendekatan kualitatif dengan desain studi kasus deskriptif. Data diperoleh melalui wawancara semi-terstruktur dengan manajer keuangan sebagai informan kunci dan didukung checklist dokumen yang mencakup struktur organisasi, SOP, batas otorisasi, bukti penerimaan dan pengeluaran kas, jurnal kas, rekening koran, rekonsiliasi bank, berita acara kas opname, pembatasan akses, bukti review, jurnal koreksi, dan dokumen tindak lanjut. Analisis mengacu pada lima komponen COSO. Hasil menunjukkan bahwa penerimaan dari penagihan piutang dan penjualan tunai didokumentasikan melalui BKM, dicatat dalam jurnal penerimaan, disetorkan ke bank, dan dilaporkan. Pengeluaran kas melalui pemeriksaan dokumen, otorisasi, transfer bank, BKK, dan pencatatan jurnal. Rekonsiliasi dan kas opname digunakan untuk mendeteksi serta mengoreksi selisih. Namun, informan kunci terlibat dalam fungsi menerima, menyimpan, mencatat, mengotorisasi, dan memeriksa kas sehingga menunjukkan konsentrasi fungsi yang tidak kompatibel. Penilaian risiko juga masih bertumpu pada rekonsiliasi dan belum dibuktikan melalui daftar risiko terdokumentasi. Dengan demikian, pengelolaan kas secara umum telah dikendalikan, tetapi pemisahan tugas, dokumentasi penilaian risiko, dan pemantauan independen masih perlu diperkuat.

Pengaruh Kebijakan Hutang, Intensitas Modal, Kepemilikan Institusional Terhadap Agresivitas Pajak

2026-08-24T00:51:36+00:00

This study aims to examine the effect of debt policy, Capital intensity, and institutional ownership on tax aggressiveness in consumer non cyclicals companies listed on the Indonesia Stock Exchange during the 2021–2025 period. This study employed a quantitative approach using secondary data obtained from the companies' annual financial statements. The sample was selected using the purposive sampling method, resulting in 44 companies with a total of 220 observations. The data were analyzed using panel data regression with EViews 13.The results indicate that debt policy has a negative and significant effect on tax aggressiveness. Capital intensity has no significant effect on tax aggressiveness, and institutional ownership also has no significant effect on tax aggressiveness. Simultaneously, debt policy, Capital intensity, and institutional ownership have a significant effect on tax aggressiveness.

PENGARUH DIGITAL ENTREPRENEURSHIP DAN GREEN CAMPAIGN GLOBAL TERHADAP LOYALITAS KONSUMEN PRODUK SIDOMUNCUL DI TIKTOK

2026-08-24T02:57:57+00:00

Sidomuncul holds a nationally recognized environmental sustainability record and decades proven herbal product quality, yet these strengths have not fully translated into strong consumer loyalty on TikTok. A pre-survey found that the company's digital entrepreneurship activities and green campaign communication on the platform still fell into the “Less Good” category, in line with a still-suboptimal consumer loyalty score (average 3.43). Based on this condition, this quantitative-verificative study aims to examine the effect of Digital Entrepreneurship (X1) and the Global Green Campaign (X2) on Consumer Loyalty (Y) toward Sidomuncul products on TikTok, both partially and simultaneously. A sample of 100 active Indonesian TikTok users was selected through purposive sampling based on the Cochran formula. Data were collected via a Google Form questionnaire and analyzed using multiple linear regression with IBM SPSS Statistics. The results show that, partially, Digital Entrepreneurship has a positive and significant effect on Consumer Loyalty (tcount = 2.248 > ttable = 1.984; sig. 0.027), as does the Global Green Campaign (tcount = 2.482 > ttable = 1.984; sig. 0.015). Simultaneously, both variables have a significant effect (Fcount = 22.730 > Ftable = 3.09; sig. 0.000), contributing 31.9% (R2 = 0.319), while the remaining 68.1% is explained by other factors. In conclusion, the two strategies are complementary (correlation 0.754) in building loyalty. Sidomuncul is advised to strengthen health education content, authentic environmental narratives, and TikTok Shop-based loyalty programs to encourage repeat purchases.

ANALISIS PEMBIAYAAN TERHADAP PENINGKATAN PENDAPATAN USAHA MAKEUP ARTIS DI DESA SENGKATI BARU

2026-08-25T13:19:25+00:00

Penelitian ini bertujuan untuk menganalisis pembiayaan yang digunakan oleh pelaku usaha Makeup Artist (MUA), pemanfaatan pembiayaan dalam meningkatkan pendapatan, serta kendala yang dihadapi dalam pengelolaan pembiayaan usaha Makeup Artist di Desa Sengkati Baru. Penelitian ini menggunakan pendekatan kualitatif dengan metode studi kasus. Informan penelitian terdiri dari dua pelaku usaha Makeup Artist di Desa Sengkati Baru, yaitu Rizki Julita dan Indah Andreini. Data penelitian diperoleh melalui observasi, wawancara, dan dokumentasi, kemudian dianalisis melalui tahapan reduksi data, penyajian data, dan penarikan kesimpulan. Hasil penelitian menunjukkan bahwa sumber pembiayaan yang digunakan oleh kedua pelaku usaha pada awalnya berasal dari modal pribadi atau tabungan. Pembiayaan tersebut digunakan untuk membeli perlengkapan makeup, kosmetik, serta mendukung peningkatan keterampilan dan kualitas pelayanan. Pemanfaatan pembiayaan secara produktif memberikan kontribusi terhadap perkembangan usaha melalui peningkatan kualitas pelayanan, bertambahnya jenis layanan, meningkatnya kepercayaan pelanggan, serta bertambahnya jumlah pelanggan yang pada akhirnya berdampak terhadap pendapatan usaha. Namun, peningkatan pendapatan tidak berlangsung secara tetap karena dipengaruhi oleh fluktuasi permintaan jasa dan kondisi masing-masing pelaku usaha. Kendala yang dihadapi meliputi keterbatasan modal, tingginya harga perlengkapan dan kosmetik, serta jumlah pelanggan yang tidak stabil pada waktu tertentu.

Analisis Manajemen Risiko Berdasarkan Rasio Non-Performing Loan (NPL) Pada PT. BPR BKK Cabang Adiwerna Periode 2021-2025

2026-08-25T04:12:41+00:00

Salah satu risiko utama bagi lembaga perbankan yaitu kredit bermasalah, termasuk pada Bank Perekonomian Rakyat (BPR), yang dapat memengaruhi kesehatan dan stabilitas keuangan bank apabila tidak dikelola dengan baik. Rasio Non-Performing Loan (NPL) adalah indikator yang digunakan untuk mengukur tingkat kredit bermasalah. Tingginya rasio NPL menandakan meningkatnya risiko bagi perbankan, sehingga penerapan manajemen risiko yang efektif merupakan kunci untuk meminimalkan potensi kerugian. Tujuan penelitian ini adalah untuk menganalisis penerapan manajemen risiko dalam meminimalisir kredit bermasalah berdasarkan rasio NPL di PT. BPR BKK Cabang Adiwerna periode 2021-2025 serta sebagai bahan evaluasi bagi perusahaan di masa mendatang. Metode yang digunakan dalam pengumpulan data meliputi observasi, wawancara, studi pustaka, serta dokumentasi. Analisis data dilakukan dengan pendekatan deskriptif kualitatif. Hasil penelitian menunjukkan bahwa PT. BPR BKK Cabang Adiwerna telah mengimplementasikan empat tahapan manajemen risiko yang mencakup identifikasi risiko, pengukuran risiko, pemantauan risiko, dan pengendalian risiko. Namun demikian, data menunjukkan adanya kecenderungan peningkatan rasio NPL selama periode 2021-2025, yang mengindikasikan bahwa penerapan manajemen risiko kredit yang dilakukan belum sepenuhnya optimal dalam menekan tingkat kredit bermasalah. Oleh karena itu, diperlukan penguatan pada aspek analisis kelayakan debitur, pengawasan pasca-pencairan kredit, serta strategi penagihan agar rasio NPL dapat ditekan pada tahun-tahun berikutnya.

ANALISIS STRATEGI PROMOSI LEMBAGA KURSUS DAN PELATIHAN (LKP) HARMONI ALFIANSYAH BERBASIS WOMEN ENTREPRENEURSHIP DALAM MENINGKATKAN MINAT PESERTA DIDIK BARU

2026-08-27T04:50:06+00:00

This study aims to analyze the promotional strategies implemented by Harmoni Alfiansyah Course and Training Institute (LKP) based on Women Entrepreneurship in increasing the interest of new students. This study employed a qualitative research method with a descriptive approach. Data were collected through observation, interviews, and documentation involving the Head of the Institution, administrative staff, tutors, students, and parents as research informants. The data were analyzed through the processes of data reduction, data presentation, and conclusion drawing.The results show that Harmoni Alfiansyah Course and Training Institute (LKP) has effectively implemented promotional strategies based on the Segmentation, Targeting, and Positioning (STP) concept and the Attention, Interest, Desire, and Action (AIDA) model. The SWOT analysis indicates that the institution's strengths lie in the quality of its services, the diversity of its educational programs, and its positive public image. However, it still faces weaknesses in the utilization of digital promotional media. Furthermore, the implementation of Women Entrepreneurship through innovative, communicative, and participatory female leadership has contributed to the effectiveness of the institution's promotional strategies. Therefore, the promotional strategies implemented by Harmoni Alfiansyah Course and Tra.

Pengaruh Kompensasi, Disiplin Kerja Dan Kepuasan Kerja Terhadap Kinerja Karyawan Di CV Cipta Karya Mandiri

2026-08-27T05:58:39+00:00

This study aims to determine the effect of work compensation, work discipline and job satisfaction on employee performance at CV. Cipta Karya Mandiri. This type of research is quantitative. The population studied in this study were all employees at CV. Cipta Karya Mandiri. The number of samples in this study was 65 respondents. The sample collection technique in this study was carried out by non-probability sampling. The data collection technique used in this study was a questionnaire distributed to all employees of CV. Cipta Karya Mandiri. The data analysis technique used in this study was multiple linear regression analysis using SPSS (Statistical Product and Services Solution) software version 29.0. The results showed that the work compensation variable had a positive and significant effect on employee performance with a calculated t-value = 5.562> t-table 1.999, the work discipline variable had a positive and significant effect on employee performance with a calculated t-value = 6.461> t-table 1.999, and the job satisfaction variable had a positive and significant effect on employee performance with a calculated t-value of 4.709> t-table 1.999. These three results indicate that work compensation, work discipline, and job satisfaction have a partial effect on employee performance. Simultaneous testing showed that all variables together significantly influence employee performance. Based on the research findings, it is recommended that CV. Cipta Karya Mandiri continue to provide appropriate compensation, consistently enforce work discipline, and foster high levels of employee job satisfaction. These efforts are expected to enhance employee performance and support the achievement of the company's future goals.

PENGARUH KUALITAS MODAL MANUSIA DAN AKSES PERMODALAN TERHADAP KEBERHASILAN USAHA PADA UMKM DI KECAMATAN KATAPANG KABUPATEN BANDUNG

2026-08-28T11:26:54+00:00

This study is motivated by the unstable condition of business success among MSMEs in Katapang District, Bandung Regency, which in several periods tends to experience stagnation. Therefore, efforts are needed to identify factors that can support the improvement of business success. This study aims to describe human capital quality, access to capital, and business success, as well as to analyze the partial and simultaneous effects of human capital quality and access to capital on business success among MSMEs in Katapang District, Bandung Regency. The research method used was descriptive and verification methods with a quantitative approach. Data were collected through questionnaires distributed to MSME owners and employees in Katapang District, Bandung Regency. The population of this study consisted of 83 individuals, while the sample consisted of 69 respondents determined using the Slovin formula. Data analysis included descriptive statistical analysis, validity and reliability tests, classical assumption tests, multiple linear regression analysis, correlation coefficient and coefficient of determination, as well as partial test (t-test) and simultaneous test (F-test) using IBM SPSS Statistics software. The results showed that human capital quality was in the very high category, while access to capital and business success were in the high category. Furthermore, human capital quality and access to capital had a significant partial effect on business success among MSMEs in Katapang District, Bandung Regency. Simultaneously, human capital quality and access to capital had a significant effect on business success among MSMEs in Katapang District, Bandung Regency. The results of this study provide benefits for MSME owners as a consideration for improving human capital quality and optimizing access to capital to develop their businesses, increase production capacity, expand marketing, and maintain business sustainability.